文化是民族國家延續的命脈，文化發展更是社會進步的原動力。行政院文化建設委員會(1997)宣示「外交應以文化為主軸，推動臺灣的文化面貌是國際交流的首要工作」，臺灣政黨輪替後並邁入21世紀，政府依然將「兩岸文化交流」及「國外展演與文化外交」為近年來之文化政策與施政方針 (文建會文化白皮書，2004)。相較之於經貿外交，以文化交流開拓之外交空間更為廣闊，透過國際文化交流，既可開拓我國際生存空間、同時也提升國家國際形象。 「藝術經營」不僅是拓展藝術文化事業的手法，更可藉由創意的「行銷策略」，促成藝術活動、文化事業的蓬勃發展，以及提昇文化產值、開創藝文生機的目的。如何適當的運用策略性行銷(Strategic Marketing)與事件行銷(Event Marketing)以提升組織知名度，並獲取資源已經成為每個非營利組織及表演藝術團體思考的重要課題。 文化藝術活動的國際展演，從製作、選擇、出訪與宣傳的層層環節，與當代的社會環境、文化政策、政治需求以及外交情勢，有著密不可分的互動關係，有效的藝術經營管理、成功的文化行銷搭配之下，才有健全藝術市場和文化產業的可能性，同時也才能提供藝術文化工作者的生存空間，以及永續經營的發展基礎。 本研究藉由了解實驗國樂團(National Chinese Orchestra) 四個國際巡迴演出活動事件整合為一「策略性」行銷方案，藉以提昇組織核心能力及競爭優勢，來探討傳統音樂性質之表演藝術團隊成功運用行銷策略，綜合樂團藝術層面、觀眾欣賞層面、媒體報導層面加以整合，歸納出活動願景、呈現價值及表演藝術團體與國際非營利組織合作所建構之互動成效，作為相關組織經營發展策略新思維。 / The culture is the life that the nation continues, and its progress is a driving force for the social development. In 1997, Council for Cultural Affairs of Executive Yuan announced “Culture will be the diplomatic theme and the promotion of Taiwan’s culture will be the first important work of international exchange”. After the party alternation in power, the new Government still took “cross-strait cultural exchange” and “international touring and cultural diplomacy” as its cultural policy and administration guiding principle. Through cultural exchange, Taiwan can reach wider and deeper in the international community than via economic diplomacy, and can also promote the international image of Taiwan. The knowledge of “Arts management” can be used to expand the business of culture and arts, besides, through marketing strategy; it also enhances the development, value and vitality of arts activities and cultural business. Therefore, how to apply “Strategic Marketing” and “Event Marketing” properly to promote the publicity of the organization so as to gain more resource is an difficult challenge for every NGOs and performing arts companies. The international tours of the arts and cultural activities interact closely with social environment, cultural policy, political needs and diplomatic circumstance in every steps of the production. Effective arts management and successful marketing can enhance the arts market and cultural industry; provide the living space for arts and cultural workers, as well as nourish the base for perpetual operation. This research took the international touring concerts of National Chinese Orchestra as a successful example to illustrate the application of event marketing strategy of traditional musical groups, and concludes the vision and achievements from the aspects of artistry, audience appreciation and news reports so as to provide new direction and strategy of relative organizations in future development.

本論文旨在探討兩種主要的網路資料傳輸技術：主從式傳輸技術與點對點式交換技術對於音樂產業智慧財產權的影響。選定音樂產業作為研究對象，係因音樂產業自從mp3音樂壓縮格式風行以來，其高品質與高壓縮比例的特性，使音樂出版品不斷遭到非法重製，著作權人的權益也因此不斷遭到侵害。檢視此一事件的來龍去脈，並嘗試從中學習教訓，以求一可行的經營模式，是本論文要進一步探討的。 　　本研究主要研究問題如下： 　　一、美國法律增修條文、新增法案、與最新判例對於音樂出版產業智慧財產權的保護方向為何？ 　　二、依據網路傳輸技術與電腦軟體之特性，政府部門應如何對智慧財產權加以保護與管理，以鼓勵學術與藝術創新，並兼顧相關產業與技術發展？ 　　三、新創事業應如何規劃與執行其商業模式中的智慧財產權策略，以避免可能的訴訟風險？ 　　四、傳統音樂出版產業面臨新科技與新商業模式的挑戰，應如何達成互利雙贏的局面？ 　　本研究主要分析對象為美國與國內線上音樂服務廠商：MP3.com、Napster、飛行網、與ezPeer等四家公司，就其對於傳統音樂產業體系的衝擊與影響加以探討，並提出具體策略建議。選擇這些公司的主要原因有以下幾點： 　　一、營模式包含企業對個人(B to C)與個人對個人(C to C)兩種。 　　二、研究對象都是藉由應用網際網路之科技創新而興起。 　　三、音樂下載服務仰賴上游供應商程度極深。 　　四、音樂下載服務對供應商的經營管理造成重大影響。 　　五、研究對象均可能或已經面臨智慧財產侵權訴訟。 　　本研究之研究方法以文獻與個案分析為主。資料來源有三：第一為網站直接觀察，第二為電子郵件來往與直接訪談方式，第三則為次級資料蒐集。依研究過程與研究發現。本研究結論如下： 　　一、政府部門應加緊著作權法修正案立法腳步，以補足目前對輔助侵害與代理侵害規範不足之處。 　　二、智慧財產權法律知識與法律行動準備方面，國外個案公司較國內個案公司相對充分。 　　三、音樂產業可行的經營模式之一，是整合豐富內容、互動交流、與加值服務的數位音樂平台，而最有能力整合的，是既有資源豐富的傳統音樂出版（唱片）業者。 　　本研究以個案探討方式進行，研究方法屬於內容分析。但因為議題新穎、科技演變迅速，探討身賭與廣度難免有所偏頗或不足之處。展望未來，數位內容產業（按經濟部的定義，數位內容產業包含軟體、電子遊戲、媒體、出版、音樂、動畫、網路服務等領域）已成為政府「兩兆雙星」重點發展產業之一，後續研究可廣泛地就數位內容產業智慧財產權保護與管理進一步研究。 / This research is to discover the impacts of the two major internet data communication protocols, which are client-server and peer-to peer technology, on the intellectual property rights (IPR) of the music publication (recording) industry. The purpose of choosing this theme was that the popular audio file compressing technology, ISO-MPEG audio layer-3, mp3, has changed our daily life dramatically. The features of high audio quality and high compressing capability, accompanying with client-server and peer-to-peer technology, are accelerating illegally duplicating of those songs and all the other audio publications, and such abusing of technology has been infringe on copyrighters’ privilege since the debut day of the technology. To review all the related events, to attempt to gather some lessons learned, and to develop a possible business model, are the efforts to which we want to contribute. 　　There are four major issues of this thesis: 　　1.What has been exposed beyond the latest related IPR laws, acts, and cases in the States about the protection on copyrights of the music publication industry? 　　2.Regarding to the characters of internet and information technology, how congress, government, court, and law enforcement agency could do to encourage innovations of technology, industry and economy growth, and protect IPR? 　　3.How should start-ups plan and execute their business model and IPR associated strategy to avoid the risk of possible IPR related lawsuit? 　　4.Facing the challenge of new technology and business model, what can recording industry do to construct a win-win situation? 　　Four online music service providers in the U.S. and Taiwan have been chosen, which are MP3.com, Napster, Fashionow, and ezPeer. We seek to depict the impacts on current recording industry, and attempts to develop a solid strategy. The reasons of choosing these companies are: 　　1.Their business models consist of two typical categories, which are Business to Customer and Customer to Customer, 　　2.All these start-ups applied internet and information technology, and 　　3.They are no doubt a threat to recording and are or are facing going to face IPR lawsuits 　　The methodology of this research is content analysis, and the materials were gathered form: website evaluating, interview with the users, and secondary data collecting. The conclusions are: 　　1.(Taiwanese) Government should accelerate the progress of modifying copyright law to regulate contributory and vicarious infringement. 　　2.The U.S. subjects are better prepared for IPR laws and affairs than Taiwanese ones. 　　One feasible business model for recording industry is a “Digital Music Platform,” combining with a variety of content, interactive communication, and value-added services. Companies in current recording industry, with profuse resources, are certainly the best candidates.

研究發展與廣告活動是市場上常見的非價格之差異化訴求，且投入與產出間皆具有未來之遞延效益。Sougiannis(1994)認為在衡量研發支出與企業價值之關聯性時應同時考量對盈餘的影響，方能真正衡量研發活動的效益。本研究延續這樣的觀念，不直接將研發、廣告活動與企業價值予以聯結，而試圖找尋存在兩者間的中介績效變數，透過這些績效變數與研發、廣告活動之投入關係來衡量無形資產生產力及對企業的績效貢獻。 　　異於過去之研究，本研究除探討研發、廣告投入的強度之外，尚考量投入的持續性對企業經營績效之影響。依據投入強度與持續性兩項標準將研發、廣告投入區分為高、低群組，檢定不同群組下研發、廣告投入與四項績效指標（市場佔有率、營收成長率、營業利益率及資產報酬率）的關聯性，並以其中最能代表企業本業營運活動的營業利益率為經營績效變數，分析在不同產業下企業研發、廣告支出與經營績效間之關聯性。 　　本研究之主要結論，就單變量之分析結果顯示，以研發投入強度及持續性為區分要素，塑化業、紡織業、機電業、資訊電子業樣本中高研發群組之營業利益率顯著優於低研發群組；以廣告投入為區分要素下則以食品業較具顯著性。同時以研發、廣告投入為區分要素時，塑化業、資訊電子業樣本中高群組之營業利益率顯著優於低群組。迴歸分析結果顯示，塑化業、紡織業、機電業、資訊電子業樣本之研發投入強度及持續性愈高，其營業利益率愈大，食品業、塑化業樣本的廣告投入愈大，其營業利益率愈高。 　　本研究之實證結果隱喻，研發、廣告活動之支出效益具產業差異，而此處資源耗用與預期經營績效具產業差異性之實證發現，或可提供各企業評估是否投入研發或廣告支出決策時之參考。 / Featured with differed and uncertain future economic benefits, investments in research and development (R&D) and advertising activities have been concerned as two major means for non-price competition. Sougiannis (1994) argues that without an understanding in how R&D activity contributes to firm value, the relationship found between R&D intensity and stock price could be spurious. Based on Sougiannis’ perspective, this thesis attempts to explore the productivity of these two long-term or asset-like expenditures. Specifically, this thesis examines the relation between R&D (Advertising) outlays and financial performance measures. 　　This thesis differs from previous studies in that this research considers not only the magnitude of R&D and advertising outlays but also the continuity in term of time horizon of such outlays. Based on the magnitude and longitude of R&D and advertising expenditures, the sample firms are divided into high and low groups by both criteria. The thesis first tests the correlation between R&D and advertising outlays and some performance measures. The thesis then examines in regression analysis the benefits of R&D and advertising expenditures to operating income in different industries. 　　The empirical results show that the operating income of high group is significant different from that of low group in Plastics and Chemicals, Textiles, Machineries, Electrical and Electronics. When the grouping is classified by advertising, the operating income is significant different in Foods industry only, while the grouping is based on both R&D and advertising, the significant difference exits in Plastics and Chemicals, Electrical, and Electronics industries. The regression results indicate that R&D outlays displays a significantly positive effect on operating income in Plastics and Chemicals, Textiles, Machineries, Electrical and Electronics industries, while the influence of advertising expenditure is found in Plastics and Chemicals, and Foods industries only. These findings may serve as a basis for strategic decision as to whether to invest heavily on R&D and advertising activities, since the productivity of R&D and advertising outlays, measured as the relationship between the related expenditures and firm operating income, differs across industries.

企業必須因應環境的變化而做出適當的策略決策，只有不斷加強自己核心能力，並且提出正確的策略的企業才能夠面對大環境的改變而不被淘汰。如今企業必須面臨的改變，來自環境氣候變遷而延伸出的政府與環保團體更多的要求、綠能科技的進步、消費者對綠色產品的喜好等趨勢。在這樣的外部環境下，企業除了被動地減少污染之外，其實還有更多創新的可能性藏著環境策略的背後，提早準備的企業將可以運用這些策略，建立更長久的競爭優勢。 本研究整理環境管理策略的相關研究，從歷史、能力與生態系統三個觀點分析企業環境管理思維的變化，進而提出三階段的論點：第一階段為產品（製程）改善、第二階段為價值共創，最後一階段為模式創新，這是一個由內而外的過程，先從企業內部本身的產品與製程改善做起，再結合外部其他不同產業的公司共創更高的價值，最後經由技術更新或事業再編而達成模式創新改變整個產業的遊戲規則。 為了應證三階段的管理思維演進，本研究針對美日各選擇一家領導企業：奇異電器和日立集團，作為討論的個案。美國與日本的領導企業面對的是最競爭的第一線戰場，對於環境管理有許多先進的觀點，但美日企業文化的不同，也造成兩家企業在環境管理上的差異。藉由三階段的觀點分析兩家個案公司在環境管理思維的做法，本研究期望可提供未來產業及後續研究者一個關於環境管理的做法與方向。

印刷電路板產業被稱為「電子系統產品之母」，在我國工業中扮演極為重要的角色，而銅箔基板為印刷電路板生產製造所需之最主要原料，其不僅對印刷電路板產品之品質有很大的影響，也在其材料成本中佔最高的比重。銅箔基板產業上承樹脂、銅箔及玻纖布等原物料供應鏈，下接印刷電路板之製造，居印刷電路板產業鏈之樞紐位置，其重要性不言可喻。 歷經長期的發展，銅箔基板產業已逐漸由成長期步入成熟期，產業的競爭也已趨於白熱化。近年來的產業環境變化，如四C(電腦、通訊、消費性電子與汽車)產業的蓬勃發展、環保意識抬頭及其相關法令政策的制、修訂、大陸世界工廠的成形、以及業界的垂直整併與規模擴張等，除對業者造成衝擊與挑戰外，也帶來了新的機會，如何掌握機會並因應挑戰？考驗著經營者的智慧。 本研究採個案研究方式探討台灣銅箔基板產業之經營策略，首先檢視產業之外部環境，其中並以Porter之五力分析模型進行產業的結構與競爭分析，再彙整出外部環境變化所產生的機會與威脅；其次，透過資料蒐集及深度訪談方式，探討個案公司過去之經營策略與績效、其組織之策略困擾及挑戰、與其內部優、劣勢後，提出研究者對該公司經營策略的觀察與建議。也期望藉本個案研究可以讓台灣的銅箔基板廠商對整體外部環境之變化有更進一步的了解，並可供作其審視組織內部優、劣勢，及擬定經營策略時之參考。 關鍵詞：「印刷電路板」、「銅箔基板」、「經營策略」、「五力分析」、「SWOT分析」 / The printed circuit board (PCB) industry is called “the mother of the products of electronic systems” and plays a very important role in Taiwan’s industry. Copper clad laminate (CCL) is the most essential material necessary to the manufacturing of the PCB. It’s not only strongly related to the quality of the PCB products, but also accounts for the maximum proportion of the material cost. The CCL industry succeeds to the supply chain of materials such as resin, copper and glass cloth and connects with the production of PCB. It’s situated at the pivot position of the PCB industry and the importance of CCL industry is self-evident. After long-term development, CCL industry has gradually stepped into the “maturity stage” from the “growth stage” and the competition in this industry has become intense. The recent changes in the industry environment such as the prosperous development of the 4C industries (Computer, Communication, Consumer electronics and Car), environtal consciousness gaining ground and leading to the legislation and amendment of the related ordinances and policies, the forming of China as the world factory, the industrial vertical integration and scale-up expansion etc. not only result in the impact and challenges but also bring in new opportunities. How to grasp the opportunities and respond to the impact challenges the wisdom of the senior management. The business strategy of Taiwan’s CCL industry was looked into by means of case study in this present research. Firstly, the external environment of the industry was examined among which Poter’s five forces framework was used to analyze the industry structure and the competition inside. Then, the threats and opportunities resulted from the changes of external environment were summarized. Secondly, the case company’s business strategies and achievements in the past, the bother and the challenges of the organization in strategy formulation, the internal strengths and weaknesses of the corporate were investigated via data collection and depth interview. Eventually the observations and suggestions on the business strategy of the case company were addressed. It is hoped that this research could provide Taiwan’s CCL manufacturers with a further understanding to the changes of external environment and serve as a reference resource while the manufacturers examine their strengths and weaknesses and formulate their business strategies. Key Phrase: PCB, CCL, Business Strategy, Five Forces Analysis, SWOT Analysis

公司法為求提高商業交易透明度、降低交易成本，並維護交易安全，對於公司資訊之一般公開，採取公司登記制度，由國家公權力介入，規範資訊公開之格式與內容，要求公司須將許多公司內部資訊向主管機關登記，以供不特定大眾可得而知。 然公司登記制度之立法意旨雖係為保障交易安全，惟從執行面上觀之，公司登記制度雖將公開公司資訊之搜尋與查證成本分配由主管機關負擔，然主管機關實際上無法承擔登記資訊之查證成本，僅流於形式審查與完全仰賴司法確定判決，對於登記之真實性採取消極之態度，導致登記制度無法即時與正確反映公司之組織現況。而公司於公司登記制度中應係最有能力確保登記資訊之正確性及完整性之一方，然制度設計上卻未規範公司承擔相應之成本。且於公司負責人登記發生形式之公司登記與實質法律關係不符之情形，從實務上發生之冒名登記，及公司負責人卸任後公司怠為變更登記等爭議類型中可知，利害關係人為弭平此一形式與實質法律關係之落差必須支出一定之爭訟成本，實係課與利害關係人承擔其無法控制之風險。 再者，於公司經營權爭奪之案例中，亦可發現變更公司負責人登記成為經營權爭奪之前哨戰，如果能成功掌握公司負責人登記，即享有相當之優勢地位。故公司負責人之登記在實務運作上迭生爭議，於研究公司登記制度時有特別加以探討之必要。 最後，我國公司登記制度多年來未翻修，法定登記事項、內容及程序均相當僵化而無彈性，導致公開資訊之效益相當有限。因此，本文係從公司登記制度資訊公開成本配置之調整，以及彈性化公司登記制度設計兩個面向，全盤檢視我國公司登記制度。

地方經營大約在西元兩千年開始陸續獲得各國重視，城市、鄉村乃至於郊區的實際經營案例、研究發現陸續提出，一場對於地區競爭力的討論與行動大幅展開，然而這場對話中對地方經營方式探討卻顯得相對稀少，但經營方式卻是強化經營、提升競爭力的關鍵要素。因此，本研究希望從此方向進行探索性研究，期望能有助於相關學術與實務的發展。 創意時代來臨、網際網路使用普及化、自我意識提升等，改變過去價值由供應者單一創造的模式，也突顯出使用者參與創造的需求。讓地方採用「價值共創」的方式進行經營，背後應該有可供解釋的理由與成果。因此本研究期盼藉由研究結果回答三點研究問題：（1）地方如何啟動價值共創活動？（2）地方價值共創活動關鍵影響要素為何？（3）共創活動如何影響地方經營？ 本研究藉由文獻與學理回顧，進一步探討地方價值共創活動之內涵。以價值共創、地方資本觀點為基礎，將描述價值創造過程的商業模式略作調整，發展出個案研究的概念性研究架構。研究架構將地方價值共創活動分為價值主張、關鍵資源、關鍵流程、經營成果四個部分，其中經營成果採用地方資本四構面進行觀察。本研究採用單一個案研究法。透過三十年的長期觀察，淬取出三個具有代表性、足夠影響規模的共創活動，以上述概念性架構進行深入探討。 本研究所得到的初步結論：（1）資源不足、認同共創必要性、共創氛圍是影響地方在不同階段採取價值共創進行地方經營之原因。（2）關鍵流程為強化價值主張內涵與論述、資源取得與整合、經營成果在地累積與提升之共同之基礎。（3）共創活動為地方向外擴大人力資本的取得並深化既有人力資本、發展社會資本，進而強化該地的人為資本與自然資本。 / Many countries have put emphasis on local management since 2000 and there are more and more practical cases or studies for city, urban and rural area management. The debates and the actions about the competitiveness of a place has started; however, the exploration of the approach of local management appears quite less even though that is the key to enforce place management and increase competitiveness. Therefore, this purpose of the thesis is to focus the direction to express an explorative studies. I expect it could make some contribution for the academic and practical development of this field. In the era of creativeness with the universality of Internet and the awareness of self-consciousness, the model which values are only created by suppliers has changed and the demand of users’ participation has also become stronger. There are some explanations or achievements for a place to take the way of “Value Co-Creation” to manage; therefore, the thesis aims to answer three research questions: (1) How does a place start the value co-creation activities? (2) What is the key factor of value co-creation activities in a place? (3) How does a value co-creation activity affect the management of a place? The thesis will firstly explore the significance of value co-creation activity in a place through literature review. Using “value co-creation,” local capitalism as basis, I make some adjustments in the business model, which portrays the process of “value creation” to develop the conceptual structure of case study. My research structure is divided into four parts: value proposition, key resource, key process and management performance explained by local capital. The thesis adopts individual case research method, and focuses on three representative and influential activities in the Yilan region, which are totaly observed case for 30 years. The conclusions of the thesis are as the following: (1) lacking resources, recognition for the necessary of co-creation and the co-creative atmosphere are the reasons that affect a place to take “value co-creation” for the local management in different stages. (2) The key process is to strengthen the content and statement of value proposition, to acquire and integrate the resources, and to improve and localize the management performance. (3) The co-creation activities can expand the acquirements of external human capital and reinforce internal one, increase social capital and enrich the human-made capital and natural capital.

本研究旨在探究國民中學教師所知覺的校長變革領導、教師組織承諾與學校創新經營效能之關係，根據研究結果提出建議，以做為教育行政機關、國民中學校長，以及未來相關研究之參考。 本研究以臺北市立國民中學之教師為對象，採問卷調查法，以「國民中學校長變革領導、教師組織承諾與學校創新經營效能問卷」進行抽樣調查，抽取541位教師為樣本，回收415份，回收率為76.7%，以描述統計、t考驗、單因子變異數分析、積差相關分析、多元逐步迴歸等統計方法加以分析。獲得以下結論： ㄧ、臺北市國民中學整體校長變革領導現況屬良好程度，各層面以「提升危機意識」最好，以「組織變革團隊」最後。 二、不同學歷及擔任職務背景變項之教師對於校長變革領導的知覺具有顯著差異；不同教師性別、教師年齡及教師服務年資等變項無顯著差異。 三、不同學校規模、學校歷史、校長年齡、校長在該校服務年資、擔任校長總年資及校長學歷等學校背景變項之教師對於校長變革領導的知覺具有顯著差異；不同校長性別變項無顯著差異。 四、臺北市國民中學整體教師組織承諾現況屬良好程度，各層面以「努力意願」最好，以「留職傾向」最後。 五、不同教師年齡、教師最高學歷、教師服務年資及教師擔任職務等背景變項教師對於教師組織承諾的知覺具有顯著差異；不同教師性別變項無顯著差異。 六、不同學校規模及校長最高學歷背景變項之教師對於教師組織承諾的知覺具有 顯著差異；不同學校歷史、校長性別、校長年齡、校長在該校服務年資、擔任校長總年資等背景變項無顯著差異。 七、臺北市國民中學整體學校創新經營效能現況屬良好程度，各層面以「學生活動創新效能」最好，以「課程教學創新效能」層面程度最後。 八、不同教師擔任職務背景變項之教師對於學校創新經營效能的知覺具有顯著差異；不同教師性別、教師年齡、教師最高學歷及教師服務年資等變項無顯著差異。 九、不同學校歷史及校長年齡背景變項之教師對於學校創新經營效能的知覺具有顯著差異；不同學校規模、校長性別、校長在該校服務年資、擔任校長總年資，以及校長最高學歷等背景變項無顯著差異。 十、校長變革領導與學校創新經營效能之間具有正相關；教師組織承諾與學校創新經營效能之間具有正相關。 十ㄧ、校長變革領導各層面以「形塑學校文化」及「營造變革環境」對學校創新經營效能具有預測力，總解釋變異量為42.3%。 十二、教師組織承諾「留職傾向」、「努力意願」及「組織認同」三層面對學校創新經營效能均具有預測力，總解釋變異量為36.2%。 十三、校長變革領導與教師組織承諾對學校創新經營效能之聯合預測，共有「形塑學校文化」、「努力意願」、「留職傾向」、「營造變革環境」及「組織認同」五個層面對整體學校創新經營效能具有預測力，總解釋變異量為50.1％。 最後，根據研究結果提出下列幾點建議： ㄧ、對教育行政機關的建議 (一)規劃變革領導相關課程及訓練，提昇新任校長變革領導能力。 (二)多挹注相關資源給小型及老舊學校，以強化學校競爭力。 (三)鼓勵資深且治校有方之校長至亟須大力整頓之小校或老校服務，以救亡圖存，提升學校創新經營效能。 二、對國中校長的建議 (ㄧ)洞悉學校發展需求，掌握時機節奏進行變革領導。 (二)拔擢人才充分溝通，將組織發展目標與個人發展目標相結合。 (三)鼓勵教師在職進修與時俱進，與學校之各項變革相契合。 (四)發揮教師社群力量，授權學歷高有意願教師帶動學校課程與教學創新。 (五)落實教學輔導照顧資淺教師，發揮老幹新枝經驗傳承的力量，並強化組織承諾與留職傾向。 (六)設立各項教師獎勵措施，激勵教師內外在成就動機，增強對學校向心力。 (七)積極爭取經費與各項資源，改善硬體設備，打造嶄新優質的學校環境。 (八)建構各項創新變革方案回饋循環模式，營造創意的學校文化。 / The main objective of this study is to investigate the relationship among principals’ change leadership, teachers’ organizational commitment, and school innovative management effectiveness which teachers perceive, and to propose suggestions based on the results, for the reference of educational administration authorities, junior high school principals, and relevant future studies. In this study, faculty of junior high schools in Taipei City is picked as subjects and questionnaire survey is adopted. The researcher formulates “junior high school principals’ change leadership, teachers’ organizational commitment, and school innovative management effectiveness questionnaire,” and randomly selects 541 teachers as samples. In a rate of 76.7%, 415 replies are returned and then analyzed in methods of descriptive statistics, t-test, one-way ANOVA, product-moment correlation analysis and stepwise multiple regression. The following conclusions are obtained: 1. The present situation of principals’ change leadership is up to fine level. Among all the aspects, “raising the sense of danger” ranks to the top, while “organizing teams for change” ranks otherwise. 2. Teachers bearing different education backgrounds and duties perceive principals’ change leadership significantly differently; while teachers of other variables such as gender, age, and service seniority show no significant difference. 3. Teachers of different demographic variables such as school size and history; principals’ age, local seniority, total seniority, and education background perceive principals’ change leadership significantly differently; while the variable, principals’ gender, shows no significant difference. 4. The present situation of teachers’ organizational commitment is up to fine level. Among all the aspects, “desire for putting efforts” ranks to the top, while “tendency to retain the job” ranks otherwise. 5. Teachers of different demographic variables such as age, education level, service seniority, and duties perceive teachers’ organizational commitment significantly differently; while the variable of gender shows no significant difference. 6. Teachers of different demographic variables such as school size and principals’ education level perceive teachers’ organizational commitment significantly differently; while some other variables such as school history; principals’ gender, age, local seniority, and total seniority show no significant difference. 7. The present situation of school innovative management effectiveness is up to fine level. Among all the aspects, “innovative effectiveness of pupil activity” ranks to the top, while “innovative effectiveness of course and instruction” ranks otherwise. 8. Teachers bearing different duties perceive school innovative management effectiveness significantly differently; while teachers of other variables such as gender, age, education level, and seniority show no significant difference. 9. Teachers of some demographic variables such as school history and principals’ age perceive school innovative management effectiveness significantly differently; while some other variables such as school size; principals’ gender, local seniority, total seniority, and education level show no significant difference. 10. Principals’ change leadership is positively related to school innovative management effectiveness; teachers’ organizational commitment is also positively related to school innovative management effectiveness. 11. School innovative management effectiveness is most predictable for “to shape school culture” and “to establish change environment” among all the aspects of principals’ change leadership, accounting for 42.3% of total variance. 12. Teachers’ organizational commitment is predictable for each aspect, including “tendency to retain the job,” “desire for putting efforts,” and “approval of organization,” accounting for 36.2% of total variance. 13. When combining principals’ change leadership and teachers’ organizational commitment, school innovative management effectiveness is predictable for five aspects, including “to shape school culture,” “desire for putting efforts,” “tendency to retain the job,” “to establish change environment,” and “approval of organization,” accounting for 50.1% of total variance. Finally, based on the results, the following suggestions are proposed: 1. Suggestions for educational administration authorities (1)Arrange related courses and trainings of change leadership to improve newly nominated principals’ ability to lead changes. (2)Invest more relevant resources to small or old schools to make them more competitive. (3)Encourage senior principals who are good at management to aid small or old schools in need, for saving and improving their innovative management effectiveness. 2. Suggestions for principals in junior high schools (1)Understand what is required for school development thoroughly, and seize the timing for processing change leadership. (2)Select talented people, communicate sufficiently, and combine organizational and personal goals of development. (3)Encourage teachers to take in-service education to catch up the pace of the times, and to better cooperate with changes applied at school. (4)Fulfill the power of teachers’ community through authorizing highly educated and willing ones to promote innovation of courses and instructions. (5)Perform instructive guidance and assistance to help less senior teachers, pass on experiences, and strengthen organizational commitment and tendency to retain the job. (6)Establish reward system to inspire teachers’ both inner and outer motivation, and enhance the centripetal force to their school. (7)Actively endeavor to obtain money and resources and improve hardware to build quality environment. (8)Establish circulating feedback pattern of innovative change blueprints to produce creative atmosphere of school.

數位影像，尤以數位影片和動畫為目前數位典藏授權模式之主流，惟我國數位典藏計畫執行至今，仍係在「典藏」文物，未達到「推廣」典藏文物之層次。於是，本研究參酌國外教育影音網站之推廣模式，如iTunes U和YouTube EDU等，探討如何利用免費分享的模式，達到有效宣傳影音內容之目的，進而創造出有利的經營模式。 本研究以個案訪談的方式，選擇頑石創意公司和格林文化公司作為探討之對象。研究發現，目前數位影像典藏產業中加值廠商的經營模式，已不再以數位動畫資源作為主要營利來源，改變既有之經營模式才是重點所在，改以數位動畫資源為互補性資源，透過經營模式之改造而使價值網上之參與者的轉變。 研究顯示，頑石創意公司未來之經營模式為舉辦數位文創巡迴展，從原本動畫製造商角色，轉變為文化創意產業發展的整合角色。相對地，格林文化公司則以Telly Bear電子閱讀器做為未來發展的經營模式，惟初期的成功仍會受到後來競爭者模仿、封閉式硬體和軟體等挑戰。 最後的結論與建議，本研究主要針對政府和產業加值廠商方面，自之前的研究論述之中發現的，思考現存的問題。 / This research aims to focus on digital video, because it will be the mainstream of the digital archive in the future. With respect to the lack of promotion of digital archives in Taiwan, this research will examine the promotion model from well-known educational video websites, for example iTunes U and YouTube EDU, and research how free-sharing model works and how to achieve the goal of promotion, and further create a profitable business model. This research will take Bright Ideas Design and Grimm Press as case study companies. The survey reveals that the business models for digital video archives in the industry have changed from digital video based to digital video as complementary asset for the business model. By transforming the business model, it can also transform the participants in the value net of the company. According to the above surveys, the new business model for Bright Ideas Design would be hosting a Digital Creative and Cultural Exhibition Tour, which instead of being an animation producer the company could become an integrator of the creative and cultural industry. In the final part of conclusion and suggestion, this research aims at government and the participants in the industry and provides solutions towards existing problems regarding previously found issues and referred cases.

公司的順利有效運作仰賴企業整體共同努力，透過發放以公司績效為計算基礎的酬勞及紅利，期望能增加董監與員工的工作動機，進而達到提升公司績效之目的。然而，我國於費用化制度實施前，董監酬勞與員工紅利之會計處理係作為盈餘分配項，而非列為薪資費用，此作法受到外資及投資法人的批評，認為台灣企業的財務報表無法允當表達其實質經營狀況。為消除相關人士的抨擊，並與國際會計準則接軌，我國陸續修訂法律、頒布公報及解釋函令，規定自2008年1月1日起，員工分紅及董監酬勞費用化制度正式開始實施。 本研究欲探討在費用化制度實施後，公司的酬勞及紅利制度將產生什麼變化，且該項制度的變動是否會改變對董監及員工的激勵誘因，進而影響公司績效。本研究實證結果顯示，員工分紅費用化制度實施後，公司發放的董監酬勞佔稅後淨利比例無顯著變化。在員工紅利部分，現金紅利比重提高，股票紅利比重則降低。無論於費用化制度實施前或後，給予員工現金或股票紅利，皆有助於公司提升經營績效；惟費用化後，現金紅利之激勵效果變差，股票紅利則變好。此外，若同時比較員工現金與股票紅利兩者，可發現無論是費用化實施前或實施後，現金紅利對於提升公司經營績效之效果皆較佳。 / The success of corporate operations relies on the efforts of all people in the firm. By distributing compensation and bonus which are based on corporate performance, it not only can enhance directors’ and employees’ work motivation, but also achieve the purpose of better corporate performance. The accounting treatment for director compensation or employee bonus used to be recognized as a part of corporate earnings distribution, not as an expense. This method was, however, criticized for its failure to present the true operating results of a company. In order to solve this problem and in accordance with the IFRS treatment, the government amended the related laws and required that both director compensation and employee bonus be recognized as salary expense after January 1, 2008. The purpose of this study is to investigate the changes in director compensation and employee bonus after the above new regulation took effect. This study also examines whether this change alters the incentives to directors and employees. The empirical results show that after the new accounting treatment, no significant changes in the percentage of director compensation to net income. When it comes to employee bonus, the percentage of cash bonus increased, but the stock bonus declined. In addition, employee cash and stock bonus, no matter being treated as an expense or not, did help the firms to enhance performance. However, cash bonus’ motivation effect became lesser, whereas stock bonus’ effect increased. Furthermore, cash bonus was more effective than stock bonus in improving corporate performance before and after the expense treatment for employee bonus.