跨國購併為企業持續成長的重要策略之一，學者針對此議題亦有諸多探討， 而過去的多數研究皆著重於—企業執行跨國購併後，企業策略與國家文化對於後 續整合的影響。然而，本研究認為文化的影響自企業開啟跨國購併談判以來，便 始終存在。此外，購併談判為跨國購併之起始，其重要性不亞於購併後的整合。 因此，本研究以企業跨國購併歷程為主體，藉此探討跨國購併企業雙方之文化差 異對於整體購併行為之影響。 本研究之目的為探討企業實際購併個案研究，讓企業未來在實際執行購併策 略時，能持續思考國家文化差異之影響，並依據其購併階段之不同，而有相對的 因應方式。 本研究以次級資料作為質性研究依據，藉由廣泛地蒐集資料，撰寫成鴻海購 併夏普之跨國購併個案。透過此篇實際個案研究，發現家文化差異對於企業能否 順利進行購併談判有重大影響，並提出企業依其所屬之購併階段不同，處理相對 應需著重之文化構面，可提高企業跨國購併談判之效率及成功率。 / Cross-border mergers and acquisitions (M&A) are one of the most important strategies for sustainable growth of a company. Many scholars had various discussions on this issue. Most of researches concentrated on how corporate strategy and national culture affect the integration after cross-border M&A. However, this study suggests that cultural impacts have long existed from the very beginning of cross-border M&A negotiations. In addition, M&A negotiation is the start point of cross-border M&A. It is equally important in the integration stage after M&A. Therefore, this study focuses mainly on the process of cross-border M&A in order to explore overall influence on the cross-border M&A due to cultural differences between the enterprises. By analyzing a real M&A case, the purpose of this study is to make enterprise consider the impact of cultural difference when they are having cross-border M&A negotiation. Besides, through this study company can understand what the most important dimension of national culture is while having M&A project. This study is a qualitative research based on extensively searching secondary data of Hon-Hai and Sharp M&A. This case study found that cultural differences between nations affect -whether the enterprise can successfully carry out M&A negotiations. This study also shows that company may generate different strategies corresponding to the difference between national culture dimensions in accordance with different M&A negotiation stage. Doing so may lead to smooth and successful M&A negotiation.

隨著全球化趨勢以及企業間越加激烈之競爭關係，生產者為滿足消費者之即時需求，即常透過多式運送模式將商品跨國快速遞送。物流服務之涵蓋範圍因而越發廣泛並持續擴展，除了實體之商品配送服務，並完善整合不同運送模式，且將高效率之管理、關務與其他商業活動納入範疇。此種整合型物流服務之出現，除了免除生產者與貿易商物流管理之額外負擔，以利其專注本業外，高品質之物流服務尚可提昇運輸服務業之生產力，同時並增進全球經濟福利之發展。 鑑於物流服務以及供應鏈管理服務均非屬W/120中之獨立部門，WTO會員即以CPC為基礎發展出物流服務清單與相關提案，以期提昇物流服務在市場開放與國民待遇之承諾情形。 本文首先介紹物流服務之貿易實務，概述物流服務之貿易概況、產業趨勢與貿易障礙；其次探討GATS 架構下物流服務之相關規範與會員提案，並分別就相關之GATS條文與會員提案發展為剖析。此外，本文並分析WTO會員就物流服務之現行承諾狀況與新回合之開放情形。最後，本文以物流服務之分類議題、定義議題與相關服務之新回合談判進展為重點，進行深入之分析並嘗試提出可行之解決之道。 / In the wake of globalization and increasingly fierce competition, goods often need to be transported through several countries (by road, rail, air or water) as quickly as possible in order to respond "just in time" to customer demand. Logistics services comprise a wide range of services and are constantly evolving In addition to the physical transportation of goods, based on an optimized combination of available modes of transport, it involves the efficient handling of management, customs and other business matters. The existence of integrated logistics services relieve manufacturers and traders of the burden of logistics management and allow them to focus on their core competencies. High-quality logistics services could also increase the productivity of the transport sector, and improve global economic welfare at the same time. Since neither logistics nor supply chain management is identified as a distinct industry on the W/120, WTO members that rely on the CPC have advocated developing a freight logistics checklist and related proposals in the hope of improving meaningful market access and national treatment commitments for logistics services. The thesis first introduces the practices of trade in logistics services, including the profiles, trends of industrial development, and trade barriers on trade in logistics services. Then the thesis discusses the related regulations and proposals of logistics services under the GATS framework, explaining the related GATS articles for logistics servies and clarifying their influence as well. Besides, the thesis also exam members’ existing commitments and offers on the logistics services. Finally, the thesis focuses on the classification, definition and negotiation issues on the logistics services, analyzing existing difficulties and trying to submit possible solutions.

本研究係以訓練移轉之理論來檢驗行政院哈佛菁英領導班之實施成效。蓋訓練移轉係受訓者在接受訓練課程後，將從課程中所學的知識與技術，應用在實際業務中問題解決之動態過程，其著重的是訓練後對所學知識技術之消化，及對職場工作之回饋，是最有效的內隱知識外顯化的展現。故訓練移轉之成功與否，可作為評估訓練課程是否有助工作的最佳方式。而哈佛菁英領導班係行政院為有系統培育具有前瞻國際視野之全觀型新世代中高階領導人員，強化其政策統合、規劃及領導管理能力並激發其內在潛能，促使我國公務部門整體人力素質提升，以提升我國國家競爭力，自94年起，與美國哈佛大學甘迺迪政府學院合作，規劃辦理菁英領導班，參加人員係由全國中央及地方機關遴選出年輕具發展潛力之科長級以上人員，因開辦不易且所費不貲，故從規劃初期即透過課程內容安排、學員推薦及遴選過程及賡續培訓措施等設計來確保訓練效益。基此，本研究參考以往訓練移轉研究文獻後，建構研究架構與自變項及依變項，並針對該班第一屆及第二屆之學員施以問卷調查後，進行因素分析，此外，並隨機挑選各10名學員之主管及同事進行深度訪談，以作為量化研究之輔助佐證資料。