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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.
11

國民小學超額教師人力資源運用方案之研究 / The Study of Plans for Human Resources Manipulation of the Surplus Teachers of Elementary School Teachers

文超順, Wen, Chao Shun Unknown Date (has links)
本研究的主要旨意,在探討國民小學超額教師人力運用方案之認知、態度、執行困難及選擇優先順序的相關問題,並依研究結果提出建議。 本研究採用文獻分析、焦點團體和問卷調查等三種研究方法。問卷調查以自編「國民小學超額教師人力運用方案之研究調查問卷」為研究工具,調查對象為宜蘭縣國民小學教師,取樣人數為688人,回收率為90.26%。問卷結果採用描述統計、t考驗、變異數分析與薛費法事後比較、相關分析等統計方法,進行資料分析。研究主要發現如下: 一、在企業人員調職對超額教師人力資源運用的啟發方面 (一)企業人員調職的類型可提供學校人力資源規劃參考。 (二)國民小學運用企業界人員調職方式安置超額教師有其可行性與限制。 二、在安置超額教師為教學工作的人力資源運用方式上 (一)各縣市超額教師介聘的作法有其共同性。 (二)教育部精緻國民教育方案之子計畫「國民小學班級學生人數調降方案」的作法,對於各縣市教師人力資源運用確有助益。 三、在安置超額教師為非教學工作的人力資源運用方式上 (一)縣市政府借調教師執行教育行政業務,已成為常態性措施。 (二)宜蘭縣國民小學超額教師運用人力資源方案的作法,成為縣市特色。 四、發展宜蘭縣國民小學超額教師人力資源運用方案 研究者依據文獻探討四大基礎(法令規定、財政困難、先進國家作法及相關研究建議),嘗試為宜蘭縣政府擬訂宜蘭縣國民小學超額教師人力資源運用方案(草案),期能為宜蘭縣政府及超額教師提供較佳的解決方案。 五、在宜蘭縣國民小學教師對於超額教師人力資源運用方案之調查結果方面 (一)宜蘭縣國民小學教師對於超額教師人力資源運用方案的認知、執行困難與態度等意見的得分成度均為中上。 (二)不同背景變項對宜蘭縣國民小學教師對於超額教師人力資源運用方案安置項目優先順序的認同程度有差異。 (三)宜蘭縣國民小學教師對於超額教師人力資源運用方案的認知與態度之間的關係呈現中度正相關。 最後,本研究根據研究的發現,提出相關建議,俾供教育行政機關、國民小學、國民小學教師及後續研究參考。 / The purpose of this study is to analyze the issues related to the plans for the human resource manipulation of surplus teachers of elementary school teachers, such as the cognition, problems, and the priorities of the plan, and accordingly offer suggestions based on the study. The methodology of this study contains literature analysis, focus group interviews, and questionnaire survey. The questionnaire titled as “The Questionnaire of The Study of Plans for Human Resources Manipulation of the Surplus Teachers of Elementary School Teachers” is designed by the author. The questionnaires were delivered to 688 elementary school teachers of Yi-Lan County, and 90.26% were returned and analyzed with statistic techniques, such as description statistics, t-test, ANOVA, Scheffѐ method, and correlation analysis. The findings of the research are as follows. A. The inspiration from position-transferring in firms 1. The method of position-transferring in films could be a reference for human resource manipulation in schools. 2. There are limitations for elementary schools to adopt the method of job-transferring of firms. B. Teaching positions for surplus teachers 1. There is commonness in the employment of surplus teachers of every county in Taiwan. 2. “The plan for reduction of numbers of elementary school students in class” from the Ministry of Education is helpful to the human resource manipulation of teachers of every county. C. Non-teaching positions for surplus teachers 1. It is regular management for governments to point surplus teachers to deal with the education administrative affairs. 2. The manipulation of the government of Yi-lan is therefore unique. D. The development of human resource manipulation of surplus teachers of Yi-lan The author, based on the four basis of literature analysis, raised suggestions for the government of Yi-lan county, hoping that the better solutions to the issue could be found. E. The survey of the opinions of elementary school teachers about the human resources manipulation of the surplus teachers of elementary school teachers in Yi-lan 1. The scores of the cognition, problems, and attitude of the elementary school teachers toward the issue are above average. 2. Different variants would affect the cognition of priority of the plans for human resource manipulation of surplus teachers of elementary school teachers of Yi-lan. 3. the cognition and attitude of Yi-lan elementary school teachers toward the plans of human resource manipulation of surplus teachers are positive correlation. Finally, suggestions for education administrative organizations, elementary schools, teachers, and future researches are proposed.
12

“企業市值與銷售額比” 選股策略投資績效之研究 - 以台灣電子業為研究對象

董迺閎, Dung, Nai-Hung Unknown Date (has links)
本研究之主要目的是想了解當台灣之電子公司,在面臨到企業價值與銷售額比(EV/Sales)為近三年最低點時,如果採用EV/Sales 做為選股依據,持有一年或是二年,其超額報酬為何。是否有關鍵因子可以加強選股績效,資料分為樣本內(1995Q1 - 2002Q4) 和樣本外(2003Q1 - 2006Q4)。其實証結論如下: • 實證上於樣本外公司之中,若使用EV/Sales為選股依據,組成對沖投資組合,持有期間為一年,其平均超額報酬績效為51%。 • 實證上於樣本外公司之中,使用EV/Sales為選股依據組成對沖投資組合,持有期間為二年,其平均超額報酬績效為13%。若用關鍵因子加上EV/Sales為選股依據,持有期間為二年,其平均超額報酬績效大為32%,表示關鍵因子在投資期限較長之交易策略下,確實具有提升EV/Sales之選股能力。 • 本研究透過ANOVA檢定和相關性檢定,找出選股的關鍵因子,為投入資本報酬率,EBITDA利潤率,毛利率,以及營業利潤率。 / The purpose of this paper is to study the List high-tech Companies in Taiwan, when their EV/Sales ratio become the lowest in recent 3 years, whether if EV/Sales is a good tool to identify the companies are a super stock or not. Or, we should use other financial ratios as auxiliary tool to enhance the effective of screening tool, increasing the return of investment performance. The results are summary as below: • In the out-of-sample companies, if we use the EV/Sales as screening tool, the top 10% to composite as short portfolio, and bottom 10% to composite long portfolio, the holding period is one year; annualized abnormal return is 51%. • In the out-of-sample companies, if we use the EV/Sales as screening tool, the top 10% to composite as short portfolio, and bottom 10% to composite long portfolio, the holding period is two year, annualized return is 13%. If we add the auxiliary key financial ratios, the annualized abnormal return is 32%. • We use the ANOVA and correlation analysis, to identify the key financial ratios to enhanced investment return is Gross margin, EBITDA margin, operating margin, and ROIC.
13

超額減班下國小教師工作壓力與生涯發展 / Working pressure and career development of elementary school teachers under class reduction due to a surplus of teachers

劉姵汝, Liu, Pei Ru Unknown Date (has links)
現今台灣社會由於出生率不斷的下降因素,導致人口銳減,不僅危及國家競爭力,同時也相對嚴重影響國民小學校園內的教師生態,面對此種情勢,衝擊到的是各國民小學必須調整原有教師編制人數,例如減班調動以為因應,超額的問題讓這些資淺教師人心惶惶,讓教師對學校產生不安定感,且使教師無心教學。 本研究採質性研究之深度訪談法。研究對象總數為8人,為某國小6位恐面對減班超額之教師及2位近期已調動至他校之教師。經分析訪談資料後,所得研究發現綜述如下: 一、教師們十分擔憂超額的問題,甚至影響教學及生活品質,因此超額教師在知覺超額問題已對他們產生嚴重衝擊,令教師感到不安。 二、超額教師認為這樣的辦法對年資較淺之教師不公平,因為即使他們再怎麼努力,似乎都無法改變被超額的命運,且令教師擔心如何面對減班超額之未來去向。 三、教師認為即使想要努力改變什麼,僅靠自己努力也無法改變被超額之命運;所以教師仍然希望仰賴政府制定完善的政策,才能讓大環境有所改變。 四、超額的問題使超額教師們的規劃受到環境的衝擊,使得教師必須調整原先的生涯規劃,超額教師認為這樣的改變,與原先的生涯存在很大的落差。 五、本研究發現教師們認為自己的專長就是教學,從師資培育時,就認為自己一生要從事教職,另外也認為政府一定會積極介入處理,即使調離原校也不至於被資遣,寧願等待政府的政策改變,並不積極去採用其他因應方式。 本研究根據研究發現,提出以下建議: 一、對國小教師的建議:教師必須用積極的心態,來面對減班超額的挑戰,應該設法培養第二專長,增加自己的積分競爭力,掌握生涯主控權,做好生涯規畫。 二、對學校的建議:重新檢討「超額教師辦法」配分方式,積極協助可能被超額的教師培養其他專長能力及疏導不安感。 三、對教育當局的建議:教育局應積極採取策略,以面對教師超額的問題,增進教師生涯轉換能力及提供國小教師相關進修管道。 關鍵字:減班超額、工作壓力、生涯規劃 / Nowadays, due to the decreasing birth rate in Taiwan, the population has been declining, endangering the competitiveness of the country and seriously influencing the ecology for teachers in elementary schools. Under this circumstance, elementary schools being impacted have to adjust their arrangements of teachers. For example, numbers of classes in schools may be reduced. This surplus problem has made junior teachers worried. They don’t believe their jobs are stable in schools, and therefore their minds are not in teaching. This study adopted a qualitative research method – in-depth interviewing. There were a total of 8 research subjects, including 6 teachers from an elementary school who worried about possible class reduction and 2 teachers who had been transferred to other schools recently. The data obtained from the interviews were analyzed, and the findings of this study are listed below: 1. Teachers were worried very much about the problem of a surplus of teachers. Their worries influenced their teaching and quality of life. Thus, redundant teachers’ perception of this problem had had a serious impact on them, making them feel unsecured. 2. Redundant teachers thought this solution was not fair for junior teachers. No matter how hard they had tried, they still couldn’t escape the fate of becoming redundant. And they were worried about their future after class reduction. 3. Teachers believed that even if they had the intention to make difference, their efforts alone couldn’t change the fate of them becoming redundant. Therefore, teachers still hoped that the government could come up with complete policies to change the environment. 4. The problem of a surplus of teachers had caused redundant teachers’ plans being impacted by the environment. Teachers had to change their life plans. And redundant teachers thought this kind of change was not what they expected for their careers. 5. This study found that teachers believed their specialty was simply teaching. Since they were trained, they had believed that they were destined to be teachers all their lives. On the other hand, they believed that the government would intervene actively, so even if they were transferred to other schools, they wouldn’t be laid off. Thus, they’d rather wait for the government to change policies than adopt other measures actively. According to the research findings, this study came up with the following suggestions: 1. Suggestions for elementary school teachers: Teachers shall face the challenge of class reduction with an aggressive attitude, develop another specialty to improve their competitiveness, take control of their careers, and make a good plan for their careers. 2. Suggestions for schools: The arrangement in the “Guidelines for Redundant Teachers” shall be reviewed, in order to actively help possible redundant teachers develop other specialties and ease their worries. 3. Suggestions for the education authority: The Department of Education shall actively take measures to resolve the problem of a surplus of teachers, improve teachers’ abilities to change their careers, and provide elementary school teachers some related channels for further study. Key words: class reduction, surplus of teachers, working pressure, career planning.
14

金融服務業整併與宣告效果之關係-以證券商為標的

王靖堯 Unknown Date (has links)
全球在90年代資訊革命及監管自由化(deregulation)的背景下,國際金融體系產生了明顯的變化,各國紛紛進行一連串金融改革。如1997 年日本修改「獨占禁止法」與通過「解除控股公司設立禁止後之金融相關整備法」;1999 年11 月美國通過「金融服務業現代化法」(Financial Service Modernization Act of 1999)為代表,其目的不外是期望透過法令上的解除管制,使金融服務業朝向綜合化業務發展。 本文研究金融機構在追求大型化與多元化趨勢下,檢視以證券商為標的之併購案與主併者產生的財富效果(wealth effect)的關係,並進一步探討影響財富效果的主要原因為何。研究樣本則是選擇日本金融市場由1998年至2007年間以證券商為標的之併購事件,研究結果發現: 一、當以證券商為標的併購案件宣告時,對主併者產生顯著的超額報酬。 二、當以證券商為標的併購案件宣告時,主併者為非銀行金融機構所產生的超額報酬會顯著於以銀行為主體者。 三、主併者成長潛力的大小與宣告併購所產生的超額報酬顯著正相關。 四、當以證券商為標的併購宣告時,主併者財務槓桿大小與宣告併購所產生的超額報酬為顯著負相關。 實證結果所代表市場對於資本化程度高、快速成長及非銀行機構在合併後產生的併購綜效最具有信心。最後,本研究也彙整一些相關建議,以供後續學者、企業以及政府機關做參考。
15

品牌與代工業務之選擇對企業價值影響之研究-以消費性衛生產品業某公司為例

劉毓璋 Unknown Date (has links)
本研究之個案公司在台灣不織布產業深耕近40年,一直專注於經營消費性衛生產品自有品牌業務、精進不織布研發技術與能力,並提昇製造水準。隨著品質與技術能力的提升,近年受國際品牌大廠信賴,代工業務大量到來,成為另一個擴大代工事業版圖的機會,並透過雙主軸策略的執行與落實,兼顧品牌業務與代工業務的發展。由於企業資源有限,因此將有限資源做最有效率的利用,以追求企業價值最大化,是企業經營者追求的目標,因此在制定公司決策進行資源分配時,若能清楚掌握代工業務所帶來的利益與風險與對公司價值之影響,便能評估可能風險下之最適經營策略。 本研究運用最近五年度已公開之財務報表,針對個案公司自有品牌與代工業務做模擬假設分析,試著分析兩業務銷售組合變化對企業價值之影響。得到以下之研究結論: 1.評價分析發現關鍵成功因子:本業維持高再投資率、轉投資策略成功、資金成本低、現金週轉天數降低,營運活動現金大於稅後淨利。 2.在價值拆解中發現,對股價影響程度最重大之價值關鍵因子為邊際利潤率,其次為銷售成長率。因個案公司具備產品研發能力,亦有自行生產主要原料之能力,若能藉此優勢降低成本增加利潤,則較以增加銷售成長率維持企業價值收事半功倍之效果。 3.各價值因子對股價影響程度之重大性分別為:代工業務之邊際利潤率>自有品牌之邊際利潤率。這表示個案公司增加代工業務確實能有效且迅速的增加企業價值,持續經營代工業務之策略是有利且正確的選擇。 評價個案公司之研究限制為: 1.公開市場上無國內同業可比較,使得在評估企業績效時無法判斷績效係來自產業獨特性或來自公司本身。 2.本研究自台灣經濟新報取得歷史財務報表及β值,其資料正確與否會影響到本研究結果。 3.影響企業價值之因子除了可量化的有形資產外,尚其他無法量化的無形資產,如品牌價值、生產良率、關鍵技術之掌握、專利、通路、上下游整合能力、人力資源等,如何量化其價值,非本論文能力所及,因此並未以加以評估 4.此企業評價模型具有動態性,本研究評價結果僅適用於研究論文出版當時,隨著市場環境改變評價模型中的未來預估數據也需立即調整,評價結果也會隨之改變。
16

選股與衍生性策略超額報酬之研究

陳志民 Unknown Date (has links)
本研究首先以1991年至2000年為取樣期間,運用選股策略,每個投組選取五十支股票,檢視投組是否可以顯著超越大盤報酬率。選股變數分為價值型、成長型、規模、組合型等四大類變數。本研究第二階段再以1998年至2000年為取樣期間,檢驗加入指數期貨的操作策略,是否存在超越前述投組的超額報酬。三種衍生性策略分別為現金增值策略(一成資金做為期貨保證金,另外九成投入固定收益商品)、期貨現貨互轉套利策略(以一定程度價差比為標準,互相轉換期貨與現貨)、避險策略(以九成資金持有現貨部位,另外一成資金做為避險用途)。相關實證結果如下: 1.選股策略中,單一變數以價值型變數的超額報酬率較佳,其中又以低本益比(L-P/E)、低本銷比(L-P/S)二個投組績效最佳,平均年超額報酬率分別達到9.5%與8.2%。 2.成長型變數的投組只有高淨值報酬率(H-ROE)、高營收成長率(H-Sales G%)二個投組,在一個風險調整後的指標具有顯著的超額報酬,其餘變數皆不顯著。 3.台灣股市大型股的報酬率比小型股突出,但未達統計上顯著的程度。 4.組合型策略透過價值型與成長型變數雙重篩選,除兼顧成長性外,更透過價值型變數過濾掉價格過高者,出現較單一變數更佳的績效。其中又以高營收成長率與低本銷比兩個變數的組合最佳,平均年超額報酬率可達到11.5%。只要彼此互相篩選,價值型篩選掉低成長性的股票,成長型篩選掉價格過高的股票,價值型與成長型的投資哲學是可以兼顧的。組合型策略是選股策略中最佳的操作選擇。 5.現金增值策略的超額報酬不顯著,但可以取代選股策略,成為單純指數型基金的操作策略。 6.期貨現貨互轉套利策略,加計交易成本後,相較於投組,仍具有顯著的超額報酬。較佳轉換的組合,其價差百分比分別是(-1,1)、(0,0)、(-1,-1)。例如第一個組合是期貨相對於現貨出現-1%的價差比時,將現貨轉為期貨,待出現1%價差比時再轉回現貨,其餘類推。此策略是為了多賺取期貨低估的報酬率。這三個組合相較於投組的平均年超額報酬率高達39.8%、33.2%、26.0%,各項檢定均呈現顯著。不過限於指數期貨交易歷史不長,取樣期間只有三十六個月為其缺憾。 7.逆差避險策略無法超越投組績效,須另外尋找價格發現的指標。 以上的研究結果,說明台灣股市的確可以利用組合型選股的策略,達到超越大盤的報酬,本研究更進一步加上搭配期貨現貨互轉套利策略,使報酬率比單純的組合型選股策略更佳。 台灣股市的效率性的確不若歐美先進國家。本研究所採用的策略,可以顯著擊敗大盤。市場特性的不同,積極型的操作手法在台灣也許可以獲致更佳的報酬率。
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台灣新上市股票異常報酬之實証研究 / Economic determinants of underpricing: New evidence from Taiwan.

呂勝光, Loo, Shan-Kwang Unknown Date (has links)
本研究探討台灣新上市股票是否有超額報酬之存在,並進一步探討超額報酬與其影響因素之關係:是否因為內部人持股比例高低,公司最近三年平均每股盈餘,負債比例高低,承銷價格高低,公司總資產大小,公司最近三年淨利變化,上市之後一年之內是否辦理現金增資而有所差異。本研究主要探討新上市公司,其新上市短期與長期異常報酬的解釋因素。 / This sutdy mainly employs empirical methodology. The sample period convers from 1987 to 1995, including 195 samples. The unerpricing regress against EPS (earnings per share), average earning growth rate, debt/equity ratio, firm's size , changes in ownership structure, seasoned new issues within one year subsequent to the IPO (dummy variable), and lottery rate. The findings indicate that the underpricing significantly (95% significant level) correlates with EPS, firm's size, and lottery rate.
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我國新上市股票價格行為與長期績效之研究 / THE POST-LISTING RETURN PERFORMANCE OF UNSEASONED ISSUES OF COMMON STOCK IN TAIWAN

徐瑋霙, Hsu, Wei-Ying Unknown Date (has links)
我國股市自民國76年起,由於經濟情勢變遷,全面電腦化搓合交易,人氣與資金之大量投入,使得股市蓬勃發展;新上市股票遂成為廣受研究之課題.本研究係探討我國新上市股票上市後之股價行為及其長期績效之觀察.本研究採橫斷面設計,探討新上市股票是否有超額報酬之存在;且進一步研究可解釋超額報酬之因素.以民國76年至84年9月底共195家新上市股票為研究對象,採用敘述性統計,兩樣本T檢定及變異數分析進行測試.本研究之結論如下: 1.我國新上市股票在上市後,自第一個交易日起即具有超額報酬,且報酬快速上升,在第一百個交易日時為最高,之後緩步下滑.但直至第五百個交易日止,仍有超額報酬之存在. 2.我國新上市股票之股價行為,會受上市年度景氣之影響.股市愈熱絡,於當年度上市之股票,其超額報酬就愈大. 3.新上市公司之規模大小與其上市的股票之超額報酬間,為反向之關係. 4.在中長期下,新上市股票之承銷商為前三大承銷商者,超額報酬較低;為非前三大承銷商者,其超額報酬較高. 5.新上市公司是否為前六大會計師事務所簽證,對新上市股票之價格行為並無顯著之影響. 6.中籤率之高低與新上市股票之超額報酬間,有顯著之負向關係. 7.新上市公司發布的業績持續性之預測為較佳之訊息,則超額報酬較高;反之亦然. 8.新上市公司之產業類別與超額報酬間,並未存在顯著之關連性.
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臺灣地區股票承銷之研究-增資新股超額報酬及承銷價影響因素之實證 / The Study of Stock Underwriting in Taiwan

王姿英, Wang, Tzu Ying Unknown Date (has links)
資本市場之目的在於匯集社會游資, 供給企業營運所需資金, 進而促進經 濟成長。欲達此一目標則有賴於承銷制度之健全, 及承銷機能的有效運作 。本文乃是探討股票承銷中有關增資新股申購人是否享有預期超額報酬, 及承銷價影響因素。運用之理論基礎為Black-Scholes 選擇權訂價公式, 及探討公司價值之訊息理論。經過實證測試, 發現增資新股申購人的確享 有預期超額報酬。而訊息理論並不太適用於臺灣實務現象, 所列入探討的 因素中, 唯有總資產達到0.01的顯著水準, 現金增資比率達0.15的顯著水 準, 此或為訊息須經轉換之故。
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投資組合的貝他值套利模式在台灣股票市場的應用 / The portfolio beta arbitrage strategy and its application in Taiwan stock market

許光輔 Unknown Date (has links)
近年來,波動度交易已成為熱門的研究議題。本研究探討貝他套利模式的理論及方法,並且利用台灣股票市場2003年到2012年的實證資料來研究BAB無系統風險套利模式的投資績效與超額報酬。我們買進低貝他投資組合並借券賣出高貝他投資組合,建立一個BAB權重的零成本投資組合。並且利用超額報酬與多因子alpha來衡量低貝他投資組合、高貝他投資組合及BAB套利方法的投資績效。此外,我們也探討融資限制對於BAB套利方法之報酬的影響。 本研究實證發現低貝他投資組合比高貝他投資組合在風險因子調整下的能賺取更高的超額報酬。而在台灣股票市場中,BAB套利模式在風險因子調整下更可以得到顯著的超額報酬;而融資限制也確實減低BAB套利模式的報酬率。 / This article examines the theories and methods of beta arbitrage, and considers the returns on market- neutral betting against beta (BAB) factors in Taiwan Stock Exchange (TSE) in during 2003 to 2012. We long low beta portfolios and short sell high beta portfolios, constructing a zero cost portfolio that weighted by BAB factor. Then we examine the excess return and multiple alphas for low beta portfolios, high beta portfolios, and BAB factor. Besides, we are interest that funding constraint might affect the BAB return. We find the evidence that low beta portfolios gain more return adjusted by risks than high beta portfolios. BAB factor could produce significant positive risk adjusted returns. Funding constraint might reduce the BAB return.

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