近年來台灣人口高齡化及少子化的議題被持續關注與討論，根據官方統計數據顯示，全台寵物貓狗的總數量即將超過零至十四歲的幼年人口總數量，顯而易見，越來越多人選擇以寵物貓狗作為陪伴、心靈撫慰的對象，因此與寵物相關的產業蓬勃發展，光在台灣預估就有超過五百億元的寵物商機。

當寵物貓狗在人們心中的地位提升至如同家人一般時，便希望牠們能陪伴自己的時間更長久一些，故寵物醫療保健和寵物照護的概念跟著被提及與重視。在台灣，因為有全民健保的制度支持，人們能較無負擔的得到醫療支援，但同樣為家人的毛小孩則無，高額的醫療費用形成一種負擔，因此寵物保險的需求日漸興起。

寵物保險在台灣發展十餘年，投保率仍未達百分之一，檢視現行寵物險市場，投保和理賠條件均設有諸多限制，導致飼主投保意願低；產險公司因詐保案件頻繁、保單賠率甚高，加上缺乏相關數據，故無法提供多元的保單內容。東詣科技、盛宇創新與明台產險看見這些市場上的痛點，東詣科技運用其臉部辨識技術、區塊鏈防偽等科技工具作為解決方案，並將獸醫院、產險公司與飼主串聯於PETZZO平台，完成一鍵理賠、快速診療費用賠付等優化服務，開創三方共好共榮的創新寵物保險商業模式。

本研究以哈佛個案研究之方式進行，藉由個案內容可用於討論寵物保險創新商業模式、資源徵用與拼湊、資源基礎理論、組織靈巧性等議題。

While the aging society and declining of birthrate issues have attracted the attention and led a series of discussion in Taiwan, the rising numbers of companionship of pets become a trending topic. More people tend to have pets for accompanying instead of children. According to the official statistics, the number of pet cats and dogs will surpass the number of children between the age of zero to fourteen shortly. In this case, pet-related industries are booming and are estimated to have a more than 50 billion business opportunity in the pet market.

When pet cats and dogs are treated as family members, the longer companionship is expected, and the concept of pet medical cares has been proposed. In Taiwan, it is not easy for fur babies to get medical support as human do. The high medical expenses form a heavy burden. Therefore, the demand for pet insurance is rising day by day.

Pet insurance has been developed in Taiwan for more than ten years, but the insurance coverage rate is still less than 1%. Reviewing the current pet insurance market, there are many restrictions on the insurance and claims conditions, resulting in lower willingness to insure. Since insurance companies face fraudulent cases frequently, the insurance loss ratio remains high. Furthermore, due to lack of relevant data, it is difficult to provide a diversified content design. MMXtion, Rainmaking Innovation and MISG Mingtai Insurance see these pain points in the market so MMXtion uses its facial recognition technology, blockchain anti-counterfeiting and other technological tools to combine the veterinary hospitals, insurance company and pets’ owner together in the PETZZO platform which optimized services efficiently. One-click claim settlement, rapid diagnosis and treatment cost compensation are integrated on the platform, and an innovative pet insurance business model for mutual benefit and common prosperity has been achieved.

The case is adapted Harvard Case Study research method to discuss the following issues: innovative business model of pet insurance, resource appropriation and bricolage, resources–based Theory and ambidexterity.

一、中文部分
Alexander Osterwalder ＆ Yves Pingeur（2010）Business Model Generation。尤傳莉譯（2012）獲利世代。早安財經文化 p14–44。
Francis Fukuyama（1995）Trust: The Social Virtues and the Creation of Prosperity。李宛蓉譯（2014）信任：社會德性與經濟繁榮。立緒文化。
Rita M. Reynolds（2000）Blessing the Bridge : What Animals Teach us About Death, Dying, and Beyond。廖婉如譯（2005）陪牠到最後：動物的臨終關懷。心靈工坊。
李峰慶（2020）以教育培力讓東南亞移工人生轉機。國立台灣科技大學管理研究所碩士學位論文。
劉政明、楊珺安（2017）主要國家寵物保險之探討。中華民國產物保險核保學會 p223-224。
賈加平（2019）硬體製造跨入AIoT創新服務之平衡機制。國立台灣科技大學資訊管理系碩士學位論文。
何佳倚（2015）一顆陀螺的夢想–轉動甘樂文創社會影響力。國立台灣科技大學管理學院MBA碩士班碩士學位論文。
韓化宇（2019）寵物險大復活！三大關鍵喚醒50億沉睡市場。商業周刊第1666期。
謝如梅、莊為傑、方世杰（2011）資源拼湊、創業經驗與新事業機會之初探性研究：社會網絡觀點。2011 第 14 屆科際整合管理研討會。東吳大學 pp.441-453。
鄭吉村（2014）小鎮文創的社會創新模式。國立台灣科技大學EMBA碩士在職專班碩士學位論文。
萬年生（2021）汪喵臉部辨識發威 寵物險理賠只要3天。今周刊第1269期p92–93。
翁順裕（2017）擺盪在技術的深耕與探索之間：雙元性組織。德明財經科技大學管理學報 2017年，34卷，2期，189–214。
袁翠萍（2006）『寵物於家庭』：另一個家人與寵物死亡事件之探討。網路社會學通訊期刊第58期。

二、英文部分
Baker, T. & Nelson, R. E. (2005). Creating something from nothing: Resource construction through entrepreneurial bricolage. Administrative Science Quarterly, 50, 329-366.
Baker, T., Miner, A. S. & Eesley, D. T. (2003). Improvising firms: Bricolage, account giving and improvisational competencies in the founding process. Research Policy, 32, 255-276.
Barney, J. (1991). Firm Resources and Sustained Competitive Advantage. Journal of Management, 17 (1), 99-120.
Bowman, C. & Ambrosini, V. (2000). Value creation versus value capture: Towards a coherent definition of value in strategy. British journal of management, 11 (1), 1-15.
Charles A. O'Reilly, III & Michael L. T. (2013). Organizational Ambidexterity: Past, Present, and Future. Academy of Management Perspectives, 27 (4), 324-338.
Cunha, M. P. (2005). Bricolage in organization ‘FUENL Working Paper Series, No 474, Uninversidad Nova de Lisboam, Faculdada de Economia.
Duncan, R. B. (1976). The ambidextrous organization: Designing dual structures for innovation. The Management of Organization, 1 (1), 167-188.
Greenebaum, J. (2004). It's a dog's life: Elevating status from pet to "fur baby" at yappy. Society & Animal, 12 (2), 117.
Jinsook, C. (2005). The mechanism of trust and distrust formation and their relational outcomes. Journal of Retailing, 82 (1), 25-35.
Kathleen, A. ＆ Véronique, P. (2002). The Cultural Processes of “Appropriation”. Journal of Medieval and Early Modern Studies, 32 (1), 1-15.
Lévi-Strauss, C. (1966). The Savage Mind. Chicago, Illinois: University of Chicago Press.
March, J. G. (1991). Exploration and exploitation in organizational learning. Organization science, 2 (1), 71-87.
Schneider, A. (2006). Appropriation as Practice: Art and Identity in Argentina. Palgrave Macmillan, 256.
T. K., D. ＆ Bing-Sheng, T. (1998). Between Trust and Control: Developing Confidence in Partner Cooperation in Alliances. The Academy of Management Review, 23 (3), 491-512.
Wernerfelt, B. (1984). A Resource-based View of the Firm. Strategic Management Journal, 5 (2), 171-180.
Ye-Diana, W. ＆ Henry, H. E. (2003). An overview of online trust: Concepts, elements, and implications. Computers in Human Behavior, 21 (1), 105–125.

三、網站部分
MOMA Learning（https://www.moma.org/learn/moma_learning/glossary/#a）
彭子豪（2020）。「PETZZO APP上線 毛小孩投保病歷管理一次搞定」經濟日報（https://money.udn.com/money/story/5640/5110087）
東宜資訊（2020）。東宜資訊電子月刊 2020年9月（https://www.tiis.com.tw/202009epaper.html）
東宜資訊官方網站（https://www.tiis.com.tw/）
東詣科技官方網站（https://www.mmxtion.com.tw/index.html）
動物保護資訊網（https://animal.coa.gov.tw/）
台北訊（2017）。東宜資訊「互聯網大數據時代 商業模式與時俱變」智慧應用（https://digitimes.com.tw/iot/article.asp?id=0000519411_H5K3Y37027Y6NS0Z6T235）
 涂憶君（2020）。「台灣 500 億產值發酵！寵物萌經濟，資本市場新嬌點」財訊（https://www.wealth.com.tw/home/articles/25657）
黃惠聆（2021）。「結合雲端 寵物險三天內即理賠」工商時報（https://ctee.com.tw/news/insurance/396703.html）
黃晴冬（2017）。「日寵物險熱賣 年保費收入夯破百億圓」現代保險健康理財電子日報（https://www.rmim.com.tw/news-detail-17046）
中華民國內政部戶政司（https://www.ris.gov.tw/app/portal）
市場快訊（2020）。「PETZZO 好好寵 飼主的強力後盾 連結獸醫院病歷系統及寵物險服務建立新型態寵物健康管理平台」The News Lens關鍵評論（https://www.thenewslens.com/article/145035）
財經中心 (2020)。「寵物經濟當道 投資前景汪汪叫」風傳媒(https://www.storm.mg/article/3029247)
吳昱賢（2019）。「比起小孩更愛毛孩！ 2020台灣貓狗將比兒童多」DPG動物友善網（https://animal-friendly.co/2019/09/26/）