There had been many researches discussed e-learning in Taiwan, but there were merely few studies on m-learning. However, m-learning was not a new topic in Europe. In Taiwan, a lot of corporations had successfully implemented e-learning in their workforce training system. Therefore, this research wanted to study if there any corporation in Taiwan might implement m-learning in workforce training, and what the needs and planning from e-learning to m-learning on workforce training in corporations were.
For understanding the content of m-learning, researcher reviewed the related literature for accepting the background of m-learning and developing the purposes of research that generalized from the problems. In this research, the researcher conducted the qualitative method with in-depth interview to find out the needs and planning from e-learning to m-learning. There were six interviewees of three kinds of industries: insurance, aviation, and manufacturing industries.
The conclusions of this study were as following: 1. The aviation industry was the one with high possibility to input m-learning in workforce training. 2. The content of m-learning was almost the same with e-learning. 3. M-learning could be described into off line learning and online learning. 4. Taiwanese had no confidence on PDA. 5. Most of the difficulties happened on the technical dimension on this time. 6. Security is the biggest concern for high-tech manufacturing company to input m-learning in training. 7. Inputting m-learning due to the characters of the jobs. 8. Knowledge Management is the next step of high-tech manufacturing companies. 9. M-learning would definitely become the trend in the future.

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