知識經濟時代，因為資訊科技快速的進步與普及，使得知識的分享與交流變得非常的便利與迅速，造成企業競爭的優勢與差異不斷的縮小，極可能在短時間內便因競爭對手的成長，而喪失了競爭優勢。企業面對如此激烈的競爭環境，在資源有限的情況下，如何將企業資源做有效的運用，發揮最大的成效，來達成企業持續獲利與成長的目標，已成為現今組織所面臨的重要管理課題。 所以在知識經濟時代，智慧資本是企業持續保有競爭優勢的關鍵因素。本研究擬以國內一家上櫃的電子公司為研究對象，探討企業如何在資源有限的條件下，藉由內部管理機制的研討，找出企業的核心價值與競爭力－智慧資本，並建立一套「智慧資本的報導與管理機制」，來創造與累積企業所需的「策略性智慧資本」進而修正與制定「企業策略」，以提升策略的品質及提高達成企業策略的可靠度。 本研究採個案研究法，再輔以問卷調查分析，以取得較客觀的資訊。本研究目的，希望運用個案公司現有的核心競爭優勢，來研討及制定個案公司未來的發展策略，並藉由「平衡計分卡」與「智慧資本」的理論與觀念架構，建立個案公司策略性智慧資本的內部報導機制。研究結論如下： 一、可藉由策略形成系統之分析架構，來擬定公司未來發展的策略。 二、可藉由「平衡計分卡」與「智慧資本」的理論架構及問卷的統計分析，來確 認公司為達成未來發展策略所需的策略性智慧資本項目。 三、為使資訊使用者瞭解公司智慧資本報導的內容與策略具有密切的關聯性，報導內容應包含公司未來發策略的主要內容，以有助於公司策略目標的達成。 關鍵字：智慧資本、策略、平衡計分卡、策略性智慧資本、智慧資本內部報導。 / In the era of knowledge-based economy, sharing and exchanging knowledge has become extremely convenient and fast due to the progress and popularity of information technology and such situation has continued to shorten the distance of competitive advantages and differences among enterprises. It is very likely that an enterprise will lose its competitive advantage within a very short time because of the growth of its competitors. When enterprises are facing such keen competitive environment with limited resources, how they may utilize those resources effectively and maximize their outcomes in order to achieve the goal of constant profits and growth for the enterprises has become a critical management issue that each organization faces today. Therefore, intellectual capital is the key factor for enterprises to continuously maintain their competitive advantages in the era of knowledge economy. This study plans to look closely into an over-the-counter electronic company in the country to discuss how an enterprise may locate its core value and competitive power – intellectual capital under the condition of limited resources and through consultation of its internal managerial mechanism to establish a set of “Report on Intellectual Capital and Managerial Mechanism” to create and accumulate what “strategic intellectual capital” an enterprise requires and to further modify and set up its “enterprise strategy” to enhance the quality of the strategy and its reliability of fulfilling the enterprise strategy. This study adopts case study method and is assisted with questionnaire survey analysis in order to obtain more objective information. The purpose of this study is to bring the case company’s current core competitive advantage into discussion to establish its future development strategy, and through the theory and conceptual framework of “Balance Score Card” and “Intellectual Capital” to construct its internal report mechanism in terms of the strategic intellectual capital. The research conclusion is as follows: 1) A company’s future development strategy may be planned through the analytical framework of the strategy forming system. 2) Through the theoretical framework of “Balance Score Card” and “Intellectual Capital” and the statistical analysis of questionnaire, the items of strategic intellectual capital that a company requires for achieving its future development strategy may be confirmed. 3) In order for information users to understand that there is close relationship between the contents of company’s intellectual capital report and its strategy, the report contents must include major descriptions on company’s future development strategy to help achieve the company’s strategic goal. Keywords: Intellectual capital, Strategy, Balance Score Card, Strategic intellectual capital, Internal intellectual capital

現行平衡計分卡之建立於公私部門充斥，但是針對人力資源領域往往著墨較少，而人力資源是發展組織效能及組織潛能之最佳利器，故一個良好的人力資源績效衡量工具發展確有迫切之需要。 平衡計分卡與策略地圖是由哈佛商學院教授柯普朗（Robert Kaplan）與實務界的管理顧問諾頓（David Norton）共同發展出來的一套管理工具，其設計原意係為了提供績效衡量問題的解決方案。本研究主要仍以Kaplan & Norton (1992) 所提出之平衡計分概念出發，爰引Brian et al.三人所建構之人力資本計分卡，以及Huselid et al.三人所建構之員工計分卡模式，並參考美國和我國現行人力資本衡量措施，除了建立一套專屬公部門人力資本領域之平衡計分卡，以追求更正確的績效成果。 最後，因應公部門特殊需求，本研究企圖提出一套適合政府機關特殊需要之人力資本衡量措施，因應現行政府機關特性，建置屬於政府機關屬性之人力資本計分卡發展模式，以職能規劃、人員遴用與甄補、員額規劃與配置、績效管理、人員給與支持以及組織學習等六大構面，建議從策略、執行與結果三大階段衡量政府機關行動，並透過建立各項評估量表和修正方案，使政府部門得以結合組織成員、策略與績效目標的前提下，透過各式量表之建立，使政府機關評估績效時，提供更全面且前瞻的思考，並將整體政府競爭力更臻於至善。

2001年「美國九一一事件」後，國際組織多次提高航空保安標準，機場安檢措施愈趨嚴格。處在國際反恐情勢中，航空警察局要接受嚴峻的挑戰，但也同時面臨財政收支、組織員額、員警升遷等困境。如何運用有限資源，提升機場安檢功能，是航空警察局當前重要課題。 　　平衡計分卡在1992年首先由Robert S. Kaplan and David P. Norton提出後，即受到各界矚目。它具有：策略管理、溝通告知、學習回饋和績效衡量等特性，可以協助組織彌合策略規劃與策略實施之間的斷層，使策略的執行更為成功，為組織創造綜效。 　　本文主要運用深度訪談法，以瞭解航空警察局主管對安檢工作的期待，分析詮釋機場安檢策略性目標，據以建構出境安檢策略地圖，並導入平衡計分卡。藉由平衡計分卡策略管理工具，運用其整合組織資源和聚焦關鍵性成功因素的功能，發揮策略執行力，提升機場出境安檢綜效。 　　研究發現航空警察局主管對平衡計分卡大多相當陌生，學術界對其認知似有誤解。安全和便民是可以兼顧的，航空警察局今後值得努力的方向，包括：充裕和彈性運用的財務、可靠的儀器與合理的作業、員警升遷有望和專業素養。平衡計分卡可以整合行政機關，做為行政機關和民意機關溝通的橋樑。 　　關於值得後續研究的內容，包括：機場安檢相關的工作、機場安檢執行權責歸屬、和機場安檢有關的因素、檢查時機的界定、安檢工作和其他檢查項目的釐清、出境安檢平衡計分卡其他構成要件等。 / International Civil Aviation Organization has been overtly modified the standard of the airport screening several times since the wake of the 11 September 2001 Tragedy (also known as 911 accident). Ever since almost all airports’ authorities take more harsh measures to tighten up their security check. At the trend of antiterrorism, the Aviation Police Office currently faces not only tough challenges from outside but also some inner dilemmas such as budget deficit, organization renovation and understaffed, promotion, to name just a few. Under such difficult situation, how to utilize the finite sources to obtain the maximum performance of screening should be the top priority concern for the Aviation Police Office. It has been the cynosure in all circles of world since Robert S. Kaplan and David P. Norton introduced the Balanced Scorecard in 1992. The contains of the Balanced Scorecard is composed of strategy management, notice of communication, feedback of learning, and evaluation of performance, etc. It is able to help us to narrow the gap between the strategy planning and the strategy enforcement, and makes the strategy work be easy done. Finally, it is going to create the best synergy for organization. This dissertation mainly applied the “in-depth interview” method and adopted the Balanced Scorecard simultaneously in order to reach the follow results. Such as: to realize what’s the expectation of the chiefs those who are charged with security check, to interpret the strategy’s goal of the airport screening, and to draw a Strategy Map for the future outbound screening. By using the tool of the strategy management of the Balanced Scorecard is able to integrate organization’s resources, then focuses on critical functions to expand the executive enforcement and create the best synergy of screening. This study has found two facts which that most chiefs of the Aviation police Office don’t have the faintest idea about the Balanced Scorecard, even through academic fields seem like to be some misunderstanding over it. Actually, both the security demands and the facilitation demands are well compatible. Under this premise, the Aviation Police Office should make efforts to let those demands be met from now. There some ways are feasible to be adopted such as: to allocate more budgets and allow to consume flexibly, to procure more sophisticated screening equipment and set standard of procedure to follow, to widen the promotion channel and enhance professional capability, etc. The Balanced Scorecard could be adopted not only to integrate the administration sectors but also to be the bridge between the govern ment department and the representative department. There still left a lot of issues behind which are worthy of us doing further research, just name a few as below: What job is interrelated with airport screening? Which authority should take the responsibility and accountability of airport screening? Which factors are related to airport screening? When is the timing of screening and how to define it? What’s the difference between scr- eening and security check? Whether the Balanced Scorecard has other functions could be applied over the outbound screening?

觀察美國占領伊拉克的首要目的並不是確保該國向美國輸送大量的廉價石油。其背後的真實目的，是直接控制伊拉克的石油，防止其流向潛在的對手，尤其是中國。這是一場先發制人的戰爭，試圖讓中國在英美控制的中東地區無落腳之地。波斯灣，世界石油供應的戰略重地，被美國控制已是不爭的事實，這個看法在中國之外也被廣泛認同。通過印度洋到達東北亞的海陸，是中國石油進口的主要通道，現在也被美國海軍所控制。讓人不足為奇的是，北京不僅關心這對其戰略的影響，還擔心對中國經濟的影響，更不用說對社會和政治穩定及整個國家的影響。北京最為擔心的是，美國會切斷中國的油路。 未來中國要如何因應美國亞洲戰略再平衡，除了以(一路一帶及亞投行)來解決減少麻六甲海峽的風險外，最為重要的關鍵點在於與俄羅斯的結盟因素及鄰近國家建立友好情誼，藉以突破美國的封鎖，冷戰雖然已經過去，但是看見圍堵政策似乎又悄悄啟動，這個議題是引起我關心進而產生興趣。

工作中，我們常常可以發現主管與員工對於工作上有著不同的看法，這些差異不僅會影響主管與員工之間的關係，同時也會對組織績效產生影響，為重視職務角色對於公司績效衡量認知差異的影響，並增加衡量指標的多元面向，本研究期藉由導入平衡計分卡的概念，兼顧組織績效評估的均衡性。爰此，以平衡計分卡之四項構面探討職務角色對於港務公司主觀績效指標之認知差異，輔以績效指標之重要性-滿意度分析，針對各構面的指標進行剖析。 本研究以臺灣港務公司高雄港務分公司員工為填答對象，依照人員資位進行抽樣，總計發出350份問卷，共回收290份問卷，有效回收率為83%。採用量化分析方式，以LISREL進行量表之驗證性因素分析，並採用T檢定、單因子變異數分析(ANOVA)與重要性-滿意度分析(IPA)驗證各研究假設。 根據實證分析結果，本研究獲致以下四項主要結論：(1)擔任主管員工於知覺績效指標重要性認知程度高於非主管員工；(2)擔任主管員工知覺實際實施表現感受之滿意度高於非主管員工；(3)知覺績效指標重要程度與實際實施表現感受之滿意度有顯著相關；(4)不同職務角色知覺績效指標重要程度與實際實施表現感受之滿意度有差異。 本研究提出管理建議如下：於組織面可朝向(1)暢通決策管道與資訊透明化、(2)促進交流與溝通的開放、(3)朝向創新與彈性的制度設計、(4)改進人事制度、(5)檢討績效考評制度及(6)鼓勵單位間的相互合作；於員工層面應關心員工的適應情形與人際互動，增進組織認同感。 / In daily work,we can find that manager and staff have different opinion very often.This difference will not only affect the relationship between each other but also the working performance.To emphasis the different coginition of organizational performance evaluation by managerial role,and add the different dimention of performance indicators,this study use Balanced ScoreCard to make the organizational performance evaluation more balance.Therefore,the study will find out the coginition of state-owned enterprises perceived performance by managerial role in the perspective of BSC.Futhermore,we can through Importance- Performance Analysis to analysis the each dimension of BSC. This study is a case from TIPC,Port of Kaohsiung , The participants of the present study were employees and managers chosen by position in the company.Send out 350 questionaries,and 290 is returned,the responded rates is 83%.Confirmatory factor analysis was applied to examine the construct validity of adopted measurement instruments and T-test,ANOVA,IPA was employed to test the hypotheses. The main findings show that: (1) managers feel the performance indicators are more important than employees.(2) managers feel the performance indicators are more satisfied than employees.(3) the performance indicators’ importance and satisfication are significant relevance.(4) the performance indicators’ importance and satisfication will have different coginition by managerial role. Finally,few practical recommendations were made : from organizational perspect (1)open the decision making procedure and imformation.(2) letting the communication and exchange more often.(3) institution rules toward more innovate and flexible (4) change the personnel institution.(5) reviw the performance appraisal.(6) encourage sectors work together; from employee perspect:care about new staffs’ adapt situation and relationship,raising their organizational commitment.

在使用者較為密集的場合中，常會碰到無線網路壅塞的問題，例如在一個大型會議廳中，常會在各個IEEE 802.11頻道上部署不同的WiFi AP（Access Point），來分散使用者的連線。但是由於IEEE 802.11的連線機制是屬於使用者主導（client driven），只能透過使用者去選定AP進行連線，對於使用者裝置來說,，連線到不同AP的優先順序，是依照接收到不同AP的信號強度（RSSI）作為排序指標。這種做法會讓在空間上使用者分佈不平均的環境中，造成多數使用者UE只連線到少數AP，而其餘AP資源閒置無用的情形。 本論文提出一個IEEE 802.11的負載平衡解決方案，結合藍牙低功耗（Bluetooth Low Energy，BLE）及IEEE 802.11成為一個智慧型AP架構。我們利用藍牙低功耗通訊協定GATT （Generic Attribute Profile）分派AP給不同使用者進行連線，再結合馬可夫鏈平穩狀態分佈（Markov Chains Stationary Distribution）演算法，依照使用者在AP網路拓樸中的歷史分佈紀錄，將多個AP的分派轉化為Erlang-C模型的排隊系統以計算AP分派規則，藉此達到系統的負載平衡。 / Usually, a user crowded space encounters wireless network congestion problem. For example, a large conference hall often deploys different wireless AP (Access Point) on each IEEE 802.11 channel to separate users’ connections. However, since the connection mechanism of IEEE 802.11 is client driven, the AP connection is selected by the user and the selection is according to the received signal strength (RSSI) from different APs. This conventional approach may result in most of the user devices connect to relatively limited number of APs, and the resource of the rest of the APs left unused. This paper proposes a smart AP architecture which is able to manage load balance for IEEE 802.11 Wireless LAN using Bluetooth Low Energy (BLE) GATT (Generic Attribute Profile) protocol in order to appropriately assign AP to different user devices. The core AP assignment algorithm is based on Markov chain stationary distribution. Simulation results show that the proposed BM-MS (BLE Management with Markov-Chains Stationary Load Balance) method outperforms RSSI based method in terms of system throughput and average user data rate.

科学研究費補助金 研究種目:一般研究(C) 課題番号:61550495 研究代表者:藤澤 敏治 研究期間:1986-1988年度

平衡是視覺藝術中一項重要的構圖原則，因為它能將畫面中分散的元素統整起來，使得各個元素所造成的知覺強度或張力（tensions）能在平衡中心相互制衡，進而成為一個有秩序的整體，因此以往文獻對於平衡與美感偏好的關係有諸多論述。本研究目的在於以幾何圖像探討平衡性與美感偏好的知覺歷程。參考Wilson與Chatterjee（2005）的研究成果，本研究以幾何圖像為對象，除了對其實驗加以重複驗證，以及進行更深入的分析，並進一步將畫面元素的明暗納進來一併探討。本研究包括四項實驗，實驗一和實驗二皆採用二值化圖像探討平衡度及美感偏好度，實驗三和實驗四則是採用灰階圖像探討平衡度。實驗一探討圖像中元素位置的分布如何影響個體知覺到的整體平衡度，並根據分析結果以改進Wilson與Chatterjee的算則。實驗二探討圖像中元素分布位置之不同如何影響個體的美感偏好度，並探討偏好度與各項平衡指標的關係。實驗三探討圖像中元素的不同灰階是否影響個體知覺平衡度。實驗四則是以實驗三為基礎，進一步操弄畫面中元素的灰階變化，以觀察元素分布位置與灰階對整體平衡度知覺所造成的影響，並檢視改進後的算則是否更能有效預測主觀平衡度。結果指出，採用二值化圖像探討平衡度及美感偏好時，重心偏離度指標和四項軸對稱指標平均對於主觀平衡度均有極佳的預測力。然而，八項對稱指標平均對於主觀美感偏好有較佳的預測力。灰階的主要效果達顯著，支持先前灰階會影響主觀平衡度的想法。最後，將灰階權重納入算則後，大部分客觀平衡性指標對於主觀平衡度的預測力均有增加，然而其差異僅在重心偏離度指標達顯著。基於本研究結果，各分項指標對於主觀平衡度的預測力不盡相同，因此在發展預測主觀平衡度的指標時，應對各分項指標賦予不同的權重。然而，在尚無足以預測美感偏好之最佳指標的情況下，Wilson 與Chatterjee （2005）所發展出的八項對稱指標平均對其的預測力仍是最佳的。最後，研究者建議未來在從事相關研究時，應將影響平衡的因子一併納入考慮。 / Balance is an important compositional principle in visual arts. Balance gives unity to an image with separate elements, allowing them to produce visual forces and tensions that compensate for each other, and then becoming a whole with order. Previous research has provided plenty of discussions on the relationship between balance and aesthetic preference. The purpose of this study was to investigate the perceptual process of balance and aesthetic preference in geometric images. Based on Wilson and Chatterjee (2005), geometric images were used again to reexamine their proposal more thoroughly and study the balance and aesthetic preference further taking grayscale into consideration. In this study, four experiments were conducted. Binary images were used in Experiments 1 and 2. Experiment 1 was aimed to test the effects of element distribution on perception of balance and further improve the algorithm proposed by Wilson and Chatterjee (2005). Experiment 2 was intended to investigate how element distribution affects aesthetic preferences and how each measure of balance is related to aesthetic preferences. In the Experiments 3 and 4, grayscale images were used instead. The goal of Experiment 3 was to test whether grayscale affects the perception of balance. Experiment 4 manipulated grayscale levels based on the results of Experiment 3. The goal of this experiment was to observe the effects of element distribution and grayscale levels on balance perception and examine whether introducing the grayscale weight into the algorithm could help predict subjective perception of balance. Results showed that for binary images, deviation of center of weight and the average of symmetry measures along four principal axes were good predictors for subjective balance rather than the average of eight symmetry measures. In contrast, aesthetic preferences were better predicted by the average of the eight measures of symmetry. The main effect of grayscale was significant, supporting the hypothesis that grayscale contributes to the subjective perception of balance. Finally, after the grayscale weight was included in the algorithm, most objective measures of balance improved predicting power for subjective perception of balance, but the difference was significant only for deviation of center of balance. According to the findings of this research, it is suggested that the weight of four measures of inner and outer symmetry should be reduced when applying to predict the perceived balance because including them lowered the predicting power. As to aesthetic preferences, the average of the eight measures of symmetry introduced by Wilson and Chatterjee (2005) was still a better index for predicting aesthetic preferences. Finally, this study suggested that future researchers should consider other factors which also affecting balance perception and evaluate their effects respectively.

企業管理工具在市場上琳琅滿目，但也是影響企業競爭力的核心要素。管理工具（各種規章制度、目標管理、績效考核、員工職業發展規劃、ISO9000質量管理標準體系等）對實現組織運行的穩定性、規範性有獲得較高的效率且有明顯的推動作用。管理工具例舉如:企業戰略工具，領導力工具，人力資源工具，銷售與營銷工具，運作管理工具，金融財務工具，事業規劃工具. 管理會計是依照現行現象產生數據來做管理依據.其中以平衡計分卡（Balanced Scorecard, BSC）為公認最具效力之管理工具，近年來在國內亦開始受到企業界之注意。但管理會計推廣及執行到位並成功運用者更為少數。本研究將以國內一被動元件製造商做為研究對象，利用個案研究之方式，探討平衡計分卡制度導入初期及策略地圖的產出過程。 本研究將導入過程分為「導入前評估」、「實施計畫及進度規劃」、「策略形成」、「策略圖架構」、「衡量指標設計」、「行動方案規劃」等六大部分，依照過程來顯現策略地圖的產出，部門溝同平台的建立，勾畫出公司體系的共同語言，建立共同的目標，已達到事業推廣的策略行為. / Lots of management tools on the market , they are also the key element to affect the Enterprise competitiveness . Management tools ( Regulations , Goal Management , Performance Assessment , Career Management , ISO9000 quality management system , and so on ) enhance the efficiency in the stability and standard of organization management and also has obvious promotion . Management tools ex: Enterprise strategy tool , Leadership tools , Human resource tool , Sales and marketing tool , Operating tool , Financial tool, Carrier Management tool . Management accounting is based on the data occurred by the current condition . The balanced scorecard ( BSC ) is acknowledged to be the most powerful management tool and also starts to be noticed by the enterprises in recent years . But only few people can promote and implement it successfully . This thesis conducts a case study of an EMI components manufacturer implementing the balanced scorecard and forming the strategy map . The steps of implementing the balance scorecard include analyzing demand , planning project, forming strategy , instituting strategy map , designing KPI and scheduling actions. Following these steps to institute the strategy map , establish the communication platform between departments , form the common language , set the same goal to achieve the strategy of the business extension .

鑑於現今社會對於員工工作與家庭責任平衡議題的關注，無論是社會政策或企業雇主，都越來越重視員工的家庭生活。然而，企業中所提供的友善育兒政策究竟能否確實地被需要的人使用，卻仰賴主管對於員工使用行為的支持態度。因此，本研究希望了解主管對友善育兒政策的態度以及影響主管對友善育兒政策支持態度的因素。 　　本研究以立意抽樣方式，於三所國立大學之EMBA發放問卷，另以滾雪球方式蒐集網路問卷，共獲得227份主管的有效樣本，研究結果為： 1、在主管個人變項中，僅年齡、婚姻狀況、是否撫養子女與總支持態度或各措施呈現顯著關係。35歲以下者僅對於育嬰假支持態度較高、已婚及未婚者較離婚者更支持公司托兒制度、無撫養子女者的總支持態度也高於有撫養子女者；性別則與支持態度未呈現顯著差異。 2、企業環境之變項中，包含企業規模、產業類型、是否成立工會、是否實施性騷擾防治政策、員工屬性以及企業中友善家庭文化的氛圍皆與總支持態度或各措施呈現顯著關係。任職於企業規模250人以上、金融業、實施性騷擾教育訓練、專業人員比例高或具備友善家庭文化企業之主管，呈現較高的支持態度。 3、主管認知與經驗變項中，主管過去對於友善育兒政策的使用經驗、對於政策的功能認知以及主管的性別意識亦與總支持態度或各措施呈現正相關。 　　研究最後針對政策、企業及未來研究提出建議，包含加強輔導中小企業實施友善育兒政策、了解企業未能實施友善育兒政策原因據以對症下藥、加強查察未落實之企業並加以嚴懲、邀請有使用經驗者於輔導講座中分享心得、營造使用者觀點的友善企業環境、對管理階層的家庭關懷再教育、設計創意的工作模式等。 / In accordance with the rising social awareness of work-family balance issue, governmental policies and employers are more concerned with employees’ family life. However, whether the childcare-friendly policy in the firm can be applicable for the employees in need or not depends largely on the attitude of their managers in the workplace. Therefore, the purpose of this study is to understand the managers’ attitude to childcare-friendly policy and the related factors influencing their attitude. A total of 227 valid samples from managers were collected through 2 means: (1) Purposive sampling in 3 EMBA classes in national universities and (2) Snowball sampling online. The findings are as follows: 1. Among all the related factors of the managers, only their age, marital status, and whether they have children on their own are significantly correlated with their supportive attitude towards the childcare friendly policy. Managers aging less than 35 years old only support on parental leave. Managers who are married or not married support on-site childcare more than the divorced ones. As for managers who don’t have children support friendly childcare policies more than those do. There is a not significant correlation between managers’ gender and their supportive attitude. 2. As for corporate environment factors, significant correlation to supportive attitude on child-care friendly policy exists with the scale of firm, the industrial classification of firm, union in existence, preventing policies of sexual harassment in place, the attribute of employee, and family-friendly culture. Managers who work in firms (1) with more than 250 employees, (2) positioned in finance industry, (3) implanting sexual harassment education (4) with high proportion of professionals and (5) family-friendly culture, have higher supportive attitude. 3. There are significant positive correlation between manager’s experience of utilizing childcare-friendly policies, their functional awareness of the policies, and their gender consciousness to their total supportive attitude among managers’ cognitive and experience measures. Lastly, there are some suggestions provided as follows. First, the government should enforce stronger supervision over small and medium enterprises on the execution of the policy, understand why some enterprises cannot implement the policy to devise solutions, inspect and pose proper punishment on enterprises not fully complying with the policy. Further, government should also invite experienced specialists to share their thoughts in sessions, create friendly corporate environment from user’s perspective, re-educate managers on family care, and design creative working modes and so on.