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    Title: 金融業之正式員工與派遣員工之人力資本衡量
    Other Titles: A study of human capital measurement between regular workers and dispatched workers - by example of banking industry
    Authors: 陳思興;Chen, Szu-hsing
    Contributors: 淡江大學會計學系碩士班
    謝宜樺;Hsieh, Yi-hua
    Keywords: 人力派遣;人力資本;Dispatched worker;Human capital
    Date: 2009
    Issue Date: 2010-01-11 04:22:25 (UTC+8)
    Abstract: 金融服務業在整體經濟大環境中,近幾年來產業環境變化的程度是數一數二的。在這波變革下,企業在管理策略上必須保持彈性,方能在快速變遷的市場裡取得利基,因此透過派遣員工的使用,可望達成人力調度上的彈性。既然使用派遣員工在未來會是一個趨勢,加上其與正式員工在性質上有所差異,因此探討這兩者之間在人力資本衡量構面的重視程度是否有所歧異即為本研究之動機。本研究以韓志翔、陳怡靜(2006)之人力資本架構為基礎,採問卷調查法蒐集資料,並以獨立樣本T檢定驗證假說,探討企業針對這兩類員工,其所重視的人力資本衡量構面是否有所不同。
    研究結果發現是有顯著差異的。正式員工較派遣員工更為重視「能力型」與「情感型」人力資本衡量構面,而派遣員工則較正式員工重視「動機型」與「人格特質型」人力資本衡量構面。因此,企業在建立人力資本衡量模式時,須考量到身分之不同,方可在徵才、育才及留才時,達到最佳的效果。
    The variation of banking industry is on the top of the whole environment. Under this revolution, enterprises have to keep the flexibility on management strategy in order to acquire a well position in the fast-changing industry. Enterprises can perform the method of dispatched workers to obtain the flexibility. Since dispatched workers is different from regular workers and it will become a tendency in the future, the research motive is to discover whether there have difference between dispatched workers and regular workers in the human capital measurement dimension or not. Our study is based on the human capital framework which provided by Han and Chen (2006) and wants to investigate any difference between these two types of employer’s human capital measurement dimension in the enterprise.
    The results showed that there is a significant difference between dispatched workers and regular workers in the human capital measurement dimension. Regular workers will be more attention to ability type and emotion type than dispatched workers. Dispatched workers will be more attention to motivation type and personality traits type than regular workers. Therefore, enterprises have to consider the difference of each employee when they establish the model of human capital measurement in order to acquire the best result in recruitment, development, and retention of human resource.
    Appears in Collections:[Graduate Institute & Department of Accounting] Thesis

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