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防疫保險中斷交涉保險人締約過失責任之探討-從最高法院 106 年度台上字第 1362 號民事判決出發
No full text2022 年第一季國內新冠肺炎疫情發生變化，Omicron 病毒傳染力高且染疫人數暴增，引發民眾搶買防疫保險，進而衍生保險人拒絕訂約之爭議。基本上，財產保險公司銷售的防疫保險屬於一年期健康保險且無保證續保，締約雙方本無法期待契約一定成立，一方自得中斷訂約，各方須承擔自己在契約協商過程中所產生的費用。然而，個案事實若加入其他因素，契約交涉已達其中一方信賴契約即將締結的地步，中斷訂約即有違反誠信之締約責任。當要保人之信賴內容與在當事人處所發生之事實有所出入，因為此項不一致而造成損害，加上保險人先契約義務之違反有過失，則可形成完整的信賴損害，且具保護之必要。在防疫保險拒絕訂約之爭議，經要保人同意附加自動續約附加條款，保險金額並未異動、降低或縮減承保範圍，保險人寄發續保通知且要保人預繳保險費，於到期前完成續保程序且保險金額未異動、降低或縮減承保範圍之案例，保險人之言行舉止使要保人須承擔一定費用支出，引致要保人正當信賴防疫保險即將締結，基於誠信，保險人有通知、警告、保護義務（例如相較於平時，在病毒變異染疫人數暴增且民眾搶買保險時，通知成功完成訂約的機會、警告契約可能無法在足夠的時間內完成），以免要保人遭受損失，義務違反則有信賴賠償責任。補正完畢TW
Exploring the influence of Team-Based Learning on Self-Directed Learning and Team Dynamics in Large class General Education Courses
No full textTraditional lecture-based teaching often struggles to foster student engagement, active participation, and deep learning in large-class general education courses. As class sizes grow, students may become passive learners, limiting their ability to develop essential skills such as self-directed learning and teamwork. Innovative instructional strategies are needed to address these challenges and create a more interactive, student-centered learning environment. Team-Based Learning (TBL) has emerged as a practical pedagogical approach that promotes collaboration, critical thinking, and student accountability. This study investigates the influence of TBL on Self-Directed Learning (SDL) and Team Dynamics (TD) through a quasi-experimental design. One class was classified as the experimental group (TBL), while the other was classified as the control group (traditional lecture-based teaching). Data were analyzed using independent-samples one-way ANCOVA and the Johnson–Neyman method to examine the impacts of TBL on SDL and TD. The results indicate that the experimental group adopting TBL outperformed the control group in both SDL and TD. The ANCOVA results revealed that TBL had a significant positive impact on the self-monitoring factor of SDL after controlling for pre-test scores. Furthermore, the Johnson–Neyman analysis demonstrated that the effect of TBL varied across different pre-test levels, suggesting that the influence of TBL on SDL and TD was more pronounced under certain conditions. Overall, this study supports the effectiveness of TBL as a pedagogical strategy in large-class general education courses, highlighting its potential to enhance students’ SDL and TD. These findings provide valuable insights for future teaching practices and curriculum design, emphasizing the need for more interactive, student-centered learning approaches in higher education.補正完畢CH
Onsite measurement using CMOS MEMS flow sensors on rotating turbine blades
No full text補正完畢國際Bandung, IndonesiaID
MEMS modification of PDMS microchannels applied to the particle separation
No full text補正完畢國內宜蘭縣，台灣TW
The Relationship between Company Performance and Stock Price-The Moderating Effect of Key Audit Matters
No full text本研究旨在探討關鍵查核事項是否會在公司績效對股價的影響中產生調節效果，並以2016年至2022年的臺灣上市上櫃公司作為研究對象。新式查核報告出現的目的，不僅是希望以更嚴謹的方式，監督企業的營運狀況，更重要的是促進會計師與企業的溝通，讓其能夠更了解企業可能發生的潛在風險，並且將此資訊揭露於關鍵查核事項段，同時也增進了與投資人間的溝通，幫助其完善投資策略，因此，本文將核心聚焦於關鍵查核事項，探討當KAM內容越多時，投資人對於企業所揭露的公司績效是否會出現懷疑或保留態度，亦即當KAM字數及項次越多時，是否會弱化績效對股價的影響，實證結果顯示，無論KAM以揭露字數或揭露項次衡量，以及公司績效不管是以資產報酬率、股東權益報酬率、TOBINSQ及每股盈餘衡量，均減緩了績效對股價的正向影響，表明關鍵查核事項的揭露，確實能夠使投資人對原來企業所揭露的公司績效出現懷疑或保留態度，因此才弱化了對股價的正向影響。整體而言，透過本研究之實證結果，關鍵查核事項是具有資訊價值，且具有警示作用，能為社會大眾揭露更深層的企業風險資訊，藉此更全面的了解企業，完善投資決策。補正完畢國內台北市，臺灣TW
