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題名 Guanxi 貿易公司商業企劃書
Guanxi trading LLC business plan
作者 阿斯特麗
Astrid Fabiola Mejia Sanchez
貢獻者 吳文傑
Wu, Jack
阿斯特麗
Astrid Fabiola Mejia Sanchez
關鍵詞 Guanxi
商業企劃書
日期 2010
上傳時間 5-十月-2011 14:34:36 (UTC+8)
摘要 Japan’s sogo shosha institutions and South Korea’s chonghap sangsa are among the top trading companies in the world. Along with other players in the international market, they have significantly contributed to the expansion of trade and to the economic development of their countries.
In countries like Taiwan, Japan and Korea, trading companies were part of the driving force that propelled their global economic effort and they were an integral part of the economic miracles that transformed their economies forever.
International trade benefits countries by improving the living standard of the population, lower prices for consumers, improved efficiency in production and a greater variety of goods.
This business plan is focused on analyzing the feasibility of Guanxi Trading LLC, an export trading (ETC) company based in Honduras, with efforts oriented toward boosting the Honduran economy by trading with Taiwan. In doing so, it intends to replicate the success of trading companies worldwide in improving the economies of their nations.
By trading with Taiwan, Guanxi Trading LLC also aims to enter the rising Asian market and increase its global presence in hope of helping in the development of the Honduran economy.
參考文獻 1. Daniels, John D.; Radebaugh, Lee; Sullivan, Daniel P. International Business: Environments and Operations. Pearson Education, Inc. 13th Edition. 2009.
2. A Lesson of Import. The Wall Street Journal. April 1, 2011. [online] Available: http://online.wsj.com/article/SB10001424052748703712504576234071473542268.html
3. Honduras Trades Less With Taiwan. Central American Data Portal. November 2009. [online] Available: http://en.centralamericadata.com/en/article/home/Honduras_Trades _Less With_Taiwan
4. FTA Between El Salvador, Honduras and Taiwan. CNN Expansion Portal. May 2007. [online] Available: http://www.cnnexpansion.com/actualidad/2007/5/7/tlc-entre-el-salvador-honduras-y-taiwan
5. Trading Houses: A Practical Guide. Ontario Association of Trading Houses. [online] Available: http://www.inweb.ca/OATH/publications/PDF_En/EN_TradingHouses Practical.pdf
6. Trade Statistics. Taiwan Bureau of Foreign Trade Portal. [online] Available: http://eweb.trade.gov.tw/mp.asp?mp=2
7. Taiwan Miracle. Wikipedia Online Portal. [online] Available: http://en.wikipedia.org/wiki/Taiwan_Miracle
8. Tsai, Pan-Long. Explaining Taiwan’s Economic Miracle: Are the Revisionists Right? Agenda: A Journal of Policy Analysis and Reform from Australian National University College of Business and Economics. Volume 6, Number 1. 1999. [online] Available: http://epress.anu.edu.au/agenda/006/01/6-1-A-7.pdf
9. Tsao, Juliana. The Role of Small and Medium Sized Export Trading Companies in Taiwan’s Economic Transition 1950-1990. Thesis submitted for the Faculty of International Business and Asian Studies in Griffith University. December 2004. [online] Available: http://www4.gu.edu.au:8080/adt-root/uploads/approved/adt-QGU20060203.1 32326/ public/01Front.pdf
10. Bellamy, Mike. China Trading Companies: What They Don’t Want You to Know. Smart China Sourcing Online Portal. October 2007. [online] Available: http://www.smartchinasourcing.com/supplier-evaluation/china-trading-companies-what-they-dont-want-you-to.html
11. Meng, Zimin. An Analysis on the Reengineering of Sogo Shosha’s Functions. December 2006. [online] Available: http://dspace.lib.niigata-u.ac.jp:8080/dspace/bitstream /10191/6377/1/01_0031.pdf
12. Foreign Trade and Foreign Direct Investment in Honduras. Central Bank of Honduras online portal. [online] Available: https://see.bch.hn/sice-ied/Login.aspx?ReturnUrl =%2fsice -ied% 2fIndex.aspx
13. Secretary of Economic Integration of Central America (SIECA). Economic, Commercial and Cooperation Relations Between Central America and the Republic of Taiwan. May 2007. [online] Available: http://www.sieca.int/site/Cache/17990000000749/ 17990000000749.pdf
14. INFOCENTREX. Import Requirements for Central American Countries. September 2007. [online] Available: http://www.centrex.gob.sv/scx_html/INFOCENTREX% 20julio%20sep.2007.pdf
15. ProChile online portal. Strategic Information for Exporting to Honduras: Import Process to Honduras. [online] Available: http://www.prochile.cl/ficha_pais/honduras/ proceso_imp_exp.php
16. Free Trade Agreement between the Republic of China (Taiwan), the Republic of El Salvador and the Republic of Honduras. [online] Available: http://ekm92.trade.gov.tw/BOFT/OpenFileService?file_id=e1fff23e44f526c760eeca334d531bd6&context=83ee4cf785ad25a257533d1ac7c3b82f
17. Report on Export Procedures. Faculty of Economic, Administrative and Social Sciences from UNAH. Department of International Commerce. October 2009. [online] Available: http://www.sici-unah.org/Descargas/Tramites%20Generales%20de%20 exportacion.pdf
18. Tanyi, Fred Besong. BEFCO Trading LTD Business Plan. Master thesis in Entrepreneurial Management. Jönköping International Business School. June 2007.
19. 2011 Investment Climate Statement – Honduras. U.S. Bureau of Economic, Energy and Business Affairs. March 2011. [online] Available: http://www.state.gov/e/ eeb/rls/othr/ics/ 2011/157290.htm
20. Practical Guide for Exporting from Honduras. Support Program for Organic Markets (PROAMO). [online] Available: www.proamo.org/proamo/manuales/manual%20exp%20 Honduras.doc
21. Sánchez, Erika. Honduras Exporter Guide. USDA Foreign Agricultural Service. December 2010. [online] Available: http://gain.fas.usda.gov/Recent%20GAIN%20 Publications/Exporter%20Guide_Tegucigalpa_Honduras_12-30-2010.pdf
22. Yangtze CPA’s & Co, Accountants & Business Advisers. Doing Business in Taiwan. CPA Associates International. January 2010. [online] Available: http://www.cpaai.com/asiapacific/Doing%20Business%20Guide%20Taiwan%202010%20FINAL.pdf
23. Introduction of Investment Registration. Invest in Taiwan. [online] Available: http://investintaiwan.nat.gov.tw
24. Procedures and Required Documents for Setting-Up a Branch of a Foreign Company. Invest in Taiwan. [online] Available: http://investintaiwan.nat.gov.tw
25. Aguilar, José Adolfo. Honduras as a Center of Commerce in Central America. Master Thesis, International MBA, National Chengchi University. Taipei, Taiwan. July 2005.
26. Directorate General of Customs. [online] Available: http://eweb.customs.gov.tw/
27. Honduras Investment Pact. Noticias – Newsletter about Taiwan. May 2011. [online] Available: http://noticias.nat.gov.tw/ct.asp?xItem=163926&ctNode=1721&mp=12
28. López García, Eduardo. Swiss Chocolates After Honduran Cocoa. El Financierocr.com. Edition 708. March 2009. [online] Available: http://www.elfinancierocr.com/ef_archivo/2009/marzo/08/istmo1885262.html
29. Disputes by Country/Territory. World Trade Organization. [online] Available: http://www.wto.org/english/tratop_e/dispu_e/dispu_by_country_e.htm
30. Workman, Daniel. A Risk-Reward Analysis of the Taiwanese Business Environment. International Trade by Suite 101. May 2009. [online] Available: http://www.suite101.com /content/ evaluating-taiwan-as-a-trade-partner-a120263
31. Food and Beverage to Taiwan. Australian Trade Commission. November 2010. [online] Available: http://www.austrade.gov.au/Food-and-beverage-to-Taiwan/default.aspx
32. Bureau of Animal and Plant Health Inspection and Quarantine. Council of Agriculture, Executive Yuan. [online] Available: http://www.baphiq.gov.tw/ mp.asp?mp=2
33. Taiwan IT Industry Claims Key Role in Global Supply Chain. Electronics News. March 2009. [online] Available: http://www.electronicsnews.com.au/news/taiwan-it-industry-claims-key-role-in-global-suppl
34. Liu, Nancy. 2010 Taiwan Industrial Outlook: Chapter 3 Flat Panel Display Industry. Industry & Technology Intelligence Services. [online] Available: http://www.itis.org.tw/itisdata/English/2010/201000203.pdf
35. Wei, Chris; Weng, Victor. 2010 Taiwan Industrial Outlook: Chapter 6 IT Industry. Industry & Technology Intelligence Services. [online] Available: http://www.itis.org.tw/itisdata/English/2010/201000206.pdf
36. Trade growth to ease in 2011 but despite 2010 record surge, crisis hangover persists. WTO: 2011 Press Releases. April 2011. [online] Available: http://www.wto.org/english/news_e/ pres11_e/pr628_e.htm
37. International Trade Statistics 2010. World Trade Organization. [online] Available: http://www.wto.org/english/res_e/statis_e/its2010_e/its10_world_trade_dev_e.pdf
38. Maersk Line Container Dimensions. [online] Available: http://www.maerskline.com/globalfile/?path=/pdf/containerDimensions
39. Fields, Karl J. Trading Companies in South Korea and Japan: Two Policy Approaches. Asian Survey, Vol. 29, No. 11. November 1989. [online] Available: http://www.jstor.org/stable/2644730
40. Gross, Ames. HR and Recruiting Trends in Taiwan. Pacific Bridge Incorporated. August 2007. [online] Available: http://www.pacificbridge.com/publication.asp?id=97
41. Villalobos, Silvia. Business Opportunities Generated through Free Trade Agreements with Central America. Master Thesis, International MBA, National Chengchi University. Taipei, Taiwan. December 2005.
42. International Tax – Taiwan Highlights. Deloitte Online Portal. 2011. [online] Available: http://www.deloitte.com/assets/Dcom-Global/Local%20Assets/Documents/Tax/ Intl%20Tax%20and%20Business%20Guides/2011/dtt_tax_highlight_2011_Taiwan.pdf
43. Williams; Haka; Bettner; Carcello. Financial & Managerial Accounting: The Basis for Business Decisions. McGraw-Hill International. 14th Edition. 2008.
44. Moore; Petty; Palich; Longenecker. Managing a Small Business: An Entrepreneurial Emphasis. South-Western Cengage Learning. 15th Edition. 2010.
描述 碩士
國立政治大學
國際經營管理英語碩士學位學程(IMBA)
98933045
99
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0098933045
資料類型 thesis
dc.contributor.advisor 吳文傑zh_TW
dc.contributor.advisor Wu, Jacken_US
dc.contributor.author (作者) 阿斯特麗zh_TW
dc.contributor.author (作者) Astrid Fabiola Mejia Sanchezen_US
dc.creator (作者) 阿斯特麗zh_TW
dc.creator (作者) Astrid Fabiola Mejia Sanchezen_US
dc.date (日期) 2010en_US
dc.date.accessioned 5-十月-2011 14:34:36 (UTC+8)-
dc.date.available 5-十月-2011 14:34:36 (UTC+8)-
dc.date.issued (上傳時間) 5-十月-2011 14:34:36 (UTC+8)-
dc.identifier (其他 識別碼) G0098933045en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/51247-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 國際經營管理英語碩士學位學程(IMBA)zh_TW
dc.description (描述) 98933045zh_TW
dc.description (描述) 99zh_TW
dc.description.abstract (摘要) Japan’s sogo shosha institutions and South Korea’s chonghap sangsa are among the top trading companies in the world. Along with other players in the international market, they have significantly contributed to the expansion of trade and to the economic development of their countries.
In countries like Taiwan, Japan and Korea, trading companies were part of the driving force that propelled their global economic effort and they were an integral part of the economic miracles that transformed their economies forever.
International trade benefits countries by improving the living standard of the population, lower prices for consumers, improved efficiency in production and a greater variety of goods.
This business plan is focused on analyzing the feasibility of Guanxi Trading LLC, an export trading (ETC) company based in Honduras, with efforts oriented toward boosting the Honduran economy by trading with Taiwan. In doing so, it intends to replicate the success of trading companies worldwide in improving the economies of their nations.
By trading with Taiwan, Guanxi Trading LLC also aims to enter the rising Asian market and increase its global presence in hope of helping in the development of the Honduran economy.		en_US
dc.description.tableofcontents ACKNOWLEDGEMENTS ii
ABSTRACT iii
CHAPTER I.- EXECUTIVE SUMMARY 1
1.1 Statement of Purpose 1
1.2 Background 1
1.3 Business Model 2
1.4 Target Market 4
1.5 Financial Forecasts 4
CHAPTER II.- COMPANY OVERVIEW 6
2.1 Company Introduction 6
2.2 Business/Revenue model 7
2.3 Service Description 10
2.4 Team 17
2.5 Location 19
2.6 The Opportunity 20
2.6.1 SWOT Analysis 21
2.7 Entry and Growth Strategy 22
2.8 Competitive Advantages 24
2.9 Promotion Strategy 25
2.10 Pricing 25
2.11 Logistics 26
2.11.1 Importing/Exporting Process to Honduras 26
2.11.2 Importing/Exporting Process to Taiwan 30
2.11.3 Customs, Transportation, Insurance and Payment Issues 33
CHAPTER III.- MARKET ANALYSIS AND POTENTIAL 36
3.1 Industry Overview 36
3.2 Market Analysis and Potential 37
3.3 Role of Small and Medium Sized ETC’s in Taiwan’s Economic Transition 42
3.4 Overview of FTA between Honduras, El Salvador and Taiwan 44
3.5 Background on Commercial Relations between Honduras and Taiwan 45
3.6 Competitive Environment 50
3.7 Target Market/Product Scope 51
3.7.1 Initial Target field: Honduran Exports to Taiwan 51
3.7.2 Initial Target field: Taiwan Exports to Honduras 60
CHAPTER IV.- FINANCIAL PROJECTIONS 68
4.1 Initial Capital Requirements 68
4.2 Projected Income Statement 70
4.3 Projected Balance Sheet 76
4.4 Projected Cash Flow 78
4.5 Business Ratios 79
CHAPTER V. – RISK ASSESSMENT 82
CHAPTER VI.- CONCLUSION 85
CHAPTER VII.- BIBLIOGRAPHY 86
CHAPTER VIII.- APPENDIX 90		zh_TW
dc.language.iso en_US-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0098933045en_US
dc.subject (關鍵詞) Guanxizh_TW
dc.subject (關鍵詞) 商業企劃書zh_TW
dc.title (題名) Guanxi 貿易公司商業企劃書zh_TW
dc.title (題名) Guanxi trading LLC business planen_US
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) 1. Daniels, John D.; Radebaugh, Lee; Sullivan, Daniel P. International Business: Environments and Operations. Pearson Education, Inc. 13th Edition. 2009.zh_TW
dc.relation.reference (參考文獻) 2. A Lesson of Import. The Wall Street Journal. April 1, 2011. [online] Available: http://online.wsj.com/article/SB10001424052748703712504576234071473542268.htmlzh_TW
dc.relation.reference (參考文獻) 3. Honduras Trades Less With Taiwan. Central American Data Portal. November 2009. [online] Available: http://en.centralamericadata.com/en/article/home/Honduras_Trades _Less With_Taiwanzh_TW
dc.relation.reference (參考文獻) 4. FTA Between El Salvador, Honduras and Taiwan. CNN Expansion Portal. May 2007. [online] Available: http://www.cnnexpansion.com/actualidad/2007/5/7/tlc-entre-el-salvador-honduras-y-taiwanzh_TW
dc.relation.reference (參考文獻) 5. Trading Houses: A Practical Guide. Ontario Association of Trading Houses. [online] Available: http://www.inweb.ca/OATH/publications/PDF_En/EN_TradingHouses Practical.pdfzh_TW
dc.relation.reference (參考文獻) 6. Trade Statistics. Taiwan Bureau of Foreign Trade Portal. [online] Available: http://eweb.trade.gov.tw/mp.asp?mp=2zh_TW
dc.relation.reference (參考文獻) 7. Taiwan Miracle. Wikipedia Online Portal. [online] Available: http://en.wikipedia.org/wiki/Taiwan_Miraclezh_TW
dc.relation.reference (參考文獻) 8. Tsai, Pan-Long. Explaining Taiwan’s Economic Miracle: Are the Revisionists Right? Agenda: A Journal of Policy Analysis and Reform from Australian National University College of Business and Economics. Volume 6, Number 1. 1999. [online] Available: http://epress.anu.edu.au/agenda/006/01/6-1-A-7.pdfzh_TW
dc.relation.reference (參考文獻) 9. Tsao, Juliana. The Role of Small and Medium Sized Export Trading Companies in Taiwan’s Economic Transition 1950-1990. Thesis submitted for the Faculty of International Business and Asian Studies in Griffith University. December 2004. [online] Available: http://www4.gu.edu.au:8080/adt-root/uploads/approved/adt-QGU20060203.1 32326/ public/01Front.pdfzh_TW
dc.relation.reference (參考文獻) 10. Bellamy, Mike. China Trading Companies: What They Don’t Want You to Know. Smart China Sourcing Online Portal. October 2007. [online] Available: http://www.smartchinasourcing.com/supplier-evaluation/china-trading-companies-what-they-dont-want-you-to.htmlzh_TW
dc.relation.reference (參考文獻) 11. Meng, Zimin. An Analysis on the Reengineering of Sogo Shosha’s Functions. December 2006. [online] Available: http://dspace.lib.niigata-u.ac.jp:8080/dspace/bitstream /10191/6377/1/01_0031.pdfzh_TW
dc.relation.reference (參考文獻) 12. Foreign Trade and Foreign Direct Investment in Honduras. Central Bank of Honduras online portal. [online] Available: https://see.bch.hn/sice-ied/Login.aspx?ReturnUrl =%2fsice -ied% 2fIndex.aspxzh_TW
dc.relation.reference (參考文獻) 13. Secretary of Economic Integration of Central America (SIECA). Economic, Commercial and Cooperation Relations Between Central America and the Republic of Taiwan. May 2007. [online] Available: http://www.sieca.int/site/Cache/17990000000749/ 17990000000749.pdfzh_TW
dc.relation.reference (參考文獻) 14. INFOCENTREX. Import Requirements for Central American Countries. September 2007. [online] Available: http://www.centrex.gob.sv/scx_html/INFOCENTREX% 20julio%20sep.2007.pdfzh_TW
dc.relation.reference (參考文獻) 15. ProChile online portal. Strategic Information for Exporting to Honduras: Import Process to Honduras. [online] Available: http://www.prochile.cl/ficha_pais/honduras/ proceso_imp_exp.phpzh_TW
dc.relation.reference (參考文獻) 16. Free Trade Agreement between the Republic of China (Taiwan), the Republic of El Salvador and the Republic of Honduras. [online] Available: http://ekm92.trade.gov.tw/BOFT/OpenFileService?file_id=e1fff23e44f526c760eeca334d531bd6&context=83ee4cf785ad25a257533d1ac7c3b82fzh_TW
dc.relation.reference (參考文獻) 17. Report on Export Procedures. Faculty of Economic, Administrative and Social Sciences from UNAH. Department of International Commerce. October 2009. [online] Available: http://www.sici-unah.org/Descargas/Tramites%20Generales%20de%20 exportacion.pdfzh_TW
dc.relation.reference (參考文獻) 18. Tanyi, Fred Besong. BEFCO Trading LTD Business Plan. Master thesis in Entrepreneurial Management. Jönköping International Business School. June 2007.zh_TW
dc.relation.reference (參考文獻) 19. 2011 Investment Climate Statement – Honduras. U.S. Bureau of Economic, Energy and Business Affairs. March 2011. [online] Available: http://www.state.gov/e/ eeb/rls/othr/ics/ 2011/157290.htmzh_TW
dc.relation.reference (參考文獻) 20. Practical Guide for Exporting from Honduras. Support Program for Organic Markets (PROAMO). [online] Available: www.proamo.org/proamo/manuales/manual%20exp%20 Honduras.doczh_TW
dc.relation.reference (參考文獻) 21. Sánchez, Erika. Honduras Exporter Guide. USDA Foreign Agricultural Service. December 2010. [online] Available: http://gain.fas.usda.gov/Recent%20GAIN%20 Publications/Exporter%20Guide_Tegucigalpa_Honduras_12-30-2010.pdfzh_TW
dc.relation.reference (參考文獻) 22. Yangtze CPA’s & Co, Accountants & Business Advisers. Doing Business in Taiwan. CPA Associates International. January 2010. [online] Available: http://www.cpaai.com/asiapacific/Doing%20Business%20Guide%20Taiwan%202010%20FINAL.pdfzh_TW
dc.relation.reference (參考文獻) 23. Introduction of Investment Registration. Invest in Taiwan. [online] Available: http://investintaiwan.nat.gov.twzh_TW
dc.relation.reference (參考文獻) 24. Procedures and Required Documents for Setting-Up a Branch of a Foreign Company. Invest in Taiwan. [online] Available: http://investintaiwan.nat.gov.twzh_TW
dc.relation.reference (參考文獻) 25. Aguilar, José Adolfo. Honduras as a Center of Commerce in Central America. Master Thesis, International MBA, National Chengchi University. Taipei, Taiwan. July 2005.zh_TW
dc.relation.reference (參考文獻) 26. Directorate General of Customs. [online] Available: http://eweb.customs.gov.tw/zh_TW
dc.relation.reference (參考文獻) 27. Honduras Investment Pact. Noticias – Newsletter about Taiwan. May 2011. [online] Available: http://noticias.nat.gov.tw/ct.asp?xItem=163926&ctNode=1721&mp=12zh_TW
dc.relation.reference (參考文獻) 28. López García, Eduardo. Swiss Chocolates After Honduran Cocoa. El Financierocr.com. Edition 708. March 2009. [online] Available: http://www.elfinancierocr.com/ef_archivo/2009/marzo/08/istmo1885262.htmlzh_TW
dc.relation.reference (參考文獻) 29. Disputes by Country/Territory. World Trade Organization. [online] Available: http://www.wto.org/english/tratop_e/dispu_e/dispu_by_country_e.htmzh_TW
dc.relation.reference (參考文獻) 30. Workman, Daniel. A Risk-Reward Analysis of the Taiwanese Business Environment. International Trade by Suite 101. May 2009. [online] Available: http://www.suite101.com /content/ evaluating-taiwan-as-a-trade-partner-a120263zh_TW
dc.relation.reference (參考文獻) 31. Food and Beverage to Taiwan. Australian Trade Commission. November 2010. [online] Available: http://www.austrade.gov.au/Food-and-beverage-to-Taiwan/default.aspxzh_TW
dc.relation.reference (參考文獻) 32. Bureau of Animal and Plant Health Inspection and Quarantine. Council of Agriculture, Executive Yuan. [online] Available: http://www.baphiq.gov.tw/ mp.asp?mp=2zh_TW
dc.relation.reference (參考文獻) 33. Taiwan IT Industry Claims Key Role in Global Supply Chain. Electronics News. March 2009. [online] Available: http://www.electronicsnews.com.au/news/taiwan-it-industry-claims-key-role-in-global-supplzh_TW
dc.relation.reference (參考文獻) 34. Liu, Nancy. 2010 Taiwan Industrial Outlook: Chapter 3 Flat Panel Display Industry. Industry & Technology Intelligence Services. [online] Available: http://www.itis.org.tw/itisdata/English/2010/201000203.pdfzh_TW
dc.relation.reference (參考文獻) 35. Wei, Chris; Weng, Victor. 2010 Taiwan Industrial Outlook: Chapter 6 IT Industry. Industry & Technology Intelligence Services. [online] Available: http://www.itis.org.tw/itisdata/English/2010/201000206.pdfzh_TW
dc.relation.reference (參考文獻) 36. Trade growth to ease in 2011 but despite 2010 record surge, crisis hangover persists. WTO: 2011 Press Releases. April 2011. [online] Available: http://www.wto.org/english/news_e/ pres11_e/pr628_e.htmzh_TW
dc.relation.reference (參考文獻) 37. International Trade Statistics 2010. World Trade Organization. [online] Available: http://www.wto.org/english/res_e/statis_e/its2010_e/its10_world_trade_dev_e.pdfzh_TW
dc.relation.reference (參考文獻) 38. Maersk Line Container Dimensions. [online] Available: http://www.maerskline.com/globalfile/?path=/pdf/containerDimensionszh_TW
dc.relation.reference (參考文獻) 39. Fields, Karl J. Trading Companies in South Korea and Japan: Two Policy Approaches. Asian Survey, Vol. 29, No. 11. November 1989. [online] Available: http://www.jstor.org/stable/2644730zh_TW
dc.relation.reference (參考文獻) 40. Gross, Ames. HR and Recruiting Trends in Taiwan. Pacific Bridge Incorporated. August 2007. [online] Available: http://www.pacificbridge.com/publication.asp?id=97zh_TW
dc.relation.reference (參考文獻) 41. Villalobos, Silvia. Business Opportunities Generated through Free Trade Agreements with Central America. Master Thesis, International MBA, National Chengchi University. Taipei, Taiwan. December 2005.zh_TW
dc.relation.reference (參考文獻) 42. International Tax – Taiwan Highlights. Deloitte Online Portal. 2011. [online] Available: http://www.deloitte.com/assets/Dcom-Global/Local%20Assets/Documents/Tax/ Intl%20Tax%20and%20Business%20Guides/2011/dtt_tax_highlight_2011_Taiwan.pdfzh_TW
dc.relation.reference (參考文獻) 43. Williams; Haka; Bettner; Carcello. Financial & Managerial Accounting: The Basis for Business Decisions. McGraw-Hill International. 14th Edition. 2008.zh_TW
dc.relation.reference (參考文獻) 44. Moore; Petty; Palich; Longenecker. Managing a Small Business: An Entrepreneurial Emphasis. South-Western Cengage Learning. 15th Edition. 2010.zh_TW