近年來由於網際網路的興起，加上寬頻網路的日漸普及，使得很多人會進入這以網際網路架構為核心的市場，像我們所熟悉的Skype和Smartphone都是因為網際網路興起所誕生的產物，兩者也都在市場上有爆發性的發展與成長，另外手機開始漸漸整合各種的資訊產品，不論是相機、MP3、錄音筆、電動玩具、甚至於電腦都開始慢慢的被取代，隨著新的通訊技術迅速的誕生，消費者勢必選擇傳輸數度更快、更省電的產品，因此雙網手機會是未來手機發展的趨勢，而本論文也就是基於此項原因，進而對雙網手機未來可能發展的方向做相關的研究。 本論文內容主要是瞭解整個無線通訊產業的生態，包括手機製造產業五力分析，手機未來設計可能的發展方向，行動通訊營運商、手機製造商、行動內容業者三者之間微妙的互動關係與如何共同開拓行動通訊產業市場，進而提出對於價值創新理論的理論性意涵與建立雙網手機市場的實務性意涵，以期對於我國手機製造業有所貢獻，讓國內手機製造業可以立足於全球之頂端。

「雙星產業」其中的一星--生技產業為我國經濟發展很重要的一環，但在投注了大量資源的今日，卻未見明顯成功企業標的。以台灣經營環境而言，企業多半規模不大，在研發起步較晚、創新能力不足的狀態之下，若要與大型廠商競爭是不智的，中小企業發展生技是否有較適宜的發展方向？即使如此，台灣仍有成功商品化且獲益的生技公司出現。因此，本研究藉由個案深入研究，探討台灣生技產業可能的關鍵成功因素，並分析個案公司成功之創新點，進而提出對廠商在發展上的建議。 個案公司--邰港科技由原本經營傳統水族產業而透過生物技術轉型成功，其創新商品螢光魚，正代表著生技產品從技術研發到商品化而後成功進入市場的典範，其成功因素不外乎掌握了現代人的寂寞商機，在研發創新上邰港投入大量研發經費(占營業額6%)，透過與學界合作技術移轉的方式讓研發及技術取得更有效率；在技術方面也掌握到了不孕性處理的先驅以及量產的技術；資源方面由於邰港在水族產業的深耕，能作為其創新價值的後盾。 本研究透過對邰港科技的深入研究後，對於欲轉型或跨入生技業者提出建議如下： 一、 找出與公司既有核心能力相關的發展方向。 二、 積極運用產學合作培植有發展潛力的技術。 三、 發展自有品牌、透過結盟方式加強行銷通道的建構。 四、 採取以小養大、以短養長的模式轉型或發展生技產業較適宜。

新版個人資料保護法，經歷各種必要相關程序後，將於2012年下半年起施行。由於新法將不分行業全體適用，且不再僅限於經電腦處理之個人資料也納入保護範圍，此外更要求企業必須舉證說明無過失或無故意違反法律。於此企業應該提早進行自我檢驗，建立管理制度並導入相關措施以作因應，否則新法上路後對企業蒐集、處理與利用個資將有更嚴格之要求。 本研究希望利用訪談的方式，瞭解藉由個人資料進行分析並進而擬定行銷策略之個案公司，對於新舊個資法之因應策略的可能方案，並蒐集對該業者公司發放的問卷，將所有資訊統合整理，調查各業者對於新個資法之認知及實施時之因應措施，讓本研究得以充分的描繪出個案公司的可行策略。 因此，從量化與質化問卷的調查資料得到的研究結果，大致可分為三點，面對新個資法的實施，應由業者的個資外洩風險評估做起、管理風險及賦予人員權限和提高資訊安全維護處理。綜合研究結果，茲分別對政府及企業提出幾項建議，以供未來政府及企業之參考依據。

本研究使用TFIDF文字探勘技術分析樣本公司年度財務報告裡面的重要非量化資訊，與三項量化財務比率比較，欲探討公司年報在不同市場裡文字敘述與財務表現之一致性。研究結果顯示，根據從2003年至2010年上市半導體公司之年度報告，美國公司的年報較會對財務表現做出誇大的文字敘述，本研究亦發現在文字敘述上，市場較不成熟的中國公司所發布之年報較偏向低估他們的財務表現。 / This study presented a way to extract useful information out of unstructured qualitative textual data with the use of the TFIDF text mining technique, which was used to help us explore for consistencies between financial performance in the form of quantitative financial ratios and qualitative narrative disclosures in the annual report between countries with different levels of market development. The results show that, based on listed semiconductor companies' annual reports between 2003 to 2010, companies in the United States have a high tendency to exaggerate and overstate about their performance in the MD&A, while less developed markets such as China turned out to have the lowest tendency to exaggerate and was more likely to understate about its performance in their Director's Report.

本研究聚焦「房屋比價平台」對於房仲產業的各項衝擊，及傳統的房仲產業面對這波來勢洶洶的創新潮流將如何因應？研究者比較著重其影響及對應的策略，以及對於未來趨勢研究者的一些推測。 房仲產業是一個十分本土而傳統的產業，研究者花了25年的時間對於體系內的從業人員不管是系統、流程、服務觀念、作業模式做了許多改變的努力，不過改變是漫長而緩慢的，各種破壞式創新的商業模式不斷出現，許多產業或多或少都感受到這波變革的衝擊，進而必須做出一些因應改變。 ‭ ‬本研究個案部分便是以目前市場剛推出的一家房屋比價平台當研究的案例，結合大數據、互聯網及平台的相關技術與觀念，串起線上線下的虛實整合（O2O），試圖來挑戰這個本土而傳統的房仲產業，由解決有買賣需求的消費者及第一線的從業人員的痛點入手，提供一個更便利、更友善、更有效的媒合工具與平台，讓房屋交易市場能夠更透明而不被操控，也能早日讓房屋市場回歸市場機制。 研究者以SWOT、SAS策略分析、策略地圖等策略分析工具來進行個案的研究，並列出目前房仲產業中各角色會受到的衝擊與預期因應對策，並提出未來房仲產業的發展建議，以及將來研究的趨勢與方向供大家參考，相信這絕對是一個值得關注的議題，對有志研究的研究者提供先行的參考。

有鑒於全球半導體產業已趨成熟，全球半導體通路商之間的競爭也越來越白熱化，越來越多家半導體通路商藉由企業併購，進行所代理產品線的互補、技術整合與併購後的企業資源整合，進而產生併購綜效(Synergy)，以達半導體通路商的經濟規模，才足以持續保有競爭力。 本研究藉由大聯大控股公司的併購策略，持續保持競爭力，以及併購後所產生綜效作為研究對象，針對未來半導體通路商產業的全球佈局之策略參考，在面對全球景氣循環不佳環境下，半導體通路商毛利率越來越低情況下，如何思考通路商的營運策略、通路商的價值與市場定位，尋求全球戰略佈局，發揮企業的核心價值與核心競爭力。在其併購前之充分準備、規劃與決定併購方式，併購後如何持續做好經營管理，組織設計與調整組織..等做完整分析，從中找出『半導體通路商之核心能力、併購戰略與整合佈局』等交互關係。 研究說明併購前應有的考慮事項如：環境評估、競爭策略方向、白地策略、價值鏈加值、併購後之系統整合、資源整合、組織的設計創新、經營管理制度創新..等因素，供相關企業於併購前後可採取之策略參考，圓滿達成併購績效目標，並達到預期併購綜效，符合股東期望。 本案例研究結果歸納出下列重點： 1.併購前首重交易前之準備階段(即評估併購目標公司和制定整併計畫)。 2.挑選併購對象時，相關併購所創造的價值比無相關併購要來得高。 3.周詳的整合計畫與管理機制，是實現併購綜效的主要關鍵。 4.留住關鍵人才是確保企業併購成功的重要基石。 5.併購後，如何消彌兩家企業間文化差異，是合併後經營成敗的關鍵因素。 6.併購後保留雙方的優良企業文化，再循序漸進轉化成新的企業願景、文化。 7.藉由不斷的溝通協調，建立共識，設定目標，資源整合等，才可以提升綜效。 8.設計新組織架構、新的營運與管理模式，讓併購綜效延續，持續保有競爭力。 9.階段性組織調整與經營策略調整，並配合上游供應商策略，是半導體通路商重要成功關鍵因素。 10.依併購對象規模條件決定，小公司由子集團併購，大公司由控股公司併購。 / In view of the mature global semiconductor industry, more and more intense competition between the global semiconductor distributor, a growing number of semiconductor distributors through mergers and acquisitions, product line agent complementary, technology integration, mergers and acquisitions, enterprise resource integration, and thus produce a net synergistic effect (synergy), to achieve the economies of scale of the semiconductor distributor, enough to sustain their competitiveness. By WPG Holdings company's acquisition strategy, the study continued to remain competitive and generate synergies after the acquisition as an object of study for future semiconductor distributors industry's and global distribution strategy reference, the poor in the face of the global business cycle environment, getting lower and lower gross profit margin in the semiconductor distributors, how to think about the operating strategy of the distributor, distributor’s value and market positioning, seeking global strategic layout, play to the company's core values and core competitiveness. Fully prepared in the pre-merger planning and decision mergers and acquisitions, post-merger continued good business management, organizational design and adjust the organization. Do a complete analysis, to find out the core competencies of the semiconductor distributors, M & A strategy and integration layout and other interactive relationship. Study shows that pre-merger due considerations such as: environmental assessment, direction of competitive strategy, Seizing the white space strategy, value chain, value-added, M & A system integration, integration of resources, organization design innovation, management system innovation. And other factors, for related enterprises can be taken before and after the M & A strategy reference, the successful completion of the merger and acquisition performance objectives, and achieve the expected synergistic gains, in line with the expectations of shareholders. This case study results are summarized to the following priorities: 1. Preparation phase before the first heavy trading in the pre-merger (ie, assessment of the M & A target company and the development of the whole and plans). 2. Selection of acquisition targets, the value of mergers and acquisitions are creating related to mergers and acquisitions to come. 3. Comprehensive integration planning and management mechanism, which is the key to achieve synergistic gains. 4. Retain key personnel to ensure that the cornerstone of success of mergers and acquisitions. 5. After the merger, and how to eliminate a key factor in business success of the cultural differences between the two companies merged. 6. After the merger, to retain both excellent corporate culture, and then step-by-step into the new corporate vision, culture. 7. By continuous communication and coordination, consensus-building, goal setting, resource integration, can enhance the synergy. 8. The design of the new organizational structure, the new operation and management mode, make a merger synergy continuation, continued to stay competitive. 9. Phased organizational restructuring and business strategy adjustment, and in line with the strategy of vendor suppliers are the semiconductor distributor important critical success factors. 10. Conditions in accordance with the scale of acquisition targets decided, a small company by the sub-group mergers and acquisitions, and large companies by the holding company mergers and acquisitions.

This thesis report presents the process which has been followed to develop an incorporation of wine restaurant project in Chinese market, and it will start the projection in Taiwan first. The goal of the thesis is to provide investors with clear information and concept of the development of this innovated business model in China in the respect of the wine culture. Bacchus is the god of the grape harvest, winemaking and wine, and also the god of ritual madness and ecstasy in Greek mythology. In western society, wine culture already existed for thousands of years and has become a daily common consumption. However, it is still in an infant era in Asian market, especially the Chinese market. Focused on wine culture and developing a new wine consumption experience, BWC Inc. will be the first restaurant to offer wine set in different themes, and meanwhile offer the matched food (tapas) set. Our value curve will be close to yet different from the existing premium western restaurant. It will also offer the function of lounge bar, which is friendly for the mass consumers. Through the business model, wine culture can be widely spread instead of being just an expensive entertainment for premium customers.

德式簡約輕食吧在台灣營運企劃書

政府為照護青年及弱勢族群的居住權利，興辦社會住宅為首要政策，然當前政府財政困境及資源不足情形，得運用民間資源以「公私協力夥伴(public-private partnerships，下稱PPP)」模式共同興辦社會住宅。惟現行促進民間參與公共建設法有政府不出資金及民間財務自償率適用門檻等特性，民間企業對於低自償性且具高益性之公共建設案件投資意願低；若開放附屬事業增加投資誘因，則產生政府未達公共建設目的、犧牲弱勢權益及公益性不足等爭議及輿論。 為提高民間企業投資誘因及推動社會住宅政策，本研究以我國BOT(Build-Operate-Transfer，建設-營運-移轉)模式導入國外民間融資提案(Private Finance Initiative，PFI)制度之營運績效付款概念為基礎，透過個案研究財務模擬，在促參法BOT制度下，進行現有民間自主營運及導入營運績效付款機制等兩模式進行財務效益分析，並以此作為深度訪談題綱資料，進行產、官、學三類型受訪者之個別訪談。 最後，經彙總深度訪談意見及各章節分析後，本研究得到下列幾點「運用營運績效付款興辦社會住宅」之重要結論與後續建議，以資作為未來政府機關以民間參與模式推動社會住宅或其他低自償高公益性類型之公共建設案件參考： 1.政府擔負租金率和租金調整風險，可降低民間企業營運風險，增加政府機關政策調整彈性和監督管理權力，具有達到興辦社會住宅政策目的及風險控制效益。 2.政府於營運期依營運績效給付固定價金予民間企業，除可提升公共建設服務品質，於民間企業可收取穩定租金現金流量佳，具投資誘因。 3.提供評估社會住宅之重大參數建議，包含：特許年期設定於20年~25年區間、合理利潤率設定於稅後報酬率8%~10%區間、付款機制於營運期間依服務可用度及績效評估分年付款，及土地租金得以公告地價1%或約定固定費率計收等，降低雙方案件執行風險及保障利潤。 4.促使案件順利執行之應配套事項，包含：政府機關確保長期預算編列及確保給付性、融資機構願專案融資可行性及合理制定成果規範、評核項目及扣款機制。 / To ensure the housing for young people and vulnerable social groups, implementing social housing is a top priority. Given the government’s financial difficulties and lack of resources, “public-private partnerships” (PPP) could be used to provide social housing. However, the Act for Promotion of Private Participation in Infrastructure Projects (the Act) stipulates that the government provides no funding nor an applicable threshold of self-liquidation ratio (SLR) for private enterprises. Private enterprises do not have such a great interest in investing in infrastructure projects with a low SLR or benefits. If affiliated business have a greater incentive to invest, it will result in a dispute or argument over the government’s disregard for infrastructure projects, the rights and interests of vulnerable groups, and public welfare. To increase private enterprises’ incentive to invest and promote the social housing policies, the study has introduced the concept of operating performance payment in the foreign PFI (Private-Finance-Initiative) system based on the BOT (Build-Operate-Transfer) model under the Act and has analyzed the financial benefits of private enterprises and the operating performance payment through a case study. The analysis was applied to develop in-depth individual interview questions with respondents from the businessman, the government, and specialist. According to feedback gathered from in-depth interviews and the summary of each chapter, the study drew the following conclusions and recommendations for the implementation of social housing through operating performance payment. The conclusion and recommendations could be used as future references in the implementation of social housing through PPP or infrastructure projects with a low SLR and high benefits： 1.The government shall bear the risks of adjustments to rental rates and rent to reduce the operational risk of private enterprises and increase the flexibility and power of supervision and management of its policies with the aim of implementing social housing and controlling risks. 2.During operation, the government pays a fixed amount to private enterprises based on their operating performance, which can improve the quality of service of infrastructure projects and provide a more stable rent for private enterprises thus further increasing their incentive to invest. 3.Major parameters of social housing are proposed, including a concession period of 20~25 years, a reasonable profit margin set at 8%~10% of after-tax as a rate of return, the annual payment of which shall made according to the availability of services and performance evaluation during operations, and land rent charged based on 1% of the published land price or an agreed fixed rate. These parameters can help reduce the risks of implementation and guarantee profits. 4.Mechanisms that support the implementation of social housing are proposed, including the government’s guarantee of budgets and payments, the feasibility of project financing and the establishment of proper standards for evaluating the results, determining the evaluation citeria, and deduction mechanisms.

科技的發展日新月異，數位影音壓縮、網際網路與行動通訊等的技術突破,讓在有線電視、電信網路與行動通訊系統上所能提供相同的服務變的簡單，跨業競爭因此越來越明顯，而數位匯流代表了這個整合的趨勢，然而科技時代進步如此快速，但政府的法令卻遲遲無法跟上時代的潮流演進，因此造成了有線電視產業的封閉與發展停滯不前，甚至造成與電信產業競爭的不公平。 因此本研究的研究目的是探討數位匯流法立法後對有線電視產業的衝擊與因應策略為何?以及新的商業獲利模式為何? 研究方法則是參考Afuah A (2004)經營模式理論為研究架構，先從營運環境的方向來看產業的主要變化因子分別為何，這些因子將如何影響公司，公司又該如何修正自己的定位並調整價值活動、策略資源及成本變化的評估，如此一來才能在這產業快速的變化中維持或創造更高的公司利潤績效。 本研究主張，數位匯流法立法後若在2017年實施分組付費，將會影響有線電視業者的每月營收，同時當頻道上架平台更自由及同業新進業者進入競爭後，有線電視的收視戶將開始出現外流的問題，然而新的立法雖然會產生破壞但也能創造出新的商機，有些新的商機需要雙向網路的機上盒才能達到，因此有線電視業者應全面佈建雙向機上盒同時大幅改善其基礎網路的品質與頻寬，將自己定位為匯流平台並多投入更多的創新應用以拓展新的財源。 / The rapid development of technology breakthrough, like digital video compression, Internet and mobile communications that makes CATV, telecom network and mobile communications operators to provide the same service becomes simple and easy also causing more and more cross-industry competition is obvious. However, it represents the digital convergence intergartion is the trend in the near future. The age of technology advances so quickly, but the government decree has as yet unable to keep up with the trend of the evolution of the times resulting in the CATV industry its the development of stagnation or even resulting an unfair competition with telecommunications industry. Therefore, purpose of this study is to investigate the impact on the cable industry after digital convergence Legislation. 1. What are the CATV operator’s coping strategies? 2. And what their profitable new business model will be? Research method is a reference Afuah A (2004) theory of the business model for the study of architecture, starting with the direction of the major changes in the operating environment in terms of the respective industry factors, these factors will affect how the company, how should revise their position and adjust value activities, resources and strategies to assess changes in cost, this way in order to maintain or create higher profits in the performance of rapid change in this industry. The study argued that the digital convergence Legislation if it is established in 2017 and implement packet charge that will affect the monthly revenue of CATV operators, meanwhile when the channel contents can cross to different platform more freedom and new operators enter the competition. Cable TV subscribers will begin outflow, however, although the new legislation will cause damage but can also create new business opportunities, new business opportunities require to deploy two-way network set-top box to achieve, so the cable companies should be fully provisioned two-way set-top boxes and enchance their infrastructure quality and bandwidth, then positioning itself as a plateform of digital convergence. put more and more innovative applications to expand new sources of income.