🎯 phd | Reference Paper | Paper Plan |
問卷1,2 | 問卷1結果-表單1 | 問卷2結果-表單2 |




A study on the "paid leave utilization rate" of
small and medium-sized enterprises in Taiwan

Study the reasons for the decline in employees’ paid leave utilization rate
and formulate countermeasures to increase the rate.
針對台灣中小企業「給薪休假使用率」的研究;研究員工給薪休假使用率下降的原因,並擬定提昇該比率的對策.



Introduction


This study explores how a Taiwanese lubricant distribution company, faced with a continuously declining vacation utilization rate, promotes employees’ work-family balance through family participation activities and uses innovative measures to increase the utilization rate of paid vacations, thereby improving overall productivity.
On the other hand, in order to maintain a leave utilization rate above 50%, operators want to understand the factors that affect the decline in employee leave rates.
Therefore, for those whose vacation utilization rate is less than 50%, a questionnaire survey was conducted to analyze the reasons. At the same time, we also investigated the original jobs of different companies as data for comparison.

本研究探討了一家台灣潤滑油分銷A公司,面對持續下降的休假使用率,如何藉由家庭參與活動促進員工的工作-家庭平衡,並透過創新措施提高帶薪假期的使用率,進而提升整體生產力。
另一方面,為了希望維持高於50%的休假使用率,經營者想要了解,影響員工休假率下降的因素。
因此,針對休假使用率低於50%者,進行問卷調查分析其原因。也同時對不同公司的原工作調查,以做為比對的數據。


Theroy


Social Cognitive Theory (Bandura):
Explore detachment self-efficacy in employees and its role in mediating their participation in family-oriented corporate activities and paid leave utilization.
Analyze how positive and negative outcome expectations influence employee decisions during transformations.

Work-Family Border/Boundary Theory:
Assess the effectiveness of segmentation and integration strategies within organizational and family settings, particularly during enterprise transformation.

Effort-Recovery Model:
Investigate how recovery experiences, facilitated by family-inclusive activities, contribute to reduced stress and enhanced productivity.

社會認知理論(班杜拉):
探討員工的超然自我效能感及其在調節他們參與以家庭為導向的企業活動和帶薪休假利用中的作用。
分析正面和負面的結果預期如何影響轉型過程中的員工決策。

工作與家庭邊界/邊界理論:
評估組織和家庭環境中細分和整合策略的有效性,特別是在企業轉型期間。

努力-恢復模型:
研究家庭包容性活動促進的復健體驗如何有助於減輕壓力和提高生產力。


Methodology


Qualitative Approaches:
Conduct interviews with employees and their family members to understand how company activities impact family dynamics and stress levels.
Use thematic analysis to explore employee narratives about balancing work and family.

Quantitative Analysis:
Use surveys and scales validated in the “Unused Vacation Days” study to measure detachment self-efficacy and outcome expectations in the case company.
Analyze leave usage patterns pre- and post-intervention (e.g., family events or revised leave policies).

定性方法:
與員工及其家人進行訪談,了解公司活動如何影響家庭動態和壓力程度。
使用主題分析來探索員工對平衡工作和家庭的敘述。

定量分析:
使用「未使用的假期」研究中驗證的調查和量表來衡量案例公司的脫離自我效能和結果期望。
分析介入前後的休假使用模式(例如家庭活動或修訂的休假政策)


Paper draft


Case Company Profile

Founded in 1959, the case company (Company A) could be considered an “old” business in the Taiwanese setting. Since its founding, Company A has focused on distributing lubricants for ExxonMobil, particularly the Mobil Oil brand. Through six and a half decades of Taiwanese industrial progress, rising demands for machine lubrication has lead to the company’s steady growth. Currently, Company A provides lubricants for industrial and automotive applications, the packaging of oil-related products, as well as professional logistical services.

The current company headquarters are located in Linkou District, New Taipei City, which includes sales and warehousing departments. There are also sales and warehousing locations at the Taichung Harbour Related Industrial Park, and the Kaohsiung Dafa Industrial Park. In 2022, a dangerous goods warehouse which meets the highest ESG standards was built in the Changhua Binhai Industrial Zone. Alongside strategically placed warehouse locations, Company A has its own fleet of trucks which supply customers all over Taiwan. More uniquely, Company A has invested heavily in digitalized management systems, and all office/warehouse locations are linked via high-speed networks. With its integrated data network, Company A continually embraces transformative technological and business innovations. It has received many accolades from ExxonMobil and other business partners, and is widely acknowledged as a benchmark organization in its field.

Furthermore, Company A is an industry leader in tribology (the study of lubrication). As such, employees (particularly sales representatives) receive on-going professional training in order to provide informed customer service. The company also includes a publishing department, which produces Taiwan’s only lubrication-related journal, and has compiled various authoritative technical guides.

Case Company Family Participation

Company A was found in 1959, at a time when small-medium sized businesses did not necessarily enjoy any holidays at all. Yet Company A employees were familiar with Mobil Oil employee benefits, including paid leave and two-day weekends. At the time, when necessary, employees had to negotiate “incidental leave” with employers, with no guarantee of compensation. In other words, the relationship between employer and employee was almost purely transactional.

In 1974, the Taiwanese government began its decade long economic development plan, with increased investment in key industries including: manufacturing, electronics, transportation etc. The subsequent economic boom cemented Taiwan’s position as one of four “Asian Tigers”. In the 1980s, a second generation entered Company A, and the company expanded rapidly in size. While demand for lubricants grew rapidly with industrial and economic expansion, tribology remained an elusive field situated between the chemical and the mechanical. Without dedicated paths toward lubrication related knowledge, firms like Company A had to invest heavily in training, and the accumulation of experienced staff.

Economic prosperity also brought competition for labor, and turnover rates were high. From the example of US-based Mobil Oil, Company A learned that retaining employees was the only way to accumulate know-how. In addition to offering competitive wages, the company focused on how to, among its staff, increase a sense of identification with the company and with colleagues. Therefore, ahead of governmental regulation relating to two-day weekends, Company A offered an additional half-day weekend leave, and 7 days of paid leave to all staff in the first year of their employment. Significant efforts were made to promote work/life balance and the right of employees to enjoy their leisure time.

The 1980s was a period of rapid growth. At the time, staff were relatively young, as most were new graduates or recently released from compulsory military service. The average age was about 30, and Company A often organized social events which focused on youthful activities such as sports and camping. Several pairs of colleagues became married to each other and remained on staff afterwards.

In the 1990s, as staff began to have children, the company’s social events gradually turned its focus to family-friendly activities, including the establishing of its Children’s Scholarship and the associated award ceremony at each annual banquet. After 2000, as various local branches were established, colleagues shared many phone calls but few in-person meetings. A Family Sports Day was therefore added to the annual banquet. This event, encompassing a day of family-friendly games and dinner banquet, followed by the scholarship awards, became the highlight of the company social calendar, and brought together the entire staff once a year.

In 2020, the three-year long covid-19 pandemic brought an unexpected halt to these traditions. For three subsequent years, staff worked from home. Or, occasionally, by repurposing empty conference rooms as remote-learning classrooms, they brought their children to the office.

After the epidemic, the general manager of Company A, who has always valued family participation, considered allowing HR to resume these traditional activities. However, staff reaction to the proposal was surprisingly lukewarm, a far cry from the enthusiasm with which these activities first began. In addition, when examining the utilization rate of paid leave, it was found that the utilization rate of paid leave by employees has been decreasing since before the outbreak of the epidemic, and the utilization rate of paid leave has continued to decline. While it makes sense that fewer employees took paid leave during the pandemic, the failure to reverse this downward trend, and even the lack of any “revenge leave” after COVID-19 restrictions were lifted, constitutes a warning sign of a work-family imbalance. Since “family involvement” and “making full use of vacation” are important company traditions, it is necessary to conduct in-depth analysis and take necessary improvement measures.



Methodology


Qualitative Approaches:
Conduct interviews with employees and their family members to understand how company activities impact family dynamics and stress levels.
Use thematic analysis to explore employee narratives about balancing work and family.

Quantitative Analysis:
Use surveys and scales validated in the “Unused Vacation Days” study to measure detachment self-efficacy and outcome expectations in the case company.
Analyze leave usage patterns pre- and post-intervention (e.g., family events or revised leave policies).


Research Methods

The HR manager found:
  • The completion rate before 2016 was about 70%. It has been declining year by year since 2016, and will fall below 50% by 2023.
  • Before 2016, an average of about 35% of colleagues would take all days off every year. After 2016, it has been decreasing year by year, leaving about half, or about 15%, of people taking all their vacations.
  • In order to solve this problem, human resources managers adopt the following methods to analyze the reasons and formulate long-term improvement strategies.

    Qualitative methods:
    Convene a group meeting and interview employees who have not used up their vacations to find out if there are any special reasons for not using up their vacations? Whether the company’s business activities will affect the application of its leave.

    Quantitative analysis:
    A questionnaire was administered to all employees to understand the level of positive or negative perceptions of work stress and time off. This data is then used to compare the differences between those who did not use all their vacation time and those who took all their vacation time. The same questionnaire survey was also conducted on employees of other companies as a control study.


    案例 公司簡介

    案例公司(A公司)成立於1959年,在台灣可以說是一家「老」字號的企業。自成立以來,A 公司一直專注於為埃克森美孚分銷潤滑油,特別是美孚石油品牌。台灣工業經歷了六年半的進步,對機器潤滑的需求不斷增長,帶動了公司的穩定成長。目前,A公司提供工業和汽車應用潤滑油、石油相關產品的包裝以及專業的物流服務。

    目前公司總部位於新北市林口區,下設銷售部及倉儲部。台中港港相關工業區、高雄大發工業區亦設有銷售及倉儲據點。 2022年,彰化濱海工業區建成符合ESG最高標準的危險物品倉庫。除了策略性佈局的倉庫地點外,A 公司還擁有自己的卡車車隊,為台灣各地的客戶提供服務。更獨特的是,A公司在數位化管理系統上投入了大量資金,所有辦公室/倉庫地點都透過高速網路連接起來。憑藉其整合的數據網絡,A 公司不斷擁抱變革性的技術和業務創新。它獲得了埃克森美孚和其他業務合作夥伴的許多讚譽,並被廣泛認為是該領域的標竿組織。

    此外,A 公司是摩擦學(潤滑研究)領域的行業領導者。因此,員工(特別是銷售代表)接受持續的專業培訓,以便提供明智的客戶服務。該公司還設有出版部門,製作台灣唯一的潤滑相關期刊,並編寫了各種權威技術指南。

    案例 公司家族參與

    A公司成立於1959年,當時中小企業根本沒有享受到任何假期。然而,A 公司的員工熟悉美孚石油公司的員工福利,包括帶薪休假和兩天週末。當時,員工在必要時必須與雇主協商“事假”,且沒有補償保障。換句話說,雇主和員工之間幾乎是純粹的交易關係。

    1974年,台灣政府開始了長達十年的經濟發展計劃,加大對製造業、電子業、交通運輸等關鍵行業的投資。 1980年代,A公司第二代進入,公司規模迅速擴大。儘管隨著工業和經濟的擴張,對潤滑劑的需求迅速增長,但摩擦學仍然是一個介於化學和機械之間的難以捉摸的領域。由於缺乏獲得潤滑相關知識的專門途徑,像 A 公司這樣的公司必須在培訓和累積經驗豐富的員工方面投入大量資金。

    經濟繁榮也帶來了勞動力競爭,人員流動率很高。 A公司從美國美孚石油公司的例子中了解到,留住員工是累積專業知識的唯一途徑。除了提供有競爭力的薪資外,公司還著重於如何增強員工對公司和同事的認同感。因此,在政府規定兩天雙休的規定之前,A公司為所有員工在入職第一年額外提供了半天雙休日和7天帶薪休假。我們大力促進工作與生活的平衡以及員工享受閒暇時間的權利。

    20世紀80年代是一個快速成長的時期。當時,工作人員相對年輕,因為大多數是應屆畢業生或剛從義務兵役期滿的人。平均年齡約30歲左右,A公司經常舉辦社交活動,以運動、露營等青少年活動為主。幾對同事結婚後仍留在公司工作。

    1990年代,隨著員工開始生育孩子,公司的社交活動逐漸轉向家庭友善活動,包括設立兒童獎學金以及每年宴會上的頒獎典禮。 2000年後,隨著各地分公司的成立,同事們電話交流較多,面對面的會議卻很少。因此,一年一度的宴會中增加了家庭運動會。這項活動包括一天的家庭遊戲和晚宴,以及隨後頒發的獎學金,成為公司社交活動的重頭戲,每年一次,全體員工齊聚一堂。


    2020 年,長達三年的新冠肺炎 (covid-19) 大流行意外地終止了這些傳統。接下來的三年裡,員工都在家工作。或者,有時,他們會將空蕩蕩的會議室改造成遠距學習教室,把孩子帶到辦公室。

    疫情後,一直重視家庭參與的A公司總經理考慮讓HR恢復這些傳統活動。然而,令人驚訝的是,工作人員對這項建議反應冷淡,與這些活動剛開始時的熱情大相逕庭。此外,在檢視有薪休假使用率時發現,自疫情爆發前以來,員工有薪休假使用率一直在減少,且有薪休假使用率持續下降。雖然疫情期間帶薪休假員工人數減少是合理的,但這種下降趨勢未能逆轉,甚至在解除新冠限制後沒有任何“報復性假期”,構成了工作與家庭失衡的警告信號。由於「家庭參與」和「充分運用休假」是公司重要的傳統,因此有必要深入分析並採取必要的改善措施。


    研究方法

    人力資源經理發現:
  • 2016以前的完休率約為70%。2016以後就逐年下降,到2023年降至50%以下。
  • 2016以前每年平均約有35%的同仁會休完全部日數。2016以後就逐年下降,約剩一半,15%左右的人會全部休完。
  • 為了解決這個問題,人力資源經理採取以下方法,以分析原因,好擬定長期的改善策略。


    定性方法:
    召集小組會議,與未用完休假的員工訪談,了解未能用完休假有無特殊原因?公司業務活動會否影響其休假的應用。

    定量分析:
    對所有員工進行問卷調查,已了解工作壓力、休假的正向或負面感知程度。然後應用這些資料,比較「未完全使用假期」和休完全部假期者的差異。
    也對其他公司員工進行相同問卷調查,作為對照研究。


    待進行工作:
    1,公司有精確的員工休假天數紀錄。整理出答卷者五年期間資料。
    2.可對Descriptive statistics做分析。
    根據問卷1-知道員工對自己休假天數的數字掌握正確否?
    可區分出:已用完休假;未用完休假;/精確掌握者是否!
    根據問卷2: A. Detachment Self-Efficacy 超然自我效能感;
    B. Outcome Expectations 對於結果的預期。
    3.可比較[已用完休假]和[未用完休假]的數字異同做比較。
    4.可追蹤比較至2025-Q1Q2的使用休假狀況。

    Future Study:



    Appendix

    與特休假有關的「心理因素」問卷

    本問卷有■A ■B兩部份,B部份有B1,B2兩個方面 。


    ■A. Detachment Self-Efficacy 超然自我效能感

    說明:當您回答這些問題時,請想想您一般的假期經驗:


    1=完全同意 2=不同意 3=有些不同意 4=中立 5=有些同意 6=同意 7=完全同意



    ■B. Outcome Expectations 對於結果的預期

    請指出以下陳述,在多大程度上,在以下方面準確反映了您對假期的典型期望:

    1=強烈不同意 2=不同意 3=有些不同意 4=兩者都有 5=有些同意 6=同意 7=強烈同意


    ●B1- Positive Outcome Expectations正面的結果預期

    1. Expectations of feeling relaxed期待放鬆的感覺

    - 如果我休假的話我會感到輕鬆。[ __ ]
      - 假期裡我會感到更平靜。[ __ ]
      - 度假會讓我感到安心。[ __ ]
      - 放假的時候,我會處於一種輕鬆的狀態。[ __ ]

    2. Expectations of having fun期待玩得開心。

    - 去度假會讓我興奮。[ __ ]
      - 度假將會令人興奮。[ __ ]
      - 假期我會玩得很開心。[ __ ]
      - 期望獲得收穫。[ __ ]

    3. Expectations of gaining perspective期望獲得體驗

    - 如果我去度假,我會更理解什麼是重要的生活。[ __ ]
      - 如果我去度假,我會獲得對生活的看法。[ __ ]
      - 如果我去度假,我會更理解我的人生目標。[ __ ]
      - 如果我去度假,它將幫助我更好地了解自己。[ __ ]

    4. Expectations of connecting with loved ones與親人相處的期望

    - 去度假會讓我感覺與我關心的人有連結。[ __ ]
      - 如果我去度假,我和周遭的人的關係就會加強離我很近。[ __ ]
      - 如果我去度假,之後我會和我所愛的人更親近。[ __ ]
      - 我將在假期裡與我所愛的人共度時光。[ __ ]

    5. Expectations of making progress on personal priorities and projects希望對個人想做的事會有幫助

    - 假期可以讓我完成某些在假期中很難完成的任務工作(例如,房屋裝修)。[ __ ]
      - 去度假將使我能夠完成更多非關上班的事情。[ __ ]
      - 休假可以讓我有時間完成個人任務。[ __ ]
      - 我將在假期中處理我的個人待辦事項清單。[ __ ]

    ●B2- Negative Outcome Expectations負面結果預期

    6. Expectations of planning stress before the vacation放假前-規劃假期也會帶來壓力

    - 如果我休假,計劃過程將會令人沮喪。[ __ ]
      - 如果我休假,我會對計劃過程感到不安。[ __ ]
      - 如果我休假,計劃過程將非常耗時。[ __ ]
      - 如果我休假,計劃過程會讓我感到焦慮。[ __ ]
      - 如果我去度假,計劃過程會很煩人。[ __ ]
      - 規劃假期的過程將會充滿壓力。[ __ ]

    7. Expectations of stress during the vacation覺得去休假也會產生壓力

    - 任何假期我都會感到壓力。[ __ ]
      - 如果我放假,我會在放假期間感到焦慮。[ __ ]
      - 放假的時候我會很擔心。[ __ ]
      - 如果我去度假,我會一直很緊張。[ __ ]

    8. Expectations of being perceived as less committed by supervisors and/or colleagues覺得會被主管和/或同事認為不太敬業

    - 如果我休假,和我一起工作的人就會看不起我。[ __ ]
      - 如果我休假,與我一起工作的人會認為我不那麼敬業。[ __ ]
      - 如果我去度假,我的主管會認為我不是個忠誠的員工。[ __ ]
      - 去度假會損害我在工作上的聲譽。[ __ ]
      - 如果我繼續工作,與我一起工作的人會認為我不是一個忠誠的員工。[ __ ]

    9. Expectations of burdening coworkers覺得會給同事帶來負擔

    - 休假會給與我一起工作的人帶來巨大的不便。[ __ ]
        - 如果我休假,與我一起工作的人將會受到負面影響。[ __ ]
        - 如果我休假,與我一起工作的人工作會更加困難。[ __ ]
        - 如果我休假,與我一起工作的人會有負擔。[ __ ]

    10. Expectations of falling behind at work擔心工作會落後

    - 如果我休假,我就不會跟上工作節奏。[ __ ]
        - 如果我離開工作去度假,我將無法按時完成任務。[ __ ]
        - 我休假的時間越多,我在工作上就會落後越遠。[ __ ]
        - 如果我放假,我將無法完成所有工作。[ __ ]

    11. Expectations of falling behind in housework擔心會影響家務

    - 如果我去度假,我的家務工作會來不急做。[ __ ]
        - 如果我放假,我就會有很多家事要做。[ __ ]
        - 去度假意味著回家後要面對堆積如山的家務。[ __ ]

    12. Expectations of negativefinancial consequences負面財務後果的預期

    - 如果我休假,管理我的財務將會更加困難。[ __ ]
        - 去度假將會對我的銀行帳戶造成巨大的負擔。[ __ ]
        - 如果我休假,我就買不起其他東西了。[ __ ]
        - 休假會對我的財務狀況產生很大的負面影響。[ __ ]
        - 如果我休假我會損失太多錢。[ __ ]



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