| Summary: | 90年代歐美國家，對於人口增加、土地面積驟減、過量電子產品等所帶來的環境問題日益重視。歐洲最早發起「延伸生產者責任制」，透過制訂法律與政策提升資源再生利用的效率。並且陸續頒佈WEEE廢電機電子指令、RoHS有害物質限用指令、REACH化學品限制、ELV廢車輛指令等，透過污染控制、回收利用、減廢、污染預防、清潔生產等步驟，朝零污染方向進行，顯示資源再生的重要性。
資源再生產業在台灣為新興產業，規模以中小企業形式居多，雖然經營回收事業容易，但要經營技術層次較高的再生事業則需獲得政府許可證使得成為再生機構。近年來資源再生廠商利用廢棄物資源再生的技術，提煉出黃金、白銀、鉑等貴金屬，隨著全球原物料價格高漲，其所生產的二次原材料行情提升整體產值，預估到2010年總產值為580億台幣。
智慧資本目前普遍被認為是企業能形成競爭優勢的無形資產總和，即企業能用來作為開創財富的知識、資訊、智慧財產、經驗等。找出適合企業的智慧資本項目，讓企業投入在重要項目而獲取價值成為企業的重要課題。本文主要研究資源再生產業智慧資本經營方式，探討一般經營策略與智慧財產管理，對智慧資本運用與累積的影響。總結文獻探討與個案訪談分析的結果，根據研究問題，主要研究發現如下：
一、 資源再生產業為一特許經營行業，其經營需獲得政府所頒發之許可同意，同時易受上游產業廢棄物種類以及全球環保再生法規的影響。
二、 智慧財產需要透過企業策略與功能性活動執行才能提升成為智慧資本。
三、 策略目標不同將會影響智慧資本各構面投入的重要性判斷。
四、 智慧資本經營必須搭配策略與智慧財產管理制度才能達到創造、保護、管理、運用之功效。
五、 資源再生產業的智慧資本經營必須考量各國差異產生在地化的經營型態。
=== Since the 1990s, the United States and the European Union (‘’EU’’) have become aware of the crucial environmental problems stemming from overpopulation, reducing residential areas, and growing quantities of end-of-life electronics. To protect the environment and diminish the impacts of household consumption and production, the EU took initiatives to devise environment policies and came up with the idea of Extended Producer Responsibility(‘’EPR’’), a strategy designed to promote the integration of environmental costs associated with products throughout their life cycles into the market price of the products. This concept is inspiring in the waste management, and urging industries to think over recycling process and use recyclable materials to produce products.
Moreover, there are four important directives and policies in effect in the Europe, such as Waste Electrical and Electronic Equipment Directive (‘’WEEE’’), Restriction of Hazardous Substance Directive (‘’RoHS’’), End-of Life Vehicles Directive (‘’ELV’’), Registration, and Evaluation, Authorization and Restriction of Chemicals (‘’REACH’’). Those legislations and standards are intended to encourage companies to voluntarily adopt environmental management systems or procedures to minimize waste and emissions and to meet the goal of zero pollution.
Recycling industry in Taiwan is an emerging industry and many of them are small and medium enterprises. To operate recycling business, companies have to acquire the certificate of waste management from the Environmental Protection Administration Executive Yuan. Recently, some recycling companies make it technologically possible for kinds of wastes or unwanted products to be recycled. They have developed technologies to recover from waste to precious metals like palladium, platinum, gold, or silver. Those precious metals are valuable secondary raw materials and will contribute good revenues to recycling market. Therefore, the value of recycling market in Taiwan is estimated to rise to NT$5.8 billion by 2010.
Intellectual capital is widely considered as a firm’s intangible assets and is often a major determinant of the companies’ profits. It plays a crucial role in business management and needs to be analyzed in a systematic way to find out the appropriate components. This research focuses on how the companies in recycling industry manage their intellectual capitals, and how the generic strategies and the intellectual property management influence the way of creating and accumulating the intellectual capitals.
The important findings of this research are as follows (extraction):
1. Recycling industry is a kind of franchising business and needs to acquire the government’s agreement to operate. The development of this industry is highly influenced by the kinds of wastes of the upstream industries and the global environment legislation.
2. Intellectual assets will be converted into valuable intellectual capital by the implementation of business strategy and functional activities.
3. Different goals of strategy bring about different priorities for the resources input of intellectual capitals.
4. To achieve the goal of value creation, protection, management, and execution, the intellectual capital management needs to combine with strategy management and the intellectual property management.
5. The intellectual capital management in recycling industry must include the consideration of different local business environments of different countries.
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