2. Exploring the Growth Strategy of Taiwanese Tourism VS Leisure from Resource-based Theory

3. Abstract The Leisure and Tourism is one of constantly evolving sunrise industry all over the world. The Leisure and Tourism is one of constantly evolving sunrise industry all over the world. Taiwan offers superior geographical and cultural advantages, a vibrant yet stable economy, Service Distribution Networks, tightly integrated service industrial infrastructure, professional talent and a skilled labor force. Taiwan offers superior geographical and cultural advantages, a vibrant yet stable economy, Service Distribution Networks, tightly integrated service industrial infrastructure, professional talent and a skilled labor force. The Taiwan government is dedicated to attracting investment by providing a good environment for corporate operations. In addition, we clarify that applied Resource- based Theory to Corporate Government strategies for Leisure and Tourism industries to enhance customer satisfaction and the performance of management. The Taiwan government is dedicated to attracting investment by providing a good environment for corporate operations. In addition, we clarify that applied Resource- based Theory to Corporate Government strategies for Leisure and Tourism industries to enhance customer satisfaction and the performance of management.

4. Introduction According to the 2005 ～ 2006 global competitiveness report issued by the World Economic Forum (WEF), in 2005 Taiwan ranks fifth in the world. In its 2nd report in 2006, Business Environment Risk Intelligence (BERI) of Switzerland ranks our investment environment sixth in the world and third in Asia. According to the 2005 ～ 2006 global competitiveness report issued by the World Economic Forum (WEF), in 2005 Taiwan ranks fifth in the world. In its 2nd report in 2006, Business Environment Risk Intelligence (BERI) of Switzerland ranks our investment environment sixth in the world and third in Asia. The assessments compiled by these institutions, all of which enjoy a high degree of public trust, make it clear that Taiwan has a low-risk investment environment that is suitable for investment, and that its investment environment is a highly advantageous one. The assessments compiled by these institutions, all of which enjoy a high degree of public trust, make it clear that Taiwan has a low-risk investment environment that is suitable for investment, and that its investment environment is a highly advantageous one.

5. A part of corporate governance is the possession of the knowledge, applied experience, organizational technology, customer relationships and professional skills that provide companies with a competitive edge in the market (Edvinsson & Malone, 1997). A part of corporate governance is the possession of the knowledge, applied experience, organizational technology, customer relationships and professional skills that provide companies with a competitive edge in the market (Edvinsson & Malone, 1997). The traditional organization's competition model changed with the time that the knowledge becomes the essential factor in the industrial economy development in the future. The traditional organization's competition model changed with the time that the knowledge becomes the essential factor in the industrial economy development in the future.

6. In this research, on the basis of the relevant literatures and theories of Resource-based Theory,corporate governance, and Customer satisfaction, the paper proposes a conceptual framework to examine the relationship between the Resources of the Leisure and Tourism industry, corporate governance, and Customer satisfaction. In this research, on the basis of the relevant literatures and theories of Resource-based Theory,corporate governance, and Customer satisfaction, the paper proposes a conceptual framework to examine the relationship between the Resources of the Leisure and Tourism industry, corporate governance, and Customer satisfaction. This paper helped the practitioners to gain an understanding on the current status and future development of corporate governance of the Leisure and Tourism policies in Taiwan. This paper helped the practitioners to gain an understanding on the current status and future development of corporate governance of the Leisure and Tourism policies in Taiwan.

7. Previous Research Corporate Governance Resource-based Theory Previous Research Corporate Governance Resource-based Theory

8. Corporate governance was a kind of company's structure and the distribution of power and it was to decide the responsibility and the relationship among different stakeholders in the organizational operations(Alkhafaji,1990). Corporate governance could make sure the investors to gain investment return in organization and it can help the company improve its financial and human resource through the law, economy and standard of corporate operation(Shleifer & Vishny 1997).

9. Corporate governance is a system that is used to reduce the agency problem between the managers and shareholders. The internal of corporate governance mechanism includes employee welfares, participation decision-making, independent character of the board of directors and supervisors. The external of corporate governance mechanism is related to brand and stakeholders of benefits

10. Then the larger shareholders who aren’t managers have more controlling rights, the company value is higher (Lins, 2003). Kesner (1987) defined the ownership ratio of internal directors of a company is significantly and positively related to organizational performance. Yeh et al. (2002) indicated supervisors of the board have a positive relationship with corporate value.

11. Linking the R-BV and Corporate values theory offers the basis of a resource-based theory of the firm. Linking the R-BV and Corporate values theory offers the basis of a resource-based theory of the firm. Resources are tangible and intangible accessed by firms for operations, production (Penrose, 1959). Firms have capital, competence, procedures, facilities, equipment, information, technology and so on developed by firms for efficiency and potency of strategic management (Barney, 1991).Amit and Schoemaker (1993) explain resources are sum of production factors which firms have owned and controlled.

12. Customer satisfaction Customer satisfaction is defined ， an evaluation of the perceived discrepancy between prior expectations and the actual performance of the product or the consumers intellent that consudmption fulfils some need, desire, goal and that this fulfilment is pleasurable. Customer satisfaction is defined ， an evaluation of the perceived discrepancy between prior expectations and the actual performance of the product or the consumers intellent that consudmption fulfils some need, desire, goal and that this fulfilment is pleasurable.

13. Oliver's (1980) cognitive model provides empirical evidence that satisfaction mediates the difference between previous intentions and raised intention to produce a relationship which is stronger than simply the direct effect of previous period intentions on present periods. This evidence would lead to the expectation that satisfaction will lead to higher repurchase intentions. Zeithaml and Bitner (2003) defined customers service as a series of activities designed to enhance the level of customer's satisfaction that is, the feeling that a product or service has met customer's expectation.Thus,how to increase customer's satisfaction is the most important ploy of the managers of firm.

14. Thus, as a consequence of above, the research question of this article is, how to engage the Resource-based Theory and Corporate Government to increase customer satisfaction.

15. Research Objectives and Operational definition

16. On the basis of the relevant literatures and theories of Resource-based Theory, corporate governance, and customer satisfied, the paper proposes a theoretical framework shown in Figure 1. Under the conceptual framework, this study will verify the following hypotheses: H1: The Tangible Resource and customer satisfaction are positive correlation H2: The Intangible Resource and customer satisfaction are positive correlation H3: The Human Resource and customer satisfaction are positive correlation H4: The Capabilities and customer satisfaction are positive correlation

17. Method Pearson correlation analysis was performed to gain insight into how firm ’ s resource items were associated with the overall customer satisfaction. The constructs in this research include Tangible Resource, Intangible Resource, Human Resource,and Capabilities.

20. Summary and Concluding Remarks Improving product quality has a substantial,sustainable impact on improving customer satisfaction. Facing market competition, a cooperate should integrate their all parts of firm's resource, and their upper and lower streams to form a complete supply chain in order to proceed efficient value added activities.