要創造顧客價值，首先需瞭解顧客。顧客是企業最重要的資產，企業應掌握該資產之性質與經濟意涵。本研究自此觀點出發，對個案公司之顧客資產提出四大問題：1.可能長期/短期往來客戶分辨及探討可能長期往來客戶是否一定是好客戶2.各區隔客戶的主要消費型態3.各區隔顧客與企業之獲利關係4.各區隔顧客之理財型態。本研究藉由此四大問題，串連時間、獲利與經濟行為構面進行分析與探討。本研究之資料取自某銀行信用卡部門二年期之月顧客資料。 　　本研究之發現說明如下： 　　1.以獲利與時間兩構面為區隔，發現長期往來之客戶不一定是好客戶。可能短期往來客戶亦有極佳之獲利潛能，但可能因為企業未能滿足需求或客戶有交換使用各家信用卡之行為、預算分配情況的影響，致使此類客戶未能成為忠實客戶，管理當局應深入調查這些顧客的行為，以利策略之擬定。 　　2.各區隔間有鮮明之行為特質。各區隔之所注重的消費層次不同，關心的議題可能不同，因此企業在行銷上注重的層面理應不同。 　　3.大多數之客群對獲利有顯著貢獻，顯示出大多數客戶是具有潛在利潤的客戶。 　　4.「一般交易需求者」為個案銀行之主要客戶，屬於極少拖欠帳款，或者是有支出預算之消費者，銀行只能自手續費獲利，因此，日常營運成本可能是關心重點，企業應力求成為此類顧客的主要銀行。 / Customer valuation is becoming a critical element in strategy development. It is built on the notation that the customer is the primary asset of the firm. The firm has a protfolio of customer assets that should be analyzed economically to determine their value to the firm. The four issues in this study relate to (1) identifying possible long-lived or short-lived customers and if those possible long-lived customers are necessarily profitable customers or not; (2) investigating consuming behavior of each segment; (3) understanding the profit relationship between the firm and customers; (4) establising financing behavior of each segment. This study is based on a monthly data from a large retail bank for two years. 　　Bellows are the illustation of the empirical findings in this study： 　　 1. Duration and customer profitability are two good dimensions of segmentation. Long-lived customers are not necessarily profitable customers. Short-lived customers have great potential in profitability, too. The firm may not fulfill their needs. Those customers may be butterflies, i.e., they like to use different banks’credit cards. On the other hand, some customers may have budget for their spending. The firm must investigate this phenomenon deeply, so as to plan their marketing strategy. 　　 2. Each segment concerns about different issues because they have distintive consuming behavior. So, the firm must have different marketing strategies for each segment. 　　 3. There is positive association between customers and the firm's profitability in most of the segments. This reveals that most customers are profitable. 　　 4. Tansistors are the domain customer type of the firm. They usually pay bills in time. Maybe, they have spending budget. The firm receives transation fees only. Under this condition, operation excellence is the key point. The firm must pay great efforts to become the domain bank of their customers.

台灣汽車市場從1990年起便邁入成熟期，年銷售量約40~55萬台，每公里道路的汽車數155.9台，遠高於美、日等國。由於國內經濟成長趨緩、地狹人稠，未來市場擴充性有限，12家汽車製造廠間的競爭激烈可期。而2002年起台灣加入WTO後，國產車業者受到關稅降低、進口地區限制取消等措施的影響，生存空間飽受威脅，但台灣汽車業者的因應之道卻相當有限，因為產品原始設計控制在國外技術合作對象手中，自己可以設計改型的空間及能力有限，在生產和配送上的效率也幾乎發揮到極致，最後的競爭優勢應該在行銷及服務方面。所以近幾年來，部分汽車業者便積極導入顧客關係管理，希望將過去以產品為主的思維模式轉為以顧客服務為主的思維模式，和顧客建立長期且親密的關係，以提高顧客滿意度。 　　本研究針對Mitsubishi、Toyota、Nissan等台灣前三大汽車品牌，瞭解同一品牌之製造商與經銷商如何一起推動顧客關係管理，各汽車品牌業者在推動顧客關係管理之異同點，以及造成此異同點之原因等。根據國內外相關文獻的論述，本研究認為企業所重視的顧客生命週期階段、整個服務傳送系統內所有成員的權力關係，以及組織特有的資源條件，均可能影響該企業或整個服務傳送系統之顧客關係管理的規劃內容，因此透過對國內三大汽車品牌業者的觀察與訪談，歸納出下列發現： 　　一、台灣汽車業者已處於企業穩定發展階段或是產品成熟期的市場，使得顧客關係管理偏重在維繫及強化既有的顧客關係，一般是在核心產品之外，提供可以促進交易便利的顧客服務及降低顧客成本的產品組合。 　　二、由於顧客資料記錄不完整且維護不易，難以透過統計分析找出隱藏在龐大顧客資料背後的知識，使得台灣汽車業者較少投入在維持有價值的顧客或是重新找回曾離開過的顧客，也就是說較少導入行銷方面的顧客關係管理功能。 　　三、顧客關係管理的投資報酬率並非短期立現，但為了儘速看到成果，以強化主事者的推動決心，台灣汽車業者多半從與顧客互動程度較高、較容易看到改善成效的銷售及顧客服務方面的顧客關係管理項目著手。 　　四、汽車業者擁有較長的利益持續期間及服務傳送持續期間，使得單純的價格誘因，或是財務結合差異化服務的社交方式都不易具有維繫長期顧客關係的效果，因此台灣汽車業者會傾向運用財務、社交與結構結合的方式，也就是將資訊技術與整個服務傳送過程結合起來，建立使用習慣而提高顧客忠誠度。 　　五、台灣汽車業者在推動顧客關係管理時，往往涉及整個體系的組織、作業流程、資訊系統的變革，因此由該體系內權力基礎較豐厚的製造商或代理商負責整體規劃與導入，不過該體系製造商或代理商所擁有的相對權力優勢，則會影響整體顧客關係管理計畫的順利導入與否。 　　六、各汽車業者賴以成功的策略重點（e.g.生產或行銷）、財務能力、流程整合等資源條件，也會影響顧客關係管理的整體規劃方向及計畫的順利導入與否。 / Taiwan's auto industry has come to maturity from 1990. Limited by the lower economic growth rate and the heavier vehicle density, 12 automakers are in fierce competition with others for market share. In addition, Taiwan's auto industry is confronted with competition force by global autos since Taiwan being the membership of WTO in Jan, 2002. Considering the limited capability in design and the limited improvement in production and distribution, Taiwan's automakers realize that marketing and servicing are the keys to survive and success in the long run. Nowadays, some of the Taiwan's automakers and dealers are engaged in adopting CRM system to improve the customer satisfaction. 　　This research is empirical analysis of the Top3 auto brands in Taiwan. It aims at the study of how automakers and dealers under the same brand cooperating with others in adopting CRM, and what and why the differences the three auto brands having in adopting CRM. After reviewing some literatures, this research divides factors affecting the CRM adopting into customer life cycle stages which firms emphasize, the interfirm power in channel relationships, and firms' specific resources. 　　The findings in this empirical analysis are as follows： 　　1.Facing the stable and maturity stage for the auto industry, Taiwan's automakers and dealers focus on the sustenance and enforcement of customer relationships in adopting CRM system. They prefer to deliver the product mix with convenient customer services or lower searching cost not included in the core product. 　　2.Because of some unavoidable faults in customer records, automakers and dealers can't easily find specific information from data warehouse. It makes Taiwan's automakers and dealers less focus on the maintenance of valuable customers or winning back customers who have defected or are planning to. Maybe we can say that Taiwan's automakers and dealers less focus on the marketing in adopting CRM system. 　　3.It takes long time to show the benefit of adopting CRM system, so Taiwan's automakers and dealers prefer to setup sales and services supporting functions in adopting CRM system that heavily interact with customers and can easily show the improvement on customer relationships. 　　4.Auto industry offers the products and services with long duration of benefits and long duration of service delivery, automakers and dealers would like to bundle the functions of finance, society and structure. They link IT and service deliver processes to build customer-using model, and finally increase the customer loyalty. 　　5.The channel members with power advantage will take charge of the planning in adopting CRM system. In Taiwan's auto industry, makers or agents own the power advantages. In addition, the relative power advantages that makers or agents own influence the schedule of auto brand in adopting CRM. 　　6.Success strategy for some time past, financial ability, intergrated process, etc., also influence the schedule of auto brand in adopting CRM.

進入Web2.0時代後，社群網站產業成長快速，從各大入口網站、部落格網站及社群網站業者所投入的程度來看，社群網站的確是目前極具發展前景的網路新興產業。但觀察目前現有的社群網站研究文獻，大多仍局限於探討社群網站使用者的使用動機、行為等等，對於社群網站的產業環境、廠商策略、行為與績效，以及服務機制的使用、應用創新程度缺乏有力的分析。故本研究藉由SCP產業分析模型來分析社群網站的產業狀況，以『結構—行為—績效』的架構來分析社群網站的產業結構、市場行為與經濟績效之間的關係，佐以產業五力分析理論及產業生命週期理論研究社群產業現況，據以歸納出社群產業的現況及社群網站廠商經營策略的關鍵成功因素，並對未來的社群網站提供建議。 本研究採質化及量化的研究方式。質化部份為分別對台灣主要的四家社群網站（Facebook、無名小站、痞客邦、優勢網）做個別研究，訪談相關資深人員，得出目前產業的現況及各家廠商的關鍵成功因素。量化部份則藉由蒐集問卷樣本資料，分析社群網站使用者的動機與行為、以及他們對於上述四家社群網站功能的偏好。 本研究結果發現，(1) 社群網站的經營模式多為建立一個網路平台，以網站的功能吸引使用者加入並增加黏著度，並以高流量吸引廣告收入，故社群網站一般不會對使用者收費。(2) 社群網站產業沒有傳統上所謂的供應商，與同業間也非傳統的競爭關係。因為使用者可同時使用多個社群網站，社群網站間的使用者也很有可能重複，所以社群網站間並非零和的競爭關係。現今多為互相串連合作，使更多使用者加入與增加停留時間，擴大產業的影響力。(3) 社群網站產業呈現大者通吃的現象，同一類型的社群網站只有前一兩家能夠生存。(4) 社群網站產業的進入門檻低，但新進入者必須有足夠的差異性與創新性才能成功。而現存的社群網站也必須不斷創新服務、提供新功能，才能保有領先地位不被淘汰。(5) 社群網站未來將持續著重於建立使用者之間的人際網路，讓彼此的訊息往來更加簡便迅速。 最後，本研究希望據以歸納出社群產業的環境狀況及各家具代表性的社群網站廠商的關鍵成功因素，並針對未來的社群網站廠商提供建議。 關鍵字：社群網站、SCP產業分析模型、Web2.0、產業五力分析、產業生命週期、關鍵成功因素 / In the Web2.0 era, the growth rate of social networking industry is so fast. The social networking sites are so potential businesses from the investments of major portals, blogs and social networking sites. Almost the thesis are studied the users’ behaviors and motivation’s factors. It’s so lack to study about the industry’s environment, the strategies, conducts, performances of social networking site business. So, this thesis wants to analysis the social networking industry by SCP model. And it wants to analysis the relationship of industry structure, conducts, and performances, and to study the industry status by five competitive force model and industry life cycle theory. It wants to summarize the status of social networking industry, the key successful factors, and the suggestions for future new entrants. This thesis is studied by qualitative research and quantitative research. The qualitative research is that I had a discussion with the senior managers of four famous social networking sites. It discussed the status of the industry and the key successful factors. And the quantitative research is by collecting questionnaire, analysis of community motivation and behavior of website users and their social networking site for the function of the four sites. This study summarized that (1) social networking business model is to build up a networking platform’s functions to attract users to this site, to increased degree of adhesion to earn more high advertising revenue. It can’t charge any fees from users. (2) There is no supplier that like as the tradition business. And the competition is not like as the traditional business due to users can simultaneously access multiple social networking sites. Each user has some different social networking site’s accounts. (3) Just one or two largest sites can survive in similar business model. (4) The entry barrier is so low, but the new entrants must have a sufficient difference and innovation to succeed. (5) the future of social networking sites will continue to focus on interpersonal networks between users, to let social information more easily and quickly. Keywords: social networking sites, SCP industry analysis model, Web2.0, five competitive forces analysis, industry life cycle, the key successful factors

根據Display Search統計資料指出，從2007年到2011年，直至2015年的預估需求，觸控面板的需求量一路呈現成長的趨勢。短短幾年間，原本應用於軍事用途與大型工業設備的觸控技術，因智慧型手機的帶動，成了消費性電子產品的新寵兒。隨著觸控式面板的水漲船高與技術的快速進步，消費者體驗到用前所未有的人性化與方便性，觸控面板之應用不只停留於手機，將持續擴張，發展更多元化的用途，展望未來，觸控面板技術將無所不在，提供終端使用者更簡單輕鬆的直覺操作，可望成為人機介面的主流輸入方式。 「滿足目標市場」、「為顧客創造價值」是產業鏈上所有廠商都應共同擁有的目標，不應只有一般認為最接近消費者的品牌廠商才需要將眼光集中於消費者市場；加上司徒達賢(2005)提出網絡定位策略（Network Strategy），產業鏈中成員所分配到的利益取決於其在價值遞送系統（Value Deliver System）中的重要性，意即不論上、中、下游廠商都必須想辦法增加其不可取代性、設法提升自己對於最終產品的附加價值。本研究以台灣全球聞名之科技產業為例，從產業上游廠商的角度出發，探究製造廠商與最終消費者之間的關係，並主要將目光聚焦於「技術供給」與「市場需求」兩者間的互動結果。創新活動推拉力量的研究，也可以說是製造商力量與消費市場力量的探討，Bapista(1999)相關文獻中也曾提及，未來研究方向應聚焦於「技術供給」與「市場需求」兩者間的互動結果。另外，基於第二章文獻探討之成果，將「最終消費者」個體的創新產品採用歷程、決策過程與總體消費大眾的擴散模式設定為已知、預設（Given），繼續探討消費市場的訊息對產業中的製造、代工廠商之寓意，研究結果做出差異的比較。 再則，專注討論最終消費市場的訊息之獲取，對一家製造廠商來說，是否具備意涵，若答案為肯定的，製造廠商未來是否應考量投入資源以瞭解消費市場之脈動，以為內部之技術發展方向提供參考，也就是探討外部消費者之資訊是否能對企業的營運產生幫助，結合內外資訊以達改善產業價值鏈中地位之目的。 本研究之目標為提供台灣眾多製造商、代工廠商管理新思維，以往這些製造商、代工廠商在產業鏈中的位置被定義為滿足品牌商之工廠，產品主體由其製造，但在價值中所分配到的利益卻是最低的，無法與發展品牌、實際接觸面對最終消費者之大品牌商抗衡。但實際上，在消費市場瞬息萬變的現今，反應速度是成敗關鍵，若是依循傳統的模式，品牌商將消費者需求與資訊層層回傳給製造商、代工商，再將技術、產品做修正回應市場，絕對不足以快速回應消費市場之變動。若身為產業中、上游之製造商能增家組織通透性，與產品實際使用者多接觸，率先預測與瞭解其未被滿足需求與脈動，結合品牌商沒有的技術知識，將能提前改良技術、提出創新技術。希望藉此改善製造、代工廠商常犯的技術短視症，目光如豆的聚焦於自身擁有的技術已不適用，必須時常與外界環境、消費市場接觸，以調整技術發展方向，符合未來需求。 與品牌商之緊密結合，例如共同研發，提昇上下游之合作程度，雖然也是獲取消費者資訊的管道之一，但品牌商仍掌握較大控制力量。另外，從個案的例子中也得以見得，單一行銷部門之強大，沒有其他單位之配合、共同發展，也無法使組織整體績效提昇。 觸控面板市場目前朝早期大眾及晚期大眾之主流市場邁進，上有許多成長空間，在Moor（1999）提出之競爭定位羅盤中顯示，代表由產品為基礎的思維必須轉變成以市場為基礎之價值轉形期，也就是為因應大眾市場之使用需求，需充分瞭解實際使用者之需求，以改良產品，正好呼應改良技術短視症之觀點。

近年來因雲端運算(Cloud Computing)、智慧型行動載具(Smart handheld Device)等資訊與通訊技術的整合與匯流，再加上金融證券產業政策開放、國際化與自由化、證劵業在中國大陸發展的限制逐步鬆綁等諸多因素，原本各有自己領域的資訊服務廠商都開始磨拳擦掌，紛紛在手持式裝置上推出各種證券服務商品，這對過往在Ｂ２Ｃ領域獨佔鰲頭的E公司無異是最大的衝擊。 本研究將藉由探討E公司現行定位、分析因智慧型行動載具之演進，對金融資訊服務廠商所產生的市場改變、衝擊與競爭，進而找出新的市場商機、訂定新的市場定位與策略，期盼能為該公司發展再造藍海市場商機。 主要結論為：金融證券資訊服務產業已經是一紅海市場。為解決E公司面臨的產業困境，思考E公司未來發展走向，重新定位E公司的核心競爭力(Core Competence)，如何利用現有智慧型行動載具的特性化阻力為助力，在金融證券資訊服務產業這一片紅海中開闢新藍海。本研究將依據波特(Michael E. Porter)的五力分析及競爭論(On Competition)與洪順慶教授之新產品開發流程，提出新舊產品策略及商業模式(Business Model與Go-To-Market Model)的建議：  舊產品:運用該公司在證券資訊市場的領先地位，作業流程核心管理能力，通路優勢與客戶特性，為進入衰退期的既有產品(專業股票機)發展社群服務，增加老客戶黏著度，並搶食競爭對手市場，以延續該產品生命週期。  新產品:善用既有的雲端優勢及智慧型手持式裝置資通訊整合匯流與Web2.0的新技術，開發客製化(Tailor-Made)、主動揭露(Event Push、Calendar Push)，推出智慧的(Smart)、簡易的(Simple)、方便的(Convenience)的理財生活管家服務，開闢新藍海。 / During the past few years, the information service industry of the securities market has change hugely and the competition becomes more and more intensely, due to the opening and internationalization of the government industry policy and the rapid development of the ICT technology--includes cloud computing, evolution of mobile communication and smart handheld device, and ICT convergence…. Because of these changes, the information service vendors of the securities market have started penetrating their services into mobile device with low-price or price-free strategy. The impact to the E-Corp, the leading company with the B2C business model, is most fiercely. First, the study will analysize the change, impact and competition of the information service industry of the securities market, and will apply E-Corp as the case-study-company and probe the current positioning of E-Corp. Finally, the study will try to find out the new business opportunities for vendors, and will make suggestions on marketing repositioning and product development and business strategy to E-Corp. Exectuctive summary:The information service industry of securities market is a red ocean market. The study will utilzie the theories of Five-Force-Analysis (Michael E. Porter), Product Life Cycle (SC Horng, NCCU Taiwan), Core Competence (Gary Hamel & C.K. Parhalad), and will also think how to apply new technologies, such as cloud computing, smart handheld device, Web2.0,…to solve E-Corp dilemma and to help E-Corp to creat new blue ocean business and market. The suggestions are:  For current product: To extend the product life cycle. First, to apply the strength of the leading position in industry, channel strength and procedure management core competence to develop community network service to increase customers’ loyalty and to low down the rate of loss. Second, to seize the competitors’ customers.  For new product:Apply the strength of cloud computing the E-Corp has, and utilize ICT convergence and smart handheld devices, Web2.0 technologies to extend the service from securities to financial/wealth management service with the functional characters of event push/calendar driven, and smart/simple/convenience.

回顧台灣的經濟發展軌跡，過去五十年努力以赴快速提升國民所得，逐步邁入已開發國家之林，如今台灣廉價勞力優勢逐漸被東南亞和中國等國家取代，台灣產業也開始朝向高科技、高附加價值產業發展，電子資訊產業為了持續保有全球市場競爭力，開始致力提升企業的產品開發能力，持續進行創新性產品開發，創造企業價值，這是台灣電子資訊產業建立全球競爭力的重要因素之一。 在經濟發展過程中，台灣電子產業致力於產品升級和企業轉型，擺脫複製組裝或OEM(委託生產製造)，邁向ODM(委託設計製造)和OBM(自有品牌) ，促使產品研發能力提昇並持續擁有國際競爭優勢，於全球性激烈競爭市場環境中生存，並在全球產業分工模式中佔有一席地位。如何在最短期間推出品質、功能、價格皆能滿足市場需求，以維持其競爭優勢，成為台灣產業界共同關心的課題。 在全球化產業競爭日愈激烈的今日，台灣製造業除了有效運用大陸低廉生產勞動成本的競爭優勢，本身也應該從原有代工製造的型態，發展成具有代工設計能力，並且結合垂直產業價值鏈上的所有廠商，進行產品的協同設計開發，使產業核心能力互相連結，發揮創新的能力。『協同式產品商務模式』若能建立在兩岸三地的經貿合作網路中，則台商可以將企業的各項營運資訊做有效的整合，達成及時溝通互動及智慧分享的目的，將產品的開發時程大幅縮短，同時也可節省不少溝通成本，進而為企業建立競爭優勢。 本研究從產品生命週期管理系統(PLM：Product Lifecycle Management)的用途與發展歷程觀察；台灣電子產業內外部研發職能現況，及企業內部研發活動與外部夥伴組織協同設計面臨的管理瓶頸，還有從企業導入生命週期管理(PLM)系統的目的及期望觀察；關鍵成功因素(CSF) 研究方法運用在PLM專案實施過程中，藉由審視實際個案導入的手法分析企業導入生命週期管理(PLM)系統後；企業內部各功能性組織及外部夥伴組織(客戶及供應商)協同設計活動，透過協同資訊服務網，將企業的各項營運資訊做有效的整合，及時溝通互動及智慧分享，逐項分析企業於策略面、作業面、管理面、組織面、資訊科技面的流程管理改善效益，期待在全球電子科技業分工議題上，藉由資訊科技的整合及溝通，兩岸産業分工由産品生産階段的分工走向研發與創新、營運、製造、行銷等功能性的分工走向，為台灣電子科技業盡一份心力。 / Taiwan’s economic development track shows that the country in the past 50 years bolstered its national income, and gradually becoming one of the developed countries in the world. And now, Taiwan’s once competitive labor is replaced by cheap labor in Southeast Asia and China. This prompted Taiwanese companies to switch to high tech and high value added industries. In their attempt to maintain its competitive edge in world market, Taiwan electronics and IT companies escalated their research and development ability on enterprise products. Creating values through consistent innovative product design is one key factor by which Taiwan electronic and IT industry players compete in the world market. In its economic development, Taiwan electronics enterprises thrived in product upgrading and business transformation. They moved away from assembly production or OEM (Original Equipment Manufacturing) businesses, and move toward ODM (Original Design Manufacturing) and OBM (Own Brand Manufacturing). Improved research and product design capability became their competitive edge in the global market, allowing them not only to survive amongst the cutthroat competition, but also to play a key role in global collaborative markets. It is the common focus of Taiwanese IT companies to keep ahead of global competition by delivering cost effective, quality, feature rich products in the shortest lead time. In face of the increasing competitive the global market today, Taiwanese electronics manufacturing companies bolster their strength by migrating from OEM to ODM businesses, and vertically integrating satellite companies in China, fully leveraging China's cheap labor and low cost resources. This collaborative production and business model, combining the core competence of all industries from both camps, brings out a new creative and powerful force. If this collaborative production and business model can be built on the economic and trade networks across the strait, then, Taiwanese enterprises can effectively integrate all its operational information in the same platform, linking up intelligence databases and interactive, real time communication. As a result, Taiwanese industries can shorten a great deal of product development lead time and reduce communication costs. This brings Taiwan further ahead in global competition. This research aims to layout the groundwork for Taiwanese enterprises to expand from collaborative production to functional collaborations, including R&D, operating, manufacturing, sales and marketing, by analyzing the current workflow management through case study of PLM implementation. This research results shall be supported by the following coverage: 1)Observation on system implementation and progress of PLM. 2)Purpose and expectation of Taiwanese enterprises in implementing PLM (product life cycle management). 3)Current functions of Taiwan electronic companies’ in house R&D units and external cooperative partners. 4)Bottlenecks in managing in house R&D, their activities and their cooperation with external engineering teams. 5)The role of Critical Success Factor (CSF) in the implementation of PLM. 5) Activities of internal design functional units collaborating with alliances, both vendors and customers, utilizing collaborative information service platform to effectively integrate a wide range of cross the strait operations, and linkage of interactive communication channels and sharing of real time knowledgebase database. 6) Analyze the enterprise’s tactics, the operations, the managements, the organization and Information technology aspect to improve their RD workflow management superiority item by item.

本研究透過個案研究，運用資料包絡分析法(DEA)的評估方式，分析製藥業在不同生命週期及通路上資源分配之行銷策略與銷售績效之關聯性。研究結果發現： 一、不同生命週期「成長期」、「成熟期」及「衰退期」產品，其整體銷售技術效率、純銷售技術效率與銷售規模效率之差異，均達統計上之顯著水準。「成長期」產品效率值最差、「成熟期」產品效率值次之、「衰退期」產品效率值最佳。 二、不同生命週期產品在主要銷售通路醫學中心、醫院、診所與藥房的銷售比重不同。「成長期」與「成熟期」產品的主要銷售通路均在醫學中心，而「衰退期」產品的主要銷售通路在藥房。其銷售績效差異在醫學中心與藥房通路，衰退期產品與成熟期、或成長期產品比較，均達到統計上之顯著差異水準，但在醫院與診所通路的銷售績效，三類產品族群的差異就不明顯。 三、個案藥廠對其主要銷售的藥品，雖然都有非常明確的個別產品銷售策略與目標，但差額變數分析結果顯示，仍有部份產品在資源分配及運用上，可以加以改善以提高銷售績效。 / This research is conducted using Data Envelope Analysis (DEA) assessment method to analyze the particular pharmaceutical company on the association between marketing strategy and sales performance with different life-cycle products and sales channels. The results are as follows: 1.Sales performance appears significant differences among different life-cycle products with respect to the overall technical efficiency、pure technical efficiency and scale efficiency. The results revealed that products in「Growth Stage」had the worst efficiency performances, 「Maturity Stage」products placed the second, and「Decline Stage」products were the best. 2.Sales weight differs from different life-cycle products in the major sales channels of medical centers, hospitals, general practitioners and drug stores. The main sales channel of「Growth Stage」and「Maturity Stage」products are in medical centers；while「Decline Stage」products are in drug stores. Statistics showed that the sales performance differed substantially when the three different life-cycle products were distributed to sell in medical centers and drug stores; however, the results were not as evident in hospitals and general practitioners channels. 3.Although the case pharmaceutical company has very clear sales strategies and goals for its individual products, the analytical results showed some changes could be made to improve sales performance.

根據歐盟2009 年發布之再生能源指令，定義熱泵系統所擷取之大氣熱能、水熱能以及地熱能為再生能源之選項，熱泵技術不受日夜與天候影響，且具安全、有低耗能、低排碳的優點，可應用在空調、暖氣、熱水等設備，備受歐美日本等先進國家重視，也是歐美各國政府極力推廣的項目之一。本研究針對台灣地區家戶住宅所使用小型空氣源熱泵熱水機組，透過環境資源及能源效率的角度，來探討熱泵熱水系統對於台灣住宅部門的適用性。 在研究方法上，針對國內熱泵個案廠商進行系統盤查分析，並且估算使用運轉過程中所需之能源投入，以計算熱水系統在製造過程與運轉使用過程中之環境影響。選擇生命週期評估軟體SimaPro 7.3做為評估工具，使用Eco-Indicator 95、EPS 2000兩種衝擊評估模式，來以生命週期評估探討熱泵熱水系統對環境之影響。並輔以淨能源分析法中能源投資報酬率與能源回收期，以及估算熱泵熱水系統生命週期CO2排放量，來衡量熱泵熱水系統之能源效率是否具有其效益。並進一步針對不同的再生能源發電比例與提升熱泵能源效率比例，探討不同方案的敏感度分析。 根據本研究分析結果顯示，熱泵熱水系統不管從Eco-indicator 95或EPS 2000衝擊評估模式下，運轉使用階段對環境衝擊較大，主要的衝擊項目為重金屬汙染，是因為熱泵熱水系統運轉所使用的電力消耗所致。使用熱泵熱水系統對環境衝擊程度遠較電熱水系統來得小，雖在Eco-indicator 95之衝擊評估模式下，瓦斯熱水系統較熱泵熱水系統環境衝擊程度較小，但以EPS 2000衝擊評估模式下，熱泵熱水系統對環境是最為友善的熱水系統。以淨效益估算熱泵熱水系統源投資報酬（EROI）值為1.45～5.55，能源回收期約為0.22年至2.16年，表示熱泵熱水系統從生命週期的角度來檢視能源效率是具有效益的。由於目前熱泵熱水系統對環境最大的負擔來源是電力的使用，若未來能提高再生能源發電比例、降低臺灣電能含碳濃度，或者提高熱泵能源生產效率，均能降低熱泵熱水系統對環境的負面影響。 / The purpose of this study is to apply life cycle assessment (LCA) and net energy analysis to explore the environmental impacts of the heat pump water heater in Taiwan. In order to achieve this objective, domestic data inventory was gathered from local heat pump industry in Taiwan through questionnaires including input of energy, product output and waste, etc. The SimaPro7.3 program and two impact assessment methods including Eco-Indicator 95, EPS 2000 were utilized to evaluate the environmental impact of the heat pump water heater. Also, we used net energy analysis such as energy return on investment and energy payback time, and estimated the life-cycle CO2 emissions to see whether if the heat pump water heater has its energy efficiency. In addition, the sensitivity analysis was performed by varying renewable energy generation portfolio and the heat pump energy efficiency ratio. Emprical results of two impact assessment methods (Eco-indicator 95 and EPS 2000) show that the main impact on environment of heat pump water heater is from operation phase. When operating the heat pump water heater, it needs to consume electricity which is generated from fossil fuel and caused the environmental impact. Compared with the electric water heater, the environmental impact degree of heat pump water heater is much smaller. In Eco-indicator 95 method, gas water heater has less influence on the environment than heat pump water heater; however, heat pump water heater is the most environment-friendly system in EPS 2000 method. That is because gas is a kind of nonrenewable resource. From the viewpoint of resource stock, gas indeed influence “Depletion of reserves” of environmental impact. By utilizing net energy analysis, the estimated energy return on investment (EROI) of heat pump water heater is 1.45～5.55, and energy payback time is 0.22~2.16 years. It indicates that heat pump water heater has significant benefit from life-cycle perspective. The main impact to environment by heat pump water heater is essentially derived from electricity input. To mitigation this environmental issue, one can reduce environmental impact by increase the proportion of renewable energy generation, and reducing the electricity CO2 emission. Furthermore, improving the energy efficiency of the heat pump would also helpful.

保險詐欺是自有保險制度以來就有的問題，世界各國都被這個問題所困擾。因為沒有受到廣泛的宣傳及討論，加上執法機關的忽視、抗拒提供調查機能及加強追訴，所以在1980年代以前沒有被當作重大問題予以重視，一般民眾完全不知它的嚴重性，把它當作「沒有被害人的犯罪（victimless crime）」。然而保險詐欺隨時都在發生，而且範圍及程度日益擴大，已堪稱為「溫和的巨災（quiet catastrophe）」，不但影響個人經濟負擔，且破壞社會安定，因此本文就如何防制保險詐欺加以探討。 保險詐欺直接衝擊的是保險公司的經營穩定性與安全性，對保險公司而言是經營上的風險，因此從風險管理的角度，分析保險公司的實務運作，探討運用各種風險管理對策防制保險詐欺的可行性。經本文研究發覺以風險管理模式可以防制保險詐欺或減輕保險詐欺的損失，各種風險管理對策運用如下： （一） 風險自承原則：對規模小、影響層面小的保險詐欺案件，列為「堪忍的詐欺」，予以承受，以節省相關的查證經費。 （二） 風險規避原則：建立「防範保險詐欺查核表」，在進行核保、理賠作業時嚴格查核，積極避開保險詐欺風險。 （三） 風險分散原則：針對損失頻率低、損失幅度大的案件採取同業共保的方式；對損失頻率高、損失幅度小的案件採取約定自負額方式承保，以分散風險。 （四） 風險轉嫁原則：約集保險同業成立相互保險組織，把保險詐欺所帶來的風險移轉給相互保險組織。 保險詐欺基本上是犯罪行為，要消弭犯罪行為可以藉由對犯罪環境加以有效管理、設計或操作，以及降低犯罪機會達到目的。本文研究發現推動「詐欺管理生命週期理論」的嚇阻、預防、察覺、緩和、分析、政策、偵查、追溯等措施，及「情境犯罪預防理論」的增加犯罪困難度、提升犯罪風險、降低犯罪報酬、削弱犯罪動機等措施，喚起全民共同防制保險詐欺的意念，可以壓制保險詐欺之發生。 嚴謹的法令規範是防制犯罪的根本，經由本文的探討發覺保險詐欺的盛行，除了民眾法治觀念差以外，現行法令不周全，讓歹徒有機可乘及執法單位強制力不足，亦是原因之一。修訂保險法及刑法，對於防制保險詐欺有很大的效益。 / “Insurance Fraud” has been an issue, by which the countries all over the world are perplexed, since there exists the system of insurance. By 1980’s, not much attention has been paid to this issue which deemed a victimless crime and the public does not realize how serious the problem is due to the lake of broad propaganda and the ignorance, being rejected to offer the function, and being refused to strengthen prosecution by the law enforcement agency. Nevertheless, insurance fraud happens all the time and has already been called the “quiet catastrophe” because the range and severity caused keep expanding day by day. Resulting from, not only the financial burden of the individual is influenced, but the social stability is destroyed as well. Therefore, this paper probed into “how to prevent Insurance Fraud”. Since Insurance Fraud would strike the financial stability and security of an insurance company, it becomes kind of risk on company’s management. This paper would be analyzing the practical operation of an insurance company and trying to find out the feasibility of Insurance Fraud Prevention by using various kinds of risk management countermeasures. By which, this paper discovers the losses caused by insurance fraud could be prevented and/ or reduced. The followings are those risk management countermeasures studied and applied: A. The principle of “Risk Retention & Reduction”: Sorting out those cases by loss amount scale. Smaller ones are classified & named as “Admitted Fraud”, and settled without verification in order to save the related expenses for investigation. B. The principle of “Risk Avoidance or Hedging”: Setting up “Checking List of Insurance Fraud”, by using which to actively avoid the risk of insurance fraud while carrying on the operations of underwriting and claim handling. C. The principle of “Risk Sharing & Diversification”: Co-insuring with peer companies for those accounts with the characteristic of low frequency & high severity in terms of loss exposure. As to other accounts, appointing an appropriate policy deductible level to disperse the risk of Insurance Fraud. D. The principle of “Risk Transference or Shift”: Establishing the pooling system or organization to transfer the risk of Insurance Fraud to the peer companies. Basically, Insurance Fraud is a criminal offence, which could be eliminated and / or reduced by way of methods of management, design, and operation on the crime environment. It is found that the occurrence of Insurance Fraud could be depressed by: A. Promoting measures of “The Fraud Management Lifecycle Theory”, such as deterrence, prevention, detection, mitigation, analysis, policy, investigation, prosecution etc., and B. Executing the countermeasures of “The Situational Crime Prevention Theory” such as increasing perceived efforts, increasing perceived risks, reducing anticipated reward, removing excuses etc., and C. Arousing the public the thought of fighting Insurance Fraud mutually. A rigorous legal system is the base of preventing criminal offence. As discovered and presented by this paper, reasons why the Insurance Fraud has been prevailing are not only because of a poor sense of legal compliance of the public, but also the un-thoroughness of the current legal system resulting in offering ruffians opportunities to take advantages from Insurance Fraud and the in-sufficient power of prosecution of the law enforcement agency. Therefore, to revise the insurance law and criminal law would be greatly workable for preventing Insurance Fruad.

本論文從IBM在軟體的策略，尤其是軟體的產業解決方案作為研究的核心。2008年的金融海嘯造成全球經濟大衰退，IBM適時提出了智慧的地球的計劃與願景，並積極推動從客戶實際需求與價值思考出發的產業解決方案(Industrial Solution)，結果IBM驗證了其營運與業績不但沒有受到影響並且在營收與獲利上繼續穩健成長。本論文首先依時間軸對IBM自1993年葛士納總裁接任後針對服務與創新的轉型；到2003年帕米沙諾接班後的併購計劃與智慧的地球創新策略；乃至於2012年羅美蒂繼任後推動之商業分析，軟體產業解決方案以及最重要的2015年成長計劃等各項重要改革與執行策略做一詳細的整理與分析，個案研究針對IBM公司所面臨的挑戰與企業經營策略及轉型架構進行分析與探討並延伸至軟體產業解決方案，以Michael Porter的五力分析架構對IBM公司在軟體產業與產業解決方案的產業競爭態勢予以深入探討分析，並針對IBM與其主要競爭對手的軟體產業解決方案以SWOT做一完整的分析，此外也從IBM的軟體事業群的成長與轉型策略，來驗證IBM對軟體的產業解決方案的重視與策略意涵，並針對軟體之產業架構(Industry Framework)的發展與導入的「客戶導向與客製化產業解決方案開發策略(client focused & tailored execution strategy)」與成功要素予以分析並歸納。 最後結論中對國內軟體產業以Michael Porter的鑽石模型做一分析，並對未來台灣軟體產業可能的發展方向提出建議以提供產業與政策制定者參考，如何面對與開發國際市場以及如何從人才面發展並建立台灣的軟體產業競爭優勢將是值得我們仔細深入思考的方向，希望未來台灣的軟體產業也能創造出典範移轉，發展出如同IC設計與製造產業的規模與競爭優勢。 / The development of this paper is focused on IBM`s software strategy，especially on the strategy of IBM`s software industrial solution as the research focuses。When the financial tsunami caused the serious economic recession around the world during 2008 year end，IBM raised the「smarter planet 」initiative and vision to drive the execution of series of industrial solution centric projects according to the client real requirements and values。IBM proved that its operation and business performance were not affected by this crisis，moreover IBM continued to grow steadily in the areas of both income and margin。In the context of this paper，I will first analyze the IBM`s transformation history in the three key stages under three CEOs，including Lou Gerstner`s service & innovation transformation since 1993；Sam Palmisano`s Merge & Acquisition plan & smarter Planet initiative；and Ginni Rometty`s 2015 roadmap plan to shoot for at least US$ 20 EPS by year 2015。 In the case study we will analyze the challenges which IBM was facing from corporate operation and transformation standpoints. For IBM`s software & software industrial solution strategy，Michael Porter’s five forces framework will be used to do an analysis to have a clear view on IBM`s competitiveness in the software & software industrial solution industry. SWOT analysis will also be applied to gain an in-depth view on IBM and its major software industrial solution competitors。From IBM software group’s growth and transformation strategy，we can also verify the strategic imperatives on IBM`s focuses on industrial solutions。Finally we use the example of how IBM successfully developed the various Industry Frameworks through client focused & tailored execution strategy to illustrate IBM`s asset-based solution development concept。From the recent organizational transformation of IBM software group in 2012，we can also prove that the transformation direction is toward solution centric。 In the summary of this paper I will analyze Taiwan`s software industry using Michael Porter’s Diamond model to come out several suggestions for the reference of software development vendors and government policy makers in Taiwan。How to develop the international market and build the talent resources to increase Taiwan`s competitiveness advantage will be the key focuses which we need to think deeply。Hopefully the software industry in Taiwan will have a paradigm shift and grow to the scale of the IC design and manufacturing industry with competitiveness。