The term “global business” implies not only unprecedented integration of countries through trade, but also an amalgamation of cultural, social, and individual values which influences how corporate decisions should be made to fulfill expectations of shareholders and stakeholders. The objective of this research is to investigate how business ethics education impacts business students in consideration of differences in cultural and individual values. In pursuit of this goal, the author recruited two groups of senior Taiwanese business students and one group of senior business students from the U.S.A. and conducted a survey-based experiment to measure the influence of culture and business ethics training on the students’ business action decisions. Motivations for this research are twofold. First, much past research adopting solely Hofstede’s classic cultural model to compare international reception of business ethics has generalized a contradictory argument based on false cultural understanding; second, research associating a nation’s specific cultural characters with difficulty in pursuing business ethics has overlooked individuality in the face of questionable business conduct. The result at the cultural level comparison indicates that, except for behavior associated with bribery, business ethics education indeed creates universal agreement across different business ethical issues between the Taiwanese and American students. The consistency of their decisions and rationales towards questionable business actions suggests that future research should not correlate superficial cultural characters with dissatisfying business ethics standards in certain countries. Rather, scholars need to explore social or individual incentives to encourage business practitioners to think and act ethically. On the other hand, the comparison of two groups of Taiwan students yielded a dissatisfying but inspiring result: the experience of receiving business education did not cause one group’s decisions to be more ethical than the other. The research’s expectation of business ethics education was not attained; however, this disappointment may encourage greater feedback from experienced business professionals for future efforts in business ethics teaching and research. A pedagogical approach which integrates business professionals may encourage more practical and applicable course design, as well as, facilitate genuine ethical business in an environment, such as Taiwan, where individuals are well-acquainted with the concept and practice of business ethics but encounter daily obstacles to their ability to opt for ethical actions.

本個案旨在探討臺灣國小學生在參與透過部落格學習跨文化溝通的計畫後，他們跨文化溝通能力的發展以及學習英語態度的改變。 本研究方法採用質性研究，一開始先探討學生在面臨跨文化溝通學習過程中的關鍵事件，接著研究重心會放在探討當中三位學生如何和外國伙伴以及其他師生的學習歷程。研究工具主要為三位學生的訪談、部落格的學習歷程以及省思日記。Byram (2000) 跨文化溝通能力指標用來分析以及辨識學生跨文化溝通能力。 本研究發現與外國學生互動的真實學習情境的確能提升學生跨文化溝通的學習動力。然而，缺乏溝通策略也讓學生在過程中感到焦慮而不能投入學習。在另一方面，學生的焦慮也驅使他們去尋求協助以及部落格上的資源以解決問題。透過老師的鼓勵以及同儕間的學習，學生學習如何發展自己的跨文化溝通能力，藉由仿效他人的溝通歷程來學習表達自己的想法。除了學習溝通策略，學生逐漸在過程中發展跨文化意識。他們更願意檢視自己的文化並且以不同角度來思考文化議題。 透過更進一步研究當中三位學生的跨文化溝通歷程，他們在學習過程中有不同的表現。雖然他們皆對和外國伙伴交換文化以及學校生活資訊十分有興趣，但是他們的動機持續力、遇到的困難以及在過程中所扮演的角色皆有所不同。這都和學生的學習風格以及對網路使用的認知不同有關。 在英語學習態度方面，結果顯示部落格的一些功能例如非同步溝通以及多媒體的整合皆讓學生更能體驗在較無焦慮的情境下學習用英語來進行互動，並且增加他們用自己的方式表達自我。學生在部落格的情境之下，能抱持著正面的態度來與外國伙伴互動。 研究結果顯示個人的因素例如學生的背景、對網路使用的認知以及學習焦慮皆在學習者發展跨文化的過程扮演著重要的角色。因此，本研究希望透過教學現場的互動情形，提升老師對如何協助學習者，以及幫助他們整合不同資源來增加他們跨文化溝通能力的學習動機這方面的重視。 / The case study investigated the development of Taiwan elementary school students’ intercultural communicative competences and their attitude toward English learning as they participated in the intercultural communication project in the blog environment. Grounded on qualitative inquiry, an overview of critical incidents which the students met in the project was discussed. Then the investigation focused on how three of the students interacted with the international partners, local students, and instructors. The major data collection instruments were adopted including the individual interviews with the three students, and their blog entries and reflection journals. Byram’s (2000) adapted intercultural guidelines were used as the framework to identify the three students’ intercultural competences. It was found that the authentic task of communicating with the international partners was important factor which encouraged the students to get more involved in the communication. However, the lack of the communication strategies made the students feel anxious and stressed and distanced them from the intercultural communication. On the other hand, the students’ anxiety actually made them look for support and the resources on the blogs which could help them solve the difficulties. Through the instructor’s encouragement and peer learning, the students learnt how to develop intercultural communication skills and understood the benefits of learning how to reuse others’ communication process to express their own ideas. In addition to learning the strategies for intercultural communication, the students gradually developed intercultural awareness. They were more willing to reflect on their own culture and think cultural issues from different perspective. As further investigating three of the students’ intercultural communication experience, it was found that students had different performance in the project. Although gaining interest in exchanging the information of cultures and school life with international partners, the three cases’ differences were seen in their continuity of motivation, the challenges they faced, and the roles they felt comfortable to be in the intercultural communication project. Their difference are related to learners’ learning styles and their perception of internet use which benefit or stop the cultivation of their intercultural communicative competences. As for their attitude toward English learning, the results shows that the blog features like asynchronous communication and multimedia integration could help the students experience the process of using English as the medium for social interaction with less anxiety and increase their motivation for presenting life experience in their own way. The students developed positive attitude toward practicing English through communicating with international partners on the blogs. The results of the study show that personal factors, such as individual background, perception of internet use and anxiety played an important role as learners develop intercultural communication. Thus, this study suggests that more efforts should be paid to explore how to support learners and help them integrate resources in order to increase their participation in intercultural communication on the internet.

消費者在準備「購買」一件產品或服務時，他╱她的「購買意圖」除了受本身「對此購買行為的態度」所影響之外，「群體規範」以及「知覺行為控制」（Ajsen 1985,1991）亦是很重要的影響因素。當該消費者所屬的「群體」擁有很強的約束力時，他╱她在做消費決策時，往往必須考慮別人的想法。同樣的，當他╱她對該消費決策缺乏主控權時，他╱她本身對此購買行為的「態度」亦不能很精確的預測他╱她的「購買意圖」。不過本身的「態度」、「群體規範」、及「行為知覺控制」對「購買意圖」之影響，可能會因文化的不同而產生不同程度的影響。過去研究指出，以「個人主義」為導向的國家中（如美國），個人行為比較不受別人的影響；相反的，以「群體主義」為導向的國家中（如東方社會國家），人們的各種行為必須考慮這些行為所代表的社會意義，因此群體規範的影響會因文化的不同而有所不同。此外，當產品種類不同時，本身的「態度」、「群體規範」、及「知覺行為控制」對「購買意圖」之影響程度也會有所不同。 　　本研究主要是想瞭解在不同文化、及產品類別之下，消費者「購買意圖」受本身的「態度」、「群體規範」、及「知覺行為控制」的影響程度是否有顯著差異。因此，本研究分別收集了台灣、美國、及阿根廷的實驗結果，以瞭解三種不同文化（群體主義、個人主義、以及夾在前兩者之間的拉丁文化）差異的影響。同時為了瞭解產品種類因素對行為意圖的影響，本研究也分別選擇了高經濟風險產品（電腦印表機）及一項高社會風險產品（禮品店之服務）為實證標得物。本研究將採用path路徑分析工具來解釋這三組文化、地理不相近的消費者之購買行為的差異。

二十年前，由於臺灣的經濟發展到最高點、國民工作價值觀改變、教育水準提升等因素，使得國内勞動市場的勞動力短缺。爲了讓台灣經濟的榮景能夠持續，政府開放雇主引進外籍勞工來台工作。自外籍勞工被引進來台之後，我們可由勞委會的統計資料得知，泰國勞工長久以來，是臺灣雇主引進最多的對象；另一方面，透過泰國勞工局的統計我們可以發現，臺灣亦是泰國藍領勞工輸出最多的國家。但這個現象是否代表泰國勞工一直以來就很喜歡或滿意在台的工作呢？因此，本研究選定在台的泰國勞工為研究對象，企圖釐清這個問題。 本研究探討之主題為：一、在台泰國勞工工作滿意度；二、泰國勞工工作滿意度之因素，本研究將以Herzberg的雙因子理論，來測試泰國勞工的滿意之因素；三、泰國勞工跨文化適應與工作滿意度之關係。在研究方法部份，本研究將發放問卷給桃園地區A工廠的泰國勞工，總共發放300份問卷，回收265份的有效樣本。而最後本研究將採用SPSS 12進行分析。 研究結果發現，在台桃園地區泰國勞工的工作滿意度，是在尚可之程度。在影響在台桃園地區泰國勞工工作滿意度之因素的部分，經調查分析結果顯示，有三個因素如：薪資、責任、及公司的政策與行政。在跨文化適應結果顯示，泰國勞工大部份都可以適應在臺灣的生活與工作。而因爲能適應，使得泰國勞工跨文化適應與工作滿意度之間顯示，兩個項目之間沒有任何關係。

Environmental protection has become a global issue and attracted the attention of both the general public and governments around the world. Understanding people’s environmental attitude and their behavioral intention, measured as their willingness to pay cost for the environment, is therefore imperative. Research in this field is abundant, but it suffers from at least two limitations. First, previous literature focused mainly on predictors of human behaviors at the individual level and seldom examined the effect of cultural values. In addition, few studies have expanded their research scope beyond Western countries. This study addresses these gaps by investigating the factors, both at the national and individual level, shaping people’s intention to take actions in 26 countries. Employing Ajzen and Fishbein’s theory of planned behavior, the analysis at the individual level examines the impact of environmental attitude, self-efficacy, and subjective norms. At the same time, this study also looks into the effect of three cultural orientations developed by Hofstede, including Individualism, masculinity, and uncertainty avoidance. The data used in this study were Hofstede’s cultural indices and World Value Survey (WVS) with a total number of 38,511 participants in 26 countries. Hierarchical linear modeling is applied. The result showed that Ajzen and Fishbein’s theory of planned behavior fit well in the study. Three behavioral determinants (attitude, subjective norm, self efficacy) in the theory were positively related to environmental behavioral intentions. Aggregate cultural orientations also accounted for part of variations in relation to environmental behavioral intentions. In more individualistic countries, people were less likely to perform financial sacrifice behaviors for the environment than those in the less individualistic countries. Finally, this study suggested cultural orientations served as moderating variables on people’s environmental attitudes and subjective norms. Environmental attitudes exerted greater impacts on behavioral intentions in more individualistic countries, where the effects of subjective norms were weaker.

自一九七Ｏ年代起，品牌個性成為研究的焦點，有越來越多學者探討此項議題；實務界更是廣泛地運用。 歷來研究中以品牌個性構面的建立為最具完整架構，學者多從消費者的角度出發；然而，文化差異對品牌個性有很大的影響，但過去相關研究卻不多，又廣告之中包含豐富的品牌個性及文化訊息，於此，本文參考過去學者提出的構面，利用廣告研究，進行品牌個性的跨文化比較。 本文首次由廣告呈現的角度出發，補過去研究之不足；而藉由廣告所傳遞的豐富訊息，可以尋找華人企業偏好的品牌個性，比較兩岸文化及品牌個性呈現的差異，探討產品類別對品牌個性的影響，並連結消費者自我概念與品牌個性之間的關係，由觀察的現象中深入分析策略意涵，可供實務界作參考。 研究設計方面，本文針對兩岸廣告，橫跨1996至2001共六年期間，以報紙為抽樣對象，台灣地區選擇中國時報，大陸地區選擇文匯報，共得864則廣告，利用內容分析法，粹取其中的品牌個性及文化概念，再進行統計分析，比較兩岸之間以及產品類別間的差異，結果發現如下： 1.兩岸品牌個性的呈現有差異，台灣偏重品牌的人性面，大陸則較重視產品的功能性。 2.品牌個性各構面間呈現比例亦有差異，出現頻率較高的構面，可能較容易為消費者所感知，或反映出消費者偏好。 3.品牌個性與文化之間具有相關性，其方向有正有負，正相關意味著該文化傾向愈高，應強調該個性構面的呈現，反之亦然，值得廠商參考，隨著不同地區的文化差異而調整其品牌個性的塑造。 4.不同產品廣告的品牌個性呈現則大異其趣，亦即產品類別對品牌個性有影響。大致而言，利益產品較重視「稱職」構面的展現，價值產品則著重人性面；廠商在塑造品牌個性時也應考慮攸關的產品特性。 5.品牌個性與自我概念的關係很密切，本文初探兩者相關性，發現確有關聯存在：「平和」、「純真」與「真實我」呈顯著正相關；「刺激」、「稱職」、「教養」則與「理想我」呈顯著正相關，反映出兩個自我實為相對的概念；然其確切影響方向，甚至是其他變數的調節作用，則值得作進一步探討。 / Since the 1970s, “brand personality” has become a popular issue, which was discussed by many scholars and widely used in business practice. Most scholars studied this topic from the consumer’s point of view, and the framework of brand personality dimensions has been most completely worked out. However, culture differences had great influence on brand personality, but there were limited studies that focused on this issue. Since advertisements contained sufficient information of culture and brand personality, this study intended to make a cross-cultural comparison of brand personality by referring to the brand personality dimensions found by previous researchers and performing advertisement research. The purposes of this study are to compare the differences of brand personality between Taiwan and Mainland China, to investigate the influence of product category on brand personality, and to combine “self concept” with brand personality. Compiling the dimensions studied by previous scholars for coding indicators, this study uses content analysis to make this study. Not only does this study fulfill the scope of brand personality analysis, it also provides insights for building brand strategies and entering the market in China. The samples are newspaper advertisements from 1996 to 2001. China Times in Taiwan and Shang-Hai Wen-Hui Bao in Mainland China are chosen. There is a total of 864 advertisements. After statistics analysis, the results are listed as the following: 1.To the appearance of brand personality, ads in Taiwan show more humanity, while those in Mainland China emphasize on product functions. 2.There are different proportions between the representations of dimensions. Those dimensions with higher frequencies may be easily perceived by consumers or may more appealing to them. 3.Relationships exist between brand personality and culture. Positive relationship means certain dimension should be emphasized when the relative culture tendency is higher. 4.There exists a great difference in brand personality between product categories: the “utilitarian-expressive” products emphasize on “competence” dimension, while the “value-expressive” products show more humanity. 5.Brand personality is closely related with “self-concept”: “peacefulness” and “sincerity” are positively related to “actual self,” while the other three dimensions are positive related to “ideal self.” This study discusses this issue for the first time; however, further studies are needed to investigate the moderating effects.

在過去二十年台灣產業的轉型中，進入中國大陸市場或生產基地移轉到中國地區的台灣企業，許多都是第一次嘗試跨國經營的國際化經驗。在實務的觀察，大部分的台灣企業國際化的經驗都很粗淺，對管理制度的移植、經驗文化的傳承，在應用於中國大陸地區的營運管理上，許多都在試誤階段，很難或無法複製企業依附於企業文化上的的核心能耐。西方多國企業，過去多年國際化的豐富經驗，在實務上已有一套既成模式可以參考運用。這樣的模式是多國企業已在全球其他地區操練過最佳實務，應用在中國地區的經驗，將是台灣企業可以借鑑的地方。 在大陸地區要如何操作母公司企業文化的輸入，才能得到最佳的效果，至關重要，也是本研究所關心的課題。吾人認為下列的問題對於建構企業文化移植至海外子公司的最佳模式有著重要的影響。(1)母公司企業文化在植入過程，是否需要修正以適應當地文化？(2) 人員招聘與人才甄選過程，是否植入企業文化篩選機制？(3) 多國企業如何系統性的輸入母公司企業文化至海外子公司？本研究透過文獻探討，及西方多國企業在中國大陸地區子公司的個案訪談，對於上述問題進行研究，經過整理歸納，希望達到以下目的：(1)確認影響母公司文化輸入海外子公司員工的關鍵因素，以利廠商在進行母公司企業文化移植過程中，減少失敗的風險。(2)確認西方多國企業母公司企業文化對海外子公司員工的輸入模式，以協助廠商衡量自身特性後，能自行規劃及導入可行的企業文化移植方案。 本研究的主要發現是(1) 多國企業在中國大陸地區子公司導入企業文化過程，雖不必須調整核心價值理念，但執行的方式須融入當地特色。(2) 多國企業為有效經營跨國業務，會挑選與母公司文化價觀相符的人員。(3) 有效傳輸企業文化的模式是以企業文化為核心緊密地與人力資源管理體系結合，並配合嚴密的行政控制，就能有效地複製母公司企業文化。(4) 穩定的高層管理團隊是落實海外子公司企業文化的關鍵因素。

本論文從現階段台灣本地的現象出發，爬梳「另類」（alternative）男性氣質的思考與脈絡，而大眾文化的論述又如何建構、行銷、挪用「型男」；進一步分析行動者本身透過跨文化消費與跨性別展演的實踐，重新理解當代的男生／身。 第一章即以台灣本地近年的男性雜誌、電視節目與服裝、化妝品的市場發展為始，勾勒出目前本地型男的發展樣態，接而回溯國外型男的發展歷史，討論國內型男現象如何「引入」國外的風潮。本研究以Paul du Gay與Stuart Hall（1997）所提出的「文化迴路」（the circuit of culture）的概念，作為本研究的思考脈絡依據與研究架構。 第二章的歷史背景陳述，爬梳了男性裝扮的歷史沿革，分別從大眾媒體與消費市場的角度來剖析該風潮的成長與發展，突顯了男性裝扮在歷史脈絡中的轉變，交雜實體的「物」與社會思潮的討論，搭建了本文於今討論的背景基礎。本章透過（數）個經典媒介文本作為對象，分析包括時尚雜誌、電視媒體、網路媒體、消費地景等，剖析媒介文本與消費地景的轉變對男性裝扮的建構與影響，以探討當代男性受媒介文本與消費地景影響後，透過消費與性別的展演作為實踐的方式之可能。 第三章為型男的跨文化消費探討，首先透過消費市場的現況搭建出台灣本地男性消費市場的面貌與幅度，繼而將探討行動者如何透過消費進行自我的風格建構，以及這些風格援引自哪些文化想像與風格類屬，進一步從中釐清消費物、消費文化與消費者之間的三重關係，並構築出台灣本地型男消費的力道與意涵。就個體的身份認同上，個體即在我群與差異化我群之間游移擺盪，正也對照於時尚本質的雙重曖昧性。同時，就跨文化層面來看，台灣本地的現象受到日本、歐洲、美國的文化影響，這三股力量的流動與相互作用，共構了本地行動者對於型男為何物的遙想。然而，本地的行動者也並非被動地接收各類資訊與文化傳播，反而主動地挪用、轉化、拼貼了異文化原始風格的意涵，重新塑造出新的形象，也產生新的意義。 第四章則是討論型男的性別展演，透過與理論的對話，以性別的跨界做為論述主軸，輔以型男自我闡釋的性傾向與性別認同，探勘型男在性別的認同上的突破與變異，勾勒出跨性別認同的光譜。本章以五位不同性取向的男性作為案例故事，從個案中看出「美」可作為男性氣質表現的選擇之一，陰柔的男性不必然是同志，異性戀男子也可以很Gay化；男同志可以與異性戀男子產生性別互動的關係，雙性戀的男性也可以在性傾向的光譜上遊走。因為對於身體的自覺與情慾的自主，才讓男性的性別想像有了更多的可能。 第五章則為結論部份，將對本研究的各面向作一總結，透過與行動者的訪談與二手資料分析，釐清行動者的意圖，沿著文化消費與性別認同兩主軸的概念進行討論，並指出研究過程中的限制與未來可能發展的方向。

中國自1978年起實施改革開放以來，逐年成為全球企業競相投資的焦點，全球汽車產業亦從1990年代中期進入中國市場。中國在2009年起已成為世界第一大汽車市場，未來中國將是全球汽車產業的策略重心。在全球汽車產業競逐的中國市場中，日系汽車產業屬後進者，企圖在中國市場重現1980年代進入美國市場的榮景，將其過去成功的海外進入策略與經營管理模式，移植至中國市場。 本研究以兩家日商汽車零件業進入中國市場為案例，探索日商進入中國市場的經營方式，並探討子公司角色與跨文化管理影響海外子公司經營方式與績效的程度。本研究經過文獻的探討，並對在中國市場投資經營的日商汽車零組件廠商進行訪談與現場觀察，研究結果顯示，進入模式對經營方式並沒有直接的關係，影響經營方式與經營績效的因素為子公司之角色，以及在地主國的跨文化管理。本研究另一項發現是，日系企業尋求與台商合資，看重的是台商過去在中國的經營經驗，以及台灣在兩岸間擁有較佳的政商關係，台商對於日商進入中國市場有相當大的助益，可減少中日之間的文化衝突，提升合作企業之管理效能。 / Since China began to reform and open up to the world in 1978, it has been the focal point of investment from all over the world. In the mid 1990s, global automotive industry has gone to China’s market. In 2009, China became the world’s largest market for automotive and it will act as the strategic center for global automobile industry in the future. In China’s competitive market for global automotive industry, Japanese automotive industry is the later-entrant, aiming to rebuild its prosperity in China with attempts to copy the strategies and management modules for the success in the 1980s when entering the US market. This study examines at the cases of two Japanese automotive parts companies to explore the management model in China. Besides, it also discuss that the role of subsidiary company and the cross-cultural management can influence on the overseas subsidiary company’s management model and its performance. According to literature review, on-site interview and observation on Japanese automotive parts companies in China, it shows that the entry mode is indirectly associated with its management. In fact, the role of subsidiary companies and the cross-cultural management of subsidiaries are the two essential factors to the management model and performance. Another result is also found that the reasons for Japanese companies to seek joint venture with Taiwanese companies lie in the value of Taiwanese companies’ past experiences in China and having better government-business relationships at both homeland and Mainland China. Taiwanese companies are considered greatly helpful to Japanese companies’ entrance to Chinese market as it helps reduce cultural conflicts between China and Japan and enhance the management effects of joint-venture company.

機構照護人力外籍勞工化之情形已普遍出現於國內大小型之養護機構，而這群服務於機構之外籍看護工處於語言不通及繁重工作壓力之雙重障礙下，工作適應程度是否良好則攸關著照護品質。在時間及人力限制下，本研究選擇以機構越南籍看護工為研究對象。 / 本研究探討之主題為：一、機構外籍看護工之目前工作條件；二、人口學變項對機構外籍看護工之工作適應影響；三、機構外籍看護工之跨文化工作適應差異；四、機構所提供之勞動條件、管理方式及福利事項情形對外籍看護工之工作適應影響；五、不同機構類別所提供之工作環境是否不同，進而影響外籍看護工之適應情形。研究設計方面，除了對機構越南籍看護工進行問卷調查，最後回收140份有效樣本外，並針對五家機構之負責人員進行深度訪談，以充實研究內容。 / 研究結果發現，適用勞動基準法之機構外籍看護工，僅僅只有基本薪資15840元一項，合乎勞動基準法第21條之最低工資保護，其餘之工作條件根本遠不如該法所規定之基本保障。其次，機構越南籍看護工的年齡、教育程度及是否借款來臺工作等3項個人背景，以及中文程度、海外工作經驗與來臺時間等3項跨文化因素，在工作適應上確有顯著差異。再者，機構所提供之勞動條件、管理方式及福利措施，對外籍看護工之工作適應有顯著影響。最後，醫療保健服務機構之越南籍看護工，其工作適應程度優於社會福利服務機構之越南籍看護工。