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強制性管理階層盈餘預測與董事會成員年齡的關聯 / The association between mandatory management earnings forecasts and board age江侑蓁 Unknown Date (has links)
本研究以日本東京證券交易所上市公司為研究對象,探討董事會成員年齡與強制性盈餘預測之關聯性。本研究將董事會成員年齡區分為五種:董事長的年齡、董事會成員的平均年齡、董事會成員年齡的標準差、董事會成員最高年齡跟最低年齡的差距及董事長年齡是否高於董事會成員平均年齡,以測試其所發布盈餘預測準確度與盈餘預測偏差之關聯性。而實證結果發現董事長的年齡越大、董事會成員的平均年齡越大、董事長年齡高於董事會成員平均年齡時,所發布的盈餘預測準確度也就越高,且傾向較為保守的盈餘預測。而董事會成員年齡的標準差越大、董事會成員最高年齡與最低年齡差距越大時,所發布的盈餘預測準確度較低,且傾向較為樂觀的盈餘預測。
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認知年齡與品牌年齡一致性對不同產品類型品牌偏好程度之影響 / The effects of congruence between cognitive age and brand age on brand preference under different product types黃昭蕙, Huang, Chao-hui Unknown Date (has links)
本研究之目的是探討消費者自我認知年齡 (Cognitive Age) 與品牌年齡之一致性程度,對其品牌偏好的影響。為使研究結果具一般性之參考價值,本研究不以單一產品為研究標的,而是將產品依其所滿足之消費者需求的不同,區分為功能型產品 (Utilitarian Product)、享樂型產品 (Hedonic Product) 與象徵型產品 (Symbolic Product) 三類,以產品類型做為調節變數,了解在不同產品類型下,消費者自我認知年齡與品牌年齡之一致性,對其品牌偏好之關係會有何種程度之變化。
有鑑於國內並未有類似之研究探討,本研究分兩階段進行,先透過次級資料探討確定消費者認知年齡與品牌年齡之差距,對消費者在品牌偏好度上之可能關係,在次級資料之研究結果與研究方向一致時,正式進行第二階段的調查,驗證研究假說。
研究結果顯示消費者之認知年齡確實不同於真實年齡,兩者間呈現正向相關之特性,顯示真實年齡高者,其認知年齡也會較高。在研究主效果上,消費者真實年齡與品牌年齡之一致性,以及消費者認知年齡與品牌年齡之一致性,都與消費者之品牌偏好度呈現正向影響關係,但其中以認知年齡之影響較為明顯,支持認知年齡對真實年齡與品牌偏好間之關係具中介效果。結果發現,消費者認知年齡與品牌年齡之一致性對品牌偏好度之關係,在象徵型產品上最為強烈,其次是享樂型產品,功能型產品最弱。
整體而言,認知年齡較傳統行銷所使用之真實年齡更能反映消費者之自我概念與品牌偏好,特別是對象徵型與享樂型產品。因此,若能妥善將認知年齡與其他人口統計變數搭配使用,將有助於行銷者掌握消費特性,擬定契合之品牌策略。此外,本研究建議象徵型產品廠商在其品牌管理上尤應注重目標消費者之認知年齡,諸如品牌年齡定位與代言人的選擇,都應配合其目標消費族群之認知年齡。 / The purpose of this study is to discuss the congruency of consumer’s cognitive age and perceived brand age on brand preference. In order to maximize the contri-bution of the study, this study examines 3 product types, namely functional, hedonic, and symbolic rather than choosing a single product. By using product types as mod-erator, the study shows the effect of consumer’s cognitive age and perceived brand age on brand preference changes under different types of products.
Because there’s no similar study in Taiwan before, the study uses secondary da-ta to explore the relationship between a consumer’s brand preference and cogni-tive-brand age gap (the disparity between the consumer’s cognitive age and brand age). A second stage of investigation was conducted to verify the research assump-tions once the secondary data study and the results were found to be consistent.
According to the results, the gap between consumer’s cognitive age and actual age actually exists, and the two of them are positively related, implying that older people have higher cognitive age. On the main effect, although “the congruency of consumer’s actual age and brand age” and “the congruency of consumer’s cognitive age and brand age” both have a positive relationship with brand preference, the relationship between “the congruency of consumer’s actual age and brand age” and “brand preference” is stronger, indicating that cognitive age has a mediating effect on the relationship between actual age and brand preference. Furthermore, the relationship between “the congruency of consumer’s cognitive age and brand age” is much more salient for symbolic products than hedonic products, while functional product consumer choices are the least affected by this relationship.
To sum up, cognitive age tells us more about consumer self-image and brand preference than the traditional marketing variable, actual age. This is especially true for symbolic and hedonic products. Therefore, if marketers could combine cognitive age with other demographic variables, they will learn more about consumers and draw up the most appropriate strategy for their brand. Furthermore, this study re-commends that firms marketing symbolic products should take into account con-sumers’ cognitive age, when determining brand age positioning. The selection of ad-vertising actors should also be aligned with the target consumer’s cognitive age.
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台灣企業員工激勵制度之探討-引進利潤分享計畫及股票選擇權范欽舜 Unknown Date (has links)
近年來常常聽到有所謂的電子新貴或是網路新貴族,年紀輕輕工作個3∼5年就擁有千萬甚至億元身價,羡煞了工作十幾二十年卻還在與房子貸款奮鬥的勞工朋友,或許他們也有出來創業的念頭,但卻往往承受不了這麼大的風險而作罷,也可能想要跳槽卻提不起勇氣,怕自己的專業已不符時代潮流甚至會淹沒在電子浪潮下,因此常常聽到父執輩朋友談起工作上的不順遂及提不起勁,工作了一輩子皆是為別人賺錢的怨言。因此如何平衡傳統產業及高科技產業之間員工不滿及差距,並能持續維持公司創新及開發的動力,如何設計一套能提高員工向心力、員工工作參與感並增加工作效率的機制就顯得相當重要。
但在討論激勵制度的時候並不能將所有重點皆著墨於股票的發放上,因為台灣分紅制度的實施雖然使得台灣科技快速成長,但也造成股本快速膨脹,如果公司不屬於高成長性的產業,如傳統產業,則分紅制度可能反使公司因盈餘未能趕上股本膨脹的速度而導致產業衰退,國內大部份傳統產業的股票並不能如高科技產業一樣維持在高價位上,且觀察國內傳統產業近幾年來股價的表現中亦發現股價大多數呈現下降的走勢,因此以股票來獎勵員工並不能有效的達到吸引員工及留住公司優秀人才的目的,所以台灣一般傳統產業並不適合以股票為基礎的激勵措施,所以除了以股票做為吸引員工之外,亦可以考慮以現金做為員工的激勵措施。
另外由於國內企業基於全球發展策略的需要,常需於海外設立分據點,所以我們必須了解外國實施已久的股票選擇權制度優劣及執行的機制,才能有效達到激勵員工及創造公司價值,達成公司及員工兩造之間雙贏的局面。由於國內目前並無股票選擇權制度,而股票選擇權制度的優點又能適時彌補現行國內分紅入股制度所產生的缺朱,並能配合國內未來全球發展策略,因此值得我們詳細深入探討分析。
首先本論文藉由瞭解國內相關高科技的激勵制度,對其做深入的探討並分析可能產生的問題,進而引進外國相關的激勵制度,包括利潤分享計畫(profit shaing)及股票選擇權制度(stock option),其中利潤分享計畫是以現金發放為主,而股票選擇權則是以股票發放為主。本篇論文主要探討各激勵制度使用上的優缺點並於一章節中做模擬試算,文中整理利潤分享計畫共包括六項,如現金利潤分享計畫(cash profit shaing plan)、簡單計畫(Simple plan)、簡化員工退休計畫(Simplifed employee pension plan,SEP)、遞延利潤分享計畫(deferred profit shaing plan)、現金購買計畫(Money-purchaseplan)及40lk,而股票選擇擇權則是以廣泛基礎的股票選擇權為主,另外還介紹以股票為主的員工持股信託(ESOP)、目標利潤計畫(target-benefit plan)及股票紅利計畫(Stock-bonus plan)。
而在可預期的未來國內將會實施股票選擇權制度,因此本論文另以一章節探討股票選擇權並對股票選擇權所產生的問題做分析,例如當員工執行股票選擇權時所產生盈餘及投票權稀釋的問題,公司應如何有效解決;當公司發生合併時股票選擇權應如何調整;當股市下跌股票選擇權發生價外時公司應如何解決。本論文對上述問題提出有效的解決替代方案,並對各問題做一詳細的探討分析,並於最後附錄的部份納入公司執行激勵制度時所應考量的事項。最後希望未來相關激勵制度推行時,本論文能提供相關資訊使得員工及公司能有所助益。
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臺灣地區的人口推估研究 / The study of population projection: a case study in Taiwan area黃意萍 Unknown Date (has links)
台灣地區的人口隨著生育率及死亡率的雙重下降而呈現快速老化,其中生育率的降低影響尤為顯著。民國50年時,台灣平均每位婦女生育5.58個小孩,到了民國70年卻只生育1.67個小孩,去年(民國90年)生育率更創歷年新低,只有1.4。死亡率的下降可由平均壽命的延長看出,民國75年時男性為70.97歲,女性為75.88歲;到了民國90年,男性延長到72.75歲,女性延長到78.49歲。由於生育率的變化幅度高於死亡率,對人口結構的影響較大,因此本文分成兩個部份,主要在研究台灣地區15至49歲婦女生育率的變化趨勢,再將研究結果用於台灣地區未來人口總數及其結構的預測。
本研究第一部分是生育率的研究,引進Gamma函數、Gompertz函數、Lee-Carter法三種模型及單一年齡組個別估計法,以民國40年至84年(西元1951年至1995年)的資料為基礎,民國85年至89年(西元1996年至2000年)資料為檢測樣本,比較模型的優劣,尋求較適合台灣地區生育率的模型,再以最合適的模型預測民國91年至140年(西元2002年至2051年)的生育率。第二部分是人口推估,採用人口變動要素合成方法(Cohort Component Projection Method)推估台灣地區未來50年的人口總數及其結構,其中生育率採用上述最適合台灣地區的模型、死亡率則引進國外知名的Lee-Carter法及SOA法(Society of Actuaries),探討人口結構,並與人力規劃處的結果比較之。 / Both the fertility rate and mortality rate have been experiencing dramatic decreases in recent years. As a result, the population aging has become one of the major concerns in Taiwan area, and the proportion of the elderly (age 65 and over) increases promptly from 2.6% in 1965 to 8.8% in 2001. The decrease of fertility rate is especially significant. For example, the total fertility rate was 5.58 in 1961, and then decreases dramatically to 1.67 in 1981 (1.4 in 2001), a reduction of almost 70% within 20 years.
The goal of this paper is to study the population aging in Taiwan area, in particular, the fertility pattern. The first part of this paper is to explore the fertility models and decide which model is the most suitable based on age-fertility fertility rates in Taiwan. The models considered are Gamma function, Gompertz function, Lee-Carter method and individual group estimation. We use the data from 1951 to 1995 as pilot data and 1996 to 2000 as test data to judge which model fit well. The second part of this study is to project the Taiwan population for the next 50 years, i.e. 2002-2051. The projection method used is Cohort Component Projection method, assuming the population in Taiwan area is closed. We also compare our projection result to that by Council for Economic Planning and Development, the Executive Yuan of the Republic of China.
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以由上而下與由下而上注意力運作探討高齡者對於情緒臉孔的反應 / Top-Down and Bottom-Up Attention in Visual Search of Emotional Faces in Aging李璦如, Lee, Ai Ru Unknown Date (has links)
本研究探討高齡者在視覺搜尋作業中,其由上而下(Top-down)與由下而上(Bottom-up)的注意力運作對於情緒刺激的反應,是否會因為注意力功能退化而與年輕成人的表現不同。過去研究指出,雖然高齡者注意力功能衰退,但是高齡者的由上而下注意力運作,仍可以幫助高齡者的表現。為了解由上而下注意力運作是否對於高齡者的反應有所幫助,本研究以兩個實驗分別探討內因與外因線索以及操弄訊息量所造成的影響。
實驗一包括80%有效的內因線索與25%有效的外因線索兩階段,外因線索階段為由下而上注意力運作,內因線索階段則為由上而下注意力運作,獨變項為年齡(高齡者、年輕成人)、情緒(生氣、快樂)以及線索有效情況(有效線索、中性線索、無效線索),記錄反應時間與正確率。實驗二的兩階段使用不同訊息量的外因線索(80%有效比例為高訊息量、25%有效比例為低訊息量),其餘操弄都與實驗一相同,低訊息量為單純的由下而上注意力運作,而高訊息量兼具由下而上與由上而下注意力運作。
研究結果發現,兩實驗高齡者與年輕成人都對於生氣情緒反應較快,符合威脅優勢。高齡者較年輕人更需要借助由上而下的注意力運作幫助反應,高訊息量的線索對於高齡者幫助也較年輕成人大。另外,實驗一增益效果的結果顯示,有效線索在高齡者搜尋生氣臉孔幫助較大,在年輕成人則搜尋快樂臉孔幫助較大,但是實驗二結果則顯示,有效線索在高齡者與年輕成人搜尋快樂臉孔的幫助都較生氣臉孔大,兩實驗的年齡與情緒的交互作用結果不同可能與高齡者異質性有關。由研究結果可知,由上而下注意力運作對於高齡者在情緒臉孔反應有幫助,在未來實務上,可以多運用由上而下注意力運作的線索幫助高齡者反應。 / This research is aim to understand attention in visual search of emotional faces in aging. Two types of attention process, that is top-down and bottom-up attention, were concerned in this study. In past researches, there are empirical evidences showing age-related declination in attention function, especially in bottom-up attention. But top-down attention is still playing an important role in doing task for the older adults. In order to understand the effect of top-down attention in aging, two experiments using endogenous or exogenous spatial cues were designed. Participants have to respond whether there is a different emotional face or not in a visual search task. The independent variables are age(aging and young), emotional face(happy and angry), and cue(valid, neutral, and invalid). Dependent variables are reaction times and accuracy. In Experiment 1, there are two stages: 80% valid endogenous cues and 25% valid exogenous cues. The endogenous cues stage and exogenous cues stage were designed to probe top-down attention and bottom-up attention, respectively. In Experiment 2, there are two stages: 80% valid exogenous cues(highly informative cues)and 25% valid exogenous cues(non-informative cues). Using highly informative exogenous cues involve both top-down and bottom-up attention. In contrast, non-informative exogenous cues only trigger bottom-up attention. The major results of this study support threat advantage hypothesis that both older and young adults respond to angry face target quicker than happy face. Benefit from top-down attention was larger in older adults than young adults. Highly informative cues help older adults more in searching emotional faces than young adults. The cuing effects in two emotional face conditions were different between Experiment 1 and 2. This inconsistent result maybe relates to aging heterogeneity. In conclusion, top-down attention can help older adults search for emotional faces.
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