1,721,001 research outputs found
The Study on E-gov Service Quality Improvement─In Case of Individual Income Tax E-filing Service
No full text隨著網際網路及資通訊之發展，服務的範圍已由面對面之實體服務擴展到網路上之虛擬服務，於實體服務時，服務提供者可從顧客行為或是態度中感受到其對於服務滿意與否，但透過網路提供服務時，服務提供者無法直接了解民眾對於該服務的滿意度。當民眾面對不滿意服務時，會產生很多種回應方式，抱怨行為即為回應方式的一種。
在過去，服務提供者認為民眾的抱怨只會帶來負面影響，因此盡量避免接收到民眾的抱怨訊息，但現今服務提供者思維已轉向「以客為尊」的概念，民眾的抱怨已經成為服務提供者的一項資源，其能夠從抱怨中發現民眾之期望並找尋未來服務改善的目標及方向。因此本研究透過影響抱怨意圖因素之研究，了解目前民眾對於電子化政府服務不願意反應不滿意感覺或積極地提出抱怨之原因，並且針對其不抱怨因素提出相關建議以提升民眾抱怨意願。
本研究透過兩階段質性訪談分析及一階段問卷量化研究分析，並將研究範圍鎖定於政府所提供之網路報稅服務。根據量化之研究，可瞭解到一般滿意度問卷僅能反應出民眾達成使用服務之目的，但無法表現出民眾於使用中的不滿情緒或所遇到困難，並且從訪談中亦歸納出民眾不願意向政府抱怨之主要因素為「尋求賠償困難度」以及「顧客疏離」，多數民眾認為其使用電子化政府服務，目的在於時間之節省及方便性，若是要向政府抱怨，還需花費更多時間及精力，除了抱怨本身之外，亦需瞭解該向哪個單位反應、如何反應等，並且超過八成民眾覺得即使向政府反應其服務缺失，政府也不會有所回應，所以選擇不向政府提出抱怨。
為提升民眾抱怨之意願，本研究針對其不願意抱怨之原因，提出聯絡管道、抱怨內容之公開性及詢問方式等三方面，訪談二十位具有使用網路報稅服務經驗之民眾，瞭解其對於向政府抱怨之想法，歸納出政府應提供更方便聯絡管道使民眾能夠抒發其心情，且除了目前的聯絡管道之外亦可增加線上客服人員，以滿足不同抱怨習慣之民眾，最後，政府能夠公開部分民眾建議並提供適當回應，以及在對的時間點向使用服務之民眾詢問對的問題，以上這些方式皆能夠使民眾更願意向政府提出抱怨。With the development of Internet and ICT, the scale of service extends from face to face, the traditional service, to the online virtual service. In traditional one, service providers know how people feel by observing their expression or feeling their attitude between buying processes. But if people use service online, service providers can’t do that. When people encounter dissatisfied services, there are various types of response. Complaint behavior is one of which.
In the past, service providers thought complaint would impact them negatively, so they make an effort to avoid receiving people’s complaint. However, “customer-centered” concept is widely circulated nowadays. More and more service providers regard complaint mentioning by people as a resource because they can get what people’s expectation are and search for improving goal and direction in the future. As a result, this study found the reasons why people are willing to complain to e-government or not by the research of the factors of complaint intention. In the end of this study, there are some advices for government to strengthen people complaint intention.
There are two-stage qualitative sections and one-stage quantitative section in the study. We focus on tax electronic filing service. Based on the results, we recognized that the satisfaction survey only showed that people finish their tasks by using service, but it is not reveal people’s using difficulties or their dissatisfaction between service processes. Furthermore, the main factors influencing people’s complaint intention are difficulty of seeking complaining and customer alienation.
This study gives some suggestions to government to encourage people complain. Firstly, we propose providing more convenient complaint ways for people to access. Secondly, adding online customer service is a method to meet different people’s complaint habits. Moreover, setting Q&A from previous people’s complaint and asking for people’s feedback at right time are good ways making people have more willingness to complaint to government.目錄 四
圖目錄 七
表目錄 八
第1章 緒論 1
1.1 研究背景與動機 1
1.2 研究目的 2
第2章 文獻探討 4
2.1 綜所稅網路申報稅務服務 4
2.1.1 我國綜合所得稅簡介 5
2.1.2 網路申報稅務服務 6
2.2 電子化政府服務品質 11
2.2.1 衡量電子化服務品質 11
2.2.2 衡量電子化政府服務品質 13
2.2.3 衡量電子化政府稅務服務品質 14
2.3 抱怨意圖及行為 16
2.3.1 影響抱怨之因素 16
2.3.2 抱怨行為分類 20
2.3.3 不抱怨之因素 22
2.4 服務設計工具 24
2.4.1 顧客旅程地圖 25
第3章 研究方法與架構 29
3.1 研究方法與設計 29
3.1.1 個案研究法 29
3.1.2 深入訪談法 30
3.1.3 問卷調查研究 32
3.2 研究架構 33
第4章 研究分析 36
4.1 網路報稅使用之分析 36
4.1.1 初次使用網路報稅之操作過程 36
4.1.2 初次使用網路報稅之困難點 39
4.1.3 滿意度之比較 40
4.2 民眾不對政府服務抱怨之原因 42
4.2.1 對於政府服務之抱怨行為分類 42
4.2.2 網路報稅服務之重要性 43
4.2.3 過去對政府抱怨之經驗 44
4.2.4 其他影響不抱怨之因素 45
4.2.5 小結 46
4.3 提升民眾向政府抱怨意願 47
4.3.1 聯絡管道 47
4.3.2 抱怨內容之公開性 50
4.3.3 詢問方式 51
4.4 小結 54
第5章 結論與建議 56
5.1 研究結論 56
5.2 研究貢獻 57
5.3 研究限制 57
5.4 未來研究方向 58
參考文獻 59
附錄一、問卷─網路報稅服務之使用意願及滿意度 66
附錄二、問卷─民眾向政府抱怨之因素 67
附錄三、訪談問題─民眾向政府抱怨之因素 69
附錄四、訪談問題─提升民眾向政府回饋之意願 7
An Exploratory Study on the Evolution of Vertical Dis-integration Structure of Global Mobile Phone Industry
No full text全球手機產業垂直分工結構演進之探析
論文摘要
隨著個人電腦與筆記型電腦市場的逐漸飽和，台灣ODM代工廠商開始將生產的重心由原先的資訊產業移往通訊產業，期望能將過去在資訊產業代工的模式套用在手機的生產上，但手機產業與過去的個人電腦產業相較，無論是在產品標準化與產品定位，都有相當程度的差距，使得手機ODM模式的發展影響因素成為有趣而值得深入探討的議題。本研究擬透過交易成本理論、資源基礎理論、策略性外包、與產業共演化架構的理論概念，探討全球手機產業垂直分工模式的發展可能性，期能提供國內廠商策略發展之參考。
觀察手機產業的現況，目前手機產業擁有 1). 產業高度垂直整合 2). 產品生命週期短 3). 系統的世代交替影響手機廠商間的競爭等三項特性；此外，由於電波屬於公共財，使得政府對於手機產業的發展會有一定程度的介入與影響。同時，本研究進一步分析過去國際原廠的外包決策發現，產業的快速變遷對於國際原廠而言已造成相當程度的負擔，各國際原廠為能快速反應市場，無不積極尋求策略上的彈性，並藉由外包廠商來調節產能、分散風險，使得廠商高度垂直整合的情形逐漸改變。
針對全球手機產業是否走向垂直分工發展，本研究歸結出以下幾點結論：1).外在環境對手機產業的發展具有影響力，對於產業結構的變遷影響力較小；2).當廠商面臨經營危機或競爭壓力時，將是促使廠商改變組織的資源配置的時機，廠商會捨棄不擅長的部分尋求策略上的彈性；3).策略彈性的需求為影響產業結構改變之最關鍵因素；4).技術提升、交易成本降低、以及標準化產品出現，將促使產業結構加速改變。最後，本研究建議，目前外包廠商較適合以EMS代工模式切入手機產業，待產業主流標準出現，再以ODM模式進行代工生產為較佳策略。Graduate Institute of International Business
National Taiwan University
Student：Li-Ting Huang
Advisor：Dr. Ji-Ren Lee
An Exploratory Stduy on the Evolution of Vertical Dis-integration Structure of Global Mobile Phone Industry
ABSTRACT
With the growth momentum of PC industry getting slow down, many Taiwanes manufacturers start shifting their focus to mobile phone sector. Most of them look forward to the coming of vertical dis-integration structure occurred in mobile phone industry, within which context ODM model could bring up a new wave of business growth. However, by comparing PC and mobile phone industry, we could find that there are substantial structure differences in between, such as the degree of product standardization and product positions. Therefore, whether and when the existing vertical intergrated structure will change becomes an interesting issue to explore. The present research attempts to evaluate this issue from various theoretical angles, including transaction cost economics, resource-based view, strategic outsourcing, and industry co-evolution framework, with a hope of providing useful suggestions to ODM firms.
The global mobile phone industry has three distinctive characteristics: 1). High degree of vertical integration; 2). Short product life cycle; 3). Change of technology generation will significantly affect the competition of mobile phone industry. Given the fact that electric wave pertains to public property, government telecommunication policy and intervention will have a great influence on the evolurtitonary development of mobile phone industry. By reviewing major players’ preivous outsourcing decision, we found that smoothing production fluctuation and diversifying operaional risk, hence achieving strategic flexibility become a crtitical consideration for these OEMers to outsource manufacturing services. We also found that: 1). External environment has more influences on mobile industrial evolution than on the change of industrial structure: 2). While facing the music, OEMs will reallocate their resources to abandon what they are not good at and look for strategic flexibility: 3). The most important factor changing the industrial structure is the needs for strategic flexibility; 4). Technology upgrading, transaction cost diminishing, and standard products launch all accelerate the change of industrial structure. Eventually, we suggest subcontractors could adopt EMS model in mobile industry until market standard emerge and adopt the ODM model in the future.謝詞………………………………………………………………………………….. Ⅰ
中文摘要…………………………………………………………………………….. Ⅱ
英文摘要…………………………………………………………………………….. Ⅲ
目錄………………………………………………………………………………….. Ⅳ
表目錄……………………………………………………………………………….. Ⅵ
圖目錄……………………………………………………………………………….. Ⅶ
第一章 緒論………………………………………………………….. 1
第一節 研究動機與問題…………………………………………………….. 1
第二節 研究目的…………………………………………………………….. 3
第三節 名詞定義與研究範圍……………………………………………….. 4
第四節 研究方法…………………………………………………………….. 6
第二章 文獻探討…………………………………………………….. 9
第一節 交易成本理論……………………………………………………….. 9
第二節 資源基礎理論……………………………………………………….. 11
第三節 策略性外包………………………………………………………….. 13
第四節 共演化觀點………………………………………………………….. 17
第三章 手機產業分析……………………………………………….. 20
第一節 產業技術發展歷程………………………………………………….. 20
第二節 產業價值鏈………………………………………………………….. 24
第三節 手機產業供需現況………………………………………………….. 33
第四節 手機產業當前議題………………………………………………….. 47
第四章 手機產業外部環境分析…………………………………….. 50
第一節 各國政府法令對手機產業發展的影響…………………………….. 50
第二節 技術發展對手機產業發展的影響………………………………….. 60
第三節 外在環境對手機產業發展的影響………………………………….. 67
第五章 手機產業內競爭分析……………………………………….. 69
第一節 國際原廠策略分析………………………………………………….. 69
第二節 代工模式分析……………………………………………………….. 79
第三節 廠商與產業環境共演化關係……………………………………….. 94
第六章 結論與建議………………………………………………….. 106
第一節 研究結論…………………………………………………………….. 106
第二節 後續研究建議……………………………………………………….. 108
參考文獻……………………………………………………………….. 110
中文部分……………………………………………………………………….. 110
英文部分……………………………………………………………………….. 111
網站部分……………………………………………………………………….. 11
Interpretation of the current status of Taiwan agricultural farmland from the government census and survey data
No full text我國自1956年起辦理「農林漁牧業普查」，至今已辦理12次，是政府最重要的基本國勢調查之一，主要目的在於蒐集臺閩地區農林漁牧業之資源分布與運用情形、勞動力特性、生產結構以及經營狀況等資料，作為政府及民間瞭解我國農林漁牧業現況及決策依據，多年來，已為我國農業現況建立完整的時間序列農業相關數據。由2005年農林漁牧業普查結果顯示，我國農牧戶計77萬戶，平均每戶可耕作地面積0.72公頃，平均每戶農畜產品收入19萬7千元，整體而言績效有待提升，主計總處遂針對實際從事農業，並致力農業經營者進行抽樣調查，於2008年開辦「主力農家經營概況調查」，觀察此族群之經營特性、轉型經營情形、勞動力特性及經營收入等，2013年調查結果顯示其平均每戶可耕作地面積1.60公頃，應為我國可維持一定農業收入之經營規模。Agricultural census has handled 12 times since 1956, is one of the most important basic national situation survey, the main purpose is to collect the distribution of resources and the use of agriculture, forestry, animal husbandry and fisheries, labor force characteristics , production structure and operating conditions, etc., in Taiwan Fujian, as the government and civil understanding of agriculture, forestry, animal husbandry and fishery status and decision-making basis. Over the years, has established a complete time series of agriculture-related data for the current situation of agriculture. By the 2005 agricultural census results show that there are 770,000 farmers and herdsmen, the average household arable land area of 0.72 hectares, the average household income of agricultural and livestock products is 197,000, overall performance should be improved. The DGBAS then for actually engaged in agriculture, and is committed to agricultural operators to carry out a sample survey, offering ""the main farm operation survey"" in 2008 to observe the operating characteristics of this population, the transformation of business situation, labor characteristics and operating income, hoping to based information and establish long-term observation of trends in the main farmhouse. In 2013 survey showed that the average arable land area is 1.60 hectares, should be able to maintain a certain scale of operation for agricultural income
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Designing Co-Creation in the Circular City
Get PDFCircular Economy (CE) is embedded in cities to promote inclusive, resilient, and sustainable lifestyles by design. Nevertheless, the transition from a linear to a circular lifestyle requires the collaboration of various stakeholders. Co-creation contributes and promotes unconventional methods as well as helps integrate resources from the city’s key stakeholders. However, despite its prevalence in the private sector, the concept of co-creation has not been widely adopted in circular cities. As a continuation of previous studies, this paper aims at verifying the Circular City Co-creation Framework, chiefly constructed on the case studies of four prestigious circular cities. It delineates nine co-creation initiatives with actors involved and tools adopted to aid cities in transferring from linear to circular cities. To validate this framework, two circular cities – Gothenburg and Ljubljana – are examined extensively through case study analysis and semi-structured interviews. The results of this study revealed four main advantages of applying this framework
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
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