移轉訂價係指關係企業間進行交易時，價格之訂定過程。由於各國稅制、稅率均存在差異，使跨國集團常透過移轉訂價之方式，不當安排其利潤以規避稅負。各國稅捐主管機關本其財政收入考量，並捍衛其課稅主權，紛紛建立移轉訂價稅制，要求關係企業間移轉訂價必須符合常規交易原則。 　　近年來，智慧財產已逐漸取代有形財產，成為企業價值之主要項目。由於智慧財產並無公開交易市場，且其通常具有一定之獨特性，致使涉及智慧財產之受控交易，於運用常規交易原則時產生諸多困難。 　　本論文為智慧財產移轉訂價之探索性研究，從稅制面進行分析與探討。研究結果發現，我國現行稅制與經濟暨合作發展組織、美國移轉訂價規範相較之下，未臻完備之處有： 1. 欠缺成本貢獻協議之具體規範； 2. 欠缺相互協議程序之具體適用規範。 　　此外，智慧財產受控交易於運用我國現行移轉訂價規範時，容易產生爭議及困難點之處在於： 1. 缺乏可比較未受控交易； 2. 智慧財產所有權之認定； 3. 共同研發之課稅問題； 4. 相互協議程序和預先訂價協議機制難以適用。 / Transfer pricing refers to a process of pricing arrangement in a controlled transactions between affiliated enterprises. Due to differences in tax legislations and tax rates among countries, multinational corporations may deliberately allocate their profits into different countries by leveraging off those differences, so its overall tax liabilities may be minimized. In view of the foregoing, tax authorities of various countries have began to formed transfer pricing related rules and regulations in order to preserve their tax bases and have requested full conformity of transfer pricing rules from resident enterprises when conducting related party transactions. In recent years, intellectual property (“IP”) has overtaken the importance of tangible assets and became a predominant operating item in many of the enterprises. However, given the inherent uniqueness in each IP and the lack of open market for the IP, difficulties often arise when applying the arm’s length principal on IP related controlled transactions. This exploratory research discusses transfer pricing of IP. Through this research, it is identified that there may be room for improvements for Taiwan transfer pricing rules in the following two areas in comparison with the OECD and U.S. transfer pricing rules: 1. Rules of cost contribution arrangement；and 2. Application rules of mutual agreement procedure. Moreover, controversies and difficulties may likely to occur in the following areas when applying transfer pricing rules on IP related controlled transactions in Taiwan: 1. Lack of comparable uncontrolled transactions； 2. The ownership of intellectual property rights； 3. Tax on cooperative R&D；and 4. Difficulties to apply with MAP and APA.

本研究在探討汽車零件商智慧財產相關議題與經營模式，汽車產業長久以來屬一個封閉的產業，傳統的供應鏈一直以來由製造商所主導，由中心廠根據其設計理念、市場需求、法規規範，安全性與舒適性及環保等多功能需求下，制訂規範與認證方式。儘管各車廠的認證體系與規範各有所不同以及零件商之屬性不同，對於汽車零件供應商來說，共同特點即無論是何種零配件的開發設計與製造，光是簡單的模具設計，動輒開發費用就需五、六百萬，以及經過連續性的試產與樣品送至中心廠之研發測試中心與第三單位等種種繁雜的與冗長之程序認證，這場競賽就像是馬拉松式之賽跑，需要高精密技術、資金、與人力密集。 由於全球化之經濟組織例如WTO引導市場逐漸開放，中心廠採購逐漸以全球市場為採購導向，專屬零件商之模式已不存在，台灣廠商由於全球化一則可藉由此一潮流拓展市場版圖，二則所面臨到的危機不再只是歐美等技術專業大廠，廠商原本慣用的低價之紅海策略，已不敵新興國家或是中國大陸挾帶著廉價人工及土地、水電等之成本優勢。 綜觀台灣的零件商，有多年產業經驗，這些寶貴的無形資產包含研發、生產know-how、以及客戶關係與管理等等，然而，觀察智慧財產長久以來不被台灣的汽車零件商所重視與輕忽之下，往往無形資產之流失，實在可惜，導致許多傳統企業，所面臨的是在人員的替換之下，呈現技術斷層。在內憂與外患之雙重威脅下，如何提升台灣傳統產業，以創新之專業知識為主，台灣豐富之產業經驗為輔，找出一條藍海策略，將是本研究起草之動機。 本研究以汽車零件-鋁輪圈為案例分析，由如何通過嚴格的認證進入汽車產業，成為供應鏈體系下之家族，並經由輪圈之開發、結構以及製程等技術，探討其智慧財產之相關議題，運用創新經營之方式於核心技術下做智慧財產之管理，在OEM/ODM之代工模式下或是自由品牌之模式作品牌之規劃與管理。 欲瞭解鋁圈產業之生態，必定先介紹汽車產業之整體規模與情形。 一、汽車產業之生態 本研究發現，近年來，原本百家爭鳴之汽車品牌，藉由整併進而共用品牌且整合資源之優勢下，增加市場之市佔率、提昇技術、增加品牌之價值，也因交叉持股或併購而達到多角化之經營。因整併所造成的優勢如下： （一） 供應商因增加經濟規模，增加營收。 （二） 供應商遵循之各車廠規範與認證方式，汽車廠也因整併之故，統整其規範，供應商也因此減少其開發與管理成本。 （三） 藉由中心廠之整併，供應商由原先之供應鏈體系進而擴展其新市場。 未來可見的是歐美地區車市漸趨飽和之下，新興之中國市場與印度市場，也因政府之開放與需求量遽增，將成為下一個汽車產業之後起新秀。 二、汽車供應鏈體系複雜且長 汽車零件銷售管道，主要可分為OEM，由車廠與成車一同銷售，或與保險公司或零售業作自由品牌之售服零件。本研究將針對兩種不同方式的認證與合作模式，作一系列之套探討，並以輪圈業為輔助說明。 由原物料之管理至產品製造，物流之配送，實屬高度垂直整合之行業，本研究將剖析汽車產業供應鏈，延伸探討其價值鏈，並以輪圈產業作為個案分析，探討如何管理與整合不同層次之供應商，以及對於輪圈廠如何創造有利之價值鏈，並作垂直整合或是企業聯盟之方式。以降低交易成本並減少其零組件採購之交易風險。 三、輪圈市場智慧財產行銷與管理之現況 本研究以輪圈個案作為智慧財產經營為案例，探討專利佈局、行銷策略、市佔率之分佈等等。國外專業大廠貫以專利做其技術保護方式，然而由專利分析可發現有些歐美專業廠在過度專利化情形下，反而將公司內部之機密洩漏及不當之公開，而導致競爭對手有機可乘，反觀台灣，有些廠商不重視核心技術而導致競爭力之流失，或是實施營業秘密之予以保護，但無完整支配套措施導致技術外流時有所聞。 因此，本文將藉由台灣之兩大輪圈廠為例：巧新科技與源恆工業，兩家個案不僅是值得探討的輪圈個案，更是台灣典型的傳統產業之廠商，由個案廠商來解析台灣輪圈產業於國際輪圈業之市場定位;源恆工業進入輪圈市場已近三十年，藉由國內中心廠與國外之大廠接軌，以成熟之鑄造技術聞名輪圈業，但近十年來由於大陸與印度廠商挾著廉價之人工與材料，帶給源恆工業之威脅，侵蝕原本之市佔率與產品毛利，本研究將剖析此個案之競爭優、劣勢，並剖析在已發展成熟之鑄造技術下，源恆工業如何利用原有之智慧資本，例如選擇產品難度偏高但毛利較高之產品、經營自有品牌、或是以自有之豐富經驗協助新興地區建廠做整廠輸出之服務性等業外收入，以創新方式，有別於大陸廠商繼續生存。 巧新科技以鍛造高爾夫球頭起家，近五年來轉型為汽車零件商，於今年更獲選為未上市股營收前五十強之排行榜，以技術門檻高贏得先機，如何維持此競爭優勢，以保存無形資產之管理，將是本研究之重點。 儘管智慧財產之管理行之有年，輪圈業也因法規與客戶之需求，創新之技術日新月異，許多長久之know-how 並未妥善之管理，輪圈業者今後需加快建立完整的智慧財產管理，並實際應用其作為行銷之手法。 試圖由研究個案建立起一套完整的管理流程，針對核心技術之管理與行銷之商業模式，建構流程和步驟。並延伸將核心技術受專利或營業秘密保護之後，對內以技術人員專門管理之規範，對外以專利，內部know-how 進而經營輪圈業之品牌。 / This research aims to discuss the intellectual property management in automotive industry. For a long time, the value chain of automotive industry is controlled by the automotive manufactures. Specification and plant certification are different according to each manufacture’s requirement, such as market, regulations, safety and so on. However, it needs to takes lots of time and money to be the one of the automotive family. This expensive prolonged process involves high technology, investment and man-power. Besides, the international market becomes open under the influence of many global economic organizations, for example WTO. Therefore, the Taiwan’s suppliers are the threatened by not only the US or European’s suppliers, but also the China or India suppliers with cheaper labor cost and raw material. Taiwan’s suppliers had abundant experiences, including R&D, know-how and customer relationship management. However, those intangible properties were ignored for a long time by most suppliers and the information was not treated as important trade secrets and preserved properly. Those suppliers are situated in a crucial moment. From one side, the prices competition becomes intensified in the market. From the other side, without proper preservation, there will be a gap of professional technology in the company. Therefore, this thesis will focus on how to promote Taiwan manufacture industry on the basis of the abundant experiences of Taiwan and develop a route into the blue ocean strategy. This research will be focus on the automotive suppliers. We will apply alloy wheel industry as case study. The thesis will describe how a company can pass the certification and participate in the group of automotive family. Besides, the discussion will connect product R&D, wheel structure, and production technology to brand management. How to make innovations into intellectual property and the IP management would be the main concerns of this research. Before the discussion on the wheel industry, we will need to know about the current condition of automotive industry. A. The automotive industry The research discovers that the automotive market were controlled by the biggest ten automotive manufactures due to company merger and acquisition. The action of merge and acquisition can increase the market share and the brand value and bring new product technology by sharing trademark and resource to the manufactures. The merger and acquisition by manufactures also changes the supplier’s situation and bring suppliers the following success in the future: 1. The supplier increase the sales due to new market expanded. 2. The supplier could decrease the management cost of specification and certification due to the merger and acquisition between automotive makers. 3. The supplier increases its market share due to the manufacture’s merger. Besides, China and Indian will become the biggest market of automotive industry because of the economic growth in both countries. B. The supply chain of automotive industry is long and complicated. The sales channels of automotive components can be divided into two ways, OEM and After Market. This research will explain the different certification and collaboration between those two ways and apply alloy wheels as case study. The automotive industry is a highly vertical integrated industry from the raw material management to product logistic. This research will elaborate the automotive supply chain and further discuss the value chain between tier 1 and tier 2. We will also discuss about how to manage the supply chain and to create profits from the value chain. It can be done through the decrease of the exchange cost, the purchase low-risked components, the vertical integration of industry and the joint venture. C. The intellectual property management in alloy wheel industry In this research, the patent strategy, marketing management and market share of each alloy wheel manufacture will be analyzed to elaborate the patent situation of alloy wheel industry. Form the analysis, we can find that over-filing patents in some American alloy wheel manufactures caused the disclosure of trade secret to their rival companies. On the other hand, some Taiwan suppliers ignore the protection of intellectual property. As a result, their core competence will not be developed. This research will choose two famous alloy wheel companies, Super Alloy and Rosta as case study. Both companies are typical companies of traditional manufacturers in Taiwan. From the analysis of the two cases, we can understand the position of Taiwan’s suppliers of the world. The Rosta Group has been in the alloy wheel industry over 30 years. It maintains its international business through the connection with foreign manufactures. Except for the customer relationship, the excellent foundry technology is well-recognized by its customers. However, in past 10 years, China and Indian suppliers offer cheaper price by their lower manufacturing cost. The low cost strategy brought the impact of the market share and original profits of Rosta Group. The research will analyze the Rosta Group by SWOT. The advantage of Rosta group will be its abundant experience and excellent production technology. How to transform the intangible capital into the profitable intellect property will be the main concern of this case study. The thesis suggests to choose the products of higher production technology and high profits, to well apply the trademark value or to offer technology consulting for new suppliers who want to start its alloy wheel business. The conclusion will be a advice of the market strategy for Rosta Group to differentiae from China suppliers. The Super Alloy was a manufacture of golf iron head in the beginning. In 2003, it started its automotive business. The Super Alloy is strong at its forge technology. It was also chosen as the best 50 profit private companies in 2008. How to maintain the competency and manage the intangible asset would be the key point of this case study. Though the concept of intellectual property has been promoted for years, it is more practiced in the high technology industry. For the alloy wheel industry, the know-how of design, structure and production technology was not maintained and managed properly. It is suggested that the wheel suppliers should develop an intellectual property management and apply it in marketing strategy. Through the case study, the thesis will try to build a complete managing process of intellectual property, step by step, including protection of core technology and marketing strategy of business model. Besides, the trade secret management, the patent management, the management and promotion of trademark will also be involved in discussion.

生技新藥產業是指使用於人類及動植物用之新藥及高風險醫療器材之產業。而生技新藥產業與醫藥產業，在目的上均與人類及動植物用藥或醫療儀器相關；差異之處在於目前的生技醫藥產業相較於20餘年前的醫藥產業，多了生物技術的應用，產業結構由大型藥廠垂直整合演變為非營利組織、生物技術公司、大型藥廠分工的形態。總結來說，生物技術是生技新藥產業的重要組成要素，而生物技術的興起，則改變了過去醫藥產業產品與技術的組成，也改變了產業結構。 生物技術產業或醫藥產業是全球各國競相發展的產業類別，我國亦不例外；其中，美國無論於生物技術或醫藥產業的發展，均居於全球領先的地位，其成功必然有可以提供我們討論或學習之處。而在知識價值鏈的體系中，美國大學更扮演著提供創新以及產學合作的重要角色，對於全球生技新藥產業的進步有重要的貢獻。從而本研究以美國為標的，研究產業的發展歷程，並進一步以產業之觀點，探討大學產學合作的模式以及智慧財產管理，希望能供我國大學與產業實務發展的參考。 從美國生物技術與醫藥產業發展的歷史與經驗，本研究歸納出生物技術產業興起的因素，與1980年代發生的基礎科學上的突破性發展、拜杜法案的通過、專利法將生物技術的發明納入保護範圍，三項因素有關。另外，由大學所提供的創新，透過密切的產學合作、授權與技術移轉、企業間的策略聯盟等方式，於知識的價值鏈中流動並增加價值，而大學提供創新的人才，往往也是創業者和重要的經營者。 本研究認為，美國大學對生物技術發展具有重要性的貢獻，其中，大學內部創業與大學智慧財產的管理特別值得討論。在大學內部創業方面，美國大學不但鼓勵創業，並制定股權政策，允許新創公司以股權取代部分的授權報酬，給予新創公司實際的協助。透過限制大學持股比例與禁止大學擔任董事或參與董事投票活動之原則，則可兼顧大學避免利益衝突與公司專業經營的需求。 在大學智慧財產管理的部份，本研究認為加州大學系統的智慧財產管理方式，採用網路式的授權與技術移轉組織，將各校區共同的需求如政策、法務、資訊技術與通訊等活動統籌處理，而將需與發明人和企業密切交流的活動如授權與技術移轉的活動交由各校區的授權與技術移轉中心負責。透過此種統籌與分工管理的方式，能夠兼顧減少營運成本與增加授權效率的功能。 經由本研究節果，建議我國的大學可採用網路式的授權與技術移轉組織之概念，除各校之授權與技轉中心外，聯合設一統籌政策、法務、智慧財產資料庫之管理機構，並對大學持有公司股份、鼓勵創業、避免利益迴避等議題制定一致的政策，方能有效利用資源並發揮大學創新的價值。 / Biotech and new drug development industry are targeted toward the development of drugs for human, animal, or plant use. This also includes the high-risk industry in medical devices. Although the pharmaceutical industry shares common objectives, the biotech and new drug industry emphasizes on applications in biotechnology and its industrial structure is composed by non-profit organizations and biotech dedicated firms. While biotechnology forms the basis to the biotech and new drug industry, the improvement of biotechnology also changed the interaction between the pharmaceutical products and technologies as well as its industrial structure. Biotechnology and pharmaceutical industry have received considerable attention around the world, including Taiwan. Since U.S. has been the leading country in the development of biotechnology and pharmaceutical industry, we can surely learn from its success. In particular, universities in the U.S. have played a crucial role in providing innovation and promoting university-industry cooperation and resulted in significant contributions to the progress of global biotech and new drug industry. Thus, this study will investigate the development of the industry within the U.S. by dissecting the various university-industry cooperation models and the management of intellectual property rights. Results from this study will hopefully shed some light on bridging our university with industry for further practice operation. By examining the U.S. biotech and pharmaceutical industry, this study has concluded that breakthroughs in fundamental, the passage of Bayh-Dole Act, and the inclusion of biotechnology into patent law science in 1980s are responsible for the rise of biotechnology industry. In addition, active university-industry cooperation along with licensing, technology transfer, strategic alliance among enterprises and information flowing in the knowledge value chain added the value of the innovation provided by universities. In many cases, the university has not only provided innovation, but also a source for future leaders that would take on role of the founders or head of project management. The U.S. universities have made significant contributions to the development of biotechnology by establishing entrepreneurship programs, intellectual property rights management, and often providing substantial assistance in business start-up. One type of assistance is rendered through regulating policies on equity that allows start-up companies to provide equity in place of part of license fee. In order to avoid a “conflict of interest”, universities should be limited of their possession of industry equity, which can prevents them from taking part in the company as the board director or members. In terms of the management of intellectual property rights, the measures of management of the University of California system can help diminish operation cost and enhance licensing efficiency. University of California system resorts to Technology transfer in a distributed institutional network that feed the common needs from each campus such as patent policies, general counsel, and information technology and communications. A licensing and technology transfer center (OTT) on each campus will follow a system wide license and technology transfer process between the inventor and the enterprise. In conclusion, it is recommended that our university could adopt the concept of network licensing and technology transfer. Through an overall arrangement, a management institute can be established to regulate the planning of policies, provide general counseling, and build a database of intellectual property rights aside from the existing licensing and technology center of each university. In the best interest of the developing biotech and new drug industry, universities should initiate policies with regard to equity holding limitation, encouragement of start-up business, and the avoidance in the “conflict of interest” so the industry may effectively utilize university resources and demonstrate its innovative values.

由於地形多樣，氣候多變，生物種類繁耄，加上長年以來對於農業發展的投入，台灣農產品之美名，眾所周知。然而近年來由於工商業之發展，台灣農業逐漸沒落，為尋求新的發展市場，農企業紛紛前往大陸及東南亞等區域發展。尤其是大陸地區，由於其南部氣候與台灣相近，加之市場廣大，更是農企業投入之目標。然而由於對當地植物新品種保護之法規及風土民情不了解，許多農企業不僅無法在大陸地區取得先機，搶佔市場，反而造成既有優勢喪失，新品種被剽竊的後果。針對此現象，本研究試圖由植物特性、兩岸種苗產業發展歷史、植物新品種保護演變、國際植物新品種保護趨勢、兩岸植物新品種保護相關法規進行一系列之探討，同時訪談相關農企業，實際印證經營層面所面臨之問題，以歸結出農企業在台灣及大陸經營植物新品種時應留意之重點，以及政府可協助之項目，希望能對農企業之發展有所助益。在一系列的探討中，本研究發現台灣及大陸之植物新品種保護分別有以下之問題，在台灣方面：(一)個別品種之實質衍生品種界定方式未明，易使品種經營者無所適從；(二)品種權審查及田間試驗之執行皆非由專責機關實行，對於審查速度及審查經驗累積，及相關試驗準則訂定上，皆有不利之影響；(三)在品種權概念推廣上仍有待加強；(四) 台灣業餘育種者與企業經營者間缺乏溝通管道，無法將現有資源有效經營；(五)基因轉殖作物採片段式保護規範，不利於未來基因轉殖作物種植之管理。在大陸方面則是：(一)農民免責範圍廣、品種權保護範圍狹窄、及品種權保護年限短等問題影響育種者申請品種權意願；(二)法規定訂詳盡，但推廣不足，且執法不嚴，影響品種權效力；(三)大陸幅員廣大，通路及運輸問題易成為影響農企業發展之重要因素；(四)由於大陸品種權維權不易，經營模式及品種維護配套措施成為主宰成敗之關鍵。針對上述問題，本研究分別由政府及農企業角度出發，提出建議，以供未來植物新品種經營參考。 / The biological diversity resulted from varied climate and the long term investment in agricultural industry have made Taiwan's agricultural product well known for its good quality. However, recent progress of commerce has brought some changes to this situation. In order to find a new market and create more possibilities, agricultural enterprises tend to start their new business in mainland China and the southeastern Asia. Because of the similar climate in Taiwan and the southern China, and the large market, mainland China becomes a preferable choice. But with the lack of knowledge of plant variety protection act and sense of local customs and practices, many agricultural enterprises not only lose their advantages but also their new plant varieties. To solve this problem, we try to make a series of explorations of plant characteristics, seed industry development history of Taiwan and mainland China, the evolvement of new plant variety protection act, new trends of international new plant variety protection, and new plant variety protection related act in Taiwan and mainland China. And to find out if the real agricultural environment did reflect our explorations, we further visit two agricultural companies to acquire their experiences. Through these explorations, we hope we can find out the key points of agriculture management, and make some distributions to agricultural enterprises’ operating in Taiwan and mainland China. From our research, we find out some problems in Taiwan’s and mainland China’s new plant variety protection system and environment. Problems in Taiwan’s: 1. The method to classify essentially derived variety remains unknown, and it confused plant variety breeders. 2. We don’t have independent authority to execute the grant of new plant variety right and DUS test, and it has negative effects on examination speed, examination knowledge accumulation, and DUS test guideline development. 3. The education of new plant variety protection concepts still needs to be enhanced. 4. Lack of communication between nonprofessional breeders and agricultural enterprises causes waste of research resource. 5. The nonsystematic regulations of gene modified plants protection will bring some troubles to future management of gene modified plants. Problems in Mainland China’s : 1. The broad range of exceptions to the breeder’s right of farmers, the extremely restricted breeder’s right, and the shortness of plant variety protection years all affect breeders’ will to apply plant variety right. 2. Lack of plant variety protection concepts of farmers and the weak enforcement of the regulations decline the effect of plant variety right. 3. The broad land of mainland China makes the delivering channels and transportation become important factors to the development of agricultural business. 4. The hardness of enforcement of plant variety right makes business model and cooperation of other protection methods become the key factors of success. To solve the problems, we try to provide some suggestions to government and agricultural enterprises and hope these suggestions can benefit the management of plant variety in the future.

LED(Light Emitting Diode，發光二極體)的應用已由最早的數字顯示器和指示器發展出一些新的應用，與生活息息相關，四處可見，包括出口指示燈、裝飾燈、交通號誌、舞台燈、室外照明和投射燈等。LED提供的好處包括體積小、使用壽命長、低熱量輸出、節約能源和耐用性，它也擁有設計的靈活性，譬如由將小單體封裝成不同的形狀、顏色、大小及亮度可以達到顯色及調光的各種不同變化。但是LED技術發展限制使得它在整體光源輸出、演色性及可靠性仍不如規格宣稱可以達到的境界，因此在某些應用上還不普及，尤以取代傳統照明的應用市場目前較難達成。然而其餘LED在包括零售展示，彩色燈光，需要較暗光線的狹小空間照明，外部照明和應用一體化的光源的建築、娛樂與劇場照明等應用領域已經漸漸形成市場。由於台灣基於半導體產業的興盛，讓LED產業也隨之蓬勃發展起舞。 Philips公司進入LED照明產業後，積極地展開規劃佈署，主以併購的方式，於2005至2009年共併購了9間LED照明相關公司。從上游研發與製造LED晶片與元件公司Lumileds，到中游LED照明控制廠商Color Kinetics、TIR system、Bodine與Dynalite，以及下游LED燈具製造商PLI、Genlyte與Selecon，將LED照明產業鏈上的的關鍵公司納入旗下，對本身LED照明產品線進行垂直整合以及組織重整，Philips公司藉此以大規模的併購動作向全球宣告自身於LED照明產業的龍頭地位。 本研究針對LED照明產業作一系列的探討與分析，先從目前LED照明發展概況、主要廠商LED照明產品技術結構分析開始作初步探討，最後以Philips公司為個案探討該公司在LED照明的商業模式，如在LED照明產業的組織設計、投資、併購、合資、研發、授權與專利佈局…等。透過上述分析資料及結果，本研究歸納出Philips公司於LED照明產業的經營模式與發展策略，並對應到台灣企業目前的發展狀況。對台灣企業發展LED照明而言，當務之急除致力技術研發，累積自身專利之保護傘，以及對國外廠商的大規模授權動作亦必須要進行充分的研究與了解外，仍需借鏡Philips公司經營LED照明產業的方法與經驗，重新規劃自身的商業模式與競爭策略，避免重蹈過往台灣廠商在LED晶粒與封裝段遭遇的困境，逃脫不了向國外大廠取得授權或是被告的命運。 / The application of LED (Light Emitting Diode) evolved from digital display and indicators to more utility devices close to daily life, such as indicator lamps, decorative lamps, traffic lights, stage lights, outdoor lights, and projection lights. The limit of current technology restricts LED from so-claimed full performance concerning global illumination, color rendering, and reliability so that it is less available in certain applications, especially in the market of traditional lightings. However, LED becomes popular in retail display, color lighting, illumination of a small space, exterior lighting, illumination of integrated building, entertainment lighting and stage lighting. In addition, the prosperity of Taiwan semi-conductor industry encourages the development of LED industry in Taiwan. The LED companies have developed into a complete industry chain in Taiwan and will play an important role in the global LED industry. Philips aggressively merged 9 LED companies between 2005 and 2009. These companies ranges from upstream to downstream of the LED industry chain, including LED chips manufacturer Lumileds, LED controller companies Color Kinetics, TIR System, Bodine, Dynalite, and LED module and system manufacturer PLI, Genlyte, Selecon. The strategy of Philips is to complete its LED product line through vertical merger and reorganization of these important LED companies, proclaiming its leading position in global LED industry. This thesis begins with an introduction about the latest development of LED lighting and the technology analysis on LED products of the main companies. Further, the thesis will take Philips as the case study to elaborate its business model in LED lighting, such as organization, investment, merger and acquisitions, joint venture, R&D, licensing and patent strategy. Through the analysis on Philips’ business model and strategy in LED industry, the research will propose some suggestions for Taiwan LED companies. Taiwan LED companies should increase their own R&D energy, strengthen their intellectual property and keep up with the updated status of international licensing events. They should also take Philips as an example to examine their own business strategy in case that they may be trapped between high Royalties or lawsuits to international enterprises, a dilemma which Taiwan LED die and package companies encountered.

自19世紀以降，各國體認以國內法律為基礎的保護方式具有侷限性，因此開始嘗試以國際條約的方式對智慧財產權進行規範，產生了巴黎公約、伯恩公約、羅馬公約等國際協定，可定位為智慧財產權保護多邊貿易架構形成的第一階段，也是第一次各國國內立法朝國際保護靠攏的現象。1967年WIPO成立使多邊貿易架構顯得較為完備，然而在WIPO之運作架構下又因為不同國家的立場分歧未能進一步修正智慧財產權公約，多邊架構發展出現瓶頸，已開發國家未因此退出多邊貿易架構，反而選擇持續完善此多邊架構。TRIPS於1995年烏拉圭回合後生效，規定了嚴格且具體的執行規範，但是多邊架構未能於TRIPS後再取得重大成果，已開發國家和開發中國家在智慧財產權利益之立場分歧使得多邊架構之發展陷入僵局。已開發國家於TRIPS後時期選擇了另一種途徑，本文舉美國FTAs貿易政策為例，發現此時出現了暫時偏離多邊架構，改以雙邊架構為政策重心的分離，惟雙邊貿易政策經本文分析並無法產生美國的預期效果。 ACTA的發展可以定位出美國目前的政策走向，改採協商複邊貿易協定的方式，希望可以循FTAs政策的途徑，企圖讓ACTA此複邊架構的成果可以擴張到多邊架構中。本文認為2010年12月公布最終版本的ACTA能否順利生效仍屬未知數，即便順利生效，依其談判成果可以推定，已無法達到所有參與談判國的預期。不論已開發國家之後的政策走向為何，我們可以發現擁有智慧財產權利益國家的最終目標仍是提升國際間智慧財產權保護水準，過程中則變動地、持續地在多邊、複邊貿易架構中，選擇性執行能達成最終目標的政策，國際智慧財產權保護貿易架構中存在著各國政策反覆於多邊、複邊架構間來回擺盪的分合現象。 關鍵字：TRIPS、反仿冒貿易協定、智慧財產權保護、TRIPS-Plus / Countries found out that the protection of intellectual property based only on national law was insufficient. They chosen to base on international agreement from 19 century and concluded important treaties such as Paris Convention, Berne Convention and Rome Convention. This is the first phase in the process of which the intellectual property protection under the multilateral trade framework forming. WIPO was established at 1967 and completed the multilateral trade framework a little further. But countries had different positions thus could not obtain mutual recognition on specific issues. The developed countries did not walk away from the framework; nevertheless, they worked even harder to try to get some result. TRIPS came into force at 1995 after the Uruguay Round which is the most important multilateral agreement at the present day. The multilateral trade framework was stuck after TRIPS resulting from the gap between the developed and developing countries. The former began to work in other direction. We took the U.S. bilateral trade policy of FTAs as an example and found out there is a temporary departure from the multilateral trade framework at this phase. The U.S. policy of FTAs however didn’t achieve the goal expected. We could point out the next step of U.S. by observing the negotiation of Anti-Counterfeiting Trade Agreement (ACTA). U.S. took a different approach by negotiating the ACTA and hoped there will be a spillover effect from the plurilateral agreement to the multilateral framework. Negotiating parties announced the final draft of ACTA on December 3rd, 2010. After analyzing the final draft, we could make a conclusion that the result from the negotiation is not outstanding; moreover, it is not clear whether the agreement will come into force in time. No matter what kind of action will the developed countries take in the next, their final and utmost goal is always trying to protect the intellectual property and their related interest. Changing policy becomes the normal condition. This leads to the phenomenon that the intellectual property protection is continuously swaying from the multilateral side to the bilateral or plurilateral trade framework, and vice versa. Key Words: TRIPS, Anti-Counterfeiting Trade Agreement, Intellectual Property Protection, TRIPS-Plus

近年來，國內營業秘密相關侵害問題爭迭不休，使國內產業之營業秘密權人危機意識提高，因為營業秘密本是企業取得產業競爭力的關鍵要素，若遭到洩漏，影響範圍除自身公司外，甚至遍及整個產業鏈，都將遭受動盪，因此為使營業秘密能受到更有效的保護，期能嚇阻侵害營業秘密之行為，立法院於2013年1月11日修訂完成營業秘密法，並於同月30日公布之，增加刑事與民事責任，自始營業秘密之保障將更為周全，因此如能建立完善的智慧財產管理，加上營業秘密法賦予營業秘密權人之保障，將能提升產業競爭力。然要受到營業秘密法律之保護，需符合營業秘密法規範之三大要件，而其中要件之一「合理保密之措施」究為所指，綜覽學界與實務之見解，尚未有一致之看法，除相關「完善」之保密措施論述外，並無明確闡釋「合理」此一要件之見解，但對國內中小企業而言，建立完善之合理保密措施的成本高，非其所能負擔。 因而本文嘗試整理國內與美國學說之見解，並進一步蒐集我國法院營業秘密法判決，加以歸納統整，期從中找出「合理」保密措施之參考依據，以作為我國企業所能參考之依據。詳言之，係以國內司法判決之實證研究為主，並加以美國法制體系及相關實務判決作為比較法研究之基礎，嘗試能從中統整出「合理」之保密措施，讓企業得以在成本規劃與洩密風險承擔此二者間，尋找一平衡點，方能使國內各企業在能力所及範圍內，亦達保護公司營業秘密之目的，維持整體產業公平競爭之秩序。 / A trade secret is a form of intellectual property that gives the firm who owns it an advantage over its competitors as long as the firm manages to keep it. Recently, Trade secret infringements occur more than thought. For example, employees thieve the firm’s secret and intend to sell it to competitor., therefore the Legislative Yuan passed the amendments to the completion of the Trade Secrets Act On January 11, 2013, and was released on the 30th of the same month, the proposal has increased in criminal and civil liability, the Legislative Yuan expect the amendments have more comprehensive protection of trade secrets.A secret.under Trade secrect protection have to satisfy three requirements, and one of the requirement is “reasonable measures”, therefore this paper attempts to sort out the domestic and U.S. doctrine of insights and further to collect court judgment in Taiwan, try to be summarized integration "reasonable" security measures. Expect to figure out what is common definition of “reasonable measures”,as the basis for Taiwan’s enterprises can reference. In particular, empirical studies of domestic judicial decisions based, and the U.S. legal system and related practices judgment as the basis for the study of comparative law, to try from integration in a "reasonable" measures, to enable enterprises to cost planning bear both the risk of disclosure, to find a balance point, can the domestic enterprises in the abilities within up to protect the company's trade secrets, to maintain the overall industry fair competition order.

工業電腦產業為資訊電子產業中的利基產業，其產業特性為少量多樣、高毛利、客戶多而分散、競爭者眾多等特性。本研究以工業電腦世界第一大廠「研華股份有限公司」為主要研究對象，資料來源為個人在研華股份有限公司擔任產品開發(Product Manager)職務期間所親身處理相關事務與蒐集公司內部資料為主，並輔以其他工業電腦廠商之新聞、報紙、証交所資料等為輔，從「新產品開發」、「品牌經營」與「行銷通路」三個構面，來探討工業電腦廠商之「智慧資本」與「智慧財產」經營運作模式。 本研究在智慧資本方面的發現如下： 一、人力資本： 1、研華因為品牌效益高與相關人力資源與福利制度完整，招聘優質人才較為容易，且人才平均學歷高、國際化程度高、專業分工仔細。 2、不同事業群之間的跨部門人才互動機會不多，且企業內部缺乏輪調機制，難以培養對各產品事業部皆熟悉的高階主管。 3、目前由董事長兼任總經理的模式，親自來管理不同事業群，難以真正跨入高階主管專業經理人制度。 4、目前法務僅一人，且合併在稽核部門，並且無智財管理專業背景，難以將法務或智財管理提昇至企業策略層級。 (二)、結構資本： 1、研華的各項作業流程均高度電子化，舉凡財務、會計、出納、產品開發、生產、庫存管理、訂單處理、RMA、採購等等，均是透過電子化與網路的界面完成。 2、研華的電子商務系統服務的對象包含員工、業務、經銷商與終端客戶，並針對不同的使用者發展出不同的線上服務系統，產品開發主要的系統是NPI與PLM，客戶管理則是Siebel CRM，其他財務、採購、生產管理與Logistic則是透過SAP ERP系統，不同的系統之間，已完成資料共享與動態連結。 3、研華的主核心競爭優勢是其「全球行銷通路」與「電子商務系統」高度整合。只要一有新的產品上市，就能立刻透過公司的系統，讓全球的客戶知道、並透過網路下單與出貨。 4、研華目前的主要瓶頸是產品種類太多、生產線異動太頻繁、生產良率偏低，如何改善相關作業流程，簡化產品種類、彈性生產、提高良率，是一大考驗。 (三)、關係資本： 1、研發人員與供應商關係互動緊密，採購對供應商的議價權相對較弱。 2、研華公司透過WPC(World Partner Conference)、Global AE Training、Solution Day、Exhibition等活動，與分公司、經銷商及終端客戶(System Integrators)頻繁互動。 3、研華公司透過研華文教基金會，投入大專青年創業競賽與教育，並與國內多數大專院校建立良好的合作關係，建立人才召募網絡，並附帶社會公益的正面形象。 本研究在智慧財產管理方面的發現如下： (一)、專利與積體電路電路布局保護方面： 1、專利申請前建議召開Braining Storming會議，並請擁有專利專業背景的人員在旁協助會議的進行，以提昇專利品質並達成專利知識內部共享與流通之目的。 2、將現有的212個專利製作成研華專利技術手冊，並分送每位產品開發相關人員，以達專利知識能在內部流程與使用。 3、加強發明專利的申請與大陸的專利布局，並主動分析「威達電」已申請之發明專利，研擬對手提起專利訴訟之因應策略。 4、將專利的維護與原申請單位掛勾，以利專利權之成本分攤與節省，甚至是適時放棄。 5、請專業智財管理人員Review目前研華已簽屬之授權合約與權利金給付之合理性。 6、積體電路電路布局保護在工業電腦產業之作用有限，建議相關產業及人員，改以營業祕密的方式保護即可。 (二)、商標與品牌： 1、研華的商標申請活躍，包含公司名稱、產品與服務等。 2、研華的品牌行銷活動有專人負責，制度完善且分工仔細。 3、研華並未有商標授權之營利行為與未來規劃。 4、研華公司透過WPC(World Partner Conference)、Global AE Training、Solution Day、Exhibition等活動的舉辦，增加品牌知名度與價值。 5、在D&MS的業務模式下，商標與品牌的效益重要性偏低。 (三)、著作權： 1、建議強化禁止員工使用非法軟體之教育，並進一步要求員工簽屬免責合同：若發生員工自行使用非法軟體，公司已盡教育與宣導之義務，並得以免責。 2、建議MIS人員定期抽檢員工的電腦使用非法軟體情事，並記錄備查，以利爭議發生時的權責歸屬。 (四)、營業祕密保護與員工競業禁止： 1、建議制定員工保密合同，並要求員工就職時簽屬。現職員工則由高階主管帶頭示範，要求其他員工比照辦理。 2、建議在員工就職時與離職前做保密教育，並查詢員工離職前夕是否有違反規定私自帶走機密資料。 3、由各部門主管自行決定該部門各類文件機密等級，並強化公司內部文件機密等級標示。 4、建議考量要求高階主管簽屬競業禁止的可行性，並與公司紅利配股制度包裏實施。 (五)、其他智慧財產經營運用：建議設立專責智財管理單位或強化法務人才智財專業，並由具備理工與法務背景人才擔任，其主要掌管事項可以包含一般法務、專利申請及管理與分享、合約管理、商標申請、企業內部智財稽核與教育、授權合約審核、競爭對手侵權確認等等。

本研究擬檢視針對智慧財產移轉訂價稅制是否齊備，藉由外國稅法制度以及實務案例作為台灣修法借鏡，針對我國法制尚未臻完備之處進行探討，以作為未來修法之參考；並以納稅義務人角度，針對以智慧財產為標的之情形模擬租稅規劃安排。 首先，本研究以智慧財產為主軸，就我國目前現有移轉訂價制度先行探討，再納入美國以及中國稅制進行比較分析，以衡量我國目前稅法未完備之處。本研究結果發現，針對智慧財產移轉訂價稅制，我國尚缺乏成本分攤協議規範、智慧財產所有權人認定、可比較交易內容之資料庫等規範內容，得以美國為借鏡，作為我國未來制定相關規範之框架，盡速彌補相關智慧財產移轉訂價法制不足之處，以利徵納雙方適用。 再者，智慧財產移轉訂價為一相當實務且國際化之議題，借鏡於實際爭訟案件爭點，可作為未來我國修法規範之考量；由於台灣以研究發展見長，企業擁有許多高價值的智慧財產，未來該等轉讓或授權所牽涉的金額將更為龐大，屆時租稅規劃將為重要考量，故本文模擬數個例子，為該等企業先行作基礎租稅規劃。 最後，綜上所述，提出個人修法建議，希冀能為我國智慧財產移轉訂價稅制實務徵納以及修法方向作出一點貢獻。

在知識經濟時代中，企業擁有的無形資產佔企業資產的比重已逐漸凌駕於一般有形資產，並能為企業創造最大價值。而代表企業研發創新能力的專利權也漸漸於公司內部扮演舉足輕重的角色。本研究選定一家電子產業中以專利授權為主要業務之公司為研究對象，採用個案研究法輔以內部問卷分析以及因素分析，自辨認公司所重視之專利價值影響因素與項目為出發點，伴隨專利策略之連結，探討企業內部管理制度運作之情形，並提出專利報導之建議。經彙整與分析後，得出以下三個研究結論： 一、個案公司重視之專利價值影響因素包含成本、技術、市場、授權、商品實現潛力以及法律與風險六大構面，共計38個項目。 二、針對六大專利價值影響因素與38個項目，個案公司設有10項管理制度進行專利管理與價值之蓄積。 三、本研究結合日本特許廳所提出之專利評價表的內容架構以及問卷與實地訪談結果，設計了一套專利報導表。