Reference: | 方寶慶,1996,餐飲投資評估—市場調查與經營實務,臺北縣:金錢文化出版。 台灣連鎖暨加盟協會,2013,TCFA台灣連鎖店年鑑,台灣連鎖暨加盟協會。 吳思華、賴鈺晶與顏如妙,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劃。 吳政和,1995,餐飲業連鎖經營之研究,第一屆餐飲管理學術研討會論文集,財團法人中華飲食文化基金會:125-147。 岑淑筱與郭家毓,2012,智慧資本、組織創新與其營運績效關係之研究—以咖啡連鎖餐飲業臺商為例,中小企業發展季刊,第26期:129-157。 沈育生,2013,連鎖咖啡店營收績效影響因素之探討—以台北市西雅圖極品咖啡連鎖店為例,土地問題研究季刊,第12卷第1期:90-98。 周文賢與郭柏晴,1996,連鎖體系規劃與管理,臺北市,華泰書局。 林月華,2011,探討台灣咖啡連鎖店關鍵成功因素:借鏡馬來西亞展店考量之研究,國立台中教育大學事業經營研究所碩士論文。 林妙雀,2005,專屬資源、連鎖經營控制、行銷策略組合對企業競爭力影響之研究—以台灣地區連鎖咖啡店加以實證,朝陽商管評論,第4卷第2期:1-40。 邱千珊,2010,論析各國之企業智慧資產揭露機制,科技法律透析,第22卷第1期:22-40。 金海,2006,餐飲加盟連鎖最佳實務,臺北市:商周出版。 施志宜,1995,餐飲業經營管理成功因素之研究—以西式速食業為實証,第一屆餐飲管理學術研討會論文集,財團法人中華飲食文化基金會:149-181。 施郁榛,2008,非營利組織智慧資本管理之研究─以婦女福利服務方案為例,靜宜大學管理碩士在職專班碩士論文。 秦建文,2003,咖啡連鎖店關鍵成功因素之研究,淡江大學管理科學學系碩士論文。 張嫈婉、陳麗婷、鄭佩真與簡相堂,2010,台灣餐飲服務品牌發展分析,中華民國經濟部技術處委託財團法人食品工業發展研究所研究計劃。 張瓊玲,2008,公司化的國營事業智慧資本之研究—以中華郵政公司為例,中國行政評論,第16卷第2期:73-111。 許書榕,2010,以雙元觀點探討連鎖體系智慧資本與知識創造之關聯性研究,正修科技大學資訊管理研究所碩士論文。 游淑君,2011,連鎖平價咖啡店關鍵成功因素之研究,成功大學經營管理碩士學位學程學位論文。 黃秉德與邱靜萍,2006,組織文化資本,國立政治大學商學院台灣智慧資本研究中心與財團法人資訊工業策進會資訊市場情報中心主編:智慧資本管理 ,臺北市:華泰文化事業股份有限公司。 黃麗容,2010,連鎖咖啡業組織學習能力與智慧資本相關性之研究—以經營策略為干擾變項,靜宜大學觀光事業學系研究所學位論文。 楊日融,2003,咖啡店經營關鍵成功因素之研究,國立中正大學企業管理研究所碩士論文。 楊朝旭與蔡柳卿,2006,人力資源管理系統、創新與企業經濟附加價值關聯性之研究,管理評論,第25卷第3期:41-68。 楊淳惠,2012,代工與自有品牌下策略性智慧資本之個案研究,國立政治大學會計學系碩士班碩士學位論文。 經濟部商業司,2000,連鎖店經營管理實務,臺北市:中華民國經濟部。 資策會,2001,我國資訊產業智慧資本現況與未來發展趨勢,財團法人資訊工業策進會專題研究報告。 鄧之卿與彭孟慈,2011,台灣美食國際化創新營運模式開發,行政院勞工委員會職業訓練局泰山職業訓練中心研究報告。 鄭丁旺,2006,用智慧看待智慧資本,國立政治大學商學院台灣智慧資本研究中心與財團法人資訊工業策進會資訊市場情報中心主編:智慧資本管理 ,臺北市:華泰文化事業股份有限公司。 鄭丁旺、王文英與張清福,2007,我國企業應報導智慧資本項目之調查研究,會計研究月刊,第259期:106-121。 韓志翔與陳怡靜,2006,人力資本的概念與衡量,國立政治大學商學院台灣智慧資本研究中心與財團法人資訊工業策進會資訊市場情報中心主編:智慧資本管理 ,臺北市:華泰文化事業股份有限公司。 簡玉婷,2008,以智慧資本觀點探討連鎖體系總部之知識創造活動與績效,義守大學管理研究所碩士論文。 歐進士、陳博舜與李貴富,2004,台灣資訊電子業之訓練活動的企業價值分析,人力資源管理學報,第4卷第4期,51-72。 梁榮輝、蔡木霖、王偉權與林杰麃,2007,台灣會計師業人力資本衡量指標之研究:運用 AHP 分析,績效與策略研究,第4卷第2期: 19-42。 樓永堅、張愛華、楊朝旭、魏聖忠與吳祉芸,2006,顧客資本,國立政治大學商學院台灣智慧資本研究中心與財團法人資訊工業策進會資訊市場情報中心主編:智慧資本管理 ,臺北市:華泰文化事業股份有限公司。 Abhayawansa, S. A. 2014. A review of guidelines and frameworks on external reporting of intellectual capital. Journal of Intellectual Capital 15(1): 100-141. Arvidsson, S. 2011. Disclosure of non-financial information in the annual report: A management-team perspective. Journal of Intellectual Capital 12(2): 277-300. Bismuth, A., and Y. Tojo. 2008. Creating value from intellectual assets. Journal of Intellectual Capital 9(2): 228-245. Bontis, N. 1998. Intellectual capital: An exploratory study that develops measures and models. Management Decision 36(2): 63–76. ───. 1999. Managing organizational knowledge by diagnosing intellectual capital: Framing and advancing the state of the field. International Journal of Technology Management 18(5-8): 433-462. ───. 2001. Assessing knowledge assets: A review of the models used to measure intellectual capital. International Journal of Management Reviews 3(1): 41-60. ───, N. C. Dragonetti, K. Jacobsen, and G. Roos. 1999. The knowledge toolbox: A review of the tools available to measure and manage intangible resources. European management journal 17(4): 391-402. Brooking, A. 1996. Intellectual Capital: Core Assets for the Third Millennium Enterprise. London: International Thomson Business Press. Bukh, P. N., and U. Johanson. 2003. Research and knowledge interaction: Guidelines for intellectual capital reporting. Journal of Intellectual Capital 4(4): 576-587. ───, H. T. Larsen, and J. Mouritsen. 2001. Constructing intellectual capital statements. Scandinavian Journal of Management 17 (1): 87-108. Chen, J., Z. Zhu, and H. Y. Xie. 2004. Measuring intellectual capital: A new model and empirical study. Journal of Intellectual capital 5(1): 195-212. Combs, J. G., S. C. Michael, and G. J. Castrogiovanni. 2004. Franchising: A review and avenues to greater theoretical diversity. Journal of Management 30(6): 907-931. Curado, C., L. Henriques, and N. Bontis. 2011. Intellectual capital disclosure payback. Management Decision 49(7): 1080-1098. de Pablos, P. O. 2002. Evidence of intellectual capital measurement from Asia, Europe and the Middle East. Journal of Intellectual Capital 3(3): 287-302. Dzinkowski, R. 2000. The measurement and management of intellectual capital: An introduction. Management Accounting 78(2): 32-36. Edvinsson, L. 2013. IC 21: reflections from 21 years of IC practice and theory. Journal of Intellectual Capital 14(1): 163-172. ───, and M. S. Malone. 1997. Intellectual Capital: Realizing Your Company`s True Value by Finding its Hidden Brainpower. New York: Harper Collins Publishers, Inc. ───, and P. H. Sullivan. 1996. Developing a model for managing intellectual capital. European Management Journal 14(4): 356-364. Ghosh, D., and A. Wu. 2007. Intellectual capital and capital markets: Additional evidence. Journal of Intellectual Capital 8(2): 216-235. Grimaldi, M., L. Cricelli, and F. Rogo. 2013. A theoretical framework for assessing managing and indexing the intellectual capital. Journal of Intellectual Capital 14(4): 501-521. Guthrie, J., and R Petty. 2000. Intellectual capital: Australian annual reporting practices. Journal of Intellectual Capital 1(3): 241-251. Hair, J. F. Jr., W. C. Black, B. J. Babin, R. E. Anderson, and R. L. Tatham. 2006. Multivariate Data Analysis. 6th ed. New Jersey: Pearson Prentice Hall. Hsu, Y. H., and W. Fang. 2009. Intellectual capital and new product development performance: The mediating role of organizational learning capability. Technological Forecasting and Social Change 76(5): 664-677. Husin, N. M., K. Hooper, and K. Olesen. 2012. Analysis of intellectual capital disclosure - An illustrative example. Journal of Intellectual Capital 13(2): 196-220. Ioanna, S., and K. Maria. 2013. Information transfer through training in franchising enterprises. Procedia Social and Behavioral Sciences 73: 625-633. Isaac, R. G., I. M. Herremans, and T. J. Kline. 2010. Intellectual capital management enablers: A structural equation modeling analysis. Journal of Business Ethics 93(3): 373-391. Lim, L. L. K., and P. Dallimore. 2004. Intellectual capital: Management attitudes in service industries. Journal of Intellectual Capital 5(1): 181-194. Lynn, B. E. 2000. Intellectual capital: Unearthing hidden value by managing intellectual assets. Ivey Business Journal 64(3): 48-52. Mavrinac, S., and T. Siesfeld. 1998. Measures that matter: an exploratory investigation of investor’s information needs and value priorities. Paper presented at OECD Symposium on Measuring Intangible Investment, Amsterdam. MERITUM. 2002. Guidelines for managing and reporting on Intangibles. Meritum`s project. TSER program. Michael, S. C. 1996. To franchise or not to franchise: An analysis of decision rights and organizational form shares. Journal of Business Venturing 11(1): 57-71. OECD (Organization for Economic Co-operation and Development). 2012. Knowledge Networks and Markets in the Life Sciences. OECD Publishing. Peppard, J., and A. Rylander. 2001. Using an intellectual capital perspective to design and implement a growth strategy: The case of APiON. European Management Journal 19(5): 510–525. Roos, G., S. Pike, and L. Fernström. 2005. Managing Intellectual Capital in Practice. Oxford: Butterworth-Heinemann. ───, and J. Roos. 1997. Measuring your company’s intellectual performance. Long Range Planning 30(3): 413-426. Roos, J. 1998. Exploring the concept of intellectual capital. Long Range Planning 31(1): 150-153. Rubinfeld, A., and C. Hemingway. 2005. Built for Growth: Expanding Your Business Around the Corner or Across the Globe. Upper Saddle River, New Jersey: FT Press. Sânchez, P., C. Chaminade, and M. Olea. 2000. Management of intangibles - An attempt to build a theory. Journal of Intellectual Capital 1(4): 312-327. Stanworth, J. 1991. Franchising and the franchise relationship. International Review of Retail, Distribution and Consumer Research 1(2): 175–199. Stewart, T. A. 1991. Brian power: How intellectual capital is becoming America`s most valuable asset. Fortune 123(6): 44-50. ───. 1994. Your company’s most valuable asset: Intellectual capital. Fortune 130(7): 68-74. ───. 1997. Intellectual Capital: The New Wealth of Organizations. New York: Doubleday. Sullivan, P. 2000. Value-driven Intellectual Capital: How to Convert Intangible Corporate Assets into Market Value. New York, NY: John Wiley & Sons, Inc. Sveiby, K. E. 1997. The New Organizational Wealth: Managing and Measuring Knowledge-based Assets. San Francisco: Berrett-Koehler. van Buren, M. E. V. 1999. A yardstick for knowledge management. Training and Development 53(9): 71-78. Wall, A., R. Kirk, and G. Martin. 2003. Intellectual Capital: Measuring the Immeasurable?. Great Britain: Elsevier. Watson, A., and J. Stanworth. 2006. Franchising and intellectual capital: A franchisee’s perspective. Entrepreneurship Management 2(3): 337–349. Watson, A., J. Stanworth, S. Healeas, D. Purdy, and C. Stanworth. 2005. Retail franchising: An intellectual capital perspective. Journal of Retailing and Consumer Services 12(1): 25–34. Yin, R. K. 1994. Case Study Research- Design and Method. 3rd ed. Newburry Park, California: Sage Publication Inc. |