我國傳統產業的發展由早期台灣經濟的中流砥柱，歷經產業變革、環保意識抬頭打壓後，至今被戲稱為「夕陽產業」，主因為產品生命週期進入低毛利成熟期。大部分傳統產業廠家積極尋求多角化轉型以突破困境，但在無法抽離製造代工心態下，積極投入非核心相關領域，無非是落入另一紅海。目前支撐台灣主要經濟命脈產業仍以資訊科技業為主，傳統產業雖非主流，但改變製造心態，堅持投入核心技術研發仍能伺機尋求切入點。 然而，過去強調創新升級轉型的研究不勝枚舉，但鮮少以國內傳統產業模範廠商為個案進行完整詳細地分析，基於此點，本研究針對我國傳統產業廠商「多角化」進行研究，以企業核心資源為基礎，試圖以較為整體性的架構，探討其多角化之相關議題，期能對「傳統產業多角化」，提供一些實務上與學理上的貢獻。 本研究之研究問題有五：（1）傳統產業廠商多角化的動機為何？（2）傳統產業廠商如何進行多角化？（3）傳統產業廠商企業核心資源為何？（4）傳統產業廠商多角化過程中新產品開發流程為何？（5）傳統產業廠商多角化後的新創組織作法為何？ 透過深度訪談個案公司高階經理人，並配合相關次級資料蒐集與整理，進行彙整及分析之後，本研究獲得以下之主要結論：（1）企業核心資源中之個人專長能力的展現為多角化轉型基礎；（2）創新研發過程中，知識資源的累積是技術發展的原動力；（3）順暢的組織內部溝通有助於新產品或新事業的發展；（4）對新產品開發而言，技術資源的彈性運用與高度整合有利於發展新事業；（5）以創新研發為導向之企業與智慧財產權之管理具高度關聯性。 / The domestic conventional industries were the mainstay of Taiwan economics. Because of the transformation of industries and then suffered from the lift of environmental consciousness. It ultimately turned to be the so-called “Sunset Industries”. The root cause was the low margin profit in mature stage of product life cycle. Most of conventional industries firms strove to break through the hardship by diversification. Not to withdraw the ideology from OEM mindset, the conventional industry firms invested in non-core relevant businesses painstakingly. It was just trapped to another red sea. For the moment, the dominant anchor of Taiwan economics was information technologies not the conventional industries. Nevertheless, just switched the manufacturing viewpoint and persevered to the development of core technologies to look for the niche points. Although, the studies in the past focused on innovative upgrading transformation were too numerous and there was scarcely to portray the leading company elaborately in domestic conventional industries. Based on this concept, the thesis paid attention to the study of diversification of domestic conventional industries. Endeavor to apply the comprehensive framework which was founded on the core resources of enterprises and discussed the correlative issues of diversification. Looking forward to the diversification of conventional industries could facilitate the contributions in practical and theoretical domain. The study aimed to investigate the questions: (1) What were the motivations drove the conventional industry firms to diversify? (2) How the conventional industry firms to execute the diversification? (3) What were the core resources of conventional industry firms? (4) What was the procedure of new product development in conventional industry firms during the duration of diversification? (5) What were the practices to construct the new business unit after diversification in conventional industry firms? This study exerted the deep interview methodology of qualitative researches and secondary data analyses to rearrange. The preliminary research findings included: (1) The performance of individual capability in enterprise core resources was the foundation of diversification. (2) During the innovative R&D process, the accumulation of knowledge resource was the motivation of technology of development. (3) The fluent communication in organization was conducive to develop the new products or new businesses. (4) As far as the new product development was concerned, the flexible exertion and high integration of technology resources was favorable for integrating and exploring new businesses. (5) Innovative R&D oriented enterprises were in high connection with management of intellectual property rights.

In the globalized economy of today, countries compete among each other for tourists, investors or shares in export markets. In order to achieve their goals, they must carefully build and maintain their reputations internationally, much like commercial brands do. This study evaluates the country image of Taiwan in the Czech Republic, and its effect on perception of Made-in-Taiwan products by Czech consumers. For comparative purposes, images and product perceptions of Japan and China are also included in the study. Extra focus is also placed on the impact of consumers’ knowledge of the country on their perception of country image and country products. The data was gathered through an online survey (252 respondents) and the research reveals several important findings. First, the country and product perceptions of Taiwan in the Czech Republic are on average slightly positive to positive, dismissing the negative assessment of the Made-in-Taiwan product label. Second, the knowledge of the Czech people about Taiwan is extremely limited. Third, perception of Taiwan’s country image shows a strong positive correlation with consumers’ subjective and objective knowledge of Taiwan. Fourth, the stereotypical positive image of Japanese products and negative image of Chinese products is confirmed here.

房屋預售制度是國內不動產業的一大特色，而長期以來國內對房價的研究皆著重於成屋價格，且大都以特徵價格法分析成屋價格屬性，對預售屋價格的形成及成屋與預售屋彼此價格相互影響一直缺乏深入的研究。造成政府管理及業者經營上的困擾，也直接威脅到購屋的權益，因此透過預售屋價格理論層次的探討，將有助於學術界對房屋預售制度的暸解。 由於房屋預售的交易標的為土地及房屋預售契約，而此約定於未來特定時間交貨之契約買賣形式，基本上即具有遠期交易與期貨的性質。因此本文利用儲存理論於無套利均衡的情形下，依序考慮有無不動產市場景氣變動與預售屋產品風險，來加以推演預售屋價格，最後導出預售屋訂價模式為成屋價格加成屋的持有成本，減預售屋的履約保證費用，加上預期景氣變動價差。模式中預售屋產品風險及市場景氣變動因素的考慮，為本研究學術上的主要貢獻。 進一步利用特徵價格方程式來固定品質，使成屋與預售屋在相同的基礎上比較，並藉由太平洋房屋所提供之民國77年∼82年大台北都會區實際成交案例8885筆來試驗。發現期間預售屋每戶價格平均比成屋高出33．08萬，即就大台北都會區的房屋市場而言，購屋者於此期間選購成屋較有利、比較各年之預售屋與成屋價格，除77年之基差為負以外， 78年∼82年的基差都大於零，其中基差變動的原因，可由本研究所建立之理論模式來加以詮釋。最後應用理論模式來分析房屋市場的基差，說明國內預售屋價格大多高於成屋價格的原因，並詮釋理論模式的政策意涵，與對購屋決策及建商經營的應用。 / The pre-sales housing system in Taiwan is a quite unique method allowing home buyers to speculate on or purchase their houses. The prices of pre-sales houses have become a leading indicator of the housing cycle in the market. However, limited knowledge is availab1e regarding how and why pre-sales house prices are determined, or what is the relationshiP between the pre-sales and existing house prices. 　 Determining Whether the theories of forward or futures transactions can account for the pre-sales house pricing behavior is highly desired since one characteristic feature of the pre-sales syStem is its similarity to forwqrd of futures transactions. In this study, an arbitrage perspective is used to discuss the difference (basis ) between pre-sales and existing house prices. Based on the storage theory, a pricing model suitable for pre-sales houses in Taiwan was established steP by step under the considerations of the presence of expected market changes, and the risk of product uncertainty in pre-sales houses.The price of pre-sales houses is equal to the price of existing houses on the transaction date plus the carry cost, and the price difference resulted from expected market changes minus the contract guarantee cost. The established model was then used to analyze the 8885 actual transaction cases provided by the Pacific Rehouse during l988 and l993. We used hedonic price. theory to analyze the differences between pre-sales and existing house price. As far as the overall market is concerned, the analysis found that the difference between the pre-sales house price on the transaction date and the price of the existing house was NT$330,800/unit. The basis was positive in l988 and negative during l989 and l993. By the pricing modeL, we can explain the price of pre-sales houses was greater then that of existing housing in most cases. The results of our research also can be applied to the real estate policy and the decision of purchasing house.

「廣告說服效果」不論在學術或實務界，一直是個重要的議題。儘管廣告形式、內容等不斷創新、企圖吸引更多消費個體的目光，然不可忽視的是，「消費個體」始終為決定廣告宣傳有效與否的關鍵。雖然，過去已累積不少探討「消費個體」和「廣告說服效果」間關係的研究，但隨著世代的更替，市場的主要消費族群不斷在改變，因此，若要有效運用廣告宣傳策略、成功推廣產品，就必須了解「年輕世代如何看廣告」。 　　然世代的更替也帶來個體消費特質的轉變。對年輕世代來說，消費是一種「表達自己」的方式，他們在消費中不僅講求產品的「實用」，也追求使用產品的「享樂」感受。而過去雖有不少研究從不同的角度（如：消費個體、廣告訴求方式、產品屬性等）來探究「廣告說服效果」，不過，卻還沒有相關研究從「享樂」和「實用」的觀點來探討。因此，本研究鎖定「享樂」和「實用」二面向，從「人」的角度出發，試圖瞭解，什麼樣的廣告呈現較能說服年輕世代？也就是什麼樣的廣告元素搭配對年輕世代而言，能產生較好的說服效果？ 本研究採實驗法，採用2 x 2 x 2的多因子設計，主要的自變項為：「個體的消費價值（享樂v.s.實用）」、「產品功能的屬性（享樂v.s.實用）」和「廣告訴求的呈現（享樂v.s.實用）」，依變項則包括：「廣告態度」、「產品態度」和「購買意願」。其中，「廣告態度」又分「廣告信賴態度」和「廣告喜愛態度」。研究主要以「個體的消費價值」為軸，探討其和「產品功能的屬性」一致與否，對廣告說服效果的影響？以及其和「廣告訴求的呈現」一致與否，對廣告說服效果的影響？研究結果發現： 　1.在「個體的消費價值」和「產品功能的屬性」交互效果部分，兩變項 在「產品態度」上有接近顯著的交互作用，在「購買意願」上則有顯著的交互作用。若再經單一層次事後比較分析，發現：當廣告強調「享樂性」產品功能時，具「享樂消費價值」的個體將比具「實用消費價值」的個體，在「產品態度」、「購買意願」上有較好的說服效果。 　2.在「個體的消費價值」和「廣告訴求的呈現」交互效果部分，兩變項在「廣告信賴態度」上有接近顯著的交互作用，在「產品態度」上則有顯著的交互作用。其中，「產品態度」部分經單一層次事後比較分析，發現：當廣告以「享樂價值描繪（訴求）」為主時，具「享樂消費價值」的個體將比具「實用消費價值」的個體，對廣告中產品的態度較好。 　　進一步將分析結果應用在廣告實務上，本研究建議，以年輕世代為主要目標對象之科技產品的廣告宣傳策略，應先以「享樂性」產品功能為主打，藉此來影響年輕世代對廣告的信賴和喜愛。同時，亦可藉由年輕個體「享樂」與「實用」消費價值的區隔，來掌握廣告宣傳策略的成效。其中，「性別」或可作為一種區隔年輕個體「享樂」與「實用」消費價值的簡易方式。 　　不過，需特別注意的是，此處的科技產品乃指：不特別針對男性或女性的需求去設計、且男女性普遍都能接受的科技產品，即「無顯著性別導向」的科技產品，如：手機、多媒體播放機等。換言之，在「無顯著性別導向」的科技產品上市之初，應先掌握具「享樂消費價值」的年輕消費個體，也就是以「年輕女性」為主要目標對象，對此消費族群強打產品的「享樂性」功能，並搭配使用以「享樂價值描繪（訴求）」為主的廣告呈現，此相對於具「實用消費價值」的個體（即年輕男性），將在「產品態度」和「購買意願」上有較好的說服效果。

本論文旨在探討以產品資料標準格式及資訊技術與工具，發展資訊整合模式，其目標是連結電腦輔助設計與電腦輔助製造功能，並結合產品資料管理共用資料庫及型態管理作業，達到同步管理，以實現同步工程作業。資訊整合使自研發、設計、製程規劃、及製造之電腦輔助作業的資料得以連結及共用，形成共通性資訊作業環境，有效提昇產品開發與製造之同步流程管理。為達此一目的，必須以符合國際產品資料表示與交換標準定義整合運作系統所使用的產品共通性資料，以利在電子化環境下，企業體內之上下游廠商可透過此標準定義配合網際網路技術，分享彼此產品資料管理系統中的產品資料，降低資料交換的誤差，並加速產品資料交換的速度。本研究以探討XML及STEP為基礎，首先分析產品生命週期管理之資訊需求，就設計、製程規劃、及製造管理之不同系統，釐清資料管理之資料表達規範，其次以IDEF方法進行產品資料管理之流程分析，並以Zachman資訊系統基礎架構框架各觀點進行資訊需求及架構分析，最後以國防工業體系之中心工廠為例，進行個案實証研究探討資料整合模式與流程分析之可行方法。 研究結果發現，提出三點建議供企業實行資訊整合之參考： 一、 企業流程再造BPR是工作流程、組織結構、資訊技術及工作內容等之合理化與重新設計，使績效大幅改善。 二、 雖有大量投資，但整合後系統的顧客價值不一定增加，例如：業務模式無法吸引更多的客戶時，系統整合後的價值也不一定增加。電腦系統整合的困難度應有企業內充分且全面性溝通的時間。 三、 將所有的資訊應用建置於同一超級資訊平台上作業，很難做到。分散式應用程式讓企業在建置資訊系統時不論在採購上或建置上都更為彈性，企業可依需要不斷的擴充系統，而不需在初期即一次購足。資訊服務網（Web Services）的發展促使企業應用整合EAI技術能滿足此一需求。 本研究係以應用於國防工業體系之中心工廠整合性製造管理資訊系統發展模式為例，國防工業是軍公民營企業合作發展模式，其具有穩定、不易外移、及能帶動相關產業發展之特性，相關產業的資訊整合均面對類似的問題。期能藉由本研究之結果，提供企業進行資訊整合時之參考，使其產品資料能於電子化環境中即時而正確地共用與分享。 / In today’s economy, product lifecycle has been significantly shortened. All manufactures are faced with the challenge of making high quality products within a short product introduction time while reducing costs as low as possible. Product lifecycle management （PLM）is an emerging solution and information integration is a core to address this challenge. Without an efficient methodology to integrate data and processes, PLM would be impossible. This research explores thus the methodology and IT requirement for the integrated product manufacturing information management system, with the following research goals: 1. To investigate the methodology needed by manufacturing companies to implement the integrated product manufacturing information management system to achieve PLM. 2. To investigate the information integration framework for the integrated product manufacturing information management system. Based on analytic method originated from Zachman Framework, this research conducted a case study on a defense industry. The core of this case study is to identify the Framework provides a means for organizing the models of Enterprise Applications Integration (EAI) into useful categories. Model is composed of multiple modeling methods integrated in a way that is sufficient to describe the system. The main models are： (1). Information models for the representation of product data are being developed as an international standard (ISO 10303) informally called STEP. STEP (STandard for the Exchange of Product model data) is designed to enable the exchange of product data between heterogeneous computer systems used throughout the product life cycle. (2). A neutral model of engineering and management data, developed based on the eXtensible Markup Language (XML), can be a standard interchangeable information representation for manufacturing information integration in PLM, and is developed in this research. (3). During several of the BPR steps, the critical process pieces are identified and designed together using IDEF Models. A last, with respect to enterprise information technology integration, this research comes to the conclusions as follows: 1. The primary goal of a BPR effort is to document the current and future business process and to ensure stakeholder buy-in and support. 2. Enterprise information integration is still relatively new, and its best practices are not fully disseminated, which helps to explain why Zachman Framework and analysis tools are important. 3. Since the structure of the data changes too rapidly, integration at the physical source level does not work. Web Services provide a distributed computing technology for revealing the business services of applications on the Internet or intranet using standard XML protocols and formats. It enables EAI to be an ongoing process of creating a flexible, standardized enterprise infrastructure that allows new IT-based applications and business processes to be easily and efficiently deployed.

廣受日式企業採用之目標成本制，提早於產品設計、開發時即檢討成本降低的可能性，並以產品生命週期為考量，有效降低成本。不但為一有效降低成本之技法，更為企業利潤規劃之利器。 有系統、具彈性的新產品開發流程是影響產品獲利的重要關鍵，目前大部分企業已不再採取傳統的接力賽式新產品開發流程，而偏向於橄欖球之方式運作，因此跨功能團隊之合作極為重要，而在目標成本制之下，會計人員更為團隊中之重要成員，其所從事之作業將影響目標成本制之順利實施。為深入了解採行目標成本制之不同公司其新產品開發流程以及會計人員作業之差異，本研究以裕隆與中華兩家汽車企業為個案對象。 研究結果如下： 一、裕隆與中華兩企業之新產品開發流程其基本架構上相同。惟兩家公司 偏重的策略有所不同，故在概念發想者、可行性分析、目標成本控管 情形有所差異。 二、目標成本制下，會計人員於新產品開發流程所從事之作業包含「目標 成本之訂定、展開與控管」、「對策略之了解與跨功能團隊合作」、 「資本支出分析、相關法令與匯率資訊之提供」、「成本資訊之提供 」以及「編製相關財務報表」等五個因素構面。 三、兩企業認為會計人員於新產品開發流程從事之作業有相同亦有不同之 處，其會受到兩企業所偏重的策略所影響。 四、會計人員與非會計人員對於會計人員所從事之作業無太大歧見，皆達 成共識，有助於目標成本制之順利運作。 / Target costing is widely adopted by Japanese enterprises. It advances the time of cost-down evaluation to the product design and development stage. By considering into the product life cycle, it lowers the cost effectively. Therefore, for enterprises target costing is not only an effective means of cost reduction but also an useful method of profit projection. A systematic and flexible new product development (NPD) process is the key of profitability of the product. Most enterprises have abandoned the traditional sequential phases of NPD for overlapping phases of development. In overlapping phases of development, cooperation between cross-functional teams is important. Among all, accountants are especially essential because their work affects the practice of target costing. In order to further understand the differences of NPD process and accountant’s activities in different companies, this study has conducted case studies of Yulon and China-motor. The conclusions of this study are: 1.Yulon and China-motor basically adopt the same NPD process. However, the strategies emphasized are different, which cause differences in the idea generator generating, feasibility analysis and the management of target cost. 2.Under target costing, the accountant’s activities in the NPD process include “setting, allocating, controlling and managing the target cost”, “understanding the strategies and cooperating with other participators in cross-functional team”, “analyzing the capital expenditure and providing related law and foreign currency information”, “providing the cost information” and “preparing related financial statements”. 3.The defined roles of accountants in NPD in both enterprises are influenced by their selected strategies. 4.The consensus of accountant’s activities between the accountants and other team members is helpful to the practice of target costing.

台灣許多大型企業，過去都是靠國外客戶之OEM訂單起家，雖有部分廠商後來成功走向自有品牌路線，但目前仍有很多代工廠商的主要業務是接OEM/ODM訂單，近年來，許多顧客開始推動減少供應商數，代工條件或合作關係較差的代工廠商逐漸被淘汰。以往有不少對顧客關係管理(CRM)的相關文獻，但談的多數是一般企業或品牌商對大眾客戶(B2C)的顧客關係管理議題。關鍵顧客管理的相關研究雖然已經發展40年，但過去的研究多數是觀察國外廠商或屬較大型廠商的關鍵顧客管理。目前國內代工廠商或工業行銷的關鍵顧客管理之相關文獻有限，針對中小型代工產業的研究更是少之又少。根據資策會2011年的研究報告，台灣中小企業家數約為123萬5千家，佔總體企業家數的97.7%。台灣中小企業也是台灣經濟發展的主力。因此本研究著重在探討顧客之間可能存在利益衝突的國內屬較中型代工廠商如何實施其B2B關鍵顧客管理，另外也會探討影響關鍵顧客管理的相關因素。 本研究透過質化個案研究方法去深入訪談一家辦公室電子設備的代工廠，從訪談結果和過去文獻中找出關鍵顧客管理的方法架構和相關理論。而影響關鍵顧客管理的因素可以被歸納為顧客型態、海外擴展策略、競爭優勢和產品生命週期。歸納分析結果後本研究做出以下論述：(一)代工廠商的關鍵顧客之認定方法以營業額為主，其次才考量利潤、(二)關鍵顧客的移轉成本、對關係的承諾和目標的一致性影響代工廠商經營關鍵顧客的策略、(三)代工廠商的競爭優勢影響其對關鍵顧客的議價能力、(四)顧客大小及議價能力能使代工廠商對其關鍵顧客管理上做組織等變化、(五)代工廠商的海外發展策略主要以已開發國家但會以產品差異化避免與關鍵顧客之間發生直接性競爭或衝突、(六) 各種型態顧客在產品生命週期的不同階段其關鍵顧客管理上有所不同。 本研究根據分析結果、實務觀察並與既有的相關論文做相互的對應，以提供代工廠商在工業行銷導入關鍵客戶管理的做法和應注意的事項。導入關鍵顧客管理不但能有效應用公司資源、加強與顧客的關係並帶來更高的獲利，也能避免與關鍵顧客之間的利益衝突。但建議代工廠商得注意不要因為長期依頼少數關鍵顧客的訂單而忽略了顧客營業額過於集中的風險且受阻於發展自有品牌。 / There were many Taiwanese companies in the past grew and thrived relied on foreign OEM customers. Although some of the companies later launch successfully their own brand, but so far there are still many contract manufacturers whose main business model is OEM/ODM. Recently, there are many customers starting to reduce their supplier number, contract manufacturer with bad capability or relationship is eliminated gradually. There were a lot customer relationship management (CRM) related paper in the past, but mostly discussed about business to customer (B2C) CRM topics. Although Key Account Management related research had been developing for 40 years, but most of the past researches are dedicated to key account management of foreign or big size company. At present, related paper about key account management of domestic contract manufacturer or industry manufacturing is limited and research focus on medium or small size contract manufacturer is very few. According to 2011 research report, there are 1.235 million small and medium size enterprises (SMEs) that occupied 97.7% of total companies in Taiwan. SMEs are also main force for Taiwan economic development. Therefore, this research focus on studying how Taiwan medium size contract manufacturer whose customers may have interest conflict implement its B2B key account management and also explore related factors that influence key account management. This research uses quality approach case study method by applying depth-interview to a contract manufacturer of office appliance electronic equipment, explore key account management approach and related theory through interview result and past literacy review. And factors that influence key account management could be concluded as customer type, foreign expansion strategy, competitive advantage and product life cycle. The findings conclude that (1) Contract manufacturer identify the key account primarily based on sales amount, secondary consideration on margin, (2) Switching cost, relationship commitment and goal congruence influence contract manufacturer strategy on managing the key account, (3) Competitive Advantage of contract manufacturer influence its bargaining power over its key account, (4) Customer size, bargaining power may let contract manufacturer adjust its organizational structure and make other changes, (5) Foreign expansion strategy of contract manufacturer is mainly targeting developed countries but will differentiate its product to avoid direct competition or conflict among its customers, (6) Key account management among different customer type varies among each stage of product life cycle. This research bases on analysis result, practical observation and mutual corresponding suggest how and what factors should be considerated when contract manufacturer applying key account management approach on industry marketing. Applying key account management is not only allocating company resources effectively, enhance customer relationship that bring further profit, but also avoid conflict or direct competition among the key accounts, but this research suggest that contract manufacturer should not because of relying on few key accounts for long term then neglect the risk of concentrating sales amount and have difficulty in developing own brand business.

在經濟全球化的後金融危機時代中，技術財產權的交易對於推動產業升級，推動新產品及市場發展和進一步推動技術移轉成對現實生產力仍然具有重要市場貢獻的實際意義。不斷豐富技術財產權交易的商業化方法及流程後充分發揮技術財產權交易在市場的領先及先發地位。本研究著重在技術移轉的成功關鍵因素之研究，所以會同時考量到技術應用、市場需求及供應鏈等方面的議題。另外，政府研究機構與企業間的技術移轉對其本身經營成效均是相當重要。對企業而言，此類型的技術移轉已成為其獲取新型技術的重要來源。對政府研究機構而言，政府研發投資的成效係決定於研發成果能否有效地移轉廠商。本研究主要以研究機構之一工業技術研究院技術移轉為主。研究對研究機構及企業而言，進行技術移轉的主要關鍵成功因素為何?研究有以下四個發現;(1)技術移轉業務牽涉層面廣泛、涵蓋多樣專業，包括技術、法律、管理、財務等，宜達到認知一致及雙方資訊回饋的情形下，一定要和對方保持在高頻率溝通。(2)技術移轉需要整合各方資源，所以為了使技術移轉時技術接受者方的技術達到同一個技術水平的情況下，研究機構應為對方隨時準備。(3)雙方背景的懸殊，會影響技術移轉績效;研究機構在避免開發出不符合市場競爭力的商品的情況下，研究機構應一開始就著手彌補這差異。(4)市場變化多端，建議甚至技術移轉期後，仍然應強化後續與企業在技術商品化的互動來因應市場在不同階段的變化。 關鍵字： 技術移轉、研究機構、技術商業化、新產品開發、成功關鍵因素。 / In the age of post global economy financial crisis, trading of intellectual properties still have real meanings to the market in pushing new products, developing new markets and further pushing technology transfer into producible. After continuous refining IP trading methodologies and processes, business entities will become leaders in their markets. This research will focus on success factor in technology transfer with topics in technology applications, market demand and supply chains. Moreover, we will discuss important factors in technology transfer between government research institutions and private enterprises. For private enterprises, it is an important source of obtaining new technology. For government research institutions, performance of the government research investment is determined by whether the result of research and development can be successfully transferred to private enterprises. In this research, we will be mainly discussing technology from Industrial Technology Research Institute in Taiwan. In this research, the author will discuss four main findings in key successful factors in technology transfer between the government research institution and private enterprises. (1) Technology transfer is very involved in many aspect of business including research and development, law, management and finance, etc. It is best to keep good communication between both entities to reach a common consensus and to keep good feedback. (2) Resources from both entities have to be integrated in the process of technology transfer. Therefore, the research institution have to be prepared to have a plan of support for private enterprises to reach the same technology level. (3) Difference in background knowledge between both entities will have impact in technology transfer performance. In the beginning, the research institution have to prepare to remedy this difference in recognition to prevent developing a product that is not competitive in the market. (4) Market changes fast. The research institution should reinforce interaction between itself and private enterprises in technology commoditization and responds to difference phase of product development and market development. keyword : technology transferring, research institution, technology commercialization, new product development, critical success factor.

無 / This study examines the strategies adopted by the global brand Dorito’s in Taiwan, and contrasts the communicative strategies with those used in Mexican market. The foundation of this analysis resided in Hofstede’s Cultural Dimensions. This research has sampled filmic advertisements used in previous and current campaigns in both countries available in social media and video sharing platforms. Cultural values, marketing appeals, and value paradoxes were analyzed, as well as other elements like product design and packaging have been assessed to understand the implications and the role that national culture plays when creating marketing strategies. Product localization and standardization have their implications in this study. Doritos’ brand communicative strategies have been modified to fit into the taste of Taiwanese buyers, adopting different appeals and values than those utilized in Mexican market. Recurrent use of value paradox, in harmony with Doritos’ brand values is found to be consistent in Mexico and Taiwan. One of the most remarkable value paradoxes adopted in branding is irreverence it extends the reach of campaigns, and brand memorability. Product standardization across markets has been a long-time strategy adopted by Doritos, although, some characteristics like flavor and spiciness level were modified in order to fit Taiwanese buyers’ taste. The data set utilized for the purposes of this study was constrained and dramatically reduced by the availability of video-based advertisements publicly available on social media channels of Doritos in each market. Doritos’ brand communicative strategies have been modified to fit into the taste of Taiwanese buyers, adopting different appeals and values than those utilized in Mexican market. Product standardization across markets has been a long-time strategy adopted by Doritos, although, some characteristics like flavor and spiciness level were modified in order to fit Taiwanese buyers’ taste.

近年來，隨著網際網路及線上社群日益普及，電子口碑的影響力迅速壯大。有鑑於這樣的趨勢，許多廠商開始尋找具有一定人氣的公眾人物或網路紅人為產品撰寫業配文。做為一種相對新穎的行銷方式，業配文同時兼具一般電子口碑的特性與產品代言的商業色彩。正因為它並非單純自發性的使用心得分享，許多消費者仍對其可信度有所疑慮，且大眾對其之觀感亦差異甚大。 本研究遂以信號理論（Signaling Theory）的觀點出發，將業配文撰文者視為信號傳遞者（Signaler）、文章內容視為信號本身（Signal）、消費者視為信號接收者（Receiver）、承載文章之平台視為信號環境（Signaling Environment），探討此四大面向中可能影響消費者文章信任、產品態度與購買意願之因素。 本研究採量化分析，透過發放線上問卷蒐集初級資料，經統計迴歸分析後發現，信號接收者面向的「撰文者與消費者相似性」、「撰文者過往名聲」、信號本身面向的「文章內容真實性」以及信號環境面向的「平台可信度」確實對文章信任有正向顯著影響，並會藉之進而影響產品態度和購買意願。此外，「平台生動性」及「平台互動性」則直接對產品態度有正向顯著影響。而本研究也針對文章信任之中介效果及信號接收者面向的「消費者人格外向開放性」、「消費者過去受業配文影響之經驗」、「消費者產品知識程度」是否具調節效果進行分析，詳細結果於研究中將一一闡述。 / In recent years, the impact of Electronic Word-of-Mouth (eWOM) has surged due to the prevalence of the Internet and social media. In response to this phenomenon, many firms have been inviting public figures or Internet celebrities to write sponsored (blog) posts for certain products. Sponsored posts, in substance, lie somewhere between solely spontaneous sharing of personal experiences and actual endorsements. Hence, many consumers still take sponsored posts with a grain of salt and remain skeptical of their authenticity as well as trustworthiness. This research builds upon Signaling Theory by adopting the concept of “Signaler”, “Signal”, “Receiver”, and “Signaling Environment”, and aims at clarifying some possible factors that may influence consumers’ trust toward the sponsored posts, product attitude and purchase intention. Among the independent variables, “Similarity between Writer and Consumer”, “Writer’s Reputation”, “Content Truthfulness”, and “Media Credibility” are significantly positively correlated with consumers’ trust toward the sponsored posts, which then positively influences consumers’ product attitude and purchase intention. Meanwhile, “Media Vividness” and “Media Interactivity” also contribute significantly to consumers’ product attitude. Other factors involved, the mediating effect of trust, as well as the moderating effect of “Consumer’s Personality” and “Consumer’s Past Experiences” are further discussed in this research.