在論文中我們以不可重複發生的事件為討論的對象，介紹離散時間存活模式的架構，並利用離散時間存活模式與連續時間存活模式、離散時間存活模式與多期二元反應變數模式的關係，找出在某些條件之下，模式之間相對應的情形。另外，針對資料的異質性或相關性的問題，我們在模式中加入隨機效應，以捕捉個人的特質，並彌補解釋變數的不足。同時，我們將說明如何運用最大邊際概似估計法估計模式中的參數。 / This thesis is mainly discussing non-repeatable events, describing the structure of Discrete-Time Survival model, and at the same time discovering the corresponding phenomenon among models under certain conditions by taking the knowledge from the relationship between Discrete-Time Survival model and Continuous-Time Survival model, as well as the relationship between Discrete-Time Survival model and Multiple-Period Dichotomous Response model. Moreover, random effects are added to the models in order to capture the individual characteristics and make up for the shortage of explanation variables for the assessment of heterogeneity and correlation. This thesis also explains how to estimate the parameters in the models by taking the approach of Maximum Marginal Likelihood Estimation.

電腦資訊產業在1997年左右，受到DELL以嶄新的商業模式與運籌模式的影響以及產業環境的變化之下，過去採取間接行銷通路以及預測式生產(Build to Forecaster, BTF)的各大電腦公司紛紛開始設法朝向直接行銷通路以及接單後生產╱組裝 (Build to Order, BTO╱Configuration to Order, CTO) 的製造模式。但近年來在實務界中發現，我國專為國際品牌電腦大廠代工生產電腦的電腦廠商，越來越多的生產線逐漸開始採用過去的預測式生產的製造模式，而非前些年不斷被倡導的BTO╱CTO。如此的情勢發展，似乎意味著整個產業環境出現了一些變化，使得過去電腦大廠紛紛相繼採用BTO╱CTO的局勢已然不再，取而代之的是傳統的BTF逐漸增加。 為探討近年來廠商在製造模式上的轉變因素，本研究採用個案研究法，以Compaq、DELL、HP與IBM四家國際品牌大廠作為研究對象，進行個案描述、分析與比較，並根據近年來產業環境的變化，從中推敲廠商改變製造模式的關鍵因素。 研究結果發現，零組件價格波動的劇烈程度對於廠商決定製造模式具有關鍵性的影響，當價格跌價的幅度越大，時間越短，廠商越有誘因採用BTO與CTO的製造模式。此外，本研究更進一步推論，當零組件每月價格波動小於CTO所額外增加的製造與運籌成本時，廠商會採用BTO或BTF方式生產。 / By the effects of DELL’s new business model, process model and the industrial change, the traditional copmuter like IBM, Compaq who use indirect marketing channel and BTF, had changed around 1997. They tried to implement the BTO / CTO, furthermore, the direct marketing channel. But in the recent years, we found that more and more production lines, owned by OEM/ODM companies in Taiwan, adopted BTF rather than the BTO or CTO. It implies that something has changed, so the used BTO/CTO is not as popular as before. In order to dicuss why the corporates change their manuacturing models, case study was used by this research. By collecting and analyzing the recent developments of Compaq, DELL, HP, IBM and the industrial change, the research tried to find out the key factors that influence the corporates’ decision in manufacturing model. The research found when the key components’ price falled dramastically, corporate prefer implemeting BTO/CTO. Moreover, the research conclude that when component’s price reduction is less than CTO’s added manufacturing and logistical cost, corporate will adopt BTO or BTF.

本研究主要是在探討有關於直營連鎖服務業店經理的核心職能模式之發展的方式與過程，並以個案公司來實際運作與應用。為達成研究目的，本研究首先綜覽國內外文獻來了解分析連鎖服務業的特性、店經理的職務內容及職能模式發展的方式。另外在個案公司的實證研究中主要以專家訪談、召開專家會議、行為事例訪談法並加上以AHP層級分析法為基礎的問卷調查為研究方法，以發展出符合公司需求的店經理核心職能項目與職能模式。 本研究經過文獻探討及個案公司的實際運用後，發覺要發展【直營連鎖服務業店經理】的核心職能時，可以運用Spencer & Spencer(1993)提出的簡短式的工作才能評鑑法的步驟加以修正後，來進行店經理核心職能模式的發展，透過專家會議可以得到專家所建議的核心職能項目與行為定義，並且為了使專家意見能獲得進一步的確認，可以在整合專家意見後再增加行為事例訪談法來加以確認及調整核心職能項目及行為定義。而在各核心職能項目的權重比例上的分配，可以使用AHP層級分析法為基礎來做問卷調查，而調查對象為曾在該職務表現優異的人員做廣泛的意見調查。此一方式的問卷調查不但可以再次確認核心職能的重要性，也可以獲得核心職能項目的權重合理分配比例。在驗證職能模式的有效性部分，可以從該職務中挑選出表現優異的人員為控制組，然後從其他人員挑選出對照組，請上級主管對這些人員，套用發展出來的職能模式加以評分，而獲得的分數則可以T檢定來加以確認職能模式的有效性。 所以針對上述研究發現，本研究提出的結論是，在發展【直營連鎖服務業店經理】的核心職能模式可運用的程序步驟有六，(1)召集專家會議 (2) 進行行為事例訪談（BEI）(3)整合核心職能項目(4) AHP職能問卷調查(5) 發展職能模式 (6) 驗證職能模式的有效性。

「擴散理論」的探討一直是行銷領域中很重要的一項課題，而「電子貨幣」是近幾年來新興的一項產業，本論文主要結合這兩項，以實務的電子貨幣，做理論上的印證。 實務上的電子貨幣，本論文選擇了國內目前存在的五個電子貨幣做探討，即金資電子錢、捷運悠遊卡、Mondex電子現金、百視達加值卡以及東元數碼通，並且加上香港甚為成功的「八達通卡」和行之有年的「VISA信用卡」，以其特性和現行運作狀況做一探討，而理論上的「擴散理論」則從四個構面進行分析與比較，分別是外部環境、擴散因子、擴散管道和擴散族群，最後研究發現提出了電子貨幣的特性、擴散特徵的比較、四構面的分析、保齡球道理論以及未來電子貨幣面臨的問題等，嘗試從多個角度看此電子貨幣產業。 / The diffusion model and theory always was an important topics at marketing field，and the Electric cash(E-cash) was a new industry and payment tool at Taiwan local market，this thesis combined the diffusion theory and practical E-cash to research their relationship and some topics. Objectives This thesis try to investigate the growth of e-cash，include the five kinds of currently e-cash at Taiwan，such as Mondex、MRT yo-yo card、FISC e-cash、Blockbuster value-add card, and NETS. Survey the diffusion of distinguish at customers，the model of each different products the same or not. The furthermore，this thesis still try to establish the common diffusion model of E-cash. The main of object of this thesis are: 1. The Characteristic of E-cash. 2. The advantage of e-cash compare to traditional cash. 3. The Influence of product reformation，diffusion channels and environment on the diffusion of divisive customers. 4. The Bowling theory and niche market. 5. The future problem of E-cash to be met.

『要如何將科技研發技術商品化』是國際間運用科技成果帶動經濟發展最重要的議題，本研究目的即在透過文獻探討及個案研究從對下列三議題的研究： 一、『研發技術商品化』的推動行之有年，然而，聯結『技術價值』與『經濟價值』間的環節為何？ 二、智慧資本管理如何有效協助『研發技術商品化』？ 三、透過個案研究實証，值得借鏡的做法為何？ 探討技術成果商品化的機制。 從文獻的探討，本研究獲得許多學者專家曾提出精闢的看法，並從這些看法中歸納出對『技術商品化組織內機制』的評論與建議，後續並透過對British Technology Group(BTG)的案例研究，驗證實施的可行性。 本研究重要結論如下： 一、利用科技成果帶動經濟發展，近年來成為先進國家重要經濟發展策，『研發技術商品化』仍然有很大的調整空間。 二、技術商品化是一連串複雜的加值過程，透過商品化模式可將技術價值與經濟價值聯結聯結。 三、智慧資本為企業帶來價值，同時為達成技術商品化模式提供競爭策略決策分析。 四、目前大學與研究機構在流程上缺乏以『商品化模式』聯結『技術價值』與『經濟價值』。從文獻回顧，大學與研究機構除擁有技術和專利外，已逐步開始建立社群網脈，從經營觀點來看，專業人力仍是最大的弱點。 關鍵辭：技術商品化、商品化模式、智慧資本管理 / In order to have a competitive economic growth, “how to turn the value from R&D technology to knowledge-based economy” becomes one of the most important issue of multi-nations. Hence, the purpose of this study is to explore the mechanism of how to commercialize the R&D technologies. There are three following topics will be studied by the methods of articles review and case study to explore the mechanism : 1.What is the gap from transferring the technology value to economic value? 2.How intellectual capital management help technology commercialization? 3.What we learned from the benchmark case after studied? Many profound articles of technology commercialization from those named scholars has been reviewed and summarized into this study as references. The British Technology Group (BTG) was choused as the benchmark of feasibility case, based on its pioneered and experienced performance. The conclusions of this study are: 1.There are still have many space available for increasing competitive economic value by building up the mechanism of commercialization of R&D technology. 2.”Technology commercialization” is a series of complex value-added process. “Business Model” plays the bridging role linking the “technology value” and “economic value” during the processing. 3.”Intellectual capital management system” provide strategic analysis for competitive business model decision on technology commercialization process. 4.Currently, business model still not play the bridging role between technology value and economic value for most University and R&D institute during the technology commercialization processing. However, from the articles review, some universities and R&D institutes are starting to build up the technology commercialization network will be good for the business promotion, and the most week point for those organization still lock on the shortage of experienced manpower. Key Word: Technology Commercialization, Business Model, Intellectual Capital Management

本文以La Porta 等人（1999）「最終控制權」的概念，來衡量控制股東之控制權與現金流量權的偏離情形，並以董監事持股質押比率來衡量董監事介入股市的程度，將之融入於Ohlson(1995)及Feltham and Ohlson(1995)動態線性資訊評價模式中，作為該評價模式之其他資訊項目，以探討除了超額盈餘、帳面價值等會計資訊外，公司治理因素在台灣是否具有評價攸關性。實證結果發現前後期超額盈餘相關且有持續性及預測相關性；超額盈餘及帳面價值等會計資訊能夠反應公司價值，是公司重要評價資訊；控制權與現金流量請求權偏離值與公司價值呈顯著負相關。亦即兩者偏離值越小，即控制權與現金流量請求權之偏離程度越大，公司價值越大，研究獲得與過去相關文獻研究中不同之異常現象；另外，在董監事介入股市方面，顯示董監事持股質押比率與股價兩者成負相關，但迴歸分析的結果並不顯著。整體來看，對台灣上市公司而言，本研究公司治理因素可為公司評價的重要增額資訊。 / Based on Ohlson (1995) and Feltham and Ohlson (1995) valuation models, this study examines the effects of corporate governance, in addition to abcdrmal earnings and book value, on firm value. The results indicate that the abcdrmal earnings have persistent and forecast relevance. Both abcdrmal earnings and equity book values are significantly relevant to firm value. Contrary to the literature, the corporate governance has negative effects on firm value.

全球主義的興起，使非營利組織在國際上的角色日益重要，也有越來越多的非營利組織走出邊境，往海外發展，對全球的經濟、政治、社會、文化各層面產生十足的影響。本研究接續之前對於非營利組織國際化動機與控制方式之研究，以海外進入模式為主，探討在非營利組織的國際化歷程中，選擇不同海外進入模式的影響因素及各因素之作用。 本研究經由營利組織海外進入模式的相關研究發展出研究架構，以交易成本理論與資源說理論為主軸，探討非營利組織海外進入模式的選擇。經由個案訪談法，針對四個不同類型的非營利組織進行深度訪談之後，獲致以下結論： 一、影響非營利組織選擇海外進入模式的因素 影響非營利組織選擇進入模式的主要因素可以歸納為組織特性因素、組織策略因素、地主國因素。組織特性因素包括組織使命、知識專屬性、人員技術的專業性、服務的複雜度、國際化的經驗與組織規模；組織策略因素包括總部可投入在國際性活動的資源與國際化策略；地主國因素包括當地環境因素與當地需求強度。這些因素透過交易成本與資源配置，進而影響非營利組織進入模式的選擇。 二、海外進入模式的影響因數如何影響進入模式的選擇 海外進入模式選擇的因素可以分為資產專屬性、地主國環境風險、行為風險、地主國需求、總部可投入的資源、國際化經驗與國際化目的七項。資產專屬性越高、地主國需求強度越強時組織會傾向選擇涉入程度較高的進入模式；地主國環境風險越高、行為風險越高時，組織會傾向選擇涉入程度較低之進入模式。當總部資源越多、國際化經驗越豐富時，組織會發展出較多型態的進入模式。組織在以使命達成為國際化目的的據點，會傾向採取涉入程度較高的進入模式。 三、非營利組織與營利組織在海外進入模式選擇上的異同 營利組織的進入模式通常會從涉入程度較低的模式往涉入程度較高的模式發展。然而，非營利組織在一地區發展一段時間之後，當該據點已建立起制度並能取得資源以服務當地時，非營利組織對當地的資源投入與控制程度就會降低，以將資源配置到更有需要的地方，其發展會往涉入程度較低之模式演變。

台灣3D電腦動畫廠商目前以承接國外大廠動畫製作訂單為主要業務。但隨著3D動畫軟硬體設備成本的降低，人力成本低廉之開發中國家3D動畫廠商開始崛起，威脅到台灣3D動畫廠商的代工地位。解決此困境的策略有二：一是朝向內容原創價值活動方向發展，另一則是加強本身的代工競爭能力。 受限於市場及經驗不足等因素，台灣廠商欲發展原創能力還有很長遠的路要走，因此本研究著重於如何加強代工競爭能力。台灣許多產業都發展出優秀的代工模式廠商，而3D動畫產業則尚處於幼稚期，廠商接單後多半獨力完成所有製作工作。因此本研究以在代工模式上表現優異之台積電及廣達電腦為比較對象，並以國內最大3D動畫廠商西基動畫為個案研究對象，分析探討適合3D動畫廠商之「代工廠商供應模式」。 本研究先歸納整理四個「垂直整合或委外生產決策」考慮因素構面，亦即成本構面、產品構面、技術構面以及供應商(產業)構面，利用此四個因素構面分析台積電、廣達之現有供應體系模式，然後比較西基與台積電、廣達在這四個構面上不同的條件及特色，最後分析出適合西基之代工廠商供應體系模式。 / Receiving outsourcing project orders from foreign major companies is the primary business of the 3D Animation firms in Taiwan currently. However, since the cost of the infrastructure for animation production has reduced, it is easier for developing countries to enter this industry, where labor cost is lower. Accordingly, Taiwan’s position in the value chain of the animation industry is threatened. Two solutions have been proposed in order to solve this problem. First, animation firms in Taiwan should extend to the high value-added content developing activities. Second, Taiwanese animation firms should improve their capability and retain their competence. This research focuses on how to improve the capability of animation firms in Taiwan, since it is still immature for them to transform into content developers, owing to the lack of experience and limitation of market size. Animation industry in Taiwan is in its infancy: most of the animation firms finish project orders independently. On the contrary, many industries in Taiwan, such as the computer industry, have developed excellent OEM/ODM models. Therefore, this research adopts case study method, taking CGCG Interactive as target, and compares it with the models of TSMC and Quanta Computer to figure out a suitable OEM supplier’s model in 3D animation industry. This research first concludes that there are four dimensions concerning the decision making process on selecting vertical integration or outsourcing strategies. These dimensions are cost, product, technology, and supplier (industry). Then these dimensions are used to analyze the supply model of TSMC and Quanta Computer so as to propose an appropriate supply model CGCG Interactive.

After the law makers in Taiwan passed the bills of “Act of Financial Holding Company” in 2000, the banking industry has been facing tremendous challenges, threats and opportunities caused by internal and external micro economical changes. By applying Michael Porter’s “Five Forces Analysis”, every participant including commercial banks, investment banks, and securities, insurance companies and financial institutions, and stakeholders including regulators, foreign financial institutions, scholars as well as system service providers, has realized that this industry has been changed; the state of the situation will only evolve faster and reinforced tighter in the future. The internal market changes are influenced by the rapid mergers and acquisitions. 14 Financial Holding Companies (FHC) have established since early 2001 in Taiwan. The evidence of saturation can be seen from the number of existing FHCs, when it is compared with the market size in both Japan and the United States and their number of FHCs, the density is too high to create the scale of economy. FHC does understand that the essential target is to compete in global financial business. If every FHC’s mission and definition to the “globe competence” is to be the leading financial services company in world only for Chinese society, unfortunately, China, the most risky but last potential emerging market, denied it due to political issues, it is not possible to build a globe competence capabilities like Taiwan’s IT manufacturing does. The base market is too small to sustain these 14 competitors, there is no significant segmentation in market, product and services difference, consequently, only competes in price. The external threats are from top Fortune 100 companies, which include numerous of the largest financial companies in the world; such as Citigroup, HSBC, ABN AMRO Bank, Credit Suisse First Bank (CSFB). These influential banks can take WTO and financial market deregulations into their advantages in order to penetrate into any countries they are interested including Taiwan. If under no regulatory issues and obstacles, these companies may buy out targeted local banks easily. Subsequently, they can deploy their new products more quickly through the acquired local channels. They can deploy their existing advanced systems in the bases of the bank’s Assets Book which is in compliance with Basel II. To adequately utilize a minimal amount of capital and allocate properly the risk-weighted economical capital, the banking book addresses new applications in core banking system and the trading book requires sophistic STP systems. This will have a tremendous impact over local bankers, who are eager to start on business reforming and reengineering, and can work in alliance with world-class consulting and technology management firms, such as Accenture and McKinsey. However, there is a trend that consulting firms usually deliver almost identical solutions to all of their clients, because in order to provide clients with a quick solution, firms tend to use the existing business models as the solution. Therefore, reengineering organization structure is based on Citibank or other large financial institutions, and their new plans for investment in technology and assets are also being copied by these banks. As for building a new core competence in the future, FHCs have made similar strategies. However, one has to ask that does this new core competence have differentiated their services? The answer is no. In the lower margin of the competitive market, banks and FHCs are struggling to develop a new fee-based business which has to be in alignment of goals, and give incentives with adequate business workflow. However, there will be no fruitful yields to the bank, if the top executives’ decision is to acquire a system which has been used in the world-class banks or recruiting an executive officer who may have the expertise and experience working with foreign banks. The purpose of this paper is trying to analyze an existing solution provider, which will be called “A” company. “A” company has been faced with rapid changes and uncertainties brought by FHCs. A new set of strategies, business objectives and business models have to be developed simultaneously. It is very hard since “A” company’s current core competence has become its core rigidity. “A” company realizes that it needs to prove that it is capable of delivering their tomorrow needs sooner in today. How to develop a new core competence within an existing organization? Although this new core competence aligns with the new organization, new technology, new business flow and new customers, “A” company proceeds to take on the Bills Online Clearing and Settlement Systems (BOSS) to build its next generation business model. According to pervious references and documents, if any initiatives were to project as innovations in the company, it could not be successful unless separating this project from the core business. It seems the uncertain result to be merely expected its return. There are lots of problems in front of the project, a loosely couple project-based matrix organization, unfamiliar technology and an often change specifications and so on, that are all new to “A” company.. “A” company’s challenge is that they knew it is not an incremental, but a radical, business innovation; nevertheless they had no other alternatives. This story describes the mission and vision they have, and how the BOSS project may affect the implementation of their strategies in each phase. Also, to show how the implementation which includes monitoring and check points align with their strategic objectives through the BOSS project. The final section is to apply the Economy Value-added (EVA) to survey this proceeded project and to see what tangible and intangible values this project brought to the company.

近年來，大陸地區經濟成長飛快，成為全世界矚目的焦點，而台商在這廣大的市場中，由台灣進軍大陸的服務業更是改變了大陸民眾的生活習慣，無論是永和豆漿、台式咖啡館、泡沫紅茶店等，都深深地影響了大陸民眾的生活作息，然而，台灣小吃雖聞名於世界，但仍未出現國際級的連鎖餐飲，反觀肯德基、麥當勞等外國速食業者卻能營造出另一種飲食的文化，使其產品能迅速推廣至世界各地。因此，本研究希望能針對台商連鎖餐飲業進軍大陸的經營模式作分析，藉由研究目前已在大陸佔有一席之地的公司，來探討是否在進軍大陸市場時，有更佳的經營模式。 由於過去台灣連鎖加盟餐飲業進軍大陸的研究相當缺乏，因此，本研究為探索性研究，採取個案研究法，訪問「圓緣園」、「葡田」、「歐玲芙斯」、「上海萬研」等四家公司，希望能藉由異質性高的連鎖餐飲業者，找出更多可行的經營模式。 本研究提出下列命題(1)台商餐飲業可利用裝潢、音樂、招牌、員工服飾、餐具等有形物塑造在顧客心中高級之形象。(2)大陸消費者在請客與送禮時，願意支付較高的費用，塑造在他人心中較佳之形象。(3)台商連鎖餐飲店可運用民族主義做為行銷策略之一，但同時也需考慮來源國形象問題。(4)台商連鎖餐飲業非全為一種創新的國際化模式，未曾在台灣有經驗之餐飲業者反而較能掌握商機。(5)「關係」為台商連鎖餐飲業一項必備的競爭優勢。(6)台商餐飲業可利用「創新策略」、「提高品質策略」取得競爭優勢，較難從「低成本策略」取得競爭優勢。(7)台商連鎖餐飲業價值鏈體系有高度內部化的現象，以維持其品質及效率。(8)台商連鎖餐飲業會運用核心能力，發展相關多角化。(9)台商連鎖餐飲業較適合使用「偏向投資參與型」之人力資源策略。 並提出以下建議：大陸地區應視各地區發展有不同之行銷規劃、異業結合為台商連鎖餐飲業發展的重要方向之一、以掌握多數股權的合資方式最能兼顧快速擴點與成本考量。