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盈餘動能與盈餘創新高動能
No full textDepartment of Banking and Finance, Tamkang University
In this study, the ratios of monthly sales to the highest monthly sales of
listed companies in Taiwan are used to construct the highest monthly sales
momentum strategy, which generates significant positive average returns over 1-
to 12-month holding periods. The highest monthly sales momentum is a unique
effect that persists even after controlling price momentum, 52-week high price
momentum, earnings momentum, sales momentum, investor attention, and risk. I
also find that investors tend to overreact to good news near the highest sales and
underreact to bad news far from the highest sales, so that there is no long-term
price reversal in the highest monthly sales momentum.補正完畢TW
內外兼顧抑或厚此薄彼？從動機歸因角度探討知覺內、外 部企業社會責任對員工組織認同的效應
No full text本研究結合歸因理論和社會認同理論，建立一個平行中介式調節模型，驗證員工知覺外部企業社會責任（簡稱ECSR）與內部企業社會責任（簡稱ICSR）的交互作用，是否會透過員工對CSR動機的歸因（包含實質性動機歸因與象徵性動機歸因），促使其組織認同改變。雖然近期學者已經投入ECSR與ICSR兩者不對等之研究議題，以及探討知覺不同類別CSR一致性是否可能引發員工對組織實施CSR進行實質性或象徵性動機歸因；然而，根據歸因基礎模型，人們針對特定事件可能會同時發展多元歸因認知因此本研究認為，探討員工知覺組織ECSR與ICSR兩者投入程度的交互作用會如何影響員工的實質性動機歸因以及象徵性動機歸因，而此兩種不同的動機歸因又會對員工產生何種不同效應，實有相當必要，惟目前相關研究仍不多見。本研究採取兩階段問卷調查以降低共同方法變異（Common Method Variance; CMV），有效樣本為209位全職員工，使用Mplus 8.3進行模型檢驗。研究證實ECSR和ICSR的交互作用，與CSR的實質性動機歸因存在正向關係，但與CSR之象徵性動機歸因存在負向關係。其次，CSR實質性動機歸因與員工之組織認同存在正向關係，但象徵性動機歸因則與組織認同存在負向關係。最後，ECSR和ICSR的交互作用會透過實質性和象徵性動機歸因的雙中介路徑，間接地對組織認同產生效應。文末提出理論與管理意涵以及未來研究建議。補正完畢TW
第85期
No full text歐洲晴雨表(Eurobarometer)2025年3月發布2024年歐洲青年調查報告，顯示最重視的核心價值為人權、民主與和平，生活成本、氣候與環境議題最受青年關注。雖然多數青年對歐盟持支持態度，但對運作方式存在不滿。社群媒體已成為青年獲取資訊主要管道，Instagram、TikTok和YouTube使用最頻繁。讀者專欄探討歐盟排放交易機制發展與改革，從《京都議定書》到氣候中和目標。歐盟自2005年建立全球首個溫室氣體排放交易機制，經二十年發展成為世界最大國際碳市場，採用「污染者付費」原則，涵蓋電力、鋼鐵等高碳排產業。國內電子版TW
The Study of Applying the Double Diamond Model into Regional Revitalization: Case Study about Enhancing Agriculture Digital Marketing Capability
No full text社群媒體正夯，然農村在行銷概念、影音內容、製作技術皆較為匱乏，相關地方創生研究也較少針對強化農村數位行銷能力進行探討。本研究以「看見臺灣三星四季－農文共裕幸福農村」計畫進行個案研究，運用設計思考雙鑽石模型架構梳理地方創生導入數位行銷之歷程。本研究發現：1.農村創生過程需整合跨領域專業，觀察在地特色、訪談利害關係人，以了解地方優勢、盤點資源與辨識問題；2.推動農村創生可透過青銀共學機制整合外部資源，提昇數位行銷能力；3.農村創生引進數位科技創造顧客五感體驗，融合在地人文、物產、景點，激發想像空間與體驗機會；4.外部產學單位為地方創生共創協作者角色。本研究探索、定義、創造、執行階段，相關研究發現可供未來相關欲導入數位行銷之農村地方創生計畫參考。補正完畢TW
The Impact of a Custom-Published Textbook on Learning and Participation among EMI Freshmen
No full text補正完畢SR
The fluctuations in the international reserve currency portfolio of Special Drawing Right
No full textThe International Monetary Fund (IMF) created the Special Drawing Rights (SDRs) with 16-currencies in 1969 as a reserve asset and a unit of account. In 1980, the IMF modified the composition of and weights to calculate the exchange rate on 5-currencies. This paper mainly discusses the adjustments to the composition of the SDRs and the corresponding weights in terms of the daily exchange rate from 1981 to 2022, using Markowitz's portfolio theory to calculate the changes in risk under the floating exchange rate system. This study shows that the IMF did indeed reduce the risk of exchange rate fluctuations補正完畢TW
Associations between community green view index and fine particulate matter from Airboxes
No full textUrban greenery can help to improve air quality, reduce health risks and create healthy livable urban communities. This study aimed to explore the role of urban greenery in reducing air pollution at the community level in Tainan City, Taiwan, using air quality sensors and street-view imagery. We also collected the number of road trees around each air quality sensor site and identified the species that were best at absorbing PM2.5. Three greenness metrics were used to assess community greenery in this study: two Normalized Difference Vegetation Indices (NDVI) from different satellites and the Green View Index (GVI) from Google Street View (GSV) images. Land-use Regression (LUR) was used for statistical analysis. The results showed that a higher GVI within a 500 m buffer was significantly associated with decreased PM2.5. Neither NDVI metrics within a 500 m circular buffer were significantly associated with decreased PM2.5. Evergreen trees were significantly associated with lower ambient PM2.5, compared with deciduous and semi-deciduous trees. Because localized changes in air quality profoundly affect public health and environmental equity, our findings provide evidence for future urban community greenspace planning and its beneficial impacts on reducing air pollution.補正完畢NL
The Pearson residual-based control charts for monitoring overdispersed count sequences
No full textMost existing control charts are designed for positively autocorrelated count data and seldom address the issue of overdispersion. The log-linear Poisson autoregression model (LLPAM) can capture overdispersion in count data, accommodate both positive and negative autocorrelations, and incorporate real-valued covariates. This makes it a more flexible alternative to the standard Poisson model. However, Shewhart-type charts applied to LLPAM often exhibit inflated false alarm rates and reduced sensitivity to parameter shifts under moderate temporal dependence. To address these limitations, we propose two monitoring schemes based on Pearson residuals (PRs): a Shewhart-type chart and an exponentially weighted moving average (EWMA) chart. Both methods allow simultaneous monitoring of LLPAM parameters under positive or negative autocorrelation. Simulation studies show that the proposed PR-based charts consistently outperform the observation-based Shewhart chart in terms of average run length (ARL), standard deviation of run length (SDRL), median run length (MDRL), and relative mean index (RMI), while maintaining false alarm rates close to nominal levels. An application to Escherichia coli infection data from North Rhine–Westphalia further demonstrates the practical utility of the proposed control charts.補正完畢US
