組織認同衝突嚴重影響著組織的生存。可惜的是，過去研究多著重於探討組織認同衝突所帶來的影響與嚴重性，但卻較少提及衝突雙方該如何解決此問題。在本論文中，我觀察一個被購併進集團的公司，如何運用網絡策略去培養更多與集團內其他成員相容的價值，同時保存與發展了獨特的價值，進而幫助個案公司跳脫認同衝突的困境並成功整合進集團。為了呼應個案研究之發現，我以一個集團企業做為研究情境，搜集資料並進行實證研究，我發現當一家公司同時具備高整合與高差異化的組織認同時，可得到較多與集團內其他成員合作的機會。此外，在集團網絡中佔據邊陲掮客網絡位置的成員，較有可能培養出高整合與高差異化之組織認同，進而得到較多的合作。本論文亦於結尾提供研究意涵與未來研究方向。 / Identity conflicts can seriously endanger an organization’s survival. Extant studies emphasize the consequences of identity conflicts but not how conflicting parties extricate themselves from this trap. I investigate how an acquired firm uses network strategies to develop more integrating values and distinctive values, resolve identity conflicts, and successfully integrate into the group. To echo these qualitative findings, in my empirical study in the setting of a business group, I found that firms with high identity integration and high identity differentiation have more chances to cooperate with other group members. In addition, peripheral brokers are more likely to achieve high identity integration and high identity differentiation, and further have more cooperation. Implications and future research directions are also provided.

本研究以大同集團為個案研究對象，從決策及資源分配掌控者觀點定義該集團企業之最終控制者，首先分析大同集團企業之董監結構及股權結構，並針對該集團之公司治理議題作探討，亦對相關之法令缺失，提出改善及政策建議。 研究結果顯示，大同集團企業之最終控制者林蔚山家族係透過交叉持股及掌握董事會席次控制權等控制途徑掌控集團企業，其集團內十一家公開發行以上公司的平均直接持股率、股份控制權、盈餘分配權分別為1.17%、21.83%、1.07%，但平均席次控制權則高達61.85%，股份控制權（席次控制權）與盈餘分配權偏離差之平均值則達20.76%（60.79%），席次控制權與盈餘分配權之偏離倍數為178.01倍，亦即最終控制者可以一單位的出資獲取178單位以席次控制力衡量的實質控制力。大同集團企業席次控制權與盈餘分配權嚴重偏離之個案研究發現，符合經營者之經營誘因不足，而財富侵佔動機較強之學術假設。此外，本研究探討該集團企業掏空資產案件、大幅減資、投資通達國際之相關財務資訊透明度，針對大同集團之股權結構與董監組成分析，提出公司治理相關議題討論。最後，本研究針對公司治理相關法令，提出改善及政策建議。 關鍵詞：集團企業、股權結構、公司治理、席次控制權 / This study employs the Tatung business group as our sample and defines the ultimate owner as the entity with ultimate influence over major decisions regarding the operation, management, and allocation of company resources. We first analyze the characteristics of different boards of directors and corporate ownership structure of the Tatung business group. Corporate governance related issues are then identified, followed by discussions on the deficiencies of relevant regulations and suggestions for improvements on government policies. The analysis indicates that cross-holdings, pyramid structure and seat control over the board members are approaches applied by the Lin Family to actively control the Tatung business group. An analysis on the measurement of voting rights, cash flow rights and board seat-control shows that direct shareholding, voting rights and cash flow rights are on average 1.17%, 21.83% and 1.07%, respectively, while the board seat-control ratio is 61.85%. The average deviation between voting right (board seat-control) and cash flow rights is 20.76% (60.79%). The number of board seats controlled by the owner is 178.01 times greater than cash flow rights. In other words, the ultimate owner gets approximately 178 units of controlling power through one unit of capital input. To the extent that ownership and control is highly deviated, a weaker disciplinary effect and a stronger entrenchment effect can be expected. In addition, in this study of the Tatung business group, we examine the emptied assets case, significant capital reduction, and the transparency of financial information of investment in Nature Worldwide Technology Corporation. For the corporate ownership structure and the characteristics of different boards of directors of the Tatung business group, we identify the critical issues regarding corporate governance. Finally, discussions on the deficiencies of relevant regulations and suggestions for improvements on government policies are provided. Keywords: Business group; Corporate ownership structure; Corporate governance; Board seat-control.

本文從台灣洗錢防制法第18條第2項條文規定出發，探討擴大利得沒收之概念、性質及其適用要件。釐清目前各國就某「高度懷疑來源自不法」的財產所具有的不同處理方式，大致可區分為兩種：以德國法為例的擴大利得沒收及以英美法為例的非以定罪為基礎之沒收。通過了解德國新舊刑法中關於擴大利得沒收的規定及變化，嘗試回答台灣法中的擴大利得沒收制度究竟應該如何理解，有何修正空間。其中，就台灣擴大利得沒收條文中所設置的「常習性」、「集團性」兩大限定要件進行了具體分析，明確其意涵。最後，對擴大利得沒收遭受的相關疑義進行了回應，肯定其作為沒收類型之一而具有一般性，應當納入刑法典。 / This research starts from the article 18(2) of the Money Laundering Control Act, trying to discuss the concept, the nature and the usage of the extended confiscation. Basically, there are two different ways to deal with the property which are under highly suspicion that it is derived from criminal conduct. One is the extended confiscation represented by German law, and the other one is the non-conviction-based confiscation represented by the U.S law. Taiwan uses the same way as German, thus the research focusing on the comparison between German law and Taiwanese law, trying to find out the suggestion for revision.

本研究運用網絡理論與資源基礎的觀點，探討影響不同集團子公司間多點合作的因素，期望對於網絡與多點合作的理論有所貢獻。經文獻探討與個案研究歸納整理出涵蓋多元層面，包括公司、二元與集團層面，以及關於資源、夥伴關係和網絡等重要特質的理論架構。 本研究以問卷調查的方式，針對台灣金融集團蒐集資料，隨後共由36家金融保險公司獲得125筆有效樣本資料，分析結果發現公司的企業資源、集團的系統資源及其互補性，地位相似、信任與合作項目影響多點合作。此外，網絡結構之核心地位亦扮演影響多點合作之重要因素。 最後，本文提供若干理論與實務意涵、研究限制和後續研究建議。 / This thesis combines network theory with resource-based view to explore the factors that drive multi-point cooperation between two specific firms in different business groups. Accordingly, this study intends to make a contribution to the implication on network theory and multi-point cooperation. After literature reviewing and case study, the thesis develops a multilevel model, including the firm, dyad and group levels, and relating key properties of resources, partnership and networks to multi-point cooperation. Utilizing survey research, and using 125 data from 36 firms on financial groups in Taiwan, the finding indicates that the likelihood of financial and insurance companies’ multi-point cooperation is related to the business resources, system resources of the business group and its complementarity, status similarity, trust as well as their collaborative items. Network centrality arising form firms’ structural position also plays a very important role in the formation of multi-point cooperation. In addition to theoretical and managerial implications, limitations and future research questions based on the findings and suggestions for future research are also provided.

在當前競爭態勢下，台灣金融市場的發展，勢必朝向跨業經營的方向前進。我國亦於民國九十年六月二十七日通過金融控股公司法，賦予台灣金融業跨業經營的法源，為國內金融業創造成為金融集團的契機，以達成金融跨業經營現代化、國際化的目標。雖然金融機構業務營運多樣化，但金融機構承擔風險亦隨之增加，金融監理機制在面臨這樣的挑戰下勢必得做一番調整，才能持續扮演健全及穩定國內金融體系的重要角色。 我國主管機關對於金融控股公司要求以合併基礎計算資本適足比率，並訂定了「金融控股公司合併資本適足性管理辦法」，以期能發揮適度的監理功能。然該辦法中僅以簡單的加減乘除運算求得之資本適足率，是否為反映集團資本需求的良好指標實不無疑問。因此，本文除了研究國際監理官組織所發布的相關報告外，並藉由介紹和討論歐盟指令對金融集團的補充監理原則和措施，如：資本適足性、集團內部交易、風險集中等問題，以及美國對於金融控股公司之相關監理規範，加以比較研究後，來探討我國現行規範是否妥當，並提出相關監理制度改善之建議，以期能作為我國建構健全金融市場之參考。 / Under current competitive circumstances, the development of Taiwan’s financial market will be bound to move forward in the direction of cross-sector business. In Taiwan, Legislative Yuan also has passed the “Financial Holding Company Act” in June 2001. With the passage of the act, it not only gives Taiwan’s financial institutions authority to operate cross-sector activities, but also creates a trigger for financial institutions to become financial conglomerates in order to meet the objectives of financial modernization and globalization. Although financial institutions may diversify their business, additional risks may arise. Financial regulatory mechanisms have to adjust their function to ensure the safety and soundness of financial system. Our competent authorities demand financial holding companies calculating their capital adequacy ratio on a consolidated basis, and enact “Regulations Governing the Consolidated Capital Adequacy of A Financial Holding Company.” However, in this regulation, the ratio was calculated in simple aggregated method, and it is doubtful that such ratio is a good index to reflect consolidated capital requirement. Therefore, this thesis not only studies on related publications issued by international supervision organizations, but also introduces EU Financial Conglomerate Directive with regard to some supervisory issues (e.g. capital adequacy, intra-group transactions and risk concentrations etc.) and U.S. framework for financial holding company supervision. After investigating and comparing different models, this study tries to find whether current regulation is appropriate or not, and make some suggestions concerning the supervisory system in order to construct a sound financial market as a reference in our country.

This thesis report presents the process which has been followed to develop an incorporation of wine restaurant project in Chinese market, and it will start the projection in Taiwan first. The goal of the thesis is to provide investors with clear information and concept of the development of this innovated business model in China in the respect of the wine culture. Bacchus is the god of the grape harvest, winemaking and wine, and also the god of ritual madness and ecstasy in Greek mythology. In western society, wine culture already existed for thousands of years and has become a daily common consumption. However, it is still in an infant era in Asian market, especially the Chinese market. Focused on wine culture and developing a new wine consumption experience, BWC Inc. will be the first restaurant to offer wine set in different themes, and meanwhile offer the matched food (tapas) set. Our value curve will be close to yet different from the existing premium western restaurant. It will also offer the function of lounge bar, which is friendly for the mass consumers. Through the business model, wine culture can be widely spread instead of being just an expensive entertainment for premium customers.

上世紀80年代中國產生了許多的變化，在經濟上採取較為開放的態度。汽車產業也在這樣的趨勢下與國外的跨國汽車企業合作，發展自己的汽車製造工業，至今中國已經成為最大的汽車製造國。為了發展汽車產業，中國透過國有企業與跨國企業合作成立許多合資公司，本文所取用的東風汽車集團與廣汽集團旗下都存在許多這樣的子公司。國家透過國有企業作為帶動產業發展的火車頭，但國有企業複雜的所有權問題牽涉中央與地方關係的運作，影響著汽車產業的發展。運用國有企業作為中介制度的同時，中央與地方關係也同時在運作，在長時間的發展下因國企所有權差異而產生的不同發展模型也逐漸變化，最終中國的汽車發展模式趨於類似。在這過程中，國家的影響實際上分做中央與地方同時進行，短期而言似乎看不到到中央的影響力，但就長期而言中央確實引導了中國汽車產業並助其發展。在理論方面，筆者以為中國汽車產業的成長長久以都是在國家資本主義的途徑上進行的，而非是發展型國家或管理型國家的模式。因為中國雖然引進市場經濟相當長的一段時間，但是實際上不管是中央還是地方的手都不曾離開過這個領域，即便是現在中國最主要的汽車生產與銷售仍舊以國有企業為主。 / China had has series transitions since 1980s years, and it had adopted open attitude at economical work. In this trend, state owner enterprises cooperated (SOEs) with foreign cross-national enterprises (CNEs) to develop self’s automotive industry. Now, China had become biggest country of automotive produce. For developing automotive industry, it established many companies by Chinese SOEs and foreign CNEs, for example Dongfeng motor group, Guangzhou automobile group. SOE like locomotive that it brings development, but it has problem of property that affect working of central-local relationship. While state utilizes SOE to be intermediary institution, central and local is continually interaction. In long time, ownership led to differently developmental model that was changed that trend to similar model. In fact, national affection is divide two parts: central and local. In short term, we difficultly observe central affection but, in long term, central affection is remake. In theoretically, I argue that Chinese automotive industrial development below to approach of state capitalism and it is not developmental state and regulatory state. China had work market economy but government, central and local, still intervenes domestic market, instead of major firm of Chinese produce and selling is SOEs.

捷克共和國（簡稱捷克）自建國以來，與中華人民共和國（簡稱中國）維持著正式的外交關係。2004年，捷克加入歐盟後，兩國關係更快速進展，乃因中國視捷克為策略夥伴。 為了最佳檢視捷中關係，本論文採用新自由主義當作研究方法，從國際政經的角度來探討，而非從國際安全的角度。 本論文檢視了現任總統執政期間，捷克為深化與中國合作所採取的各種措施。捷克總統曾積極地推動捷中經濟往來以及吸引中國各種可能的投資。除了經濟合作之外，捷中兩國擁有正向的政治關係。捷克政府改變了對中國既有的態度，從“因違反人權而譴責中國以及對捷中進一步合作興趣缺缺”的負面態度大幅度轉變成致力於“維持捷中良好關係、避開敏感話題以及發展實質的合作”的正面態度。本論文藉檢視捷中已簽訂的協議以及捷克官員的言論來探討政治面的議題。此外，也利用其中一個章節來探討捷克與台灣間的非正式關係，以及此一關係如何影響捷中關係。 在歐洲的中部與西部地區當中，捷克並非是中國唯一有興趣往來的國家，本論文透過維謝格拉德集團（Visegrád group）等四國與中國關係的比較來探討中國是否給予捷克任何較為特殊的待遇。 / Since its establishment, the Czech Republic has had an official relationship with the People’s Republic of China. The mutual relationship has been evolving in recent years, however notably from the year 2004 when the Czech Republic join the European Union, which made her a strategic partner in China’s eyes. To provide the best examination of Czech-China relations, I use neoliberalism as a theoretical approach. I apply neoliberalism from an international political economy perspective rather than international security. During the current Presidency period we can examine steps that have been made by the Czech Republic to deepen cooperation with China. The Czech president has been actively involved, especially in economic engagement with China and in attracting possible investment. Besides economic cooperation, these two countries have had a positive political relationship. The Czech government has changed the unofficial approach from 'blaming China for violating human rights and lack of interest in further cooperation especially from the Czech side' into a focus on 'keeping good relations, avoiding sensitive topics, and aiming at developing solid cooperation'. This signals a dramatic change in focus for the Czech Republic. The political section of this research provides the examination of agreements and statements of government officials. One chapter of this section is devoted to unofficial relations between the Czech Republic and Taiwan and how it influences Czech-China relations. The Czech Republic is not the only country in the region of Central and Eastern Europe China is interested in. Comparing the Czech Republic to other Visegrád group (V4) countries leads us to a question as to whether China provides any special treatment to the Czech Republic, therefore an analysis of V4 countries-China relations is also shown in this research.

由於每一時代的社會環境、形態不同，所以表現在小說作品中的思想、意識也不同。 換言之，研究一個時代小說的主要思想，就不難明瞭那個時代、那個社會的一般思想 。因此由紅樓夢的研究，或多或少可看出當時社會一般情況、意識狀態及傳統大家庭 生活、倫理觀念。本篇論文欲就當時社會與家庭狀況、意識及其與賈府盛衰的關係兩 點，探討紅樓夢所成顯的社會與家庭。 第一章 緒論。 第二章 紅樓夢所成顯的社會。共四節：把書中的社會，分為世家、官僚集團、平民 、奴隸四等階級，探討其一般生活面貌、意識行態、以及各階層之間的互相連關關係 。 第三章 賈府的組織與特性。共四節：由累世同居、家長的尊嚴、祭祀祖先共有等一 般中國傳統大家庭的特徵，分析賈府大家庭生活的正和反面。 第四章 家庭分子間的關係，共四節：討論大家庭裡父子、兄弟姊妹、夫婦妻妾、婆 媳、妯娌、姑嫂之間相處的情形及其與全家庭生活的關係。 第五章 結論：以一般社會與家庭狀況及其與賈府盛衰的關係兩點，綜合前四章。

本研究欲了解有無集團企業背景對本國產險公司經營效率之影響，並透過本國有無集團企業背景產險公司之效率比較，求證關於代理理論之審慎管理假說及費用偏好假說是否成立。本研究運用資料包絡分析法(Data envelopment Analysis, DEA)及cross-frontier analysis評估民國81至90年，17家本國產險公司具集團背景及無集團背景各年度效率情況。另外，採用多元迴歸分析討論產險公司不同經營特性對經營效率的影響。本文亦利用Malmquist生產力指數分析具集團背景及無集團背景產險公司十年來生產力的變動。 　　本研究之實證研究結果如下： 一、於技術效率，具集團背景及無集團背景產險公司無技術效率差異，表示不論有無集團背景，皆有各自的經營技術優勢，符合審慎管理假說。於成本效率，發現81至85年時具集團背景產險公司之成本結構於生產無集團背景產險公司的產出相對較具成本效率，符合費用偏好假說；但86至90年時，則無集團背景產險公司之成本結構對於自己的產出較具成本效率，不符合費用偏好假說。 二、以多元迴歸分析於81至85年、86至90年，影響無集團背景產險公司效率之因素。本文發現於86至90年，當無集團背景產險公司總資產越小、再保比例越高，其以自己的成本結構進行生產，越顯著較以具集團背景產險公司的成本結構進行生產來得具成本效率。 三、二類產險公司於民國81至90年間生產力皆呈現衰退，且具集團背景產險公司衰退情況較嚴重。二類產險公司生產力衰退主因皆為生產技術的衰退；此外，具集團企業背景產險公司十年來的技術效率有衰退的趨勢，而無集團背景產險公司之技術效率則持續進步。若綜合前面成本效率的結果，則十年來具集團背景產險公司平均效率表現沒有進步跡象；而無集團背景產險公司有改善其效率。 / The purpose of this paper is to examine the effect of“group”background on the property-liability insurance industry in Taiwan. We test the managerial discretion hypothesis and the expense preference hypothesis by comparing the efficiency of the group and independent property-liability insurers. Using the property-liability insurance industry in Taiwan from 1992-2001 as our sample, we use DEA and cross-frontier analysis, and adapt multiple regression analysis to examine the variables which affect the efficiency performance in the property insurance company. We also measure the productivity changes of the group firms and independent firms over ten years. The empirical results are summarized as follow. First, we find that the technical efficiency results are consistent with the managerial discretion hypothesis, in that there is no difference in the technical efficiency between the group firms and independent firms. The results of cost efficiency between 1992 and 1996 show that the group frontier dominates the independent frontier for independent outputs, supporting the expense preference hypothesis. However, the results of cost efficiency between 1997 and 2001 no more support the expense preference hypothesis in that the independent frontier dominates the group frontier for independent outputs. Second, we find that the independent firms tend to have a comparative advantage over the group firms in the independent cost frontier when the independent firm’s size is smaller or when its reinsurance proportion is higher. Finally, the results of the Malmquist productivity analysis show that the productivity of group firms declines in 1992-2001, and the decay is due to their technical efficiency decreases. Conversely, the productivity of the independent firm improves.