1,721,400 research outputs found
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
An Analysis of the Relative Importance of Performance Measures in Executive Compensation Contracts
No full text本文之研究目的在於將高階主管(此指總經理)薪酬契約分別抽釐出現金與股票薪酬，探究會計、市場兩績效衡量對高階主管薪酬契約（分別探討現金、股票薪酬）之相對重要性是否受績效指標本身之特性、主管個人持股狀況及特質、公司特性、外部控制機制（如產品市場競爭程度）、產業特性、景氣循環等情境因素之影響。
實證結果發現（以下，皆以公司稅前息前盈餘作為會計績效指標以及公司股東財富變動作為市場績效指標之衡量變數予以闡述說明），在績效衡量本身之特性方面，結果顯示在訂定高階主管現金、股票薪酬政策時，若市場績效指標相對上為較具干擾性之衡量指標，則會提升高階主管現金、股票薪酬與會計績效衡量（若為正）之正向關聯性，其中現金薪酬之結果與Sloan (1993)之研究結果相似。
在公司成長機會方面，顯示當公司具有高度成長機會時，會計績效指標（若為正）與高階主管現金、股票薪酬間之正關聯性皆會降低。在高階主管現金薪酬方面，支持相關薪酬研究之推測，說明當公司愈具有成長機會時，當期盈餘所能捕捉到之高階主管行為之未來經濟結果愈少(Bushman and Smith 2001)，顯示盈餘相對於股價績效之干擾性增強，因此高階主管現金薪酬與會計績效衡量之關聯性愈低，而現金薪酬與市場績效衡量之關聯性提升。
在公司規模方面，結果說明當公司規模愈大時，則會顯著降低高階主管股票薪酬與市場、會計兩績效指標間之正關聯性；並顯著降低高階主管現金薪酬與會計績效指標（若為正）間之正關聯性，此可能係因於公司規模愈大時，高階主管所需肩負之責任範圍亦愈大，此時其行為之經濟結果非以單一會計績效即能衡量，因此其現金薪酬與單一會計績效之關聯性降低，而可能加重現金薪酬與另一市場績效之關聯性。
有關公司風險方面，顯示當環境不確定性愈高時，高階主管薪酬（不論股票或現金薪酬）與市場績效指標之正關聯性顯著降低，而其薪酬與會計績效指標之正關聯性顯著提升，說明當環境不確定性愈高時，高階主管相對上較顧慮風險（相對於誘因）之因素，此時公司應降低外部績效（如市場績效）與薪酬之連結，而以內部績效（會計績效）之連結予以替代。
有關公司負債比率方面，結果顯示當公司負債比率愈大時，高階主管股票薪酬與會計績效衡量指標間之正關聯性顯著提高，說明當公司有多元化投資人（如債權人）時，會較注重在財務報表之獲利指標上的把關，因此應著重高階主管之股票薪酬與會計績效指標間之關聯性，以作為事前承諾之機制；而在高階主管現金薪酬方面，當公司負債比率愈高時，高階主管現金薪酬與市場績效衡量（若為正）間之正關聯性顯著降低，符合John and John (1993)之論點。
在高階主管持股比例方面，就線性模型而言，結果顯示在高階主管股票薪酬契約中，當高階主管持股比例增加時，其股票薪酬與會計績效衡量（若為正）之正關聯性會顯著降低，而與市場績效衡量（若為正）之正關聯性未有顯著變化；在高階主管現金薪酬契約中，當高階主管持股比例增加時，公司有降低高階主管現金薪酬與市場績效指標間關聯性之趨勢。另一方面，結果顯示高階主管現金薪酬與其持股比例間存有非線性之關係，如曲線(curvilinear)關係；且高階主管持股比例之多寡對其薪酬（不論現金或股票）與績效關聯性之影響可能亦存有非線性之關係。
有關高階主管與董事會之關係層面上，發現當高階主管兼任董事職位時，其現金薪酬水準明顯增加，而股票薪酬水準未有明顯變化。在薪酬績效關聯性方面，於高階主管現金薪酬契約中，當主管兼任董事職位時，其現金薪酬與會計、市場兩績效衡量指標間之正關聯性皆顯著降低；而在高階主管股票薪酬契約中，當主管兼任董事職位時，其股票薪酬僅與會計績效衡量指標間之正關聯性顯著降低。另一方面，當高階主管兼任董事長職位時，其現金薪酬與市場績效衡量間之正關聯性顯著降低，而現金薪酬與會計績效衡量間之正關聯性反而顯著提升；且當高階主管兼任董事長時，其股票薪酬水準明顯減少，而現金薪酬水準未有明顯變化，此與高階主管擔任董事之結果不同。
有關產品市場競爭程度方面，當公司所處之產品市場愈具競爭性（此即 值愈小），其高階主管股票薪酬水準明顯增加。在產品市場競爭程度與薪酬績效敏感性方面，於高階主管股票薪酬契約中，結果偏向支持「風險差異化假說」，顯示當產品市場競爭程度愈大（ 值愈小）時，高階主管較顧慮風險（相對於誘因）之考量，因而降低其股票薪酬與會計、市場績效間之正關聯性，此亦較符合Hart (1983)之理論研究。綜合股票與現金薪酬之實證結果，顯示當高階主管為風險趨避者時，由於股票薪酬之風險高於現金薪酬者，當產品市場愈具競爭性時，高階主管面對之外在環境風險愈高，公司傾向提高其現金薪酬與績效之連結以取代股票薪酬與績效之連結。
在景氣循環方面，顯示當景氣處於衰退期，高階主管現金薪酬與會計績效衡量（若為正）之正關聯性（相對於市場績效衡量）顯著降低；而當景氣處於穩定成長期，高階主管現金薪酬與會計績效衡量（若為正）之正關聯性（相對於市場績效衡量）顯著提高。有關產業特性方面，發現當公司屬於高科技產業（ ），其高階主管薪酬水準（不論現金或股票薪酬）顯著提高。且當公司屬於高科技產業（ ），高階主管股票薪酬與會計績效指標之正關聯性顯著降低。
由此可知，績效指標本身之特性、主管個人持股狀況及特質、公司特性、產品市場競爭程度以及景氣循環等因素對於會計、市場兩績效衡量在高階主管薪酬契約中之相對有用性之影響，的確會因不同薪酬制度而有所變化。因此，當公司在考量高階主管薪酬契約時，應就不同薪酬制度與重要情境因素間之連結作全盤考量，才能發揮績效衡量指標在高階主管薪酬契約中之功能。The purpose of this paper is to separate stock-based compensation from cash compensation in CEO’s total remuneration contracts. And further, we would like to investigate whether the relative uses of accounting and market performance measures in executive compensation contracts (including cash- and stock-based compensation) would be affected by the properties of the performance measures, personal characteristics, corporate characters, external control mechanisms (e.g. competition in the product market), the industrial character, and the economic cycle.
The result of the paper shows that in the aspect of the properties of the performance measures, if the market performance measure is noisier than the accounting one, the positive relation between accounting performance measure (if positive) and CEO’s cash- and stock-based compensation would relatively more increase, particularly the finding of cash compensation being similar as that of Sloan (1993).
In the aspect of the growth opportunity of the corporate, the finding supports the conjecture of principal-agent-based compensation research, which shows that when firms with significant investment opportunities, current earnings will poorly reflect future period consequences of current managerial actions, exhibiting the noises of the earnings relative to the market performance measures increase. Thus, the accounting performance measure is likely to exhibit low sensitivity, while the market performance measure will have high sensitivity in CEO’s cash-based compensation contracts.
In the aspect of the size of the corporate, the result indicates that when the size of the firm is larger, the positive relation between both performance measures, including accounting and market measures (if positive), and CEO’s stock-based compensation would significantly more decrease. Moreover, the positive relation between the accounting performance measure (if positive) and CEO’s cash-based compensation would relatively more decrease. The possible reason is that the larger the firm’s size, the greater CEO’s responsibility, so as to the consequences of CEO’s actions immeasurable by unique accounting performance measure.
In the aspect of the corporate risk, the result exhibits that when the uncertainty of the environment is higher, CEO’s would relatively more concern about the factor of the risk relative to the incentive. Thus, the firm requires decreasing the link between CEO’s compensation and external performance measures (i.e. the market performance), and replacing with increasing the link between CEO’s compensation and internal performance measures (i.e. the accounting performance).
As for the leverage ratio of the corporate, the result exhibits that when the company has various investors (i.e. debt-holders), they would pay more attention on the profit indicators of the financial statement. Thus, the company requires emphasizing the sensitivity of CEO’s stock-based compensation with the accounting performance measure as the mechanism of the pre-commitment. As to CEO’s cash-based compensation, the finding is consistent with the point of John and John (1993).
In the aspect of CEO’s personal stock holdings of the managed firm, the result exhibits that CEO’s cash-based compensation and his stock holding exist nonlinear relationship, such as curlinear relationship. Furthermore, the impact of CEO’s stock holdings on the sensitivity of his cash- and stock-based compensation with performance measures may have nonlinear relationship.
In the aspect of the relation between CEO and the board, the finding shows that when CEO is the inside director, his cash-based compensation would significantly rise, while his stock-based compensation would not change significantly. As for the sensitivity of compensation and performance, when CEO is the inside director, the positive relation between both performance measures, including accounting and market performances (if positive), and CEO’s cash-based compensation would significantly more decrease. Moreover, the positive relation between the accounting performance measure (if positive) and CEO’s stock-based compensation would significantly more decrease. In addition, when CEO is the board chair, the positive relation between the market performance measure (if positive) and CEO’s cash-based compensation would significantly more decrease, while the positive relation between the accounting performance measure (if positive) and CEO’s cash-based compensation would conversely more increase. Further, the level of his stock-based compensation would significantly fall, but his cash-based compensation would be unchanged, different from the result of CEO being the inside director.
In the aspect of competition in the product market, the result shows that when the product market is more competitive (i.e. value is lower), CEO’s stock-based compensation significantly rise. Moreover, combining the results of the cash- and stock-based compensation contracts shows that when CEO is a risk averter and the product market is more competitive (i.e. the uncertainty is higher), the firm tends to raise the link between CEO’s cash-based compensation and performance measures to replace the link between CEO’s stock-based compensation and performance measures. This results from the risk of stock-based compensation being higher than that of cash-based compensation.
In the aspect of economic cycle, the result shows that during economic downturn (steadily growth), the positive relation between the accounting performance measure (if positive) and CEO’s cash-based compensation would relatively more decrease (increase). As for the industrial character, the finding shows that when the firm belongs to high technology, CEO’s cash- and stock-based compensation would significantly rise. Moreover, when the firm belongs to high technology, the positive relation between the accounting performance measure (if positive) and CEO’s stock-based compensation would significantly more decrease.
Therefore, decisive factors, such as the properties of the performance measures, personal characteristics, corporate characters, competition in the product market, and the economic cycle, having impacts on the relative uses of accounting and market performance measures in executive compensation contracts, indeed would vary with different compensation systems. As a result, while contracting CEO’s compensation, the board of the firm needs wholly to consider those significant factors so as to improve the efficiencies of the governance roles of firm performance measures in CEO compensation.謝辭……………………………………………………………………Ⅰ
中文摘要………………………………………………………………Ⅱ
英文摘要………………………………………………………………Ⅳ
目錄……………………………………………………………………Ⅶ
表次……………………………………………………………………Ⅸ
第一章 緒論……………………………………………………………1
第二章 文獻探討與假說成立…………………………………………7
第一節 績效衡量指標在高階主管薪酬契約中之相對重要
Energy Saving Analysis and Potential Schemes for Taiwan Inland Transportation
No full text交通運輸是維繫整個國家經濟的命脈，但近年來能源的逐漸匱乏與全球暖化相關議題越來越重要，石化燃料的燃燒必定伴隨著溫室氣體的排放，所以交通運輸的能源消耗減量就隨之受到重視。
但環顧台灣各研究單位中，對整體台灣交通運輸的整體耗能及節能統計的資料較為缺乏，大部分都是偏重在各車種新技術的開發，或是侷限於某一小區域的單一交通方式所做的統計，皆無法有效反應出台灣總體交通運輸的情況，故本研究就蒐集所有能加以應用之交通資料，包含交通部統計處及運研所等；再加入取自經濟部能源局及相關論文的能源消耗的因子，統計分析載人運具及貨運的總延人公里及延噸公里，還有現在消耗在交通運輸上的能源消費量。
經過計算後，顯示載人運具類以自用小客車在台灣交通運輸中的佔比最高，而且其能源密度亦是所有車種中最耗能的，故部分的節能成效是最大的；貨運類則以營業用大貨車的比重最大，佔了貨運部門的七成以上。
最後進行許多最新技術的搜索，並歸納採取可推行的策略，包含運具轉換及新式車種的應用(如油電混合車、電動車等)，依照一定的配比去加以計算出節能量，並討論各種方案的背景及可行性。Transportation plays a certain role in country economic. Recently, energy shortage
and global warming were becoming serious problems. Since combustion of fossil fuels
for energy results in greenhouse gas increasing, the issue of energy saving in
transportation gradually gets attention.
Most of the research topics in Taiwan are focus on development of new technology
for cars or statistics of only few modes of transportation in a local region, but lack of the
statistical data of total energy using and saving of Taiwan transportation, and can’t
revealed the overall situation of Taiwan transportation clearly. Thus, this study collected
all the usable data of transportation included department of statistics and institute of
transportation, MOTC, Bureau of Energy, MOEA and journals about factors of energy
consumption, statistical analysis of passenger-kilometers and ton-kilometers, and energy
consumption of transportation.
The result of this study shows that reducing the energy consumption of ordinary light
vehicles, account for the highest proportion and most energy-consuming of all types of
passenger vehicles in Taiwan, is most efficient way to save energy. As business heavy
trucks is more than seventy percent of freight vehicles.
After searched and reviewed the latest articles. Two strategies have been proposed:
transferring activity structures and application of new types of car( HEV, BEV). At last,
we compared with different proportionate distribution and calculated the amount of
energy saved to find the available strategies
臺灣地區家犬數目變化趨勢及其原因探討
No full text臺灣街頭流浪犬，絕大多數是被人從家中棄養之家犬，而犬隻在外界遊蕩，易有妨害居家安寧、造成交通意外、糞尿污染、動物與動物及動物與人類間傳染病傳播等問題。家犬被棄養後，遊走街頭、飲食不足、增加罹患疾病的機會，且不符合動物福祉。為因應上述問題以作為國家政策制定與狂犬病等人畜共通疾病防疫的參考，以調查研究及統計分析估算臺灣地區的家犬數目是有其必要性。本研究採用隨機電話調查法（Random Digit Dialing）進行訪談抽樣，另按各縣市的人口分佈，採取樣本比率機率（Probability proportional to size）抽樣法，以估算家犬數量。結果如下：2003年臺灣地區家犬總數為1,355,214隻，養犬戶數佔全國戶數的15.56%，平均養犬隻數為1.51隻，70.9 %的養犬戶僅飼養一隻犬。比較過去調查紀錄，1999年家犬總數為1,739,424隻、2001年家犬總數為1,480,043隻。1999年到2001年間，全國家犬總數少了14.91 %，2001年到2003年間則再淢少8.43 %，經比較1999、2001、2003年的結果顯示，每戶平均養犬隻數分別為1.56、1.46、1.51隻，彼此間並無顯著差異( P＞0.05)；而三次調查結果，全國養犬戶百分比分別為25.05 %、18.82 %、16.07 %，具有顯著性差異（P＜0.05）。故可知臺灣地區家犬數量減少並非由於養犬戶養犬隻數減少，而是養犬戶數的降低。Most of the stray dogs was relinquished by the owners and escaped from household. Stray dogs suffer high mortality and low reproduction, and their quality of life is generally poor due to chronic disease and malnutrition. To make adequate policy, and strategy for prevent and infectious disease between dogs and human, the first step-taken to obtain the real number of household dogs in Taiwan is necessary. his investigation on the total number of household dogs, is by means of collection of data via telephone questionnaire. Interview which is conducted by disorderly random sampling from the residential telephone books of various counties and cities around Taiwan. The number of household dogs is calculated according to the percentage of the number of dog keeping households in various districts. The confidence level of total number of household dogs used is 95%, Z=1.96, and the maximum ratio of the sampling group and the parent group (P)=0.5, confidence level (CL)=95% reliability interval as well as the bound on the error of estimation is allowed within ±1%. A total of 1,355,214 household dogs estimates in Taiwan. In this study showed that each family owned 1.51 dogs, 15.56% of dogs keeping household, and the family of only keeps one dog the percentage is 70.9% in Taiwan, 2003. To compare the data among of 1999, 2001, 2003, the different of number of household dogs reduces 14.91% from 1999 to 2001, and reduces 8.43% from 2001 to 2003. The average number of dogs in household is 1.56, 1.46, 1.51, separately, while among these results showed no significant difference. From comparison of the household dogs number1999, 2001, 2003 in Taiwan, it clearly showed that the number of household dog in Taiwan is drop down sharply, this does relate to the loss the number of dog keeping household, while does not connect to the reduce the average of number in each household.目 次
頁次
中文摘要．．．．．．．．．．．．．．．．．．．．．．．．．Ⅰ
英文摘要．．．．．．．．．．．．．．．．．．．．．．．．．Ⅱ
圖次．．．．．．．．．．．．．．．．．．．．．．．．．．．Ⅲ
表次．．．．．．．．．．．．．．．．．．．．．．．．．．．Ⅳ
第一章 前言．．．．．．．．．．．．．．．．．．．．．．1
第二章 文獻探討．．．．．．．．．．．．．．．．．．．．2
第一節 犬隻起源、分類及定義．．．．．．．．．．．．．．2
第二節 家犬數量統計及飼養情形相關調查．．．．．．．．．6
第三節 犬隻對人類社會的影響．．．．．．．．．．．．．．9
第四節 犬數過量之控制．．．．．．．．．．．．．．．．．24
第五節 寵物對人類的用途．．．．．．．．．．．．．．．．29
第六節 流浪犬之動物福祉．．．．．．．．．．．．．．．．32
第七節 寵物棄養．．．．．．．．．．．．．．．．．．．．34
第三章 材料與方法．．．．．．．．．．．．．．．．．．．44
第四章 結果．．．．．．．．．．．．．．．．．．．．．．51
第一節 臺灣家犬總數計算公式．．．．．．．．．．．．．．51
第二節 統計結果．．．．．．．．．．．．．．．．．．．．52
第五章 討論．．．．．．．．．．．．．．．．．．．．．．77
第一節 非空屋率調整．．．．．．．．．．．．．．．．．．77
第二節 家犬飼養情形．．．．．．．．．．．．．．．．．．78
第三節 臺灣地區家犬數變化趨勢．．．．．．．．．．．．．84
第四節 臺灣各縣市養犬戶平均養犬數差異性．．．．．．．．86
第五節 臺灣地區家犬數減少的可能原因．．．．．．．．．．87
第六章 結論．．．．．．．．．．．．．．．．．．．．．．96
參考文獻．．．．．．．．．．．．．．．．．．．．．．．．．97
附錄．．．．．．．．．．．．．．．．．．．．．．．．．．．10
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
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