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運用失效模式和效應分析探討輸入型供應鏈風險管理之個案研究－以一中小型成衣製造業為例

APPLYING FAILURE MODE AND EFFECT ANALYSIS ON INBOUND SUPPLY CHAIN RISK MANAGEMENT - A CASE STUDY FOR A SMALL AND MEDIUM TEXTILE MANUFACTURING FIRM

林依瑾

國立中山大學公共事務管理研究所碩士班研究生

李際偉

國立嘉義大學企業管理學系副教授

Yi-Chin Lin

Graduate Student, Institute of Public Affairs Management,

National Sun Yat-sen University

Vincent C. Li

Associate Professor, Department of Business Administration,

National Chiayi University

摘要

       國際化趨勢化使產業的分工蓬勃發展，供應鏈愈變愈複雜，然而供應鏈中的風險事件，常引起局部或整條供應鏈的阻斷，造成企業龐大損失。因此企業如何確認其供應鏈面對之風險及風險來源已經成為企業必須面對的重大課題。本研究聚焦於中小型成衣製造業的輸入型供應鏈，探討如何評估其輸入型供應鏈面對的風險，發展失效模式及效應分析來作為風險評估及研議降低風險策略之一工具，並運用此方法分析一成衣製造中小企業之輸入型供應鏈風險。

關鍵字：輸入型供應鏈、風險管理、失效模式及效應分析、中小型成衣製造業

ABSTRACT

      The trend of globalization flourishes the labor division across industries and the supply chain becomes more complex. However, any risk events in the supply chain can disrupt the whole supply chain and result in huge loss of business. Therefore, how to identify the risks and the roots of these risks has become a fundamental issue for firms in any of the supply chains. This study focuses on the inbound supply chain risks of the small and medium textile manufacturing firms, addressing how to identify and mitigate the corresponding risks. We implement the failure mode and effect analysis (FMEA) to evaluate and mitigate the inbound supply chain risks through a case study.

Keywords: Inbound Supply Chain, Risk Management, Failure Mode and Effect Analysis (FMEA), Small and Medium Textile Manufacturing Firms

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董監事股票質押對公司股票買回決策的影響－資訊競爭調解角色之檢測

DIRECTORS / SUPERVISORS’SHARES PLEDGE AND STOCK REPURCHASES DECISION - THE MODERATING ROLE INFORMATION COMPETITION

陳慶隆

國立雲林科技大學會計系教授

高鈺琳

勤業眾信聯合會計師事務所查帳員

陳仲佑

教育部國民及學前教育署主計室預算科視察

國立雲林科技大學會計系研究所博士候選人

王翰屏

國立雲林科技大學會計系助理教授

Ching-Lung Chen

Professor, Department of Accounting,

National Yunlin University of Science and Technology

Yu-Lin Kao

Auditor, Deloitte & Touche Taiwan CPAs

Chung-Yu Chen

Executive Officer of Budget Section, Department of Accounting,

K-12 Education Administration, Ministry of Education

PhD. Candidate, Department of Accounting,

National Yunlin University of Science and Technology

Hann-Pyng Wang

Assistant Professor, Department of Accounting,

National Yunlin University of Science and Technology

摘要

       本研究檢測董監事股票質押對公司維護信用及股東權益之股票買回決策的影響。因股票價格下跌時會提高質押股票保障額度不足的可能性，預期董監事股票高質押比率公司，有較高動機從事股票買回以維護公司股價。此外，因資訊競爭能有效地降低資訊不對稱程度，倘若資訊不對稱是董監事進行自利動機股票買回的因素，本研究預期資訊競爭程度將能減緩董監事股票質押對公司股票買回決策的影響。實證結果顯示：董監事股票質押比率與公司從事股票買回決策呈顯著正向關係，顯示董監事股票質押比率高時，公司從事股票買回宣告之可能性提高。在考慮資訊競爭的調解角色後，發現公司高資訊競爭程度可減緩董監股票質押對公司宣告買回之影響，然此減緩效果在金融危機發生後較明顯。本研究進行若干敏感性測試，發現實證結果具備相當的穩固性。

關鍵字：股票買回、董監事股票質押、資訊競爭

ABSTRACT

   This study hypothesizes and tests whether high ratio of shares pledge by directors/supervisors is positively associated with a firm’s stock repurchases decision. Note that the degree of information competition can mitigate a firm’s information asymmetry, we thus further examine whether information competition plays a moderating role in the association between shares pledge by directors/supervisors and stock repurchases decision. The empirical results, as conjectured, show that high ratio of directors/supervisors’ share pledge is positively associated with stock repurchases and support the hypothesis. Further evidence reveals the information competition can effectively mitigate this positive relationship. However, this mitigating effect is more pronounced after the occurrence of global financial crisis in 2008. We demonstrate additional tests and show the results are robust to the various specifications.

Keywords: Stock Repurchases, Share Pledge, Information Competition

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政府治理對國防預算之影響－亞太地區國家分析

THE IMPACTS OF GOVERNMENT GOVERNANCE ON DEFENSE BUDGETS - EVIDENCES FROM ASIA-PACIFIC COUNTRIES

傅澤偉

國防大學管理學院財務管理學系副教授

蔡欣樺

國防大學管理學院財務管理學系研究生

Tze-Wei Fu

Associate Professor, Department of Financial Management

Nation Defense University

Hsin-Hua Tsai

Graduate Student, Department of Financial Management,

Nation Defense University

摘要

      經貿合作使全球有表面上的和平，然而國際局勢並非完全寧靜。亞太地區的經濟發展與我國經貿發展息息相關，亞太區域的軍事衝突卻是隱憂。國防武力在維護國家安全上扮演主要角色，因此瞭解國防預算的影響因素仍是探討經濟發展的重要議題。過去關於國防預算的研究多著重於外部環境因素的探討，缺乏從政府治理角度切入，本研究探索政府治理對國防預算編配的影響。

      本研究採縱橫分析方法探討政府治理各面向對國防預算之影響，樣本為16個亞太地區國家2002年至2014年資料，結果顯示政府在「監管品質」及「貪腐控制」兩面向對國防預算有顯著正向影響，而「政治穩定與反暴力／反恐怖主義」則是有顯著負向影響。本研究期能提供有關當局新的思維模式，做為政策推行時之參考，也彌補相關研究在量化文獻之不足。

關鍵字：國防預算、政府治理、亞太地區、縱橫資料

ABSTRACT

      Economic and trade cooperation makes the world peace superficially; but the current international situation is not completely calm. Asia-Pacific region, threatening by military forces, is the most important economic and trade markets for our country. Defense force play a major role in national security; therefore, it is very important to understand factors influencing defense budgets for the purpose of economic development. In the past, the researches on defense budgets focus mainly on external environment factors, and seldom put attention on government governance. This is an exploratory study that focuses on the effect of government governance on defense budgets.

　　This study examines the impacts of government governance on defense budgets by using Panel Analysis. The sample covers 16 countries in the Asia-Pacific region for the period 2002 to 2014. The results show that “Regulatory Quality” and “Control of Corruption” have significant positive impact on defense budgets, and “Political Stability and Absence of Violence / Terrorism” has a significant negative impact. This study provides a new insight for the relevant authorities and remedies the insufficiency of quantitative research in government governance.

Keywords: Defense budgets, Government Governance, Asia-Pacific, Panel Data

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影響汽車購買的汽車屬性之研究

THE ATTRIBUTES OF AUTOMOBILE AFFECT AUTOMOBILE PURCHASING BEHAVIOR

蘇高玄

高苑科技大學行銷與流通管理系講師

蔡佳蓉

高苑科技大學行銷與流通管理系學生

Kao-Hsuan Su

Instructor, Department of Marketing and Distribution Management,

Kao Yuan University

Chia-Jung Tsai

Student, Department of Marketing and Distribution Management,

Kao Yuan University

摘要

　　本研究欲探討從消費者購買汽車決定重要屬性的大數據資料中，利用Relief-F算法篩選出關鍵的重要汽車屬性；利用此汽車屬性製作成問卷加以發放，再針對問卷回收後執行統計逐步迴歸分析，得到符合國內消費者真正對購買車的重要屬性。研究結果從二資料庫共有34個特徵，經過Relief-F特徵過濾與逐步迴歸法篩選後，最後萃取出9個消費者心中認為最重要的汽車屬性。即可再進一步利用ANOVA檢定出顧客基本的特性與購買的重要因素之關係，即可分析出汽車市場的區隔。市場區隔有了清楚的定義，各家車廠就能善用資源針對自己的市場去分析，同時也能定義出直接競爭者、潛在競爭者及替代品競爭者，形成SWOT分析的基礎。

關鍵字：大數據、汽車屬性、逐步迴歸、購買行為、Relief-F

ABSTRACT

　　In this study, we use Relief-F algorithm to filter the main attributes from the big data of consumers purchase automobile, and then use this key attributes to make into questionnaires. Then analysis the results by stepwise regression method, we got the really the 9 attributes of the consumers who cared in automobile purchase. Finally, we use ANOVA method to determine the basic characteristics of the customer and the purchase of the relationship between the important attributes, we can analysis the segment of the automobile market. Automobile marketing segments have a clear definition, each automobile-manufacturers can focus all resources to develop their marketing, to beat potential competitors.

Keywords: Big Data, Automobile Attributes, Stepwise Regression, Purchase Behavior, Relief-Fn

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