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從利害關係人觀點探討USR計畫
參與認知、態度與成效分析
EXPLORING THE COGNITION, ATTITUDE AND SYNERGY OF A USR PLAN FROM A PERSPECTIVE OF STAKEHOLDE
賴永裕
僑光科技大學企業管理系副教授
劉淑琴
僑光科技大學國際貿易系副教授
黃上晏
僑光科技大學行銷與流通管理系副教授
Yung-Yu Lai
Associate Professor, Department of Business Administration,
Overseas Chinese University
Shu-Cheen Liu
Associate Professor, Department of International Trade,
Overseas Chinese University
Shan-Yan Huang
Associate Professor, Department of Marketing and Supply Chain Management,
Overseas Chinese University
摘要
永續發展目標（Sustainable Development Goals, SDGs）已是全球共通語言、世界各國共同的發展策略與目標、更是推動大學社會責任（ University Social Responsibility, USR）及成就大學發展的重要關鍵。 USR的學習經驗不僅是提供學生入世的成長養分與準備，也是許多高等教育學校的立校精神， 在社會價值體現與維持利害關係人關係的前提下，皆會促使大學進行 USR的推展。 因此， USR計畫的利害關係人是大專院校朝向永續發展上的重要推手之一，而大專院校師生在專業領域持續鑽研創新之外，若能主動積極與當地社經及產業發展結合，將知識傳遞予社會大眾，便是對於大學社會責任的實踐。利害關係人關係的品質和強度，對於任何組織的生存與利益是相當重要的，因此價值傳遞過程中的認知、態度、意圖與執行成效皆須有效監控。一般而言，顧客關係品質有賴服務過程而定，而利害關係人關係的品質則由適當的利害關係人價值傳遞過程而定。本研究從利害關係人觀點探討 USR計畫參與認知、態度與成效分析，研究結果顯示：一、 USR參與認知正向影響 USR參與態度；二、 USR參與態度正向影響 USR參與意願；三、USR參與意願正向影響 USR參與行為；四、 USR參與回饋會正向影響 USR參與模型；五、樣本屬性部分影響 USR參與模型。
關鍵字：永續發展目標、利害關係人、大學社會責任、參與意願、參與行為、參與回饋
ABSTRACT
The sustainable development goals (SDGs) have become universal common language and development strategies and goals among worldwide. They become crucial elements for promoting University social responsibility (USR) and achieving university development. On the premise of embodying social values and maintaining stakeholder relationships, it will prompt universities to promote USR. Therefore, relevant stakeholders in USR play significant roles in advancing sustainable development. In addition to pursuing innovation and expertise in fields, teachers and students in University/Colleges can contribute to societal progress by actively engaging with local socio-economic and industrial development. This practice embodies the concept of USR. The quality and strength of relationships with stakeholders are crucial for the survival and interests of each organization. Therefore, it is important to effectively monitor the perception, attitude, intention, and execution effectiveness during the value delivery process. Generally, the quality of customer relationships depends on service process, while the quality of stakeholder relationships depends on appropriate stakeholder value delivery process. Moreover, this study examines the perceptions, attitudes, and outcomes of USR program participation from the perspectives of stakeholders. Finally, the research findings indicate that (1) The perception of USR program participation has positive impact on attitudes toward USR involvement. (2) The attitude toward USR program participation has positive impact on the willingness to participate in USR activities. (3) The willingness to participate in USR activities has positive impact on participation USR program. (4) Feedback from USR participation has positive impact on USR participation model. (5) The demographic attributes have positive impact on USR participation model.
Keywords: Sustainable Development Goals (SDGs), Stakeholder, University Social Responsibility (USR), Participation Willingness, Participation Behavior, Feedback Participation
企業永續報告與股利支付之相關性
－以家族企業為中介變數
THE RELATIONSHIP BETWEEN
SUSTAINABILITY REPORTING AND DIVIDEND POLICY
- THE MODERATE EFFECT OF FAMILY FIRM
林嬌能
逢甲大學會計系副教授
李諺華
宏遠興業紡織會計
趙邑
逢甲大學會計系碩士生
Gai-Neng Lin
Associate Professor, Department of Accounting,
Feng Chia University
Yan-Hwa Lee
Accountant,
Everest Textile Co., LTD
Yi Chao
Master, Department of Accounting,
Feng Chia University
摘要
本研究以2011年至2020年台灣上市櫃公司為研究對象，探討企業永續報告CSR以及強制自願揭露CSR與股利支付之相關性，進行實證性研究。考量實證資料同時具有時間序列與橫斷面的特質，本研究採用追蹤資料法。研究實證支持企業CSR與企業現金股利或者股利總額呈正向相關。自願性揭露CSR相較於強制性揭露報告者有較高的股利支付，在績效較優與系統風險較高者，其CSR與股利支付之相關性顯著較高。家族企業型式會以家族企業利益為優先考慮，降低 CSR與股利支付的正向相關。
關鍵字：企業永續報告CSR、股利支付、家族企業、追蹤資料法
ABSTRACT
This study investigates the relationship between Sustainability Reporting (CSR) and mandatory/voluntary CSR disclosure on dividend payments of listed companies in Taiwan from 2011 to 2020. To account for both the year-over-year trends and company-specific factors, the study utilizes a panel data model.
The key findings reveal a positive correlation between CSR and both cash and total dividends distributed by corporations. Interestingly, companies that voluntarily disclose CSR information are associated with higher dividend payouts compared to those mandated to disclose. This suggests that voluntary disclosure might signal a stronger commitment to CSR, attracting investors who value such practices. Furthermore, the positive link between CSR and dividends is amplified for high-performing companies operating in environments with greater systemic risk. In other words, CSR appears even more important for financially sound companies and those navigating riskier environments. However, the study highlights that family-owned firms, which tend to prioritize family interests, exhibit a weaker correlation between CSR and dividend payments. This could be because these companies may prioritize reinvesting profits back into the business or distributing them to family members, even if strong CSR practices could benefit shareholders in the long run.
Keywords：ustainability Reporting, Dividend Payment, Family-Owned Firms, Panel Data Model
MAPPING THE DEVELOPMENT OF SMART LOGISTIC RESEARCH - A BIBLIOGRAPHIC ANALYSIS
徐毓君
朝陽科技大學企業管理系台灣產業策略發展博士生
賴奎魁
朝陽科技大學企業管理系特聘教授
翁高文
輔朝陽科技大學企業管理系台灣產業策略發展博士生
林益倍
朝陽科技大學財務金融系教授
Yu-Chun Hsu
Ph. D. Student, Department of Business Administration in Industrial Development,
Chaoyang University of Technology
Kuei-Kuei Lai
Distinguished Professor, Department of Business Administration,
Chaoyang University of Technology
Adam Kao-Wen Weng
Ph. D. Student, Department of Business Administration in Industrial Development,
Chaoyang University of Technology
Yih-Bey Lin
Professor, Department of Finance,
Chaoyang University of Technology
摘要
物聯網（Internet of Things, IoT）技術的應用可以大幅提高供應鏈與物流的透明度和效率。通過在貨物上安裝IoT裝置，企業能夠即時 追踪產品從生產到交付的每一個步驟 。這不僅幫助企業及時發現和解決供應鏈中的問題，也為消費者提供了更加透明和可靠的產品來源資訊。是故，物聯網技術在智慧物流中的關鍵作用。本研究先以「檢全原則」蒐集關鍵字，蒐集最全面性的相關關鍵字，再以「檢準原則」建構檢索策略進行檢索 WoS資料最符合研究目標的相關文件，中間過程需要資料清洗與修整，形成高信效度資料集。依書目對耦合、共被引與共現詞，分別建構文獻間的相似矩陣與相鄰矩陣，再應用 Bibliometrix進行概觀、文字雲與主題的書目隊與共現詞網路等分析。「物聯網 IoT 」 作為一個主節點關鍵作用，與「智慧運輸系統」、「智慧城市」和「人工智慧」等節點有強烈的連接。這表示在智慧城市的研究文獻中，物聯網技術與這些領域經常被一起討論，顯示了它們之間的緊密關聯性。
關鍵字：智慧物流、書目對、共現詞
ABSTRACT
The application of Internet of Things (IoT) technology can significantly improve the transparency and efficiency of supply chains and logistics. By installing IoT devices on goods, enterprises can track the progress of products from production to delivery in real-time. This capability helps businesses promptly identify and solve supply chain problems, and it provides consumers with more transparent and reliable product sourcing information. Therefore, IoT technology plays a key role in smart logistics. This study first collects keywords based on the "comprehensiveness principle" to gather the most comprehensive set of related keywords. It then constructs a search strategy based on the "precision principle" to find the most relevant documents in the Web of Science (WoS) database that meet the research objectives. The process involves data cleaning and refinement to form a high-fidelity dataset. Using bibliographic coupling, co-citation, and co-occurrence terms, similarity matrices and adjacency matrices between the literatures are constructed. Analysis is conducted using Bibliometrix for an overview, word clouds, and thematic networks of bibliographic teams and co-occurrence words. "Internet of Things (IoT)" serves as a main node with strong connections to "intelligent transportation systems," "smart cities," and "artificial intelligence" among other nodes. This indicates that in the research literature on smart cities, IoT technology is often discussed together with these areas, showing their close relationship.
Keywords: Smart Logistics, Bibliographic Coupling, Co-occurrence Words
TEXT AND CONTENT ANALYSIS ON THE APPLICATION OF INSTITUTIONAL RESEARCH IN TEACHING PRACTICE
黃俐瑜
弘光科技大學校務研究辦公室專案人員
國立中興大學科技管理研究所博士生
林敬榮
弘光科技大學文化設計與行銷系助理教授
弘光科技大學秘書處綜合企劃室主任
胡庭禎
弘光科技大學老人福利與長期照顧事業系教授
弘光科技大學副校長兼校務研究辦公室主任
Li-Yu Huang
Project Contract Personnel, Office of Institutional Research,
Hungkuang University
PhD, Graduate Institute of Technology Management,
National Chung Hsing University
Chin-Lon Lin
Assistant Professor, Department of Cultural Design & Marketing,
Hungkuang University
Director, Office of Planning Division,
Hungkuang University
Ting-Chen Hu
Professor, Department of Senior Citizen Welfare and Long-term Care Business,
Hungkuang University
Vice President and Director, Office of Institutional Research,
Hungkuang University
摘要
為能達到十二年國教課綱「適性揚才」目標，本文旨將探討在教學實踐中，校務研究可扮演的角色，以弘光科技大學為例（以下簡稱本校），藉由全國通過教學實踐研究計畫的內容，及本校為提升教師成長開設的課程內容等校內、外資料，獲取教師在撰寫計畫時的重點詞彙，並歸納找出字詞之間的關聯性，以供學校在開課或決策的參考依據。首先，藉由文字雲的方式，計算出最常見的字詞；其次，針對文字雲所拆解出的字詞，以詞向量的方法呈現文本分類，以運用 向量間的距離歸納出相似的詞；最後，依據歸納的結果比較整體與本校間的差異，找出本校可再加以改善的方向。研究結果顯示： (一)內容／文本分析在視覺化的過程中，可明顯看出計畫的重點字詞，從而比較出本校可再優化的項目。 (二)教學實踐研究計畫中以「學習」占比最高，顯示出學生學習是整體計畫的核心重點。綜合以上，本文利用不一樣的分析方法探討本校在教學實踐上的優劣勢，進而提出後續可再增進的活動與類型，來協助教師成長專業的決策方向，提高教育品質並確保學生獲得所需專業知識與技能，打造出「教學」、「學習」與「研究」三贏的教育環境。
關鍵字：教學實踐、校務研究、詞向量、文字雲
ABSTRACT
To achieve the objective of adaptive learning to individual fulfillment in line with the 12-year national education curriculum, this study aims to investigate the potential role of Institutional Research in teaching practice - a case study of Hungkuang University as an example. By analyzing the content of nationwide projects on teaching practice and the university's course offerings aimed at improving teacher professional growth, the study gathers information on the keywords by teachers in their project proposals. Subsequently, the study explores the relationships between these keywords, providing valuable insights for Hungkuang University curriculum design and decision-making processes. Firstly, the author employed word clouds to compute the most frequent words. Next, the author utilized word embedding to categorize the disassembled words from the word cloud and employed vector distances to summarize similar words. Lastly, this study compared the disparities between the overall institution and Hungkuang University based on the summarized findings, identifying areas for potential improvement. The research findings indicate that: (1) The visualization process of content/text analysis allows for clear identification of the keywords in the plan, enabling the institution to compare projects that can be further optimized. (2) Learning constitutes the largest proportion of the teaching practice project, highlighting student learning as the central focus of the overall plan. Accordingly, this article employs a diverse analytical method to explore the strengths and weaknesses of institutions in teaching practice, subsequently proposing activities and categories that can be enhanced in the future. Ultimately, the research findings can assist educators in making informed decisions, the quality of education, ensuring students acquire the necessary professional knowledge and skills, and aiding institutions in creating a mutually beneficial educational environment for teaching, learning, and research, a triple win educational environment for students.
Keywords：Teaching Practices, Institutional Research, Word Embedding, Word Cloud
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