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Pelliot chinois 3785 (+ 3786)
No full textContient : [Tai xuan zhen yi ben ji miao jing 太 玄 眞 一 本 際 妙 經.] ; [Da cheng dao gan jing sui ting shu 大 乘 稻 芉 經 隨 聼 疏 compilé par Fa cheng 法 成]Numérisation effectuée à partir d'un document original.[Commentaires du Da cheng dao gan jing (T. 712)
Pelliot chinois 2357
No full textContient : [Tai xuan zhen yi ben ji miao jing 太玄 眞 一 本 際 妙 經 ; [Tai shangmiao fa ben xiang jing 太 上 妙 法 本 相 經 ; [Da cheng dao ganjing sui ting shou jing ji 大 乘 稻 芉 經 隨 聽 手 鏡 記 compilé parFa cheng 法 成.]Numérisation effectuée à partir d'un document original
Supplemental Material, Zhangchengming_Supplementary_Data - How Could Agronomic Biofortification of Rice Be an Alternative Strategy with Higher Cost-Effectiveness for Human Iron and Zinc Deficiency in China?
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Supplemental Material, Zhangchengming_Supplementary_Data for How Could Agronomic Biofortification of Rice Be an Alternative Strategy with Higher Cost-Effectiveness for Human Iron and Zinc Deficiency in China? by Cheng-Ming Zhang, Wan-Yi Zhao, A-Xiang Gao, Ting-Ting Su, Yan-Kun Wang, Yue-Qiang Zhang, Xin-Bin Zhou, and Xin-Hua He in Food and Nutrition Bulletin
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A CMOS Biochip for Electrical Detection of DNA with an Embedded Current Amplifier Circuit
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A research on Chen Ting-zuo's Yi thoughts and his philosophy
No full text碩士本論文是從程廷祚的《大易擇言》、《易通》及《讀易管見》等著作中，理出他的《易》學淵源，並由他對佛、老的導正，架構出他的時中觀，另外，則是爬梳他的《易》學著作中的義理，把握他「彰顯天德，挺立人道」的思想脈絡，分別按單元主題論述，呈現他的天道論、人性論、實踐論。
本論文凡八章，第一章分別是研究動機、研究方法，並且對前人的研究成果做一分析評論。第二章分別介紹其家世淵源、顏李學派的關係、交遊關係及學術著作，大致勾勒廷祚一生的學行。第三章分別探討其《易》學淵源、對義理及象數的會通，進而建立起其實踐為導向的《易》學觀。第四章此部分筆者運用清儒王船山的「二端一致論」來確立乾坤生成是宇宙生生不息的外緣，而「易簡」則是維持宇宙秩序和諧的內因，順此理路言之，筆者又依據曾春海所提出的三大宇宙運動變化的自然律（相互對待的變通律、總體和諧的均衡律、終則復始的循環律）來確立廷祚《周易》著作中的天道觀。第五章此部分則討論廷祚的性命一元論、人性論，進而從心知肯定主體的價值。第六章此部分說明廷祚以為「心」只有一個，至於人心與道心，天理與人欲皆只是權說，最終目的是要回復天理、道心，俾使人道完成。第七章此部分乃廷祚針對佛氏舍命言性的貴空思想，老氏遺形全神的尚無精神，以致外王事業無法開出的癥結，提出了「時中」理念，唯有掌握「時中」，王道方有可能。第八章則是對本論文的回顧及檢討。The thesis analyzes the origin of Chen Ting-zuo’s Yi thoughts from his writings of Da-Yi-Ze-Yan (The opinions of the Yi thoughts), Yi-Ton (Understanding of the Yi) and Du-Yi-Guan-Jian (Sights when reading the Yi). Besides, it also builds up his Shi-Zhong theory (the principle of obeying the mean) by his rectification to Fo (Buddha) and Lao (Lao-tzu). Moreover, by holding his thoughts of “enhancing the moral philosophy and keeping up the humanity”, the thesis also excavates the principles and meanings of his Yi writings, and discusses his theories of Tian-Dao (moral philosophy of the universe), humanity and practices.
There are eight chapters in the thesis. The first one is constituted by the research motive, methodology, and literature review. “Chen Ting-zuo’s autobiography” in Chapter 2 draws the outlines of his study and behavior by introducing his family background, relationship with Yen-Lee school of thoughts, associations and academic writings. “Ting-zuo’s thoughts of the Yi” in Chapter 3 probes into the origin and understanding of his Yi philosophy and discusses his practice-oriented point of view. In Chapter 4, “the moral philosophy of Ting-zuo’s Yi thoughts”, the author uses Wan Chuan-shan’s theory of “unity in two extremities” to establish firmly that Quan Kun (heaven and earth) is the rim to make the universe alive and kicking, and Yi Jian (simple) is the principle part to make the universe concord and harmonic. In view of the above, the author again uses Zen Chun-Hai’s “natural theory of the three changes in the universe (flexibility of mutuality, equilibrium of macro-coordinance , and rounding of circulation” to assure Ting-zuo’s moral philosophy in his writing, “Cho Yi.” In Chapter 5, “The humanity in Ting-Zuo’s Yi thoughts”, two of Ting-zuo’s theories, “unity of life” and “humanity thoughts”, are discussed to reveal the value of unit. “Practice of Ting-zuo’s Yi thoughts” in Chapter 6 illustrates that there is only one “heart” in Ting-zuo’s point of view. Human heart, moral heart, universe principle and human desire are all doctrines and will be unified back to universe morality and principles and make the humanity completed. Chapter 7, “the Shi Zhong theory of Ting-zuo’s Yi thoughts”, discusses his thoughts to Buddha, Lao-tzu and the crux of Wan Dao’s (the operation of politics) obstacle, and thus he brings up the Shi Zhong theory to make Wan Dao possible. Finally, a summary of the thesis and self-criticism in Chapter 8 is proposed to make it completed.目次
第一章 緒論．．．．．．．．．．．．．．．．．０１
第一節 研究動機． ．．．．．．．．．０１
第二節 研究方法．．．．．．．．．．．０４
第三節 前人的研究成果．．．．．．．．１０
第二章 程廷祚之生平．．．．．．．．．．．．．１３
第一節 家世淵源．．．．．．．．．．．１４
第二節 顏李學派之傳人．．．．．．．．１９
第三節 交遊關係．．．．．．．．．．．２８
第四節 學術著作．．．．．．．．．．．３６
第三章 廷祚之《易》學觀．．．．．．．．．．．４７
第一節 綿莊《易》學淵源．．．．．．．４８
第二節 循象數，明義理．．．．．．．．６０
第三節 彰顯天德，挺立人道．．．．．．７３
第四章 廷祚《易》學之天道論．．．．．．．．．７８
第一節 乾坤生成論－兩端一致論的確立．７９
第二節 「易簡」是萬物和諧的內因．．．８７
第三節 陰陽的剛柔、動靜的變化．．．．９３
第五章 廷祚《易》學之人性論．．．．．．．．．１０３
第一節 性、命的理論內涵與開展．．．．１０４
第二節 人性論之主張與實踐．．．．．．１１４
第三節 從心知肯定主體價值．．．．．．１２４
第六章 廷祚《易》學之實踐論．．．．．．．．．１３１
第一節 人心與道心的開展與實踐．．．．１３３
第二節 天理與人欲的調和．．．．．．．１４０
第三節 天德的落實與人道的完成．．．．１４９
第七章 廷祚《易》學之時中觀．．．．．．．．．１５６
第一節 對佛、老思想的導正．．．．．．１５７
第二節 「中」與「時」的內蘊闡發．．．１６９
第三節 時中原理與人道實踐．．．．．．１７８
第八章 結論．．．．．．．．．．．．．．．．．１８８
第一節 本文主要內容的回顧．．．．．．１８８
第二節 本文未來發展的前瞻及缺失．．．１９１
附．程廷祚年譜．．．．．．．．．．．．．．．．１９２
參考書目．．．．．．．．．．．．．．．．．．．１９５學號: 691000078, 學年度: 9
Nan Song Lin'an wen hua
No full textBen shu shi "Nan Song shi yan jiu cong shu" zhi "Nan Song yu Hangzhou" zhi yi, yi Lin'an san zhi wei ji chu, yi xiang shi de shi liao, jie shao le nan Song du cheng Lin'an de ge lei wen hua qing kuang ji qi cheng jiu. Quan shu fen chao ting de wen hua ji guan--Mi shu sheng, nan Song chao ting de tu shu guan, chao ting de tian wen, yi yao ji gou, Guo zi jian yu san xue, chao ting de xiu shi ji gou, chao ting de jia ge dang an, chao ting yue wu ji gou, Lin'an ji de ke ji wen hua ming jia, Lin'an de can yin wen hua, Lin'an de Xi Hu yu you le, Lin'an de wen hua yu le, Lin'an de ti yu yu za ji, Lin'an de dao jiao, Lin'an de fo si, Lin'an de ci miao, Lin'an di fang wen xian deng pian zhan
The Influence of Information Technology Capability on Financial Reporting Quality
No full text過去有關資訊科技方面之研究，多著重於資訊科技與企業整體營運之關聯，至於資訊科技與財務會計層面關聯之研究則多以資訊科技對會計人員編製財務資訊之方便性來發揮，少有探究資訊科技是否亦能幫助企業提升其財務報導品質者，故本論文之目的在於探討致力於提升資訊科技能力之企業，其財務報導品質是否亦受到一定程度之影響。
本論文以問卷調查方式蒐集實證資料，並以95年2月台灣上市櫃之1,189家公司為問卷寄發對象，有效回收樣本數為119筆，並以回收之資料驗證本論文所建立之模型及所提出之假說。
實證結果發現，資訊科技部門之人力資源、科技資源、關係資源及策略性IT願景，均對企業之資訊科技能力有顯著之正向影響。而資訊科技能力較佳之企業，將資訊科技運用於財務會計相關活動及程序的可能性亦較大；但此一看似能夠提高財務報導品質之作為，研究結果卻不如預期，資訊科技對財務報導之輔助與財務報導品質之間並未發現顯著關聯，推測原因可能與管理階層揭露心態仍居保守有關。In the past, most of the researches on information technology (IT) primarily focused on its relationship with corporation performance. As to the relationship between IT and financial accounting, some researches investigated how IT could help accountants prepare financial information. But there were few studies analyzing whether IT could help firms improve their financial reporting quality. Therefore, this study wants to find out that whether the quality of financial reporting will be improved when firms devote to IT capability enhancing.
Through questionnaire, this study collected the information about their IT usage from 1,189 listed companies in Taiwan. Besides, we collected the annual reports of sample firms and the data needed for measuring financial reporting quality from the Market Observation Post System (MOPS). The research model and hypotheses are tested by 119 usable responses. The results are as follows:
Four critical IT resources, human resources of IT department, technological resources, relationship resources and strategical IT vision, all have significant positive influence on a firm’s IT capability. The better the firm’s IT capability is, the more the firm uses IT to support financial reporting. But the firm’s financial reporting quality does not improve at the same time. This unexpected result may have something to do with the top management’s attitude toward financial disclosure. The top managers may keep the financial information produced by IT for internal purpose only because of business confidentiality and the cost benefit trade-off of disclosure.第一章 緒論1
第一節 研究背景1
第二節 研究動機3
第三節 研究目的5
第四節 論文結構與研究流程6
第二章 文獻探討8
第一節 資訊科技能力8
第二節 財務報導之品質27
第三節 資訊科技與財務報導之關係31
第三章 研究方法33
第一節 研究模型及假說33
第二節 研究變數之定義與衡量39
第三節 研究對象與資料來源50
第四節 統計方法54
第四章 資料分析與實證結果55
第一節 效度與信度分析55
第二節 敍述性統計分析與相關係數分析60
第三節 模型假說驗證65
第五章 結論與建議76
第一節 結論76
第二節 研究限制78
第三節 建議79
參考文獻81
中文81
英文81
附表一 財務報導品質揭露索引表86
附錄二 研究問卷90
附錄三 問卷信度效度分析9
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