一、

 

瀏覽行為及個人差異影響網站價值知覺對態度之研究
The Influence of Navigating Behavior and Individual Difference
on Value Perception toward Attitude of Website

李月華、歐陽敦仁
Yueh-Hua Lee, Tun-Jen Ou Yang
 

二、

 

高效率之遞增式探勘演算法－QPD
An Efficient Incremental Mining Algorithm –QPD  
 

黃仁鵬、黃南傑、郭煌政
Jen-peng Huang, Nan-Jie Huang,
Huang-Cheng Kuo

三、
 

船公司空櫃調度模式之研究
A Model for Solving the Empty-Container Allocation Problem

周建張
Chien-Chang Chou

四、
 

員工分紅配股會計之權益評價效果
The Equity Valuation Effects of Employee Stock Bonus Accounting

陳妙玲、郭子慧
Miao-Ling Chen, Tzu-Hui Kuo

五、

 

台灣政府公債市場遠期利率期限結構之估計－GCV與VRP模型之比較
Estimating the Term Structure of Forward Interest Rate in TaiwanGovernment Bonds Market：
A Comparison Between the GCV and the VRP Model

周建新、于鴻福、陳振宇
Jian-Hsin Chou, Hong-Fwu Yu,
Zhen-Yu Chen

六、
 

多產品種類逆向運籌系統之模擬研究
Simulation Study of A Reverse Logistics System with Multiple Products

呂博裕、封宜君
Bor-Yuh Leu, I-Chun Feng

七、

 

我國多國籍品牌公司無形資產、網絡結構及其市場價值關連性分析
The Relationship among Intangible Assets, Network Structure and Market Value:
An Analysis of Public Multi-National Brand Corporations in Taiwan

洪榮耀、陳瓊燕
Jung-Yao Hung, Chiung-Yen Chen
 

八、

 

製商整合環境中整合式流程導向資訊架構之研究－以雲科大IMCC架構為例
Workflow Oriented Information Integration for the Integrated Manufacturingand
Commercial Environment –A Case Study of IMCC at NYUST

林君維、翁彥清、洪林伯
Chun-Wei R. Lin, Yen-Ching Wong,
Oliver L. Hung

瀏覽行為及個人差異影響網站價值知覺對態度之研究

The Influence of Navigating Behavior and Individual difference on Value Perception toward Attitude of Website

李月華　歐陽敦仁 

淡江大學企業管理學系 

Yueh-Hua Lee　Tun-Jen Ou Yang 

Department of Business Administration Tamkang University

摘要

　　本研究由消費者面為出發點，探討消費者網站知覺價值對網站態度的影響情形，並探討在不同的消費者瀏覽行為、產品涉入程度、產品知識、資訊呈現偏好以及人口統計變項等之干擾下，消費者網站價值知覺對網站態度的影響程度是否有所差異 。
　　本研究透過現場實驗操弄瀏覽行為變數，並利用網路問卷來進行瀏覽行為情境的設定，以及實驗過程的問卷填寫與回收，有效樣本數為 190 份。研究結果顯示網站的價值知覺會影響瀏覽者對網站態度的形成且受到瀏覽目的及部份個體差異的影響。
　　本研究根據分析結果提出下列實務上之建議：管理者必須先行了解目標市場的消費者屬於何種型態而加以設計網站，以提升消費者對其網站價值知覺的形成。並以此知覺的價值來設計公司的網站，較有助於消費者對該網站的態度形成。

關鍵字：瀏覽行為、網站價值知覺、網站態度

ABSTRACT

　　In this presentation, the impact of consumers'value perception on their attitude toward the websites is examined. We seek to study the extent of such impact under different level of intervention of navigating behavior, product involvement, product knowledge, information displaying, and demographic variables.
　　We control the navigating behavior variable by field experiment and require respondents to answer online questions. A sample of size 190 is thus acquired to serve the above purpose.
　　The main message from the results of the study is that the internet consumers'attitudes toward websites are shaped by their value perception, which can be utilized by the designer to construct their websites. For example, if the target consumers prefer to e njoy and benefit from internet resources, then the website can be designed for this purpose by encouraging targets'nevigating behaviors.

Keywords: Navigating Behavior, Value Perception of Website, Attitude of Website

回目錄

高效率之遞增式探勘演算法－QPD

An Efficient Incremental Mining Algorithm–QPD

黃仁鵬 

南台科技大學資訊管理所 

黃南傑 

南台科技大學資訊管理所 

郭煌政 

嘉大學資訊工程所 

Jen-peng Huang 

Department of Information Management Southern Taiwan University of Technology 

Nan-Jie Huang 

Department of Information Management Southern Taiwan University of Technology 

Huang-Cheng Kuo 

Department of Computer Science and Information Engineering National Chiayi University

摘要

　　近年來，客戶關係管理（ CRM ）是個相當熱門的議題，因為企業必須了解消費者購物行為與商品間的關聯關係，才能妥善安排商品陳列順序。如此可以提昇客戶滿意度，減少購物的搜尋時間。再者可以刺激購買商品數量，用以增加企業的利潤。所以在大型交易資料庫中，利用資料探勘技術找出有用的關聯規則，來提供企業的決策支援是非常重要的。
　　本研究提出新的演算法 QPD （ Quick Patterns Decomposition ）來找出商品間的關聯規則。 QPD 演算法的優點如下： 1. 只需掃描資料庫一次； 2. 利用型樣化方式來提昇執行效率； 3. 利用遮罩（ mask ）與布林模式（ Boolean ）來產生拆解項目因子型樣； 4. 當最小門檻值變動時，不需重新探勘； 5. 資料庫有異動時，可方便進行漸進式探勘。
　　上述得知，透過本演算法做關聯分析，其效能將優於以往 Apriori-Base 的演算法。此外，關聯規則的推導過程中，將不會重複產生多餘的候選項目組，因此更勝於拆解模式的演算法。快速得到正確、有效用的資訊，是企業在數位時代中最大的利器，由此能降低時間成本、快速反映市場需求，是提昇競爭力的最大利基。

關鍵字：資料探勘、關聯規則、 Apriori 演算法、高頻項目集、遞增式探勘

ABSTRACT

　　Recently Customer Relationship Management is one of the hottest issues in cooperation. In order to properly arrange the positions of products, Cooperation need to understand customers' shopping behaviors and the associations between products. In this way, we can increase the customers' satisfactions and decrease the searching time during shopping. Besides, we can increase the quantity of purchase products and the profits. Thus, it is very important to use the technology of data mining to find the useful association rules and to provide the cooperation's decision supports.
　　In this paper we propose a new algorithm QPD （ Quick Patterns Decomposition ） to find the association rules from large transaction databases. The merits of QPD algorithm are: 1. In data mining process it only needs to scan whole transaction database once. 2. Using Patterns method to increase the performance of data mining process. 3. Using mask and Boolean method to decompose the itemsets to sub-itemsets. 4. When minimum support changed we do not need to process mining process again. 5. It does not need to rescan the original database for mining the association rules from the incrementally growing databases.
　　From above illustration we know that by using QPD algorithm to process association analysis has better performance than Apriori-based algorithms. In association rule's reasoning process, it won't produce the unnecessary candidate items. Therefore it can fast obtain the information correctly and effectively and reduce the time cost, and fastly reflect the market demand. That will greatly promote the competitive advantage.

Keywords: Data Mining 、 Association Rule 、 Apriori 、 Frequent itemsets 、 Incremental mining

回目錄

船公司空櫃調度模式之研究

A Model for Solving the Empty-Container Allocation Problem

周建張 

國立台灣海洋大學運輸與航海科學系 
國立高雄海洋科技大學航運技術系 

Chien-Chang Chou 

Department of Transportation and Navigation Science National Taiwan Ocean University 
Depatrment of Shipping Technology National Kaohsiung Marinen University

摘要

　　本文係以船公司之空櫃調度問題為研究對象，利用數學規劃方法建構空櫃調度模式。過去相關研究在建構空櫃調度模式時，將貨櫃的規格（ 20 呎、 40 呎）、權屬（自有櫃、租賃櫃）、東／西雙向航程的空櫃供需、進口廠商還櫃、空櫃卸點選擇性等五項因素納入模式中加以考量。而本文在建構空櫃調度模式時，除了將上述五項因素納入模式中加以考量之外，亦將各港口空櫃安全存量、以及港口空櫃最大存量等二項因素納入模式中加以考量。最後以國內某船公司的空櫃調度實例對本文模式進行測試，經敏感度分析結果發現： (1) 船公司在各港口的最佳的空櫃安全存量是 95 個，因此建議船公司可將目前各港口空櫃安全存量上限提高至 95 個，將有助於降低船公司的空櫃調度總成本。 (2) 調整空櫃的每日租金對船公司的空櫃調度總成本影響頗大。顯示本文模式有助於船公司實際空櫃調度作業成本控制之參考。

關鍵字：空櫃調度問題、貨櫃化運輸、數學規劃

ABSTRACT

　　This paper makes an attempt to formulate a model for solving the empty-container allocation problem in the shipping company by the mathematic programming method. Those models proposed in the past papers took five characteristics into account, including the container size （ 20', 40' ） , the ownership （ owned, leased ） , the supply and demand of empty-container （ both eastbound voyage and westbound voyage ） , the returned empty-container from importers, the option to discharging port of empty-containers. This model proposed in this paper takes seven characteristics into account, including the above-mentioned five characteristics, the empty-container safety inventory and the maximum inventory at each port. Finally this model is tested by a case and the sensitivity test results show that (1) the optimal empty-container volume in each port is 95 containers. Thus this paper suggests the shipping companies should increase the empty-container volume in every port to reduce the total container allocation costs. (2) The empty- container rent charge for every day is an influential factor for the total container allocation costs. The results show that the empty-container allocation model proposed in this paper could be a reference for carriers to save the operation costs in the actual empty-container allocation.

Keywords: empty-container allocation problem, containerization, mathematic programming

回目錄

員工分紅配股會計之權益評價效果

The Equity Valuation Effects of Employee Stock Bonus Accounting

陳妙玲 

國立中山大學財務管理學系 

郭子慧 

玉山銀行法金事業處 

Miao-Ling Chen 

Department of Finance National Sun Yat-Sen University 

Tzu-Hui Kuo 

E. Sun Bank Corporate Banking Group

摘要

　　在高科技產業中，員工分紅配股在高階主管之酬勞費用中佔極高之比例；但是財務報表編製者、財務報表使用者、政府部門與會計準則制定者，對於員工分紅配股在財務報表中應該如何表達相關議題上，並未獲得一致之意見。
　　本研究運用 Ohlson （ 1995 ）模式，比較採用盈餘分配法、面額法與市價法的員工分紅配股會計方法，探討員工分紅配股對權益價值所造成之市場評價效果。本研究結果顯示，員工分紅配股應屬損益減項之酬勞費用；在員工分紅配股會計方法之中，市價法模型之解釋力高於面額法與盈餘分配法模型之解釋力。總之，本研究結果顯示，以市價法認列員工分紅配股費用較能反映員工分紅配股對權益評價之經濟效果。

關鍵字：員工分紅配股、 Ohlson 模式、權益評價、超額盈餘

ABSTRACT

　　Although employee stock bonuses comprise a sizable portion of executive compensation in high technology industries, financial statement preparers, financial statement users, regulators, and standards setters disagree on how employee stock bonuses should be reflected in the financial statement.
　　In this study, we use the Ohlson (1995) valuation models to compare the extent to which the earnings distribution, par value, and market value approaches to accounting for employee stock bonuses can reflect the market's assessment of the effects of employee stock bonuses on equity value. Our results suggest that employee stock bonuses expense should be charged against income as compensation expense. The explanatory power of market value approach is shown to higher than that of par value and earning distribution approaches to accounting for employee stock bonuses. Taken together, the findings of this study suggest that the market value approach to accounting for employee stock bonuses best captures the market's perception of the economic effect of employee stock bonuses on equity value.

Keywords: Employee Stock Bonuses, Ohlson Model, Equity Valuation, Abnormal Earning

回目錄

台灣政府公債市場遠期利率期限結構之估計－GCV與VRP模型之比較

Estimating the Term Structure of Forward Interest Rate in Taiwan Government Bonds Market ： A Comparison between the GCV and the VRP Model

周建新 

國立高雄第一科技大學財管系 

于鴻福 

國立虎尾科技大學工管系 

陳振宇 

國立高雄第一科技大學管研所博士班 

Jian-Hsin Chou 

Department of Finance National Kaohsiung First University of Science and Technology 

Hong-Fwu Yu 

Department of Industrial Management National Formosa University 

Zhen-Yu Chen 

Institute of Management National Kaohsiung First University of Science and Technology

摘要

　　本研究主要針對改善利率期限結構平滑度之兩種 roughness penalty 方法，比較其配適能力優劣。本文在 Fisher, Nychka, and Zervos （ 1995 ）所提出之 smoothed splines 加上 roughness penalty 模型的基礎上，首先採用 generalized cross-validation （ GCV ）模型，來估計台灣政府公債市場的遠期利率期限結構，實證結果發現 GCV 模型對於台灣政府公債市場利率期限結構的估計，在平滑度上具有較佳之配適結果表現。本文另外採用 Waggoner （ 1997 ）所提出之 Variable roughness penalty （ VRP ）模型進行比較， 結果發現 VRP 模型在精確度配適能力較 GCV 模型為佳，但在平滑度方面之配適能力則略遜一籌。

關鍵字：遠期利率期限結構、 GCV 模型、 VRP 模型

ABSTRACT

　　This paper investigates the fitting performance of term structure of forward rates based on the roughness penalty correction model. At first, the generalized cross-validation （ GCV ） model proposed by Fisher, Nychka, and Zervos （ 1995 ） is used to estimate the term structure of forward rate in Taiwan Government bonds market. The empirical results reveal that the GCV model can produce a better performance in fitting smoothness. In addition, comparing the results with Variable roughness penalty （ VRP ） derived by Waggoner （ 1997 ） , the VRP model outperformed the GCV model in fitting accuracy but an inferior results in smoothness.

Keywords: term structure of forward rates, GCV model, VRP model

回目錄

多產品種類逆向運籌系統之模擬研究

SIMULATION STUDY OF A REVERSE LOGISTICS SYSTEM WITH MULTIPLE PRODUCTS

呂博裕 封宜君 

明新科技大學工程管理研究所 

Bor-Yuh Leu I-Chun Feng 

Graduate Institute of Engineering Management Minghsin University of Science & Technology

摘要

　　本研究探討一個包括製造、再製造、與丟棄等作業的逆向運籌系統。客戶需求由可用品的庫存來滿足，可用品庫存擁有二種來源：再製造基本品與製造新產品。回收品會被放到基本品庫存，或是被丟棄。為了有效整合製造、再製造、與丟棄等作業，我們採用 PUSH 與 PULL 二種策略來做存貨控制。本研究提出一個研究架構，以探討存貨政策及各決策變數（包括：再製造與製造相關變數、訂單相關變數、成本相關變數）對多產品種類逆向運籌系統之影響程度，同時在不同的績效指標下，評估 PUSH 與 PULL 二種存貨政策之適用性。本研究所採用的績效指標包括：系統成本、服務水準、可用品存貨水準、與基本品存貨水準。本研究並以一個範例來示範所提出的研究架構。範例之分析結果顯示，不同產品種類間訂單數量之均一性對所有績效指標都有顯著的影響。此外， PUSH 或 PULL 政策之選擇必須根據主要的績效指標，若以可用品存貨水準為主要的績效指標，則建議採用 PULL 政策；若以服務水準或基本品存貨水準為主要的績效指標，則建議採用 PUSH 政策。

關鍵字：逆向運籌系統、多產品種類、存貨政策、模擬

ABSTRACT

　　In this paper we consider a reverse logistics system with manufacturing, remanufacturing, and disposal operations. Customer demands must be fulfilled from serviceable stock which has two sources: the remanufacturing of base items or manufacturing of new items. Used items are either put into base item stock or disposed of. To coordinate manufacturing, remanufacturing, and disposal operations efficiently, the PUSH and PULL strategies are used for inventory control. This study proposes a research structure to evaluate the impact of inventory policies and decision variables （ including remanufacturing and manufacturing related variables, order related variables, and cost related variables ） on system performance in the reverse logistics system with multiple products. Of the two inventory policies, the preferences are investigated with respect to different performance indexes. The performance indexes chosen in this study include system cost, service level, serviceable item inventory, and base item inventory. An example is used to demonstrate the research structure. Based on the results of the example, order quantity homogeneity （ OQH ） has a major impact on system performance with respect to all performance indexes. Furthermore, the PULL policy is recommended if the inventory level of serviceable items is used as the major performance index. The PUSH policy is recommended if the service level or the inventory level of base items is used as the major performance index.

Keywords: Reverse Logistics System, Multiple Products, Inventory Policy, Simulation

回目錄

我國多國籍品牌公司無形資產、網絡結構及其市場價值關連性分析

The Relationship among Intangible Assets, Network Structure and Market Value: An Analysis of Public Multi-national Brand Corporations in Taiwan

洪榮耀 

實踐大學國際貿易學系 

陳瓊燕 

雲林科技大學管理研究所博士班會計組 / 和春技術學院會計資訊系 

Jung-Yao Hung 

Department of International Trade Shin Chien University, Kaohsiung Campus 

Chiung-Yen Chen 

Management － Doctoral Program in Accounting National Yunlin University of Science and Technology 
Department of Accounting information Fortune Institute of Technology

摘要

　　本研究旨在探討我國品牌多國籍企業（ multi-national corporations ，之後簡稱 MNCs ）之市場價值與無形資產投資密度及其海外投資擴張網絡結構（ network structure ）型態相關變數間之關係。本文利用我國 237 家公開上市品牌 MNCs 之無形資產與其國際網絡資料進行品牌企業價值與無形資產之關聯性分析，研究發現， (1) 相對品牌價值較高之 MNCs ，其市場價值相對較高。 (2) 研發投資對提升品牌 MNCs 企業價值有明顯助力，而廣告投資則無。 (3) 品牌價值較高之 MNCs ，其研發投資創造出之市場價值較品牌價值較低者為高。 (4) 品牌價值較高之 MNCs ，較能充分利用分散化的國際網絡創造出更高的研發投資市場價值。 (5) 我國品牌 MNCs 均無法透過集中化的國際網絡提昇廣告投資的市場價值。上述結果可做為我國上市品牌 MNCs 未來 RD 、 AD 策略運用及績效提升之參考。

關鍵字：多國籍企業、市場價值、無形資產、網絡結構

ABSTRACT

　　This study was designed to exam the relationship among corporate intangible assets, multi-national network structure, market value of public brand MNCs in Taiwan. Based on the analysis of 237 public brand MNCs, the data indicate that higher brand valuation of MNCs leads to higher market value. MNCs substantially benefit the increase of market value through the investment in R&D but not through the investment in Advertising. Through the diversified network structure, MNCs with higher brand value create higher corporate market value through the investment in R&D. The author also found that MNCs in Taiwan did not fully utilize their intensive network structure to increase corporate market value through AD investment.

Keywords: MNCs, market value, intangible asset, network structure

回目錄

製商整合環境中整合式流程導向資訊架構之研究－以雲科大IMCC架構為例

Workflow Oriented Information Integration for the Integrated Manufacturing and Commercial Environment – A Case Study of IMCC at NYUST

林君維　翁彥清　洪林伯 

國立雲林科技大學工業工程與管理研究所 

Chun-Wei R. Lin　Yen-Ching Wong　Oliver-L. Hung 

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

摘要

　　製造與商業整合經營是供應鏈整合之重要趨勢，但伴隨而來的資料交換與系統整合問題也隨企業間日趨複雜且頻繁互動而產生。因此，如何有效整合企業內外頻繁的資訊傳遞，保持企業競爭優勢，實為當今供應鏈全體成員面臨的重要課題。在製商整合環境中，因應成員間複雜的作業流程控管、傳統資訊架構不夠彈性之缺失、與資訊交換標準不一致等問題，必須建立一套整合式資訊架構，來滿足供應鏈全體成員間資訊的傳遞，得以快速度回應消費者與市場之需求。本研究發展出一以資訊樞紐為基礎的整合式流程導向製商整合環境之資訊整合架構，首先以建構樞紐式製商整合資訊交換中心，解決傳統點對點資訊架構之不足；在資料傳遞上採動態網頁（ Active Server Pages ， ASP ）技術結合可延伸標記語言（ eXtensible Mark-up Language ， XML ），讓訊息透過 HTTP （ Hypertext Transport Protocol ） -Request 來達成資訊傳遞、分享與整合解決多成員之資訊異質問題；最後以建構訂單導向之工作流程管理模組，透過智慧型流程決策與流程驅動機制，來管理供應鏈成員企業營運的資訊流程。本研究亦將上述理論架構，現階段完成建置於國立雲林科技大學商業自動化研究發展中心之製商整合學程基礎建設環境（ Integrated Manufacturing and Commerce Curriculum Infrastructure ， IMCC ）中之零售端與物流端之整合，以驗證本研究所發展之整合式流程導向資訊架構之實用性。

關鍵字：工作流程、資訊樞紐、可延伸標記語言、製商整合、資訊整合

ABSTRACT

　　The integration of both manufacturing and commercial activities is the trend of the future. The problems concerning about information interchange and system integration have accompanied with the complexity and frequent interaction between enterprises. How to keep the competitiveness by effectively integrating inter/intra information interchange is the key issue for all enterprises. In the environment of integrated manufacturing and commercial, to tackle with the problems causing by the complexity of workflow between members, the deficiency of traditional information architecture, and inconsistence of information interchange standard, it is necessary to establish an integrated workflow-oriented information management architecture to clearly define the entire workflows and information interchange. This study, based on the concept of information hub, as for the intra-enterprise, adapts XML(eXtensible Mark-up Language) as the transformation mechanism of database communication; as for the inter-enterprise, also adapts XML as the information interchange standard and uses ASP (Application Service Provider) with XML by HTTP(Hypertext Transport Protocol)-Request to let the transmission, sharing, and integration of information flow seamlessly to ensure the efficiency, competitiveness, and satisfaction of the fast-changing customer demand throughout the environment of manufacturing and commercial integration.

Keywords: Workflow, Information Hub, XML, Integrated Manufacturing and Commercial Curriculum, System Integration

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