媒體危機事件扮演之角色: 以台灣印刷媒體在SARS危機為例 / This study aims to explore the interaction between the media and the government during Taiwan’s SARS crisis of 2003 and observe the media’s attitude toward the government’s efforts to contain the epidemic. This paper is particularly interested understanding whether the media presented the government in a way that enabled or inhibited the government’s efforts to manage the crisis. Qualitative content analysis is used to operationalize print media’s “framing” of events. Articles are collected from two print media outlets, China Post and Taipei Times.

中華民國會計研究發展基金會於2004年7月發佈財務會計準則第35號公報：「資產減損之會計處理」並對會計年度結束日在2005年12月31日（含）以後之財務報表適用之，但得提前適用。35號公報規定企業資產發生減損時，須對資產認列減損損失，以反映企業資產之真實價值。然而，資產減損之認列可能對企業之會計盈餘、資產之帳面價值造成衝擊，本研究之主要目的係找出提前適用35號公報公司其公司特性，藉此瞭解其提前採用之動機與目的，並且檢視提前適用35號公報之公司是否同時進行盈餘管理之行為。 實證結果顯示：(1)提前適用35號公報公司，其公司特性為有著較低之負債比率、資產報酬率與股利支付率，且公司規模較大。此外，過去年度之公司特性並非影響公司是否提前適用35號公報之決定因素。(2) 提前適用35號公報公司確實有從事使淨利下降之盈餘管理之行為。 / In July 2004, Accounting Research and Development Foundation in Taiwan issued Statement No.35,“Accounting for the impairment of assets”. This accounting standard was effective for financial year ending after December 31, 2005, with early application encouraged. To reflect the true value of assets statement No.35 requires firm should recognize assets impairment loss when assets have impaired. However, assets impairment recognized may impact a firm’s accounting earnings and book value of long-term assets of the firm. This study investigates the main firm characteristics of early adoption of the new accounting standard and weather early adopters have earning management at the same time. Empirical results suggest that: (1) firms that early adopting statement No.35 are those with lower debt to asset ratio, return on asset ratio, dividend payout ratio and which are small sized. Besides, firm’s characteristics in past years are not determinant of early adoption of the new accounting standard. (2) Early adopters of the new accounting standard indeed use earnings management to lower the net income.

本篇論文主要探討台灣期貨市場於2005年至2008年的快速抽單(Fleeting orders)現象。文章將市場交易者區分為機構法人、散戶、自營商以及外資共四類族群，研究抽單背後的動機是否與各族群中交易者的下單積極程度、追價動作，或是降低成交成本有關。實證結果顯示，機構法人在快速抽單動作上無顯著動機；在散戶部分，僅部分散戶具有能力進行快速抽單，而其主要動機是為了降低交易成本。自營商的進場動機，主要是以造市為考量，因此測試市場上是否存在更激進的交易對手單是快速抽單的原因之一。此外，自營商亦會因要降低成交成本而進行快速抽單的動作。由於外資的主要策略是使用波段操作獲取大額利潤，無顯著證據證明外資進行快速抽單的動機是涵蓋於上述三種假設。 本文亦透過實證分析，探討快速抽單與合約報酬的關係，並以研究觀察有較高的快速抽單率是否會帶來較佳報酬，實證結果顯示各族群皆無顯著正相關，但散戶有顯著負相關。四類族群各自有不同的交易型態，故不能將他們概一而論，本篇論文的貢獻即是透過快速抽單，證明四個交易族群在程式交易上，具有不同的策略方向以及對於市場有不同的熟悉程度。 / This paper focuses on the phenomenon of fleeting orders in Taiwan’s futures markets from 2005 to 2008. Traders who in the markets will be divided into local institutional investors, individual, Dealer, and foreign institutional investors. Our study will find the motivation behind fleeting orders under the three hypotheses: attractive, chasing, and the cost-of-immediacy. The empirical results show that local institutional investors have no significant motivation. Only part of individual investors have the ability to use fleeting orders, and their main motivation is to reduce transaction costs. Dealers act as a market maker, so the main motivation for dealers is to raise liquidity. So to test whether a more aggressive limit orders exists in the market is one of the reasons for them to submit fleeting orders. In addition, dealers will also cancel limit orders in order to reduce the transaction costs. Because the main strategy for foreign institutional investors is to obtain a large profit during a period, they have no significant evidence to explain any motivation under the three assumptions. This article also analysis the relationship between fleeting orders and performance, and investigate whether the high fleeting ratio could bring much better profits. The empirical result show that all of four type investors have no significant positive correlation of fleeting orders and performance, but individual investors have significant negative correlation of fleeting orders and performance. Each of four type investors has different trading patterns, so that we should treat them case by case. The contribution of this paper is to prove that the four type investors have different strategies when they use trading program, and they also have different experience in Taiwan’s futures markets.

Background- During recent decades, more and more employers of Taiwan especially electronic industry utilise the system of job responsibility to apparently cause working hours of Taiwan has been longer than other developed and developing countries in the world. Thus, more and more employees are aware of they are working in the environment where is surrounding by high pressure. Purpose- This study aims to explore the relation among job pressure, burnout, retention intention, and motivation in electronic industry of Taiwan. Especially, it will focus on seeing whether the motivation can moderate the negative impacts of job pressure and burnout as a feasible solution. Research Design- This research is going to send the questionnaires through Google Forms to all current full-time employees in an Electronic Industries company of Taiwan, Winmate Inc. This research had received over than 500 valid questionnaires. All collected data were analysed by using SPSS22 (Statistical Package for the Social Sciences) to find out the relation among the variables mentioned in this study. Conclusion- Job pressure and burnout both have significant negative consequences causing employees’ low retention intention. However, the employees’ retention intention can be encouraged by motivation practice that is crucial to reach the high level of organisations’ competitiveness. Thus, organisations should continuously revisit, reflect, and improve their existing policies and practices to develop a more brilliant work environment for employees as a long-term goal of retaining.

創新是進入二十一世紀以後，全球共同關注的焦點議題，不論對企業或對國家而言，均可謂扮演著成長引擎的角色；而本研究進一步認為，產業創新是企業在思考更上一層樓時應該著眼的大方向，更是政府在創造國家競爭力上不可忽視的重要課題，有必要了解其本質與內涵。由於過去文獻大部份僅探討以企業為主體的創新議題，即使論及產業創新，亦多屬定義上的著墨，缺乏具體且完整的架構論述，因此本研究透過實際案例來探討產業創新的實際內涵與具體模式，研究本身即屬一創新產物的聯盟組織──A-Team，以產業創新的觀點探究其如何造成台灣自行車產業今日的創新升級，藉由架構出其已證明可行的模式與實務操作重點，提供產業界應用之參考。 此外，不同於一般對A-Team強調其內部互動結果的相關研究，本研究同時亦重視A-Team發展過程所遭遇的實務問題與解決過程，並發掘其尚有待突破的問題與原因，最後也提出相應的建議。本研究同時亦回顧台灣自行車產業一路發展至今的歷史，發現其階段性成果之體現恰可說明台灣中小企業的一種「軟實力」，故本研究亦建議政府有關單位應重新思考固有對「傳統產業」的區分是否適當，本研究認為政府未來在制定產業政策時，尚可納入產業的競爭力、獲利力等思考面向進行規劃。 本研究針對產業創新與實務案例進行關聯性與理論化之探索研究，嘗試由實務案例歸納出一完整可供實務界參考之產業創新模型，而研究結果摘要如下： 1.A-Team的出現乃欲解決台灣產業外移與自行車產業走入價格競爭困境之問題，是故其產業創新背景來自產業遭遇困境，產業創新動機乃出自於欲解決產業所面臨之問題。 2.A-Team重新定位台灣自行車產業在全球扮演的角色為──「台灣為全球自行車市場創新樞紐及創新產品與服務的來源」，以此作為努力的大方向。由此可見就全球化競爭的產業而言，產業創新第一步在於建立其差異化的市場定位，產業創新過程的任何戰術均為達此戰略目標而來。 3.A-Team由巨大與美利達兩大世界級成車廠聯手發起，首先由其供應商與協力廠中篩選、募集初始會員，會員組成涵蓋產業上、中、下游廠商。由此可知，產業創新涉及整個產業鏈，非產業任一端所能獨立達成，而台灣自行車業以其獨特的產業聯盟方式成立A-Team，作為產業創新的樞紐。 4.A-Team定調其發展主軸在「協同管理」、「協同開發」、「協同行銷」，實際執行方式乃由協助會員導入豐田生產管理(TPS)與E化做起，改善會員廠商的生產製造管理效能，此亦目前實踐得最為成功的一個軸心。由此可知，台灣自行車產業原來有著生產製造、研發設計、經營行銷能力上的「不夠好」問題，為了開創「夠好」產品的新市場，乃在A-Team架構下結合產業鏈各端，以「集體學習、個別改善」的方式進行整體產業能力的提升，因此提升產業成員能力是傳統製造業創新升級的首要課題。 5.承上，在A-Team的發展主軸中「協同管理」在生產製造能力的提升上，因導入TPS、引進資訊科技，及施行會員彼此定期觀摩與檢驗成果的作法，而有顯著的精進，然在「協同開發」、「協同行銷」方面則尚未達到令A-Team滿意的成績。本研究認為A-Team在「協同開發」、「協同行銷」目標上至今仍難以突破的原因，除了研發設計與行銷實力本來就不易由內部短期培養而成之外，另一大關鍵因素在於A-Team會員中其實存在競爭關係，巨大與美利達即是一例，因此產業創新就A-Team模式來看，不可忽視「利益衝突」的問題，本研究建議從「智慧財產規劃管理」的面向去解決；而行銷議題則建議應思考以發展「產地品牌」為共同行銷所努力的目標，讓「台灣自行車」在全球建立像「紐西蘭奇異果」一樣的國家品牌印象，此亦產業創新可作為其後維持競爭力的參考策略。 6.A-Team創造自行車產業在台灣與大陸的兩岸分工生產模式──A-Team許多會員原來其實已將公司、廠房移至大陸，在A-Team的要求下才又將部份基地遷回台灣，而形成台灣研發生產高級自行車、大陸生產中低階自行車的分工模式，其中巨大與美利達乃以創造副品牌或第二品牌的方式行銷不同等級的自行車，並堅守高級自行車由台灣生產組裝的原則，以落實兩岸自行車產業的差異化。由此可見，處於全球競爭環境之中，產業與企業在世界工廠的磁吸效應下，外移成本低廉國家並非維持競爭力的唯一途徑，A-Team即是為了解決此種產業兩難問題的創新產物，因此產業創新可參考台灣自行車A-Team模式而發展產業在本地的新價值，此亦可視為一種破壞式創新，而欲解決的是傳統產業「既有市場」(因價格競爭造成產品不夠好)與「新市場」(研發生產夠好的產品以創造新的市場需求)之間的兩難困境，上述亦為本研究一獨特之發現，即傳統產業所面臨的「兩難」與哈佛大學教授克里斯汀生研究科技產業所提出的「創新的兩難」中之「兩難」恰相反，然事實上卻有異曲同工之妙，最後仍可經由實踐「破壞性的創新」而改變市場現況，因此本研究結果不僅印證、更充實了克里斯汀生教授的創新理論內涵。 / Innovation is crucial for any corporation or country to stimulate their economic growth. Innovation should be indispensible in industrial strategy and government competiveness. However, most studies on innovation have focused their subjects on an enterprise rather than an industry; this study would instead try to explore the essence and nature about the innovation of a mature / traditional industry through a successful case, aiming to serve as a reference for industrial innovation practice. This research will study how Taiwan’s bicycle industry upgraded itself through the organization / alliance innovation, as is known for A-Team. A-Team comprises major companies in the bicycle industry. Its members are not only partners but also competitors. The study will gather some key successful factors of the innovation as well as the transformation on Taiwan’s bicycle industry and propose some suggestions for both A-Team and the industry from a perspective of industrial innovation. The findings of this study basically include: 1. The background and the motivation of Taiwan’s bicycle industrial innovation. 2. How the hub of the innovation in Taiwan’s bicycle industry, A-Team, practices its plans/strategies to achieve its objective of upgrading and renewing Taiwan’s bicycle industry. 3. The potential solutions for certain problems in A-Team’s present practice. 4. The steps for a possible model of an industrial innovation based on the case-study of Taiwan’s bicycle industry. 5. This study further found that it also works for Professor Christensen’s theory—“Disruptive Innovation” to apply in the innovation of a traditional industry, but the innovation dilemma in the traditional industry is a reverse of that in the high-tech industry. 6. This study also demonstrates the “soft power” of Taiwan's small and medium enterprises by the active evolution in Taiwan’s bicycle industry.

本研究是以產業分析結合情境分析法找出台灣液晶電視產業的過去、現在影響發展的因素和未來的可能的情境及策略層面，以供關心台灣液晶電視產業發展的同業參考。在完成產業的情境分析之後，本研究也將以個案:奇美新視代為例分析其可能的因應策略。 本研究對產業因素及產業情境分析主要是從產業環境、產業結構、廠商行為三個面向結合相關財務的資料佐證本加上五力分析的結果，作為情境分析法的影響因素來源。 而後是以對應產業情境分析法，將其分析結果，結合競爭優勢和相關產業策略以及白地策略產生相關台灣液晶電視產業的相關情境下之可能策略並對應個案奇美新視代的因應策略。 而根據情境分析的結果，立即應進行的是產業內競爭力的提升，透過垂直整合和水平購併使台灣液晶電視產業相關業者區域內競爭力提升。 就長期而言，要培養具國際視野和最新技術的國際頂尖學者，也要針對產業和新技術的政策擬定針對性市場技術開發策略，以利後續產業國際化和國際品牌的配合與銜接。 / This research applies Industrial and Scenario Analyses to figure out the factors that are affected from the history and current states to generate the future developments of Taiwan’s LCD TV industry. It also acts as a reference to companies who concern about the developments of this industry. Besides, after the Scenario Analysis of Taiwan’s LCD TV industry, this research will take the company, CHIMEI Nexgen, as an example to analyze its possible responding strategies to this industry. The research starts with the analysis of 「Structure-Conduct-Performance, SCP」 and the related financial information. Moreover, it uses five forces as the factors of Scenario Analysis. Afterwards, it corresponds with the industrial analysis to use the result and competitive advantage, related industrial strategies and White Space Strategy. According to the results of scenario analysis, what CHIMEI Nexgen should do is to uplift its competitiveness in Taiwan’s LCD TV industry through vertical and horizontal integrations of the value chain. As a long run, it is important to develop international top scholars with the global vision and state-of–art technologies for Taiwan’s LCD TV industry. Moreover, for industrial and high-technology policies, Taiwan’s LCD TV industry should map out the expending technical developing strategies that focus on international market in order to correspond to its follow-up products and international brand.

台資物流企業面臨客戶大量西進中國，市場大幅萎縮的窘境，而彼岸市場卻是商機無限。自從中國加入世貿後，不斷深化體制改革，改善投資環境，推動經濟快速增長，不僅累積大量外匯存底。其次，中國大陸在成為世界工廠後，為降低對外貿易的依存度，積極擴大內需市場，鼓勵消費，間接帶動龐大的物流市場。根據美國國際數據資訊(IDC)的預測，未來十年中國委外物流將以每年40 %的速度激增。此外，從2006年起，中國物流業已經全面開放，取消對外資的限制。在外資不斷湧入之下，大型物流業者挾帶資金、技術和全球網路優勢，逐漸擴展中國大陸的物流市場；而本地物流業者，也在政策的扶植下和地緣的優勢，快速轉型升級，搶佔市場。台資物流企業面對這全球物流業的最主要的競技場，如何憑藉自身的優勢，配合主客觀環境的演變，掌握中國物流產業未來可能的趨勢與變化，作為佈局中國，開拓新市場，變成是一個必須面對的課題。 / 本研究的課題是以產業、區域經濟、消費、基礎建設、環境保護等經濟層面為主，圍繞在中國境內物流的發展。以台資物流企業經營路線貨運的零擔（LTL，Less Than Truck）物流業者的角度為出發點，依據其產業特性，剖析中國物流業的基礎環境、產業結構、產業發展策略、政策法規、交通建設等主題，再佐以中國物流業的市場特色、外資與本地物流業者的合縱連橫等要素分析，進而了解中國現代物流的範疇與多樣性。 本論文研究核心在於探討中國的物流環境與未來趨勢，以作為台灣物流業，特別是零擔物流業者，在進軍中國大陸策略佈局時的參考。本研究試圖以較宏觀的角度，勾勒出中國物流產業的發展概況；外資進入中國的戰略，再對照歐美物流業的發展歷程，來推估未來中國現代物流的走向。再以微觀的角度切入市場需求與發展趨勢，形成一套台資物流企業部署中國的可行方案。 / It is suffered by Taiwan based logistics enterprises that their major customers move forward to China for the business reasons. This not only causes the Taiwan market to shrink but also makes the market in China grow very soon. Since China entered WTO, it strengthened the architecture of the governance system, improved the investment environment, which stimulated the economic growth and accumulated huge money from foreign trading. After China becomes the world manufacture factory, it reduced the dependency from foreign trading, aggressively expanded its domestic market and encourage people to spend money in consumer markets, which indirectly created a huge logistics market. According to the evaluation of IDC, the outsourcing logistics market will grow 40% per year in the coming 10 years. In addition, Chinese government started to open the market since 2006, it modified the law and allow foreign enterprises to manage domestic markets. Therefore, most foreign logistics enterprises entered China market and made the market expand gradually through capital, technology and network advantages. Moreover, local logistics enterprises adapted their business models to grab the market share through the government support and leverage the benefits of local people. How Taiwan based enterprises facing the global major market of the logistics to compete with others on the basis of their own advantages, fulfill the requirement of the changing business environments , learn to ride the trend of the industry from the planning of the deployment in China and open new markets become a serious subject. / The scope of this research focuses on the economic level issue, including industries, area economics, consumers, infrastructure and environment protection around Chinese domestic markets. It is from the point of the view of LTL(Less Than Truck) supplier, which runs the regular truck transportation featuring the characteristics of this domain to analyze the infrastructure, industry architecture, development strategies, policies, regulations and so on. The discussion of the Chinese market characteristics along with industry corporation, competition between foreign and local logistics service providers can further define the Chinese modern logistics category and diversity. The core of this research is to probe into the industry environment and the future trend of China logistics to build the guideline for Taiwan based enterprise to enter the China market. It attempts to make a profile of the China logistics industry through broad viewpoints and predict the China logistics trend from the reference of the strategy of foreign competitors and the history of Europe and US development and furthermore, through the understanding of the market requirements to work out the deployment plan in China.