本研究旨在探討台北關稅局人員核心能力與人力資源發展之研究，運用問卷調查及深入訪談方式兩種方式，研究發現如下： 一、量化問卷方面 透過問卷調查的方式針對台北關稅局人員進行問卷調查，共發出500份問卷，回收419份，扣除廢卷及填答不完整者17份，有效問卷為402份。並運用次數分配、t 檢定、單因子變異數分析、Pearson相關分析及迴歸分析等方法進行統計分析。 1.不同官等、服務年資在核心能力、基層、中階、高階上達顯著差異。不同年齡在核心能力在中階、高階上達顯著差異。不同教育程度在核心能力、基層、中階、高階上達顯著差異。 2. 不同官等在人力資源發展、教育與發展上達顯著差異。不同服務年資在人力資源發展上達顯著差異。不同年齡在人力資源發展及訓練上達顯著差異、不同教育程度在教育與發展上達顯著差異。 3. 人力資源發展各面向與核心能力各面向間有關聯性。 4. 教育與發展與基層、中階、高階之間有顯著的預測力。 二、深入訪談方面： 1. 關員最需具備核心能力以「業務知能」、「溝通協調能力」、「法規知能」居前三位，可見這三種能力對關員而是最需要具備的核心能力。 2. 關員對訓練方式強化的看法：對於安排訓練課程及時間言，關員有 著多元化的認知端視訓練者針對工作業務性質的不同及受訓者的需 求作靈活運用。 3.關務人員在人力資源發展對教育進修看法：多數受訪者對於教育進修持正面的看法。 4. 關務人員在人力資源發展中個人生涯發展之看法：大多數受訪者認為透過工作輪調來歷練關員，幫助關員生涯發展。 5.新進人員培訓課程的加強及建議：對於新進人員培訓方面，應加強何種訓練課程以提昇核心能力，主張加強「專業知能」居多數。 最後根據研究發現，分別就機關政策面、機關人力資源發展、海關核心能力強化上三方面提出建議，提供其他機關參考。 / This thesis examines the Core Competency and Human Resources Development of Taipei Customs Officers by using questionnaires and interviews. The research findings are summarized as follows: Ⅰ.Quantitative Questionnaires Results Out of 500 questionnaires handed out, 419 were returned, of which 17 were invalid or partially answered, resulting in a total of 402 effective surveys. We used frequency distribution, t tests, one-way ANOVA, Pearson correlation analysis, and regressive analysis to conduct statistical analysis. 1.Customs Officers of different job levels and seniorities displayed significant differences in Core Competency at basic level, middle level and high level. The factor of age also demonstrated significant differences in Core Competency at middle level and high level. The education levels also displayed significant differences in Core Competency at basic level, middle level and high level. 2.Customs Officers of different job levels displayed significant differences in Human Resources Development and Education aspects. Different seniorities show significant differences in Human Resources Development. Different age groups demonstrate significant differences in Human Resources Development and Training. Different education levels reveal significant differences in Education and Development. 3.All aspects of Human Resources Development have direct correlation with the aspects of Core Competency. 4.There is a significant predictability between education & development and career levels (basic, middle, and high). II. Interviews 1.Through the interviews, we concluded that the top three qualities of Core competency are business competency, communication competency, and regulation competency. These are apparently the most valuable elements of Core competency in a custom officer. 2.On intensive training: regarding the training schedule and content areas, most officers have understandings and flexibilities of diversification according to the needs of the trainees and their areas of expertise. 3.On Human Resources Development and Education: Most custom officers hold positive attitude towards continuing education of officers as means of human resource development. 4.On career development: most officers agree that regular job rotations are beneficial to the career development of custom officers. 5.On new officer orientation enhancement and recommendation: regarding the training of new officers, the majorities agree that the most important training is to improve business expertise Core competency. Based on the above findings, the author concluded by making recommendations for Taipei Customs based on administrative policies, human resources development, and the improvement of Core competency and thus provides references for other government agencies.

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從全球地緣政治大格局來看，中國代表的陸權力量在崛起的過程中，與美、日所代表的海權勢力對抗中，朝鮮半島，尤其是北韓的地緣政治地位及其對中國地緣戰略考量，自古以來即位居一極為重要的地位。 在全球化影響下，每個國家與其他國家互動更為頻密，如何在地緣政治上發揮影響力、爭取國家利益，就成了國家安全及生存發展重要項目。如何在強國地緣政治框架上尋求突破，建立一套完善的中長期發展策略，制衡強權控制或是發揮優勢參與權力分享，都是一項困難且不易達成的目標，也是關乎國家安全的嚴峻問題。 東北亞地區各國之間的合縱連横、明爭暗鬥，幾乎是二千多年前戰國時期群雄爭霸的翻版。作為東北亞一員的臺灣，應認知到東北亞相關情勢的發展將對我國家安全造成影響外，對我國家安全影響甚鉅的美國新世紀亞太戰略中對中國是否從「圍堵」、「圍和」朝「交往」 (engagement)及「平衡」 (balancing)轉變，值予密切關注。 美國與北韓2007年1月16日至18日期間，於柏林舉行雙邊會談，嗣後六方會談各造於2月間達成「213文件」，使北韓核武問題的解決初露出曙光。為確保區域穩定與和平，六方會談與會各國雖表同意與支持，但因各有戰略盤算，又使得東北亞安全機制建立之路充滿荊棘。六方會談機制恰好提供中美二國在東北亞地區競爭與合作的一個最佳舞台，中美二國在其間所扮演的角色、目標及策略深值吾人探究。

我國政府在1983年公佈實施『證券投資信託事業管理規則』，並於1983年開放核准投信公司之申設。英華投信是財政部於第二階段核准設立的十一家投信公司之一，其創立於1992年，發展至今有十年的歷史。截至目前，其管理的資產總額超過1,100億元，基金管理資產在同業中的排名為第四名。 　　本研究係以個案研究的方式進行並以吳思華博士所著之『策略九說』之架構，探討該公司在營運範疇、核心資源與事業網路之策略構面變化及各策略構面間作為之配合，另在價值/效率、能耐/結構與實力/體系競技場之策略演進過程。 　　英華投信公司設立至今十年，其間影響該公司重大的發展方向共有二次轉折點，分別為1996年及2000年，為便於本個案之分析，本研究將以二次策略轉折前後期階段的發展做為研究的依據。 　　綜合本研究之結果，研究發現及研究建議如下： 　　一、研究發現 　　1. 在法令許可的投資範圍內，以創新的概念發行類股型基金並提供完整的國內基金產品線，擴大該公司的營運範疇。 　　2. 以盡力做好客戶的投資報酬率，積極降低客戶的交易風險和投資風險之經營理念為出發點，形成與累積該公司之核心資源。 　　3. 以母公司集團關係及拓展銀行代銷通路，強化該公司之事業網路。 　　4. 以蓄積的核心資源實力發展多元化基金產品線之營運範疇並建構事業網路。 　　5. 以發行基金商品及增設北中南營業據點擴大營運範疇，提供基金受益人價值並以累積之核心資源提昇客戶服務效率，在價值與效率上二者相輔相乘以產生更佳的能耐並進而強化該公司管理基金資產排名之結構地位。 　　6. 管理資產規模及客戶受益人數增加之實力的強化來自於金融銷售體系的建立，而該公司企業體系的建構完整，來自於不斷擴展的資產規模之堅強實力。 　　二、研究建議 　　1. 運用母公司資源以發展完整的海外基金產品線。 　　2. 基金績效提昇應具連續性效果較能維持長期競爭優勢。 　　3. 提昇股票型基金的銷售能力並與債券型基金共同成長，以強化管理資產規模結構。 / This research paper is based on a case study, which is in compliance with Dr. Wu Se Hwa's theory in his book called “The Nine Theories with the Strategy” to discuss the C Securities Investment Trust Company's (Company C) change in business scope, core resources and relationship network strategies, and the coordination between them; finally, the progression of the dynamic competence frontier. 　　The Taiwan Government officially announced the “Rules Governing Securities Investment Trust Enterprises” in 1983, and it opened up the setup of the Securities Investment Trust Company in Taiwan. The Company C was founded 10 years ago with over 11 billion total assets under its management, is now considered at the 4th place among all the SITEs. 　　The 10 years operating experiences of the Company C has undergone 2 major turning points in 1996 and 2000, respectively. For the convenience of conducting this case study, this research paper will base one the developments of this 2 turning points as the studying period. 　　The findings are as following: 　　1. The full domestic mutual fund product lines and innovation of launching specific equity funds are the key to enlarge the business scope. 　　2. The company is also devoted to increase customers' investment return, aggressively eliminating the investment and trading risk from the investment portfolio. Eventually, these practices become the core resources of the company. 　　3. With its parent company's resources and the expansion of channel sales, Company C aggressively strengthens its business relationship network. 　　4. Based on the strength of its accumulating core resources, Company C has developed full mutual fund product lines and built its business relationship network. 　　5. Company C also tried to launching new funds and establish northern, central, and southern branches in order to provide beneficiaries with more values of it's products. Also, the accumulated core resources could provide the beneficiaries with more efficient services. With these two qualities complementing each other, Company C could strengthen its capacity and improve its fund's ranking ultimately. 　　6. The increasement of asset under management and beneficiaries depends on the entire sales system. Also, the completeness of a network relationship is to continuously increase the total assets. 　　Suggestions: 　　1. Using the resource from Parents Company in order to bring out diversification onshore overseas mutual fund products. 　　2. The continuous improvement of fund performance of a mutual fund company will last longer and would also enhance long-term core competence. 　　3. Improvement on the equity funds selling ability and increasing both equity and bond funds sales are the causes to the ideal assets management.

隨著企業發展的全球化與多元性，利用派遣方式的彈性人力運用，已漸漸成為企業倚賴的人力資源運用的一部分。非典型之人力雇用已由補充性的人力資源策略，變成為企業發展所仰賴的不可或缺的人力資源政策。一般派遣，多是將非核心職務外包給派遣公司，企業可將更多心力放在重點營運目標上。所以派遣公司將派遣員工透過三方以勞動關係、工作關係、合約關係送到要派企業(用人單位)工作。派遣業務看似簡單，表面上只是派遣公司將員工提供給企業，企業負責監督指揮員工執行業務工作，而派遣公司則是負責派遣員工的發薪等行政業務。正因為被認知的派遣業是進入門檻低的行業，一般企業對派遣公司多採用低價格成本預算。 這幾年來因為社會人口結構的改變、勞工意識抬頭，勞資爭議迭起，加上法律一直對派遣規範不清以致派遣糾紛不斷，導致社會大眾對派遣多所誤解，不認同派遣甚至反對派遣!也因此派遣業者面臨多所挑戰。所以派遣業者不能只是用傳統的方式經營而應該思索如何鞏固本身的核心能力，進一步創造及滿足客戶的需求以增加獲利、另一方面則是要繼續維持其審慎的經營成本管控。對於派遣員工不僅要合理保障他們的權益更要幫助其發展未來的生涯規劃及創造美好的生活。 本研究先了解歐美高度成熟的派遣市場的現況與發展並且和台灣的發展狀況做比較分析，並進一步就政治法令、經濟、社會、市場及內部經營成本結構面探討派遣業的產業特性。因此勞動派遣產業要發展競爭優勢，公司策略重點應以發展及利用核心能力以解決派遣業本身所面對的生存競爭以及一直以來的低價預算的挑戰。如此一來企業不僅可以維護及擴展目前的企業領域，更可以延伸至新的相關企業核心領域，因此找出派遣業核心競爭能力模式才能立於長遠不敗之地。 本研究的個案分析，以全球最大之人力資源服務公司 – Adecco 為樣本，透過個案的深度訪談及內部資料，引導出個案公司的核心價值、經營策略及經營哲學，探討個案公司如何以自有的核心能力創造出的競爭優勢，以面對高度複雜的經營環境的挑戰來開創未來的展望!

在全球邁入服務經濟時代的發展趨勢下，服務創新成為產業新興的熱門課題。過去以製造業為主體的台灣企業，也意識到產值和毛利不斷被壓縮，以及製造業和服務業的界線日趨模糊的現象。為了獲取長久的競爭優勢，不少製造業者已體認到，過去在成本、技術與品質上的領先已無法提高產業附加價值，因此必須向價值鏈兩端延伸，利用創新服務來為產品增加附加價值，而這也成為現今製造業的致勝關鍵。 過去文獻對於服務創新的議題已有不少研究，主要是在探討企業發展創新服務的過程與策略考量，或是研究服務創新的發展模式，抑或是服務創新專案。此外， 關於製造業推動服務化方面，只有少數在探討產業轉型及經營策略與模式，但更少有探討製造業服務化發展內涵之個案研究。因此本研究利用深入訪談的個案研究法，針對推動服務化發展的製造業廠商，探討其服務創新概念如何產生與服務創新的內涵，並輔以核心能耐的觀點，來探討製造業服務化專案的推動與組織核心能耐建構之關係，以提供未來有意推動服務化發展的台灣製造業廠商作為參考。 本研究的結論如下： 1.製造業廠商在和客戶接觸的過程中，會根據本身對內外部環境背景知識的了解，「主動」創造客戶的需求，提供差異化的加值服務，並建立與客戶間的夥伴關係。 2.製造業廠商推動服務化時，在服務範疇上會考慮往供應鏈上下游延伸，以及發揮本身的優勢功能；在作法上則會以提供客戶「一次購足」與「完整解決方案」的服務為主。 3.製造業廠商在推動服務化的發展方案時，會進行跨部門的組織運作，並且透過教育訓練和跨域合作的方式，培養員工新的專業知識與技能。 4.製造業廠商推動服務化時，若本身的事業知識越豐富，則越能洞悉產業的發展趨勢，此外，若是其擁有更完整的市場知識，則有助於提出創新的服務概念。 5.製造業廠商推動服務化時，不管是創造新的實體系統，或就原有的實體系統進行整合與建構，都會強調資通訊科技的輔助效果。而企業對於技術知識的掌握度越高，則越有助於服務創新的發展。 6.製造業廠商推動服務化時，會以「創新」作為組織新的價值觀與企業文化。 關鍵字：製造業服務化、服務創新、核心能耐 / In the trend of global development of service economy, service innovation has become an emerging hot topic of industries. Taiwanese companies, the main part of which are manufacturing industries in the past, also realize the phenomenon that the income and gross margin are deceasing, and the difference between manufacturing and service industries has become blurred. In order to gain long-term competitive advantages, some manufacturing firms has noticed that being in the lead of cost, skill and quality during the past is unable to enhance the value-added of industries. Therefore, they think it is a must to extend their activities to both ends of the value chain, and then to gain value-added on products by using service. However, this has become the key to success for present-day manufacturing industry. In the past, most researches related to service innovation mainly focus on the process and strategic level of innovative service development, the developing model of service innovation, or projects on service innovation. Besides, regarding the servitization of manufacturing firms, only a small number of studies focus on investigating the transformation of industry and operational strategy and models, but there are fewer case studies on servicizing development of manufacturing industry. Therefore, this study focuses on the intension of service innovation of servicizing manufacturing firms by means of thorough interview and case study. Besides, this study is auxiliary by the perspective of core competence to explore the relationship between servitization of manufacturing firms and the construction of organizational core competence, and aims to provide a reference for Taiwanese manufacturing firms which purpose to develop servitization in the future. The preliminary research findings include: 1.Manufacturing firms will “positively” create customers’ need during contact with customers in terms of their background knowledge of internal and external environments, provide differential value-added service, and develop partnership with customers. 2.Manufacturing firms will consider extending their service to the up- and down-stream of supply chain, or bring their superior function into service development when driving the development of servitization. And the way they do is to provide their customers with service of “One-stop Shopping” and “Total Solution” via front- and back-end systems and service providers. 3.Manufacturing firms will proceed on trans-departmental organizational operation when driving the development of servitization. And they train their employees to have professional knowledge and skills through educational training and interdisciplinary collaboration to drive the service innovation. 4.The more industrial knowledge the manufacturing firms have, the more insights into the industrial trend they have. Besides, it will be help to bring up ideas about innovative service if companies know well about their markets. 5.When manufacturing firms drive the servitization, no matter what to create a new physical system or integrate the original physical systems to a new one, the auxiliary effect of ICT is emphasized. And the more technical knowledge they have, the more chances of innovative service development they will find. 6.“Innovation” is regarded as a new value and enterprise culture when manufacturing firms drive the development of servitization. Keywords: Servitization of Manufacturing, Service Innovation, Core Competence

企業之所以能在充滿競爭的環境中持續獲利，有賴核心能耐的持續累積與發揮價值。對於處在相同產業的企業體，核心能耐往往有相當類似的組合，但是競爭企業之間在各核心能耐的水準差異，則決定了競爭力的強弱。 本研究以核心能耐分析流程為基礎，從分析的結果推論企業轉型的方向，為企業提供一套嚴謹而具備理論依據的轉型策略制定方法。 為了評估公司核心能耐的分佈情形，並對未來發展方向提供一個宏觀的指引，本研究藉由問卷調查的方式找尋量化的數據，利用數量分析將主觀的問卷資訊萃取出客觀的結論與發現。問卷調查的對象分成企業內部與企業外部，對內針對企業主管級員工進行問卷調查，對外則在顧客問卷難以獲得的環境前題下，採用顧客滿意度調查問卷取代核心能耐問卷。 問卷的分析嘗試藉由年資差異分析、經歷差異分析觀察企業組織行為的特性。藉由核心能耐重要性-能力水準矩陣的策略意涵指引企業發展的方向，並為個案公司規劃出「能力提升計畫」與「新創事業部計畫」。 本論文最大的貢獻即在於提供了一套核心能耐的分析流程以及從核心能耐發展出來的策略指標，從問卷設計、基本分析到差異分析、重要性-能力水準矩陣分析。並以個案公司為例實際操作此一流程，提供企業在轉型的訴求下對自身核心能耐的衡量以及策略規劃。

2007年，力霸集團掏空案轟動社會，其中，舞弊者掏空友聯產險將近48億元，其所採用之手法即利用房地產評價困難之特性。近二年來，台灣部分地區房地產價格飆漲，情況嚴重。聯想二事，有心人趁此時機再利用房地產進行舞弊可能性不低，不禁令人憂慮。好在查核人員可能可以防堵該舞弊之發生，而其學識背景可能不同。 本研究彙總相關之個案，試圖探討該種舞弊手段，並企圖瞭解對此種手段之了解程度，包括不同學識背景之查核人員了解程度是否不同。本研究以學生代替查核人員，所探討之二種不同學識背景為會計與地政；本研究透過問卷測量會計科系出身之查核人員對房地產評價與以房地產為工具之舞弊了解程度，是否與地政背景之查核人員存在差異。 本研究透過個案研析，找出14項舞弊風險因子，並將其分為四類。在實證結果部分則發現，會計背景之查核人員在以房地產為工具之舞弊風險因子的了解程度上，不如地政背景之查核人員。不過，只有當情境高度涉及地政相關專業時，二種背景之查核人員所評估之該種舞弊風險差異才顯著，一般情境下，二者評估之能力沒有明顯差異。因此，本研究建議會計背景之查核人員應該多了解以房地產為工具之舞弊個案。另外，出於會計背景之查核人員在以房地產為工具之舞弊風險因子的了解程度上，仍有部分較佳；故本研究亦建議實務上如遇處理涉及房地產之案件或查核時，應同時指派地政背景與會計背景之查核人員。 / The case of Rebar Group in 2007 was a serious case in Taiwan. As one part of the case, the fraud in Union Insurance Co. was committed by using real estate as tools, because real estate is difficult in evaluation. In recent two years, there has been a situation that the real estate’s price goes very high in some areas of Taiwan. If we associate these two things, there may be a chance for someone to commit the fraud by using real estate as tools. Fortunately, auditors could prevent the occurrence of this kind of fraud; auditors might have different major. This research summarized all the cases related, discussed about the tricks of this kind of fraud, and tried to know whether the levels of the auditors in different major fields on these tricks are different or not. Trough the poll(which is aimed at students of accounting and land economics departments), the research measured auditors’ level of comprehending the fraud by using real estate as tools, and tried to find out whether the levels are different or not between auditors majoring in accounting and in land economics. Trough the cases, this research found 14 fraud risk factors, and classified them into 4 categories. On the other hand, the empirical results show auditors majoring in accounting are not as good as auditors majoring in land economics on comprehending this kind of fraud’s risk factors. Nevertheless, about the ability to evaluate the risk of this kind of fraud, there is no significant difference between auditors major in accounting and in land economics but in the situation highly involved the specialty of land economics. Thus, this research suggests auditors majoring in accounting should get more comprehending on the fraud cases committed by using real estate as tools. Additionally, due to auditors majoring in accounting perform better than whom majoring in land economics on some part of comprehending this kind of fraud’s risk factors, this research also suggests the one who dealing with the cases related to real estate should appoint auditors majoring in land economics and in accounting at the same time.

本研究旨在探討新聞記者所具備的核心能力，受限於傳統新聞學研究大多以記者具備的「知識」作研究主題，為能更全觀去瞭解記者完成工作任務所需具備的核心能力，本研究由能力理論（competence theory）出發，藉著文獻整理及分析，初步建構出研究記者核心能力的四大面向：「資訊處理」、「科技使用」、「集體協力」及「個人情意」。 研究結果顯示，新聞記者在資訊處理能力上，主要可展現於「發現和界定問題」、「搜尋相關知識及資料」、「分析及整理資訊」及「呈現資訊」，其中擁有專業知識及策略知識是關鍵。在科技使用能力上，記者必須透過外在工具來延伸自身能力，需要發現並發揮科技工具可能的機緣，並讓身心靈習性保持彈性。在集體協作的能力上，記者必須與消息來源有良好的互動，由「建立關係、取得信任」、「談判協商能力」及「衝突處理」來展現能力。在個人情意上，最重要的是工作的動機及價值觀，因此新聞記者必須瞭解且認同作為記者的意義，才有可能為公眾利益去衝撞權威。此外也必須具備高度的「抗壓性」，才能勝任記者一職。 最後，本研究也根據研究結果提出記者核心能力之九大行為指標，作為日後相關調查研究參考。 / This study aims to explore the core competence of a journalist. Previous research mainly focused on the knowledge a journalist should possess, little is known about the core competence. To extend our understandings on this issue, this study constructed the four major analytic frames which were based on the constructs of competence theories. The four main frames are: 1) information processing ability; 2) the ability of using technology; 3) social interaction and 4) personal affection. The results of the study indicated that: 1) a journalist’s information processing ability was exhibited from the ability to identify questions, gather, analyze, and present information. 2) A journalist should be able to utilize external tools/sources to help them complete tasks more efficiently. That is, to figure out available tools and sources,, and to keep themselves flexible. 3) A journalist needs to maintain a harmonious relationship with news sources by gaining trust, using negotiation strategies and dealing with conflicts. It is noteworthy that, the most important competence a journalist needs to possess is the motivation. They must have positive perception on their role and envisage it is their responsibility to fight against the authority for the public interest. In addition, it is also essential for a journalist to handle great pressure from. At last, this study also provides the nine behavioral indicators which derived from the results. These could be the reference for future research.

法律與文學要探討的不只是作品中所呈現的法律，更多的會是經由文學評論揭示的法律，包括作品的架構與隱然的法律呈現。作者將這些元素以文學技巧架構在作品之中，文學評論的解析就像鑰匙一樣，解開這些緊閉的鎖。 　　至於我們要怎麼看待文學中的法律？我認為，「法律」並不侷限於有法律外觀的規範，並且在談論法律的同時，作者在談論的不見然是「法律」；但背後延伸出更深層的東西，必然與法律有某些相同的特徵 。這兩者實則殊途同歸，因為談的都是社會中潛藏的法律態樣，只是以不同的形式在文學中展現而已。而此，就是我以為法律與文學應有的面貌。 　　在卡夫卡的作品之中，我們探尋他的法律觀，以及基於這種法律觀於世界的關連──包括他的人生際遇、社會處境、家庭關係與愛情關係，皆在卡夫卡的作品中以法律的方式呈現。