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A technology licensing model with endogenous timing
No full textBased on a licensing model where a licensor (an innovator) is itself a producer in the product market, this research investigates the endogenous timing of setting a quantity (price) under unit-royalty licensing, fixed-fee licensing, and two-part tariff licensing contracts. We demonstrate that the results of equilibrium timing depend on the various payment terms of a licensing contract as well as the innovation size. For the fixed-fee licensing contract, both firms play a simultaneous game under Cournot competition and play a sequential game under Bertrand competition. In contrast, both firms play a sequential game under Cournot competition and play a simultaneous game under Bertrand competition when the innovator licenses via a unit-royalty licensing contract and the innovation size is relatively large.補正完畢NL
資產減損及關鍵查核事項對未來現金流量預測之影響
No full text本文透過拆解財務報表組成項目，探討資產減損之會計科目對於未來營業活動現金流量之預測能力，分析關鍵查核事項對財報品質之可能影響。本研究分別觀察預期信用損失、存貨跌價損失與不動產、廠房及設備減損等三項減損與未來營業現金流量之關係。根據我國上市櫃企業（不含金融業）2016年至2019年之有效樣本分析，結果發現預期信用損失及存貨跌價損失皆與未來現金流量具顯著正向關係，支持我國企業是基於傳訊動機認列此兩類資產之減損，當企業對未來營業現金流量越有把握者，會認列較高之減損金額；而不動產、廠房及設備之減損則與未來營業現金流量呈現負向關係，顯示企業基於忠實表述進行此類減損。本研究發現資產減損與未來營業現金流量之關係，多僅存在於會計師未出具關鍵查核事項之企業，故研究支持關鍵查核事項之報導，可提供減損預測未來營業現金流量之資訊價值。此外，整體而言本研究發現，裁決性應計絕對值較高之企業，其減損預測未來營業現金流量之能力，顯著高於裁決性應計絕對值較低之企業。對未被出具關鍵查核事項之企業而言，其財報若是經由產業專家查核者，預期信用損失對未來營業現金流量之預測能力，顯著高於非產業專家查核之企業。惟若會計師已出具關鍵查核事項時，減損金額預測未來營業現金流量之能力，並不受產業專家與否之影響。補正完畢TW
Bioelectrical impedance phase angle as a marker for tracking inflammatory responses after exercise: potential clinical applications and assessment - A systematic review
No full text生物電阻抗分析是一種安全、非侵入性及高時效評估身體組成的工具，並廣泛應用於評估營養不良風險及預後情況，多數病理研究己證實相位角與發炎指標的關係。過去應用於運動之相位角研究多聚焦在身體組成、肌肉質量與功能變化等，但對於運動誘發之發炎反應對於全身或局部相位角的影響較少受到關注。運動訓練模式、運動強度及水合反應可能為重要的變項，影響發炎反應與相位角之關係。因此，本文從細胞受損之觀點，回顧過去研究中運動訓練模式及運動強度對發炎指標和相位角之影響。文獻回顧後發現，促發炎指標上升會破瓌細胞結構並且降低細胞膜的電容性，由於細胞外液的比率增加，導致PhA下降。不同強度的運動對PhA有不同的影響。低強度運動對細胞健康有正面影響，而高強度運動可能導致暫時性的PhA下降，但隨著修復過程PhA會回升。由於目前研究運動誘發之發炎反應與相位角變化的實證研究仍是少數，且在本回顧文獻中的運動強度設計也有所差異。因此探討運動誘發之發炎指標與BIA參數之間的關係及變化趨勢是一值得發展及研究的議題。補正完畢TW
Effectiveness of controlling COVID‑19 epidemic by implementing soft lockdown policy and extensive community screening in Taiwan
No full textStrict and repeated lockdowns have caused public fatigue regarding policy compliance and had a large impact on several countries’ economies. We aimed to evaluate the effectiveness of a soft lockdown policy and the strategy of active community screening for controlling COVID-19 in Taiwan. We used village-based daily confirmed COVID-19 statistics in Taipei City and New Taipei City, between May 2, 2021, and July 17, 2021. The temporal Gi* statistic was used to compute the spatiotemporal hotspots. Simple linear regression was used to evaluate the trend of the epidemic, positivity rate from community screening, and mobility changes in COVID-19 cases and incidence before and after a level three alert in both cities. We used a Bayesian hierarchical zero-inflated Poisson model to estimate the daily infection risk. The cities accounted for 11,403 (81.17%) of 14,048 locally confirmed cases. The mean effective reproduction number (Re) surged before the level three alert and peaked on May 16, 2021, the day after the level three alert in Taipei City (Re = 3.66) and New Taipei City (Re = 3.37). Mobility reduction and a lower positive rate were positively associated with a lower number of cases and incidence. In the spatiotemporal view, seven major districts were identified with a radial spreading pattern from one hard-hit district. Villages with a higher inflow degree centrality among people aged ≥ 60 years, having confirmed cases, specific land-use types, and with a higher aging index had higher infection risks than other villages. Early soft lockdown policy and detection of infected patients showed an effective strategy to control COVID-19 in Taiwan.補正完畢DE
A flow-based statistical model integrating spatial and nonspatial dimensions to measure healthcare access
No full textAssessing access to healthcare for an entire healthcare system involves accounting for demand, supply, and geographic variation. In order to capture the interaction between healthcare services and populations, various measures of healthcare access have been utilized, including the popular two-step floating catchment area (2SFCA) method. However, despite the many advantages of 2SFCA, the problems, such as inappropriate assumption of healthcare demand and failure to capture cascading effects across the system have not been satisfactorily addressed. In this paper, a statistical model for evaluating flows of individuals was added to the 2SFCA method (hereafter we refer to it as F2SFCA) in order to overcome limitations associated with its current restriction. The proposed F2SFCA model can incorporate both spatial and nonspatial dimensions and thus synthesizes them into one framework. Moreover, the proposed F2SFCA model can be easily adapted to measure access for different types of individuals, over different service provider types, or with capacity constraints in a healthcare system. We implemented the proposed model in a case study assessing access to healthcare for the elderly in Taipei City, Taiwan, and compared the weaknesses and strengths to the 2SFCA method and its variations.補正完畢NL
Data-driven profitability: contrasting insights into TRB strategies in Taiwan and China stock markets
No full textThe growing interest in data-driven trading motivates the need to clarify whether technical rules consistently generate profitability across markets with different structural characteristics. This study aims to compare the effectiveness of Trading Range Breakout (TRB) strategies in Taiwan and China, addressing the research problem of whether long positions triggered by major price breakouts can deliver sustainable returns in both markets and whether their performance varies systematically. Using large datasets of extensive historical index data, the results show that long positions based on 240-day highs or lows produce significant returns in both markets, with momentum strategies proving more effective in China and contrarian strategies performing better in Taiwan. This study contributes to existing knowledge by revealing that TRB profitability depends on market-specific conditions rather than uniform principles, thereby offering a more nuanced theoretical understanding of technical rule performance and providing investors with evidence-based insights for navigating diverse financial environments.補正完畢GB
Charisma vs. discounts: a catalyst for online engagement in tourism and hospitality?
No full text補正完畢GB
Enhancing Investment Profitability: Study on Contrarian Technical Strategies in Brent Crude Oil Markets
No full textIn the context of heightened oil price volatility, mastering technical trading strategies is essential for informed investment and sound decision making. This study explores the effectiveness of contrarian technical trading strategies in the Brent crude oil market, aiming to enhance returns in the face of persistent market fluctuations. Utilizing historical price data, this research formulates trading rules based on overbought and oversold signals derived from the Relative Strength Index (RSI) and the Stochastic Oscillator Indicator (SOI). It assesses their performance through a range of Average Holding Period Return (AHPR) metrics, emphasizing the 250-day AHPR as a proxy for one-year returns. The findings show that RSI-based strategies, especially those using a threshold of 25, are most effective in oversold conditions, achieving peak profitability of over 40% in Quarter 2. The conclusions highlight the importance of parameter flexibility, strategic timing, and responsiveness to market dynamics in optimizing the contrarian strategy performance. The implications suggest investors and managers can refine strategies by accounting for behavioral biases, market timing, and flexible parameters, while enhancing big data analytics in technical trading.
Keywords: contrarian trading; Brent crude oil market; relative strength index (RSI); stochastic oscillator indicator (SOI); trading timing; big data analytics補正完畢CH