任何政治制度的展布，政治理念的落實，都要透過公共行政組織及其人員的貫徹執行，才能實現。由於國家資源有限，政府施政有其優先順序，故而國家組織之設立，往往反映出國家施政的重點，突顯政策之優先性。在我國五權憲政體制下，考試院為公務人員制度之主管機關，本文以考試院所屬公務人員保障暨培訓委員會之建制為核心，針對民國八十一年五月憲法增修條文通過後，考銓機關於民國八十三年至八十五年間陸續修正組織法的過程來探討；並從歷史宏觀角度，採用公共組織重組理論的觀點，關注公共組織所存在於其中較大的社會的、政治的環境系絡，來研析該會建制之背景、意義；研究發現考銓機關之重組係建立在綜合而多元的理論基礎之上，並從實務檢視該會，提出若干檢討建議。 第一章 緒論 第一節 研究動機與目的 壹 研究動機 貳 研究目的 第二節 研究途徑與方法 壹 研究途徑 貳 研究方法 第三節 研究架構與流程 壹 研究架構 貳 研究流程 第二章 理論析探 第一節 行政組織原理 第二節 組織重組理論 壹 組織重組之意涵 貳 組織重組之理論 參 國內論著之回顧 第三章 保訓會建制之環境因素 第一節 政治發展之影響 壹 從威權體制到民主體制 貳 從黨政不分到中立保障 第二節 法學思潮之演變 壹 學理上之演進 貳 實務上之變革 第三節 人力資源之發展 壹 行政革新之潮流 貳 人力發展之要求 第四章 保訓會建制之歷史因素 第一節 公務人員之保訓制度 壹 公務人員之保障制度 貳 公務人員之培訓制度 第二節 考銓機關之組織重組 壹 考銓機關組織擴充 貳 考試院職權之調整 參 銓敘部之組織重組 第三節 保訓會之法制化過程 壹 考試院組織法之修正 貳 保訓會組織法之制定 第四節 保訓會之組織與功能 壹 保訓會之組織 貳 保訓會之功能 第五章 結論 第一節 研究發現 第二節 檢討建議 附錄一 行憲後銓敘部組織法歷次修正之組織結構與保障規定一覽表附錄二 公務人員保障暨培訓委員會組織法草案考試院、行政院意見 及立法院通過部分條文對照表 附錄三 公務人員保障暨培訓委員會組織法 附錄四 公務人員保障法 附錄五 國家文官培訓院組織條例草案 附錄六 公務人員訓練進修法草案

資源與能力薄弱的新興國小型後進廠商，為何能超越歐美先進廠商搶佔新興市場？在此研究動機之下，本研究透過質性研究之紮根理論，利用次級資料、廠商訪談、通路觀察等方法，收集產業體系、創新平台、經營環境等背景因素，以及產品/廠商定義、競爭優勢、創新特性、廠商樣貌等資料，解析中國手機產業之山寨廠商創新模式，並經由汽車、筆記型電腦等跨產業應用個案之對照，藉以延伸從創新獲利（Profit from Innovation）、顛覆式創新（Disruptive Innovation）、後進廠商（Late Entrant）的理論架構，作為新興國家後進廠商發展創新事業模式的思考架構。 本研究發現：山寨模式能迅速、持續地佔有新興市場，關鍵在於價值活動重組、垂直聯盟、市場試驗。首先，透過「重組價值活動」，在既有產業體系的邊陲地帶建構獨特的價值網絡，以提升市場反應速度、塑造成本優勢、調適不同作業流程。其次，在爭取生存空間的前提下，各自發揮核心能力，合力建構共同創新的「垂直聯盟」，彌補自身資源、能力的不足，並分散技術、市場風險，與機動形塑組織樣貌。再者，透過多樣化、高性價比、快速反應市場的產品，進行「市場試驗」，從動態、模糊的利基市場出發，逐步前進主流市場。 / Why the overall market shares of international companies in the Chinese market dropped from over 90% in 2000 to under 50% due to competitions from local brands and Shanzhai phones? Why Nokia, the company that dominates the Chinese and Indian mobile phone markets has a 60% market share in India, but less than 30% in China? The key to this difference lies in differences in degree of industrial system development, resulting in varied market competition conditions. In recent years, through the “simplicity/reduction/ frugality” Shanzhai model, small local companies have dominated the local market and replaced the local brands under active government promotion. The products have been exported to India, Southeast Asia, and other emerging markets, making MediaTek Inc. one of the world’s top 5 IC design companies as well as the rapid development of the “Shanzhai model” in other sectors. Many firms now attach great importance to the challenges and underlying business opportunities ahead. The Government in Mainland China even changed from initially rejecting the idea into positioning it as the “primary innovation” for underdeveloped countries. So, is “Shanzhai Model” a speculative bubble from the underground economy of the emerging markets or is it a unique and innovative business model or a competitor that deserves firms’ attention? Most people raise questions over its sustainable business development from perspectives of copying, illegality, and hit-and-run. However, for more than four years since its development (specifically since the emergence of Shanzhai phones in the Chinese mobile phone market in 2005), there has been considerable increase in growth and market share (i.e., over 30% market share in 2008). In view of some firms’ successful transformation into the leading local brands (such as Tianyu, Beijing), interdisciplinary development (T.V., notebook computer, automobile, T.V. programs), etc., by analyzing the innovations in development strategies will perhaps help solve the puzzle of their competitiveness. The Shanzhai model is defined as “The flexible use of capabilities and resources in and outside the organization not bound by organizational boundaries through industrial vertical alliance of new firms in emerging countries. In consideration to Price-to-Performance Ratio, in order to reduce costs and enhance the target of customer value perception, accept or reject product features freely, quality (lifespan, safety), intellectual property, brand, taxes, and breakthroughs in consumer income, region, and time. Moreover, through consumer information feedback, products are quickly adjusted to meet consumer needs, surpass advanced American and European firms, gain entry in the “good-enough segment” market, and in turn create revenues. In view of the practical implications, this study is expected to shape two dimensions including the capability of the “Price-to-Performance Ratio” in reducing costs and the speed of market response through interviews with middle stream and downstream mobile phone, automobile, and notebook PC firms in the Greater China Region in order to analyze the strategic alliance underneath Shanzhai firms in Mainland China and the possibility of long-term survival. Theoretically, the literature reviews cover firms with abundant resources and capabilities in process innovation and complementary assets according to Christensen and Rosenbloom. Based on the value network perspective, although first movers with inferior technology defeat the leading firms that chose the existing major clients over the opportunity to invest in the latest technology and the late-entrants succeeded at the expense of the established firms. Therefore, the focus lies in resolving the established firms’ management agendas in response to disrupted innovation while research cases and the late-entrants’ framework of thought are relatively scarce. Therefore, the innovative business model for late-entrants of emerging countries shall serve as basis in exploring the late-entrants with scarce resources and capabilities and how they surpass the first movers in the emerging market. The vertical strategic alliance framework will be elaborated. The key to the first movers’ success is further discussed as basis for the late-entrants’ framework of thought in the innovative business model. The existing literature generally attributes the success of attackers to the failure of first movers. First movers’ failure to cultivate process capabilities (Abernathy & Utterback, 1978, 2004), inability to secure technological appropriability, lack of complementary assets required for commercialization (Teece, 1986, 2006), restrictions of sunk costs (Richard A. D‘Aveni, 1994), or limitations in investment decision making due to considerations of the existing mainstream customers (Christensen & Rosenbloom, 1995) gave the attackers the chance to flourish. Although we know the reasons that contribute to the first movers’ failure, we are unable to find out the secret to the innovative attackers’ success. Just as Jacobides, Knudsen and Augier (2006) mentioned, in order for firms to derive profits, other than taking appropriability of value into consideration, the creation of value is also worth noting. Also, Teece et al. (1997) believe that in terms of privately owned resource creation, discovering new opportunities and efficient and effective organization to seize the opportunities are of fundamental importance rather than engaging in strategies that cause competitors to lose balance or increase costs, or barricading newcomers. In order for attackers to surpass the first movers, it takes more than beating the opponent that has made mistakes in the competition; it is the innovative business model that has created higher values for the customers. Therefore, in order to find answers to the outcomes, we must first review what mistakes the first mover has made and analyze what the attacker has done right. In addition, Teece’s PFI (1986, 2006), Christensen’s disruptive innovation (1995, 1997, 2003, 2004), and the victory of attackers’ in emerging countries and related literature mostly focus on the organizational level rather than analysis on industrial level. Most of them interpret the success of the attackers from the internal organization perspectives. And analysis on attackers’ good use of the industrial system despite their lack of resources and capabilities is not much covered. Although the Shanzhai model has been under development for a very long time, the real concern for all fields originated from China’s mobile phone industry.Shanzhai firms of mobile phones, automobiles, and notebook computers in China have been selected as the study objects. The main purpose of this study is to explore the late-entrants in emerging countries that are seemingly counterfeiting and lack innovation by analyzing the development strategies of Shanzhai firms in mobile phone, automobile, and notebook computer sectors in Mainland China and the reason why they grow year after year. Since analysis on the development of the underground economies of developing countries is involved, in the absence of credible information, the study has established its research validity through three different data. First of all, secondary data, media reports, and related reports of companies and research units were collected to gain a preliminary understanding of the industrial environment, market development status, and strategies and actions of firms. Secondly, in order to overcome factors such as Shanzhai firms’ covert action, concealed information, and differed strategic types, and avoidance of information from single source that result in “taking a part for the whole” and bias, the researcher scheduled interviews in Beijing, Shanghai, and Shenzhen China for a period of one week to half a month in Auguest 2006, June 2007, September 2008, November 2008, September 2009, and October 2009 and non-structural interviews by telephone interview. Presidents GMs, R and D vice presidents, business vice presidents, and marketing managers of 55 enterprises and units including 94 component manufacturers, design centers, assembly manufacturers, retailers, think tanks, and private equity firms were interviewed (136 interviews). In terms of analysis, this study focuses on industry in order to enhance the practical application value.In data analysis, we used the grounded theory techniques, and through three steps of analysis focusing on market competition dynamics, relative competitive advantage and innovative model respectively, we gradually uncovered the phenomenon and reasons why Shanzhai firms can build a strong presence in the emerging market. In view of Shanzhai firms’ innovative model of mobile phones, notebook computers and automobiles in China, three keys are summarized including: value activity restructuring, vertical alliance and market testing. (1)Value Activity Restructuring Due to failure to smoothly enter the global production network dominated by U.S. and European first-movers, the Shanzhai firms constructed a unique value network at border areas of industries through value-activity restructuring by using the industries’ existing infrastructure, gathering other industrial minority firms and expanding operation scope to make up for partners’ lack of capability. (2)Vertical Alliance Contrary to the global production networks under the dominance of U.S. and European firms., Shanzhai firms survived by means of their core abilities and collaborated to build a common innovation platform to make up for their own lack of resources and capacity. (3)Market Testing To conduct market testing of their highly diverse, high performance-price products to respond quickly to market changes, Shanzhai firms started in dynamic and ambiguous niche markets which first movers typically ignored to gradually move to the mainstream market. In exploring the process and the influencing factors of the dynamic reorganization of Shanzhai firms’ value activities, this study may compensate for the lack of business model in Teece’s PFI structure on the relatively static description of complementary assets. Moving the focus from technology to business model, this study, besides supporting the Christensen’s value network and disruptive innovation viewpoint, replaces the traditional and rigid market prediction model or reliance on business leaders’ wisdom by exploring the emerging dynamic markets by launching a range of high performance-price products to test the market and respond to market changes. Meanwhile, the study of the innovative business model of attackers in emerging countries adds another perspective to first movers’ failure stressed by Teece and Christensen. According to research by Bhattacharya & Michael (2008), Zeng & Williamson (2008), and Kim (1997) that focused on scientific and technological imitation, innovation strategies, and innovative types of less advanced countries’ late-entrants, this study suggests that manufacturers with weak resources and capabilities utilize the existing industrial system and build an innovation platform of the unique value proposition to create competitiveness through integration. It is found in this study that due to diverse industry features, the same innovation model may face different challenges in cross-industry applications. As most existing research work focuses discussions on the firm- or national level, this study suggests researchers ponder on the industry level related research.

本研究以第三代行動通訊（3G）技術標準之提出與應用，影響所及的相關產業活動的變化下，企業在經營策略發展上最佳的規劃方向為題。在無線通訊與網際網路持續交相演化發展，從前的窄頻已升級到寬頻，從前的有線已提升到無線、行動；顯然行動網際網路已取得未來發展的主流地位。由於寬頻行動網路的未來影響既深且廣，舉凡個人生活、企業經營、社會制度，及經濟活動都將出現解構與重組的變化模式，企業應如何掌握機先及變化的軌跡，調整企業的營運策略，將是企業成功的關鍵因素之一。 因此本研究從無線通產業發展的匯流趨勢出發;1)探討寬頻行動服務的技術與產業應用的發展架構;2)探討寬頻行動網路的生態演;3)整理有關的策略選項、解析產業結構的轉移，企業願景及核心競爭優勢的基礎。從而，運用解構與重組理論及動態的策略觀點，提出未來寬頻行動服務的策略發展規劃方向，以為企業策略管理研究之參考。 / Abstract This study is based on the application of the recent launched 3G technology standards to explore the impact on the related industrial activity and the strategy of optimizing the managerial benefits. Due to the recent fast development of the wireless communication and internet; the narrow band internet has been replaced by the wide band internet and the wire internet service has been replaced by the wireless and mobile internet service. The mobile internet will soon lead the industry in the near future. Since the broad band mobile internet is going to results in a huge impact on the personal lifestyle, industrial operation, social infrastructure, and even the economical activity. It becomes a key factor for an enterprise to face on the model and change of the upcoming disaggregation & aggregation and then adjust the current operational strategy to pursuit the sustain success in the future. Therefore, this thesis starts from the analysis of the future trend of mobile internet industrial development and then study on 1) the framework of broad band mobile service V.S. industrial application, 2) the Eco-revolution the broad band mobile internet, 3) the basis of strategic options, shifting of industrial infrastructure, industrial vision, and core competence advantage. Thus, this study utilizes the theory of the disaggregation & aggregation and the dynamic strategic point of view, to propose the strategic planning direction of future wide band mobile service, so as to be the research reference of business strategic management.

本論文提供了一個句子重組試題編製的環境，協助教師編製句子重組試題，同時學生也能夠在此編製環境中練習句子重組試題。 句子重組試題即是要求學生把試題給的一組詞彙組合成特定詞序的正確語句之題型，該試題類型可以檢驗學生對於句型和文法的知識。然而試題所給的詞彙集合往往除了可以組合成教師想要學生回答的正確語句之外，也可以組合成其它的合法語句。為了能辨識學生的回答，把這些合法語句以人工方式逐一建置為答案卻對出題教師造成了負擔。 我們建構了一個電腦輔助句子重組試題編製的環境來減輕出題教師的負擔。為了讓電腦可以恰當地判斷學生的回答，我們的編製環境限制了試題詞彙集的相對位置，藉此約束學生只能排出教師預設的特定答案。同時在出題教師建置試題答案時，我們的編製環境也試圖提供所有可能的合法詞序之語句，供出題教師參考。但本論文的研究經驗顯示要自動協助出題教師預示所有可能的合法詞序之語句卻是一件艱難的工作，而且這一研究問題與語法學有密切關係。 本論文以基礎詞組為主軸，透過合併詞組和史丹佛剖析器的操作建構出英文句子重組試題編製環境，供教師編輯與學生練習。同時，我們在論文中也提報了中文句子重組試題編製環境的初步探討。 / This thesis presents a computer assisted environment for authoring test items for sentence reconstruction. Not only the teacher can author the test items for sentence reconstruction, but also the student can practice the test items in this environment. A test item for sentence reconstruction asks the student to arrange the shuffled words in a correct order, and this type of tests can examine the knowledge of sentence patterns and grammars of the student. However, the rearranged sentence may match with not only the correct sentence that the teacher wants but also other sentences which are legal. But enumerating all possible legal and acceptable answers for judging the answer of the student manually makes the teacher taking a big load. We construct a computer assisted environment for authoring test items for sentence reconstruction to lighten the load of the teacher. For the purpose of judging the answer of the student by a computer easily, the relative locations of the words are restricted so that we can restrict the sentences that the student arranges. When the teacher provides the correct answers, we try to find and return all of the sentences which may be legal for the teacher's consideration. However, our experience shows that it is difficult to find all of the legal sentences for a given set of words, and this problem associates closely with a certain syntactic research work. This thesis depends on basic word groups to construct an environment of test item authoring for English sentence reconstruction by merging word groups and using the Stanford Parser, and report an initial study of an environment of test item preparation for Chinese sentence reconstruction.

追蹤股係資產重組方式的一種，近年來在美國的證券市場增加許多的發行案例，追蹤股是針對多角化企業特定部門發行不同權利義務的普通股，表彰該特定企業的營運績效，提供給投資人更明確的投資評價，進而提升企業整體的價值。追蹤股的起源係於1984年General Motors在取得Ross Perot’s Electronic Data System後發行首創的追蹤股，雖然陸續有發行之個案，但追蹤股的發行熱潮主要集中於1998年至2000年，包括AT&T、Sprint Corp、Quantum Corp.及Disney等企業，且部分發行企業發行一種以上的追蹤股，因追蹤股可依發行企業的需求制定不同的投票權、轉換權、股利分配政策等，提供給投資者相當多的選擇，顯示追蹤股對企業的籌資或購併提供了新的工具。 由於追蹤股的發行案例較其他資產重組的方式(資產分拆及權益分割)相對較少，因此國外探討此專題的文獻亦不多見，國內目前亦無相關研究。故本研究的主要內容包括資產重組方式的分析及可能的考量因素，並說明追蹤股的起源、特性及優缺點，進而探討追蹤股發行時的宣告效果，觀察其累計異常報酬的顯著性，且驗證累計異常報酬與發行企業市值及市價淨值比的關係。 為提供國內研究者更清楚的了解追蹤股發行全貌，本研究將1998年在美國證券市場發行的Sprint Corp的個案，針對發行的目的、發行架構、該普通股的權利義務及可能的風險等項目加以分析研究。最後以模擬國內上市公司—中華電信發行追蹤股的可行性，提供國內主管機關作為未來研究新金融商品的建議及參考。

在今日變動不居的時代，組織面對不確定且快速變遷的環境及需求，在功能、業務及目的方邵不斷更迭變動，因此組織結構亦須隨時因應，適時加以調整。但有時行政機關囿於各項限制因素，無法隨時調整其組織結構，因而使結構無法配合機關功能，形成機關目的達成的阻礙。在此情形下，即有了「畢其功於一役」的重組需求產生。 　　莫雪(F. Mosher)的組織重組定義指：對於組織之落後及不合時代的運作及組織間相互關係，無法以循序漸進的方式予以改變時，所施加的結構性改變。主要包括四大項：1.職位的增加，2.任務的重新安排，3.現職人員的更迭，4.預算的增減。行政機關重組的理論基礎主要建立於四方面：強調理性設計的行政正統論；外在環境影響的環境依賴論；政治互動的政治競爭論及內在價值的核心價值論。這些基礎奠立行政機關重組的各項影響因素，包括重組動力、重組目的、重組步驟、重組策略、重組各項阻礙因素及成功要件。 　　消防機關的重組，在結構方面主要欲設立隸屬於內政部警政署之下的消防署及省級消防廳，縣級消防局等，完整統一的消防體系。由消防機關重組過程可以發現各重組理論基礎的結合應用狀況，及影響因素的互動制衡情形，行政機關及立法機關之間的權力利益交錯更是最重要的要素，研重組策略及成功要件以減少重組過程所可能面臨的阻礙，是行政機關重組成功與否的關鍵。

一九八０年以來政府再造蔚為世界風潮，組織改造工程為各國因應財政壓力及行政效率低落的重要基礎建設。蕭萬長內閣啟動精省列車，陳水扁總統重啟行政院組織法修正，皆有龐大政治效應，如何經驗接軌，為本文研究之動機。經由分析整理相關理論，探討組織重組可能的成因和動力，並藉由內政部精省第二階段組織調整作業之個案分析，希望透過理論的粹煉和展演，提昇組織重組的執行力，俾全面提昇政府效能，最後作者提出八項結論及八項建議。結論部分計列：一、影響公共組織組織重組因素中，以政治因素居首，其次為經濟因素，管理因素影響最微。二、組織重組機會之窗的開啟需以有重大事件為先決條件。三、組織重組的動力依序源於民意機關、上級機關及行政首長。四、組織重組方案係理性規劃或非理性規劃，端視其內、外推拉力量而定。五、組織調整方案應重視配套法案及其立法優先順序。六、組織調整方案應兼具穩健及開創性。七、第二階段精省作業強調員額精簡。八、第二階段精省組織調整之最大特色即組織法律制（修）定及暫行組織規程修訂案雙軌併行等八項。建議部分計列：一、組織改造核心理念應為政府職能調整，即為塑身，非瘦身。二、重視組織法制變革作業，且應有配套及優先審議順序。三、為顧及原省府員工權益，行政院應同意部會地區辦公室職務列等得逕依部會標準調列。四、組織重組方案應兼及穩健及開創性。五、組織重組方案合法化過程，應建立立法、行政及輿論之多數聯盟以爭取政治支持。六、應強化機關首長執行之意志。七、組織重組過程應重視員工權益，惟亦應避免人才反淘汰。八、訂定日出條款以縮短組織調整過渡期，避免組織動盪不安等八項。 / Since 1980 the government restructuring is the trend, the enginge of the organization reform is an important infrastructure to deal with the financial pressure and the loweringly administrative efficiency. The Shuie Cabinet starts the streamlined-provincial project,The President Chen Shui-bian starts the reform of the Executive Yuan Organization Act. There are both giganticly political effect.The motive of this paper is how to connect experience of both reforms.Through the analysis of relective theories and by the case study of the Ministry of Interior in the second stge of streamlined- provincial project to discuss on the possible cause and driver of reorganization. We hope to evaluate the implementing ability of reorganization to increase the government's efficiency wholesale. 　　In the end the writer has some suggestions: 　　一.The focus concept of the organizational reform is to accommate the government's function.In short way, it is shapping, not thinning. 　　二.To emphasis the modification of organization regulation and set its priority. 　　三.For pre-provincal employee's interest，the position-setting standards must be similar. 　　四.The reorganizational reform project must both be stable and innovative. 　　五.The legalization process of the reorganization project must build the majority of legal, administrative and public opponines to win the political support. 　　六.To reforce the implementing will of the executive. 　　七.To emphasis employee's interest, but avoid the talented's turnover. 　　八.To set the sunrise clause to shorten the passage of organization reform.

臺灣半導體產值已佔全球半導體產值的百分之二十，而臺灣IC設計產值亦已佔全球第二位之重要位置，然而現今在全世界之市場、產品定義、及產品規範都掌控於歐美世界大廠之手，臺灣IC設計產業如何擺脫低價競爭之厄運，甚至有時就算低價競爭，也無法在歐美IC設計大廠已攤平開發成本下，在價格上取得任何優勢；因此在原有臺灣IC設計產業舊有之經營模式，大陸山寨市場提供一個絕佳從資通訊產業上、中、下游之產業鏈重組之模式，臺灣IC設計產業因此在經營模式上必須找出一可以創造產業鏈上、中、下游多贏之經營模式。山寨手機是目前相當成功的一個案例，也創造出一個華人市場特有的手機產業鏈模式，因此此一成功案例也成為目前臺灣IC設計產業最想複製並找出其中致勝之道。 本研究主要探討之問題有四：晶片設計產業，在擴散其核心競爭力時，往往是跨產業別之新的開始，應考量之要點為何？ 為切入成熟市場，新的晶片設計公司從”邊陲市場”切入該產業時，產品需提供何種差異化?需提供何種服務並如何取捨? 晶片設計公司原本為腦力密集產業，強調是小而美；然而面對現今山寨產品之風行，山寨系統廠將營運重心轉往銷售及量產管理，則晶片設計公司在組織上如何因應此種產業分工之改變? 晶片設計公司之核心能耐擴展，在山寨市場所需具備之條件為何？ 本研究主要藉由策略與組織、技術能力、與市場因素三個構面做為主要分析架構。由三主要架構再細分各架構之變項，在策略與組織中，共有企業經營團隊、核心競爭優勢、組織架構、及網絡定位等變項；在技術能力中，則有過去所累積之產品開發經驗、內部知識傳遞之效率、外部可利用之資源網絡、產品開發管理制度、組織學習能耐及企業之知識管理系統等變項；在市場因素中，則有市場需求之變化、產品行銷、產業合作網絡、及政策因素。 本研究所獲得之研究發現則針對於策略與組織、技術能力、與市場因素此三構面分別描述如下： 一、 在IC產業擴展產業別時，穩扎穩打以鞏固進入產業核心競爭力之根基為企業領導者之主要任務，因此循序漸進為較適當之策略展開作法。 二、 IC設計公司為對客戶提供更多的服務，且面對新的挑戰時，從現有組織分出一獨立組織，或是在公司內部創造出新的組織結構，以便重新定義新流程或定義新的工作型態。 三、 當IC設計產業為因應山寨產業之生態，若需跨足原先IT產業分工中，屬於品牌廠所需負責之工作時，因財務之負擔，必須審慎以對。 四、 企業以”邊陲進入”之模式切入成熟產業，若在硬體平台相類似下，僅以低成本之差異，但無法取得消費者在其他產品特性方面之認同，則將難以形成產品認同。 五、 企業在跨入其他產業時，利用購併之方式快速取得核心技術，重新定義新任務所需之流程及價值觀為首要任務。 六、 技術追隨者在進入市場時，選擇以”邊陲市場”進入為一正確之選擇，然而利用”五力分析”分析市場競爭者之動態，隨時調整本身策略為更重要之功課。 / According to the market report, 20% market share of world wide semiconductor market is supplied by Taiwan’s companies, and the total market share of Taiwan’s IC design house is ranked as second within world wide IC design companies. But until now, all of the product definition and product specification are dominated by USA or Europe companies. Even to offer the price competition strategy to the target market, sometimes Taiwan’s IC design house also cannot break even by the traditional quickly follower business model. China market offers a good market, which is different with the traditional business model, to re-organize the business chain, and we called it as “Shanzhai” market. Taiwan’s IC design company could define a new business supply chain to win back some market share within the mature market. “Shanzhai” mobile phone market is a successful case, and it also create a special business supply chain within Chinese countries. Based on this successful case, other Taiwan’s IC design companies also want to analyze and find out the successful business model. Within this research, there are four questions should be covered, and shown as below.  Within the IC design industry, what’s kind of consideration should be discussed when it try to expand it’s core competition?  When a new IC design company want to cut in a mature market, what’s kind of service should be considered except the product differentiation?  IC design house is a high technology company and focus on small size but with high quality engineers. If IC design companies tried to target on servicing the “Shanzhai” market, they how to re-organize the traditional organization to meet the different models with small quantities business models.  To expand the IC design house core competition for servicing “Shanzhai” market, what’s kind of conditions should be prepared? Within this research, it consists and discussed from three dimensions which are strategy and organization, technology capability, and market factors. Under the three dimensions, there are some detailed key factors should be covered. Under the strategy and organization, it should cover company management team, core competition analysis, organization structure, and the position within the supply chain. Under the technology capability, it should cover the product development experience, the knowledge communication efficiency internally, the learning capability of new technology, and knowledge management system. Under the market factor, it should cover the analysis of market demanding, market promotion, business cooperation, and policy consideration. By the three dimensions(strategy and organization, technology capability, and market factors), this research have the following finding. 1. When the IC design company expand it’s core business, it is better to expand the core business sequentially as it’s strategy. 2. In order to provide more new services other than traditional services of IC design company, the IC design house is much better to organize a new supporting organization or re-organize a new section to support to re-define the working SOP or define a new working model. 3. In order to service the “Shanzhai” market, the IC design company may involve the service of traditional brand name company’s business. The financial burden is a critical issue should be considered at first. 4. When the IC design house tried to step into a mature market as technology follower, it should try to find other differentiation point other than lower price only. 5. When the IC design house try to merge other IC design company for quickly step into a new market, the first priority is to re-define the new working SOP and target task for new group. 6. The technology follower select a second/or third priority market as their target market is a correct selection. But the most important is to adjust the own strategy dynamically according to competitor’s status.

中國大陸移轉訂價法規起步較晚，但近年來中國積極防堵並加大查核力度，在大部分操作方式都被阻絕的情況下，台商僅剩「保留合理利潤」一途。如何在這個前提下達到利潤最大化並降低稅務風險，是本研究探討的問題。依本研究之結論，獲得以下之結論: 一、透過集團組織重組，建立集中化管理模式，依照各公司功能及風險考量，分配合理利潤。 二、在考量風險下，透過預先訂價協議及成本分攤協議以降低稅務風險。 三、建立符合各國法規之集團訂價策略，掌握各國稽核重點，制定集團統一的溝通及防禦策略，事先做好同期資料及相關文據以供備查。 / The development of regulations with respect to transfer pricing was started late in China, however, China took positive actions to avoid transfer pricing and enforced the rules more strictly in recent years. Therefore, the Taiwanese investors only have the way of “remaining the reasonable profit” in the event of that most of the operating models have been prohibited. How to obtain the maximun benefit and lower the tax risk in such situation are the objectives and questions of this study. According to this research, the conclusion is as below: 1. To allocate the reasonable profit by group restructuring and setting the centralized management mode in accordance with consideration in function and risk of each corporation. 2. To lower the tax risk through advance pricing agreements and cost sharing agreements in consideration of the risk. 3. To build the group pricing strategy which is accordance with the regulations of each filed, controlling the inspection focus of each countries, setting the group strategy for communication and defense, and preparing the same period information and other related documents for future reference.

民主政治運作過程中，當主政者無法滿足選民需求時，選民理所當然會以選票表達其自主性，找一個更符合其需求的政黨作為治理國家的代理人（總統）。政黨輪替就成為選民選擇最佳代理人的手段。政黨輪替的本身，就是一種權力交替與權力制衡，特別是在執政黨交不出政績的時候，政黨輪替就是一個民主的制裁機制，更是一個國家走向民主政治的重要指標。 影響選民決定更換治國代理人的投票抉擇因素，主要有政黨因素、候選人因素，抑或是議題因素。無論在美國與其他西方國家，甚至在已開發或開發中國家都已經獲得印證。當選民利用參考標的進行投票，選民的總統選舉投票結果將會匯集成決定最後政權誰屬。把票投給執政黨的候選人，還是把票投給在野政黨的候選人，不僅攸關個別政黨與候選人的選舉成敗，而且還影響到統治權力歸屬，甚至會牽動政黨輪替執政的可能性，其重要性，不言而諭。也正因如此，政治學者亟思理出選舉各黨勢力消長的軌跡，試圖描繪出選民投票抉擇的決定如何影響政治權力的轉移。 本文的目的，是研究選民投票抉擇的一般原則應用到總統選舉結果「政權轉移」或「政黨輪替」這個重要的主題，針對可能造成多數選民由投票支持原有執政黨轉而投票支持原有最大在野黨取得執政權的成因進行討論。台灣與墨西哥這兩個長久以來一黨威權獨大的政權，卻同時在西元二○○○年發生政黨輪替的現象。有關選民選擇支持原有最大在野黨取得執政權的成因，主要從三個面向進行討論： 首先，政黨認同因素，選民政黨認同發生改變所引發的政黨認同重組現象，讓原本獲得多數選民支持的執政黨，因為政黨重組的因素變成僅吸引少數選民支持的在野黨；相反地，原本僅有少數選民支持的在野黨，因為政黨重組的關係變成吸引多數選民支持的執政黨。其次，候選人因素，候選人人格特質、能力與對候選人情感溫度等因素，讓多數選民受候選人這個短期因素所影響而選擇支持最大在野黨執政。最後，議題因素，選民的展望性評價與重大議題中的改革議題，因選民希冀更換原有執政黨，由最大反對黨執政，能夠改變趨於日益不振的經濟現況，並透過大幅改革能改變舊政府的缺失，期望新政府能夠振衰起弊。 / In the democratic operation process, when the director is unable meet the citizens need, the citizen would express their autonomy by votes. Looking for one (or political party) who could conform to the citizens demand takes the government (president) of this country. Party rotation is a democratic sanction mechanism. That is an important indicator for country achieving the democracy. There are some factors must be considered while establishing voting behavior models in the turnover elections. There mainly are the party identification or party preference, the candidate image, and policy orientation. My thesis finds that party realignment is the key variable for 2000 Mexican presidential election, but 2000 Taiwan presidential is not. Candidate image or candidate personality centers on competence, likeability, honesty, reliability, and understanding people’s needs. Candidate evaluation refers to an overall assessment of the candidates: it is measured by way of “feeling thermometers”. My study found that candidate image is an important factor in determining Mexican and Taiwan voters choosing the opposition party candidate for a new president. The results shows that the policy issues, including prospective economic voting and the salience issue of change influence people’s voting choices.