在網際網路應用普及的推波助瀾下，全球經濟一體化已然成為時代之趨勢，造就了網際網路商業交易之盛行。基於電子商務交易之特性與傳統課稅觀念有著重大之差異性，除了對企業營運效率提升與交易成本之降低有助益外，企業更可利用網路無國界等特性，發展出新的逃漏稅方法，此將造成租稅稅基之流失。而我國電子商務交易量隨著時代的巨輪正加速成長中，電子商務之課稅問題，亦正逐一地浮現。 　　營業稅是我國的第二大稅，掌握營業稅當可掌握大部分所得稅之基源。本研究係從稅務稽核人員的角度切入，完整探討電子商務的運作內涵，進而瞭解電子商務因其特性所衍生課稅問題徵結之所在。依課稅管轄權、課稅觀念及稽徵技術等三個構面建立研究架構，嘗試在我國現行營業稅法規定下，檢討電子商務跨國線上傳送數位化商品及服務之適用性、衍生之稅收徵管（包含稅收損失之分析）問題，併歸納先進國家及國際組織之各種擬議文獻與實施經驗作為借鏡，據此結合國際共識與稽核實務提出具體建議，供政府因應電子商務發展而即將制定之租稅政策及修改營業稅制之參考，未來在不增加稅務行政成本及納稅人依從成本下，取得完整的交易稽核軌跡，防杜租稅逃漏，期能兼顧網路經濟發展及財政稅收之確保。 / After the rapid development of Internet and that with inciting e-commerce to be widely adopted by the most of business transaction, the Internet offers business opportunities to provide their products and services in a web-server without having a physical presence, which will erode tax revenue bases of a jurisdiction. The volume of E-commerce trade is accelerating in Taiwan. Many noticeable questions of taxing E-commerce will be seen in the near future. 　　Business tax is the second revenue of major taxes, collecting it could be holding the sources of income tax. From a view of a tax auditor, this research will explore the operation of E-commerce completely, and understand where the problem is generated by E-commerce. The framework of this study is composed of the taxing jurisdiction, taxing concept and collecting technique. Trying to test E-commerce transmitting digital goods and service on-line, and to test the adequacy of the existing laws and regulations on business tax are the major themes of this work. The suggestions of tax policy will be made according to the reference from the existing literature and the practice from advanced countries and international organizations. Considering the administration and compliance cost in the near future, how can we refrain from tax evasion and expect to increase tax revenue are all important to the development of economic activity through Internet.

「寬頻」為網際網路基礎建設，透過”頻寬”的配合，將使網路經營獲得正面成果。固網電信市場的開放，不僅帶動寬頻設施普及，對於網路服務供應商(ISP)產業生態或經營模式亦投下新的變數。衝擊最大的莫過於所衍生的加值服務，將改變產業間態勢消長。 　　緣於頻寬價格因競爭不斷下壓利潤空間，ISP深切體會惟有轉型發展「加值服務」，方能於激烈市場中立於不敗之地。然而「加值服務」森羅萬象，諸如：提供各種豐富的資訊、線上購物、協助企業資訊系統規劃、網路資料中心(IDC)、應用軟體租賃服務(ASP)、電子交易市集(e-Marketplace)…等，以ISP業者有限的資源，如何選擇能在短期內佈建成功且兼具效益的附加價值服務，進而整合服務創新經營模式，實為ISP獲利關鍵。 　　本研究以目前資訊委外所衍生之新興網路服務產業：網路資料中心(IDC)、應用軟體租賃服務(ASP)、電子交易市集(e-Marketplace)，作為ISP評估轉型的選擇。 　　由於網路資料中心(IDC)、應用軟體租賃服務(ASP)、電子交易市集(e-Marketplace)三者具有相當程度的延伸性，且均需倚賴網路完成交易，”頻寬”遂成為服務品質的關鍵。ISP以其豐富的網路服務經驗暨客戶資源，跨足IDC、ASP、e-Marketplace自有利基。然因三者市場均有來自不同產業之眾多競爭者，ISP應審視市場外部環境之機會與威脅，配合己身的優、劣勢，推衍出整體性策略，發揮資源、管理、行銷上的綜效。 　　另一方面，IDC、ASP及e-Marketplace所延伸之加值服務體系，已然由單純的價值鏈拓展為同步運作之價值網，因此策略思維亦需從生態考量，運用網路新經濟外部性的形勢力量，推動價值網網網運作，方能締造報酬遞增的營運佳績。 　　在摸索過程中，就現今經濟情勢的瞭解，將有助於順勢而為，導出經營加值服務的方向，冀望以此創新之經營模式，為電信事業再創另一個春天；同時也為此期間蓬勃的B2B電子商務發展作一記實。

在電子化政府的架構下，民眾最重要的數位意見反映管道可謂是民意電子信箱，然而近年全球許多城市開始建制市民熱線系統，讓民眾得以透過電話向政府反映意見，使整個互動介面更為接近「行動政府」的概念，而在台灣的行政系絡下，「村里長」扮演政府機關與一般民眾互動的中介角色，本研究嘗試了解電子信箱與市民熱線這兩項原意用於促進「直接民主」的意見反應管道，對於村里長的工作產生何種影響，並探討村里長使用電子信箱與市民熱線的情況，以及影響他們對這兩項管道滿意認同的變數。 本研究以台北市里長及台北市市長信箱與1999市民熱線為主要標的，透過量化與質化方法的實證資料，主要發現結果包括：(1)台北市里長較常使用市民熱線，較少使用市長信箱；(2)資訊能力、對案件的時效性要求、問題難度與複雜性將影響村里長選擇市長信箱或市民熱線進行意見反映；(3)市長信箱與市民熱線對里長的正面影響包括解決村里民問題、減少工作負擔、提昇服務時效性、減少人情壓力、可有書面或電子資料備查，作為服務表現的基礎；負面影響則包括受申訴的機會增加、村里長工作有被管道取代的危機；(4)服務品質構面的「資訊可信度」、「問題解決程度」及「易用性」，有用性構面中的「解決里民問題」與「有助工作程度」五個變數對管道的滿意度有正向的影響。 本研究根據研究發現，提出三點實務建議：(1)重視「管道問題適用性」之宣傳；(2)促進村里長與意見反映管道結合的服務綜效；(3)思考管道如何對市民產生「有用性」，以提昇公共接觸效果。 / Under the framework of E-government, e-mail is the most important response channel for citizens to interact with governments. However, many cities around the world start to build citizen hotline systems, allowing people reflect their ideas and suggestions via phone. This fact reveals the opportunities of Mobile Government. In Taiwan, Li-chiefs simultaneously reflect residents’ opinions and help delivery public services. The author tries to figure out (1) how Taipei City Mayor’s E-mail Box and 1999 Citizen Hotline affect the daily works of Li-chiefs; (2) their usage of these two response channels, and (3) what variables might affect Li-chiefs’ satisfaction toward e-mail and citizen hotlines. The study uses Taipei City Mayor’s E-mail Box and Taipei 1999 Citizen Hotline as case examples, and collects both qualitative and quantitative empirical data. The author finds that: (1) The Li-chiefs in Taipei use Taipei 1999 Citizen Hotline more frequently than City Mayor’s E-mail. (2) Information literacy, timeliness and task complexity will affect Li-chiefs’ motives to reflect suggestions via e-mail or citizen hotline. (3) Li-chiefs can use these two channels to solve problems and enhance timeliness. On the other hand, the response channels allow citizens to complain to Li-chiefs more easily, and the positions of Li-chiefs might be replaced by the two channels; and (4) information reliability, problem solving ability, ease of use, the effect of solving citizens’ problems, and helping Li-chiefs’ jobs will positively affect the satisfaction of the channels. Based on the finding, the author suggests the government should: (1) emphasize the “appropriate or right questions” when prompting the channels; (2) teach Li-chiefs how to use response channels well to create synergy; and (3) rethink how response channels produce usefulness for citizens.

我國於94年6月22日公布修正後之公司法，正式賦予公司召開股東會時，得採行書面或電子方式供股東行使表決權之法律依據，期能使我國之公司治理與股東權益維護能與國際接軌；惟「股東會電子投票」制度，歷經元大京華證券股份有限公司、台灣總合股務處理股份有限公司及台灣集中保管結算所股份有限公司三個平台之建置，仍然未被各上市、櫃公司廣為採用，即使偶有採用者，其投票總權數占總股份之比例多數未及1%，顯示成效不彰。另2010年10月的亞洲公司治理協會(Asian Corporate Governance Association)年會，提出了最新一份的「CG Watch」報告，在這份報告中，ACGA指出我國推動股權權益的狀況上較前次調查類似，並未有太大改善，比如公司對國外投資人「通訊投票」、「分割投票」權益的行使，相關法規及配套仍不夠完備，而針對「通訊投票」得分，在歷次的評分中，我國都是敬陪末座，可以說，這幾年來此一核心問題並未被重視並獲得具體的改善。 基此本研究將以股東會通訊投票之法令、制度為經，佐以實務之見解為緯，參考外國經驗，藉由分析現行之問題並勾勒未來推動之建議供各界參考。本研究除分析我國股東會之基本概念、表決權行使方式、委託書之使用，並藉由對美、日兩國股東會制度及實務之探討，一窺國際之現況及未來發展之趨勢。另針對我國股東會通訊投票制度與現況進行背景說明，並介紹我國通訊投票下書面投票與電子投票之架構及現況，最後分析我國電子投票採用率偏低之原因。 此外，針對美、日、台三國股東會通訊投票制度分別由法規制度面、股東權益面、公司執行面及電子投票實務面進行比較，最後並提出對相關主事者之建議及對後續研究者未來研究方向之建議，以期經由各界之腦力激盪，共同為我國的資本市場國際化而努力。 / The amendment of Taiwan Company Act in June 22nd, 2005, upon its release, granted each shareholder the legitimate right to cast his/her vote by both written and electronic means in shareholders’ meetings. This amendment is menat to bring Taiwan’s corporate governance and shareholder rights in line with the international practice. However, with the limited use of no more than 1% voting rights of most listing and over-the-counter (OTC) companies on the three voting forums established by Yuanta Core Pacific Securities Co., Ltd., Taiwan Integrated Shareholder Service Company and Taiwan Depository & Clearing Corporation, the attempt has been proven unsuccessful. In addition, the latest “CG Watch” report, submitted during the 2010 Asian Governance Association annual conference held in October, has suggested that, similar to the previous reports, shareholder rights of Taiwan-based companies have not been improved outstandingly. For instance, the exercise of “postal voting” and “vote splitting” upon foreign investors of Taiwan-based companies has been restricted due to the flaws in the domestic voting system and regulations. Also, in the report, a constant low rating in “postal voting” for the Taiwan-based companies simply hints that the core issue has never been properly valued nor concretely improved. Based on the suggestions in the previous paragraph, this research paper provides an overview of the laws and the regulations of the postal voting system. The paper also includes opinions on practical needs and comparison from foreign experiences. By means of analyzing our current issues, the research draws an outline of the propositions for trends of the future development. Apart from analyzing the basic concepts of shareholders’ meetings held by some Taiwan-based companies, exercise of voting rights, and use of proxy forms, the research also peeks into the current situation around the globe and the future trends by consulting the system and the practical needs of shareholders’ meetings in the U.S. and Japan. As for the postal voting system and the current situation in Taiwan, the research provides a background illustration by introducing the structure and the current status of printed ballot voting and electronic voting under our postal voting framework. In conclusion, the paper points out the reasons for limited use of electronic voting in Taiwan. Finally, the research measures postal voting systems in the U.S., Japan and Taiwan from aspects of the laws and regulations, the shareholder rights, the corporate execution and the practical needs. In the end, in order for the effort of internationalization upon domestic capital market, the research eventually proposes the solutions for the related personnel in charge and the follow-up research direction for future researchers.

隨著資訊科技的發達，差勤管理已邁向E化。本研究為瞭解對差勤電子表單系統的接受行為，進一步探討影響使用者接受與使用的關鍵因素。在文獻回顧後，選擇以具有整合性質的科技接受與使用整合理論(UTAUT)為理論基礎，加上知覺易用性及知覺有用性模式若干構面，並配合消防局勤務特殊性及目前差勤電子表單系統(Webitr)使用情形建立研究架構。 本研究以臺北市政府消防局全體同仁為研究對象，經由問卷調查蒐集資料，於100年2月下旬發出635份問卷，於2週後收回，有效問卷總計482份。再以結構方程模式進行驗證性因素分析、路徑分析和調節變數分析檢驗模式適用性，並驗證研究假設與理論作對照。 經由資料分析得到結果如下： 一、預期績效對使用差勤電子表單系統的意圖有正向的直接影響，且受到性別和年齡的調節影響，至於勤務性質則無調節作用。又女性及年輕者受到調節作用比男性及年長者顯著。 二、預期付出對使用差勤電子表單系統的意圖有正向的直接影響，且受到年齡的調節影響，惟調節效果不明顯。至於性別和使用經驗則無調節作用。 三、有利條件對使用差勤電子表單系統的意圖有正向的直接影響，且受到勤務性質和使用經驗的調節影響，至於年齡則無調節作用。又外勤與使用經驗多者受到調節作用比內勤及無使用經驗者顯著。 四、工作相關對差勤電子表單系統的預期績效有負向的直接影響。 五、結果明顯性對差勤電子表單系統的預期績效有正向的直接影響。 六、自我效能對差勤電子表單系統的預期付出有正向的直接影響。 七、焦慮對差勤電子表單系統的預期付出有負向的直接影響。 因此本研究建議管理者在實質方面，推行初期加強教育訓練、增加駐點輔導員或是相關輔助，以減少同仁使用該系統發生錯誤機率，有助於減少同仁的疑慮不安和抗拒心理，並致力於提高使用者對系統的熟練度，尤其是對男性及年長者；在心理方面，加強差勤電子表單系統的行銷，使同仁對系統有正面接受度。對於系統設計建議，差勤電子表單系統的介面應簡單易操作，並融入娛樂性互動效果，產製的報表也應力求簡明易懂，使結果易呈現。而最重要也是最基礎的一點，引入系統前應先確認是否具有充分的電腦設備、便利的網路環境等資源，並盡量化解與原先作業環境的衝突因素，尤其是外勤單位。 / Along with the development of information technology, the management of staff’s attendance has electronized. The author tries to figure out what are the determinants of acceptance and use of the electronic form system of staff’s attendance. After reference review, the study proposes a model that bases on Unified Theory of Acceptance and Use of Technology (UTAUT), and modifies the model by the constructs of Usefulness perception (U) and Ease of Use perception (EOU). Moreover, the model contains several variables according to the specifics of duty in Taipei City Fire Department and the implements of the electronic form system of staff’s attendance. The study is conducted among colleagues in Taipei City Fire Department using the electronic form system of staff’s attendance: Webitr. There are 635 questionnaires provided and reclaimed after 2 weeks on the end of Faburary. There are total 482 questionnaires valid. The result of confirmatory factor analysis, path analysis analysis and other analysis suggests that: (1) Performance expectancy has sifnificant positive influence on use intention, and the influence is moderated by gender and age but not the duty. Such the effect of moderation is stronger for the female and the younger than the male and the elder. (2) Effort expectancy has sifnificant positive influence on use intention, and the influence isn’t moderated by age, gender or experience. (3) Facilitating conditions has sifnificant positive influence on use intention, and the influence is moderated by duty and experience but not the age. Such the effect of moderation is stronger for the outside worker and those with increasing experience. (4) Job relevance has sifnificant negative influence on performance expectancy. (5) Result demonstrability has sifnificant positive influence on performance expectancy. (6) Self-efficacy has sifnificant positive influence on effort expectancy. (7) Anxiety has sifnificant negative influence on effort expectancy. According to the results of the study, the author suggests that the administrator should enhance the education and training and increase instructors or other assistance in the early stage to reduce anxiety and resistance of users; and make users be familied with the system, especially for men and the elder. Meanwhile, the administrator should boost the system to increase the positive attitudes of users. The author also suggests that the system designers should devotes to make ease to use. Moreover, inoder to increase the pleasure, the system designers can intergrate the effects of interaction. The first of all, make sure that there are sufficient facilities and compatible conditions before the induction of the system, especially for outside worker.

政府組織導入資訊科技後，帶來進步與改變的契機。過去研究從發展階段論探討此議題，多預設科技會依獨立自主的邏輯發展而對社會造成衝擊，因此主要的管理工作是協助社會大眾適應不可逆轉的科技發展。然而，這些學理上的臆測，在田野真實性是愈往發展後期愈下降，造成理論與實務的脫節。本研究從科技與社會研究（Science, Technology and Society, STS）學術脈絡下手，從實務觀察中，致力於挖掘科技和社會間雙向互動、相互形塑的關係；並主張以契合式纏繞(aligned-entanglement) 觀點，探討科技與政府組織相互形塑呈現出轉型的動態歷程。 本研究援引交引纏繞式（entanglement model）互動的模型，加上科技契合(technology alignment)觀點，應用於電子化政府整合型服務之研究，以解釋為何纏繞產生非預期結果，以致走向轉型。因為資訊科技特性需連結兩個以上組織才可讓資訊跨組織流通，所以科技與組織互動的轉型態樣有別於以往單一組織與科技互動的態樣。本研究在分析架構上的貢獻有三：1. 提出以科技契合的交引纏繞歷程觀點探討轉型，修正及補強以交引纏繞歷程觀點來分析轉型，2.開發出探討跨組織科技契合的分析構面，抽離出田野背後的運作邏輯， 3.重新詮釋公共服務的創新擴散，將以往僅探討科技創新與採用的關係，再行深入，把科技設計者從科技創新分離出，成為探討科技設計者、科技創新以及採用的關係， 由此進一步剖析當科技展演無效而發生轉型現象的論述。 本研究根據此看法，採質性多個案研究法來分析台灣電子化政府發展中兩個整合型公共服務，分別是「農產品產銷履歷系統」以及「G2G2B公文電子交換系統」，探討社會/科技集體從萌生到關係穩定化的歷程，或是位移如何發生，由此探知轉型過程。研究發現四種交引纏繞樣態皆有可能導致社會/科技集體的轉型，分別是「科技誤用，對服務真諦不了解」、「科技挪用，妥協下的次佳選擇」、「科技不適用，未立即傳遞的服務」以及「科技不用/科技調適，端視服務內容可被替代程度而定」四個纏繞軌跡的樣態。其共同特點是剛開始科技與跨組織各要素是契合的，雖偶有不契合也多以微調方式修正即可；但是逐漸在各執行面都有一些偏差，在科技展演無效後，科技設計者在權衡情境後所採取的解決方案，進一步呈現出可能的解釋因素，分別是對「科技精神」的了解程度、設計者對環境變化的認知、或科技特性在特定歷史環境不易充分發揮、或是對服務真諦的了解程度等。 本研究提出契合式纏繞觀點，相信這樣的研究成果會深化電子化政府轉型式發展的分析。本研究建議，在無效科技展演後，要預留迴旋空間(leeway)重新開啟科技的詮釋，允許不僅檢討「進度」達成與否，更要檢討「目標」是否合適，如此該社會/科技集體的纏繞式轉型才較不會走偏。 / The implementation of information technology by government entities brings opportunities for progress and change. The conventional wisdom of technology determinism considers the development of e-government as irreversible and the key objective is to assimilate the users to adopt the technology. However, these theoretical speculations tend to lose their explanation power during the later stages of e-government deployment. In other words, there is a mismatch between theory and practice. This study argues that the adoption of technology in governmental organizations is a result of interactions amongst factors such as strategic alignment, IT alignment, IT-structural and process alignment, business alignment, and service alignment. This study illustrates the dynamic entangled process in offering integrated services for e-government and describes the trajectories of this transformation. The aligned-entanglement perspective is then used to provide a better explanation than the punctuated-equilibrium and situated change perspectives. Three main contributions are made by this thesis. First, it proposes a new model to explore governmental organizational transformation. Second, it develops an analytical framework and makes explicit the operation logics of field practice. Thirdly, it re-interprets the diffusion of innovation in public services by incorporating technology designers, the technology itself, and the adopters as distinct actors in the transformation process. Qualitative case study method is used to analyze the implementation of two integrated public e-services in Taiwan: “Agriculture and Food Traceability System” and “G2G2B Electronic Document Exchange System”. The field studies show how the social/technical collective becomes stabilized overtime or how displacement occurs. This paper finds four patterns of displacement: misuse of technology through lack of understanding, the inappropriation of technology, the inapplicability of technology resulting in non-usage, and resistance or adaptation depending on suitability to the adopter’s tasks at hand. The common theme of these patterns is that, while minor misalignment can be fine-tuned in the beginning, these misalignments tend to accumulate through out the execution phases resulting in ineffective performance outcomes. Furthermore, the choices of technology designers to remedy these issues shed light on issues influencing the outcome; namely, misunderstanding of “technology spirit”, designers’ lack of sensitivity to environment change, the poor fit of technology features given its contemporary government context, and lack of understanding on the essence of services. This study proposes aligned-entanglement perspective and enriches the understanding of transformation in e-government development. This study suggests that, upon ineffective performances in technology, one should make leeway in the calibration of the deployment. By assessing the appropriateness of the initial goals in addition to reviewing progress milestones achievement, the social/technical collective is less likely to go down the wrong path in this (transformation) process.

近年來，國際間政府推動資訊公開蔚為風潮，伴隨著資訊通信科技的發展，電子化政府和政府網站更普遍被各界視為一個低成本且高效率的透明化途徑。台灣的政府網站長期受到國際間高度評價，在發展中國家更是名列前茅。然而，既有的研究與調查大多數僅片面側重於政府供給面的探究，通常以化約且可標準化的指標來評鑑特定政府網站的介面資訊功能。相形之下，鮮少有關注民眾的需求認知、機關政策執行以及網站內容評估等較全面的研究成果供參。因而無法更深入地釐清政府網站、法制和政策執行績效不彰等困境與透明化治理之間的關聯。 在委託代理理論的運用之下，本研究兼顧政府治理中委託方民眾的認知以及代理方政府機關的經驗與成效。目的在於釐清網站資訊公開供給和需求的現況與問題，並更具體地檢證政府網站資訊公開對機關施政資訊揭露、績效衡量和政府課責的影響。爰此，研究者參與多項網站資訊公開相關研究，以蒐集多元化次級資料，包括：量化的網路民眾問卷調查，各級機關的跨年度問卷調查，機關網站內容評估比較，以及質性的個別訪談、焦點團體座談。藉由理論聚焦與多重研究方法的交叉檢證分析，以達研究綜效。 研究結果分為網站資訊公開對政府施政資訊揭露，施政績效衡量，以及政府課責的影響三個部分來討論。首先，相較於法制，網站資訊公開更有助於揭露政府施政資訊，特別是網站資訊公開實施過程可呈現出政府治理內、外部的多重代理關係及代理問題，甚至可緩和部分的代理問題。其次，網站資訊公開可具體地呈現並衡量施政績效，以因應傳統官僚體系內各層代理績效難以衡量的困境。但囿於目前整體制度缺乏績效誘因設計，而限制了此效益。最後，因整體資訊公開績效制度的匱乏，也使得網站資訊公開對政府課責的效益備受限制。 整體而言，本研究揭示了代理理論應用於政府治理的價值，並檢證政府資訊公開、績效和課責等三項治理要件的關聯。研究成果可彌補實務與研究的落差，並對相關文獻做出貢獻。 / In recent years, governments from around the world have adopted Freedom of Information Act to increase transparency in their governance. With advancements in information and communication technologies (ICTs), e-Government has been seen as a cost-effective and possible mean to promote openness and transparency. Taiwan’s efforts to develop e-Government services have been well-recognized; especially, have made remarkable advantages among developing countries. Nevertheless, most of the existing researches in evaluating e-Government service are based on supply-side indicators and often assess websites alone; as yet, little information is available on the demand aspect of e-Government. The paper aims to explore the potential and practice of government website information disclosure in terms of the perspective of end user and government agencies. The results show the significance of three aspects in information disclosure of Taiwanese government websites through the application of quantitative and qualitative methodology, including self-administered questionnaire, website evaluation, individual interview, and focus group interview. First, government website information disclosure benefits the revelation of government information, manifestation of multi-agent relationships in internal and external governance of government, and alleviation of partial ageny problems. Second, government website information disclosure enhances revealing and measuring the performance of government agencies; nevertheless, in which the effectiveness is limited due to the absence of institutional incentives. Third, under the circumstances of unsound institution, the effectiveness of accountability has difficulties to be thoroughly realized through government website information disclosure. In sum, the finding contributes to a valuable reference for other countries in implementing information transparency of e-Government, and has significant implications for policy makers, government agencies, and system designers.

隨著身心障礙者資訊素養的提升，「網頁可及性」成為各國發展電子化政府服務必須關注的議題，政府對身心障礙者(Government to the Disabled, G2D)的服務在近年逐漸受到重視。由於不同類型身心障礙者的電子治理需求和網路使用方式互異，行政院研究發展考核委員會參考WCAG 1.0，並參照各國在制訂無障礙網頁相關政策和推廣策略，以及國內近年來在身心障礙者保護政策等相關措施，於2002年6月訂定「無障礙網頁開發規範」，建立具體的無障礙網路推廣目標與策略，並自2003年6月展開「無障礙網路空間服務推廣」。 本研究欲瞭解無障礙網路空間計畫對身心障礙者的使用影響，經由電子化政府評估和網站服務品質評估等文獻檢閱，結合Heeks (2006)電子化政府價值鏈模型與DeLone & McLean (2003)資訊系統成功模型，建構以使用者為中心的無障礙網路空間計畫成效評估因果模型，以行政院研考會2010年委託研究案「電子治理成效指標與評估：G2A與G2D」為次級資料，驗證模型各構面間的因果關係暨群組分析。 研究結果證實本研究之無障礙網路空間計畫成效評估因果模型具相當程度的解釋力，同時根據研究結果提出無障礙網路空間計畫未來發展暨後續研究之建議。整體而言，政府現階段應加強計畫行銷推廣，全面優化網站品質，以提升使用效益與滿意度，循序漸進地引導無障礙網路空間計畫長期影響的正向發展。 / In the development of e-government system, Government to the Disabled (G2D) e-service and the issue of web accessibility have becoming gained much attention in many countries all over the world in recent years. Based on the international Web Content Accessibility Guidelines 1.0 (WCAG 1.0), Research, Development and Evaluation Commission (RDEC) has launched a Web Accessibility Initiative Program to improve the web accessibility for disabled users in Taiwan since 2003. In the study, we propose a demand-side causal model consisting of web quality, program quality, and project impacts based on the e-government value chain model (Heeks, 2006) and the information system success model (DeLone and McLean, 2003). The data analysis is obtained from questionnaire collected in the program “Constructing and Evaluating an Assessment Framework for E-Governance Impacts on Association and Disabled”. Many causal assumptions in the model we propose are verified and some suggestions for the development of Web Accessibility Initiative Program and future research are made. To promote benefit and satisfaction and further enhance public trust as a long term objective, the government should emphasize more on marketing strategy and overall optimization of web quality at this stage.

隨著全球經濟成長日漸趨緩，市場競爭越來越激烈，許多企業在面臨前所未有的環境劇變時，選擇透過建立新事業的方式找到企業持續向上成長的動力引擎。然而在建立新事業的過程中，企業往往會面對自身現有核心能力不足或是資源匱乏的經營窘境，導致新事業發展並不順遂。因此許多企業在發展新事業的過程當中，選擇透過組織創新的方式以獲得發展新事業的相關核心能力。 本研究主軸為探討企業組織創新作為與企業組織創新後發展其新事業相關之核心能力變化此兩大構面。本研究先針對研究目的研擬出研究問題後，進行文獻回顧並推導出具有實證性的觀念架構。透過多重個案研究方法，選擇四間我國電子產業中致力於新事業發展的企業，以具有理論基礎的觀念架構為主軸，進行個案資料蒐集與訪談，透過深度訪談的方式了解四間個案公司在新事業建立的過程中，組織創新作為對於該企業之影響。 本研究所獲得之研究結論如下： 一、 組織創新能夠有效的協助企業新事業發展。 二、 企業全面性的組織與制度改革有助於其提昇新事業發展的彈性空間。 三、 企業在文化上的重新塑造，會對其發展新事業產生全方位性的影響。 四、 技術創新與管理創新作為對於新事業開發過程中的核心技術能力有明顯且正向的影響。 五、 企業藉由管理創新的作為，可以提昇其規劃與評估的能力。 六、 企業之文化、組織、制度與系統等多方面的交互創新，會對其創新能力與執行能力產生明顯的正向效果。 最後，本研究說明了研究結果對於學術上之貢獻，並且在最後對於實務上以及後續研究上提出建議。 / With the global economic growth rate slowing down, the market becomes more and more competitive. Many companies try to create new businesses to face the environmental change and to keep growing. However, these companies face a business predicament of lacking core competencies while establishing new business, thus, usually leading to unsuccessful expansions. Therefore, it is necessary for the companies to seriously take core competencies into consideration as they intend to develop new business through organizational innovations. This study aims to explore the issue of how industrial firms build up their core competencies as they develop new businesses through organizational innovations. A multi-case study approach is used and four companies from the electronics industry in Taiwan are selected as research subjects. The preliminary findings from the study are as follows: 1. Organizational innovations are shown to be conducive to new business development. 2. A reform of corporate managerial systems is indicated to be helpful for enhancing the flexibility of new business development. 3. A re-structure of corporate culture shows a significant impact on the positioning of new business development. 4. Both of technological innovations and administrative innovations indicate a positive relationship with the establishment of the core competencies during the process of new business development. 5. The industrial firms are shown to enhance their methodological competencies through administrative innovations. 6. A holistic innovation based on the culture, organization, institution and managerial systems indicates a positive relationship with the industrial firms’ innovative capabilities and implementation capabilities. Keywords: Organizational Innovation, Technological Innovation, Administrative Innovation, Core Competencies, New Business, the Electronics Industry

本論文主要從敘事與媒體互動的角度出發，主張媒體本身的內在特性會型塑敘事的形式，進而影響了某些類型的意義被製碼。在此研究立場之下，本論文觀察當今由各大報所推出的電子報，發現這些電子報忽略了網路媒體為敘事所提供的新表意潛能，僅把網路媒體當成最新的傳送通道，在既有的新聞敘事上未帶來更新的突破，僅用網路媒體的新瓶子裝上既有新聞的舊酒。 本論文為了能夠探索出網路媒體究竟為新聞敘事帶來哪些新可能，乃選擇回到既有敘事結構理論作考察，發現其傳承自結構主義之「故事」與「論述」二分的敘事結構，並無法回應媒體特性所帶來的變化，基本上還是將媒體特性排除在該普遍架構之外。而本論文則轉從敘事與媒體關係之研究取徑爬梳相關論點，希冀能為既有的（新聞）敘事結構注入活水，將媒體特性的表意動能納入其中，因而展開了理論建構之途徑，以提出一個能將媒體特性表意潛能考慮在內之新敘事結構。 仔細斟酌敘事理論相關文獻後，本論文認為在將敘事分為故事內容與論述表達方式二項要素中，仍可再將故事內容分成二部份，一部份是由事件與行動所組成的「情節」（plot），屬於動態部份，相對於由角色和場景所構成的存在狀態，應該比較會受到其所使用媒體特性之影響。當使用不同媒體進行說故事時，情節部份的內容就會隨媒體的表意特性而有所變化。至於由角色或場景所組成的存在條件，則是不論用什麼媒體傳達都不變，此時也才能被辨識出該故事的原型。本論文因而以情節作為觀察故事內容如何受媒體特性影響的敘事單位。接著再討論，若欲使網路的媒體特性對說新聞故事發揮表意潛能，那麼可從情節之組織結構與發聲位置著手，看網路媒體在這二項敘事要素上各提供了什麼新可能。透過理論建構，本論文提出在情節的組織結構上，網路的超文本特性已帶來了不同的故事結構，可讓故事有不同的走向；而在情節的發聲位置上，網路的互動特性也可為敘述者與敘述對象帶來新關係，進而影響了文本的聲音。本論文就根據這樣的新敘事結構，拿實際的新聞故事為案例，模擬新故事可能之敘事形式，以期達成帶來能發揮網路媒體特性的新聞。 當本論文從新敘事結構出發，對某一新聞故事進行操弄之後發現，一方面可再豐富與細緻化之前提出的網路新聞敘事理論架構，另一方面也回過頭來討論傳統奠基在新聞敘事結構之合理與實踐性，進而開啟在多媒體時代中適用的相關討論。 整體而言，本論文不但試著伸展可反應媒體特性之敘事結構理論，為數位時代中的故事帶來新觀點，以深化目前敘事相關的理論與概念；另一方面，在實務上，本論文則試圖從操弄網路媒體表意特性著手，開啟未來說故事之實務改變的可能、理由與作法。