This thesis indicates that the relationship between the budgetary participation and managerial performance of Japanese companies in Taiwan is practical. If organizational performance is an intervening variable of budgetary participation and organizational commitment, it proves that the relationship budgetary participation and organizational commitment is positive and obvious. It also reveals that organizational commitment and managerial performance also have a positive relationship. In addition, budgetary participation can get an indirect influence to increase managerial performance by adding organizational commitment., The demonstrations show that the relationship between budgetary participation and managerial performance is negative, which is the same as the outcome of Sterdry (1960), Bryan & Locke (1967), Blumenfield & Leidly (1969) and Cherrington (1973). However, it is different from that of Argyris (1955), Brownell (1982), Brownell & McInnes (1986), Govindarajan (1986), Dunk (1990), Kren (1992). Therefore, the relationship between budgetary performance and managerial performance has not reached a consistent conclusion until now. In order to explain the inconsistent relationship between budgetary participation and managerial performance, the studies are based on the organizational commitment as an intervening variable. After the demonstrations, without dividing into groups, organizational commitment has an indirect influence between budgetary participation and managerial performance. However, by dividing into groups, it does not indicate the causation relationship except that of the group of Taiwanese managers to join the formal budgetary participation. According to different nations and different ways to join in a group by dividing into variable groups, with an advanced research, it reveals that the relevant coefficient of organizational commitment and managerial performance is positive for Japanese managers. Moreover, the relevant coefficient of the group of informal budgetary participation is much higher than that of the group of formal budgetary participation. Thus, it proves that Japanese managers prefer to the informal budgetary participation, which matches the assumption of studies. For Japanese companies, the pattern to make decisions depends on the agreement of each member, and the managers prefer to cooperate with them in private (NEMAWASHI). For Budgetary Participation, it is just formal. Although the relevant coefficient of budgetary participation and organizational commitment for Taiwanese managers shows the positive aspects, it is impossible to achieve the indirect affection to increase the managerial performance within the use of organizational commitment. It indicates that Taiwanese managers can¡¦t possess the power to make decisions in the Japanese companies. Though they join those formal meetings of budgetary participation, they still can¡¦t increase managerial performance without any incentives. Therefore, it is not ideal to establish the budge of each department in a company only to encourage them to join meetings. It is to reward them or to give them spiritual support that can increase the managerial performance. This research can provide Japanese companies in Taiwan with the most important references to design or implement the budgetary system in achieving the expected goal.

Factors Influencing Members¡¦ Commitment and Participation in the Union Abstract Due to the special situation of Taiwan economical and political development in the past, unions were unable to provide their member the function they ought to do. However Government declared martial law ended in 1989, it offered Taiwan unions a new opportunity to perform their function. Recently Human Resource Management School suggests that company never need union if they have offered work conditions satisfied by their employees. So far, neither union operation nor human resource management can coordinate Labors-Employer relation completely. Thus, it is hard to decide which way is suitable for Taiwan¡¦s situation. Therefore, the extent of Taiwan labor¡¦s commitment and participation in the union is crucial in deciding the way of coordinating Labor-employer Relation. First, this study selected some of demographics in order to realize if there are differences among members with different demographics. Second, the study also selected some factors, including Recognizing and Evaluating of Union, Job Satisfaction, Organizational Commitment and Union Instrumentality to realize if there are any effects among the factors of Union Commitment and Participation. The critical findings of this research are as follows: 1. There are significant differences among gender, age, married status, company run by state or local people, work tenure, union tenure and some factors of union commitment and participation dimension. But there are no significant between education and union commitment and participation dimension. 2. Some factors of recognizing and evaluating of union, job satisfaction, organizational commitment have relation in some factors of union commitment and participation dimension. Some factors of recognizing and evaluating of union, job satisfaction, organizational commitment have significant effects in some factors of union commitment and participation dimension. 3. Union instrumentality has significant positive relation and effects in union commitment and participation. Keyword: union commitment, union participation, union instrumentality, job satisfaction, organizational commitment.

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Two significant differences were found between theoretical expectation and empirical results to budgetary slack in managerial accounting study. First, subjects under the slack-inducing pay schemes set their budgets well above zero regardless of their risk-neutral or risk-averse characteristics, although their maximum rewards arise from setting their budgets at zero (Waller, 1988; Chow, Cooper, and Waller, 1988; Chow, Cooper, and Haddad, 1991). Second, theoretically subjects operating under truth-inducing pay schemes set budgets at their best estimate performance, that is, no budgetary slack. But in violation of traditional economic theory, truth-inducing pay schemes have not been found to drive all slack out of the budget (Chow, Cooper, and Haddad, 1991). These results suggest that the existence of other non-pecuniary factors impacting slack, such as personal integrity and conscience, or social pressure (Chow, Cooper, and Waller, 1988). Moreover, the other potential causes in methodology may affect the congruence with theoretical expectation: (1) single-period experimental setting may limit the subjects¡¦ learning effect (Chow, Cooper, and Haddad, 1991), or (2) social pressure that was not controlled between subjects results in measurement errors. This study investigates the impacts of pay scheme, social pressure, internal norm and organizational commitment on budgetary slack in the participative budgeting setting. Specifically, this research executes an experimental test of the effects of a truth-inducing pay scheme, superior-generated social pressure, and subordinates¡¦ intern norm and their organizational commitment on the propensity to set their budgets below expected performance. In the experimental setting budgets were participatively set under three kinds of pay scheme and under the condition of either existence of social pressure or no social pressure. Pay schemes are categorized by three factors: truth-inducing pay scheme, fixed-pay-plus-bonus pay scheme, and fixed-pay-plus-bonus pay scheme with ratchet. The social pressure manipulation involved having subordinates either personally submit their budgets and performance to a superior, or enter their budgets into a computer with no personal interaction. Moreover, internal norm and organizational commitment are measured by questionnaires built in the personal computer. The experiment was conducted by computerizing the multi-period task on the screen of man-machine interactive personal computer. To eliminate the potential social pressure, subjects in the group with no social pressure executed the computerized procedure to create a ¡¨doubled-blinded¡¨ environment where there was inter-participant anonymity (anonymity between subjects) and experimenter-participant anonymity (anonymity between experimenter and subjects), hence the effects of internal norm and organizational commitment on budgetary slack were investigated. This study tested the following hypotheses with 120 production unit managers that sampled from one manufacturing company in Kaohsiung. (1) Managers will build the least slack into their budget under a truth-inducing pay scheme, the second slack under a fixed-pay-plus-bonus pay scheme with ratchet, and the most slack under a fixed-pay-plus-bonus pay scheme. (2) Managers will build less slack into their budget as social pressure from superior is increased. (3) The difference in budgetary slack between the truth-inducing pay scheme and fixed-pay-plus-bonus pay scheme with ratchet will be reduced as social pressure from superior is increased. That is, there is an interaction between pay scheme and social pressure. (4) The level of slack built into the budget will be negatively correlated with the managers¡¦ degree of internal norm in condition of no social pressure. (5) The level of slack built into the budget will be negatively correlated with the managers¡¦ degree of organizational commitment in condition of no social pressure. The test result verified the mentioned-above hypotheses except item (1) that is partially supported. This study not only extends the management accounting literature that investigates the effects of pay schemes, but also further examines the potential effects of social pressure from superior, subordinates¡¦ internal norm and organizational commitment on budgetary slack. Especially, the results that isolated the effects of internal norm from social pressure on budgetary slack have shown the implications of personnel recruitment and managerial style in the enterprises organization.

Abstract The traditional industry of Taiwan boiler manufacturers¡¦ compensation system design is now facing the challenge of gradually improving working conditions and decreasing employees work hours to 84 hours (two week); in accordance with government regulations. These changes deeply affect organizations¡¦ development and cause a sense of uncertainty among employees. In addition, enterprises are becoming more concerned with improving employees¡¦ performance in order to enhance the performance of the organization as a whole. That is the reason to choose compensation system and performance as researching objective for this study. How does the compensation system affect performance? Which variables of compensation system may affect performance? This research refers to a cause and effect model of the organizational commitment to show the relationship between the compensation system, organizational commitment, performance, and how they influence each other. This study assumes that the compensation system affects performance via organizational commitment, which acts as the medium actor. Boiler manufacture industry employees are the object of this study; and there are 232 effective questionnaires in this survey. After statistic analysis, the study finds that: 1. The higher organizational commitment employees undertake, the higher performance they show; these two variables show positive correlation and influence. 2. The higher perceptions employees have toward the compensation system, the higher they expect to perform; these two variables show positive correlation and influence. 3. The higher perceptions employees have toward the compensation system, the higher commitment they undertake; these two variables show positive correlation and influence. 4. The compensation system either directly or indirectly affects performance via organizational commitment. 5. Using Structural Equation Modeling (SEM) to set up the integral pattern , and run on LISREL 8.2 to analyze data. The variable structure¡¦s appropriateness of this study is appropriate, and also able to prove that, organizational commitment is the medium factor between the compensation system and employee performance.

Presently, the competitions between enterprises and cooperation are very intense. Being able to ensure and exploit human resources is one of the main promises to success. However, the question of how to ensure human resources is also one of the hardest problems faced by cooperation. Whether or not the employees have demonstrated all their abilities, or whether the separation is rising. These are all questions that the manager will have to confront. A high separation is a lost of the company. Document research showed that employees who have higher organizational commitment have a lower tendency to resign. This research discussed the variables that affected organizational commitment. It surveyed Chinese and Taiwanese employees in Taiwanese-owned companies in Guang-Dong Province. Using promotional justice, salary justice, and performance evaluation (three branches: result evaluation, award evaluation, and improvement evaluation) as independent variables to regression analysis Taiwanese business¡¦s performance management and its effects on Chinese employees¡¦ organizational commitment. Most of the specialists of organizational behavior put personal values and personal character as one of the variables that affect organizational commitment. Thus, this research set personal values and personal character as the adjusting factors. The results were that some personal values and personal character interacted with each other and raised the employees¡¦ organizational commitment. The interactions between promotional justice, salary justice, and adjusting factors were most explicit, and had the greatest effect on employees¡¦ organizational commitment.

While the scale of an organization has been huge and runs for ages, it is not merely the bureaucracy we have to consider but to properly adjust the main structure of the organization that is adverse to boost up the competitiveness. What Taiwan urgently requires is to enhance the nation¡¦s competitiveness; nevertheless, the fundamentals of four-rank government are necessary to make an adjustment. What is more, they are required to alter and simplify the great overlapping in terms of provincial and central government¡¦s human resource, cost, controlled land and numbers of population. The reasons that influence the success and failure of the government reengineering might be sophisticated; however, the key element is undoubtedly the employees¡¦ support and cooperation. In Taiwan, the researches with regard to the government reengineering are mostly concentrated on the domain of system; as to the impacts of government reengineering on staff¡¦s job satisfaction, organization commitment, job involvement and their intention to quit are lack of related-research. Based on the above stated incentives, and with a view to realizing the influences on reengineering government as to staff¡¦s job satisfaction, organization commitment, job involvement and their intention to quit, this research is attempted to study the staff attitude after simplifying the provincial structure and come up with suggestions as guides on formulating human resource¡¦s strategies when carrying out government reengineering by central government organizations. The suggestions that propose in this research are as follows: communicating with the staff by holding the colloquiums frequently; conducting second-job-skill-training seminars based on individual¡¦s needs; appropriately granting authority to the staff to increase their job satisfaction, organization commitment, job involvement as well as decrease job insecurity and their intention to quit.

The Asia Pacific Region has become the center for development of the world and trade in 21st century. Kaohsiung Port enjoys a pivotal location within the region and the local government is determined to capitalize on its geographic advantages. Kaohsiung is already a major container transshipment hub. With frequent links to ports all over the world, Kaohsiung is also set to become one of the world¡¦s leading production and distribution centers. The most important resource of organization is ¡§human resource¡¨, so how to make people work for organization hardly is important for organization. Every shipping company aims to offer the most efficient service with highest quality to enable its customers. So how to reinforce the quality of manpower, improve job performance and service quality are the most important targets for shipping company. Therefore, this study used individual variables of sea-land transfer personal reshuffle as independent variables, job satisfaction and organizational commitment as dependent variables to probe into the relation among the individual variables, job satisfaction and organizational commitment. This thesis did the analysis through issuing questionnaires. Effective questionnaires sent back are 110. By using statistical method, the results of this research indicate that: 1. The different education to extrinsic satisfaction and continuance commitment comes out remarkable discrepancy. 2. The different age to continuance commitment comes out remarkable discrepancy. 3. The different land experienced year to normative commitment and continuance commitment comes out remarkable discrepancy. 4. Three factors of job satisfaction have positive relation to three factors of organizational commitment. 5. Three factors of job satisfaction have impact on three factors of organizational commitment According to the results of research, the organization needs to strengthen internal management system, fortify employees¡¦ loyalty, to enhance job satisfaction of employee to increase the employees¡¦ commitment. Therefore, the organization can promote the job performance and reinforce its competition.

In order to enhance competence of companies , flexible human resource strategies have become more and more important in many companies as well as in hospitals. Hospitals now focused in decreased cost to improve profit and maintain their high quality of medical treatment. Flexible nursing manpower has become the main human resource strategy used in hospitals. This study focuses to investigate different working status nursing staffs in hospitals and analysis their organizational commitment , professional commitment and work performance . The critical findings of this study are as follows 1. Different demographic characteristics of nursing staffs have significant difference in organizational commitment , professional commitment and work performance. 2. Different working status nursing staffs in organizational commitment and professional commitment are different but not significant. 3. With the same working status of nursing staffs, they have stronger professional commitment than organizational one. 4. Formal nursing staffs have stronger organizational citizenship behavior than contingent ones. 5. The correlation shows that organizational commitment and professional commitment of formal nursing staffs relates positively to their behaviors of work performance. Based on the findings of this study, suggestions are made at two levels¡GThe hospitals and future research. For the hospitals , enhancing organizational and professional commitment of nursing staffs is good at their behaviors of work performance. Besides , if hospital can rearrange work tasks , it is good idea to use contingent nursing staffs to reduce manpower cost of hospital. For the future researches , they can compare behaviors among different industries and different professional areas.

Abstract The history of Private Security Industry in Taiwan has been twenty-five years till now. Private security guards are not only the major support to governmental police force but also the labor market in demand now in spite of the work force surplus in other industries caused by economic depression. The development of private security industry is still at developing stage so that some organizations¡¦ policies and systems are not complete and sound enough. In addition, the demographics of employees in this industry are different from those in others. Majority of them are low-level educational or unemployed older workers. They chose this low entry-barrier occupation in order to solve economic plight but find no aspiration for or don¡¦t adapt to this position after working for a while. The issues discussed above have been affected private security guards¡¦ job satisfaction and organizational commitment. Few of the foreign and domestic studies on private security industry focused on behavioral issue and were conducted quantitatively. The purposes of this study were to measure work values, job satisfaction and organizational commitment of private security guards and to examine the effect of work values on those two work attitudes. Due to most of private security guards are older workers, in this study age has divided into four categories with the reference of the Bureau of Accounting & Statistics as following: young aged¡]below 25¡^, middle aged¡]26-45¡^, senior aged¡]46-65¡^, and old aged¡]above 66¡^. Data collected from a questionnaire survey of 967 private security guards in southern part of Taiwan was analyzed using the statistical techniques of crosstab, descriptive statistics analysis, T-test, one-way ANOVA, and hierarchical regression. The results indicates: 1.Most of private security guards are reemployed; most of their previous positions are at non-managerial levels; previous tenure are mainly below 15 years; most of them engaged in service industry; the main reason of last separation for all of them was voluntary separation, but for the senior aged it was factory or business shut down; the first reason of present employment is basically to support family economy. 2.Private security guards emphasize most on the work value of ¡§the orientation of organizational security and economy¡¨ but least on ¡§the orientation of stability and free from anxiety ¡¨; they have greatest ¡§intrinsic job satisfaction¡¨ but least ¡§extrinsic job satisfaction¡¨; they have highest ¡§affective commitment¡¨ but lowest ¡§continuous commitment¡¨. 3.The occupation of a private security guard should possesses the work values of higher ¡§orientation of social interaction¡¨ and lower ¡§orientation of stability and free from anxiety¡¨. Employers might take the work values orientation into consideration in the process of recruiting and selecting. 4.Senior aged private security guards have higher affective commitment and normative commitment than the young and middle aged. 5.Among work values, ¡§the orientation of self-realization, the orientation of esteem, and the orientation of stability and free from anxiety¡¨ had significant positive effect on job satisfaction¡F ¡§the orientation of organizational security and economy¡¨ had significant negative effect on job satisfaction; ¡§the orientation of esteem¡¨ has significant positive effect on organizational commitment; ¡§the orientation of social interaction¡¨ had significant positive effect on affective commitment; ¡§the orientation of stability and free from anxiety¡¨ had significant negative effect on affective commitment, but significant positive effect on continuous commitment. Private security company employers might regard these findings as the direction of modifying organization policies to improve employee¡¦s work attitudes. Key words: Private Security guard, work values, job attitude, job satisfaction, organizational commitment