對於台灣本土企業而言，接班風險往往成為一項獨特的經營管理風險。本研究分析某一家未能有效管理接班風險的金控企業，並以另一家係有效管理接班風險的金控企業做為對照標竿，藉以探索金控家族企業因為傳承所面臨的接班風險。透過訪談資深幹部所得之資訊，本研究歸納金控家族企業接班過程的可能問題為潛在接班人的「培訓過程」與「態度問題」。此外，就彙整報章雜誌的額外則發現，接班風險較高的企業有較多因為內控問題而產生的裁罰案件，而若干裁罰案件顯示係因所有權凌駕經營權造成的企業損失，並損及企業的商譽。具體而言，與對照企業相較，接班風險的金控企業有顯著較高的裁罰案件與媒體負面報導，相信本研究所提供的對比分析將可提供台灣本土企業有效降低接班風險的參考。 / Succession risk is a unique risk management for local Taiwanese companies. This study analyzes a financial holding company which fails to effectively manage succession risk, where another benchmark company with effective succession risk management is used as comparison to probe into the succession risk faced by the family-run financial holding company from inheritance. The study applies information acquired from interview with senior managers to conclude that likely problems in the succession process of family-run financial holding companies could lie on the “training progress” and “attitude issue” of the potential successors. Moreover, additional findings from the compilation of newspapers and magazines suggest that companies with higher success risks tend to face with penalty cases due to internal control issues. Several penalty cases would imply corporate loss as a result from ownership overriding management with damage to the corporate reputation. Specifically, compared with controlled company, financial holding companies with succession risk is associated with significantly higher penalty cases and adverse reports from the media. The study is believed to provide a comparative analysis that will provide reference for local Taiwanese companies to effectively reduce succession risk.

這十幾年來台灣地區高科技電子業之所以能夠蓬勃發展，除了研究發展、資本密集等因素外，人力資本可謂居功甚偉，因此，探討台灣上市公司財務報表中，有關人才培訓支出投資抵減的內容揭露，是否與企業價值之間具有攸關性，以及企業當期發生之積極人才培訓支出(以其投資抵減金額衡量）是否可以有效提高企業之財務績效表現及降低企業員工之離職率，本研究利用2002-2005年台灣上市公司之財務資料、遞延所得稅與所得稅抵減揭露資訊以及設算之員工離職率，採用Pearson相關分析及OLS複迴歸分析進行探討。 研究結果顯示，人才培訓支出投資抵減（不論是企業當期發生金額或是期末餘額）與企業價值間不具有攸關性。而在以毛利率衡量企業財務績效時，企業當期發生之人才培訓投資抵減，會對企業當期之財務績效有顯著的正面影響，亦對企業次期之財務績效有顯著的正面影響，顯示企業對於員工的教育訓練可以增加企業當期與次期之毛利率；但在以修正後資產報酬率、修正後權益報酬率及營業利益率分別衡量企業財務績效時，則對企業當期與次期之財務績效，皆未有顯著之正面影響。此外，企業當期發生之人才培訓支出投資抵減，與企業當期與次期之員工離職率顯著負相關，顯示企業當年對員工的教育訓練，可以提高員工對於企業的歸屬感及工作滿意度，而降低當年與後續年度企業員工之離職率。 關鍵詞：人才培訓支出投資抵減、遞延所得稅、價值攸關性、教育訓練、企業財務績效、離職率。

本篇論文重組並重現一個合作敘事探究的生命經驗。在這集體的生命故事中，研究者與四位女性英語實習教師，透過一個全校性的英語同儕輔導計畫，一同探究學習如何教英語。本研究包含兩個研究重點：（一）探索英語實習教師在教學實習過程中對英語教學的概念覺知與教學發展;（二）檢視機構與社會情境與英語實習教師之教學發展的互動關係。本研究提出三個研究問題核心，協助對於現象的分析與詮釋：（一）英語實習教師在實境教學中教學發展之轉化歷程;（二）驅動英語實習教師之教學發展轉化的支配力類型;（三）英語實習教師對於實境教學之生命經驗的理解與覺知。 本研究發現，英語實習教師的教學發展，呈現前進式的結構模式。教學行動系統中的內、外部矛盾，引發一連串的衝突與失序，直接衝擊英語實習教師的教學發展轉化。在問題解決的轉化過程中，有三種主要的驅動能量，對教學發展轉化形成支配：情境支配力、策略支配力、情意支配力。在故事的尾聲，英語實習教師對於英語教學有新的覺知：對於教學行為及身為英語教師本體的覺知、對於英語學習者的認知、對於英語學習的本質的理解。 本研究回應相關文獻，提出三點新發現。首先，學習如何教的過程，包含持續性的觀察、分析、評量和反思。其次，英語實習教師的教學發展，透過跨層次行動系統的比對與分析，發現並理解可能存在的失序、衝突與解決方案，進而從事教學改變與教學發展轉化。最後，本研究提出，有關教師學習、學習如何教的相關研究，應該採用一種全方位的研究方法、一種廣泛理解的觀點，用以分析詮釋實作教學中既存的知識斷層。 / This collaborative narrative inquiry reconfigures and represents the lived experiences of four female prospective TESOL teachers’ learning to teach through a campus-based tutoring program. The research foci of this inquiry-based study are twofold. Firstly, the research aims at exploring how prospective TESOL teachers learn to teach through practical teaching experiences, as they examine the definition of learning to teach itself and the understanding of the what and how of the learning process evolves. Secondly, the research investigates the role of the social and institutional context in prospective TESOL teachers’ learning to teach, in examining how activity setting shapes the process of learning to teach. Drawing on the research approach of narrative inquiry, prospective TESOL teachers’ stories are told in their own voices while the school’s stories, and the stories about the school are told by the supervisor of the structured program in this research, the researcher, for purpose of providing a context to the prospective TESOL teachers’ stories. Following such respects, research questions are generated with special emphasis on (a) the transformational process of the prospective TESOL teachers’ learning to teach in situ; (b) the driving forces for the transformation to take place; (c) how the prospective TESOL teachers make sense of the lived experiences of learning to teach. The prospective teachers’ collective story appeared to be a progressive mode of development. The transformational process was overwhelmingly influenced by the dissonance and conflicts emerging from the contradictions within and across the collective activity system of teaching, namely primary, secondary, tertiary, and quaternary contradictions. In order to solve the problems resulting from the contradictions, the prospective teachers undertook changes and transformation in their teaching. Three types of driving force appeared to be significant for the transformation in the process of the prospective teachers’ learning to teach, including contextual force, strategic force, and attitudinal force. During the process of engaging in the socially situated activity of teaching, the prospective teachers formulated new conceptualizations of teaching, inclusive of the understanding of their teaching and of themselves as English teachers, of the students as English learners, and of the nature of English learning. The findings of the research suggest that a campus-based tutoring EFL program could be an alternative form of practicum teaching. Corresponding to previous research into teachers’ learning and learning to teach in second and foreign languages, three notions are provided. Firstly, the process of learning to teach prospective teachers includes continuous observation, analysis, evaluation and reflection on the entirety of the teaching activity embedded within a specific context, rather than shifting their focus from one entity to another entity, such as focusing on themselves at early stage and then shifting their focus to either on students or instructional techniques. Secondly, the process of prospective teachers’ learning to teach includes changes and transformation following iterative analysis and interpretations of cross-level activity systems to determine possible dissonance and solutions with the help of structured resources. Thirdly, research into teachers’ learning should employ a holistic research approach with a comprehensive perspective in analyzing and interpreting existing gaps in teaching practice.

根據美國訓練發展協會2006年針對一些全球布局的的標竿大型機構所做的企業訓練調查結果顯示，運用科技辦理訓練的百分比已由1999年的14﹪逐年遞增至2005年的37﹪，而且預測未來訓練以科技方式傳遞的百分比將益形提升。由此觀之，數位學習不只是全球網路科技化之產物，未來政府人力培訓方向除因應國際化潮流外，更應結合數位學習落實於人力資源發展相關策略及作法。因此欲藉由探討公部門訓練機構推動作法，暸解相關推動策略，並透過個案研究，瞭解研習中心相關的推動策略及相關衍生問題。 本研究以公部門訓練機構推動數位學習策略，作為實證研究標的，並擇定地方行政研習中心作為主要研究對象。而本研究不同於國內數位學習相關研究，其研究對象大多集中於企業界及學校之應用推廣，或以企業學校推動內部單位數位學習為研究標的，或以使用者滿意度、網站平台功能面為研究取向，有關公部門訓練機構推動數位學習層面甚少著墨。而本研究之範圍主要探討研習中心對外推動數位學習之策略應用層面，而非在於學員認知感受、學習平台功能取向、技術層面等。 因此，本研究將透過過國內外文獻檢閱，試圖找尋歸納出推動數位學習的關鍵因素，並透過問卷方式調查行政院所屬13個公務人員訓練機構推動數位學習情形，並藉由個案研究深入探討研習中心推動公務人員數位學習策略，並針對其推動過程中影響的構面進行分析，最後再彙整推動策略可能遭遇的困難與解決方式，提出相關建議事項，以供其他公部門訓練機構作為推動參考。故本研究的目的為： 一、透過文獻檢閱瞭解數位學習意義內涵，並蒐集與調查目前國內外推動數位 學習情形、運用於公務人力培訓現況及推動的關鍵因素。 二、調查分析目前行政院所屬13個公務人員訓練機構推動推動數位學習情形 及對於推動關鍵因素之認知。 三、藉由個案研究及深入訪談，探討地方行政研習中心推動地方政府數位學習 之現況、實施策略及執行窒礙，並加以診斷其原因。 四、提出增進地方行政研習中心推動數位學習成效之具體建議，作為公部門訓 練機構推動參考。

University of Macau / Faculty of Education

University of Macau / Faculty of Education

University of Macau / Faculty of Education

University of Macau / Faculty of Education

University of Macau / Faculty of Social Sciences and Humanities / Department of Government and Public Administration

「高潛力人力資本」即所謂的「高潛力人才（High potential或Talent）」係指那些具備企業目前與未來所需要的核心職能，並具有卓著績效貢獻者而言。在人才類型而言，他們即屬核心人才（Core Employees），如企業中的關鍵性管理與研發人才。 然而高潛力人才的培育也是有等級性的區分，公司同時要考慮到內部初階、中階及高階的高潛力人力資本的需求。高潛力人才是公司未來高階經理人的種子，相對於企業間對於各等級的經理人彼此挖角的人才競爭方式，越來越多企業意識到自行培育能認同公司理念的高潛力人才之重要性。是故很多企業開始打造自己的高潛力人才─也就是未來經理人的培訓之路，而因此促成了「儲備幹部制度」（Management Associate Program，簡稱MA制度）的誕生。 而近年來台灣企業紛紛起而效之，除了本土金融公司之外，科技公司與零售服務商也一一加入儲備幹部的招募、培訓制度的設計，與未來發展的考量，希望發展出適合所屬產業與自身公司體制之儲備幹部制度。 然而關於台灣本土企業之儲備幹部制度研究量尚有限，是故本研究希望從「高潛力人力資本」在「企業智慧資本」中的定義出發，結合學術理論與業界訪談，探究不同企業在運行儲備幹部制度的動機、邏輯與制度設計，進而透過綜合的分析與探討，歸納出儲備幹部在人力資本的定位與角色，以及儲備幹部發展的內涵與特質，再進而推論出台灣本土企業在運行儲備幹部制度時應有之綜合考量與成功因素。 / The definition of high potential human capital, also regarded as high potentials, refers to the employees who have the core competency and could contribute extinguish performance to the company. They are the core employees in the company, playing an important role in management and development functions. The cultivation of high potentials differentiates into the basic class, intermediate class, and high class, based on the demand of company. Because high potentials are candidates of future chief executive, more and more companies realize the importance to cultivate their own high potentials who identify with company’s philosophy, rather than to hunt the talents from other companies. Based on above reasons, the management associate program (MA program) was applied and well developed in many companies. Recently, not only finance holding companies but also technology and retail service companies, based on their industry features and future development, are working on their own MA program. However, the studies related to MA programs of Taiwanese companies are not abundant. Therefore, this study focused on the definition of high potential human capital and intellectual capital, combining with industry interviews, to discuss the motivation, design, and the operation of MA programs in different companies. This study summarized the position and importance of MA in human capital, discussed the intrinsic characteristics of MA program, and thus concluded the dominant factors to achieve successful MA program that could be applied in Taiwan.