授信風險分析是決定授信品質的關鍵。不管是聯合貸款、企業授信或消費性貸款，所有申貸案件必定經過徵信程序(credit analysis)來評估授信風險，再決定是否准予貸放。尤其企業授信一般貸放金額甚高，必須藉著嚴謹的審查過程來分析授信戶的借款用途是否合理、還款來源是否無虞。而這又必須瞭解其財務狀況、產銷情形、產業前景、研發創新、營運模式、經營者專業素養、管理能力等構面來分析風險成分。 傳統授信風險分析方法、理論，如五P分析、產業分析、財務分析等已行之多年，亦是國內商業銀行最普遍採用。然而隨著統計學、計量工具的發展，各種衡量信用風險的模型model被架構推出，世界知名銀行亦投注人力物力發展計量分析為主的風險管理部門，建立授信風險量化指標。除消費金融業務已藉著評分(credit scoring)作為准駁依據外，企業授信則因basel II即將公佈實施，亦使銀行業近幾年亦積極投入發展計量模型以建立IRB。然而計量分析與專家分析目前在國內銀行並未結合。我們將在文中探討主要授信分析工具並以89-92年間發生下市及打入全額交割股事件之公司為選樣範圍作為倒帳率分析基礎。

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.

Adaptiva styrprinciper har framhållits som potentiell lösning till en rad strategiskt kostsamma nackdelar kopplade till den traditionella årsbudgeten. Denna studie syftar till att studerasambandet mellan dessa adaptiva styrprinciper och osäker miljö. Teoribildningen som ligger till grund för det analytiska ramverket har tematiserats i fyra kategorier av adaptiva styrprinciper som visats återkommande i den tidigare forskningen rörande beyond budgeting och dess besläktade hybrider: decentralisering, adaptiv planering och resursallokering, adaptiv målsättning och prestationsmätning samt adaptiva incitamentspraktiker. Denna tidigare forskning har emellertid inte undersökt mindre företags benägenhet att implementera dessa praktiker, och hur detta förhåller sig under perioder av generell osäkerhet. Covid-19-pandemin utgör en unik möjlighet på så sätt att andra typer av osäkerhet tidigare har tagit formen av specifika attribut (exempelvis konkurrensutsättning), medan pandemin får anses vara generellt utan motstycke under de i övrigt rådande omständigheterna. Forskningsfrågan definieras därmed som: Har mindre svenska tillverkningsföretag anammat adaptiva styrprinciper i större utsträckning under pandemin? För att undersöka huruvida dessa styrprinciper har ett samband med osäker miljö på det sätt som antyds utifrån teori användes en kvantitativ metod. En enkät skickades till 616 svenska tillverkningsföretag med 10-199 anställda, varav 88 användbara svar samlades in. Även om respondenterna uppvisade bred tendens till anammande (såsom teorin skulle förutse) var inte denna förändringsgrad under pandemin statistiskt signifikant utifrån linjär sannolikhetsmodell. / Adaptive management practices have been touted as being the solution to a number of strategically costly problems connected to the traditional yearly budget. The purpose of this study is to examine the relation between adaptive management practices and an uncertain environment. The underlying theory of the analytical framework specifically concerns four adaptive management practices that have proven to be recurring in the beyond budgeting literature and its adjacent hybrids: decentralization, adaptive planning and resource allocation, adaptive goal and performance measurements and adaptive incentives. Prior research has overlooked the aspect of smaller companies and their willingness to change and adapt their management practices during times of general uncertainty. The Covid-19 pandemic during 2020-2021 constituted a rare opportunity in the sense that other types of uncertainty have tended to be specific (e.g. increased competition), whereas the pandemic is taken to be generally unprecedented in relation to all other aspects of the current business environment. The research question was therefore formulated as: Have Swedish small scale manufacturing companies adopted adaptive management practices to a larger extent during the pandemic? To examine whether the adoption of these tools relate to uncertain environments, in the manner in which the theory suggests, a quantitative approach was utilized. A survey was sent to 616 Swedish manufacturing companies with 10-199 employees, out of which 88 useful answers were gathered. Although the respondents showed tendencies of adoption across the board (as the theory would predict) the changes made during the pandemic did not reach statistical significance in the linear probability model.

While FPGAs provide flexibility for performing high performance DSP functions, they consume a significant amount of power. Often, a large portion of the dynamic power is wasted on unproductive signal glitches. Reducing glitching reduces dynamic energy consumption. In this study, retiming is used to reduce the unproductive energy wasted in signal glitches. Retiming can reduce energy by up to 92%. Evaluating energy consumption is an important part of energy reduction. In this work, an activity rate-based power estimation tool is introduced to provide FPGA architecture independent energy estimations at the gate level. This tool can accurately estimate power consumption to within 13% on average. This activation rate-based tool and retiming are combined in a single algorithm to reduce energy consumption of FPGA designs at the gate level. In this work, an energy evaluation metric called energy area delay is used to weigh the energy reduction and clock rate improvements gained from retiming against the area and latency costs. For a set of benchmark designs, the algorithm that combines retiming and the activation rate-based power estimator reduces power on average by 40% and improves clock rate by 54% for an average 1.1x area cost and a 1.5x latency increase.

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