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本研究係探討「上市公司季盈餘宣告」與「投信持股比例」之關係，希望瞭解季盈餘資訊對基金經理人投資決策之影響方向與程度。樣本涵蓋期間為民國八十四年第四季至八十六年第一季，以國內全體基金及其投資標的為研究對象，採用 t 檢定（單尾、雙尾）及簡單迴歸分析進行研究，實證結果如下： 一、關於「季盈餘成長率」與「持股比例變動百分比」之相關性： 就整體樣本而言，此二項變數間的關係並不顯著，但就產業別而言，「金融類股」與「其他類股」則出現顯著的結果，顯著水準分別是 1%與 5%。 二、關於「好消息」與「持股比例變動百分比」之相關性： 「季盈餘成長率」與「持股比例變動百分比」均達到 1% 的顯著水準，且後者的 t 值為證數，顯示好消息確實會引起持股比例顯著增加。 但就變動幅度的相關性加以分析，整體樣本的迴歸分析結果並不顯著，在產業類別方面，僅有「其他類股」出現顯著的狀況，達到 1%顯著水準。 三、關於「壞消息」與「持股比例變動百分比」之相關性： 「季盈餘成長率」與「持股比例變動百分比」均達到 1%的顯著水準，但後者的 t 值為負數，表示壞消息的出現反而造成持股比例顯著增加。 若就變動幅度的相關性加以分析，全體樣本迴歸分析結果達到 10%的顯著水準，至於在產業別方面，計有塑膠、營建、金融等三種產業出現顯著的結果，顯著水準分別是 10%、1%、1%。 四、關於「好消息的幅度」與「持股比例增加幅度」的分組檢定： 四組「好消息的幅度」均達到 1%的顯著水準，而四組「持股比例增加幅度」亦均達到 5%的顯著水準，顯示只要出現好消息，不論幅度大小，均會引起持股比例顯著增加。 但是迴歸分析方面，四組皆未達到顯著水準，顯示「持股比例增加的幅度」與「好消息的幅度」並不具有顯著的相關性。 五、關於「壞消息的幅度」與「持股比例減少幅度」的分組檢定： 四組「壞消息的幅度」均達到 1%的顯著水準，而四組「持股比例減少幅度」亦均達到 5%的顯著水準，顯示只要出現壞消息，不論幅度大小，均會引起持股比例顯著增加。原因可能亦為投信基金進場承接的結果。 至於在迴歸分析方面，四組皆未達到顯著水準，顯示「持股比例增加的幅度」與「壞消息的幅度」並不具有顯著的相關性，亦即只要出現壞消息投信基金就可能進場承接，但承接時買進的幅度與壞消息的幅度並未沒有顯著的相關性。 六、關於「本季盈餘成長率大於前一季」與「持股比例變動百分比」之相關性： 不論是全體樣本或細分的三組樣本（正正、負正、負負）均出現顯著的結果，除了「負正組」的顯著水準為 5%外，全體樣本與其餘二組（正正、負負）的顯著水準均為 1%。顯示投信業者相當重視上市公司盈餘改善的訊息，只要本季盈餘成長率大於前一季，不論前後二季盈餘成長率究竟是正號或負號，投信基金均會顯著增加持股比例。 七、關於「本季盈餘成長率小於前一季」與「持股比例變動百分比」之相關性： 不論是全體樣本或細分的三組樣本（正正、正負、負負）均出現顯著的結果，全體樣本與「負負組」的顯著水準為 1%，「正正組」與「正負組」的顯著水準為 5%。但四種情況的 t 值均為正數，與假說之預期正好相反，表示本季盈餘成長率小於前一季時，確實會引起投信基金進場承接。 / The purpose of this study is to investigate the impacts of quarterly report announcement on portfolio revision of mutual funds in the Taiwan stock market. Based on economics of information, mutual fund can be considered as a professional investor in the market such that management of mutual fund wold apply his (her) professional knowledge to forecast the realized number of earnings this period. Therefore, this study hypothesizes that mutual funds would response to the announcement of quarterly earnings earlier than other investors such that the porfolio of mutual fund would accord the announcement to make proper revision. The findings of this study can be summarized as follows. ● Except for financial servics and others industry groups, the relationship between the announcement of quarterly earnings and porfolio revisions of mutual funds is not significant. ● The positive growth of quarterly earnings will cause the significant porfolio revisions of mutual funds; but the relationship between their magnitude is not significant. ● The negative growth of quarterly earnings will cause the reverse significant porfolio revisions of mutual funds. This results implies mutual fund may be an instrument for maintaining price; or mutual fund may consider the bad news of this period being the worst condition of the firm. ● It is robust to conclude whatever itis a good news or not, mutual fund will increase its holdings. In particular, these results hold when the next quarter has the same sign of earnings growth.

本論文的目的，在探討我國自願性財務預測公告與證券信用交易之間的關係。信用交易的增減代表使用信用交易的投資者對某特定資訊的瞭解與使用，因此實證檢視財務預測的修正行為與信用交易增減的關係，可以敏銳地瞭解，是種特定投資者在哪個時點對財務預測修正進行理性預期，並予使用且做了較實際的交易行為。因此，本研究的測試可以瞭解使用信用交易的投資者如何使用財務預測等相關資訊。據此，本研究的結果有助於了解使用信用交易的投資者如何運用自願性財務預測資訊來做投資決策。 　　研究期問是以民國八十四年至八十六年的資料為分析的對象，研究的結果顯示： 　　一、在季報（半年報、年報）公告前公佈的財務預測，好消息會引起融資顯著增加，融券增加幅度雖不如融資大，但結果亦為顯著；壞消息會使融資及融券同樣顯著增加，但融資增加幅度亦較融券顯著。 　　二、在季報（半年報、年報）公告後公佈的財務預測，好消息會引起融資顯著增加，融券增加幅度雖不如融黃大，但結果亦為顯著；壞消息會使融資及融券同樣顯著增加，但融資增加幅度亦較融券顯著。 / This study aims to examine the relationship between an announcement of voluntary forecasts and credit transactions, including margin and short transactions. In general, an announcement of good news would attract investor to employ margin for a long position, and vice versa. Since only noisy trader can employ credit transaction in Taiwan, this study hypothesizes that investors would follow the announcement for making rational expectation. The results of this study could help understand how noisy traders use a financial forecast. This study selects the samples occurred between 1995 and 1997 to test the established hypotheses. 　　The empirical results can be summarized as follows. 　　●If the announcement of voluntary forecast occurred prior to the release of quarterly, semiannual, and annual reports, both good and bad news simultaneously cause an increase of margin and short transactions during this period. However, the magnitude of margin transactions is significantly higher than that of short transactions. 　　●If the announcement of voluntary forecast occurred subsequent to the release of quarterly, semiannual, and annual reports, both good and bad news simultaneously cause an increase of margin and short transactions during this period; however, the magnitude of margin transaction is significantly higher than that of short transaction. 　　Since noisy traders are essentially information followers, their judgement significantly relates to functional efficiency of informational intermediaries. These empirical results imply the function of informational intermediaries requires further improvement.

Nietzsche is a name not often invoked in relation to the topic of responsibility. This study reveals, however, that his work engages vigorously with the problem of responsibility in modernity on both the conceptual and methodological levels. In the concept of &quote; bad conscience,&quote; Nietzsche presents a " dangerous and multi-coloured " alternative to the more monochrome varieties of self-consciousness which ground theories of individual responsibility in the work of other modern philosophers, such as Locke and Kant. The complexity of Nietzsche's approach to self-consciousness allows him to shed light on the range of interconnected practices of responsibility and irresponsibility that characterize modern life. It also raises pressing questions about the possibility and conditions of philosophy in modernity. In grappling with " bad conscience" within the performative structures of his own thought, Nietzsche makes experimental use of methodological resources drawn from both the ancient and modern traditions of Western philosophy. In particular, this study examines Nietzsche's appropriation and " reinterpretation" of meditational methods which form part of the ancient philosophical " art of living," and which re-emerge in altered form, in the work of Descartes. In Nietzsche's writings, such methods are used to provoke and reflect upon the passions of " bad conscience," a dangerous practice which involves the risk of exacerbating this " illness," but which also promises to give birth to new insight and skill in confronting the problem of responsibility in modernity.

<p>The purpose of this essay is to discuss what a sensual interpretation of art is and what it should include. The discussion is based on an attempt to do a sensual interpretation of the Greek-British artist Helen Chadwick’s Cacao and Wreaths to Pleasure. Chadwick was an artist working with well-known materials in new and unexpected ways. An interpretation of her works should include the fact that her art affect us on different levels, both intellectually and sensually. The history of art includes very few examples of interpretations engaging all senses. Therefore this essay is based on literature in adjacent disciplines like aesthetics, inter art studies and synaesthesia. The thesis of The bad garden is that an art experience includes interplay between senses. This interplay which creates additive sensations, a fact that is not taken into consideration in an interpretation based on only vision. The conclusion is that a sensual interpretation should be a merge of traditional disciplines and must be characterised by subjectivity, contextuality, and intersensuality.</p>

<p>Bullying is a serious problem for many children and youths in today’s society. Surveys have shown that more than 145 000 children and youths are concerned by the problem as a victim or as bullies. The purpose with this survey is to obtain a clear picture of the students’ views of bullying in physical education and health.</p><p>The main questions in this study are:</p><p>·         Does bullying occur in a bigger extent within the subject physical education and health than within other subjects?</p><p>·         In which elements during physical education lessons is the risk highest to be exposed to bullying?</p><p>·         Are there any differences concerning the students’ views of physical education in relation to what age they are. </p><p>To acquire an understandable picture of bullying I have chosen to do a literature study where different kinds of definitions are presented. There are also different varieties of bullying such as physical or social.  Further, to answer my research questions, I have done interviews with students in secondary school.</p><p>Physical education and health is a subject where bullying is more common than in other school subjects according to my results. Further the survey shows that lessons in swimming is an element where the risk to be exposed to bullying is highest.</p><p>Since bullying is a big problem in today`s school I think that it`s important that the staff has good knowledge when it comes to bullying. With open eyes and a big commitment I think that we can go far when it comes to the problems with bullying.</p> / <p>Mobbning är i dagens samhälle ett allvarligt problem för många barn och ungdomar, och då framförallt i skolan men även på fritiden. Undersökningar har visat att mer än 145 000 barn och ungdomar är berörda av problemet som offer eller som mobbare. Syftet med den här undersökningen är att få en inblick i elevers uppfattningar angående mobbning inom ämnet idrott och hälsa.</p><p>Frågeställningarna jag använt mig av är:</p><p>·         Förekommer mobbning i större utsträckning inom ämnet idrott och hälsa än inom övriga ämnen?</p><p>·         Under vilket moment inom ramarna för idrott och hälsa är det störst risk att bli utsatt för mobbning?</p><p>·         Hur skiljer sig uppfattningarna i årskurserna 5-9 åt då det gäller mobbning under lektioner i idrott och hälsa?</p><p>Jag har genomfört en litteraturundersökning för att få en klarare bild av begreppet mobbning. I denna undersökning presenteras olika definitioner, liksom att det finns olika typer av mobbning såsom fysisk och social. För att få svar på mina frågeställningar har jag gjort en intervjuundersökning med elever i årskurserna 5-9.  Enligt mina resultat är ämnet idrott och hälsa ett ämne där mobbning förekommer i större utsträckning än inom övriga ämnen. Vidare visar också min undersökning på att bad är det moment inom ämnet där risken att bli utsatt för mobbning är som störst</p><p>Eftersom mobbning är ett stort problem i dagens skola anser jag att det är viktigt att all berörd personal har goda kunskaper om mobbning. Med öppna ögon och ett stort engagemang tror jag att det går att komma långt med mobbningsproblematiken.</p>

Spreadsheets are a widely used end-user programming tool. Field audits have found that 80-90% of spreadsheets created by end users contain textual and formula errors in spreadsheets. Such errors may have severe negative consequences for users in terms of productivity, credibility, or profits. To solve the problem of spreadsheet errors, researchers have presented manual and automatic error detection. Manual error detection is both tedious and time-consuming, while automatic error detection is limited to only finding some formula error categories such as formula reference errors. Both approaches do not provide the optimum result in error detection. We have tested a new error detection approach by detecting bad smells in spreadsheets, which is an indication that an error might be present. Originally developed for object-oriented programming, examples include the large class, and the lazy class. We have adapted the concept of bad smells to spreadsheets. Each bad smell detector might indicate an issue in the spreadsheet, but the indication is not definitive, since the user must examine the spreadsheet and make a final judgment about whether an error is actually present. We evaluated 11 bad smell detectors by analyzing the true positives against the false positives. The result shows that six detectors can highlight some error categories, such as categorical errors and typographical errors. / Graduation date: 2013

Bullying is a serious problem for many children and youths in today’s society. Surveys have shown that more than 145 000 children and youths are concerned by the problem as a victim or as bullies. The purpose with this survey is to obtain a clear picture of the students’ views of bullying in physical education and health. The main questions in this study are: ·         Does bullying occur in a bigger extent within the subject physical education and health than within other subjects? ·         In which elements during physical education lessons is the risk highest to be exposed to bullying? ·         Are there any differences concerning the students’ views of physical education in relation to what age they are.  To acquire an understandable picture of bullying I have chosen to do a literature study where different kinds of definitions are presented. There are also different varieties of bullying such as physical or social.  Further, to answer my research questions, I have done interviews with students in secondary school. Physical education and health is a subject where bullying is more common than in other school subjects according to my results. Further the survey shows that lessons in swimming is an element where the risk to be exposed to bullying is highest. Since bullying is a big problem in today`s school I think that it`s important that the staff has good knowledge when it comes to bullying. With open eyes and a big commitment I think that we can go far when it comes to the problems with bullying. / Mobbning är i dagens samhälle ett allvarligt problem för många barn och ungdomar, och då framförallt i skolan men även på fritiden. Undersökningar har visat att mer än 145 000 barn och ungdomar är berörda av problemet som offer eller som mobbare. Syftet med den här undersökningen är att få en inblick i elevers uppfattningar angående mobbning inom ämnet idrott och hälsa. Frågeställningarna jag använt mig av är: ·         Förekommer mobbning i större utsträckning inom ämnet idrott och hälsa än inom övriga ämnen? ·         Under vilket moment inom ramarna för idrott och hälsa är det störst risk att bli utsatt för mobbning? ·         Hur skiljer sig uppfattningarna i årskurserna 5-9 åt då det gäller mobbning under lektioner i idrott och hälsa? Jag har genomfört en litteraturundersökning för att få en klarare bild av begreppet mobbning. I denna undersökning presenteras olika definitioner, liksom att det finns olika typer av mobbning såsom fysisk och social. För att få svar på mina frågeställningar har jag gjort en intervjuundersökning med elever i årskurserna 5-9.  Enligt mina resultat är ämnet idrott och hälsa ett ämne där mobbning förekommer i större utsträckning än inom övriga ämnen. Vidare visar också min undersökning på att bad är det moment inom ämnet där risken att bli utsatt för mobbning är som störst Eftersom mobbning är ett stort problem i dagens skola anser jag att det är viktigt att all berörd personal har goda kunskaper om mobbning. Med öppna ögon och ett stort engagemang tror jag att det går att komma långt med mobbningsproblematiken.

An individual’s bad news reporting behavior has been studied from a number of perspectives and has resulted in a variety of research streams including the MUM effect (or reluctance to transmit bad news), whistle-blowing, and organizational silence. While many scholars in different areas have studied reporting behavior, it has not been widely discussed in the information systems literature. This dissertation research addresses an individual’s bad news reporting behavior (and its antecedents) in the troubled IT project context. Many social phenomena are multi-causal (Hollander 1971). The silence phenomenon involved in an individual’s bad news reporting behavior is multi-causal too. While prior research has identified many antecedents to the bad news reporting behavior, it has not provided any systematic approach for categorizing them. In this dissertation, the antecedents are categorized into three different levels: personal factors (i.e., individual-level factors), situational factors (i.e., project-level factors), and organizational factors. This research empirically investigates how the antecedents at different levels affect (i.e., encourage or discourage) an individual’s decision to report or not report bad news in the IT project context. The dissertation follows a multi-paper model, and includes three independent, empirical studies, each with its own research model focusing on personal, situational, and organizational factors.

I Sverige genomförs kontinuerliga befolkningsundersökningar i syfte att ge information om indikatorer på ohälsa samt risk- och skyddsfaktorer. Resultaten av dessa presenteras i olika nationella redogörelser samt landstingsrapporter. Det finns idag ingen aktuell sammanställning av ohälsans utveckling med värden för enbart Uppsala län, denna uppsats avsåg därför att bidra med detta. Resultaten visade på en minskning i den självskattade dåliga hälsan över tid, då materialet delades upp på kön och ålder. En relativ ökning av skillnaderna i ohälsa mellan förvärvsarbetande, arbetslösa och förtidspensionerade kunde också observeras. Den relativa ökningen syntes tydligast mellan förvärvsarbetande och förtidspensionerade. Riskfaktorer som visade sig särskilt effektfulla till att skatta sin hälsa som dålig eller mycket dålig var mycket dålig trivsel med sina arbetsuppgifter, svåra besvär med trötthet och svåra besvär med ängslan oro eller ångest. Vidare upplevde sig arbetslösa i högre utsträckning vara utsatta för riskfaktorn nedlåtande behandling, vilket är i linje med tidigare presenterade resultat. Resultaten i uppsatsen kan vara till hjälp vid planering för folkhälsoarbete mot skillnader i hälsa och för en god och jämlik hälsa i Uppsala län. Ifall insatserna på området behöver prioriteras kan denna uppsats vara till hjälp då den lyfter fram de förtidspensionerades utsatta situation. Eftersom den självskattade dåliga hälsan bland övriga sysselsättningsgrupper inte har förbättras under de senaste åren, kan det vara en fingervisning om att pågående insatser bör ses över. Då denna studie bekräftade tidigare resultat avseende arbetslösas upplevelse av nedlåtande behandling och dess effekt på hälsan, tyder det på att folkhälsoarbetet i länet kan lägga visst fokus på detta problem. / In Sweden continuous population surveys operates to provide information on indicators of poor health and risk and protective factors. There is currently no current compilation of ill health development of values for only Uppsala County; this paper therefore intended to contribute to this. When the material was divided by gender and age, the results showed a decrease in self-rated bad health. Also the results showed a relative increase of differences in health between occupational groups. The relative increase was shown most distinct between the employed and the early retired. Risk factors that proved particularly effective at estimating their health as poor or very poor were very poor satisfaction with your work, severe problems with fatigue, and severe problems with anxiet, worry or anxiety. Furthermore unemployed perceived themselves being exposed to the risk factor condescending treatment, which is in line with previously announced results. Therefore this paper can be helpful in planning for public health efforts to combat health disparities and for a good and equitable health in the county. If the efforts in this area need to be prioritized, then this essay can be helpful when it highlights the early-retired vulnerable situation. Since the self-rated poor healths among other employment groups haven’t improved in recent years, it may be a hint that the ongoing efforts should be reviewed. As this study confirmed previous findings regarding the unemployed experience of condescending treatment and its effect on health, it indicates that public health efforts may put some focus on this problem.