-
1Academic Journal
المصدر: PKU
وصف الملف: text/html
Relation: http://ir.ceibs.edu/item/ir/3849
الاتاحة: http://ir.ceibs.edu/item/ir/3849
-
2Dissertation/ Thesis
المؤلفون: 唐佳瑜, Tang, Chia-Yu
المساهمون: 彭金隆
مصطلحات موضوعية: 國際財務報導準則第17號, 國際財務報導準則第9號, 資產負債不匹配, 金融資產重分類, 資本監理, 淨值比率, ICS 比率, IFRS 17, IFRS 9, Asset-liability mismatch, Reclassification of financial assets, Capital regulations, Equity ratio, ICS ratio
وصف الملف: 2564478 bytes; application/pdf
Relation: 一、中文文獻\n1. 詹芳書、彭金隆、蔡政憲(2021),實施IFRS 9與IFRS 17對我國壽險業監理與經營影響之分析,臺大管理論叢,31(2),29-62。\nhttps://doi.org/10.6226/NTUMR.202108_31(2).0002\n2. 謝明華、張蕙茹(2021),IFRS 9/IFRS 17對壽險公司財務報表影響分析,壽險管理期刊,34(2),1-29。\n3. 楊和茂(2018),財務報表分析(二版),財經錢線文化。\n4. 鄭丁旺(2021),中級會計學(下冊)(十五版),作者。\n5. IASB(2021),國際財務報導準則第4號「保險合約」(財團法人中華民國會計研究發展基金會譯),作者。(原著出版於2020年)\n6. IASB(2021),國際財務報導準則第9號「金融工具」(財團法人中華民國會計研究發展基金會譯),作者。(原著出版於2020年)\n7. IASB(2021),國際財務報導準則第17號「保險合約」(財團法人中華民國會計研究發展基金會譯),作者。(原著出版於2020年)\n8. 王俐敏(2019),IFRS17對亞洲壽險公司之影響與做法分析─以韓國為例(未出版之碩士論文),國立臺灣大學財務金融學研究所。\n9. 吳珮軒(2019),台灣實施IFRS 17之資產負債管理研究─以傳統型保險商品為例(未出版之碩士論文),國立政治大學風險管理與保險研究所。\n10. 林敏華(1997),我國壽險業經營關鍵成功因素及其績效相關性之硏究(未出版之碩士論文),國立政治大學風險管理與保險研究所。\n11. 翁秉謙(2017),IFRS 9與IFRS 17下壽險公司資產配置分析(未出版之碩士論文),國立政治大學風險管理與保險研究所。\n12. 袁宇薇(2022),國際財務報導準則第17號「保險合約」之適用對壽險業影響之探討(未出版之碩士論文),國立政治大學會計學系研究所。\n13. 劉用達(2022),台灣保險業導入IFRS 17財會系統之挑戰(未出版之碩士論文),國立政治大學風險管理與保險研究所。\n14. 陳君婷(2022,12月27日),國際制度(IFRS 17 & ICS)之簡介、影響及因應(簡報發表),壽險經營管理實務講座課程,臺北市,臺灣。\n15. 謝秋華(2023,5月4日),導入IFRS 17之挑戰與影響(簡報發表),保險會計與財務報表分析課程,臺北市,臺灣。\n16.凱晟精算顧問有限公司(2021),IFRS 17主要關鍵導入議題委託研究案期末報告,財團法人保險安定基金。\n17. 彭金隆、蔡政憲、詹芳書(2021),會計制度變革(IFRS 9、IFRS 17)對我國金融保險業債務投資工具之影響,財團法人台北外匯市場發展基金會。\n18. 中央銀行(2023,3月8日),重要指標之重貼現率,中華民國中央銀行全球資訊網。https://www.cbc.gov.tw/tw/lp-640-1-1-60.html\n19. 立法院(2022,11月30日),保險法部分條文,全國法規資料庫。 https://law.moj.gov.tw/LawClass/LawSingleRela.aspx?media=print&PCODE=G0390002&FLNO=178&ty=L\n20. 安永會計師事務所(2023a,4月28日),IFRS 17接軌之國際觀察,IFRS 17安永洞察。https://www.ey.com/zh_tw/financial-services/global-observations-of-ifrs-17-transition\n21. 安永會計師事務所(2023b,1月30日),IFRS 17適用後與IFRS 9的交互影響及應關注之層面,IFRS 17安永洞察。https://www.ey.com/zh_tw/insurance/how-do-ifrs17-and-ifrs9-interact\n22. 金融監督管理委員會(2021,9月30日),保險業資本適足性管理辦法,全國法規資料庫。https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0390051\n23. 金融監督管理委員會保險局(2023,2月28日),111年12月保險市場重要指標,金管會官網。https://www.ib.gov.tw/ch/home.jsp?id=48&parentpath=0,4\n24. 財團法人保險事業發展中心(2023,4月10日),人身保險業財務業務統計,保發中心官網。https://www.tii.org.tw/tii/information/information1/000005.html\n25. 富邦人壽(2020,12月14日),風險調整之衡量方式分享,中華民國精算學會。http://www.airc.org.tw/seminar/detail/154\n26. 勤業眾信會計師事務所(2016,9月),《準則修正》IASB修正IFRS 4,處理IFRS 9與新保險合約準則適用日不同而引發之疑慮,IFRS新訊系列報導。https://www2.deloitte.com/content/dam/Deloitte/tw/Documents/audit/IFRS/tw-N078.pdf\n27. 臺灣證券交易所(2018,1月16日),IFRS 9實務指引─金融資產重分類,國際財務報導準則實務指引。https://www.twse.com.tw/IFRS/updateExp\n28. 林建智(2022,7月28日),淨值比納監理指標掀論戰,經濟日報。 https://money.udn.com/money/story/5613/6495092\n29.彭金隆(2022,10月21日),保險資本監理該與IFRS財報脫鉤,經濟日報。 https://money.udn.com/money/story/5629/6702704\n30. 葉銀華(2018,8月23日),壽險業的資本夠嗎,遠見雜誌。\nhttps://gvlf.gvm.com.tw/article/59398\n \n二、英文文獻\n1. Chief Risk Officer Forum (2006). A market cost of capital approach to market value margins. Author.\n2. International Actuarial Association (2021). International Actuarial Note 100. Author.\n3. International Association of Insurance Supervisors (2019). Level 1 Document: ICS Version 2.0 for the monitoring period. Author.\n4. International Association of Insurance Supervisors (2020). Level 2 Document: ICS Version 2.0 for the monitoring period. Author.\n5. EY (2023, March 3). Market updates on impact of IFRS 17 and IFRS 9. IFRS 17 implementation. https://www.ey.com/en_tw/insurance/ifrs-17-implementation\n6. Great-West Lifeco Inc. (2022, April 19). Overview of earnings presentation and reporting under the new IFRS 17 accounting standard. Great-West Lifeco. https://www.greatwestlifeco.com/content/dam/gwlco/documents/events/2022/ifrs -17-presentation.pdf\n7. KPMG (2023a, April 13). 2022 insurers’ reporting on IFRS 17 and IFRS 9. KPMG Global Institute. https://assets.kpmg.com/content/dam/kpmg/xx/pdf/2023/04/isg-real-time-ifrs-17-ias-8-disclosures-in-2022.pdf\n8. KPMG (2023b, June 22). Insurers` first reporting under IFRS 17 and IFRS 9. KPMG Global Institute. https://assets.kpmg.com/content/dam/kpmg/xx/pdf/2023/06/isg-real-time-ifrs-17-insurers-first-reporting.pdf\n9. Manulife Financial Corporation (2022, May 12). Impacts of IFRS 17 adoption on Manulife’s financial reporting and targets. Manulife IFRS 17 Information. https://www.manulife.com/content/dam/corporate/en/documents/investors/IFRS-17-impact-slides.pdf; G0110358009; https://nccur.lib.nccu.edu.tw//handle/140.119/147204; https://nccur.lib.nccu.edu.tw/bitstream/140.119/147204/1/800901.pdf
-
3Dissertation/ Thesis
المؤلفون: 陳韻清, Yun-Ching Chen, Chen, Yun-Ching
المساهمون: 胡毓忠, Hu,Yuh-Jong
مصطلحات موضوعية: 深度強化學習, 金融資產配置, 低波動投資, Deep Reinforcement Learning, Asset Allocation, Low-volatility investing
وصف الملف: 5243115 bytes; application/pdf
Relation: [1] A. Ang, R. J. Hodrick, Y. Xing, and X. Zhang. High idiosyncratic volatility and low returns: International and further us evidence. Journal of Financial Economics, 91(1):1–23, 2009.\n[2] K. Anthony. The low volatility anomaly. https://www.etfcentral.com/news/ the-low-volatility-anomaly, 2023.\n[3] M. Armstrong. Rise of the robo-advisors. https://www.statista.com/chart/ 30114/robo-abdvisor-assets-under-management-and-revenue/, 2023.\n[4] N. L. Baker and R. A. Haugen. Low risk stocks outperform within all observable markets of the world. Available at SSRN 2055431, 2012.\n[5] E. Benhamou, D. Saltiel, S. Ungari, and A. Mukhopadhyay. Bridging the gap between markowitz planning and deep reinforcement learning. arXiv preprint arXiv:2010.09108, 2020.\n[6] D. Blitz and P. Van Vliet. The volatility effect: Lower risk without lower return. Journal of portfolio management, pages 102–113, 2007.\n[7] P. Bouchey, V. Nemtchinov, A. Paulsen, and D. M. Stein. Volatility harvesting: Why does diversifying and rebalancing create portfolio growth? The Journal of Wealth Management, 15(2):26–35, 2012.\n[8] P. Bouchey, V. Nemtchinov, and T.-K. L. Wong. Volatility harvesting in theory and practice. The Journal of Wealth Management, 18(3):89–100, 2015.\n[9] J. Y. Campbell, L. M. Viceira, L. M. Viceira, et al. Strategic asset allocation: port- folio choice for long-term investors. Clarendon Lectures in Economic, 2002.\n[10] E. P. Chan. Quantitative trading: how to build your own algorithmic trading busi- ness. John Wiley & Sons, 2021.\n[11] V. DeMiguel, L. Garlappi, and R. Uppal. Optimal versus naive diversification: How inefficient is the 1/n portfolio strategy? The review of Financial studies, 22(5):1915– 1953, 2009.\n[12] R. Durall. Asset allocation: From markowitz to deep reinforcement learning. arXiv preprint arXiv:2208.07158, 2022.\n[13] T. Dutt and M. Humphery-Jenner. Stock return volatility, operating performance and stock returns: International evidence on drivers of the"low volatility`anomaly. Journal of Banking & Finance, 37(3):999–1017, 2013.\n[14] E.F.FamaandK.R.French.Thecross-sectionofexpectedstockreturns.theJournal of Finance, 47(2):427–465, 1992.\n[15] T. G. Fischer. Reinforcement learning in financial markets-a survey. Technical re- port, FAU Discussion Papers in Economics, 2018.\n[16] Geoffrey Kelley, CFA. Risk-averse investors vs. low-volatility strategies.\nhttps://www.manulifeim.com/retail/ca/en/viewpoints/equity/ risk-averse-investors-vs-low-volatility-strategies.\n[17] T. Harnpadungkij, W. Chaisangmongkon, and P. Phunchongharn. Risk-sensitive portfolio management by using distributional reinforcement learning. In 2019 IEEE 10th International Conference on Awareness Science and Technology (iCAST), pages 1–6. IEEE, 2019.\n[18] R. A. Haugen and A. J. Heins. On the evidence supporting the existence of risk premiums in the capital market. Available at SSRN 1783797, 1972.\n[19] Y.-J. Hu and S.-J. Lin. Deep reinforcement learning for optimizing finance portfo- lio management. In 2019 Amity International Conference on Artificial Intelligence (AICAI), pages 14–20. IEEE, 2019.\n[20] J. Kim, M.-J. Kang, K. Lee, H. Moon, and B.-K. Jeon. Deep reinforcement learning for asset allocation: Reward clipping. arXiv preprint arXiv:2301.05300, 2023.\n[21] X. Li, R. N. Sullivan, and L. Garcia-Feijóo. The low-volatility anomaly: Market evidence on systematic risk vs. mispricing. Financial Analysts Journal, 72(1):36– 47, 2016.\n[22] Z. Liang, H. Chen, J. Zhu, K. Jiang, and Y. Li. Adversarial deep reinforcement learning in portfolio management. arXiv preprint arXiv:1808.09940, 2018.\n[23] T. P. Lillicrap, J. J. Hunt, A. Pritzel, N. Heess, T. Erez, Y. Tassa, D. Silver, and D. Wierstra. Continuous control with deep reinforcement learning. arXiv preprint arXiv:1509.02971, 2015.\n[24] L. Magwa and L. Bargjo. Low volatility defies the basic finance principles\nof risk and reward. https://www.robeco.com/en-int/insights/2021/11/ low-volatility-defies-the-basic-finance-principles-of-risk-and-reward, 2021.\n[25] H. M. Markowitz. Portfolio selection. The Journal of Finance, 1952.\n[26] V. Mnih, K. Kavukcuoglu, D. Silver, A. A. Rusu, J. Veness, M. G. Bellemare, A. Graves, M. Riedmiller, A. K. Fidjeland, G. Ostrovski, et al. Human-level control through deep reinforcement learning. nature, 518(7540):529–533, 2015.\n[27] J. Moody and L. Wu. Optimization of trading systems and portfolios. In Proceed- ings of the IEEE/IAFE 1997 computational intelligence for financial engineering (CIFEr), pages 300–307. IEEE, 1997.\n[28] J. Moody, L. Wu, Y. Liao, and M. Saffell. Performance functions and reinforcement learning for trading systems and portfolios. Journal of Forecasting, 17(5-6):441– 470, 1998.\n[29] K. I. of Private Enterprise. Why are all investments down in 2022? it’s all about real rates. https://kenaninstitute.unc.edu/commentary/ why-are-all-investments-down-in-2022-its-all-about-real-rates/ #_ftn1, 2022.\n[30] W. F. Sharpe. Capital asset prices: A theory of market equilibrium under conditions of risk. The journal of finance, 19(3):425–442, 1964.\n[31] D. Silver, G. Lever, N. Heess, T. Degris, D. Wierstra, and M. Riedmiller. Determin- istic policy gradient algorithms. In International conference on machine learning, pages 387–395. Pmlr, 2014.\n[32] F. Soleymani and E. Paquet. Financial portfolio optimization with online deep rein- forcement learning and restricted stacked autoencoder—deepbreath. Expert Systems with Applications, 156:113456, 2020.\n[33] R. H. Tütüncü and M. Koenig. Robust asset allocation. Annals of Operations Re- search, 132:157–187, 2004.\n[34] G. Zdzienicki and R. Diamant. The low volatility effect—pursuing a smoother investment experience. https://www.cibc.com/content/dam/ cam-public-assets/documents/cibcam-low-volatility-en.pdf, 2021.\n[35] Z. Zhang, S. Zohren, and R. Stephen. Deep reinforcement learning for trading. The Journal of Financial Data Science, 2020.; G0110971027; https://nccur.lib.nccu.edu.tw//handle/140.119/147098; https://nccur.lib.nccu.edu.tw/bitstream/140.119/147098/1/102701.pdf
-
4
المصدر: PKU
وصف الملف: text/html
-
5Report
المؤلفون: 范素玲, Fan, Su-Ling
وصف الملف: 115 bytes; text/html
Relation: 中國土木水利工程學刊=Journal of the Chinese Institute of Civil and Hydraulic Engineering 31(1),頁55-69; 全文連結 https://www.airitilibrary.com/Publication/alDetailedMesh?docid=10155856-201903-201906240003-201906240003-55-69; http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/120130; http://tkuir.lib.tku.edu.tw:8080/dspace/bitstream/987654321/120130/-1/資產證券化應用於PFI模式.pdf; http://tkuir.lib.tku.edu.tw:8080/dspace/bitstream/987654321/120130/1/index.html
-
6Conference
المساهمون: 北京大学光华管理学院, 中国银行
Relation: 2013年JMS第十届中国营销科学学术年会暨博士生论坛.北京,2013/8/16.; 1117651; http://hdl.handle.net/20.500.11897/77282
-
7Dissertation/ Thesis
المؤلفون: 周育如, Chou, Yu-Ju
المساهمون: 鄭至甫, Jeng, Jyh-Fu
مصطلحات موضوعية: 金融資產管理, 軟體產業, 金融資產管理軟體, 東南亞市場, Financial asset management, Software industry, Financial asset management software, Southeast asian market
وصف الملف: 2353813 bytes; application/pdf
Relation: 【中文部份】\n1.蘇俊宇(2020/09/16)。從產業發展所需軟體技術探索台灣軟體的發展機會【產業技術評析】。2022/4/30,取自https://www.moea.gov.tw/MNS/doit/industrytech/IndustryTech.aspx?menu_id=13545&it_id=325\n2.吳筱雯(2018/01/31)。AMG三大研發中心齊聚台灣【工商時報】。2022/4/30,取自https://www.chinatimes.com/newspapers/20180131000224-260202?chdtv\n3.吳家豪(2021/3/16)。思科資安人才培育中心開幕 承諾持續投資台灣【中央社】。2022/4/30,取自https://www.cna.com.tw/news/afe/202103160259.aspx\n4.徐遵慈(民109/6/20)。【柬埔寨經濟前景與金融產業慨況】未出版之原始資料\n5.葉肇元(2020/10/13)。為什麼台灣軟體業不強【華人遠見菁英論壇】。2022/4/30,取自https://gvlf.gvm.com.tw/article/75138\n6.陳惠珍(民109年3月24日)。擴大居家辦公 印度委外承攬企業努力維持營運【中央社】。2022/4/30,取自https://newtalk.tw/news/view/2020-03-24/380268\n7.陳碧芬、呂佳恩、何思瑤(2020-08-05)。金融業新南向 成長驚人【工商時報】。2022/4/30,取自https://ctee.com.tw/news/finance/313240.html\n8.劉宗聖、葉淑玲、陳恩儀、吳泰霖(2020-09)。我國資產管理未來趨勢之研究。【資產管理人才培育與產業發展基金委託專題研究】\n9.劉書甯(2021/05/06)。前進「新南向」 台資金融業擁抱越南大商機【台灣銀行家】。2022/4/30,取自https://news.cnyes.com/news/id/4638879\n魏喬怡(2022/3/12)。機器人理財規模 三年翻四倍【工商時報】。取自https://ctee.com.tw/news/fund/608566.html\n10.Kordan Ou(2021/11/12)。FATF通過草案,正式發布虛擬資產服務提供商(VASP)監管指南,Defi與NFT列管【KryptoGO】。2022/4/30,取自https://blog.kryptogo.com/fatf-%E9%80%9A%E9%81%8E%E8%8D%89%E6%A1%88-%E6%AD%A3%E5%BC%8F%E7%99%BC%E4%BD%88%E8%99%9B%E6%93%AC%E8%B3%87%E7%94%A2%E6%9C%8D%E5%8B%99%E6%8F%90%E4%BE%9B%E5%95%86-vasp-%E7%9B%A3%E7%AE%A1%E6%8C%87%E5%8D%97-defi-%E8%88%87-nft-%E5%88%97%E7%AE%A1-3ec3bcf76a07\n11.李震華(2021/1/5)。區塊鏈技術與應用發展【產業情報研究所 財團法人資訊工業策進會】\n12.軟體服務產業鍊簡介 【產業價值鏈資訊平台】。2022/4/30,取自https://ic.tpex.org.tw/introduce.php?ic=R000\n13.張瀞文(2020-10-01)。資產五大咖 掌22兆美元資產【經濟日報】。2022/4/30,取自https://fund.udn.com/fund/story/5858/4901312\n14.資產管理公司【維基百科】。2022/4/30,取自https://zh.wikipedia.org/wiki/%E8%B3%87%E7%94%A2%E7%AE%A1%E7%90%86%E5%85%AC%E5%8F%B8\n15.基金的歷史【友邦人壽】。2022/4/30,取自https://aia.moneydj.com/Content.asp?a=history\n16.賴韋廷(2021-11-08)。智能理財再進化 以客為本全方位 財富布局【遠見雜誌】。2022/4/30,取自https://www.gvm.com.tw/article/83704\n17.PG財經筆記(2021-08-25)。美國第一家機器人理財公司:Betterment【PG財經筆記】。2022/4/30,取自https://pgfinnote.com/betterment/\n18.沈庭安(2017-09-09)。為何能吸引民眾託付百億資產?美國理財機器人雙巨頭策略大剖析【iTHome】。2022/4/30,取自https://www.ithome.com.tw/news/116555\n19.張朝欽(2022-01-27)。瑞銀推進美國業務 砸14億美元買下Wealthfront 【中時新聞網】。2022/4/30,取自https://www.chinatimes.com/realtimenews/20220127002737-260410?chdtv\n20.Mr. Market市場先生(2022.01.01)。投資用理財機器人好嗎?有什麼優缺點?投資績效如何?(美國、台灣理財機器人介紹)【Mr. Market市場先生】。2022/4/30,取自 https://rich01.com/finance-robo-advisor-reviews/\n21.陳雅玲(2019-05-17)。AI智能理財機器人翻倍成長,各大金融機構搶食商機【財訊雙週刊、大大學院】。2022/4/30,取自https://www.smartm.com.tw/article/35383537cea3\n22.Lydia、Quen(2020-12-08)。「區塊鏈」到底是什麼?專業懶人包在這裡【CloudMile】。2022/4/30,取自 https://mile.cloud/zh/resources/blog/187/%E3%80%8C%E5%8D%80%E5%A1%8A%E9%8F%88%E3%80%8D%E5%88%B0%E5%BA%95%E6%98%AF%E4%BB%80%E9%BA%BC%EF%BC%9F%E5%B0%88%E6%A5%AD%E6%87%B6%E4%BA%BA%E5%8C%85%E5%9C%A8%E9%80%99%E8%A3%A1\n23.PANews(2020-12-18). The Block研究:「加密貨幣交易所」十年融資剖析-DCG投資拔頭籌、亞洲奪數量【BLOCKTEMPO】。2022/4/30,取自https://www.blocktempo.com/the-block-reasearch-cryptocurrency-exchange/\n24.Jeff(2020-09-15). 想投資Defi卻毫無頭緒?這檔基金或許能幫你解決難題【鏈新聞】。2022/4/30,取自https://www.abmedia.io/new-product-the-defi-pulse-index-on-tokensets\n25.動區動趨(2021-04-08). 堪比蘋果,加密貨幣總市值首破2兆美元!「近百項」幣種達到10億鎂市值【科技新報】。2022/4/30,取自https://technews.tw/2021/04/08/the-total-market-value-of-cryptocurrencies-breaks-2-trillion-usd/\n26.經濟日報(2021-1-28). 迎向貨幣新紀元 數位主權貨幣浪潮狂湧【經濟日報】。2022/4/30,取自https://money.udn.com/money/e404?adexclude\n27.工商時報 資產代幣化 台版STO正式啟航【工商時報】。2022/4/30,取自https://ctee.com.tw/topic/2019sto\n28.楊孟軒(2020-05-19)。曾是奇摩母公司的PX Pay幕後功臣 精誠:我要成為世界級軟體公司【天下雜誌】。2022/4/30,取自 https://www.cw.com.tw/article/5100307?template=transformers\n29.林妍溱(2019-06-11)。Salesforce以157億美元收購視覺化BI業者Tableau【iTHome】。 2022/4/30,取自https://www.ithome.com.tw/news/131188\n30.林妍溱(2022-02-01)。Citrix以165億美元出售並下市,將和Tibco合併【iTHome】。2022/4/30,取自https://www.ithome.com.tw/news/149169\n31.林稼弘(2021-09-29)。微軟、英特爾組成策略聯盟 聯強襄助SI物聯網應用上機雲端【DIGITIMES】。2022/4/30,取自 https://www.digitimes.com.tw/iot/article.asp?cat=130&cat1=40&id=0000620036_BHJLNPW04ECHV95PS2QDW\n32.尤傳莉(譯)(2012)。獲利世代Business Model Generation 自己動手,畫出你的商業模式(原作者:Alexander Osterwalder、Yves Pigneur。台北市:早安財經文化\n33.鍾佳華(2021-12-02)。柬埔寨政經概況【貿易俱樂部】。2022/4/30,取自 https://www.eximclub.com.tw/innerContent.aspx?Type=Publish&ID=4359&Continen=1&Country=%E6%9F%AC%E5%9F%94%E5%AF%A8%E7%8E%8B%E5%9C%8B\n34.刁曼蓬(2020.08.11)。看見新東協 台商新南向救援手【工商時報】。2022/4/30,取自 https://ctee.com.tw/special/308270.html\n35.鍾佳華(2022-1-5)。越南政經現況【貿易俱樂部】。2022/4/30,取自 https://www.eximclub.com.tw/innerContent.aspx?Type=Publish&ID=4369&Continen=1&Country=%E8%B6%8A%E5%8D%97\n36.徐遵慈(2020-09-02)。越南的轉型與失落【中華經濟研究院】。2022/4/30,取自https://www.cier.edu.tw/news/detail/69870\n37.駐胡志明經濟處(2020-07-24)。雖有疫情,越南銀行2020年上半年業績反倒更好【駐胡志明市台北經濟文化辦事去】。 2022/4/30,取自https://www.roc-taiwan.org/vnsgn/post/30602.html\n38.謝璧蓮(2020-08-11)。越南的基金發展概況【工商時報 名家評論】。2022/4/30,取自https://view.ctee.com.tw/economic/22258.html\n【英文部份】\n1.Newsroom(2022-04-06). Gartner Forecasts Worldwide IT Spending to Reach $4.4 Trillion in 2022. Gartner Press Release. 2022/4/30,Retrieve from https://www.gartner.com/en/newsroom/press-releases/2022-04-06-gartner-forecasts-worldwide-it-spending-to-reach-4-point-four-trillion-in-2022\n2.Dr. Carsten Wittrock、Banking hub(). Asset Management—What is it? Definition and development. Banking Hub by zeb. 2022/4/30,Retrieved from https://www.bankinghub.eu/themen/asset-management\n3.James Chen(2021, March 20). Financial assets. Investopedia. 2022/4/30,Retrieved from https://www.investopedia.com/terms/f/financialasset.asp\n4.Lubasha Heredia, Simon Bartletta, Joe Carrubba, Dean Frankle, Chris Mclntyre, Edoardo Palmisani, Anastasios Panagiotou, Neil Pardasani, Kedra Newsom Reeves, Thomas Schulte & Ben Sheridan(2021-01-08). The $100 Trillion Machine, Glocal Asset Management 2021. Boston Consulting Group. 2022/4/30,Retreieved from https://www.bcg.com/publications/2021/global-asset-management-industry-report\n5.Steve Fiorillo(2020-1-2). Bitcoin History: Timeline, Origins and Founder. [TheStreet]. 2022/4/30,Retrieved from https://www.thestreet.com/investing/bitcoin/bitcoin-history-14686578\n6.Steve Fiorillo(2020-1-2). What is Cryptocurrency? Everything You Need to Know. [TheStreet]. 2022/4/30,Retrieved from https://www.thestreet.com/investing/bitcoin/what-is-cryptocurrency-14679467\n7.Tech Geek(2018-04-18). What is Blockchain. Guide for Beginners. [Web Blog Message]. 2022/4/30,Retrieved from https://techgeek628.medium.com/what-is-blockchain-guide-for-beginners-ed093fdbb8c5; G0108932081; https://nccur.lib.nccu.edu.tw//handle/140.119/140618; https://nccur.lib.nccu.edu.tw/bitstream/140.119/140618/1/208101.pdf
-
8Academic Journal
المؤلفون: 陈相明
المساهمون: 北京大学经济学院 518000
مصطلحات موضوعية: 互联网金融 P2P 金融资产交易中心 资产证券化 ABS
Relation: 科学与财富. 2017, 50-50,52.; 1952204; http://hdl.handle.net/20.500.11897/488988
-
9Academic Journal
المؤلفون: 周治富
المساهمون: 北京大学经济学院博士后科研流动站, 中国信达资产管理股份有限公司博士后科研工作站
المصدر: 知网
Relation: 浙江金融.2017,53-59.; 1901584; http://hdl.handle.net/20.500.11897/467823
-
10Academic Journal
المساهمون: 中国长城资产管理股份有限公司博士后科研工作站, 北京大学经济学院博士后科研流动站
المصدر: 知网
Relation: 中国物价.2017,53-56.; 1897887; http://hdl.handle.net/20.500.11897/464316
-
11Academic Journal
المؤلفون: 陈瑞
المساهمون: 北京大学经济学院博士后科研流动站, 中国信达资产管理股份有限公司博士后科研工作站
المصدر: 知网
Relation: 现代管理科学.2017,63-65.; 1896666; http://hdl.handle.net/20.500.11897/463141
-
12Academic Journal
المؤلفون: 陈熙
مصطلحات موضوعية: 国有金融资产管理, 管理机制, 管理缺陷, 国有金融资产管理机制改革
Relation: 中国商贸,2014,(26):101-103; ZGSM201426051; http://dspace.xmu.edu.cn/handle/2288/113351
-
13Academic Journal
مصطلحات موضوعية: 居民家庭, 金融资产, 配置效率, 金融市场, Household, Financial Asset, Allocation Efficiency, Financial Market
Relation: 亚太经济,2016,(05):37-43; YTJJ201605007; https://dspace.xmu.edu.cn/handle/2288/163646
-
14Academic Journal
المؤلفون: 柴才
Relation: 财务与会计,2016,(04):75-77; CWKJ201604040; https://dspace.xmu.edu.cn/handle/2288/162220
-
15Academic Journal
المساهمون: 对外经济贸易大学国际财务与会计研究中心, 北京大学光华管理学院
المصدر: 知网
Relation: 金融研究.2016,66-82.; 1475782; http://hdl.handle.net/20.500.11897/448890
-
16Dissertation/ Thesis
المؤلفون: 李長瑋, Li, Chang-Wei
المساهمون: 張祐慈 周濟群, Chang, Yu-Tzu Chou, Chi-Chun
مصطلحات موضوعية: 語意網, 自然語言處理, 問答系統, 金融資產分類, 國際財務報導準則第9號, Semantic Web, Natural Language Processing, Question Answering, Classification of Financial Assets, IFRS 9
وصف الملف: 6613082 bytes; application/pdf
Relation: Aas, K., Jullum, M., & Løland, A. (2021). Explaining individual predictions when features are dependent: More accurate approximations to Shapley values. Artificial Intelligence, 298, 103502. https://doi.org/10.1016/j.artint.2021.103502\nAdadi, A., & Berrada, M. (2018). Peeking Inside the Black-Box: A Survey on Explainable Artificial Intelligence (XAI). IEEE Access, 6, 52138–52160. https://doi.org/10.1109/ACCESS.2018.2870052\nAlkhateeb, F., Baget, J.-F., & Euzenat, J. (2009). Extending SPARQL with regular expression patterns: For querying RDF. Web Semantics, 7(2), 57–73. Scopus. https://doi.org/10.1016/j.websem.2009.02.002\nAllen, J. (1995). Natural language understanding (2nd ed.). USA: Benjamin-Cummings Publishing Co., Inc.\nAngelov, P., & Soares, E. (2020). Towards explainable deep neural networks (xDNN). Neural Networks, 130, 185–194. https://doi.org/10.1016/j.neunet.2020.07.010\nAntoniou, G., & van Harmelen, F. (2004). Web Ontology Language: OWL. In International Handbooks on Information Systems. Handbook on Ontologies (pp. 67–92). Berlin, Heidelberg: Springer. https://doi.org/10.1007/978-3-540-24750-0_4\nBao, Y., Ke, B., Li, B., Yu, Y. J., & Zhang, J. (2020). Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine Learning Approach. Journal of Accounting Research, 58(1), 199–235. https://doi.org/10.1111/1475-679X.12292\nBarniv, R., Agarwal, A., & Leach, R. (1997). Predicting the outcome following bankruptcy filing: A three-state classification using neural networks. Intelligent Systems in Accounting, Finance and Management, 6(3), 177–194. https://doi.org/10.1002/(SICI)1099-1174(199709)6:33.0.CO;2-D\nBarwise, J. (1977). An Introduction to First-Order Logic. In HANDBOOK OF MATHEMATICAL LOGIC: Vol. 90. Studies in Logic and the Foundations of Mathematics (pp. 5–46). Elsevier. https://doi.org/10.1016/S0049-237X(08)71097-8\nBerners-Lee, T., Hendler, J., & Lassila, O. (2001). The semantic web. Scientific American, 284(5), 34–43. Scopus. https://doi.org/10.1038/scientificamerican0501-34\nBertomeu, J., Cheynel, E., Floyd, E., & Pan, W. (2020). Using machine learning to detect misstatements. Review of Accounting Studies. https://doi.org/10.1007/s11142-020-09563-8\nBrahim Batouche, Claire Gardent, & Anne Monceaux. (2015). Parsing Text into RDF graphs. Actas Del XXXI Congreso de La Sociedad Española Para El Procesamiento Del Lenguaje Natural. Presented at the Sociedad Española para el Procesamiento del Lenguaje Natural Conference 2015, Alicante. Retrieved from https://gplsi.dlsi.ua.es/sepln15/es/node/64\nBrown, P. F., Pietra, V. J. D., Pietra, S. A. D., & Mercer, R. L. (1993). The mathematics of statistical machine translation: Parameter estimation. Computational Linguistics, 19(2), 263–311.\nBuil-Aranda, C., Arenas, M., Corcho, O., & Polleres, A. (2013). Federating queries in SPARQL 1.1: Syntax, semantics and evaluation. Journal of Web Semantics, 18, 1–17. Scopus. https://doi.org/10.1016/j.websem.2012.10.001\nCalijorne Soares, M. A., & Parreiras, F. S. (2020). A literature review on question answering techniques, paradigms and systems. Journal of King Saud University - Computer and Information Sciences, 32(6), 635–646. https://doi.org/10.1016/j.jksuci.2018.08.005\nCambria, E., & White, B. (2014). Jumping NLP Curves: A Review of Natural Language Processing Research. IEEE Computational Intelligence Magazine, 9(2), 48–57. https://doi.org/10.1109/MCI.2014.2307227\nChanaa, A., & El Faddouli, N.-E. (2020). BERT and Prerequisite Based Ontology for Predicting Learner’s Confusion in MOOCs Discussion Forums. Artificial Intelligence in Education, 54–58. Cham: Springer International Publishing. https://doi.org/10.1007/978-3-030-52240-7_10\nChen, H., Lundberg, S., & Lee, S.-I. (2021). Explaining Models by Propagating Shapley Values of Local Components. In Studies in Computational Intelligence. Explainable AI in Healthcare and Medicine: Building a Culture of Transparency and Accountability (pp. 261–270). Cham: Springer International Publishing. https://doi.org/10.1007/978-3-030-53352-6_24\nChen, Y. (2022). Abnormal Data Monitoring and Analysis Based on Data Mining and Neural Network. Journal of Sensors, 2022, e2635819. https://doi.org/10.1155/2022/2635819\nChowdhary, K. R. (2020). Natural Language Processing. In Fundamentals of Artificial Intelligence (pp. 603–649). New Delhi: Springer India. https://doi.org/10.1007/978-81-322-3972-7_19\nCooper, L. A., Holderness, D. K., Jr., Sorensen, T. L., & Wood, D. A. (2019). Robotic Process Automation in Public Accounting. Accounting Horizons, 33(4), 15–35. https://doi.org/10.2308/acch-52466\nCovaci, F., Buchmann, R., & Dragos, R. (2022, February 3). Towards a Knowledge Graph-specific Definition of Digital Transformation: An Account Networking View for Auditing. 2, 637–644. SCITEPRESS. https://doi.org/10.5220/0010875000003116\nDieber, J., & Kirrane, S. (2020, November 30). Why model why? Assessing the strengths and limitations of LIME. arXiv. https://doi.org/10.48550/arXiv.2012.00093\nDyer, M. G. (1995). Connectionist Natural Language Processing: A Status Report. In The Springer International Series In Engineering and Computer Science. Computational Architectures Integrating Neural And Symbolic Processes: A Perspective on the State of the Art (pp. 389–429). Boston, MA: Springer US. https://doi.org/10.1007/978-0-585-29599-2_12\nFigueroa, A., & Neumann, G. (2016). Context-aware semantic classification of search queries for browsing community question–answering archives. Knowledge-Based Systems, 96, 1–13. https://doi.org/10.1016/j.knosys.2016.01.008\nHaenlein, M., & Kaplan, A. (2019). A Brief History of Artificial Intelligence: On the Past, Present, and Future of Artificial Intelligence. California Management Review, 61(4), 5–14. https://doi.org/10.1177/0008125619864925\nHeath, T., & Bizer, C. (2011). Linked Data: Evolving the Web into a Global Data Space. Synthesis Lectures on the Semantic Web: Theory and Technology, 1(1), 1–136. https://doi.org/10.2200/S00334ED1V01Y201102WBE001\nHutchins, J. (2006). The history of machine translation in a nutshell. Retrieved from https://www.semanticscholar.org/paper/The-history-of-machine-translation-in-a-nutshell-Hutchins/0965ae7b0fb9c709b37a2c6231cb9db6a657672b\nJoachims, T. (2002). Learning to Classify Text Using Support Vector Machines. Springer Science & Business Media.\nKitaev, N., & Klein, D. (2018). Constituency Parsing with a Self-Attentive Encoder. ArXiv:1805.01052 [Cs]. Retrieved from http://arxiv.org/abs/1805.01052\nKurzweil, R. (2006). The singularity is near: When humans transcend biology.\nLavinia-Mihaela, C. (2019). How Ai Can Be Part of Solving Accounting and Business Issues? International Multidisciplinary Scientific GeoConference : SGEM, 19(2.1), 305–312. Sofia, Bulgaria: Surveying Geology & Mining Ecology Management (SGEM). https://doi.org/10.5593/sgem2019/2.1/S07.040\nLeitner-Hanetseder, S., Lehner, O. M., Eisl, C., & Forstenlechner, C. (2021). A profession in transition: Actors, tasks and roles in AI-based accounting. Journal of Applied Accounting Research, 22(3), 539–556. https://doi.org/10.1108/JAAR-10-2020-0201\nLi, F. (2010). The Information Content of Forward-Looking Statements in Corporate Filings—A Naïve Bayesian Machine Learning Approach. Journal of Accounting Research, 48(5), 1049–1102. https://doi.org/10.1111/j.1475-679X.2010.00382.x\nLopez V., Uren V., Sabou M., & Motta E. (2011). Is Question Answering fit for the Semantic Web?: A survey. Semantic Web, 2(2), 125–155. https://doi.org/10.3233/SW-2011-0041\nMcCorduck, P. (2004). Machines who think: A personal inquiry into the history and prospects of artificial intelligence. Natick, Mass.: A.K. Peters.\nMiller, G. A. (1995). WordNet: A lexical database for English. Communications of the ACM, 38(11), 39–41. https://doi.org/10.1145/219717.219748\nNigam, K., Mccallum, A. K., Thrun, S., & Mitchell, T. (2000). Text Classification from Labeled and Unlabeled Documents using EM. Machine Learning, 39(2), 103–134. https://doi.org/10.1023/A:1007692713085\nOlshannikova, E., Olsson, T., Huhtamäki, J., & Kärkkäinen, H. (2017). Conceptualizing Big Social Data. Journal of Big Data, 4(1), 3. https://doi.org/10.1186/s40537-017-0063-x\nO’Riain, S., McCrae, J., Cimiano, P., & Spohr, D. (2015). Using SPIN to Formalise XBRL Accounting Regulations on the Semantic Web. The Semantic Web: ESWC 2012 Satellite Events, 58–72. Berlin, Heidelberg: Springer. https://doi.org/10.1007/978-3-662-46641-4_5\nPannu, A., & Student, M. (2015). Artificial Intelligence and its Application in Different Areas. International Journal of Engineering and Innovative Technology, 4(10). Retrieved from https://www.semanticscholar.org/paper/Artificial-Intelligence-and-its-Application-in-Pannu-Student/9a4d9a755134e612854db1897c03adb3983413df\nPerols, J. (2011). Financial Statement Fraud Detection: An Analysis of Statistical and Machine Learning Algorithms. AUDITING: A Journal of Practice & Theory, 30(2), 19–50. https://doi.org/10.2308/ajpt-50009\nPetkov, R. (2019). Artificial Intelligence (AI) and the Accounting Function—A Revisit and a New Perspective for Developing Framework. Journal of Emerging Technologies in Accounting, 17(1), 99–105. https://doi.org/10.2308/jeta-52648\nPorteous, I., Newman, D., Ihler, A., Asuncion, A., Smyth, P., & Welling, M. (2008). Fast collapsed gibbs sampling for latent dirichlet allocation. Proceedings of the 14th ACM SIGKDD International Conference on Knowledge Discovery and Data Mining, 569–577. New York, NY, USA: Association for Computing Machinery. https://doi.org/10.1145/1401890.1401960\nQiu, J. (2021). Analysis of Human Interactive Accounting Management Information Systems Based on Artificial Intelligence. Journal of Global Information Management (JGIM), 30(7), 1–13. https://doi.org/10.4018/JGIM.294905\nQuinn, T. P., Jacobs, S., Senadeera, M., Le, V., & Coghlan, S. (2022). The three ghosts of medical AI: Can the black-box present deliver? Artificial Intelligence in Medicine, 124, 102158. https://doi.org/10.1016/j.artmed.2021.102158\nRussell, S., & Norvig, P. (2020). Artificial Intelligence: A Modern Approach (4th edition). Hoboken: Pearson.\nSamek, W., & Müller, K.-R. (2019). Towards Explainable Artificial Intelligence. In Explainable AI: Interpreting, Explaining and Visualizing Deep Learning (pp. 5–22). Cham: Springer International Publishing. https://doi.org/10.1007/978-3-030-28954-6_1\nSchank, R. C. (1975). Conceptual information processing.\nSetzu, M., Guidotti, R., Monreale, A., Turini, F., Pedreschi, D., & Giannotti, F. (2021). GLocalX - From Local to Global Explanations of Black Box AI Models. Artificial Intelligence, 294, 103457. https://doi.org/10.1016/j.artint.2021.103457\nShi, N., Zeng, Q., Lee, R., Shi, N., Zeng, Q., & Lee, R. (2020). XAI Language Tutor—A XAI-based Language Learning Chatbot using Ontology and Transfer Learning Techniques. International Journal on Natural Language Computing (IJNLC), 9(5), 1. https://doi.org/10.5121/ijnlc.2020.9501\nSong, F., Zacharewicz, G., & Chen, D. (2013). An ontology-driven framework towards building enterprise semantic information layer. Advanced Engineering Informatics, 27(1), 38–50. https://doi.org/10.1016/j.aei.2012.11.003\nTuring, A. M. (1937). On Computable Numbers, with an Application to the Entscheidungsproblem. Proceedings of the London Mathematical Society, s2-42(1), 230–265. https://doi.org/10.1112/plms/s2-42.1.230\nTuring, A. M. (1950). I.—COMPUTING MACHINERY AND INTELLIGENCE. Mind, LIX(236), 433–460. https://doi.org/10.1093/mind/LIX.236.433\nVeena G, Deepa Gupta, Akshay Anil, & Akhil S. (2019). An Ontology Driven Question Answering System for Legal Documents. 2019 2nd International Conference on Intelligent Computing, Instrumentation and Control Technologies (ICICICT), 1, 947–951. https://doi.org/10.1109/ICICICT46008.2019.8993168\nWeygandt, J. J., Kimmel, P. D., & Kieso, D. E. (2022). Financial Accounting with International Financial Reporting Standards. Wiley.\nYu R., & Alì G. S. (2019). What’s Inside the Black Box? AI Challenges for Lawyers and Researchers. Legal Information Management, 19(1), 2–13. https://doi.org/10.1017/S1472669619000021\n吳泰廷、楊文新、崔文(2012)。語意網、鏈結資料與開放資料之實務技術與應用。電腦與通訊,(145),102–109。\n周濟群、周國華、戚玉樑(2017)。以知識本體技術塑模會計知識之研究。電子商務學報,19(1),51–81。https://doi.org/10.6188/JEB.2017.19(1).03\n戚玉樑(2005)。以本體技術為基礎的知識庫建置程序及其應用。資訊、科技與社會學報,5(2),1–18。\n江美艷、陳欣怡(2016)。金融工具大變革──談IFRS 9。證券暨期貨月刊,34(4),30–43。; G0105353504; https://nccur.lib.nccu.edu.tw//handle/140.119/140974; https://nccur.lib.nccu.edu.tw/bitstream/140.119/140974/1/350401.pdf
-
17Academic Journal
المساهمون: 北京大学光华管理学院博士后流动站,北京100871, 中国工商银行博士后科研工作站,北京100140, 内蒙古国税局,内蒙古呼和浩特,010019
المصدر: 万方 ; 知网 ; CSSCI ; http://d.g.wanfangdata.com.cn/Periodical_jjjw201204021.aspx
Relation: 经济经纬.2012,(4),100-104.; 685154; http://hdl.handle.net/20.500.11897/73353
-
18Academic Journal
المؤلفون: 黄霖华, HUANG Lin-hua, 曲晓辉, QU Xiao-hui, 张瑞丽, ZHANG Rui-li
مصطلحات موضوعية: 公允价值, fair value, 投资者情绪, investor sentiment, 控制权, controlling rights, 可供出售金融资产, available-for-sale financial assets
Relation: 厦门大学学报(哲学社会科学版), 2015,227(1):99-109; http://dspace.xmu.edu.cn/handle/2288/97894
-
19Academic Journal
المساهمون: 周亚虹 上海财经大学.经济学院, 刘冲 北京大学.经济学院, 宗庆庆 上海财经大学.公共经济与管理学院
المصدر: CSSCI ; 知网
Relation: 金融研究.2015,99-114.; 1411923; http://hdl.handle.net/20.500.11897/445887
-
20Academic Journal
المساهمون: 西南财经大学公共管理学院, 北京大学国家发展研究院
المصدر: 知网
Relation: 投资研究.2015,(05),18-32.; 1365289; http://hdl.handle.net/20.500.11897/428226