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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
81

以情緒詞為基礎之情境資訊連結與觀察 / Contextual Information Connection and Observation Based on Emotion Words

吳建良, Wu, Chien Liang Unknown Date (has links)
近年來情緒逐漸在電腦科學領域中受到重視,有科學家利用人體生物感測方式來判斷情緒,再播放出適合的音樂或影片給使用者。也有用在電子寵物上,利用使用者或電子寵物的情緒來做互動。然而在語言上雖然也有對情緒作研究,大多是以人工方式對字詞做情緒上的分類,或是使用者的情緒狀態對閱讀的影響。另外我們觀察到許多的話語都含有情緒字詞或情緒意圖,而所寫的文字也同樣具有情緒。在生活中,情緒字詞往往在傳達明顯的情緒表達資訊,譬如文章中在敘述一個主角為某件事情,而所用的情緒字詞為高興,也就代表主角的情緒反應是很快樂、愉快,甚至於歡欣。因此在特定的領域或撰寫方式,大多都會透露出當時環境狀況,瞭解到當時的情緒情境資訊(Emotional Contextual Information)。 情緒情境資訊的目的有三個,一為情緒詞與概念的關聯性?二為如何透過概念來喚起(Arousal)人們對某種情境所應表現出的特定情緒?三則是情緒修復(Mood Repair),如何將人們目前所處之負向修復至正向情緒?這樣的研究能夠帶來的不只是瞭解情緒字詞與事物字詞之間的關聯,更能理解是哪些情緒來源(Source of the Emotion)會引發情緒以及相關程度,對於情意計算與相關應用上會有相當大的幫助。 根據本研究目的,我們建立情緒情境共現網路,並將字詞提昇至上層概念,這部份目的在於得知何種字詞概念連結下會以那些近義詞來搭配,並簡化字詞網路的複雜度。接著則是用傳統尋找文章關鍵字方法指標,找出情緒與事物概念間的不同特性之關聯,並且我們提出新的指標來彌補傳統方法的不足。接著我們會透過控制這些指標,藉以從情境中找出哪種情緒來源可以喚起人們對情境的情緒,以及情緒修復。並經由問卷調查結果與統計分析,驗證本研究成果的確能找出與情緒情境較強關連的概念群,並藉由指標控制達到情緒喚起與修復的目的。 / In recent years, emotional in the computer science to be more important, some scientists have used the way of human biological sensor to recognize emotional, and then broadcast music or films for the users. Also useful in the electronic pets, using the emotion of user or electronic pets to do interaction. However, there is also research for emotional in language, but mostly based on classify the word to right emotion category by artificial way or user's emotional state for the impact of reading. In addition, we observed speaking contain emotional word or intent, and also written. In life, emotional words often convey clear emotional expression information. For example, the article described a protagonist is happy for something, and the author use the word "happy", means that he's emotional reaction was very happy, pleasant, and even joy. So, in specific area or writing, most of the time will reveal the state of the environment, to understand the "Emotional Contextual Information". The purposes of the emotional contextual information have three: first, the relative of emotional word and concept. Second, how to arouse the specific emotion for a situation how feeling by people. Third, Emotion repair, how to repair the emotion from negative to positive. This research is not only knowing the relative emotional words and concept, but also understanding what the source of the emotion that will be aroused. There will be a help in Affect Computing and related applications. According to the study, we have established a Emotional Situation of Co-occurrence network, and upper the word to concept. The purpose of this part is to know what the concept connection will link the synonym word in different situation, and also can simplify the complexity of network. Then using traditional indicators to find the keyword of articles, the relate with emotional word and concept. We have proposed new indicator to compensate for the drawback of traditional methods. Through the control of these indicators to find out the source of the emotional which can arouse or repair the emotion in specific situation. Finally, by the result of the questionnaire and statistical analysis. Verification results of our study will certainly identify the concepts with strong link in specific emotional situation, and through the emotional control to achieve the purpose of arousal and repair.
82

臨床精神醫療的技術結構與時間結構:以一個慢性病房的復健過程為例 / The Technical structure and temporal structure in the clinical psychiatry:An Analysis of the recovering of a case with chronic ward

孔健中, Kung, Chien Chung Unknown Date (has links)
中文摘要 當前精神醫療過程中,存在若干矛盾的現象,尤其是生物-生理的以及社會文化的病因解釋與治療手法被交互運用。由於治療方法都是從診斷而來,因此精神治療意義的闡明指向診斷依據的釐清。本研究的目的在於探討當前的臨床精神醫療團隊拿什麼標準對於瘋狂的現象進行觀察,這個觀察的客觀標準的基礎又是什麼。研究方法使用田野觀察和質性訪談。資料分析則採用現象學的方法。 主要研究發現指出,正規臨床精神醫療的診斷標準,其實是社會文化生活中的常識。雖然常識作為衡量瘋狂是否存在的標準是客觀的,但也是不精確的。面對這個難題,臨床精神醫療的診斷採用了一種特殊的技術,亦即在一個已經設定好的時間中進行觀察,並且為這段時間設定好治療的目標。於是瘋狂的差異性就有了被規定出來的邊界,被觀察到的瘋狂將只是在一段治療時間中所觀察到的瘋狂,而且治療的目標也被設定為在這段時間中達成穩定的狀態的維持,以及讓精神病患養成一個不斷連結或憶起這段治療時間所學會的種種「儀式」的習慣。 因此,當今的精神醫療採用生物─心理─社會的社區精神醫療的模式,入院治療只是一種回歸社會的技術。現今的精神科醫療團隊,以治療計劃來為病人擬定「回歸社會」或「復原」的目標,進而提昇病人適應社會的功能,醫療在其中所扮演的角色就是控制瘋狂的差異相,讓它保持「穩定」。 然而,臨床精神醫療的深層結構其實是較不為人意識到的時間結構。透過這個可以被理性所限定與規劃的時鐘時間,形成一套將非理性時間納入理性時間的規範,這種時間的規範才是臨床精神醫療的時間結構的核心現象。時間因此成了一種技術,透過這種技術就能將瘋狂圈圍起來,在這個被限定的範圍內,瘋狂終於得以被認識,進而被有效地控制。 關鍵詞:臨床精神醫療、技術結構、時間結構、慢性病房、復原 / Abstract This study aims to explore the criterion of observation in modern psychiatric team’s madness observing, and to explore what is the basis of the criterion of observation. The research methods involved field observation and qualitative interviews. The data analyses were phenomenological methods. The major findings suggested that the clinical psychiatric team use a special technology in diagnosis which they observe madness phenomena in a schedule, and they set the target of curing for the time of observation and treatment. The target of curing is being setted to maintain a stable situation of symptom.To achieve the goal of recovery, modern psychiatry would place emphasis on one’s ability of adapting to norms of the society. In the beginning of recovering, medication would be used to keep patients' condition in a stable situation. Secondly, the whole team of treatment needs a comprehensive plan to guide themselves. In a way of "location", "orientation" and "connection", doctors and nurses ask patients to pass through a "threshold", and turn the process of treatment into the process of passing through. To find out a "breakthrough point " will be the first important thing in recovering, it is the roadmap of teaching a patient to form new habits by making an appointments, punishing and keeping a watchful eye on her or him. Once the patient has really proved herself or himself the ability of adapting to the society , it is the time for her or him to leave the hospital and go home. The results of the study may help psychiatric team members to rethink the strategies of treatment and to the possible benefits of understanding the modern culture which belongs to us. Key words: Clinical Psychiatry, Technical Structure, temporal structure
83

從托爾斯泰的兩性觀探討其作品中的悲劇女性

丁立容, Ding, Li Jung Unknown Date (has links)
本論文以女性主義文學批評視角,探討俄國作家托爾斯泰作品中受爭議的悲劇女性,亦即不符合賢妻良母傳統特點的女性與其悲劇命運的關聯。在論文第一章緒論中,將條列本論文之研究動機、目的、研究途徑、方法,和相關文獻。在第二章中,本論文將分析整理托爾斯泰兩性觀的背景,由整個西方文化對女性形象的觀念開始,逐漸縮小範圍至俄國社會對女性的觀點,然後於第三章分析托爾斯泰的成長背景和經歷,及他在書信、日記、作品和言行中所表現的兩性觀。第四章將從托爾斯泰的兩性觀點,探討其作品中的悲劇女性,以小說《安娜.卡列尼娜》、《克洛采奏鳴曲》與《復活》中的三位女主角作為例子,印證托爾斯泰兩性觀中女性形象的善惡兩極,與其命運的結局。
84

優勢觀點為基礎之社會工作者與情感性精神疾病個案雙向復元歷程之探討—穿越生命隧道之旅 / A Study on Mutual Recovery Process of Strengths-based Social Workers and Clients with Mood Disorder

胡孟菁, Hu, Meng Jing Unknown Date (has links)
本研究旨在探討以優勢觀點為基礎之社會工作實施場域中,社會工作者與情感性精神疾病個案助人關係歷程、雙向復元因素與意涵,與不同組織政策與文化對雙向復元之影響,進一步形成實務場域中助人關係與雙向復元之建議與策略。   本研究運用質性研究深度訪談法與詮釋現象學觀點,採立意與滾雪球抽樣,使用半結構式訪談大綱與研究者於田野之互動與觀察,再現八名受訪者(五名優勢觀點社工、三位情感性精神疾病個案)之生活經驗,回歸現象本質綜觀與探討。   本研究主要發現如下: 一、情感性精神疾病的重新詮釋:社會工作者正視個案憂鬱或躁狂發作而產生生理、心理與社會的排除,將疾病常態化、普同化,並經由多面向的宏觀檢視以打破原本負面框架與預設立場,包含:1.給予自殺的生命解套—給予選擇與自我決定;2.賦予反覆訴說的意義—重新詮釋生命的機會。 二、歷經「隧道」、不斷攀升—助人關係發展之歷程:歸納優勢觀點社會工作者與情感性精神疾病個案發展助人關係之歷程,可分為想像期、建立期、考驗期、合作期與復元期五大階段,形塑「穿越生命隧道之旅」般的助人關係意象,並發現差序格局文化下的助人關係連續體之特色。 三、雙向復元的實質意涵:由個案「置身死地而後生」與社會工作者「從助人意義中回觀自我」的復元經驗中,歸納「雙向復元」之實質意義與內涵,是一種助人關係與個人內、外在情境三者交互作用而成的超越狀態與主體終極目標,影響成因包含個人、人際與環境三大層面和七個項目。 四、組織政策與文化對雙向復元之影響:不同組織政策與文化之對雙向復元具有實質之影響,分析受訪社會工作者所屬的機構內部可發現「考驗」與「支持」的態樣,後者不但創造充分的人際支持與成長環境,更能促進社會工作者的復元、提升個案服務品質與績效、穩定社工流動率。 依據上述研究發現,提出以下建議: 一、情感性精神疾病個案之助人關係策略:1.增強個體權能:擱置並轉化問題、充分尊重與信任、著力優勢與能力、累積成功經驗、創造選擇性。2.善用關係影響:借重家庭的影響力、保持助人關係中的接觸與等待、建立分享與互惠的彈性關係、善用權力落差形成改變。3.導入環境資源:地緣與文化的親近性、開放的會談地點與時間、連結資源與網絡合作。 二、正視雙向復元之目標:回歸自身被忽略的正向經驗,賦予生命及工作狀態之意義,個案或社會工作者復元的同時也使對方進一步昇華和復元,像漣漪效應般能擴及旁人,間接影響家庭與社會系統,啟動整體社會文化的善循環。 三、機構推動優勢觀點模式之建議:瞭解如何有效學習並運用優勢觀點模式、適度激勵並給予充分支持、提供合理的保障與實質誘因。 四、未來研究之建議:瞭解情感性精神疾病之特性並有所應變、具備接近田野之管道並增加研究對象的多元性、學習與受訪對象共創新的復元價值。 / The study aimed to explore the process, elements and meanings of mutual recovery for social workers and the clients with mood disorder, the organizational influences on the mutual recovery, and to propose strategies for mutual recovery for social workers. The methodology adopted in this study was hermeneutic phenomenology. Using purposive/ snowball sampling, the researcher interacted, observed, and in-depth interviewed the participants using a semi-structured interview guide. Though this process, the living experiences of the eight interviewees (five strengths-based social workers and three clients with mood disorder) were represented to reveal the nature of the phenomenon of mutual recovery. The major discoveries of this study include: 1.Re-definition of mood disorder: social workers could recognize the consequence of clients being seriously excluded from the society due to their depressive or manic episode; they helped the clients to normalize their disease, as well as to break their own negative assumptions toward the disorder. The tactics that they used were such as like:a) Providing relief to suicide–personal choice and self-determination, b) giving meaning to repetitive narratives– opportunity to redefine life. 2.“Tunnel” process, continuing to rise, the process of helping relationship: the process of strength-based social workers in developing relationship with clients with mood disorder could be categorized into five stages: imagination stage, development stage, challenge stage, cooperation stage, and recovery stage. Hence, the nature of helping relationship was like “going through the life tunnel” . The characteristics of such a relationship reflected the differential association continuum among Chinese culture. 3.Essential meaning of mutual recovery: For the clients, the recovery experiences were as if being brought back to life. For the social workers, they rediscovered of themselves in the meaning of assisting others. The real meaning and essence of mutual recovery could be summed up as the interaction of within a person, internal and external environment, and in turn further shaping the transcendental force to help acquire the life goal. Moreover, those goal were affected by personal, relational and environmental factors. 4.Organizational influences on mutual recovery: by analyzing the effects of organizational policies and cultures on mutual recovery, we found that “supportive surrounding” creates an environment which was better for the development of interpersonal relationship than an “challenging surrounding”. The former could help facilitate the recovery and performance of social workers, as well as decrease the turnover rate of social workers. Based on these findings, we propose: 1.Strategy for forming the helping relationship with clients with mood disorder: 1) empowering individual: letting go and transform problems into respect, trust, and focusing on advantages, capabilities, and successful experiences to create options. 2) Better utilizing the effects of interpersonal relationship: by using the influences from family, maintaining the contacts in interpersonal relationship, building mutual and flexible relationship, and using the power differentiation to facilitate changes. 3) Introducing resources from surrounding: an open location and timing that connect the clients/social workers with their surrounding and culture, and enabling the linkage of resources and networks. 2.Emphasizing mutual recovery: stressing the positive experiences that were over sighted previously and finding meaning to life and work status. The recovery of the clients and social workers will further influence their families and the whole social system, and create a benign cycle accordingly. 3.Suggestions for organizations in promoting the strength-based model: to learn the effective ways of learning and applying strengths-based models, giving adequate encouragement and support, and providing reasonable assurance and incentives. 4.Recommendations for future research: should understand the characteristics of mood disorder and know how to handle the situations, to expand the sources of participants, and to have the intention of creating the new meaning of recovery with participants.
85

競逐權威: 流亡知識分子政治思想的比較硏究 = Struggle for authority : a comparative study of the political thought of exiled intellectuals. / Jing zhu quan wei: liu wang zhi shi fen zi zheng zhi si xiang de bi jiao yan jiu = Struggle for authority : a comparative study of the political thought of exiled intellectuals.

January 1995 (has links)
黎漢基. / 論文(碩士) -- 香港中文大學硏究院歷史學部,1995. / 參考文獻: leaves 113-128. / Li Hanji. / Chapter 1. --- 引論 --- p.1 / Chapter 2. --- 流亡時期知識份子競逐權威的根源(上) --- p.8 / Chapter (2.1) --- 人文權威的失落 / Chapter (2.2) --- 意識型態的鬥爭 / Chapter 3. --- 流亡時期知識份子競逐權威的根源(下) --- p.22 / Chapter (3.1) --- 藉學想、文化以解決問題的方法 / Chapter (3.2) --- 一元世界´觀Ø化約´論Ø形式主義 / Chapter 4. --- 宏觀的比較史考察 --- p.35 / Chapter 5. --- 任卓宣的思想戰 / Chapter (5.1) --- 「文化老兵」 --- p.44 / Chapter (5.2) --- 三民主義的思想方法 / Chapter 6. --- 殷海光與思想權威 --- p.60 / Chapter (6.1) --- 變成自由主義者 / Chapter (6.2) --- 觀念與現實之間 / Chapter (6.3) --- 「奧康之刀」 / Chapter 7. --- 徐復觀看學術與政治之間 --- p.81 / Chapter (7.1) --- 學術與政治之間 / Chapter (7.2) --- 理性良心 / Chapter (7.3) --- 捨象.工夫.義理 / Chapter 8. --- 贅語 --- p.105 / 〔附錄〕:「容忍與自由」的歷史涵義------跋胡適給雷震´的ؤ封信 --- p.108 / 〔參考資料目錄〕 --- p.113
86

論徐復觀與殷海光: 現代台灣知識分子與意識形態硏究(1949-1969). / On Xu Fuguan and Yin Haiguan: a study of intellecutuals [i.e. intellectuals] and ideologies in modern Taiwan, 1949-1969 / 現代台灣知識分子與意識形態硏究(1949-1969) / CUHK electronic theses & dissertations collection / Digital dissertation consortium / Lun Xu Fuguan yu Yin Haiguang: xian dai Taiwan zhi shi fen zi yu yi shi xing tai yan jiu (1949-1969). / Xian dai Taiwan zhi shi fen zi yu yi shi xing tai yan jiu (1949-1969)

January 1998 (has links)
黎漢基. / 論文(博士)--香港中文大學, 1998. / 參考文獻 (p. 300-328) / 中英文摘要. / Available also through the Internet via Dissertations & theses @ Chinese University of Hong Kong. / Electronic reproduction. Hong Kong : Chinese University of Hong Kong, [2012] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Electronic reproduction. Ann Arbor, MI : ProQuest Information and Learning Company, [200-] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Mode of access: World Wide Web. / Li Hanji. / Lun wen (Bo shi)--Xianggang Zhong wen da xue, 1998. / Can kao wen xian (p. 300-328) / Zhong Ying wen zhai yao.
87

以系統產品擴散角度看朱邦復中文電書與文化資訊基建工程之發展

巫俊德 Unknown Date (has links)
眾所周知,西方先進國家主宰了整個世界的發展,英文是世界語言,在資訊科技上,Wintel架構也主導了發展方向,如此不但使得其獲取大部分的利益,同時會造成正向循環,而使得其他國家永遠只是追隨者,而如此也間接使得西方的文化漸漸地衝擊到其他地區。另外由於資本主義市場經濟的規則,使得資訊產品永遠只是集中在全球的前5%的人口,造成更大的貧富差距。在三岸四地華人一味追隨西方架構的同時,朱邦復先生富有遠大的理想抱負,因此其想要自行研發科技產品,使得95%的人口也可以使用科技產品,同時藉此將中華文化蘊含的知識應用在其上,希望能造福全球。有鑑於此,朱邦復等有志於中華文化之人,籌組了「漢文化資訊聯盟」,欲統合三岸四地有志於復興中華文化之華人,發展一系列計畫,以實現其理想。本研究的主要目的即以系統產品擴散的角度,透過相關文獻探討及對朱邦復先生推動的相關計畫進行蒐集分析,以觀察其發展的可行性,並提出結論與建議。 本研究首先探討與系統產品擴散有關之文獻,包括系統產品及標準競爭理論、網路外部性及報酬遞增相關理論與創新擴散理論,並綜合整理出在觀察一連結網路之系統產品的觀察構面與其中的擴散要素與策略。本研究認為,一系統產品在擴散時,包含以下可觀察之構面:系統產品核心面、核心產品供應面、互補產品供應面、使用者構面、網路連結面。並由文獻中歸納出每個構面之意義與其中的擴散要素與策略。 此外,經由初級資料訪談及次級資料之整理,得知朱邦復早期即從事中文字的研究,並發現中文字和中華文化有許多智慧的基因隱藏其內,最後總結為「漢字基因工程」,意欲透過中文字中的智慧與中華文化思想,發展一系列資訊產品。朱邦復並號召三岸四地有志於復興中華文化之資訊及文化廠商及個人,籌組「漢文化資訊聯盟」,共同為中華文化努力,也從中取得相關的互補性資產,以助其一系列計畫之推展。漢文化資訊聯盟的主軸發展項目中,包括中文電書與電子出版、中文2000作業系統與SNIIC、資訊基建工程、多媒體動畫等,透過相關廠商的投入與大陸官方的支持,包括電子書包之採用、對Linux之支持、衛星通訊頻段之取得等,共同為最後的目標,即九億農民網目標邁進。 最後,總結本研究分析及專家訪談的結果,認為朱邦復先生之一系列計畫未來發展的關鍵因素如下:「漢字基因工程」是否有無窮之潛力、大陸官方的支持、技術面的問題、傳輸網路、良好的平台機制、財務面之支持、中國人之民族意識等。
88

許學夷《詩源辯體》研究 / A Study of Hsu Hsueh-yi's Shih yuan pien t'i

謝明陽, Hsieh, Ming Yang Unknown Date (has links)
許學夷,字伯清,南直隸江陰(今江蘇江陰)人,生於明嘉靖四十二年(1563),卒於崇禎六年(1633)。其以復古派的立場,歷四十年光陰所著成之《詩源辯體》,是一部體大思精的論詩著作,惜因此書傳世甚稀,《四庫全書》又未予著錄,使得這部詩歌批評史上的罕見的鉅製沈寂了三百多年,直到近幾年方才逐漸受到重視。實則《詩源辯體》是明代復古派反擊公安、竟陵二派的總結性論著,其系統之井然,篇幅之龐大,都是宋代以來的詩話傳統所未見的,且是書詳論《詩經》以降的中國歷代詩歌之源流發展,並兼評歷代詩論和詩選集,實質上即是一部完整的詩歌史和簡易的詩歌批評史,其所具有的價值和意義都不容我們忽視。本文以許學夷的《詩源辯體》為研究對象,論文內容除了〈引言〉之外,總計分成七章:第一章〈許學夷其人其事〉與第二章〈詩源辯體的成書〉,先針對許學夷的生平經歷和《詩源辯體》的成書狀況作一番基本的說明,這兩章是屬於外緣問題的探討;第三章至第六章分別為〈詩史觀──詩歌演變歷史的詮釋〉、〈辨體論──詩歌體裁與家數的辨析〉、〈創作論──復古的創作理論與實踐〉以及〈批評研究──理論、實際與批評史〉,這四章則是依據《詩源辯體》的內容和性質,來研究其核心的理論;第七章〈結論〉,則從許學夷詩論的承先啟後以及《詩源辯體》一書的的價值、研究展望等幾個方面,為全文提出最後的總結。《詩源辯體》原本即是系統嚴謹的論著,本文透過個人的詮釋方式,為其書建構另種面貌的理論體系,希望這樣的研究能夠闡發許學夷詩論的精髓,並還給其書一個合理的文學史地位。
89

三民主義青年團與中國國民黨關係研究(1938-1949) / A Study of the Relations between the San-min Chu-i Youth Corps and the Kuomintang, 1938-1949

王良卿, Wang, Liang-ching Unknown Date (has links)
本篇論文旨在探討三民主義青年團與中國國民黨衝突的結構性原因,及其在1949年國民黨政權潰敗過程裡所起的作用。除緒論與結論外,共計五章。大要如下: 第一章: 國民黨派系對峙的延續。本章對三青團成立背景與權力結構的分析,將有助於從派系政治面考察黨團關係自始即欠缺穩定的原因。 第二章: 雙軌競進的黨團體制。從新舊意識分明與體制分劃不清的角度出發,發展出具體的歷史敘事,從而導入黨團關係失衡的論證當中。 第三章: 革新聲中的派系權謀政治。以三青團與國民黨的兩次全國代表大會及開展於抗戰前後的革新運動為例,說明三青團與黨內各派系之間的政治操作與利益分配。 第四章: 三青團二全大會的組黨風潮。以1946年團二全大會為例,說明三青團欲將多年來渾沌的黨團關係做一徹底解決的努力,兼及全會閉幕後嶄新的權力格局。 第五章: 黨團統一與黨權鬆落。旨就蔣介石解決黨團摩擦的決心進行歷史分析,並對黨團統一的辦法與其後原黨團雙方仍分軫域的實情多所著墨。 本章將與前述章節產生相互辯證的效果,以便說明黨團關係在國民黨退出中國大陸的過程中所起的作用,和1950年蔣介石在台灣實施黨務改造的歷史背景。
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透過本益比之相對Mean-reverting現象進行盈餘管理模型之評比

謝秋華 Unknown Date (has links)
整體而言,會計盈餘提供財務報表使用者有關於企業獲利能力之相關資訊。然而,由於會計盈餘同時包含了雜訊 (noises) 與偏差 (biases),因而影響到會計盈餘對公司獲利能力評價的正確性。因此,過去的會計文獻發展出不同的盈餘管理估計模型 (如: Healy 1985; DeAngelo 1986; Friedlan 1994; DeFond and Jiambalvo 1994 以及Dechow, Sloan and Sweeney 1995),以嘗試去除這些雜訊與偏差。然而,究竟哪一個估計模型能夠提供最為純淨之非裁量性淨利 (nondiscretionary income) 的衡量指標,則並無定論。在效率市場 (market efficiency) 的假說下,本研究透過本益比 (P/E ratio) 的平均數復歸 (mean-reverting) 現象來評比五種盈餘管理估計模型。由於過去的文獻同時發現盈餘成長率與風險係數均會影響本益比的高低,因此,本研究同時將這兩個變數納入考量。   實證結果發現,依照上述五種盈餘管理估計模型所估計之本益比皆有平均數復歸的現象。其中Friedlan (1994) 模型在全體樣本與控制盈餘成長率之後,其本益比平均數復歸現象均較其他模型為快;次佳之盈餘管理估計模型為DeFond and Jiambalvo (1994) 與Dechow et al. (1995) 兩模型;最差的則為 Healy (1985) 模型。 / Overall speaking, accounting earnings provide financial statement users with useful information about a firm's profitability. However, because of the biases and noises included in the accounting earnings, the accuracy and reliability of accounting earnings to the evaluation of a firm's profitability may be adversely influenced. In light of this, prior earnings management studies have developed various estimation models of nondiscretionary income (e.g., Healy 1985; DeAngelo 1986; Friedlan 1994; DeFond and Jiambalvo 1994; Dechow, Sloan & Sweeney 1995) with an attempt to remove the biases and noises embedded in the accounting earnings. Nonetheless, there is no consistent empirical evidence about the relative performance of these estimation models. Assuming market efficiency, the main purpose of this study is to utilize the mean-reverting phenomenon of P/E ratios to evaluate the relative performance of these models. Since prior studies have found that earnings growth rate and risk coefficient may affect the magnitude of P/E ratios, we also control for these two variables in our analyses.   The empirical results reveal several findings. First, P/E ratios calculated using different earnings management estimation models exhibit the mean-reverting phenomenon. Second, the Friedlan (1994) model has the best performance among all models when we use the overall sample and three subsamples grouped based on the earnings growth rate. In addition, the DeFond and Jiambalvo (1994) and Dechow, Sloan & Sweeney (1995) models perform moderately. Finally, the Healy (1985) model shows the worst performance.

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