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51	動態機率管制界線的二項累積和管制圖的設計 / Design of Binomial CUSUM Charts with Dynamic Probability Control Limits 卓緯倫, Cho, Wei Lun Unknown Date (has links) 傳統的二項累積和(CUSUM)管制圖是監測不合格率變化的有效工具。在本文中，我們考慮了俱有機率管制界線的二項CUSUM管制圖的設計，旨在控制每一期的條件誤報率達到所需的值。與固定的管制界線相比，機率管制界線將會是動態的，且更一般化、更能適應各種複雜的實際情況。在本文中，我們著重在機率管制界線的決定。藉由積分方程式法的發展，以促成動態二項加權CUSUM管制圖的設計與分析。俱有機率管制界線或固定管制界線的二項加權CUSUM管制圖與是否俱有快速起始反應特性的管制圖皆進行了比較。此外，在高良率的情境下，我們互相比較俱有機率管制界線與固定管制界線的二項加權CUSUM管制圖在製程失控時的偵測力表現。舉了一個例子來說明該如何應用所提出的管制圖。比較的結果顯示，動態界線的管制圖優於固定管制界線的管制圖，且在高良率的情況下，若樣本數越大，對動態管制界線的管制圖越有利。 / The conventional binomial CUSUM chart is an efficient tool for monitoring changes in fraction nonconforming. In this paper, we consider the design of Binomial CUSUM charts with probability control limits aimed at controlling the condi- tional false alarm rate at the desired value at each time step. The resulting control limits would be dynamic, which are more general and capable of accommodating more complex situations in practice as compared to the use of a constant control limit. In this paper, We focus on the determination of the probability control limits. An integral equation approach is developed to facilitate the design and analysis of the binomial WCUSUM control chart with probability control limits. The performance of the binomial WCUSUM charts with probability and constant control limits and the binomial WCUSUM charts with and without the fast initial response feature are compared. Besides, we compared the out-of-control detection perfromance of the binomial WCUSUM charts with probability and constant control limits for high yield process. An example is used to illustrate the application of the proposed control chart. Our comparisons show that the binomial WCUSUM chart with probability control limits generally outperforms the WCUSUM chart with constant control limits, and the conventional binomial CUSUM control chart with a constant control limit for high yield process when the sample size is large. 不合格率累積和積分方程式動態管制界線快速起始反應高良率製程統計製程管制 Fraction Nonconforming Cumulative sum Integral equation dynamic control limits fast initial response high yield process statistical process control
52	研究發展支出之效益及其資本化會計資訊對股票評價攸關性之研究 / The Benefits of R&D Outlays and the Relevance of Stock Valuation of Capitalization for R&D 劉正田 Unknown Date (has links) 本文探討研發支出資本化與攤銷之理論，並以國內股票上市公司為實證對象。本研究使用聯立方程式及Almon lag procedure來檢測企業研發投資效益遞延之情形，然後以Feltham and Ohlson（1995）之評價模式，探討研發支出資本化與攤銷後之權益帳面價值與盈餘之特性，並探討研發投資是否為股票報酬之長期風險因素。本研究並以研發強度（研發費用對銷貨凈額比）區分高、低研發強度二組樣本，比較其與研發有關問題。本文發現如下： (1)研究發展支出效益遞延實現之現象，似乎存續自第三年開始至未來數期（第四、五年）；平均而言，一元之研發投資可於未來4-5年產生2元以上之獲利，高研發強度廠商則有3元以上之獲利；而低研發強度之公司，研發支出獲益則不顯著的於研發初期二年實現。 (2)在股票評價模式中，高研發強度廠商之研發支出採取資本化，對模式解釋能力較高；而低研發比例（強度）廠商之研發支出則採取費用化，「似乎」對模式解釋能力較高。 (3)目前「一般公認會計原則」對於評價模式的解釋，對低研發強度的廠商之解釋能力較高；反之，對高研發強度廠商較不適用。 (4)研發資本存量對市場比率為股票報酬之長期風險因素。 / This study analyzes the theory of capitalization and amortization of R&D expenditures. This study uses the simultaneous equations and Almon lag procedure to examine whether earnings reflect benefits from past R&D expenditures of public firms in Taiwan. Based on asset valuation model generated by Fetham and Ohlson(1995) and Bernard (1995), this study examines the properties of coefficients of parameters of valuation model and explainary power. In addition, this study estimates the R&D capitalization, and tests whether the R&D capitalization is the long risk factor of stock return or not. Moreover, this study groups sample firms into high or low intensity groups by R&D intensity (R&D expenses-to-sales ratio), and compares the above issues of capitalization of R&D expenditures. The major findings of this study follows: (1)Earnings almost reflect realized benefits from R&D, but there are two years time lag. On average, every one N.T. dollar invested in R&D will produce 2 N.T. dollars profits during four or five - years period. In the high R&D intensity group, every one N.T. dollar invested in R&D will produce 3 N.T. dollars profits in future. On the contrary, in the low R&D intensity group, the benefits of R&D outlays are insignificantly reflected in the first two years. (2)The explainary power (Radj2) of valuation model of R&D capitalized in the high R&D intensity group is higher than that of in the low R&D intensity groups. (3)The relevance of stock valuation generated by present GAAPs for the high R&D intensity group is lower than that of the lower R&D intensity group. (4)The R&D capital-to-market values ratio is the long risk factor of stock returns. 研究發展資本化攤銷攸關性聯立方程式評價模式不偏會計研究發展資本存量 R&D (research and development) Capitalization amortization relevance simultaneous equations Almon lag procedure valuation model unbiased accounting R&D capital
53	上司の自律性支援とコーチングが部下の動機づけに与える影響 : 自己決定理論に着目して / ジョウシノジリツセイシエントコーチングガブカノドウキズケニアタエルエイキョウ : ジコケッテイリロンニチャクモクシテ久保田康司, Yasushi Kubota 21 March 2019 (has links) 企業における上司の自律性支援とコーチングが部下の外発的動機づけと内発的動機づけにどのように影響を与えるかについて、自己決定理論による説明を試みた。具体的には自律性支援とコーチングが有能感への欲求、自律性への欲求、関係性への欲求という3つの基本的心理欲求を満たすことでより内発的に動機づけられ、基本的心理欲求を満たさないとより外発的に動機づけられるという仮説を構造方程式モデリングによる分析を試みた。 / 博士(政策科学) / Doctor of Philosophy in Policy and Management / 同志社大学 / Doshisha University 自律性支援コーチング自己決定理論外発的動機づけ内発的動機づけ構造方程式モデリング autonomy support coaching self-determination theory external motivation internal motivation structual equation modeling
54	就学前児童の親の社会福祉関連QOLをインパクトとしたプログラム評価に関する研究 / シュウガクゼンジドウノオヤノシャカイフクシカンレン QOL オインパクトトシタプログラムヒョウカニカンスルケンキュウ / シュウガクマエジドウノオヤノシャカイフクシカンレンキューオーエルオインパクトトシタプログラムヒョウカニカンスルケンキュウ髙橋順一, 高橋順一, Junichi Takahashi 20 March 2019 (has links) 本研究は，就学前児童の親における「次世代育成支援対策推進政策に対する認知的評価」と「社会福祉関連QOL」の関係を明らかにすることを目的とした．政策評価における課題を整理し，プログラム評価，特にロジックモデル評価に焦点を当てた．大中小3都市の1,583名分のデータを用い，アウトカム指標を開発し，政策のロジックモデルを評価した．地域・性別ごとの分析も実施し，就学前児童の親の視点によるアウトカム・インパクトを効果的・効率的に高める政策に関する知見を得た． / The purpose of this study was to clarify the relationship between "cognitive appraisal of the policy on Advancement of Measures to Support Raising Next-Generation Children" and "social welfare related quality of life" of preschool children's parents. I organized the issues in policy evaluation and focused on program evaluation, especially logic model evaluation. I used 1,583 data of preschool children's parents in three large, medium and small cities and evaluated the logic model of the policy using the developed outcome and impact indicators. I also analyzed by region and gender, and gained knowledge on measures to effectively/efficiently enhance the outcome and the impact from the viewpoint of the parents. / 博士(社会福祉学) / Doctor of Philosophy in Social Welfare / 同志社大学 / Doshisha University プログラム評価ロジックモデル社会福祉関連QOL 政策評価構造方程式モデリング就学前児童の親生活の質業績測定政策分析アウトカム少子化子育て子育て支援社会生活の自立人権 Program evaluation Logic model Social welfare related QOL Policy evaluation Structural equation modeling Preschool children's parent Quality of life Performance measurement Policy analysis Outcome Declining birth rate Parenting Child care support Independence of social life Human rights

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動態機率管制界線的二項累積和管制圖的設計 / Design of Binomial CUSUM Charts with Dynamic Probability Control Limits

研究發展支出之效益及其資本化會計資訊對股票評價攸關性之研究 / The Benefits of R&D Outlays and the Relevance of Stock Valuation of Capitalization for R&D