110023 research outputs found
Sort by
The Influence of Directors’ Expertise on the Value-Relevance of Accounting Numbers and the Effects of IFRS Adopting
No full text[[abstract]]本研究以固定效果之非平衡式追蹤資料建構實證模型，以 2008 年至 2018年，我國上市櫃公司為主要研究對象，檢測董事會成員的專業性對 IFRS 實施後會計資訊相對價值攸關性的影響。實證結果顯示，IFRS 實施後，公司董監事具專業會計背景之比例與盈餘資訊之相對價值攸關性呈正向關係。另一方面，亦降低盈餘與權益帳面相對價值攸關性價值反向抵換效果之負向關係。因此如果公司董監事具專業會計背景並發揮公司治理的功能，某種程度下可以提高 IFRS實施後財務報表的會計資訊相對價值攸關性。本研究進行若干敏感性測試，分別以不同董監事專業性衡量方式、次年三月股價、排除金融危機影響之測試，實證結果大致雷同，顯示實證結果具相當程度穩固性。[[abstract]]Accounting Expertise;Earnings;Equity book value;Value Relevanc
The design and improvement of fire glove by using ergonomics method
No full text[[abstract]]以人因工學為出發，依此概念來改變消防手套穿戴模式以提高效率、顧及安全、維護健康和舒適為目標。論文中的實驗在探討消防手套穿戴模式的改變對手部握力的最大之意志收縮施力(Maximum Volitional Contraction， MVC)的影響及靈敏(精確)度績效的影響。再由受測人員填寫問卷作出統計與分析，了解個人對消防手套的認知與使用上的經驗，做出歸納與建議，創新消防手套穿戴方式的另一新思維。Ⅰ握力實驗採多因子設計，因子包含手套（徒手、單層防割手套、雙層防割手套加防火手套及消防手套）、受試者30名，因變?則為 MVC等。實驗結果顯示，在 MVC 部分，徒手之握?最大，單層防割手套次之，而雙層手套排後消防手套手套則最小。Ⅱ靈敏(精確)?實驗，實驗採多因子設計，因子包含手套（徒手、單層防割手套、雙層防割手套加防火手套及消防手套）、受試者30名，因變?為靈敏(精確)度。實驗結果顯示，操作完成時間徒手最快，單層防割手套次之， 而雙層手套排後消防手套則最久。[[abstract]]For the purpose of safety, health, and comfort, the fire glove, which starts from the concept of Ergonomic, is redefined by the way it wears. The experiment aims to explore and discuss the different wearing of fire glove and its influence on MVC(Maximum Volitional Contraction) and sensitivity. The experience and cognition of firefighters gathered from questionnaire being analyzed contribute to the new and innovative wearing of fire glove. Ⅰ.The gripping strength experiment with multi-factorial design, which include glove(bare hand, one-layer glove, two-layer with cutting and fire-proof glove), 30 participants, and the dependent variable is sensitivity. The experimental results present the operational time with bare hand is fastest, followed by the one-layer glove second and the last is the two-layer glove
A Study on the Intention of Police Officers to Use Robo-advisors
No full text[[abstract]]科技進度下，金融科技作為人工智慧科技與金融服務的結合已經正在蓬勃地發展中，AI理財顧問功能應育而生，能透過大數據資料庫分析，實施自我理財評估和資產投資組合管理，並且做出風險預測及控制管理，在提高金融服務效率與財務績效方面具有重大潛力，警察機關員警身為社會上治安不可或缺的腳色，因為工時長、作息較不固定，加上需瞭解AI理財顧問的服務內涵、服務風險與突破心理障礙，恐會耗時不少，本希望透過研究，藉由公司聲譽，資訊品質、服務品質，服務質量，服務承諾、政府監督、及對AI科技態度等構面，結合公司信任度和科技信任度兩個中介變數，另加入監督控制構念，以檢測警察人員對AI理財顧問信任與使用意圖的影響為何。 過去無論國內外對於此研究相當的不足，本次研究對象選擇全臺灣各地警察機關員警的問卷題項，發掘各構面之影響因素，研究結果顯示：公司聲正面影響警察人員對公司的信任度，對AI科技的態度、對技術的信任度、監督控制均正面影響警察人員對AI理財顧問的信任度有正向關係。警察人員對AI理財顧問服務的信任度會正向影響其使用意圖。[[abstract]]As a result of the advances in science and technology, financial technology that combines artificial intelligence (AI) and financial services is enjoying flourishing development, so that robo-advisors emerge as the times require. Through big data analytics, robo-advisors can conduct wealth management self-evaluation and investment portfolio management while performing risk predictions and control management. Therefore, they have great potential in boosting financial service efficiency and improving financial performance. Police officers who play an indispensable in maintaining social order are subject to long working hours and inflexible work schedules. As such, it would be time-consuming for them to thoroughly understand the service items and service risks of robo-advisors and to break their psychological barriers. In view of the above, with the two intervening variables of corporate credibility and technology credibility, this study introduces the concept of supervisory control and conducts analyses from the dimensions of corporation reputation, information quality, service quality, service guarantees, government supervision, and attitudes toward AI. Through these efforts, this study aims to identify the degree of trust of police officers in AI-based robo-advisors and their intention to use them.The survey results show that corporate reputation positively affects the degree of trust of police officers in robo-advisors, while the attitudes toward AI, trust in technology, and supervisory control all have a positive effect on their trust in robo-advisors. Meanwhile, the degree of trust is found to positively affect police officers’ intention to use them
A Study of Smart Applications and Website Service Quality on Continuous Online Purchase Intention
No full text[[abstract]]智慧應用對於網路購物佔有舉足輕重的影響?。而隨著網路的發展與普及，消費者得以便利迅速且大?的在網路上搜尋其資訊，再加上人工智慧及大數據的智慧應用下，導致網站服務品質愈發向上，到現今網站服務品質已變成企業重視的服務項目之一。 因此本研究之目的乃由消費者網路購物之角度出發，探討智慧應用及網站服務品質對於消費者網路購物之決策是否具影響?，並進一步分析，行為確認理論對於消費者滿意度與持續網購意願間所產生的效果。本研究採用實證分析方法，研究對象為具備網路購物經驗者，以問卷調查方法收集資料，使用Smart PLS進行資料分析驗證，共蒐集有效問卷217份。經分析結果顯示智慧應用、網站服務品質及消費者確認皆對消費者滿意度有正向影響，而消費者滿意度進一步會影響到持續網購意願，此構面亦有正向影響；但再子細項部分智慧應用中的人工智慧技術及網站服務品質中的履行性則未獲支持。 因此，本研究對於實證結果建議購物網站之經營者，藉由建立好的購物網站及其購物品質，提升消費者滿意度，再加以推展會員化系統管理，以便在眾多購物網站中佔優勢。[[abstract]]Smart applications have a significant influence on online shopping. With the development and popularity of the Internet, consumers can search for information on the Internet conveniently and quickly; also, along with the application of artificial intelligence and big data, the quality of website services has been improved. Nowadays, the quality of website services has become one of the important services for enterprises.The purpose of this study is to investigate the effect of smart applications and website service quality on consumers' online shopping decisions from the perspective of consumers' online shopping, and to further analyze the effect of expectancy confirmation theory on consumer satisfaction and continuous online shopping intention. This study used empirical analysis to collect data from respondents with online shopping experience by using questionnaires. The results of the analysis showed that smart applications, website service quality, and consumer confirmation all had positive effects on consumer satisfaction, and consumer satisfaction further influenced continuous online shopping intention. However, the sub-components of artificial intelligence technology in smart applications and fulfillment in quality of service were not supported.Therefore, the empirical results of this study suggest that the operators of shopping websites should build a good shopping website with high purchase quality to enhance consumer satisfaction, and then promote membership system management in order to gain an advantage among many shopping websites
Perceived product loyalty and Taiwan's electronic component industry
No full text[[abstract]]目的：這項研究的目的是建立客戶的品牌關係，以說明公認信任以及公認價值如何影響電子行業中的產品忠誠度。設計/方法論/方法：本研究使用定量方法來檢驗提出的假設。本問卷共收集了 234 名受訪者。進一步的 SEM 和引導方法用於檢查本研究中的數據。結果：這項研究的結果是，產品的公認品質和公認體驗對於公認信任具有正面影響，而原產國與公認意識對於公認信任具有負相關關係。原產國和產品的公認品質對於公認價值具有正面影響，而公認意識和公認經驗對於公認價值具有負面影響。另外，公認信任和公認價值對於公認忠誠度具有正面影響。研究局限性：該研究有潛在的局限性，模式中的效果評估是基於未來的實驗研究。啟示：這項研究的發現針對尋找零件的行銷的人，像是商業上或客戶或製造商皆提供了多個方向，這將有助於他們了解台灣電子零件行業如何製造產品以及如何通過安排每個變量的解釋來運送產品，也顯示了每個變量之間的關係之影響。獨創性/價值：本研究的目的是總結台灣先進電子元件行業中有關信任和公認價值的信息。[[abstract]]Purpose: This research aims to develop customer brand relationships that explain how perceived Trust and perceived value affect product loyalty in the electronic component industry.Design/Methodology/Approach: – This study uses a quantitative approach to examine the proposed hypotheses. This questionnaire collected 234 respondents. Further SEM and bootstrapping methods are conducted to examine the data in this study.Findings: - The findings from this study are products perceived quality and perceived experience that have a positive influence on perceived trust while the country of origin and perceived awareness have a negative relationship on perceived Trust. Country of origin and product perceived quality have a positive influence on perceived value. At the same time, perceived awareness and perceived experience have a negative relationship with perceived value. Perceived Trust and perceived value have a positive effect on perceived loyalty.Research Limitations: - This research has potential limitations, and the effect evaluations in the model are based on future experimental studies.Implications: - The finding of this research suggest several directions for marketing and business or customer’s or manufacturer who are looking for components, and it can help them to understand how Taiwan electronic component industry manufacturing the products/components and how it delivers a product by arranging the explanation of each variable, also shown the influences between each variable relationship.Originality/value: – The purpose of this study summarizes Trust and perceived value in the advanced Taiwan electronic component industry
Application of consumer behavior model onSwimming Pool Operator─Thecase study of Yang－yang Swimming Pool
No full text[[abstract]]本研究以洋洋室內溫水游泳池為研究地方，探討游泳池顧客之消費行為模式。研究者依據相關理論，以自編之「游泳池消費者之消費行為模式量表」為研究問卷。於2020年4月至5月於洋洋室內溫水游泳池，針對現場313位消費者進行問卷發放。經分析結果顯示：(一)男女消費者在兩變項間度具明顯差異；(二)兩變項間有正向關係(r：.66,p < . 001)；(三)兩變項間有正向影響(R?：.43,p < . 001)。根據結果，建議經營管理者應更強化顧客服務策略，例如：會員週、會員專屬活動等，以更鞏固競爭優勢。此外，研究主要探討游泳池消費者之消費模式，建議研究可深入其他相關經營議題作探討。[[abstract]]This study was toinvestigate the relationships amongcustomer satisfaction and loyalty.The participants were 313 Yang－yang swimming poolcustomers. The questionnaire was issued. The results show that: (1)Customer satisfaction and loyalty among consumers of different gendersare significant differences; (2) Relationship between customer satisfaction and loyaltyis positive(r=.66, p <.001); (3) Customer satisfaction will positively affect loyalty (R2=.43, p<.001).It is recommended that managers should formulate customer service strategies, such as: member week, member-only activities, etc., in order to further consolidate the competitive advantage. In addition, this research mainly discusses the customer satisfaction and customer loyalty of Yang-yang indoor heated swimming pool consumers. It is recommended that future relevant researchers can delve into other business issues for relevant research
The business model and future development of sunset industries-take photocopy shops for example
No full text[[abstract]]在各個大專院所附近都可以看到影印店的蹤跡，隨著時代的變遷、科技的進步，影印機從早期的類比進步成數位，大大提升了影印店的產能與品質，但是因為影印店的投資成本不算高，所以很多人可以很容易的進入這個市場，加上大環境的影響，所以影印業界價格戰的狀況處處可見，也因為科技不斷的進步，智慧型手機、平板電腦的問世，很多企業和學校都開始實行無紙化作業或上課，對影印業來說完全是一大衝擊，面對這個市場越來越小，競爭者卻越來越多的窘境，影印店應該要如何求新求變，才能在現在這個艱困的環境中找到更多元的商機。 本技術報告使用SWOT分析、五力分析、STP 市場定位、4P行銷分析、商業模式九宮格來分析神影影印，利用分析工具來找出優勢與劣勢，展開整個經營的架構，從中去分析每個細節與相關性，找到在現今環境下最適合的商業模式與未來發展。[[abstract]]Many photocopy shops can be found near colleges. As time changes and technology progresses, copy machines have evolved from the early analogue photocopiers to digital photocopiers, which greatly improves the productivity and quality of photocopy shops. Since the cost of running a photocopy shop isn’t high, many people can enter this market easily, coupled with the impact of the environment, and so thus resulting in the price wars of photocopy industry. Also, because of the continuous advancement of technology, and the advent of smartphones and tablets, many enterprises and schools start to implement paperless operations and classes, which greatly impacts the photocopy industry. Facing the dilemma of the shrinking market and increasing competitors, by what means can the photocopy shops pursue innovation and new changes in order to seek more diverse business opportunities in this adverse environment? This technical report analyzes a photocopy shop called Shen Ying Photocopy by using SWOT Analysis, Five Forces Analysis, STP, the marketing theory of 4Ps, and Business Model. Also, utilizes analysis tools to discover the advantages and disadvantages, unfolds the entire managing structure, and then analyzes every detail and the correlation from within, and finds out the most suitable business model and future development for the current environment
Renewable energy adoption in Thailand’s hotel industry
No full text[[abstract]]摘要目的 - 本研究旨在製定指南，以實現酒店業採用可再生能源技術的可持續性。本研究的目的如下：（1）建立一套有效的屬性來評估酒店業採用可再生能源的情況；（2）確定可再生能源採用方面之間的相互關係；（3） 提供適當的標準，以協助酒店管理層採用可再生能源。研究方法學 - 本研究採用模糊德爾菲法（FDM）和模糊DEMATEL法作為研究方法。 FDM用於屬性的有效性，並提供酒店業專家組對泰國酒店業可再生能源採用初始集屬性的意見。模糊DEMATEL方法用於識別屬性之間的相互關係，並將這些屬性劃分為層次結構模型。獨創性/價值 - 採用可再生能源是克服泰國化石燃料危機的有效途徑，因為它環保和創新、可以提高酒店業長期財務績效和生產力；然而，採用新技術的高投入及其吸引顧客的價值仍然是酒店業者最關心的問題。研究結果 - 結果表明，技術創新（A1）、環境創新（A3）和社會對可再生能源的接受度（A4）是影響REA的原因因素。最重要的前五個原因是可再生能源的位置（C2）、可再生能源（C3）、環境可行性（C4）、綠色選擇（C8）和節能（C10）。這些結果提供了對泰國REA真實和準確的了解，並為酒店管理開發行動方案。研究局限性 - 初始屬性是從以往文獻和行業專家那裡獲得的，可能會導致現有研究導致框架不完整。本研究僅限於泰國REA中的5個方面和22個標準，造成了結果推廣的局限性，同時，本研究採用了混合方法，對影響評價結果的專家缺乏經驗和知識造成的不利因素進行了評價。[[abstract]]ABSTRACTPurpose – This study aims to develop the guidelines to achieve sustainability in adopting renewable energy technology in hotel sector. The objective of this study is identify as follows: (1) To develop a valid set of attributes for assessing the adopting renewable energy in the hotel sector; (2) To determine the interrelationships between the renewable energy adoption aspects; (3) To provide the suitable criteria for developing the guidelines to assist hotel management in adopting renewable energy. Methodology – This study applies the fuzzy Delphi method (FDM) and the Fuzzy DEMATEL methods as a research methodology. FDM is used for the validity of attributes and providing the opinion from the group of experts in the hotel industry to the initial set of Renewable energy adoption in Thailand hotel industry’s attribute. Moreover, Fuzzy DEMATEL methods is used to identify the interrelationship between the attributes and classified these attributes into the hierarchy structural model.Originality/value – Adopting renewable energy is the effective ways to overcome the fossil fuels crisis in Thailand due to its environmental friendly innovation, long term financial performance and productivity of the hotel business; however, the high investment for adopting the new technology and its value to attract hotel customers are still the major concern of hoteliers.Findings – The results indicate that technology innovation (A1), environmental innovation (A3) and social acceptance toward renewable energy (A4) are causal aspects influencing REA. The top five causal criteria which have the highest important level are location for utilizing renewable energy (C2), renewable energy sources (C3), environmental feasibility (C4), green options (C8) and energy conservation (C10). These results provide practical and accurate understanding of REA in Thailand as well as explored an action plan for the hotel management.Research Limitations – The initial attributes were acquired from the previous literature and industrial experts which could be the cause of incomplete framework due to the extant studies. This study is limited to 5 aspects and 22 criteria in REA in Thailand which creating the limitation in generalization of the results as well as employed hybrid methods to evaluate the attributes which resulting to the disadvantage from the lacking of experience and knowledge of the experts which effecting the results
Paradoxical Leadership, Succession Process and Firm Performance under the Context of Family Business
No full text[[abstract]]本研究目的以東方(華人)情境的視角來探討家族企業之矛盾領導對於企業績效影響，並探究家族企業在世代接班之矛盾領導與績效之關係，本研究經過論述提出四個假設以求驗證，採用問卷調查法進行研究，有效回收公司層次共173份世代配對之金融開發業、高科技或生技業與服務業等家族企業有效問卷。並透過描述性統計、探索性因素分析、驗證性因素分析、信度分析、相關分析以及階層迴歸分析等方法分析資料，本研究結果獲得驗證：第一，矛盾領導對於企業績效具正向影響；第二，矛盾領導對世代接班具正向影響；第三，世代交班對企業績效具正向影響；第四，世代接班對矛盾領導行為與企業績效具中介效果。最後提出實務管理意涵供家族企業參考。[[abstract]]This study aims to explore the impact of the paradoxical leadership in family business on firm performance from the perspective of oriental (Chinese) context. The study also explores the relationship between the paradoxical leadership and performance of the family business in the succession process. Four hypotheses are proposed and then empirically tested. The study finally obtained a total of 173 valid questionnaires for family businesses in the financial industry, high-tech or biotechnology industry and service industry, etc. The questionnaires are paired cross-generations and firm-level. The data were analyzed by descriptive statistics, exploratory factor analysis, confirmatory factor analysis, reliability analysis, pearson’s correlation analysis and hierarchical regression analysis. The four proposed hypotheses are all statistically supported. First, paradoxical leadership has a positive impact on firm performance. Second, paradoxical leadership has a positive impact on succession process. Third, succession process has a positive impact on firm performance. Fourth, succession process shows a full mediating effect on the relationship between paradoxical leadership and firm performance. Finally, some managerial implications are proposed for family businesses
Perspective the Candidates' Personal Image Combining the Network of Community and Advertising Strategies on Winning Factors of Election
No full text[[abstract]]在資訊充分的科技時代中，民主政治選舉與候選人個人形象、廣告策略、網路社群經營對勝選因素的關係程度，是一有趣且值得探討的議題。本研究旨在探討受試者對候選人個人形象認知、廣告策略與網路社群經營等因素，對影響勝選因素的關係程度，並分析選民對候選人所提出之競選廣告是否會影響對該候選人的勝選因素？而候選人的個人形象是否會影響選民投票給該候選人的意願，並且瞭解候選人網路社群經營策略，對影響勝選因素的關係程度。其次是分析?同背景變項之受試者對候選人的個人形象偏好程度。本研究方法以文獻探討法，廣泛蒐集相關理論文獻以建立受測者個人形象、廣告策略、網路社群經營和勝選因素之??基礎，並由相關研究文獻產出問卷之題項內容，並採問卷調查法進?第一手相關資?之蒐集。問卷調查對象以中部地區一般18歲以上之公民為受測對象，採??抽樣方式選出300位訪調對象，最後回收樣本為250份。問卷回收後，採描述性統計、t 檢定、單因子變??分析、皮爾森積差相關與迴歸分析等，進?資?分析。本研究結果如下： 一、部分受訪者人口變項與候選人個人形象、網路社群與廣告策略有顯著差異存在。二、部分受訪者人口變項與勝選因素有顯著差異存在。三、候選人個人形象、網路社群、廣告策略與勝選因素有顯著相關存在。四、網路社群、廣告策略結合候選人個人形象對勝選因素具中介影響效果。 本研究根據上述研究結果對候選人之網路社群、廣告策略等提出建議，以供未來選戰候選人選舉策略規劃之參考。[[abstract]]In an age of information and technology, the democratic election results is highly correlation with a candidate’s personal image, advertising strategy, online community management, and voters’ willingness to vote. It is an interesting and worthwhile topic. The purpose of this study is to explore how subjects' perceptions of candidates' personal image, advertising strategies, and online community management affect voters' willingness to vote, and analyze whether voters' campaign advertisements proposed by candidates affect their voting willingness? Whether the voter’s personal image of the candidate will affect his or her willingness of voter, and understand how the candidate’s online community management strategy affects the voter’s voting propensity. Next, it is to analyze the influence of subjects with the same background variables on the candidate's personal image preference. In this study, not only literature review is used to analyse the relevant research and theories regarding the personal image, advertising strategies, social media management and voting willingness, but the questionnaire survey is also adopted to collect data. The subjects are the samples of questionnaire survey, and the convenience sampling is used. After the collection of questionnaires, the data are analysed via descriptive statistics, t-test, one-way ANOVA, Pearson correlation coefficient, and regression analysis.The results are shown as below:(1) Candidate image, political advertising, social media management have a positive impact on winning factors.(2) In different background variables, the candidate image has differences.(3) There are signification correlation level with among the candiater’s inmage, social media, advertising strategy, and winning strategy of election.(4) The social media, advertising strategy combied cantiater’s personal inmage to winning factors of voting have mediating effective. The results will provides relevant comments to the candidates and the researchers who are interested in same subject in the future