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Bankruptcy and Insolvency Taxation

為了解決CMA的問題，作者Newton, Grant W.,Liquerman, Robert 這樣論述：

Grant Newton CPA, CIRA, CMA (Medford, OR) is the founder and President of the National Association of Insolvency Accountants. He is also the editor and contributing author of CMA Review (Malibu Publishing). Dr. Newton is a former member of the AICPA’s Task Force on Financial Reporting by Entities in

Reorganization Under the Bankruptcy Code, which resulted in the issuance of AICPA Statement of Position 90-7. He speaks throughout the United States on bankruptcy and insolvency matters and is frequently an expert witness on bankruptcy issues.Robert Liquerman (Washington, D.C.) is a principal in KP

MG LLP’s Washington National Tax Practice, Corporate Tax Group, specializing in matters under Subchapter C of the Internal Revenue Code. He is an adjunct professor of law in the LL.M. program at the Georgetown University Law Center and previously served as an adjunct professor in the LL.M. program a

t The College of William & Mary, Marshall-Wythe School of Law. He is a frequent speaker on bankruptcy and tax issues at various tax institutes and conferences around the country.

CMA進入發燒排行的影片

COVID-19 疫情期間企業授信策略之研究

為了解決CMA的問題，作者蔡燕玲 這樣論述：

本研究將以台灣地區某資訊通路商之「授信策略」為主，進行客戶狀況之比較，是否可以透過信用風險模組影響因子來訂定出更為符合現況之授信機制，授信因子的部份透過專家訪談來分出重要性為何，並以敘述性進行分析，找出最重要的因子，來幫助資訊通路商來針對授信策略進行調整，並且利用2018年1月到2021年12月共計48個月樣本數150家的賒銷、收現的客戶應收帳款來解析疫情前後整個應收帳款，從客戶基本資料表、每月銷售統計、應收帳款報表來進行整理，計算應收帳款平均加權週轉天數的差異，從每月的資料整理成每年進行群組比對。由實證結果，該資訊通路商的交易型態94%是賒銷，應收帳款加權平均的轉天期的長短，說明疫情之前周

轉天期較短，疫情之後因周轉問題慢慢浮現，導致應收帳款回收天期較長，故利用此深入探討的機會檢視授信策略修正，整理了所有應收帳款收款率及應收帳款加權平均周轉天期的結論後，進行檢討授信策略政策，發現除了風險因子特別注意之外，應加強與客戶交易後的應收帳款管理，故提出建議，修正公司的信用評等表，建議其業務部門及授信部門將此點列入參考數據，後續將可以做風險控管及客戶分級。

Frontiers of Intelligent Medical Engineering

為了解決CMA的問題，作者 這樣論述：

Dr. Zhe Liu is a professor at the Academy of Medical Engineering and Translational Medicine, Tianjin University, China. He obtained his Ph.D from the Institute of Chemistry, CAS in 2007, and worked as a postdoctoral researcher at the Molecular Imaging Research Center, Stanford University and Helmhol

tz Institute of Biomedical Engineering, Aachen University of Technology from 2007 to 2013. He became a full professor at the Institute of Biomaterials and Engineering, CAS in 2014 and moved to Tianjin University in 2018. His research has been focused on medical molecular probes, drug delivery, image

-assisted diagnosis and visualized medicine, fields in which he has published more than 30 SCI articles.Dr. Dong Ming is a Chair Professor of the Department of Biomedical Engineering and the director of Academy of Medical Engineering and Translational Medicine, Tianjin University. He received his BS

c and PhD degrees in biomedical engineering at Tianjin University, China in 1999 and 2004, respectively. He then worked as a research associate in the Department of Orthopaedics and Traumatology, Li Ka Shing Faculty of Medicine, University of Hong Kong from 2002 to 2003 and was a visiting scholar in

the Division of Mechanical Engineering and Mechatronics, University of Dundee from 2005 to 2006. Afterwards, he became a TJU faculty in the College of Precision Instruments and Optoelectronics Engineering in 2006 and was promoted to full professor of biomedical engineering since 2011. His major res

earch interests include neural engineering, brain-computer interaction, rehabilitation engineering and Neuro-ergonomics.He has also organized and hosted over 20 international and national conferences as the Session Chair or Track Chair over the last 10 years, and was the General Chair of the 2012 an

d 2018 IEEE International Conference on Virtual Environments, Human -Computer Interfaces and Measurement Systems.Dr. Feng He received his MSc and PhD degrees of biomedical engineering from Tianjin University in 1998 and 2009, respectively. He is now a tenure-track associate professor in School of Pr

ecision Instrument and Opto-Electronics Engineering of Tianjin University, China. His research interests include neural engineering, biomedical signal detection and processing, and medical instrument design. Dr. He also holds a membership of Institute of Electrical and Electronics Engineers (IEEE) a

nd Chinese Association for Artificial Intelligence (CAAI). He is a senior member of Chinese Society of Biomedical Engineering (CSBME) and Medical Engineering Division of Chinese Medical Association (CMA).

我國小學閱讀理解教學成效之後設分析

為了解決CMA的問題，作者蘇郁棻 這樣論述：

摘 要本研究旨在探究臺灣地區國小階段閱讀理解教學的成效，並進一步探討閱讀理解教學介入，對於增進閱讀理解歷程中字詞義理解、文本理解、摘要、推論和理解監控等能力的成效，以及不同的調節變項對國小閱讀理解教學成效的影響。本研究採用後設分析研究法，蒐集臺灣1995年至2021年間以國小學童為對象進行閱讀理解教學的相關文獻，接著以選用準則進行篩選，最後納入79篇期刊論文進行進行探討。研究獲致結論如下：一、我國小學階段閱讀理解教學可達中度顯著立即效果。二、學習年段是影響閱讀理解教學成效的調節變項。三、教學總時間達1441～2000分鐘是影響閱讀理解教學效果的調節變項。四、融入的教學領域是影響中年級和摘要

閱讀理解教學成效的調節變項。五、教學媒材的選用是影響閱讀理解教學的調節變項。最後，研究者根據所獲致結論，對閱讀理解的研究及教學實務提出建議供參考。