整合數位概念構圖與實務案例問題解決導向學習策略對提升統計學學習的情意與認知效果之研究

[[abstract]]本研究旨在整合概念構圖與實務案例問題導向學習策略應⽤在非統計本科系的統計學教學上，並實證探究此⼀教學策略對 提升非統計本科系學⽣學習統計學的情意與認知效果，是否有所助益。本研究採⽤前後測準實驗設計(pretest-posttest quasi-experimental design)。實驗對象為國立彰化師範⼤學會計系⼆年級修習統計學的學⽣共兩個班級。實驗班學⽣使 ⽤整合數位概念構圖與實務案例PBL學習環境的教學策略，控制班學⽣使⽤傳統實務案例PBL學習環境的教學策略。實驗 結果顯⽰相較於使⽤傳統實務案例PBL進⾏教學，使⽤整合數位概念構圖與實務案例PBL進⾏教學，學⽣在學業成績的認 知效果表現較佳。另外，使⽤整合數位概念構圖與實務案例PBL進⾏教學相較於使⽤傳統實務案例PBL進⾏教學，也更能 降低學⽣的統計焦慮，以及提升學⽣的學習動機、批判思考能⼒及問題解決能⼒。此研究結果證實整合數位概念構圖與實 務案例PBL應⽤於統計學教學現場的效益。[[abstract]]This research aims to integrate concept mapping and practical case problem-based learning (PBL) strategies applied to Statistics teaching in non-statistics undergraduate departments, and to empirically explore whether this teaching strategy has effect on improving the affective and cognitive effects of non-statistics undergraduate students in learning Statistics. This study uses a pretest-posttest quasi-experimental design. The participants of the experiment are two classes of students from the Accounting Department of National Changhua University of Education who are studying Statistics in the second year. The students in the experimental class use the teaching strategy of integrating the digital concept mapping and the practical case PBL learning environment, and the students in the control class use the teaching strategy of the traditional practical case PBL learning environment. The experimental results show that compared to using traditional practical case PBL for teaching, using integrated digital concept mapping and practical case PBL for teaching, students have better academic cognitive achievement. In addition, the use of integrated digital concept mapping and practical case PBL for teaching can also reduce students' statistical anxiety and improve students' learning motivation, critical thinking ability and problem-solving ability compared to using traditional practical case PBL for teaching. The results of this study prove the benefits of integrating digital concept mapping and practical case PBL in the field of Statistics teaching

A study on the relationship between firm systematic risk and accounting variables

　　本研究旨在探討公司系統性風險與會計變數之關聯性。影響公司系統性風險之因素應包括公司內部因素與公司外部總體經濟因素，但過去文獻並未完全涵蓋到，致使其模式解釋力皆不高。為彌補過去文獻之不足，本研究先以理論推導方式將公司內部與外部因素納入系統性風險模式中，再以實證資料驗證之。 　　模型推導結果顯示，影響系統性風險之因素包括公司盈餘、營運槓桿度、財務槓桿度、帳面價值、股利、市場組合報酬率、無風險報酬率，以及其他總體經濟因素等。理論推導結果產生三大主要命題： 　　1. 在公司前期盈餘為正及當期銷貨成長率為正，以及公司當期之每股盈餘、每股帳面價值及每股現金股利對股價具有正向影響時，公司當期總槓桿程度（營運槓桿度與財務槓桿度之乘積）對系統性風險具有正向影響。 　　2. 在公司前期盈餘為正，以及公司當期之每股盈餘、每股帳面價值及每股現金股利對股價具有正向影響時，公司當期每股現金股利對系統性風險具有正向影響。 　　3. 當公司當期銷貨成長率為正時，營運槓桿度與財務槓桿度為正向相關；但當公司當期銷貨成長率為負時，營運槓桿度與財務槓桿度具有抵換關係。 　　根據上述命題，本研究設立三項假說。第一，公司總槓桿程度對系統性風險具有正向影響，而營運槓桿度與財務槓桿度對系統性風險之影響皆為正向（或負向）。第二，公司發放現金股利對系統性風險具有正向影響。第三，在系統性風險與盈餘皆不變的額外前提下，當銷貨成長率為負時，營運槓桿度與財務槓桿度具有抵換關係;當銷貨成長率為正時，營運槓桿度與財務槓桿度為正相關。 　　實證結果部分支持上述三項假說。首先，公司總槓桿程度、財務槓桿度及現金股利皆對系統性風險具有顯著正向影響。因此，公司可利用降低總槓桿程度、財務槓桿度及減少現金股利之策略來減低系統性風險。其次，市場組合報酬、通貨膨脹率及國民生產毛額成長率等總體經濟因素，對系統性風險皆具有負向顯著影響。此結果說明導致公司系統性風險上升之因素應該包括公司內部與外部因素。因此，公司欲降低風險時，除了利用總槓桿程度、財務槓桿度與股利政策外，尚須考慮其他總體經濟變化。最後，實證結果亦顯示，當公司正處於銷貨成長時期，以追求成長為目標，可能同時面臨高營運風險與高財務風險。然而，在銷貨衰退時，公司卻不必然會以風險控管為目標。因此，營運槓桿度與財務槓桿度並不存在抵換關係。　　This thesis examines the relationship between firm systematic risk and accounting variables. Potential determinants of firm systematic risk theoretically include accounting and macroeconomic variables, but prior research only explored part of them and most models yielded low explanatory power. This research analytically derives and empirically verifies a model of firm systematic risk. 　　The analytical results suggest that determinants of systematic risk at least include earnings, the degree of operating leverage, the degree of financial leverage, book value, dividend, market-portfolio return, risk-free return and other macroeconomic variables. Three main propositions are therefore derived as follows. 　　1. When a firm's prior year earnings and current year sales growth are both positive, if its current book value, cash dividend, and earnings all have a positive effect on its stock price, then its degree of total leverage, defined as the product of degree of operating leverage and degree of financial leverage, has a positive effect on its systematic risk. 　　2. When a firm's prior year earnings is positive, if its current book value, cash dividend, and earnings all have a positive effect on its stock price, then its current cash dividend has a positive effect on its systematic risk. 　　3. When a firm's current year sales growth is positive (negative), its degree of operating leverage is positively (negatively) related with its degree of financial leverage. 　　Three hypotheses are then tested empirically. First, a firm's degree of total leverage has a positive effect on its systematic risk; and its degree of operating leverage and degree of financial leverage both have a positive (or both negative) effect on its systematic risk. Second, a firm's cash dividend has a positive effect on its systematic risk. Third, if a firm's sales growth is positive (negative) without any change in its systematic risk or earnings, then its degree of operating leverage is positively (negatively) related with its degree of financial leverage. 　　The empirical results provide partial support for the above hypotheses. First, the degree of total leverage, degree of financial leverage, and cash dividend each has a positive effect on the systematic risk. Therefore, a firm can reduce its systematic risk by lowering its degree of total leverage, degree of financial leverage and the cash dividend. Second, macroeconomic factors such as the market-portfolio return, inflation and GNP growth have a negative effect on the systematic risk. Hence, a firm attempting to control its systematic risk should consider the changes of macroeconomics besides the leverage and dividend policy. Finally, a firm with growing sales takes a high degree of operating leverage and financial leverage, but a firm does not necessarily take a high (low) degree of operating leverage and a low (high) degree of financial leverage as target when its sales are declining. In other words, these two leverages have no offset relationship

實務案例問題導向學習對提升統計學學習的情意與認知效果之研究

[[abstract]]計畫申請人教授商用統計學已經有十餘年經驗。由於申請人所服務科系為會計系，學生主修會計，統計學雖為必修科目，但學生卻因為是副科而學習態度相當消極。根據申請人調查，學生在平常課後時間並不會複習統計學，考前平均花在統計學的讀書時間僅有4~5小時，平常上課也有許多學生不用心聽課。無論教師如何規勸或告誡，學生仍是我行我素，被動式的教學似乎無法提高學生學習動機。因此，對於非統計本科系的學生而言，消極的單向式教學似乎不太適合學生學習，以學生為學習中心的學習策略，可能較適合非本科系的學生。問題導向學習是以學生為中心的學習策略，在醫學領域已經被普遍認為是一項有效的教學策略。本研究旨在結合實務案例與問題導向學習在非本科系的統計學教學上，探就此一教學策略對提升非本科系學生學習統計學的學習情意與認知效果，是否有所助益。 The applicant of this proposal has more than ten years of experience in teaching Business Statistics. Since the servicing department of the applicant is department of accounting, students majored in accounting. Although Statistics is a compulsory subject, while it is a minor subject and students' learning attitude is quite passive. According to the survey of the applicant, students did not review statistics after normal school hours, and spent an average of 4 to 5 hours on exams in statistics. Many students in ordinary classes did not listen carefully. No matter how the teacher advised or cautioned, students still went their own ways, therefore passive teaching seemed to be unable to improve students motivation to learn. Therefore, passive one-way teaching seems not suitable for students who are not department of statistics undergraduate students. Learning strategies using students as learning centers may be more suitable for non-statistics undergraduate students. Problem-based learning is a student-centered learning strategy that has generally been recognized as an effective teaching strategy in the medical field. The purpose of this study is to explore whether combining practical cases with problem-based learning in learning statistics can enhance the affective and cognitive effects of non-statistics undergraduate students

An exact policy for enhancing buyer-supplier linkage in supply chain system

Kim S.L. and Ha D. [2003. A JIT lot-splitting model for supply chain management: Enhancing buyer-supplier linkage. International Journal of Production Economics 86, 1-10] proposed a novel cooperative method for synchronizing supply with actual customer demand in a just-in-time scenario. However, all decision variables obtained using their model may not be integers, making it difficult to be implemented in fixed-cycle applications (i.e., a planning horizon of one time period). In addition, their model can only be used to solve joint optimization for single buyer and single supplier. Furthermore, problems arise when resource constraints are added to their model because traditional inventory models do not allow constraints to be added by the decision maker arbitrarily. To improve the practical utility of the model of Kim and Ha (2003), we derive a mixed-integer optimization approach, which not only can be applied to the joint optimization for the multi-buyer and single supplier, but also all decision variables obtained are executable integers for the planning horizon of one time period. To suit real-world situations, infinite planning horizon scenario is also considered in this study. In addition, illustrative examples are included to demonstrate the usefulness of the proposed models in which the integrated purchase policy being superior to independent optimization can be clearly seen. Moreover, the analytical superiority of the proposed models in terms of execution time can be seen, through a computational experiment conduced on a set of logical number of buyers in the multi-buyer and single-supplier problem. Finally, the performance of various approaches (i.e., proposed models and genetic algorithm) is also examined to provide valuable insight into the practical problem.

Research on the Construction of Performance Indicators for the Marketing Alliance of Catering Industry and Credit Card Issuing Banks by Using the Balanced Scorecard and Fuzzy AHP

In recent years, strategic alliances have seen explosive growth in various practical fields. Various forms of strategic alliances and cooperation models have been widely used among various organizations and have received considerable attention from academic and practical circles. However, there are many factors that affect the success of marketing alliances, and the academic community has not reached a conclusion and consensus. Among them, the establishment and monitoring of a performance evaluation mechanism is one of the key points. In the past, many academic studies have devoted themselves to the establishment of performance evaluation mechanisms for many different industries, but few of them have focused on the establishment of performance evaluation mechanisms for marketing alliances between the service industry and the banking industry. The purpose of this study is to assist in the establishment of performance evaluation indicators for marketing alliance between the catering industry and credit card issuing banks by using expert Delphi, fuzzy analytic hierarchy process and balanced scorecard methods. The main result of this study is to establish five key performance evaluation indicators including customer factors, cooperative alliance factors, financial factors, learning and growth factors, and internal process factors. In terms of secondary indicators, there are seven customer sub-factors, six cooperative alliance sub-factors, five financial sub-factors, seven internal processes sub-factors, and five learning and growth sub-factors, totaling 30 sub-factors. The research results can be used as a reference for academic and practical areas