This project started with the Taiwanese�s Cultural & Creative Industries Policy, which demands that all new products include local cultural content. However, little is known about Taiwanese cultures. This research looked specifically at one of the cultures, the Paiwanese Tribe. This thesis reports on the research journey; identifying what the Paiwanese knew about their culture and why they were unable to produce traditional products. It argues that the displacement of the tribe has made it materially impossible to continue traditional practices. This research then identified ways of capturing spirit of traditional culture using modern technology. A successful model of working with crafts people workshops in discussed. A case is made for the use of narrative enquiry and oral history to record Paiwanese understanding. These understandings were translated into a design outcome using a design method called narrative design. The success of this research suggests that such an approach is one model that can be used in design using new technologies and materials from the re-establishment method of traditional products. The understanding generated for regaining traditional craft knowledge is extended with the design of a tea set that draws on this traditional knowledge, narrative and culture. The tea set represents this knowledge for a global market. It is argued that the design process used can guide design that transforms the culture message and delivers it for a wide audience. This design concept process is a model that can be used to develop cultural products.

政府為促進文化創意產業之發展，在租稅政策上，依受惠對象之不同，可分為對文化創意產業本身的租稅優惠以及對投資文化創意產業之企業的租稅優惠，兩者皆足以影響企業投資文化創意產業的意願。本研究將焦點放在探討政府對投資文化創意產業之企業所提供的租稅優惠與企業投資文化創意產業意願間之關係，以作為政府是否提供投資文化創意產業之企業更多租稅優惠的參考。 本研究以發放問卷的方式，詢問692家於台灣證券交易所上市之公司有關投資文化創意產業意願的問題，共回收69份有效問卷。研究結果顯示，由「投資抵減」與「投資損失準備」所構成之稅制群，投資意願顯著高於「無任何租稅優惠」自成一群的稅制群。表示提供投資文化創意產業之企業投資抵減與投資損失準備的租稅優惠確能增加企業投資文化創意產業之意願，惟其仍未使受訪公司的投資意願由不願意轉成願意。在十三類的文化創意產業中，受訪公司僅對「數位休閒娛樂產業」有較高的投資意願。在十六類的受訪公司所屬產業中，「橡膠業」、「汽車業」、「百貨業」等三種產業對文化創意產業有較高的投資意願。 / In order to bring an advance in the cultural & creative industries, the government grants preferential tax treatment to the cultural & creative industries and enterprises investing in these industries. Both of these preferential tax treatments will influence investment inclination of enterprises to the cultural & creative industries. The goal of this research is to investigate the relation between the preferential tax treatment offered to enterprises investing in the cultural & creative industries and investment inclination of these enterprises to the cultural & creative industries, in order to offer some useful reference to the government for promoting the cultural & creative industries. The population of this research is 692 companies listed on Taiwan Stock Exchange Corporation (TSEC), and the sample is the 69 companies which send back the questionnaire. The result shows that there is significantly higher investment inclination in the group of “tax credits“ and “tax deductions for loss from investment“ than the group of “non-preferential tax treatment.” Namely offering preferential tax treatment to enterprises investing in the cultural & creative industries can significantly increase investment inclination of these enterprises, but it still can not change investment inclination of these enterprises dramatically, from unwilling to willing. Among 13 categories of the cultural & creative industries, the sample companies only have significantly higher investment inclination to “the digital recreation amusement industry.” The sample companies are divided into 16 categories of industries. Among these categories of industries, “the rubber industry,” ”the automobile industry,” and “the wholesale & retail industry” have significantly higher investment inclination to the cultural & creative industries.

文化是延續性的,文化創意產業所需的創意,絕對不是從未出現 過的「斷層式創新」,而是一種反思式的「服務創新」,所謂的服務創 新,強調以顧客為中心,透過完整的顧客服務系統,以顧客新的消費 經驗塑造為核心,創造滿足顧客的新價值。不論是文化園區或是創意 園區,在經營管理上皆是希望藉由產業群聚的效應,進而提升產業的 發展與增加經濟效益。事實也證明,諸多在經營管理上的關鍵影響因 素,皆會因為經營管理者的作為而產生不同的發展結果。仿效英國推 動創意產業政策,利用老舊工業遺址再利用,發展成創意產業園區的 模式,臺灣在 2002 年推動文化創意產業發展計畫中,將五個臺灣菸 酒公賣局舊廠址及倉庫規劃為文化創意產業園區,並以政府自營及委 外的方式進行管理營運。在不同的設置目標定位及不同的經營管理組 織運作下,各園區的發展狀況也產生截然不同的結果。本研究以多重 個案研究解析文創園區經營的服務創新及商業模式構成要素,檢視文 創園區是否符合設置規劃的期望,達成提升創意產業的價值創造,進 而增加綜效。 / Culture is continuous. Creativities required by cultural and creative industries are not unprecedented "fault-type innovation," but a kind of reflective "service innovation." The service innovation emphasizes customer orientation. Through a complete customer service system, take shaping new consumer experience as the core and create a new value satisfying customers. Both management of cultural park and creative park aims at improving industrial development and increasing economic efficiency through the effect of industrial clustering. Facts have also proved that many key impacts on management tended to generate different developments due to managers’ practices. Learn from the British creative industry policy, reuse industrial heritage, and develop the model of a creative industrial park. Taiwan promoted cultural and creative industry development plan in 2002. Five industrial heritages of Taiwan Tobacco and Liquor Corporation were planned as cultural and creative industrial parks, and they were state-owned or outsourced for management. Under various target positioning, the development of each park led to different results. By studying multiple cases, the study analyzes key factors of cultural and creative parks’ management, such as services, innovation, and business model. It reviews whether cultural and creative parks meet the planned expectation, and value to creative industries, and improve the overall benefit.