https://ir.lib.ncu.edu.tw/handle/987654321/84 Search the Channel s https://ir.lib.ncu.edu.tw/simple-search https://ir.lib.ncu.edu.tw/handle/987654321/110259 title: 銀行防詐措施檢討與精進-以M銀行為例;A Review and Improvement of Bank Anti-Fraud Measures: A Case Study of M Bank abstract: 近年來，隨著數位金融快速發展及詐騙手法日益多元，金融詐欺已成為影響金融秩序及民眾財產安全的重要議題。本研究以M銀行為個案，透過公開資訊、相關內部資料、永續報告書、國內外文獻及新聞資料，分析其防詐治理架構與防詐措施，並從事前預防、事中攔阻、事後處理及科技防詐等面向進行探討，同時與國內大型民營銀行進行比較。研究結果顯示，M銀行已建立涵蓋制度管理、交易控管、科技應用及跨機構合作之多層次防詐體系，公股銀行與民營銀行在防詐策略及科技應用上亦各具特色。本研究最後提出相關建議，以供金融機構未來精進防詐措施及風險管理之參考。;With the rapid advancement of digital finance and increasingly sophisticated fraud schemes， financial fraud has become a critical challenge to financial stability and asset security. This study adopts a case study approach by examining Bank M′s anti-fraud governance framework and preventive measures based on publicly available information， relevant internal documents， sustainability reports， academic literature， and news sources. The analysis covers pre-transaction prevention， real-time intervention， post-incident control， and technology-enabled fraud prevention， with a leading domestic private commercial bank selected for comparison. The findings indicate that Bank M has established a comprehensive anti-fraud framework integrating institutional management， transaction control， technological applications， and inter-institutional collaboration， while the comparative analysis reveals distinctive anti-fraud strategies and technological approaches between state-owned and private banks. Finally， this study provides recommendations to support financial institutions in strengthening their anti-fraud measures and risk management practices. <br> Tue, 20 Oct 2026 07:27:29 GMT https://ir.lib.ncu.edu.tw/handle/987654321/110255 title: 研發支出對女性高管與財報可比性間關聯之影響;The Impact of R&D Expenditures on the Relationship Between Female Executives and Financial Statement Comparability abstract: 本研究以臺灣2015年至2024年間上市櫃公司為研究樣本，探討女性高階管理人是否影響財報可比性，並進一步分析研發支出是否調節女性高階管理人與財報可比性之關係。實證結果顯示，女性高階管理人與財報可比性之關係未達統計顯著，顯示女性高階管理人對提升整體企業財報可比性之效果有限。然而，在建材營造業子樣本中，女性高階管理人與財報可比性呈現顯著正向關係，提供女性高階管理人治理效果可能具有產業異質性的初步證據。其次，研發支出對女性高階管理人與財報可比性關係之交互作用項之估計係數雖為負向，方向與研究預期一致，但未達統計顯著水準，因此尚無足夠證據認定高研發支出會弱化女性高階管理人與財報可比性之關係。最後，財報可比性與分析師盈餘預測準確度呈顯著正向關係，然而財報可比性與高研發支出之交互作用項未達統計顯著水準，顯示尚無足夠證據支持高研發支出會強化財報可比性與分析師盈餘預測準確度之正向關係。;This study examines companies listed on the Taiwan Stock Exchange and the Taipei Exchange from 2015 to 2024 to investigate whether female executives affect financial statement comparability. It further analyzes whether research and development (R&D) expenditures moderate the relationship between female executives and financial statement comparability. The empirical results indicate that the relationship between female executives and financial statement comparability is not statistically significant， suggesting that female executives have a limited effect on improving financial statement comparability across firms as a whole. However， a significantly positive relationship is found in the subsample of the building materials and construction industry， providing preliminary evidence that the governance effects of female executives may vary across industries. Furthermore， although the estimated coefficient on the interaction term between female executives and high R&D expenditures is negative and consistent with the predicted direction， it is not statistically significant. Therefore， there is insufficient evidence to conclude that high R&D expenditures weaken the relationship between female executives and financial statement comparability. Finally， financial statement comparability is significantly and positively associated with analyst earnings forecast accuracy. However， the interaction term between financial statement comparability and high R&D expenditures is not statistically significant， indicating that there is insufficient evidence to support the hypothesis that high R&D expenditures strengthen the positive relationship between financial statement comparability and analyst earnings forecast accuracy. <br> Tue, 20 Oct 2026 07:26:41 GMT https://ir.lib.ncu.edu.tw/handle/987654321/110251 title: 政治風險與政策不確定性對全球價值鏈的衝擊與重組之研究-以台灣汽車售後零配件產業為例;政治風險與政策不確定性對全球價值鏈的衝擊與重組之研究-以台灣汽車售後零配件產業為例 abstract: 近年地緣政治衝突、關稅政策變動以及原廠專利訴訟如美國國際貿易委員會(United States International Trade Commission， USITC)第337調查等外部制度壓力，使台灣汽車售後服務與零配件產業面臨高度複雜的外部衝擊。對高度依賴北美市場之台灣零配件產業業者而言，這些衝擊不僅墊高落地成本，也進一步改變買方採購策略、終端維修需求與全球供應鏈配置。本研究以台灣汽車售後零配件產業(aftermarket， AM)中具代表性之A公司為核心個案，探討企業在政治風險與政策不確定性(political risk and policy uncertainty)下，如何透過制度防禦、資源重構與價值鏈調整建構供應鏈韌性。 本研究採質性研究方法，針對A公司內部決策與執行層級、北美通路客戶、競爭同業及第三方物流／貨代專家，進行八份半結構式深度訪談。分析過程採用主題分析法，以制度理論與供應鏈韌性為主要分析框架，並輔以資源依賴理論與全球價值鏈(global value chain)觀點進行資料分析與三角驗證。研究發現如下：第一，政治風險與政策不確定性形成由上而下的「三重擠壓」傳導機制，透過關稅加載推升落地成本，導致終端需求遞延，並反向加劇買方之壓價力道。第二，面對原廠專利與USITC 337調查等強制性制度壓力，企業之策略選擇具有條件性；部分業者可能採取延遲策略作為短期緩衝，而Save Money on Auto Repair Transportation Act(SMART Act)等法規倡議則可視為AM產業面對原廠專利壓力時，可能採取之制度重塑路徑。第三，在原廠價格匹配(pricematch)牽制下，台灣業者憑藉Certified Automotive Parts Association(CAPA)認證等高信任門檻資源，有助於在特定情境中重構與買方之權力依賴關係，但此防禦力仍受限於產品生命週期。第四，北美市場之短交期要求促使部分業者增加北美成品庫存，而A公司之外購替代雖可補充供應來源，亦可能衍生產品錯誤、交期延誤及跨組織協調成本，顯示價值鏈重組在提升供應彈性的同時，也伴隨庫存與管理負擔。 本研究結果指出，AM產業在應對外部衝擊時，不能僅依賴價格競爭或短期成本吸收，而應同時強化制度防禦、動態資源配置與供應鏈治理能力。對主導廠商而言，應持續關注法規倡議與專利制度變化，並將資源配置於高信任門檻與高附加價值產品，以維持部分市場話語權。同時，主導廠商與中小型協力供應商亦須強化供應商管理、資訊透明度與跨組織協調能力，以降低價值鏈重組所帶來之管理成本。本研究依據上述發現，提出相關管理意涵與未來研究建議。;Geopolitical conflicts， tariff changes， and automaker patent litigation， including United States International Trade Commission (USITC) Section 337 investigations， have intensified pressures on Taiwan’s automotive aftermarket parts industry (AM industry). For firms dependent on North America， these shocks raise landed costs and reshape procurement， repair demand， and supply chains. Using Company A as a case， this study examines how firms build resilience under political risk and policy uncertainty. This qualitative study draws on eight semi-structured interviews with Company A personnel， North American customers， an industry peer， and a logistics/freight forwarding expert. Thematic analysis applies institutional theory and supply chain resilience， supplemented by resource dependence theory and the global value chain perspective. The findings show that political risk and policy uncertainty create a “triple squeeze” through higher tariffs， rising landed costs， delayed demand， and stronger buyer price pressure. Strategic responses are conditional: postponement may provide a short-term buffer， while the Save Money on Auto Repair Transportation Act (SMART Act) represents a path of institutional reshaping. Certified Automotive Parts Association (CAPA) certification can strengthen suppliers’ bargaining position， although this advantage is constrained by product life cycles. Short delivery requirements increase inventory needs in North America， while external sourcing may cause product errors， delivery delays， and coordination costs. These trade-offs highlight the management challenges of value chain reconfiguration. AM firms should strengthen institutional defense， resource allocation， supplier management， and cross-organizational coordination rather than rely solely on price competition or short-term cost absorption. <br> Tue, 20 Oct 2026 07:26:08 GMT https://ir.lib.ncu.edu.tw/handle/987654321/110248 title: 我國銀行業推動安養信託之困境及永續發展策略研究;我國銀行業推動安養信託之困境及永續發展策略研究 abstract: 隨著臺灣邁入超高齡社會，高齡人口持續增加，退休生活保障、財產管理及金融安全等議題日益受到重視。安養信託透過信託財產獨立管理及專款專用機制，能協助高齡者保障退休生活品質，並降低財產遭濫用或詐騙之風險。然而，我國銀行業推動安養信託仍面臨行政成本高、契約程序繁瑣、服務獲利性不足及民眾認知有限等困境，影響其普及與發展。本研究採用個案研究法，以F銀行為研究對象，並以我國安養信託政策發展、信託法制及銀行實務為研究基礎，探討銀行推動安養信託所面臨之供給面與需求面挑戰，分析行政流程、成本效益、推廣誘因，以及民眾認知、費用考量與使用意願等因素，進一步剖析安養信託推動之制度瓶頸。最後，本研究結合普惠金融、高齡金融及永續發展理念，提出導入數位化流程、簡化作業程序、發展小額安養信託及運用金融科技等策略，並透過整合長照服務、社福資源與跨機構合作，建構兼具金融服務可近性、可負擔性及永續性之安養信託服務模式，以提升我國銀行業推動安養信託之效益與高齡社會金融保障功能。 關鍵字：安養信託、普惠金融、永續發展策略;As Taiwan enters a super-aged society， its elderly population continues to grow， and issues related to retirement security， asset management， and financial safety have received increasing attention. Elder care trusts， through the independent management of trust assets and designated-purpose mechanisms， can help safeguard the quality of life of older adults after retirement while reducing the risks of asset misuse and financial fraud. However， the promotion of elder care trusts by Taiwan’s banking industry continues to face several challenges， including high administrative costs， complicated contractual procedures， insufficient profitability， and limited public awareness， all of which hinder their wider adoption and development. This study adopts a case study approach， using Bank F as the research subject. Based on Taiwan’s elder care trust policy development， trust-related legal frameworks， and banking practices， this study examines the supply-side and demand-side challenges faced by banks in promoting elder care trusts. It analyzes factors including administrative procedures， cost-benefit considerations， promotional incentives， public awareness， cost considerations， and willingness to use such services， in order to further identify the institutional barriers affecting the promotion of elder care trusts.Finally， by integrating the concepts of financial inclusion， financial services for older adults， and sustainable development， this study proposes strategies such as digitalizing service processes， simplifying operational procedures， developing small-amount elder care trusts， and applying financial technology. In addition， through the integration of long-term care services， social welfare resources， and cross-sector collaboration， this study seeks to establish an elder care trust service model characterized by financial service accessibility， affordability， and sustainability， thereby enhancing the effectiveness of elder care trusts promoted by Taiwan’s banking industry and strengthening financial protection in an aging society. Keywords: Elder Care Trust， Financial Inclusion， Sustainable Development Strategies <br> Tue, 20 Oct 2026 07:25:47 GMT