跳到主要內容

臺灣博碩士論文加值系統

(3.237.38.244) 您好!臺灣時間:2021/07/26 10:48
字體大小: 字級放大   字級縮小   預設字形  
回查詢結果 :::

詳目顯示

: 
twitterline
研究生:葉俊辰
研究生(外文):Yeh, Chun-Chen
論文名稱:企業人力資本與人力資源管理實務移轉成效之研究-以在台子公司企業為例
論文名稱(外文):Firms’ Human Capital and The Effect of Transferring HRM Practice - An Empirical Study of Foreign Subsidiary in Taiwan
指導教授:洪麗花洪麗花引用關係吳克吳克引用關係
指導教授(外文):Hung, Li-HwaWu, Ko
學位類別:碩士
校院名稱:清雲科技大學
系所名稱:國際企業管理研究所
學門:商業及管理學門
學類:企業管理學類
論文種類:學術論文
論文出版年:2007
畢業學年度:95
語文別:中文
論文頁數:104
中文關鍵詞:人力資本人力資源管理實務實務移轉
外文關鍵詞:human capitalHRM practicetransferring practice
相關次數:
  • 被引用被引用:1
  • 點閱點閱:364
  • 評分評分:
  • 下載下載:149
  • 收藏至我的研究室書目清單書目收藏:4
為了發揮綜效及提升組織效能,企業會將具核心能力及優越知識的經營實務(business practices)移轉到子公司。然而企業在跨國移轉時,社會文化、法令規範等的差異,皆會對實務的移轉造成不同的影響,尤其是文化的差異會直接影響到個人的價值體系,進而產生相異的工作價值觀及工作態度。因此,在實務意義及價值的認知上便會與母公司有所差異。本研究以子公司的角度作為出發點,以母子公司間的管理依賴、技術依賴、決策自主灌、信任程度、文化相似性,以及鼓勵學習、改變、創新作為自變數,移轉效能與內化程度作為依變數,制度執行作為中介變項,探討母子公司間人力資源管理移轉之成效,更加入人力資本作為制度執行與移轉成效間的部份中介變項,探討其中介效果存在與否。

本研究採用問卷分析的方式以台灣境內子公司企業為研究對象,發出四百份問卷,獲得有效問卷八十份,將資料經由迴歸分析後發現決策自主權、文化相似性,以及鼓勵學習、改變、創新,對於移轉效能有顯著影響;管理依賴、決策自主權、文化相似性,以及鼓勵學習、改變、創新,對於內化程度有顯著的影響;制度執行對於上述各項因素與移轉成效間具有中介效果;人力資本在制度執行與移轉成效間具有部份中介效果。
In order to bring the synergy and improve the efficiency of organization, firms will transfer the business practices that have core abilities and advantaged knowledge to subsidiary company. However, when firm in transferring practices, social culture, laws and decrees will all cause different influence on the transfer of the practice, especially the difference of culture will influence the personal value system directly, and then bring the different working values and working attitude. Therefore, the cognition in meaning and value of practice will different from parent company.

This study with subsidiary’s view to use management dependence, technology dependence, decision-making power, trust, culture comparability, and encourage learning, change, and innovation as independent variables, transferring efficiency and internalization as dependent variables, and implementation as a mediating variable to examine the effect of transferring HRM practice between parent company and subsidiary company. Furthermore, uses human capital as mediating variable between implementation and transferring effect to examine if the mediating effect exists.

This study adopts questionnaire analysis, and the object of this study is foreign subsidiary in Taiwan. We send out 400 questionnaires and receive back 80 available ones, then uses regression model to examine the factors which influence on transferring HRM practices. The result shows that culture comparability, decision-making power, and encourage learning, change, and innovation have significant influence on transferring efficiency; management dependence, culture comparability, decision-making power, and encourage learning, change, and innovation have significant influence on internalization; implementation has a mediating effect between the above factors and transferring efficiency; human capital has a part mediating effect between implementation and transferring effect.
中文摘要………………………………………………………………………………… i
英文摘要………………………………………………………………………………… ii
誌謝……………………………………………………………………………………… iv
目錄……………………………………………………………………………………… v
表目錄…………………………………………………………………………………… vii
圖目錄…………………………………………………………………………………… viii
第一章 緒論…………………………………………………………………………… 1
1.1 研究背景與動機…………………………………………………………… 1
1.2 研究目的…………………………………………………………………… 2
1.3 研究流程…………………………………………………………………… 3
第二章 文獻探討 ……………………………………………………………………… 5
2.1 跨國企業………………………………………………………………… 5
2.2 人力資本…………………………………………………………………… 15
2.3 人力資源管理實務與移轉成效…………………………………………… 25
2.4 影響人力資源管理實務移轉成效之因素………………………………… 30
2.5 研究假設…………………………………………………………………… 34
第三章 研究方法……………………………………………………………………… 40
3.1 研究架構…………………………………………………………………… 40
3.2 問卷設計與研究變項……………………………………………………… 42
3.3 研究對象與問卷回收……………………………………………………… 45
3.4 資料分析方法……………………………………………………………… 49
第四章 資料分析結果………………………………………………………………… 51
4.1 量表之因素分析與信度分析……………………………………………… 51
4.2 各變數之相關分析………………………………………………………… 54
4.3 各變數之迴歸分析………………………………………………………… 57
4.4 制度執行與人力資本之中介效果之探討………………………………… 66
4.5 假設驗證結果……………………………………………………………… 77
第五章 結論與建議…………………………………………………………………… 79
5.1 研究結論…………………………………………………………………… 79
5.2 管理意涵…………………………………………………………………… 85
5.3 研究限制與後續研究建議………………………………………………… 88
參考文獻………………………………………………………………………………… 90
附錄……………………………………………………………………………………… 99
簡歷……………………………………………………………………………………… 104
中文文獻
1Philip Kotler著,行銷學原理,王志剛、陳正男編譯,華泰,台北,1991。
2.Robbins, S. P.著,組織行為學第六版,李青芬、李雅婷、趙慕芬合譯,華泰,台北,1992。
3.白宗傑,「駐台美籍管理員之研究」,政治大學企業管理研究所,碩士論文,1981。
4.吳青松,國際企業管理:理論與實務,智勝文化事業有限公司,台北,1996。
5.周鴻均,「國際企業的組織結構與控制之研究」,國立政治大學企業管理研究所,碩士論文,1994。
6.林文鵬、林俊男、曾詮宸,「台灣企業在大陸投資設廠,因兩岸社會、文化、教育之差異,所產生的管理問題之探討」,國立屏東商專學報,第三期,61-80頁,1995。
7.林彩梅,跨國企業論( 4版),五南圖書出版社有限公司,台北,1999。
8.林震岩,多變量分析-SPSS的操作與應用,智勝文化事業有限公司,台北,2006。
9.林聖岳,「知識資源之跨地域移轉與蓄積策略」,國立政治大學科技管理研究所,未出版碩士論文,1997。
10.邱奕進,「台商母公司與大陸子公司間內部知識移轉效果之研究」,中央人力資源管理研究所,未出版之碩士論文,2004。
11.洪鏗評,「知識技術跨國移轉與組織學習—電子資訊廠商赴大生產之個案研究」,國立台灣大學國際企業研究所,未出版碩士論文1997。
12.張葆華,社會心理學理論,三民書局,台北,1987。
13.陳文獻,「人力資本投資與組織績效之關聯」,國立中央大學人力資源管理研究所,碩士論文,2004。
14.陳奇祿,文化與生活,允晨文化,台北,1994。
15.曾紀幸,「跨國企業在臺子公司網路組織型態及其母公司管理機制選擇之關係」,國立政治大學企業管理研究所,博士論文,1996。
16.趙必孝,「國際企業子公司的人力資源管理:策略、控制與績效」,國立中山大學企業管理研究所,未出版博士論文,1994。
17.趙必孝,「海外子公司人力資源控制之決定因素-大陸台商之實證研究」,中山管理評論,第六卷第三期,763-796頁,1998。
18.趙必孝,國際人力資源管理:理論與實證,華泰書局,台北,1999。
19.趙曙明,國際企業管理,五南圖書出版公司,台北,1999。
20.蔡旻樺,「影響組織實務移轉效能因素之研究—以在台外商子公司為例」,國立成功大學國際企業研究所,未出版碩士論文,2000。
21.薛英宏,「企業員工國家文化價值觀之研究-台灣及大陸地區之比較分析」,長榮管理學院經營管理研究所,碩士論文,2000。
22.謝俐勤,「跨文化因素對台外商經理人創業精神影響之研究」,中山大學人力資源管理研究所,碩士論文,1996。

英文文獻
23.Adler, N. J., “ Cross-cultural Management Research: The Ostrich and the Trend”, Academy of management Review, 8, pp.226-232, 1983.
24.Aldrich, H., “Resource dependence and interorganizational relations”, Administration and Society, 7, pp.419-454, 1976.
25.Barlett, C.A. and Ghoshal, S., Managing Across Boarders. Cambridge: HBS Press, M.A., 1989
26.Barney, J., “ Firm Resources and Sustained Competitive Advantages”, Journal of Management, 17, pp.99-120, 1991.
27.Bassi, L. J., and Van Buren, M. E.,”Valuing Investment in Intellectual Capital”, International Journal of Technology Management, 18(5/6/7/8), pp.414-432, 1999.
28.Baughn, Christopher, Johannes Denekamp, John Stevens & Richard Osborn, “Protecting intellectual capital in international alliances”, Journal of World Business, 32,2, pp.103-117, 1997.
29.Beamish, P. W., “ Joint Venture Performance in Developing Countries”, Ph.D. Dissertation. The University of Western Ontario. Canada, 1985.
30.Becker, B. E., Husield, M. A., and Ulrich, D., The HR Scorecard:Linking People, Strategy, and Performance, Boston:Harvard Business School Press, 2001.
31.Becker, B.& Gerhart, B., “The Impact of Human Resource Management on Organizational Performance:Progress and Prospects”, Academy of Management Journal, 39, pp.779-801, 1996.
32.Berkowitz, S. J., “Measuring and Reporting Human Capital”, The Journal of Government Financial Management, 50, 3, pp.12-17, 2001.
33.Birkinshaw, J.M., “Entrepreneurship in multinational corporations: The characteristics of subsidiary initiatives”, Strategic Management Journal, 18, 3, pp.207-229, 1997.
34.Bontis, N., Keow, W. C.C. & Richardson, S., “Intellectual Capital and Business Performance in Malaysian Industries”, Journal of Intellectual Capital, 1,1, pp.85-100, 2000.
35.Cascio, W. F., Costing Human Resources: The Financial Impact of Behavior in Organizations, Boston: PWS-Ken, 1991.
36.Chakravarthy, B.D. and Perlmutter, H.V., “Strategic planning for a global business”, Columbia Journal of World Business, 20(summer), pp.3-10,1985.
37.Cohen, S.G. & Ledford, G.E.,”The effectiveness of self-managing teams:A quasi-experiment”, Human Relations, 47, pp.13-43, 1994.
38.Cohen, W. M., & Levinthal D. A.,”Absorptive capacity:A new perspective on learning and innovation”, Administrative Science Quarterly, 35, pp.128-152, 1990.
39.Conn, H. P. & Yip, G. S., “Global transfer of critical capabilities”, Business Horizons, Jan.-Feb., 22-31, 1997.
40.Das, T. K. and B. S. Teng, “ Resource and Risk Management in the Strategic Alliance Making Process”, Journal of Management, 24, 1, pp.21-42,1998.
41.Davenport, T.O., Human capital: What is it and why people invest it, San Francisco: Jossey-Bass, 1999.
42.De Long, D. W. & Fahey L., “Diagnosing cultural barriers to knowledge management” The Academy of Management Executive, 14, 4, pp.113, 2000.
43.Delaney, J. T., & Huselid, M. A., “The impact of human resource management practices on perceptions of organizational performance”, Academy of Management Journal, 45, 1, pp.88-171,1996.
44.Dess, G. G., & Picken, J. C., “Creating Competitive (Dis)advantage: Learning from Food Lion’s Freefall”, Academy of Management Executive, 13, 3, pp. 97-111, 1999.
45.Dessler, G., Human Resource Management, 6th ed, Prentic Hall, 1994.
46.Dogson, M., “Learning, trust, and technological collaboration”, Human Relations, 47,1, pp.77-95, 1993.
48.Dzinkowski, R., “The Measurement and Management of Intellectual Capital: An Introduction”, Management Accounting, 78,2, pp.32-36, 2000.
49.Edvinsson, L., and Malone, M.S., Intellectual Capital: Realizing Your Company’s Trure Value by Finding It’s Hidden Roots, New York: Harper Business, 1997.
50.Ferner A. and Quintanilla J., “Multinationals, national business system and HRM; the Enduring Influence of National Identity or a process of “Anglo-Saxonization?””, The International Journal of Human Resource Management, 9, 4, pp.710-731, 1998.
51.Fey, C. F. & Bjorkman, I., “The Effect of Human Resource Management Practices on MNC Subsidiary Performance in Russia”, Journal of International Business Studies, 32, 1, pp.59-75, 2001
52.Fitz-enz, J., The ROI of Human Capital:Measuring the Economic Value of Employee Performance, New York:American Management Association, 2000.
53.Flamholtz, E. G., and Lacey, J. M., Personnel Management of Industrial Relations, University of California, 1981.
54.Ghoshal S., “Global strategy: an organizing framework”, Strategic Management Journal, 8,5, pp.425-440, 1987.
55.Goh, S.C., “Managing effective knowledge transfer: An integrative framework and some practice implications”, Journal of Knowledge Management, 6,1, pp.23, 2002.
56.Grant, R.M., “ The resource-based theory of competitive advantage:Implications for strategy”, California Management Review, 33, pp.114-135, 1991.
57.Grossman, R. J., “ Measuring Up”, HR Magazine, 45, 1, pp.28-35, 2000.
58.Gupta, A. K., & Govindarajan V., “Knowledge flows and the structure of control within multinational corporations”, Academy of Management Review, 16, 4, pp.768-792, 1991.
59.Gupta, A.K., Givubdirajan, V. & Malhora, A., “Feedbacking seeking behavior within multinational corporations”, Strategic Management Journal, 20, pp.5-222, 1999.
60.Hamel, G.., “Competition for competence and inter-partner learning within international strategic alliances”, Strategic Management Journal, 12, pp.83-103, 1991.
61.Hedlund, G. & Aman P., Managing relationships with foreign subsidiaries: Organization and control in Swedish MNCs, Stockholm: Mekan,1984.
62.Heenan, D.A. & Perlmutter, H.V., Multinational Organization Development, Reading, MA: Addison-Wesley,1979.
63.Hill, C. W. L., Global Business Today, McGraw-Hill, USA, 1998.
64.Hill, C. W. L. and G. R. Jones, Strategic Management Theory: An Integrated Approach. Fourth Edition, Houghton Mifflin Company, Boston, 1998.
65.Hoecklin, L., Managing cultural differences: Strategies for competitive advantage, Wokingham, England: Addison-Wesley, 1994.
66.Hofstede, G., Culture’s Consequences: International differences in work -related values, Beverly Hills, Calif.: Sage, 1980.
67.Hofstede, G.., “Motivation, leadership, and organization: Do American theories apply abroad ?”, Organizational Dynamics, 22,1, pp.42-63,1980.
68.Hofstede, G.., “Culture Constraints in Management Theories”, Academy of Management Executive, 7, 1, pp.81-94, 1993.
69..Hunter, J. & Hunter, R., “Validity and Utility of Alternative Predictors of Job Performance”, Psychological Bulletin, 96, pp.72-98, 1984.
70.Hurwitz, J., Lines, S., Montgomery, B., and Schmidt, J., “The Linkage Between Management Practices, Intangibles Performance and Stock Returns”, Journal of Intellectual Capital, 3, 1, pp.51-61, 2002.
71.Huselid, M. A., “The Impact of Human Resource Management Practices on Turnover, Productivity, and Corporate Financial Performance”, Academy of Management Journal, 38, pp.635-672, 1995
72.Inkpen, A. C., “Creating knowledge through collaboration”, California Management Review, 39, 1, pp.123-140, 1996.
73.Inkpen, A.C. & Dinur, A., “The transfer and management of knowledge in multinational corporation: Considering context”, Working Paper No.98-16, Carnegie Bosch Institute, Carnegie Mellon University, 1998.
74.Inkpen,A.C., “Learning and knowledge acquisition through international strategic alliances”, Academy of Management Executive, 12, 4, pp.69-80, 1998.
75.Jarillo, J. C. and Martinez, J. I., “Different roles for subsidiaries: The case of multinational corporations in Spain”, Strategic Management Journal, 11, pp. 501-512, 1990.
76.Johanson, J. & Mattson, L.G.., “Interorganizational relations in industrial systems: A network approach compared with the transaction cost approach”, International Studies of Management and Organization, 17, 1, pp.34-48, 1987.
77.Johnson, H. A., “An Integrative Taxonomy of Intellectual Capital:Measuring The Stock and Flow of Intellectual Capital Components in The Firm”, Technology Management, 18, pp.562-575, 1999.
78.Kaplan & Norton(1996), The Balanced Scorecard: Translating Strategy into Action, Harvard Business School Press, 1996.
79.Kedia, B. L. & Bhagat, R. S., “Cultural constraints on transfer of technology across nations: Implications for research in international and comparative management”, Academy of Management Review, 13, 4, pp. 559-571, 1988.
80.Kindleberger, C. P., The Clash of Economics and Sociology and, Management International of Business, In Multinational excursions C.P. Kindleberger(eds), Cambridge, MA:MIT press, pp.35-50, 1984.
81.Knight, D.J., “Performance measures for increasing intellectual capital”, Strategy & Leadership, 27, 2, pp. 22-27, 1999.
82.Kostova, T., “Success of the transnational transfer of organizational practices within multinational companies”, Ph. D. Dissertation, University of Minnesota, 1997.
83.Kostova, T., “Transnational transfer of strategy organizational practices: a contextual perspective”, Academy of Management Review, 24, 2, pp.308-324, 1999.
84.Kostova, T., “Adoption of an organizational practice by subsidiaries of multinational corporations:institutional and relational effects”, Academy of Management Journal, 45, 1, pp.215-233, 2002.
85.Laurent, A., “The Cross-Cultural puzzle of international human resource management”, Human Resource Management, 25, 1, pp.91-102, 1986. .
86.Lepak, D.P., & Snell, S.A., “The Human Resource Architecture: Toward a Theory of Human Capital Allocation and Development”, Academy of Management Review, 24, pp.31-48, 1999.
87.Lynn, B.E., “Intellectual Capital: Key to Value Added Success in the Next Millennium”, CMA- the Management Accouting Magazine,72, 1, pp.10-15, 1998.
88.Martinez, J.I. & Jarillo, J.C., “The evolution of research on coordination mechanisms in multinational corporations”, Journal of International Business Studies, 20, 3, pp.489-514, 1989.
89.Mayo, A., The Human Value of The Enterprise:Valuing People as Assets:Monitoring, Measuring, Managing, London:Nicholas Brealey Publishing, 2001.
90.Nohria, N. & Ghoshal, S., “Differentiated fit and shared value:Alternatives for managing headquarters-subsidiary relations”, Strategic Management Journal, 15, pp.491-502, 1994.
91.O'Reilly, C. A., III, Chatman, J. & Caldwell, D., “People and organizational culture: A profile comparison approach to assessing person-organization fit”, Academy of Management Journal, 34, 487-516, 1991.
92.Pablos, “Evidenc of Intellectual Capital Measurement from Asia, Europe and the Middle East”, Journal of Intellectual Capital,3 ,3, pp.287-302, 2002.
93.Parnes,H.S., People Power, Beverly Hills, CA: Sage Publications, 1984.
94.Pfeffer, J. & Salancik, G.., The external control of organizations: A resource dependence perspective, New York:Harper & Row, 1978.
95.Pfeffer, J., Power in organizations, Marshfield, Mass: Pitman, 1981.
96.Porter, M. E., “Competitive Advantage: Creating and Sustaining Superior Performance”, New York: Free Press, 1985.
97.Porter, M.E., “Competition in Global Industries”, Boston: Harvard Business School Press, 1986.
98.Porter, M.E., The Competitive Advantage of Nations, New York: Free Press, 1990.
99.Prahalad, C. K. & Doz, Y. L., “An Approach to Strategic Control in MNCs”, Sloan Management Review, 22, 4, pp.5-13, 1981.
100.Prahalad, C. K. & Hamel, G.., “The core competence of the corporation”, Harvard Business Review, 68(3):79-91, 1990.
101.Prahalad, C.K. and Doz. Y.L., The multinational mission- balancing local demandsand global vision, New York: The Free Press, 1987.
102.Quinn, J.B., Anderson, P. & Finlelstein,S., “Leveraging Intellect”, Academy of Management Excecutive,10, pp.7-27, 1996.
103.Robbins, S.P., Organization Theory: Structure designs and applications, Prentice Hall International, Inc., 3rd. ed, 1990.
104.Roos, J., Roos, G., Edvinsson, L., & Dragonetti, N.C., Intellectual capital –Navigating in the new business landscape, New York: New York University Press, Washington Square, 1998.
105.Rosenzweig, P. M. and Nohria, N., “ Influences on human resource management practices in multinational corporations”, Journal of International Business Studies, 25, 2, pp.229-251, 1994.
106.Rosenzweig, P. M., & Singh, J.V., “Organizational environments and the multinational enterprise”, Academy of Management Review, 16, 2, pp. 340-361, 1991.
107.Roth, K., Schweiger, D. M. & Morrison, A. J., “Global strategy implementation at the business unit level:Operational capabilities and administrative mechanisms”, Journal of International Business Studies, 3, pp.369-400, 1991.
108.Rugman, A. M.and Hodgetts, R. M., International Business-A strategic Management Approach, McGraw-Hill, USA, 1998.
109.Sathe, V., Culture and Related Corporate Realities, Homewood, IL: Richard D, 1985.
110.Sathe,V., “Implications of Corporate Culture: A Managers Guide to Action”, Organizational Dynamics (Autumn), pp. 5-23, 1983.
111.Schneider, S.C., “National vs. corporate culture: Implications for HRM”, Human Resource Management, 27, 2, pp.231-246, 1988.
112.Schuler, R., Dowling, P., & De Cieri, H., “An integrative framework of strategic international human resource management”, International Journal of Human Resource Management, 4, 4. pp.717-764, 1993.
113.Schultz, T. W., “The Formation of Human Capital by Education”, Journal of Political Economy, 68, pp.571-583, 1960.
114.Simonin, B. L., “Ambiguity and the process of knowledge transfer in strategic alliances”, Strategic Management Journal, 20, pp.595-623, 1999.
115.Snell, S. A., & Dean, J. W., “Integrates manufacturing and human resource management: A human capital perspective”, Academy of Management Journal, 35, 3. pp.467-504, 1992.
116.Steffy, B. & Maurer, S., “Conceptualizing and Measuring the Economic Effectiveness of Human Resource Activities”, Academy of Management Review, 13, pp.271-286, 1988.
117.Steward, T.A., Intellectual Capital: The New Wealth of Organizations, New York: Bantam Doubleday Dell Publishing Group, Inc., 1997.
118.Sveiby, K. E., The New Organizational Wealth: Managing and measuring knowledge-based assets, San Francisco : Berrett-Koehler Publishers, 1997.
119.Szulanski, G.., “Exploring internal stickiness: Impediments to the transfer of best practice within the firm”, Strategic Management Journal, 17 (Winter Special Issue), pp. 27-43, 1996.
120.Taylor, S., Beechler, S. & Napier, N., “Toward an integrated model of strategic international human resource management”, Academy of Management Review, 21, 4, pp.959-985, 1996.
121.Tsurumi, Y., Japanese and European multinationals in America: A case of flexible corporate systems. In K. Macharzina & W. H. Staehle, editors, European approaches to international management. New York: Walter de Gruyter, 1986.
122.Tylor, E. B., Primitive Culture. Gloucester, Mass.: Smith, 1871.
123.Ulrich, Dave& D.Lake, Organizational Capability:Competing from the Inside Out, New York:Wiley, 1990.
124.Van Buren, M.E., “A Yardstick for Knowledge Management”, Training and Development, pp.71-78, 1999。
125.Wathne, K., Roos, J., von Krogh, G.., Towards a theory of knowledge transfer in a cooperative context, In Managing Knowledge Perspectives on Cooperation and Competition, eds G. von Krogh and J. Roos. Sage Publications, London, 1996.
126.Westney, D.E., Inatitutionalization Theory and the Multinational Corporation. Organization Theory and the Multinational Corporation, London: Macmillan, pp.53-76, 1993.
127.Wright, P. M., McMahan, G. C., & McWilliams, A., “Human resources and sustained competitive advantage: a resource-based perspective”, International Journal of Human Resource Management,5 ,2, pp.301-314, 1994.
128.Yip, G. S., Total Global Strategy:Managing For Worldwide Competitive Advantage, Englewood Cliffs, NJ:Prentice Hall, 1992.
129.Yip, G. S., Johansson, J. K. & Roos, J., “Effects on nationality on global strategy”, Management International Review, 37, pp.365-385, 1997.
130.Zander, U., & Kogut, B., “Knowledge and the speed of the transfer and imitation of organizational capabilities: An empirical test”, Organization Science, 6, pp.76-92, 1995.

網站資料
131. 內政部統計處 http://www.moi.gov.tw/stat/index.asp(2007/2/20)
132. 中華徵信所 http://www.credit.com.tw/newweb/index_all.htm(2007/2/20)
QRCODE
 
 
 
 
 
                                                                                                                                                                                                                                                                                                                                                                                                               
第一頁 上一頁 下一頁 最後一頁 top