Service firms increasingly need to rely on other attributes than traditional quality and performance of their service employees to become and stay truly competitive. Strong brands are essential for differentiation in today's marketplace and it becomes naturally important to align the customer contact employees with the company brand to ensure consistency in all communication externally. For a service firm employee to fully enact the brand and display on brand behavior outwards it is pivotal to make them truly committed to the brand and organization. Internal branding processes have been shown to be an enabler of employee commitment to the organizational brand. While internal branding is stated to have a connection to commitment, the concept as such is according to Meyer & Allen (1991) constituted by three dimensions, normative, affective and continuance commitment. The bulk of the existing research has so far focused on internal branding and commitment as a single construct and not these dimensions. Much of this research is in addition limited to a few service sectors.The aim of this study was to determine the components of internal branding in order to clarify the relationship between internal branding and brand commitment of customer contact employees. The empirical investigation was conducted in the retail sector from the perspective of the customer contact employee by the use of a self-completion questionnaire measuring the affective commitment of the employees and the presence of the internal branding activities. The conceptual model for the study shows hypothesized positive relationships between the four internal branding activities and affective commitment. However, while all internal branding activities were significantly present, only three of these were found to have a significant positive relationship to affective commitment, excluding internal communication.The conclusions of this study gives managers of customer contact employee’s insights about how to enable affective commitment through the use of internal branding. Our results show that brand oriented training, recruitment and leadership all have a significant impact on affective commitment of customer contact employees. Although they had similar Beta values, brand oriented leadership showed a slightly higher predicting power indicating that leadership can play a greater role regarding the affective commitment of customer contact employees.

Bakgrund: Inkonsekvensen i hanteringen av internt upparbetade immateriella tillgångar har uppmärksammats av bland annat standardsättarna IASB, AASB, ASBJ samt organisationen RFR. RFR menar att mer fokus bör läggas på identifieringen och redovisningen av internt upparbetade immateriella tillgångar på grund av deras markanta ökning samt betydelse för företag och kunder. Syfte: Studien ska beskriva den kontext där internt upparbetade immateriella tillgångar förekommer, och därmed bidra till en förståelse över hur deras egenskaper och identifiering behandlas redovisningsmässigt, inom branschen konsumentvaror och -tjänster. Metod: Studien är gjord utifrån en kvalitativ ansats och är baserad på intervjuer med företag inom branschen konsumentvaror och -tjänster som har internt upparbetade immateriella tillgångar. Resultat: Branschen konsumentvaror och -tjänster använder sig av både formella och informella tumregler vid identifiering av internt upparbetade immateriella tillgångar på grund av den osäkerhet som råder vid bedömning. Existensen av tumregler påverkas av faktorerna nyckelpersoner, erfarenheter samt storleken på företaget och posten internt upparbetade immateriella tillgångar. Branschen anser att det finns svårigheter i de existerande regelverken men att standarden IAS 38 är tillräcklig överlag. / Background: The inconsistency, in the management of internally generated intangible assets, is addressed by the standard setters IASB, AASB, ASBJ and by the Swedish organization RFR. RFR argue that more attention should be placed on the identification and recognition of internally generated intangible assets, this due to their significant increase and impact on companies and customers. Aim: The study is describing the context in which internally generated intangible assets exist. Hence, contributing to an understanding of how their characteristics and identification are treated in accounting, in the consumer goods and service industry. Completion: The study has a qualitative approach and is based on interviews with companies with internally generated intangible assets in the consumer goods and service industry. Result: The consumer goods and service industry use formal and informal heuristics in order to identify internally generated intangible assets due to the uncertainty in the assessment. The existence of heuristics is affected by the following factors; key personnel, experience, company size and size of the internally generated intangible assets. The industry perceives difficulties in the existing regulations, but finds IAS 38 to be, overall, adequate.

ABSTRACT Purpose The aim of this study is to provide an insight into relationship marketing from a strategic view in Chinese context.Meanwhile, it analyzes how empirical study such as self-financed overseas study consulting agency could use this relationship marketing as a strategic tool to help it to achieve competitive advantage.   Theoretical methodology Theoretical methodology covers theoretical considerations that influence how the study is designed and conducted.   Theoretical framework and literature review This section gives readers a general understanding with related literature. . In order to access this perception, this study employs a related theory as the main conceptual framework for examining theories and major findings. Furthermore, by studying empirical findings, it acts as mirror to reflect prior scholar’s literature in order to have a critical and in-depth research study.   Practical methodology Several practical techniques were chosen for this research, such as qualitative approach, semi-constructed interviews, samplings etc. The purpose of this study is to find out how relationship marketing can bring to a self-financed overseas study consulting agency in China sustainable competitive advantage based on customer satisfaction and customer retention perspective.   Empirical observation and analysis The thesis is based on the case studies within the Chinese market, with two special Agencies: Hubei Education Service Center for Scholary Exchange, Hubei Jinmao Foreign consultants Managerial co., Ltd. The questions are addressed using information obtained in interview with respondents from the agencies and from secondary data. (Documentary secondary data)   Conclusion The author found that by using customer retention to ‘individual clients’ and by using customer satisfaction (eventually by using word of mouth) to individual clients can bring a self-financed overseas study consulting agency in China sustainable competitive advantages based on the commitment and trust mechanism. However, author could not find out the evidence to prove that using relationship marketing tools is the single solution to compete more successfully than without it. It is further argued by author that relationship marketing is just one aspect strengthening the generic strategy in order to gain sustainable competitive advantage.

Hållbarhetsfrågor är ett ämne vilket är ständigt aktuellt och aldrig varit mer aktuellt än idag. Med negativa klimatförändringar som konsekvens av mänskliga aktiviteter är det mer viktigt än någonsin att motverka detta och arbeta mot en bättre morgondag. Detta uppnås genom balanserade åtgärder av miljömässig, ekonomisk och social karaktär. Teori säger att små och medelstora tjänsteföretag bör involvera sig inom hållbarhet på en strategisk nivå, genom att inkludera hållbarhet som en del av företagets kärnverksamhet - integration av hållbarhet i företagets strategi. Denna studie studerar åtta små och medelstora tjänsteföretag i Umeå. Huruvida de integrerar hållbarhet i sin respektive företagsstrategi, samt vilka drivkrafter och utmaningar som ligger till grund för integrationen. Deltagande respondenter är anställda på företagen i chefspositioner, i vissa fall också delägare till företagen - samtliga innehar en position där de deltar i företagets strategiska arbete. Studiens tvådelade problemformulering lyder: “I vilken utsträckning integrerar svenska små och medelstora tjänsteföretag hållbarhet i sin företagsstrategi?” “Vilka drivkrafter respektive utmaningar har svenska små och medelstora tjänsteföretag till att integrera hållbarhet i sin företagsstrategi?” Resultaten visar att de studerade företagen integrerar hållbarhet i olika utsträckning. Detta har genererat tre olika kategorier för graden av integration, låg, medel och hög. Av de åtta studerade företagen innehar två företag en låg grad av integration, fyra företag kategoriseras till nivån medel och två av företagen en hög grad av integration. Vidare besvarades problemformulerings andra del genom en kartläggning av flertalet drivkrafter och utmaningar till denna integration. Fyra drivkrafter och fyra utmaningar har identifierats som de huvudsakliga faktorerna till att företagen integrerar eller inte integrerar hållbarhet i sin företagsstrategi. De fyra främsta utmaningarna till att integrera hållbarhet är; kunskap, finansiella incitament, knyta hållbarhet till kärnverksamhet och formulering & planering. Vidare identifierades följande fyra drivkrafter som de främsta; vara en god samhällsmedborgare, medarbetares välmående, företagets anseende och konkurrensfördelar. Slutsatserna presenteras i en modell för integration av hållbarhet i företagsstrategi för små och medelstora tjänsteföretag. Studien påvisar ett utrymme till att företag ska kunna integrera hållbarhet ytterligare. Detta kan leda till en högre ekonomisk lönsamhet för företaget själv och en ökad nytta för samhället.

Submitted by Márcia Magalhães da Silva (marcy_magalhaes@yahoo.com.br) on 2012-08-20T19:55:35Z No. of bitstreams: 1 Dissertação_vfinal_3.pdf: 707611 bytes, checksum: ea22499a01aaeb82cd198735a62a6f94 (MD5) / Approved for entry into archive by ÁUREA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2012-08-21T20:12:45Z (GMT) No. of bitstreams: 1 Dissertação_vfinal_3.pdf: 707611 bytes, checksum: ea22499a01aaeb82cd198735a62a6f94 (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2012-08-24T19:11:54Z (GMT) No. of bitstreams: 1 Dissertação_vfinal_3.pdf: 707611 bytes, checksum: ea22499a01aaeb82cd198735a62a6f94 (MD5) / Made available in DSpace on 2012-08-24T19:12:05Z (GMT). No. of bitstreams: 1 Dissertação_vfinal_3.pdf: 707611 bytes, checksum: ea22499a01aaeb82cd198735a62a6f94 (MD5) Previous issue date: 2012-06-15 / This study aims to evaluate the effect of regional concentrations in organizational performance of companies especially in the service sector. In order to achieve this goal we compared organizational performance of firms located in areas of geographical concentration to the performance of those outside these areas. We also compare the effects of regional concentration on the performance of companies in the service industry with companies in the industrial sector. The literature review revealed that there are advantages for companies located in concentration areas, leading to the main hypothesis of this study that such advantages would lead to a better performance of these firms. Thus, we sought to ascertain the existence of a relationship between organizational performance and geographic location of service industry companies. In order to identify regional concentrations we adapted the methodological criterion used in the industry sector. The indicators used were based on the number of establishments and employees obtained from the database of Annual Social Information Report (RAIS). The organizational performance was measured by two indicators of profitability (profit / net sales) and sales growth (growth rate). The source of performance data used was based on the following research database from the Brazilian Institute of Geography and Statistics (IBGE): Annual Industrial Survey (PIA) and Annual Survey of Services (PAS). The sample included 78,789 observations providers and 22,460 observations from the industrial sector between 2001 and 2005. The results were produced by using Hierarchical Linear Models or Multilevel Models. The results revealed a positive effect on the growth of businesses located in regional areas of concentration (for the industry and service sector), suggesting that firms located in such places grow faster than those which were located outside of these areas. However, there was no evidence of higher profitability. The findings of this study can inform management´s decision making process as it relates to locating firms in or outside regional concentrations. Furthermore, there are some implications for public policy, which include that a positive effect on the firm growth can orient incentive policies, in order to stimulate the regional development of concentration areas. / O presente trabalho tem por objetivo avaliar o impacto das concentrações regionais no desempenho organizacional das empresas brasileiras com ênfase no setor serviços. Com o intuito de atingir este objetivo realizou-se uma comparação entre o desempenho organizacional das firmas localizadas em áreas de concentração geográficas e aquelas situadas fora destas áreas. Além disso, procurou-se contrastar o efeito da concentração regional sobre o desempenho das empresas de serviços com as empresas do setor industrial. A revisão literária evidenciou a existência de vantagens para empresas concentradas regionalmente, o que levou à principal hipótese deste trabalho, de que tais vantagens ocasionariam melhor desempenho das firmas. Desta forma, buscou-se averiguar a existência de uma relação entre o desempenho organizacional e a localização geográfica das empresas de serviços regionalmente concentradas. O trabalho de identificação das concentrações regionais foi realizado adaptando-se os critérios utilizados no setor industrial para o setor serviços, a partir dos dados de número de estabelecimentos e de funcionários, obtidos através da base dados da Relação Anual de Informações Sociais (RAIS). O desempenho organizacional foi mensurado por dois indicadores: lucratividade e o crescimento de vendas. A fonte de dados de desempenho utilizada foi a base de microdados das seguintes pesquisas do Instituto Brasileiro de Geografia e Estatística (IBGE): Pesquisa Industrial Anual (PIA) e Pesquisa Anual de Serviços (PAS). A amostra utilizada incluiu 78.789 observações de prestadoras de serviços e 22.460 observações de empresas do setor industrial, entre 2001 e 2005. Os resultados foram produzidos por meio da aplicação dos modelos hierárquicos ou modelos multiníveis. Os resultados revelaram um efeito positivo sobre o crescimento das empresas situadas em áreas de concentração regional (tanto do setor serviços quanto da indústria), porém não foram encontradas evidências de maior lucratividade das mesmas. As conclusões deste trabalho contribuem para a tomada de decisão dos gestores, ao avaliar se deverão ou não situar seu empreendimento em uma área de concentração regional. Além de apresentar implicações para as políticas públicas, pois a constatação de um efeito positivo sobre o crescimento das firmas em determinadas concentrações pode direcionar políticas de incentivo, com o objetivo de estimular a formação de tais concentrações em determinadas localidades para desenvolvimento regional.

Occupational hearing loss resulting from noise exposures encountered in the workplace affects millions of workers and costs hundreds of millions of dollars annually in Workers’ Compensation costs in the United States alone. Some industries have been well studied, and the presence of hazardous noise in the work environment established and documented. The restaurant industry is one in which little current data exists, but in which there may be cause for concern. This work sought to quantify noise exposures for cooks, servers, and dishwashers and to determine whether or not any of these workers are at risk for Noise Induced Hearing Loss. Further, the researchers wanted to know what environmental factors present in the restaurants had the greatest impact on noise exposures for each exposure group. Statistical analysis was conducted on selected factors, and while nearly all were found to have significant effects on noise exposure for servers, only the number of minutes worked explained variance in exposures for cooks and dishwashers when all factors were included in analysis. These two groups are the ones most likely to be overexposed and they typically worked more than 480 minutes on the day the sample was collected. Efforts to control exposure must take these extended shifts into careful account. The study was limited by relatively small sample size, with 124 cooks, 119 servers, and 91 dishwashers employed at nine different restaurants participating. Future efforts to explain and characterize the sources of variation in noise exposure for these three groups should include greater numbers of participants and structure the data in a way that allows the effects of selected factors to be more clearly seen.

High voluntary employee turnover in the food service industry often exceeds 60%. Some food service leaders lack strategies to motivate employees to stay with the organization. High voluntary employee turnover negatively affects organizational profitability due to increased employee replacement costs and reduced organizational productivity. The purpose of this multiple case study was to explore the human capital strategies successful food service leaders use to reduce voluntary employee turnover intentions. The target population consisted of 4 managers of 4 different casual dining restaurants in Winston-Salem, NC who successfully used human capital strategies to reduce voluntary employee turnover intentions. The conceptual frameworks of this study were Herzberg's two-factor theory and G. S. Becker's human capital theory. Data were collected through semi-structured in-person interviews, employee handbooks, manager reference guides, exit interviews, and turnover trend reports. Transcript review and member checking strengthened the credibility and trustworthiness of this study. An inductive analysis of the data lead to the emergence of 4 themes, identified as positive work relationships with employees, employee motivation, employee incentives, and employee selection. Social implications include providing organizational leaders with a better understanding of human capital strategies to reduce voluntary employee turnover intentions. Additionally, the findings from this study may contribute to social change through improved organizational profitability which could increase competitive advantage and economic sustainability in the United States.

在現今知識經濟競爭時代中，新興科技企業不斷地衍生成立，每家企業的技術能量更加地深化與專業化，但企業的技術光譜卻相對變窄許多。因此，企業在面對日益劇烈的產業競爭以及急遽被壓縮的產品生命週期時，能否迅速且確實的取得新技術或是互補技術，以便順利進行「新產品開發」，進而及早推出產品與服務於市場上（time to market），將是決定企業生存的重要課題。 然而，技術供給來源散佈在世界各地的研究機構、大學、與企業之中，如何降低企業搜尋其所需技術的成本，提昇整個經濟體的技術媒合效率，也將是知識經濟時代決定經濟體競爭力的關鍵因素。 再者，知識經濟時代的產業結構大幅轉變：企業從原本重視土地、廠房、生產設備等固定資產價值，轉而追求以知識為基礎的「無形資產」（包含法律所保護的智慧財產權，以及其他如：品牌、商譽、供應鏈或客戶關係管理能力、行銷能力等）。但是，此種發展亦帶來新的挑戰，就是傳統的有形資產評價標準並無法適用於此種無形的智慧資產，如何對知識型產業所重視的「無形資產」進行客觀的評價，乃成為發展知識經濟的另一個關鍵因素。 本研究係以策略性思考（範疇、網路、資源）的角度切入，參照國外知名智慧財產技術服務業者的營運成功特性，並藉由廣泛的次級資料、文獻收集，與多重個案、深度訪談的方式，來審視我國智慧財產技術服務業（以鑑價與技術仲介業者為例）的營運現況，進而對業者提出在經營管理上可行之建議，同時也作為我國政府推動智慧財產技術服務業之政策發展上的參考依據。 本研究所得之研究發現如下：（節錄） 一， 我國無形資產鑑價產業的市場需求持續增加，連帶使得鑑價服務業者的投入意願與服務經驗、能力不斷的向上提升；反觀技術仲介產業因為市場需求還不明顯，因此降低了仲介服務業者的投入意願，技術仲介產業發展因而較為緩慢。 二， 我國智慧財產技術服務業者之策略聯盟情形十分普遍，對於技術事業化的相關活動，如：營運計畫撰寫、協助尋找技術、商品開發、市場分析、投資評估、尋找投資資金、行銷管道……等，皆能透過與策略伙伴的合作搭配，提供全面性的智慧財產技術服務。 三， 我國智慧財產技術服務業之從業人員，具有多重背景（科技、法律、管理）的人才仍然不足；此外，目前政府對於無形資產鑑價與仲介機構仍然無法令可管，對於從業人員的資格也不加限制，使得無形資產「鑑價」與「仲介」服務業者呈現參差不齊的現象，嚴重影響公信力。 四， 無形資產融資貸款的關鍵瓶頸在於：1.「無形資產擔保品後續處置問題（如何再出售？）」。 2.「鑑價機構之公信力（不知如何評鑑鑑價報告？）」 3.無形資產融資貸款者的還款計畫（貸款人需提出完整且可行的營運計畫書，清楚說明現金流量與發生時機）。 五， 我國智慧財產技術服務業之政府主管機關過於分散，加上各部會的溝通、協調缺乏效率，導致政策、法令決策緩慢，使業者無所適從。 由以上各點研究發現，本研究提出幾項建議，如下所示：（節錄） 一， 政府應多加鼓勵產業界運用智慧財產技術服務（尤其是技術仲介服務），進而創造與增進市場需求。 二， 智慧財產技術服務業者應加強與策略伙伴的連結。（尤其是創投，投資顧問公司）。 三， 智慧財產技術服務產業中，老字號的服務業者應考量：如何增加與客戶之間的「專屬陷入成本」，以確保客戶與之建立長期且緊密的合作關係。而新進入的服務業者，則應考量如何降低顧客的「外顯單位效益成本」、「資訊搜尋成本」與「道德危機成本」。 四， 政府應多方釋出委託專案計畫，以協助智慧財產技術服務業者成長。同時政府也應儘速訂定智慧財產技術服務相關的法令、補助措施，促進智慧財產技術服務業的發展。 五， 智慧財產技術服務業之相關政府負責單位過於龐雜，應由較高位階的部會，統籌設立單一窗口，以解決政府跨部門之間的溝通不良與無效率。 / As new technological companies sprang up in this knowledge economies era, technological capacity of a company is getting deeper and more professional. Technological scope, however, becomes narrower. Therefore, it is an important issue for companies to survive that if it can quickly and accurately acquire new or complementary technology to develop new products when face to rigorous competition and shortened product life cycle so that they can smoothly launch products and service time to market. Nevertheless, sources of technology supply spread in research institutions, universities, and companies. How to reduce costs in sourcing required technology and improve the efficiency of technology transaction is one of the key factors to decide the competitiveness of an economy. Moreover, industrial structure has been changed a lot in this knowledge management era: companies turn to seek intangible assets instead of fixed assets. The former includes law protected intellectual properties, brand, good will, supply chain, abilities of customer relationships, and marketing, which are based on knowledge. The later includes lands, plants, and equipments. However, this kind of development brings new challenges. Traditional valuation method of tangible assets can not be applied to intangible intellectual properties. How to objectively valuate intangible assets focused by knowledge based industries is another key factor to develop knowledge management. This study is based on strategic points of view (scope, network, and sources), refer to characters of operational success of famous international intellectual property and technology service industry. Rather, this study examine the intellectual property and technology service industry in Taiwan (the case study on the valuation and technology transfer sectors) by secondary information gathering, literature collection, and several case studies and deeply interviews. Further, I propose feasible recommendations on operation and management. Meanwhile, this study could be one of references when our government forms policies to improve intellectual property and technology service industry. The findings of this study are shown as follow: (extracted) 1. The demand of valuation of intangible assets in Taiwan is continuously increasing, resulting in the increase of input willingness, service experience, and abilities of valuation service industry. On the other hand, the demand of technology transfer is not obvious, which lower the input willingness. Therefore, the development of technology transfer industry is slower. 2. It is quite popular for Taiwanese intellectual property and technology service companies to have alliance with other companies. By the corporation with alliance companies, one company can provide total intellectual property and technology service, such as business plan writing, new technology searching assistance, product developing, market analysis, investment evaluation, fund raising, marketing channel, and so on. 3. There are insufficient professionals with muti-background, such as with technology, low, and management, in Taiwanese intellectual property and technology service industry. Rather, no regulation could be applied to Taiwanese intellectual property and technology service industry. There is no criterion to judge professionals’ qualification, which makes valuation and technology transfer sectors uneven, seriously affect power of fairness. 4. The bottlenecks of intangible asset financing are: (1) how to deal with intangible asset collaterals (how to resell them?) (2) fairness of the valuation institution (how to valuate a valuation report?) (3) repayment plan of intangible asset loans (borrowers have to propose a complete and feasible business plan, clearly describing the time and the amount of cash flows) 5. The regulators of Taiwanese intellectual property and technology service industry are too diversified. Moreover, because of the lack of communication and efficiency among regulators, policies are made in a delay mode. Companies do not exactly know what to follow. Based on the findings above, I propose some recommendations as follow: (extracted) 1. The government should encourage industry to use intellectual property and technology service, especially technology transfer service. It could then create and increase market demand. 2. Companies in the intellectual property and technology service industry should improve connection with alliances, especially with venture capital and investment consulting firms. 3. The old companies in the intellectual property and technology service industry should consider: how to increase cost of Hold-up of customers, in order to ensure that they can establish a long-term and closely cooperative relationship with customers. New entry service providers should consider how to increase the benefit, and reduce information searching costs and moral hazard costs of their customers. 4. The government should release government’s funding projects to assist intellectual property and technology service industry developing. At the mean time, the government should set laws and subsidization policies related to intellectual property and technology service industry, improving the development of intellectual property and technology service industry. 5. Regulators in charge of intellectual property and technology service industry are too many to follow. Single window should be set by higher governmental department to resolve the poor communication and inefficiency among governmental departments.

中國自推動改革開放政策以來，經濟成長迅速，國民所得不斷提升，醫療需求與日俱增；再加上中國為順利加入WTO，2000年起更釋放醫療利多措施，放寬外資投入中國醫療服務市場限制。為此，旺旺集團旗下之湖南旺旺醫院搶得機先，於2005年底開業，不惟成為《中外合資、合作醫療機構管理暫行辦法》頒布後，中國第一家中外合資大型綜合醫院；亦是台商在大陸興建完成且正式營運之首家醫療機構，甚具指標性意義。 本研究除介紹中國醫療產業環境及相關政策法令外，更以個案研究法探討湖南旺旺醫院之興建動機、進入模式及經營策略。透過深入訪談並輔以次級資料分析，本研究發現，目前中外合資醫療機構由於數量少、進入時間短，尚不足以撼動公立醫院的地位，但在中國「看病難，看病貴」問題依然無法有效解決的情況下，以效率及品質著稱的民營大型醫院，應有相當之競爭優勢與發展空間。湖南旺旺醫院營運迄今已兩年餘，其透過醫院資訊系統建構整體醫療流程、以制度及人才奠定厚實根基等著重內部發展之經營策略，已逐漸獲得病人信賴並在經營實績上漸受肯定，應可供作其他跟進者發展布局參考。 至於兩岸醫療交流合作議題，由於台灣醫師薪資普遍較高，未必是符合成本的必然選項，建議應善用台灣管理經驗，就地建置系統性人才來源，方能掌握雙贏契機。總之，無論台資企業或醫療機構，唯有入境問俗、順勢而為，改變傳統思維與既有作法，才能在競爭激烈的中國醫療市場占有一席之地。 / Since China started to adopt the reforming and opening-up policy, it has seen rapid economic growth and ever-increasing medicare demand. To join WTO, China opened its medicare service industry for foreigners to invest in year 2000. Given such a background, the Want Want Group pioneered to found the Hunan Want Want Hospital—the first Chinese-foreigner joint ventured large general hospital following the dictum of “Interim Measures for Administration of Chinese-foreign Joint Venture and Cooperative Medical Institutions”. The hospital consequently sets an example of such joint ventures. In addition to discuss the environment of the Chinese medicare service industry and corresponding policies/regulations, this study explores the founding motivations, the entry mode, and the set of management strategies of Hunan Want Want Hospital. Through in-depth interviews and secondary data analysis, the study finds that owing to the still-small number and the still-short history of which, Chinese-foreigner joint hospitals have not yet gained the high ground to challenge public hospitals’ position in China. However, the study also finds that large private hospitals, renowned for their efficiency and quality, own substantial competitive advantage and expansion potentials. As an example for followers to emulate, Hunan Want Want Hospital has nurtured trust among its customers and performed well on several fronts because it developed a comprehensive information system to handle details of complicated medicare procedures, set up concrete rules for layers of management, and well-utilized human resources after more than two years’ operation. As far as the cross-straight medicare cooperation is concerned, this study finds that disparity in human resource cost across the straight may be an issue for Chinese-foreigner joint hospitals in China to address, and suggests that a win-win situation is achievable through the import of Taiwanese management expertise as well as the localization of human resource management. To conclude, Taiwanese medicare services, just like Taiwanese businesses in China, should adapt to Chinese local market environment and change accustomed management mindset so as to survive and grow in the Chinese medicare market.

近年來經濟復甦，資訊科技投資金額和規模有增加趨勢，對於資訊科技投資的報酬、評量、和優先取捨的決策再次成為資訊科技經理人的重要課題。因此，本研究經由文獻探討，定義資訊科技投資和資訊科技資本，並且嘗試發展資訊科技投資與應用的評估構面與指標，讓企業組織評估本身的資訊科技投資。透過深入的個案訪談和大量問卷調查，了解我國資訊電子業與金融服務業之資訊科技投資和應用的現況，提供參考作法，並且比較我國資訊電子業以及金融服務業兩個產業當中，資訊科技如何提昇公司組織的競爭優勢。 研究結論發現，我國資訊電子業的資訊科技投資貢獻主要來自三個方面，首先是策略貢獻度、再者是降低成本貢獻度、其次是流程效率貢獻度；我國金融服務業在資訊科技產出構面，於個案訪談和問卷調查結果同時關心創新重視度、降低成本貢獻度、流程效率貢獻度，同時也注重供應商與客戶關係要求度、供應商與客戶關係貢獻度。因此，資訊科技經理人首要目標則為協助企業以最少的企業資源來掌握關鍵的資訊科技投資績效指標，以提升企業的競爭力。 / In recent years, organizations have invested heavily in information technology to support their work processes. Therefore, how to evaluate and assess the return on IT investment becomes a critical issue for IT managers again. This study strives to develop the dimensions and indicators of IT investment so as to help organizations to assess their IT investment. In addition, through case studies and questionnaire investigations, this study investigates the IT investment status in information electronic and financial service industries that provides reference for other organizations. Finally, this study tries to find out how to increase organizational competitive advantages by IT investment in these two industries. The results suggest that the contribution of IT investment in information electronic industry comes from strategy contribution, reducing cost, and process efficiency. In the meantime, the financial service industry emphasize innovative products and services, reducing cost, process efficiency, and supplier/customer relationship when it comes to the issue about performances of IT investment. As a result, in the situation where the organization resources are limited, the main goal for IT managers is to help organizations become more competitive by controlling the imperative indicators of IT investment.