98047 research outputs found
Sort by
Does the Corporate Governance Evaluation System Have Warning Functions?
No full text本研究旨在探討公司治理評鑑系統是否存在示警性的監督功能，實證結果發現，公司治理評鑑系統對進行應計項目盈餘管理及透過異常營業活動現金流量進行實質盈餘管理之企業具示警功能。本文也發現，由產業專家所查核之公司，評鑑系統的示警效果更為明顯，且評鑑系統對於不同企業生命週期之公司，其監督功能亦有所差異。由於應計項目盈餘管理具迴轉之特性，在審計產業專家查核下，對於營運風險較高之公司，評鑑系統對其調整前期盈餘，以使當期盈餘能符合盈餘目標之管理行為具示警功能；而對於營運穩定性較高之公司，評鑑系統對其將當期盈餘調整向下之應計項目盈餘管理也具示警功能。其他分析也發現，公司治理評鑑系統存在抑制公司次期異常營業活動現金流量使用程度之修正效果，顯見評鑑系統對於不同營運穩定度之公司具有評鑑等級差異之資訊價值。補正完畢TW
Student Perspectives on the Efficacy of Three Teaching Strategies for EMI Learners in Intermediate Microeconomics: Prerecorded Videos, Experiential Learning, and Traditional Approaches
No full text補正完畢TW
The metabolic syndrome is associated with the risk of urothelial carcinoma from a health examination database
No full textPurpose
The metabolic syndrome was associated with bladder cancer in the previous studies. However, there have no large-scale cohort studies to elucidate the relationship between metabolic syndromes and urothelial carcinoma including urinary bladder urothelial carcinoma (UBUC) and upper tract urothelial carcinoma (UTUC).
Methods
We analyze a population-based cohort study by using physical examination data and diagnosis of UC from the Taiwan Cancer Registry Database. Differences in demographic and clinical characteristics among UTUC and non-UTUC groups, UBUC and non-UBUC groups were compared. Odds ratios (ORs) for determining risk factors were estimated through the multiple logistic regression model.
Results
A total of 557,063 records for 211,319 participants which consisted of 31 UTUC and 309 UBUC met the eligibility criteria in this study. Our results showed that female are more likely to develop UTUC than male. As opposed to UTUC, male are more likely to develop UBUC than female. It also showed that participants smoked or chewed betel quid daily are more likely to develop UBUC. Age and estimated glomerular filtration rate (eGFR) are significantly increased the risk of developing UTUC. The association between the eGFR and risk of UTUC is stronger (P < 0.001) for eGFR < 45 (vs. eGFR ≥ 75, OR = 6.795; 95% CI 2.901–15.917). Metabolic syndrome is related to higher risk of UBUC incidence [OR was 1.373 (95% CI 1.104–1.707)].
Conclusions
There was a significant relationship between the incidence of UBUC and metabolic syndrome. Renal function impairment presents higher risk in both UBUC and UTUC development.補正完畢DE
Strategic resource allocation for marketing night tourism in ancient towns: an economic perspective
No full text國科會補正完畢US
Natural Hedging on Overseas Investment of Insurance Companies: Application of Copula Functions between Interest Rate and Exchange Rate
No full textIME補正完畢國際Tartu University, EstoniaES
Do the legal and expert power of auditors enhance financial statement comparability? Evidence from audit fee premiums in Taiwan
No full text補正完畢TW
Evaluating the Optimal Solution on Crowdfunding, Angel and Venture Capital Based on the Hierarchical Framework Case Study of Lending Company in FinTech
No full textThe presented framework implements the modify Delphi method and analytic hierarchy process (AHP). First, the evaluation model establishes a hierarchy with two perspectives, seven sub-criteria and three external financing approaches. Next, the AHP is utilized to the model to obtain the relative weights of the criteria. Finally, the application of the decision making process will list the optimal external financing alternative for start-up firm in Lending Company in Financial Technology Industry (LCFTI) on the basis of their rankings in the architecture. Academically, the proposed model can evaluate the optimal financing alternative in external financing activity for start-up firms of LCFTI. Commercially, this study provide an useful tool to entrepreneurs for determining the critical factors on measure the optimal financing alternative in external financing activity for LCFTI. And, the outcomes are able to improve the financing efficiency in external financing activity for LCFTI entrepreneurs or start-up firms.補正完畢TW
Evaluating the optimal digital transformation strategy using hierarchical sensitivity decision model: A case study of tourism industry
No full textIn this study, we addressed the critical challenge of digital transformation (DT) strategy evaluation in the tourism industry. While the literature extensively discusses DT's importance, it lacks quantitative frameworks for systematic strategy prioritization under varying market conditions, leaving practitioners without actionable decision-support tools. Therefore, we presented a comprehensive hierarchical decision support system that integrates the Analytic Hierarchy Process (AHP) with robust sensitivity analysis. The analysis identified "Digitalized Customer Preferences" as the paramount success factor and "Business Model Transformation" (BMT) as the optimal strategy. Critically, sensitivity analysis revealed a 78.68% threshold for "Digital Consumer Demand", where strategic priorities shifted from BMT to product-service optimization. These findings advance DT theory through dynamic, threshold-based strategy frameworks while providing tourism managers with quantitative guidance for adaptive strategic decision-making based on market dynamics.補正完畢US
