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A low-temperature variation reference current source with digital counting auto-calibration scheme
No full text補正完畢JP
Physical Properties of Gas Departing from Circular Rotation at 50 pc Scales Using the PHANGS-MUSE Galaxies
No full textNoncircular (NC) motions have been observed across various spatial scales in disk galaxies, yet the physical properties of the gas involved in these motions remain poorly constrained. Using data from 19 galaxies from the PHANGS-MUSE sample, we investigated the prevalence of NC flows at spatial resolutions of tens of parsecs. We developed a new tool for 3D kinematic modeling of data cubes and applied to the PHANGS-MUSE Hα spectral lines to recover the underlying circular, NC motions, as well as the intrinsic velocity dispersion in these objects. The PHANGS-MUSE galaxies exhibit rotation-supported disks with Vrot/σintrin ratios ≳5. Our analysis revealed ionized gas exhibiting NC motions at different amplitudes, with low velocity amplitudes of about 5 km s−1 associated with the axisymmetric rotation component, deviations of ∼10 km s−1 primarily linked to interarm regions and spiral arms, and larger deviations (>20 km s−1), found in the central and bar regions. We found that the velocity dispersion and the strength of ionization correlate with the amplitude of NC motions, suggesting that the underlying dynamics of the warm gas are closely tied to its physical properties.補正完畢US
Between Home and Travel: Procedural Rhetoric and Mobile Game ＂Traveling Frog＂
No full text本研究以「過程語藝」分析 2018 年初興起的手機遊戲《旅行青蛙》，試圖理解 這款療癒型、放置型小遊戲，為什麼會令玩家如此著迷?更透過該手機遊戲的語藝學 分析，說明數位文本中可能性空間的設計與操作，並開展「過程」概念在數位語藝中 的重要性。
在本研究中，可以見到該遊戲文本透過規則性的電玩空間建構，讓玩家在看似 簡單的過程中得到遊玩樂趣，藉由青蛙在家與旅行之間的細心準備與緩慢等待，回應 了不斷加速的現代性日常生活，獲得某種對峙與抵抗的片刻。透過《旅行青蛙》的例 證，從過程語藝的角度來看，玩家經由電玩文本過程的實踐，參與了遊戲觀點的表 達，而這正也是數位時代中語藝學的關鍵視野。補正完畢TW
Investigating Taiwan's Integrated Scenarios of Climate Change through Visualization Rhetoric in Science Communication
No full textVisualization rhetoric is used as an analytical framework to examinethe visualized texts 'telling the story' of climate change issues in Taiwan from 2000 to 2017. The categories, characteristics, and visualization techniques from a variety of climate-related visual images andcontexts will be explored from the perspectives of visual persuasiveness, visual performance, and visual value. Devices for understanding the epistemological value and cultural function of data visualization and new ways to link human activity with changing climate issues of climate change are explored. From this analysis, four integrated scenarios were developed: Preferred (green Taiwan), Disowned (expert system), Integrated (a culture of foresight), and Disintegrated (Giddens' paradox).補正完畢TW
Selective engagement under exclusion: Taiwan's state and corporate ESG and SDG strategies.
No full textTaiwan engages with global sustainability frameworks through selective participation, outside UN-based institutions. This article explains why a politically limited yet economically central actor invests in Environmental, Social, and Governance (ESG) standards and the Sustainable Development Goals (SDGs), and how functional participation creates opportunities for action without treaty-based participation. Using a dual-level approach, it combines a qualitative, theory-informed analysis of state engagement with a systematic content analysis of ESG reporting by ten Taiwanese firms. The findings reveal a consistent asymmetry in issue areas. At the state level, Taiwan prioritises climate-related visibility and technical alignment, including emissions targets aligned with the Paris Agreement, a 2050 net-zero commitment, and indirect involvement with UNFCCC processes through side events and public–private platforms. Conversely, labour governance is approached more cautiously via low-profile, non-binding channels rather than rights-focused supervisory frameworks. Corporate communication reflects this pattern: environmental disclosure is extensive and standardised, while social and governance reporting is more selective and tailored to external exposure and regulatory pressure. The article demonstrates how selective engagement functions as a strategy for managing regime complexity within fragmented governance arrangements, producing internationally recognisable alignment through standards, disclosure, and risk management.補正完畢GB
Announcement Effect of Monthly Revenue Hit Record-High for Taiwan-Listed Companies
No full textThis study takes Taiwan-listed common stocks with monthly revenue hit record-high from January 2013 to December 2021 as a sample. The event study method is used to test the announcement effect. The results show that stock prices have significant positive abnormal reactions around the revenue announcement date. That is, stock prices have a significant positive announcement effect on news of monthly revenue hitting a record high. Additionally, there is a positive relationship between the announcement effect and its ratio of monthly revenue to the historically highest monthly revenue and a negative relationship between the announcement effect and its monthly revenue size.補正完畢TW
Does the Social Ties of Independent Director and the Audit Partner's Engagement Networks Affect Accrual-Based Earnings Management?
No full text過去研究多僅針對獨立董事個人或會計師個人為企業帶來之影響進行探討，而本文不侷限於「個人」，而是以人與人之間透過學習或工作經驗而產生之「連結關係」或「合作關係」作為探討主軸。本文旨在比較公司之內部監督職能—獨立董事的社會性連結關係，以及外部監督角色—查核會計師的簽證網絡關係，以探討此二各別關係及其交互作用對於企業在進行應計項目盈餘管理之影響。實證發現，總經理與獨立董事若存在專業連結，會允許公司進行向上之裁決性應計數；若進一步觀察會計師簽證網絡關係之交互作用，發現當總經理與獨立董事存在專業連結且主簽會計師之一階簽證網絡關係愈高時，愈不會允許公司調整盈餘向上。希冀透過本文之實證發現，提供實務界及政府主關機關等利害關係人，對於未來獨立董事之資格要件及獨立性品質之認定標準，以及查核會計師選任規範上，更多細微之思考方向。補正完畢TW
FDI and the Misery Index in Saint Lucia: Analyzing the Impact on a Tourism-Dependent Economy
No full textThis study was conducted to examine the relationship that exists between Foreign Direct Investment (FDI) and the Misery Index (MI) in Saint Lucia. Moreover, other macroeconomic variables were included in order to understand their impact on FDI inflows into a small island developing economy. The research employs the Autoregressive Distributed Lag (ARDL) model to analyze the long-run and short-run relationships between FDI and the Misery Index. In addition, the study explores the influence of macroeconomic variables such as GDP per capita growth, trade openness, money supply, and total debt service on FDI inflows. Stationarity of the variables is confirmed using the Phillips-Perron (PP) and Augmented Dickey-Fuller (ADF) tests. It was found that there exists no significant long-run relationship between FDI and the Misery Index. However, GDP per capita growth, money supply, and total debt service, play a significant positive role in influencing FDI inflows. Moreover, there exists a negative relationship between trade openness and FDI. This relationship between trade openness and FDI can be attributed to Saint Lucia’s heavy reliance on tourism and not the trade- intensive sectors. In the short run, foreign direct investment has a negative relationship with money supply and the Misery Index. By examining the relationship between FDI and the Misery Index from the perspective of a small island developing state (SIDS) that is heavily dependent on tourism, this study contributes significantly to the existing literature.補正完畢TU
Expert Heterogeneity Assessment: Verification Based on the Subjective Indicators Survey of Public Governance in Taiwan
No full text有鑑於許多公共議題具有高度專業性，一般民眾難以熟悉和提供具體的意見或評價，因此，許多國際組織採用的公共治理調查，多依賴菁英或專家來獲取各種評分或建議，我國行政院國家發展委員會自2008年起，委外執行的臺灣公共治理主觀指標調查亦是如此。由文獻檢閱可知，目前仍少有實證研究就專家異質性對調查結果的影響進行評估，使我們對專家調查的測量品質了解相對有限。因之，本研究以2012年和2013年臺灣公共治理指標專家調查結果為例，利用Q-Q圖、蒙地卡羅模擬，以及多種統計檢定等量化分析方法，從方法論的角度探討：1.無反應與趨中選答的專家答題模式；2.隨機專家假設的抽樣模擬和假設檢定；3.不同專業領域的專家異質性比較。研究結果顯示，適度減少專家的回答量（如七大面向中允許避答三個以內）並不影響推論結果，尤其學界代表的回覆普遍呈現較高同質性。此外，不同參與次數的專家在「無反應」與「中間值」的填答模式上亦展現一致性。本研究不僅有助於理解專家異質性對公共治理評估成效的影響，亦提出專家調查設計的改進建議，包括：針對首次參與者舉辦調查說明會，以協助理解調查目的與釐清較長問卷內容；在受訪者配置上，平衡政府內、外部專家比例，以降低偏誤；適度減少學界專家樣本並增納企業與公民社會的多元觀點，以提升推論結果的包容性；專家填答方式則可透過隨機減少部分必答面向，或依據其專長分配作答，仍可維持整體評估品質之穩定性。補正完畢TW
Exploring the spatial association between the distribution of temperature and urban morphology with green view index
No full textUrban heat islands will occur if city neighborhoods contain insufficient green spaces to create a comfortable environment, and residents' health will be adversely affected. Current satellite imagery can only effectively identify large-scale green spaces and cannot capture street trees or potted plants within three-dimensional building spaces. In this study, we used a deep convolutional neural network semantic segmentation model on Google Street View to extract environmental features at the neighborhood level in Taipei City, Taiwan, including the green vegetation index (GVI), building view factor, and sky view factor. Monthly temperature data from 2018 to 2021 with a 0.01° spatial resolution were used. We applied a linear mixed-effects model and geographically weighted regression to explore the association between pedestrian-level green spaces and ambient temperature, controlling for seasons, land use information, and traffic volume. Their results indicated that a higher GVI was significantly associated with lower ambient temperatures and temperature differences. Locations with higher traffic flows or specific land uses, such as religious or governmental, are associated with higher ambient temperatures. In conclusion, the GVI from street-view imagery at the community level can improve the understanding of urban green spaces and evaluate their effects in association with other social and environmental indicators.補正完畢US