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[[alternative]]An Analysis of the Correlation between ESG and the Operational Efficiency of Taiwan's Banking Industry
No full text[[abstract]] 聯合國於2004年發佈《Who Cares Wins》提出：「ESG的行動與分數，能夠顯現出企業的長久性及財務表現」，當ESG分數越高越值得投資人信任，因此，被視為評估企業經營的指標。ESG 是由3大面向組成，分別是環境、社會及公司治理簡稱「ESG」。本研究利用資料包絡分析法(DEA)探討ESG本國銀行整體經營效率、銀行業實施ESG是否會提升經營效率、銀行業經營效率提升是否會提升財務績效及疫情是否影響銀行業經營效率，以本國銀行做為研究對象，本研究使用資料包絡分析法須具高同質性，故排除無實體分行的的純網路銀行樂天國際商業銀行、將來商業銀行及連線商業銀行，排除以非公司型態經營的中國輸出入銀行，排除依據農業金融法設立主管機關為農業金融局的全國農業金庫，共計35家銀行。本研究期間為2018年至2021年，共計4年的研究期間，2018年至2019年為非疫情期間，2020年至2021年為疫情期間，資料來源為各銀行年報、中央銀行官網及台灣經濟新報資料庫(TEJ)。實證結果發現，經營效率前三名為外商銀行或本國獨立銀行，本國銀行業整體在疫情後技術效率值呈現進步，進一步觀察發現，有13家銀行疫情後技術效率呈現衰退，疫情後技術效率進步有18家，4家維持不變，ESG與技術效率呈現顯著負相關，與規模效率呈正相關，純益率與技術效率、純技術效率顯著正相關，與規模效率呈顯著負相關，逾放比率與技術效率與純技術效率顯著正相關，存放比率、資本適足率與技術效率、純技術效率及規模效率不顯著，資產報酬率、利率敏感性缺口與淨值比率與技術效率顯著正相關。[[abstract]] The United Nations issued “Who Cares Wins” in 2004 and stated: “ESG actions and scores can show the long-term and financial performance of enterprises.” The higher the ESG score, the more trustworthy investors are. Therefore, it is regarded as an evaluation of business operations index of. ESG is composed of three major aspects, namely Environmental, Social and Governance (Environmental, Social and Governance) referred to as “ESG”. This study uses Data Envelopment Analysis (DEA) to explore the overall operating efficiency of ESG domestic banks, whether the implementation of ESG in the banking industry will improve operating efficiency, whether the improvement of banking operating efficiency will improve financial performance, and whether the epidemic will affect the operating efficiency of the banking industry. As the research object, the data envelopment analysis method used in this research must have high homogeneity, so pure Internet banks without physical branches, Lotte International Commercial Bank, Future Commercial Bank and Connected Commercial Bank are excluded, and non-corporate-type commercial banks are excluded. China Export-Import Bank, excluding the national agricultural treasury whose competent authority is the Agricultural Finance Bureau in accordance with the Agricultural Finance Law, has a total of 35 banks. The research period of this study is from 2018 to 2021, a total of 4 years of research period, 2018 to 2019 is the non-epidemic period, 2020 to 2021 is the epidemic period, the data sources are the annual reports of the banks, the official website of the Central Bank and Taiwan Economic News database (TEJ). Empirical findings show that the top three in terms of operating efficiency are foreign banks or domestic independent banks, and the overall technical efficiency of the domestic banking industry has shown improvement after the epidemic. Further observations found that 13 banks showed a decline in technical efficiency after the epidemic, and 18 banks experienced a decline in technical efficiency after the epidemic. The four companies remained unchanged, ESG is significantly negatively correlated with technical efficiency and positively correlated with scale efficiency, Net Profit Margin is significantly positively correlated with technical efficiency and pure technical efficiency, and significantly negatively correlated with scale efficiency, Non-Performing Loans is significantly positively correlated with technical efficiency and pure technical efficiency , Loan-to-Deposit Ratio , Bank of International Settlement ratio and technical efficiency, pure technical efficiency and scale efficiency are not significant, Return on Assets , Interest Rate Sensitive Ratio are significantly positively correlated with technical efficiency
[[alternative]]The Link between Taiwan's Financial Holding Companies' Stock Prices and Exchange Rates: Evidence from the COVID-19 Pandemic
No full text[[abstract]] 本研究探討15 家台灣金融控股公司(華南金、富邦金、國泰金、開發金、玉山金、元大金、兆豐金、台新金、新光金、國票金、永豐金、中信金、第一金、日盛金、合庫金)，受新型冠狀病毒流行(COVID-19)的影響，分析期間以世界衛生組織檢測出新型冠狀病毒(COVID-19)2020/01/12分為，前期自2018/01/12至2020/01/12止；後期自2020/01/12至2022/01/12止及全期間自2018/01/12至2022/01/12止，資料頻率為日資料來觀察金融控股公司股票市場價格和匯率之間聯繫的性質。 以DCC-GJR-GARCH模型，分析匯率波動影響金控股價報酬是否有相應的波動關係。在全期間除玉山金外及前期除中信金，存在一階正自我相關，而後期只有玉山金，存在一階負自我相關，其餘多數存在一階正自我相關。全期間及前、後期，多數金控顯示當匯率報酬率波動增加時，對金控股價報酬率波動增多，而全期間玉山金與日盛金，顯示當匯率報酬率波動增加時，金控股價報酬率波動減少。前期及後期多數金控股顯示當有壞消息衝擊時，波動增加，存在波動不對稱現象。[[abstract]] In this study, 15 taiwan's financial holding companies (Hua nan financial holding, Fubon financial holding, Cathay financial holding, China development financial holding, E.sun financial holding, Yuanta financial holding, Mega financial holding, Taishin financial holding, Shin kong financial holding, Ibf financial holding, Sinopac financial holding, Ctbc financial holding, First financial holding, Jihsun financial holding, and Taiwan cooperative financial holding) were examined for the impact of the novel coronavirus epidemic (COVID-19), and the analysis period was divided by the detection of the novel coronavirus (COVID-19) by the World Health Organization. The analysis period is divided into 2020/01/12, the first period from 2018/01/12 to 2020/01/12; the second period from 2020/01/12 to 2022/01/12 and the full period from 2018/01/12 to 2022/01/12, and the data frequency is daily data to observe the nature of the link between the taiwan's financial holding companies' stock prices and the exchange rate. DCC-GJR-GARCH model was used to analyze whether there is a corresponding fluctuation relationship between the exchange rate fluctuation and the financial holding companies' stock prices reward. The full period positive autocorrelation exists in the whole period except for E.sun financial holding and the first period except for Ctbc financial holding, while the full period negative autocorrelation exists in the latter period only for E.sun financial holding, and the full period positive autocorrelation exists in most of the other periods. During the full period, as well as the first and second periods, most of the financial holding showed an increase in the fluctuation of the return on financial holding when the exchange rate fluctuated, while the return on financial holding decreased when the exchange rate fluctuated. Most of the financial holding in the previous and later periods showed an increase in volatility when there was a bad news shock, and there was a volatility asymmetry
[[alternative]]Feasibility Assessment Study of Use the E-products to “Raise the Corporate Image and Increase Effiency” About the SMEs Funeral Director in Taiwan
No full text[[abstract]] 本研究主要的目的為探討殯葬禮儀業者對E化產品能優化企業形象及提升效率方面的可行性，本研究方法採用問卷調查法，以隨機抽樣方式投放至網路之殯葬禮儀相關社群進行問卷調查。總回收問卷數量共計376份，有效問卷數量為317份，問卷有效率為84.3%。根據問卷調查得到資料，進行不同背景的殯葬禮儀業者對各變項的數據分析，最後提出具體的結果如下：一、根據數據分析E化產品對殯葬禮儀業服務能優化企業形象及提升效率之可行性是有共識的，結果顯示在不同性別背景中，男性的影響顯著大於女性。此外年齡部分普遍以18~26歲業者最為認同。年資部分普遍以1~10年業者認同度為最高。學歷部分對於採用E化產品能優化企業形象，以研究所最為認同，採用E化產品能提升效率以高中（職）最為認同。二、殯葬禮儀業者對「資料記錄」、「資料存取」、「派工聯繫」與「追蹤提醒」作業採用「現況與E化之作業方法」認同度有顯著差異性存在。三、分析殯葬禮儀業者對作業採用「現況與E化之作業方法」認同度結果方面顯示顯著相關性存在「追蹤提醒」>「資料存取」>「資料記錄」>「派工聯繫」。 本研究發現E化產品是優化企業形象及提升效率的一種方式，對未來殯葬禮儀業在執案流程是一種很好的運營模式。[[abstract]] The purpose of this was to explore the feasibility of electronic products in optimizing corporate image and improving efficiency in the funeral service industry. This study adopts the survey method on questionnaire during a randomly networking funeral service group. The total participants was 376. The effect data was 317 from a total 376 participants. The efficiency of data reaches percentage of 84.3. According to the dada analysis with different backgrounds in each variable, and finally put forward the specific results as follows:1.According to the data analysis for agreement on the feasibility of electronic products in optimizing corporate image and improving efficiency in the funeral service industry. The results show that In the sex of background, male had a significant effect than female. In addition, age on 18-26 reaches highest level. In seniority, year on 1-10 reaches highest level On e-products promotive Corporate image, the graduate level reaches the highest agreements. However, on e-products promotive working effectively was high school level subjects.2.Funeral jobs on dada coding, data filing, assignment connecting and following reminder systems reaches a significant relationship.3.During analysis on the feasibility of electronic products in optimizing corporate image and improving efficiency, reach a significant relationship, the result reveals a reminder systems > data filing > data coding > assignment connecting. The conclusion of this study was electronic products was a way in optimizing corporate image and improving efficiency in the funeral service industry. Also, it is a good model to assist funeral service operations in the Deathcare industry in the future
[[alternative]]Virtual Cooperation Service Innovation and Successful Factor Evaluation of Independent Bookstores
No full text[[abstract]] 近年來，國內外出現越來越多深具特色、顛覆傳統與主流的獨立書店，但隨著數位化浪潮、閱讀型態改變、書價折扣戰、及疫情加速購書消費轉向電商等綜合因素的影響，獨立書店的經營越趨困難。本研究參酌文獻資料、獨立書店經營業者深度訪談，透過問題調查，歸納目前獨立書店面臨的困境，探討獨立書店影響競爭力之因素，提出以虛擬聯盟為基之創新服務模式，並以層級分析法分別建立獨立書店服務模式及獨立書店虛擬聯盟創新模式影響成功因素之層級架構，透過AHP問卷之專家評估與意見彙整，找出關鍵因素。在獨立書店服務模式影響成功因素中，整體權重以價值主張構面之特定目標客群鎖定、企業社會責任賦予、及特色商品及服務設計三者為最重要的影響成功因素；在獨立書店虛擬聯盟創新因素中，整體權重以成員組成面構面之相容性、執行面構面之擴大市場、及成員組成面構面之互補性三者為最重要的影響創新因素。科技的進步，實體書店終究要走向數位化，希冀獨立書店能順應數位化浪潮，透過結盟合作之利基，驅動產業轉型與服務創新。[[abstract]] Numerous independent bookstores with distinctive characteristics that subvert conventional and mainstream expectations have emerged domestically and overseas. However, changes in reading patterns, price discounts offered in the book industry, and the COVID-19 pandemic have accelerated the trend of consumers using online channels to purchase books. Consequently, continuing to operate has become increasingly difficult for independent bookstores. To assist independent bookstores in remaining viable in their communities and to promote reading and culture among the public, the current study reviewed the literature on the independent bookstore market and interviewed several independent bookstore operators. It identified problems pertaining to the operation of independent bookstores, summarized the difficulties encountered by independent bookstores, and identified the factors affecting their competitiveness. This study then proposed an innovative service operation model based on a virtual cooperation alliance of independent bookstores. Through the analytic hierarchy process (AHP), a hierarchical framework was designed to identify the factors influencing the success of the innovative model for establishing a virtual alliance of independent bookstores, and expert opinions were collected through an AHP questionnaire. An analysis revealed that value propositions were the most crucial factor influencing the success of the service model for independent bookstores; within the dimension of value proposition, three major factors were identified, namely, the targeting of specific customer groups, the assignment of corporate social responsibility, and the development of distinct products and services. Member composition was identified as the most crucial innovative factor supporting the virtual alliance model for independent bookstores. Thus, independent bookstores should adapt to digitalization trends, incorporate technology through alliances, and engage in complementary cooperation to improve their innovative and transformational capabilities and their business resilience
[[alternative]]Applying AI to Detect the Illegal Factories on Farmland
No full text[[abstract]] 農地違章工廠對社會造成多方面的影響，尤其是對農業的影響，削弱了農業生產的能力。同時，2022年的俄烏戰爭導致國際糧食價格上漲，台灣作為糧食進口國受到影響，畜牧業的飼料成本增加，進而影響國內畜產品價格。農業不僅提供糧食，還為其他產業提供基本原物料，在經濟發展中扮演著重要角色。為確保國內糧食供應穩定，國家應控制農業產量，避免因國際市場波動或自然災害等因素而導致糧食供應問題。然而，目前國內可供糧食生產的土地面積尚未達到需求，且農地違章工廠佔據農業用地並造成環境汙染，危害國民健康。 在目前深度學習技術廣泛使用，在各個領域都可以看見應用的場合，應用深度學習技術能夠減少大量重複性工作，加速清查作業的進行，因此本研究利用街景影像進行物件偵測，找出建在農地上的違章工廠。本研究以農業及農地資源盤整結果以及google街景圖建立資料集，訓練Mask R-CNN神經網路模型，應用物件偵測於農地違章工廠，以混淆矩陣計算評估模型，F1-score為0.483，預測遮罩平均IoU為0.391。[[abstract]] Illegal factories on farmland have multiple impacts on society, especially on agriculture, as they weaken agricultural productivity. Additionally, the 2022 Russia-Ukraine war led to a surge in international food prices, affecting Taiwan as a food-importing country and causing increased feed costs for the livestock industry, which in turn impacts domestic livestock product prices. Agriculture not only provides food but also serves as a crucial source of raw materials for other industries, playing a vital role in economic development. To ensure stable domestic food supply and mitigate the risks of international market fluctuations or natural disasters, the government should control agricultural production. However, the current available land for food production falls short of the required quantity, and the presence of unauthorized factories on agricultural land not only occupies valuable agricultural resources but also contributes to environmental pollution, posing risks to public health. With the widespread use of deep learning technology and its application in various fields, it has become possible to reduce repetitive tasks and expedite investigation processes. Therefore, this study employs street view imagery for object detection to identify Illegal factories on farmland. The dataset is established using the results of agricultural and land resource surveys and Google Street View images. A Mask R-CNN neural network model is trained for object detection on Illegal factories on farmland. The model's performance is evaluated using a confusion matrix, resulting in an mAP of 0.483 and an average IoU of 0.391 for predicted masks
[[alternative]]Carbon Emission Inventory of Ayun-Jie Farm Supply Chain in Kinmen County
No full text[[abstract]] 溫室氣體盤查可了解企業碳排放熱點，並據以推動減排，本研究目的為了解農企業從生產到銷售之碳排放，首先分析農產品產業鏈，並歸納為生產、集貨儲存及銷售，其次選擇金門縣阿芸姐農場為研究對象，該農場具備溫室生產、集貨儲存及門市銷售，且採用有機耕作，適合進行產業鏈研究。並以ISO14064-1:2018碳盤查規範為依據，分析產業鏈排放，結果顯示產業鏈中以門市碳排放322.62(CO2e/年)為最高，其中以「第2類輸入能源中2.1來自輸入電力的間接排放」202.21(CO2e/年)，占比62.68％，並提出因應對策為門市銷售可採用半開放空間，減少冷氣使用，運具改為電動車，同時落實地產地銷，減少運輸碳排放。農場部分建議可改用電動農機具。集貨場部分，冷藏車改為電動車，淘汰低效能冷凍/冷藏庫，多使用粗糠爐等生質能。[[abstract]] Greenhouse gas inventory can help understand the carbon emissions hotspots of businesses and drive emission reduction efforts. The purpose of this study is to understand the carbon emissions of agricultural enterprises from production to sales. Firstly, the agricultural product supply chain is analyzed and categorized into production, collection and storage, and sales. Secondly, Ah Yun Sister Farm in Kinmen County is selected as the research subject. The farm engages in greenhouse production, collection and storage, and retail sales, and adopts organic farming practices, making it suitable for studying the agricultural supply chain. ISO 14064-1:2018, the standard for carbon inventories, is used as a basis to analyze the emissions in the supply chain. The results indicate that the highest carbon emissions in the supply chain occur at the retail stage, with a total of 322.62 CO2e (tons per year). Among these emissions, the highest contributor is “Indirect emissions from purchased electricity in Category 2, Scope 2” at 202.21 CO2e (tons per year), accounting for 62.68% of the total emissions. Mitigation strategies are proposed, such as using semi-open spaces for retail sales to reduce air conditioning usage, switching to electric vehicles for transportation, and promoting local sourcing to minimize transportation-related carbon emissions. For the farm, it is suggested to consider using electric agricultural machinery. In the collection and storage stage, recommendations include replacing refrigerated trucks with electric vehicles, phasing out inefficient refrigeration/freezing facilities, and using biomass energy sources like biomass stoves
[[alternative]]Bad Deaths?--Representations of AIDS Deaths in the Press in Taiwan
No full text[[abstract]]本研究以質化分析法檢視報紙文本對有關愛滋病死亡之意念如何呈現，以及社會規範與主流意識型態如何在愛滋病死亡的媒體建構中被再製。研究發現台灣主流報紙主要以幾個主再現愛滋病的死亡：在公共場域中的死亡、骯髒不潔的死亡；罪有應得的死亡、無可避免的死亡、難堪又難看的死亡、孤寂的死亡、痛苦的死亡、夭折、快速而無法控制的死亡、值得紀念的死亡。媒體的愛滋病死亡論述將「歹死」、「不自然死亡」、「不正常死亡」和愛滋病串聯起來，使「乾淨」的一般大眾可以和「受污染的」愛滋病患劃清界限，並且規範一般人的行為不脫離常軌，否則便受到懲處（不得好死的下場），媒體藉著其與死亡的緊緊相扣，強化對愛滋病的烙印，並強化社會既有價值與常規，以達到社會控制。
Using textural analysis, this study is to analyze the representations of AIDS deaths in the Taiwanese press and how the social rules and dominant ideology regarding AIDS are re-produced through these representations.The rhetorical themes of AIDS deaths found are as following: deaths in a public space, filthy deaths, deserved deaths, inescapable deaths, undignified deaths, deaths in loneliness, deaths in despair and distress, premature deaths, rapid, uncontrollable, collective deaths, and deaths to commemorate. The language and discourses used to describe and account for AIDS deaths connect AIDS with ＂bad＂,＂unnatural＂.＂abnormal＂ deaths, therefore keep the ＂clean＂, general population and the ＂contaminated＂people with AIDS safely apart and the representations of AIDS deaths threaten the general population into behving themselves to avoid punishment (to die a bad death). The study demonstrates how media use disease to define social boundaries and further help to reinforce social norms and maintain social orders
[[alternative]]TV Consumption and Filial Piety in Family Viewing
No full text[[abstract]]晚近閱聽人研究逐漸轉向強調閱聽個體賦予意義的能力，而此種賦予意義的能力不僅限於文本意義的解讀與詮釋，亦指涉媒體經驗之於每日生活的意義。本研究屬於民族誌學取向的閱聽人研究，將電視媒介的使用放回閱聽人的日常生活脈絡中，檢視「看電視」如何鑲嵌在閱聽人的每日生活中。本研究盡可能揭露閱聽人具體生活的真實經驗，分析未婚子女在與家中長輩一同收看電視的特殊電視使用情境中賦予何種重要的意涵？研究發現，電視相較於其他媒體而言，是一種家庭媒介，其與家庭日常生活關係密切。看電視是如此稀鬆平常、唾手可得、不費力勞神，提供家庭最佳互動管道。對子女而言，「共視」亦提供安全、事不關己、不會造成尷尬與親子間緊張與壓力的交談氛圍。而與住在家中的子女不同，外宿子女因為與雙親的相處互動時間少，必須把握有限的返家時間來陪伴父母、承歡膝下，因此傾向戰略性（tactically）地運用與父母親一起看電視的行動來展現其孝心與孝行，發展出特殊的共視模式與意涵。據此，子女與家中長輩一起看電視並非單純的「看電視」，而是有更深層的意涵；電視消費被挪用、改造、轉化，成為具有個人化意義與功能的孝道實踐行動。
Recently, audience study has made a sharp turn toward ethnographical approach. It is emphasized that individual can actively construct meanings of media texts and also how their personal interpretations interact with everyday life.The study explores how young adults accompany their parents watching television. Research regarding family television has been abundant, however, little is attended to the way television mediates the relationship between young adults and their parents.It was found that young adults who do not live with their parents choose to watch television with them with a purpose of keeping them company, rather than simply ”watching television”. Young audience's co-viewing with their parents is incorporated into their practice of filial piety