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商管科技季刊第十九卷第一期

目  錄

 一、  工作特徵、工作環境、以及情境因素對大學學生參與企業實習滿意度之研究

  翁良杰、黃正秋、陳瑋廷

 二、  職場靈性、正念與心理調適—自我悲愍、自我嚴苛的雙重中介模式

  賴志超、蘇倫慧、侯佩宜

 三、

 銀行採行赤道原則授信對機構投資人評價之影響

  張允文、盧正宗、杜建廷

 四、

 改良型定期不定值策略於共同基金投資應用之績效優勢分析與投資模式設計-以台灣股票型基金為例

  黃明官、戴維成

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工作特徵、工作環境、以及情境因素對大學學生參與企業實習滿意度之研究

A STUDY OF THE RELATIONSHIP BETWEEN JOB CHARACTERISTICS, WORK ENVIRONMENT, CONTEXTUAL FACTORS AND INTERNSHIP SATISFACTION

翁良杰

靜宜大學國際企業學系教授

黃正秋

靜宜大學國際企業學系副教授

陳瑋廷

靜宜大學國際企業學系碩士

Liang-Chieh Weng

Professor, Department of International Business,

Providence University

Chen-Chiu Huang

Associate Professor, Department of International Business,

Providence University

Wei-Ting Chen

Master, Department of International Business,

Providence University

摘要

  隨著整體產業環境與教育模式不斷改變之下,職場競爭愈來愈激烈。近年來諸大學陸續與各產業簽訂產學合作計畫,其目的為讓學生能夠提前接觸與踏入職場學習並累積在學校所欠缺的實務經驗,藉由產學合作計畫,讓學生在校所學之理論能與職場實務相結合,提升往後學生在職場上的競爭力。本研究採用問卷調查法,以台中市某大學管理學院曾參與公司產學合作之實習課程的學生為問卷發放對象,目的在於探討工作特徵、工作環境、情境因素對於實習滿意度之間的關係,本研究以線性迴歸模型分析。研究結果顯示,工作特徵研究變項中之任務重要性對實習滿意度呈現反向顯著關係;工作環境研究變項中之學習機會、主管支持、以及同儕支持與實習滿意度呈正向相關。最後,本研究提出研究理論與實務意涵。

關鍵字:實習滿意度、工作特徵、工作環境、情境因素、迴歸分析

ABSTRACT

  With the growing and evolving of the modern industries, the job market is highly competitive than ever before. Thus, internships have become one of the most widely used program design for students to help fill the gap of classroom knowledge and real business world. Therefore, it is important for educators to understand what factors make them the most worthwhile. This current study took internship satisfaction as dependent variable by examining three different dimensions of variables (i.e., contextual factors, job characteristics, and work environment variables) as antecedents. Our results showed that job characteristics (specifically, task significance) was negatively significant associated with internship satisfaction. Work environment characteristics (specifically, learning opportunities, supervisor support, and coworker support) were positively associated with internship satisfaction. These findings can assist business school, host companies, and students to make a significant contribution to internship satisfaction.

Keywords: Internship Satisfaction, Job Characteristics, Work Environments, Contextual Factors, Regression Analysis

回目錄


職場靈性、正念與心理調適-自我悲愍、自我嚴苛的雙重中介模式

WORKPLACE SPIRITUALITY, MINDFULNESS, AND SELF-ADAPTATION - DUAL-MEDIATION MODEL OF SELF-COMPASSION AND SELF-HARSHNESS

賴志超

國立雲林科技大學應用外語系副教授

蘇倫慧

環球科技大學行銷管理系助理教授

侯佩宜

國立雲林科技大學應用外語研究所碩士

Chih-Chao Lai

Associate Professor, Department of Applied Foreign Languages,

National Yunlin University of Science and Technology

Lun-Hui Su

Assistant Professor, Department of Marketing Management,

TransWorld University

Pei-Yi Hou

Master, Department of Applied Foreign Languages,

National Yunlin University of Science and Technology

摘要

  本研究旨在檢驗自我悲愍與自我嚴苛在職場靈性、正念與心理調適間的中介效果。本研究以立意取樣調查法,針對不同職業的勞工,共蒐集683份問卷。研究者使用Mplus統計軟體,檢驗結構方程模式的整體適配度,並以誤差修正拔靴法檢驗結構方程模式中各別中介效果的顯著性。本研究發展的雙重中介模式能適當的解釋職場靈性、正念、自我悲愍、自我嚴苛如何預測勞工的心理調適。結果發現,自我悲愍與自我嚴苛在職場靈性、正念覺察與勞工心理調適間扮演重要的機制:自我悲愍是職場靈性與華人幸福感之間,完全的中介因素。職場靈性帶動自我悲愍,進而提升幸福感。此外,自我嚴苛是正念與心理調適之間,完全的中介因素。正念減低自我嚴苛,進而提升勞工的心理福祉。職場靈性結合正念能夠改變勞工對待自我的態度,進而影響身心調適。職場不僅是勞工薪資福利的來源,更重要的是他們健康幸福的重要因素。職場靈性為勞工自我悲愍的來源。華人文化強調嚴以律己,有自我嚴苛的傾向,進而引發常見精神疾患。而「恆守正念」可對治自我嚴苛。本研究針對研究結果進行討論並提供建議。最後對研究限制提出說明。

關鍵字:職場靈性、正念、自我悲愍、自我嚴苛、心理調適

ABSTRACT

  This research aims to investigate the mediating effects of self-compassion and self-harshness among workplace spirituality, mindfulness and psychological adaptation. The present researchers used a purposive sampling survey method. Participants were 683 full-time workers in various industries in Taiwan. Using Mplus statistical software, structural equation modeling analyses with bias-corrected bootstrap method were used to examine the fitness of the hypothesized model and the mediating effects of self-compassion and self-harshness. The present researchers developed a model and the results showed that the model appropriately explained how workplace spirituality and mindfulness via self-compassion and self-harshness predicted psychological adaptation. The results showed that self-compassion fully mediated workplace spirituality and Chinese happiness. In addition, self-harshness fully mediated the relationships of mindfulness to both Chinese happiness and common mental disorders. Workplace spirituality together with mindfulness shaped workers’ self-attitude, which in turn enhanced their self-adaptation. The results suggest that workplace is not merely the source of workers’ salary and benefits but vital factor of health promotion and happiness. As Chinese culture emphasizes harsh self-discipline, Chinese people are pronged to engage in self-harshness, which may lead to common mental disorders. With mindfulness, self-harshness tendency in Chinese individuals might be alleviated. Implications, recommendations for future studies, and research limitation were presented.

Keywords: Workplace Spirituality, Mindfulness, Self-Compassion, Self-Harshness, Self-Adaptation

回目錄


銀行採行赤道原則授信對機構投資人評價之影響

THE EFFECT OF BANK CREDIT ADOPTING THE EQUATOR PRINCIPLES ON INSTITUTIONAL INVESTORS’ EVALUATION

張允文

國立臺中科技大學財政稅務系教授

盧正宗

國立臺中科技大學會計資訊系副教授

杜建廷

國立臺中科技大學財政稅務系碩士

Yeun-Wen Chang

Professor, Department of Public Finance and Taxation,

National Taichung University of Science and Technology

Cheng-Tsung Lu

Associate Professor, Department of Accounting Information,

National Taichung University of Science and Technology

Chien-Ting Du

MBA, Department of Public Finance and Taxation,

National Taichung University of Science and Technology

摘要

  履行企業社會責任(CSR)已成為全球化的重要管理議題之一,為了杜絕企業為富不仁的經營型態,藉由斷絕黑心企業之資金來源,俾促使該企業能落實CSR,金融機構絕對有責任拒絕融資給不遵守CSR的企業。因此,於2003年由多家國際金融機構提出「赤道原則(Equator Principles, EP)」之綠色金融準則。本研究目的在於探討銀行業採行EP來從事授信業務,對投資人在投資評價上的影響。透過實驗設計方式來驗證本研究主題,實驗對象來自於137位機構投資人。實證結果發現:(1)投資人認為不同的投資資訊(財務、公司治理、CSR、EP資訊)對其投資決策有用性存在顯著之差異性。(2)相較於未簽署EP的銀行,機構投資人會對有簽署EP的銀行產生較高的投資評價(包括投資比例與本益比評價)。(3)當面臨銀行的CSR績效高於同業平均水準時,機構投資人對於銀行是否有簽署EP的投資評價並無顯著的差異性。(4)若面臨銀行CSR績效低於同業平均水準時,投資人對於銀行有簽署EP之投資評價會顯著產生增額的影響效果。在此前提下,銀行藉由掌控企業的授信資金,進而監督與引導該企業履行CSR。因此在投資決策之考量上,投資人會納入此差異化的EP資訊,而略過不佳的CSR績效資訊,畢竟簽署EP所帶來的資訊內涵效應會表現在其股價或盈餘報酬上。

關鍵字:企業社會責任(CSR)、赤道原則(EP)、企業社會責任績效、投資評價

ABSTRACT

  Corporate Social Responsibility (CSR) has become one of the major fashion management issues. Financial institutions are obliged to refrain from financing to companies that do not comply with the CSR rules in order to cut off the financial resources of the black enterprises so as to promote their CSR. Therefore, a number of international financial institutions put forward the green finance guidelines of "Equator Principles (EP)" in 2003. The purpose of this study is to investigate the effect of bank credit adopting EP on institutional investors’ evaluation. Experiment design was used to test the research issue. The subjects are 137 institutional investors from the investment fund managers. Empirical results show that: (1) Investors perceive that there are significant differences among investment information (financial, corporate governance, CSR, EP information) for their decision-making usefulness. (2) Institutional investors will have a high investment evaluation (including investment ratio and price-to-earnings ratio) on the banks that have signed EP, compared to banks that do not sign EP. (3) When faced with the banks’ CSR performance is higher than the industry average, the institutional investors do not have significant differences on the investment evaluation of the bank with signing EP or not. (4) When faced with the banks’ CSR performance is lower than the industry average, the institutional investors have significant positive impact on the investment evaluation of the banks to sign the EP. If the banks signed the EP, the banks could control the enterprises’ credit funds and supervise the enterprises to fulfill CSR. So in the investment decision-making considerations, investors will be included in this differentiated EP information, and skip the information of poor CSR performance. After all, the Information content effect brought about by the signing of EP would be reflected in the company's share price and earnings.

Keywords: Corporate Social Responsibility (CSR), Equator Principles (EP), CSR Performance, Investing Evaluation

回目錄


改良型定期不定值策略於共同基金投資應用之績效優勢分析與投資模式設計
-以台灣股票型基金為例

PERFORMANCE ADVANTAGE ANALYSIS AND INVESTMENT MODE DESIGN OF IMPROVED VARIABLE-VALUE AVERAGING IN INVESTMENT APPLICATION FOR MUTUAL FUNDS - EVIDENCES FROM TAIWANESE STOCK-TYPE FUNDS

黃明官

實踐大學財務金融學系教授

戴維成

實踐大學財務金融學系研究生

Ming-Guan Huang

Professor, Department of Finance and Banking,

Shih Chien University

Wei-Cheng Dai

Graduate student, Department of Finance and Banking,

Shih Chien University

摘要

  定期定值式策略的主要特點為使所投資之共同基金定期地增加一特定持有價值,由於基金持有價值會隨投資基金淨值變動而改變,因而在預定之持有價值逐期增長計畫下,每期投資金額即可自動跟隨基金淨值變化作出調整,甚至若當期漲幅可觀超過預定持有價值增長時,還能贖回部分基金單位以收回投資資金,因此,定期定值式策略之投資優勢即為具備定期定額式策略所欠缺的自然調整機制。除了定期定值策略外,本研究主要探討因具有雙重調整機制故投資績效可望更佳的定期不定值策略,其每期投資金額除了自動隨基金淨值變動調整外,亦將根據既設之持有價值調整基準指標而增減變動,如此將更能有效實現「逢高減碼、逢低加碼」投資準則,使得基金平均買進成本可望更低。而且,為了能使定期不定值策略發揮更佳效果,本研究試圖設計出與改良型定期不定值策略搭配運作之最適投資模式,其中,持有價值調整基準指標設計同時納入投資基金淨值變動指標及整體市場面之股價指數乖離變動指標,並檢視不同權重比例設計。本研究選取100檔台灣股票型基金樣本進行長達十五年期間實證研究,藉以驗證本研究提出之定期不定值策略的績效優越性及確認最適投資模式設計。實證結果指出,搭配最適投資模式之定期不定值策略的投資績效大幅優於定期定額式與定期定值策略,並且也略優於僅採單一指標的不定值策略。另外,定期不定值策略應用在中小類股基金時效益最為顯著提升,而且具備在市場多頭期間中增加獲利及空頭期間中減少損失效果。因此,本研究之研究成果與實證發現應可提供基金投資人與資產管理機構重要之實務參考價值。

關鍵字:共同基金、定期定值式投資策略、定期定額式投資策略、基金績效評估

ABSTRACT

  The primary feature of value averaging is to make the invested fund regularly growing a specified holding value. Because holding value will vary with the change in net value of invested fund, investment amount of each period will be automatically adjusted based on net value of that period to meet with the predetermined growth planning for holding value. Partial capital even can be thus withdrawn when the increment of holding value during a certain period exceeds the planned increment for that period. Such a natural adjustment mechanism, which is lacking in the dollar-cost averaging, provides value averaging with investment advantage. Besides value averaging, this study principally investigates variable-value averaging, which is expected to yield a greater investment performance as a result of having in itself dual adjustment mechanisms. Besides the foregoing automatic adjustment in accordance with the net value, investment amount for every period will be further fine-tuned dependent on the specified adjustment benchmark indicator of holding value. Consequently, variable-value averaging could more effectively carry out "every high decreasing investment, every low increasing investment" investment criteria, and thus is very likely subject to a lower average investing cost. Furthermore, for enabling variable-value averaging to achieve a better effect, this study endeavors to design an optimal investment model, which cooperates with the improved variable-value averaging. To this end, the design for holding value adjusted benchmark indicator simultaneously incorporates both the net value changing index of invested fund and the overall market index that is represented by deviation rate of given stock index. Then, a range of weight ratios between two indices are constructed and examined. To verify the performance dominance of improved variable-value averaging and identify the design of optimal investment mode, this study takes 100 Taiwanese stock funds as the samples to conduct empirical study for the duration of 15 years. Empirical results show that investment performance obtained from the improved variable-value averaging is evidently superior to those from dollar-cost averaging and value averaging, and slightly better than variable-value averaging with using a single net value index. Moreover, the advantage is enlarged when improved variable-value averaging is applied in small-middle stock funds. Also, the improved variable-value averaging can significantly realize the effects of gain enhancement during bullish market and loss reduction during bearish market. In conclusion, the study works and empirical findings here should contribute substantial referable value to fund investors and investment institutions.

Keywords: Mutual Funds, Value Averaging, Dollar-Cost Averaging, Performance Evaluation

回目錄

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