公司之成敗，對股東之投資利益、公司債權人之權益及公司從業人員之生活，影響甚 鉅，當一企業在發生經營困難之初期，多少均會有些許征兆，顯示企業之財務、業務 已有惡化的傾向，如能事先發現這些征兆，予以有效掌握及采取適當之措施，當有助 於避免可能的風險，而一個健全的財務危機預警系統，其功能有如火警系統一般，能 及時地發出警訊，以便管理當局適時予以改善，以防範財務、業務之惡化，促使投資 大眾、債權人、往來銀行等之注意，采取適當行動，以減低投資或授信風險，減少投 資損失，并提供主管機關之注意，適時發揮監督之作用，促使公司采取行動，以防範 于未然。 此研究之目的在建立一套預測企業財務危機之預測模型，研究對象為依據臺灣證券交 易所營業細則之規定，經以變更交易方法改采全額交割之交易方式的上市公司，認定 為發生財務危機之公司，收集其轉變為全額交割股起前三年之年度財務報表，另外再 以隨機抽樣方式，隨機自上市公司中抽取相當之「正常公司」為配對樣本，并建立二 個模型，一為只限於財務比率者，另一模型則組合了財務比率及一般經濟性資料，利 用LOGIT 模式分析，以判定模式是否合乎要求。 將財務比率經濟資料結合是合乎邏輯的，因為資產、負債會隨著經濟環境而改變，在 國內與預測企業財務危機之相關研究中，都是使用財務比率，沒有使用總體經濟的資 訊，此研究考慮到一般的經濟資料，希望能預測企業財務危機方面的研究有所貢獻。

本研究的目的在暸解教師流動的型態與調動的因素，從83學年度臺灣省國民中學調動教師中抽取384人，並同時抽取380位未調動教師作為參照。 　　本研究採用虛擬依變項的迴歸分析，探討導致教師調動的因素。結果發現教師調動的型態存在往都會地區流動的現象。調動與非調動教師的比較中，在性別、教學年資、婚姻狀況與配偶的勞動參與率、自用住宅的擁有、調動次數、學校規模、以及是否為居民的變項上有顯著的不同。 　　在調動機率的影響方面，性別、教學年資、婚姻狀況與配偶的勞動參與率、調動次數、學校規模、以及薪資與福利措施的滿意度上，有著顯著的預測力。研究的結論是教育人力資源分配仍不平均，從影響教師調動機率的因素中，可以提供導引教育人力資源分配更加均衡的線索。 / The main purpose of this study is to inquire into the style about the teachers' mobility and the factors affecting such mobility. Sampling from 1994 academic year in Taiwan, the researcher focuses on the 384 cases of all mobilized teachers and their counterpart-380 nonmobilized cases. 　　A dummy dependent regression analysis is conducted to explore the factors. As a result, the phenomenon for mobility tends to flow into the metropolis. Factors affecting the mobility exhibits significant differences compared to nonmobility; such as factors among sex, seniority, marriage, inhibition, frequcncy of mobility and the scale of the school. 　　In additions, the propensity to mobile, as this study finds, has to do with their sex, seniority, marriage and the labor participation of spouse, frequcency of mobility, degree of the content about their wages and welfare, and the scale of the school. The conclusions made here are: the human resources in education is still scanty. From the factors influenced mobility probability, it can provide some clues to make the human resources in education more equal.

The main purpose of this study is to inquire into the style about the teachers' mobility and the factors affecting such mobility. Sampling from 1994 academic year in Taiwan, the researcher focuses on the 384 cases of all mobilized teachers and their counterpart-380 nonmobilized cases. A dummy dependent regression analysis is conducted to explore the factors. As a result, the phenomenon for mobility tends to flow into the metropolis. Factors affecting the mobility exhibits significant differences compared to nonmobility; such as factors among sex, seniority, marriage, inhibition, frequcncy of mobility and the scale of the school. In additions, the propensity to mobile, as this study finds, has to do with their sex, seniority, marriage and the labor participation of spouse, frequcency of mobility, degree of the content about their wages and welfare, and the scale of the school. The conclusions made here are: the human resources in education is still scanty. From the factors influenced mobility probability, it can provide some clues to make the human resources in education more equal.