The broad objective of this thesis is to develop an understanding of factors affecting outsourcing in the hotel industry and also the role played by management accounting in hotel outsourcing. The thesis draws on transaction cost economics (TCE), agency, contingency, and labour process theories in the context of appraising factors motivating outsourcing. Two empirical phases have been undertaken in the study. The first phase involved a series of interviews with general managers and financial controllers in large South East Queensland hotels. The second phase involved two distinct questionnaire surveys of large Australian hotels. The first was administered to hotel general managers, and the second was administered to hotel financial controllers. Significant findings arising from the study include: 1. In light of the substantial international literature describing hotel outsourcing, it appears that outsourcing in Australian hotels is relatively limited. This appears to be particularly the case with respect to food and beverage related activities. 2. Mixed support is offered for the TCE model. Both the survey and interview data provide some support for TCE's prescription that frequently conducted activities will not tend to be outsourced. Two specific extensions are offered to this aspect of the model, however. Firstly, where activities are conducted to a minimal extent, it can be uneconomic to outsource. Secondly, where large activities are undertaken by a group of organisations, their enhanced purchasing power can result in inexpensive outsourcing arrangements. With respect to TCE's uncertainty proposition, support is offered for the view that the propensity to outsource will be greater where behavioural uncertainty is lower. No support has been offered with respect to environmental uncertainty. The interview data provides some support for TCE's asset specificity proposition, however, minimal support was found in the survey phase. Despite this, the many dimensions of asset specificity (eg. site specificity, human asset specificity, etc) provided a useful checklist of issues to be considered in relation to the outsourcing decision. 3. Negligible support was found for labour process theory (LPT) in the interview phase of the study. In light of this, and the need to narrow the study’s focus in the survey phase, LPT was not pursued further. LPT is a difficult construct to operationalise, given the social desirability error that may result. This may partially account for the absence of significant LPT findings in the interview phase. 4. The survey data provides some support for the agency theory view that risky activities will tend to be outsourced. 5. Considerable cross-hotel variation exists in management of, and accounting's involvement in, outsourcing decision making and control systems. Accounting appraisal of outsourcing proposals rarely includes long term oriented, sophisticated techniques such as "net present value". It appears this may be because outsourcing decisions are not conducted in the context of the formal capital budgeting process. 6. High performing hotels and hotels that conduct their outsourcing decisions in the context of a long term outsourcing strategic agenda have more sophisticated outsourcing management systems.

在資源有限，欲望無窮的情況下，分工合作與交易是人類為求生存必然採取的經濟活動。Buchanan(1975)認為若要達到交換的利益，即須有財產權(property right)的保障。新制度經濟學者認為，財產權的本質是一種排他性的權利，而政府基於其暴力潛能，在保護財產權方面，具有相對優勢，而成了保護財產權的組織。我國憲法第十五條規定：「人民之生存權、工作權及財產權，應予保障。」，明白指出保障人民財產權是政府的必要任務之一。 我國土地登記制度依民法第七百五十八條及第七百五十九條規定，正是政府界定財產權之後，於土地市場自行運作下，為執行保障財產權之輔助制度或正式規則。基於財產權保障之重要性，究竟土地登記制度如何保障不動產財產權？發揮什麼樣的功能？在什麼情況下，財產權會受到侵害？土地登記制度應如何有效保障財產權？值得進一步研究。 本研究以檢討現行土地登記制度保障財產權之功能，促使其能更有效保障財產權為研究目標，首先探討土地登記制度對財產權保障之基本理念，及該制度於財產權保障之執行機制及所發揮之功能，再藉由過去土地登記制度於財產權保障上之變遷，發掘財產權保障之課題，並輔以實務上所發生危害財產權之具體個案，分析危害財產權之原因，最後得到以下結論：登記要件主義、總登記、土地權利變更登記及土地登記絕對效力等機制具有確定產權、維護及保障交易安全，減少耗租行為、提供投資誘因、降低交易成本(transaction cost)，促成交易達成，進而提高經濟效益之積極功能。此外，限制登記、實質審查、異議案件列管、權利書狀之設置、更正登記、塗銷登記及損害賠償等機制能防免侵害財產權事件之發生或彌補因執行不力對權利人所造成之侵害，具有保障財產權之消極功能。 土地登記制度雖具有上述保障財產權之功能，但仍有未臻完善之空間，例如在正式規則方面，規定不明確或缺乏規定、缺乏協商機制及忽略解決問題所採用手段之交互性質(reciprocal nature)及未考量對整體經濟效益之影響，是對財產權保障不完全之主要因素。而在執行機制方面，登記審查人員自身效用函數、衡量及監督成本、其他制度之執行及與土地登記制度聯繫之緊密程度，則為影響執行機制對財產權保障之重要因素。故本研究建議在正式規則方面，應建立協商機制並注意交互性質問題及規定之明確性；在執行機制方面，建議運用代理理論(Principal-Agent Theory)之誘因機制及採用電腦科技及網路聯結，以提升土地登記制度保障財產權之功能。以上建議，期能提供政府未來改進土地登記制度，增進其對不動產財產權保障功能之參考。

本研究主要針藥師對藥局經營型態的選擇，以交易成本及人格特質作一分析，探討職業藥師對交易成本的認知及其所具備的人格特質，在經營型態上，是否有影響。 本研究以社區藥局藥師為研究對象，包括康是美、屈臣氏、華特、博登及傳統藥局等，共郵寄936份問卷，回收有效問卷127份。經資料分析，所得重要結論為當藥師認為資產特殊性、交易頻率、環境多樣性愈低者，其所選擇經營型態傾向於市場型的結構，亦即獨立自營與會員店；當藥師認為資產特殊性、交易頻率、環境多樣性愈高者，經營型態傾向於階層型的結構，亦即加盟連鎖與直營受聘。隨著「藥事法」與「全民健保法」先後落實「醫藥分業」制度的規定，面對未來可能的發展，經營型態的選擇依據，可供藥師做參考。 目錄 第一章緒論……………………………………………………………………….1 第一節研究背景與動機…………………………………………………..1 第二節研究目的…………………………………………………………..4 第三節研究範圍…………………………………………………………..5 第二章文獻探討…………………………………………………………………7 第一節產業現況…………………………………………………………..7 第二節連鎖體系………………………………………………………….12 第三節交易成本………………………………………………………….32 第四節人格特質………………………………………………………….55 第三章研究方法…………………………………………………………………58 第一節研究架構………………………………………………………….58 第二節模式發展與假說推演與建立…………………………………….59 第三節研究設計………………………………………………………….74 第四節信度效度檢定…………………………………………………….79 第四章統計分析…………………………………………………………………80 第一節交易成本與藥局選擇型態之分析……………………………….80 第二節個人特質與藥局選擇型態之分析……………………………….83 第三節鑑別分析………………………………………………………….85 第五章研究結論與建議…………………………………………………………89 第一節研究結論………………………………………………………….89 第二節研究限制………………………………………………………….93 第三節研究建議………………………………………………………….94 第四節後續研究建議…………………………………………………….96 附錄一：台灣藥局產業的概況………………………………………………..102 附錄二：問卷…………………………………………………………………...114 表次 表2.2連鎖店之分類………………………………………………………….15 表2.3傳統式與垂直式行銷通路特性的比較……………………………….17 表2.4四種經營型態的比較………………………………………………….21 表2.3.1交易成本的來源與類型……………………………………………..34 表2.3.2交易成本分析研究摘要……………………………………………..43 表3.2.1交易成本之操作型定義……………………………………………..64 表3.2.2經營型態操作型定義………………………………………………..69 表3.3.1有效母體統計表……………………………………………………..75 表3.3.2問卷回收率之狀況表………………………………………………..77 表3.3.3各研究階段之資料分析方法………………………………………..78 表3.4.1本研究各項衡量變數信度值表……………………………………..79 表4.1.1交易成本與經營型態………………………………………………..81 表4.2.1個人特質與經營型態選擇…………………………………………..83 表4.2.2不同經營型態間藥師經驗年數的比較分析………………………..84 表4.3.1經營型態之理論分群與實際分群交叉表…………………………..86 表4.3.1.1經營型態重新分群之理論分群與實際分群交叉表……………...86 表4.3.2分群誤差比率………………………………………………………..86 表4.3.2.1分群誤差比率……………………………………………………...86 表4.3.3區別函數變數相對重要性…………………………………………..87 表5.1假設檢定彙總表………………………………………………………91 表5.2藥局經營型態選擇模式………………………………………………92 圖次 圖1.1研究流程圖…………………………………………………………….6 圖2.1製藥產業上、中、下游產業體系圖…………………………………7 圖2.2垂直行銷系統…………………………………………………………16 圖2.3.1組織市場失靈架構………………………………………………….37 圖3.1本研究觀念性架構……………………………………………………58 圖4.3.1區域圖………………………………………………………………..88 / The thesis investigates the business styles of pharmacists, by considering the difference of transaction cost and personality between pharmacists. The subjects of this research are mainly the pharmacists of the community drugstore, including Cosmed, Watsons, Walts, Medicine Shoppe and traditional drugstores. Questionnaires were sent to 936 sample drugstores, out of which 127 were valid.. The result of survey indicates that pharmacists perceive the lower of asset specificity, transaction frequency and environmental diversity, the higher chance they will choice the market structure, for example, wholly-owned or voluntary chain. On the other hand, the higher the asset specificity, transaction frequency and environmental diversity, they tend to choose hierarchical structure, such as franchise or regular chain. Due to the medical practice in the Law of Pharmaceutical Affairs and the NHI Act, implication from this study could be beneficial to the pharmacists in choosing an appropriate organization structure.

本研究基於文獻探討發現品牌權益內涵看法分歧，且缺乏理論背景。因此以交易成本理論為基礎，提出一具基礎理論(Microfundation)的交易成本觀點之顧客基礎品牌權益模型。說明消費者購買產品時，是處於Williamson所稱的市場失靈情況，除了要考慮商品的實際售價外，另外必須對市場不完全下產生的交易成本納入考量。品牌可視為一種能夠降低消費者購買產品時產生之交易成本的機制。而品牌權益來自於顧客對不同品牌認知交易成本差異而反應於財務上的價值。 交易成本的高低取決於資訊搜尋成本、道德危機成本、遲滯成本；當顧客面對某品牌所投注的資訊搜集成本及購買後面對的道德危機成本相對其他品牌愈少，交易成本即愈低。若顧客與品牌間產生之資產專屬性愈高，則其被遲滯的程度愈大，欲轉換至其他品牌的轉換成本愈大，相對於其他品牌而言，繼續使用資產專屬性較高的品牌，顧客所須付出的成本較低。綜合資訊收集成本、道德危機成本與遲滯成本形成顧客面對的交易成本。顧客知覺交易成本高的品牌，品牌權益較低。反之顧客知覺交易成本相對較低的品牌，則反應出較高的品牌權益。 研究發現品牌策略的典範移轉情形大致為創造品牌知識、至品牌信任、再到品牌依賴。品牌知識由品牌形象及品牌知名度構成；品牌信任則由消費者知覺品牌的品質、創新、關懷三者所組成；品牌依賴則由消費者對產品實體利益、品牌心理認同、與社會規範形成。籍由對品牌知識、信任、依賴的建立可以減少消費者的交易成本，增加品牌權益。 本研究並由品牌權益理論發展與模型建構，輔以文獻整理與佐證，發展了19項品牌權益內涵的命題，且就行銷組合、市場與競爭情況、次要聯想、消費者面等因素，探討對品牌權益的影響。 最後提出對理論與實務的涵意，對學術界，本研究統整了複雜且眾多的品牌權益構面，有助於了解品牌權益的意義及內涵全貌，並可作為品牌權益研究的基礎。對實務界，建議行銷人員應減少消費者購買產品所產生的交易成本，增加品牌權益。透過思考品牌權益發生的根本原因，可以清楚的掌握品牌權益建立的重心。另從品牌管理重心的演變觀之，追求品牌依賴是可見的趨勢。因此本研究對企業界有極大的幫助，可以建立起行銷人員品牌權益管理的架構。 目錄 第一章 緒論 1 第一節 研究背景 1 第二節 研究動機 2 第三節 研究問題與目的 4 第四節 研究架構 8 第二章 品牌權益與交易成本理論之文獻探討 12 第一節 品牌權益 13 一、品牌權益的定義 13 二、品牌權益研究的發展 21 三、品牌權益的構面 26 第二節 交易成本理論 40 一、交易成本簡介 40 二、交易與交易成本 42 三、交易成本的主要內涵 43 四、投機主義的介紹 49 五、交易的特性 51 節三節 文獻探討評論 54 第三章 交易成本理論觀點之品牌權益模型 56 第一節 品牌權益模型 56 第二節 交易成本與品牌權益 62 第四章 品牌權益內涵之探討 69 第一節 品牌知識與資訊成本 70 第二節 品牌信任與道德危機成本 75 第三節 品牌依賴與遲滯成本 81 第四節 品牌權益內涵比較 92 一、與Keller 架構之比較 92 一、與Aaker 架構之比較 92 第五章 影響品牌權益內涵相關因素之探討 95 第一節 行銷組合策略對品牌權益的影響 95 一、產品策略 95 二、價格策略 96 三、通路策略 96 四、促銷組合策略 97 第二節 市場與競爭情況 98 一、競爭品牌數目 98 二、產品間的品質差異程度 99 節三節 次要聯想對品牌權益的影響 99 第四節 消費者因素對品牌權益的影響 100 第六章 結論與建議 105 第一節 研究結論 105 一、品牌權益理論發展與模型建構 105 二、品牌權益內涵命題發展 106 第二節 理論與實務涵意 110 一、對學術界的涵意 110 二、對實務界的涵意 110 第三節 研究限制 113 第四節 後續研究建議 114 參考文獻 117 一、中文部份 117 二、英文部份 120 表次 表2-1 品牌權益定義彙整 19 表2-2 品牌權益分涵分類彙整表 39 表4-1 交易成本觀點下品牌權益命題彙整 88 表6-1 品牌權益內涵命題發展結果 107 圖次 圖 1-1 本研究架構圖 11 圖 2-1 Aaker之品牌權益架構 30 圖 2-2 Keller之品牌權益架構 33 圖 2-3 Magajan、Rao & Srivastava 之品牌權益架構 35 圖 2-4 組織失靈架構 46 圖 3-1 品牌權益內涵與交易成本關係圖 58 圖 3-2 交易成本理論觀點之品牌權益模型 61 圖 3-3 交易成本與品牌權益之關係 62 圖 4-1 顧客基礎品牌權益內涵 69 圖 2-4 本研究品牌權益模式與Aaker、Keller 架構之比較 94 圖 5-1 品牌在不同消費者決策階段扮演之角色 101

This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria’s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK.   The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area. The basis and as a point of comparison when analyzing the agency theory, the theory about economical efficiency in communities and the theory regarding transaction cost will be used.   The conclusion that can be drawn from this essay is that it may arise option cost for the smaller companies that have the opportunity to choose not to have an auditor.

Personalentwicklung ist mit erheblichem Aufwand für Humankapitalinvestitionen für Unternehmen verbunden, wobei die Aneignung des Investitionsobjektes selbst und auch der Erträge aus der Investition unsicher sind. Zunächst werden aus realgeschichtlichen Befunden betriebswirtschaftliche Begründungen für die Personalentwicklung abgeleitet, und ökonomisch interpretiert. Im Hauptteil wird die Personalentwicklung innerhalb des Rahmens eines dreigeteilten Arbeitsmarktes ökonomisch analysiert. Schlussendlich werden einige Prognosen zur künftigen Rolle der Personalentwicklung auf Basis der aktuellen Entwicklungen am Arbeitsmarkt erstellt.

Following sound economic theory, paper mills vertically integrate into pulp production, partly because internalizing the production of their inputs allows them to avoid transaction costs. Higher market concentration, a proxy of higher asset specificity and transaction costs, should encourage vertical integration in the pulp and paper industry. However, this relationship has not been robust in previous studies or in our replication with updated FPL-UW data. Upon a deeper analysis of the data, this study should clarify the mechanism by which transaction cost can induce vertical integration in this particular industry, which does not have well-defined intermediate goods markets. In order to specify the pulp markets where paper mills are likely to trade, we construct a mill-specific concentration measure as a substitute to traditional regional concentration measures. We also narrow our sample to mills producing free sheet paper, the most profitable paper grade in this industry. With such model refinement, this research exhibits a significantly positive correlation between transaction cost and vertical integration.

The goal of this dissertation was to contribute to our understanding of the relationship between supply chain structure and the pursuit of a sustainability-driven corporate strategy. The literature indicates that in order to pursue a sustainability-focused strategy, an increased level of integration across the supply chain is required. However, there are also industry-level dynamics that impact observed levels of vertical integration. That is, some industries are naturally more integrated than others based on the maturity level of the industry. Thus, some firms may experience opposing forces regarding their sourcing strategies once they choose to pursue a sustainability-focused strategy. To explore this potential tension, it is first necessary to objectively measure vertical integration. Several methods for measuring vertical integration exist; however, all of these methods rely exclusively on economic data. These measures might overlook other forms of integration that might be enacted, such as the development of stronger social ties. Thus, this research will seek to utilize a novel method that makes use of social network analysis to assess integration among firms in a supply chain along social dimensions. This dissertation 1) determined the correlation between having a vertically-integrated organizational structure and pursuing a sustainable supply chain strategy by identifying if sustainability-focused companies (SFCs) have a more vertically-integrated organizational structure than their counterparts that are not pursuing such strategies, 2) examined the evolution of supply chain structure as a company becomes more environmentally, economically, and socially sustainable over time, and 3) defined the social ties between SFCs and their first- and second-tier suppliers to understand if they develop stronger social ties as a potential substitute for pure vertical integration. This dissertation is comprised of four main parts. In the first part of the dissertation, I compared three recently developed vertical integration indices based on consistency and ease of measurement. The three vertical integration indices studied were empirically tested on companies in the U.S. Medical Devices Industry and the limitations of each are discussed. Our analysis suggested adoption of the Fan and Lang's method. In the second part, I examined the vertical integration level of environmentally sustainable and non-sustainable companies. I empirically examined the vertical integration level of 144 sustainability-focused companies in 9 different industries. The results demonstrate that sustainability-focused companies in the Medical Devices Industry and the Industrials Industry tend to have more vertically integrated organizational structures than their industry competitors that are not pursuing such a strategy since these two industries are production oriented and they have closer relationships with their suppliers. In the third part, the objective was to understand how the organizational structure of sustainability-focused companies changes over time as the companies become more environmentally, economically, and socially sustainable. I applied trend analysis to the sustainability and vertical integration level of the companies. Our sample consisted of 10 sustainability-focused companies from the industrials industry. I used the content analysis of annual reports to calculate sustainability development scores, and applied the Fan and Lang's method to determine the vertical integration level of the companies. The study results demonstrated an increasing trend in both vertical integration and sustainability development of industrial industry companies over a 15-year of period. Furthermore, the companies became more vertically integrated as their environmental, economical, and social sustainability increased. Finally, in the fourth part, I developed and empirically tested a theoretical model that examines the supplier relationships of sustainability-focused companies (SFCs) to understand if these relationships are substitute to a vertically integrated organizational structure. Furthermore, I tested if SFCs are more socially connected to their suppliers compared to non-sustainable companies (non-SFCs). An online survey instrument was utilized for data collection. The empirical findings of path analysis demonstrated that SFCs establish long term relationships, collaborate, transfer know-how and experience, and create strong-ties with their first and second-tier suppliers to have an organizational structure that is substitute to a pure vertical integration. Findings further revealed that SFCs are connected to their first and second tier suppliers with stronger social ties compared to non-SFCs. Results support the natural transaction cost economics and natural resource based perspectives. Our study results should be useful to researchers and managers who are interested in corporate sustainability behavior.

全球化發展及產業結構轉型，造成都市計畫工業土地需求降低，導致工業土地閒置。再者，因都市地區快速發展，都會區住宅需求增加，房價高漲，致引發開發商對取得成本相對較低之都市計畫工業土地開發動機。土地開發過程中，自土地取得、規劃、興建等一連串交易行為所衍生之交易成本不容小覷。當交易成本為零的情況下，財產權得被清楚界定，故賦予財產權予任何人，資源分配結果均不會受影響，此時透過私下協商即可達最有效率之使用，無需政府干預。然在現實生活中，交易成本大於零，使得財產權界定困難度增加。土地使用分區管制界定了土地財產權，致開發商為尋求更大租利，而藉由尋租行為改變土地使用管制環境，進而影響土地使用分區管制決策與財產權結構。 　　本研究從交易成本理論探討開發商就都市計畫工業土地轉變使用開發架構選擇，藉由就新北市都市計畫工業土地轉變使用與交易成本分析，瞭解開發商就該等土地進行開發時，採取合法或違規轉變使用開發架構選擇及其交易成本暨交易特性。再自土地開發過程、財產權界定、尋租及交易成本理論等相關文獻回顧及所蒐集之新北市都市計畫工業土地轉變使用建案資料中，選取適當變數，建立Logistic迴歸模型。經實證測試結果，影響開發商就都市計畫工業土地轉變使用開發架構選擇因素為建案規模之戶數、總樓地板面積、交易特性中資產特殊性之開發時機及時間之存續時間。最後，依據本研究成果，提供政府機關於管制都市計畫工業土地轉變使用之參考。 / As a result of the development of globalization and the industrial restructuring, the demand of urban industrial land decreased, leaving the industrial land unused. Moreover, because of the rapid development in urban areas, the housing requirements in metropolis increased and the price rose highly, triggering off the motive for developers exploiting relatively low cost urban industrial land. During the process of land development, the transaction cost deriving from a series of trade behaviors including the acquisition of land, planning, construction is high. When the transaction cost turned zero, the property right should be defined obviously; therefore, the property right endued with anyone and the resource-allocation consequence won’t be influenced. Under this circumstance, it can reach the most efficient using via private negotiation, without the government’s intervention. However, the transaction cost is greater than zero in the real life, leading the definition of property right too difficultly. Zoning defined the land property right. In order to obtain more benefits, the developers change the regulatory environment of land use by rent seeking and then affect the decision of zoning and the structure of property right. This study discusses the developers’ choices for converse structure of the urban industrial land based on the transaction cost. According to the New Taipei City conversing use of the urban industrial land and the transaction cost, we could analyzed the developers adopted legal or illegal choices for conversing the exploitative structure and its transaction cost of trade characteristic. Furthermore, the study selects the appropriate variables to establish logistic regression models from the related literature reviews such as the process of land development, property right definition, rent seeking and transaction cost theory and the collected data of the New Taipei City. After actual proof, the factors influence developers’ choices for conversing the use of urban industrial land including the household scale of building project, total floor areas, the development timing and durations of asset specificity for trade characteristic. Lastly, this study will be a reference to provide government in controlling conversion the use of urban industrial land.

Syfte:                           Syftet är att analysera intermediärens funktion i en svensk kontext för att öka kunskapen kring vilka roller en intermediär kan tillskrivas och varför de existerar. Syftet är vidare att analysera huruvida ett förtroende gentemot intermediären förelåg och vad detta förtroende baserades på. Detta för att skapa ett bidrag till befintlig forskning och öka kunskapen kring förtroendeskapande gentemot intermediärer.     Metod: Fallstudie av Stiftelsen Flemingsberg Science och dess projekt Kraftcentrum Flemingsberg. Semi-strukturerade intervjuer med respondenter vilka varit involverade i projekt drivna av Kraftcentrum Flemingsberg.   Teori Transaktionskostnadsteori, strukturella hål, kunskapsöverföring, medling och förtroende.                                  Slutsatser                  Intermediärerna fyllde en funktion utöver de traditionella ”brokering” och ”knowledge brokering” funktionerna genom att de även fungerade som operativa projektledare och stöd. Förtroende existerade i ett tidigt stadie och baserades på intermediärens kompetens och meriter.  Vidare baserades förtroendet även på organisationen vilken intermediären representerade och förmedlades genom, där organisationens finansiär och syfte även var betydelsefullt.