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創櫃板公司現金增資之盈餘管理;Earnings Management Activities around Seasoned Equity Offerings– Based on GISA Firms
No full text[[abstract]]儘管過去文獻針對上市櫃公司研究已有長足進展，但對於台灣中小企業研究成果仍屬有限。2014年1月，櫃買中心在主管機關支持下籌設「創櫃板」，將其定位為扶植具創新、創意構想之非公開發行微型企業，協助企業未來申請登錄興櫃、上市、上櫃市場。本論文將探討創櫃板公司現金增資之盈餘管理，並檢驗外部治理機制的監督效果。樣本取自創櫃板資訊公開系統，橫跨2014年01月至2016年12月。研究結果指出創櫃板公司有現金增資需求時，可能會透過盈餘管理上調現金增資後之盈餘表現，以避免損及公司價值之長期負面影響。另外，本文顯示，公司實收資本額大於三千萬元、籌資金額較高或公司規模較小者，較傾向提升應計項目盈餘管理。最後，外部治理機制和盈餘管理關聯性結果與文獻一致，公司財報業經會計師或是四大會計師事務所查核，能有效地降低現金增資公司管理階層之盈餘管理行為。
Although a large body of empirical research focuses on listed company, less is done regarding to small and medium-sized enterprises. Under the authorities’ support, Taipei Exchange (TPEx) started Go Incubation Board for Startup and Acceleration Firms (GISA) in January 2014. This platform is designed to help small-sizes innovative companies grow and to enter the capital market in the future. This research yield insight into earnings management activities around seasoned equity offerings (SEO) based on GISA firms in Taiwan and the effectiveness of external corporate governances. Data for the study come from the GISA Market Observation Post System from January 2014 to December 2016. The result reveals that GISA firms prone to upward accrual-based earnings management during SEO to avoid long-term negative consequences. Especially, firms with paid-in capital more than NT$ 30 million, higher fundraising amounts, or smaller firm size, tend to increase discretionary accruals. Finally, consistent with prior literatures, certificated public accountants and Big4 accounting firms effectively serve as role of external corporate governances on mitigating earnings management
內部治理、總經理任期、盈餘管理;Internal Governance, CEO Tenure and Earnings Management
No full text[[abstract]]本文探討內部治理(除了CEO以外之高階經理人)對於CEO任期和盈餘管理策略間關聯性的影響。不同於過去之主流文獻，本研究發現裁決性應計數和實質盈餘管理間具有同時發生的互補關係。本文研究結果發現CEO在任職前期與後期均有盈餘管理的情況，亦證實內部治理機制確實存在，對於CEO從事盈餘管理的行為有抑制的效果。
This paper is intended to investigate whether internal governance affects the relative association between CEO tenure and the extent of earnings management. Different from main stream research, I find that accrual-based earnings management and real activities manipulation are simultaneously and complementary. The empirical results indicate that CEO engage in earnings management in early years and final years of their tenure. In addition, we find that internal governance is truly exist, and it will inhibit the earnings management of CEO
跨媒介改編劇集式文本之接收動機與經驗歷程探討;A Study on the Receptive Motivations and Experiences of Cross-Media Adapted Serial Texts
No full text[[abstract]]在現今匯流的傳播環境，故事文本透過改編的方式呈現於不同的媒介已是常見的現象。本文以小說跨媒介改編影視媒體並以劇集形式呈現的文本為研究對象，從閱聽眾接收的角度出發，互文/互媒性為理論基礎，探討不同進入點的閱聽人是因為什麼動機而觀賞另一個媒介文本，以及他們如何形塑整體的接收經驗。 研究發現，不同進入點的閱聽人會有不同的動機本質，先閱讀原著小說的閱聽眾，好奇影像「如何」改編小說，而先觀賞影像改編的閱聽人，則希望在小說中知道「更多」故事內容。除此之外，文本透過劇集的呈現，也會讓閱聽眾產生特殊的接收動機。在經驗歷程的分析上，本文發現閱聽眾對於跨媒介改編文本，本身就會存在對於小說或影像的媒介主從性，這影響了不同閱聽眾的接收行為。另外，本研究提出以「單點配對式」的互文/互媒與「結構脈絡式」的互文/互媒，作為一個新的理論觀點，解釋閱聽眾如何參考先前的媒體經驗來參照接收的文本，並針對劇集破口的概念進行許多的探討。
In the convergence communication environment today, it is common for a story to be adapted to different media. This study takes films and TV serials adapted from novels as the cases, adopting intertextuality and intermediality as the theoretical basis, to explore audience behaviors from different entry points about the motivations and experiences of seeing a story in another media. Research finds that audiences from different entry points have distinct motivations. Those who read novel first want to know “how”the video media adapt the story, but for those who watch video version first, they want to know “more”in the novels. Besides, the serial form would inspire some special motivations. In the experiential analysis, audiences will follow the media hierarchy relation from the inside to formulate their behavior.In addition, this study proposes “matched”and “structured-context” intertextuality/ intermediality, two theoretical viewpoints, to explain how audiences reference the experiences to the media texts. Finally, there are some discussions about the concept of serial“breaks”
網路謠言的第三人效果研究 ─政治謠言 vs. 娛樂謠言;The Third-Person Effect on Internet Rumors – Political Rumors vs. Showbiz Rumors
No full text[[abstract]] 網路謠言案例在現代社會上層出不窮，且網路謠言具有網路的超連結、互動、隱匿等特性，使得網路謠言更容易流通與具有影響力。而網路謠言輕者造成社會大眾困擾，嚴重者更會造成社會動盪不安，並危及整個國家穩定。 本研究採取網路問卷調查法，來探討網路謠言，使用「第三人效果」來檢視網路謠言所造成的影響，並以閱聽人為主體，探討閱聽人是如何認知網路謠言，以及人們是否會因此採取後續行為去查證謠言或是支持管制謠言。另外，本研究使用涉入度、教育程度、年齡、網路使用頻率等變項來預測第三人效果。 本研究共回收590份有效問卷。問卷回收經分析後發現，政治謠言與娛樂謠言皆存有第三人效果，網路使用者皆認為網路謠言對其他人的影響較大，對自己的影響較小。本研究並發現，涉入度、使用網路頻率也會影響第三人效果認知差距。此外，當網路使用者查覺到網路謠言對自己及對他人的影響皆強烈時，才會傾向於去查證網路謠言以及支持管制網路謠言。 在綜合比較方面，網路政治謠言的第三人效果認知差距會小於網路娛樂謠言所產生的第三人效果認知差距。並且，網?使用者查證與支持管制政治謠言的意願會高於娛樂謠言。
Rumors are a piece of information or a story that has not been verified, which can become exaggerated and altered over time. The Internet's recent appearance as a new media technology has shown ever new possibilities for the fast diffusion of rumors. Using the third-person effect as a theoretical underpinning, the present study tries to compare the third-person effect on individual’s perceptions and behavioral outcomes (to verify rumors or to support for restrictions on Internet rumors) of the influence with two kinds of Internet rumors: showbiz rumors and political rumors. 590 samples were collected through online survey. The results reaffirmed support for the perceptual hypothesis. Issue involvement and time spent on the Internet were the two major antecedents of the third-person perceptual effect. The differences were also found between two kinds of rumors. The effect of the third-person perceptions of Internet political rumors was smaller than that of Internet showbiz rumors. Furthermore, respondents’ intentions of verifying and supporting the restriction of political rumors were higher than that of Internet showbiz rumors. Theoretical and practical implications are also discussed
中國彈幕視頻網站在泛娛樂思維下的價值鏈分析-以嗶哩嗶哩視頻網站為例;
No full text[[abstract]]彈幕視頻網站近年來越來越受關注與盛行，網站用戶多半為青少年群體且熱愛二次元文化，因而使彈幕視頻網站被歸類為小眾視頻網站。隨著中國泛娛樂思維漸漸廣為人知，小眾視頻網站如何以大量自製內容的優勢進入此條泛娛樂產業價值鏈，便值得關注與探討。本文試圖以BILIBILI彈幕視頻網站為例，針對B站在泛娛樂思維下產業價值鏈得布局進行深入分析，期能為台灣小眾類型平台提供參考。 本研究主要探討B站在泛娛樂思維下產業價值鏈如何布局，上中下游如何與其他產業合作競爭，另外運用大眾傳播遊戲理論探討UP主在創作影片時獲得何種傳播快感、滿足。本文運用次級資料分析與深度訪談法來回答以上研究問題。 研究發現彈幕視頻網站中，UP主所創造的原創內容，受到泛娛樂思維影響，市場上積極高價收購原創內容，因而使UP主在創作影片時產生「名與利」傳播快感。而B站在這股泛娛樂思維下，在上游產業價值鏈中，積極與擁有原創作品公司合作開發，例如騰訊互娛集團，中游部分則是鞏固既有用戶，收集用戶大數據分析，打造更完善平台系統，下游部分則是與更多相關變現公司合作，並開創多元變現機會。藉由打造全產業鏈合作模式，使原創作品開發為IP大作這過程達到效益極大化
台灣公共電視邁向公共服務媒體之組織認知研究;The Road to Public Service Media(PSM): A Study of Organizational Cognition in the case of Taiwan's Public Television Service.
No full text[[abstract]]本研究關注台灣公共電視PTS在當前艱鉅的數位化媒體環境當中，從公共服務廣電(PSB)邁向公共服務媒體(PSM)的思維轉變歷程，以及如何在組織結構上進行調整，並且在內容與服務上採取相應的策略，以試圖控制環境變動所帶來的衝擊。此外，PTS對於公共媒體的使命與正當性，又將如何界定或重新定義。 本研究在理論基礎上採用了Prahalad & Bettis（1986）所提出的主導邏輯（Dominant Logic）概念，並結合Maijanen（2015b）與Maijanen & Lowe（2016）對於主導邏輯的後續研究成果，以及Lischka（2015）所整理的媒體組織之策略決策面向，建構出本研究的理論架構，並依此探討PTS邁向PSM的主導邏輯演進，呈現其中的改變、過度與影響因素，同時觀察PTS在組織結構上的調整與變化。另一方面，本研究亦探究當前管理階層的主導邏輯，以及組織中各個次團體對該主導邏輯之契合與差異。 經由PTS年報的文本分析、核心管理階層與部門員工的深度訪談，以及董事會紀錄等次級資料的分析，本研究發現，（一）PTS體現了四個主導邏輯的發展階段，分別為「1998-1999～2002 建立品牌，獲取觀眾認同」、「2003～2007 集團化、帶領台灣邁向數位化」、「2008～2012 突破發展困境，體認公民力量」與「2013～2015 改變為必然，正視新媒體服務」等。（二）PTS當今核心管理階層對於邁向PSM的認知，所體現的是「2017～ 凝聚內部整合，推動新媒體研發與實驗基礎」的主導邏輯，其中該主導邏輯除了作為組織未來發展階段的推動力之外，更發現到三種作為牽制力的思維，包括「以電視頻道為中心」、「電視與新媒體服務無法同時兼得」以及在組織的路徑依賴下「對於傳統電視競爭能力的守舊」等思維，這些思維牽制了PTS改變的力道、妥協了發展方式以及稀釋了邁向PSM發展的迫切性，甚至PTS既有的結構性限制亦對其推動轉型帶來矛盾與掙扎。（三）PTS各部門團體對於當今組織邁向PSM，體現了「積極運用更多新媒體的方式並有所明確方向」的認知，相對於核心管理階層的主導邏輯，更關切於積極看待新媒體所帶來的機會、表現形式與不變的需求何在，進而希望改變當前以電視頻道為主的服務方式，回應閱聽眾當今的媒體使用行為與需求，讓公視的理想能夠透過新媒體重新被看見
在雲端多媒體轉碼系統下支援可適性串流低切換延遲緩衝方法之設計與實作;Implementation and Design of Low-Switching Latency Buffering Mechanism for Adaptive Streaming in Cloud-based Multimedia Transcoding System
No full text[[abstract]]近年來智慧型終端的興起與網際網路廣泛運用，人們使用網路來觀看影片的需求也日益增多，這樣的演變發展也間接地促進許多網路串流技術的崛起，使得多媒體影視串流服務應用急速的成長，例如實況直播和遠距教學等，然而多媒體串流近期成為一個備受關注的熱門技術，終端裝置可以依許多不同特性的網路來存取多媒體內容。HTTP (Hypertext Transport Protocol)為目前廣泛使用的傳輸協定。HTTP可適性串流中也有許多公司研發屬於自己的可適性串流，如：Adobe、Microsoft以及Apple以及國際標準組織規範之MPEG-DASH (Dynamic Adaptive Streaming over HTTP)等，客戶端能依照可用頻寬和使用者的需求動態調整多媒體串流的內容。本論文實作以MPEG-DASH作為格式封裝，經由HTTP協定傳至用戶端，利用先前研究建置的雲端環境，我們提出一套可適性雙緩衝器機制是在於使用者所在網路環境下能夠提供更佳影片播放順暢度的機制。是以二個緩衝器來管理不同品質的影音資料，用戶端依據可用頻寬來切換緩衝器播放，能減少切換品質之反應時間。
In recent years, intelligent terminals and internet are used widely. The demands of watching movies on the internet are increasing. Due to the migration, the multimedia streaming technologies are developed. The multimedia streaming services and applications are provided rapidly, such as live TV, long-distance E-learning, etc. Thus, multimedia streaming technology is one of the current popular technologies.HTTP (Hypertext Transport Protocol) is one of the main application protocols these days. In adaptive Streaming of HTTP, many companies developed their own adaptive streaming, such as Adobe, Microsoft, Apple and MPEG-DASH (Dynamic Adaptive Streaming over HTTP) of ISO standard. The client can dynamically select the adequate bit rate for multimedia streaming according to the network conditions or the restrictions imposed by users.In this paper, MPEG-DASH and HTTP are used in our system. Based on the previous research result, we propose a mechanism called Dual-Playout Buffer (DPB), which is a mechanism for fluency of video streaming according to users’ network environments. By using two buffers to manage different kinds of quality of video, we can switch buffers to reduce the reaction time of switching quality according to the situation of users’ network
國民中學班級導師情緒勞務、工作壓力與職業倦怠之相關研究;A Study on Junior High School Director Teachers' Emotional Labor, Job Stress and Job Burnout
No full text[[abstract]]本研究旨在探討國民中學班級導師情緒勞務、工作壓力與職業倦怠之現況，並針對不同背景變項之國民中學班級導師比較其情緒勞務、工作壓力與職業倦怠之差異情形，分析導師情緒勞務、工作壓力與職業倦怠之關係及影響力。本研究採問卷調查法，經文獻探討編制「國民中學班級導師情緒勞務、工作壓力及職業倦怠感受調查表」為研究工具，以臺北市與嘉義縣之現職國民中學班級導師為研究對象，共蒐集319份有效問卷，所得資料主要以SPSS 22.0進行分析，研究結果如下：一、國中導師情緒勞務、工作壓力與職業倦怠皆屬於中等程度。二、國中導師整體情緒勞務負荷男性大於女性，臺北市學校大於嘉義縣非偏遠地區學校。三、國中導師整體工作壓力感受學士大於碩士，臺北市學校與嘉義縣非偏遠地區學校高於嘉義縣偏遠地區學校。四、國中導師整體職業倦怠感受學士高於碩士。五、國中導師之情緒勞務，以真情流露為主。六、國中導師之工作壓力，以專業壓力以及輔導與管教壓力最大。七、國中導師之職業倦怠，以情緒耗竭感受最大。八、國中導師之真情流露可減輕工作壓力，減少職業倦怠。九、國中導師之壓抑情緒與工作壓力各構面對職業倦怠具有預測力。十、國中導師之職業倦怠，以親師互動壓力最具有預測力。
The main purposes of this study were to explore the situation among emotional labor, job stress and job burnout of junior high school homeroom teachers on different background variables among emotion laber, job stress and job burnout, meanwhile investigate the relationshipand foreseeable above them. This research utilized the method of questionnaire. The research toolsconsisted of”junior high school homeroom teachers’ emotional labor scale”, “job stress scale”,“job burnout scale”,which were designed by documents study. The samples were junior high school homeroom teachers in Taipei City and Chiayi Country, the total number of viable samples reaching 319. The data gathered was analyzed by using computer software SPSS version 22.0. The findings of this study are as follows:1.Junior high school homeroom teachers’ emotional labor, job stress and job burnout are medium-high degree.2.There are significant difference in “gender” and “school location” on emotional labor of junior high school homeroom teachers, and male is higher than female, the teachers in Taipei City are higher than the teachers in non-remote zone of Chiayi Country.3.There are sighificant difference in “educational background” and “school location” on job stressof junior high school homeroom teachers, and Bachelor degree is higher than Master’s degree, the teachers in Taipei City and non-remote zone of Chiayi Country are higher than the teachers inremote zone of Chiayi Country4.There is a sighificant difference in “educational background”, and Bachelor degree is higher than Master’s degree.5.Junior high shool homeroom teachers had the highest scores in items of emotional labor with “genuinely felt display”.6.Junior high school homeroom teachers’ main stresses are “counselling and discipline stress” and “”professional stress.7.Junior high school homeroom teachers had the highest scores in items of job burnout with ”emotional exhaustion”.8.Junior high school homeroom teachers adopt more emotional labor - genuinely felt display to ease job stress and job burount.9.Junior high school teachers’ suppression emotional and job stress can sighificantly predict job burnout.10.The most sighificantly predict to job burnout is the interaction stress between patriarchs and teachers
運用平板電腦結合App進行國小三年級英語教學之行動研究;An Action Research of Applying Apps and Tablet Computers in English Instruction for Third Graders in an Elementary School
No full text[[abstract]]本研究以運用平板電腦結合App進行國小三年級英語教學為研究主軸，依據情境分析結果，發展平板電腦結合App行動方案課程，並藉由課程實施，評鑑其課程實施成效。由於研究者刻正擔任國小三年級英語科任教師，希望透過合作學習與差異化教學，並運用平板電腦結合App進行英語教學課程之行動研究，探討英語教學課程所遭遇的問題，並研擬行動方案，實施監控行動方案歷程及評鑑行動方案之成效，已達課程發展之目的。本行動課程方案分為兩階段循環來進行，第一次循環時間為2017年3月29日至2017年4月19日，第二次循環則根據第一循環所遭遇的問題做修正，實施日期為2017年6月3日至2017年6月20日，每個循環皆一週2節，每節40分鐘，主要研究問題如下：一、透過情境分析探究國小三年級運用平板電腦結合App進行英語教學遭遇之問題與省思的歷程為何？二、規劃設計解決國小三年級運用平板電腦結合App進行英語教學行動方案與省思的歷程為何？三、實施國小三年級運用平板電腦結合App進行英語教學行動方案與省思的歷程為何？四、評鑑回饋國小三年級運用平板電腦結合App進行英語教學行動方案的結果與省思的歷程為何？ 本研究結論如下：一、研究情境分析的省思與發現：1.優勢條件利於本行動方案的進行；2.針對不利因素，導引出行動方案的方向；3.發展符合研究情境之教學方案；4.解決研究者實務現場所遭遇之問題。二、課程規劃設計的省思與發現：1.瞭解困難並尋找解決策略；2.尋找專業諮詢與協助的領航員；3.教師是課程規劃的靈魂人物。三、課程實施的省思與發現：1.合作學習互動良好，營造和諧共好學習氛圍；2.課堂學習活動太多，練習時間太少，有待調整；3.學生學習需求與能力遠超過課程規劃。四、課程評鑑的省思與發現：1.教師進行合作學習、差異化教學與資訊技能的提升與成長；2.教學科技工具與軟體內容的選擇；3.運用電腦平板電腦結合App促進英語字母拼讀學習；4.降低英語學習雙峰現象。
This study is aimed at applying Apps and tablet computers in English instruction. According to the results of analyzing situations, the researcher implemented the Project Approach and evaluated the efficiency. To achieve the goal of curriculum development, the researcher explored the problems, developed the Project Approach, implemented it, monitored the process and evaluated the efficiency by action research. The Project Approach was divided into two phases. The first phase of the Project Approach was from March 29th to April 19th, 2017 and the second phase of the Project Approach, modified according to the problems of the first phase, was from June 3rd to June 20th, 2017. Each class lasted 40 minutes and there were 2 periods per week in each phase. The research questions are presented below:1. What are the problems and reflection process of applying Apps and tablet computers in English language teaching for third graders through analyzing situations?2. What are the Project Approach and the reflection process of planning and designing the curriculum of applying Apps and tablet computers in English language teaching for third graders?3. What is the reflection process of implementing the curriculum of applying Apps and tablet computers in English language teaching for third graders?4. What is the reflection process of evaluating the results of curriculum of applying Apps and tablet computers in English language teaching for third graders?The conclusions are as below:1. The reflections and findings of analyzing situations:(1) Implement the Project Approach with strengths.(2) Guide the direction of the Project Approach aiming at the weakness.(3) Develop the Project Approach according to the research situation.(4) Solve the practical problems the researcher encountered.2. The reflections and findings of developing the curriculum:(1) Finding out the difficulties and figuring out the strategies.(2) Consulting the professions facilitates developing the curriculum.(3) The teacher plays an important role in developing the curriculum.3. The reflections and findings of implementing the curriculum:(1) Cooperative learning promotes interaction and creates harmony atmosphere among students.(2) Too many learning activities reduce practicing time for students and that should be improved.(3) Students’ abilities and needs are far more than the curriculum provided. 4. The reflections and findings of evaluating the curriculum:(1) The elevation and the growth of the teacher’s teaching strategies, such as cooperative learning, differentiated instruction and information techniques. (2) How to choose the teaching and learning tools or softwares.(3) Applying Apps and tablet computers enhances learning Phonics.(4) Reduce the bimodal distribution of students' English abilities
不同文章觀點的閱讀順序對閱讀理解歷程的影響— 大學生讀者的表現與認知模擬;The effects of order of reading multiple texts with different perspectives on comprehension: Performance of college readers and the Landscape model
No full text[[abstract]]本研究旨在探討閱讀不同觀點文本的順序對於閱讀理解歷程的影響，同時驗證景觀模式（Landscape Model）模擬人類讀者表現的有效性。本研究選擇「ADHD是否該用藥」為議題，編寫出「支持用藥」與「反對用藥」觀點的文章，並且經由操弄閱讀不同觀點文章的順序，檢驗多種閱讀理解的指標。研究對象為70位大學生讀者，依照閱讀不同文章觀點的順序區分為兩組，每組各35人。受試者在閱讀文章之前先進行先備知識測驗，之後再進行自由回憶、閱讀理解測驗與閱讀廣度測驗，讀者在電腦上依照自己正常的速度逐句閱讀，並且記錄閱讀時間。本研究也利用景觀模式模擬讀者的閱讀歷程，所有文本逐句區分成閱讀循環，並且切斷出重要的概念節點，再依該程式預設狀態設定激發來源與參數值，以程式執行之後產生之激發矩陣與連結矩陣為該模式的輸出，並進一步分析與大學生表現的關係。結果顯示，讀者閱讀不同立場的文章順序不會影響其回憶量；首次閱讀到不同觀點文章當中重複出現的句子所需時間顯著長於第二次的閱讀時間，說明閱讀順序對於相同句子的閱讀時間有影響；不同的閱讀順序的讀者之用藥態度沒有差異；景觀模式的連結矩陣與讀者回憶量有顯著相關，特定版本的模式之文本概念的總激發值也與語句的閱讀時間有關聯，該模式可以有效地模擬讀者閱讀多文本的歷程與表徵。
The purpose of this study was to investigate how the order of reading texts with different perspectives affects comprehension by examining human performance and cognitive modeling. We constructed two expository texts with different perspectives on the same topic, i.e., “Medications for ADHD” versus ” No medications for ADHD”. 70 college readers were recruited and randomly assigned into two groups and they read these two texts in different order sentence by sentence on computer in a self-paced manner. Reading time, recall data and their stances toward medications for ADHD were collected in addition to several cognitive measures. In preparing for cognitive modeling, we parse the texts and into main ideas for each sentence and identify sources and values of activation as defaulted by the Landscape model (Tzeng, 2007). The outputs of the Landscape modeling, activation matrix and sum of activation values for each node, were compared with human performance to determine their relations. The results of human performance indicated that the order of reading texts with different perspectives did not affect the amount of recall. Reading times for those sentences common for these two different texts were significantly longer they appeared in the first-read text than those in the second-read text, indicating the effect of order. Readers’ stances for the issue in focus were the same for the two groups. The results of the Landscape modeling showed that connection matrix values correlated significantly with human recall. Sum of activation values for some versions of the Landscape model also correlated with readers’ sentence reading times. These patterns have demonstrated that the Landscape model were able to capture the processes and memory representation of comprehending multiple texts