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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.
21

景氣循環如何影響企業財務決策對經營績效之關係

蔡欣翰, Tsai Shin-han Unknown Date (has links)
景氣循環具有相當高度不確定性,企業面對景氣循環以採取不同的營運及財務的策略,以求因應不確定的景氣波動,本研究試以景氣對策燈號此一指標的數據來對財務決策的影響,試圖找出是否有較佳的財務決策方式,以維持企業的獲利性與成長性。 本研究資料期間,始自經建會公佈之台灣景氣循環之第七循環至目前之景氣循環,期間為1985年至2004年。本研究之對象為除金融業外之上市企業,曾經歷兩次以上景氣循環者,計共有210家上市企業,包括34家電子產業176家傳統產業公司,共計3018筆資料。 實證結果發現: 一、面對景氣好轉時,企業會選擇提高固定資產成長率、資產成長率、每股股利、每股現金股利,降低研發費用率、負債比率。 二、面對景氣好轉時,較佳的財務決策應是提高研發費用率、固定資產成長率,控制資產成長率,避免資產膨脹過快。提高負債的運用。並採取高股票股利低現金股利的股利政策。 三、產業變數僅在財務決策上略有差異,經營績效則無。 四、公司規模大的企業採用較高的投資、融資決策,相對較低的股利發放,然而規模大的企業經營績效,並不顯著較佳。 / Business cycle is highly uncertain and hard to predict. Firms only can respond to business cycle passively by taking appropriate operating and financial strategies. Our research aims to use monitoring indicator issued by the Council for Economic Planning and Development to make better financial decisions in order to keep the profitability and growth of the firms. Our data start from the 7th business cycle, 1985, to now cross over 3 business cycles in Taiwan. Our research samples are companies listed on Taiwan exchange for longer than two business cycles, excluding financial industry. Therefore, total companies in our sample are 210 and then be divided into two categories, electronic industry with 34 companies and traditional industry with 176 companies, and the number of total data is 3018. The empirical results are summarized as follows: 1. When macroeconomic situation improved, firms would increase fixed asset growth rate, asset growth rate, dividend per share, and cash dividend per share, but decrease R&D ratio, and debt ratio at the same time. 2. Our research suggested that firms should increase R&D ratio, fixed asset growth rate, financial leverage, and control the speed of asset growth rate as the optimal financial decisions during the period of economic recovery. 3. The proxy variable of industry is insignificant to financial performance of firms. 4. Firms with larger scale will take higher investment and financing decisions with relatively lower dividend payout ratio. However, their financial performances have no significant difference.
22

CD44を介する乳癌細胞のクラスター形成機構の解明

河口(大前), まどか 23 September 2020 (has links)
京都大学 / 0048 / 新制・課程博士 / 博士(生命科学) / 甲第22812号 / 生博第446号 / 新制||生||59(附属図書館) / 京都大学大学院生命科学研究科高次生命科学専攻 / (主査)教授 垣塚 彰, 教授 原田 浩, 教授 井垣 達吏 / 学位規則第4条第1項該当 / Doctor of Philosophy in Life Sciences / Kyoto University / DFAM
23

暖温帯広葉樹二次林における炭素循環に関する研究

小南, 裕志 25 January 2016 (has links)
京都大学 / 0048 / 新制・論文博士 / 博士(農学) / 乙第12985号 / 論農博第2825号 / 新制||農||1038(附属図書館) / 学位論文||H28||N4960(農学部図書室) / 32455 / 京都大学大学院農学研究科林学専攻 / (主査)教授 谷 誠, 教授 北山 兼弘, 教授 舟川 晋也 / 学位規則第4条第2項該当 / Doctor of Agricultural Science / Kyoto University / DFAM
24

フブスグル―ウスチイリムスク水系における物質の化学動態

細田, 耕 23 May 2022 (has links)
京都大学 / 新制・課程博士 / 博士(人間・環境学) / 甲第24112号 / 人博第1049号 / 新制||人||246(附属図書館) / 2022||人博||1049(吉田南総合図書館) / 京都大学大学院人間・環境学研究科相関環境学専攻 / (主査)特定教授 杉山 雅人, 教授 梶井 克純, 教授 小木曽 哲, 教授 丸尾 雅啓 / 学位規則第4条第1項該当 / Doctor of Human and Environmental Studies / Kyoto University / DGAM
25

外匯市場利差交易分析 / Analysis of The Carry Trade in Monthly Currency Market

林比莉, Lin, Bi Li Unknown Date (has links)
本研究主要在探討外匯市場中從1983年11月至2015年10月期間的利差交易策略是否存在超額報酬,並進一步解釋造成利差交易超額報酬的原因,使用61個國家之貨幣建構投資組合,從交易成本、景氣循環波動以及套利限制三個方面來解釋利差交易超額報酬的存在。實證結果發現,以較短月期的遠期外匯建構投資組合,這樣的利差交易策略可以得到較高的報酬,相反地,若以較長月期之遠期外匯建構投資組合,利差交易報酬較低,同時也發現利差交易的超額報酬可以被交易成本部分解釋,景氣循環變數亦可解釋利差交易超額報酬,逐步迴歸結果篩出之總體經濟變數與利差交易超額報酬呈現顯著結果,最後將套利限制加入考慮後,發現投資人在從事利差交易策略時並不會被套利限制所阻擋,貨幣之國家風險與異質性波動度皆不會影響投資人從事套利行為。
26

經濟循環安定性的動態與反饋分析

周素華, Zhou, Su-Hua Unknown Date (has links)
全文共一冊,約三至四萬字,內容約略如下: 第一章:緒論。簡略說明與本文有關的經濟循環理論及本文之研究方法與目的。 第二章:經濟循環模型。本文模型之設立以Metzler 的存貨循環模型為主,並將加速 因子引進模型中,一併討論。由於不同的假設導致不同的模型,故全章分為三節,第 一節為基本模型。第二節是經濟循環模型,第三節是預期與經濟循環。 第三章:經濟循環的動態分析。本章作者自行以期次分析法與連續分析法來討論邊際 消費傾向、投資加速因子、存貨加速因子以及預期係數對經濟循環安定性的影響,全 章亦分三節,分別討論第二章各模型下的結果。 第四章:反饋分析的評介。本章欲對Tustin, Phillips, Becckman在反饋分析上所作 之貢獻分別作一簡介,共分兩節討論。 第五節:經濟循環的反饋分析。本章除就第二章的模型進行反饋分析外,並就不同的 時間落後類型進行討論。全章分為四節,前三節討論模型之安定性,最後一節為時間 落後的討論。此乃本文之原始結果。 第六章:結論。
27

景氣循環、分析師盈餘預測與股價反應

廖致翔 Unknown Date (has links)
達成或超越分析師的盈餘預期為公司重要目標之一,市場包括投資人或分析師對於公司達成盈餘預期目標的反應,一直為學界所關心。文獻發現達成盈餘預期目標的公司,確實享有較未達成目標者更高的股價報酬,顯示市場對此持有正面的反應,因為達成目標的公司,未來將有較佳的獲利能力。本文延伸文獻之探討,進一步考量經濟環境因素---景氣反轉,在這一議題上可能扮演的角色,亦即試圖探討景氣反轉時市場對公司達成或超越分析師盈餘預期的反應,以及達成盈餘預期目標的資訊內涵,會如何受到景氣反轉因素的影響。 實證結果發現達成或超越分析師盈餘預期事件所帶來的股價反應,不會受到景氣由上往下反轉的影響而有所差異,但分析師對此等事件的反應則會隨景氣由上往下反轉而更為強烈,在景氣由下往上反轉時則較無差異;至於此等事件所隱含公司未來將有較佳獲利能力的資訊內涵,雖不會隨著景氣由上往下反轉而有所差異,卻會隨著景氣由下往上反轉而更為增強。 / Meeting or beating analysts’ earnings forecasts is an important goal for the management to achieve. As a result, the market reaction to the meeting of earnings expectations has been intensively explored. In general, the meeting of earnings expectations signals brilliant future profitability to the investors. Following this line of research, this study further investigates the effect of business cycle on the relationship between market reaction and the meeting of earnings expectations. We find that the stock returns of firms meeting or beating analysts’ forecasts are not affected by the sudden downturn of the economy. On the contrary, analysts’ response to such events becomes stronger in the economic downturn though it remains the same when the economy rebounds. As for the issue of information content, meeting earnings expectations is more informative when the economy rebounds from recession but not in the downturn of the economy.
28

景氣循環與企業經營績效、盈餘管理關聯性之探討

楊承澔 Unknown Date (has links)
本研究以民國79年至民國87年為研究期間,探討當景氣出現波動時,企業是否有操縱盈餘的行為。首先探討景氣循環對企業經營績效的關連性,觀察不同產業企業之經營績效是否因景氣變動而有所差異。其次針對景氣循環與企業盈餘管理程度之關連性進行研究,探討不同產業企業盈餘管理的程於景氣擴張期與收縮期有無顯著的差異。 實證結果顯示:(1)整體而言,景氣循環與全體樣本公司之經營績效呈顯著的正向關係,個別產業而言,紡織業、塑化業及建築業在景氣擴張時期之經營績效顯著優於收縮時期;(2)當以ODACA(以總資產及成長率調整後與營業有關之裁決性應計項目的變動取絕對值)作為盈餘管理之代理變數探討景氣循環與盈餘管理之關聯性時,就全體樣本公司而言,企業在景氣處於收縮期的盈餘管理程度顯著大於擴張時期,就個別產業之分析結果,食品業及塑化業盈餘管理的程度於景氣收縮時期明顯大於擴張時期;(3)當以ODACS(以淨銷貨收入及成長率調整後與營業有關之裁決性應計項目的變動取絕對值)作為盈餘管理之替代變數探討景氣循環與盈餘管理之關聯性時,以整體樣本來說,企業在景氣處於收縮期的盈餘管理程度顯著大於擴張時期,觀察個別產業之情形顯示食品業、電機業及塑化業盈餘管理的程度在景氣收縮時期明顯高於景氣擴張時期;(4)當以NOI((以總資產調整後業外收益變動取絕對值)作為盈餘管理之替代變數探討景氣循環與盈餘管理之關聯性時,就整體而言,樣本公司在景氣處於收縮期以業外淨損益操弄盈餘的程度顯著大於擴張時期,依個別產業觀察,電子業、電機業及建築業在景氣收縮時期利用業外損益管理盈餘的程度顯著高於擴張時期。 關鍵字:盈餘管理、經營績效、景氣循環 / Focusing on the firms listed on Taiwan Stock Exchange over the period of 1990 to 1998, this thesis investigates whether the sample firms manipulate earnings in the face of business cycle. First, this thesis examines the association between business cycle and corporate operating performance. Furthermore, it explores the relationship between business cycle and the magnitude of earnings management. The empirical results document that 1) business cycle is positively and significantly associated with the whole sample firms' operating performance and the relationship is founded in textile industry, plastic-chemical industry and construction industry. 2) When using the absolute value of changes of operating discretionary accruals adjusted by total assets and growth rate (ODACA) as a proxy variable for the magnitude earnings management, the empirical findings reveal that the ODACA of whole sample firms are significantly greater in contraction period than in expansion period. The results are also founded in food industry and plastic-chemical industry. 3) When using the absolute value of changes of operating discretionary accruals adjusted by net sales and growth rate (ODACS) as a proxy variable for the magnitude of earnings management, the empirical evidence indicates that the ODACS of all sample firms are significantly greater in contraction period than in expansion period. The evidence is also founded in food industry and plastic-chemical industry. 4) When using the absolute value of changes of non-operating income adjusted by total assets (NOI) as a proxy variable for the magnitude of earnings management, the empirical findings indicates that the NOI of all sample firms are significantly greater in contraction period than in expansion period. The results are also founded in electronic industry, electrical industry and construction industry. Key Words : earnings management, operating performance, business cycle
29

完全C邊混合超圖的著色多項式 / The Chromatic Polynomial of A Mixed Hypergraph with Complete C-edges

吳仕傑 Unknown Date (has links)
在這篇論文中,我們利用分離-收縮法(splitting-contraction algorithm)獲得一個擁有完全C邊以及循環D邊特性的圖之著色多項式。 假如一個混合超圖在點集合上有主要的循環, 使得所有的C邊和D邊包含一個主循環(host cycle)的連接子圖, 則稱此圖為循環的(circular)。 對於每個l≧2, 所有連續l個點會形成一個D邊時, 我們把D記作D_l。 如此一來, 超圖(X,Φ,D_2)就是圖論中n個點的普通循環。 我們先觀察擁有完全C邊和循環D邊的超圖, 利用分離-收縮法的第一步, 找到遞迴關係式並且解它。 然後我們就推廣到一般完全C邊及循環D邊的超圖。 / In this thesis, we obtain the chromatic polynomial of a mixed hypergraph with complete C-edges and circular D-edges by using splitting-contraction algorithm. A mixed hypergraph H=(X,C,D) is called circular if there exists a host cycle on the vertex set X such that every C-edge and every D-edge induces a connected subgraph of the host cycle. For each l≧2, we denote D by D_l if and only if every l consecutive vertices of X form a D-edge. Thus the mixed hypergraph (X,Φ,D_2) is a simple classical cycle on n vertices. We observe first a mixed hypergraph with complete C-edges and D_2. By the first step of the splitting-contraction algorithm, we can find out the recurrence relation and solve it. Then we generalize the mixed hypergraph with complete C-edges and circular D-edges.
30

實施循環經濟政策對公司營運效率之影響 / Circular economy program and operating efficiency change in the company

張貴欽 Unknown Date (has links)
中國政府自2005年開始進行第一批循環經濟試點計畫。循環經濟強調資源減量化、再利用及再循環的原則,促成企業降低成本、減少污染排放並提高資源利用率。而目前探討循環經濟對效率影響之研究甚少,且研究大多著重於區域層級。因此本研究針對2004年至2007年的循環經濟試點公司,利用資料包絡分析法求出公司技術效率值並分析其長期趨勢,以探討公司採行循環經濟後是否能實質增加其營運效率。 研究結果發現,實施循環經濟後,循環經濟試點單位之技術效率與純技術效率呈現上升的趨勢,且其效率值亦顯著的高於非試點公司,顯示實施循環經濟確實有助於企業技術效率之提升。 / Chinese government has started to implement the first circular economy pilots program since 2005. Circular economy emphasizes the principle of reducing, reusing and recycling resource to promote enterprises to reduce cost, cut down pollution and enhance the use of resource. This research tried to apply Data Envelopment Analysis (DEA) to examine whether the companies improve their operating efficiency after implementing circular economy program. The samples include18 pilot companies and 18 matching samples 4 years data from 2004 to 2007. The research major finding reveals that after implementing the circular economy the pilot companies have significantly improved their technical efficiency and pure technical efficiency than those of non-pilots companies. The result suggests that pilot companies indeed help the companies to gain more efficiency after implement of circular economy.

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