目　　錄

USING SUPPORT VECTOR MACHINE COMBINED WITH MULTI - CRITERIA DECISION MAKING METHODS TO EVALUATE GREEN SUPPLIERS PERFORMANCE

張木興

國立臺北科技大學工商管理研究所博士研究生

劉建浩

國立臺北科技大學工業工程與管理系教授

羅懷暐

國立臺北科技大學工業工程與管理系博士後研究

徐敏喜

國立臺北科技大學工業工程與管理系碩士班研究生

Mu-Hsing Chang

Doctoral Graduate Student, Institute of Industrial and Business Management,
National Taipei University of Technology

James J. H. Liou

Professor, Department of Industrial Engineering and Management,
National Taipei University of Technology

Haui-Wei Lo

Doctor, Department of Industrial Engineering and Management,
National Taipei University of Technology

Min-His Hsu

Graduate Student, Department of Industrial Engineering and Management,
National Taipei University of Technology

摘要

隨著環保意識的不斷提高和國際環保組織的要求，綠色供應鏈管理發揮了至關重要的作用。因此，如何選擇符合國際綠色法規的綠色供應商是企業最重要的戰略之一。在過去的研究中，大多數評估準則是透過文獻或專家訪談獲得的，但這方式往往過於主觀。很少有研究使用資料探勘方法來確定評估準則。因此，本研究提出一個新穎的混合模型，分三個階段對綠色供應商進行評估和選擇。首先，根據供應商的實際數據，使用支持向量機（SVM）模型提取有影響力的關鍵準則。其次，應用模糊最佳最差方法（F-BWM）來計算準則的權重。第三，本文利用改進的模糊TOPSIS方法應用於供應商選擇。最後，使用敏感度分析來探索偏好權重的影響。此外，本研究透過某電子業的綠色供應商案例分析，證明了所提出模型的有效性。

關鍵字：支援向量機、資料探勘、綠色供應商、多準則決策、多屬性決策

ABSTRACT

With the incessant rise of environmental awareness and requests from the international environmental protection organizations, the green supply chain management has played a vital role. Therefore, how to choose green suppliers that comply with international green regulations is one of most important strategies for the firms. In past studies, most evaluating criteria were obtained through literature or expert interviews, which tended be too subjective. There are few studies using data mining methods to decide the evaluating criteria. Judging from this, this study adopts three stages to evaluate and select the green suppliers. First, a Support Vector Machine (SVM) model was used to extract the influential key criteria according to the actual performance of the suppliers. Second, the Fuzzy Best Worst Method (F-BWM) was applied to calculate the weights of criteria. Third, this paper applies the modified Fuzzy TOPSIS for the supplier selection. Finally, a sensitivity analysis is used to explore the influence of preference weights. In addition, to demonstrate the usefulness of the proposed model, the proposed model was demonstrated through a green manufacturing in the electronics industry.

Keywords:  Support Vector Machine (SVM), Data Mining, Green Suppliers, Multiple Criteria Decision-Making (MCDM), Multiple Attribute Decision-Making (MADM)

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DIRECTORS’ AND OFFICERS’ LIABILITY INSURANCE AND VALUE-RELEVANCE OF ACCOUNTING INFORMATION

范宏書

輔仁大學會計學系教授

林彥廷

輔仁大學會計學系副教授

陳慶隆

國立雲林科技大學會計系教授

Hung-Shu Fan

Professor, Department of Accounting,
Fu Jen Catholic University

Yan-Ting Lin

Associate Professor, Department of Accounting,
Fu Jen Catholic University

Ching-Lung Chen

Professor, Department of Accounting,
National Yunlin University of Science and Technology

摘要

本研究係探討董監事暨重要職員責任保險（後稱D&O保險）對會計資訊價值攸關性之影響，過去文獻提出兩種觀點（分別為經理人投機角色觀點與監督角色觀點）解釋D&O保險對於盈餘品質的可能影響。實證結果發現，相較於沒有投保D&O保險之公司，有投保之公司的盈餘與權益帳面價值攸關性較高，隱含投保D&O保險可提高企業盈餘與權益帳面價值之價值攸關程度，支持監督角色觀點；且本研究另外嘗試以投保金額取代是否投保D&O保險之虛擬變數進行測試，仍獲得一致結果。此外，考量投資人可取得財報資訊的時間落差，改以財務報表公布截止日之股價進行敏感性測試，實證結果仍具強韌性。本研究結果可供主管機關、投資人與企業了解投保D&O保險可能對企業會計資訊價值攸關性產生的潛在影響。

關鍵字：董監事暨重要職員責任保險、價值攸關性、會計資訊

ABSTRACT

The purpose of this study is to investigate the incremental effect of the directors’ and officers’ liability insurance (hereafter, D&O insurance) on the value relevance of accounting information. Existing studies have proposed two arguments of the effect of D&O insurance on earnings quality, which are the managerial opportunism role and the monitoring role of D&O insurance. Our empirical results show that, consistent with the monitoring role hypothesis, the firms with D&O insurance exhibit a higher value relevance of earnings and equity book value than those without D&O insurance. Moreover, the results are robust if the amount of D&O insurance is used to replace the dummy variable whether a firm has D&O insurance or not. In addition, allowing for a reporting lag, the stock prices of three or four months after fiscal year end are used to test the value relevance of earnings and equity book value. The results are still robust. The results of this study provide a better understanding of the influence of D&O insurance on the value relevance of accounting information and conclude with implications for authorities, investors, and managers.

Keywords:  Directors’ and Officers’ Liability Insurance, Earnings Persistence, Value-Relevance, Accounting Information

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THE POSITION AND ROLE ON PATENT CITATION NETWORK OF THE GUIDANCE SYSTEM

魏財勇

朝陽科技大學企業管理系臺灣產業策略發展博士班

陳素芬

朝陽科技大學企業管理系臺灣產業策略發展博士班

謝逸文

朝陽科技大學企業管理系臺灣產業策略發展博士班

賴奎魁

朝陽科技大學企業管理系教授

蘇芳霈

朝陽科技大學行銷與流通管理系副教授

Tsai-Yung We

Ph.D. Program, Strategy Development of Taiwan’s Industry, Department of Business Administration, Chaoyang University of Technology

Sue-Fen Chen

Ph.D. Program, Strategy Development of Taiwan’s Industry, Department of Business Administration, Chaoyang University of Technology

I-Wen Hsieh

Ph.D. Program, Strategy Development of Taiwan’s Industry, Department of Business Administration, Chaoyang University of Technology

Kuei-Kuei Lai

Professor, Department of Business Administration,
Chaoyang University of Technology

Fang-Pei Su

Associate Professor, Department of Marketing and Logistics Management,
Chaoyang University of Technology

摘要

導引系統由外部引導駕駛人員快速進入智能停車場，續由內部導引進入停車位，提高停車效率，其功能為停車場產業所需求，而導航技術百花齊放，但對於導引系統技術的相關產業的狀況很少有學術探討，本文藉由停車場導引系統來探討導引系統的技術發展及業者在此產業中的技術地位及所扮演之角色。
本文利用社會網絡分析探討專利引用網絡中的技術重疊性、網絡中心性兩個分析指標；技術重疊性由技術知識地位與技術知識信賴組成，社會網絡中心性有程度中心性、特徵向量中心性、接近中心性與中介中心性四種。運用兩個分析指標與主成分分析來探討個別公司在產業的技術位置與角色。
研究顯示此模式能有效定位公司的技術位置及角色，另一研究顯示該產業領域並無獨大或寡占的公司，進而發現(1)導引系統中的定位技術很重要，BMO公司的手推車定位技術佔有獨特地位，其專利有維護社會責任及客戶企業形象及遵守政府法律規定的三贏策略，手推車的導引技術可擴大到自動倉儲自撿料車的運用。(2)另有FORD公司的預測駕駛人的意圖專利可運用至自動車的領域。


關鍵字：智能停車場導引系統、專利引用網路分析、技術知識信賴與知識地位、公司技術角色與位置

ABSTRACT

It is known that the employment of an automated guiding system on a vehicle can improve its parking adeptness and efficiency. This can be achieved by effectively navigating the driver with the automated guiding system from the moment when entering the smart parking lot to the designated parking space. Therefore, a parking lot equipped with guiding capability is desirable. As a result, the development of guidance technology is thriving recently not only in the auto industry but also its associated parking system. However, very few academic studies have been reported with related to the industry in the guiding system. In this paper the technological development of the automated guiding system and companies’ technical status and role in this industry will be discussed.
In this report two indicators are investigated using the social network analysis technics: technological redundancy and network centrality in patent citation network. It is understood that the technological redundancy is determined by technical knowledge status as well as technical knowledge reliability. There are also four types of social network centrality: degree centrality, eigenvector centrality, closeness centrality and betweenness centrality. In this report, analysis of the technical position and role of individual companies in the industry will be presented by using the two indicators and the primary components.
This study showed that by using this model companies’ technical position and role can be identified. Furthermore, it is learned that there is no dominant or oligopolistic leading company in this industry, and, as a result, our study depicts that (1) The positioning technology is crucial in the guiding system. For example, BMO’s shopping trolley positioning technology has a unique positioning mechanism, its patented invention creates a win-win situation by maintaining social responsibility, boosting corporate image and in the meantime complying with the laws. Their guidance technology of trolley can be readily extended to the application in the automatic car parking and retrieving system from a lot. (2) In addition, some innovative making such as the FORD’s patented invention that can predict a driver’s intention can be applied as an integration to the next-generation automobile.

Keywords:  Smart Parking Lot Guidance System, Patent Citation Network Analysis, Technological Knowledge Reliability & Knowledge Status, Company Technological Position and Role

回目錄
 

“NATIONAL COLLEGE COMPETITION IN BUSINESS ETHICS CASE ANALYSIS AND MICROFILMS (NCCBE)” VS. THE “ENRON CASE” - EXPLORING HOW BUSINESS ETHICS COULD BE A DRIVING FORCE FOR CORPORATE SOCIAL RESPONSIBILITY

黃賀照美

國立臺北科技大學技術及職業教育研究所碩士生

張仁家

國立臺北科技大學技術及職業教育研究所教授兼所長

Jaw-Mei Huang-Ho

Master Student, Graduate Institute of Technological & Vocational Education,
National Taipei University of Technology

Jen-Chia Chang

Professor & Chairman, Graduate Institute of Technological & Vocational Education, National Taipei University of Technology

摘要

從「安隆事件」到「全國大專院校倫理個案分析暨微電影競賽」的省思，談企業倫理角色所扮演的重要性。企業倫理即是指企業經營所遵循的方針原則，據此決定了股東、員工、顧客各層面的關係，企業如能善盡社會責任與社會保持良好的互動，將更具備長期生存的優勢與永續經營的競爭力。此與墨學「義、愛、利」與企業倫理的觀點不謀而合。企業社會責任包含：經濟責任（Economic）、法律責任（Legal）、道德責任（Ethical）、慈善責任（Philanthropic），乃是將抽象的企業倫理具體化、落實化。研究者建議「全國大專院校倫理個案分析暨微電影競賽，NCCBE」活動，不僅要持續辦，而且要更大規模的進行，將倫理道德建立在青年學子的心中，這些都可能為未來破解共犯結構，埋下一顆顆善良的種子。

關鍵字：企業倫理、企業社會責任、道德責任

ABSTRACT

From Enron to “National College Competition in Business Ethics Case Analysis and Microfilms, NCCBE,” business ethics plays an essential role. Business ethics guides the management of a business. It shapes the bilateral relationships between a business, its shareholders, employees, and customers. If a business could invest in corporate social responsibility (CSR) and maintain a good relationship with the public, the investment will result in the longevity and competitiveness of the business. CSR is in line with the three principles of Mohism - righteousness, love, and benefits. CSR has several dimensions - economic, legal, ethical, and philanthropic. As a result, CSR is the perfect embodiment of business ethics. Researcher think NCCBE should not only continue to be held, but also be further promoted to educate young people about business ethics. This way, we could prevent the next business fraud and plant the seeds of good business practices.

Keywords:  Business Ethics, Corporate Social Responsibility (CSR), Ethical Education

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