1. NCCU Academic Hub
  2. 學術產出
  3. 商學院
  4. 學位論文
  5. Item

學術產出-學位論文

文章檢視/開啟

書目匯出

Google ScholarTM

政大圖書館

引文資訊

TAIR相關學術產出

題名 策略性專利相關智慧資本之管理制度及外部報導研究
A case study of strategic patent-related intellectual capital management system and external reporting
作者 朱容萱
貢獻者 王文英
朱容萱
關鍵詞 專利
智慧資本
策略性專利相關智慧資本
管理制度
智慧財產報告書
Patent
Intellectual Capital
Strategic patent-related intellectual capital
Management system
Intellectual property report
日期 2012
上傳時間 11-七月-2013 16:26:45 (UTC+8)
摘要 知識經濟高度發展的時代，企業的價值已無法全部透過有形資產來彰顯，無形資產之重要性日益增加，屬無形資產中之智慧財產更是企業創造價值之關鍵。專利係智慧財產中關乎企業競爭力之重要資訊，用以評估企業的研發及創新能力，而企業在其專屬的經營策略與專利策略下，必須對策略性專利相關之智慧資本進行管理及蓄積，才能持續地在日新月異的科技產業中成長及發展。
本研究採用個案研究法，再輔以內部問卷調查，以我國資訊電子及通訊科技產業之公司為研究對象，探討企業如何找出策略性專利相關之智慧資本，並如何進行管理及蓄積，又將該等資訊對外報導時，實際考量之因素有哪些，以及企業可如何對外報導該等資訊。經整理及分析後，得出以下三點結論：
一、 本研究先辨認企業之經營策略及專利策略，以智慧資本的觀點結合策略地圖，以投入、過程、產出的因果關係，歸納出42項策略性專利相關之智慧資本項目，而其分別有13項管理制度加以支持。
二、 在42項策略性專利相關之智慧資本項目中，整理出27項可對外揭露之項目，揭露意願高的大多已是公開資訊且資料容易取得，而揭露意願低的多涉及公司機密、衡量上有困難或揭露意義不大等原因。
三、 依本研究內容結合我國目前推動之「智慧財產報告書」，為個案公司編製報導架構，希望藉此加強個案公司對專利表現的管理效能，同時也能將重要的專利資訊對外報導，使外部資訊使用者正確評估企業的價值與競爭力。
In the era of the knowledge-based economy, it is difficult to determine the value of businesses through tangible assets. The importance of intangible assets is increasing, especially in business value creators such as intellectual property. Among intellectual properties, patents represent the R&D, and therefore the innovation ability of a business. In today’s world, this is highly linked to the competitiveness of a business. So, in order to keep growing in the rapidly changing technology industry, enterprises must identify their own business strategy and patent strategy, and manage their strategic patent-related intellectual capital.
This study uses case study methods supported by questionnaire analysis, where the research subject is a company in the information and communications technology. The research examines how the enterprise identifies its strategic patent-related intellectual capital, what are the management systems, what the risk factors are while doing external reporting, and how the information is reported to external users. According to the results of the case analyses, the research has generated the following three conclusions:
First, the study identifies the company’s business strategy and the patent strategy. Combining the concepts of intellectual capital and strategy map, forty-two strategic patent-related intellectual capital items were summarized by examining the causal relationship between inputs, processes, and outputs. Additionally, thirteen management systems are discovered which support the identified items.
Second, among the forty-two strategic patent-related intellectual capital items, twenty-seven items are open disclosure. The items with high disclosure are public information, and those with low disclosure are mostly trade secrets, or are difficult to measure and are less meaningful.
Third, the study is combined with the “Intellectual Property Report” to design the reporting framework for the case company. By using the framework, the company can strengthen its patent management strategy and report the important patent information to external users, so the external parties can adequately evaluate the business value and corporate competitiveness.
參考文獻 一、 中文部分
王文英、張清福，2004，智慧資本影響績效模式之探討：我國半導體業之實證研究，會計評論，第39期（7月）：89-117。
台灣智慧資本研究中心與資策會，2006，智慧資本管理，台北：華泰文化事業有限公司。
阮明淑、梁峻齊，2009，專利指標發展研究，圖書館學與資訊科學，第35卷，
第2期：88-106。
車慧中，2005，IP管理關鍵考量，新竹：冠亞智財股份有限公司。
吳思華、賴鈺晶、顏如妙，2000，網際網路智慧資本衡量與發展措施研究，經濟部工業局軟體五年發展計畫。
吳安妮，2002，剖析智慧資本，會計研究月刊，第204期（11月）：57-66。
莊蕎安，2010，政府對智慧財產之相關鼓勵措施，會計研究月刊，第298期（9月）：56-61。
馬秀如、劉正田、俞洪昭、諶家蘭，1999，「資訊軟體業無形資產鑑價制度」之研究，台灣證券交易所。
陳世顯，1999，宏碁的專利管理系統（上），智慧財產權，第12期（12月）：23-33。
陳宏智，2008，從管理模式談智慧財產管理的重要性，科技法律透析，第20卷，第6期：19-24。
陳依蘋，2002，透明度與企業價值，會計研究月刊，第200期（7月）：48-54。
陳貞佑，2007，企業專利管理與內部報導之個案研究，國立政治大學會計研究所碩士論文。
陳萬淇，1995，個案研究法，台北：華泰文化事業有限公司。
陳瑞斌、許崇源，2007，公司治理架構與財務報告透明度之關聯性研究，交大管
理學報，第27卷，第2期：55-109。
葉重新，2001，教育研究法，台北：心理出版社。
許士軍，1981，管理學，台北：東華書局。
黃文玲，2004，公司特性與網站資訊透明度關聯性之研究，國立台灣大學會計研
究所碩士論文。
張永強、陳益智，2005，智慧財產權管理新思維-以ISO品質架構建立系統化的智權管理制度，智慧財產權月刊，第74期（2月）：5-16。
馮震宇，2003，創新研發與專利策略，能力雜誌，第569期（7月）：70-81。
馮震宇，2004，運用專利策略掌握競爭優勢，能力雜誌，第583期（9月）：62-69。
資策會，2001，我國產業智慧資本先導性個案研究，財團法人資訊工業策進會分包學術機構研究計畫期末報告。
劉江彬，2002，知識經濟時代下企業的智慧財產權管理，會計研究月刊，第204
期（11月）：67-75。
劉江彬、劉文卿、張孟元，2004，技術價值關鍵指標之研究，資訊管理學報，第11卷，第3期：79-120。
劉博文，1999，智慧財產權資產管理，智慧財產權，第8期（8月）：10-17。

二、 英文部分
Allison, J. R., M. A. Lemley, K. A. Moore, and R. D. Trunkey. 2004. Valuable patents. Georgetown Law Journal 92 (June): 435-495.
Berkowitz, L. 1993. Getting the most from your patents. Research Technology Management 32 (2): 26-31.
Bontis, N. 1998. Intellectual capital: An exploratory study that develops measures and models. Management Decision 36 (2): 63-72.
Cooke, T. E. 1991. An assessment of voluntary disclosure in the annual reports of Japanese corporations. International Journal of Accounting Education and Research 26 (3): 174-189.
Diamond, D. W., and R. E. Verrecchia. 1991. Disclosure, liquidity, and the cost of capital. Journal of Finance 46 (4): 1325-1359.
Dzinkowski, R. 2000. The measurement and management of intellectual capital: An introduction. Management Accounting 78 (2): 32-36.
Davis, L., and K. Kjær. 2003. Patent strategies of small Danish high-tech firms. Proposal for a paper for the DRUID Summer Conference 2002 on Creating,
Sharing and Transferring Knowledge Copenhagen, Denmark.
Edvinsson, L., and M. S. Malone. 1997 Intellectual Capital: Realizing Your Company’s True Value by Finding its Hidden Brainpower. New York: HarperCollins Publishers, Inc.
Edvinsson, L., and P. Sullivan. 1996. Developing a model for managing intellectual capital. European Management Journal 14 (4): 356-364.
Ernst, H. 1998. Patent portfolio for strategic R&D planning. Journal of Engineering and Technology Management 15 (April): 279-308.
Ernst, H. 2003. Patent information for strategic technology management. World Patent Information 25 (3): 233-242.
Galbraith, J. K. 1969. The New Industrial State. Harmondsworth: Penguin.
Grant, R. M. 1991. The resource-based theory of competitive advantage: Implications for strategy formulation. California Management Review 33 (3): 114-135.
Healy, P. M., and K. G. Palepu. 1993. The effects of firms’ financial disclosure strategies on stock prices. Accounting Horizons 7 (1): 1-11.
Hubert, S. 1996. Tacit knowledge: The key to the strategic alignment of intellectual capital. Strategy and Leadership 24 (2): 10-14.
Johnson, W. H. A. 1999. An integrative taxonomy of intellectual capital: Measuring the stock and flow of intellectual capital components in the firm. International Journal of Technology Management 18 (5-8): 562-575.
Kaplan, R. S., and D. P. Norton. 2004. Strategy Maps: Converting Intangible Assets into Tangible Outcomes. Harvard Business School Press.
Knight, H. J. 2001. Patent Strategy for Researchers and Research Managers (2nd ed.). New York: John Wiley & Sons, Inc.
Kirby, I. 1999. Intellectual property and its impact on business. Credit Control 20 (8): 5-9.
Meek, G. K., C. B. Roberts, and S. J. Gray. 1995. Factors influencing voluntary annual report disclosures by U.S., U.K. and continental European multinational corporations. Journal of International Business Studies 26 (3): 555-572.
Meer-Kooistra, J. V. der, and S. M. Zijlstra. 2001. Reporting on intellectual capital. Accounting, Auditing & Accountability Journal 14 (4): 456-476.
Petrash, G. P., and W. R. Bukowitz. 1997. Visualizing, measuring, and managing knowledge. Research Technology Management 40 (4): 24-31.
Pham, H. T., and C. B. Horton. 1999. Guide to intellectual property asset management. Chemtech 29 (9): 6-13.
Porter, M. E. 1980. Competitive Strategy: Techniques for Analyzing Industries and Competitors. New York: The Free Press.
Rabino, S., and E. Enayati. 1995. Intellectual property: The double-edged sword. Long Range Planning 25 (5): 22-31.
Rennie, M. 1999. Accounting for knowledge assets: Do we need a financial statement? International Journal of Technology Management 18 (5-8): 648-659.
Rivette, K. G., and D. Kline. 2000. Rembrandts in the Attic: Unlocking the Hidden Value of Patents. Boston, Mass: Harvard University Press.
Roos, G., and J. Roos. 1997. Measuring your company’s intellectual performance. Long Range Planning 30 (June): 413-426.
Rubin, A., and E. Babbie. 1993. Research Methods for Social Work. Pacific Grove, Calif.: Brooks/Cole.
Somaya, D. 2002. Theoretical perspectives on patent strategy. Working paper, R. H. Smith School of Business, University of Maryland.
Somaya, D. 2012. Patent strategy and management: An integrative review and research agenda. Journal of Management 38 (4):1084-1114.
Spence, M. 1973. Job market signaling. Quarterly Journal of Economics 87 (3): 355-379.
Stewart, T. A. 1997. Intellectual Capital: The New Wealth of Organizations. New York, NY: Bantam Doubleday Dell Publishing Group, Inc.
Sullivan, P. H. 2000. Value-Driven Intellectual Capital: How to Convert Intangible Corporate Assets into Market Value. New York: John Wiley & Sons.
Tenhunen, J., J. Ukko, T. Markus, and H. Rantanen. 2003. Applying balanced scorecard principles on the SAKE-system: Case Telekolmio Oy. Proceedings of the 3rd International Workshop on Performance Management 19-20 (June): 423-434.
Ulrich, D. 1998. Intellectual capital = competence x commitment. Sloan Management Review 39 (2): 15-26.
van Wijk, L. 2000. Measuring the effectiveness of a company’s patent assets. Les nouvelles 36 (3): 25-33.
Yin, K. 1994. Case study Research: Design and Methods. 2 nded. International Educational and Professional Publisher.



三、 網路資料
全國法規資料庫: http://law.moj.gov.tw/
個案公司網站
個案公司2012年年報
日本知的智財報告書-富士通: http://jp.fujitsu.com/about/ip/ipreport/
Intellectual Capital Report 2007 of Oesterreichische Nationalbank (OeNB)
描述 碩士
國立政治大學
會計研究所
100353008
101
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0100353008
資料類型 thesis
dc.contributor.advisor 王文英zh_TW
dc.contributor.author (作者) 朱容萱zh_TW
dc.creator (作者) 朱容萱zh_TW
dc.date (日期) 2012en_US
dc.date.accessioned 11-七月-2013 16:26:45 (UTC+8)-
dc.date.available 11-七月-2013 16:26:45 (UTC+8)-
dc.date.issued (上傳時間) 11-七月-2013 16:26:45 (UTC+8)-
dc.identifier (其他 識別碼) G0100353008en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/58769-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計研究所zh_TW
dc.description (描述) 100353008zh_TW
dc.description (描述) 101zh_TW
dc.description.abstract (摘要) 知識經濟高度發展的時代，企業的價值已無法全部透過有形資產來彰顯，無形資產之重要性日益增加，屬無形資產中之智慧財產更是企業創造價值之關鍵。專利係智慧財產中關乎企業競爭力之重要資訊，用以評估企業的研發及創新能力，而企業在其專屬的經營策略與專利策略下，必須對策略性專利相關之智慧資本進行管理及蓄積，才能持續地在日新月異的科技產業中成長及發展。
本研究採用個案研究法，再輔以內部問卷調查，以我國資訊電子及通訊科技產業之公司為研究對象，探討企業如何找出策略性專利相關之智慧資本，並如何進行管理及蓄積，又將該等資訊對外報導時，實際考量之因素有哪些，以及企業可如何對外報導該等資訊。經整理及分析後，得出以下三點結論：
一、 本研究先辨認企業之經營策略及專利策略，以智慧資本的觀點結合策略地圖，以投入、過程、產出的因果關係，歸納出42項策略性專利相關之智慧資本項目，而其分別有13項管理制度加以支持。
二、 在42項策略性專利相關之智慧資本項目中，整理出27項可對外揭露之項目，揭露意願高的大多已是公開資訊且資料容易取得，而揭露意願低的多涉及公司機密、衡量上有困難或揭露意義不大等原因。
三、 依本研究內容結合我國目前推動之「智慧財產報告書」，為個案公司編製報導架構，希望藉此加強個案公司對專利表現的管理效能，同時也能將重要的專利資訊對外報導，使外部資訊使用者正確評估企業的價值與競爭力。		zh_TW
dc.description.abstract (摘要) In the era of the knowledge-based economy, it is difficult to determine the value of businesses through tangible assets. The importance of intangible assets is increasing, especially in business value creators such as intellectual property. Among intellectual properties, patents represent the R&D, and therefore the innovation ability of a business. In today’s world, this is highly linked to the competitiveness of a business. So, in order to keep growing in the rapidly changing technology industry, enterprises must identify their own business strategy and patent strategy, and manage their strategic patent-related intellectual capital.
This study uses case study methods supported by questionnaire analysis, where the research subject is a company in the information and communications technology. The research examines how the enterprise identifies its strategic patent-related intellectual capital, what are the management systems, what the risk factors are while doing external reporting, and how the information is reported to external users. According to the results of the case analyses, the research has generated the following three conclusions:
First, the study identifies the company’s business strategy and the patent strategy. Combining the concepts of intellectual capital and strategy map, forty-two strategic patent-related intellectual capital items were summarized by examining the causal relationship between inputs, processes, and outputs. Additionally, thirteen management systems are discovered which support the identified items.
Second, among the forty-two strategic patent-related intellectual capital items, twenty-seven items are open disclosure. The items with high disclosure are public information, and those with low disclosure are mostly trade secrets, or are difficult to measure and are less meaningful.
Third, the study is combined with the “Intellectual Property Report” to design the reporting framework for the case company. By using the framework, the company can strengthen its patent management strategy and report the important patent information to external users, so the external parties can adequately evaluate the business value and corporate competitiveness.		en_US
dc.description.tableofcontents 目錄 i
圖目錄 ii
表目錄 iii
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的與問題 3
第三節 論文架構與研究流程 4
第二章 文獻探討 6
第一節 智慧財產之定義與特性 6
第二節 專利策略 9
第三節 智慧資本之相關文獻 15
第四節 專利相關指標與管理制度 20
第五節 影響資訊揭露之因素 36
第六節 智慧財產報告書 38
第七節 研究衍伸（擬定問卷初稿） 39
第三章 研究設計 41
第一節 觀念性架構 41
第二節 研究方法 42
第三節 研究對象 43
第四節 資料蒐集與分析方式 43
第四章 個案公司概況與問卷定稿 45
第一節 個案公司概況介紹 45
第二節 問卷定稿 49
第五章 個案分析 54
第一節 問卷分析結果 54
第二節 策略性專利相關之智慧資本管理制度 63
第三節 策略性專利相關之智慧資本揭露意願 76
第四節 策略性專利相關之智慧資本外部報導 80
第六章 結論與建議 85
第一節 研究結論 85
第二節 研究建議 87
第三節 研究限制 89
參考文獻 90		zh_TW
dc.language.iso en_US-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0100353008en_US
dc.subject (關鍵詞) 專利zh_TW
dc.subject (關鍵詞) 智慧資本zh_TW
dc.subject (關鍵詞) 策略性專利相關智慧資本zh_TW
dc.subject (關鍵詞) 管理制度zh_TW
dc.subject (關鍵詞) 智慧財產報告書zh_TW
dc.subject (關鍵詞) Patenten_US
dc.subject (關鍵詞) Intellectual Capitalen_US
dc.subject (關鍵詞) Strategic patent-related intellectual capitalen_US
dc.subject (關鍵詞) Management systemen_US
dc.subject (關鍵詞) Intellectual property reporten_US
dc.title (題名) 策略性專利相關智慧資本之管理制度及外部報導研究zh_TW
dc.title (題名) A case study of strategic patent-related intellectual capital management system and external reportingen_US
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) 一、 中文部分
王文英、張清福，2004，智慧資本影響績效模式之探討：我國半導體業之實證研究，會計評論，第39期（7月）：89-117。
台灣智慧資本研究中心與資策會，2006，智慧資本管理，台北：華泰文化事業有限公司。
阮明淑、梁峻齊，2009，專利指標發展研究，圖書館學與資訊科學，第35卷，
第2期：88-106。
車慧中，2005，IP管理關鍵考量，新竹：冠亞智財股份有限公司。
吳思華、賴鈺晶、顏如妙，2000，網際網路智慧資本衡量與發展措施研究，經濟部工業局軟體五年發展計畫。
吳安妮，2002，剖析智慧資本，會計研究月刊，第204期（11月）：57-66。
莊蕎安，2010，政府對智慧財產之相關鼓勵措施，會計研究月刊，第298期（9月）：56-61。
馬秀如、劉正田、俞洪昭、諶家蘭，1999，「資訊軟體業無形資產鑑價制度」之研究，台灣證券交易所。
陳世顯，1999，宏碁的專利管理系統（上），智慧財產權，第12期（12月）：23-33。
陳宏智，2008，從管理模式談智慧財產管理的重要性，科技法律透析，第20卷，第6期：19-24。
陳依蘋，2002，透明度與企業價值，會計研究月刊，第200期（7月）：48-54。
陳貞佑，2007，企業專利管理與內部報導之個案研究，國立政治大學會計研究所碩士論文。
陳萬淇，1995，個案研究法，台北：華泰文化事業有限公司。
陳瑞斌、許崇源，2007，公司治理架構與財務報告透明度之關聯性研究，交大管
理學報，第27卷，第2期：55-109。
葉重新，2001，教育研究法，台北：心理出版社。
許士軍，1981，管理學，台北：東華書局。
黃文玲，2004，公司特性與網站資訊透明度關聯性之研究，國立台灣大學會計研
究所碩士論文。
張永強、陳益智，2005，智慧財產權管理新思維-以ISO品質架構建立系統化的智權管理制度，智慧財產權月刊，第74期（2月）：5-16。
馮震宇，2003，創新研發與專利策略，能力雜誌，第569期（7月）：70-81。
馮震宇，2004，運用專利策略掌握競爭優勢，能力雜誌，第583期（9月）：62-69。
資策會，2001，我國產業智慧資本先導性個案研究，財團法人資訊工業策進會分包學術機構研究計畫期末報告。
劉江彬，2002，知識經濟時代下企業的智慧財產權管理，會計研究月刊，第204
期（11月）：67-75。
劉江彬、劉文卿、張孟元，2004，技術價值關鍵指標之研究，資訊管理學報，第11卷，第3期：79-120。
劉博文，1999，智慧財產權資產管理，智慧財產權，第8期（8月）：10-17。

二、 英文部分
Allison, J. R., M. A. Lemley, K. A. Moore, and R. D. Trunkey. 2004. Valuable patents. Georgetown Law Journal 92 (June): 435-495.
Berkowitz, L. 1993. Getting the most from your patents. Research Technology Management 32 (2): 26-31.
Bontis, N. 1998. Intellectual capital: An exploratory study that develops measures and models. Management Decision 36 (2): 63-72.
Cooke, T. E. 1991. An assessment of voluntary disclosure in the annual reports of Japanese corporations. International Journal of Accounting Education and Research 26 (3): 174-189.
Diamond, D. W., and R. E. Verrecchia. 1991. Disclosure, liquidity, and the cost of capital. Journal of Finance 46 (4): 1325-1359.
Dzinkowski, R. 2000. The measurement and management of intellectual capital: An introduction. Management Accounting 78 (2): 32-36.
Davis, L., and K. Kjær. 2003. Patent strategies of small Danish high-tech firms. Proposal for a paper for the DRUID Summer Conference 2002 on Creating,
Sharing and Transferring Knowledge Copenhagen, Denmark.
Edvinsson, L., and M. S. Malone. 1997 Intellectual Capital: Realizing Your Company’s True Value by Finding its Hidden Brainpower. New York: HarperCollins Publishers, Inc.
Edvinsson, L., and P. Sullivan. 1996. Developing a model for managing intellectual capital. European Management Journal 14 (4): 356-364.
Ernst, H. 1998. Patent portfolio for strategic R&D planning. Journal of Engineering and Technology Management 15 (April): 279-308.
Ernst, H. 2003. Patent information for strategic technology management. World Patent Information 25 (3): 233-242.
Galbraith, J. K. 1969. The New Industrial State. Harmondsworth: Penguin.
Grant, R. M. 1991. The resource-based theory of competitive advantage: Implications for strategy formulation. California Management Review 33 (3): 114-135.
Healy, P. M., and K. G. Palepu. 1993. The effects of firms’ financial disclosure strategies on stock prices. Accounting Horizons 7 (1): 1-11.
Hubert, S. 1996. Tacit knowledge: The key to the strategic alignment of intellectual capital. Strategy and Leadership 24 (2): 10-14.
Johnson, W. H. A. 1999. An integrative taxonomy of intellectual capital: Measuring the stock and flow of intellectual capital components in the firm. International Journal of Technology Management 18 (5-8): 562-575.
Kaplan, R. S., and D. P. Norton. 2004. Strategy Maps: Converting Intangible Assets into Tangible Outcomes. Harvard Business School Press.
Knight, H. J. 2001. Patent Strategy for Researchers and Research Managers (2nd ed.). New York: John Wiley & Sons, Inc.
Kirby, I. 1999. Intellectual property and its impact on business. Credit Control 20 (8): 5-9.
Meek, G. K., C. B. Roberts, and S. J. Gray. 1995. Factors influencing voluntary annual report disclosures by U.S., U.K. and continental European multinational corporations. Journal of International Business Studies 26 (3): 555-572.
Meer-Kooistra, J. V. der, and S. M. Zijlstra. 2001. Reporting on intellectual capital. Accounting, Auditing & Accountability Journal 14 (4): 456-476.
Petrash, G. P., and W. R. Bukowitz. 1997. Visualizing, measuring, and managing knowledge. Research Technology Management 40 (4): 24-31.
Pham, H. T., and C. B. Horton. 1999. Guide to intellectual property asset management. Chemtech 29 (9): 6-13.
Porter, M. E. 1980. Competitive Strategy: Techniques for Analyzing Industries and Competitors. New York: The Free Press.
Rabino, S., and E. Enayati. 1995. Intellectual property: The double-edged sword. Long Range Planning 25 (5): 22-31.
Rennie, M. 1999. Accounting for knowledge assets: Do we need a financial statement? International Journal of Technology Management 18 (5-8): 648-659.
Rivette, K. G., and D. Kline. 2000. Rembrandts in the Attic: Unlocking the Hidden Value of Patents. Boston, Mass: Harvard University Press.
Roos, G., and J. Roos. 1997. Measuring your company’s intellectual performance. Long Range Planning 30 (June): 413-426.
Rubin, A., and E. Babbie. 1993. Research Methods for Social Work. Pacific Grove, Calif.: Brooks/Cole.
Somaya, D. 2002. Theoretical perspectives on patent strategy. Working paper, R. H. Smith School of Business, University of Maryland.
Somaya, D. 2012. Patent strategy and management: An integrative review and research agenda. Journal of Management 38 (4):1084-1114.
Spence, M. 1973. Job market signaling. Quarterly Journal of Economics 87 (3): 355-379.
Stewart, T. A. 1997. Intellectual Capital: The New Wealth of Organizations. New York, NY: Bantam Doubleday Dell Publishing Group, Inc.
Sullivan, P. H. 2000. Value-Driven Intellectual Capital: How to Convert Intangible Corporate Assets into Market Value. New York: John Wiley & Sons.
Tenhunen, J., J. Ukko, T. Markus, and H. Rantanen. 2003. Applying balanced scorecard principles on the SAKE-system: Case Telekolmio Oy. Proceedings of the 3rd International Workshop on Performance Management 19-20 (June): 423-434.
Ulrich, D. 1998. Intellectual capital = competence x commitment. Sloan Management Review 39 (2): 15-26.
van Wijk, L. 2000. Measuring the effectiveness of a company’s patent assets. Les nouvelles 36 (3): 25-33.
Yin, K. 1994. Case study Research: Design and Methods. 2 nded. International Educational and Professional Publisher.



三、 網路資料
全國法規資料庫: http://law.moj.gov.tw/
個案公司網站
個案公司2012年年報
日本知的智財報告書-富士通: http://jp.fujitsu.com/about/ip/ipreport/
Intellectual Capital Report 2007 of Oesterreichische Nationalbank (OeNB)		zh_TW