為了因應國內外競爭的日益加劇，台灣企業紛紛採取購併策略，但在外在環境快速變化、整合失當及文化差異等諸多變數下，可能面臨購併無法達到預期成效的困境，甚至必須付出巨額損失，喪失原有領導地位的代價。在無法避免採用購併策略且購併策略不一定存在成效的風險下，了解導致購併成敗的可能因素，據此審慎研擬事前評估規劃，就顯得十分重要。故本研究希冀藉由分析台灣企業的跨國購併案例來探討影響企業跨國購併成敗的可能關鍵因素，希望可以藉此協助企業瞭解若需利用跨國購併活動追求綜效時，應優先考量哪些重要因素。 藉由個案研究可知，企業在考量購併時，必須對其面對的產品/服務市場的供需作審慎的評估。因為當產業的進入障礙不高時、潛在進入者可以利用活絡的全球資本市場快速募集資金進入該產品/服務市場，雖然該產品/服務市場需求穩定成長，但供給卻急劇提升，造成血流成河的競價態勢。此外，在進行購併時，文化差異也是需要考量的重要因素之一。企業進行跨國購併時，常會遭遇當地風土民俗/組織文化與該企業不同的困難，如果沒有妥善處理，極有可能在未來成為營運上的絆腳石。如果在評估上述因素後自認無法克服，企業就不應採行購併（尤其是跨國購併），而應採用其他成長策略達成永續經營的目的。 回顧目前國內討論購併績效的研究，大部份仍強調利用主併公司的財務面及股價來衡量購併績效，但主併公司在進行購併時，並不只是考量短期的財務面績效，而是希冀能藉由購併達成其策略目的，像是增加品牌價值、取得通路優勢等，若是一昧用獲利率及股價表現等財務指標來衡量購併是否成功，會造成企業購併動機及企業績效衡量間無法有效聯結。以本研究個案為例，若以當初購併的目的來看(非財務面)，執行此購併案的確部份達到當初設定的目標，雖然承受財務損失，但個案公司的高階管理者仍然認為當時的購併決策是正確的。

隨著中國大陸（以下簡稱大陸）的改革開放，海峽兩岸的商業貿易日益繁盛，帶動著廣告蓬勃發展，尤其網路廣告的快速成長，已是不容小覷的新興勢力。但由於兩岸五十年的分治產生價值觀的差異，使得在互動交流易產生誤解導致投資失敗、關係惡化，瞭解兩岸文化差異已是刻不容緩。本研究主旨即是進行兩岸網路廣告中文化價值觀與訴求價值觀的差異比較，以瞭解網路廣告中兩岸呈現出的價值觀異同。 研究樣本自兩岸最受歡迎的入口網站中收集文化意涵完整的網路廣告，共收集407則，其中台灣174則、大陸233則。採用Stern（1998）的文化價值觀量表，以及Hetsroni（2000）的訴求價值觀項目，再加上「兩人的情感」以及「異國風情」兩項，共計有27項訴求價值，由三位過錄員（含研究者）進行內容分析，評分者間信度為 .70至 .74。研究結果發現：（1）兩岸在網路廣告產品類別有差異，可能與兩岸的經濟水準有關；（2）文化價值觀整體分析中「社會正義感」、「財富」為台灣顯著較高，「影響力」、「敬重長者」、「多變化」、「刺激」為大陸較高；（3）訴求價值觀整體比較中，訴求「方便性」、「經濟」、「愉悅歡樂」、「個人主義」、「休閒放鬆」、「助人」、及「財物豐富」等價值為台灣顯著較高，而訴求「聰明智慧」則為大陸較高；（4）「網路產品」類別在文化價值觀與訴求價值觀皆未達到顯著差異；（5）在文化價值觀與訴求價值觀都有「歪曲鏡」的現象；。研究最後提出實務上的建議、研究限制以及未來研究方向的建議。 / In past decades, Mainland China(China) has made large improvement in economic power. The amount of business interaction between China and Taiwan has made the commercial industry become booming, and the new growing media—‘web ads’ are no exception. But even thought the people in two regions speak similar language and have shared a part of traditional culture, there are still many misunderstanding between them. Historically, Taiwan and China have separated over 50 years from 1949, leaders in two countries take the different policies to manage and structure people’s life and ideology. Comprehending the different of values will be helpful to cross-strait business interaction, cultural exchange, personal friendship, and so on. The main of this research attempts to get understanding the cultural values and appeal values on Web ads in Taiwan and China, and contrasts values between the two countries. A content analysis was conducted on a total of 407 Web ads with completed cultural meaning selected from the two countries. The cultural values sheet is from Stern’s（1998）study, and appeal values sheet is from Chien Yu-Fen’s(2003) study. Results of the content analysis on Web ads show that there are different productions and frequencies in production categories between Taiwan and China. And there are some important differences of cultural values and appeal values are significant. The most worth to mention is that there are no any significant on values comparison in ‘Web production’ category, and this category seems be possible a production with universal values.

跨國公司台灣與巴拿馬員工文化差異對管理影響之研究─以巴拿馬台商為例 / Growth of international business has provoked the drain of companies venturing into cross borders. It is vitally decisive to consider facts before encountering any major problems. Corporations constructed by talented people dedicate the time to study economic factors such as taxation, government policies, and other investment dimensions. And nowadays, considered more important, the management of cross culture. This thesis measured the cultural similarities and differences between Panamanian and Taiwanese in a Taiwanese company established in Panama. The use of academic journals and surveys was important for collecting primary and secondary data. Local staff and Taiwanese managers transferred to Panama were interviewed; using a questionnaire structured using 5 (five) cultural dimensions discovered by Professor Geert Hofstede during his study in IBM, and studying the two constructs (communication and management style). Research Findings depicted that Taiwanese and Panamanians are more culturally similar than different; however, there are still challenges to face in this scenario. Some of these challenges for Taiwanese managers are to broaden their communication with staff, so local staff can fully enjoyed and receive a coaching style. Also, a challenge for local staff is their low uncertainty avoidance, which denotes a lack of communication in order to produce efficiently. Despite the challenges that have to be faced by the two parties, findings concluded that in this interaction, there is a positive relationship. Also, conclusion provided some recommendations for Taiwanese managers and other companies planning to establish in Panama. Those recommendations were as mentioned before, adapt their Taiwanese working style into the local staff considering some differences between; and use rewards for motivating staff. This study could also be used by Taiwanese Corporations planning to invest in Panama, and for any other country used as a reference to consider in advance. International community seeking to nurture knowledge regarding to culture and its consequences in organizations.

本文研究的是公司的所有權結構對於合併關係的影響，衡量是否在雙方銀行持股結構差異較大時，雙方合併的綜效或風險會因此而增加。本研究的另一項重點，在於試圖對一些在股權結構上的傳統認知提出挑戰。我們往往認為政府持股比率越高時，企業整體的營運會趨於無效率化；而當法人或金融機構持股比率較高時，這些公司較能夠用公正的立場來監督董事會或是企業經營的成果；而家族持股比率部分，說法則正反不一。本部分研究與其他類似研究的最大不同點，是挑選了台灣近年蓬勃發展的銀行業，希望能在此高度受到管制的行業當中，找出證據證明或是反駁上述的刻板印象。 經過研究與分析之後我們發現，家族以及政府機關持股比率對銀行的發展存在不良影響，然而我們卻缺乏顯著證據證明金融機構持股比率將有利於銀行合併。最後，在本研究中代表部分文化差異的持股結構差異變數，對於銀行在合併前後的提列呆帳準備、稅前淨利以及營運成本有顯著的不良影響，符合本研究的基本假設。 / This paper is to examine the relationship between corporate ownership structure and mergers & acquisitions, and to comprehend whether the “Ownership Distance” will affect the synergy or the risk during corporate mergers & acquisitions. Moreover, we study the conventional wisdom of relationship between ownership structure and corporate governance. Traditionally, we are usually accepted the idea that government controlling companies will result in operating inefficiency, and institutional shareholders are more impartial auditors. First, our results in sample of Taiwan banking industry indicate that the family and government shareholders are harmful to corporate governance, and the result of financial institutional shareholders is uncertain. Second, we find evidence that the “Ownership Distance” which roughly describes culture distance between merger companies will have a negative impact on several income statement components such as “provisions”, “earning before tax”, and “overhead cost”. The result is cohered with our hypothesis.

本文旨在探討自民國成立以來至一九八八年，西藏民族自決問題的產生原因，發展以 及未來可能的變化。試圖解開中國與西藏雙方面對於西藏問題爭執的焦點，以促進此 一問題的明朗化。 首章為緒論，就本論文的研究目的，研究範圍以及研究方法，做一個整體的說明，並 對民族自決問題所涉及的相關概念先行界定。 第二章探討西藏民族自決問題產生的背景。以一九○四年英軍入侵拉薩做為中界點。 討論由於英國勢力介入西藏，造成此一地區固有政治形態瓦解的情形，以及中、英、 俄、藏在此一階段中的各項政治措施。 第三章探討民國成立以來以至民國三十八年國民政府徹退來台期間，中國當局在西藏 問題上所做的宣示及努力，並以同時期西藏政治領袖對此一問題的相對性作法和意見 做為對比，以彰顯問題之核心。 第四章則討論自一九四九年至一九八八年之間，西藏問題的變化，仍然採用中、藏對 比的方式討論之。並且加入國際關係以及國際法的影響，同時亦對中華民國政府的態 度亦有所討論。 第五章結論部份，則以文化差異、民族認同，政治互動以及國際關係等四層因素，討 論此一問題的根本衝突以及未來可能解決之道。

The aim of this thesis is to investigate and identify the present communication gaps between cultures within an organization. For these couple decades, there has been numerous international joint ventures happening in China by the Taiwanese firms in order to reduce cost and to reach both economies of scale and economies of scope. In doing so the international joint venture firm has to hire and employee the local Chinese people where the culture is much different than Taiwanese people. This thesis studies and examines the possible communication issues and problems that could arise due to differences in culture. The qualitative method of interview was conducted in this thesis, composed of 5 Taiwanese managers and 3 Chinese managers inside the organization. The interview consists of 19 questions which were divided into three categories as follows: Communication, differences between ethnicity, and leadership and change. The responses were carefully examined and compared to see whether the difference in culture created some communication issues in the organization. The results from the interviewees and through chart comparison it was clear to conclude that there indeed have been communication issues and problems between the Taiwanese culture and Chinese culture at the workplace. The thesis provides four types of recommendation, including conflict management, internal communication and employee development, management communication strategy for change and strategic employee communication to facilitate major change. This thesis hopes to offer and improve a successful communication change between the different cultures within the organization.

薩爾曼•魯希迪的《摩爾人的最後嘆息》運用想像與史實描繪出一個印度家族的故事。這個四代家族所經歷的時間橫跨整個二十世紀，一般說來在這個世紀前半部分大多數國家經歷了殖民統治與帝國主義，而在後半部分則面臨去殖民與國家主義的風潮。因此，書中論及的這些殖民與後殖民的經驗也引發了一些重要的議題，像是混雜、多元文化，和國家主義。霍米•巴巴提出‘閾限空間’這個概念有助於對這本小說做深入的評價與賞析，特別是能促進對以上三個議題更深入而具體的認知。霍米•巴巴將許多概念納入‘閾限空間’這個總括性術語的討論範圍，因此本論文將從中擷取三個概念來論述這本小說，分別是混雜、文化差異、及國家意識。 本論文的導論先闡釋霍米•巴巴‘閾限空間’這個概念並且發掘魯希迪這本小說中許多重要的後殖民議題。這些議題與‘閾限空間’ 這個概念的關係密不可分，因此這個概念所延伸論及的理論便可用於理解並賞析這本小說。接下來的三章將分別以混雜、文化差異、及國家意識來發掘並建立《摩爾人的最後嘆息》與‘閾限空間’這概念之間的關係。第二章將藉由霍米•巴巴對殖民者與被殖民者之間的矛盾關係的論述進而深入理解小說中意欲呈現的殖民混雜與後殖民混雜。這種矛盾的關係理論上與他者化的過程有關聯，在這過程中身分認同與主體化不論是在後殖民理論還是此本小說中都是值得商榷的議題。第三章利用霍米•巴巴的‘文化差異’來重新檢視並且重新定義所謂的多元文化。魯希迪在小說中巧妙地將現在的印度重疊在過去由摩爾人統治的西班牙之上，這種後殖民的羊皮紙影像便可藉由文化差異與多元文化的概念得到更具體的意義。此外，閾限空間也是一種不同文化的接觸地帶，這樣的中介地域也有助於理解魯希迪在流行文化與高等文化間所採的折衷主義。第四章則著重於探討霍米•巴巴如何發展閾限空間與國家意識的理論關係，還有國家與敘事之間的關係。此章也將利用國家與敘事的關係來理解魯希迪是如何在這本小說中運用許多文學技巧在小說世界中重構國家形象，尤其是文本互涉的材料與歷史的指涉這樣的技巧。 最後的總論將重申在本論文中提及的一些重要的論點，藉由重申這些論點來總結論文提及的一些重要概念的大意，並且讓魯希迪的《摩爾人的最後嘆息》與巴巴的‘閾限空間’這個文本與理論相互闡釋並佐證的關係更為清楚。 / Salman Rushdie’s The Moor’s Last Sigh delineates, fictively and historically, a family saga in India. The four-generation family approximately spans the twentieth century that, generally speaking, has gone through colonization and imperialism in the first half as well as de-colonization and nationalism in the second half. Accordingly, they bring forth a few significant issues, such as hybridity, multiculturalism, and nationalism. Homi Bhabha’s idea of ‘liminal space’ is conducive to the evaluation of the novel, and expressly to the discussion of the above three concepts in a more specific way. He subsumes a lot of ideas under the umbrella term ‘liminal space’, so this thesis is to extract three ideas—hybridity, cultural difference, and nationness—to elaborate on the novel. The introductory chapter expounds Bhabha’s idea of ‘liminal space’ and also explores a few post-colonial issues in the novel. The issues in question are related to Bhabha’s idea of ‘liminal space’, from which some key ideas are derived so as to appreciate the fictional world Rushdie constructs in the novel. The following three chapters are respectively based on the three liminality-related ideas, whereby to find the relation of the novel with Bhabha’s ‘liminal space’. The second chapter is to obtain a deeper apprehension of colonial and post-colonial hybridity through Bhabha’s argumentation concerning the ambivalent relationship between colonizer and colonized. The ambivalent relationship is theoretically associated with the othering process. In the process, identification and subjectification are moot questions not only in post-colonial theory but in the novel as well. The third chapter is intended to make use of Bhabha’s idea of ‘cultural difference’ to review and redefine what the word ‘multiculturalism’ is like. In turn, it helps to shed much more light upon Rushdie’s palimpsesting modern India over Moorish Spain. In addition, liminal space refers to a contact zone of cultural difference that elucidates Rushdie’s eclecticism between popular culture and high culture in the novel. The fourth chapter is to discuss the way Bhabha colligates liminal space and the idiolect ‘nationness’ and the way he relates the idea of nation to narration. The relationship between nation and narration is applied to the understanding of how Rushdie utilizes literary techniques, especially intertextual materials and historical allusions, for a re-construction of a nation in a fictional world. The conclusive chapter is to reiterate some important arguments that are germane to the above key concepts and to the reciprocal clarification between Bhabha’s ‘liminal space’ and Rushdie’s The Moor’s Last Sigh.

加速產業升級為我國政府近年來努力的目標，而科技人才的培育與運用，則為目標達成與否的關鍵因素，因此在歷次全國科技會議中，均將科技人才的培育、延攬與運用列入重要議題。由於近幾年海外學人在技術引進上扮演了相當重要的角色，因此今後應更積極延攬海外科技人才，以彌補國內人才供應不足的現象。雖然政府有相關延攬人才的方案，但是卻沒有進一步的研究來探討這些人才回國後的適應狀況、工作績效等，如此是否政府的相關延攬措施對國內的產業發展帶來了效益，除了承辦人員累積的經驗感受外，似乎無實證的研究瞭解。因此本研究目的在於探討海外高級科技人才返國工作動機以及返國後之適應狀況，並進一步探討影響海外高級科技人才適應的決定因素以及適應與組織承諾間的影響關係。 　　本研究之研究對象係指財團法人工業技術研究院之返國海外高級科技人才，具有博士學位海外工作經驗3年以上；具有碩士學位海外工作經驗4年以上；學士學位海外工作經驗5年以上三者之一，對國內技術提昇、產業發展有所貢獻的人才。 　　本研究透過問卷調查方式，獲得工研院之人力資源經理研究支持協助下，共計取得有效問卷45份，主要運用典型相關分析來檢定本研究假設，並進一步針對變項間的關係，運用迴歸分析、Pearson相關統計檢定結果以為參考。而為彌補研究樣本規模之限制，並進一步進行個案訪談分析作為研究結果之輔證，共計有效訪談個案6位。 　　本研究獲得以下數點結論： 　　一、人才返國工作之動機多受前程發展動機與歸屬感動機之影響而回國。 　　二、從人才返國後的整體適應狀況在平均值之表現上來看，顯示人才之適應狀況良好。 　　三、人才之返國工作動機會影響人才之適應狀況，且人才越是持前程發展動機回國者，其在工作適應與生活適應的表現上較佳。從個案訪談本研究發現人才之動機是否明確將會影響適應狀況。 　　四、本研究無法驗證海外高級科技人才之文化傾向與適應狀況之影響關連，但本研究推論文化差異對人才適應狀況之影響在於人才對於文化差異的認知程度與調適情形。 　　五、家庭支持程度會對人才之適應狀況造成影響，但本研究亦進一步推論，若海外高級科技人才在其決定返國時的人生順序上，是將個人的工作生涯在人生中擺在相當重要的位置上，甚至是超過家人的順序，若是如此，則家人的支持程度對於人才的適應狀況影響程度將會較弱。 　　六、人才對於組織所提供支援之滿意程度會影響人才之適應狀況，且組織提供支援的方向以有利於人才工作發揮的支援對於人才之整體適應較有幫助。 　　七、人才對於組織承諾之平均值表現呈中度傾向；且組織承諾與適應狀況間呈顯著正相關，人才之適應狀況會影響人才之組織承諾。本研究從個案訪談中發現個案之組織承諾與個案對工研院的需求相關，如個案返國是以尋求創業機會為主要目的，則工研院的工作環境對他們而言會是一個跳板因而對於工研院的組織承諾將會較低。