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企業CSR對於產品差異化之比較研究;Comparative Study of Product Differentiation under Corporate CSR
No full text[[abstract]]本文以產品差異化模型探討加入企業社會責任是否會讓廠商與消費者同時獲利及對社會福利造成的影響，並將企業社會責任分為直接與間接效果來影響消費者與生產者的效用；且若政府對有實施企業社會責任的廠商進行補貼，則這項政策如何影響這些廠商並討論對社會帶來的福利效果。接著再藉由加入比較性廣告的效果，比較廠商是否會因廣告影響而改變實施企業社會責任的決定。本論文所得到的結論為:(1)企業中加入企業社會責任能替廠商與消費者帶來效益。(2)施政能使廠商提升社會福利，並增加整體社會福利。(3)在有無廣告下，廠商還是實施企業社會責任獲利會較高。因此廠商實施企業社會責任依舊有其必要性與可行性
影響用戶使用台電公司電子發票平台意向之研究;A Study on the Factors Influencing Taipower Customers’ Intention to Use e-Invoice Platform
No full text[[abstract]]因應103年10月20日立法院第8屆第6會期財政委員會第7次全體委員會議臨時提案決議，為擴大推動使用統一發票並保障民眾兌獎權益，要求公用事業採用電子發票。財政部業於104年3月9日修正發布統一發票使用辦法，刪除第4條第14款公用事業經營本業部分得免開統一發票之規定，並自105年1月1日施行。據財政部統計，公用事業每年開立收據張數約6億張，為配合前揭條文修正及響應節能減碳，並降低公用事業開立統一發票成本，規劃公用事業導入電子發票，並以開立無實體統一發票為目標。而公用事業之範圍含經營供應電能、熱能、給水之營業。例如電力、電信、煤氣(天然氣)、自來水等事業。台灣電力公司為公用事業之龍頭，為配合政府政策「推動電子發票，創造智慧好生活」，建構台電公司電子發票平台，提供用戶查詢發票號碼及中獎發票、載具歸戶等功能。本研究以科技接受模式為主要架構，結合信任、知覺風險等外生變數，針對一般用戶使用台電公司電子發票平台中的查詢發票號碼及中獎發票、載具歸戶之意向進行探討。經對曾經持台電繳費通知單或繳費憑證並使用過台電公司電子發票平台之一般用戶(自然人)進行問卷調查，共得有效問卷265份，經採用結構方程模式進行驗證得知研究結果如下：1.「信任」對「知覺易用性」、「知覺有用性」有正向影響。2.「知覺風險」對「知覺易用性」、「知覺有用性」有負向影響。3.「知覺易用性」對「知覺有用性」、「使用態度」有正向影響。4.「知覺有用性」對「使用態度」、「行為意向」有正向影響。5.「使用態度」對「行為意向」有正向影響。本研究除驗證學術理論外亦期能提供政府與公用事業引進創新資訊系統及推動電子發票策略上參考與建議。
In order to meet the requirements of energy saving and carbon reduction, the public utility agencies in Taiwan have started using electronic invoices since 2016. Taiwan Electric Power Company, as a leader of public utilities and with an aim of "promoting electronic invoice and creating a good life for wisdom,” built the Taipower e-invoice platform to allow its customers to query their uniform-invoice numbers and the winning numbers.Based on the concepts of Technology Acceptance Model, we incorporated trust and perceived risk to explore the factors influencing Taipower’s customers’ intention to use its e-invoice platform system. Questionnaires were distributed to Taipower’s e-invoice platform users and 265 valid responses were returned and analyzed. The findings were as follows:1.Trust had positive impacts on perceived ease of use (PEOU) and perceived usefulness (PU).2. Perceived risk had negative impacts on PEOU and PU.3. PEOU had positive impacts on PU and attitude (ATT) toward using e-invoice platform.4. PU had positive impacts on ATT and behavioral intention (BI) to use e-invoice platform.5. ATT had a positive impact on BI
我國電子產業盈餘品質與成本僵固性之探討;The Research of Earnings Quality and Cost Stickiness for Taiwan Electronics
No full text[[abstract]]摘 要 本研究針對我國電子及設備周邊產業，進行盈餘品質及成本僵固性之探討，參考Anderson et al.(2003)建立實證模型，並以裁決性應計數及重編財務報表作為盈餘品質之代理變數。實證有兩項主要結果：1. 全部358筆樣本的部分，在2010-2015年間，上市公司電子及設備周邊產業並不存在成本僵固性的問題。2. 進一步將樣本依據盈餘品質分組後，重新分析與比較發現，盈餘品質愈差者，才具有成本僵固性；反之，盈餘品質愈佳者，則不具有成本僵固性。
AbstractThis study focuses on the relationship between earnings quality and cost stickiness for Taiwan's electronics companies and equipment surrounding industries. Accouring to Anderson et al. (2003), the empirical model is established. The discretionary accruals and financial statement restatements are employed as proxies of the quality earnings quality. Two main results are as below:A. The electronics companies and equipment surrounding industries do not have the cost stickiness effect on all 358 samples from 2011-2015.B. After re-grouping the samples by earnings quality, the result is only the worse earnings quality sub-samples has cost stickiness effect, otherwise the better earnings quality samples won't have this effect
企業導入IFRS後的財務績效比較—以T公司為例;Comparison of Financial Performance between Pre-implementation and Post-implementation of IFRS:An Example from T Company.
No full text[[abstract]]本研究範圍主要是針對傳統產業，特別是以電機業為主，以公開資訊觀測站的財務指標比率為研究樣本，並以研究期間為2008~2016年共8個年度的上市公司之「T公司」為對象。我國導入IFRS並非一次性全面實施，而是分三階段實施並配合採用GAPP。因此，若實證結果為IFRS「導入前」與「導入後」有明顯的差異，則代表導入IFRS對財務指標具有影響力。若無明顯差異，則代表「IFRS導入前」與「IFRS導入後」對財務指標不具有影響力，且其亦為本研究要探討之目的。由實證結果發現，我國在2013年導入國際會計準則的財務指標具有顯著性差異。
The research scope is primarily based on the traditional industries, especially on the electrical industry. The research subject is called “T Company” and the resources for current research samples, for the duration from 2009 to 2016, which are from the financial indicators of the Market Observation Post System.In Taiwan, adopting IFRS is not a one-time implementation, but accomplishing in three phases with GAAP. Financial indicators after adopting IFRS are influential if the actual results for the difference between "pre-implementation" and "post-implementation” is significant. However, if there are no notable differences between them, means that "pre-implementation" and "post-implementation" have no influence on financial indicators, which is also the main purpose of this study. After adopting IFRS, the empirical evidence indicates that financial indicators were significant differences in 2013
CFO年齡與企業避稅;
No full text[[abstract]]本文主要目的在探討CFO年齡與避稅行為之影響。企業的避稅活動越積極，伴隨而來的稅務風險亦隨之增加，當CFO欲提升公司績效表現，避稅往往是策略選項，透過避稅來降低公司所得稅費用，增加稅後盈餘；但租稅規避活動越是積極，伴隨而來的不確定性與風險亦隨之增加。若年輕的CFO擁有較高風險偏好，預期其對於租稅規避行為較積極；反之，若愈年輕的CFO對於避稅相關成本有較多擔憂時，預期租稅規避決策將較為保守。本研究以 1992至 2015年ExecuComp中所有公司為研究對象（排除公用事業及金融保險業公司），實證結果發現CFO年齡與避稅激進程度未呈現顯著相關，說明CFO年齡不影響企業避稅行為。
This paper investigates the effect of CFO age on corporate tax aggressiveness. Prior theoretical work generates conflicting predictions with respect to how CFO age impacts risk-taking behavior. On the one hand, younger CFOs are more risk-averse because they do not yet have reputations as high quality managers. As such, younger CFOs can be punished more harshly for tax aggressiveness through markedly reduced future career opportunities, which can induce them to adopt more conservative tax policies. On the other hand, younger CFOs invest more aggressively and take greater risks to signal superior ability. Using S&P 1500 companies from EXECUCOMP over the 1992-2015 period, we find no evidence that CFO age has an impact on tax aggressiveness
IFRSs 收入規範對ERP銷售模組系統分析之影響-以S公司為例;System development to explore the impact of IFRS on sales management system - an example of S company
No full text[[abstract]]因應資本市場全球化，台灣在2013年採用了國際財務報導準則(IFRSs)。由於台灣現行所使用之ROC GAAP(Generally Accepted Accounting Principles)與IFRSs會計制度有明顯差異，使得台灣企業在內部營運作業上面臨衝擊，其包含輔助企業營運的資訊系統。 本研究蒐集IAS18與八大循環中的銷售及收款循環作業文獻進行探討，彙整出銷售及收款循環作業在IFRSs與ROC GAAP之差異，依個案公司之需求，以SAP ERP為基礎建置符合IFRSs規範之銷售訂單管理模組系統。本研究發現，個案公司導入IFRS後，在銷售模組中，主要問題點是「CIF(Cost, Insurance and Freight)貿易條件之認列時點差異」、「FOB(Free on Board)起運點交貨條件之認列時點差異」、「勞務收入認列時點依據」。故本研究修改了個案公司的「銷售訂單維護程序」、「出貨單維護程序」、「發票與請款單維護程序」，以符合IAS18 收入認列規範。本研究修改過的新系統經系統成效評估後，獲得使用者良好回應。
In order to meet the globalization of capital market, Taiwan government has adopted since 2013. Due to the difference between IFRS, and ROC GAAP, In Taiwan confront operational various impacts, from internal operations in cluding information system. The study conducted literature review for 「IAS 18」 and 「Sale and receipt circle」. Then, this study induces the difference between IFRS and ROC GAAP in 「Sale and receipt circle」. Based on the results of literature review, this study re-designs new sales and invoices module which meets the requirement of IFRS for on specific case company. This case company adopts SAP ERP as the infrastructure of management information system. The research findings show that CIF (Cost, Insurance and Freight), FOB (Free on Board) and rendering of services as the main problems faced by the case company. Therefore, this study modify the process of sales order, the process of delivery note, and the process of invoice in order to meet the requirement of IAS 18. After implementing new module, the results of system evaluation indicate that users’ feedback is very positive
集團企業產業關聯度對經營績效之影響;The Effect of Industry Relatedness of Business Groups on Firm Performance
No full text[[abstract]]過去有許多學者探討多角化經營與企業績效之關聯，但國內外文獻結論並無一致，且多角化策略太過複雜廣泛，故本研究將多角化之集團企業以產業關聯度來探討，觀察集團企業產業間之產業關聯度，對其經營績效之影響，並且採用不同面向之績效指標來驗證，讓企業能夠更明確了解產業關聯度與成長性績效、會計報酬及市場績效之關聯性，以便作為多角化策略之改善。本研究以國內公開發行以上集團企業做為研究對象，研究期間為2001年至2015年，利用敘述性統計、相關性分析及多元迴歸分析進行實證。研究結果顯示：一、集團企業產業關聯度對營收成長率無顯著影響，對總資產成長率不論垂直相關性或互補性皆具顯著正向影響，故集團企業產業關聯度對成長性績效僅部分具有正向影響。二、集團企業產業關聯度對總資產報酬率及股東權益報酬率皆為顯著正向影響，且正向影響皆呈現於垂直相關性部分，故集團企業產業關聯度對會計報酬具有正向影響。三、集團企業產業關聯度對Tobin’s q具顯著正向影響，且Tobin’s q之正向影響呈現於垂直相關性部分，對股價報酬率無顯著影響，故集團企業產業關聯度對市場績效僅部分具有正向影響。
The purpose of this study is to investigate the effect of industry relatedness of business groups on firm performance. The industry relatedness measurements are employed to capture two kind of the diversification strategy (vertical relatedness and complementary). The performance indexes include sales growth rate, assets growth rate, return on assets, return on equity, Tobin’s q and stock returns. Multiple regression models are established to test our hypotheses. Samples are all publicly listed business groups in Taiwan from 2001 to 2015. The results indicate that the industry relatedness of business groups is a significant positive impact on assets growth rate, return on assets, return on equity, and Tobin’s q. When the degree of vertical relatedness increases, the (1) assets growth rate (2) return on assets (3) return on equity and (4) Tobin’s q will also increase. In terms of complementary, the degree of complementary positively affect firm’s assets growth rate. However, the industry relatedness of business groups is no significant relationship with the sales growth rate and stock returns
台灣學習者持續使用國外MOOCs課程意圖之研究;A Research on Taiwan Learners' Continuous Intention of Using Foreign MOOCs Courses.
No full text[[abstract]]本研究主要目的在於探討台灣學習者持續使用MOOCs課程意圖，以「IS接收後持續使用模式」為基礎，結合「任務價值」，以瞭解台灣學習者持續使用之動機，並探究學習者確認程度對任務價值的影響，期許提出一套能夠適用於國外MOOCs課程情境之理論模式。在「IS接收後持續採用模式」相關文獻中，尚未有研究結合「任務價值」的觀點來探討MOOCs學習者之持續使用意圖，故本研究延伸理論之相關變項，以讓此理論應用在MOOCs上更臻完整。 本研究以台灣地區使用國外MOOCs課程之學習者為研究對象，分別進行量化與訪談的分析研究。在量化方面選擇使用期間超過3個月以上並且目前持續使用之學習者為主，經由四階段有效問卷篩選，一共回收202份有效問卷。在訪談方面，透過深度訪談方式，深入瞭解學習者使用動機、使用過程到降低使用意願的狀況與原因，訪談結果將彙整出潛在主因，作為量化研究的補充。 研究結果顯示，大部分傾向於支持本研究所提出之假設。本研究發現，學習者的任務價值及認知有用性會對MOOCs課程滿意度造成正向影響，但並不會直接影響持續使用意圖，而任務價值中最具影響力的是成就價值。另外，學習者中斷使用MOOCs會受到情境的障礙、機構的障礙、意向的障礙與達到階段性目標等因素影響。最後，根據研究結果給予結論與建議，將提供給MOOCs業者與學校單位作為未來建置、經營平台之建議。
This dissertation investigates into the Taiwan learners’ continuance intention in using foreign MOOCs courses. The research based on “Post-Acceptance of IS Continuance Model”, combined with “Task Value” theory to analyze the crucial factors that could affect the motivation of MOOCs users’ continue using intention. Until now, there has not been any meaningful research on Post-Acceptance of IS Continuance Model using “Task Value” theory. Therefore, this research extends the original model to better interpret the continuing use of MOOCs under different circumstances.The result of analysis supports most of our hypotheses. The result shows that the perceived usefulness and task value of Taiwan learners have significant positive correlation with learners’ satisfaction, but weren’t direct effects of continuance intention. In addition, achievement value was the strongest effect of learners’ intention to continue using MOOCs courses. The reasons for discontinued use of MOOCs courses were: situational barriers, institutional barriers, dispositional barriers and achieving milestones. As a result, MOOCs operators and schools can refer to this research results and conclusions to better formulate their marketing strategy
實體店鋪、品牌官網和行動app作為購買管道之區位分析─以服飾零售業為例;
No full text[[abstract]]服飾零售業與通路管道間的關係是非常緊密的，兩者的互動不只會影響到服飾的宣傳和銷售，甚至會影響到整體服飾零售業的發展。而面臨全通路的時代，行動購物的興起，相較於其他購買服飾管道的市場競爭情形，是值得深思且探究的地方。本研究主要是以區位理論探討實體店鋪、品牌官網與行動app市場做為購買服飾管道之競爭情況，目的在於從消費者資源角度面向切入，了解消費者透過實體店鋪、品牌官網以及行動app去購買服飾所獲得的滿足感，進而去加以檢視三種購買管道的競爭態勢。而另外一個目的，則是要了解業者面臨現今實體和虛擬服飾零售業的激烈競爭，要如何因應並做出適當決策，其通路選擇所需考量的條件和因素為何，再進一步去探討業者延伸另一通路競爭的原因。在研究方法的部分，消費者資源面向採用網路問卷調查法，研究對象為同時具有三種購買服飾管道經驗的消費者，共有效回收369 份。而在服飾零售業則是採用半結構式的深度訪談，訪談對象為該品牌同時具有三種購買服飾管道的業者。根據本研究結果可得知，三種通路皆是專才。其中消費者對於服飾品牌官網的滿意度最高，其次是行動app，而實體店鋪殿後。推測應該是科技創新與網路快速，造成消費者購買習慣的轉變。由於每種通路的特性有所不同，因此衷心建議服飾零售業者倘若要經營多通路管道，必須充分發揮各通路本身優勢，進一步利用各通路優勢將其整合以彌補其缺陷之處。
Multichannel shopping defined as shopping at different retail channels such as stores, the Internet and mobile app empowers apparel consumers to have more flexible shopping options, obtain easier access to product information, and experience a higher quality of customer service. From the perspective of apparel retailers, retailing through more than one channel may create more opportunities for sales and profits, reach more customers, and develop competitive channel strategies to reach different target markets.This study adopted the theory of niche to examine the competition among retail channels of stores, official websites and mobile apps. The purposes of this study are as followed:1. To investigate the satisfactions that apparel consumers gain from different shopping channels.2. To examine the competition among retail channels of stores, official websites and mobile apps.3. To understand how apparel retailers explore retail channels and plan the channel strategiesThe online survey was employed to collect data for analysis. 369 consumers who have had experiences buying fashion clothes thru stores, official websites and mobile apps answered the questionnaire. Semi-structured interviews were also conducted to get in-depth information from the apparel retailers.The results show that official websites of fashion company has the broadest niche and fashion store has the narrowest niche. Omni-channel retailing is becoming an inevitable move for all apparel retailers. This study also provides managerial implications for apparel retail industry to enhance their marketing and strategic management of multichannel retail operations
就業服務員主動性人格特質、心理資本、服務導向組織公民行為與工作投入之關聯性研究;A Study on the Relationships among Proactive Prsonality, Psychological Capital, Service-oriented Organization Citizenship Behavior and Job Involvement in Employment Service Person
No full text[[abstract]]摘要 近年來，服務業的服務品質受到社會大眾很大的重視與期待，而從事服務業的人員也隨之受到較大的檢視與要求。就業服務也是一項服務的工作，因近幾年的高失業率讓政府更重視就業服務這項重要的業務，希望就業服務人員能夠為有求職、求才需求者提供更完善的服務。本研究以主動性人格特質為自變項，服務導向組織公民行為及工作投入為依變項，並以心理資本為中介變項，探討它們之間的關係，及驗證心理資本在主動性人格特質及服務導向組織公民行為與工作投入間之中介效果。 本研究以台中以南公立就業服務中心第一線就業服務人員為研究對象，為避免出現共同法法變異問題，本研究問卷發放採用二階段方式進行，且二階段的填答者須為同一位就業服務員，第一階段問卷共計發放356份，回收有效問卷295份，有效問卷回收率為82.86%；第二階段再以第一階段之295份問卷發放，回收有效問卷為214份，有效問卷回收率為72.54%。樣本資料經統計運算後，以描述性統計、信度分析、驗證性因素分析、相關分析、多元線性迴歸分析等統計方法進行假設驗證，驗證結果如下：（一） 主動性人格特質對服務導向組織公民行為具顯著正向影響。（二） 主動性人格特質對工作投入具顯著的正向影響。（三） 心理資本對服務導向組織公民行為具顯著的正向影響。（四） 心理資本對工作投入具顯著正向影響。（五） 主動性人格特質對心理資本具顯著的正向影響。（六） 心理資本在主動性人格特質與服務導向組織公民行為間具有完全中介效果。（七） 心理資本在主動性人格特質與工作投入間具有完全中介效果。 依據研究結果，提出具體研究結論與建議供實務界與後續研究之參考。
Abstract Recentlly, the service quality of the service industry has been greatly valued and expected by the community, and the personnel worked in the service industry have also been subject to greater inspection and requirements. Employment services are also a service work, because the high unemployment rate in recent years so that the government attaches great importance to employment services, this important business, hope that the employment service staff for job seekers, who demand to provide better services. This study takes the proactive prsonality as the independent variable, the job involvement and the service-oriented organization citizenship behavior as the dependent variable, and uses the psychological capital as the mediating variable to discuss their relationships and verify whether the psychological capital is the proactive personality and service- oriented organizational citizenship behavior and job involvement. This study takes the first-line employment service person of the Central Public Employment Service Center in the southern Taiwan as the objects in the study. In order to reduce common method variance, the questionnaire was distributed in two phases. The first phase questionnaires were issued with 356 valid cases, 295 valid questionnaires and 82.86% effective questionnaires. The second stage and then the first phase of the 295 questionnaires issued, the recovery of valid questionnaires for the 214, the effective questionnaire recovery rate of 72.54%. After the statistical data of the sample data, the statistical methods such as descriptive statistics, reliability of analysis, confirmatory factor analysis, analysis of correlation and multiple regression analysis were used to verify the results. The results are as follows: (1) Proactive prsonality has a significantly positive impact on service- oriented organizational citizenship behavior.(2) Proactive prsonality has a significantly positive impact on job involvement.(3) Psychological capital has a significantly positive impact on service- oriented organizational citizenship behavior.(4) Psychological capital has a significantly positive impact on job involvement.(5) Proactive prsonality have a significantly positive impact on psychological capital.(6) Psychological capital has a fully mediating effect between proactive prsonality and service-oriented organizational citizenship behavior.(7) Psychological capital has a fully mediating effect between proactive prsonality and job involvement. Based on the research results, the concrete conclusions and suggestions will provide for practice and future study as references