目      錄

在家工作行不行？科技業與教職業居家辦公之家庭－工作衝突對工作壓力與工作績效的影響

CAN WE WORK FROM HOME?THE IMPACT OF HOME - WORK CONFLICT ON JOB STRESS 
AND JOB PERFORMANCE IN TECHNOLOGY INDUSTRY AND 
TEACHING PROFESSION

蕭婉鎔

國立暨南國際大學諮商心理與人力資源發展系副教授

吳翊銘

國立暨南國際大學諮商心理與人力資源發展系研究生

Wan-Jung Hsiao

Associate Professor, Department of Counseling Psychology and Human Resource
Development, National Chi Nan University​

Yi-Ming Wu

Graduate Student, Department of Counseling Psychology and Human Resource 
Development, National Chi Nan University



摘要

2019 年底 COVID-19 病毒於全世界大流行，2021 年 5 月宣布全國進入三級警戒狀態，台灣許多企業遵守政府防疫指引，推行居家辦公；此外，教育部為降低師生群聚感染之風險，亦視疫情發展狀況，學校實施線上教學，停課不停學，也造成教職業同步轉為居家／遠距上課之模式。由於居家辦公後，導致工作者生活與工作界線模糊化，可能提高家庭－工作衝突。因此，本研究將抽取科技業與教職業進行比較，探討不同產業工作者在面對居家辦公時，所面臨的挑戰與差異。透過問卷調查蒐集資料，總計回收 281 份有效問卷，科技業 144 份，教職業 137 份。研究結果發現，居家辦公期間，教職業所面臨的家庭－工作衝突明顯高於科技業；且家庭－工作衝突對工作壓力有正向影響；工作壓力會影響工作績效。本研究將依此結果提出管理意涵與未來研究之建議。

關鍵字：居家辦公、家庭－工作衝突、工作壓力、工作績效

ABSTRACT

COVID-19 virus pandemic in the world at the end of 2019 and Taiwan declared a state of alert level 3 in May 2021. Many companies in Taiwan comply with government guidelines on epidemic prevention and implement the policy of work from home. In order to reduce the risk of cluster infection among teachers and students, the Ministry of Education also has implemented online teaching. Teachers switch to online teaching at home. Due to the blurring of the line between workers' life and work after working from home, it may increase family-work conflicts. This study compares the two occupations of high-tech industry employees and teachers, and discuss the differences and challenges faced in different industries when working from home. Through questionnaires, a total of 281 valid questionnaires were recovered, including 144 in the technology industry and 137 in the teaching. The results of the study found that: Teaching careers face significantly higher family-work conflicts than tech at the duration of work from home. Family-work conflict has a positive effect on work stress and work stress affects job performance. Based on the results, this study will make management implications and recommendations for future research.

Keywords: Work from Home, Family-Work Conflict, Work Pressure, Work Performance

回目錄

董事年資、獨董兼任與公司績效之關聯性－以台灣通訊網路產業為例

RELATIONSHIP BETWEEN DIRECTORS' TENURE, MULTIPLE DIRECTORSHIPS OF INDEPENDENT DIRECTORS, AND FIRM PERFORMANCE - EVIDENCE FROM TAIWANESE COMMUNICATION NETWORK INDUSTRY

張幸惠

銘傳大學財務金融系專任副教授

林雅蓮

遠時數位科技股份有限公司財務部資深財務專員

Hsin-Hue Chang

Associated Professor, Department of Finance,
Ming Chuan University

Ya-Lien Lin

Senior Financial Coordinator, Finance Department,
Yuanshi Digital Technology Co. Ltd. 


摘要

隨著在 2020 年網路技術規範完成版本公布以及相關應用陸續成熟後，投資人預期通訊網路產業將有進一步的發展。本研究以台灣通訊網路產業為研究對象，探討董事年資與獨董兼任對企業績效的影響。樣本包括 147 家上市櫃通訊網路廠商，研究期 間為 2010 年至 2018 年。本研究使用縱橫資料模型進行分析，實證結果顯示，董事年 資負向顯著地影響企業績效；董事年資增加，可能損害董事會獨立性或不利於創新與 成長機會，導致企業績效降低。獨董兼任有顯著的倒 U 型效果；獨董兼任帶來重要的 外部資源，可以提升企業績效，但是兼任席次超過某一門檻，反而使績效減少。除上游廠商的董事年資對 Tobin'Q 有 U 效果外，以上下游次樣本與二階段最小平方法進行 穩健性測試，仍然支持主要結果。整體而言，通訊網路廠商應該雇用可帶來創新與成 長機會的新董事以及不太忙碌的獨立董事。

關鍵字：代理理論、通信網路產業、董事年資、獨立董事兼任、資源依賴理論

ABSTRACT

With the release of the completed version of the network technical specifications in 2020 and the gradual maturity of related applications, investors expect that the communication network industry will have further development. The purpose of this study is to investigate whether directors' tenure and independent directors with multiple directorships influence firm performance in Taiwanese communication network industry. This study uses 147 listed firms for the period from 2010 to 2018 and employs the panel data model to conduct the analysis. The results show that directors' tenure has a significant and negative impact on firm performance. Long tenure may decrease board independence or impair innovation and growth opportunities, resulting in low firm performance. Independent directors with multiple directorships have an inverted U-shaped effect on firm performance, indicating that multiple directorships are effective at improving firm performance by providing vital outside resource but ineffective over a certain threshold value. This study also tests for robustness using up- and down-stream subsamples and twostage least square method. The main results are robust in comparison to these alternative specifications, except for the U-shaped effect of directors’ tenure on Tobin’s Q in up-stream manufacturers. Overall, firms can benefit from recruiting new directors who can bring firms with innovation and growth opportunities and independent directors who are not too busy. 

Keywords: Agency Theory, Communication Network Industry, Directors' Tenure, Multiple Directorships of Independent Director, Resource Dependence Theory

回目錄

適性化測驗聊天機器人之設計與成效研究－以 Java 程式設計課程為例

A STUDY ON THE DESIGN AND EFFECTIVENESS OF ADAPTIVE TEST CHATBOT - A CASE OF JAVA APPLICATION PROGRAMMING COURSE

吳肇銘

中原大學資訊管理學系教授

王宇廷

中原大學資訊管理學系碩士生

Chao-Ming Wu

Professor, Department of Information Management,
Chung Yuan Christian University

Yu-Ting Wang

Master, Department of Information Management,
Chung Yuan Christian University


摘要

過去為了達成因材施教的目標，往往需要投入大量教學成本與時間，而隨著資訊科技的進步，以資訊科技實行適性化學習成為教育領域研究的一大重點。為此，本研究發展一套基於認知診斷模式的適性化測驗聊天機器人，希望經由適性化的試題推薦、練習來增加學習者的學習成效。為瞭解此輔助學習系統之成效，本研究以 Java 程式設計課程來進行實作，將課程學生隨機分為三組，其中實驗組 A、B 實驗期間皆使用輔助學習系統，實驗組 A 並接受聊天機器人提供之適性化推薦試題進行練習，實驗組 B 則接受聊天機器人隨機推薦之試題進行練習；對照組 C 則未使用任何的輔助學習系統。研究結果顯示：(一)在系統使用態度方面，使用者對本研究之輔助學習系統的系統有用性、易用性、使用意圖皆有相當正面的評價。(二)在學習成效方面，使用適性化推薦試題輔助學習的學生，成績進步之學習成效相當顯著；而使用隨機推薦試題輔助學習的學生及未使用輔助學習系統的學生，其學習成效不具顯著性。(三)有使用輔助學習系統的學生，其成績進步的幅度，相較於未使用者顯著較多。(四)適性化推薦試題輔助學習系統對於低學習成就學生可產生相當顯著之學習成效；而隨機推薦試題輔助學習系統則對中學習成就學生的學習成效有所幫助。

關鍵字：適性化測驗、學習系統、聊天機器人、認知診斷、協同過濾

ABSTRACT

In order to achieve the goal of teaching students in accordance with their aptitude, a lot of costs and time were often required. However, with the advancement of information technology, to implement adaptive learning by information technology has become a major part of research in education. This study developed a learning system by chatbot based on the cognitive diagnosis model, which recommends the adaptive quiz questions for the learners to improve their learning effect. This learning system and an experiment is conducted in the course “Java Application Programming Course”. The students are randomly divided into three groups: experimental group A uses the learning system with the adaptive quiz questions recommendation by the chatbot during the experiment, experimental group B uses the learning system with random quiz questions recommendation by chatbots, the control group C did not use any learning system. The experimental results are as follows: (1) Learners have positive responses to the perceived usefulness, perceived ease of use, and usage intention of the learning system on chatbot. (2) The students which use the learning system with adaptive quiz questions recommendation has got significant performance on the improvement of score; the students which use the learning system with random quiz questions recommendation and the students which do not use learning system have got no performance effects on learning effectiveness. (3) The students who used the learning system had more significantly progress in their scores than those who did not use it. (4) The learning system with adaptive quiz questions recommendation can offer quite significant learning effectiveness for the students with low learning achievement, and the learning system with random quiz questions recommendation is helpful for the students with middle learning achievement.

Keywords: Adaptive Test, Learning System, Chatbot, Cognitive Diagnosis, Collaborative Filterin

回目錄

新式查核報告對於移轉訂價操控之影響​

THE EFFECT OF NEW AUDIT REPORT ON TRANSFER PRICE MANIPULATION

范宏書

輔仁大學會計學系教授

葉鴻銘

輔仁大學會計學系副教授

鄭佳綾 

輔仁大學會計學系副教授

邱詩琁  

輔仁大學會計學系碩士

Hung-Shu Fan

Professor, Department of Accounting,
Fu Jen Catholic University

Hung-Ming Yeh

Associate Professor, Department of Accounting,
Fu Jen Catholic University

Chia-Ling Cheng 

Associate Professor, Department of Accounting,
Fu Jen Catholic University

Shih-Hsuan Chiu

Master, Department of Accounting,
Fu Jen Catholic University


摘要

過去研究發現集團企業可能藉由移轉訂價操控，進行集團企業間之所得移轉，以規避稅負或操弄公司盈餘。我國於 2016 年開始實施新式查核報告以提升查核報告透明度，但會計師責任及訴訟風險可能增加，此可能影響會計師對於財務報表之查核行為以及公司管理當局對於財務報表操控行為，而可能影響企業之移轉訂價操控行為。本研究推論實施新式查核報告後，會計師責任及訴訟風險增加而使其相對受查企業而言，對於會計數字談判力量增強，故能抑制企業移轉訂價操控行為。本研究使用 Lo, Wong, and Firth（2010）；陳明進、蔡麗雯（2010）之移轉訂價偏離常規交易差異數來衡量公司之操控移轉訂價程度，再者，本研究以關鍵查核事項揭露項目數來捕抓實施新式查核報告之效果，並以實施新式查核報告之 2016～2019 台灣上市（櫃）公司為樣本，進行實證研究。實證結果顯示簽證會計師在查核報告中揭露較多項關鍵查核事項項目，會對企業與聯屬企業間不合常規移轉訂價交易有抑制作用。

關鍵字：移轉訂價、新式查核報告、關鍵查核事項

ABSTRACT

Prior studies have found that affiliated companies manipulate transfer price to shift income and reduce their taxes or manipulate earnings. The Taiwan audit regulator recently introduced a new audit report requirement for all public companies with fiscal year-ends on or after December 31, 2016, which requires auditors to describe key audit matters that had the greatest effect on the audit. The new audit report may enhance the transparency of the audit, thus increase the auditor's responsibility and litigation risk, and in turn, enhance their bargaining power regarding accounting number, including transfer price. This study aims to explore the effect of new audit report on firms' transfer price manipulation. Following Lo, Wong, and Firth (2010) and Chen and Tsai (2010), this study uses an indicator based on the deviation between firms' gross margin rate and normal gross margin rate to proxy firms' transfer price manipulation. The number of key audit matters is used to capture the effect of the new audit report, and Taiwan listed firms during 2016~2019 are used for the empirical study. The empirical results show that disclosing more key audit matters does constrain the firms' transfer price manipulation behavior.

Keywords: Transfer Pricing, New Audit Report, Key Audit Matter 

回目錄