"Can you define 'plan' as 'a loose sequence of manifestly inadequate observations and conjectures, held together by panic, indecision, and ignorance'? If so, it was a very good plan." Jonathan Stroud, The Ring of Solomon Jonathan Stroud knew that a plan cannot stand alone and needs more. Every business needs a strategy. Academics in the field of strategic management have bewailed the field's disparate, ambiguous nature. The question arises: how can these concerns be compliant with the substantial success that strategic management experienced in the past? The weaknesses of strategic management seem to be its strengths. In their study, Nag, Hambrick and Chen (2007) suggest that strategic management acts as an intellectual dealer entity, which thrives by enabling the simultaneous pursuit of multiple research orientations by a variety of disciplinary and philosophical regimes. The Bain and Company Management Tools and Trends, (Rigby & Bilodeau 2011) indicated the importance of management tools and how these tools can enhance an organisation's ability to strategise for the future. Mankins and Steele (2005) identified factors resulting in a strategy-to-performance gap and made recommendations on how an organisation can minimise such gaps. Tait and Nienaber (2010) came to the conclusion that the use of management tools could reduce challenges of formulation, implementation and evaluation resulting in closing or minimising the strategy-to-performance gap. In view of the findings of these three above-mentioned studies, this study of SAEO aimed to explore (identify, describe and understand) what factors top, middle and frontline managers perceived to hinder strategy implementation at SAEO during the 2009/10-2010/11 financial years, resulting in a strategy-to-performance gap and to determine how these factors affect the organisation. This study was conducted as a qualitative case study that used empirical evidence from real people in a real-life organisation. Data was collected from a South African electronics organisation (henceforth referred to as SAEO) involving 14 managers at three different hierarchical levels (top, middle and frontline managers). They were required to answer semi-structured questions on to how these strategy-formulation-implementation-evaluation phases affect their working environment. The interviews were conducted at the premises of the organisation and permission was sought from the CEO who granted permission for the researcher to request the managers to participate. Information was used from previous authors and a replication study was conducted using the Mankins and Steele (2005) and Tait and Nienaber (2010) studies. The purpose of this study was to identify, describe and understand "what factors, if any, hinder strategy implementation" (Ehlers & Lazenby, 2004; Mankins & Steele, 2005; Tait & Nienaber, 2010). Ehlers and Lazenby (2004:117) and Mankins and Steele (2005:66) have indicated that strategy implementation is the most difficult part of the strategic management process. In the Mankins and Steele (2005) and Tait and Nienaber (2010) studies, although the order differed, the most prevalent performance factors contributing to the strategy-to-performance gap were identified as a lack of focus/conflicting priorities and no resources, inadequate skills and capabilities, unclear accountabilities for execution, insufficient rewards and consequences and poorly communicated strategies. The results of this SAEO study confirmed that ineffective communication, followed by inadequate monitoring; insufficient leadership and no approved strategy were the main reasons for the strategy-to-performance gap. It seemed as if SAEO had a bigger challenge in communicating its strategy to employees than was the case in the Mankins and Steele (2005) and the Tait and Nienaber (2010) studies. Although the biggest challenge at the four South African Life Insurers (Tait & Nienaber, 2010) was inadequate or unavailable resources, the challenge at SAEO was ineffective communication and it was evident that it should be addressed to close the strategy-to-performance gap. Both challenges are part of the strategy implementation phase although communication could be related to formulation, implementation and evaluation of strategy. Although the results (ranking of factors indicated to contribute to the strategy-to-performance phenomenon) of this study did not entirely concur with the studies of Mankins and Steele (2005) and Tait and Nienaber (2010), the important fact remains that without a formulated strategy on how to ensure survival and growth of an organisation, challenges such as ineffective communication and/or inadequate or unavailable resources which were found in the three studies (Mankins & Steele, 2005; Tait & Nienaber, 2010; and the SAEO study) will have a negative effect on an organisation's future growth and prosperity. It became evident from this (SAEO) study that every member of an organisation will be affected should a strategy-to-performance gap exist. Therefore it is crucial that each organisation timeously identify possible factors that can result in a strategy-to-performance gap and determine what can be done to close or narrow those performance gaps. Lear (2012) contends that even if an organisation has the most outstanding strategy, the strategy will mean nothing if it is not understood at all levels within the organisation. That includes all processes to be aligned to achieve the organisation's objectives. / Business Management / M. Tech. (Business Administration)

Dissertation submitted in compliance with the requirements for the Masters Degree in Technology: Business Administration, Durban University of Technology, 2013. / This study explores the factors that limit the long-term survival and development of micro and survivalist enterprises of a selected informal sector in Durban, KwaZulu-Natal (KZN). Micro and survivalist enterprises play an important role in the South African economy, but despite their significance, several studies have shown that these enterprises fail within their first five years. The high failure rate is partially attributed to lack of support from external sources of support as well as the enterprises’ own internal weaknesses. The study was descriptive, exploratory and quantitative in nature. Questionnaires were used to gather data. The questionnaires were personally distributed at the business sites of the respondents. The respondents consisted of 108 micro and survivalist enterprises of a selected informal sector in Durban, who were selected by means of a non-probability sampling method. The results obtained identified a number of limiting factors for the selected informal enterprises’ long-term survival and development. The limiting factors, that are internal to the businesses, included: poor planning, lack of networking, insufficient business experience, poor pricing knowledge, managerial and business knowledge incompetence and lack of literacy, education and training. Those that are external to the businesses comprised of inadequate knowledge in terms of the institutional and supportive environment. Few respondents knew about financial and non-financial services and access to training and development programmes provided by government, semi-government and other institutions. As a result, recommendations to increase awareness of the different incentives available to micro and survivalist enterprises have been set.

策略的資源基礎觀點(resource-base view),主張有價值、稀少、不易模仿(包括不易替代)的資源具有創造優異績效的潛力(e.g.Barney,1991:1995)；而基礎資源是企業結合和轉換實體輸入資源的方式，在提供持續性競爭優勢方面特別重要，因為它們具有難以模仿的本質，有助於持續性差異化，在企業的發展過程，扮演不可或缺角色！ 本研究主要以晶華國際酒店集團為對象，依據其過去成長軌跡，分成三階段，在多角化的成長策略，所顯示出來的現象，做一個分析與整理。透過探討學理的論點及個案研究方法，將企業的沿革資料，營收及存益額之統計，以成長三階段: 集團基礎鞏固期、資源能力移動期、創新資源期分段，以既有資源之擴大延伸、水平延伸創造新資源之分類，歸納企業成長模型，並做出解析和討論。 本研究認為以企業成長階梯觀念，不論在哪一個階段，能保持企業穩定中求成長的最佳模型將是: 1.先建立核心優勢，打下企業紮實根基，形成核心資源； 先將資源移動至相關多角化產業，使基礎事業階段有所支撐，並循序擴大事業版圖；適度發展非相關產業，才能擴充新的領域和機會。 結論將綜合由晶華在旅館事業的核心資源發展出來的新事業，在未來經營上參考吳思華(1994)提出以資源為基礎的策略分析架構， 確認並評估所有資源：企業在進行策略規劃時，首先應掌握現有資源，但有些資源是有內隱或模糊的特性，並未顯示在財務報表中，必須仔細加以辨識，才能掌握清楚。 2.檢測價值，設定核心資源：應依據策略性資源的三個特性:獨特性、專屬性與模糊性來辨識具有競爭優勢價值的資源。 3.制定企業未來的發展策略： 企業的策略應能充分有效使用核心資源，以創造出最大準租。 4.強化核心資源： 企業除運用自己的資源外，並應配合未來策略發展需求，確認資源差距，努力加以補足。 本研究希望藉晶華國際集團個案研究結論所闡述觀念，希望能帶給企業多角化、國際化成長策略有興趣者，從資源優勢延伸角度切入，一個參考模式。將來在資源的配置與策略的運用上，獲得最佳組合，以創造卓越的成長績效。 / From the viewpoint of Resource-base View, valuable, rare and non-substitutive resources are potential to contribute outstanding performance. And resource-base is the methods for a business to link up and transfer the existence and input the resources. This study is base on Formosa International Hotels Corporation, form the Dynamics point of view, do analysis according to its three different development phases. Through the case research methodology, summarize the different resources for different development phase and provide analysis explanation and suggestion. This research believes in the business development ladder consciousness. No matter which stage it is, the best model will be as the following: Establish the core strength as foundation of the business as the core resource. Move the resource to the Dynamics of the business in order to explore the business territory. Find the proper area to expand the territory and opportunities. Conclude the new business developed from Grand Formosa Regent’s core resource, and take the strategic analysis structure of Professor Wu as reference, Firstly, identify and evaluate all the resources. Secondly, Access the value, and set the core resources. Thirdly, Establish the future strategy for the business. Fourthly, reinforce the core resources. The research is based on the study of Formosa International Hotels Corporation, and wish to bring to those enterprise, which has interest in internationalization and dynamics some model regarding resources allocation and utilization. Through the best combination of resources, excellent performance will be reached.

企業當如何跨越市場進入門檻以追求未被開發市場，並滿足未被創造或未被滿足的需求？本論文透過理論探討與個案分析，研究企業跨市場領域開發所需的關鍵因素與成功做法，以提昇企業之競爭優勢。 個案研究以儀器界先驅的惠普/安捷倫科技為對象，研究該公司在知識創造、動態能力與顧客關係三大構面對進入電信監控管理系統市場績效的影響，以及彼此之間的相互影響。顧客關係研究變數採顧客信任與忠誠度；知識創造研究變數採認識論與本體論知識螺旋；而動態能力研究變數則採企業之流程、位置與路徑。 研究發現顧客關係、知識創造與動態能力三項關鍵因素，對個案公司進行跨市場領域開發績效有直接影響，彼此之間亦呈相互影響之關係。個案公司的成功做法為，以顧客優先的顧客管理流程，配合前線員工與顧客良好的互動關係，發展互信關係。鼓勵員工坦誠溝通、提供自主且相互尊重的工作環境，以利組織知識創造。管理階層重視各級員工的訓練與培育，使內隱知識得以順利累積與轉換。因應市場需求變化，企業對流程與策略性資源之調整能力與速度，影響其競爭能耐的蓄積。 與顧客建立高度互動的組織交流機制，透過專案執行互動過程，產生知識轉換創造新知。知識轉換程度越深，雙方互信與互賴程度越高，對忠誠度越有幫助。此作法可以提昇顧客關係與知識創造的貢獻。企業與顧客培養共同成長路徑，有助雙方未來策略位置發展的互賴關係，信任與忠誠度就越高。此作法可提昇顧客關係與加強動態能力的關係。企業專注於本業，培養專業團隊長期精耕市場、透過購併補強實力、隨時保持知識創造的最佳環境與流程，以培養未來策略性資源。此作法對組織知識創造與動態能力之提昇，均有助益。 研究結論顯示，企業利用高度互動的組織交流機制，透過前線員工與顧客創造知識轉換，建立共同成長路徑，培養策略性資源開發的互信互賴關係，提昇顧客忠誠度，以跨越進入新市場領域的門檻。企業最前線組織是知識創造的關鍵單位，其管理階層扮演知識創造及動態能力更新之重要角色，透過由中而下而上的管理過程，培養企業最佳的競爭優勢。 本研究提出三點管理實務建議：企業當隨時調整內部流程以配合顧客之個別流程，從雙方高度互動中創造共鳴性知識，達到雙贏局面；企業應當加強市場需求辨識敏銳度，提昇組織更新內外部能力的效率，創造嶄新優勢；深化企業文化與價值於員工心中，建立樂於分享之工作環境與氛圍，深紮成長根基。 / How enterprise crosses the knowledge gap to get into undeveloped marketplaces or satisfy unmet customer needs? This research adopts the “Case Study” research method to study the success factors and best practices from selected enterprise who has been successfully crossed the knowledge gap and won the installed-base from new marketplaces. This research selects HP/Agilent Technologies as the target company, who is the market leader among the test and instrument industry. This research framework is consists of knowledge creation, dynamic capability and customer relationship dimensions. Purpose to validate each research dimension is able to contribute the performance of getting into new marketplace or not, and also validate the interrelationship across these three dimensions. The variables used for customer relationship dimension include customer trust and loyalty, for knowledge creation dimension include knowledge spirals of epistemological and ontological domains, for dynamic capability dimension include key process, position and path of enterprise. Findings of this research: (1) these three research dimensions have been validated all are able to contribute to the performance of new entrance, and every dimension also interrelates to others. (2) Best practices from the case-study company include front-end employees follow the “Customer First” culture to develop the best customer relationships and gain mutual trust from owned customers. Trust and respect people, and encourage open communications both contribute to knowledge creation. Management team not only supports the employee development, but also delivers the training programs by themselves, which accelerates the knowledge conversion and accumulation. Proactively change on process and resource allocation to echo to the environmental change. (3) Interactive with customer proactively, create new knowledge through project execution. More knowledge conversion, more trust. More trust, then higher customer loyalty. (4) Develop learning path together with customer, which creates the interdependence relationships with customer when moves to next strategic position. (5) Be focused and rely on dedicated team to invest on market development, support with valuable solution offering, and manage the most updated knowledge creation processes to develop long-term strategic resources. Conclusions of this research, (1) enterprise adopts proactive account management approach to interact with customers. The front-end employee creates knowledge conversion and learning path with customer for next strategic resource development. (2) The field middle-level manager plays critical role on knowledge creation and dynamic capability update. Recommendations on managerial practice include (1) enterprise should adopt internal change proactively to match with individual account process, which promotes the best interactions with customers. (2) Enterprise should be more sensitive to distinguish the external change, and improve organizational capabilities to maintain his competitive advantage. (3) Cultivate corporate culture and values into people mindset. Encourage employee shares success with others.

Entrepreneurial small businesses are significant to the U.S. economy, as they represent 99% of employer firms and employ 49% of the private sector. Nearly half of new businesses fail within the first 5 years of operation. While external factors beyond the control of business owners account for some failures, many occur because of managerial inadequacies. The purpose of this phenomenological study was to explore the lived experiences of successful entrepreneurs to understand the qualities needed to create and sustain new small and medium-sized enterprises (SMEs) beyond 5 years. The sample consisted of 21 entrepreneurs from Northeastern Indiana who created and operated SMEs successfully for at least 5 years. The conceptual framework for this study was human capital theory and entrepreneurial leadership theory. The data were collected from semistructured interviews. Participants completed transcript reviews and member checking was conducted to enhance data credibility and trustworthiness. The phenomenological reduction method was used for data analysis and included bracketing, horizontalizing, clustering, integrating invariant statements, and synthesizing composites. The following themes emerged in addressing the guiding question: entrepreneurial intention recognized at a young age, creative problem-solving skills, business and support systems, entrepreneurial passion, opportunity recognition and seizure, and task and managerial delegation. The study findings can help inform best practices to help future entrepreneurs, and those who educate, train, and mentor them, create and operate successful new ventures.

隨著資訊科技的日新月異與網際網路的普及應用，各企業在面臨全球化的競爭環境下，皆積極尋求應用先進的資訊技術，力求創新與躍進，以期用最有限的資源創造企業最大的效益。對以客戶服務為主的壽險業而言，隨著新契約快速成長、產品多樣化、行銷管道多元化，壽險業所面臨的挑戰與競爭亦隨之加劇，因此，保險公司除了業務推廣外，更須加快求新求變的腳步，提供更創新、更超乎預期的客戶服務，還要兼顧營運成本管控，才能在瞬息萬變的金融保險市楊，持續保有競爭優勢。 本研究主要探討個案公司的新契約作業，在面臨業務量急速成長又要兼顧成本/利潤而無法同步大幅增加人力下，如何突破作業瓶頸，以及面臨每一階段的困難與挑戰時，如何事先評估風險與因應措施，並運用科技技術及專業團隊來大幅提升服務品質與作業效率。並且探討個案公司在完成每個階段的變革後，如何分析專案的執行成效，又如何持續提出還可再提昇改善的事項、問題以及未來可能的發展方向。個案公司的新契約作業演進過程摘要如下： 1.由於早期的人工作業已難以負荷大幅成長的業務量，故個案公司於1992年建置了「自動化核保系統」(Underwriting Automation)。然在專案推動過程中，面臨了〝如何建置完善的自動化系統〞、〝如何在兼顧成本與流程順暢下，決定最佳的系統建置方式〞及〝如何讓人員接受作業改造〞的問題， 透過專案小組以使用者的角度規劃系統流程，並且不斷地與相關人員進行充份溝通與宣導後，終於獲得所有人員的認同與支持。透過自動核保系統，不僅解決因業務量急速成長所面臨的作業瓶頸，也大幅提昇核保效率、降低人為核保錯誤率並且節省人力成本。 2.Underwriting Automation系統雖已提昇核保/發單效率，但仍面臨因產品的多元化以致業務員反應記不了這麼多的投保規則、以及無法在與客戶洽談保險當時即提供保戶確定的核保結果，因此，個案公司於2001年建置了「線上快速投保系統」(e-Application)。然在專案推動過程中，須克服的問題是〝如何提昇業務員使用系統的意願〞，透過專案小組不斷地與業務員進行溝通、並不斷地修正系統與持續地教育訓練及推廣，終於將e-Application系統使用率提昇到98%。透過e-Application系統，業務員不再有投保規則複雜的困擾，且不論上班/下班時間或例假日，都可隨時經由網際網路(internet)在客戶所在之處完成e受理、e核保，提供保戶即時的保障承諾，大幅提昇業務員的保險專業形象及行銷便利性。 3.e-Application系統雖可立即獲得核保結果，惟業務員仍須將要保文件寄達分公司才能處理後續作業。再加上投資型商品熱賣且作業較傳統型商品複雜，致核保人員的作業負荷增加。為了大幅提昇作業效率且運用有限的人力資源發揮最大的效益，個案公司於2006年建置了「影像線上作業系統」（Image ＆ Workflow）。然在專案推動過程中，面臨了〝如何改變核保人員的作業習慣 〞、〝如何將分公司人力順利移轉至簡易作業中心〞等問題，專案小組透過不斷地溝通及訓練，協助核保人員適應全程線上作業的變革；並提早一年與分公司溝通及規劃人力移轉事宜，讓人力及作業能夠順利移轉。透過Image ＆ Workflow系統，其快速便捷的e化流程，5秒鐘即可傳遞要保文件影像，不僅有效改善新契約受理高峰量之人力及作業負荷問題，且簡易案件的分流已大幅提昇核保效率且降低行政作業成本，並使核保員可更專注於複雜案件的處理與溝通，提供保戶及業務員更優質的核保服務。 保險是永續經營的服務事業，因此，流程變革是保險公司必須與時俱進且持續研討的重要課題。本研究藉由個案公司流程變革的過程、經驗及成效的分享，建議小型壽險公司推動核保自動化/影像化、中大型壽險公司全面e化/影像化/無紙化，並建議個案公司在邁入e化、影像化、無紙化的流程後，針對仍須仰賴人工處理的輸入作業，以及體檢核保人員養成不易的問題，可再進一步研議如何運用更精進的文字辨識技術與醫務專家系統，同時結合相關產業資源，採分階段方式逐步建置更科技化的系统平台，讓新契約作業邁向更快速、更專業的服務新里程。 / Along with the time evolution, the application of high technology and the spread of Internet are popular. The companies, currently are facing the competition environment in the era of globalization, all are looking for the modern technology aggressively to improve their service / operation in creative innovation way and to achieve the maximum benefit with limited resources. For the insurance companies, whose main focus is to provide customer service, they are facing more and more dramatic challenges and strict competition as the rapid growth of new business, variety of products, and diversity of promotion methods. Therefore, to maintain competitive advantage in the fast-changing financial-insurance market, the insurance companies need to strive for accelerated changes newly (as called re-engineering) not only to provide the innovative service which is beyond customer’s expectation, but also to manage the operation cost, besides promoting new business. This thesis is a case study of the new business process of the insurance company. It showed us how to break the process bottleneck, while the company faced the difficult situation that the business volume grown rapidly but no enough manpower can be added considered the cost/benefit justification. In addition, while the insurance company faced the difficulties and challenges of processing new business in each phase, how to evaluate the risks in advance and the corresponding countermeasures, adopting technology and professional team work to enhance the service quality and the operation efficiency. In these topics, we also discussed about how to evaluate the outcomes of re-engineering in each phase, included the way of reviewing the achievements / benefits of projects, continuously identifying the issues that can be improved, and the future development direction. The summary of the new business process evolution of the insurance company as below, 1.Considered the previous manual process barely handled the loading along with the huge growth of business volume, the insurance company implemented the Underwriting Automation system in 1992 to release the work load. However, the company faced several problems as “how to implement a comprehensive automation system”, “how to decide the best implementation way to achieve the objectives of that the cost is justified and the flow is smooth”, and “how to let the user to accept the process re-engineering”. Through planed the system workflow from user’s point of view and keep fully communicating with the stakeholders by the project team, this project gained all the stakeholders’ recognition and support eventually. By using the Underwriting Automation system, not only the process bottleneck caused by the huge growth of business volume can be solved, but also can large improved the underwriting efficiency, decreased the manual underwriting error rate, and saved the manpower cost. 2.Even though the Underwriting Automation system had improved the efficiency of underwriting and policy issuing, the agent still complained that they cannot remember so many underwriting rules and unable to provide the confirmed underwriting result timely when they sell the insurance product in front of the customer. Therefore, the company implemented e-Application system in 2001. However, the project team had to overcome the problem as “how to promote agent’s usage on this system” during the project implementation period. Through keep fully communicating with the agent, continuously enhanced the system features, training and promotion by the project team, the e-Application system usage rate finally raised up to 98%. By using the e-Application system, not only the agent’s persecution caused by the complex underwriting rule can be solved, but also can promise the protection to the customer in time as soon as the agent completed the e-submit, e-underwriting on customer site through the internet anytime. The professionalism and convenience of sales were big improved. 3.Even though e-Application can reply with the underwriting result immediately, the agent still need to mail out the signed copy of the application documents back to branch office for further process. Furthermore, the hot sale of Investment Link Product (ILP) and more complicated process of ILP product than the traditional product that caused the underwriter work load increased. In order to improve the operation efficiency and elaborate the best effectiveness under the limited human resource, the insurance company implemented the Image & Workflow system in 2006. However, the company faced several problems as “how to change the usual practice of underwriter”, “how to smoothly transfer the manpower from branch to the simple processing center” during the project implementation period. The project team was not only keep training and fully communicating with the underwriter, helped them accommodate to the change to entire on-line process, but also well planed the transformation and communicated with the branches one year ahead to smooth out the transfer of process and manpower. By using the Image & Workflow system, the fast convenient auto-flow that enable the document image be delivered in five second, not only can effectively solve the work load problem caused by the new business peak volume., but also can separate the simple case process to improve the underwriting efficiency and lower the operation cost. So the underwriter can more focus on the complicated case handling and communication to provide the best underwriting service quality to the agent and customer. Since insurance is the business of providing sustainable service, the process re-engineering is important task to the insurance company and has to be examined and modified concurrently with the times. In this thesis, with sharing with the experience and the achievement of the insurance company’s re-engineering process, it is suggested to implement the underwriting automation and imagelization within the small scale of insurance company, and fully implemented the electronic, imagelizing and paperless process within the medium or large scale of insurance company. After the insurance company had done the process re-engineering in electronic, imagelizing and paperless ways, it is also suggested that for those key-in works still rely on the manual process and the difficulties of developing and training medical underwriting personnel, the company can further study how to apply more advanced handwriting identification (OCR) technology and medical specialist system to solve the problems. Through utilizing the resource from the related industries to implement the highly technological system platform by phases, so as to the new business process toward more rapid and professional service milestone.

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

A prestudy by the author of the assistance available to small business owners in South Africa revealed that although much assistance is available, many small businesses still fail. The question that arose was whether small business owners are receiving the proper assistance in respect of the right functional areas of the business, for the appropriate duration, at the right stage of the business life cycle and by the right people. Taking all these issues into account, the main purpose of this study was to determine what types of business interventions have the greatest impact on the success of entrepreneurs and small and medium enterprise owners. The literature study includes the history of small business development in South Africa and the interventions that have taken place in this and other countries. It also provides a definition of a successful small business and the generic business needs of small business owners. The sample used in this study was drawn from the members of the Confederation of Employers of South Africa (Cofesa). The research findings of this study are reliable for the SME owners who are members of Cofesa. The Cofesa group is not representative with regards to demographics, location, economic sectors or qualifications of South African SMEs. The following are some of the findings of the study of successful small business owners: * They generally make use of assistance in the areas of finance, marketing and human resources. * Most of them make use of assistance on a continuous basis during all the stages of the business life cycle, suggesting the way forward for aspirant business owners who should start making use of assistance even before starting their businesses. * Consultants or business specialists are mainly used for assistance. * More than two-thirds of the business owners thought that their businesses were more successful after they had received assistance. * The assistance was neither the cause of failure nor was it the main cause of their success. Assistance is a contributing factor to success but not the main reason for it. The success of a SME will depend mainly on other factors such as type of product, product quality and marketing. Assistance, however, proves vital and should first be provided for the areas as identified by the respondents in this study (mainly finance, marketing and human resources). / Business Management / D. Com.

In the 21st century change is inevitable and management accounting has not been immune to the changing business environment. The morphogenic change, has been brought about because of three distinctly identifiable drivers of change namely rapidly advancing communications and information technology, the onslaught of globalisation and an increased emphasis on the knowledge worker in organisations. Questions have been raised by business leaders about management accountants ability to keep pace with the challenges, as well as higher education's ability to provide graduate management accountants with the required skills for the new business environment. A triangulation method was used to conduct an investigation into the perception of the skills required and acquired by South African management accountants to meet the challenges of the changing business environment. As the fundamental nature of the study implied performance measurement, a balanced scorecard was employed to report on and measure if academia is delivering what practice wants. The study found that tertiary management accounting education has been slow to adopt the changes of the business environment and that a gap does indeed exist between what practice want and educators teach. Information obtained from the customer, learning and growth, internal business process and financial perspectives of the balanced scorecard was used to develop a framework for curriculum design. Academics involved in curriculum design should take note of the recommendations listed in this research in order to ensure that qualifications remain relevant to an ever-changing business environment. / Financial Accounting / D.Comm.

Force est de constater l'absence dans les textes de loi d'une définition précise de la réparation intégrale et a fortiori de règles d'évaluation des dommages-intérêts compensatoires. La doctrine tente bien de pallier ce vide en décrivant les différents types d'indemnisation, notamment aux États-Unis. Pourtant, la difficulté reste entière lorsque le préjudice existe mais que son estimation est délicate ou incertaine. En effet, ces questions sont considérées uniquement comme des questions de faits ; les juges du fond restent donc souverains, ce qui débouche sur une grande imprévisibilité pour les parties. Réduire l'imprévisibilité judiciaire du dommage passe par le choix et la définition d'un cadre de travail commun. S'appuyant notamment sur les résultats d'une analyse empirique comparative de centaines de cas de jurisprudence, l'étude formalise des prescriptions à l'intention des parties qui souhaitent améliorer leurs chances de succès dans le recouvrement des gains manqués et de la perte de chance. Elle évoque aussi la nécessité d'améliorer la pratique judiciaire dans l'application du droit actuel à la réparation intégrale. Surtout, elle aboutit à une conclusion normative fondamentale qui consisterait à considérer le préjudice économique et financier, les dommages ­intérêts et le calcul du quantum également comme des questions de droit. Dès lors, il relèverait d'une bonne justice que la Cour de cassation préconisa et contrôla l'usage de telle ou telle méthode d'évaluation. Chaque chef de préjudice économique serait ainsi qualifié juridiquement et la notion de réparation intégrale serait élargie pour indemniser plus complètement le préjudice économique difficilement quantifiable.Il ressort enfin que des barèmes référencés d'indemnisation peuvent être construits à partir de l'observation de précédents jugés d'inexécutions contractuelles. L'introduction de ces barèmes pourrait bénéficier aux chercheurs dans leurs débats académiques, aux parties dans la rédaction de leurs contrats, aux conseils dans leurs échanges précontentieux voire aux juges comme outil d'aide à la décision. Si ces barèmes étaient validés et partagés, ils pourraient donner naissance à des modèles d'intelligence artificielle de type machine learning dont la valeur -notamment prédictive -serait sans commune mesure avec ce qu'on en perçoit aujourd'hui. / Law statutes and codes lack of a precise definition of the « full compensation » principle, and a fortiori they Jack of rules for assessing compensatory damages. The legal doctrine tries to fil] in the blank by describing the different types of damages awarded, notably in the United States. Yet, the issue remains full when the Joss is certain but its valuation remains complex or uncertain. The assessment of the economic Joss and the calculation methodology for damages are considered to be only matters of facts: trial courts and judges thus retain a sovereign power, resulting in great uncertainty for the parties. Reducing judicial uncertainty requires the choice and creation of a common framework. Based on the results of an empirical law and economics analysis of several hundreds of precedent cases, the dissertation formulates simple and practical suggestions for parties looking to improve their chances of success in recouping lost profits and lost opportunities. It also evidences which improvements of the judicial systems are required in order to actually implement the current right to full compensation. More importantly the research reaches a fundamental nonnative conclusion: economic Joss, compensatory damages and hence, the calculation of the quantum granted should be considered, not as mere matters of facts but also as matters of law. Henceforth, it would be logical that the Cour de cassation ( or the highest court) advises and controls the use of calculation methodology. Each head of damages would thus be legally qualified and the principle of full compensation would be extended in order to better compensate the loss when evaluating its quantum is complex. It finally results that referenced compensatory scales can be practically developed from compiling relevant legal precedents. The introduction of such scales would benefit academics in their debates, parties in the drafting of their contracts and counsels in their pre-trial exchanges. Eventually, judges could use them as tools to assist their rulings. If those scales were to be adopted and shared, they would enable the creation of such artificial intelligence as machine learning which value - notably the predictive value - would far exceed what is perceived today.