This study discusses competitive interaction between firms¡¦ behavior of interaction and competition among manufacturers is divided into two categories, one for the initiation of innovation activities, the other is to respond to innovation activities. In this thesis, I attempt to explore what are the factors that affect the company's launch for the innovative and dynamic response back? This study focuses on 2000 to 2009 years, the competitive interaction between mobile phone brands to explore, from the Internet and newspapers and magazines to collect data and information is then processed to quantify the way proposition verification.

A complex adaptive systems approach has been permeating organizational studies and the field of supply network management helping to describe and explain supply network dynamics and emergent inter-firm structures. This has improved our theoretical knowledge of the nature of supply networks transforming raw materials into products, within a constantly changing environment. From the early days of simple structures, describing bi-lateral, local arrangements between firms for the creation of relatively simple products, we are now in an environment of various supply network archetypes, describing different global sourcing regimes of highly integrated, sophisticated products within multi-tier networks. This thesis is a study of the coevolution of the firm and supply network in the commercial aerospace manufacturing sector producing jetliners of 100 or more seats. One of the contributions of this research is to demonstrate how the holistic approach of complexity science can be applied to describe, understand and gain new insight into the coevolution of the firm and the supply network. Based on the findings of multiple interviews and questionnaires in eight global aerospace firms across multiple supply chain tiers, this research finds high-performing clusters of inter-firm characteristics, plus the aspects of structure and integration which deliver the supply network performance. Practitioners can use these specific results to examine their own firms and the new coevolutionary conceptual framework developed in the thesis may aid future research studies of complex adaptive systems in practice. The simple survey design and analysis method used in the final research stage of this research, has the potential for use in other industries, markets and other complex adaptive systems generally to examine performance outcomes and the effects of having or adopting new inter-firm characteristics. Finally, implications for policy include the potential to legitimize supply networks in order to stimulate competition and innovation in the economy.

This study discusses competitive interaction between smartphone manufacturers by the view of dynamic competitive. Focusing on 20 brands which have entered Taiwan smartphone market, this study collected the time of innovation behavior (technical innovation, appearance innovation and marking innovation) from Internet and smartphone magazine. There are five variables in this thesis which include firm country, firm diversity, firm outsourcing, firm age and firm size, and to the three innovation behaviors, (technical innovation, appearance innovation and marking innovation), this study proposes fifteen hypothesizes. In order to explore the relationship between firm characteristics and competitive responding speed. Using the Cox proportional hazard model in survival analysis, this study shows the result that the manufacturers respond faster while they have lower diversity and large scale.

A complex adaptive systems approach has been permeating organizational studies and the field of supply network management helping to describe and explain supply network dynamics and emergent inter-firm structures. This has improved our theoretical knowledge of the nature of supply networks transforming raw materials into products, within a constantly changing environment. From the early days of simple structures, describing bi-lateral, local arrangements between firms for the creation of relatively simple products, we are now in an environment of various supply network archetypes, describing different global sourcing regimes of highly integrated, sophisticated products within multi-tier networks. This thesis is a study of the coevolution of the firm and supply network in the commercial aerospace manufacturing sector producing jetliners of 100 or more seats. One of the contributions of this research is to demonstrate how the holistic approach of complexity science can be applied to describe, understand and gain new insight into the coevolution of the firm and the supply network. Based on the findings of multiple interviews and questionnaires in eight global aerospace firms across multiple supply chain tiers, this research finds high-performing clusters of inter-firm characteristics, plus the aspects of structure and integration which deliver the supply network performance. Practitioners can use these specific results to examine their own firms and the new coevolutionary conceptual framework developed in the thesis may aid future research studies of complex adaptive systems in practice. The simple survey design and analysis method used in the final research stage of this research, has the potential for use in other industries, markets and other complex adaptive systems generally to examine performance outcomes and the effects of having or adopting new inter-firm characteristics. Finally, implications for policy include the potential to legitimize supply networks in order to stimulate competition and innovation in the economy.

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.

中華民國會計研究發展基金會於2004年7月發佈財務會計準則第35號公報：「資產減損之會計處理」並對會計年度結束日在2005年12月31日（含）以後之財務報表適用之，但得提前適用。35號公報規定企業資產發生減損時，須對資產認列減損損失，以反映企業資產之真實價值。然而，資產減損之認列可能對企業之會計盈餘、資產之帳面價值造成衝擊，本研究之主要目的係找出提前適用35號公報公司其公司特性，藉此瞭解其提前採用之動機與目的，並且檢視提前適用35號公報之公司是否同時進行盈餘管理之行為。 實證結果顯示：(1)提前適用35號公報公司，其公司特性為有著較低之負債比率、資產報酬率與股利支付率，且公司規模較大。此外，過去年度之公司特性並非影響公司是否提前適用35號公報之決定因素。(2) 提前適用35號公報公司確實有從事使淨利下降之盈餘管理之行為。 / In July 2004, Accounting Research and Development Foundation in Taiwan issued Statement No.35,“Accounting for the impairment of assets”. This accounting standard was effective for financial year ending after December 31, 2005, with early application encouraged. To reflect the true value of assets statement No.35 requires firm should recognize assets impairment loss when assets have impaired. However, assets impairment recognized may impact a firm’s accounting earnings and book value of long-term assets of the firm. This study investigates the main firm characteristics of early adoption of the new accounting standard and weather early adopters have earning management at the same time. Empirical results suggest that: (1) firms that early adopting statement No.35 are those with lower debt to asset ratio, return on asset ratio, dividend payout ratio and which are small sized. Besides, firm’s characteristics in past years are not determinant of early adoption of the new accounting standard. (2) Early adopters of the new accounting standard indeed use earnings management to lower the net income.