https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/77813 商管學院成立於2012年，係由商學院與管理學院所合併而成，商管學院以培育具國際觀之現代商業及管理人才為目標，設有12個學系，各系均設有碩士班，另設有3個博士班，及9個碩士在職專班，並開設有多項的「跨院系所學分學程」，為國內規模最大之商管學院。 Search the Channel s https://tkuir.lib.tku.edu.tw/dspace/simple-search https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/129370 title: Bayesian inference and optimal plan for the family of inverted exponentiated distributions under doubly censored data abstract: In this paper, we consider inference upon unknown parameters of the family of inverted exponentiated distributions when it is known that data are doubly censored. Maximum likelihood and Bayes estimates under different loss functions are derived for estimating the parameters. We use Metropolis-Hastings algorithm to draw Markov chain Monte Carlo samples, which are used to compute the Bayes estimates and construct the Bayesian credible intervals. Further, we present point and interval predictions of the censored data using the Bayesian approach. The performance of proposed methods of estimation and prediction are investigated using simulation studies, and two illustrative examples are discussed in support of the suggested methods. Finally, we propose the optimal plans under double censoring scheme. Keywords <br> Fri, 03 Jul 2026 04:05:39 GMT https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/129361 title: Determinants of municipal‐level household food waste abstract: This research investigates the long-run determinants of per capita food waste, using a monthly time series dataset collected from the Taipei City Food Scraps Recycling Program, covering a span of 19 years. In addition, this research introduces a new proxy for the food wastage rate, gauged by the ratio of edible-to-inedible food scraps. The results of time-series cointegration analysis show that per capita edible food scraps and socioeconomic factors are bound together over the long run. Specifically, per capita edible food waste displays a positive co-movement with food price, the working-age share, and household size, while exhibiting a negative co-movement with the old-age share. This insight empowers policymakers with the ability to foresee and tackle the food waste problem by acting on the municipality's demographic and economic structural change. Our analysis complements the existing studies that depend on cross-sectional individual-level data by adopting a long-run municipal-level time series perspective. [EconLit Citations: Q11, Q13, Q18, D1]. <br> Thu, 02 Jul 2026 04:05:13 GMT https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/129360 title: Integrating green transformational leadership, green HRM, and green innovation to enhance sustainable performance in hotels: Insights from PLS-SEM, NCA, and cIPMA abstract: Research background: As environmental concerns rise globally, an increasing number of hotels are implementing sustainable performance (SP) management practices, making sustainability a strategic priority in the hospitality industry. These efforts aim to balance economic growth with environmental responsibility. Although SP strategies are widely embraced, the mechanisms through which Green Transformational Leadership (GTL), Green Human Resource Management (GHRM), and Green Innovation (GI) synergistically influence SP remain insufficiently explored. Purpose of the article: This study aims to investigate how GTL and GHRM practices cultivate employees’ internal capabilities to foster GI, thereby enhancing SP within the hotel industry. Guided by the resource-based view and ability–motivation–opportunity theories, this research addresses a critical gap in existing studies by examining the complex relationships among GTL, GHRM, GI, and SP with a unique hybrid methodological approach, and offers comprehensive insights into how these constructs jointly shape sustainability outcomes in hotels. Methods: Adopting a quantitative, survey-based research design, data were collected from 310 employees across 17 three- to five-star hotels in Taiwan via a 5-point Likert-type-scale questionnaire. SmartPLS 4 facilitated the analysis. The methodological approach was combined with partial least squares structural equation modeling (PLS-SEM), necessity-based logic via necessary condition analysis (NCA), and combined importance-performance map analysis (cIPMA). Findings & value added: PLS-SEM results indicate GTL, GHRM, and GI significantly influence hotels' SP. GHRM and GI exert a sequential co-mediating effect on the GTL–SP relationship; however, GTL's direct impact on GI is not significant. NCA confirms all predictors are necessary conditions for SP. With an SP target of 85, cIPMA quantifies the minimum thresholds necessary to enhance SP as 31.464% for GHRM, 41.902% for GI, and 53.705% for GTL. This study enriches sustainable hospitality literature by exploring the GTL–GHRM–GI–SP nexus. It contributes a multi-method integrated PLS-SEM, NCA, and cIPMA model to sustainability research, integrating sufficiency and necessity logics. It offers theoretical insights into the interplay of GTL, GHRM, and GI, and provides practical strategies for hoteliers’ SP. <br> Wed, 01 Jul 2026 04:05:14 GMT https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/129355 title: The Research of Improvement of Surface Treatment Process Yield by Using Six Sigma Management abstract: 本研究主旨在透過應用六標準差管理中的DMAIC步驟，有系統性的提升表面處理製程良率。首先定義個案研究指標，確認衡量個案指標數據，確定瞭解目前的製程運作現況，在分析階段相關聯性問題分析，識別歸納影響製程良率的主要原因，以及使用製程失效模式及效應分析進一步深入探討瞭解問題潛在的根源，並確定潛在的改善機會。進入改善階段，擬定表面處理改善方案並且執行改善措施，提升表面處理製程良率為目標。最後控制階段，最佳化製程控制，並且持續監控品質確保改善控制持續有效執行。本研究結果顯示，透過六標準差管理DMAIC之應用，表面處理製程良率有顯著的提升，達到既有設定的目標。此研究為其他有意執行類似製程改善者提供一個有系統且有效的研究框架。 <br> Mon, 29 Jun 2026 04:05:21 GMT https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/129354 title: Do Data Factors Empower the Realization of Ecological Product Value? Evidence from China abstract: With the deepening construction of ecological civilization, the realization of ecological product value, referring to the value derived from ecosystems’ material goods, regulation, support, and cultural services, has become a strategic key point for national sustainable development. Data factors, distinguished from digital technologies as the actual resources used in production, exchange, and consumption, are becoming increasingly important as a new catalyst for empowering the realization of ecological product value. Drawing on panel data spanning 2011 to 2023 across China’s 31 provinces, this research employs the entropy weight method to construct evaluation indices for both the development of data factors and the realization of ecological product value, deriving weights from the data’s intrinsic variability. The effect of data factors on the realization of ecological product value is examined using a two-way fixed effects framework. Our outcomes are presented below. First, data factors can significantly promote the realization of ecological product value, and this conclusion is supported by a series of robustness checks and endogeneity treatments. Second, the mechanism analysis reveals that data factors empower the realization of ecological product value through new quality productive forces, energy consumption intensity, and innovation and entrepreneurship. Third, results from the threshold model suggest that the promoting effect of data factors on the realization of ecological product value is subject to a threshold constraint, characterized by diminishing marginal returns beyond this point. Fourth, regarding regional disparities, the results indicate that data factors primarily drive ecological product value realization in the central region, as it is at a critical stage of digital transformation, with a secondary effect in the east, while their influence in the western region remains insignificant. These findings provide important guidance for integrating data factors and ecological resources to achieve sustainable development. <br> Mon, 29 Jun 2026 04:05:18 GMT https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/129350 title: Women in Politics, Green Policies, and Carbon Emissions abstract: Can increasing gender inclusion in politics help combat climate change? Using a panel dataset covering 46 democratic economies from 2007 to 2022, this study demonstrates that higher female political participation is consistently associated with lower per capita CO2 emissions. Our findings indicate that a one-percentage-point increase in women’s parliamentary representation reduces emissions by approximately 0.6% in initial estimates and by more than 3% after accounting for endogeneity. Further mediation analysis shows that this impact is not driven by stricter environmental regulations. Instead, women’s political involvement lowers emissions by advancing green policies, such as expanding renewable energy and green finance. These effects are more pronounced in countries with higher governance quality, where policies are more likely to translate into measurable outcomes. Overall, the results suggest that empowering women politically is not only a matter of equity but also an effective strategy to address climate change. <br> Thu, 25 Jun 2026 04:05:16 GMT https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/129347 title: ESG 負面事件風險對盈餘反應係數之影響 Tue, 23 Jun 2026 04:06:35 GMT https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/129346 title: ESG 對公司績效的影響：產業特性之探討 Tue, 23 Jun 2026 04:06:33 GMT https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/129343 title: Balancing Personalization and Privacy in AI Advertising: An S-O-R Framework of Consumer Perception, Brand Attitude, and Purchase Intention abstract: The rapid integration of Artificial Intelligence (AI) into digital marketing strategies has revolutionized the advertising landscape, enabling unprecedented levels of personalization and automated content generation. However, this technological shift introduces complex paradoxes regarding consumer trust, perceived authenticity, and data privacy. This study addresses the need for a comprehensive understanding of consumer responses to AI-generated advertising in emerging markets. Drawing on the Stimulus–Organism–Response (S–O–R) framework, this research empirically examines how Thai consumers process various AI-related advertising stimuli and how these perceptions shape their brand attitudes and purchase intentions. The conceptual model positions seven key advertising characteristics—AI source perception, trust in AI, perceived authenticity, perceived personalization, ad relevance, ad value, and privacy concern—as external stimuli. Brand attitude functions as the central organismic mediator, while purchase intention serves as the behavioral response. To capture individual differences in decision-making, product involvement is examined as a moderating variable. Data were collected via a structured questionnaire from 405 digitally active Thai consumers and analyzed using multiple regression. The empirical results indicate that consumer evaluations are primarily driven by higher-order integrative judgments rather than by isolated technological cues. Specifically, perceived authenticity and advertising value were identified as the most significant predictors of favorable brand attitudes. Interestingly, privacy concerns did not exert a significant negative influence, suggesting that, in general consumer contexts, the perceived utility of the advertisement may mitigate potential data anxieties. Furthermore, moderation analysis revealed that product involvement negatively moderates the relationship between brand attitude and purchase intention, implying that AI-driven brand building is particularly effective for low-involvement product categories. These findings offer actionable insights for marketers, suggesting a strategic pivot from emphasizing AI technology to delivering authentic, high-value content. <br> Tue, 23 Jun 2026 04:06:25 GMT https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/129339 title: Corporate Elites and Firm Performance: A Literature Review Tue, 23 Jun 2026 04:06:14 GMT https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/129334 title: The Impact of Psychiatric Disorders on Employment Across Sectors in Taiwan abstract: Taiwan's 1997 Disabled Citizens Protection Act required organizations to meet minimum employment rates for people with physical or psychiatric disabilities, with lower quotas for the private sector. This study investigates whether the impact of psychiatric disorders, including affective and anxiety disorders, on employment differed across sectors in 2005. Data are drawn from Taiwan's 2005 National Health Interview Survey. The analysis primarily adopts a multinomial probit approach to estimate impacts across sectors among adults aged 18 to 64 by gender. To consider potential endogeneity, it pursues an augmented regression approach. The instrumental variable is the community prevalence of psychiatric disorders. Both exogenous and endogenous results consistently indicate serious consequences in the private sector, especially in its subsector of employed, rather than the public sector, for both males and females. Improving employment for individuals with psychiatric disorders in the private sector, especially for private sector employees, remains a challenge. <br> Tue, 23 Jun 2026 04:06:01 GMT https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/129333 title: Inter-brand competition and intra-brand cannibalization in the automotive industry: Its impact and the moderating role abstract: This paper aims to empirically study how inter-brand competition and intra-brand cannibalization affect prices and market share in the auto industry, as well as the moderating effect of intra-brand cannibalization. Using a detailed data set from the Taiwanese automotive industry from 2015 to 2023, the findings show that inter-brand competition negatively impacts auto prices and market share, while intra-brand cannibalization positively impacts them. Furthermore, increasing the number of car models for each brand leads to higher auto prices and market share. Additionally, we examine the moderation effect of intra-brand cannibalization. Our findings reveal that the moderating effect of intra-brand cannibalization increases (decreases) the relationship between inter-brand competition (product mix) and auto prices and market share. This research contributes to the existing literature on brand competition and product proliferation management by examining the price and market share effects of inter-brand competition and intra-brand cannibalization and its moderating role. <br> Tue, 23 Jun 2026 04:05:58 GMT https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/129331 title: Evaluating and Ranking Anti-Counterfeiting Strategies to Combat Hijacked Journals: A Hybrid Multi-Criteria Decision-Making Approach abstract: The proliferation of hijacked journals poses a significant threat to academic integrity by deceiving researchers, misappropriating intellectual property, and undermining trust in scholarly publishing. Despite the growing seriousness of this issue, systematic evaluations of strategies to deal with this problem remain scarce. This study fills the gap by employing a hybrid Multi-Criteria Decision-Making (MCDM) framework that integrates the Best-Worst Method (BWM) and Fuzzy Technique for Order Preference by Similarity to Ideal Solution (Fuzzy TOPSIS) to assess and rank strategies for combating hijacked journals. Drawing on expert insights, the study evaluates five key strategies - legislation, education of stakeholders, aggressive advertising, investigation and surveillance, and coalition-building - against a set of social, economic, and journal-ranking criteria. The results indicate that educating stakeholders at source is the most effective strategy, followed by aggressive advertising, investigation and surveillance, coalition, and legislation. These findings highlight the importance of awareness-driven and preventive approaches, supported by monitoring and collaborative efforts, while suggesting that legal enforcement alone may have limited effectiveness. The study contributes to literature by providing an empirically grounded decision-making framework for addressing hijacked journals and offers practical implications for academic publishers and institutions. <br> Tue, 23 Jun 2026 04:05:51 GMT https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/129322 title: ESG 績效是否能降低企業之債務與權益資金成本？ 企業生命週期觀點 abstract: 本研究旨在探討企業透過執行ESG相關活動之績效，是否能有效降低公司之債務與權益資金成本。本研究以2015年至2022年之台灣上市櫃公司為觀察對象，結果發現企業整體ESG績效及環境面績效，皆與權益資金成本呈顯著負相關，社會面績效及公司治理面績效與權益資金成本則未達顯著關係；而企業所有的ESG績效皆與債務資金成本呈顯著負相關；本研究也以企業生命週期衡量公司之營運波動度，研究結果發現當企業處於營運波動度較高之企業生命週期時，ESG績效無法有效降低權益資金成本，而不論處於營運波動度高或低的企業生命週期，ESG績效皆能降低債務資金成本，此結果表示投資人與債權人對於企業之ESG活動，會有不同之解讀，希冀透過本研究之實證發現，能提供未來學術研究及實務操作更細微之思考方向。 <br> Tue, 23 Jun 2026 04:05:27 GMT https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/129321 title: Do executive or industry expert auditors matter for new clients? Evidence from the business life cycle abstract: This study examines how firms at different life-cycle stages select between executive auditors—who possess hierarchical authority—and industry expert auditors, and how these choices shape subsequent reporting outcomes. While new clients generally avoid both types, incorporating life-cycle heterogeneity reveals distinct patterns: growth firms preferentially engage expert auditors, declining firms favor executive auditors; and mature firms exhibit broader, non-exclusive demand for both, with a stronger tilt toward executive auditors. Analyses of accrual-based outcomes show that executive auditors allow greater negotiated discretion only for low-risk clients, whereas expert auditors consistently constrain opportunistic reporting across risk conditions. These inferences remain robust when accounting for endogeneity using entropy balancing and when applying an alternative life-cycle classification. Overall, the evidence demonstrates how life-cycle dynamics shape auditor contracting and how auditor attributes differentially influence financial reporting quality. <br> Tue, 23 Jun 2026 04:05:25 GMT https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/129320 title: ESG績效是否能降低企業之債務與權益資金成本？企業生命週期觀點 abstract: 本研究旨在探討企業透過執行ESG相關活動之績效，是否能有效降低公司之債務與權益資金成本。本研究以2015年至2022年之台灣上市櫃公司為觀察對象，結果發現企業整體ESG績效及環境面績效，皆與權益資金成本呈顯著負相關，社會面績效及公司治理面績效與權益資金成本則未達顯著關係；而企業所有的ESG績效皆與債務資金成本呈顯著負相關；本研究也以企業生命週期衡量公司之營運波動度，研究結果發現當企業處於營運波動度較高之企業生命週期時，ESG績效無法有效降低權益資金成本，而不論處於營運波動度高或低的企業生命週期，ESG績效皆能降低債務資金成本，此結果表示投資人與債權人對於企業之ESG活動，會有不同之解讀，希冀透過本研究之實證發現，能提供未來學術研究及實務操作更細微之思考方向。 <br> Tue, 23 Jun 2026 04:05:22 GMT https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/129313 title: 從人工智慧基本法來看我國AI戰略的底氣與挑戰 Tue, 02 Jun 2026 04:05:12 GMT https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/129311 title: The impact of trading mechanism reforms on behavioral biases Evidence from Taiwan stock market abstract: This paper analyzes the impact of the Taiwan Stock Exchange's shift to a continuous trading mechanism in March 2020 on two significant retail investor biases: the disposition effect and overconfidence. We use daily margin trading data from 768 listed companies to make stock-level behavioral measures that show how things changed after the reform. The findings indicate that both biases experienced a substantial increase subsequent to the implementation of continuous trading. Difference-in-differences analyses further show that this behavioral amplification is stronger in stocks that were traded more heavily by retail investors before the reform. Robustness checks employing alternative, return-based bias metrics validate a consistent market-wide impact of continuous trading. In general, the results show that changes to trading mechanisms can unintentionally make behavioral biases worse in markets where retail investors are in charge. This has important effects on how markets are designed and regulated. <br> Thu, 28 May 2026 04:05:12 GMT https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/129309 title: 碳排放對企業財務表現與價值之影響-兼論企業自主減排之調節效果 Tue, 26 May 2026 04:05:17 GMT https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/129306 title: 社群媒體行銷活動如何影響顧客對品牌的忠誠度(態度忠誠)─以 台灣為例 Mon, 25 May 2026 04:05:26 GMT https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/129305 title: 影響金融業採用混合雲雲端治理架構之成熟度分析 Mon, 25 May 2026 04:05:22 GMT https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/129304 title: 捐血人數位服務功能對捐血意願與實際捐血行為之 影響研究—以台北捐血中心為例 Mon, 25 May 2026 04:05:19 GMT https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/129303 title: 人工智慧輔助創業教育之學習模式：對創業決策歷程與學習成效之影響 Mon, 25 May 2026 04:05:17 GMT https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/129302 title: 基於安全左移策略之 OWASP ESAPI 於會員網站安全強化實證研究 Mon, 25 May 2026 04:05:14 GMT https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/129301 title: 企業導入人工智慧管理系統之落實度與改善急迫度評估研究－以 ISO/IEC 42001 為例 Mon, 25 May 2026 04:05:09 GMT https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/129290 title: Inter-brand competition and intra-brand cannibalization in the automotive industry: Its impact and the moderating role Fri, 15 May 2026 04:05:11 GMT https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/129261 title: Green Finance for Fossil-Fuel Supply Chains Under Cap-and-Trade Regulation: Recycling, Downcycling, and Stranded-Asset Risks in Emerging Markets abstract: This article develops an insurer-based contingent-claim framework to examine how green finance supports the low-carbon transition of fossil-fuel supply chains under cap-and-trade regulation, with a focus on emerging markets. The model integrates circular production strategies with stranded-asset risks to evaluate their impacts on equity valuation, equity risk, and insurer guaranteed-rate setting across an interconnected supply chain consisting of an upstream fossil-fuel producer and downstream plastic and electric power firms. Comparative statics show that stricter cap-and-trade regulation reduces equity values and increase equity risk for carbon-intensive firms, potentially destabilizing clean energy investment incentives associated with SDG 7. Recycling in plastic production raises downstream equity while amplifying equity risk, whereas slag downcycling supported by carbon capture, utilization, and storage (CCUS) generates asymmetric spillovers by improving upstream equity performance and lowering its risk through demand and financing channels. Overall, the results highlight how circular production and carbon regulation interact with insurer-mediated green finance to shape investment incentives, risk allocation, and the pace of the transition toward affordable and cleaner energy systems. <br> Tue, 12 May 2026 04:05:14 GMT https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/129260 title: 壽險業企業形象、服務品質與顧客滿意度對購買意願之影響 abstract: 台灣過去二十年積極發展壽險業務，直至今日，壽險業在金融機構具有舉足輕重的地位。然而面對外在環境的改變，以及金融市場變化迅速，壽險公司如何在百家爭鳴的市場中脫穎而出並吸引消費者的目光？本研究針對壽險業企業形象、服務品質與顧客滿意度對購買意願之影響進行探究。本研究藉由371份十八歲以上消費者之有效問卷進行研究分析。本研究透過複迴歸分析以檢定研究假說。研究結果顯示：(1)壽險業企業形象對顧客滿意度與購買意願有顯著正向影響。(2)壽險業服務品質對顧客滿意度與購買意願亦有顯著正向影響。(3)顧客滿意度分別在壽險業企業形象、服務品質對購買意願具有部份中介影響效果。本研究結果有助於壽險業者加強競爭優勢，並提供壽險業者制定顧客關係管理和增進消費者購買意願相關策略之參考。 <br> Mon, 11 May 2026 04:05:11 GMT https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/129255 title: Analysis of stress-strength reliability for multicomponent system from Rayleigh model with a hybrid censored data abstract: This study evaluates multicomponent stress-strength system reliability (MSR) using data from adaptive Type-II hybrid progressive censoring. For strength and stress variables following two-parameter Rayleigh models with shared parameters, maximum likelihood estimation is derived for the MSR quantity, where the existence and uniqueness of the likelihood estimators are also established for model parameters. Approximate confidence interval for MSR is developed based on asymptotic theory and delta method. For comparative analysis, generalised estimation methods are proposed based on proposed pivotal quantities, and alternative point estimates and confidence intervals are constructed in consequence. The methodology is further extended to case with fully unequal parameters, both classical and generalised estimations are conducted as well. Additionally, a likelihood ratio testing framework is provided to verify parameter equivalence between strength and stress variables. The performance of different estimation methods is evaluated via Monte Carlo simulations, and a real-life example is also conducted for applications. <br> Thu, 07 May 2026 04:05:20 GMT https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/129248 title: Agglomeration and entrepreneurship in hospitality and tourism: Revisiting Marshall-Jacobs effects using U.S. state-level evidence Fri, 01 May 2026 04:05:23 GMT https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/129247 title: Common institutional ownership and ESG performance: Empirical evidence from Taiwan Fri, 01 May 2026 04:05:21 GMT https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/129243 title: 運用長文本BERT情感分析探討ESG事件對台灣股市的影響 abstract: 本研究運用事件研究法和長文本 BERT 情感分析模型，探討 2014至 2023 年間台灣上市公司 ESG 負面事件對股價異常報酬的影響。首先，本研究確認採用長文本 BERT 模型與台灣 CKIP Lab 中文詞知識庫進行情感分析，能提高 ESG 負面事件內容的理解和分類準確性。其次，ESG 負面事件確實會導致短期股價下跌，每日異常報酬在第 3 天 後減弱，但累積異常報酬持續至第5天。社會責任和公司治理事件對股價的影響比環境保護事件更為顯著。此外，大型公司 (台灣 50 指數成分股) 與其他公司面對 ESG 事件時，其股價異常報酬表現並不相同。大型公司可能有更大幅度的短期異常報酬變化，這可能是因為大公司受市場關注，因此其負面 ESG 事件可能易引發更強烈的短期市場反應 <br> Thu, 30 Apr 2026 04:05:44 GMT https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/129241 title: Linking CSR image and employee well-being in professional sport organisations: Assessing the mediating role of sport employee identification and moderating role of co-production. abstract: This study examines how employees’ perceptions of their professional team sport organisation’s corporate social responsibility (CSR) image influence their well-being. Drawing on social identity theory and service-dominant logic, it further investigates the mediating role of sport employee identification and the moderating role of co-production. Survey data from 217 full-time employees across 17 league-based professional team sport organisations in Taiwan were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). Findings reveal that CSR image positively affects employee well-being both directly and indirectly via sport employee identification. Moreover, co-production significantly strengthens the link between CSR image and identification, but not the direct CSR–well-being pathway. These results underscore the value of CSR as a tool to enhance sport employee identification and well-being. Organisations are encouraged to actively involve employees in CSR initiatives to foster deeper organisational connection and promote a more engaged and healthier workforce. <br> Thu, 30 Apr 2026 04:05:36 GMT https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/129240 title: The Effects of Taiwan's DRGs-Based Payment System on the Private Health Insurance Market Thu, 30 Apr 2026 04:05:33 GMT https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/129239 title: Representation, Medical Examination, and the Effectiveness of Underwriting: Evidence from A Life and Health Insurance Company abstract: This study examines whether underwriting methods—representation, medical examination, extra premiums, and coverage—effectively mitigate adverse selection using data from an insurance company. Regarding representation, we focus on statements disclosing pre-existing medical conditions. Our findings show that for insured individuals with claims, claim costs are higher for those with pre-existing conditions or who require medical examinations. These individuals are also charged extra premiums. However, their loss ratios do not significantly differ from those without pre-existing conditions or medical examination requirements, possibly due to extra premiums. A quasi-difference-in-differences (DID) analysis confirms that extra premiums significantly lower the loss ratio of high-risk insureds, indicating that extra premiums serve as an effective underwriting mechanism. Lastly, insured individuals with pre-existing conditions receive lower coverage than those without, a finding that contrasts with existing literature. Finally, using the method introduced by Chiappori and Salanie (2000), we find a statistically significant positive correlation between the residuals of coverage and claim costs (loss ratio), suggesting strong evidence of adverse selection. Overall, the evidence suggests that underwriting effectively mitigates adverse selection. <br> Thu, 30 Apr 2026 04:05:28 GMT https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/129235 title: The socio-technical engine driving hotel live streaming engagement: insights from PLS-SEM, NCA, and cIPMA. abstract: Grounded in socio-technical systems theory and media absorption perspectives, this study investigates how social and technical affordances facilitate absorption experience (AE) as a psychologically immersive state of focused attention during hotel live streaming e-commerce (LSE), and how AE subsequently shapes consumer engagement behaviors, including both monetary (e.g., purchase intention) and non-monetary (e.g., liking, commenting, sharing). Drawing on survey data from 334 live streaming viewers, this study utilizes a multi-method analytical framework comprising partial least squares structural equation modeling, necessary condition analysis, and combined importance–performance map analysis. The outcomes verify that social presence, real-time interactivity, metavoicing, and guidance shopping significantly enhance AE, which in turn drives consumer engagement behaviors. The results indicate AE functions as a pivotal mediating mechanism between socio-technical characteristics and consumer engagement outcomes, with social presence emerging as a critical necessary condition for both monetary and non-monetary engagement behaviors. The integrated methodology separates ‘should have’ from ‘must-have’ components, offering a strong foundation for examining asymmetric causal linkages. The findings contribute to hospitality and live streaming e-commerce literature by theorizing AE as a context-appropriate immersive state in hotel live streaming and elucidating how socio-technical systems shape both monetary and non-monetary engagement behaviors, an area that remains insufficiently explored. <br> Tue, 28 Apr 2026 04:06:22 GMT https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/129234 title: 2025年中共中央經濟工作會議重點剖析及展望 Tue, 28 Apr 2026 04:06:19 GMT https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/129233 title: 台灣因應穩定幣時代的策略與建議 Tue, 28 Apr 2026 04:06:17 GMT https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/129232 title: 臺美對等關稅協定對產業影響 Tue, 28 Apr 2026 04:06:14 GMT https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/129202 title: Does family engagement influence loan diversification and tax behavior in banks? Evidence from the Taiwanese market abstract: This study examines whether family engagement in banks leads to different operational practices, with a focus on loan portfolio diversification and tax aggressiveness. Using data from Taiwanese banks, we manually assess the family member data by identifying the number of key related parties disclosed, and apply the approach of Parise (2024) to identify potential family links within banks. Our findings show that family-run banks exhibit significantly greater loan diversification and have more conservative tax strategies compared to non-family banks. These results suggest that family engagement fosters long-term stability rather than short-term profit maximization in the banking industry. <br> Thu, 16 Apr 2026 04:05:54 GMT