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在台灣加入WTO之後，產業將面臨國內外經營環境劇變的衝擊，在此波演變中，企業應如何自保，並更進一步提昇企業的核心能力呢？目標成本制乃提昇企業競爭力之一大利器。然而，此一競爭利器在國外已蔚為風尚之際，國內企業卻仍採觀望之態度，探究其原因，乃在國內學術界對於目標成本制之研究頗為缺乏，且國內產業界具體實施情形亦無從得知。本研究旨在探討目標成本制之關鍵成功因素為何，以期能使國內企業界對目標成本制能有更深一層的認識。 　　本論文係以探索性的方式，首先藉由相關文獻之探討，對於目標成本制關鍵成功因素變數進行初步彙整，緊接著進行個案訪談將變數加以修正完備，最後進行問卷之設計與發放，待回收後進行統計分析。 　　本研究之研究結果如下： 　　1. 就整體而言，歸納出前10名之關鍵成功因素依序為「公司有明確且一致策略目標」、「設定合理明確的目標」、「高階主管的承諾與支持」、「設計的品質管理」、「與公司產品、行銷策略相結合」、「產品開發經理的協調與整合能力」、「顧客與市場資訊的蒐集」、「因應競爭對手策略的能力」、「VE、VA的能力」、「因應產業環境變化的能力」。 　　2. 由於各產業所面臨的生存環境有所差距，所以其在施行目標成本制時，所應特別之著重之因素也略有差異。汽車業較重視「產品改善經理掌握顧客需求的能力」、「供應商品質的管理」、「供應商成本意識的提昇」、及「對目前成本結構的掌握和分析」;精密機械業較重視「產品開發經理掌握顧客需求的能力」;家電業較重視「與部門內員工溝通」、及「產品開發經理掌握顧客需求的能力」。 　　3. 由於各公司策略、企業文化、及產品特性有所不同，且所面臨之難題亦有所異。因此，不同企業在施行目標成本制時，應再考量自身之策略、產品特性、及經營課題，以歸納出適用於該企業之目標成本制關鍵成功因素。 　　4. 因素分析之結果共分為十一個因素構面，分別為:「目標分配與達成」、「供應商面」、「規劃與複核」、「顧客資訊之掌握與運用」、「因應外部變化之能力」、「策略管理及同步開發、同步工程」、「重量級產品經理之設置」、「物流、資訊流與部門內溝通」、「給予員工激勵與明確目標」、「產品經理的協調與整合能力」及「產品經理的技術能力」。 / After Taiwan enters WTO, the enterprises in Taiwan will face a rapid change of the domestic and international business management environment. In this revolutionary transformation, how can those enterprises survive and build up their core competency? Target Costing is a good tool for business to raise their competency in the midst of competition. While Target Costing has been used widely in many other countries, the enterprises in our country are still hesitating and are making no move toward this system. After we investigated the situation, we found that Taiwan's researching institutions have not carried out much research of Target Costing, and also that there is no way for people to find out what is practiced by Taiwan's industry. The purpose of the study is to explore the key success factors with the implementation of Target Costing. We hope our research will be helpful to the enterprises in Taiwan. 　　This study is done with the exploratory method. First, by researching the related literatures, we have done the initial organization of the variables of the key success factors of Target Costing. Second, we had several interviews with those managers who make this regime in practice, and then we modified the variables mentioned above. Finally, according to our work in stage one and two, we designed and collected our questionnaires, and then used multivariate analysis to analyze the cases and draw our conclusions. 　　The conclusions of this study are: 　　1. As a whole, the top ten key success factors are “the company's strategy goal is consist and clear”, “target set is reasonable and clear”, “commitment and support from top management”, “design quality management”, “the regime can combine with company's product and marketing strategy”, “negotiating and integrating capability of product development managers”, “collecting the information of customer and market”, “ capability of replying to competitor’s strategy”, “capability of VE and VA” and “capability of replying to the change of industry environment”. 　　2. Because every industry faces a different business environment, the key factors that they should focus on are different. In automobile industry “the capability of product development manager in catching customer demand”, “supply quality management”, “cost consensus improvement of supplier” and “the capability of management in understanding and analyzing the cost structure” are the most important; in precision machinery business, “the capability of product development manager in catching customer demand” has the priority and in consumer electronic industry, “communicate with staffs” and “the capability of product development manager in catching customer demand” are the most important factors. 　　3. Because different enterprises have different strategies, products, cultures and issues, they must consider their own situation when they make this regime into practice. 　　4. The result of factor analysis is divided into 11 aspects. They are “distribution and accomplish of target”, “supplier”, “plan and review”, “catching and using the information of customer”, “capability to response the outside change”, “strategy management and concurrent engineering”, “ establishment of heavy-weighted product management”, “material flow, information flow and communication between departments”, “motivating employees and giving them definite target”, “negotiating and integrating capability of product managers” and “technical capability of product management”.

国立情報学研究所で電子化したコンテンツを使用している。

本篇論文試圖以馬克思對於資本主義問題的發現，以及相應於問題而提出的解決辦法為出發點，提出一個馬克思在實踐策略中「行動與法則」的衝突。透過這個衝突，重新回顧第二國際時，修正主義爭論中的「最終目標」問題。 透過這樣的方式，我將把伯恩斯坦對於「行動與法則」衝突的看法詮釋為對資本主義內在必然法則的放棄，從而提出社會主義原則取代崩潰的最終目標。由此將社會主義的實現脫離資本主義的必然法則，而將其基礎放在由社會主義原則所指導的當下、立即的行動上。 盧森堡則反對脫離最終目標。因為使得社會主義與資本主義不同的地方，就是在於社會主義將以新的生產模式取代資本主義的生產模式。這樣的取代之所以能夠成立，必須建立在資本主義法則發展所造成的無產階級意識上。因此，放棄了崩潰的最終目標，無異放棄了社會主義的來臨。 最後，我將探討社會主義原則在去除了最終目標之後，可能產生的優點以及必須面臨的問題。

本論文提出數個線性規劃模型建立成長基金的投資組合。目標函數皆以目標規劃方式呈現。第一個模型採用追蹤與成長差距最小的原則。第二個模型改採用大中取小原則。第三個模型則考慮時間因素對於投資組合的影響，修正第一個模型加入時間參數。最後以台灣上市股票市場作為實證分析對象，探討三組模型之表現。 / This thesis presents three linear programming models for selection of the growth portfolio based on historical data. The objective functions of these models are described by goal programming. The first model employs the principle of minimizing the deviation of the value-increasing index. The second model employs the mini-max principle. The third model is derived from the first model and includes the timing effect of historical data during construction of portfolio. The computational results and performance are illustrated by modeling with realistic data from the Taiwan stock market.

本文旨在研究中文日常會話中語言及手勢之隱喻表達，並根據Lakoff和Johnson的概念隱喻理論（Conceptual Metaphor Theory），探討語言與手勢之慣常隱喻表達以及兩者的互動關係。本文共分析247筆隱喻。其中110（44.5%）筆在語言及手勢中同時傳遞同一類型之隱喻概念；另外137（55.5%）筆只藉著手勢傳達隱喻概念。 日常會話語料中共發現九種隱喻類型，包括身體譬喻、因果譬喻、傳輸譬喻、容器譬喻、實體譬喻、虛擬移動譬喻、 空間方位譬喻、擬人譬喻以及複合譬喻。此外，根據意象圖式之概念，本研究也區分了九種來源域概念：活動、身體部位、容器、虛擬移動、力、物體、路徑、人與空間。隱喻可以用來表達繁多的目標域概念，以下八種目標域概念在語料中至少出現五次：群體、心理活動、具體活動、程度、順序、說話內容、狀態與時間。 研究發現，實體譬喻（77.8%）及空間方位譬喻（17.4%）在日常會話中最為普遍。根據Lakoff 和 Johnson （1980c），人們對於實體之經驗提供了多種方式來表達其他抽象概念，例如我們能集合、分類、量化物體以及確立物體之情勢。Lakoff 和 Johnson亦表示，空間方位是構成某些概念（例如：高地位）之不可或缺的部分；缺乏空間方位譬喻，很難利用其他方式表達。因此，日常會話中經常使用實體譬喻及空間方位作譬喻。空間方位譬喻之來源域概念可以是空間或路徑，而其他類型之譬喻僅來自單一來源域。最常見的來源域概念為物體，而常見之目標域概念則有狀態、時間及具體活動。有關單一來源域至多元目標域之隱喻對應，來源域概念包括物體、空間、路徑、虛擬移動、活動及容器，可用以表達多個目標域。有關多元來源域至單一目標域之隱喻對應，目標域概念包括時間、心理活動、說話內容、順序及程度，可藉由多個來源域表達。 本文亦從三方面探討語言及手勢如何共同表達隱喻概念：語言及手勢之時序、手勢之關聯詞彙、語言及手勢之語意配合，以瞭解關於語言與手勢產生之不同理論假說。Lexical Semantic Hypothesis認為手勢源自於詞項之語意內容，也主張手勢出現之時間通常先於相關詞彙，以利詞彙搜索。Interface Hypothesis則認為空間-運動訊息及語言訊息在產生手勢之過程中相互影響，因此手勢及語言會同時出現，而本研究確實發現手勢大多與相關詞彙同時出現。再者，17.4%的手勢對應片語，而不限於單詞，此結果與Lexical Semantic Hypothesis之見解相悖。最後，研究發現55.5%之隱喻僅藉由手勢表達。因此語言及手勢傳達不同的語意訊息，結果支持Interface Hypothesis之論說—手勢和語言可各自表意。上述三項結果支持Interface Hypothesis之論點。 / This thesis explores the linguistic and gestural expressions of metaphors in daily Chinese conversations. Following Lakoff and Johnson’s framework of Conceptual Metaphor Theory, the present study aims to investigate the habitual expressions of metaphors in language and gesture and the collaboration of the two modalities in conveying metaphors. The present study examined 247 metaphoric expressions. The data includes 110 (44.5%) metaphors being conveyed concurrently by speech and gesture—the two modalities expressing the same type of metaphors—and 137 (55.5%) metaphors being conveyed in gesture exclusively. Nine types of metaphors were found in the daily conversations: Body-part, Causation, Conduit, Container, Entity, Fictive-motion, Orientation, Personification, and complex metaphors. Furthermore, based on the notion of image schema, nine types of source-domain concepts were recognized: ACTIVITY, BODY-PART, CONTAINER, FICTIVE-MOTION, FORCE, OBJECT, PATH, PERSON, and SPACE. A great variety of target-domain concepts were realized via metaphors; the present study focused on eight types, each occurred more than five times in the data: GROUP, MENTAL ACTIVITY, (physical) ACTIVITY, DEGREE, SEQUENCE, SPEECH CONTENT, STATE, and TIME. The results showed that Entity metaphor (77.8%) and Orientation metaphor (17.4%) are the most common types in daily conversation. According to Lakoff and Johnson (1980c), people’s bodily experiences of physical objects provide basis for viewing other abstract concepts; for instance, we can group, categorize, quantify, and identify aspects of objects. They also suggested spatial orientations are essential parts of certain concepts (e.g., high status); without orientation metaphors, it would be difficult to find alternative ways to express the ideas. Therefore, Entity metaphor and Orientation metaphor are frequently employed in metaphoric expressions. Orientation metaphors are based on two source domains, SPACE and PATH; the other types of metaphors are all associated with a single source domain. The most common type of source domains is OBJECT, whereas the common types of target domains are STATE, TIME, and PHYSICAL ACTIVITY. With regard to the one-source-to-many-targets correspondences, the source domains of OBJECT, SPACE, PATH, FICTIVE-MOTION, ACTIVITY, and CONTAINER could be used to express numerous target-domain concepts metaphorically. As to the many-sources-to-one-target correspondences, the target-domain concepts of TIME, MENTAL ACTIVITY, SPEECH CONTENT, SEQUENCE, and DEGREE could be represented by multiple source-domain concepts. The collaboration of language and gesture enables us to evaluate the various hypotheses of speech-gesture production, based on the temporal relation between language and gesture, the lexical affiliates of metaphoric gestures, and the semantic coordination across the two modalities. The Lexical Semantics Hypothesis suggests that gestures are generated from the semantic of a lexical item (or a word) and that gestures tend to precede their lexical affiliates to help lexical search. The Interface Hypothesis proposes that spatio-motoric and linguistic information interact with each other during gesture production, so gestures and the related speech will occur at the same time. The present study found that gestures mostly synchronize with the associated speech. Moreover, 17.4% of metaphoric gestures are associated with grammatical phrases rather than words. This result opposes to the claim of the Lexical Semantics Hypothesis. Last, the present study found that 55.5% of metaphoric expressions are being conveyed in gesture exclusively. The result supports the argument of the Interface Hypothesis that language and gesture can covey diverse semantic contents respectively. Based on the above findings, the current study tends to support the Interface Hypothesis.

台灣的競爭優勢在於為數眾多的企業，彼此在產品供應鏈上有著強烈互補性與製程連貫性，惟彼此間並無有效供應鏈管理，而使彼此發揮綜效。目標成本具備有效管理、整合供應鏈及較少成本中心之優勢，其在日本發展成熟且應用範圍相當廣泛，而台灣卻甚少企業了解及採用。探究其原因在於台灣探討該制度導入過程之研究或文獻相對稀少，而導致企業界裹足不前。 因此，本研究以個案研究方式對手錶產業之個案公司進行研究，由組織管理型態、目標成本管理程序、與供應商之關係三方面探討目標成本制導入過程中可能產生之問題及解決方法。研究結果指出組織型態之改變可使目標成本制順利導入，跨功能團隊亦能成功縮短新產品開發時間。另外，採行合適之目標成本管理程序能有效降低新產品開發成本，供應商關係亦因目標成本制之導入而與個案公司緊密結合，進而達到整合供應鏈之效果。 / The advantage of Taiwan in competition is that there are a lot of companies which are complemented in supply chain. However, there isn’t an effective management to bring these companies into full play. Target Costing can integrate and manage supply chain cost-effectively, and is popular in Japanese enterprise. The reason is that there aren’t enough references and research to introduce the management costing system in Taiwan. Accordingly, this research is a case study of the watch industry. It explains how to introduce Target Costing into enterprise in three aspects: organization management, target costing procedure, and the relationship with supplier. The result indicates that the change of organization can ease the introduction of Target Costing, and the cross-functional teams help to reduce the duration of new product development. If the company adopts appropriate Target Costing procedure, it can also reduce the product development cost. Target Costing can also strengthen the relationship with supplier, which results in a thoroughly integrated supply chain.

目標解讀在許多不同的模仿理論中均受到重視，並被認為是模仿學習中的關鍵。其中，目標導向的模仿理論認為在模仿過程裡，觀察者會將動作要素以階層關係重組為主要目標和次要目標，在資源有限的情況下，次要目標在模仿中容易被忽略，只重現主要目標。本研究修訂過去研究嬰兒目標導向模仿之作業，探索示範中的動作方向及口語提示線索如何影響嬰兒的目標導向模仿。在實驗1中，嬰兒看到示範者以跳躍或滑行的動作方式將玩偶移動至桌面或盒子裡，結果發現嬰兒會在沒有盒子的情境中模仿不同的動作方式，並在有盒子的情境裡模仿示範者的位置選擇。實驗2修訂實驗1的程序，延後呈現運動方向提示目標的時間，結果發現移動路徑的改變會使嬰兒在有盒子情境裡模仿位置選擇的正確性下降。實驗3在示範開始前加入口語提示協助嬰兒區辨目標位置，並使用與實驗2相同的移動路徑，結果發現口語提示無法增加有盒子情境位置選擇的正確性，反而使無盒子情境中模仿動作方式的表現減少。嬰兒的模仿行為不能完全用目標導向模仿理論中目標的階層排序解釋，示範情境、溝通互動以及語言等不同線索皆可能影響嬰兒推理目標的方式，改變模仿的傾向。 / The goal-directed theory of imitation claims that infants imitate an action by decomposing it into separate and hierarchically organized goals. When resources are limited, infants ignore less important goals to reproduce main goals. The evidence of this theory is that infants prefer to imitate action outcomes over styles when an external goal was present. In contrast, infants take action styles as major goals when there was no observable outcome. In this research, we investigated how movement direction and verbal information influence the goal-directed imitation process. In Experiment 1, we replicated the goal-choice imitation task used in previous research. 18-month-old infants observed an adult moving a toy animal in different action styles (slide or hop) into one of the two boxes (box condition) or onto the table (no-box condition).The results showed that infants imitated the action styles in no-box condition and matched the location choice in box condition. In Experiment 2, we modify the task by delaying the timing of movement direction cue for goal choice. Infants imitated the box choices less accurately after observing the modified demonstration. In Experiment 3, we verbalized the actor’s goal to investigate whether the goal choice errors in Experiment 2 are due to the lack of goal salience. We found no increase for the accuracy of matching location in the box condition but a decrease for the imitation of action styles in the no-box condition. In addition to the tendency to imitate different goals in different conditions, the study suggests important roles of movement direction and verbal cues in infants’ goal-directed imitation.

京都大学 / 0048 / 新制・課程博士 / 博士(理学) / 甲第19544号 / 理博第4204号 / 新制||理||1603(附属図書館) / 32580 / 京都大学大学院理学研究科生物科学専攻 / (主査)教授 正高 信男, 准教授 後藤 幸織, 教授 中村 克樹 / 学位規則第4条第1項該当 / Doctor of Science / Kyoto University / DGAM

本研究以NIKE體驗活動為研究情境，針對曾參與過NIKE舉辦之體驗活動的消費者做為研究對象，透過質化訪談的方式探討消費者參與品牌體驗活動之動機，以及參與品牌體驗活動後帶來的個人效益，以及品牌所獲得的效益，最後綜合研究結果給予品牌體驗活動設計之建議。 本研究的結果發現，消費者參與NIKE體驗活動的動機，是因為其提供了：可以設定和追求的目標、品牌社交效益和以及彰顯品牌與自我的一致性。當體驗活動結束後，消費者可以感受到與自我相關的效益，包括：自我效能和主觀幸福感的提升，以及與品牌相關的效益，包括：品牌態度和品牌形象正向的改變。而根據訪談結果又可以發現，當品牌體驗活動能滿足消費者的參與動機時，將可以增強參與後與自我及品牌相關的效益。據此研究結果，本研究提出一研究模型供未來相關研究參考。 根據以上研究結果，本研究提出品牌實務操作體驗活動的建議：一、品牌可以提供與品牌印象連結的目標，並適時地給予消費者協助。二、品牌可以透過體驗活動提供消費者社交效益。三、品牌可以透過體驗活動彰顯品牌個性。透過以上的品牌體驗設計，將能提升消費者對於品牌之正向品牌印象及品牌態度。 關鍵字：品牌體驗、目標設定和目標追求、自我效能、品牌態度 / This study use NIKE’s brand experience activities as contextual research topic. The goal of the research is to explore the motivation and benefit gained toward brand experience by using semi-structured interviews with interviewees who have attended NIKE’s brand experience activities. With abundant interview result, this study aims to give suggestion for future design of brand experience activities. The results of this study showed that customer attend brand experience because it not only provides a goal for customer to set and to strive for, but also provide a channel for customer to gain social benefit and to show self-congruity with the brand. The study also showed that customer could gain self-efficacy, sense of subjective wellbeing and have positive influence toward brand attitude and brand image. In conclusion, when brand experience satisfies customers’ motivation; customer will be positively influenced on both self and brand-related concept. On top of this, this study conclude a research model for future studies. Suggestion for future brand experience planning is provides by this study: First, a brand could offer a goal for customer to strive for and give customer sufficient help. Second, a brand could provide social benefit via brand experience. Third, a brand could show its personality through brand experience activities. By utilize these principles on brand experience activities design; customer will have positive influence toward brand image and brand attitude. Key words: Brand Experience, Goal Setting and Goal Striving, Self Efficacy, Brand Attitude