Forecasting, cost management and pricing policies are topics which have beenwidely investigated over time. Due to a lack of scientific research about therelationships between each of those subjects, these methods have beeninvestigated in combination with their outcomes. The purpose of this work was todevelop a framework which can be used by managers who want to make adecision in either of the subjects mentioned before. By the use of a qualitative, interpretive research design, a literature review was performed which led to some interesting findings. Generally, it can be said that the methods are not related directly, although the outcomes are linked and can often be used as a criterion for the decision making process for the other methods.

In Taiwan, the environment of medical treatment is changing drastically. In fact, business competition among hospitals in an agricultural county is obviously increasing today. It is a crucial challenge for a new and large-scale hospital to survive in an agricultural county at a location without good traffic network and high resident population. For some people who are living in agricultural counties, even though the economical predicament in buying health insurance and taking medical treatment has been alleviated due to execution of the national health insurance system, but obstruction on the way to taking medical treatment is still existing for lack of medical resource, traffic convenience and others. Additionally, the patient-transfer policy among medical treatment providers does not go to practice and effect very well. Therefore, what tactics drawn up to enhance the accessibility of medical service to patients are very important to the business management of a hospital in an agricultural county. The purpose and works in this thesis research are as follows: (1) To analyze the factors that influence the accessibility of hospital to the residents and to draw up the tactics that might be effective to enhance the accessibility. (2) To analyze the factors that influences the accessibility of medical service to the patients in hospital and to draw up the tactics that might be effective to enhance the accessibility. (3) To evaluate the effectiveness of the related tactics in business management of some selected hospitals, then to confirm what are good and effective tactics. In this research, Chung-Kang memorial hospital in Chia-Yi branch, abbreviated to CKCY hereafter, was selected as a major study object. Effectiveness of four tactics that are adopted and brought to practice by CKCY was evaluated. These tactics are improvement on traffic convenience, taking benefit from tactical cooperation, popularization by providing circulating medical service and efficiency enhancement by introducing electronic business (e-business) operation. In order to evaluate effectiveness of the tactics objectively, two hospitals were also selected as study objects for comparison with CKCY. The information and data from interview with key managers and answers of the designed questionnaires that were sent to some related employees in these hospitals are used as base to evaluate effectiveness of the tactics. Based on the analysis and evaluation done in this research, the conclusions are drawn up as follows: (1) Regarding the improvement of traffic convenience, the more faraway the town, the more obviously effective the tactic. Both the shuttle bus service provided by the hospital and the prompt assistance from volunteers in the hospital are more effective to increase the number of patients than the elongation of public bus lines. (2) Regarding the tactical alliance for regional isolation, the proper radial distance of the hospital-centered region for cooperating with other hospitals is around 30 kilometers. However, it is better to ally with hospitals located in neighboring counties. Within the short distance region, it would be helpful for hospitals to take tactic cooperation in vertically integrating the medical treatment resources via division of the medical care with different hospitals on different diseases, for example, acute or chronic diseases. In the horizontal integration, it would be helpful for hospitals to set up outpatient service centers in the allied hospitals. (3) Patient satisfaction to the circulating medical service for rural communities is very high and the ratio of return patients in the outpatient service is also very high. Therefore, the circulating medical service is worth taking into practice more actively. (4) Merits of electronic business (e-business) operation in the hospital comparing with traditional operation are confirmed and listed as follows: <1>Simplifying operation procedures <2>Reducing waiting time for patients to get medical treatment <3> Improving the accessibility of medical service and patient satisfaction <4> Ensuring the correctness and integrity of hospital operation <5>Saving labor cost of hospital operation.

Research on holding bank¡¦s risk-taking behavior have focused on the effect on the performace. Using data in Taiwan, this paper investigates the relationship between managerial ownership, franchise value and domestic bank¡¦s risk-taking behavior. ¡@This paper includes independent variances of total return risk, systematic risk and idoiosyncratic risk derived from the capital market, and includes dependent variances of managerial ownership, franchise value, financial leveal, operating leveal and total assets. ¡@This research indicates that: ¡@1.manager ownership is negatively related to both total return risk, systematic risk and idoiosyncratic risk. ¡@2.franchise value is negatively related to both total return risk and idoiosyncratic risk, and unlated to systematic risk. ¡@3.financial leveal is unrelated to both total return risk ,systematic risk and idoiosyncratic risk. ¡@4.operating leveal is positively related to both total return risk and idoiosyncratic risk, and unlated to systematic risk. ¡@5.total assets is unrelated to both total return risk, systematic risk and idoiosyncratic risk.

Retailing industry is facing sterner competition in satisfying consumers¡¦ needs due to diversified market demands and shorter product life cycles. Thus, the selling characteristics of retailers have changed significantly into multifunctional retailing. Under the trend of internationalization, multinational retailers gradually entered Taiwan and became the major retailing channel in Taiwan. This thesis aims at analyzing the characteristics of multinational retailers¡¦ managerial control systems, comparing their attributes under different conditions of: level of internationalization, capital structure and styles of managers, and determine whether different retailing chain would yield different managerial control systems. Research objectives are as follows: 1. To analyze the relation between the design, operation and staff styles in managerial control systems of retail stores located in different locations. 2. The relation between the level of internationalization and the level of structuralization of the retail stores¡¦ managerial control systems. 3. Serve retailing industry in Taiwan as an example, whether there are relations between stockholder structures and firms¡¦ managerial control systems. 4. To provide a basic model of improvement on managerial control systems in Taiwan¡¦s retailing firms under different cultural structures. This thesis applied both in-depth interview and questionnaire survey methods to gather practical experiences of the interviewees. Four aspects are used to analyze whether the internal managerial systems of retailers are different. Related studies are also consulted. The research discovered that although retailing is categorized into service industries, the consumers generally possess high price elasticity, thus methods are needed to lower costs. As a consequence, extreme centralization and bureaucratic control systems are necessary to a firm¡¦s success, especially to multinational retailers¡¦ managerial control systems.

This thesis serves auto part manufacturers as research objects, and categorizes them by market characters into types of OEM and AM strategy groups in order to discover the application differences in managerial control systems by group. This thesis aims at finding the relation between strategy group and their managerial control systems. This research took these firms¡¦ current application practices of managerial control systems as the cases. The outcomes of this study could provide a reference base for the management of underlying firms for the design and operation management of managerial control systems. This thesis developed related hypotheses via multiple case interview and questionnaire surveys with contingency point of view. The main hypotheses used in this study are: (1) Cost leadership group is facing a generally stable environment while differentiation group facing a generally uncertain environment, (2) Cost leadership group assumes less uncertainty in techniques, firms in this group aim at mass production while differentiation group assumes more uncertainty in techniques, aims at researching capacity, (3) Firms in cost leadership group have relatively formal, centralized and larger sized organizations while firms in differentiation group have flexible, decentralized and smaller sized organizations, and (4) Cost leadership firms value formal control, budgeting systems while differentiation firms value planning process and interpersonal control. Via interviews and questionnaires, the study discovered following points: OEM firms are categorized into cost leadership group, their managerial control systems think highly of cost budgeting and formal control; AM firms are categorized into differentiation group, their managerial control systems think highly of information process integration and participative budgeting. Gather quantitative information via mass amount of questionnaires is recommended. Researchers could also analyze and research further in practical realms through managerial control systems¡¦ tools in order to help forms design their tools for enhancing forms strategy implementation and objective attainment.

Thesis (Ph. D.)--University of Texas at Austin, 2002. / Vita. Includes bibliographical references (leaves 132-140). Available also in a digital version from Dissertation Abstracts.

Thesis (Ph. D.)--University of Oklahoma, 1995. / Includes bibliographical references.

Managerial communications often contain biased information because of managerial incentives and other influences. A common assumption in the accounting literature is that if investors are aware of managerial biases, they will be able to fully adjust for those known biases when reacting to managerial communications. Drawing on insights from psychology, I experimentally document that investors are not able to fully adjust for known biases in managerial communications--even when investors know the quantitative amount of the manager's bias. Indeed, investors behave contrary to economic theory as they are unable to fully unravel the effects of known biases when rendering judgments about the firm. My study has implications for researchers, regulators, and investors. / text

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