自民國六○年代中期起台灣面臨國族認同和政治權力的對峙、產業結構轉型的壓力、地方傳統文化流逝及傳承的焦慮等相互糾結之危機，政府首先於文化政策角度回應，「社區總體營造」即是政府自民國八十三年起大力推動的因應政策，此一政策之重要核心為「產業文化化、文化產業化」之操作，為地方提供積極支持「社區總體營造」的經濟誘因，相關地方文化產業發展政策亦陸續推出；近年來，台灣面臨資本全球化更劇烈的社會轉型壓力，政府更積極推動地方文化產業發展，民國九十一年自行政院游錫堃內閣就任後，提出「挑戰2008：國家發展重點計畫」為施政主軸，其中將「新故鄉社區營造計畫」列為重點之一，並加重以地方文化結合產業發展面向切入社區營造工作，彰顯出地方文化產業的推動為我國政府現階段為地方文化再發展、振興地方經濟，以提昇國家競爭力的重點工作。 在此一政策發展下，值得探究地方文化產業為一種以地方文化為基底之產業發展形態，然經濟成長之一元化慣性追求一直是台灣過去發展軌跡的主要思維模式，因此疑慮這樣之思維下，推動地方文化產業之發展是否會本末倒置以經濟效益為最主要、甚至為單一之指標及考量，或以觀光客人數為發展鑑定指標，而致使在發展地方文化產業的同時會犧牲其環境生態、生活品質，甚或戕害地方原有文化資產，而不利文化主體性之落實。而各別地域之間因具有不同的社會文化背景及環境條件，地方文化產業發展之內涵也必然因地域而異，而有多元而複雜的呈現。據此，本文研究目的乃嘗試對單一地域－美濃鎮之地方文化產業發展之實踐現況做一清楚的描述、記錄及建構其走向，分析此一發展下是否呼應地方文化產業發展之理念，對地方經濟及文化層面上的衝擊為何，以及挖掘所面臨之阻力及困境，據以提出值得批判與檢討的策略及定位，期能對個案地方文化產業之推動產生影響力及應用性，並為台灣地方永續發展提供可能的方向與借鏡。 在章節安排上，本文共分為六章，茲將其內容簡述如下： 第一章 緒論 說明本文之研究動機、研究目的、研究方法、文獻檢閱、研究架構與流程、研究範圍與限制以作為後續各章節研究導引之基礎。 第二章 地方文化產業發展之理念與脈絡 論述地方文化產業發展之理論面，以及政策面興起與開展之歷史脈絡。第一節析論地方文化產業之意涵並釐清其推動之價值，以利本文後續個案實踐情形之解讀；第二節闡釋我國地方文化產業相關政策在如何之歷史時勢下興起與開展；第三節彙整歸納行政體系就地方文化產業發展所提出之相關政策之歷史回顧及現況，以有助了解推動地方文化產業之發展在整體政府施政所處的位置。 第三章 個案分析（一）－美濃鎮地方文化產業發展背景與歷史時勢 論述個案在地方文化產業上之發展背景與發展之歷史機緣與因素。第一節就美濃鎮歷史地理及產業發展背景作一交代，以期對美濃鎮有一基本之認識，並明瞭近年來在產業發展上所面臨之問題；第二節闡述文化認同乃支撐地方文化產業永續發展之基底，美濃鎮至今一甲子菸葉種作所蘊含之集體記憶，以及經歷長達七、八年之反水庫運動，地方文化質素被提煉出而建構再生具有集體性象徵與文化認同符號之脈絡；第三節闡述美濃鎮觀光發展之優勢，以及地方基於延續與提升此一既有優勢而納入反水庫運動之訴求中，建構出地方文化產業發展願景之此一發展脈絡。 第四章 個案分析（二）－美濃鎮地方文化產業發展之文化經濟分析 論述地方文化產業之理念在美濃鎮是否啟動與啟動後之實踐情形。由第一至三節分別就美濃鎮發展文化觀光、舉辦文化活動、經營傳統及特色產業之發展脈絡、呈現之樣貌做一描述與記錄，以及探析此一發展下對地方經濟及文化層面上之衝擊。此外，地方整體景觀風貌的營造、相關措施，以及產業體系之良性互動與整合下，方能強化整體地方文化產業之發展，第四節就此加以闡述，以明美濃鎮整體發展地方文化產業之條件及面臨之侷限性。 第五章 個案分析（三）－美濃鎮推動地方文化產業之主體分析 美濃鎮未來地方文化產業之發展未必能循著第四章所建構之軌跡邁進，因美濃鎮各主要權力集團人際網絡之互動關係及既有資源之運用，決定了美濃鎮為何、如何發展地方文化產業的基本策略與樣貌。據此，本文第五章就美濃鎮公所、農會，以及非營利組織之間的人際網絡互動關係及既有資源運用情形做一探討，以明美濃鎮推動地方文化產業之主體，方有助於釐清未來美濃鎮地方文化產業發展之可能走向。 第六章 結論 就前述各章節之論述總其成歸納結論。第一節歸納出研究發現；第二節就研究發現提出地方文化產業發展過程中的策略與定位，並可作為後續研究之面向。

自1949年國民黨政府播遷來臺，兩岸分治從軍事對立與衝突時期（1949-1978）至相互對峙互不往來（1979-1987），直到1987年我宣布解除戒嚴令，基於人道及親情考量，開放民眾赴大陸探親，方開啟我方與大陸之交流。並於2002年1月1日起，開放大陸地區人民來臺觀光，2008年新政府規劃將從7月4日開始，陸續擴大開放大陸人民來臺觀光，預估每年將有110萬人次。就國家安全觀點，尤其有無情報人員藉此來臺滲透、蒐情？實值深入研究與探討。 由於中共至今並未放棄以武力犯臺的意圖，其中來臺觀光對象中之特殊人員，在入出境審核作業上，亦以國家安全為主要考量，為謹慎評估威脅國家及其利益的範圍，在確定威脅之後，下一步驟是發展應變，並保護國家利益的政策設計。致本文在研究方法上，採用文獻分析法、歷史研究法及個案研究法來分析相關資料，並就已查獲之共諜案例研究分析。 本文希望藉由研究結論建議政府相關單位，在規劃擴大開放大陸來臺觀光，更應防範大陸人士假藉觀光名義來臺從事「交通」或滲透之實，並提出更有效國家安全管理機制。 / Since the Kuomintang government withdrew to Taiwan in 1949, Taiwan and Mainland China are divided ruled from the period of military conflict (1949-1978) to the period of non-mutual contact(1979-1987). Until 1987, our government based on the considerations of humanitarian and family ties and announced lifting the Martial Law, then opened residents to the mainland to visit their relatives. And since January 1, 2002, our government opened more mainland people to Taiwan for sightseeing, in 2008, the Kuomintang government won the Presidential Election and plan to continuously open wider to the mainland people to Taiwan for sightseeing by the estimation of annual 1.1 million. From the view point of national security, particularly the Intelligence personnel may infiltrate to Taiwan to make intelligence collection. So,it is worth profound study and discussion. As the Mainland China has not given up the intention to armed invasion of Taiwan, The Intelligence personnel pretended tourists are the main targets in the entry and exit audit operations. For cautious assessment of the scope of threats to national interests and for the protection of national interests to develop contingency plans and the policy Planning, this study take the use of Literature analysis , historical research and case studies ,especially focus on a total of the seized spy case study analysis. We hope that the conclusion of the study would be taken into account by the relevant government units in the planning of further opening up the mainland to Taiwan for sightseeing. in the meanwhile, the relevant units should guard against the guise of mainland tourists to Taiwan in the name of "traffic" but clandestine communication or infiltration in reality, and make more effective national security management mechanism.

在民國七十六年十一月二日政府正式開放大陸探親後，兩岸人民往來逐漸頻繁，隨著兩岸人民的交流，對一群隨國民政府來臺的老榮民而言，此再回故鄉距離國民政府撤退大陸已經近四十餘年。兩岸從一九七０年代末期以來，在經濟與社會各方面交流日趨密切與頻繁，在開放探親後，雖屬同文同種，但在兩岸間文化、生活、語言上之差異，兩岸通婚人數逐年增加，從以往的偷渡犯罪，漸變為合法入境而產生另一種犯罪模式的轉變，所衍生各種犯罪問題亦日趨增加，其對國內安全議題影響亦逐漸擴大。 當前影響國家安全之因素，主要有國際環境、兩岸關係與國內形勢等三個面向，除傳統性安全的武力威脅外，許多非傳統性威脅亦逐漸增加，例如：大陸地區人民偷渡來臺、假結婚真賣淫、人口販運、毒品、走私、兩岸組織犯罪、傳染病等問題，均實值得做深入探討與研究，這些問題均對國內社會環境造成變化，增加維持社會治安與社會秩序的內政成本。 全球化的趨勢，在不影響國家安全的前提下，建構兩岸合作打擊犯罪之機制，實刻不容緩，臺灣應儘速尋求兩岸合作之可行模式，本文共分為幾部分，先經由政府對大陸政策實施迄今與執行層面做檢視與探討為出發點，並輔以對探親、結婚及近來討論開放觀光等議題和相關法令做全盤、統整性之分析。再來就相關犯罪所衍生之問題，在移民機關及警察機關間之協調聯繫和在執法上遇到之困境做分析，最後，本研究就合法來臺之大陸人民犯罪問題為研究主軸，並就相關問題提出個人之看法與建議，希能提供就國家安全機制上更完整之參考。 / The Republic of China launched an open policy for people to go abroad to China and visit with their relatives on November 2, 1987, thus the relationship between cross-straits becomes closer and closer since then. To those veterans who followed the Kuomintang government’s move to Taiwan in 1949, it has been almost 40-year- separation for them to make a return voyage. Moreover, since the end of 1970s, the interactions between Taiwan and China have become closer and more frequent in all aspects of economics and society. After the said policy, although the cultural, living, and language difference still exists, the numbers of intermarriage mountain up year by year. As a result, the crime pattern has gradually changed from previous illegal immigration to legal entering but crime enhancing. The crime pattern transformation derives more and more homeland security problems. Nowadays, the factors of influence upon homeland security are mainly related to international environment, cross-strait relationship and domestic situation. Except China’s traditional threat of force to Taiwan, gradually, much other kinds of untraditional threat arise, such as human smuggling, prostitution under the disguise of marriage, drug trafficking, cross-strait organization crime, infectious diseases and etc. Not only do the aforementioned issues influence local social environment but also increase the cost both of social security and public order. Under the trend of globalization, accordingly, there is an eager need for Taiwan to establish possible crime-fighting corporate system with China without influencing Taiwan’s homeland security. The purpose of this study is three-fold. First, based on Taiwan’s “China policy”, this study examines and reviews the policy implementation and effects, then further discusses and analyzes comprehensive issues and related regulations, like relatives visiting, intermarriage, and opening Taiwan to mainland tourism which topic has recently been discussed enthusiastically. Second, aiming at criminal derivatives, this study discusses the difficult situation for said policy communication and implementation between the Competent Authority of immigration, National Immigration Agency and Police Department when dealing with related crime. Finally, focusing on the crime issues of people who enter Taiwan legally from China, this study tends to launch a policy suggestion for reference as setting up a well-designed homeland security system.

本研究基於博物館的演進與歷程、生態博物館的理念發展演進與對十三行博物館與八里地區的現況調查分析，透過主動參與以及對相關人士進行訪談，分析十三行博物館以生態博物館理念推動地區總體營造時，對地方競爭力與文化觀光產業的影響。 十三行博物館身兼公部門、專業者、在地者等多重角色，使其擁有良好的溝通管道，整合各參與角色的資源；多重角色亦使其得以擴大本身的博物館功能，成為公部門間整合監督的角色以及政府與居民間的對口單位。雖於計劃推廣初期，無法落實生態博物館由下而上的基本理念，但居民主動參與的程度的確在潛移默化中提高，各項具文化意涵的觀光資源，如：歷史文化資產、自然生態資源、地方人力資源等，亦在過程中不斷累積，回饋地方。在協助地方產業發展部分則是過程中努力較少之處，十三行博物館應繼續發展過去的地方產業園區計畫，成為地方產業與文化結合的觸媒。 八里文化觀光的發展現況為觀光資源豐富，卻缺乏有力推廣整合單位，使得區域內觀光推廣效益過於分散；而整體環境亦有改善空間。十三行博物館希望藉由八里左岸身生態博物館化以推動地方觀光，達到博物館永續營運的目標，因此應主動協同相關觀光推廣單位，形成共同合作的模式，讓觀光推廣能有全面性的觀點與整合效益。一旦促成觀光推廣整合單位，該單位應立即為八里觀光進行短、中、長期的整體規劃，短期針對目標客群設計整套行程，增加留客率；中期則針對相關行程進行發現小徑的規劃，促使相關行程中的路徑更符合觀光需求；長期則為整體環境進行完善規劃，並輔導地方產業朝高附加價值方向發展。 關鍵字：生態博物館、文化觀光產業、十三行博物館 / The primary focus of this thesis is to provide a thorough investigation and understanding of Shihsanghang Museum and its surrounding community, the town of Bali. As an eco-musuem, Shihsanghang utilizes “integrated community construction,” a model based on a local community’s competency to increase cultural tourism for their area. To better understand this topic, an explanation of the evolution and history of the concept of museum is presented, with special focus on the concept of the eco-museum. As a museum, Shihsanghang has access to multiple channels of communication, including the government, experts and specialists of the field, and the local community. Not only does this give Shihsanghang access to many different resources, but it also puts the museum in a position to expand its function, becoming a coordinator and mediator of government bureaus involved in Bali and a communication window between government and local residents. Being in such a position is vital to the success of an eco-museum, as it allows the museum the opportunity to develop from the “bottom up.” The idea behind such a process is that the museum, by interacting with the community, can utilize resident input to guide government action, versus the traditional notion of the government having complete say over the development of a museum. At first, Shihsanghang was not particularly effective in employing such a process. Gradually however, through influencing and interacting with the public and allowing the local community to slowly gain appreciation for the region, the museum was able to gather more and more feedback and participation from the residents. This in turn also opened up more resources to support local tourism. As for helping to develop the local cultural industry however, Shihsanhang has had limited success so far, and should continue to develop and become an agent between local industry and culture. Although Bali currently has many tourism channels and resources, it lacks a powerful unit to integrate all these promoting units. Furthermore, the surrounding environment still requires much improvement. For example, Shihsanhang hopes to improve tourism by “eco-museumising” Bali’s Left Bank and making it more attractive. Shisanhang has the ability and should begin integrating all the relevant promoting units, opening up opportunities for cooperation and creating a holistic approach to Bali’s tourism industry. If Shisanhang is able to achieve this, then it should proceed with a short-term, middle-term, and long-term plan. For the short-term, it should design tourism packages that target specific demographics as to increase a tourist’s visiting length. For the middle-term, it should develop “pathways” (themed-routes of Bali), as to make the sites visited by tourists in Bali more relevant to their interests. And for the long-term, it should make an entire development plan for Bali, helping to create high-value added local industries. Keywords： Eco-Museum, Cultural Tourism, Shihsanhang Museum

由於台灣特殊的歷史背景、地理環境和種族多元性，無論是實體文化資源或無形文化傳說，都讓台灣的文化節慶極具特色與魅力，如果活動本身的內容豐富迷人加上行銷得宜，很有潛力成為各縣市的最佳品牌代表；然而，目前台灣所舉辦的眾多節慶活動，大多不具有明顯以品牌思維來經營的特徵。品牌經營是行銷重要的根基，要讓產品能永續的經營，一定要有策略地將商品或品名建立成為品牌。 / 我們已經進入了數位的時代，在資訊科技早已融入生活的今天，數位工具在行銷深度和廣度上能達到的效果已經明顯可見，但可惜的是，在眾多數位的工具中，被使用於台灣現行文化節慶行銷上的並不多，無論是工具種類或用途，甚至行銷人的思維上，都還停留在很基本的狀態中。 / 台灣眾多大型文化節慶活動中，大甲鎮瀾宮的媽祖遶境是國內極具代表性的一個節慶活動。自1999 年開始，臺中縣政府將遶境與其他文化資源結合擴大舉辦成為「大甲媽祖文化節」，2003 年正式更名為「大甲媽祖國際觀光文化節」，希望為這個龐大的民間信仰活動增加文化的深度與廣度。活動並納入多元的面向，期望能將此一活動經營成為國內文化節慶活動的第一品牌。 / 本研究是以大甲媽祖國際觀光文化節為例，以品牌策略來分析其現況，再從數位行銷的思維及應用工具中提出成為文化節慶品牌的建議。在行銷上，行銷人要能善用數位行銷的「即時」和「互動」兩大特點來打破地域和單向的行銷限制，將文化節慶的消息與內容即時且深刻地傳送到每個人的面前。唯有好的活動品質加上完善的行銷，才能讓節慶活動成為消費者心中的文化品牌，並藉此創造龐大商機並帶動地方永續性的發展。

地球生態破壞和能源短缺對經濟和產業發展與生活形態的衝擊，讓環保議題日益受重視，已成為世界主流與普世價值，各產業無不朝向環保節能等方向發展產業經營優勢，這股風潮亦在旅館業醞釀發酵，環保旅館已成為產業發展重要課題。 本研究主要針對台北市13家具指標性的國際觀光旅館業者，進行環保旅館相關議題認知之探討，探討問題包括業者對於環保旅館認知及施行態度，環保議題上的管理與實務等。研究成果可作為未來旅館業者，在經營管理與政府推動環保旅館政策上的建議與參考。 本研究結果呈現國際觀光旅館業者，對於環保旅館及環保標章之認知正面且具施行意願。而研究進一步發現：1.高階主管年齡及工作年資較淺者，在涉及環保與經營管理相衝突之議題方面，相較於年齡及工作年資較深者，呈現較低之認同度；2.性別差異上男性對於環保旅館的設備及建設條件之認知上，相較於女性其接受度較高；3.前勤部門主管對於環保旅館概念認知程度較後勤部門主管較高。 由於政府對於推動環保旅館及環保標章認證實施，正在積極規劃階段，依本研究結果建議，政府應先制訂完整相關法令及獎勵措施，且旅館業者在培養新一代專業經理人時，應加強對於環保意識之觀念及落實，用實際行動為地球生命的延續貢獻個人心力，並善盡企業經營之社會責任。

觀光產業為缺乏自然資源的離島縣份—澎湖縣的重要經濟來源，而自2003年開始舉辦的澎湖花火節，為提振澎湖觀光收入與打造菊島觀光特色的重要觀光節慶之一，然而近年來由於規模縮小、活動內容缺乏在地特色，且同類型競爭者頻出的狀況下，花火節的效益受到不少質疑。作為澎湖最富盛名的觀光節慶活動，花火節是否依舊能對遊客有足夠的吸引力，並結合澎湖在地文化創造出對於遊客來說具有差異性的特別體驗？本研究擬採用體驗行銷作為理論基礎，以量化的調查法輔以質化的焦點團體訪談法，探究澎湖花火節給予遊客體驗之現況，了解其體驗對遊客滿意度及維繫遊客忠誠度的影響，並就得以補強改進之部份提出實務上的建議。研究結果顯示，體驗行銷模組中之感官體驗、思考體驗及行動體驗對顧客滿意度有顯著正向關聯，而感官體驗、思考體驗及關聯體驗對顧客忠誠度間有顯著正向關聯，而顧客滿意度對顧客忠誠度亦有正向關聯。差異性分析方面，人口統計變項及旅遊特性變項均有部份對體驗行銷、顧客滿意度及顧客忠誠度達到顯著差異。焦點團體訪談之結果大部分與量化結果相符，受訪者指出澎湖花火節的煙火聲光效果是類似活動中最佳，但其是否能與在地文化做結合才是主要考量重遊的因素，節目及週邊設施的規劃也需要改善。建議往後澎湖花火節應融入澎湖在地特色，以增加活動與澎湖本身之連結，並進一步提昇體驗；活動的基礎設施與流程管理也應加強，並增加節目的多元性與互動性，以符合不同特性遊客的需求。 / Tourism industry plays a key role in the economy of Penghu County, which lacks natural resources to develop other industries. The Penghu Fireworks Festival, which has been held annually since 2003, is the most important tourism event to help increase the income of tourism and build the special characteristics of the county as a tourism destination, but recently the effect of the event has been doubted because of the shrink of its scale, the lack of authentic localism, and the rise of many imitating competitors. Does the event still have the competitiveness against others to attract tourists? Is there any possibility to bring some local culture in the event to provide extraordinary experience for the tourists? Schmitt’s Experiential Marketing theories is used in this study as the theoretical base to examine the experience of the Penghu Fireworks Festival both quantitatively and qualitatively. Survey method is performed to find out the relationships between the main variables, which are experiential marketing, customer satisfaction, and customer loyalty. A following focus group discussion is then operated to gain further insights about the outcome of the survey. The result shows that sense, think, and act experiential modules are positively correlated to customer satisfaction. Sense, think, and relate modules are positively correlated to customer loyalty. Customer satisfaction and loyalty also have a positive correlation. ANOVA analysis indicates that differences of experience, customer satisfaction and loyalty among different demographic and tourism variables are partially significant. The result of the focus group discussion is similar to the quantitative analysis. The sensory performance of the Penghu Fireworks Festival is the best among similar events, but what really makes the tourists revisit is whether the event is designed with local culture elements. The content of the shows every night, the event settings and the management system have to be improved as well. Local elements of Penghu should be used as the theme of the festval to make it more relevant to the tourism destination, and to enhance the experience. Physical setting and process of the event should be improved. The content of the event also needs more diversity and interactivity, in order to satisfy the needs of different tourists.

複合式經營乃是企業為了滿足消費者需求，企圖在同一賣場中共同經營多個產業商品，以此達成商品多角化的目的，增加營收。而在消費者意識強烈的現今市場中，能夠結合消費者生活形態的商店將是經營趨勢。在本文中，將針對已經是人們生活中不可缺少的便利商店與早就融入一般人生活習慣中的茶產業，兩相結合做一研究，企圖提供傳統茶行轉型複合經營的一個方向，也拓展便利商店多角化商品的一個可行性。 台灣的茶館產業主要分為三種類型：觀光茶園、茶藝館、複合式茶餐廳，於其中的觀光茶園及複合式茶餐廳是比較符合現代人的消費習慣，尤其台灣民眾在生活水平改善之後，對於富有寓教於樂的觀光茶園更有一番期待，而在簡潔、明亮的年輕訴求下，複合式茶餐廳也闖出一片天地，尤其刺激年輕族群喝茶。 然而，觀光茶園及複合式茶藝館都是需要一筆資金才能投資經營的事業，而此對於那些亟思轉型的傳統茶館、茶行的業者來說，無異負擔更重，也因此提出一個投資成本較低的轉型方式，對於這些業者來說更是一個迫切需要的解決方案。 因此，在本文中，將先針對便利商店及茶產業的現況、市場競爭環境、複合條件做一分析，並依據Hamel的經營模式基礎提出結合兩產業的複合式經營模式，並在此經營模式分析中提出可行的策略活動及經營方向。 / It is enterprises that the complex management attempts to deal in a lot of industry goods together in the same sales field in order to meet the consumer demand, so as to reach the purposes of the diversification for increasing the revenues. In the market now when consumer's consciousness is strong, the shop that can combine consumer's life style will manage the trend. So in this thesis, the purpose is to do the study to combine together of the tea industry and the indispensable convenience store of the life. It attempts to offer a direction for the traditional tea store to make a transition. It also expands the feasibility of diversification for the convenience store. The Taiwan tea industry except the traditional tea store, but also develop several business type. The Leisure Tea Garden emphasizes the function of recreation, education, and culture. The tea art house focuses on the culture aspect. The complex tea restaurant merges the modern and traditional conception. And the chain cold drink tea shop is seen everywhere by the road. All of them do a big effort to develop the new product to expand the tea industry. People who live in Taiwan or anywhere all like to drink ICETEA’s pearl milk tea. CHA FOR TEA combines the tea, tea meals, tea set and atmosphere to deliver the value to customers successfully. Wang De Chuan passes the bright red packaging of the teahouse, tea of different flavors is fragrant to let consumers experience after the charcoal fire is cured too. You can find many surprises and ideas in the tea industry that the proprietor innovate the tea product. The farmer’s association is trying to promote the Leisure Tea Garden industry. It not only offers consumers a good destination of recreation of the vacation, but also promotes the rural economy to upgrade. And the complex tea restaurant is the trend of the market in recent years, so this kind company not only set up the branch in Taiwan, but also expands the market to China and Japan even more. But some bottlenecks exist in developing in the general teahouse, for instance, staffs quit job causes the education and training question, the loyalty question of the brand, house rent cost are high. So teahouse industry proprietor can consider that form an alliance with the different product company, expand the product line, and share some expenses together. It has the benefit of reducing the operating cost, strengthening the competitive power, and diversifying the goods types, those can meet the consumer demand. Tea market is still growing up in recent years, and under the circumstances that some experiments of medical report are proved that tea is good for health. It causes the potential consumer population and purchasing power to grow up constantly, so tea companies need to pay more attention to improve the structure of the goods and offer service of making consumers satisfied, like this, the constant enlargement that the industry of tea could take advantage of this situation. There are three kinds of main types in the teahouse at the present stage: Leisure Tea Garden, tea art house, complex tea restaurant. These three kinds of types of operation have its main products and activities to let consumers experience the enjoyment of drinking tea each. The development which visits the Leisure Tea Garden combines the agriculture, education and characteristic that lies fallow, not only can stimulate the countryside to develop, can also let consumers of the city have places of a party during the vacation. Visit the activity which can be offered to consumers in Leisure Tea Garden and include the agricultural affair to visit, experience the course of make tea, brew tea and drink tea teaching, tea culture are recommend, can also hold various kinds of theme activities in slack business season according to the tea in addition, which will make visitors in the Leisure Tea Garden in an endless stream throughout the year. Among them, it is to visit the unique selling point in the Leisure Tea Garden to visit and experience the course of make tea with the agricultural affair, because consumers emphasize the health now. Customer do not want to eat agricultural products with residues of pesticides, so can introduce consumer's correct agriculture chemical occupation mode while visiting in agricultural affair. In addition, in the course of experiencing the making tea can let consumers feel the preciousness of the tea grower's working hard and tea. Inheriting from classical culture more in the tea art house, adopt more flowing water of flower garden, brick wood ,etc. And it builds the scene too in mounting, complement the works of drawing with the classic's poem etc. And it improves the cultural characteristics in the shop. The tea name which is also rich in the clever thought is the special feather of the tea art house. It has opened another kind of delight of life for guests. Because a kind of quietness that the tea art house give more consumers, quiet and tastefully laid out feeling. So the main activities and services that tea art house offer are brew tea and drink tea teaching, tea culture introduce, work of art appreciate and sell. The characteristic of complex tea restaurant is the function of pluralism and various that he offers, and it has merged more heterogeneous culture. It is simple and unsophisticated that the decoration of complex tea restaurant is different from the traditional tea art house too, and the substitute is a bright and clean, spacious and open design. The waiter or clerk prepares a pot of tea or a cup of tea well, let consumer just needs to taste and experience it carefully and slowly, the concept comes out to transmit 'drink tea may very much light actually, might not take heavy and complicated formality'. Although the service and activity offered in complex tea restaurant are still the teaching, tea culture recommend, the work of art is appreciated and sold. But drinking tea and eat meal are the main business. Its atmosphere builds letting not only younger generations and workers does not repel of it, fond of his environment instead. It can be the replacement of the coffee shop. By the way, customers not only go to coffee shop to have a get-together, but also can choose going teahouse to have a dinner party and have a rest voluntarily too. This can prove from ‘CHA FOR TEA’, ‘AZABUSABO’ crowd state of restaurant. Do the Analysis of the complex convenience store of teahouse by way of Hamel’s model now. Hamel proposes four major elements, whose are core strategy, strategic resources, customer interface and value network. And there are three ‘bridges’ linking the four elements, they are stated as follows: The complex convenience store of teahouse can set out from such an undertaking mission on the core strategy, and not only puts out the entity goods on the products and market range, even service of the virtual goods should be offered. Those can be consumed in the shop and take away are the main entity goods, and this part can be done a big innovation to make customer easily to buy, brew and drink. This will be the marrow of the difference foundation. On strategic resources, except it is apt to brew tea to offer to consumers. It is the key ability that the company needs accumulating even more to make the customer easy to buy and take, and this needs to encourage the staff to interact with customer to develop creative service and products. After that, the accumulating brand name, patent, customer's data and channel will be company's important strategic assets. And do the work to make the selling, purchasing, preparing the goods procedure in the information platform, which is the foundation to upgrade the competitive power. Configuration is the bridge to link core strategy and strategic resources. The main activity is to let staff have chance to experience other department’s work, let R&D and marketing person have chance to be a sales person to feel customer’s real request and puzzle. In customer interface, it needs marketing develop activities, sales activities and after-sale and support service. By these activities, it can find out new customer and maintain the existing relationship with the customer, and these will also maintain the customer's loyalty. On the information platform that has already had, develop the traceability system of production, let consumers experience the transparent advantages, realize the demands of the information. Under this kind interaction, the relationship between the company and customer must be reliable. Under the channel foundation in the convenience store, the supply chain relation and overhead will let the goods cost be reduced, and it will raise the products competitiveness. Customer benefit is the bridge to link core strategy and customer interface. The company can offer some convenient service to customers, like changing the goods within the time limit and re-curing the moist tea. Make up the value network by the way of supplier, partner, alliance. This can develop and sell the goods complementarily, and under the cooperation of honors, improve the sales volume of the goods to make a profit. Company boundary line is the bridge to link value network and strategic resources. It should give the manufacture work to the suppliers or the partners, and the company just needs to focus on the sale, manner of packing, research and develop some new convenient method to brew good tea. In addition, enterprise needs to pay much attention to get money, which can raise the efficiency through the large-scale production and experience curve, reach the uniqueness through small-size package, helping customer brew tea, smooth supply chain system and customer service system. All these strategic factors should be matched to reach a goal to get 25% net profits. Then, the enterprise can be managed continuously forever.

本研究欲達成之主要目的為分析我國國際觀光旅館業人力運用之概況、特性與相關問題，以及勞動條件、人力資源管理實務之現況，以及實踐於個案國際觀光旅館業之情形。 本研究主要以深度訪談法進行，分別針對G酒店、H大飯店以及L大飯店三家國際觀光旅館之人資部門主管人員進行深度訪談。訪談內容包括勞動條件、適用勞基法之情形、人力資源運用與人力資源管理實務，以及產業競爭環境下未來人力資源管理策略等相關議題。 經由相關文獻與深度訪談之分析，本研究發現高基層人力比例、部分工時人員與外包人力等彈性人力資源之運用，均為我國國際觀光旅館業從業人員之特殊結構屬性。另一方面，國際觀光旅館業提供的勞動條件普遍偏低，人力運用方面則重視數量及功能上的彈性運用，人力資源管理實務則於個案旅館中因經營管理型態而稍有差異，而未來國際觀光旅館業的營業擴展趨勢將使人力面臨短缺，而影響人力資源策略的形成。 / It has long been recognized that hotel industry generally suffered from shortage of human resource, relatively high turnover rate, and lower paying, no matter overseas or domestic. However, it is not an astonishing phenomenon for international tourist hotels which highlight the importance of service quality and attitude. Thus, human resource management is a critical element of operating performance in international tourist hotels. The topic for discussion of this research is exploring human resources management practice and relative issues in international tourist hotels in Taiwan. Therefore, analyzing labor conditions, practice of human resources management, as well as present application of human resources of international tourist hotels in Taiwan are subject of this study. The purposes of the research are listed: 1. Discussing the characteristic and profile of the international tourist hotels industry in Taiwan, along with the operation and conduct types, and business situation, such as operating income and cost, occupation rate, average room rate, customer category, and so on. 2. Discussing the general situation of human resources exercises, characteristic, practice, and related issues of international tourist hotels in Taiwan. 3. To dissect business profile and exercises of human resources, labor conditions, and human resource management practice of three case hotels. To implement the purposes, this research was processed by in-depth interview, during May on 2006. The interviewees are all supervisors at human resources department in G hotel, H hotel and L hotel. According to previous findings, issues involved in the questionnaire are labor conditions, manipulation of human resources, practice of human resources management of these three hotels, including recruitment, selection, promotion and merit, training, profile of turnover rate, and the human resource strategy under competitive industry environment in the future. There are three major results of this study. First, to utilize human resources in international tourist hotels, the numerical and functional flexibility are significant to adjust to business requirement. Such as overtime work, part-time worker, and outsourcing labor are common practices. Second, even though international tourist hotel industry applies to Labor Standards Act, labor conditions in international tourist hotel are rather inferior. Third, human resource management practices in the case hotels show kind of similar on system, with their own chain business type.

從本研究得知國內上市櫃國際觀光旅館業創造價值之動因，計有 加權平均資金成本、投入資本、稅後淨營業利潤、銷售利潤率、資本週轉率與住房率六個價值動因，其中加權平均資金成本與投入資本和EVA®呈負相關，稅後淨營業利潤、投入資本、銷售利潤率、資本週轉率與住房率與EVA®呈正相關，至於平均每日房價、餐飲坪效則與EVA®不相關，表非顯著之價值動因。 經以EVA®評估台北市主要十家國際觀光旅館的經營績效結果，大型觀光旅館之經營績效具有正的EVA®，以晶華表現最佳，君悅次之，中型觀光旅館之經營績效以西華較佳，老爺次之。經營規模固影響著EVA®之大小，然企業是否具正的超額報酬率才是關鍵。由本研究實證分析顯示，不論大型或中型旅館業，只要原始投入資本低或正確產品定位，配合優秀的經營團隊，都可產生正的EVA®企業價值。 創造國際觀光旅館價值策略及旅館投資案評估方法，建議採經濟附加價值EVA®法或DCF法，也就是以未來旅館營運可產生自由現金流量折現值的方法，來避免掉入不動產買賣行情陷阱，造成過度不當投資，另外也應減少資金大量投入土地資本，改採長期租用方式、爭取國際連鎖管理公司採EVA®為計算基礎之管理費或獎勵金，以解決現行收入和營業利益計費不合理性模式、透過開源節流策略，提高投入資本報酬率ROIC、在現有已投入設備資本下，採取產品差異化的行銷、並導入EVA紅利制度，降低固定人事費用與能源費用提高利潤率。 為維持旅館經營長期超額報酬的期間，在有重新改裝(Renovation)機會時，應以新加入市場者心態，設法創造大躍進式全新的旅館業價值，建立旅館新價值曲線(Value curve)，追求市場領先競爭優勢，不但應分別從同業競爭標準的產品、服務和運輸三構面思考外，更應針對顧客對旅館的真正需求項目,予以增加或超越同業標準，並縮減或刪除顧客根本不在意的服務項目，以達兼顧顧客的需求、企業價值的創造與降低經營成本的效果。 / The following six factors will affect the value created from the listed international hotels: WACC, IC, NOPLAT, PM%, CT% and OCC%. The WACC and IC are negative correlated to EVA®, the NOPLAT, IC, PM%, CT% and OCC% are positive correlated to EVA® and the ADR and F&B are no correlated to EVA®. This paper uses EVA® to evaluate the operating results of ten major international hotels in Taipei. We find the large hotels have positive EVA® operating results, the Grand Formosa Regent Taipei Hotel is the best, and the Grand Hyatt Taipei is the second. Sherwood Hotel is the best in the medium-size hotels, and Hotel Royal Taipei is the second. The operating size will affect the EVA® result and the key factor is the Excess-Ordinary Returns. In our study we discover both large and medium size hotels will have positive EVA® if the have low original input capital, correct product position and excellent operating team. The study suggests using EVA® or DCF, discounting the future free cash flow from hotel operating, to evaluate the value of international hotels. This way will avoid the over investment in real estate. Hotels can improve the unreasonable Franchise and Affiliation Fee Structure by long-term leasehold and EVA® valuation model. They also can decrease fixed personal expense and resource cost to increase profit rate by increasing the ROIC of input capital return, varied product and using the EVA® bonus system. In order to keep the long-term Excess-Ordinary Returns of hotel operating, when the hotel has renovation opportunity, they should act as a new competitor and try to create entire new hotel value, create the new value curve. The hotel should seek the lead competition advantage and think about the product, service and transport. They should increase the quality of service which customer need, and decrease or deduct the service people don’t care, and then they will satisfy the customer, create the hotel value and decrease the operating cost.