Business transformation has become the sole means of survival for today¡¦s traditional businesses in Taiwan that were, once upon a time, star performers. So challenging has the business environment become that even today¡¦s star performers¡Xthe high tech and advanced industries¡Xwill someday become yesterday's news as well. The lessons of business transformation, therefore, are applicable to all businesses. Old school thinkers used to emphasize the impact company strategies had over the operation performance of a company, that the right strategies could alone produce effectively and efficiently performing companies. However, it has been proven over the years that the same strategies adopted by different companies could produce vastly different results. Execution has proven to be a bigger deciding factor in the success or failure of an enterprise. This study aims to demonstrate that proper and effective execution of the right strategies plays a critical role in deciding the future of a company, and success of its transformation. This study utilizes case studies, investigating how the petrochemical companies in study choose their transformation strategies, and how the choice of execution methods affects their operating performance after effecting transformation strategies. It also aims to understand the cause and effect relationship between the choice of transformation strategies, execution methods and the operating performance. Interviews and analysis have been carried out in the conduct of this study. The following is a list of major conclusions: 1.A continuously competitive company is able to deliver a high operation performance. 2.Strategies towards business transformation impact the company¡¦s operation performance. In the petrochemicals industry, the most effective strategies towards business transformation include, in order of impact, vertical integration, globalization, multi-faceted strategy. Horizontal integration is not a recommended strategy. 3.Execution affects the operation performance. Petrochemical companies with effective execution deliver high operation performance. 4.Manpower is any company¡¦s important resource. A high operation performance is also a result of effective manpower. 5.Companies that have been successful in its business transformation are equipped with leadership abilities, high quality of manpower and astute leadership by top management are critical factors to a successful company.

One of the goals for an enterprise is to increase the operation performance. However, there are several factors may affect the operation performance. According to the reviews, we found that many researches are discussing the impact of capital investment and ownership structure on the operation performance under different industries. Iron and steel are the mother of industry and also the essential raw materials for production. The development of Taiwan¡¦s iron and steel industry has expanded overseas to enhance the competitive ability and operation performance. Therefore, this research focus on Taiwan¡¦s iron and steel companies which are already listed in the stock exchange and over-the-counter markets and we use regression to analyze the relationship between capital investment, ownership structure and operation performance of those companies. The ownership structure plays a role of interference factor to test the relation between capital investment and operation performance. According to the result, we found that the relation between shares of directors and supervisors and operation performance is positive. Also the effect of the capital investment on operation performance is remarkable when take the ownership structure into consideration. This result not only shows the different between iron and steel industry and other industries but also gives practical suggestions for company managers and investors. Before investment, both enterprise and investors could estimate the operation performance of a company base on two factors, the capital investment and shares of directors and supervisors.

By utilizing the Case Study Reserch, the J company was selected as the target of research which adopt with IFRS(International Financial Reporting Standards).The all been probed into suitable main points about some variation topics regarding to the financial reports of J company as the examples, to summarize the trial balances with some accounts had been adjusted and showed financial with its impacted amount. The proposal is to suggest to those construction companies and to their investors in accordance to those problems. Due to the J Company adopt IFRS in financial statements, we found some material impacts listed as followed, the stockholder equity increased,widened operational revenue while the fluctuation , current income/loss and the earning per share fluctuated. The result of research shows that early involvement and promotion will be very helpful to identify the issues and find out the solutions by discussing with Certified Public Accountant (CPA) and government authorities. When the adoption of IFRS by the construction companies, it not only has material impact over financial information but it also has hugely influence over their operation performance and their operational models respectively. Therefore the construction companies should cautiously evaluate all confronted problems after the adopted IFRS. The transformation to IFRS is a big process and time-consuming for all of Taiwan¡¦s public listed companies.

This research is to adopt the quality quest research method, interviewing through the depth and the sorting and researches of the pet industry related development process, regard core resource theories as the foundation, look for to be subjected to the management key of visiting the individual cases to succeed factor, to understand its competitive advantage to produce. In addition, also consult and deliberate now before pet industry characteristic and actual situation condition, try to induce and identify the key succeeds factor of the relation between control and management results performance. This research is final to acquire as follows what time conclusion: (1) Pet already camp key success the characteristic of the factor is affected by the core resource (2) The key that this research have to pay success the factor account six, including:" Block advantage"," management type"," store atmosphere"," sell the thoroughfare choice"," enter the goods mode" and" executive profession degree". (3) When various keys succeed the factor can reach the certain level, to conduct the good and bad of the results to have the influence of absolute, and the management results of the pet industry then expresses in four factors in" finance results"," earning satisfaction"," customer satisfaction" and" technique satisfaction".

Securities investment trust industry was in fact an oligarchy in Taiwan. Under the restriction of governmental regulation, there were only China(¤¤µØ), International(°ê»Ú), Abn-Amro (¥úµØ), and National(«Ø¥°) securities company in existence before 1992. As the development of global financial liberalization going and the effort of government trying to join WTO, domestic financial policy is growing wide open. The threshold for the establishment of securities investment trust corporation company has been constantly adjusted since 1995; moreover, the qualification for being a shareholder of securities investment trust corporation company is loosen. The possibility of establishing securities investment trust corporation company with 100% foreign funds or domestic funds has attracted national and international corporations to establish investment trust corporation company in Taiwan. There were a total of thirty-eight (38) investment trust corporation companies in Taiwan by the end of 1999. A fund management company must be a financial institute that is stable and capable of providing investors with long-term profits. However, the newly born domestic securities investment trust corporation company has indeed grown rapidly but learned from the hard way too. The turnover rate of management is beyond imagination. According to the statistics of Investment/Trust and Investment Consulting Association, managing director of securities investment trust corporation company lasts for only 16 months in general up to 1999. In fact, there are only six (6) managing directors with a seniority of two (2) years that responsible for fund management amounts to NT$774.2 billion. The rapid growth of securities investment trust corporation company has reinforced the need of securities investment and trust company for professional managers; therefore, competition is brutal, turnover rate of employment is high, and operational risk is severe. The securities investment trust corporation industry relies its operation heavily on ¡§talents.¡¨ No matter it is for the promotion of fund business or the management of fund assets, it is done by ¡§people.¡¨ Therefore, the number of people and the quality of talents do affect operation and business performance; therefore, the importance of human resources management strategy goes without saying. Securities investment trust corporation industry in Taiwan will be discussed in this study with a focus on the impact of business environment, business characteristic, business strategy, and human resources management strategy on operation performance. Interviews will be conducted in accordance with the content of questionnaire; also, research hypothesis will be verified through statistical analysis. It is concluded from research result that there is a significant relation existed between business environment and business strategy; also, business capabilities and business strategy; and business culture and leadership. There is a significant positive relation between the application of ¡§human resources management strategy¡¨ and ¡§investment differential strategy,¡¨ ¡§number of workers,¡¨ ¡§information control,¡¨ and ¡§number of beneficiaries.¡¨ On the contrary, there is a significant negative relation between ¡§the establishment of branch office¡¨ and ¡§human resources management strategy.¡¨ If all variables do comply with human resources management strategy, operation performance could be upgraded. Moreover, once securities investment trust corporation company adopts ¡§investment differentiation strategy,¡¨ the application of ¡§human resources management strategy¡¨ will be with an orientation of ¡§accumulative¡¨ strategy. Once investment and trust company starts establishing branch office, in other words, once organizational operation is in a larger scale, the adoption of ¡§human resources management strategy¡¨ will be with an orientation of ¡§accumulative¡¨ strategy. It is also concluded from the study that a securities company with business capabilities outperforms the one without. Recommendation is made to securities investment trust corporation company in accordance with research result regarding the importance of human resources department or unit. At the time of drafting up human resources management strategy, it is important to give it a thorough and complete consideration and match it up to organizational business strategy in order to regulate appropriate human resources management strategy and to improve organizational performance. Moreover, the management should strive to develop the core competitiveness of company and to control its competitive advantages. We would like to suggest the successors to exercise multiple criteria for performance evaluation; also, to expand the scope of research in order to improve research value.

Former research on entry strategies are generally focused on finding the determining factors for MNCs' entry timing or entry mode. Albeit MNCs' ultimate reason of investing in foreign markets are gaining profits, number of papers discussing MNCs' strategies and the performance of their subsidiary are far away from representing its importance ¡V especially in the realm of service industries. Meanwhile, along with advanced technology and the trend of globalization, international trades are flourishing. Financial firms are as well in the bloom due to their job as being capital borrowers and lenders. In Taiwan, since the government allowed foreign banks to invest in 1964, foreign banks contributed much in breeding financial innovation and training professionals. Their performances are as well benchmarks for domestic banks. Combined with aforementioned backgrounds and motives, this thesis aims at discussing the relation between the resources and decisions of the foreign banks' parent firms and its Taiwan branches' performance in order to figure out the key factor affecting the performance of these banks' Taiwan branches. Thus, this study will serve foreign banks' Taiwan branches as samples and list resource condition variables of their parent banks according to OLI framework. The entry timing of these foreign banks is served as the strategy behavior variable. Via analyzing sample data before and after the Financial Holding Company Act and Merger and Acquisition of Financial Institutions Act with multiple regressions, this study intends to confirm the key factor affecting the performance of these banks' Taiwan branches. According to the results, the key factor would be entry timing. That is, regardless of the environmental challenges posed against these banks, the first mover advantage dominates in explaining the performance of these banks' Taiwan branches.

Marine shipping industry is the biggest economy of the global logistics, the cost that the vessel runs includes: personnel's salary, insurance, shipping administration expense, port charges, maintenance and fuel, etc.. Among them port charges and fuel are estimated can probably take 70% of the total operating cost, and the proportion of the fuel cost may be up to 50%. So the fuel cost is a main reason for influencing the operation performance of shipping. Because the international oil price runs high in recent years, besides designing the optimization with ship type, vessel technology and development move towards the innovative study and application of the power-saving technology, in order to reduce the operating cost. In addition, in shipping management, it is main directions to move towards maximization of ship and energy-conservation to reduce the expenditure of the cost. Until high oil price and the whole world might face economic depression unfavorable factor, the motive force of shipping is unable to store, unable to reuse, so how to popularize energy-conserving actuating device and relevant environmental protection assists the energy-saving equipment, trader to boat last economic benefits greatest and how effective management energy and last greatest benefit, study the focal point for this thesis. This thesis is in Professor Zhang Yu-Shan's guidance, starts from the operating cost of shipping, discusses shipping machines and impact on operating cost of auxiliary energy- saving equipment, investigate of the shipping business to analyze and prove it. To feedback my experiences engaged in the relevant trade of the past 20 years.

A Study on the Development Strategies of the Bank of Kaohsiung ABSTRACT There has been a trend toward financial deregulation and globalization since 1980. During this period, both Britain and France started the system of privatization of state-owned firms. And Taiwan, R.O.C. also kept up with the trend to construct the framework of economical deregulation and globalization. Meanwhile, being against the global trend fearlessly and courageously, the Kaohsiung city government, to the contrary, established the Bank of Kaohsiung (B.O.K.) to bring prosperity to residents. However, under the big pressure of the global tendency, the Kaohsiung city government finally changed its policy to implement privatization and completed all the tasks on Sep. 27, 1999. Through the establishment of privatization of state-owned firms, the B.O.K. modulate development strategies, progress enterprise renovation and upgrade the operation performance to face the increasingly strict challenges and the tendency of bank consolidation. However, privatization is not a panacea for the sustainable development of the B.O.K. Therefore, this study aims to discuss the development strategies of the B.O.K. from three aspects of employees, employer and the government, to achieve win-win-win results. The results and suggestions of this study are as follows: I. The Operation Performance The operation performance after privatization of the B.O.K. still acts as a role of state-owned bank of the Kaohsiung city government. Basically speaking, the quantities of the municipal loans of the city government will comply with the performances of the bank¡¦s assets, liabilities, and incomes. The higher the former one is, the more the latter ones are. II. The Industrial Competitive Position In late 2004, the market shares of assets and liabilities of the B.O.K. didn¡¦t exceed 1%. Besides, the scale of B.O.K. fell behind the other firms. Its operation performance was fair. Except for the growth rate, the capital adequacy, asset quality, profitability, liquidity ability, and interest rate sensibility respectively are in high-middle rankings among the domestic banks. And the competitive position of deposit, loan, and profit-risk fell in the area of the third quadrant. The major rivals against the B.O.K. on business and consolidation strategies will be Kao Shin Commercial Bank, Taiwan Cooperative Bank and First Commercial Bank. But the potential rivals against the B.O.K. on consolidation strategy include Chinese Bank, Chinfon Commercial Bank, Hwatai Bank, Cota Commercial Bank, Lucky Bank, Taitung Business Bank, Taipei Bank, China Development Industrial Bank. III. Employee Satisfaction The survey of questionnaires shows that the employees in the B.O.K. recognize the business principles of this enterprise and feel satisfied with the payoff, but express non-trust on executive officers and unfairness on personnel system. With the impact of privatization and bank consolidation, the B.O.K. Union adopted the strategy of law-compliance to complete establishing employment regulation, signing collective agreement and electing worker director, which are considered three pillars of the Union, for protecting the working rights. IV. The Competitive Strategies and Operation Policies The overall application on competitive strategies is not excellent. Especially, the implement in development strategy is the worst. The priority that the B.O.K. should do is to establish clear developmental strategies to upgrade its competitive potential through the following steps. A. Risk Management: Comply with the regulation of Basel II to enhance the ability of managing risk. B. Finance Management: Improve assets quality to increase the bank¡¦s profitability. C. Business Management: Develop diversified businesses on the basis of municipal loan. D. Human Resource: Plan proper manpower placement and hold in-service training to raise the degree of employee satisfaction. E. Interior Procedure: Implement responsibility center management and enhance financial information system. F. Developmental Perspective: Found the basis of ¡§small is beautiful, small is professional, and small is strong¡¨, and develop into the biggest financial holding company in southern Taiwan in the future. G. Organization Restructure: Consider establishing corporate banking group, consumer banking group and wealth management group. In Kaohsiung area, the B.O.K. should focus on the plan of establishing region center, and mini-individual bank with specific task outside Kaohsiung area. V. Proposal Evaluation for development strategies of the B.O.K. Considering the recognition over competitive developmental strategies of the B.O.K. from three aspects including labors, employer and the government, the study offers the following suggestions under the limitation for implement. A. The best strategy of the B.O.K. for sustainable management is to adopt the principle of ¡§small is beautiful, small is professional, and small is strong¡¨, and to expand business across the whole nation in the future. B. If the Kaohsiung city government adopts the strategy of capital withdraw, the proposal of selling to domestic general public should be the first priority to be taken into consideration. C. If the Kaohsiung city government adopts the strategy of niche, the proposal of consolidation with varied small financial holding company or being merged by non-banking financial holding company will gain the best benefits. D. Not launch the proposal of increasing capital to avoid the public¡¦s anxiety. VI. Intrinsic Value Evaluation for the B.O.K. Based on the evaluation criteria of bias, accuracy, explanatory, and investment performance, the study shows that model D of discounted free cash flow (FCF-D) ranks number one, model B of Edwards-Bell-Ohlson (EBO-B), model B of price/earning ratios (PE-B) rank number two and three respectively. The rest six ones are not recommended. Also the study suggests that the B.O.K. should adopt FCF-D to evaluate its intrinsic value. It is estimated that the intrinsic value per stock is NT$22.24 on May 3, 2005.

根據經濟部出版「2005 年中小企業白皮書」中提到：過去10 年，台灣每年 平均新成立之中小企業公司約有10 萬家，而台灣每年平均倒閉之中小企業約有 8 萬2 千家，也就是說未來每年這些新創業公司會經營不善而倒閉之平均機率為 82%。可見新創企業之經營管理風險非常大，隨時可能因為任何經營策略錯誤而 造成公司不可彌補之危機問題，最後可能就被會迫倒閉關廠。而且關廠又會資遣 公司之員工，更會連帶影響很多家庭面臨失業之危機與社會問題。因此一個新創 企業如何能經營良好，渡過公司的經營問題之重重關卡，各種經營策略施政正確 有效能，並且創造更高之經營績效而能永續經營是非常重要且值得研究之課題。 本研究以台灣類比IC 產業之新創企業來作經營策略與經營績效探討與分析 之對象。另外，本研究首先利用歷史文獻探討法，依據楊光立（2001）創業家的 十四個歷程之經營策略分析、Poter（1980）五力分析之競爭策略、Weihrich（1982） 「SWOT 分析法」、個案F 公司之各種財務比率分析及幾個重要經營策略及經 營策略分析為藍圖，後再以企業深度訪談法進行研究探討與分析，彙整個案F 公司所面臨經營上之問題，回溯經營團隊擬定之實際經營策略，最後再探討個案 F 公司真正實施這些經營策略後與實際經營績效來作理論與實務間之比較分析 探討，再歸納出本研究之結論。最後以個案F 公司之七位高階主管之認知統計總 結經營策略與經營績效相關性之結論：合計61 項經營策略實施後，發現有59 項與經營績效為正相關，其餘有2 項無關。另外還有其他方面之經營策略與經營 績效相關性：正相關有10 項。 關鍵字：類比IC、新創企業、經營策略、經營績效 / Ministry of Economic affair R.O.C published the “ Midle & Small Enterprises Wite Book in 2005 ” said that there were 100,000 new start-up companies in every year in Taiwan, and they will close 82% in a year. So, the management risk is huge in a new start-up company. It will close by any mistake of management decision, and bring about irrecoverable crisis. It will make the employee lose their job, and add many problems in families and society. Therefore, How to manage a company and solve their problems and crisis? How to ensure their business strategy are correct and effective? How to create the high performance in a start-up company in the future and forever? It is an important and worthy research subject. In this thesis, I’m researching into the start-up company of Taiwan analog IC design House, and to find the relationship with business strategy and business operation performance. First, I found and read many theses from history or books or others documents, such as Poter (1980), Weihrich (1982), Finacial repot of F company etc.. Then, I used the interview method with F company, to find their business strategy when they facing problems and crisis. Finally, I analyzed the business operation performance in F Company when they implement the business strategies. There are 59 items have the positive relationship of 61 business strategies compare with business operation performance, the other 2 items are none. Keywords: Analog IC, Start-Up, Business Strategy, Business Operation Performance.

A planned operation performance always affects patient´s needs for assurance and safety. It is important to provide necessary information connected with the planned operation performance itself so that the patient can feel assure and safe. The key role for the patient and her/his needs for assurance and safety is in general nurse´s hands because she is the closest person to the patient and can help to inspire her/his needs for assurance and safety with konfidence best through the aid of her knowledge and skills that she should have as well as through the aid of her attitudes. The target of the thesis was to find out how a planned operation performance affects patient´s needs for assurance and safety and how a general nurse inspires patient´s needs for assurance and safety connected with a planned operation performance with confidence. The following research questions were stated: How does a planned operation performance affect patient´s needs for assurance and safety? How does a general nurse affect patient´s needs for assurance and safety connected with a planned operation performance to inspire her/him with confidence? What is insufficient in filling patient´s needs for assurance and safety before a planned operation performance? How can a general nurse help a patient control her/his fear and state of anxiety related to a planned operation performance? The method qualitative research with the use of depth interview was used to figure out the investigation. The respondents were willing to record the interview which were verbally rewritten and then subjected to the contents analysis by the method paper and pencil. From the research it is clear that a planned operation performance affects patient´s needs for assurance and safety in a negative way disregarding to her/his previous experience. Patient´s worries and negative feelings can be eliminated by a general nurse who treats her/him as equal, taking up an individual approach, informing her/him about all performances and proceedings, having a calming and welcoming way of communication, using empathy and listening as well as trying to meet patient´s wishes according to her possibilities. The research reveals the advantage of patients´ readiness for planned operation performances. Patients can learn it in the framework of educational proceeding in the out-patients´ department at the same time when they learn that they are going to be operated. The research also shows that general nurses do not have enough knowledge in the sphere of therapeutical communication. The results indicate that it would be suitable to start educating patients as soon as it is known how their disease will be solved and treated in order to reduce the negative impact of surgical treatment to patients´ needs for assurance and safety. General nurses should complete their knowledge and skills to be able to help patients to cope with their difficult life-situation. On the basis of the research investigation and after the consultation with the senior nursing officer, the training course will be organized. The topic of the training course will concentrate on communication with patients before planned operation performances with a view to therapeutical communications and therapeutical interviews. Other discovered facts, for example, the lack of information provided to patients and possibilities regarding better patients´ readiness for planned operation performances will surely be solved by the hospital management.