近年來，學者對於有關產業創新的研究積極投入，提出許多足以促進企業創新的影響因素。過去台灣企業競爭力靠的是降低成本以爭取客戶，現在必須思考的是如何利用本身資源的建構，產生創新，並且在創新的過程中，累積更多的資源，逐步達到新的策略定位。 在社會需求改變與產業技術發展等因素下，數位出版產業興起。數位出版產業是許多廠商欲進入的新興產業，本身即包含了許多的創新。本研究以數位出版產業為例，訪談印刷支援廠商、傳統出版業者、資訊系統廠商三種類型的廠商。廠商在進入數位出版產業時，依其本身資源不同，產生不同的創新，創新過程中選擇建構不同的新資源，使其達到產業中新的策略定位。本研究以數位出版產業為例，探討在不同策略定位下，資源建構與產業創新之關係。 研究發現廠商初期擁有之核心資源有助於創新的產生。並利用創新過程中，建構出更多相關之資源。藉由資源稟賦為引發創新之產生點，過程中產生創新。研究中之五個廠商個案中，數種資源稟賦引發14種創新案例，歸類為五種創新形式，包括產品、流程、策略、組織、行銷五種創新。 此外，研究發現廠商以不同之策略定位進入新產業，核心資源建構過程中，利用各種創新形式，達成其所預定之新產業中「數位出版內容加值者」、「數位出版技術提供者」、「數位出版整合營運者」三種策略定位。 數位出版產業尚屬新興產業，市場需求與技術發展變化快速。產業之競爭態勢亦尚未明朗，尚須密切注意潛在競爭者動態。除了本研究觀察之傳統出版業者、印刷支援廠商、資訊系統廠商之外，擁有眾多會員數或網路流量的入口網站是潛在競爭者。然而，各廠商核心資源不同，因此能在產業中佔有適當的位置。廠商應著重本身核心資源建構與創新，並且積極與其他廠商合作，共同推動市場發展，跨越市場鴻溝才是當務之急。 / Recently, there has been a number of studies pertaining to the industrial innovation, and many factors that contribute to the industrial innovation have been proposed. Cost down used to account for the competitiveness of the industries in Taiwan while now it must be considered that how to utilize the existing resources to create innovation, proliferate new resources, and achieve the new strategic positions. Digital publishing is springing up as a result of the change of social demand and the development of industrial technology. This attractive and innovative industry is taken as an example in this study, and one printing company, three publishers, and one computer firm were interviewed. Entering the digital publishing, the enterprises with different natural resource quality create various innovations, generate their own resources, and accomplish the new strategic position. The relation between the resources construction and the industrial innovation in digital publishing are studied in this research. The research discovers that the initial core resources are helpful for the creation of the innovation and the generation of related resources. Numerous natural resource endowments contribute 14 innovative cases which can be categorized into 5 types – product, process, strategy, organization, and marketing. In addition, it is also noted that enterprises construct different strategic positions while entering into new industries. In course of construction of the core resources, they attain the three strategic positions – the digital publishing content adder, the digital publishing technology provider, or the digital publishing integrated operator. Digital publishing is still an emerging industry.Therefore, the market demand and the technical development change drastically. Considering the unclear competitive situation, it may as well pay more attention to the competitors. Apart from the interviewed firms in this study, portal websites that have numbers of members or a large deal of flow are potential competitors. Owing to different core resources, however, those enterprises can stand in their own strategic positions. A company is supposed to focus on the accumulation of its core resources and innovation and to cooperate with other firms to develop the market.

老年所得保障的問題，是所有工業化國家所共有的社會問題。臺灣、德國與美國為了解決這個問題，基本上都是採用所謂的「三層保障的模式」。第一層保障為國家所建立的強制性社會保險制度，第二層保障為企業或雇主所設立的企業退休給付制度，第三層為個人的自我預護（包括儲蓄、保險、置產等）。本文主要是探討第二層的「企業退休給付制度」之法律問題。臺灣的「企業退休給付制度」（也稱之為「企業退休金制度」），是採強制性為主，自願性為輔的雙軌制度，自願性制度所佔比例無足輕重。在強制性制度中的實施型態是採「單數型態」，而且由「單一組織」承擔實施。美國的「企業退休給付制度」稱為「年金（退休金）計劃(pension plan)」，德國的「企業退休給付(betriebliche Altersversorgung)制度」也稱為「企業年金(Betriebsrenten)制度」。這兩個國家向來都是採用自願性制度，「實施型態」與「實施機構」也都是採「複數型態」。 關於企業退休給付的法律保障，臺灣於1984年在勞動基準法中納入「退休規定」，對勞工退休金制度的設立、實施型態、實施機構、財務準備與給付內容皆制定最低的法律標準，然而對於勞工的退休金期待利益如何保障與雇主陷於支付不能時退休金請求權如何保障等重要問題，皆欠缺規定。德國於1974年制定「改善企業退休給付法」，採有限度的立法，對已設立的企業退休給付制度制定最低法定基準，特別注重「退休給付期待利益之保障」與「退休給付支付不能時之保障」；同一年美國也制定「勞工退休所得保障法」，採取全面性的立法，不僅注重「勞工退休給付權利之保障（包括對退休給付期待利益之保障）」，也同樣針對「退休計劃之終止與支付不能的情形」設有特別的保障。 本文主要是以臺灣的「勞基法退休規定」，德國的「改善企業退休給付法」與美國的「勞工退休所得保障法」等法律規定為基礎。針對同一問題，分別探討臺灣、德國與美國的法律制度。第一節首先探討企業退休給付制度之歷史發展，企業退休給付制度究竟如何形成？如何逐步擴展？法律如何回應？在立法之後又面臨何種問題？第二節首先討論退休給付制度的核心法律概念，以及其如何與雇主的其他給付相區別。接著進一步探究勞工請求雇主給付退休金之法律基礎為何？然後再探討企業退休給付之法律性質。第三節分析企業退休給付制度，以何種型態實施，如何運作，在組織上產生何種法律關係。第四節探討企業退休給付的財務準備。第五節以給付為中心，探討企業退休給付的一般法律保障，包括：請求退休金的法律要件為何？請求範圍如何決定？如何與社會保險給付整合？如何支付？在面對通貨膨脹壓力時又如何因應？第六節探討企業退休給付期待利益如何保障之問題，詳細探討德國與美國為何要保障退休給付期待利益？在何種情形下，退休給付期待利益不可喪失？勞工退休時，退休給付期待利益如何實現為退休給付，如何計算其數額？勞工離職時，可否一次結清將來的退休給付權利？勞工轉換工作時，退休金債權是否可隨同移轉？最後一節探討退休給付發生支付不能之情形時，有何解決辦法？第五章比較三國退休給付法律制度有何異同？有何優缺點？並檢討行政院勞工委員會所提的「勞工老年附加年金保險險制度」草案，與「勞工退休金條例草案」之優缺點，並探討我國勞工退休金制度法律改革是否存在其他不同的途徑。？最後一章總結前面各章之研究所得作成結論。 / Old-age income security is a sharing social problem of all industrialized countries. 「Three tiers (pillars) of economic security」 has been used for solving this problem in Taiwan, Germany and U.S.A. The first tier is obligatory social insurance system established by the countries; the second tier is the composition of　“supplementary pension plans” created by companies or employers; the third tier is personal advance arrangements (include saving, purchase of insurance, investment, etc.). This dissertation concentrates on the legal protection of supplementary pension plans.　The supplementary pension plans in Taiwan is a double-track institution. While the voluntary part of it is rather insignificant, this institution is mainly in obligatory part. This obligatory supplementary pension plans is designed to be only one type － defined benefit plans, and there is only one designated funding agency － the Central Trust of China. In U.S.A. the supplementary pension plans used to be called “private pension plans”; in Germany the supplementary pension plans used to be called “company pensions (Betriebsrenten)”.　These two countries adopt voluntary institutions. The types and funding agencies of their supplementary pension plans are plural. In order to protect the rights of pension, the relevant laws were enacted in Taiwan, Germany， and U.S.A. Regulations about employee retirement benefits were included in the “Labor Standards Law” enacted in 1984 in Taiwan.　These regulations created minimum standards for the establishment, requirement of benefit, funding and funding agency, benefit formulas of retirement plans.　However these regulations　lacked protection of pension expectations and rights to pension against insolvency or bankruptcy of supporting employers.　In Germany the relevant regulations about supplementary pension plans are to be found in the “Act on Company Pensions” in force since December 1974.　This Act regulated very limitedly. It established minimum standards for company pensions, especially relating to protection of pension expectations, and pension benefit rights against insolvency of supporting employers. In the same year the “Employee Retirement Income Security Act” of 1974 (ERISA) was enacted in U.S.A..　This comprehensive employee benefit law not only stressed on protection of employee benefit rights (including protecting vesting right), but also created insurance for pension plan terminations. This dissertation mainly compares the legal institutions relating to　supplementary pension　plans in Taiwan, Germany and U.S.A. on the basis of the above statute laws relating to the supplementary pension plans of these three countries. Chapter 1 is the introduction of this research.　Chapter 2、3 and 4 discuss the legal institutions relating to supplementary pension　plans of these three countries. In each section of each chapter the same problems are discussed. Section 1 provides an overview of the historic background of supplementary pension plans and development of relevant laws, including how the supplementary pension plans have formed and expanded, how the law regulated, and problems that have been caused after enactment of the law relating to supplementary pension plans. Section 2 firstly discusses the core legal concept of supplementary pension in each country, and how it differentiates from other benefits of employers. Then this section probes into the legal bases of supplementary pension claims and the characteristics of supplementary pension.　Section 3 analyzes different types of supplementary pension plans, how they operate, and legal relations that have been produced. Section 4 explores pension funding.　Section 5 discusses the general legal protection of pension benefits, including participation, requirement of benefit, payment of benefit. The question of how supplementary pension integrates with social security benefit and counteracts the effect of inflation is also discussed.　Section 6 discusses how the relating laws of supplementary pension plans protect pension expectations, why the laws of Germany and U.S.A. protect pension expectations, when the pension benefit rights are nonforfeitable, how the nonforfeitable benefit is accrued, under which condition a nonforfeitable benefit can cash out, and whether the nonforfeitable benefit is portable when the employee changes the job?　The last section discusses the legal protection against insolvency of employers or termination of pension plans. After comparing the supplementary pension plans and its legal protections of Taiwan, Germany, and U.S.A.，chapter 5 examines advantages and disadvantages of the two recent drafts of supplementary pension plans reforms proposed by CLA (Council of Labor Affairs)in Taiwan. One is “Draft of the Old-age Supplementary Insurance of Employees” , and the other is “Draft of Employee Pension Act “ . The possibilities of having other ways for reforming supplementary pension plans institution of this country is also discussed in this chapter.　The last chapter puts research results of the preceding chapters into a conclusion.

公益性非營利組織在國家社會整體的運作中承擔重要的責任，在國外它早已成為社會的主流，在台灣社會於解嚴以後，它的蓬勃發展亦成為一股莫之能擋的社會力；在公共行政的研究中，它更是當今的趨勢議題之一。而將現代經營管理的理念，運用於各類非營利機構中，已愈來愈受到重視，其實那是因為非營利組織之「非營利」性質使然，使得它比任何組織都需要管理的概念；然而在這方面相關的研究卻十分不足。因此，本文主要在探究與非營利組織價值理念相容的團隊建立法的理論與技術，提供非營利組織運作上一個可資應用的管理途徑。 透過探究團隊建立與非營利組織的理論基礎、緣起與發展、運作的內涵等，發現二者在許多特質上非常相似，包括對人性尊嚴與個人價值的重視、使命的確立與履行的重要性、強調人員的參與及承諾、具有彈性與開放等精神、創新的作法與思考方向、充分的溝通與對話模式、共同合作與授權賦能、重視品質管理與顧客的感受等；這是團隊建立對於非營利組織運作適用性的論證基礎。 從理論的演進與發展、內涵的分析、歸納中，界定團隊建立的步驟或要素是：尋找適當的成員、進行團體活動與相關訓練、召開團隊會議；透過這些要項在各方面細節的掌握，可以使團體逐步形成團隊。而在團隊的發展過程中有各個必經的階段—定位或組建、衝突或動盪、協作或規範、生產力或實施、變化或轉變。 非營利組織的「運作」所包含的面向十分廣泛，本文僅針對願景與目標建立、溝通與領導、激勵與授權賦能、決策與品質管理等議題進行探究，從組織狀況的說明及相關運作的困境切入，以前述理論與原則為基礎，提出團隊建立在各方面適用的原因，以及應用的技術與方法。 在實務方面，除了就國外實際個案作說明與分析外，並就團隊建立的過程要素及「運作」的研究焦點面向，擬定題綱，以「理論」及「立意」抽樣法，對所選取的四個以婦女議題為主軸之非營利組織的重要幹部進行訪談，以瞭解非營利組織的實際運作狀況；訪談資料顯示這些非營利組織的運作與團隊建立方式的應用十分相似，而所有受訪者根據他們的經驗及其組織實際的運作狀況，皆對團隊建立的運作方式表示肯定與支持。 總而言之，本研究從理論與實務的探究中發現在非營利組織的運作中，團隊是自然產生而存在的事實，是故，團隊建立法是實務運作者一個價值極高的參考途徑，裨益非營利組織永續經營，提供國家、社會更多、更好的服務。 隊建立法應用於非營利組織運作之研究 目 錄 第一章 緒論 …………………………………………………………. 1 第一節 研究動機與研究目的 …………………………………… 1 第二節 研究範圍、途徑、方法 ………………………………… 8 第三節 研究架構、流程、限制 ………………………………… 13 第四節 重要文獻檢閱 …………………………………………… 17 第五節 相關名詞界定 …………………………………………… 28 第二章 團隊建立理論與技術的探析 ……………………………… 45 第一節 團隊理論的演進與應用 ………………………………… 45 第二節 團隊的內涵 …………………………………………….. 67 第三節 團隊建立的過程 ………………………………………… 79 第四節 團隊運作的限制與成功的要件 ……………………….. 101 小結 ……………………………………………………………….. 111 第三章 非營利組織理論與內涵的探析 ………………………….. 113 第一節 非營利組織的緣起 …………………………………….. 114 第二節 我國非營利組織的發展情形 ………………………….. 125 第三節 非營利組織的基本內涵 ……………………………….. 132 小結 ……………………………………………………………….. 144 第四章 非營利組織的運作：團隊建立途徑 ……………………. 149 第一節 建立共同願景與目標 …………………………………. 149 第二節 溝通與領導 ……………………………………………. 159 第三節 激勵與授權賦能 ………………………………………. 175 第四節 決策與品質管理 ………………………………………. 186 小結 ………………………………………………………………. 198 第五章 個案研究 …………………………………………………. 201 第一節 國外個案探討 …………………………………………. 201 第二節 訪談設計與訪談對象 …………………………………. 209 第三節 國內個案訪談資料分析 ………………………………. 219 小結 ………………………………………………………………. 253 第六章 結論 ………………………………………………………. 257 第一節 研究發現 ………………………………………………. 257 第二節 研究檢討、貢獻與建議 ………………………………. 270 結語 ………………………………………………………………. 279 參考書目 ……………………………………………………………. 281 附錄 附錄一 訪談聯絡信函 …………………………………………...312 附錄二 訪談綱要 ………………………………………………...315 附錄三 訪談紀錄(一) …………………………………………… 318 附錄四 訪談紀錄(二) …………………………………………… 333 附錄五 訪談紀錄(三) …………………………………………… 353 附錄六 訪談紀錄(四) …………………………………………… 373 圖、表目次 壹、圖目次 圖1-1 研究途徑示意圖………………………………………………. 10 圖1-2 研究架構 ……………………………………………………… 14 圖1-3 研究流程 ……………………………………………………… 15 圖1-4 團體與團隊的比較 …………………………………………… 34 圖2-1 全面品質管理模式 ………………………………………….. 62 圖2-2 學習的層次 ………………………………………………….. 64 圖2-3 學習型組織的運作核心 …………………………………….. 65 圖2-4 團隊運作過程 ……………………………………………….. 68 圖2-5 團隊績效曲線圖 …………………………………………….. 78 圖2-6 團體活動與訓練的進行 …………………………………….. 87 圖2-7 團隊型態發展模型圖 ……………………………………….. 94 圖2-8 群體發展階段 ……………………………………………….. 97 圖3-1 我國非營利組織的種類 …………………………………….. 128 圖3-2 非營利組織有效管理的流程 ……………………………….. 135 圖3-3 非營利組織的人力資源發展模式 ………………………….. 137 圖4-1 建立共同願景的意涵與方法 ………………………………. 152 圖4-2 六步溝通模式 ………………………………………………. 161 圖4-3 人際溝通三部曲 ……………………………………………. 163 圖4-4 逐步邁向團隊領導 …………………………………………. 169 圖4-5 團隊領袖角色 ………………………………………………. 170 圖4-6 今日組織環境下的授權賦能 ………………………………. 185 圖5-1 個案實證之五性分析法 ……………………………………. 220 貳、表目次 表1-1 深度訪談對象一覽表 ………………………………………… 12 表1-2 國內團隊組織相關研究論文摘要表 ………………………… 19 表1-3 國外團隊相關研究書籍摘要表 ……………………………… 21 表1-4 國內非營利組織相關研究論文與報告摘要表 ……………… 24 表1-5 美國的非營利組織相關研究摘要整理 ……………………… 26 表1-6 非營利機構與公部門、私人部門之差異 …………………… 43 表2-1 團隊研究的歷史發展與應用 ……………………………….. 67 表2-2 由團隊導向劃分的團隊種類 ………………………………...77 表2-3 團隊會議形式範例 …………………………………………...91 表2-4 團隊發展的階段性特徵 ……………………………………...96 表2-5 團隊失敗的原因 ……………………………………………. 102 表3-1 我國人民團體性質分類 ……………………………………. 129 表3-2 我國各類人民團體統計表 …………………………………. 130 表3-3 我國各類基金會統計表 ……………………………………. 131 表4-1 馬郡社會服務部門價值的聲明 ……………………………. 158 表4-2 單向溝通與雙向溝通之比較 ………………………………. 164 表4-3 當代的激勵研究 ……………………………………………. 176 表4-4 品質的面向 …………………………………………………. 196 表4-5 成功品質團隊的特質 ………………………………………..197 / The non-profit organizations focusing on public interest bear important responsibility in the operations of the whole nation and society. In other countries, the operations of the non-profit organizations have been become the main stream of the society. In Taiwan’s society, after abolishing the martial law, its exuberant development has become a non-blocking social power, too. In the study of public administration, it is also one of the modern trend issues. Applying business management to non-profit organizations has been more and more emphasized. In fact, it is the “non-profit” nature making that. It needs the concept of management more urgent than any other organization, but the relative studies in this area are insufficient so for. This thesis mainly investigates the theories and interventions of team building, because they are matching with the values and ideas of non-profit organizations and provide a useful management approach for the non-profit organizations’ operation. Through the investigation of basic theories, origins, developments, and the content of operation for both team building interventions and non-profit organizations, the author finds that they have many resembling characters, including emphasizing of human dignity and individual values, establishing and fulfilling missions, stressing the individual participation and commitment, possessing the spirit of flexibility and openness, creative conducts and thinking direction, adequate communication and discourse, using cooperation and empowerment, emphasizing quality management and the feeling of customers. Those all are argument bases for supporting the fitness of team building interventions being applied to the operation of non-profit organizations. From analyzing and inducing the development of theories, the author defines the steps or essential factors of team building interventions are as follows: to select the right persons, to proceed group activities and relative trainings, and to hold team meetings. By mastering the details of these key elements, it can make groups become teams progressively. In the developing process of a team, it contains some requisite stages – forming, storming, norming, performing, and transforming. The aspects of the non-profit organizations’ operation are quite extensive, and this thesis focuses only on such issues as vision and goal establishment, communication and leadership, motivation and empowerment, decision making and quality management and so on for investigation. By explaining the conditions of the organization and the difficulties of relative operations, the author brings up the reasons of team building interventions being suitable for every aspect, and the applied techniques and methods. In the aspect of practice, in addition to illustrating and analyzing the actual cases of other countries, the author draws up two categories questions (the key elements of the team building process and the organizations’ operation) to interview the important cadre members of four selected non-profit organizations, which focusing on women’ issues. These interviewed organizations are selected by purposive and theoretical sampling method. These interviews conform that the actual operational conditions of non-profit organizations are very similar to the applying ways of team building interventions. According to their experiences and organizations’ actual operating conditions, all interviewed persons expressed their approving and supporting for the usefulness of the operational ways of team building interventions. In sum, the findings of this study indicate that team building is a natural product in the operations of non-profit organizations basically. Therefore, the author suggests that team-building can be an valuably alternative approach in running organizations for the practitioners. It can benefit non-profit organizations in sustaining operation, and provide better services for the country and society.

論文摘要 賦能雖是九○年代才興起的管理概念，但卻已造成了組織與管理學者們的研究熱潮。有關賦能的定義，由於學者研究的旨趣各異以致眾說紛紜，然其精義則在於使組織成員更具有能力與活力，而不只是授予必要的權力而已。筆者認為，賦能乃是指創造一個環境，在此環境中組織各階層的員工在其責任範圍內對品質的標準、服務，以及機關的效能等方面具有實質的影響力；再者，每一個人都具有無限之潛力且是樂於工作的，祇要能適當的激發其內在的動機和鼓勵其應用所具備的豐富知識，並授與其在責任範圍內對所擔任之職務有實質的權力，則其潛能將發揮得淋漓盡致，並能擔當重責大任。由於賦能與授權間之被誤解與濫用，使得此兩者的定義早已晦澀不明。實則賦能與授權還是有所區別的，首先賦能的權力是來自於個人本身，權力的增加是透過學習而得來，組織中的權力關係是非零和的；而授權的權力是來自於組織中的職位，權力的增加是來自於層級節制的關係，組織中的權力關係是零和的。賦能所增加的是員工的能力與創造力；授權所增加的是成員的控制幅度。賦能是內在的，係釋放原先屬於個人的權力，此種權力是不能被剝奪也不是從外面賦予增加的；授權則 是外在的。此外，賦能使得員工有結合新任務擴展知識與責任的能力，並非今日人們所談論的授權而已。而賦能亦使員工對工作有擁有威，工作擁有威的產生乃是因為員工經過適當的指導、鼓勵之後，使其成為負責決定政策與規劃的人員之一。因此，賦能的範圍與深度遠超過授權。 賦能的作用，是希望透過對組織中個人層面的賦能，增加個人的能力、活力、創造力，進而實現組織層面的高績效的追求。所以，賦能的目的在個人層面與組織層面是一體兩面的。賦能有多種模式，不論係階段抑或過程模式，吾人可知其並非像變戲法那般的簡單，在實行的過程中必須有各種主客觀因素的配合、高層管理者的大力支持、為員工提供實用的訓練讓員工有學習和成長的機會、實際的授予權力、提供員工解決問題時所需要的資源等等；且經過持續不斷的努力與進行，否則將無法克盡其功。 組織施行賦能策略時可能面臨的問題包括：(一)在一般大型組織中不易實施；(二)機關上下人員間觀點之不同；(三)從事賦能策略時所遭受到的限制，計有： 1.管理者的角色，採取賦能的管理策略，對於組織而言是一項變革，而任何一項變革的開始是要能得到管理者的支持，否則就不易成功，因而管理者在從事賦能時，必須有以下的作法：(1)管理者的承諾、奉獻與企圖；(2)管理者對部屬的信賴與信任；(3)管理者要有豐富的學識、經驗以及溝通的技巧；(4)選擇正確的領導策略及具有遠見。 2.組織的層級節制：在層級節制之下，賦能成員、鼓勵參與、擴大溝通都有其基本的限制，例如，強調服從使得由下而上的管理方式成為不可能，且與賦能的精神相違背。而在另外一方面，造成成員以遵守法規、服從上級為主要目標，不但不能增進個人的創造力，同時亦不易達成組織的目標，形成所謂的「目標置換」的弊病。 3.組織既有的程序、政策、與規則：組織既有的法規，會造成在變革上的阻礙，以遵守現有的程序、法規為目的，而忽略變革的目的，即是在手段目的的連鎖上，只重「工具理性」而忽略「實質理性」。 4.其他的限制：諸如，(1)組織文化的配合程度；(2)實施賦能之後，人人參與，人人平等，外人不易瞭解職位的高低及工作範圍；因此，機關首長害怕採用賦能；(3)實施賦能之後，組織所強調的「創業家精神」，未必能適用於每個人身上。(4)實施賦能時，機關投資在人員的甄選與訓練上的成本較高。 組織施行賦能管理策略問題的解決之道，一般而言，可分為：(一)對員工賦能的策略，分為1.讓員工參與組織不斷改進的計畫與策略；2.訓練員工具備解決問題與決策的能力；3.明定參與感及賦能的提昇為組織的任務；4.建立組織及員工的目標；5.為員工設立一套以顧客為導向的績效評量指標；6.提高每位成員的參與威及加強其能力。(二)創造一個賦能的組織，有下列原則可遵循：1.職位設計要能提供員工「自主權」和「責任感」、「多樣化」、以及同時具有挑戰性；2.形成自我導向的工作團隊；3.提供員工必要的技能訓練；4.提供員工人際關係和問題解決能力的訓練；5.從監督者的角色走到人人是領導者，並對領導者提供訓練；6.全員瞭解並接受共同的願景與價值觀，去引導決策的制定；7.人力資源體系的支援與配合;8.隨著責任感的加重逐步提高授權賦能量。(三)如何在賦能的同時避免失控，一般而言，任何機關組織可利用其組織中的下列系統來避免在賦能時可能造成的失控：1.診斷控制系統：確保重要目標有效達成；2.價值觀系統：塑造並溝通正確的價值觀；3.界限系統，建立遊戲規 則，指出員工必須避免的行為及陷阱；4.交互控制系統：讓高階主管針對策略的不確定性及競爭環境的變化，掌握威脅和機會點，做好事前的因應輿準備。上述四種系統設計的目的在使組織中的管理者能於賦能的過程中找出平衡點，以避免失控。 在組織施行賦能策略時一些原則或步驟必須遵守，方可事半功倍：1.使員工有能力(或賦能)必須藉著給予員工明確的責任來達成；2.賦能必須藉著給予員工權力來達成；3.賦能必須藉著設立優異的標準來達成；4.賦能必須藉著給予員工訓練與發展來達成；5.賦能必須藉著給予員工知識與資訊來達成；6.賦能必須藉著回饋來達成；7.賦能必須藉著對員工的承認而達成；8.賦能必須藉著信任員工來達成；9.賦能必須藉著允許員工失敗來達成；10.賦能必須藉著給予員工尊重而達成。 最後下列的許多問題，可作為後續的研究者在未來繼續從事有關賦能的研究之用，茲將其說明如下： (一)賦能在現存舊有的機關抑或新成立的機關中，較易實施成功？(二)賦能在何種型式的機關中較易實施成功？例如，公家機關、私人機構、抑或非營利機構中較易實施成功？(三)賦能在何種規模的機關中較易實施成功？例如在大型的機關(200人以上)、中型機關(200人以下50人以上)、抑或小型機關(50人以下)較易成功；(四)賦予員工能力時，使用一種抑或同時使用多種干預方法較易成功；(五)從事機關中的賦能活動，是始自於機關中的某一部門抑或整個機關較易成功；(六)從事機關中的賦能活動，是採用機關內部的諮詢專家或是外部的、抑是同時採用內外部的專家較易成功？(七)機關中的賦能活動在有工會的機關抑或無工會的機關中從事較易成功？ 第一章 緒論…………………………………………………… 1 第一節 研究動機與目的…………………………………… 1 第二節 研究方法與限制…………………………………… 5 第三節 研究範圍與章節安排及研究架構……………… 6 第二章 賦能策略之文獻探討……………………………… 10 第一節 賦能之涵義………………………………………… 10 壹 有關賦能的研究文獻…………………………… 10 貳 賦能的意義………………………………………… 17 第二節 賦能之作用……………………………………… 23 第三節 賦能與授權之區別……………………………… 28 第四節 賦能概念之發展…………………………………… 32 壹 管理思潮及管理方式之轉變…………………….. 32 貳 組織採行多樣化管理之趨勢…………………… 40 參 全面品質管理(TQM)對賦能觀念之啟發………… 44 肆 多樣化管理與全面品質管理之關係……………… 51 第五節 賦能模式之探討…………………………………… 54 第三章 賦能策略的實際作法之探討……………………… 71 第一節 從組織文化的層面而言………………………… 71 第二節 從工作團隊的層面而言………………………… 78 第三節 從組織結構的層面而言………………………… 98 第四節 從組織目標建立的層面而言…………………… 100 第五節 組織施行賦能策略的問題與解決之道………… 109 第四章 賦能策略在組織中應用之探討…………………… 120 第一節 組織施行賦能策略之理由………………………. 120 第二節 應用組織發展中之干預技術施行賦能………….. 135 第三節 組織施行賦能策略之程序………………………. 140 第四節 賦能策略與領導…………………………………… 147 壹 領導的意義………………………………………… 147 貳 領導效能…………………………………………… 149 參 領導的研究途徑…………………………………… 150 肆 賦能與權變領導的關係…………………………… 162 伍 領導者的賦能行為之六項條件…………………… 165 陸 有效領導的賦能策略…………………………… 171 第五章 結論與建議…………………………………………… 178 第一節 論文回顧與發現…………………………………… 178 第二節 實務應用與後續研究建議……………………… 193 參考書目………………………………………………………… 198 圖目次 圖1-1 本文研究架構…………………………………………… 8 圖2-1 賦予活力型的管理模式……………………………… 44 圖2-2 賦能過程的五個階段………………………………… 58 圖2-3 賦能的階段及其重要作法…………………………… 61 圖2-4 領導者在四個階段中所扮演的角色………………… 63 圖2-5 賦能之層級水準………………………………………… 65 圖2-6 賦能的過程模式………………………………………… 67 圖3-1 賦能的程度……………………………………………… 80 圖3-2 目標層級………………………………………………… 108 圖4-1 新任務的成果與結果………………………………… 124 圖4-2 組織性無力感的模式………………………………… 125 圖4-3 領導效能研究的四種途徑…………………………… 151 圖4-4 費德勒的權變領導理論………………………………… 155 圖4-5 費氏權變論中的因果關係圖…………………………… 156 圖4-6 郝賽與布蘭查的情境領導論關係圖………………… 157 圖4-7 領導的途徑-目標論中之因果關係………………… 158 圖4-8 途徑目標理論的詳細模型圖………………………… 159 圖4-9 賦能的六項條件………………………………………… 167 表目次 表2-1 組織的類型……………………………………………… 26 表2-2 高績效組織特性之研究成果彙整表………………… 28 表2-3 賦能與授權之區別……………………………………… 31 表2-4 管理方法的改變………………………………………… 33 表2-5 組織中之涉入與賦能之關係………………………… 38 表2-6 傳統組織與被賦能組織的重要不同點……………… 40 表3-1 透過四個階段整合組織文化的過程………………… 77 表3-2 文化整合的每一個階段中個體的行為及思考的差異性………………………………………………………. 77 表4-1 賦能表過程中的領導策略與成員行為反應………… 172 / Empowerment is generally defined as enabling employees in the organizations to have more capability,vitality,and creativity,rather than given them necessary authority.It is also a process of transforming individuals(that is,employees in organization) full of sense of powerlessness into persons who have much more power of self-control and sense of task ownship.This ownship derives from employees' being able to take more responsibility for doing planning and making decisions after they are properly directed and motivated (that is,empowered) .Beside,empowerment is also a key to success in the process of reinventing government.The reason is that the nations' competiveness,in large part,hinges on government employees' potential,vitality,and creativity.This three important abilities,in turn,can be enhanced by effecting the empowerment strategy. There are many distinctions between empowerment and delegation.The most significant ones follows are:1.in the case of empowerment authority comes from employee's self;increase in authority are through learning;the power relationship in organizations are non-zero-sum;empowerment adds to employee's abilities and creativity;empowerment is intrinsic which means releasing power originally belonging to individuals which is undeprivable and can not be offered added onto from outside;empowerment enables employees to take on new tasks,expand knowledge and responsibility.2.in the case of delegation authority is vested in positions;increase in authority are through scalar chain;thus the power relationship is zero-sum;delegation add to employee's span of controll;delegation is extrinsic,which means power is rendered from outside. According the author some principles or guidelines should be followed when empowerment strategies are to be implemented in organizations they are:1.Power through responsibility.2.Power through authority.3.Power through standards of excellence.4.Power through trainning and development.5.Power through knowledge and information.6.Power through feedback.7.Power through recognition.8.Power through Trust.9.Power through permission to fail.10.Power through respect.

摘要 自2008年金融風暴後，長期的經濟動盪造成顧客喪失對於傳統投資產業之信心。在這樣的環境下，從自動化投資管理、社群交易平台到零售演算法交易的興起，提供低成本與先進的替代方案取代傳統的投資管理產業。這種方式獲得廣大消費者的信賴，並使得顧客擁有更多投資管理之控制權。 本研究欲探討賦權投資者於金融科技的浪潮下，競爭者加入後所面臨之挑戰進行情境分析，了解投資者如何以自動化管理及報告、社群交易平台和零售演算法交易改變投資管理業之發展，並使得傳統以顧問諮詢為主的投資管理興起全自動化或財務顧問協助之新商業模式；再者，透過個案分析，分別探討自動化管理及報告為代表之機器人理財公司以及零售演算法交易平台Quantopian，並建議投資產業應善用金融科技結合兩者，因此，未來顧問所扮演的角色將轉型為從旁協助財務規劃之服務，不僅能夠降低成本，亦可大幅提升理專的效率，為更廣大的客群提供高價值之金融服務。 / Abstract The 2008 financial crisis was the worst economic disaster since it has caused public losing confidence in traditional investement management industry. As a result, the three key innovation clusters are booming─automated management and advice, retail algorithmic trading and social trading platform─that offer lower-cost and advanced alternatives to replace the traditional investement management industry. Additionally, those innovation clusters gain more trust to the masses and allow customers to control in their own investment portfolio. This study analyzes three scenarios how the empowered investors face the challenges under the new waves of Fintech. In particular, we consider the investment management industry transfer the traditional model to the new business models of fully automation or advisor-assistant. In the case studies, we compare six typical robo-advisor firms and retail algorithmic trading platform like Quantopian. Furthermore, we suggest that the investment industry should make good use of Fintech that combines both advantage of automated management and retail algorithmic trading;therefore, it can not only reduce costs but also improve the efficiency of financial services.

2005年4月號The Econonist 經濟學人週刊的封面刊登: 'Power at last - How the internet means the consumer really is king (and queen). ' 沒錯！消費者是國王的時代來臨了！消費者在網際網路上可以隨時隨地取得更多、更有價值的消費訊息，以極低的成本，應用網路中各種透明的消費資訊，任意的改變消費的抉擇，史無前例的表達出有別於過去被動接受產品的主動消費力量，消費利益也確實受到保護，因此以資訊為基礎的行銷策略就是消費者導向策略(Glazer,1997)，呼應了經濟學人週刊的聳動標題；本研究即証明了在獲得充分且有價值的消費資訊，對消費者在進行消費決策與行為時，是具有「主動的」改變力量，因此提供消費者更豐富的消費資訊，也必定能保護更多的消費者利益。 當新的資訊處理技術與傳播媒體出現，或是由某種新工藝的創造與發展，進而改變現存的政治、經濟與文化、風俗產生新的變遷將對消費行為，產生戲劇化影響(Innis, 1951; McLuhan, 1964)，原因在於消費者在面對嶄新而且陌生的消費環境，所採取維護自身消費利益的因應之道；本研究引用學者 Kahneman and . Tversky 提出的「預期理論」（Prospect Theory)，以及Barry Schwatz（2004）提出的「經驗效用」（Experienced Utility）、「期望效用」（）、「記憶效用」（Remembered Utility），因為以人類基於維護自身利益為出發點，方能準確反映出消費者的行為，洞察消費變化的先機；特別是在網際網路平台上對此議題的研究，本研究尚屬先例。 企業經營的成敗可由她與客戶關係的良莠顯現，衡量客戶關係最重要的指標就是：企業是否能由與消費者在消費流程互動中（關係），掌握所留下的足跡（資訊），加以解讀應用並促進消費者再消費，如此資訊的應用就是 Rashi Glazer所稱的企業「關鍵資產」，反映出不斷促進產品、服務交易的要素( Glazer,1997)：如果廠商忽視此變化，影響所及，失去的將不只是企業經營的「關鍵資產」，甚至還會被消費者「主動」的遺棄；因此，在企業經營的研究中，能將劇變如此的消費行為與決策，研究出可遵循與掌握的模式，相信對廠商競爭力的提升有莫大助益。 本研究的貢獻呈現在CORM-PET模式，也就是展現消費者是如何表達他「主動」消費力量的軌跡；試想，當企業發現消費者表示喜歡你的產品卻無消費行動，在過去對企業的影響並不明顯，因為同行也不知道何以如此（無資訊）！但是面對資訊處理能力百倍於過去的今天，能經由對資訊精準處理與應用，知道其中原因的廠商將嶄露頭角；CORM-PET模式就是我們提出能解釋消費行為何以如此的模式，以及能精確應用當前處理資訊的能力，解讀消費行為留下的資料轉為有力的應用資訊，幫助供需雙方在新興「資訊經濟時代」的市場交易中各取所需。 關鍵詞 消費者導向、預期理論、期望效用、記憶效用、經驗效用、稟賦效用、定錨效用、框架效用、消費風險、消費價值、頂端效用、可得性捷思法 / The front cover title of The Econonist magazine (April of 2005) read ' Power at last-How the internet means the consumer really is king (and queen). ' Consumers can obtain more valuable consumption information whenever and wherever in the internet, this shows unprecedentedly consumers’ active consumption strength which is different from their passively accepted the products in the past. Consumers can use the transparent price information in the network with the extremely low cost, and are free to choose any consumption. Consumption interests are also really protected, so the marketing tactics based on information are that consumers lead tactics (Glazer, 1997), which echoed the title of the The Econonist magazine. This research has proved that valuable and sufficient consumption information for consumer while making consumption decision provide active power of change. Therefore, offering more abundant consumption information to consumers can certainly protect more consumers’ interests. Enterprises’ relation with customers can reflect the success or failure of their management. The most important criteria of the relationship are whether both enterprises and consumers can keep enough track in the consumption procedure to facilitate the same consumer to consume again. This is what Glazer (1997) said ' key assets ' of enterprises, which reflect key elements to promote products, service trade constantly. If the owner ignores the fact that information changes consumption decision and behavior, he or she will lose not only ' key assets ' of enterprises, but also can be abandoned by consumers. So if academic research of enterprise management can figure out the model of drastic change of the consumer behavior and decision, which can be followed and grasped, manufacturer's competitiveness will be greatest improved. The change of consumption decision and behavior is because the consumer guided by information in the face of brand-new and strange consumption environment (network market) to adopt and safeguard self-consumption interests. Historian and mass communication scholar (Innis, 1951; McLuhan, 1964) point out such a change, as new materials treatment technology and media appear or new craft created and developed can change extant politics, economy, culture and custom. Other scholars maintain one after another that must extend the value concept of the customer in the past to apply to the business activity in the internet network (Keeney, 1999; Keeney, 1992; Rayport, Sviokla, 1994). All the scholars’ academic researches of mankind’s protect one's own interests over the years, the most excellent theories are 'Prospect Theory' by Kahneman ＆ Tversky. Schwatz’ (2004) 'Experienced Utility ', ' Expected Utility' , ' Remembered Utility '. We adopt the academic research of above-mentioned scholars, as the foundation of developing this research, because the academic research is based on mankind’s safeguarding one's own interests, which is different from others are on roles development. This research based on this kind of research to develop more concrete consumption behavior, especially the consumer behavior on the internet network platform, still belongs to the precedent. The contribution of the study appears in CORM-PET model, which represents how consumers express their initiatively consumption power. Just try to think that when the enterprises find that consumers like your products but not having the consuming action. There was not obvious in the past influence enterprises’ for the counterparts had no idea about the reasons. But information handling ability hundred times to the past today, the manufacturers who can process and apply with information accurately, and know the whys and wherefores will show up prominently. The CORM-PET model we proposed helps to explain how the consumer behavior like this pattern, dealing with information accurately, to understand the materials staying behind in consumer behavior transferring to powerful application information, to help both. Key words: Consumer orientation, Prospect theory, Expected utility, Remembered utility, Experienced utility, Endowment effect, Anchor effect, Framing effect, Consumer risk, Consumer value, Peak effect, Availability heuristics

本文以2003到2006年美國上市之不動產投資信託（REITs）的資產稅賦遞延交換做研究，並用資產出售交易作為比較，觀察稅賦遞延交換對股票報酬和股利的影響，研究結果發現稅賦遞延交換對於股票報酬有負的宣告效果，然而出售資產的交易有正的且顯著的宣告效果，由於美國REITs基於稅法規定，作為免稅體，每年要以股利的形式分配百分之九十的盈餘給股東，稅賦遞延交換並不能像資產出售交易一樣帶來現金流入，因此對於未來股東的股利所得有所影響，股東對於股票報酬沒有正向的反應，但是股東會考慮稅賦遞延交換會帶來資產重配置的效率，再加上REITs通常會支付比規定還要多的股利，因此稅賦遞延交換的對於股票報酬的負影響會因此而減弱，進一步針對交易方式還有REITs股利分配進行研究，研究的結果支持稅賦遞延交換後的股利比起直接出售交易後所發放的股利還要少。本文除了研究股東對於交易宣告的反應之外，也綜觀不同資產交易方式的現金流量和REITs股利的關連性，藉此瞭解影響REITs選擇交易方式的內涵因素，以及對股票報酬和股利的影響。 / This research examines the tax deferred exchanges made by public U.S. Real Estate Investment Trusts (REITs) over 2003-2006 as well as the transactions of sell-off. The purpose of this study attempts to explore the effects of tax deferred exchange on stock returns and dividend distribution. Result of this study shows that announcement effect of tax deferred exchange is negative in stock value. On the contrary, the relationship between sell-offs and stock value is significantly positive. The reason to explain the difference on announcement effect between two types of property transaction is the specific taxable earning distribution restriction on REITs. U.S REITs have to pay out 90 % of taxable earnings in the form of dividends to their shareholders to exempt from tax. As a result, tax deferred exchange doesn’t bring cash inflow contributing to dividend increase and then shareholders react a lower stock return on tax deferred exchange than on sell-offs. However, the negative effect is weakened by the efficiency of asset reallocation and the regular dividend distribution over tax law restriction. In the analysis of dividend payment, the result of dividend examination supports the hypothesis that tax deferred exchange without cash inflow make dividend fewer than sell-offs. This study may be of importance in explaining the reaction of shareholders on tax deferred exchange of REITs’ property, as well as in providing shareholders with a better understanding of the relationship between cash flow and dividend distribution in order to clarify the cause that affect REITs to utilize different types of transaction and the factors that affect stock return and dividend.

歐盟廣泛地與世界各國簽訂優惠貿易協定，透過優惠貿易待遇的給予來促進與各國間政治與經貿的緊密連繫。而對於生產者而言，要適用這些貿易優惠的前提就是透過遵循歐盟優惠性原產地規則而使產品取得原產產品身分，無論是以完全取得或是經過充分作業或加工而產生實質轉型的方式。 本論文主要的研究目的，在於分析個別歐盟優惠貿易協定下關於累積規定、微量條款、出口退稅禁止等關鍵條文，與附錄清單就產品「實質轉型」標準規定的法律義涵，以及其隱含的政經意義；並就該意義進一步推衍出對於台灣的生產者，在眾多的歐盟優惠性協定法律架構下，存在個別規則適用難易程度具有差別且該差別將對生產成本有所影響之事實。而本論文另一重點則是就法規與生產稟賦搭配後得推衍出原則性之評估方法來評比出個別優惠性原產地規則在適用上之優劣順序，以協助台灣廠商未來考慮使用此項貿易優惠來進軍歐盟市場時，在國際投資之佈局上可以納入考量或作為參考，以選擇出最有利的受惠國或區域作為生產資源配置之基礎。 為使法律層面與實務上之運作加以結合，本論文進一步以台灣的成鞋廠商做為研究觀察之對象，檢視其是否會因為適用歐盟優惠性原產地規則而改變投資模式，另亦將與鞋廠商實際訪談所得之結論與推演出原則性評估方法加以比較，進一步檢討該評估方法之適用能力與情形，並提出應隨不同情況而加以修正相關假設之注意。 關鍵詞：歐盟優惠性原產地規則；原產地規則；原產產品；實質轉型；累積規定；微量條款；出口退稅禁止；附錄清單；生產稟賦；國際投資；成鞋。 / Europe Union (EU) broadly sign the preferential trade agreements with the other countries in the globe, and through the conferring of the preferential trade treatments, EU attempts to build up the tight political and economic bonds worldwide. The premise for producers who want to enjoy these trade preferences is to make sure that their product are qualified and recognized as “original product” in those beneficiary countries either by following the regulation of standard of “wholly obtained” or “sufficiently working or processing” stipulated in each preferential Rule of Origin (ROO). The main subject of this thesis is to analyze the legal meaning and the underlined policy purpose of the critical provisions in each EU preferential ROO, such as “cumulation”, “general tolerance rule”, “no-drawback rule”, and the standard of “sufficiently working or processing” of a product (substantial transformation) stipulated in the List Rules (in the Annex part) attached in each preferential trade agreement. And from those meaning Author reasons out the fact that the level of difficulty concerning applying and using these preferential ROO are different and the difference has its influence on cost of producing. Author also infers the basic method to assess the level of difficulty of these ROO while combining analyzing the ROO provisions and endowment in the beneficiary countries. This method is to assist those Taiwanese producers who have willing to use the EU preferential ROO to make their product qualified as “original product” with the minimized producing cost when entering into EU market, that is, to help producers cherry pick the beneficial countries (or area) for making investments distribution and deploying concerned producing resources and still have their the products entitled as “original product”. To combine the legal dimension and the producer’s operation in practice, Author further chooses Taiwanese footwear producers as observed subject of using the ROO and see if they would change their mode of investment thereafter. Author compares the conclusion derived from interviewing footwear producers with the basic assessment method, and further examines the applicability of the method and the potential correction of hypothesis under certained situations. Key words: EU preferential Rule of Origin, Rule of Origin, original product, substantial transformation, cumulation, general tolerance rule, no-drawback rule, List Rules, endowment, international investment, footwear.