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研究生:侯佩瑢
論文名稱:人力資本與流程資本對企業績效的影響門檻
論文名稱(外文):The Impact and Threshold of Human Resource and Process Capital on Industrial Performance
指導教授:林哲彥林哲彥引用關係
口試委員:蕭子誼鄭孟玉
口試日期:2013-06-27
學位類別:碩士
校院名稱:逢甲大學
系所名稱:統計學系統計與精算碩士班
學門:數學及統計學門
學類:統計學類
論文種類:學術論文
論文出版年:2013
畢業學年度:101
語文別:中文
論文頁數:53
中文關鍵詞:智慧資本企業績效虛擬變數迴歸分析門檻值
相關次數:
  • 被引用被引用:1
  • 點閱點閱:396
  • 評分評分:
  • 下載下載:117
  • 收藏至我的研究室書目清單書目收藏:0
隨著新經濟時代的來臨,知識與智慧已經取代傳統土地、資本等資產,成為新經濟體系中真正具有決定性與支配性的資源,並且是企業經營最重要的競爭要素(Drucker, 1993)。本研究之目的在探討人力資本、創新資本、流程資本、顧客資本的四大智慧資本之下,其門檻值對企業之經營績效以及競爭優勢的影響,提供企業管理者從管理控制、積極創造及累積智慧資本,進而衡量公司所擁有的知識水準,創造出較高的公司價值。 研究資料以何家琪(2012)析對象以美國S&;P500中的五大產業,別為能源產業(GICS10)、材料產業(GICS15)、工業產業(GICS20)、醫療照護業(GICS35)和電訊服務業(GICS50)。本研究參照以往學者所研究之智慧資本變數,調整後以復迴歸模型分析,再以虛擬變數檢定人力資本和流程資本門檻值對企業績效的影響。
壹、 緒論...............................6
第一節 研究背景與目的.....................6
第二節 研究架構..........................8
貳、 文獻探討............................9
第一節 智慧資本定義.......................9
第二節 智慧資本各要素....................11
第三節 企業績效.........................13
第四節 智慧資本與企業績效的影響............13
第五節 智慧資本與企業績效的門檻效應.........14
參、 研究設計...........................15
第一節 衡量變數與樣本....................15
第二節 研究假說.........................16
第三節 迴歸模式.........................19
肆、 資料分析與結果......................22
第一節 衡量變數的基本摘要.................22
第二節 迴歸分析.........................25
第三節 控制門檻值預測值的改變..............31
伍、 實證結果與結論......................38
附錄 44
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