Zugl.: Magdeburg, Univ., Diss., 2007.

In the past research studies, we found that most researchers focused more on the process, degree or factors regarding the localization of managers. They did not further find out what the key success factors are if a company really wants to pursue the success of localization. Therefore, this research is focused on the key success factors of localization and organization performance of Taiwan companies with subsidiaries in Mainland China from the perspective of human resource management. Here we use culture difference and organization trust as moderators. Sampled by the subsidiaries of Taiwan companies in Mainland China, the research was conducted by questionnaire survey. The conclusion we drew from analyzing 107 effective questionnaires are the following: First, human resource development and the direction of expatriate have a positive impact on increasing the quality and quantity of local managers. Second, considering organization performance, human resource development has a positive impact on non-financial performance. Third, human resource planning has a positive impact on the success of localization in terms of culture difference. Finally, human resource planning, the interaction between managers and employees, and the trust which a manager places on an employee plays a positive role on improving the quality and quantity of local managers.

Since Taiwan has rescinded martial law, the Non-Profit Organizations (NPOs) are blustery, vigorous development, regardless of all has the obvious growth in quantity or in the social influence. However, based on Harris¡¦ investigation, the outside funding source for NPOs has been declining dramatically since 1984. In this case, if NPOs cannot manage and control well, they won¡¦t be able to accomplish their organizational goal. Therefore, how to maintain the good organization achievements in multitudinous NPOs? In management control system(MCS) field, it has not many research to discuss about what type of MCS which Non-Profit Organizations is. The target of this study is the members of the Non-Profit Organizations¡¦(NPO) employees in Taiwan. To fulfill the purpose, survey research is selected as the main method of this study. The study is focused on the relations between the management control system, organizational citizenship behavior and organization trust.The purpose is to provide the NPO managers with reference materials of use management control system to boosting organizational citizenship behavior. The conclusion is as follows: 1.Clan control is the major management control system in educational foundation. 2.The clan control and organizational citizenship behavior have extremely positive correlation; the clan control and organization trust have extremely positive correlation; the organization trust and organizational citizenship behavior have extremely positive correlation. 3.The locus of control is not a moderator role of organizational citizenship behavior.

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