任課教師教學時經常會指派學生練習作業，當學生作業遇有困難時，有些學生往往會逃避尋找求協助，此為值得探討的議題。本研究採用新近提出的3 2的六向度目標導向模式為基礎，整合學生成就目標、面子認知與自我設限，預測學生有學習困難時課業逃避求助行為。本研究以線型結構方程模型，調查301位大學生在會計學習的歷程中，學生的成就目標、面子驅動、以及學生自我設限，影響學生的逃避求助之關係，參與的學生有301位大一學生，研究結果顯示，6向度的成就目標、學生的面子，與學生自我設限對學生逃避求助行為有顯著影響，且學生的自我設限扮演顯著中介效果，且間接效果均高於直接效果；研究結果可提供教學重要的參考。
The teachers often assign students to practice homework. When students meet difficulties of accounting homework, they will avoid seek-help from teacher/classmates as worthy discussing. The current research based a 6-dimensional goal orientation model has been proposed and combines the students’ achievement goal, face orientation, and self-handicapping which predict students’ avoidance help behavior in accounting learning. The purpose verification of the achievement goals study proposed a hypothesis framework stating that instrumental help-avoiding can be affected by achievement goals, faces orientation, and self-handicapping toward avoid help-seeking. Total of 301 fresh student participle in the study. The results indicated 6-dimensions achievement goals, student’s face and student’s self-handicapping inflected their avoid seek-help and self-handicapping play a mediator. The results of the research can provide important reference for teaching.
2016年4月22日巴黎協議生效，各國陸續宣告禁售燃油車時程。在台灣，政府也擬自2030年新購公務車只能採購純電動汽機車、2035年起禁售燃油機車、2040年起禁售燃油汽車。台灣中油股份有限公司自成立起即以供應國內各種油品為主要業務，禁售燃油車政策勢必對其造成衝擊，必須及早進行企業轉型以找尋生存契機。本研究目的有：一、釐清新能源車普及化將使中油公司面臨哪些危機；二、探討曾面臨類似危機且同為國營事業的台糖公司、台鹽公司公司如何成功轉型；三、中油公司轉型過程應注意哪些內、外在因素及如何因應。本研究結合當前國內外新能源車發展情形，參考同為國營事業的台糖公司、台鹽公司的成功轉型過程採取何種策略，探討中油目前採取之轉型方向是否合宜，冀能將研究結果作為相關單位決策之參考。
本研究認為短期內若禁售燃油車政策由全面純電動化折中為只禁純燃油車，對中油公司的加油站業務影響將最小，氫能車成為市場主流次之，全面純電動化將對加油站營收影響最大。
回目錄
新冠疫情下，投資人情緒對股價報酬之影響
THE IMPACT OF INVESTOR SENTIMENT ON STOCK PRICE RETURNS UNDER THE COVID-19 PANDEMIC
呂珮珊
朝陽科技大學會計系
劉蕙瑜
朝陽科技大學會計系
Lu, Pei-shan
Chaoyang University of Technology, Department of Accounting
Liu, Hui-yu
Chaoyang University of Technology, Department of Accounting
摘要
本研究探討投資人情緒是否具股票報酬預測之能力進行實證研究，以新冠疫情為主要分析投資人情緒對股價報酬影響之期間，研究對象為臺灣證券交易所之上市櫃公司。研究期間為新冠疫情爆發後的 2020 年1月至2021年12月，以新冠疫情之染疫人數及情緒代理變數探討對個股報酬率之影響。本研究發現在確診人數對股市報酬有顯著的影響，且投資人情緒之代理變數多對股價報酬具有正的顯著影響。本研究對於以散戶投資者為主要參與者的我國股票市場而言，對於台灣股票市場的投資人情緒之研究有實務相關意涵。
關鍵詞：投資人情緒、股價報酬、新冠肺炎
ABSTRACT
This study conducts empirical research on whether investor sentiment has the impact on stock price returns under the COVID-19 epidemic. The study focuses on companies listed on the Taiwan Stock Exchange. The study period is from January 2020 to December 2021 after the outbreak of the COVID-19 epidemic. This study shows that the epidemic has a significant impact on stock returns and investor sentiment also has a significant impact on stock price returns. Since the study uses the Taiwan stock market as the research object, small retail investors are the main trading participants in the stock market, the findings of the study could contribute on investor sentiment in the Taiwan stock market.
Keywords: Investor Sentiment, Stock Price Returns , COVID-19
學生共通職能優勢與課程能量關聯之縱貫分析
A LONGITUDINAL ANALYSIS OF THE RELATIONSHIP BETWEEN STUDENTS' GENERIC COMPETENCY AND CURRICULUM ENERGY
李維鈞
龍華科技大學企管系助理教授兼校務研究中心執行長
黃聖茹
龍華科技大學企管系副教授
Wei-Chun Lee
Assistant Professor, Department of Business Administration & Executive Director Institutional Research Center, Lunghwa University of Science and Technology
Sheng-Ju Huang
Associate Professor, Department of Business Administration, Lunghwa University of Science and Technology
摘要
本研究以個案學校M學院106-108學年度入學之學生在大一及大三有在大專校院就業職能平台(UCAN) 進行施測的學生為對象進行調查，探討學生於在學期間大一及大三共通職能自我評估差異性及變化，並藉由共通職能優勢與課程能量關聯之二維分析，了解學生在共通職能之優劣。研究結果發現，依職場共通職能對應全國技職常模之PR值，三年級學生共通職能皆優於全國技職三年級學生共通職能平均，顯示出本校對於課程的設計有益於學生在共通職能的培養。經由職能優勢與課程能量關聯之二維分析得知，該學院學生優勢職能為團隊合作、工作責任與紀律、人際互動，弱勢職能為創新、溝通表達及問題解決。後續依據個案學校目前作為之優缺點，提出改善建議及作法。
關鍵詞：共通職能、課程能量、縱貫分析
ABSTRACT
In this study, the students enrolled in the 106-108 academic year of the M College of the case school are surveyed in the first and third grades of students who have been tested on the University Career and Competency Assessment Network (UCAN), and discuss the differences and changes in the self-assessment of generic competency of students during the freshman and junior years, and through the two-dimensional analysis of the relationship between generic competency strengths and curriculum energy, to understand the strengths and weaknesses of students in generic competency. The results of the study found that according to the PR value of the generic competency corresponding to the national vocational normal model, the generic competency of the third-year students are all better than the average of the generic competency of the third-year technical students in the country. It shows that the design of the school's curriculum is beneficial to the cultivation of students' generic competencies. Through the two-dimensional analysis of the relationship between generic competency and curriculum energy, it is known that the college's students' strong competencies are teamwork, work responsibility and discipline, and interpersonal interaction, while their weak functions are innovation, communication, and problem solving. In the follow-up, improvement suggestions and practices will be put forward based on the advantages and disadvantages of the current actions of the case school.
Keywords: Generic Competency, Curriculum Energy, Longitudinal Analysis
區域貿易協定對台灣國際旅遊之影響
THE IMPACT OF REGIONAL TRADE AGREEMENTS ON TAIWAN'S INTERNATIONAL TOURISM
卓宸毅
國立中興大學應用經濟系
王鈺惠
國立中興大學應用經濟系
張國益
國立中興大學應用經濟系
Chen-Yi Cho
Department of Applied Economics, National Chung Hsing University
Yu-Hui Wang
Department of Applied Economics, National Chung Hsing University
Kuo-I Chang
Department of Applied Economics, National Chung Hsing University
摘要
區域貿易協定在近年被各國愈來愈重視，台灣鄰近國家，如日韓等國也逐漸加入許多大型區域貿易協定，反觀台灣所簽訂貿易或雙邊協定就相當稀缺，是否會造成國際旅遊上的負面影響？過往旅遊文獻多評估區域貿易協定平均效果，本文針對台灣1995-2020年21國或地區之panel data進行引力模型估計，探討貿易協定對台灣之影響。估計結果發現USMCA不論在台灣對會員國之間抑或會員國間對台灣，皆存在強烈之旅遊轉換效果，CEPA則是成員國間對台灣具有旅遊創造效果。對於台灣旅遊淨效果而言，EU、AFTA、ANZCERTA及USMCA對台灣具有淨旅遊轉換效果，意即上述區域貿易協定簽訂後會對台灣減少旅遊之關係，CEPA則對台灣具有淨旅遊創造效果，可以使其增進對台灣旅遊。此外本文也發現，雙邊協定CEPA對台灣旅遊影響則有逐漸好轉之跡象，從旅遊轉換逐漸成為旅遊創造效果。然而，台灣雙邊協定部分（台紐、台新與ECFA）則對台旅遊業較無明顯之推移效果。
關鍵字：引力模型、區域貿易協定、PPML、雙邊旅遊
ABSTRACT
Regional trade agreements have been paid more and more attention by various countries in recent years. Taiwan's neighboring countries, such as Japan and South Korea, have also gradually joined many large-scale regional trade agreements. On the other hand, the trade or bilateral agreements signed by Taiwan are quite scarce. Will it cause negative effects on international tourism? influences? Previous tourism literature mostly evaluated the average effect of regional trade agreements. This paper uses a gravity model to estimate the panel data of 21 countries or regions in Taiwan from 1995 to 2020, and explores the impact of trade agreements on Taiwan. The estimation results show that USMCA has a strong tourism diversion effect both between Taiwan and its member states and between member states on Taiwan, while CEPA has a tourism creation effect on Taiwan among its member states. Regarding the net tourism effects of Taiwan, the EU, AFTA, ANZCERTA and USMCA have a net tourism diversion effect on Taiwan, which means that after the signing of the above-mentioned regional trade agreements, the relationship between Taiwan’s tourism will be reduced, and CEPA will have a net tourism creation effect on Taiwan, which can make it promote tourism to Taiwan. In addition, this paper also found that the impact of the bilateral agreement CEPA on Taiwan's tourism has gradually improved, from tourism diversion to tourism creation effect. However, Taiwan's bilateral agreements （Taiwan-New Zealand, Taiwan-Singapore, and ECFA）have little effect on Taiwan's tourism industry.
Keywords：Gravity Model, RTAs, PPML, Bilateral Tourism
以消費者觀點探討在越南台式早餐餐飲業經營關鍵因素
DISCUSS THE KEY FACTORS IN THE OPERATION OF TAIWANESE BREAKFAST SHOPS IN VIETNAM FROM THE PERSPECTIVE OF CONSUMERS
丁氏明心
龍華科技大學企業管理系碩士班
李維鈞
龍華科技大學企業管理系
Shi Ming Xin Ding
Graduate Student, Department of Business Administration, Lunghwa University of Science and Technology
Wei-Chun Lee
Assistant Professor, Department of Business Administration, Lunghwa University of Science and Technology
摘 要
本研究探討越南消費者對臺灣式早餐餐飲模式經營的關鍵因素看法。研究使用問卷調查方法，研究工具服務品質部分為SERVQUAL量表，由5個構面組成，在此用以測量客戶對服務品質重要度的感受，包括有形，信任、回應能力、保證和關懷。資料收集方法採用線上問卷調查，共回收337份有效問卷，使用SPSS軟體進行數據分析，分析法包括信度分析、因素分析、敘述統計和與對偶重要度相關圖分析。研究結果顯示，受訪者對對臺灣式早餐模式經營的服務品質及產品品質經對偶重要度相關圖分析後，歸納出二維特性為：魅力特性有7項，一維特性有8項，必要特性有5項，無差異特性有5項。最後，根據分析結果提出建議。
關鍵詞：產品品質，服務品質，對偶重要度相關圖
ABSTRACT
This study explores Vietnamese consumers' perceptions of key factors in operating a Taiwanese breakfast model. The research uses the questionnaire survey method, and the service quality part of the research tool is the SERVQUAL scale, which consists of 5 dimensions, which are used to measure the customer's perception of the importance of service quality, including tangibles, reliability, responsiveness, assurance and empathy. The method of data collection was online questionnaire survey, and a total of 337 valid questionnaires were recovered. This study uses SPSS software for data analysis. The analysis methods include reliability analysis, factor analysis, descriptive statistics and dual importance mapping. The results of the research show that, after analyzing the service quality and product quality of the Taiwanese breakfast model, the respondents concluded that the two-dimensional attribute are as follows: there are 7 items of attractive attribute, 8 items of one-dimensional attribute, 5 items of necessary attribute and 5 items of indifference attribute. Finally, the study makes recommendations based on the results of the analysis.
Keywords: Product Quality, Service Quality, Dual Importance Mapping
企業招募與工作環境受到疫情影響的因應與解決策略之個案研究
THE CASE STUDY OF RECRUITMENT AND WORKING ENVIRONMENT SOLUTIONS AND STRATEGY AFFECTED BY THE EPIDEMIC DISEASES
邱書誠
國立雲林科技大學企管系研究生
林尚平
國立雲林科技大學企管系
Shu-Cheng Chiu
Graduate Student, National Yunlin University of Science and Technology
Shang-Ping Lin
Ph.D., National Yunlin University of Science and Technology
摘要
企業運作需仰賴「人」即員工，而人才的選用即是人力資源管理源頭，更是人力資源管理功能中至重一環，而人才招募進來後，其工作環境也會影響工作產出的效率。本研究主要針對因傳染疾病影響國內企業人力資源「招募徵選」及「辦公環境」的應對方式與問題，及政府政策與企業間的相互關係進行深入探討。
本研究透過文獻分析法及深度訪談法，針對中南部地區製造業及服務業六家企業個案分析，結果發現：
一、招募徵選採取視訊、視訊與實體並行兩種模式，而過程中所遭遇之狀況主要是軟體使用熟悉度可用雙方較為習慣的軟體為因應；紙本測驗轉換可用Google及Mail等方式克服；而網路傳輸穩定度仍須仰賴第三方協助改善。
二、辦公環境以遠距工作、分流辦公等模式進行，而過程中所遭遇之狀況主要是出缺勤狀況、辦公效率、空間需求及行政流程等問題，而解決方案，一提供紙本或線上打卡之科技軟體因應，二提供專案進度追蹤管理辦公效率，三擴增及改善空間需求，四提升資訊設備數量等。
三、在政府政策紓困補助方面，對於個案公司實際幫助並不顯著。
四、遠距工作與職業安全之間關聯，政府並未實質對遠距工作者工作環境及職業安全明訂保護，因此國內企業仍以保險公司來進行風險分攤。
五、後疫情時代對於視訊面試及遠距工作是否延續，仍須視產業型態是以研發及業務為重或是以製造及服務為重，前者會考慮延續視訊面試及遠距工作，後者會維持實體面試及實體辦公為主。
關鍵字：視訊招募、遠距辦公、Covid-19
回目錄
It is to investigate the effects of ethical leadership on subordinates’ loyalty to supervisors through the mediators of leader-member exchange (LMX), trust-in-supervisor and self-efficacy. The convenient sampling method was applied with Taiwanese enterprises as research subjects. The questionnaire was distributed to enterprises and the data was collected from 151 valid questionnaires. Results revealed that: (1) ethical leadership made a significantly positive effect on subordinates’ loyalty to supervisors, and (2) the relationship between ethical leadership and subordinates’ loyalty to supervisors was partially mediated by LMX, trust-in-supervisor and self-efficacy. Further implications for human resources policy have also been discussed.
Keywords: Ethical Leadership, Loyalty to Supervisors, Moderating Role, Taiwanese
回目錄
醫院病人安全文化對員工醫療品質態度之影響
THE IMPACT OF THE HOSPITAL STAFF’S COGNITION OF PATIENT SAFETY CULTURE ON THE ATTITUDE OF HEALTHCARE QUALITY
蔡雅芳
中山醫學大學醫療產業科技管理學系
廖茂宏
天主教永和耕莘醫院
吳世望
嘉南藥理大學醫務管理學系
何長穎
杏一醫療用品股份有限公司
闕楚芸
中山醫學大學醫療產業科技管理學系
王柔婕
中山醫學大學醫療產業科技管理學系
Ya-fang Tsai
Department of Health Policy and Management, Chung Shan Medical University
Mao-Hung Liao
Cardinal Tien Hospital Yunghe Branch
Shih-Wang Wu
Department of Hospital and Health Care Administration
CHANG-YING HO
MedFirst Healthcare Services, Inc.
CHU-YUN CHUEH
Department of Health Policy and Management, Chung Shan Medical University
JOU-CHIEH WANG
Department of Health Policy and Management, Chung Shan Medical University
摘要
病人安全是全球普遍重視的重要醫療照護議題，這是因為病人安全的推廣有助於醫院改善對病患的醫療照護結果。過去有關病人安全文化的相關研究，著重單一聚焦在病人文化的探討或病人安全文化對照護結果的影響，較缺乏行為面的探討。從組織行為觀點視之，組織文化會影響員工的工作態度。若醫院管理者能夠經由正向強勢的組織文化塑造來改善醫院員工的工作態度，將有助於促進員工維持穩定的照護品質給病患。本研究旨在探討員工對病人安全文化認知對醫療品質態度的影響。研究採用橫斷面研究設計，以北部某區域教學醫院員工為研究對象。問卷調查期間自2020年12月1日起至2020年12月31日止，共發放617份問卷，回收有效問卷共582份，有效問卷回收率為94.3%。本研究採用結構方程模型檢測研究量表的信度與效度，也建構病人安全文化對醫療品質態度影響的結構方程模型。研究結果發現員工對病人安全文化認知會正向影響醫療品質態度。
關鍵字：病人安全文化、病人安全、醫療品質、醫療品質態度、品質改善
ABSTRACT
Patient safety is an important healthcare issue that attracts global attention because the promotion of patient safety helps hospitals improve the healthcare outcomes for patients. The extant literature on patient safety culture focused on the impact of patient safety culture on patient care outcomes from healthcare perspectives. However, from a management perspective, organizational culture affects staff’s working attitude. If hospital management can improve the hospital staff’s working attitude through shaping the organizational culture, it would help hospital promote effective management philosophy and policies. The purpose of the study is to explore the impact of hospital staff’s patient safety cognition on their attitude of healthcare quality. The study employed a cross-sectional study design, with the staff of a teaching hospital in the northern region in Taiwan as the study participants. The survey was conducted from December 1 to 31, 2020 with 617 questionnaires issued and 582 questionnaires collected. The effective recovery rate was 0.943. The structural equation model was employed as the statistical analysis method. In addition to detecting the reliability and validity of the research scale, the study also constructed a structural model for the impact of patient safety culture on healthcare quality attitude. The study found that employee’s perception of patient safety culture has a positive impact on their healthcare quality attitude.
Keywords: Patient Safety Culture, Patient Safety, Healthcare Quality, Quality Improvement
回目錄
摘要
本研究目的是探討工會除了本身工作外，又從事兩個或兩個以上的專業領域的工作，突破傳統工會開啟斜槓工會人生。本研究以臺南市產職企業工會為研究對象外，再以「台南市工會做工行善團」為主要探討對象。
本個案研究結果得知，斜槓不是口號，而是已付諸行動，亦展現詹姆‧ 柯林斯 JIM COLLINS所提出飛輪效應，從優秀到卓越的力量。工會不再僅駐足單一職業的工作模式，有多重職業及身份的生活，從本研究瞭解到斜槓職涯的工作現況及對斜槓工會持續發展之看法。因此，本研究發現工會應致力於推廣斜槓工會及職涯發展，以提早因應未來時代的變革，豐富人生及助人，以使斜槓工會達到更高的職業地位與價值。本研究提供政府、工會及企業對斜槓工會在未來發展提出建議及實務意涵。
回目錄
進金生實業─運用數位轉型打造新節能服務商業模式
ACMEPOINT TECHNOLOGY CO. – USING DIGITAL TRANSFORMATION TO BUILD A NEW ENERGY-SAVING SERVICES BUSINESS MODEL
許銘喬
朝陽科技大學企業管理系管理博士候選人
楊文華
朝陽科技大學企業管理系副教授
蕭世雄
康博管理顧問公司執行長
許峻豪
朝陽科技大學企業管理系碩士生
Min-Chiao Hsu
Doctoral Candidate, Chaoyang University of Science and Technology, Department of Business Administration
Wen-Hua Yang
Associate Professor, Chaoyang University of Technology, Department of Business Administration
Shih-Hsung Hsiao
Chief Executive Officer, COMBO Management Consulting Co, Ltd.
Chun-Hao Hsu
Graduate Student, Chaoyang University of Science and Technology, Department of Business Administration
摘要
個案公司原只從事協助大型工廠客戶進行節能管理作業，但公司董事長擬拓展業務至性質迥異的商辦大樓客戶。在舊有的思維及模式下，第一階段的內部報酬率評估雖為不可行，但因董事長的不放棄，團隊重新思維並應用價值工程於節電工程─硬體─的改變，從而得以拓增客源，增加營收與獲利。然而因軟體─顧客服務─未隨之改變，再度出現令人意想不到的挑戰。團隊改弦易轍應用服務藍圖，再次將不可能變為可能。透過兩階段─硬體與軟體(服務)─的演進，不僅讓公司從既有的工廠節能跨足到商辦大樓，卻也因此開展出嶄新的節能服務商業模式。
關鍵字:內部報酬率、價值工程、服務藍圖
ABSTRACT
The case company was originally only engaged in assisting large-scale factory customers with energy-saving services, but the chairman of the company planned to expand its business to completely different scope of customers - commercial office buildings. Under the existing energy-saving model, the first stage evaluation was not feasible in respect of the internal rate of return. However, due to the chairman's refusal to give up, his team re-thought and applied value engineering to the engineering hardware and finally succeed in winning new customers and gaining more revenue and profit. As the software, customer service, did not changed with the hardware, unexpected challenges arose again. After the team reversed actions and made use of the service blueprint, they made the impossible possible again. Through the two-stage evolution of hardware (engineering) and software (service), the company not only expands energy-saving services from factories to commercial buildings, but also builds a new energy-saving service business model.
Keywords: Internal Rate of Return, Value Engineering, Business Model
商管科技季刊 
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