論策略性人力資源管理模式及其在政府機關之應用─以美國IRS為例

全文

(1)IUA7J1. At]j!ljBtl. *' ar. m~j;JH. $~W~. If'Ff£E. II. man Resource Management' mrmSHRM) ,. ±: ~ !E!.;tJE{~ 1980if.,L:J*:U::*W~t~fJE ~*Ji. •• ~~:U::.o~~.~~Ah.~WR ~liH~~mli. ' 1±~fllil5}IJ~A$JJJ'fJg!t~ffJi. *~*I~~~~. , ~~[Jrull~~ , jjf.~!t*JU~. .~~~~,±:~*m.m1±~M~~A h.~W~a.;.~~Ah.mWg~. :u::.~ft~~~.~~*~UOO~~Ah. •• ~~mm~~ B (Delery & Dot y, 1996), i:!!;iPt~Jm Ah.mWg~Am.~ •• ~$' • •. .~Wga.1±m~m. *J1*~*~. •• ~~[!IblU!Ujt~ft1!:;{t&~~ ,. m.M.~.a.~@.¥·~. ~m.. MfM~A7J.7JE{j;JHIU~*'M~i:!!~1BJ (~ ~~. , ~*f3Z~ • ~86). 0. ~~.~B!n§ii~JJJ'fJg~j~. , '§tr5A. hWg~~'~~Ah.~.~B!~m. •. •. ~~m~~~~~~o~~·m.1±m.

(2) .. ~A1J.~m~~,~~~.~~mtt8'J. m~,*m~m.8'J§a'1£~~mft~. A1J~E'~A1J~E~~m.*$8'J~. OO'MftA1J.~~~.~WB~m~,. *·~~·~m~~·~~·£~MmW. 1£*~~ft~OO,m~mM~A1J.~. $~mm~~*8'J~.*,~~~m.~. ~~.~~8'JffiHm~,oom.1£OO.$. . *JU~x1~W1J1j . t~filtJ •. %w~mm~~*$~~~'~~.*W. g~ffS~l-''f'1f~. I1'F1:f~t~JI1~~. *~~. ~.,~m~m~WA1J.~~~~um. 0. §;L , mW~JI1A1J.1~~l-';L. ~~§8'J1£flj'~~A1Jii~~~8'JffiH. Perrewe, & Kacmar, 1996). 0. ny,. 0. •. -:i"£~. J:~~h~. rategic. Hu-. Fb"'imSHRM) ,. 1. '~tft~~r'i'ijm ~ 1:f~ {~~l-'. JJJJ~~~1flj*Jl. ~. ~. / ~. liT ii ~ ~HJU~. ±fljflID ~rj 8'J A 1jl1~~l-'~ll iOO~g1A1J. :Cc pIT 171 i~ ffS. i) , -titg;t~#~. U~r:p. ft ' tJ ibbij}]*'EU~~lzJm~~~ (A nth. •. , *~n. ~1tfi&~~. ,. i. ~ n=rJ 8'J *JU~ ~ift~ n=rJ (~. ~ i91. ' 'EI t3 A. [~JJ!W*JU~. : ' *JH~1£m. IIJ- : Devanna,Forbrun. i:U4*r)Jf( : Devanna,. & Tichyl¥Jmffiil'r~:t]HlA. M. A., Forbrum, C. J., &. Tichy,. N. M(1984 : 34). 2006.1.16. ~M2~~IWIJl. 245 • 39.

(3) t. ~----1I T. ?ai~.J5e!dJl~!¥J~ It Jt rtf ~ 1II¥J *~uw tzD 0. fJ[ 1I12 r:p rtf ift :. lt~JtliftB'Jt~rt. ' Bee r~ A~~m. r. I (. mARti~m~l¥J*m~,.~m.ti~. - "Devanna,Forbrun & Tichy (1984). M§.'*~~~~~. flJ~IBH. jlIf0~. i&Ffif. IOOA~m~.. &m~I¥J~~'~~~OO.~~~~~~ I. mH:HfnJli it. ~~~;gm.~'I'j:Anjt?~.:f]!ff'S¥:$IJ. rAJm*ml¥J~~~~·m~_~w*. =.*$n~l¥J~.,~~fJ[1I11m~,. .Mm.I¥J.~,rrAn.~_gl¥J.~. ~~~*$.~~D~,~~~·~m·. nOO~~A.~*~~-~m.,~~*. ~~WM. ~~mAn.~_gl¥J.~tl~~,ftm. .~~.&.~'.ff~.. ~m.~$I¥J.~.~·m.M. •. ~. ••An. ~.gnrt,~~~~m~~$~OO~. TS H R Mti~*Jl*liU.J~!¥J})H1-l¥JJiIlH~~ m~,~oo.~. 0. •• tiRIIW~m~ •. ••. mM~?ail¥Jmm'l¥J.ilim~*RIOOA. ~l¥Jm.,a~~.~.l¥Jm.§.·m. .~wIw~m~.I¥J.~BlIa~l¥J£. .L-j, , £g~~~~ Ah.i~~~r~R\i::xw~$1j. Ji1!o. ~OOl¥Jmli.ft~W,n~oom.~. .~tll¥J~m'~~M~~~_gm~1¥J An.~,~m~.I¥J~._g~. •. =. •• *$.~I¥J.D; iliOOmm.rrOOtiM•• ~l¥Jm~~,. ~tll¥J~.n~'. I{'FfJ :i£~!tif 1f~fff. ~Im:. I1r fff9W+;. ?iH$~ll!i. "KleimanfnJA1J.jJVfIlIi~ -~@~,m.I¥J.~~~~~~~. ~ •• *.~An.~l¥J~*'~~~. ~~m~~~I¥JN.~.~~.m~l¥Jm. m.~.ml¥Jnrt'~~H~~AAmr:p. ~o. {","I¥JAh.r~_:f]!@m:J.L-j,~INJRID@. .. (fJ.~~. ~~m.0Rfim~'~~?aim.l¥J~. flj~Wg. *'~~RIW.~~m~.¥ml¥J.lli. *JU~l¥Ji. er~ AI1i!lli 7 ~B'f1. '~ili~~~'~~Anjt~~~I¥J~. ~iE~f. A1]jtimit~~ (1984 : 19) , Jtt~lli[5m~*§.. .~~·~~.mm.I¥J.~~~orr~. ~JtliU. .m~wAnjt~.g.~l¥Jmli.M'. '>11. rr.~.#l¥Jmli-~tl'~&Anjt~. •• I¥J.rt~r:p,.~±~~~~~~ l¥J¥m. ~~.~I¥J.~*l¥Jlt_(~ ¥ {\l !¥J ••/ *~ ~ it f:7fJ) *1jJ 1:£ Kleimanf~~r:p , fiftmiliT.~fJl~!¥J~. l1H-.~~. .g*M~$~~m~l¥J-~tl,nmB. ~. if:1IJJ#f.. =. "Beer~AJ5Jj&tMfnJA1J.jJli~ 19841:j::: , ~%fBe. ~&.~~Wm~m.Dh~§.W~. ~,~~~mili'An.~~g*MW*. 40 •. 2006.1.16. 1lI542~1lI51Wl. 245. ~. *. ,. 0. ~j\lJrln~ Ahjt~.:f'**Jt.*S$r1*Jl~. 0. K. Kl.

(4) --------. I ~f~~!ZO. -, !1[1ffUll~~eq!l[fr~ flJ*lIlllf*~~:rm. J{i5tWHi. ~Itf';JlIlIm. H~rM;fjj. &Jff Wd:lii. U~ftJ~. Itt. 0:1. 111=1. ~. Anw~®W*. ~~I:ljjJ;J. I. ~ml:§~* ~ftJ*Jt~. flJf* ~, ~~. Uli[)5it. 3J1[*i~i\IfE. MAtf';J~m~.. ---.1 fj~ h. ---.. !!f!JtIJ~i\IfE I1'F~i\IfE. ~*I¥J3&1!~. If'Fhtf';J!f1f~. i£~!f1f~ W'lfiJi. )li6bii iIfrMA ~ffftJ£. ~m. /. tl!!~ERf*. 0. ,. ~M®~*. II {f~f-H~. it:fI!WmtWtflffil ~tli~~ f§U!ZD~. jj*4*~. : Beer~ Aij!ffilftJmPmtiAj]~~~J!I!f~ml : Beer, ~., Spector, B. ,& Lawrence, P.R. (1984) .. JwM,. ~~~~~L,~~~m~~~~x~ml. ~~~~m~~MftJ.~'M~ftJ.~,. .~. ~. I.W~6b~.ttmPmRmtH~~;fjj~~. ~~~ftJ.~~=~'H~~=m~M~. tH. m~ftJ.~~~. 0. ,. Kleiman~~. ftJ~ litt~mAj]~~~J!I!*~'ET~~Q. !JJ1 !ZClT : l.M~MftJ.~. : M~If'F1:~HliAj]~{[g{. ~o. 1~~m~.~ftJ~tt,~~~.~ftJ~. ftJm.&IW~m,. HE. ~Jti. 0. IWftJ~ml&n~~ffiIWm.~ftJ.. tf~(±. PJT~. :. oft. Kleimanpffij!ffilftJf~~!ZDTJ{!il3$. Kleiman(1997: 13)pffmtHftJAj]. ftfmfiiJ. ~~~m.. 0. 2. ~~ftJ.~. : 'EImRr;;*ffntftJjlI&1W. ~~ftJ~. 1~J!I!.ml~~~~.~'~~~~~~. .~~ftJIW.#mfiiJ'~H~m.~. $rJ*Jl~. ~~~Aj]jj~~~.~~~m=~,~. ~f71IWftJjl. I. 0. 2006.1, 16. m42~m1Wl. 245 • 41.

(5) ; 1:2.:r15f~*J:IJ~r:p x,~I¥J,*D~WtffJ:)[!jt. 3. ~m13tI¥J.f!fi. {tt~. .M~*I¥J§.,m~I1'f1:2.~. , ~:ctlilm 1'fJ:I¥J~:tJ! ,~=tftl!J~I1'fIJ!~MljlIfj~~:@~IJ*J.I. I*"~xt~J;Jfj*1t, {~jtII 1'f{~~1J~~~. II. ~.'.~~~'~.M.,~=tfm.M.fil¥J~. ~M.~o. ~OO. JttK 1 e i ma nl¥J A 1J it r~ 1'if~~ f~ rt*~fij. , 1:2.:r15 : iir*l¥J~f~ , I. , ~ jf-:i¥ 1=1 ~JJ! jf-{f)Jf~1¥J IZI *"Wti5\9A 1J ~?E~. fFiE~l¥Jrftj;Jl. ' I\!n'tJ !1fi ' J. ~~1¥J1*:I[~. ,. :g~. ~~g1tl¥J~~. -,). ,m~~*"~.i5\9~A1Jit~1'ifgl¥J.~~~o. mrA rA$. l·A1Jitt[liCH. 2. I. f~iI&Jff. {t7Hff. 1. ~~fi{J.~. 1. l.m¥ 1 . fj~1J. 1. ~~f&t'I'>].~. 2.1JJ~. 3.. 1.Wrr.. 'it :f§ ~ I¥J. WJf~iI&. ... l.~lli. 2.~.~*. fR il&J. 3. fj~1J. J. 4. !±'~1Ji35(~. 5.. ~. :tJ*:@ §.I¥J !iP; iLl. IlUfI.~tru*tEfJiI*i. '. n~*1JO. It :t@} pff I¥J. fIT f~. 2.~~Wf~~ 3. ~1~g1t .. '. (!~fE. 3.. 2.*"~1l!H5. 1.. ~~J/:J. .:ZJllI fiJTr!P'&. ~~t"¥l. 2.~j¥. ifiIJH,. ,. -*. ti:@Rt ~I¥J~. ,. n~1J~. 1i13 : K1eiman~mIYJmllltd1Ahitr~1'ifIJjH~ml ii~4*r~ : Kleiman, L.S. (1997) 42 •. 2006.1.16. ~42~~lWl. 245. {:£m~. rAt.

(6) 1~~W~~YJ~~~~0'~~:. ~-~.~mW~B~~~*Y~@Y* y@oR.~. .~§. (ftl~@Y!l3J '~Y~0. ,~~~y.. =. .~~~~~~~.~I~&~.~YJ. , Mr7,"~iJ~~. ' ~*4;l1f;g[rlJ~J,~.Wt , it; ~ (v ' .g~]jfa) ~ij:W M ~~~ 0. ~tMD1J~PlJ. '~~.*.~.~~~~.*M~0~. !;H@ , tP t!nH +. ~ ~. 4;l1. ;U. ~~~Y~ftI~*If*~~~3. ' ~§. m@m~'~.~Y~ftI~m~~*, ~~.~~~n§ Imf&!W.~Y J. @. U~~ti~tP~m~IYJ. *~~o~~~~~~I~MMW'#. ~.B**~YW-.~.~~ij,m~. .~~~~.'4;l1~Mm~~~m.m. §~H~t~~I;roft*~~. .~m~e~~E~~'~.MI~.. JI. ~}M I~l!jflFt. o. :. M" v. ~ijf{f. ~§[~fJI~n~. ~*~~.M.M~.·I~.@·$. o. 'tiI~.§. ~m?lY$u~Y~'.§~~m?lY.*q. Y ~~MjJ1JJI;J:njl$t. YJ. fu Y. ~~ •• ~'~.~I~~~·~~~. I. IJf.I!. J. '~~Wf::r~Hr,y (292: S661 ' ~W). o. MI~.·~~MMI~W'~~:~. M .!-~l,~ f1J!b!ff fJI~ af~l!l iiI o. *:. ~ijf{f fM1~ "8. *~ ~~,§WM ~1'. 15l~HrlJ. ~~N·mu.~~*y~.u*w@~ @M~~~.~~~W'Y~Uti~. mW.~·~.~*Y.~MW~'il~. ~I~.~'RBI~:RB~~N. •. YW~.~~§'RB~~: •• ~~ , RB~If* : 1r~~~f~H!t~. If*~i!(H~~f~. •. M~~~*t. ' Ej!f*lI~I~5!f[!} : ~ijf{fRB" 2. o.m~I~~W~'E.~.m~~. Y5!f&m ' 1t;~. 0. .@*Y~~M,tP@Y*Y~!;H@m~. I~~*YJ. ~YW.§~~.. ~. (6171. 0. ~. ~~Y[rlJ~J~~0. , af~~1r~~. !ffa ¥. C( Y ~ ill. mM r:f:J .!. ltd ml0. '. •.. ~H~~YAf~.·. 4E~!-"b!iWYd~If*. :2661. eNt0I) ~1'§~~If*?lY$~~Y1. L. ~~ • . • ~~.~I@Y*YJ : Imf&*Y J l@bJ:*YJ ?I. M!U~ '~&M. ~iH~~sml~~if.~liay. ~ij~~~"1. n~~. , ~@~ftI[wmf~~. '~~m'~~~~~~. ~4;l1~W~U·.@*Y~tP(ftl~!;H@ru ~,. 'tP. *~M~lFt~baJ. ·~m~iliW'. ~~~~l!l~'~.~~~Y~~.~. qt;: (uon::mnJ uonde::Ju"j:). J. m~. (172: 98;:g , ~~. : :m~~) ~ijf{f¥ ~Y. 's. ~~. Ef*n~~~~ijI. ~~~W~~~YW'*mRB~~.U. i!1fllJ~~. ,. ~~I!.

(7) (Human Resources Management) ~~{~. ~~tJ'~.ff!~~~~'IW~~'. rA~fi~JwrA~~~J~~®~o. ~.,m.~~'~W.IW.~'~ ~I~~~.mli~~~l¥J;~tt.~. =·.MttAn••ft~~~m~*2 rJj~~J :::ftf~R'M. m.~~-~~~~~®B'~~. *,. ®~~~m.~. .~.~,~. IffM.fil¥J~~om~~.ftI~~. -~~~~'~W~§trJIff~~tJ'. ~M~~**. fftJl¥JmE,~.al. lli:1f:f:i. I!J~i*. ~.~~.l¥J~~~.'W~~tJ,~. ~fLd~1. , ~I!&ijf ¥~Jffgli. rp,]t. f9jo@m~.'-®~'~~iliff!~1!Im. ~fj!j:\. m.Aftl¥J~~~~~,~.m.'m. Reven. A**•• ~M.'~~'.M~~' 0f9jA l¥J••• m-.~~l¥J~~' ~ § l¥J :::f ~ ~ § trJ l¥J it tZ V/'q to tJ ~ , ®m~1**m1jt- •• Ml¥J~tfg , .~.~~ff!~~~~~ •• '~M.. He. 0. 2. A~~~W~lHff!~:ln±1:fm. ~.WAtJ.~~t. o3.AtJ. lI1JW~.ff!~C~*J:l*~l¥J.~ Iff!m.m~m. l¥Jm 0. 4. *J:l*~l¥J. •• ~.~l¥J.~tt ••. (Armstrong, 1992). 0. trJfifH:;fTmAtJ.~~~l¥J[9~~tfg. ,. ~m~~m.~$~~mll1Jl¥J.m®~, ~®,rn~m.~$~li~~~~. l¥J. ~~,m~mll1J®~*w*~.~. ~. •• ~~.~'.~ff!m .*~~l¥Jm.wm.~ ••l¥J.*'* lill1J'~H.M ~AtJ. ~~. ~ff!§m.. o~~,. ~~Leonard Nadler and Zeace Nadler. (1989:. 4) ~AtJ.~.Ml¥JilBlIl. 7t.1!Ii'tS -=.1~mll1J~Ji~ : wff. ing). • ~~ (Education). velopment). ~Iff,~.m~,~m.~fi.~l¥J. ~~ ~~iHf~F~~0f9jAft®~ , It ! 0. m~JffpfT.~l¥JA:;f. l¥Jm1jt:g..1'lJtfgl¥J~m. 0. 3.•M (Development) : :::fmiilt~~~ I ffpfT.fil¥J~~ Jt § l¥J~1I 0. (De. ,:;tOE'-tlOT:. mE. 1!.7J -~1i .~q. ~.~ .~m. ~l¥Jm*'WtZm.~,~m.mm. fi~l¥J.M§.,~a,m~~;~7. (T r a i n. '.M. m•• M*'ili~MMAl¥J•• '~. ~.~~l¥J •• 'A. H•• l¥J~h. II. ~o. §. *~ {.\lH!CB". §trJl¥JIW~m,~m.~~~~IW. ~l¥J~. 1. w[/~ (Training). : ~miilt~~~%f. trJI~M.fil¥J~~om.. ,. : iilt~~~%f**. ~~.~~.-m0f9jAft~trJ'ff!~. 0. I. 0. •• ~~~~ W~$om~MM~r.~ttAtJ •• ~ ~J ffllrrpU:g.Jj~* : l.;@ m ~.Mili-W.~tt~AtJ. .. [p]B~t!rpH~.f)t.. 2.~~ (Education). JIm 1fl ' r AtJ ~. Bm-flfE. '. II. , !. 44 •. 2006,1, 16. ;g42~;g11lJl. 245. &.ft.

(8) , If'Ff~ff ' [f'F*J~ , ;t:t. \j ;. l£'r1W-.t. I..IlW}] ~ -I:rL;2; 1X J=it. R;zffiJm~~~oo~~r.~ttAtJ.~. •. WgJ. ~¥~1tf**. !JIJ '. r i£lt~U. ~jl. ~;zM. ,. tt. '. m.~ffl~. ~A '~ffiJl£;1}~~r~~. '§PR f'1¥ll£g. ~ mJJ! ~ 1!ltt§. J!i!~~A~f~ffl. ~~ffl:~ (I nt. ~~*JHi. Revenue Service'. fm~IRS) PIT1I!ffl~f~. ••• ~ol£.~ttAtJ.~W e rna 1. ,. tJgff~jJ. X\fE~~f;j"1~&~JJ!;z~ ~I Rs{'F~.f31lJ. '. , *EtfJi:. imllf1~;1}g~r~~. ~ffl.~ttAtJ.~Wg.A~'JJ!~. ~~oorn)~~~. $~~{Q~fk$r~.. 0. • • ~tt.~Wg~m.~~.m'~M. ttAtJ.~Wg~.mo~~:~~;1}$. -noomm. r~$~g~r~~~. ~ • • ~ttA. , j;tf*. ~ffiJfkg~F~~.~'['1A. ~¥n.,m~-fl~~HM~n.o ~.~,~noooo~~. *.~~.~~~,. &$M~~.N. ,. {fi~~l1tj}. ,. ;1}g~. r~ f;j J! ~ [Z;;I ~;1} g~ F~ ~~ ~ pIT ~i£~. ~. ,. ~l1t~~.;Zr~~. , J;)f£;fj$;-fflJ;). §.~w.~hX~-mmfi~.~'~~. .~Wg,~m.~tt1ii. *.~~-.;ffiJ0~ • • m.~~1£~. l:~f~Hz[J~]i~l $PIT~. a. r{1{rnr~J J;)&fl!$~;ffhX~;1}g~r~.~. ttAtJ.~Wg~-m~~,~*;1}~~. re.'~~1~m. ¥J~Jjk. a 1,2005: 3-24) ,. (Farnham et. llflJ~ft<{,\~O~&~~. ~~"1~hX~m1ii.!l~f~HjJ. :~7. WW~lR~~flt~1:lOAm*~~. ff~~~[J~5C~. $ , 1l!ffl7 PIT~flI tEl r.~'['1AtJ.*~§I~ifiJ (strategic He metrics) • ~f~~g~~ffU~:-'flWg ~t~~~yJ~. llf~. " )(1~~~~jz:~ ,. $ ·. ~'Mz~. ; £fJ. ~iifq. ' Wd:. ~~l£Wg~~~m~~~;z~,~~~. /kij ['¥i&IMH~. , ::f1 trlq -nu J.;J'm ~JjktJgmff~ , ~llJ ' Mz ffHt. !ME~~~. lJ .r~W~.!I! n1* &*f!ft$~~ ffl $U ;1}g~ r~. ~ fk g~ r~ PIT~ ffl ~ ~ flf~ A ij [ A ;1}g~ r~ ~. &n£fJJ}Jff~. 0. •• ~'~*~A • • ~f'FAAaoffiJ~~. '~ff~jJ ' :;t. ' 11M. ,. -~M~,.~ttAtJ.~Wgl£~. l~g~$'. ~ff~f;j~~tJg. ~mi~fill~. iHk~~r~WB~Tm$rJX\~JHJ.H.*~iJ!f. '. ~. ~~JJ!~&§.~ • • '~~. *$. IIIi1&ffii (IRS) 9=tzD!ffl. ~Jt~Il£~. [f'F£fJfi~tJ. .m~. $~Wg~~~Wg~mff~*,m.m. itll!ttAjJjtilt~~mAt£~. a. ,.~ttAtJ.~Wg~. IDI. Wj;)&f.fil&IMS*Jt~.tJlmftHkg~F~~$ PITT~~~~m(James,2005) 'flfI~~. ~. *6ffiil. ,. W~~;1}~~r~~~~ffi:ffl!f~.~'t1.. ~WgWm~~ • • ,~mJ!f;j • •tt'. *~. EtJ j;). f'~~A. [UJtJg. ~Wffim,gA~ft~. EtJ;fj$;-.~ttAtJ.~Wgl£H~;1}$M~. 00 , B*~~~:¥l:$rJ~fHJHi~ ,. ~ffl'~~~. ~WgEtJ;fj$;-~;fj$;-~. ,*m*)(~~mmffiH. il&~~.~&f;jR.~~Ji:1tf-m • • ~ 2006.1.16. ;S42~;Ullll. 245 • 45.

(9) I. i>.. i. .~'~**3.H~n~.~ttAh rJ]F§f~!IL:ZB~g~ ffrlJ $~f'tJ~f.. 1 . • ~'I:~Ua15- (Strategic. (~~~ • • '~.$M*~$~~ • •. *4 '. 0. ~N~?§fF=?l). Alignment). .~.~f'tJAh_*.~~m.a5·§.~&m.f'tJ§f'tJ.15-~-g'm~~~· m.f'tJ.~ttM.·m.f'tJ.~M.~&rlJ~fif'tJm.o. 2. I. fF~pfTi¥]M.&:g~~ (Workplace. Planning and Deployment) .f.£,~Ji~1}R~rtJ (Citizen-centered) f'tJ . *nU&1t (delayered) f'tJ ' J;J&f~tfn~ rtJ (mission-focused) f'tJ ' 5Hf-Et!1£'~Ji~E1tf'tJi&Wf (E-government) illzll!t~rmff ~~8''1f~m~fff'tJ_i1]{ (competiti ve sourcing) 0. 3.~~~J;J&*O~~. £'(Leader~ship. and. Knowledge. Management). 4.*a*~r~f'tJ~i~~1t(Results-Oriented. Performance Culture) f~f.1mff -'fm~ :lcf'tJ (di verse) . *a*~rtJ (result-oriented) f'tJ . !\~Hi~f'tJI {'fill ~~&.~W9~M'~OO~~~~f'tJ~~W~~~*f'tJ~~,~~mA'III~~. &.mf'tJ.~~~.m.f'tJ§.mm.f'tJ~*ffiM15-o .3.. A::t (Talent) .~~mff.~ga.Mf'tJ~.~~'~.~&~h'illzll~~M~M15-~-go. 6. ~*.jti (Accountabili ty). .~f'tJAh_*~.~~~ff.m_MfFm£.f'tJ-.M*. rtJf'tJM.~& • • ~. Mo. _;f4*rJ]"( : Nathanson, P. (2005: 42-48). 46 • 2006.1.16. ;g42~;g11tll. 245.

(10)