本研究的目的有二，一是探討幼稚園組織創新，將從組織創新重要性、組織創新新穎性和組織創新等三方面，以釐清幼稚園組織創新的樣貌。二是探討幼稚園跨組織關係對組織創新的影響，其中跨組織關係又分為體制連結與資源連結。體制連結係指，園長是否為該協會成員，以及一年內參與政府和專業團體所舉辦的研習活動時數，和園所校外教學觀摩的次數；資源連結係指幼稚園在一年內與社區辦理活動次數或交流的頻率。 本研究經由分層隨機抽樣，在台北、台中與高雄縣市共寄發315份問卷，請各所的園長填寫。其中，回收的有效問卷為95份，回收率則為30.48%。且以t考驗、變異數分析、Pearson積差相關和層級回歸分析進行考驗。 本研究獲致之研究結果如下 一、本研究共列舉118項創新措施，其中教學創新為62項，行政創新 為58項。 二、不同組織規模的園長對教學創新重要性的評價也不相同，藉由 Scheff’s的多重比較後，發現小型幼稚園園長對教學創新重要 性的評價顯著高於中型幼稚園園長。 三、不同組織規模的園長對教學創新和行政創新的新穎性評價亦不 同，經Scheff’s多重比較後，發現小型幼稚園園長對教學創新 新穎性的評價遠高於中型幼稚園園長。 四、在教學創新上，私立幼稚園採用的創新措施顯著多於公立幼稚 園。 五、在行政創新上，私立幼稚園採用的創新措施顯著多於公立幼稚 園。 六、在教學創新上，城市地區的幼稚園採用的創新措施顯著多於鄉村 地區的幼稚園。 七、在行政創新上，城市地區的幼稚園採用的創新措施顯著多於鄉村 地區的幼稚園。 八、幼稚園園長對組織創新重要性的評價與教學創新有顯著的相關 性。 九、幼稚園園長對組織創新重要性的評價與行政創新有顯著的相關 性。 十、幼稚園的資源連結愈高，則教學創新愈多。 十一、幼稚園的資源連結愈高，則行政創新愈多。 關鍵字：幼稚園、組織創新、跨組織關係、教學創新、行政創新、體制連結、 資源連結 / The purpose of this article is to integrative organizational innovation and the relationship between organizational innovation and Interorganizational links in Kindergarten. A stratified random sampling and a questionnaires survey are adopted for the study and were distributed to 315 kindergartens in Taipei County, Taipei City, Taichung County, Taichung City, Kaohsiung County and Kaohsiung City. The number of valid returns was 95, and the valid return rate was 30.48%. The data were analyzed with descriptive statistics, Pearson correlation, t-test, ANOVA, and hierarchical regression analysis. The results were as follow: 1.In the study, we particularized 118 innovations: instruction innovation are 62 items, and the administrative innovation are 58 items. 2.The difference in scale of kindergarten results in the difference in the importance of instruction innovation. 3.The difference in scale of kindergarten results in the difference in the degree of instruction innovation and administration innovation. 4.The difference in type of organization results in the difference in the instruction innovation. 5.The difference in type of organization results in the difference in the administration innovation. 6.The difference in area of organization results in the difference in the instruction innovation. 7.The difference in area of organization results in the difference in the administration innovation. 8.Our results showed a positive relationship between the importance of instruction innovation and the instruction innovation in Taiwan kindergartens. 9.Our results showed a positive relationship between the importance of administration innovation and the administration innovation in Taiwan kindergartens. 10.Kindergartens are more likely to adopt instruction innovations when they are linked with in resource links. 11.Kindergartens are more likely to adopt administration innovations when they are linked with in resource links. Key words: kindergartens、organizational innovation、interorganizational links、institutional links、resource links

目前全球的金融衍生性商品市場中，利率衍生性商品占了全球衍生性商品交易量的一半以上，其次為匯率衍生性商品。市場上的結構型商品，有的連結數個標的，有的報酬型態複雜，不易為一般投資人所了解，且投資人容易被商品條款上的高配息或最高報酬率吸引，而忽略了對投資人不利的條款。 本文針對目前金融市場上已發行的利率及匯率連結金融商品，進行個案評價與分析，希望能讓一般投資人更了解市面上結構型商品的報酬型態，以及潛在的投資風險，並站在發行商的角度，進行商品利潤分析及發行策略的探討。 本文所評價的兩個商品為英國勞埃德銀行(Lloyds TSB Bank Plc.)所發行的「每日計息雙區間可贖回債券」和中國農民銀行所發行的「觸及失效匯率連結債券」，分別以LIBOR Market Model (Brace, Gatarek and Musiela,1997，也稱為BGM模型)和三元樹模型(Ritchken,1995)對其進行評價。最後針對評價結果分析發行商的發行策略以及投資人需注意的投資陷阱。

製造業一直是台灣產業的強者，但隨著全球經濟發展，台灣製造業所獲毛利逐漸縮減以及服務業角色愈加重要之下，或許服務業所發展的「服務創新」，是拯救台灣低價值循環的一道解藥。過往國內外有關服務創新的研究，大都偏向於專案層次的探討，對於組織層級的著墨很少，其中有關「組織方式（Organizing）」的研究又更少。本研究認為組織方式的研究成果，可以使企業於發展服務創新的過程中，更知道如何有效地建構組織創新平台，以達到建立核心優勢與提升績效的目標。本研究以「組織設計」、「創新研發人力資源管理」、「新服務商品開發」與「外部知識取得」等四大構面為主軸，並針對國內在服務創新與服務力上表現優異的兩家企業－全家便利商店與王品集團，進行深入的個案研究。初步得到了以下的結論： (1)發展服務創新的企業，在組織設計上除了具有正式化的組織外，也會強調系統化的非正式組織，前者適合有形服務商品的開發，後者適合無形服務的發展。此外，因為服務的無形性，也會強調跨部門之間的互動與合作。 (2)發展服務創新的企業，在創新人力資源管理上，會特別著重於與接觸第一線顧客的員工之互動。在創新人力績效衡量方面，則會將顧客滿意度納入評核項目。 (3)發展服務創新的企業，在外部連結與知識取得上，會以開放式創新的概念積極向外獲取所需之技術知識與市場知識，並且讓顧客參與新服務的開發過程。 最後，本研究並提出實務上與後續研究上的建議。 / Taiwan's manufacturing industry has always been strong, but its gained profit margin has been gradually decreasing as the globlal competitition becomes fierce. On the other hand, the service industry plays a more important role than before in the economic development, and “service innovations” might become one of the key solutions to enhance the industrial added values and welfares. Most of the past researches related to service innovations are focused on the “project” level and very few studies are conducted at the “corporate” level, particulary concerning the issue of organizing. We believe the research results of organizing for service innovations can help enterprises set up a better organizational innovation platform in order to build core competence and to enhance performance. This study establishes a research framework with four major constructs: organizing, innovative human resources management, new service development process and external sourcing of knowledge and selects two innovative companies: the FamilyMart and WowPrime Group, for the case study in depth. Three major preliminary conclusions obtained from this study are as follows: (1)As far as organizaing for service innovation is concerned, the firm may use both formal and informal organization. The former one fits better for the tangible service products; and the latter one for intangible service products. Furthermore, the firm will emphasize the interdepartmental connection as the service itself is somewhat intangible per se. (2)As far as organizaing for service innovation is concerned, the firm will emphasize the interaction with the employees who have direct contacts with customers. Furthermore, the firm will include the customer satisfaction as one of the key performance indeices (KPI). (3)As far as organizaing for service innovation is concerned, the firm will actively acquire both of technical knowledge and market knowledge and will invite customers to participate in the development process of new services. Finally, this study draws some recommendations for both practititioners and follow-up researchers.

稅負為企業的一項重大成本，如何取得讓企業有效降低稅負的租稅策略是企業關注的問題之一。過去文獻發現，策略聯盟所形成的網絡連結會形成一股資訊流，傳遞聯盟成員彼此的知識與經驗，並透過網絡連結取得對其有利的知識與資訊。因此本研究探討當策略聯盟的成員中含有低稅率企業時，是否會傳遞租稅策略資訊，使企業進行更多的租稅規避行為；且當低稅率聯盟夥伴與企業有相似的特性時，相較於特性不相似的聯盟夥伴，租稅策略資訊的傳遞會更有效。研究結果顯示，企業會透過低稅率的聯盟夥伴取得租稅策略的相關資訊並增加租稅規避行為；且當彼此位於同一地區或風險程度相似時，相較於不同地區或風險程度不相似的低稅率聯盟夥伴，租稅策略資訊的傳遞更有效，企業會進行更多的租稅規避行為；產業、所得移動力及成長機會相似性也會提高租稅策略資訊的傳遞效果。

鋼鐵産業是象徵國家經濟情況的重要基礎産業，也是代表社會發展程度、經濟實力的重要標誌。因此鋼鐵產業常被認為是具有代表國力強弱的指標性意義，不論是先進國家或發展中國家，皆長期的、積極的振興鋼鐵產業。 現今臺灣的鋼鐵業者在面對上、下游皆瘦而中游獨大的特殊產業環境之下，許多企業為了達到產業規模經濟與拓展銷售市場，紛紛前往海外另闢戰場。傳統的國際化理論認為國際化過程的演變是大型企業為了因應產品生命週期的演進而選擇在海外市場發揮其資源優勢的行為，然而從網絡連結觀點我們可以把國際化看成是企業試圖和國外網絡連結建立關係的作為。通常非大型企業並不具備獨自建立國外相關網絡的資源深度，然而透過網絡關係的合作卻可以快速取得當地市場知識並藉由現有通路進入國際市場。這對於具有高進入障礙、高度資本密集、高度技術密集且企業難以獨自擁有足夠生產資源等特性的鋼鐵產業而言，網絡關係連結相當重要。 在這個全球化的時代，大多數企業遲早都會在國際上競爭。因此，專注於國內市場交易的在地企業會被迫具有國際競爭力並參與國際商業活動。所有管理國內企業或跨國集團的經理人都必須意識到這個潮流的影響力。全球化經濟現在已經充斥在世界的各個角落，而且國際化現在所影響的不僅是大型企業集團連許多的非大型企業也是。本次研究針對鋼鐵產業使用多點個案研究法，調查網絡連結對企業國際化進程的影響。來自六家鋼鐵業者的研究證據顯示可以印證在企業的國際化過程中，網絡連結會觸發並驅動企業的國際化、影響企業的海外市場選擇決策與進入模式決策、幫助企業獲得起始信用、接近新網絡關係與現成通路、也協助降低成本與風險，並且影響企業的國際化步調。 / The iron-and-steel industry is an important basic industry to symbolize national economics, and a main indicator which represents social development level and economics power. Because the iron-and-steel industry is usually considered as an index of national strength, no wander many developed and developing nations all have prospering iron-and-steel industries. Now iron-and-steel firms in Taiwan are facing a unique industrial environment, and many are expanding new overseas markets to exploit economies of scale. Traditional internationalization theory posited that the internationalization process is a behavior of giant enterprises to adapt to the product life cycle evolvement and exploit the resource advantage abroad. However, we can view internationalization as a behavior of SMEs to establish relationships with foreign networks from the network perspective. Usually small firms can’t afford enough resources to build up international networks by themselves, but by only cooperating through network connections they can obtain foreign market knowledge soon and penetrate international markets via existing channels. The iron-and-steel industry has high entry barriers, high capital requirement and technology intensity, for SMEs difficult to have all kinds of production resources, the network relationship connections are quite crucial to succeed in international markets. In this era of globalization, most firms will sooner or later have to compete in the international market. Therefore, local firms that focus their business on the domestic market are forced to be internationally competitive and to participate in international business. All managers must be aware of this trend when managing a domestic firm or a multinational conglomerate. The global economy now has reached every corner of the world, and internationalization now involves not just the giant corporations but also many SME enterprises. This research use case research method to examine the influence of network connections on the internationalization process of SME iron-and-steel firms in Taiwan. The evidence from the cases of six iron-and-steel firms shows that the firms’ internationalization process was triggered and motivated by network connections which also affected their foreign market-selection decisions and mode-of-entry decisions, helped them obtain initial credibility and access to other relationships and established channels, helped in lowering cost and risk, and influenced their internationalization pace.

金融控股公司乃金融整併風潮下的新型態公司，設立之初我國政府即配套引進連結稅制，以維持金融機構轉型之租稅中立。惟連結稅制施行十餘年來，法令規章仍未臻圓熟，許多立法時的美意未能落實， 其中爭議最大者，係稅捐稽徵機關將金控公司多數營業費用及利息支出劃歸於免稅收益項下，將金控公司之費用幾近全數剔除，造成金控集團稅負遽增。本研究先彙整爭議發展歷程及相關行政法院判決，以及納稅義務人主張，並參考國外立法例，提出解決方案；建議內部交易損益應予調整或消除、修正免稅所得相關成本費用損失分攤辦法等，以回歸連結稅制之基本精神，解決現行之課稅爭議。

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不論是以電子民主、網路社運等詞彙定義網際網路在科技社會研究中於當代政治場域帶來的衝擊與時代精神，都折射出各種以網路研究為名的分析與詮釋路徑，也決定了「網路與社會運動」在研究者眼中的樣貌。當網路對長於資訊科技時代的年輕人已是生命中的基本配備，切入網路與社會運動的關係，本研究選擇回到社運動員的初始原點，探討個人如何從旁觀轉換為行動者的過程。從舊社運先集合再分享到網路社運先分享再集合的邏輯變化中，本文欲回答現有研究文獻中較少談及，卻逐漸成為社運與網路合而為一後不可忽視的特性，也就是社運組織網絡外的鄉民行動者，其兼具主動與被動質性的「集結」問題。他們身處的社運動員網絡為何？如何進入行動階段？又為何選擇打破旁觀以在場行動參與社會運動？本研究在社會運動與網路的連帶中重新回到行動者層面，探討串聯社運生手的資訊／行動網絡如何透過網路中介而成型，後以集體行動理論為對話起點，探訪當代社運青年其與網路實不可分的生命脈絡，以自我提問為衷，試圖描繪研究者眼中的網路社運時代。 關鍵字：網路社運、集體行動理論、小世界理論、弱聯繫、連結者

人脈理論相關的文獻,尤以 Granovetter(1973)提出非常優雅的「弱連結 (weak tie)」一詞最為經典,他的論文發現經由弱連結介紹新工作的成功率高於 強連結,同時提出弱連結相較於強連結(strong tie)更多元,因此弱連結對宏觀世 界的效益必大於強連結。而後 Rogers(2006)也在創新的擴散中提出弱連結應 該屬於異質性連結,強連結則屬於同質性的連結,異質性不容易連結卻對擴散的 影響更大。因此本研究的動機將以弱勢的創業家為研究對象,探討弱連結擴散的 動機與擴散方法,並回答研究問題弱連結的擴散效益為何? 本研究發現弱連結的脆弱並不全然是異質性不易溝通之故,因為弱連結與強連結最大的不同是強連結靠關係遠近產生連結,弱連結則是自願性的連結居多,因此創業家的創夢才是真正點燃連結的起源,此外弱連結的橋樑特質是喜好轉介稀有性消息,產生消息經濟的效益而達到更廣泛的連結,因此研究者認為弱連結應用於創新擴散將有三點效益,第一點是弱連結因為自發性動機與可被信任的第三方而提高傳遞意願,第二點是弱連結以泛泛之交居多,他們喜好轉介稀有性消息,因此提高傳送廣度,最後發現所謂的六度分隔除了代表差異性人脈將造成平 均為六的結果外,也代表著六個人脈圈,本研究因此發現第一度的人脈差異將影 響網際網路時代的小世界接受率。 而對於創業家以弱連結來進行創新擴散,研究者認為實務上建立異質性創業 團隊將有助於進入不同特質的弱連結樞紐區,此外創業家勇於發表創夢的想法, 其心態越開放也有助於凝聚弱連結,因此創業家可以藉由社群網站或部落格等媒 體建立自行發聲的管道,將有助於幫助創業家位於樞紐中心,強化擴散的能力。 研究者在回顧文獻後也發現,弱連結在開放式網絡下的橋樑特質與效益被後來學 者忽略,同時隨著網際網路興起帶來多元的媒體與開放式人際關係,研究者認為 將更有助於觀察弱連結對創新擴散的幫助,本研究觀察 Apps 產業裡 Bonnie’s Brunch 個案後,經由八位訪談者與半年的網路社群媒體追蹤的結果,發現弱連 結的橋樑功能是資訊的聚集處,也是連結的捷徑,因此擁有對的連結的確是很重要的事,但是弱連結卻未必時常擔任善意的陌生人,因此弱連結的連結困難在於弱連結的自願性動機,因此研究者在理論貢獻部分提出弱連結的力量來源為自願性的動機,這股隱性的力量唯有受到單純動機的點燃才能爆發出來,因此創業家成功的方程式還有一項無法被操控的弱連結影響力,唯有創業家經過長期的耕耘,持續提供資訊交換,才能與弱聯結維繫關係。 / Among the personal network theory related literatures, the elegant term “weak tie” proposed by Granovetter(1973) is the most classic theory. His thesis paper finding shows that the success rate of introducing new jobs through a weak tie is higher than that of a strong tie. Hence, he believes that as the macroscopic view of the world’s weak tie is more diverse than the strong tie, the benefits produced after creating the tie are definitely greater than the strong tie. Rogers (2006) later proposed in diffusion of innovation that the weak tie is the tie of heterogeneity, while the strong tie is the tie of homogeneity. Heterogeneity does not easily produce a tie, but it has a greater impact on diffusion. Therefore, the weak tie diffusion motivation and diffusion method were explored in this study, and the research problem, i.e., the diffusion benefits of the weak tie, was answered. It was found in this study that the vulnerability of the weak tie is not entirely due to the communication difficulty of heterogeneity, because the greatest difference between the weak tie and strong tie lies in the fact that strong ties produce ties depending on the distance of a relationship, while weak ties are generally voluntary ties. Hence, entre- preneurs’ building of dreams is the actual source that triggers ties. In addition, the weak tie bridge is characterized by a preference to prefer rare news, Newsonomics, and achieve more extensive links. Thus, the researcher believes that there are three benefits when the weak tie is applied in diffusion of innovation. First, the weak tie enhances the willingness to convey messages due to its own voluntary motivation and trustworthy third party. Second, weak ties are generally formed by acquaintances. They prefer to refer rare news, thus the broader conveyance. Lastly, it was found that the so-called six degrees not only represents differential personal networks that result in the outcome of six on average, but also represents six network circles. It was therefore found in this study that the first-degree personal network will affect the small world acceptance rate in the Internet age. As for entrepreneurs, they engaged in diffusion of innovation through weak ties. The researcher believes that, in practice, the establishment of the entrepreneurial team of homogeneity is conducive to entry into weak tie hubs of different characteristics. In addition, entrepreneurs had the courage to express their ideas about building dreams, and their open-mindedness also contributed to the gathering of weak ties. Hence, it is suggested that entrepreneurs establish channels to voice themselves through communi- ty networks, BLOG, and other medias, which will help them stay in the hub and strengthen their ability to diffuse. Through literature review, the researcher found that the bridging characteristics and benefits of the weak tie in the open-type network had been neglected by subsequent researchers. At the same time, the rise of the Internet has brought about a diversity of media and open-type interpersonal relationships, which is believed to be more helpful for weak ties to contribute to diffusion of innovation. Through observations made on the entrepreneurs of Bonnie’s Brunch in the App industry, the results of interviews with 8 individuals, and long-term tracking of Internet community media, it was found that the bridge of the weak tie is a gathering place of information and it is also a shortcut of ties. Therefore, having the right links is indeed important. However, the weak tie is not always willing to serve as the stranger that displays goodwill. The difficulty in linking weak ties therefore lies in the voluntary motivation of the weak tie. In the researcher’s theoretical contributions, it was mentioned that the source of the weak tie force is the voluntary motivation, and this implicit force can only explode after igniting pure mo- tive. Therefore, the successful equation still possesses the influence of the weak tie that cannot be manipulated. Only through long-term cultivation of entrepreneurs and con- tinuous provision of information exchanges to maintain the relationships with weak ties.

Facebook的情緒按紐於2016年2月24日全球正式開放上線，在功能上作為「讚」（Like）的延伸功能，讓使用者可以透過情緒按鈕更精準地表達自己對貼文的情緒反應。雖然情緒按鈕的使用情形已經相當廣泛與普及，但學界目前卻缺乏情緒按鈕的相關研究。本研究承接過去Facebook使用者行為研究之脈絡，透過社會人際面向與個人內在面向切入，試圖提出一個調節中介模型，以探討影響情緒按紐使用的因素，並釐清使用者選擇情緒按紐的心理歷程。 研究架構以選擇情緒按鈕的行為本身作為核心，探討使用者與他人的連結強度對於選擇情緒按鈕頻次的影響，同時討論觀看貼文所產生的「情緒感染」是否扮演「連結強度」與「選擇情緒按鈕」之間的中介角色，並藉由「連結強度」與「互依我」高低來探討其對於情緒感染的調節效果。 本研究採用問卷調查法進行，研究結果顯示，使用者與他人連結強度為強連結時，比起弱連結，回應貼文選擇情緒按鈕的頻率較高；且「情緒感染」在「連結強度」與「選擇情緒按鈕」之間具有中介效果。就調節作用的部分，無論互依我較高或較低者，「使用者與他人的連結強度」對情緒感染皆有顯著差異。此外，本研究於假設之外發現到其他交互作用的方向：在強連結的情況下，互依我高低對情緒感染有顯著差異；但在弱連結的情況下則否。