於理論上，自由市場透過「價格機能」之運作，將使資源之配置與使用達到最高效率 ，然此市場之運作需有某些前提–完全競爭及無外溢效果等方能成立。但於現實社會 中上述假設前提並不存在，致使柏拉圖的最適境界(pareto optimal)無法達成，尤其 是具有異質性，不可移動性、不可增減性之土地，更易導致土地市場的地理區隔及非 完全競爭等現象；外部性及公共財不足之市場失靈(Market Failure)問題更是伏拾皆 是；再者和經濟部門為追求最大利潤，往往罔顧社會成本，導致不當的土地配置與使 用。故政府之適當干預確有其必要，而土地規劃與管制則係反應此種需要，以修正及 彌補土地市場之缺失，俾達土地之合理配置與使用。 然而，土地規劃管制之實施過程中，由於各宗土地使用類別與密度之差異，或變更使 用等，往往對地價造成上漲或下只之經濟效果，導致土地所有權人間之利得(windfa- ll) 或損失(wipeout) 之不公平現象，實有待積極改善。處理此類公平性問題的方法 有許多，例如區段征收、市地重劃、發展權移轉(T.D.R) 及稅捐等方式，本研究乃選 擇我國土地政策之最高指導原則–平均地權之主要政策手段–土地稅–進行研究。此 外，如何運用土地稅來促進土地規劃與使用管制目標之達成，亦為本研究之範圍。 故本研究擬基於效率與公平之觀點，參考國外土地稅制針對我國土地稅之課稅時機、 課稅方式、稅基、稅率結構等予以檢討分析，俾能改進現行之地價稅、土地增值稅與 空地稅的課征，以達平均地權之地盡其利與地利共享之崇高目標。 全文計六章，分別為： 第一章 緒論 第二章 文獻回顧 第三章 土地規劃管制與其公平性之探討 第四章 土地稅促進土地規劃管制實施之分析 第五章 現行我國土地稅制之檢討與改進措施 第六章 結論與建議

有關如何衡量研究發展與製造部門技術移轉績效的高低，學者建議可由：技術面（如 獲得專利數、新產品發展失敗比率）；及成本╱經濟面（如生產力的提高、企業獲利 率的增加）；兩構面以間接方法加以衡量。本研究設計以新產品佔全部產品比率、企 業銷售額成長率、新產品上市成功比率、及個人對新產品發展主觀滿意程度等四項， 衡量企業之新產品發展績效，並以此績效代表研究發展與製造部門間技術移轉績效的 指標。 本研究冀望回答以下的問題： （一）組織中有那些構面會影響移轉績效。 （二）由不同部門負責新產品發展程序之各項活動，是否會造成移轉績效的差異。 （三）研究發展與製造部門進行技術移轉時，參與活動部門對於移轉中所面臨有關的 技術問題，非技術問題、組織與組織氣候問題，是否會因各人所屬部門之不同、產業 不同、或技術轉移績效的高低，而有不同的認知。 本研究選擇國內資訊電子業及汽機車製造兩產業，以問卷調查法進行研究。共蒐集有 效問卷１０２份，分別為前者３３家，後者２３家，共５６家企業。所蒐集之樣本資 料，再以統計方法－因素分析、集群分析、變異數分析、ｔ檢定、次數分配等一，利 用ＳＰＳＳＰＣ＋套裝軟體，對各項假設加以驗證。 研究發現，移轉績效不同的企業，在移轉時對進度的控制、溝通上依賴書面正式化的 程度人員流動率等方面均有顯著差異。在組織分工上，由誰負責決定新產品品質水準 、誰評估現有設備在製造新產品之能力與限制、及由誰決定生產新產品所需增加或改 良之設備等任務，兩部門間人員認知有顯著差異。此外部門間技術能力的差距、本位 主義、溝通的次數、及高階主管支持與否等等，並移轉績效的高低均有顯著的差異。

第一章說明研究動機、目的、方法及範圍，第二章介紹技術移轉，第三章介紹適當技 術，第四章介紹技術擴散與生根，第五章為結論與建議。 開發中國家技術升級途徑有二，一為加強研究發展活動，一為自開發國家引進技術， 前者費用高，為長期政策；後者成本低，為短期策略。 自開發國家引進技術的途徑很多，但在今日世界經濟體系中，多國性企業的擴張與成 長，促成國際技術情報流動的增加，一般相信此為開發中國家獲得技術的最重要途徑 。 在臺的多國性企業，在初中技術移轉功能上，扮演的角色為何？利用問卷調查在臺外 資廠商，一般說來，在移轉技術及擴散技術方面，都扮演積極角色；至於所引進的技 術，大部份并未經過修改；在技術生根方面，實有賴於本國技術吸收能力的提升，若 依日本的經驗，唯一方法，乃是在教育與訓練人才方面下功夫，此為本論文之結論。

摘要 核心能力往往是企業在競爭激烈的商場中賴以生存之憑藉，然而環境變動程度劇烈使得各企業固有之核心能力面臨挑戰，學界紛以提出核心能力僵化、核心能力無效論來解釋此一現象。近來台商赴大陸投資之熱潮，從媒體工作者不斷提出不同標題如「該西進，亦或是上進」可見一斑。然而台商在台灣賴以競爭之核心能力，移轉至大陸後仍能保持其競爭優勢嗎？或是僅需因地制宜而稍加改變後，仍能發揮其效果？ 動態能力說由核心能力說演化而來，而因應環境之改變而迅速調整自身之核心能力乃動態能力說最為強調且關切者。而探討能力移轉模式的學說甚多，但多是考慮因應政治法律、社會文化、經濟，以及教育等因素而選擇不同的模式移轉。而對於經營知識因應環境的修正，本研究將調整方式分為「本質」的調整與「程序」的調整來作為區分其調整經營知識之依據。 本研究依據文獻整理之結論，以核心能力觀點與環境、時間變數提出動態能力之新定義。本研究認為，在母國企業的核心能力，因為母國企業至地主國設廠或合資，使得核心能力至地主國需要調整與修正，而造成核心能力的組成與發展都可能有所不同。此種因應環境而不斷改變組織之核心能力的過程，即為「動態能力」的概念。此種定義與過往學者所強調之不同在於時間變數之加入，能夠清楚看出過去之核心能力與修正後之核心能力其動態變化的過程，以補過往學者僅探討單一時點核心能力之不足。本研究以前往大陸投資之台商為個案探討對象，共計五個個案。個案進行之程序從該公司前往大陸投資之目的為起始，進而找出其在台灣之核心能力。而後，由能力移轉至大陸時，所需因應當地環境等因素之不同而修改的能力有若干、程度為何著手。最末者，將各公司因應當地環境所需新創之能力作一描述與探討。 本研究所探討之個案公司所前往大陸之目的幾乎都以成本為首要考量，其次以市場因素而前往投資者亦不在少數。分析各個案研究公司後，有以下命題：所欲移轉核心能力之技術知識複雜度、內隱程度愈高，能力移轉模式愈傾向直接投資。母公司對於投資之地主國公司所有權擁有程度愈高，能力移轉程度愈高。台商所前往地主國環境愈複雜、條件因素愈弱，以及地主國公司目標差異與母公司愈大者，該企業能力移轉修正與新創能力之程度愈高。地主國之生產條件因素愈差、支援與相關產業表現愈差、地主國對產品需求本質與母國差異愈大、地主國企業策略、結構，以及競爭狀態與母國差異愈大，能力移轉修正程度愈大。企業愈傾向內銷市場導向，需要在地主國創造新能力的傾向愈強。此外，本研究亦發現，企業因其處於產業價值鏈上位置之不同，將因而影響其前往地主國投資之動機。 本研究所提出之動態能力觀點，不僅適用於學術上之研究，亦能給予產業界些許建議。第一，由母國移往地主國之移轉模式是否與該企業核心能力之技術特質相對應。第二，對於地主國企業之所有權擁有程度是否與移轉模式之選擇相對應。第三，欲前往之區域其鑽石體系是否能提供該企業未來策略擬定之支持。第四，內銷導向之企業，對於法令之知曉程度需較外銷導向之企業靈通。第五，瞭解自身處於產業價值鏈之位置，並且對於企業本身所能提供之價值單元做一界定，使得赴大陸投資之動機與核心能力相互呼應與搭配。此外，本研究亦對後續研究之學者提出部分建議。第一，往後可針對企業單一核心能力（如生產能力）作動態能力之分析，可收專精且深入之效。第二，未來研究學者可接續探討能力移轉後，對地主國產業或企業之擴散效應。第三，研究可始自核心能力在母國之形成與背後之原因，如此可與移轉後能力需修正之原因相互對應，或許所研究出之成果，更值得產業界作為赴大陸投資前之參考。 / Abstract Core capabilities are the basic elements by which an enterprise could survive in the competitive business field. However, the violent variation of the environment makes the innate core capabilities of the enterprise face the challenge. Therefore, the academic community proposes “rigidity core capabilities” and “invalidity of core capabilities” to explain why the enterprises’ inability to face the variation of environment would occur. Nowadays, it has been a fever that more and more Taiwan’s entrepreneurs invest in Mainland China. The trend is also definitely revealed by the headline of the magazine such as “should we move westward to Mainland China or go forward by ourselves rooting in Taiwan?” Could core capabilities, which the enterprises implement in Taiwan, still sustain competitive advantages when transferring in Mainland China while transferred into local branches in Mainland China? Or is it possible that core capabilities may be transferred slightly to suit the measure to local conditions and could become more effective in the new region. The theorem of dynamic capabilities, evolving from core capabilities, highly emphasizes and deeply concerns that the ability of adjusting capabilities to fit in the variation of the environment. There are lots of debates over the capabilities transferring models, which is based on differences of the political, social, cultural, and educational factors. In an attempt to clarifying the modification path of business knowledge, this research adopts two business knowledge adjusting methods: nature modification and process modification. Basing on scholars’ concerning research documents, this research generates the new definition of dynamic capabilities: core capabilities, environment variations, and time variables. In this research, originally-existed core capabilities, with corporations investing in or joint ventures in the host countries, will be modified to adjusting into current circumstances. This process, which modified core capabilities of the organization to adopt different environments, is so-called “dynamic capabilities”. This definition could find out the process of the dynamic variation, which is from core capabilities in the past to modified ones. This research discusses those who invest in Mainland China and there are 5 cases totally. The analytic process of these cases is in a logical way. Starting from finding out the objective of investing in Mainland China and then look for theirs’ core capabilities in Taiwan. When transferring capabilities to Mainland China, Taiwan enterprises’ modified capabilities for fitting into the different environments would be found out. The last part, capabilities created for local conditions would be described and discussed. The objective of the 5 cases in this research all concerns about the cost and market issues. After analyzing these companies, we could obtain the proposition: if the complexity of technical knowledge of transferring core capabilities is higher, the tendency of transferring model would be direct investment; if the ownership of the investing company is higher, the level of transferring capabilities would be higher; if the environment of host country is more complex, the level of capabilities modified and created would be higher; if the performance of supporting and related industry is worse, the level of capabilities modified would be higher. Besides, the different places on the industry value chain would affect the objective of investing in host country. The dynamic capabilities perspective proposed by this research not only suits for academic community, but also could give some suggestion for industrial circles. First of all, is the transferring model highly related to the technical characteristic of core capabilities? Secondly, is the level of ownership of host enterprise highly related to transferring model? Thirdly, does the supporting and related industry of that area support enterprise’s future strategy? Fourthly, enterprises selling in the host country should learn more about the legal issues than exporting enterprises. Fifthly, to understand which place enterprises themselves are in the industry value chain and which value unit they could offer to fit in the objective of investing in Mainland China. Besides, this research also proposes some suggestion for future scholars. Firstly, they could analyze dynamic capabilities for the single core capability, such as production capabilities which are usually competitive advantages of Taiwan enterprises. Secondly, diffusing effect for host industry after capabilities transferring could be discussed. Thirdly, future researches could start from finding out the forming reason of core capabilities and then compare to the objective of investing in Mainland China. Therefore, the result would be more practical for Taiwan enterprises’ reference before investing in Mainland China.

臺灣現有移轉計價之規範未有明確的罰則(Penalty)，因而衍生許多稅負規避的問題。本文採用動態最適化(Dynamic Optimization)的模型來觀察跨國企業移轉計價的行為，在面臨懲罰與兩國稅差時企業會如何利用移轉價格及數量來進行獲利移轉以規避稅負，進而分析政府調降稅率以降低稅差並吸引獲利移轉的稅率政策對企業移轉計價的影響，最後再探討罰則在法規制定上的必要性。結果顯示，預料到的稅率政策在長期能有效減少企業從事移轉價格操弄(Transfer Price Manipulation)，但在短期﹝除了宣告那一刻之外﹞反而更助長移轉價格操弄的發生，特別是當政策宣告至執行之期間過長時更為嚴重。此外，由先前的文獻可知無罰則下的最適移轉價格為一邊界解(Boundary Solution)，本文也證明了此邊界解亦可能出現於有罰則的情況下。然而，罰則的存在創造了內部解(Interior Solution)的可能性，此內部解較邊界解更趨近於常規交易價格，因此我們仍建議政府制定罰則。 / This paper employs a dynamic optimization model to determine the equilibrium price and quantity in a multinational firm (MNF) faced with a threat of a penalty. We analyze the impact on transfer pricing that arises from the unanticipated and anticipated permanent taxation policy of home country and host country. Anticipated taxation policy for reducing tax differentials can reduce transfer price manipulation in the long term. However, except for the moment of announcement, such reduction of transfer price manipulation does not occur in the short term, especially in the case of a large time lag of policy. We also show that the boundary solution is possible even though transfer price penalty exists and suggest that governments impose penalty which creates the possibility of interior solution.

現代化組織雖然熱衷於導入資訊科技來提升組織競爭力，但研究發現近一半的科技導入最後是以失敗收場；此種不導入科技則組織將失去競爭力、但導入科技後卻達不到預期成效的兩難，是造成組織生產力困境的原因之一。此一企業面對科技採用的兩難困境，引發本論文的研究動機。 實務中許多科技導入失敗的案例已經說明決定企業是否擁有競爭力不在於組織是否導入科技或使用者如何採用新科技，愈來愈多的研究已證實如何在導入科技後，讓員工願意改變既有的工作習性，並樂於持續地使用科技，且逐漸將科技使用內化成為日常工作實踐，可能更加重要。此外，實務中也常發現組織內的科技使用者在面對相同科技時，往往並不是接受科技，或是拒絕科技的二元採用論；相反地，因為使用者會對科技進行自我詮釋與賦予個人意義，故導致許多不同且有趣的採用類型，甚至可能造成非預期的負面反應與行為。 過去許多探討個人層次的科技採用研究專注於科技採用者的認知因素對科技接受與否之影響，本論文則專注於科技採用的情感面探討，瞭解使用者對科技的心理擁有感受如何影響採用行為。綜合過往文獻的不足，本論文提出二項主要研究問題：(1) 科技採用是否存在多元化的採用類型？影響原因為何？與 (2) 科技採用者對科技的心理擁有感如何影響科技採用行為與績效？ 針對上述的研究問題，本論文回顧科技採用、科技意會、心理擁有感與在地知識等相關文獻，輔以二階段的研究策略，依序進行個案質化研究的理論建構 (研究一) 與量化假說的理論驗證 (研究二)。首先，研究一以新加坡康福計程車與台灣大車隊計程車為研究個案，藉由瞭解二地的計程車司機如何採用衛星派遣科技之紮根研究，歸納出科技採用者的科技心理擁有感將影響對科技的意會，與使用科技的在地知識類型；其次，科技心理擁有感可藉由以上二者的中介效果，進而影響科技採用型態與採用頻次。本論文由研究一推導出相關的研究假說，以供研究二進行關係驗證。最後，在研究二中，本論文藉由科技心理擁有感、在地知識、科技意會的量表發展與結構方程式統計分析，進行研究一的假說驗證與探討。 經由數百位計程車司機開車實踐的觀察、訪談與大樣本問卷調查後，本論文發現科技心理擁有感可區分為「我的科技心理擁有感」與「我們的科技心理擁有感」二類屬性；而科技心理擁有感將產生二大類的科技意會類型：「實用認同型科技意會」與「自利專屬型科技意會」，與二大類的在地知識：「近地型在地知識」與「遠地型在地知識」，最後，進而影響科技的多元採用類型與採用績效。 本論文有系統地利用質性紮根研究進行構念的歸納與分類，發現不同型式的科技心理擁有感、多元科技意會、在地知識與科技採用類型，並建構一個多構念且具完整性的科技採用分析架構與衡量方法。同時，本論文也借用組織行為理論中的心理擁有感理論於科技採用研究中，以解釋個人對科技的心理擁有感如何影響科技採用行為。整體而言，本論文力求達到研究情境真實性、研究衡量精準性與研究結論類推性的理論建構三大目標。 / For purposed of efficiency, organizations often engage in adopting or transferring new technology across national boundary to increase their competitive advantage. But researches found over half cases of IT (information technology) implementation failed in the end. This dilemma between losing competitive advantage without IT implication and failing in adoption with technology transfer is a main challenge of organization. The research objective of this dissertation is to understand the profound occasions of this dilemma. In the reality, many IT failure cases have illustrated keeping competitive advantage for organization was depends on how to transform users’ routines or habits from current IT usage on post-adoption stage rather than adopting a new technology on pre-adoption stage. In other words, the final goal of IT implementation is to internalize the technology use to become users’ daily practices. In addition, what is missing from the current discussion literature of technology management is that technology adoption is multiple patterns rather than a trade off between acceptance and rejection. Therefore, in different organizational context various users may render multiple interpretations of the same technology, leading diversified adoptive behaviors or some negative and unexpected results of IT use. The first research question of this dissertation is: How do people’s situated practices enact patterns of users’ sense-making towards technology, leading to multiple modes of technology use? Prior studies of technology adoption in individual level have developed a set of useful analysis on technology acceptance from users’ cognition perspective. However, the current literature has not yet investigated behaviors of technology adoption from affective approach. The second research question of this dissertation is: How feeling of ownership of technology individual user has influences their technology use? Through the literature review from technology adoption, technology sense-making, psychological ownership, and local knowledge, we built a two-stage research strategy to answer the above research questions. First, we formulae a conceptual framework by conducting qualitative research approach. Two cases was investigated in this stage, they were Comfort Taxi Co. in Singapore and Taiwan High Transportation Co. (THT) in Taiwan. By ethnographic data collecting from two cases in two years fieldwork, we observed how taxi drivers in Singapore and Taiwan adopt and use the same technology, G.P.S. (Global Positioning System) dispatch system, named Cablink. Second, from the findings of qualitative cases, we generalized the some hypothetical relationships among psychological ownership of technology, technology sense-making as well as patterns of local knowledge users own. The next, we test these hypotheses through questionnaire development and surveys answered by THT taxis drivers in Taiwan. The findings indicated that the taxi drivers had two types of psychological ownership of technology (Self-oriented and Collective-oriented) triggering two modes of technology sense-making (Pragmatism sense-making and Autism sense-making), and two kinds of local knowledge (Local search on knowledge and Distant search on knowledge). Consequently, the frequency of technology use will be influenced by above constructs directly and indirectly. In conclusion, this dissertation proposes to analyze technology adoption through sense-making and feelings of ownership by combining qualitative and quantitative methods. The findings enhance the theory of technology sense-making and psychological ownership, and suggest practical implications for post technology adoption and global technology transfer.

本文以中國1997~2003年中央政府對地方政府之淨移轉支付為研究對象，運用量化之研究途徑，分析中國近年來中央政府資源分配之財政目標變化，以及影響此財政目標之主要因素。依據本文實證結果分析顯示，在1997~2003年這段期間，中國中央政府的財政資源分配方式由過去以穩定社會環境、發展整體經濟為主要目標，轉以均衡各地情況為主，於此同時，影響此財政資源分配模式之主要因素為區域政策之轉折，並推論中國區域政策的產出與執行，並非如一般所論，僅是領導人安定環境、攏絡民心的口頭宣示和空頭支票。 / Through examining the transfer payment from China’s central government to provincial government, this study seeks to discover the logic of financial resource allocation in China. It goes on to compare the modes of financial transfer in different years to see whether China has devoted more resources on income redistribution, and if so, which factor make that happen. My findings suggest that China does adjust the logic of resource allocation, shifting from pro-growth to pro-balance through these years. And, the key that trigger such change is the modification of regional policy instead of reshuffle of top leadership.

近年來，在全球化市場競爭之衝擊下，企業競爭日益激烈，誰能較早取得關鍵技術，並將之轉化為公司內部的技術能力，將是一個公司開拓或保有市場的一項關鍵因素；對那些知識及技術本位的企業，更是如此。然而，在如此激烈競爭的環境中，為求快速、正確且有效率的取得技術知識，已無法由企業內部獨自完成。據此，尋求外部的技術知識來源已是企業決策者所必須正視的課題。 因此，就國內的企業研究環境而言，如何運用產學合作機能，利用學校與企業資源，雙方在合作上發揮科技資源整合互補效應，以減少學校基礎研究與企業應用研究之間的差距。不過，為何在同一個研究單位，執行技術移轉的績效成果有顯著的差異。什麼是產學績效的評定標準、什麼是它影響技術移轉執行的顯著因子、它們之間的關係如何？本研究討論主軸專注在專案技術移轉執行過程。 目前國內及國外對於產學合作的相關研究很多，有些學者對於產學合作的機制、動機、合作成效、關鍵成功因素作討論；也有些學者針對某特定區域中的產學合作現況作研究，但是研究方向大多以學校的角度評估產學合作的績效，很少看到以公司研究單位的角度來了解影響因子。因而，由公司端探究企業影響產學合作執行績效的要素，也是本研究另一個特色。 希望藉由影響執行過程的因素和績效這兩個構面，所產生的問題，逐一的討論，希望能了解這些因子的因果關係。在未來產學合作專案中，加強做好不足的地方。使合作的結果更加理想。 / In recent years, it’s a key factor for a company to develop or to keep market by getting a core technology earlier and converting it into a company’s internal technical competence. Such scenario is also applied for those enterprises which are knowledge and technology -oriented. However, it is very difficult for an enterprise alone to get a core technology promptly, correctly and efficiently under highly competitive environment. Therefore, seeking outer source of technical knowledge is an essential lesson for an entrepreneur. As for domestic setting of enterprise’s research, it is important to shorten the gap between academic theoretical research and industrial applied research through integrating technical resources from both university and enterprise to obtain compensatory effects for each other on the cooperative basis. However, there is an obvious discrepancy on the performance of executing technical transfer in the same research unit. What are the criteria for evaluating industrial performance and academic one? What are the obvious factors which affect execution of technical transfer? And what are their relationships? This research focuses on the executive process of technical transfer. There are many domestic and foreign researches done on the topic of cooperation between the industry and the academy. Some scholars have discussed about the system, motive, result and key successful factor of the cooperation between the industry and the academy. Some other scholars have done research on present situation of cooperation between the industry and the academy in certain area, but many researches have been done in the academic way of evaluating performance of cooperation between the industry and the academy. Fewer researches have been done in the industrial way of estimating the influential factors. Another special feature of this research is the executive performance of cooperation between the industry and the academy could be affected by the industry. I hope those problems caused by the factors which affect the executive process and its performance can be discussed individually, and the relationship between cause and effect can be understood properly. Also, I wish I can do well in those areas needed to be enhanced in the future project of cooperation between the industry and the academy, and make it better for the result of such cooperation.

財產權的發展，具有將外部成本內部化，以及減輕租值消散的功能，同時也會影響誘因機制與市場行為，因此，建立可執行的財產權或契約系統，有助於降低交易成本，促進市場交易的效率。土地使用分區管制是政府用以界定財產權的一項重要工具，但在執行的過程中，會受到資訊不完全的因素所限制，而產生許多社會經濟衝突的問題，所以，在財產權界定不完全的情形下，分區管制制度的執行可能是一種負和、零和或正和的賽局。 在台灣的都市規劃管制制度下，土地使用分區管制一直被視為政府執行都市公共政策的重要工具，但是土地使用分區管制制度變遷的原因及對財產權配置的影響，很少被深入的探討，亦少有相關的實證研究予以論述說明。由於分區管制決策直接影響人民的土地財產權範圍，因此，以財產權為研究的焦點，連結制度及執行層面的動態分析，可以更深入地了解政策運作的過程，檢視分區管制制度設計的問題，藉以提供更佳的制度環境。本研究嘗試以新制度經濟學的基礎，基於財產權的觀點，連結制度變遷及執行層面的分析，研究所有權人及利益團體如何透過與政府的協商，改變土地使用分區管制制度，進而影響財產權配置的問題。在方法上，則透過賽局理論及個案研究，建立參與者行為互動模式及進行實證分析，以剖析制度變遷的原因及問題。 本研究除了進行以上所述的議題，亦同時關注制度選擇、容積移轉的問題，以及違規使用的行為，並將從一系列的行為分析中，進一步探究尋租行為對分區管制制度及經濟發展的影響。研究的結果，除了對分區管制制度提出具體的建議外，亦對制度變遷的行為及政府角色，提供更多的認知面向，值得作為都市研究的參考。 / Zoning institution is regarded as an important instrument for enforcing urban policy in Taiwan. Zoning not only control the quality of urban environment, but affect the price of real estate. However, the reasons of zoning institution changed and the factors influenced the assignment of property rights are very rarely investigated. The decision of zoning will directly influence the scope of landowners’ property rights. Thus, based upon the viewpoint of property rights, incorporated with institutional and enforcing dimension to conduct a dynamic analysis can deeply investigate the process of policy operation and the problems of institutional design so as to provide better institutional environment for zoning. This research, based on the property rights perspective and the approach of property rights analysis of New Institutional Economics, intend to investigate the change of zoning institution and its enforcement. The study pays special attention to the bargaining among private landowners, interest groups and government authority. In order to improve the institutional environment, this paper will also try to find the institutional problems in the process of enforcement through cases study. Cases study is used for further analysis the interaction among the actors participated so as to understand the processes of bargaining, re-assignment of property rights and the reasons of zoning institution changed. After the cases study, the research will address some suggestions of institutional design of zoning and try to review the policy of urban development and land use control in Taipei city. A promise suggestion on the institutional design of zoning will be provided for the reference of understanding and research on zoning institution and behaviors. In addition, the impact of the rent-seeking patterns and the production paths on the zoning behaviors resulting in the change of zoning institution are explored. The results of the research will make further suggestions to the issues of institutional design of zoning, and to the avoidance of the negative effects of rent-seeking behavior. Moreover, the source and process of institutional change of zoning related to rent-seeking behavior, and the ways government responds to the rent-seeking behaviors are provided for the reference of further study of urban planning.

新藥開發是需要大量的資金投入，同時需要專業的技術實驗人才、以及具產業經驗的管理團隊，但是其所獲取的價值和領域也是相對較大的。生技製藥產業包括新藥、學名藥、中草藥、基因及蛋白質製劑、遠距醫療、預防醫學、醫療器材等。台灣在生技製藥已經投入許多資源，但是所獲得的成果並不如預期，主要原因除了缺乏像國際大廠的充足資金之外、且沒有完整的生技製藥產業鏈，更重要的是缺少了對生技製藥智慧財產管理的經驗、沒有國際行銷能力去取得市場。起因點則為台灣生技製藥公司仿照國際成功的生技製藥大廠模式，卻沒有自己的價值創造和創新模式，為了替台灣生技製藥廠商尋找新的利基和成功模式，本文分析了國內與國外的生技製藥公司，以尋找適合台灣的價值創造模式。 台灣生技製藥廠商主要缺乏的並非是技術，而是結合智慧財產的法律議題、並且發展出市場導向的生物技術研發模式。智慧財產相關議題在生技製藥產業更是最關鍵的因素，因為新藥研發動輒10年，而一般資金來源的銀行和創投都無法忍受所投資的公司必須要十年才可以獲利退出，因此透過不同臨床時期開發的新藥，其價值也會有顯著的不同，再透過技術移轉、授權和相關合約的簽訂，才能促使台灣中小型的生技製藥公司可以生存。本文要提出價值創造模型之前，必須要針對生技製藥產業的技術研發特性進行分析，接著必須透過智慧資本與財務會計的方式計算生技製藥產業無形資產的價值，最後透過個案中不同公司的營運策略，找出最適合現今生物製藥產業發展的模式。 生技產業需要相當多的資金去做新藥研發與市場行銷，這也是生技產業特殊的供應鏈上最重要的一環。因為，創投公司不只會投資金錢，它還會幫忙被投資公司尋找人才、市場、和策略發展。因此，本文第三個個案公司Burrill&Company為美國生技創投公司，最近幾年也可以看到它在大中華地區尋求投資機會。Apex International公司選對人才創造出優良品質的委託臨床試驗、和NexMed透過技術授權所產生平台技術，三家公司所創造的價值，去印證本文所提出的生技製藥產業價值創新模式的適用性。 論文研究結果顯示生技製藥產業最成功的關鍵因素至少有兩點，第一點就是核心能耐(Core Competence)的建立、第二點就是選擇對的人才。由本論文的價值創造模式中心出發，便是透過紮實的研究發展技能；建立優良的管理技巧以降低研發風險；透過創造新的技術和產品價值的核心能力建立，再選擇正確的人才組合，創造出外部的價值，最後達到整體價值創造的綜效。希望台灣不光只是擁有科技基本法與生技新藥產業發展條例等政策，而是可以透過本論文提出之價值創造模式，有效提升整體生技製藥產業的環境，以期產生更多成功的故事。 關鍵字：生技製藥、智慧財產、實體審查、無形資產鑑價、價值創造、技術移轉。 / Biopharmaceutical is driving force of the global healthcare economy transformation. In order for a biopharmaceutical company to gain value from a new drug during its clinical development, capital investment, professional talents, and management team with industrial experience are needed. Biopharmaceutical industry are included of new drugs, generic drugs, Chinese herbal medicine or traditional Chinese medicine, genetic and protein preparations, tele-medicine, preventive medicine, medical devices and so on. Taiwan has invested a lot of resources at biopharmaceutical fields but the results are not as expectation. The main reason is the lack of adequate funding from international big pharma, and the operation is no integrity of the value chain at biopharmaceutical industry. More importantly is the lack of management experience on Intellectual Property, and no marketing ability to access to the global technology supply and demand market. The key point is that they copy of the format of big pharma but lack the spirit of the creativity and innovation. I analyzed the three cases in the thesis and tried to find a niche and successful model for the value-adding on the Taiwan’s Biopharmaceutical industry. Taiwan does have the technology know-how, but most of the companies’ problems are the lack of market-oriented R&D model and the Intellectual Property issues. IP issues including management know-how related to biopharmaceutical industry are the most crucial factors. Most companies tends to spend ten years on developing a new drug. Most of the investment banking and venture capitals are hard to endure by the long-term exit mechanism. The value will be totally different if the investors can exit at various clinical stage of new drugs at various stages with the strategy of technology transfer and licensing agreement. Such business model can make Taiwan’s small and medium-sized biopharmaceutical companies easier to survive. To verify this value creation model, I analyzed the characteristics of the industrial research and development and calculate the value of intangible assets on the technology by the methodology of intellectual capital and financial accounting. Finally, I will identify the most suitable model by compared with the different business models in three representative cases. The biotech industry needs a lot of funding to do R&D and marketing of new drugs which is the most important on this special supply chain. Not only to invest money, venture capitalist should help the company to recruit the talent, target the market, plan and execute the strategy. Therefore, the third case is the U.S. venture capital firm called Burrill & Company. In recent years, it moved to the Great China region to seek the investment opportunities. Apex International recruit the right talents to the right position and create a great world class quality project on the clinical trial, and NexMed bring their value through the platform technology and technology licensing. All the cases are selected to examine the availability and suitability of the value creation model. At least two key successful factors for biopharmaceutical industry has been revealed by the research of the thesis study. The first one is the establishment of the core competence on the technology in their respective business, and the second one is the management know how in putting the right person on the correct position. Overall, the value creation model is build on a solid research and development skills, a great management know-how to reduce the risk, and the spirit of entrepreneurship to create the true innovative products or services. With all the core competences, we can integrate the team with multidisciplinary talents to expand the value with the outside resources, and give the synergy of the whole value-added model. Hope that with the recent enactment of the Basic Science and Technology law and New Pharmaceutical Development Act in Taiwan, more successful stories can be created by this value-added model discussed in this thesis.