Chung Cheng University Institutional Repository
Not a member yet
889 research outputs found
Sort by
即時辨識移動物體之連續波雷達信號分析系統;Continuous Wave Radar Based Signal Analysis System For Real-time Recognition Of Moving Objects
No full text[[abstract]]移動目標的辨識對於社會安全或是智慧生活產品上有很大的幫助，能在災區協助救災人員尋找生命，也能透過步態分析在醫療上能夠提早發現疾病，然而目前大部分研究是利用攝影機蒐集影像進行影像特徵提取與分析來達到追蹤與辨識。本研究使用連續波雷達，反射回來的雷達波能根據都卜勒效應計算出目標運動的方向與速度。由於不同物體移動時會有各自的行為特徵，透過時頻分析其週期變化可提取有用的特徵進行分類與辨識，我們的目的是要能辨識出人與非人(狗、車與空白背景)。經過了一系列的實驗，蒐集了人與非人的步態資料，我們提出四種特徵組合的方法，探討其辨識率，並透過K-nearest neighbor與Support vector machine兩種分類器，比較是否要先用Fisher linear discriminant analysis來分割。最後建立了一個簡單的使用者介面，方便進行即時的移動物體分類，來輔助未來以連續波雷達辨識物體的應用。
The recognition of moving targets is very helpful for social security or smart living products. Most research achieve the goal of objects tracking and identification by using a camera to collect image data for feature extraction and analysis. In this work, we use a continuous wave radar, and calculate the direction and speed of an moving object from its reflected radar wave according to the Doppler effect. Since different objects have their own motion behavioral patterns, we can perform classification or recognition tasks by analyzing its periodicity with time frequency analysis and extracting meaningful features. Our goal is to differentiate human and non-human objects like dogs, cars, and blank background.After collecting the human and non-human gait data through a series of experiments, we proposed four combinations of features, and used K-nearest neighbor and Support vector machine classifiers to check if Fisher linear discriminant analysis is required as a preprocessing. The recognition rate under different feature combinations and classifiers were compared. We also establish a simple user interface to facilitate the real-time moving target recognition for future applications
臺灣半導體產業之專利品質分析 ;An Empirical Analysis on the Patent Quality of the Taiwanese Semiconductor Industry
No full text[[abstract]]本文以1990年至2014年為樣本研究期間，觀察139家臺灣半導體廠商於美國專利商標局申請核准之專利，以卜瓦松擬最大概似法進行分析，探討廠商特性及專利資訊如何影響廠商之專利品質，針對專利品質模型中使用的專利前引證次數與專利申請國家數，分別採用可數資料模型中之零膨脹負二項模型與卜瓦松模型進行估計。實證結果顯示，外國人參與、專利範圍數、研發密集度和稅後淨利率對專利品質有顯著正向影響。
In this study, we analyze the patent citations data of 139 Taiwanese semiconductor firms in United States Patent and Trademark Office（USPTO） database during the period 1990-2014 to investigate possible determinants of patent quality in the semiconductor industry from the aspects of firm characteristics and patent information released. The empirical results from the Poisson Pseudo-Maximum Likelihood（PPML）analysis of zero-inflated negative binomial model and Poisson model find that cross-border invention, claims, R&D intensity and net profit margin do affect the quality of patent positively
區域自由貿易協定下民營化與外人投資政策分析;Optimal Privatization Policy and Foreign Direct Investment in a Free Trade Agreement
No full text[[abstract]]在區域性自由貿易協定中，本論文分析跨國企業外人投資與受資國最適民營化政策的策略性互動。在第一個模型中，本論文研究原產地規定(Rule of Origin, ROO)如何影響受資國最適民營化政策及跨國企業外人投資的決策。在第二個模型中，我們探討受資國如何訂定最適民營化政策吸引會產生外溢效果的外人投資。本論文發現，當原產地規定較小時，受資國應該策略性的提高或降低民營化政策以阻擋外人投資。當原產地規定相當高時，無論民營化程度為何外國上游廠商都會從事外人投資，所以本國只能用完全國營化企業以追求社會福利極大。而當外人投資會產生技術外溢狀時，我們證明受資國會策略性的提高民營化程度去阻止或引誘外人投資。我們也證明當技術外溢夠大時，則受資國可以使用適當的民營化政策提高社會福利
公司股權結構、股東抵稅權變動對股利政策之影響;The influence between ownership structure shareholder tax credit change and dividend policy
No full text[[abstract]]在整理股東抵稅權稅制改變本議題同時，正值我國所得稅申報期間，稅負一直牽繫著個人或公司實際淨所得的重要因素，然所得稅收又佔了政府最大財源項之一，公共建設、教育支出、社會褔利支出莫不仰賴稅收的的注挹。我國政府自1998 年開始實施兩稅合一，並採用「全部設算扣抵制」，長期提供各種租稅優惠措施造成之所得稅稅基侵蝕、產業間所得稅負擔不一、稅制複雜及徵納雙方爭議等問題，財政部於 2010年將營利事業所得稅稅率自20%調降為17%。但這些制度使稅收大幅減少，為紓解稅收的流失，立法院因此於2014 年三讀通過「所得稅法」部分條文，在「兩稅合一」制度上，由完全設算扣抵制改為部分扣抵制，將可扣抵稅額予以減半，惟法人股東仍維持原制，國外法人股利所得仍維持分離課稅。本研究主要探討在股東可扣抵稅額減半實施後(2014及2015年度)，並以台灣上市及上櫃公司為樣本資料，以複迴歸分析法，實證分析公司年度總股利及現金股利支付率在稅制改變後會產生顯著性差異；並進一步探討實施可扣抵稅額減半實施後，公司在考慮股東身份持股比率的變化，會對其股利政策進行調整
醫療器材風險管理稽核機制之研究-以某醫院衛材庫房管理為例;A Study of Risk Management and Auditing Mechanism for Medical Device : Evidences from the Medical Supplies Storeroom Management in Hospital
No full text[[abstract]]醫療器材在醫療過程中，扮演十分重要的角色。藉由它的協助，可快速準確的診斷與治療病患，達到維護及促進健康之目的。但醫療器材的應用充斥著各式各樣的潛在風險、人為因素、環境因素及相關之法規規定。在這樣高風險的環境下，可否藉由一套有效、完善的內控稽核機制來規避可能發生之損失。本研究主要在進行醫療器材風險管理稽核機制之相關研究，並依據研究的結果，建立一套稽核機制，將其應用於醫療器材管理上，使相關人員於作業上有其準則且持續落實的執行，以降低危害的風險，進而提升醫療品質。藉由文獻探討及德爾菲專家問卷的辨識，彙整出醫療機構內醫療器材之風險與問題，整列出風險因子，再依據學者吳思華「策略九說」中之「風險說」作為分類架構，在各風險類別下發展出COSO各控制構面的醫療器材內部控制稽核要項。後續透過與風險類別之對應，歸納出該項稽核要項可用來檢驗內部控制是有機會解決該類醫療器材之風險。最後，以個案研究方式，來驗證本研究產出之風險管理稽核機制之可行性，根據受訪者之建議獲得最後之成果。而本研究之檢核表，配合CMMI能力成熟模型的運用，可做為評估對於醫療器材之風險是否有相關之內部控制制度有效的管理。研究之結果，可促進醫療機構對風險管理的引用，預先做好防範的控管，以達到維護病人安全之原則。對於法規的遵循、管理政策的調整及監督機制的落實，也有一定程度之協助。另外在學術上，也提供後續研究者其嚴謹及完整的研究方式，可從中探究更深一層之認知。
Medical device in the treatment process, play a very important role. By its assistance, can rapidly and accurately diagnose diseases and treat patients, to maintain and improve health. However, the use of medical device is filled with a wide range of potential risks, human factors, environmental factors and related regulations. In the high-risk environment, an effective and comprehensive internal control audit mechanism to avoid possible losses. This study conducting research related to audit risk management mechanism of medical device, and according to the results of the study, establish a mechanism for auditing, will apply on medical device management, personnel on the job has continued to implement its guidelines and implementation . In order to reduce the risk of harm, thereby enhancing the quality of medical care.This research collects and organizes all the risks and issues of medical device in health care organizations by identifying literature reviews and the Delphi questionnaire. Based on THE NATURE OF THE STRTEGY by Sehwa Wu, in chapter 8, RISK, risk factors in each category transform into items of COSO (Committee of Sponsoring Organizations of the Treadway Commission) internal control and audit. The next step is to collate the factors and the category, then to generalize the audit items, which can be inspected internally. Therefore, it’s likely that the risks related to medical device could be reduced. Lastly, research is valid for the feasibility of risk management audit mechanism by using a case study method. The result is based on interviewees’ suggestions. The checklist of this research has been applied to CMMI (Capability Maturity Model Integration). It has been evaluated to verify medical device risks and is an effective management as well as internal control system.The results of this research, can promote the medical institutions to risk management reference. In advance to prevent the prevention of control, in order to achieve the principle of maintaining patient safety. For the compliance of the regulations, the adjustment of management policies and the implementation of the supervision mechanism, there is a certain degree of assistance. In addition, in the academic, but also provide follow-up researchers rigorous and complete research methods, from which to explore a deeper understanding
集團企業產業關聯度對委任產業專精會計師事務所之影響;The Effect of Industrial Relatedness of Diversified Business Groups on Engaging Industry-Specialist Audit Firm
No full text[[abstract]] 集團企業與我國經濟共同蓬勃發展，而集團企業多採用多角化策略來加強市場之縱深，這使其營運結構更為複雜，當然也加劇了代理問題。且我國家族企業林立，所有權與經營權高度重疊，更衍生核心代理問題。由於多角化集團面臨嚴重的代理問題，外部治理機制－會計師事務所便顯得格外重要，而過去文獻皆指出產業專精會計師事務所能有效提升審計品質，降低代理問題。本文係檢視多角化集團產業關聯度與集團整體委任產業專精會計師事務所之關聯，且為捕捉核心代理問題，本文進一步探討產業關聯度與席次盈餘偏離倍數交乘項對委任產業專精會計師事務所之影響。依前述建立羅吉斯迴歸模型，並以2002年至2014年台灣公開發行以上之集團企業為樣本，經實證發現：一、當集團企業產業關聯度越高，集團整體越不傾向委任產業專精會計師事務所。二、當集團企業之產業關聯度越高，且席次盈餘偏離倍數越高，集團整體越不傾向委任產業專精會計師事務所。
This study examined the association between the industrial relatedness of diversified business groups and engaging industry-specialist audit firm. The logistic regression models was established to test our hypotheses. To measure industrial relatedness, the study employed the input-output relationship of products to construct vertical relatedness and complementarity. The controlling shareholders’ deviation of control rights from cash flow was used to measure the core agency problem. In terms of main dependent variable, the study used the market share of audit firm as a standard of specialization to identify whether the whole business group engages industry-specialist audit firm or not. Using the sample of public listed business groups in Taiwan from 2002 to 2014, the empirical findings suggested that the degree of industrial relatedness in diversified business groups has negative impact on engaging industry-specialist audit firm. The result also showed that when the degree of interaction between industrial relatedness and the controlling shareholders’ deviation of control rights from cash flow increased, the business groups would less likely to engage industry-specialist audit firm
家族企業、總經理任期與盈餘管理;Family Firms, CEO Tenure, and Earnings Management
No full text[[abstract]]本研究探討家族企業相較於非家族企業對於CEO任期和盈餘管理策略間關聯性有不同之影響。不同於過去主流文獻，本研究發現應計項目盈餘管理和實質盈餘管理間具有同時發生的互補關係。實證結果並顯示CEO在任職早期和離職前一年皆會傾向同時運用裁決性應計數和實質盈餘管理來向上修正其報導之淨利，唯在兩種實質盈餘管理方法之運用上有些不同。CEO在任職早期和離職前一年皆會運用異常裁決性費用進行盈餘管理使其淨利向上修正，但僅在離職前一年運用異常生產成本進行盈餘管理。但是將CEO任職之公司區分為家族企業和非家族企業後，本研究發現相較於非家族企業，以家族企業成員擔任之CEO在任職早期，其運用異常裁決性費用使其淨利向上修正之行為較不明顯。而在CEO離職之前一年，家族企業不論是以異常生產成本或是異常裁決性費用向上修正其報導淨利之行為，皆較非家族企業不明顯。本文之實證結果呼應過去家族企業之相關文獻，即當家族企業成員為CEO時，因同時握有公司所有權和經營權，可減少代理問題和盈餘管理行為。
This study examines whether family relative to non-family firms augur differently for the association between CEO tenure and earnings management. I find evidence of simultaneity and complements between discretionary accruals and real activities manipulation. The empirical results document that CEOs in their early years of service are more likely to manage earnings upward via accrual-based earnings management and real activity manipulation, although using two earnings management strategies in different ways. Specifically, CEOs have a higher propensity to use abnormal discretionary expenditures (abnormal production costs) to manage earnings upward in their early and later years of service (final year). In addition, to the extent that the CEO is a family member, he/she would be less likely to manage earnings upward relative to non-family CEO. The results also document that family CEOs have fewer incentives to manage earnings upward via real activities manipulation (i.e., abnormal production costs and abnormal discretionary accruals) in their final year of service as compared to their counterpart. Taken together, this study extends prior family literature and documents that family CEOs sharing ownership and control stake may reduce agency conflicts and managerial opportunistic behaviors
兩岸諜戰電影的女性形象分析：以《藍色檔案》與《旗正飄飄》為例;The study on the Female Images in espionage film between Mainland China and Taiwan:The Blue File & Flag of Honor as case studies
No full text[[abstract]]摘要 從電影、小說到電視劇，諜戰題材在中國大陸從未淡出過人們的視線，尤其 進入 21 世紀以來掀起了一波接一波的「諜戰熱」，並有一系列翻拍自 20 世紀經 典紅色電影的諜戰劇喚起了觀眾的回憶， 1980 年上海電影製片廠拍攝的《藍色 檔案》便是其中之一，塑造了沈亞奇這個鮮明的共產黨女特工的形象。與中國大 陸火爆銀屏的諜戰片相比，台灣以女性為主角的諜戰片似乎較少，但在 1970 年 代起台灣掀起過的愛國「政宣片」的熱潮下，其中以諜戰題材為主的電影有 1987 年丁善璽導演的《旗正飄飄》，並且在片中塑造了由林青霞演出的秦鳳這位國 民黨女特工的女英雄形象。 本研究從中國大陸諜戰片和台灣愛國政宣片的發展歷程入手，聚焦於《藍色 檔案》和《旗正飄飄》中女性形象的建構，探討諜戰題材影片歷久不衰的原因， 採用文本分析的研究方法，結合神話學大師喬瑟夫坎伯「英雄的歷程」理論探 討兩岸諜戰題材電影中女性形象塑造的特點和異同之處以及在塑造女性形象的 過程中商業化操作和國族主義扮演的角色。 研究結果發現，《藍色檔案》和《旗正飄飄》兩部影片都塑造了個性鮮明充 滿魅力的女性形象，這些女性人物雖然有不同的身份、背景和性格但都經歷了「啟 程 →啟蒙→回歸」模式最終成長為英雄。女性形象的塑造反映了導演的政治觀念 和內心情感，《藍色檔案》中塑造了一個完美的被「神化」了的共產黨女特工沈 亞奇；《旗正飄飄》中導演塑造了三個各具特色的女性形象，有血有肉的國民黨 精英特工秦鳳、潑辣霸道的交際花金豔伶和心狠手辣卻良心未泯的女特務川島芳 子，且兩部電影的女性形象在建構的過程中不同程度受到商業化操作的影響。關鍵詞：諜戰片、女性形象、英雄的歷程、商業化操作、國族主
雇主品牌、組織人才吸引力及求職者應徵意圖之研究;A study on employer brand, organization talent person attraction and job pursuit intention
No full text[[abstract]]在全球國際化的時代，如何搶到好人，越來越多的企業意識到想要找到優秀人才，並建立屬於自己獨特的雇主品牌，以有效吸引潛在優秀員工青睞，創造競爭優勢，而將雇主品牌結合人力資源管理以達到增加優秀人才願意主動前往求職之目的，因此，本研究探討雇主品牌、組織人才吸引力和應徵意圖之間的關係。 本研究以上班族轉換跑道時，其求職意願是否仍受雇主品牌和組織人才吸引力之影響；另外，關注組織人才吸引力是否會對雇主品牌和求職者應徵意圖之間具有中介效果。問卷受訪對象以上班族為主，合計本研究回收190份問卷，扣除缺漏嚴重等無效樣本10份，有效樣本數180份。 依本研究結果發現：一、雇主品牌對人才吸引力具有顯著正向影響二、雇主品牌對應徵意圖具有顯著正向影響三、人才吸引力對應徵意圖具有顯著正向影響四、人才吸引力在雇主品牌與應徵意圖間具有完全中介效果 依據研究結果，本研究提出具體結論和研究意涵供後續研究參考。
In the globalization trend, grasping talent has become a critical issue nowadays. In order to attract outstanding talents and create its own competitive advantage, more and more organization has realized the need of building up its unique Employer Brand and combining it with Human Resource Management. As a result, this study focuses on the relations among Employer Brand, Organization Attractiveness and Job Pursuit Intention.The study is trying to find out whether Job Pursuit Intention will be influenced by Employer Brand and Organization Attractiveness. In addition, it focuses on whether Organization Attractiveness has a mediating effect between Employer Brand and Job Pursuit Intention. The main participants were organization employees. 190 copies of questionnaire were responded. After excluding 10 invalid questionnaires, there are 180 valid questionnaires remaining.Below are the findings of this study:(1)Employer Brand has significantly positive effect on Organization Attractiveness.(2)Employer Brand has significantly positive effect on Job Pursuit Intention.(3)Organization Attractiveness has significantly positive effect on Job Pursuit Intention.(4)Organization Attractiveness has fully mediating effect between Employer Brand and Job Pursuit Intention.Finally, concrete conclusions and recommendations are provided based on the research results as the references for the practice
人格特質對工作與生活衝突之影響---疆界彈性中介影響與社會支持調節作用之探討;The Impact of Personality on Work and Life Conflict –the Mediating Effect of Boundary Flexibility and the Moderating Effect of Social Supports
No full text[[abstract]]現今社會中，許多人需要在工作及家庭領域之間移動，面對這兩個領域的壓力排山倒海而來，再加上不同的人格特質對於壓力處理的模式也會影響職家衝突的程度。有鑑於此，如何在這兩個領域之間取得平衡更是現今人們非常關注的一個議題，故本研究最主要目的在探討人格特質對職家衝突之影響，並進一步分析工作與家庭兩領域疆界彈性之中介效果及社會支持調節作用。本研究以企業在職員工為對象，採用問卷調查法分兩階段對研究對象進行施測，共回收337份有效問卷，並藉由統計分析後，研究結果如下：1.「主動性人格特質」對「職家衝突」有顯著性負向影響。2.「神經質人格特質」對「職家衝突」有顯著性正向影響。3.「家庭彈性意願」對「工作對家庭衝突」有顯著正向影響。4.「家庭彈性意願」對「神經質人格特質」與「工作對家庭衝突」關係有顯著的中介影響。從研究結果發現，當工作對家庭產生衝突時，大部份的人還是傾向讓家庭疆界維持彈性；另外，社會支持在本研究當中的主效果比調節效果更大，顯示不論個人疆界彈性強或弱，當員工有同事支持和家庭支持的情況下，職家衝突程度就會降低，此為本研究另一重大發現。關鍵詞：人格特質、疆界彈性、職家衝突、社會支持
In today's society, many people are nothing more than moving between work and family and facing the pressure of these two areas as well. Moreover, different personality for dealing with pressure will also affect the degree of the conflic. Accordingly, it is great concern of how to strike a balance between these two areas. The main purpose of this study was to explore the impact of personality on work-family conflicts and further analyze the mediating effect of border elasticity and moderating effect of social support between the relationsip of personality and work-family conflicts. In this study, 337 valid questionnaires were collected. After the statistical analysis, the results were as followings：1. Proactive personality has a significant negative impact on work-family conflicts.2. Neuroticism positively impacts on work-family conflicts. 3. Family elasticity has a significant positive impact on work-family conflicts.4. Family elasticity intention has a significant mediating effect on the relationship between neuroticism and work-to-family conflict.According to the findings, when the work conflicts to the family, most people tend to keep the family resilient. In addition, social support plays an important role of main effect on work-family conflicts regardless of personal boundaries strong or weak. In other words, when employees receive colleagues support and family support, the degree of conflict will be reduced. This is another major discovery in the study.Keywords：proactive personality, neuroticism, domain flexibility, work-family conflict, social support