1,721,609 research outputs found
UMP invited to attend 2019 Chinese New Year Reception Celebration at the Embassy of People’s Republic of China
Get PDF27 January 2019- Universiti Malaysia Pahang (UMP) was invited to attend “2019 Chinese New Year Reception Celebration” which was organized by Embassy of the People’s Republic of China in Malaysia at Shangri-La Hotel, Kuala Lumpur. UMP invited guests were Professor Dato’ Sri Ts. Dr. Daing Nasir Ibrahim (Vice Chancellor UMP) Datin Sri Fazia Binti Ali (Head of Deputy Registrar, Research and Innovation Department) and Ms. Yong Ying Mei (Director of Confucius Institute)
MoU Exchange Ceremony between Beijing Jiaotong University and UMP
Get PDFBeijing, 10 December 2018 - Delegation of Universiti Malaysia Pahang had an official visit to Beijing Jiaotong University in China. Members of delegation were Professor Dato Sri Daing Nasir Ibrahim (Vice Chancellor of UMP), Professor Dato Dr. Mashitah Binti Mohd Yusoff (Deputy Vice Chancellor-Research & Innovation), Ms. Yong Ying Mei (Director of Confucius Institute, UMP) and Mr. Saharudin Bin Ramli (Senior Executive, Academic & International Affairs, UMP)
Two new species and one new record of Hyalopsora (Pucciniastraceae) on ferns in China
No full textWang, Lei, Liu, Shi-Tong, Liu, Yun, Liang, Ying-Mei (2021): Two new species and one new record of Hyalopsora (Pucciniastraceae) on ferns in China. Phytotaxa 527 (1): 41-50, DOI: 10.11646/phytotaxa.527.1.
Mandarin Language Strengthens Tolerance and Patriotism in a Multiracial Society
Get PDFKuantan, 21 September 2018- Ms. Yong Ying Mei, the Director of Mandarin Language and Culture Centre (MLCC) of Universiti Malaysia Pahang (UMP) was invited as one of the panels for the Cendekia Bicara forum during the closing ceremony for Festival ‘Aku Darah Anak Malaysia A.D.A.M’ at Universiti Malaysia Pahang (UMP). In the forum, she emphasized that the language is a part of Malaysian identity who are able to speak several languages. She also mentioned that Mandarin language strengthens tolerance and patriotism in a multiracial society
Analisis pembentukan frasa nombor bahasa Cina dalam kalangan pelajar Melayu / Yong Ying Mei
Get PDFPembelajaran Bahasa Cina (BC) sebagai bahasa asing semakin popoular di seluruh dunia sejajar dengan pembangunan ekonomi negara China. Rancangan Malaysia Kesembilan, 2006-2010 telah menyatakan BC diperkenalkan sebagai kursus elektif bahasa asing di institut pengajian tinggi awam (IPTA). Objektif kajian ini adalah untuk meninjau pembentukan frasa nombor BC dalam kalangan pelajar Melayu dan hubungan antara prestasi ujian dengan faktor-faktor yang mempengaruhi pembelajaran BC dalam kalangan pelajar Melayu. Ini kerana penggunaan frasa nombor adalah penting untuk berinteraksi dalam kehidupan harian. Kajian ini bertumpu pada topik tarikh, masa dan harga dalam kursus Mandarin For Beginners di Universiti Malaysia Pahang. Kajian ini menggunakan kaedah triangulasi, iaitu ujian, soal selidik dan temu bual. Ujian digunakan untuk melihat pembentukan frasa nombor BC dalam kalangan pelajar Melayu dan jawapan yang salah dalam ujian dianalisis dengan deskriptif tatabahasa. Soal selidik digunakan untuk mengenalpasti faktor-faktor yang mempengaruhi pelajar Melayu dalam pembelajaran BC. Kaedah SPSS digunakan untuk menganalisis data dalam soal selidik. Kemudian temu bual dijalankan di atas satu kumpulan fokus yang terdiri daripada lima orang responden yang cemerlang dalam ujian dan lima orang responden yang lemah dalam ujian. Hasil kajian dalam ujian menunjukkan pelajar Melayu tidak menguasai sepenuhnya dalam frasa nombor BC. Responden lebih menguasai frasa tarikh tetapi frasa harga kurang dikuasai. Dari analisis menunjukkan bahawa lima jenis kesilapan pembentukan frasa nombor BC yang dilakukan dalam kalangan pelajar Melayu seperti kesilapan angka, kesilapan Hanyu Pinyin, kesilapan kosa kata, kesilapan struktur dan ketinggalan kosa kata. Analisis soal selidik menunjukkan faktor pengajaran paling mempengaruhi pembelajaran BC sebagai bahasa asing dalam kalangan pelajar Melayu. Faktor-faktor pengaruh yang seterusnya meliputi
v
pemindahan bahasa ibunda, motivasi, minat, sikap, persekitaran dan masa pembelajaran. Analisis korelasi menunjukkan bahawa hanya tiga faktor mempunyai hubungan yang signifikasi dengan prestasi responden, iaitu faktor minat, sikap dan persekitaran. Namun begitu, hasil kajian dari temu bual menunjukkan senario percanggahan pendapat dalam kalangan pelajar. Secara optimis, kajian ini dapat menghasilkan garis panduan kepada para akademik untuk menambahbaikan pembelajaran frasa nombor BC dalam kalangan pelajar Melayu.
(347 patah perkataan)
Kata kunci: Pembelajaran Bahasa Cina, frasa nombor Bahasa Cina, pembentukan frasa, bahasa kedu
A study of the relationship between asset impairment and earnings management.
No full text我國財務會計準則委員會於民國93年發布財務會計準則35號公報「資產減損之會計處理準則」，由於資產減損會計處理涉及諸多假設和判斷，以致資產減損之金額、提列時點及減損後迴轉之時點等都易受到管理當局之操縱，因此資產減損之會計處理常淪為盈餘管理之工具；其中使用價值之折現率在現實環境中根本不可能找到真正理想的折現率，因此折現率之取決可能是35號公報在適用上最困難的議題且容易成為資產減損盈餘管理之工具。
綜上所述，本文針對我國93年年報或94年半年報已適用且提列資產減損之上市上櫃公司為樣本進行研究，試圖分析資產減損之認列與公司當期盈餘表現之關聯性，以探討我國資產減損之認列是否有盈餘操縱之疑慮；並且進一步針對財務報表上已揭露使用價值折現率之公司進行分析，探討公司是否有可能藉由折現率之操縱，以達到操縱盈餘之目的；實證結果顯示：
一、盈餘門檻與資產減損之金額存在顯著關聯性，顯示管理當局會因盈餘門檻而影響資產減損金額之提列，藉以達到洗大澡或盈餘平穩化之盈餘操縱。
二、折現率與盈餘門檻之間無顯著關聯性，顯示管理當局並不會因盈餘門檻，而高估折現率，藉以多認列資產減損而達到盈餘管理之目的。
三、使用價值之折現率與公司治理之間無顯著關聯性。
使用價值之折現率並未發現操縱之行為，本文認為可能原因為：(1)折現率之操縱並非其唯一工具，管理當局可能偏好其它操縱方式來影響資產減損，如現金流量之估計等。(2)可能已存在樣本偏差。(3)本研究以自行估計之加權平均資金成本(WACC)作為判斷標準，可能與企業所用以估計之折現率標準不一。
此外，本文發現有部分公司所採用之折現率明顯不合常理，如日馳(2.91%)、必翔(3.30%)、元隆(3.62%)、精碟(3.58%)及大展證券(1.78%)等公司，所採用之折現率低於中央銀行基本放款利率，而本文認為這些公司有可能係為了規避資產減損金額之認列，因而低估折現率。Name ：Ying-Mei Cheng Month / Year： June, 2006
Advisor ：Yan-Ching Tsai
Title ：A study of the relationship between asset impairment and earnings management.
Financial Accounting Standards Committee in Taiwan pronounced SFAS NO.35 “Accounting for Asset Impairment” in 2004. Since the implementation of SFAS NO.35 substantially involves accounting assumptions and estimates, firms maybe take advantage of SFAS NO.35 as an earnings management device. In addition, it is hard to obtain the ideal discount rate in the real world, so the determination of the discount rate may be another issue to be concerned and a source of earnings management after the adoption of SFAS NO.35.
The paper tries to examine the association between the amount of asset impairment reported and firm’s current performance in exploration of the existence of earnings management. The sample consists of TSE & OTC listing firms, which have implemented SFAS NO.35 and recognized impairment in 2003 annual financial reports or 2004 semi-annual financial reports. The paper also examines whether firms intend to manage earnings through the manipulation of the discount rate. The empirical analysis reveals that：
(1)The amount of asset impairment reported is significantly associated with the performance thresholds. The result indicates that managers may apply flexibility in the reporting decisions relating to asset impairment so as to smooth earnings or take big bath.
(2)The discount rate is insignificantly associated with the performance thresholds. The result reveals that managers may not overestimate the discount rate so as to manage earnings.
(3)The association between the discount rate and corporate governance is insignificant.
There is no manipulation behavior for the discount rate of value in use, and the possible reasons are：(1) the discount rate is not the only device for the amount determination of the amount for asset impairment, and managers maybe prefer other ways- an estimate of cash flow, for example. (2) maybe there are sample biases. (3) WACC calculated in the paper may be not the standard which firms take for an estimate of the discount rate.
In addition, I find that the discount rates taken by part of firms are unreasonable, SUNRACE (2.91%), PIHSIANG (3.30%), AMPI (3.62%), PRODISC (3.58%) and TACHAN(1.78%) et al., for example. The discount rates of these firms are below prime rate of Central Bank, and I think these firms may underestimate the discount rate to reduce the recognition of asset impairment.目 錄
第一章 緒論……………………………………………………… 1
第一節 研究背景………………………………………………… 1
第二節 研究範圍與目的………………………………………… 2
第二章 文獻探討………………………………………………… 4
第一節 資產減損之簡介………………………………………… 4
第二節 盈餘管理………………………………………………… 5
第三節 資產減損與盈餘管理…………………………………… 8
第四節 公司治理與盈餘管理 ……………………………………11
第三章 研究方法 …………………………………………………18
第一節 模型推導與變數定義 ……………………………………19
第二節 樣本與資料收集 …………………………………………33
第四章 實證結果與分析 …………………………………………38
第一節 敘述統計 …………………………………………………38
第二節 實證結果與分析 …………………………………………46
第五章 研究結論與建議 …………………………………………58
第一節 研究結論 …………………………………………………58
第二節 研究限制與後續研究建議 ………………………………61
參考文獻 …………………………………………………………63
附錄一：上市上櫃公司採用35號公報之認列情況 ……………67
附錄一：刪除金融及證券產業後之實證結果…………………7
FIGURE 4 in Two new species and one new record of Hyalopsora (Pucciniastraceae) on ferns in China
No full textFIGURE 4—Hyalopsora neocheilanthis (BJFC-R00590). A. Features of infected leaves. B. An enlarge view of uredinium. C. Urediniospores. D. Germ pores of urediniospore. E. SEM of uredinium. F. SEM showing echinulate-verrucose surface of urediniospore. Scale bars: B = 0.1 mm; C = 20 μm; D = 10 μm; E = 30 μm; F = 5 μm.Published as part of Wang, Lei, Liu, Shi-Tong, Liu, Yun & Liang, Ying-Mei, 2021, Two new species and one new record of Hyalopsora (Pucciniastraceae) on ferns in China, pp. 41-50 in Phytotaxa 527 (1) on page 47, DOI: 10.11646/phytotaxa.527.1.4, http://zenodo.org/record/572878
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