• Refine Query
  • Source
  • Publication year
  • to
  • Language
  • 149
  • 135
  • 13
  • 3
  • 1
  • Tagged with
  • 152
  • 152
  • 48
  • 30
  • 26
  • 24
  • 23
  • 23
  • 21
  • 21
  • 20
  • 19
  • 18
  • 17
  • 17
  • 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

新推個案競爭程度分析 / The analysis of the degree of the competition on residential projects

彭竹君 Unknown Date (has links)
市場分析目的在於掌握顧客需求並了解競爭對手,知己知彼、百戰百勝。住宅市場中,新推個案供給者會參考競爭個案的產品類型,做出「跟隨者」與「區隔者」之選擇。過去市場分析致力於次市場範圍界定,試圖找出具有替代性之競爭個案。然而,針對競爭個案的選取,過去缺少量化分析,多依主觀經驗判斷,況且隨著推案策略之不同,競爭個案之選擇應具有彈性。 因此,本研究就供給者立場,利用2007年7月至2008年6月新推個案資料,從相似角度切入,針對產品屬性、價格、時間與空間等四個面向,根據ANP專家問卷結果為權重參考,衡量個案間彼此競爭程度,以0到1表示,並以台北都會區為例,探討市場範圍內推案競爭情況。 若一次市場內兩個案之產品屬性越相似、推案總價越相近、推案時間越接近、推案地點越近,則競爭程度數值越接近1,個案間彼此競爭程度越大。研究結果發現,空間距離為最重要之影響競爭因子,其次為產品屬性。就地區別觀察,台北市推案競爭程度高於台北縣,且郊區推案競爭程度較市中心大,嘗試打破過往以推案數或總銷金額等少數指標定義「一級戰區」之迷思。就個案而言,本研究之量化方法能協助判斷個案間之競爭程度,做為推案分析時競爭個案選取之依據;就市場分析整體而言,進一步了解次市場之推案競爭結構,作為新推個案供給者推案策略或產品定位之參考。 / The aim of this real estate analysis is to know what home owners want and how the construction developers analyze their housing projects. This market analysis will help housing developers better understand current and future market trends. In residential markets, the housing developers closely follow leading development projects and then decide to either follow the market trends or take an alternative development path. In the past market analysts attempted to define housing submarket trends and then cross-reference these trends with current market developments. However, these developers have been questioned that it is too subjective to choose potentially attractive development projects by relying on what is more likely qualitative market analysis instead of more objective quantitative data. This paper creates a model to analyze competitive development projects more objectively than what was previously available. The paper will follow a comparison study of cross-referencing multiple development projects based on dual parallel models. The research area is based on Northern Taiwan in the metropolitan areas of Taipei City and New Taipei (previously known as Taipei County). The model used will first sample data from four market sensitive developer criteria which include housing attributes, housing prices, listing time and distance between dual project development models. Next, we measure the degree of competition between the development projects and give then a value between 0 and 1. To establish value, if the housing attributes and the housing price of the two development projects are similar, the listing time is in the same month, and they are located adjacently, the value of competitive degree is closer to 1 and therefore more competitive. From the research findings, the distance is the most important factor of the four criteria and the housing attributes are the second. The research established the degree of competition in Taipei City is greater than in New Taipei. This research demonstrates that if used it will increase a housing developer’s objective understanding of correctly choosing a competitive project, and therefore better understand the overall market environment. keyword:market analysis、similarity、the degree of competition
22

失眠認知行為治療的執行程度與治療效果間的關係 / The association between treatment adherence and treatment outcome in Cognitive Behavior Therapy for Insomnia

陳佳琤 Unknown Date (has links)
緒論 失眠困擾對身心健康有重大的影響,除了藥物取向的治療外,失眠認知行為治療(CBT-I)有足夠的實證研究證據肯定其療效,由於在認知行為治療(CBT)的研究中有證據支持參與者在家中,對治療技術練習與執行的程度與療效有關,因此CBT-I的療效可能也與患者對治療技術的執行程度有關,過去雖然也有少數研究探討CBT-I執行程度與療效的關係,但這些研究缺乏針對CBT-I各個治療技術的執行程度評估,因此本研究欲探討CBT-I中,各項治療技術(睡眠衛生教育、放鬆訓練、刺激控制法、睡眠限制法,及認知重建)的執行程度及執行規律程度,與特定療效指標改善程度的關係。 方法 研究參與者含原發性失眠患者22位,共病其它疾患的失眠患者16位,經篩選階段確認符合收案條件後,在接受為期七週的CBT-I團體治療期間,於第二週起需每日填寫執行程度問卷,同時帶領團體的治療師也於治療第三週起,以治療師執行程度評估量表來評估參與者的執行程度。參與者在治療前後另需分別填寫一週睡眠日誌以及睡眠困擾問卷(Insomnia Severity Inventory;ISI),以睡眠日誌中的SOL、WASO、TST、SE,及ISI得分的前後測改變分數,作為代表療效指標之依變項,預測變項則為參與者自評及治療師所評估的各項治療技術之執行程度分數,治療技術包括:睡眠衛生、放鬆訓練、刺激控制法、睡眠限制法,以及認知重建;並分別以平均數代表執行程度,而以變異數代表執行期間的規律程度。 結果 資料分析以皮爾森相關分析檢驗執行程度與療效間的關聯性,在全部樣本中的結果發現,參與者自評對認知重建的平均數與WASO的改善程度有正相關,以及治療師評估CBT-I的平均數與SOL的改善程度有正相關;而參與者自評放鬆訓練的平均數越低、刺激控制法變異數越高,則ISI的改善程度越好,為不符合預期的結果。在原發性失眠組中發現治療師評估睡眠衛生的平均數與WASO的改善有正相關,治療師評估睡眠限制法的平均數與SOL、TST,以及SE的改善有正相關,而變異數與SOL的改善有負相關,以及治療師評估CBT-I的平均數與SOL的改善有正相關;而不符合預期的結果為,參與者自評執行刺激控制法的變異數與ISI的改善有正相關。最後,在共病組中並沒有發現執行程度與療效之間有顯著相關的結果,而放鬆訓練以及刺激控制法兩項治療技術,也沒有與療效指標有符合預期的顯著相關結果。 結論 對於共病失眠患者而言,治療技術的執行評估與療效間未反映出顯著相關,可能因受限於睡眠生理疾患的干擾,使得療效未如原發性失眠組明顯;而就原發性失眠組而言,睡眠限制法的執行程度是與較多療效指標達到顯著相關的治療技術,顯示睡眠限制法的執行對於改善睡眠症狀有所幫助。本研究較為重大的限制在於,治療技術執行程度評估的評分者間一致性有限,後續研究可進一步發展評估執行程度更適當的方法。 / Introduction Insomnia is a common problem that has a significant impact on patients' physical and mental health. In addition to pharmacological therapy, there are sufficient empirical data to support treatment efficacy of cognitive behavioral therapy for insomnia (CBT-I). A major part of cognitive behavioral therapy is to teach the patients to learn specific cognitive and behavioral techniques that requires to be practiced at home by the patients. Previous studies have reported an association between the degree of adherence to treatment techniques and treatment effects in cognitive behavioral therapy for disorders other than insomnia. Some studies further explored the relationship between treatment adherence and treatment outcome in CBT-I. However, none of the study looked into the adherence to different treatment components on different aspects of treatment outcome. The aim of this study therefore is to explore the relationship between the adherence to different treatment components in CBT-I and the improvement in different sleep parameters. Method Twenty-two patients with primary insomnia and sixteen patients with comorbid insomnia were recruited for this study. During the 6-week period of treatment with CBT-I, they completed a treatment adherence questionnaire daily. The therapists also evaluated the patients’ adherence weekly after treatment sessions. They were required to keep sleep diaries from one week before to one week after the end of the 6-week CBT-I program. They also completed the ISI and sleep diary for one week before and after the treatment. The treatment outcome variables included the ISI score, and sleep onset latency (SOL), wake after sleep onset (WASO), total sleep time (TST) and the sleep efficiency (SE) from sleep diaries. The treatment components evaluated included sleep hygiene, relaxation, stimulus control, sleep restriction and cognitive reconstruction. The predictive variables included the mean for the adherence degrees and the variance for the adherence regularity of the adherence score evaluated by the participants and therapists. Results Pearson correlation was used to examine the associations between the adherence to respective treatment components in CBT-I and the variables of treatment outcome. In the whole sample, the decrease of the WASO correlated significantly with adherence to cognitive reconstruction evaluated by the patients, and the decrease of the SOL correlated significantly with adherence to CBT-I evaluated by the therapists. Nonetheless, the lower adherence to relaxation and the higher variance of adherence to stimulus control, the more improvement of the ISI. In patients with primary insomnia, the decrease of WASO correlated significantly with adherence to sleep hygiene evaluated by the therapists; the decrease of SOL and the increase of TST and SE showed significant correlation with adherence to sleep restriction evaluated by the therapists; the decrease of SOL showed significant negative correlation with the variance of adherence to sleep restriction evaluated by the therapists; the decrease of SOL showed significant positive correlation with the adherence to CBT-I evaluated by the therapists. Opposite to expectation, the decrease of the ISI score correlated significantly with variability of adherence to stimulus control evaluated by the patients. Finally, in patients with comorbid insomnia, the treatment component adherence did not correlate significantly with any outcome variables. The adherence of relaxation and stimulus control did not show significant correlation with outcome variables. Conclusion In patients with comorbid insomnia, treatment effects were not associated with adherence. This may due to the multifactorial nature of comorbid insomnia. Among the treatment components, adherence to sleep restriction seems to be the most predictive factor for good treatment outcome in primary insomnia. One limitation of the present study is its low inter-rater reliability of treatment components adherence evaluation. Therefore, more appropriate methods need to be developed to evaluate the adherence of treatment techniques.
23

大學一年級學生危機程度、歸因與求助態度之研究 / The level of crisis,attribution and help-seeking attitude in college freshman

吳東勝 Unknown Date (has links)
本研究旨在了解大學生的危機程度、歸因及求助態度之現況及變項間的關係,並探討在性別及危機程度之下,歸因與求助態度之關係。本研究以問卷調查法蒐集國立政治大學一年級學生,共2066位學生之資料。使用工具為「政大學生生活適應與健康量表」、「求助態度量表」及自編之「大學生歸因型態量表」。分別以描述性統計、卡方、變異數分析及多元逐步迴歸進行統計分析,研究結果如下: 一、大學生在面對負向事件之歸因傾向作內在、穩定及可控制的歸因。 二、依性別分組,顯示男女性在穩定歸因及求助態度有達顯著差異;在危機程度、內在及控制歸因則無顯著差異。 三、依危機程度分組,顯示高低危機程度組在穩定、控制歸因及求助態度有達顯著差異;在內在歸因則無顯著差異。 四、同時考慮不同性別及危機程度,性別的主要效果被削弱,僅危機程度之主要效果達顯著差異,而高低危機程度組在穩定、控制歸因及求助態度達顯著差異;內在歸因則無顯著差異。 五、性別、歸因及危機程度均能顯著預測求助態度,其中在全體學生組,危機程度中的精神疾病最能預測求助態度;在男生組,危機程度中的精神疾病最能預測求助態度;在女生組,危機程度中的憂鬱最能預測求助態度。 / The purpose of this study was to explore the relationship of the level of crisis , attribution and help-seeking attitude in college students , as well as , the interaction effect of variables. Two thousand and sixty-six college freshman in National ChengChi University participated in this study and responded to the following questionnaires : National ChengChi University Students’ Adaption and Health Questionnaire , Inventory of Attitudes Toward Seeking Mental Health Services , College Students‘ Attributional Style Questionnaire. Discriptive statistics , chi-square , Multivariate Analysis of Variance , stepwise regression analysis were conducted to analyze the data. Major findings of this study were as followings : I. In negative events , college students had internal , stable and control attribution. II. Grouped by gender , male and female were significant different in stable attribution and help-seeking attitude. III. Grouped by the level of crisis , low and high level crisis were significant different in stable , control attribution and help-seeking attitude. IV. Consider gender and the level of crisis , only the level of crisis main effect was significant. V. Gender , attribution and the level of crisis could significantly predict help-seeking attitude.
24

企業創新能力、創新認知程度與企業經營績效之關聯性研究

林欣亭 Unknown Date (has links)
曾被世界譽為經濟奇蹟的台灣,正面臨一個全新的轉折點。近鄰中國大陸的開放與崛起產生巨大的磁吸作用;與同屬亞洲四小龍的其他三國相比,我國近年來的經濟表現亦相形失色。全球化是新世紀不可逆轉的潮流,我們只有在「適者生存」或「不適者淘汰」兩者中選擇一項。面對全球化所帶來日益競爭的商業環境,正視我們過去在土地、勞力上所擁有的相對優勢已經不復存在,思考台灣未來經濟發展的出路與策略,『創新』已經成為企業要在國際級殺戮戰場中脫穎而出所必須選擇的路。 然而,創新力是一種無形的能力與知識,想要建構此一能力,首先必須能夠加以客觀且準確的衡量,因此企業創新力衡量指標的建立便有其必要性。本研究衡量『企業之創新能力』,探討企業創新能力可能的衡量構面與這些構面之間的相互關係。此外,本研究亦剖析『企業創新認知程度對於其創新能力的影響』,以及『企業創新能力最後對於企業經營績效所造成的影響』。由於企業每一個成功的創新與對企業經營成果的影響,必然存在有時間上的落差,因此我們在實證研究時也分別做了兩階段的研究加以衡量。 本研究前段部分採用政治大學『創新與創造力研究中心』與《商業周刊》合作的創新模範企業調查資料,得到樣本企業於二00三年時、其企業創新力的表現情形(此處的『企業創新力』係以「企業創新的狀態」為範圍,是對企業在某一時點上之創新成果的衡量與盤點);並於後段研究進一步追蹤樣本中之上市公司於一年後的經營績效表現,皆獲致相當肯定與正確的實證效果。 本研究使用套裝軟體SPSS執行統計分析,得以下實證結果。首先,研究結果顯示企業對創新的認知程度與其在創新行為面的表現具有正向相關;其次,企業在創新行為面的表現與其在創新結果面的表現具有正向相關;此外,企業在整體之創新能力上的表現與其經營績效之表現也具有正向相關;另一方面,企業對創新的認知程度與企業整體之創新能力表現具有正向相關。然而,在實證結果中,並沒有發現企業在創新結果面的表現與其經營績效之表現具有正向相關,因此本研究亦在結論部分加以討論其可能原因與代表之意義。 / Taiwan is facing a turning point in terms of its economy. On one hand, neighbor China’s deregulation has a magnetic effect on FDI in the region. On the other hand, Taiwan’s rates of economic growth were stagnant comparing to the other three members of “the Four Tigers of Asia.” Confronting the situation that we have been losing our comparative advantages of cheap labor force and low production costs, we must choose innovation as our main strategy in order to succeed in the global business arena in the following days. Nevertheless, it is very difficult to approach to innovation regarding its intangible property. To establish innovation competence, enterprises first have to figure out how to measure their innovation ability objectively and accurately. Therefore, it is very crucial to build up a methodology and appraisal indexes to get the measure of companies’ innovation ability as the first step. The research is to probe the firm-level innovation capability. Applying the statistical methods, this paper examines the issue of innovation firm performance in Taiwanese companies. Our study explores the relation between a company’s innovation capability in 2003 and its financial performance in 2004. Discoveries from research are as follows:First, a company’s sense of innovation positively correlates with its innovation capability. Second, a company’s innovation capability positively correlates with its financial performance with one-year time lag. The last, a company’s technology innovation ability, process innovation ability and organization innovation ability have some correlations with its product innovation ability and strategy innovation ability.
25

組織間交易過程中我方交易管理之研究 / Managing Contractual Fulfillment For Inter-organizational Transactions

許淑寬, Hsu,Shu Kuan Unknown Date (has links)
如何有效率管理或執行組織間交易活動,是學術界及實務界有興趣的議題。以成本觀點觀之,交易組織管理交易活動愈多,即代表付出的管理成本愈高。 本研究以交易買方角度,思考組織間交易過程中,我方管理交易活動複雜度。故本研究焦點設定在我方在決定與他方進行交易後,交易過程中的協調與管理活動。研究問題主要欲瞭解我方在決定交易對象後,執行該交易的管理成本為何;即瞭解影響我方管理交易付出活動多寡的因素為何。 為能確認研究議題相關之實務現象,本研究先進行個案研究,訪談六家電子產業公司、十二個交易個案。與理論對話後,整理出「我方交易管理複雜度」構面,並建構出本研究架構﹕考量交易特性、交易重要性及交易經驗與知覺他方投機行為對我方交易管理複雜度之影響。進一步地進行實證研究。 本研究透過問卷調查,共蒐集電子製造業產業170個有效交易樣本,研究假設經檢測後,本研究結果發現,在組織間交易過程中影響我方交易管理複雜度之因素包括:(1)交易任務流程的相互依賴程度愈高,因作業流程彼此銜接或為合作的資訊取得需要,我方管理重點將置於流程的協調,故我方會付出較多的管理行為來溝通協調交易的作業,包括對內整合與對外(即他方)溝通協調的管理活動。(2)交易任務不確定程度,包括交易品質的不確定與交易數量的不確定,我方將增加管理複雜度,例如進行監督、增加互動頻率或溝通來降低品質與交期的不穩定。(3)交易的重要程度高,表示該交易標的物取得對我方具有潛在優勢。當交易的作業重要性愈高時,我方在管理該交易時將增加管理行為取得或增加我方權力、或降低對他方的依賴,故我方交易管理複雜度將提高。(4)當我方知覺到他方有投機行為時,因交易任務流程相互依賴高的情況下,我方擔心資訊不對稱可能造成我方損失、或擔心我方須不平衡地多付出,我方除加強溝通協調取得更多作業資訊外,也須付出其他監督他方行為成本,形成我方整體交易管理愈趨複雜。 / Managing inter-organizational transactions efficiently is an important issue in practice and in research field. From cost perspective, when an organization manages transaction activities more, it pays the management cost more. This study takes the view of the buyer organization on transactions, and it considers the management complexity for inter-organizational transactions. It focuses on coordination and management for inter-organizational transactions after buyer organizations decided the transaction party. In other word, this research wants to explore what influence buyer organization to manage inter-organizational transaction on management cost. In order to explore the issues, this study adopted two study researches. At first, this study took 12 case studies form 6 companies to develop the construct of management complexity and build this research framework. Secondly, the study collected 170 samples of transaction in electronic industry by questionnaire investigation. The findings include below. (1) The higher the task-process interdependency is, the more management complexity buyer organizations pay for coordinating, communicating inter-organizational operational process or gathering more transaction information. (2) Task gets more uncertainty, including quality uncertainty and quantity uncertainty of transactions, then buyer organization will do more management complexity, e.g., monitoring transaction party and interacting frequently to each other. (3) As the transaction is important to buyer operations, buyer organization would do more management complexity in order to get more power in inter-organizational relationship or reduce dependency on transaction party. (4) If buyer organizations feel the transaction party opportunism, they would pay more attentions to safeguard. Especially, buyer organization will do something more to prevent getting loss from asymmetric information, when the task-process is getting more interdependent. Hence, the higher task-process interdependency trends to make buyer organizations pay more management complexity, when buyer organizations perceive higher opportunism
26

我國生醫產業初次上市櫃公開說明書之資訊揭露程度對初級市場承銷定價效率暨次級市場投資人信念異質性之影響 / The effects of disclosure level of IPO Prospectus on pricing efficiency and divergence of opinion for biotechnology companies in Taiwan

陳韻涵, Chen, Fabienne Y. Unknown Date (has links)
本研究旨在探討我國生醫產業公開說明書之資訊揭露程度對初次公開發行 (IPO, initial public offering)定價效率及次級市場投資人信念異質性程度之影響。當初級市場認購人間資訊不對稱程度越大時,IPO價值之事前不確定性越高。為均衡各交易參與者之利益,發行人與承銷商將主動提升公開說明書之資訊揭露程度,以制定適當的IPO折價幅度、維持承銷商合理的承銷風險與報酬,並協助認購人適切評定IPO之價值。異質信念觀點強調次級市場投資人對企業價值看法之歧異程度越大,將導致IPO蜜月期報酬之異常現象。本研究預期若無形資產密集度越高,IPO事前不確定性越大,則IPO折價幅度越大,並預期公開說明書之資訊揭露程度將改變無形資產密集度對折價幅度之影響程度。此外,本研究預期,生醫產業IPO案件之無形資產密集度、公開說明書之資訊揭露程度及者配售情形均可能影響投資人信念異質性,進而影響掛牌初期之成交價量表現。 本研究參考國外證券主管機關之無形資產資訊揭露規範,自行建立資訊揭露指標,系統性地衡量我國生醫產業公開說明書之資訊揭露程度,並以多元迴歸分析檢測假說。實證結果顯示,我國生醫產業IPO案件之無形資產密集度對IPO折價幅度存在顯著正向影響;公開說明書之資訊揭露程度改變無形資產密集度對折價幅度之影響程度;發行人之無形資產密集度、公開說明書資訊揭露程度及初級市場配售情形皆影響掛牌初期之投資人信念異質性及價格震盪幅度。研究結果證實公開說明書之資訊揭露提供預期效益,及初級與次級市場間之資訊相互流通、交易行為相互連動之關聯性。 / This research examines how the disclosure level of prospectus influences the efficiency of IPO (initial public offering) pricing in the primary market and the degree of divergence of opinions in the secondary market. The literature of IPO underpricing suggests that ex ante uncertainty due to information asymmetry has a positive impact on IPO discount and voluntary disclosure of prospectuses may reduce the uncertainty level. This research hypothesizes that, for biotechnology companies, a greater disclosure level of prospectuses would lower the impact of intensity of intangibles on IPO discount. Further, this research hypothesizes a relation between the pricing efficiency in primary market and the level of divergence of opinions in secondary market. The empirical results from regression analyses of hand-collected data show that, for biotechnology IPOs, the disclosure level of prospectuses reduces the impact of the intensity of intangibles on IPO discount. In addition, the intensity of intangibles, disclosure level of prospectuses, and trading behaviors in the primary market have an effect on the degree of divergence of opinions in the secondary market. In sum, this research evidences the expected benefits of the increased level of voluntary disclosure of prospectuses for biotechnology IPOs.
27

青少年消費參與程度之相關研究

徐千田, XU, GIAN-TIAN Unknown Date (has links)
近年來,青少年在家庭及休閒時作成購買決定的地位愈來愈重要,這一方面是由於父 母親的觀念已有很大的轉變,另一方面受到參考群體及廣告等影響,他們對於消費訊 息的需求也在與日俱增中。據估計,僅台北地區,青少年的消費額一年即達四十五億 元,因此更進一步的探討青少年市場的延展性,並提供一份基本且附有實際應用價值 的參考資料,便成為本研究最主要的動機所在。 隨著消費需求的多樣化與購買力的增加,消費者參與的程度(Involvement Level ) 也隨著提高,而個別消費者可能由於參與水準的原因,致使購買決策的過程有所差異 ,或使訊息的尋求居於主動或被動的地位,這些完全視產品的參與程度如何而決定。 惟國內以參與程度來分析消費市場的研究尚未成熟,因此本研究想以參與程度為指標 ,將青少年的消費市場予以區隔,以供未來研究者之參考。 為探討上述觀點,本研究以分層取樣法押取全省北、中、南三區1800名國中、高中( 職)及專科男女為受試,並以修訂量表為問卷予以施測,經回收及剔除廢卷後剩下有 效問卷1742份;分析方法計有項目分析法、因素分析法、變異數分析法及多元迴歸分 析法。 研究結果經歸納後可從五方面來看:一、青少年最想買的產品排列前五名的依次是個 人電腦、機車、隨身聽、照相機及音響。二、青少年最常買的產品排列在前五名的, 則依次是文具用品、飲料、錄音帶、書及面紙。三、男女兩性在消費的參與程度上有 顯著的差異。四、北部學生的消費參與程度與中、南部的學生有所差異。五、青少年 在選購最想買的產品時,以朋友的預測力最大,其次為父母親。
28

我國財務會計準則公報第二十八號之遵循程度與公司特性之關聯性研究

劉奉岩 Unknown Date (has links)
本研究在探討銀行業對於我國財務會計準則公報第28號公報之遵循現況,以及公司特性與遵循程度之關聯性。本研究以六項公司特性,包括負債比例、帳面價值對市值比、公司規模、盈餘水準變化、是否委任前五大會計師事務所查核以及是否委任勤業會計師事務所查核,探討與28號公報遵循程度之關係。 本研究之實證結果可分為28號公報之遵循現況、公報各條文遵循程度之差異以及遵循程度與公司特性之關聯性三部份。首先,在遵循現況方面,銀行在遵循28號公報之揭露規定並無困難。而在進一步分析後,發現銀行在第33、47與48段之遵循程度最差。 其次,在公報各條文遵循程度之差異方面,銀行在28號公報之遵循程度具有顯著差異,而在進一步分析後,發現銀行在第28、33與47段的遵循程度具有顯著差異。 最後,在遵循程度與公司特性之關聯性方面,僅是否委任勤業會計師事務所查核可解釋銀行在28號公報的遵循程度高低。 / This study investigated the disclosure status of banking industry to understand how they follow the requirements of SFAS(Taiwan’s Statements of Financial Accounting Standards) No. 28. This study designed criteria to examine how each firm followed the requirements of SFAS No. 28, and further explored the relationship between the SCORES and characteristics. This study had three main outcomes. First, banking industry had no difficulty in following the disclosure requirements of SFAS No. 28. Especially, we can find the extend of accordance to SFAS No. 28 was not be completely met in the scope 33, 47, and 48. Second, empirical study of the extend of accordance to SFAS No.28 was significant different. After further investigating, we find the extend of accordance to scope 28, 33, and 48 of SFAS No.28 was significant different. Finally, only the CPA firm which was chosen by banking industry was TN Soong & Co(Deloitte Touche Tohmatsu’s member firm in Taiwan) or not could explain the extend of accordance to SFAS No.28.
29

品牌個性與真實自我一致性、情境理想自我一致性對消費者品牌態度之影響

張偉漢, Chang ,Wei Han Unknown Date (has links)
自一九七O年代起,品牌個性成為研究的焦點,有越來越多學者探討此項議題;實務界更是廣泛地運用。 而過去許多有關品牌個性與自我概念之研究多將其焦點集中在品牌個性與消費者的真實自我、理想自我以及理想社會自我之一致性對品牌的影響上。然而,理想自我往往會受到情境的影響,故有學者提出「延伸我」的概念,認為消費者的理想自我及理想社會自我會因為消費者所處情境的不同而會呈現不同的風貌。然而,有關真實自我與情境自我對消費者行為的影響之研究仍然不多,故針對此議題進行再進一步的深入探討是有其必要性的。 本文參考過去學者所做之相關研究,除了消費者自我監控程度之外,亦納入了真實自我及理想自我間之落差及性別傾向兩個新變數作為調節變數,以補過去研究之不足。 在研究設計方面,本研究為一個2x2x2的實驗設計,分別為2(兩產品類別)X2(兩品牌)x2(情境一致性:高、低)。在正式研究前先利品牌的平面廣告作為刺激,以前測建立本研究所要使用的品牌個性構面,並確認每個品牌之品牌個性組成及品牌間不同個性構面間的差距;亦利用前測確認消費者是否能夠知覺到該情境所欲傳達的氣氛,使消費者反映出特定的自我。之後將情境與品牌做一配對,進行正式研究。結果發現如下: 1.本研究利用學者Aaker(1997)之日本品牌個性構面作為基礎,採用服飾產品及啤酒產品兩個產品類別,整理出本研究所使用的品牌個性構面。綜合觀之,此兩產品類別的個性構面之組成非常相似,間接顯示在台灣消費社會中可能亦存在一組穩定的品牌個性構面。 2.證實了過去學者的研究,即品牌個性與消費者情境理想自我的一致性程度,以及品牌個性與消費者真實自我的一致性程度皆會對消費者的品牌態度產生影響。 3.當消費者在選擇品牌時,品牌個性與真實自我是否一致,其效果要比品牌個性與情境理想自我是否一致來的大。即當品牌與消費者間具有個性及真實我的不一致時,品牌個性與情境自我的一致並不能顯著地提升消費者的品牌態度。 4.研究結果顯示,低自我監控與高自我監控兩類消費者相比較,品牌個性與真實自我的一致性對低自我監控的消費者之品牌態度有較大的影響。
30

對外直接投資對資本輸出國競爭力之影響─地主國開發程度之差異性分析

郭豫平 Unknown Date (has links)
過去文獻在探討資本輸出國對外直接投資對其母國各種經濟表現的影響時,大都以特定經濟開發程度之資本輸出國為研究對象,資料則以對外直接投資的總合水準作為分析基礎。不同於過去文獻,本研究利用追蹤模型探討7個已開發國家與6個開發中國家之對外直接投資對於母國的競爭力是否會因地主國的開發程度不同而有不同的影響?其次,當不同開發程度的投資國至相同開發程度的地主國進行投資時,對其母國競爭力所產生的影響程度是否會有差異?實證結果顯示,無論是已開發國家或是開發中國家,對已開發國家投資會對母國競爭力產生顯著的負向影響。而至開發中國家投資,則對同為開發中國家具有顯著的正向影響,但對已開發國家而言影響並不顯著。再由係數估計值,發現開發中國家至已開發國家投資時所產生的負向影響要比已開發國家來的更大;而至開發中國家投資所產生的正向影響則只在開發中國家下具顯著性。因此,一國在進行對外直接投資時,確實會因為投資地主國開發程度的不同,而對母國產生不同的影響;此外,不同開發程度的投資國至相同開發程度的地主國投資時,對母國所產生的影響也確實具有差異性。

Page generated in 0.0248 seconds