一、
 

建構稽核軌跡之延伸實體關係模式
An Extended Entity-Relationship Model for Audit Trails Construction

黃文莉、顧添利
Wen-Li Hwang, Tian-Lih Koo

二、

 

聯盟關係下國際性供應鏈之模擬分析
Simulation Analysis of an International Supply Chain with Alliance Relationships
 

呂博裕、何仁祥、李湘婷、蕭重立
Bor-Yuh Leu, Jen-Shyang Ho,
Xiang-Ting Li, Chung-Li Hsiao

三、
 

以基因演算法求解最小化設置時間單機排程問題
Solving SDST Problems by Genetic Algorithm

蘇純繒、翁瑞聰
Chwen-Tzeng Su, Jui-Tsung Wong

四、

 

累加避險量變動率對認購權證報酬率的影響
The Effect of Variation Percentage of Cumulative Hedge Volumeon
the Return of the Warrants

楊雪蘭
Hsueh-Lan Yang
 

五、

 

我國醫療院所建置責任會計制度之標準推動流程與實務困難因素剖析
Standard Procedures and Practical Difficulties in Implementing the
Responsibility Accounting System for Taiwan's Hospitals 

龐玉涓
Yuh-Jiuan Parng
 

六、

 

關係滿意、信任與承諾影響因素之探討－以銀行個人理財部門為例
The Influential Factors of Customer Satisfaction, Trust and Commitment:
The Case of Bank's Customers 

陳澤義、陳建州
Tser-Yieth Chen, Chien-Chou Chen
 

建構稽核軌跡之延伸實體關係模式

AN EXTENDED ENTITY-RELATIONSHIP MODEL FOR AUDIT TRAILS CONSTRUCTION

黃文莉 

實踐大學風險管理與保險學系 

顧添利 

實踐大學會計學系 

Tian-Lih Koo 

Department of Risk Management & Insurance Shih Chien University 

Wen-Li Hwang 

Department of Accounting Shih Chien University

摘要

　　交易系統清楚且完整的稽核軌跡或審計軌跡（audit trails）對於稽核、管理與控制皆非常重要。在人工作業的環境裡，交易活動所產生的資料都記載於文件與帳簿上，稽核軌跡是由一組文件憑證、帳簿與報表上的參照編號（reference codes）所構成，整個交易處理軌跡都可用肉眼在文件與帳簿上查看。但在電腦化作業的環境下，稽核軌跡不但無法用肉眼直接在電子形式的資料庫裡查對，而且也因為資料庫設計原理的特性，而使得其更為糢糊不清。資料庫的設計是由許多的外部子綱要整合為概念綱要，再由概念綱要轉換為內部綱要；設計外部、概念綱要時，必須依據一特定的資料模式，以設計出所要的資料庫綱要特性。本文發現資料模式之控制構面及其操縱值，會影響其所設計資料庫綱要之特性；為了設計出具有稽核軌跡特性之資料庫，本文參考E－R模式，再利用「屬性」控制構面及其「一對一」操縱值，提出一個ATE－R的延伸實體關係模式，並使用一個簡易之個案，解說其「屬性」控制構面及其「一對一」之操縱值是如何設計出具有稽核軌跡特性之資料庫綱要。此模式可以做為企業或軟體廠商分析設計資訊系統資料庫時之參考依據，以增進資訊軟體使用之效益。

關鍵字：稽核軌跡、實體關係模式、控制構面、資料庫綱要、資料模式

ABSTRACT

　　The clear and complete audit trails of a transaction system are important to auditing, management and control. In the environment of manual operation, the data created during transaction process is all written down on papers and account books; in other words, the audit trails are composed of a group of reference codes on the original documents, books and reports. Hence, all the processing trails are visible and checkable. However, after the data processing environment has been changed from manual operation to computerized operation, the audit trails have become not only invisible due to the electronic data, but also more ambiguous due to the special characteristics of database design principle. The process of database design is from integrating many external schemas into conceptual schema, then converting the conceptual schema into internal schema. In order to design the desired characteristics of database, it is based on a data model to design external and conceptual schema. This paper found that the characteristics of database would be affected by the “control constructs” and its “manipulated values” of the data model. In order to design the characteristics of audit trails of a database, the E-R model is referred. This paper uses the control construct of “attribute” and its manipulated values of “one to one” to present an ATE-R model. Finally, a simple simulated case is prepared for illustration of the ATE-R model. It will enhance the effectiveness of information software by using the model to construct databases.

Keywords: Audit Trails, Entity-Relationship Model, Control Constructs, Data Base Schema, Data Model

回目錄

聯盟關係下國際性供應鏈之模擬分析

SIMULATION ANALYSIS OF AN INTERNATIONAL SUPPLY CHAIN WITH ALLIANCE RELATIONSHIPS

呂博裕　何仁祥　李湘婷　蕭重立 

明新科技大學工業工程與管理系/工程管理研究所 

Bor-Yuh Leu　Jen-Shyang Ho　Xiang-Ting Li　Chung-Li Hsiao 

Department of Industrial Engineering and Management / Graduate Institute of Engineering Management Minghsin University of Science and Technology

摘要

　　由於國際性供應鏈存在較高之不確定性與複雜性，如能透過策略聯盟，使製造商同意事先生產並儲存一定數量的中間共同品，則必能降低生產最終產品所需之週期時間，因此採用模擬來評估策略聯盟對銅箔積層板供應鏈之影響，乃成為本研究之重心。本研究以包括個案公司在內之一個銅箔積層板（copper clad laminate，CCL）供應鏈為研究個案，在瞭解整個供應鏈的作業流程之後，我們針對該供應鏈作業流程建立其模擬模式，並進行模擬分析，且利用不同的績效衡量，來評估銅箔積層板供應鏈在聯盟關係及不確定性環境下的績效。

關鍵字：國際性供應鏈、聯盟關係、不確定性、模擬分析

ABSTRACT

　　A major complicating factor in the modeling of a global supply chain is uncertainty. Although this is present in any supply chain, it becomes more pronounced in international scenarios. Strategic alliances affect all areas of the supply chain and have a dramatic impact on performance. Through strategic alliances, a supply chain can reduce its uncertainties. This study empirically investigates the performance of a copper clad laminate (CCL) supply chain with strategic alliances by computer simulation. The performance measures used include the service level, tardiness, total inventory, and regional inventory. We will first draw the flow diagram of the CCL supply chain and identify various system variables that may impact its performance. Then, computer simulation will be used to compare the system performance under various combinations of system variables with respect to various performance measures. international supply chain, strategic alliances, uncertainty, simulation analysis

回目錄

以基因演算法求解最小化設置時間單機排程問題

SOLVING SDST PROBLEMS BY GENETIC ALGORITHM

蘇純繒　翁瑞聰 

雲林科技大學工業工程與管理研究所 

Chwen-Tzeng Su　Jui-Tsung Wong 

Department of Industrial Engineering and Management National Yunlin University of Science and Technology

摘要

　　本研究主要是以啟發式演算法，求解單機的流程式相依設置時間問題(Sequence-Dependent Setup Times，SDST)。此演算法以基因演算法為基礎，加入洞悉法則的長期記憶來解SDST問題，主要是使基因演算法在搜解過程中避免下一代族群落入不必要的解空間裡。在經過測試後，本研究之演算法的確可使收斂過程不易落入區域最佳解，使得求解品質優於其他的啟發式演算法，但由於長期記憶的關係，使得在求解時間上較慢。　

ABSTRACT

　　In this study, Sequence-Dependent Setup Times (SDST) problems can be solved by heuristic algorithm based on Genetic Algorithm. Adding long memory of Fathom Rule to solve SDST problems is to avoid next generation population falling into inessential solution space. After testing, the algorithm of this study is certain to make converged progress not to fall down local optima solution, and the quality of solution is better than other heuristic algorithm. Because of long memory, CPU time becomes slower.　

回目錄

累加避險量變動率對認購權證報酬率的影響

THE EFFECT OF VARIATION PERCENTAGE OF CUMULATIVE HEDGE VOLUME ON THE RETURN OF THE WARRANTS

楊雪蘭 

南台科技大學企業管理學系 

Hsueh-Lan Yang 

Department of Business Administration Southern Taiwan University of Technology

摘要

　　多數實證指出發行選擇權（或認購權證）會對標的股票產生價格影響（Harris & Gurel, 1986; Conrad, 1989; Detemple & Jorion, 1990; Stucki & Wasserfallen, 1994; Chan & Wei, 2001）。並且Watt, Yadav, and Draper（1992）又指出選擇權是標的股票之填充物。根據填充物互補的特性，推論台灣各券商多次發行標的相同認購權證之現象，或許會對後續發行之認購權證報酬率產生影響。
　　台灣證券交易所（TAIEX）存在多次發行標的相同之認購權證的現象，本文探討在此現象之下，所有發行券商因應避險需求，形成之累加避險量變動率，對權證報酬率之影響。採用近三年已下市權證資料，並依據券商以Delta值加減碼買賣（持有）其所發行的認購權證及標的股票作為避險部位的假設，逐日計算累加避險量變動率，形成衡量變數，代入單變量與雙變量GARCH(1,1)兩種模式之中，並診斷模式後殘差，以降低估計模式偏誤之問題。結論如下：累加避險量變動率，在單變量模式中，80%以上對權證報酬率有顯著影響；而雙變量GARCH模式則有70%樣本有顯著影響，估計衡量變數之係數值，依各組權證發行時序，多半呈現由強轉弱、或由正轉負的現象。本文建議投資人，或許可以將累加避險量變動率對權證報酬率的影響之實證結果，當作權證市場操盤之參考訊息。

關鍵字：認購權證、多次發行、累加避險量變動率、GARCH模式

ABSTRACT

　　The most evidences indicate the price effect from issuing options (or warrants) on the underlying stocks（Harris & Gurel, 1986; Conrad, 1989; Detemple & Jorion, 1990; Stucki & Wasserfallen, 1994; Chan & Wei, 2001）. And Watt, Yadav and Draper (1992) also point out that the option complements the stock. It could deduce a conclusion from the character of complements help each other, that the phenomenon of multiple-listed warrants on the same underlying stocks in Taiwan might impact the return of warrants one after another.
This paper studies the phenomenon of multiple-listed warrants on the same underlying stocks that has been in TAIEX. For the purpose of hedging needs, all of the securities corporations who issue multiple-listed warrants create the variation percentage of cumulative hedge volumes, which could impact the return of the warrants. The samples of this paper are the warrants that have now been executed nearly three years. The assumption is that dealers trade (hold) the warrants and underlying stocks for hedging needs by the principle of the enlarged or reduced value of Delta. By this assumption, the variation percentage of cumulative hedge volumes have been calculated day by day, use as a measuring variable, is added to two models of one-way and two-way GARCH (1,1). For reducing model errors, the residual from those models have been tested. The conclusions are that the variation percentage of cumulative hedge volumes impact significantly on the return of the warrants almost 80% samples from one-way GARCH model; and almost 70% samples from two-may GARCH model. The greater parts of the coefficients of those measuring variables appear that the effects change strongly (positive) into weakly (negative) by the sequence of issuing multiple-listed warrants on the same underlying stocks. These results suggest that investors to trade warrants might reference the effect of the variation percentage of cumulative hedge volumes on the return of the warrants.

Keywords: Warrants; Multiple-Listed; Variation Percentage of Cumulative Hedge Volumes; GARCH Model

回目錄

我國醫療院所建置責任會計制度之標準推動流程與實務困難因素剖析

STANDARD PROCEDURES AND PRACTICAL DIFFICULTIES IN IMPLEMENTING THE RESPONSIBILITY ACCOUNTING SYSTEM FOR TAIWAN’S HOSPITALS

龐玉涓 

環球技術學院會計系 

Yun-Jiuan Parng 

Department of Accounting Transworld Institute of Technology

摘要

　　面對醫療環境競爭的壓力，國民對醫療品質的重視，責任會計制度應用於醫院管理已成為一趨勢。它不僅可以協助醫院企業文化的重整，組織的再造，更可以憑藉著整合的資訊與合理的預算制度，有效地追蹤與控制成本及收益，大幅提昇醫院之經營績效。然而，國內對於醫療院所導入責任會計制度之成效，尤其是自中央健保局於91年7月實施醫院前瞻性支付制度以來，極為缺乏系統性的調查與分析。因此，本研究之目的乃分為三部分：首先，參酌國內外醫療院所成功經驗，建置責任會計制度之標準推動流程；其次，依據此推動流程，設計混和式問卷及訪談調查，以進一步分析我國醫療院所近年來導入責任會計制度之成效及缺失；最後，依據調查結果，確認歸納出我國醫療院所在推動責任會計制度時之實務困難因素，以為今後各界之參考。研究結果顯示目前醫療院所之成效及缺失為：(1)成本考量是醫院推動責任會計之主要動因，(2)醫院規模與醫院型態會影響實施此一制度之決策，(3)制度電腦化所使用之軟體仍以自行開發為主，(4)獎勵制度的實施以北部、成立年數較短及私立醫院較能落實，(5)準備要導入之醫院，最迫切需要管理人才之培訓與軟體之開發，(6)不考慮實施此一制度之醫院，乃因為資金籌措的困難與管理人才培訓不易。而所確認歸納之實務推動困難因素則為：(1)組織文化的重整，(2)分權與授權制度的建立，(3)落實可控制性成本之分攤，(4)制度電腦化之迫切性，(5)獎勵制度之重新建立，以及(6)長期宣導之必要性。

關鍵字：責任會計制度、醫院管理、標準流程

ABSTRACT

　　Owing to the competition in the medical environment, people’s cautious about the medical quality, and the National Health Bureau’s implementation of prospective payment system, the adoption of the responsibility accounting system (RAS) in hospital management has become as a trend. Building up RAS can not only reengineer the business, strengthen the organization function, but also track and control the cost flow. The objective of this paper is threefold: firstly, constructing the standard procedures while implement RAS; secondly, investigating the effectiveness of the responsibility accounting system in hospital management and analyzing the current application achievement in Taiwan’s hospitals; lastly, verifying the practical obstacles that holding back the implementation of RAS. In terms of the current status, the research results show that: (1)the cost factor is the main driving factor for all the hospitals to implement RAS, (2)the sizes and types of the hospitals dominates the decision in setting up RAS, (3)most of the related software is developed in house, (4)incentive system is more practicable for private and young hospitals located in Northern Taiwan, (5)training management personnel and software development are the two most important factors for hospitals planning for RAS, and (6)training management personnel and capital raising are the two most difficulties for hospitals not planning for RAS. The practical difficulties while implementing RAS are: (1)organization reengineering, (2)building the authorization system, (3)proportion of the controllable cost, (4)computerization of RAS, (5)rebuilding the incentive system, (6)long-term campaigning of RAS.

Keywords: Responsibility accounting system, Hospital management, standard implementation procedures

回目錄

關係滿意、信任與承諾影響因素之探討－以銀行個人理財部門為例

THE INFLUENTIAL FACTORS OF CUSTOMER SATISFACTION, TRUST AND COMMITMENT: THE CASE OF BANK’S CUSTOMERS

陳澤義 陳建州 

銘傳大學管理研究所 

Tser-Yieth Chen　Chien-Chou Chen 

Graduate School of Management Ming Chuan University

摘要

　　本文旨在探討銀行個人理財部門與顧客間關係品質，受到理財專員個人屬性、銀行關係管理行為與顧客關係價值的影響程度。本研究以銀行個人理財部門為實證對象，探討服務人員屬性、關係銷售行為、關係滿意、信任、與承諾之間的因果關係。根據線性結構關係模式之分析結果顯示，銷售人員屬性、關係行為及關係價值對於顧客關係滿意與信任皆有增強的效果，而顧客對銷售人員及理財銀行的關係滿意度將會透過中介變數信任，正面強化其關係承諾。

關鍵字：關係品質、銷售人員屬性、關係滿意、關係承諾

ABSTRACT

　　The propose of this paper is to investigate the relationship quality between bank’s financial planning department and customers. This paper investigates the casual relationship among salesperson’s attributes, relationship management behavior, relationship satisfaction, trust and the commitment of relationship by way of the the case of bank’s customers. The LISREL result indicates that salesperson’s attributes, relationship behavior and relationship value will positively influence relationship satisfaction and trust. The relationship satisfaction between customers and salespersons will positively influence commitment of relationship by way of the moderating variable of trust.

Keywords: relationship quality, salesperson’s attributes, relationship satisfaction, commitment of relationship

回目錄