21世紀現今行動上網及網路購物廣大的消費力背後則是大量的數據，根據2011年麥肯錫全球研究院報告大數據應用下可為零售商者可能增加60%，消費者及企業中如透過個人位置數據服務可使消費者獲得6000億美元經濟盈餘。創業者探尋數據並賦予價值，眼球追踨不只是能理解顧客想法，更能用來實現生活溝通、學習與工作。
森思眼動企業成立於2015年著重在創新眼動科技數據行銷，曾經歷市場經營困境下。在朋友因病無法行動下開發眼動協助友人與家人溝通，因此以創新科技電腦輔助方式投入身障電腦輔具產業轉型為社會企業。在轉型的過程中全力投入一對一到場居家服務，歷經三年200多個案例持續不斷由成人醫病溝通、就學至最後早期療育擴張服務內容與範圍。
本研究利用哈佛個案的方式進行研究，藉由企業個案內容探討資源基礎理論、資源拼湊、社會創業家精神、實踐歷程等理論議題。了解森思在本身資源有限基礎下，如何以創新方式將手上資源拼湊重新定義產品價值，並發展出獨特服務，透過社會創業家精神之下突破困境持續不斷幫助身障者與經營企業。最後，以認知環境變化下，迅速調整公司的行動方針，以確保持續的競爭優勢。

Nowadays, in the 21st century, big data can generate value for Internet service including shopping on-line. For example, according to the MGI study in 2011, a retailer can use big data to increase its operating margin by more than 60 percent. Also, by using personal-location data, users and enterprises can create USD 600 billion of economic benefits.
SENSE Innovation Co., was established in 2015, focuses on eye-tracking technology. It is an example of an entrepreneur using big data to find out the extra value. Eye-tracking technology can be used to both understand customer needs and to enhance effectiveness on living communication quality, studying, and working.
In the beginning, SENSE had a hard time running the business due to the product does not be accepted on the market. Due to one of founder' friends' need to use eye-tracking technology, SENSE transforms itself and become a social enterprise, focusing on computer-aided design tech for handicaps. There are more than 200-case services successfully for the expansion of good doctor-patient relationship, school studying, and early nursing plan.
By adopting the Harvard Case Study research method, the case aims to discuss the following issues: resource-based theory, resource bricolage, social entrepreneurship, enactment, and so forth. The purpose of this case is to understand how SENSE innovatively redefines product value under resource restriction condition.
The spirit of social entrepreneurship is an essential key to solve any problems and try to run a business smoothly. To make sure running a perpetual social enterprise with competitive advantages must accept the existing environmental changes and plans adjustment accordingly.

一、 英文參考文獻
Baker, T. (2007). "Resources in play: Bricolage in the Toy Store(y)." Journal of Business Venturing 22(5): 694-711.
Baker, T., A. S. Miner and D. T. Eesley (2003). Improvising firms: bricolage, account giving and improvisational competencies in the founding process. Netherlands, Elsevier Science B.V., Amsterdam.: 255.
Baker, T., A. S. Miner and D. T. Eesley (2003). "Improvising firms: bricolage, account giving and improvisational competencies in the founding process." Research Policy 32(2): 255-276.
Baker, T. and R. E. Nelson (2005). "Creating Something from Nothing: Resource Construction through Entrepreneurial Bricolage." Administrative Science Quarterly 50(3): 329-366.
Barney, J. (1991). "Firm Resources and Sustained Competitive Advantage." Journal of Management 17(1): 99.
Chan, C. M. L., R. Hackney, S. L. Pan and T. C. Chou (2011). "Managing e-Government system implementation: a resource enactment perspective."
Lévi-Strauss, C. (1966). The savage mind. [Chicago], University of Chicago Press.
Pina e Cunha, M. (2005). Bricolage in Organizations. Portugal, Europe, Nova SBE.
Weick, K. E. (1988). "ENACTED SENSEMAKING IN CRISIS SITUATIONS." Journal of Management Studies (Wiley-Blackwell) 25(4): 305.
Wernerfelt, B. (1984). "A Resource-based View of the Firm." Strategic Management Journal (John Wiley & Sons, Inc.) 5(2): 171.
二、 中文參考文獻
吳思華 (2000). "策略九說（三版）." 台北：臉譜文化出版 8.
陳靖雯 (2014). 從資源基礎理論探討社會企業之經營策略-以愛樂活為例. 碩士, 國立臺灣科技大學.
趙若婷 (2014). 輔助溝通系統對增進國小腦性麻痺學童溝通能力之行動研究. 碩士, 國立臺南大學.
劉穎蓁 (2014). 社會創業家精神：從營利與非營利組織所得之詮釋. 碩士, 國立暨南國際大學.
蔡嘉軒 (2019). T3D之技術創業夢. 碩士, 國立臺灣科技大學.
鄭勝分 (2007). "社會企業的概念分析." 政策研究學報(7): 65-108.
三、 網站部分
森思眼動官網 https://www.senseet.com/
衛生福利部統計處105年身心障礙者生活狀況及需求調查https://dep.mohw.gov.tw/DOS/cp-1770-3599-113.html
國家發展委員會107 年身心障礙者數位機會與數位生活需求調查報告
https://ws.ndc.gov.tw/Download.ashx?u=LzAwMS9hZG1pbmlzdHJhdG9yLzEwL2NrZmlsZS8zNjAwOWEzMS1kYzY3LTQ2YzgtOTUxOC02ODEwZGJmYWMzY2IucGRm&n=MTA35bm06Lqr5b%2BD6Zqc56SZ6ICF5pW45L2N5qmf5pyD6Kq%2F5p%2Bl5aCx5ZGKLnBkZg%3D%3D&icon=.pdf
產業人才發展資訊網2017年眼球追踨技術於教育的應用
https://www.italent.org.tw/ePaperD/10/ePaper20171100005
Wiki眼動追蹤https://zh.wikipedia.org/wiki/%E7%9C%BC%E5%8A%A8%E8%BF%BD%E8%B8%AA
漸凍人協會什麼是ALS/MND http://www.mnda.org.tw/disease_info.php
財團法人罕見疾病基金會-罕病分類與介紹 http://www.tfrd.org.tw/tfrd/rare_b/view/id/75
Bravo radio FM 91.3 2019 趨勢大未來http://bravo913.com.tw/index.php?route=choice/program_detail_song&choice_program_song_id=19536
維基百科 (2014) http://zh.wikipedia.org/wiki/搜尋引擎
遠見雜誌 (2017) 轉眼球就能滑網頁 失能者重拾溝通力https://www.gvm.com.tw/article/22826
科技政策觀點(2015)補捉注意力－從網頁眼球軌跡熱區的轉變對於政府資訊傳播的啟示https://portal.stpi.narl.org.tw/index/article/10087;jsessionid=A222D910350C5623F873CA8C9AF6A866
Wiki 眼動追蹤https://zh.wikipedia.org/wiki/眼動追蹤
台灣大哥大X森思眼動-紫斑蝶趣過冬,2019 https://www.youtube.com/watch?v=lMqX59msssY