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Predicting students’usage intention of personal carbon passbook by using artificial neural network method
No full textAs the impacts of climate change intensify, global attention to environmental protection and carbon emission reduction continues to grow. In response to this trend, Taiwan is actively implementing various energy-saving and carbon-reduction policies. Among these, the concept of the personal Carbon Passbook is gradually emerging, aiming to encourage individuals to reduce carbon emissions through daily actions. This study references the Unified Theory of Acceptance and Use of Technology (UTAUT) to design a questionnaire survey, targeting undergraduate to doctoral students to explore the factors influencing their willingness to use the Carbon Passbook. Artificial Neural Networks (ANN) are then employed for analysis and prediction.
The research results show that when predicting with complete constructs, the accuracy and weighted average F1-Score are 0.87 and 0.88, respectively. After removing different constructs, both accuracy and the weighted average F1-Score decrease, especially when the Facilitating Conditions (FC) construct is removed, indicating that facilitating conditions have a significant impact on students' willingness to use the Personal Carbon Passbook. Based on these results, it is recommended that managers prioritize enhancing relevant technical support and basic resources when promoting the Personal Carbon Passbook. This ensures that students can use the Personal Carbon Passbook conveniently, effectively increasing their willingness to use it.
This study reveals the key factors influencing students' intention to use the Carbon Passbook and provides targeted suggestions, hoping to encourage more young people to actively participate in carbon reduction activities and contribute to achieving the global net-zero emission goal.Department of Management Sciences, Tamkang University補正完畢國際新北，台灣TW
OPTIMAL SCHEDULING OF PREVENTIVE MAINTENANCE FOR MRT PLATFORM SCREEN DOORS
No full text目前國內捷運月台門檢修排程方式多為人工經驗規劃與指派，過程不僅費時且缺乏彈性與效率，若營運環境改變，就必須耗時重新進行排程規劃。有鑑於此，本研究透過時空網路流動技巧與數學規劃方法，考量捷運檢修人員每日工時、車站檢修時間及車輛旅行時間等相關實務限制，以最小化總作業時間為目標，構建捷運月台門預防檢修作業排程模式，並以某捷運公司的一個月檢修資料進行實際測試，透過CPLEX最佳化軟體進行求解與敏感度分析。測試結果顯示模式求解品質良好，效率性高，後續可提供捷運公司管理者進行月台門預防檢修排程之參考。補正完畢TW
Employees as Early Adopters of Robotic Technology: A Self-Identity Approach with Service Improvisation-Generated Outcomes.
No full textThis research uses a self-identity approach to explore how employees’ self-identity regarding robotic technology influences performance expectancy and effort expectancy, subsequently shaping their willingness to be early adopters. Additionally, the study examines the moderating roles of top management support and personal innovativeness. Data were collected through a survey of 588 full-time employees from three- to five-star hotels in Taiwan that had implemented service robots for at least 6 months. The results revealed that performance expectancy and effort expectancy mediated the relationship between self-identity and adoption willingness. Top management support strengthened the positive relationship between effort expectancy and adoption willingness, whereas personal innovativeness moderated the link between adoption willingness and service improvisation. The findings highlight that the willingness to adopt robotic technology enhances service improvisation, thereby improving service recovery performance.補正完畢TW
Pricing Optimization for Inventory with Integrated Storage and Credit Constraints
No full textPrice is a pivotal determinant of market demand, as higher prices typically reduce sales while lower prices stimulate them. Thus, incorporating price-dependent demand into inventory models is both realistic and necessary. In practice, limited storage capacity often forces retailers to rent additional space, motivating the adoption of two-warehouse systems. Trade credit also plays a critical role in supply chain management: suppliers may offer cash discounts or deferred payments to encourage larger orders, while retailers extend credit to customers to boost sales. To reduce default risk, however, retailers usually provide only partial credit. Considering the time value of money, costs and profits are assessed using discounted cash-flow analysis to account for payment delays and inflation. This study develops an integrated supplier–retailer–customer chain model that (1) incorporates price-dependent demand, (2) includes a rented warehouse for limited storage, (3) considers partial trade credit, (4) links two-level trade credit terms to order quantity, and (5) evaluates financial performance on a present-value basis. The model aims to maximize total profit by determining optimal price, replenishment cycle, and order quantity. Numerical and sensitivity analyses confirm that extending supplier credit can lower prices and improve overall profitability, offering useful insights for strategic inventory management.補正完畢TW
Latitude-based approach for detecting aberrations of hand, foot, and mouth disease epidemics
No full textBackground
Epidemics of hand, foot and mouth disease (HFMD) among children in East Asia have been a serious annual public health problem. Previous studies in China and island-type territories in East Asia showed that the onset of HFMD epidemics evolved with increased latitude. Based on the natural characteristics of the epidemics, we developed regression models for issuing aberration alerts and predictions.
Methods
HFMD sentinel surveillance data from 2008 to 2014 in Japan are used in this study, covering 365 weeks and 47 prefectures between 24 and 46° of north latitude. Average HFMD cases per sentinel are standardized as Z rates. We fit weekly Z rate differences between prefectures located in the south and north of a designated prefecture with linear regression models to detect the surging trend of the epidemic for the prefecture. We propose a rule for issuing an aberration alert determined by the strength of the upward trend of south–north Z rate differences in the previous few weeks. In addition to the warning, we predict a Z rate for the next week with a 95 % confidence interval.
Results
We selected Tokyo and Kyoto for evaluating the proposed approach to aberration detection. Overall, the peaks of epidemics in Tokyo mostly occurred in weeks 28–31, later than in Kyoto, where the disease peaked in weeks 26–31. Positive south–north Z rate differences in both prefectures were clearly observed ahead of the HFMD epidemic cycles. Aberrations in the major epidemics of 2011 and 2013 were successfully detected weeks earlier. The prediction also provided accurate estimates of the epidemic’s trends.
Conclusions
We have used only the latitude, one geographical feature affecting the spatiotemporal distribution of HFMD, to develop rules for early aberration detection and prediction. We have also demonstrated that the proposed rules performed well using real data in terms of accuracy and timeliness. Although our approach may provide helpful information for controlling epidemics and minimizing the impact of diseases, the performance could be further improved by including other influential meteorological factors in the proposed latitude-based approach, which is worth further investigation.補正完畢DE
Does the Auditor Certification Network Influence Fee Competition for New Clients? Perspective on the Industrial Relatedness of Corporate Groups
No full textThe aim of this study is to investigate whether an audit firm's certification network (hereafter also referred to as audit network) influences auditors' strategies to reduce fees in the competition for new client engagements and whether the influence of the audit network varies according to industry diversity within corporate groups (hereafter also referred to as groups). In addition, the study aimed to shed light on how an audit network influences audit quality. The empirical results suggest that a broader audit network does not lead to winning engagements from existing clients within groups by undercutting fees, regardless of the degree of industry relatedness, and that it also limits the use of discretionary accruals by firms. However, for new clients with a higher degree of industry relatedness, a broader audit network is more likely to win new client engagements through more aggressive underbidding of fees. It is also observed that auditors are more likely to allow these new clients to use negative discretionary accruals to reduce earnings. The empirical results of the study help to understand how audit networks influence audit fee underbidding. They provide insights from the perspective of industry relatedness within groups and thus address the impact of audit networks on audit quality in such an environment.補正完畢TW
Voluntary disclosure of environmental, social, and governance information; firm performance; and idiosyncratic risk
No full text補正完畢TW
從中國監管制度變化探討保險公司銀保業務影響與趨勢-以C保險公司為例
No full text近年，銀行保險在中國發展快速，成為各家保險公司除了發展傳統個人業務之外的必爭之地。對於近10年在中國開始崛起的銀行系保險公司更是將銀保作為重要的保費來源。但在缺乏完善的監管體制下，導致各家保險公司容易使用各種不合規的方式，比如補貼手續費及佣金之外的費用做為爭取保險通路的合作機會或是業務發展的手段。在同一費率標準下，大型保險公司在費用上會更加有優勢，對於其他中小型保險公司會造成排擠效應，也減少了保險公司針對客戶需求去提升產品或是創新的發展性。如何創建銀行保險一個穩定且健康發展的環境，從國內外文獻都指出離不開監管制度的介入。
中國的監管體制從分業監管到現在中央金融監管（一體化）根據市場的經濟變化到銀行及保險公司的經營規範發佈過多種政策，也在各階段對銀行保險市場的整體銷售出現不同的影響，另外各家保險公司的風險控管策略也會隨之改變，導致主力銷售的銀行保險產品出現變化。目前針對保險公司相關研究大多側重於銀保銷售策略、發展現狀、存在問題以及前景。但較少結合監管的體制變化去分析對於保險公司在銀保的影響及變化。
本文透過研究國外及中國監管體制和政策的變革，結合中國銀保不同階段的銷售規模及產品變化，以C保險公司為例，以其財務數據、銀行保險銷售數據及關鍵人物深入訪談，運用定量與質性分析法做出分析。探討不同監管機制跟政策下，對保險公司在風險管理手段、產品銷售策略及與銀行通路合作方式的變化及挑戰。
希望本文能提供有價值的參考資訊，幫助銀行和保險公司更好地應對監管變革，制定適應市場變化的經營策略，提升市場競爭力。也能為監管機構提供政策制定和實施的參考依據，幫助其更好地理解市場需求和風險特徵，從而制定更加科學和有效的監管政策。補正完畢TW