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Service providers often use various types of ¡§punishments¡¨ or ¡§penalties¡¨ to reduce the frequency of customers¡¦ violations and to balance their potential loss, but researchers does not pay much attention to ¡§customer penalties¡¨. Existing studies of customer penalties focus on the relationships between the service provider (the executor) and customers (the recipients) who violate company¡¦s policy, especially on the effects of punishment toward recipients. However, studies in ¡§organizational punishments¡¨ had enlarge the scope of research by including observers, and developed a framework for studying the effects of punishments on observers which is called ¡§a framework for understanding the social effects of organizational punishment¡¨. This study is based on customer penalties, and the researcher cites the viewpoints and theories from this framework to enlarge the scope of research in bilateral to tripartite. This study examines observers¡¦ responses, including their perception of justice, violate intension, and affective commitment to the service provider, when they obtain the information about service provider punishing a violated customer by experimental design. The result shows that social learning effect will exists if observers receive information about punishments. Observers prefer service providers whose punishments with lower severity, higher flexibility, and adequate explanations. The result also shows that perceived justice has a partial mediating effect on ¡§punishments-responses¡¨ relation.

The purpose of this study was to examine the value relevance of goodwill impairments in regard to market value. A quantitative methodological approach was used to determine if the relation between goodwill impairments was influenced by different institutional settings, which was the first research question. The second research question was to see if there was a learning effect associated with the use of goodwill impairments that has appeared in the post- implementation period of the mandatory IFRS standards, that were enforced in the European Union in 2005. This was done by statistically comparing data from Swedish firms with data from British firms. The findings show that there are indeed institutional differences, but the evidence also suggests a learning effect to some extent. These findings add to the literature that there are important institutional differences and learning effects associated with the implementation of accounting standards, as well as offering some insight to standard setters on the value relevance of goodwill impairments.

本文係應用序列談判(Sequential Bargain)模型，來制定出銀行最適放款 利率報價。在放款談判之中，由於談判雙方訊息不對稱（Asymmetric Information)，銀行對於客戶的真實報償，並沒完全的訊息，因此在談判 初期，銀行僅能藉由已知的客戶報償分配與決策法則，來制定出利率報償 。然而隨著談判期的逐漸增加，客戶的回應，會將其真實報償的訊息給釋 放出來，而銀行在接收此訊息並認知到客戶的真實報償，產生所謂的學習 效果( Learning Effect)之後，即可據此訂定出各期最適的放款利率報價 了。當談判期限由一期放寬為兩期時，對於客戶來說，因為可以以較低的 利率貸得資金，因此會樂於接受銀行這樣的安排。至於銀行方面，則因為 談判期限放寬以後，對客戶有了進一步的了解，使得放款利率報價更趨於 合理化，銀行本身的期望報償提高，因此銀行也會樂於將談判結構做這樣 的安排。

目前世界各地風起雲湧的創業競賽，不論是大學或民間單位主辦，都有規模逐漸變大，參加隊伍數量增多等趨勢。參賽的隊伍由某區域性大學擴展到該國所有大學，進而全球化。這一波大學生參加創業競賽的風潮，也帶動各知名大學逐漸重視創業研究，在創業課程的數量、種類、重要性也日趨增加。 　　在各國創業競賽風行之時，國內兩大創業競賽也已悄悄地邁入第四屆的比賽了，也算是漸入成熟的階段。本研究嘗試以參賽者主觀評鑑的角度來探討其對於參加創業競賽的學習效果。 　　因此不同的創業競賽模式、團隊背景、參賽動機甚至於團隊運作情形對於知識學習與能力提升的學習成效否有不同的影響？若是不同，又有哪些差異？這便是本研究欲探討的問題。 　　本研究採用結構式問卷輔以個案訪談來收集資料，主要研究對象為第三屆TIC100科技創新競賽與第三屆台灣工業銀行創業大賽之團隊成員。 　　經分析資料，研究發現如下： 　　1. 透過創業競賽的學習，確實可以學習到創業的知識與能力。 　　2. 透過創業課程的要求與輔助參加創業競賽，對於創業知識與能力的學習成效最佳。 　　3. 不同的創業競賽模式其對於知識學習、能力提升與整體學習成效無明顯差異。 　　4. 學習型導向創業競賽整體學習成效較實務型導向創業競賽佳。 　　5. 競賽參與動機對於知識學習、能力提升與整體學習成效有明顯正相關。 　　6. 不同的團隊背景其對於知識學習、能力提升與整體學習成效無明顯差異。 　　7. 團隊運作情形對於知識學習、能力提升與整體學習成效有明顯正相關。 / There are more and more entrepreneurial competitions held by universities or big famous companies years by years. The number of teams participating games grows rapidly and the region of some contest expands from within a college activity to a global one. With this popular activities, it also makes all famous universities and colleges pay much attention to entrepreneurial research and the quantity and variety of entrepreneurial courses have become increasingly important. 　　With foreign entrepreneurial competitions’ popular, the tow entrepreneurial competitions in Taiwan are also get into 4th . This study try to focus on entrepreneurial competitions’ learning effect. 　　Therefore, if there any different learning effect on entrepreneurial knowledge and skill between different competition model, team background, motivation, even if teamwork situation? 　　This study has adopted structural questionnaire and case study to collect data and information. The major study targets are the members of 3rd TIC100 Technology Innovation Competition and 3rd Industrial Bank of Taiwan Cross-Century Entrepreneur Competition. 　　After doing interview and analysis, it gets several conclusions in this investigation: 　　1. It indeed can learn about entrepreneurial knowledge and skill through entrepreneurial competition. 　　2. The learning effect on entrepreneurial knowledge and skill will be better by taking entrepreneurial course and participating in entrepreneurial competition. 　　3. There are not noticeable different on learning effect between different entrepreneurial competition model. 　　4. Learning-orientated entrepreneurial competition’s learning effect is better then practical-orientated entrepreneurial competition. 　　5. There are noticeable correlation between participating motivation and learning effect. 　　6. There are not noticeable different on learning effect between different team background. 　　7. There are noticeable correlation between teamwork situation and learning effect.

<p>This thesis contains two parts. In the first part, which contains Chapter 2 and Chapter 3, we consider scheduling problems with learning effect and time-dependent processing time on a single machine. In Chapter 2, we investigate the earliness-tardiness objective, as well as the objective without due date assignment consideration. By reducing them to a special linear assignment problem, we solve them in near-linear time. As a consequence, we improve the time complexity for some previous algorithms for scheduling problems with learning effect and/or time-dependent processing time. In Chapter 3, we investigate the total number of tardy jobs objective. By reducing them to a linear assignment problem, we solve them in polynomial time. For some important special cases, where there is only learning effect OR time-dependent processing time, we reduce the time complexity to quadratic time. In the second part, which contains Chapter 4 and Chapter 5, we investigate the bicriteria scheduling problems in a supply chain. We separate the objectives in two parts, where the delivery cost is one of them. We present efficient algorithms to identify all the Pareto-optimal solutions for various scenarios. In Chapter 4, we study the cases without due date assignment; while in Chapter 5 we study the cases with due date assignment consideration.</p>

No / Objective To assess the learning effect, test–retest reliability and measurement error associated with the SEBT. Design Repeated-measures study. Setting Controlled university laboratory environment. Participants Twenty-two healthy recreational athletes (11 male age 22.3 ± 3.7 years, 11 female age 22.8 ± 3.1 years). Main Outcome Measures Repeated-measures ANOVA assessed learning affects. Intraclass correlations coefficients, standard error of measurement and smallest detectable difference values were calculated to assess reliability and measurement error. Results Results showed that excursion distances stabilised after four trials, therefore trials five to seven were analysed for reliability. Test–retest reliability for all reach directions was high, with intraclass correlation coefficients ranging from 0.84 to 0.92. 95% confidence intervals, standard error of measurement and smallest detectable difference ranged from 77.84 to 94.00, 2.21–2.94% and 6.13–8.15%, respectively. Conclusion These statistics will allow clinicians to evaluate whether changes in SEBT scores are due to change in an individual’s performance or random error. The findings of this study show that the SEBT is a reliable measure of lower limb function in healthy recreational athletes. Changes in normalised scores of at least 6–8% are needed to feel confident that a real change in SEBT performance has occurred.

本研究探討長期投資人在面臨通貨膨脹風險時的最適投資決策。就長期投資者而言，諸如退休金規劃者等，通貨膨脹是無可避免卻又不易被數量化之風險，因為各國僅公布與之相關的消費者物價指數而沒有公布真實通貨膨脹數值，因此我們延伸Campbell和Viceira(2001)及Brennan和Xia(2002)的模型假設，以消費者物價指數的資訊來校正原先假定符合Vasicek模型之通貨膨脹動態過程。本研究之理論背景為：利用貝式過濾方法(Baysian Filtering Method)，將含有雜訊之消費者物價指數，透過後驗分配得出通貨膨脹動態過程。利用帄賭過程(Martingale Method)求解資產之公帄價格。再引進定值相對風險趨避(Constant Relative Risk Aversion，CRRA)的效用函數，求出最適投資組合下之期末累積財富、各期資產配置以及效用值。 / 本研究歸納數值結果如下： 一、投資期間越長，通貨膨脹學習效果越顯著。投資期間達25年以上時，有學習效果之累積財富為無學習效果時兩倍以上，25年為2.36倍；30年為2.18倍。此外，學習效果對投資人效用改善率於長期投資時也較顯著，投資10年效用改善率為35%，而投資30年則高達1289%，呈非線性成長。以上結果顯示：資產在市場上累積越久，受到通膨影響越明顯，更需要以學習方式動態調整資產配置進行通貨膨脹風險管理。 / 二、風險較趨避之投資人，CRRA參數值越大；於最適投資組合下之期末財富較少，因為風險較趨避投資人偏好低波動度資產組合。風險容忍度低之投資人較需要通貨膨脹之學習，否則效用減損過高，例如CRRA參數為1.5之投資人30年後效用減損65%，CRRA參數為4之投資人效用減損達96.5%。以上數據顯示：風險趨避投資人對風險關注程度較高，考慮學習效果時，較能根據目前通貨膨脹調整資產配置。 / This study examines the optimal portfolio selection incorporating inflation risk learning adjustments for a long-term investor. For long-term investors, it is inevitable to face the uncertainty of inflation. On the other hand, quantifying inflation risk needs more effort since the government announced the information on Consumer Price Index (CPI) rather than the real inflation rates. / In order to measure the inflation rate in planning the long-term investment strategies, we extend the works in Campbell and Viceira (2001) and Brennan and Xia (2002) to construct a stochastic process of the inflation rate. The prior distribution of inflation rate process, which is not directly observable, is assumed to follow the diffusion process. Based on the information of CPI, we then employ the optimal linear filtering equations to estimate the posterior distribution of the inflation rate process. Through these mechanisms, the inflation rate process is closer to reality by learning from CPI. We also construct the optimal portfolio strategy through a Martingale formulation based on the wealth constraints. The optimal portfolio strategies are given in closed-form solutions. / Furthermore, the importance of learning about inflation risk is summarized through the numerical results. (1) When the investment interval is longer, the learning effect becomes more significant. If the investment horizon is longer than 25 years, the wealth accumulation under learning will be twice more than that without learning effect, e.g., the wealth accumulation is approximately 2.36, 2.18 folds at the end of 25, 30 years. Utility increase under learning also become larger for long-term investor, e.g., the utility values will improve 35% after considering learning ability on inflation from 10-year interval, improve 1289% from 30 years. / (2)When the CRRA parameter increases, the investor have lower risk tolerance; and their wealth accumulation become less due to the lower volatility portfolio. A conservative investor requires more learning ability given the inflation, otherwise their utility value will be reduced, e.g., the utility values will be reduced 35% when CRRA=1.5 after 30 years’ investment, 96,5% when CRRA=4.

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The 85th percentile off-road glances while performing three tasks on an in-vehicle system while driving in a simulator was investigated. The tasks were a radio task, a telephone task and a sound settings task which were performed at three occasions each. The distribution of 85th percentile off-road glance durations for each subject and task showed that durations differed between individuals rather than between tasks. It also turned out that durations longer than 2.00 seconds were not rare and 2 of 16 subjects had durations longer than 2.00 seconds in the radio task. Even though the distribution showed small differences between tasks on an individual level, differences on a group level were found between the tasks. A tendency of a learning effect was found, which implied a decrease in 85th percentile off-road glance durations as the tasks were performed at several occasions. A tendency of a floor effect in 85th percentile off-road glance durations, when the subjects are familiarized with tasks, was also found. Performance on a computerized trail-making test, measuring ability of visual search, motor speed and mental flexibility, was found not to be related with 85th percentile off-road glance durations.