Academic literature on the topic '金融事業'

去中心化金融是近年分散式帳本技術與智慧合約的最新金融應用發展，其於過去1年的快速成長亦顯示其確實具有發展潛力，但其創造的新型態金融服務關係亦對現行民事法律與金融監理帶來挑戰。本文以去中心化借貸為研究對象，介紹此新興金融科技模式發展出的虛擬通貨借款與貸款業務、治理代幣以及去中心化自治組織，釐清此種以智慧合約為核心創造出的新型態金融服務與商業組織的法律關係與定性，並且分析去中心化借貸可能涉及的銀行監理與證券監理問題，探討虛擬通貨借款業務是否構成吸收存款，以及治理代幣是否構成證券性質虛擬通貨，期盼除能釐清去中心化借貸涉及的法律議題之外，亦能藉此機會檢視相關的現行銀行法制與證券法制。<br />

日本2019年5月1日從「平成」改元到「令和」後，平成30年的歷史就此落下帷幕。到現在為止的30年間，日本經濟從平成元年（1989年）泡沫經濟的頂峰開始，經過消費稅增稅、亞洲貨幣危機、平成金融危機、IT泡沫的崩潰、雷曼危機等時期。破產以及企業再建的數量隨著經濟結構的改變而發生變化，經濟不景氣破產就會增加，景氣變好破產就會減少。如果從經濟結構方面探討，可以用熊彼得的經濟結構被資本主義內在力量破壞的理論來表現，即「創造性破壞」。<br />

碩士<br>國立中正大學<br>財務金融研究所<br>99<br>Due to financial liberalization, financial markets in Taiwan have long been in the intensive competition with very low interest margins. Enacting the financial Memorandum of Understanding (MOU) with China on cooperation in financial supervision hopefully would enhance cross-strait financial exchanges and solve the over-banking problem in Taiwan. Adopting the methodology of Event Study we investigate the announcement effect of cross-strait financial MOU. Our sample include all the financial institutions listed on the TSE and OTC and six events related to the announcements of MOU. The empirical results show that the stock price of financial markets is affected by the announcements of MOU while the magnitude of impacts is dependent on industry classification. The financial holding companies seem to be most effected, followed by the banks. However, no evidence shows that the abnormal returns exist for insurance companies. Finally, it is found that the announcement effect of the most recent events for security industry is beyond our expectation.

碩士<br>國立臺灣大學<br>會計學研究所<br>89<br>The six major changes, including reduced the Value-added tax of financial and insurance companies and prescribed ratios of legal reserve, announced by the Ministry of Finance on February 19, 1999 that boosted the stock market on a consecutive winning streak for days to come, this has brought forth the objectives of this study as it aims to examine the ramifications that the announcement has toward the bank stock listings, with due observation made to examine likely changes to the return on investment, expected earnings per share related to the favorable reduction, as well as the relevancy among the previous day''s price earning (PE) ratios, disproportional lending within the banking sector, as well as variables on the economies of operating scales. The progressive approach has been adopted has the framework with which the study is based upon as the Cumulative Abnormal Return (CAR) is tabulated from the ordinary least square (OLS) via the market model, coupled with the T-test method, by testing whether an ominous correlation exists between the reduction announcement and CAR. Subsequently, the multiple regression model is then applied by testing whether a prominent correlation can be established among CAR and expected earnings per share as a result of the reduction announcement, the previous day''s PE ratios, disproportional lending within the banking section, as well as variables on the economies of operating scales. Findings concluded by the study are listed as follows, 1. There is an ominous relationship between the reduction announcement and changes in the banking sector''s CAR rating, meaning that the reduction announcement does bring forth an increased CAR rating in the banking sector. 2. Of the relevancy between the CAR and expected earnings per share, simulations conducted by the study indicate that the higher the expected earnings per share, the larger the CAR will become. 3. In terms of the relevancy between the CAR and the previous day''s PE ratios simulations conducted by the study did not find conclusive evidence that indicates a pertinent relevancy exist between the CAR and the price earning (PE) ratios. 4. With regard to the relevancy between the CAR and disproportional lending by the banking sector, simulations conducted by the study indicate the lower a bank''s over-due lending ratio is, the higher its CAR rating will become. 5. In terms of the relevancy between the CAR rating and the economies operating scale, simulations conducted by the study indicate that the larger the company''s economies operating scale is, the lower the CAR rating will become.

博士<br>國立臺灣師範大學<br>政治學研究所<br>92<br>Every public financial institution begins with a foundation based on a great vision for their employees to pursue; one intended to instill a sense of service, a focus on the public and community. However as time and personnel move on, organizational change often veers in a different direction, even contradicting the institution''s initial mission. In many instances, after public financial institutions were privatized or else merged with private financial institutions or financial holding companies, they more often than not turned their value of public interest into seeking private benefits. This transition, the resulting change, is contrary to the institution''s original public purpose. The end result being the neglect of the public sector, which was originally the primary founder of these public financial institutions. One such institution is Taipei Bank, which has been subjected to several organizational transformations: from non-legal entity to legal entity, from non-corporation to corporation, from public bank to private bank, then being merged with a private bank. But now the private bank has become a subsidiary of a financial holding company. Taipei Bank''s evolution is not only of great contrast, but also one of great speed -- certainly a rare occurrence among Taiwan''s financial institutions. Such a case proves to be an excellent example that there are no limitations for organizational change. Due to its past transitional history, we can also view Taipei Bank as one of the most valuable cases for a study on organizational changes of Taiwan''s public financial institutions. The following deductions are worth noting. They had: 1. An incomplete transformation plan. 2. Inefficient communication between processes. 3. Insufficient guarantees for employees. The history of Taipei Bank''s evolution coupled with irrational mistakes of the institution''s past make good examples for other public financial institutions to avoid and try to improve upon during organizational change.

職場共融是香港企業社會責任(Corporate Social Responsibility, CSR)的重要一環。職場共融指出僱主需要尊重僱員之間的多樣性，肯定僱員對工作環境的不同貢獻，並提高員工的專業水準。多元的工作場所亦需要接納來自不同背景、膚色、種族、健康狀況、性傾向和性別認同的員工。綜觀香港商業各界，向來少有女性的高層代表。女同志和雙性戀女性更因為其性別和性傾向，在職場晉升中面臨「雙重隱形天花板」(double glass ceiling) 的阻礙。 透過嶺南大學創新及效益基金的資助，並與香港跨銀行同志論壇(The Hong Kong LGBT Interbank Forum)和Lesbians in Finance合作，鄧芝珊博士向正在香港金融和銀行業工作的女同志和雙性戀女性，進行了一項網絡問卷調查與兩次焦點小組訪談。研究旨在探討香港金融服務業當中，女同志和雙性戀女性所遇到的具體挑戰和障礙。 我們發現，只有37%的問卷調查受訪者曾經在職場「出櫃」，亦有23%向部分關係密切的同事「出櫃」。換言之，他們對於在職場「出櫃」一事仍然有重大顧慮。企業內的LGBT+員工亦面對「隱形天花板」的晉升問題，18%的調查受訪者同意、47%有點同意存在著這種限制。問及女同志和雙性戀女性是否比男同志更難在職場上「出櫃」時，32%受訪者同意、46%表示有點同意。27%的受訪者同意、39%表示有點同意「女同志和雙性戀女性難以獲得企業的晉升」。其他結果則顯示，女同志和雙性戀女性在企業環境中難被看見、缺乏指導機會、承受更大壓力和焦慮，且擔憂女同志和雙性戀女性的身份會令她們遭受質疑。相較於順性別的女性僱員，表現陽剛的員工亦明顯要面臨更嚴格的審查。故此，即使有關多元共融的討論，一直是改善香港企業工作環境的議程之一，但在提升女同志和雙性戀女性議題的意識方面，仍然存在不足之處。