M.Com. (Accounting) / Please refer to full text to view abstract

M.Com. (Business Management) / The uncertain, turbulent society we live in today, not only effects our lives but also the business we operate in. Change is taking place world wide. Is the society, in which business and the clientele operates ready for this change? What is the attributes for a successful business in the build up to the year 2000? ITC at present is going through these changes to adapt for the future, and keep its leading edge. Not only is technology leapfrogging, it is also the ability to read the consumers demand for products. To change a company, factors to consider is; culture, leadership style and motivation. The keyword to be a change agent is what personnel should adapt to and be part of there daily routine. ITC organizational culture had to change. A culture audit was done and a culture profile was developed to ascertain where ITC was in the cultural change process. Leadership is one of the most important ingredients in change. The change that took place in leadership attributed to the success in changing the culture in ITC as well as enhancing the motivation process. In both the leadership and culture profiles, performance is what the company is striving towards. Unfortunate performance is second to supportive profile where caring, helpfulness and teamwork is the dominant dimensions. If motivation is absent in the changing process, success will be very difficult to achieve. Motivation is the vehicle where a organization will achieve its goals and objectives. To satisfy the needs of personnel not only contributes to achieving the goals but also spears the individual to greater actions and self fulfilment. ITC must fulfil these needs, for managing the change process successfully motivating workers to participate in the change is the pivot for success.

This study is according to the assumption of Systems dynamics approach to discuss the definitions of crisis management theory, and believes that there is not only crisis that happened naturally or simply created by human error, but also self-formed crisis by decision maker: Crisis comes from a decision which was right at that time. After complex interaction in the organization structure, this decision could turn into a serious crisis. If we can find out which decision would created crisis like that, or change the wrong structure, manager could put more effort on those crisis that could not be predict, and release the resource burden of management. The conclusions of this study are presented as follows: 1. This study divides crisis into two categories: Crisis that formed gradually and accident. The former could be solved by systematic view. 2. Form the history of studied case, we found that if decision maker didn¡¦t think about what side effect might have in the future, it could trigger some of reinforce loops and cause the crisis. And the reason of why they make the wrong decision is caused by the mental models of what could be right. 3. Each of the Fifth disciplines of learning organization could make the organizations more healthy, it could have chance to avoid all the troubles in this case study, and keep the decision makers and members of organization from making wrong decision according to their mental models.

We propose and empirically test a new hypothesis that managers rationally choose between specific channels of earnings management to meet earnings benchmarks. Prior research documents that managers are ready to interfere with the neutrality of financial reporting process to report earnings above zero, earnings above last year's earnings, and earnings above analysts' forecast. However, there is a controversy over whether this earnings management to meet or beat earnings benchmarks is intended to distort investors' view by delaying the disclosure of bad news or whether it is intended to communicate managers' private information about the firm's strong future performance. We argue that the credibility of the earnings management signal crucially depends on the cost of its imitation. As revenue management is more costly to imitate than cost management, we argue that managers who intend to send a credible signal about their firm's future performance likely boost revenues rather than depress costs. To test this prediction, we use a recently developed model of discretionary revenues that is arguably more powerful in detecting earnings management than traditional techniques. The empirical results are consistent with our predictions for the most important earnings benchmark - the consensus of analysts'...

論文摘要 本研究旨於探討國內五百大企業危機溝通管理概況，透過問卷調方式，針對台灣五百大企業公關業務負責人進行實證調查，並將危機溝通管理過程分為預防與準備階段以及回應階段，分從議題管理、關係管理、溝通機制設立、形象修復策略使用、選取形象修復策略之考量因素、形象修復策略息之傳遞形式、以及公關從業人員溝通自主性等面向，探討國內五百大企業危機溝通管理概況。 研究結果顯示，就危機溝通預防與準備階段的議題管理而言，國內五百大企業負責公關業務的部門，有高達九成以上平時有蒐集組織或產業的相關議題或報導資訊。另外，有近八成比例的企業有專人負責執行議題偵測任務，主要利用平面媒體（報紙、專業期刊或一般期刊雜誌）作為議題偵測的來源管道。其次，就關係管理面向而言，國內五百大企業最重視的利益關係人為「顧客」，其次為「政府主管單位」與「投資者」。企業公關業務負責人，大多表示組織與利益關係人間的關係良好。在溝通機制設立上，國內五百大企業有近六成比例設有書面或具備成文的危機管理政策，另有近七成比例設有危機管理小組的溝通機制，小組成員多由組織中各部門所組成，公關業務負責人也多半身任危機管理小組成員。在設有危機管理小組機制的企業中，有近七成比例設立可供危機管理小組運作的危機管理中心，以及多數在平時握有一份最新媒體名單。 研究結果亦發現，國內五百大企業有近九成五比例設有媒體發言人，配置以1位媒體發言人為主，其中主要以公關業務負責人或執行總裁擔任。整體而言，國內五百大企業的媒體發言人，有近五成比例曾受過媒體應對之訓練。 在危機溝通回應階段方面，研究結果指出，國內五百大企業不論面對天然災害、惡意破壞、科技型、消費者使用不當、管理失當或價值扭曲等不同危機類型，較常採用「提供資訊」與「哀兵策略」等形象修復策略。另外，「建構新議題」、「承認/道歉」、「逃避責任」與「否認」策略，是企業面對危機事件時較不常使用的策略。研究結果顯示，相較於由外在環境所引發的危機類型，企業在面對由組織內部所引發的危機類型時，傾向採取「進行修正行動」、「形式上致意」、與「承認/道歉」等形象修復策略。 另外，在選取形象修復策略之考量因素方面，研究結果顯示，公關業務負責人大多同意Coombs（1995）所提的四個考量因素：危機類型、危機損害程度、證據真實度、組織過去表現。換言之，此四因素是影響企業在實際危機事件中，決定選取何種形象修復策略的重要考量因素。有關形象修復策略訊息之傳遞形式上，國內五百大企業多能達成「一致性」、「易得性」等訊息傳遞形式要求。不過，相較於組織在「一致性」與「易得性」等訊息傳遞形式上的表現，企業在訊息傳遞形式中有關「迅速性」的實際表現則屬較弱一環。最後，就公關從業人員溝通自主性而言，國內五百大企業公關業務負責人，多半具有溝通自主性，其與組織內部的法務人員在危機溝通回應階段的互動概況良好。 本研究進一步觀察企業特性與危機溝通管理的關聯性，發現企業的營收排名、員工人數、有無獨立關部門等特性，與組織危機溝通管理預防與準備之關聯。研究結果顯示，營收排名愈前、員工人數愈多的大型企業，不論是對議題偵測的重視程度、或對危機溝通機制設立，都顯示較高比例的重視情形。再者，設有獨立公關部門的企業，在以下面向上也呈現高度成效：1)提昇與其最重視利益關係人的關係管理，2)形象修復策略訊息傳遞形式的表現，顯示公關專業的確有助於提升企業危機溝通管理成效。 / none / 目錄 第一章 緒論 1 第一節 研究動機與目的 1 第二節 研究的重要性 3 第二章 文獻探討 9 第一節 危機溝通管理的意義與重要性 9 第二節 危機溝通的預防與準備 15 第三節 危機溝通的回應 29 第四節 企業特性與危機溝通管理的可能關聯性 51 第五節 研究架構與研究問題 53 第三章 研究方法 58 第一節 研究對象 58 第二節 測量工具與測量變項 58 第三節 施測程序 66 第四章 資料分析與研究發現 69 第一節 樣本基本資料 69 第二節 組織在危機溝通預防與準備階段的管理概況 74 第三節 組織在危機溝通回應階段的管理概況 88 第四節 企業特性與危機溝通管理的關聯性 99 第五章 結論 112 第一節 研究發現 112 第二節 研究限制與建議 119 參考文獻 123 附錄 131

台灣的產業型態已逐漸由勞力密集的傳統產業轉型為知識密集的科技產業，已成為資訊電子生產大國，共有十多項資訊設備佔有率高居世界第一。而我國以中小企業為主的產業結構，研發經費的投入往往無法與國外大廠相比，產學研合作研發便成為我國產業創新中相當重要的一個環節，大學與研發機構在研發創新上的成果是提升產業技術水準的重要來源。 智慧財產權在科技業可說是重要的競爭武器之一，智慧財產權管理更為各企業亟欲增進的能力。立法院於1998年底通過科學技術基本法，通過將合作研發成果的智財權中政府出資部分的權利下放給研發單位，對我國產學研合作的智慧財產權管理具有相當之影響，而後如何執行以達成技術擴散，更是需要深入探討。 本文希望從管理面與法律面來探討產學研合作的智慧財產權管理，透過（1）國內外文獻探討；（2）專家深度訪談；（3）先進國家產學研合作與智財權管理之探討；（4）國內產學研合作與智財權管理之個案分析等方式來進行探討。借重國外經驗，發現國內實行時的問題，以期經由良好的合作與技術移轉制度，使學研單位獲得經費補助與權利金回饋，且亦使廠商獲得切合需要之技術的使用權，讓創新成果獲得保護，並讓知識能充分移轉流通，強化我國國家創新系統。 本研究建議如下： 一、 對政府而言 （一） 以藏富於民的原則將智財權下放 （二） 例外介入以使成果充分使用 （三） 專利成果應用的限制 （四） 建立產業技術移轉服務體系（ITTS） （五） 修改相關法令 二、 對大學而言 （一） 應設立專責的智慧財產權管理單位 （二） 與中介機構合作執行智慧財產權管理 （三） 將研究方向分為基礎研究導向與產業技術導向 （四） 鼓勵大學教授投入產業服務 （五） 設立創新技術公司 三、 對研發機構而言 （一） 研發機構應更積極鼓勵研發人員投入研發 （二） 積極與民間企業合作並從事技術推廣與技術移轉 （三） 加強智慧財產權管理能力 （四） 落實R＆D人數/智財權業務人數比例 四、 對廠商而言 （一） 培養本身研發能力與技術承接能力 （二） 善用外在技術資源 （三） 建立智慧財產權權管理制度 （四） 與學研單位合作應秉持多次合作的誠意 （五） 與學研單位建立長期合作關係並合理的給予回饋 目錄 表 目 錄 3 圖 目 錄 5 第一章 緒論 7 第一節 研究背景 7 第二節 研究動機 10 第三節 研究目的與問題 12 第四節 研究大綱 13 第二章 文獻探討 15 第一節 智慧財產權 15 第二節 科技基本法 26 第三節 產學合作 29 第四節 產研合作 39 第三章 研究方法 45 第一節 研究取向 45 第二節 研究方法 47 第三節 訪談對象 48 第四節 個案範圍 49 第五節 研究限制 50 第四章 先進國家產學研合作與智慧財產權管理 51 第一節 美國產學研合作與智慧財產權管理 51 第二節 日本產學研合作與智慧財產權管理 83 第三節 德國產學研合作與智慧財產權管理 101 第五章 國內個案分析 119 第一節 工業技術研究院 119 第二節 台大慶齡工業中心 155 第三節 宏□電腦 175 第六章 結論與建議 191 第一節 結論 191 第二節 對政府的建議 195 第三節 對大學的建議 201 第四節 對研發機構的建議 204 第五節 對產業界的建議 206 第六節 對後續研究的建議 209 參考文獻 213 / Taiwan’s industry has transferred from traditional labor-intensive industries to knowledge-intensive technology industries. Furthermore, Taiwan has become a leading country for information and electronics manufacturing industries. According to statistical data, Taiwan has leaded more than ten items of components in their industries in the world and their marketing shares are getting up. But our industrial structure is based on Small Middle Enterprise (SME). The R&D capability can’t keep up with the oversea big companies. The collaboration between industry, university, and research institute is very important for Taiwan’s industries. SME depend universities and research institutes’ research outcomes to bring up the industrial technology level. Intellectual Property Right (IPR) is one of the most important competitive weapons for industry. As a result, IPR management ability is what every firm would like to cultivate. In 1998, the Legislative Yuan passed the Science and Technology Basic Law which allowing the IPR releasing from the government sponsored projects to the research institutes and universities. It would have a tremendous effect on the IPR management in collaborated research between industry, university, and research institute. From the management and law’s point view, the purpose of this thesis is to (1) clarify and analyze the international and domestic data of IPR management; (2) compare the collaborated research between industry, university, and research institute in advanced countries such as the United State, Japan, and Germany; and (3) study the case of Industrial Technology Research Institute (ITRI), Taiwan University, and ACER to discover the practical IPR management problems in Taiwan. With proper university and industry collaboration and technology transfer system, universities will get proper return for the research fund and industry will be able to utilize the invention well. Therefore the innovative research outcomes would be protected and the knowledge would diffuse smoothly that reinforce Taiwan’s National Innovation System (NIS). Consequently, this thesis makes the following suggestions for government, universities, research institutes, and industries: 1. For Government (1) Allow the university and research institute to own the Intellectual Property Right. (2) Government own the exceptional involvement right in order to apply the R&D outcomes well. (3) Proper restriction to patent application. (4) Establish Industrial Technology Transfer Service (ITTS). (5) Amend the relative regulations and laws. 2. For University (1) Establish specific IPR management office. (2) Collaborate with the agency institute to executive IPR management. (3) Divide research direction into basic research orientation and industrial technology research orientation. (4) Encourage professors devoting the industrial service. (5) Fund the innovation technological company. 3. For Research Institute (1) Encourage R&D staff devoting more effort in their job. (2) Actively collaborate with industry and engage in technology transfer and promotion. (3) Enhance IPR management ability. (4) Improve the R&D staff / IPR management staff ratio. 4. For Industry (1) Cultivate R&D ability and technology receiving ability. (2) Utilize outside technology resource well. (3) Establish IPR management system. (4) Remain condor when collaborate with universities and research institutes. (5) Establish long-term partnership with universities and research institutes then give them reasonable feedback.