應用模糊理論與灰關聯分析評估台灣鮮食鳳梨品質之研究

APPLICATION OF FUZZY THEORY AND GREY RELATION ANALYSIS TO EVALUATE FRESH PINEAPPLES

彭克仲 

國立屏東科技大學農企業管理系 

Ke-Chung Peng 

Department of Agribusiness Management National Pingtung University of Science and Technology

摘要

　　台灣地區歷年來所育成之鮮食鳳梨品種相當多，如何對鮮食鳳梨品種做適切之評價及品種屬性是否符合育種專家、生產者及消費者三者之需求，即成為當前產業發展關鍵成功要素之一。

　　本文應用灰關聯分析及模糊理論，對市售六種鳳梨品質測定其園藝性狀及品質屬性，首先以消費者偏好之模糊數為權重求得消費對鳳梨品質的偏好度，再納入育種專家、生產者對鳳梨品種品質之需求，最後，應用灰關聯分析來分辨目前市售之鮮食鳳梨品種之品質優劣。

　　本文研究探討得知目前市售鮮食鳳梨品種綜合品質評價之排序為：台農11號、台農16號、台農13號、開英種、台農17號、台農6號。未來農政單位除不斷研發新品種外，尚應納入生產者及消費者對品質之需求。

關鍵字：灰關聯分析、模糊集合理論、鮮食鳳梨

ABSTRACT

　　A lot of different varieties of fresh pineapple have been developed in Taiwan. How to adequately evaluate the quality for fresh pineapples and whether the variety attribute satisfy with breading experts, producers and consumers’ needs is therefore the one of the key successful factors for the industrial development.

　　This study uses fuzzy set theory and grey relation analysis to test the horticultural characteristics of quality attribute for six varieties of fresh pineapples selling in market. The weights of fuzzy number from the consumer preference are introduced into the grey relation analysis system to distinguish the variety quality of fresh pineapples. Then the value of grey relation is calculated based on the expected quality from the breeding experts, producers and consumers.

　　The empirical results show that the rank order of quality evaluation for fresh pineapples are listed as follows: TN No.11, TN No.16, TN No.13, Cayenne, TN No. 17 and TN No.6, respectively. The empirical results also suggest that consumer preference and producers factors management have to be introduced into the future research and development for the new variety of fresh pineapples.

Keywords: Grey Relation Analysis, Fuzzy Set Theory, Fresh Pineapples

回目錄

在台灣股市執行動態投資組合保險成本之探討

THE COST OF IMPLEMENTING PORTFOLIO INSURANCE IN THE TAIWAN STOCK MARKET

許溪南　徐中民 

國立成功大學企管系 

Hsinan Hsu　 Chungmin Hsu 

Department of Business Administration National Cheng Kung University

摘要

　　影響投資組合保險成本的因素，可分成兩大類：(一)無法控制的因素，包括無風險利率、權益風險溢酬以及市場的價格波動性，(二)可控制的因素，包括最低報酬率(floor return)的設定、投資組合保險的比例、標的投資組合的風險係數以及投資組合保險期間的長短。本文將選擇權的複製原理，應用於台灣股市，探討各項可控制因素對執行動態投資組合保險成本的影響。至於投資組合保險的成本可以算術（或幾何）平均報酬率的下降及上方獲利率的損失等準則來衡量。實證的結果顯示，在台灣執行投資組合保險，長期平均而言，若保險期間為期一年時，其成本為負，即相對於買進持有策略，有超額報酬;但當保險期間增長為兩年以上時，投資組合保險成本轉為正。

關鍵字：投資組合保險成本、複製性賣權、可控制因素

ABSTRACT

　　Factors affecting the cost of portfolio insurance can be classified into two categories: (1) uncontrollable factors, such as risk free rate, equity risk premium, and market volatility; and (2) controllable factors, such as floor return, coinsurance, portfolio risk (β), and protection horizon. This paper applies the principle of option replication to the Taiwan Stock Market, and focuses on the impacts of controllable factors on the cost of portfolio insurance, which can be measured by the reduction of long-run arithmetic (or geometric) average return and the loss of upside captures. Results indicate that the cost of implementing portfolio insurance in the Taiwan Stock market is negative if the time horizon of portfolio insurance is one year, i.e., excess return relative to the buy-and-hold (uninsured) strategy. However, as the time horizon increases, the cost of portfolio insurance becomes positive.

Keywords: cost of portfolio insurance, synthetic put, controllable factors

回目錄

國際化與多角化策略對財務績效之影響--本國銀行業之比較分析

THE EFFECTS OF INTERNATIONALIZATION AND DIVERSIFICATION STRATEGY ON FINANCIAL PERFORMANCE: A COMPARATIVE EXAMINATION OF TAIWAN’S BANKING INDUSTRY

林惠文 

大華技術學院國際貿易系 

Huei-Wen Lin 

Department of International Trade Ta-Hwa Institute of Technology

摘要

　　本文的目的主要在彙整過去的研究及理論基礎，並對國際化與多角化策略的概念作有系統的揭露，再以本國33家上市、上櫃銀行為實證研究對象，並擷取民國85至87年平均之橫斷面財務資料，使用主成分分析法及複迴歸分析法來探討國際化程度與相關多角化及非相關多角化策略對銀行財務績效影響。研究結果歸納如下：

1. 國際化程度對銀行財務績效之關係並不顯著。

2. 相關多角化與非相關多角化策略與銀行的財務績效並無顯著的關聯，且國際化與多角化二者亦不存在交互作用關係。

3. 銀行的規模對財務績效有顯著的影響，表示規模是影響銀行財務績效之重要控制變數。

關鍵字：國際化、多角化策略、財務績效、銀行業

ABSTRACT

　　The purpose of this paper is to explore systematically the conceptualization of internationalization and diversification strategy by summarizing previous studies and theoretical foundation. Thirty-three banks listed on Taiwan stock market were chosen as the research samples and principle components and multi-regression techniques used to capture the impact of internationalization level, related and unrelated diversification on financial performance with average cross-section data during 1996-1998.

　　The empirical results are as follows:

1. There are not significant evidence to support the relationship between internationalization and financial performance.

2. Both related and unrelated diversification strategies have a lower correlation associated with financial performance. Besides, the interactions between internationalization and two different types of diversification have no significant influence on financial performance.

3. Both of the scale and the group of old or newly established banks have a statistically significant impact on financial performance, so scale is an important control variable for banking industry’s performance.

Keywords: internationalization, diversification strategy, financial performance, banking industry. 　

回目錄

建置臨床路徑之服務水準與成本效益評估--以某區域療養院為例

EVALUATION OF SERVICE AND COST EFFECTIVENESS FOR IMPLEMENTING THE CLINICAL PATHWAY SYSTEM – A REGIONAL PSYCHIATRIC HOSPITAL CASE STUDY

龐玉涓 

環球技術學院會計系 

孔祥慧 

親民工商專科學校工業管理科 

Yuh-Jiuan Parng 

Department of Accounting Transworld Institute of Technology 

Shian-Huei Kung 

Department of Industrial Management Chin Min College

摘要

　　我國自從全民健保實施後，已逐漸走向論病計酬(Case Payment)的給付制度，加以醫療產業競爭者日多，因此醫院在經營上，同時面臨到提升醫療品質與降低營運成本之雙重挑戰。在眾多的改善措施中，臨床路徑(Clinical Pathway, CP)之推行已逐漸受到重視。臨床路徑是一項由醫生、護士與其他後勤支援人員所共同組成之專業醫療團隊，針對某一特定的診斷或手術，擬定最適當的介入順序與時間，充分發揮醫療機構醫療資源的最大效益，而同時使得醫療品質得以提升的規劃。本研究之目的，乃是以全面品質管理(Total Quality Management)之觀念為基礎，建立一系統性的CP 導入與效益評估步驟。本研究同時針對我國某區域療養院為個案，建構急性精神分裂病(Acute Schizophrenia)之臨床路徑，同時以病患及家屬滿意度作為評估服務水準之指標，同時並建立評估推動臨床路徑前後成本效益之分析架構，以作為今後全面推動臨床路徑之參考依據。

關鍵字：臨床路徑、服務水準、成本效益、急性精神分裂病

ABSTRACT

　　Since the case payment policy is implemented in Taiwan’s National Health Insurance (NHI) system, the hospitals are facing great challenge, especially in upgrading their treatment quality and operation efficiency. Among those improvement procedures been implemented, clinical pathway (CP) is one of the major tactical practices which gains more and more attention. Clinical pathway is a standard-clinical-operations-seeking methodology that is accomplished by a CP team including doctors, nurses, and staffs. The objective of CP is to ensure the receiving of the patients with the best treatment quality during a specific operation or clinical procedure by determining the optimal check point and monitoring sequences in terms of the consumption of medical resources and effectiveness of medical treatment. This paper introduces a successfully real-case adoption of the total quality management (TQM) in developing a pioneered CP for acute schizophrenia treatment in a public regional psychiatric hospital.

Keywords: Clinical pathway, Service Level, Cost Effectiveness Analysis, Acute schizophrenia

回目錄

組織文化價值觀之差異對不同類型之台灣金融機構的影響研究

THE DIFFERENCES OF ORGANISATIONAL CULTURAL VALUES IN DIFFERENT TYPES OF FINANCIAL INSTITUTIONS IN TAIWAN

潘偉華 

國立雲林科技大學企管系 

周秀蓉 

國立雲林科技大學管理博士班 

Weihwa Pan 

Department of Business Administration National Yunlin University of Science and Technology 

Xiurong Zhou 

National Yunlin University of Science and Technology

摘要

　　自1990年政府開放銀行設立以來，國內金融機構家數急速增加，彼此之間的競爭也愈趨於激烈。本研究藉由調查金融機構三種不同所有權類型的金融機構，包括本國銀行、外商銀行在台分行、基層金融機構（如信用合作社、農會信用部）等，探討組織文化之差異是否因其所有權之不同而產生變化及影響。由於本研究欲探求外國與本國等不同金融機構的組織文化價值觀之差異，因國內外學者依據 Hofstede 架構進行跨文化比較研究者大多以 Hofstede 的問卷進行施測，因此本研究除採用 Hofstede (1980a)的國家文化價值觀問卷為依據外，並根據Hofstede 和Bond (1988)補充Hofstede原有四構面理論架構所提出的五構面，作為本研究主要的施測工具，並對20家以上之不同所有權的金融機構企業員工進行問卷訪問，共發出650份問卷，有效問卷回收共514份，有效回收率達79.07﹪。本研究結果最後發現：（1）不同金融機構所有權屬性與組織文化價值觀之「個人主義」、「權力距離」、「不確定性避免」、與「男性作風」等四個構面皆有差異產生；（2）不同金融機構成立年數與組織文化價值觀之「權力距離」與「男性作風」構面呈顯著差異；（3）不同金融機構員工人數與組織文化價值觀之「權力距離」、「不確定性避免」、「男性作風」、及「長期導向」等四個構面呈顯著差異；（4）由於區別函數的命中率只達36.0﹪，表示並未能依金融機構所有權的不同有效的區別之，這也顯示出台灣金融機構的組織文化價值觀相差並不大。

關鍵字：組織文化、價值觀、所有權、金融機構

ABSTRACT

　　Since the Taiwan’s financial liberlisation in 1990, the number of new financial institutions (FI) soared and hence brought intensive competition into this industry. This research investigates three different types of FIs, including foreign-owned, domestic and cooperative FIs, to explore the relationships between different ownership types and culture differences.

　　Most of culture researches are based on Hofstede’s work in 1980, which is also the main research framework of this research and supplemented by Hofstede and Bond (1988). This research has studied 20 FIs across different ownership types by 514 valid questionnaires out of total 650 and found: (1) There are significant differences between different FIs in terms of “Power distance”, “individualism”, “uncertainty avoidance index”, and “masculinity”. (2) The different founding years have significant impacts over “Power distance” and “masculinity”. (3) The staff number has significant influences on all cultural measures except “individualism”. (4) Multiple Differentiate Analysis (MDA) can not effectively differentiate different FIs. This suggests culture convergence across different types of FIs due to senior staff’s migration across FIs after financial liberlisation.

Keywords: Organisational Culture, Organisational Value, Ownership, Financial Institution.

回目錄