本論文研究目的有三: (1) 釐清一般在忠誠度計劃定義上常見的錯誤觀念，進而探索CRM與忠誠度計劃之間的關係，並且發展一套實務上可用的忠誠度計劃分類方法; (2) 研究零售業CRM計劃中現行的戰術手法，並提供策略性建議給業者該如何校準戰術手法的重心並且相應地配置資源; (3) 發展一套可供現代零售業者自我診斷其CRM計劃在分析成熟性以及策略行銷重心的實務架構。 為達到研究目的，本研究首先探討在零售業，顧客關係管理(CRM)，忠誠度計劃以及分類方法上的相關文獻以釐清忠誠度計劃定義上常見的錯誤觀念，進而說明CRM與忠誠度計劃之間的關係，最後發展一套實務上可用的忠誠度計劃分類方法。 其次，本研究先應用邱志聖博士(2010)的策略4C模型，分析現行零售CRM計劃的戰術手法，並且提供策略性建議給業者該如何校準戰術手法的重心並且相應地配置資源。 再次，本研究應用邱志聖博士(2010)的策略4C模型以及戴文波特博士與哈里斯女士(2007)的分析成熟模型於建構零售CRM計劃的兩階段診斷性架構。 後續深入的分析主要根據此架構而進行，同時根據零售業所處不同的分析成熟階段提出策略性建議。 對於零售業的高階主管，本研究的貢獻在於提出一套實務可行的診斷性架構，供主管重新檢視其CRM計劃在策略上的重心，並且能隨著公司規模成長，進而調整重心的優先順序。 對於CRM以及忠誠度計劃的從事者，本研究貢獻則在於零售CRM計劃，忠誠度計劃以及相關概念上的定義的建立正確觀念。 最後，本論文的研究發現亦可當作對CRM以及忠誠度行銷人員的策略性建議，尤其當在設計戰術手法之時，能針對公司所處不同的分析成熟階段，對焦CRM策略以及相應資源配置。 / The purpose of this thesis has three objectives: (1) clarify some common misunderstandings about definitions of loyalty scheme, explore the relationship between CRM and loyalty scheme, and develop a typology of loyalty scheme for practical use; (2) study on current tactics used within retail CRM programs and provide strategic advices on how to fine-tune the tactics focus and align resource accordingly; and (3) develop a practical framework that allows modern trade retailers for self-diagnosing their CRM programs in terms of analytical maturity and strategic marketing focus. To achieve the research goals, this research has firstly reviewed previous research on retail, CRM, loyalty schemes and its typology, and thus misunderstandings about definition of loyalty scheme, CRM, the relationship between CRM and loyalty scheme have explained and consequently a new typology of loyalty scheme has been developed. Second, strategic 4C model (Chiou 2010) is used in this research to analyze current tactics used within retail CRM programs and the strategic advices are generated on how to fine-tune the tactics focus and align resource accordingly. Third, this research adopted literature of strategic 4C model (Chiou 2010) and analytical maturity model (Davenport and Harris 2007) to form a two-stage diagnostic framework for retail CRM program. The further analysis is conducted based on this framework while strategic advices are provided to retailers of different analytical stage. The benefits for business executives in retail include a diagnostic framework allowing for strategically reviewing their CRM program focus and priority as retailers grows their business. The benefits for CRM and loyalty practitioners include building correct understandings about retail CRM program, loyalty scheme and related conceptual definitions. The findings in this study may serve as strategic advices to CRM or loyalty marketers to better align resources, when they design tactics, to companies’ CRM strategy at different analytical stage.

本文透過比較分析我國收入認列會計準則、現行IFRSs收入認列規定、顧客合約收入草案規定及現行稅務法令規定之差異，對企業在會計及稅務上之影響進行研究分析。研究結果分為兩部分：會計影響方面，在ROC GAAP轉換為IFRSs時有影響者為委託人和代理人之判斷；在IFRSs轉換為顧客合約收入草案時有影響者為信用風險、附退貨權之銷貨、保固、再買回協議、開帳並代管之銷售等五個部分；轉換為IFRSs及顧客合約收入草案時皆有影響者為客戶忠誠計劃、客戶移轉之資產及建造合約三個部分。在稅務影響方面，在ROC GAAP轉換為IFRSs實有影響者為多元要素合約、委託人和代理人之判斷、客戶忠誠計劃、分期付款銷貨、商品或勞務交換、授權費和權利金及客戶移轉之資產七個部分；在IFRSs轉換為顧客合約收入草案時有影響者為信用風險、附退貨權之銷貨及保固；轉換為IFRSs及顧客合約收入草案時皆有影響者為建造合約。 / This study compares the differences between Taiwanese revenue recognition standards, existing IFRSs revenue recognition requirements, IFRS exposure draft “Revenue from contract with customer” and the current tax laws regulation and analyzes the impacts of adopting IFRSs on Taiwanese entities’ accounting and tax practices. The conclusions of this study are divided into two parts. The first part is for accounting. The issue of principal versus agent consideration will have an impact on accounting only when ROC GAAP conversion with IFRSs. The issues of credit risk, sale with a right of return, warranties, repurchase agreements and bill-and-hold arrangements will have impact on accounting only when the exposure draft becomes effective. The issues of customer loyalty program, transfers of assets from customers and construction contracts will have impacts on accounting both when first time adopting IFRSs and subsequently applying the exposure draft. The second part is for taxation. The issues of multiple-element arrangement, principal versus agent consideration, customer loyalty program, installment sales, exchange for goods or services, royalties and transfers of assets from customers will have impacts on taxation only when first-time adopting IFRSs. The issues of credit risk, sale with right of returns and warranties will have impacts on tax only when the exposure draft becomes effective. The issue of construction contracts will have an impact on taxation both when first time adopting IFRSs and subsequently applying the exposure draft.

本論文は破壊的イノベーションの微視的・巨視的構造に関する研究だ。クリステンセンによって提唱された破壊的イノベーション理論の基礎を明らかにし、破壊的イノベーション現象の原因と結果を明確に区別する。破壊的イノベーション理論が先行研究で直面した批判に取り組み、イノベーションのジレンマの原因メカニズムに関する問題を浮上する。 / This thesis is a comprehensive study about disruptive innovation, its patterns, and the mechanisms that cause it. This research tests Christensen's disruption theory, the main theory proposed today as an explanation of this phenomenon. In order to do so, this research identifies the strengths and weaknesses of Christensen's theory, and builds upon it to propose an improved theory of disruption that takes into account the differences between the micro and macro perspectives of disruption. / 博士(技術・革新的経営) / Doctor of Philosophy in Technology and Innovative Management / 同志社大学 / Doshisha University

自古鄰里相親敦親睦鄰，然而近年生活習慣與居住型態轉變，集合式公寓社區成為都市人們主要的住宅型態，人們與鄰里之間的互動日漸減少，以致於鄰里關係疏離。基此，本研究主旨在探討透過服務設計方法，改善都市集合式社區的住戶與鄰里之間的人際互動與溝通。 本研究以服務體驗工程方法論為研究方法，分三個階段進行研究。第一階段「服務體驗需求洞察研究」階段，透過深度訪談與參與觀察，挖掘社區住戶與鄰里主要有兩個接觸情境，即兩個不同的研究方向: (1)一為主動型住戶與鄰里往來而形成社區團購；(2)二為管委會與住戶的溝通與服務。比較兩個方向對社區的影響性後，擇第二個方向為本研究的研究方向。首先，採用人物誌分析出流程中三方使用者，包含住戶、管委會與總幹事，再以顧客旅程地圖發現三方溝通流程「管委會與住戶之間的溝通」及「住戶參與管委會的經驗」影響社區鄰里的互動關係，在流程的三部分中共發現16個問題與需求。 接著，第二階段進行「服務設計」，以普及至使用者中壯年齡層的智慧型手機為服務載具，設計社區社交平台「比鄰Belink App」，提供四項功能：「社區公告」、「提問求助」、「知識交流」與「委員會議」，改善住戶擔任委員參與管委會或是與管委會接觸的體驗。最後，第三階段「服務原型測試與評估」，邀請三方使用者以放聲思考法依照指定的情境使用「比鄰Belink App」，並填寫整體使用評估量表，再根據測試結果與意見回饋提出第二版設計，修改操作模式、介面按鈕的位置、顏色與形狀等等。 總結，研究成果為：（1）發現住戶與管委會在溝通流程三階段的16個問題與痛點；（2）了解中壯年齡層住戶的智慧型手機使用經驗；（3）提出符合使用需求的「比鄰Belink App」四大功能設計；（4）完成App使用性測試與可行性評估，使用者滿意提供的功能，三方使用者可更即時、公開與正向地進行溝通；但易用性方面雖具備可記憶性但易學性低，需修改設計。研究成果可作為日後相關研究參考。

中國經濟最近二、三十年一直保持高速增長的趨勢，尤其是2006至今中國股市的井噴式發展，為中國資本投資市場帶來巨大發展機遇的同時，也帶動了相關產業的發展，如家居零售業就存在著顯著的連動效應。一方面，持續的牛市給股民帶來了高收益，提高了潛在消費者的購買力；另一方面，投資市場的發展也為家居業融資提供了便利。但是，中國家居業市場現有的行銷通路策略，存在嚴重的趨同性，眾多廠家依靠幾乎雷同的通路策略進行著殘酷的零和博弈競爭。家俱工廠，都必須依靠幾家大規模的大型家具賣場通路為載體在裡面開店，方能順利行銷自己產品到客戶手上，家具工廠產品通常交由經銷商在各城市代理販售，或開自營店，若有家俱工廠和家具大賣場因為經銷商的資訊不對接，家俱工廠可能就會失去黃金店面，壓縮到自己生產的傢具品牌空間通路。近年中國火熱的零售通路家樂福、大潤發、沃爾馬，馬不停蹄的在中國展店分食上千億人民幣的量販銷售額，家居業能否藉由前述迥異的通路模式，並充分發揮工廠本身有的資源基礎與核心技術，進而探索出一種創新的行銷通路模式，為顧客創造更高的讓渡價值的同時，擺脫殘酷的紅海競爭，成為家居業競爭參與者面臨的一大挑戰。本文以傢俱工廠T公司為例，通過對其行銷通路策略的綜合系統分析，從傳統家居商場到零售通路的量販店中展店，探索出一套適合中國市場的行銷通路創新模式。 本文分六章，第一章是本文的緒論部分，介紹研究背景及意義，並對相關概念進行界定，提出本文的研究思路和方法，以及文章的結構安排和創新之處。在第二章中主要對資源基礎理論、藍海策略及創新理論等文獻進行了綜述，作為整篇文章的理論支柱。第三章介紹了中國零售業市場的發展概況，著重分析了中國市場量販店發展的情況，為後面提出行銷通路創新提供背景與動機。第四章分析了中國家居業市場現行的幾種主要的行銷通路模式，並綜合分析其特點。第五章以T公司為例提出為何開創新通路及其在中國市場行銷通路模式創新實務。第六章結論與建議。 / In last decade, China's economy kept growing at top speed. The booming stock market, while bringing the enormous opportunity for the Chinese capital market development, has driven the development of relevant industries too. The effect on furniture business is absolutely apparent. On one hand, the bullish stock market has brought high returns to stock holders, while raising the purchasing power of potential consumers. On the other hand, the development of capital market has offered the convenience to financing in furniture business too. However, the homogeneity and zero-sum game of marketing strategy in furniture business is serious enough to be a catastrophe to everyone concerned. In order to approach potential customers, the furniture factories must all rely on several sales channels of high market share to run their own shops inside. Furniture factories usually have their own distributors to promote their sales, or run their own shops. If there is information asymmetry between the furniture factories and sales channels, the furniture factories will encounter the possibility of the loss of shop presence and brand damage. In recent years, Carrefour, RT-Mart, and Wal-Mart develop their own sales channels in China at high speed in order to share the millions of dollars market. How to take advantage of the above-mentioned sales channels and leverage their own resources and core competence to create innovative sales channels, while offering higher value for the customers and getting rid of the cruel Red Sea competition is a challenge to the furniture factories and every participant concerned nowadays. This text takes furniture factory T Company as an example, through comprehensive and systematic marketing strategy analysis, and researches on T Company’s traditional sales channels and new sales channels within retailing chains, to explore a set of sales channels innovation model which is suitable for the Chinese market. This research consists of six chapters. Chapter one which is an introduction part mainly focuses on the basis of the selected title and related definition, introduces relevant concepts, ways of thinking and method studied, and last but not least recommends the thesis structure and its possible innovation. Chapter two is literature review and comment. Representative figures, relevant fields of the thesis and their research results are reviewed on a chronological basis, including several following respects: Resource-Base Theory, Blue Ocean Strategy, and Innovation Theory. Chapter three is the development overview of Chinese retailing business and also analyzes the development of hypermarkets in China emphatically in order to illustrate the background and motive for sales channels innovation. In Chapter four, this research analyzes existing models of sales channels and its characteristics of Chinese furniture business comprehensively. Chapter five takes T Company as an example and further elaborates its strategy and operation on the innovation of sales channels construction. Chapter six is the conclusion and follow-up study suggestion.

本文主要所探討之問題為公平交易法上之資訊揭露，而因資訊揭露之主要問題規範於公平法第24條之規定，因此本文主要乃以公平法第24條作為探討之核心。而從資訊揭露之意義、類型與功能出發，並就公平法上之其他規範、其他規範中之資訊揭露問題作相關之說明。而從經濟分析之觀點，觀察資訊揭露可能的成因，以及資訊不對稱的問題所可能造成之結果。 而由於公平法第24條對於資訊揭露之規範本身欠缺相當之體系，因此難以令人了解其所規範之類型究竟為何，因此本文中亦從過去公平會所處分之案例進行分析，而進行較具體系之整理，以期拋磚引玉而使資訊揭露之問題能稍加釐清。 此外在外國法之立法例上，本文主要從日本法之相關規範為介紹，而從日本法關於資訊揭露之規定中進行比較，認識其所採取之規範模式及修法方向，而作為我國法相關規定之修正時之比較與借鏡。而在較重要、較新興之交易關係中，本文亦從美國法之相關規定為重點式之介紹，而希望能就目前我國法之不足，找出可能之解決方案。 最後本文則從以上所得出之結果，試圖建立公平法上之資訊揭露規範體系，而為公平會及相關處理原則日後之修正，描繪出一些可能的輪廓。