回商管科技季刊目錄 Return
書目共被引與共現網絡中的結構性特徵－以網絡安全研究為案例
STRUCTURAL PROPERTIES ON BIBLIOGRAPHIC
CO-CITATION AND OCCURRENCE NETWORK -
THE CASE OF FOCUS ON CYBERSECURITY
盧政遠
朝陽科技大學企業管理系台灣產業策略發展博士班
徐毓君
朝陽科技大學企業管理系台灣產業策略發展博士班
賴奎魁
朝陽科技大學企業管理系特聘教授
Cheng-Yuan Lu
Ph. D. Student, Department of Business Administration,
Chaoyang University of Technology
Yu-Jun Hsu
Ph. D. Student, Department of Business Administration,
Chaoyang University of Technology
Kuei -Kuei Lai
Distinguished Professor, Department of Business Administration,
Chaoyang University of Technology
摘要
本研究旨在探討全球經濟向知識型經濟轉型過程中， 技術知識對國家經濟增長和企業競爭力的重要性。隨著科技的快速發展， 特別是在資訊技術和數字化領域， 科技法律的重要性日益顯現。本研究重點關注網絡安全與科技法律的交互影響，並探討不同行業面臨的網絡威脅及其應對措施。研究方法採用書目計量分析，通過系統檢索 Web of Science數據庫中的相關文獻，進行引文分析、共被引分析和共現網絡分析 ，揭示科技法律領域的研究主題結構與關鍵發展趨勢。結果顯示，自 2008年至 2024年，科技法律領域的學術研究穩定增長，主要集中在數據保護、網絡犯罪和資訊安全等領域。通過分析，識別出多篇具有高影響力的核心文獻及重要研究者，這些成果對未來的研究和法律制定具有重要指導意義。此外，國際合作在該領域的研究中扮演著重要角色，顯示出全球化的趨勢。研究強調了在應對新技術挑戰時，不斷更新和完善科技法律的重要性，為未來的政策制定提供了實證依據。
關鍵字：科技法律 、 網路安全 、 文獻計量分析 、共被引網路分析、 共現詞網絡分析
ABSTRACT
This study investigates the pivotal role of technological knowledge in fostering national economic growth and strengthening corporate competitiveness amid the global transition towards a knowledge-based economy. With rapid advancements in information technology and digitalization, the relevance of technology law has become increasingly apparent. This research explores the intersection of cybersecurity and technology law, focusing on the network threats facing diverse industries and the strategies implemented to address them. By employing bibliometric analysis, relevant literature was systematically collected from the Web of Science database. Citation analysis, co-citation analysis, and co-occurrence network analysis were conducted to uncover the thematic structure and key developmental trends in the field of technology law.
The results reveal that academic interest in technology law has progressively increased from 2008 to 2024, with predominant themes in data protection, cybercrime, and information security. Through this analysis, several influential publications and prominent researchers were identified, providing valuable insights for guiding future research and legal frameworks. Furthermore, the findings underscore the significance of international collaboration, reflecting a trend toward globalization in the field. This study emphasizes the need for continuous updates to technology law to address the challenges posed by new technological advancements, offering empirical evidence to support future policy-making.
Keywords: Technology Law, Cybersecurity, Bibliometric Analysis, Co-occurrence Network Analysis, Co-citation Network Analysis
THE ELIMINATED RELATED PARTY SALESAND SHARE REPURCHASES
陳慶隆
國立雲林科技大學會計系教授
宋雅婷
雲林縣政府財政處專員
張志盟
雲林縣政府財政處副處長
林煜陞
國立雲林科技大學會計系博士生
Ching-Lung Chen
Professor, Department of Accounting,
National Yunlin University of Science and Technology
Ya-Ting Song
Specialist, Finance Department,
Yunlin County Government
Jyh-Meng Jang
Deputy Commissioner, Finance Department,
Yunlin County Government
Yu-Shen Lin
Ph. D. Student, Department of Accounting,
National Yunlin University of Science and Technology
摘要
本研究以1999年至 2021年之 我國上市櫃公司為研究對象，檢測公司在編製合併報表過程中， 被銷除的關係人銷貨交易與股票買回決策之關係，進而檢測家族控制公司在兩者間所扮演之角色。實證結果顯示編製合併報表被銷除關係人銷貨交易與公司股票買回決策呈現正向關係，意味 此類型 關係人銷貨交易係屬於公司效率契約安排 ，然在編製合併報表時被銷除，不影響公司報導盈餘，導致公司股價容易被低估，進而提高公司從事股票買回交易之可能性 。進一步測試 顯示，編製合併報表被銷除關係人銷貨交易與公司股票買回決策的正向關係，在非家族控制公司次樣本較為顯 著顯示家族控制公司著重公司中長期利益及永續發展，比較不會以股票買回方式影響公司股價。本研究進行若干敏感性測試，實證結果具備穩固性。
關鍵字：關係人銷貨交易、股票買回、家族控制公司、效率契約
ABSTRACT
This study uses the listed firms in Taiwan stock market during 1999-2021 to examine the relationship between related party sales that are eliminated in the preparation of consolidated financial statements (denoted as ERPTs) and share repurchases. We further explore whether family-controlled characteristics play a role in relationship between ERPTs and share repurchases. Empirical results document that ERPTs are positively associated with the firm’s share repurchases. This result suggests that some of the ERPTs are attributed to firms’ efficient contracting arrangement. However, this type of related party transactions does not affect the firm’s reported earnings, thereby causing stock price to be undervalued and thus increasing the possibility to share repurchases. Further evidence documents that the positive relationship between ERPTs and share repurchases is more pronounced in the subsample of non-family-controlled firms. It suggests that family-controlled firms focus on the long-term benefits and sustainability of the firms, thereby are less likely using share repurchases to influence their stock price. The empirical results are robust to several diagnostic tests in the analysis.
Keywords: Related Party Sales, Share Repurchases, Family-Controlled Firms, Efficient Contracting
PROFILING THE ROLES AND DECISIONS OF HOUSEHOLD PURCHASE IN
DIFFERENT ETHNIC STRUCTURES -A COMPARISON
BETWEEN YUNLIN LOCAL CROSS-AND SINGLE-ETHNIC FAMILIES IN TAIWAN
趙琪
國立雲林科技大學企業管理系教授
李育憶
國立中正大學勞工關係學系助理教授
吳麗秋
國立雲林科技大學企業管理系碩士
Chyi Jaw
Professor, Department of Business Administration,
National Yunlin University of Science and Technology
Yu-I Lee
Assistant Professor, Department of Labor Relations,
National Chung Cheng University
Li-Chiou Wu
Master, Department of Business Administration,
National Yunlin University of Science and Technology
摘要
台灣近年來跨族裔的婚姻日益增加，使台灣的家庭結構更為多元，這些跨族裔家庭的新住民以 女性為多，她們在台灣家庭中具有經濟貢獻，並在家庭購買決策中扮演重要的角色。因此，跨 族裔 家庭夫妻在 購買 決策中的角色值得注意，台灣社會家庭結構相關文獻卻少有對新住民家庭與台灣夫妻購買決策角色的比較研究。本研究 合併使用質化訪談及量化分析 探討台灣雲林地區 跨族裔與單族裔（台裔）家庭在購買決策中夫妻角色之差異，對受訪家庭夫妻二人同時進行深度訪談蒐集相關資料，本研究樣本來自台灣雲林縣20戶接受訪談之跨族裔家庭多從事農牧或藍領工作故台灣比較樣本蒐集15戶台裔藍領家庭 ，共計35戶家庭接受訪談。本研究發現，跨族裔家庭在食、衣等購買決策上共同決策的情形較 單族裔（台裔）家庭為高， 明顯考慮不同族裔家庭成員的偏好；而在所有家庭購 買決策上，發現單族裔（台裔）家庭的角色專業度多高於跨族裔家庭，而跨族裔家庭中新住民太太會隨著婚齡 ( 在台生活時間 ）增加而擴大其在家庭中的購買決策權。
關鍵字：跨族裔家庭、 單族裔（台裔）家庭 、 民族誌、新住民
ABSTRACT
In recent years, the types of family structures become more diverse because cross-ethnic marriages have been increasing in Taiwan. Most new residents of these cross-ethnic are predominantly female and contribute to family wreaths and play a significant role in family purchasing decisions. Thus, the study about the roles of spouses in purchasing decisions within cross-ethnic families is valued. However, the literature on purchasing decision roles of different family structures in Taiwan provides limited outcomes. This research combines qualitative and quantitative methods to explore the differences in spousal roles in purchasing decisions between cross- and single-ethnic (Taiwanese) families. The total sample data includes the couples of the 35 family samples (20 cross-ethnic and 15 Taiwanese families) from Yunlin, Taiwan. The comparison group chose 15 Taiwanese blue-collar families, because the 20 cross-ethnic families engaged in agriculture or blue-collar work. The results indicate that cross-ethnic families were more likely to make joint decisions in purchases, compared to single-ethnic (Taiwanese) families, considering the preference of family members from different countries. The role specialization was also generally higher in single-ethnic (Taiwanese) families than in cross-ethnic families. Finally, the new-resident wives of cross-ethnic families will extend their purchase decision domains when their marriage ages are longer because they have learned more about purchase experience in Taiwan.
Keywords: Cross-Ethnic Family, Single-Ethnic (Taiwanese) Family, Ethnography, New Residents
DO DIRECTIONS OF PRIOR PERIOD SALES CHANGE AFFECT ASYMMETRIC
COST BEHAVIOR? FROM THE PERSPECTIVE OF COMPETITIVE STRATEGY
卓佳慶
國立中正大學會計與資訊學系副教授
陳鵬年
國立中正大學會計與資訊學系博士生
Chia-Ching Cho
Associate Professor, Department of Accounting and Information Technology,
National Chung Cheng University
Peng-Nien Chen
Ph. D. Student, Department of Accounting and Information Technology,
National Chung Cheng University
摘要
過去文獻對於執行競爭策略的企業之成本習性是否受到前期銷貨收入變動方向影響並無一致的看法。本文推論執行策略會增加經理人調整成本的代價，使前期銷貨收入變動對成本習性的關係有所差異，導致前期銷貨收入變動對成本習性的影響與策略的成本調整方向相配合時才會有關聯；反之，則不具關連性。以 2010年至 2020年間的臺灣上市櫃公司為實證樣本，並採用 Miles, Snow, Meyer, and Coleman ( 1978 )的策略分類去區分出先驅者及穩健者。結果發現，先驅者在前期銷貨收入上升的條件下，營業費用呈現僵固性， 而前期銷貨收入下降時，則與不對稱成本習性無顯著關聯；相對來說，穩健者在前期銷貨收入下降的條件下，營業費用呈現反僵固性，而前期銷貨收入上升時，則與不對稱成本習性無顯著關聯。此外，本文發現前兩期銷貨收入連續下降時，先驅者呈現反僵固性；而前兩期連續上升時，穩健者會呈現僵固性。這些實證結果說明執行競爭策略的企業需要更明顯的銷貨增減趨勢才會調整資源投入決策。本文具體指出企業為了執行競爭策略，將不易隨短期銷貨變化而改變資源投入決策並形成管理上之限制。
關鍵字：不對稱成本習性、僵固性、反僵固性、競爭策略、前期銷貨收入變動方向
ABSTRACT
The current literature is inconclusive with respect to the effect of prior sales changes on the asymmetric cost behavior of companies with a competitive strategy. This study argues that companies implementing competitive strategies face significant resource adjustment costs, leading to varying relationships between prior sales change directions and asymmetric cost behavior. As a result, the prior sales change direction affects asymmetric cost behavior only when the effect direction is consistent with the strategy; otherwise, it is irrelevant. To test the conjecture, we used listed and OTC companies in Taiwan as a sample from 2010 to 2020. We categorized these companies into two subsamples, prospectors, and defenders, using Miles et 1978 strategy typology. Our first empirical finding shows that when prior sales changes increase, operating expenses exhibit stickiness for prospectors, whereas there is no evidence to suggest that downward of the prior sales change affects prospectors' asymmetric cost behavior. On the other hand, anti-stickiness takes place for operating expense when prior sales decrease for defenders. However, when the prior sales increases, there is no significant correlation with asymmetric cost behavior. In addition, this article finds that when sales declines for two consecutive periods, prospectors exhibit anti-stickiness; whereas when sales revenue rises for two consecutive periods, defenders show stickiness. These empirical results indicate that companies implementing competitive strategies need more pronounced trends in sales increases or decreases to adjust their resource allocation decisions. This article specifically points out that companies, in order to implement competitive strategies, are unlikely to change their resource allocation decisions in response to short-term sales fluctuations, thereby creating management limitations.
Keywords: Asymmetric Cost Behavior, Cost Stickiness, Anti-Stickiness, Competitive Strategy, Directions of Prior Period Sales Change
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