本文檢視了包含半導體、面板、發電太陽能、及發光二極體等四種在最近十五年來高科技電子設備產業於日本、韓國、中國、新加坡、馬來西亞、與印度等亞洲國家中發展的情況。文中包含針對不同高科技電子設備產業的高研發成本、高資本密集、涉及國防及國土安全的高敏感性、及以設備搭售服務的商業模式等特性，在面對亞洲國家在文化、制度、及經濟上類似但卻又不完全相同的環境時，跨國高科技電子設備商所採取因應策略的探討。 / This thesis reviews the development of four targeted high-tech equipment industries of Semiconductor, Flat Panel Display, Photovoltaic (PV) Solar, and Light Emitting Diode (LED) in Asia countries including Japan, South Korea, China, Singapore, Malaysia, and India. Business and operational strategies from individual high-tech equipment industries characterized of high R&D cost, high capital investment, trade sensitive requirement, and equipment bundling service business strategy dealing with similar but not identical cultural, institutional, and economic environment of targeted Asia countries were also reviewed.

This thesis consists of four self-contained essays. The common theme of the essays is the behavior of multi-plant firms. An underlying idea in all four of them is that firms possess intangible assets such as management skills and organizational expertise, technological knowledge, marketing know-how and better access to finance capital or natural resources. These assets are typically specific to the respective firm. Due to market imperfections and failures, firms tend to internalize the advantages of firm-specific assets and exploit them themselves rather than sell or lease them to other firms. For instance, intangible assets are often joint inputs in the sense that knowledge developed by one unit can be transferred to another unit within the same firm at a low cost and without diminishing the amount of knowledge available to the first unit. Furthermore, the assets are typically only partly appropriable by their owner, and the market transactions of the assets are hampered due to information asymmetries between a potential buyer and seller. The literature on multinational firms emphasizes the role of intangible firm-specific assets in creating ownership advantages that, together with location and internalization advantages, explain the pattern of foreign direct investments. The essays in this thesis are based on the view that the ownership advantages created by firm-specific assets are the "raison d'etre" of large multi-plant firms. The existence of such assets is assumed to create multi-plant economies of scale and give incentives to make better use of capacity or overheads to gain advantage in size, economies of interdependent activities, integration and/or diversification. Rather than studying the international aspects of firms with intangible assets, the first three essays empirically explore different aspects of multi-plant firm behavior in domestic markets. This analysis has been made possible by the access to unique plant-level data on the thirty largest multinational manufacturing corporations in Sweden. The sample corporations play an important role in the Swedish economy. For instance, the thirty corporations account for about 70 percent of aggregate industrial R&D in 1999. This should be compared with their share of total manufacturing employment, which was about 30 percent during the period of study. The first essay examines the sources of productivity growth within multi-plant firms and particularly emphasizes the role of external restructuring and ownership changes in explaining why multi-plant firms may sustain higher productivity growth as compared to single-plant firms. The second and the third essay explore the idea that large multi-plant corporations exploit their ownership advantages when acquiring partial- and full-firm assets. The second essay analyzes whether technological intangible assets may explain transfers of productive capacity from acquiring corporations to their target. The third essay explores the idea that multi-plant corporations search for targets matching their firm-specific organizational capabilities when acquiring corporate assets. Uncertainty about the matching outcome explains why some acquisitions end in divestitures. However, the likelihood of a "good" match is expected to increase in the buyer's organizational capabilities. The fourth essay, coauthored with Karolina Ekholm, extends the analysis to encompass the international aspects of multinational firms. In this essay, we develop a theoretical model analyzing the localization decisions of multi-plant firms beyond the national borders. More specifically, we develop a two-country model where firms can choose to separate their innovative activities generating an intangible asset from the production of the final good. In our model, there are two agglomeration forces: knowledge spillovers associated with R&D and backward and forward linkages associated with high-tech production. We analyze how the interplay of these forces affects the localization decisions of the firms. / Diss. Stockholm : Handelshögsk., 2003

When an individual’s ability to communicate with speech does not function as expected, in many cases, augmentative and alternative communication, (AAC), can serve as a support interaction with other persons. The purpose of this study is to investigate how a specific child’s communicative possibilities and abilities develop during the first months after introducing a speech generating device. The study’s main participant Alex is 6 years old and has been diagnosed with autism spectrum disorder and ADHD. Alex also has confirmed limitations regarding gross and fine motor skills and further investigation will examine the presence of childhood apraxia of speech. Two play situations were videotaped at approximately four months intervals and then analysed via conversation analysis and multimodal interaction analysis. At the study’s initial recording session Alex’ communication consisted of gestures and body language together with isolated vocalisations. There were no observed occurrences of spoken words. At the start of the study Alex had been using their speech generating device, SGD, for approximately six weeks. At the end of the study the SGD is found to have been integrated in Alex’ communication during the observed play situations. Its role as a communicative resource has developed from being primarily a device which the child presses in order to answer direct questions, into being used to organise, for example, turn taking, initiate new play rounds or asking questions, by way of other types of manipulation. In addition, Alex’ use of vocalisations has increased and become more situation specific. Baseline measurements were not conducted in this study, wherefore it is not possible to indicate the implementation of an SGD as the reason for Alex’ communicative development. Continued research is needed in order to achieve individual and optimum solutions for all who are dependent on support in their communication. / När en individs möjligheter att kommunicera med tal av någon anledning inte fungerar som förväntat kan i många fall alternativ och kompletterande kommunikation, förkortat AKK, fungera som ett stöd i interaktionen med andra människor. Syftet med denna studie är att undersöka hur ett specifikt barns kommunikativa möjligheter och förmågor utvecklas under de första månaderna efter att ett högteknologiskt AKK introducerats. Studiens huvuddeltagare Alex är 6 år och har diagnoserna autism i barndomen och ADHD. Alex har även konstaterade grov- och finmotoriska begränsningar och vidare undersökningar kommer att undersöka förekomst av verbal dyspraxi. Två leksituationer videofilmades med cirka fyra månaders mellanrum och analyserades sedan med samtalsanalys och multimodal interaktionsanalys. Vid studiens inledande inspelning utgjordes Alex kommunikation av gester och kroppsspråk samt enstaka vokaliseringar. Inga talade ord förekom. Vid studiens slut konstateras att hAKK vid den observerade leksituationen integrerats i Alex kommunikation. Dess roll som kommunikativ resurs har utvecklats från att främst vara en apparat som barnet trycker på för att svara på direkta frågor, till att genom annan typ av manipulering exempelvis organisera turtagning, initiera en ny lekomgång och ställa frågor. Även Alex användning av vokaliseringar i leksituationen har ökat och blivit mer situationsspecifika. Alex mamma och en av hens förskollärare intervjuades och besvarade skattningsfrågor. Resultaten visar att de båda noterat en generellt ökad vilja till kommunikation hos Alex samt lyfter frågan om vilka begränsningar som fortfarande finns gällande Alex kommunikativa möjligheter vid studiens slut. Baselinemätningar saknas i denna studie, varför det inte är möjligt att ange implementeringen av hAKK som orsak till Alex kommunikativa utveckling. Fortsatt forskning behövs för att kunna uppnå individuella och optimala lösningar för alla som är beroende av stöd i sin kommunikation.

新經濟體系的來臨，以技術為基礎的新創科技公司如雨後春筍般的出現，這些新創科技公司的價值已非過去龐大的有形資產，取而代之的是無形資產，如專利權、商標權、著作權、授權契約或公司的研發團隊等，然而傳統的財務報表係儘反映公司過去的財務狀況和經營成果，對於自行研發而非外購的智慧財產權，卻無法認列在財務報表上，使得公司的價值被嚴重低估，有潛力的公司無法獲得所需資金而功敗垂成，十分可惜。 本研究係以實際經營管理的觀點切入，探討以智慧財產權做為融資擔保標的時所會遭遇到的困難為何？再經由所得知的實際困難找出智慧財產權融資所需營運機制和可行之營運模式。 由於智慧財產權融資大部份的風險都處於資金供給方，因此融資可行與否大致上都決定於資金供給者必須在那些條件具備的情況下才願意接受以智慧財產權做擔保的融資模式，因此本研究主要探討的問題從資金供給者的角度出發，主要研究的資金供給對象為國內銀行和創業投資公司。 透過次級文獻蒐集、集體焦點訪談、個別訪談和郵寄問卷等方法得到主要發現如下： 一、國外智慧財產權融資尚在起步階段，且西方國家與東方國家有關智慧財產權的營運模式皆不盡相同。 二、國內缺乏智慧財產權融資實際個案，雖然有關智慧財產權融資擔保有其基本法源可茲適用，但相關配套法規欠缺。 三、國內創業投資公司多以整體性評估新創科技公司，除少數新創科技公司（如生物科技公司）外，智慧財產並非單一關鍵性考量因素。 四、智慧財產權融資模式對創業投資公司有其間接性影響，其中有關鑑價機制和技術交易市場為創業投資公司所關切重點。 五、國內傳統銀行以利差為主要獲利來源之營運特性使智慧財產權融資高風險之融資形式不易為銀行所接受。 六、銀行本身缺乏智慧財產權鑑價能力和管理能力，此為銀行承做智慧財產權融資首要解決之務。 七、銀行傾向以政府保證的方式來進行智慧財產權融資，以降低本身所承擔風險。 八、以目前整體的環境而言，智慧財產權融資在智慧財產權觀念上、鑑價機制、管理能力、交易市場和法令規範等方面有著許多實行上的困難有待解決。 由以上可知智慧財產權融資以目前各方面的環境而言具有高風險性，其可行性的營運模式建議分為短期和長期來看： 一、初期營運模式： 1、初期政府可用保證基金的形式來分散資金供給者的風險。 2、初期可先透過國外的鑑價機制和交易市場來進行。 二、遠期營運模式： 建立具有國際化的鑑價機構和交易市場，根據「契約自由化」原則，只要交易雙方對於契約內容達成一致性的決議，則交易即可完成，以促進自由市場高流動性的運作。 關鍵字：智慧財產權融資、新創科技公司、創業投資公司、銀行、鑑價機制、技術交易市場、信用保證基金、關鍵要素。 / By the coming of the new economy, high-tech start-ups are mushrooming like bamboo shoots after a spring rain. The value of high-tech start-ups does not base on hard assets, but of their principal assets. The principal assets contain both the intangible assets and intellectual property right (IPR), such as patent, trademark, copyright, license contract as well as R&D team. However, traditional financial statements record only the past financial profile and operating results of companies. They've invested large amount of money on R&D, and therefore, to obtain the IPR. But the right obtained can not be shown on the financial statements. As a result, a large number of high-tech start-ups are underestimated, and unfortunately, most of the potential high-tech start-ups were not able to survive due to the inability to find the fund needed. From the view of the practical operating management, this study discusses problems that should be confronted when operating the financing IPR. Moreover, according to the problems found, the study anticipates by offering the operating mechanism and feasible business models for financing IPR. As we know, the majority of risk lies in the fund suppliers when financing IPR, so mostly the feasibility of financing IPR depends on fund suppliers that will receive IPR as collateral under a certain number requirements possessed. Thus, the study will then offer suggestions mainly in terms of fund suppliers, and the focus will be on domestic banks and venture capitalists. Based on the literature review, group focus interview, individuall interview, posted survey and so on are conducted for the study. Some of insights are derived as bellow: 1. For overseas countries, the financing IPR is just at the beginning period. There are differences in the business models of financing IPR between western countries and eastern countries. 2. There are few real cases about financing IPR in Taiwan although there are some basic laws to apply for financing IPR. Nevertheless, more related regulations are needed. 3. Most of the venture capitalists evaluate high-tech start-ups in an overall way. Hence, excluding a small numbers of high-tech start-ups such as bio-tech companies, IPR is not the only key evaluation factor. 4. The model of financing IPR has an indirect influence to venture capitalists. They emphasize more on the valuation mechanism and the technology marketplace. 5. The profit of traditional banks in Taiwan comes from the interest. From the conservative operating system, these banks are hard to accept the financing IPR that is with high risk. 6. The domestic banks are in short of the IPR valuation and IPR management capabilities. Thus, these problems should first be solved, and then the financing IPR will be able to be taken into action. 7. The domestic banks are in favor of reducing risk by getting guarantee from the government. 8. In terms of the whole financial environment in Taiwan, there are lots of difficulties in the concepts of IPR, valuation mechanism, management capability, technology marketplace, laws and decrees and so forth to be confronted. Above all, financing IPR has high risk in Taiwan at the moment. Therefore, this paper recommends that feasible business models of financing IPR should be divided as follow: 1. Short-run business model: (1) Diversify the risk of the fund suppliers from the guarantee fund offered by the government. (2) Finance IPR by foreign valuation mechanism and technology marketplace. 2. Long-run business model: First, more efforts should be put to set up our own international valuation institutions and technology marketplace. Second, the financing IPR should be taken by contract liberalization principle in compliance with the mechanism of the free market. When both sides agree to the contract, then the deal will be done. By doing so,the IPR financing will be highly promoted at the same time. Key words: Financing IPR, High-tech Start-ups, Venture Capitalists, Domestic Banks, Valuation Mechanism, Technology Marketplace, Credit Guarantee Fund, Key factors.

如果你是一名技術創業家，你會選擇在台灣創業，抑或直接到美國創業？如果台灣要成為技術創業家的「天堂」，這座天堂會是長成什麼模樣？若以美國創業環境作為現今台灣「打造創業天堂」的學習典範，台灣應如何「布置」這一座創業天堂？ 知識經濟時代，以知識、技術為基礎而進行之創業活動勢必與智慧財產權密切相關，因此本研究即藉由對於與智慧財產作價投資有關的幾項重要議題，包括智慧財產作價投資之概念、智慧財產作價投資與國內投資、智慧財產作價投資與國際投資、我國研發能量之釋放與科技基本法、智慧財產作價投資之會計處理、智慧財產作價投資之租稅問題、智慧財產作價投資之契約與章程等，進行研究及探討，最後針對美國Google公司之技術創業進行個案研究。內容相當廣泛，涉及法律、投資、會計、租稅、契約、評價、智慧財產、技術移轉等面向，並於探討上述議題後，對於台灣現狀提出如下之政策配套及法令修改建議，期許營造台灣成為一座鼓勵創新及創業活動的技術創業天堂： 一、 公司法應允許投資人得以「勞務」出資，建議放寬公司法第156條第5項對於出資種類之限制，並輔以「勞務作價股份銷除制度」作為配套。 二、 公司法應允許得銷除特定股份，而非一體性地等比例銷除，建議修改公司法第168條，賦予公司得以章程規定就特定股份為銷除之權限。。 三、 智慧財產評價之進行，應嚴守於「評價當時」智慧財產權所具有的價值，詳細區分「智慧財產/技術」與「勞務」之不同，而非將經勞務提供後所帶來的經濟價值一併計算在內。 四、 公司法應允許包括「發起設立時」、「募集設立時」，及「發行新股時」等，均得以智慧財產作價投資，建議對於公司法第131條、第156條及第272條之適用要件，予以一致化。 五、 技術並非法律上所規範之權利客體，建議將公司法第156條第5項所稱「技術」修改為「智慧財產」。 六、 對於擁有龐大智慧財產的公立學校及政府機關，應為其尋思解套方法。建議立法規定公立學校及行政機關得另成立一法人組織或基金會，將其所擁有之智慧財產權全部移轉至該智權控股機構或基金會中，由該組織或基金會來運用該些智慧財產權。 七、 現行政府之對外投資政策及法令仍處於管制經濟之思維，建議應加快我國對外投資自由化之腳步。 八、 科技基本法將智財權下放予執行單位，而行政院及各主管機關又訂定辦法對於執行單位之各項智權運用活動課以程序上之繁瑣要求，包括公開、公正之程序，境外實施需事前經主管機關許可等等，此些限制實已造成「智財之不完全下放」現象，嚴重阻礙以智慧財產作價投資建構技術創業天堂之實現。 九、 關於專利權及專門技術之攤折問題，建議應委請公正單位評估該技術之有效生命週期，同時提出該專利權及專門技術之「可能享有年限」，以作為會計上攤折之依據，並顧及企業營運上財務報表資訊之如實揭露。 十、 針對課稅時點之問題，由於作價投資所取得之股票，乃是「財產形式之轉變」，投資人實際上並未獲取所得，必須等到賣出股票時才有所得產生，故建議應於「股票轉讓時」始進行所得稅課徵。 十一、 技術創業要成功，重點是技術移轉要成功，因此，技術移轉之內容及方法便需於契約中詳加規範。 十二、 美國矽谷地區，創業人擁有創新與創業精神，並持續進行技術研發；學校提供創業所需資源、人脈予新創公司及創業人；而創投公司及天使投資人的資金挹注及管理要求與導入，更是新創公司成功的重要因素。此外，整體的外在大環境，包括冒險精神、會計制度、公司制度、租稅制度、法令制度及專業服務機構等等，都是營造創業天堂所不可或缺的要素。 / If you are a technology entrepreneur, will you start your business in Taiwan or in the U.S.? What is the Paradise for technology entrepreneurs if Taiwan chooses to become one? What should Taiwan provide in the environment if Taiwan takes the U.S. as a model of Entrepreneurship Paradise? In the era of knowledge-based economy, any start-up based on knowledge and technology will be closely related to issues of intellectual property. The thesis will focus on several important issues about investment with contribution of intellectual property as equity, such as its concept, domestic and international investment with contribution of intellectual property as equity, industrialization and commercialization of R&D results in Taiwan and the Science and Technology Basic Law, accounting procedures and taxation issues, contracts and regulations of investment with contribution of intellectual property as equity. The thesis will also illustrate with the case study of Google. The discussion tries to elaborate the issue from various aspects, including law, investment, accounting, taxation, contracts, technology evaluation, intellectual property and technology transfer. The thesis concludes with the following suggestions for governmental policy and law on the issues discussed, to build a paradise, friendly to innovation and start-ups, for technology entrepreneurs in Taiwan. 1. Labor should be recognized as an investment in Company Act. The limitation of investment category of Article 156 (5) should be expanded and be complemented with an elimination system of labor equity. 2. Elimination of specific shares, instead of elimination by ratio, should be allowed in Company Act. The thesis also proposes to amend Company Act Article 168 to authorize the enterprise to eliminate specific shares. 3. The evaluation of intellectual property should faithfully reflect its value for the time being. It should also distinguish the difference between the value of intellectual property/ technology and of labor, instead of a compound evaluation of both. 4. The investment with contribution of intellectual property as equity should be allowed when a company is established by means of promotion and by means of offer as well as when it issues new stocks. The applicable conditions of Company Act Article 131, 156, and 272 should be unified. 5. The term “technology” should be changed into “intellectual property” in Company Act Article 156 (5), given that “technology” is not an object of right defined by law. 6. There should be more channels for public universities and governmental institutions for the release of intellectual property. The government or legislators should enable public universities and governmental institutions to establish an institution or foundation and to transfer/ license their intellectual property to the institution for better use. 7. The government should abandon economic controlling measure through policy and regulation about overseas investment and speed up the liberation. 8. Science and Technology Basic Law authorize intellectual property rights to the executives. However, the Executive Yuan and other authorities set up orders and regulations on procedures about the application of intellectual property, including “public and fair procedure,” “overseas execution permission,” and so on. Those orders and regulations violate the spirits of Science and Technology Basic Law and prevent Taiwan from the Paradise for entrepreneurs. 9. Life cycle of patent and know-how should be evaluated by impartial organizations. The prediction of possible effective year of said patent and know-how should be taken for depreciation and amortization in accounting and be publicized as financial information of a company. 10. The investment with contribution of intellectual property should be taxed when stocks are transferred because such investments are transformation of asset types and the investors do not obtain actual income until the stocks are sold. 11. The success of a technology start-up depends on the success of technology transfer. Hence, the content and method of technology transfer should be defined in detail in the contract. 12. The entrepreneurs in the Silicon Valley in the U.S. possess the spirits of innovation and entrepreneurship and keeps on technology research and development. The universities provide resources and personnel network for start-ups and entrepreneurs. Financing, introduction and demand of effective management from Venture Capitals and Angel Funds are the key factors for the success of start-up companies. Besides, the environment, including venture spirits, accounting and taxation system, company structures, law and regulation, and professional institutions, are indispensible for the establishment of the Paradise for entrepreneurs.

2001年美國遭受921恐怖攻擊，國際貿易由著重自由化、便捷化轉而強調貿易安全，高科技貨品進出口行政管制係悠關國際貿易及供應鏈安全，益受各國關注，世界主要國家更透過國際合作強化出口管制，如世界海關組織（WCO）所倡議之「全球貿易安全與便捷之標準架構」（Framework of Standards to Secure and Facilitate Global Trade，SAFE）即為顯例。 全球化趨勢下，我國高科技貨品進出口行政管制不再是國內事務，須配合相關國際管制組織之規範實施相關管制作業，善盡地球村一份子之責任，才可避免受到國際制裁或抵制，影響我國貿易利益。 再者，處後現代時期，新保守主義興起，政府管理新思潮（如新公共管理、新治理）風起雲湧之際，各國進行政府再造工程，建構「小而能」之政府，惟國家任務雜，人民對政府之需求不斷增加，政府人力及預算有限情況下，「公協協力」、「合作國家」理念所倡導，引進私部門資源協助執行行政任務，乃成必須之選擇。本論文爰以行政法學之「合作國家」理念，析論我國高科技貨品進出口行政管制法制並提出評論與建言。 / After 921 in 2001, international trade had shifted its importance to trade security from emphasizing on trade facility. The export control of high-technology commodities involving security of global trade and supply chain, has been worldwidely raised concerns. Many countries have strengthened cooperation on export control of high-tech commodities through relevant international arrangements, for instance, “Framework of Standards to Secure and Facilitate global trade” initiated by the World Customs Organization. In globalization paradox, the export control of high-tech commodities is not only subjected to the national rule, but shall be also to comply with the relevant international regulations. Otherwise, it would be boycotted by other nations and cause damage to its trade benefits. Moreover, with neo-conservatism and emerging movement in public administration, which called “New Public Management” or “New Governance”, Governments have seek to reform in order to better meet citizens’ needs by limitation of manpower and budget. Consequently, the concept and resolutions of “Public Private Partnership” or “Cooperative State” in public administration and public law become the best option to response above mentioned conditions. In conclusion, this study attempted to analyze the legal framework of Taiwan export control of high-tech commodities with the concept of Cooperative State and tried to make suggestions and submit feasible resolutions for export control institution.

台灣模具產業具有交期短、品質好、價格具有競爭力、製程安排彈性大等優勢，因此在高科技產業供應鍊中扮演關鍵性的角色。唯近年來，台灣許多高科技產業的外移，造成模具業產值最近連續三年呈現下降與核心技術外流，成為模具業所面臨的嚴重考驗。如何留住核心技術人才，加強研發新的關鍵技術並將研發成果取得智慧財產權相關法律保護，並以必要的組織、制度、人才、措施等妥善加以管理，已經成為模具業以及關連高科技產業必須面對的重要課題之一。 本研究以策略管理的角度切入，探討由策略前提所形成之策略，與智慧財產權管理實際運作下，對「台灣模具業及其關連高科技產業的智慧財產權管理發展現況及當前問題」提出適當建議與解決之道。 研究對象為台灣五家經營績效良好之模具業者及關連高科技業者。模具業者包含金屬沖壓、塑膠射出成型、與壓鑄模具業者；關連高科技業者則包含連接器、筆記型電腦、與行動電話業者。其中三家模具業者尚未擁有專利保護，而兩家關連高科技業者之專利保護已有相當成效。本研究主要發現如下： 一、不同的企業規模，對改善技術能力作法有其差異： （一）共同研發新技術：中小企業傾向與國內研發機構共同研發，並取得新技術之全部或部份智慧財產權或取得授權使用新技術；大型企業則傾向自行研發為主。 （二）自國外引進新技術：中小企業傾向委託財團法人或智財科技服務公司從技術先進國家引進技術；大型企業則傾向自行引進技術為主。 （三）向技術相對落後國家移轉技術方面： 1.中小企業傾向透過財團法人或智財科技服務公司之協助移轉技術，對於較單純之案件可自行為之。 2.大型企業可自行為之或採上述方法，委託專業之單位或公司為之。 3.台灣企業對大陸投資之子公司，大部分並未針對技術移轉收取權利金，僅由子公司之獲利盈餘分配取得回饋，尤以持股比例較大者最為普遍。 二、國內模具業及關連高科技產業智慧財產權管理現況為： （一）制定「營業秘密管理辦法」，規範各業務或利害關係人之營業秘密保護要項： 1.影響製造精度之技術 2.訪客參訪流程與動線 3.與供應商相關之營業秘密 4.顧客之營業秘密 5.矯正預防措施單 （二）制訂「專門技術管理辦法」，加強專門技術保護 1.規範「提案改善制度」 2.培養技術專家 3.掌握專門技術人力資源，塑造： （1）尊重專業 （2）對等報酬 （3）生涯規劃等制度完善之企業文化。 （三）專利管理制度： 1.建立提案與獎勵制度： 對創新提案、申請專利、專利核准、與達成技術移轉等階段均核發獎金，以鼓勵員工技術創新。 2.專利維護： 對專利佈局同時重質與量之提升，專利權之維護，則以成本效益為主要考量，以具市場價值者為優先申請與維護對象。 （四）技術授權考量有二： 1.視技術生命週期採行不同之授權策略，如導入與成長期採技術引進、成熟期採交互授權、衰退期技術則對外移轉。 2.以對子公司持股比例，調整技術移轉之權利金分配，持股較高則以盈餘分配取代權利金，持股較低則傾向依市場機制收取權利金。 由本研究之策略意涵得知，個案公司目前所採行之策略，均能適當地反映出其目前所處環境。如鴻海精密以綿密之專利佈局保護其技術，鉅祥、竣盟、谷崧則實施營業秘密與專門技術管理，神達機構則是專利保護與營業秘密管理兼具。 由此可知，模具業及關連高科技產業之智慧財產權管理作法具有多種不同之形式，專利保護並非模具業與關連高科技產業智慧財產權管理之唯一解答。尤其對中小企業而言，注重營業秘密與專門技術保護，塑造良好的企業文化、工作環境，設計合理對等報酬、制度完備的人力資源管理措施，亦不失為智慧財產權管理的良好解決方案之一。 目前大型之關連高科技企業非常重視智慧財產權，並已發展出一套以專利保護為主軸的管理制度。展望未來，模具業與關連高科技產業之連動性將逐漸加深，模具業者今後亦必須加快建立智慧財產權管理制度之腳步。 / Taiwan's mold & die industry plays a very important role of the supply chain for the high-tech industry around the world due to its advantages of short delivery time, good quality, competitive price and production flexibility, etc. However, in recent years, the continuing migration of the high-tech industry is resulting in production decreases and movement of core technology out of Taiwan. How should we keep the core technology, human and financial resources left in Taiwan; what can be done to strengthen research and development (R & D) on new and core technology; how can the core technology be protected by patents managed by a sever system. This is a matter of great urgency and an important issue that Taiwan’s mold & die industry and its related high-tech industry are facing. In view of the above, this study offers Taiwan's mold & die industry and its related high-tech industry some suggestions and solutions for the problems that they faced, based on their current Intellectual Property Rights (IPR) management development situation. This study was researched from the strategy management view and included five (5) outstanding mold & die manufacturers and their related high-tech companies in Taiwan. These mold & die manufacturers are in the metal stamping die, plastic injection mold and die casting mold industries; these high-tech companies are in the connectors, notebook computer and cellular phone (telecommunication) industries. Three of the companies, the mold & die manufacturers, do not hold any patents, while the other two high-tech companies are well protected by their patents. The main finding of this research is as follows: 1.The strategy of technical improvement for companies of various sizes is different: 1) R & D for new technology- Small and medium companies prefer to cooperate with other local R & D institutes in developing, researching, and obtaining full or partial intellectual property rights protection; or obtaining the rights to use the new technology (invention). On the other hand, large companies tend to do the R & D in-house. 2) Technology transfer from overseas– Small and medium companies prefer to transfer the technology from high-tech orientated countries through local R&D institutes or an IPR service provider. However, large companies prefer to transfer the new technology by themselves. 3) Technology transfer to developing countries– (1) Small and medium companies tend to transfer the technology to developing countries through local R&D institutes or IPR service provider except in the case of simple projects. (2) Large companies tend to transfer their technology out by themselves or through a professional agency. 2.The IPR management situation of Taiwan’s mold & die industry and its related high-tech industries– 1) Establish “Trade Secret Management Regulations” to prevent the following trade secrets from being disclosed: (1) Technology that will influence the accuracy of machining. (1)-1 On site know-how – Limiting the visitors touring sensitive areas. (1)-2 Trade secrets of suppliers. (1)-3 Trade secrets of customers. (1)-4 Corrective action reports. 2) Establish “ Know-how Management Regulations” to: (1) Regulate “Proposal improvement systems” (2) Train and develop technical specialists (3) Retaining knowledgeable human resources by (3)-1 Professional appreciation (respect) (3)-2 Equal award (return) (3)-3 Good and complete system, employees’ career planning and enterprise culture. 3) IPR management system: (1) Establish a proposal and reward system: Encourage employees’ technology inventions by rewarding them for their proposals, applications, and completion of technical transfer for IPR. (2) Patent protection: Consider not only the number of patents, but also the quality of patents. 4) Technology transfer policy Different policy for different technique life cycle. From this research, we realized that companies apply different strategies in response to their recent situation. For example, “Hong Hai” is applying the practice of IPR management in protecting his technology; G-Shank, Giant Union and Coxon are applying the practice of trade secret and know-how management; MiTac is applying the practice of both IPR management and trade secret management. From the above, we also realize that patent protection is not the only solution for IPR management in the mold & die industry and it’s related high-tech industries. Trade secret management and know-how protection, a good corporate culture, good business and human resource management, an improved working environment, reasonable and rewarding work are also the major solutions for IPR management. For the time being, large high-tech companies highly respect IPR and have developed a good management system, especially for patent protection. Therefore, due to the close relationship between the mold & die industry and high-tech industries, speeding up the development of IPR management becomes an urgent issue for the mold & die industry.

中文摘要 育成中心扮演孵育新創事業企業的功能，其成立宗旨不僅希望協助新事業創業成功，更希望透過這樣的中介組織將學研機構的研究能量轉移至新創事業，促進技術創新與技術商品化，鼓勵擁有技術的研發人員勇敢出來創業。 本研究將技術新創事業的過程分成期初階段（進駐初期）與期末階段（進駐一年以上且已開發出prototype）。從其間的各項創業條件能力的增加與重要性來探討育成中心對技術創業的加值。採用個案深度訪談的方式來蒐集主要資料。訪談六家進駐廠商與二個育成中心經理人，共八個個案。依據創業團隊類型（獨立創業型、母公司支援型）為主軸進行個案分析，主要研究發現與結論有： 1. 由母公司結合外來技術轉投資之新創事業通常有較佳的團隊成員結構與事業網路 2. 不同創業團隊類型技術新創事業創業期初共同待加值創業條件為研發人才需求、儀器設備、政府研發經費補助、產學研合作管道 3. 獨立創業型新創事業期初個別待加值創業條件為公司形象、財務管理、行政庶務/法規 4. 不同創業團隊類型之期末(市場發展階段)新創事業共同待加值創業條件包括組織管理、財務支援、行銷能力、建立第二代產品與技術 5. 整體新創事業創業條件加值幅度以"技術"和"創業團隊"較顯著；獨立創業型創業條件加值幅度在"行銷"與"財務"明顯高於母公司支援型 6. 育成中心能提供直接協助的項目較屬於「共享服務」，對「廠商專屬知識服務」則透過其事業網路提供間接協助。 7. 廠商與育成中心對「共享服務」良好效果的認知一致。 8. 「廠商專屬知識服務」服務效果的認知，在人才招募、財務支援、建立第二代產品和技術三項較分岐。儀器設備(工研院)、組織管理、行銷規畫服務效果的認知則一致較低。 表 目 錄 8 圖目錄 10 第一章 緒 論 11 第一節 研究目的與動機 11 第二節 研究問題 13 第二章 文獻回顧 14 第一節 高科技產業環境特性與企業生命週期 14 第二節 創業條件 17 第三節 技術創業的核心要件--技術 30 第四節 技術育成中心功能探討 40 第五節 國內一般創業與技術創業文獻整理與比較 48 第三章 研究方法 53 第一節 研究假設 53 第二節 觀念性架構 54 第三節 研究變數 56 第三節 研究設計 57 第四節 研究限制 61 第四章 個案整理 63 第一節 工研院創業育成中心 63 第二節 A公司 70 第三節 B公司 78 第四節 C公司 87 第五節 D公司 96 第六節 台大慶齡創業育成中心 106 第七節 E公司 111 第八節 F公司 122 第五章 個案比較分析 132 第一節 進駐動機 132 第二節 創業團隊背景與技術來源 135 第三節 創業團隊 138 第四節 財務/行政管理 142 第五節 行銷 145 第六節 技術 147 第七節 製造 151 第八節 創業能力的增長 154 第九節 育成中心服務效果認知 158 第六章 研究發現 160 第七章 結論與建議 174 第一節 結論 174 第二節 實務意涵與建議 177 第三節 後續研究建議 181 參考文獻 183 英文部分 183 中文部分 185 附 錄 187 附錄1: 理想創業12構面狀態圖 187 附錄2 : MIAN育成中心實証研究 188 附錄3 : NBIA育成中心實証研究 190 附錄4: 母公司支援型加值分析 193 附錄5: 獨立創業型加值分析 201 / Abstract Incubator becomes more and more popular and is emphasized in innovation policy in most of the countries. To Nurture New Technological Business Firms (NTBFs), incubators need to provide various services to help the NTBFs to grow up fast and successfully. Incubators in Taiwan weren't created until ITRI first established in Aug. 1996. Most local researches remained on the description of value and operation of incubators. Not much researchs have been persued based on the local experiences. In this study we interview tenants in ITRI and National Taiwan University Chin-Lin incubators and incubator's directors. We try to identify the actual value added that are contributed to the NTBFs from initial stage to final stage. The main conclusions are: 1. NTBFs with parent company supporting, have more balance team and better bussiness networking compared to individual entrepreneur. 2. The needs of NTBFs in different types of entrepreneour team(with or without parant company support) are different in product development stage. 3. The needs of NTBFs market development stage are mainly on management, finance, marketing, next generation product or technology. 4. Incubator's supporting are more directly in company image built up, government R&D subsudy, equipment, R&D cooperation and indirectly in management, finance supporting channel, marketing, next generation product & technology development. 5. Common to all NTBFs , the most significant value added by NTBFs themselves and incubator are technology and team building. 6. Individual entrepreneur, compared to parant company suppot type, have significant capability improvement (by NTBF themselves and incubator ) on marketing and finance. 7. The NTBFs in incubators have the same perception of service effect with incubator managers on "shared services". They have different perception on some of "firm specfic services".

高科技產業已經成為台灣極為重要的產業，而代工業務始終在台灣高科技產業佔有重要的角色。台灣未來產業要升級、並發展成為科技大國，除了要注重研發能力，更需要加強行銷能力，尤其是品牌的經營。 為了能夠深入了解高科技企業的品牌策略，本研究經由深度的訪談，來了解高科技企業是如何面對環境的變化與運用本身的條件來自創品牌，而在自創品牌之後，高科技企業是如何運用行銷活動及品牌管理。這樣的完整經營品牌的過程，是本研究所要了解的課題。 台灣目前的高科技產業是以資訊業為主，而宏基電腦為我國資訊業中在自創品牌方面最富盛名的企業，因此本研究選擇宏基電腦為本研究的研究對象。 本研究得到了下列的結論: (1) 就世界趨勢而言，自創品牌是高科技企業應走的路(2) 高科技產品品牌與消費品品牌策略的基本精神相同，主要的差異在於兩種產品的產品本身、銷售的對象以及市場因素(3) 發展高科技企業品牌策略的先決條件為產品條件與決心(4) 高科技企業可以藉由品牌購併及品牌延伸來達到提升品牌價值的目的(5) 高科技企業的品牌行銷活動除了推廣活動之外，尚須加強服務的工作(6) 高科技企業的品牌策略為整體作業活動的整合性設計。 / High-tech industry is the important industry in Taiwan. However, in order to become the "Technology Island", not only should we improve the ability of R&D, but also the ability of marketing, especially branding. The author used personal interview to understand the brand strategy of high-tech enterprise. The brand strategy means how does high-tech enterprise face the environment、 allocate the resource、 design marketing and brand management activities to create a global brand. Computer industry is the major type of Taiwan high-tech industry. Acer, the most famous enterprise of creating global brand in Taiwan computer industry, was chosen the research object. The conclusions of the research are as follows: (1) For the international trend, creating a self-owned brand is necessary for Taiwan high-tech enterprises. (2)The basic ideas between high-tech and consumer brand strategy are simi lar. But the main differences between these two categories are product itself, consumers who buy it, and market factors. (3)The essential conditions for high-tech products branding are products' quality and executives' determination. (4)High-tech enterprise can enhance its brand value by brand acquisition and brand extensions. (5)Beside brand marketing activities, high-tech enterprise should also enforce its services. (6)Branding strategy of high-tech enterprise should be implemented as the integrated redesign of business model.

2002年元月，美國小布希總統宣稱北韓與伊拉克、伊朗，同屬「邪惡軸心」（Axis of Evil）國家，這些國家均係美國列入防止核武擴散之對象，於是北韓與美國關係旋墜落谷底，北韓之鬥爭策略是先昇溫，復加壓，然後迫使美國讓步；北韓復於2006年10月9日，正式對外宣布成功進行地下核武試驗，此舉無疑對東亞及國際安全均帶來衝擊。台灣基於同為亞太國家成員之一，應該理解北韓核武危機所牽動東北亞安全環境變化，以及美國、日本、中國及俄羅斯等國家多邊體系關係，倘北韓核武危機未能圓滿解決，擁核後之北韓除易成為東北亞潛伏威脅外，將引起日本加速武裝。北韓除製造核武問題外，北韓經濟困頓、民不聊生，朝鮮勞動黨為維繫獨裁政權統治，大肆販售飛彈等軍火牟取利益，甚至遭控訴涉及國際間多起販毒、製造假煙及偽造美鈔事件，而台灣位居東亞海空交通樞紐，台灣海峽為北韓船隻往來必經之路，因而有必要瞭解北韓政軍經現況，深入剖析北韓對於國際間衍生種種安全問題，訂定因應措施，以確保國家安全。 由於台灣外交情勢嚴峻，往往無法參與區域性國際組織，北韓乃伺機對台洽購精密儀器或刺探高科技產業技術，使得台灣容易成為北韓覬覦獲得國際管制性物品漏洞，本論文試圖探究並思索如何防止北韓向台灣採購可供軍事用途之精密儀器等用品，或可供生產提昇國防武器裝備之科技機器流向北韓，並配合國際反恐措施予以列管，這樣不僅符合國際利益，而且可以提昇台灣國際形象與國家地位；況且台灣亦有必要隨時瞭解國際上及美、歐等先進國家之最新出口管制措施，從而監督台灣廠商禁止將進口之高科技戰略性物品與生產之精密工具機，輾轉出口至管制地區（包括：伊朗、伊拉克、利比亞、北韓、中國、古巴、蘇丹等國），並配合國際防止擴散組織，共同防止大規模毀滅性武器擴散，形成全球安全之出口管制制度。 / In January 2002, President George W. Bush declared North Korea, Iraq, and Iran as an “axis of evil”. These countries are regarded as subject to the non-proliferation of nuclear weapons by the U.S. As a result, the relationship between North Korea and the U.S. has deteriorated. North Korea has attempted to gradually increase pressure to force the U.S. to concede; on October 9, 2006, North Korea officially announced the success of its secret nuclear weapon test, which undoubtedly made a tremendous impact on security in East Asia and the world. As a member of the Asia Pacific Region, Taiwan should understand how security in Northeast Asia changes due to the fact that North Korea is now a country with nuclear weapons. Taiwan should also be aware of the multilateral relations between the U.S., Japan, China, and Russia. Without a satisfactory solution to the threat of North Korean nuclear weapons, Japan may accelerate its military build-up in response to this lurking danger in Northeast Asia. Besides the nuclear weapon issue, North Korea has a poor economy and starving people. The Korean Workers’ Party has been accused of being involved in arms sale (such as missiles), international drug smuggling, counterfeit tobacco products, and counterfeit U.S. banknotes in order to maintain its dictatorship. As Taiwan’s geographic position is vital in the air and sea transport in East Asia, it is imperative for Taiwan to understand North Korea’s politics, armed forces, and economy. Taiwan must analyze and understand international security issues related to North Korea and map out corresponding actions so as to ensure national security. Due to its difficult diplomatic situation, Taiwan is unable to join many regional organizations. Therefore, North Korea takes this opportunity to purchase precision devices or pry into high technology from Taiwan. This makes Taiwan prone to become a legal loophole of which North Korea can take advantage to obtain international control items. This study investigates the ways for Taiwan to prevent North Korea from purchasing precision devices for military use or high-tech machinery that can improve defense weapons. In addition, the study also discusses how Taiwan can have better export control against North Korea by conforming to international anti-terror measures. To follow international principles is not only in line with global interests, but can also improve Taiwan’s international image and status. Therefore, Taiwan must keep itself updated of the latest export control measures implemented by the U.S., Europe, and other advanced countries. By doing so, Taiwan government can also prevent corporations in Taiwan from re-exporting strategic high-tech commodities and related production machinery to controlled territories, such as Iran, Iraq, Libya, North Korea, China, Cuba, and Sudan. With cooperation with international non-proliferation organizations, proliferation of WMDs can be stopped and a comprehensive export control network can be formed to maintain global security.