<?xml version="1.0" encoding="UTF-8"?>
<record
    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
    xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"
    xmlns="http://www.loc.gov/MARC21/slim">

  <leader>03790nas|a2200445 i 4500</leader>
  <controlfield tag="005">20260818171555.0</controlfield>
  <controlfield tag="008">121095s1991    th uu m rtt  00|  a1eng d</controlfield>
  <datafield tag="035" ind1=" " ind2=" ">
    <subfield code="a">.b10495162</subfield>
  </datafield>
  <datafield tag="099" ind1=" " ind2="9">
    <subfield code="a">AIT RSPR no. SM-91-05</subfield>
  </datafield>
  <datafield tag="100" ind1="1" ind2=" ">
    <subfield code="a">Chen, En-chung</subfield>
  </datafield>
  <datafield tag="245" ind1="1" ind2="0">
    <subfield code="a">Performance measurement of high technology companies in Taiwan :</subfield>
    <subfield code="b">an application of financial ratio analysis</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Bangkok :</subfield>
    <subfield code="b">Asian Institute of Technology,</subfield>
    <subfield code="c">1991</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">63 leaves +</subfield>
    <subfield code="e">1 online resource</subfield>
  </datafield>
  <datafield tag="490" ind1="1" ind2=" ">
    <subfield code="a">Research studies project report ;</subfield>
    <subfield code="v">no. SM-91-05</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
    <subfield code="a">A research study submitted in partial fulfillment of the requirements for the degree of Master of Business Administration, School of Management</subfield>
  </datafield>
  <datafield tag="502" ind1=" " ind2=" ">
    <subfield code="a">Research Studies Project Report (M.B.A.) - Asian Institute of Technology, 1991</subfield>
  </datafield>
  <datafield tag="520" ind1=" " ind2=" ">
    <subfield code="a">Among technology-related issues, high technology areas are one of the high lights. There were many discussions on the management of high technology industries. But, only a few discussed on financial perspectives. This research attempts to identify financial characteristics existing in high tech areas by conducting a comprehensive comparison between high tech and nonhigh tech companies in Taiwan. The author applied the tools of financial ratio analysis and some statistical techniques such as T- test, factor analysis and discriminant analysis to identify the differences, similarities and the degree of importance among the significant variables between high tech and non- high tech companies. The results of this research show that there are significant differences on profitability, liquidity, fixed assets turnover, receivables, inventory, productivity and P/ E ratio, and there are not much differences on capital structure and sales growth rate between high tech companies and non- high tech companies in Taiwan. High liquidity, receivables, inventory, P/E ratio and assets turnover have been proved as the financial characteristics existing in Taiwan's hightech companies. Combining with other characteristics in high tech areas such as the rapid change in technology, the market, products, higher proportion of skilled employees, higher R&amp;D expenditures and short product life cycles, the results of this research can provide the management some useful information for decision making.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">Ratio analysis</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">High technology industries</subfield>
    <subfield code="x">Taiwan</subfield>
  </datafield>
  <datafield tag="700" ind1="1" ind2=" ">
    <subfield code="a">Soegaard, Ragnar,</subfield>
    <subfield code="e">Chairperson</subfield>
  </datafield>
  <datafield tag="700" ind1="1" ind2=" ">
    <subfield code="a">Gougeon, Patrick,</subfield>
    <subfield code="e">Examination committee</subfield>
  </datafield>
  <datafield tag="700" ind1="1" ind2=" ">
    <subfield code="a">Ponson, Bruno,</subfield>
    <subfield code="e">Examination committee</subfield>
  </datafield>
  <datafield tag="710" ind1="2" ind2=" ">
    <subfield code="a">Government of Republic of China,</subfield>
    <subfield code="e">Scholarship donor</subfield>
  </datafield>
  <datafield tag="810" ind1="2" ind2=" ">
    <subfield code="a">Asian Institute of Technology.</subfield>
    <subfield code="t">Research studies project report ;</subfield>
    <subfield code="v">no. SM-91-05</subfield>
  </datafield>
  <datafield tag="856" ind1=" " ind2=" ">
    <subfield code="3">Full-Text</subfield>
    <subfield code="u">http://203.159.5.9/ait-thesis/detail.php?q=B17062</subfield>
  </datafield>
  <datafield tag="907" ind1=" " ind2=" ">
    <subfield code="a">.b10495162</subfield>
    <subfield code="b">mnait</subfield>
    <subfield code="c">y</subfield>
  </datafield>
  <datafield tag="902" ind1=" " ind2=" ">
    <subfield code="a">240424</subfield>
  </datafield>
  <datafield tag="998" ind1=" " ind2=" ">
    <subfield code="b">2</subfield>
    <subfield code="c">951012</subfield>
    <subfield code="d">m</subfield>
    <subfield code="e">a  </subfield>
    <subfield code="f">y</subfield>
    <subfield code="g">0</subfield>
  </datafield>
  <datafield tag="945" ind1=" " ind2=" ">
    <subfield code="l">mnait</subfield>
  </datafield>
  <datafield tag="945" ind1=" " ind2=" ">
    <subfield code="l">mnait</subfield>
  </datafield>
  <datafield tag="945" ind1=" " ind2=" ">
    <subfield code="l">mnarc</subfield>
  </datafield>
  <datafield tag="945" ind1=" " ind2=" ">
    <subfield code="l">mnarc</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="c">20</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="c">40</subfield>
  </datafield>
  <datafield tag="909" ind1=" " ind2=" ">
    <subfield code="a">Barcode : 30050003112215</subfield>
    <subfield code="b">CREATED : 1995-10-15</subfield>
    <subfield code="c">RECORD # : i10621118</subfield>
    <subfield code="d">LPATRON : 1017892</subfield>
    <subfield code="e">LCHKIN : 2006-02-11</subfield>
    <subfield code="f"># RENEWALS : 0</subfield>
    <subfield code="g"># OVERDUE : 0</subfield>
    <subfield code="h">IUSE3 : 0</subfield>
    <subfield code="i">TOT CHKOUT : 1</subfield>
    <subfield code="j">TOT RENEW : 0</subfield>
  </datafield>
  <datafield tag="909" ind1=" " ind2=" ">
    <subfield code="a">Barcode : 30050003419669</subfield>
    <subfield code="b">CREATED : 1995-10-15</subfield>
    <subfield code="c">RECORD # : i1062112x</subfield>
    <subfield code="d">LPATRON : 1013996</subfield>
    <subfield code="e">LCHKIN : 2003-10-07</subfield>
    <subfield code="f"># RENEWALS : 0</subfield>
    <subfield code="g"># OVERDUE : 0</subfield>
    <subfield code="h">IUSE3 : 0</subfield>
    <subfield code="i">TOT CHKOUT : 2</subfield>
    <subfield code="j">TOT RENEW : 0</subfield>
  </datafield>
  <datafield tag="909" ind1=" " ind2=" ">
    <subfield code="a">Barcode : 30050160106349</subfield>
    <subfield code="b">CREATED : 2016-04-21</subfield>
    <subfield code="c">RECORD # : i12944166</subfield>
    <subfield code="d">LPATRON : 0</subfield>
    <subfield code="e">LCHKIN : -</subfield>
    <subfield code="f"># RENEWALS : 0</subfield>
    <subfield code="g"># OVERDUE : 0</subfield>
    <subfield code="h">IUSE3 : 0</subfield>
    <subfield code="i">TOT CHKOUT : 0</subfield>
    <subfield code="j">TOT RENEW : 0</subfield>
  </datafield>
  <datafield tag="909" ind1=" " ind2=" ">
    <subfield code="a">Barcode : 30050120909642</subfield>
    <subfield code="b">CREATED : 2020-03-20</subfield>
    <subfield code="c">RECORD # : i13268259</subfield>
    <subfield code="d">LPATRON : 0</subfield>
    <subfield code="e">LCHKIN : -</subfield>
    <subfield code="f"># RENEWALS : 0</subfield>
    <subfield code="g"># OVERDUE : 0</subfield>
    <subfield code="h">IUSE3 : 0</subfield>
    <subfield code="i">TOT CHKOUT : 0</subfield>
    <subfield code="j">TOT RENEW : 0</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">86730</subfield>
    <subfield code="d">86730</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">MAIN</subfield>
    <subfield code="b">MAIN</subfield>
    <subfield code="c">mnait</subfield>
    <subfield code="d">2026-08-18</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">AIT RSPR no. SM-91-05</subfield>
    <subfield code="p">30050003112215</subfield>
    <subfield code="r">2026-08-18 17:15:55</subfield>
    <subfield code="t">1</subfield>
    <subfield code="w">2026-08-18</subfield>
    <subfield code="y">20</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">MAIN</subfield>
    <subfield code="b">MAIN</subfield>
    <subfield code="c">mnait</subfield>
    <subfield code="d">2026-08-18</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">AIT RSPR no. SM-91-05</subfield>
    <subfield code="p">30050003419669</subfield>
    <subfield code="r">2026-08-18 17:15:55</subfield>
    <subfield code="t">2</subfield>
    <subfield code="w">2026-08-18</subfield>
    <subfield code="y">20</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">MAIN</subfield>
    <subfield code="b">MAIN</subfield>
    <subfield code="c">mnarc</subfield>
    <subfield code="d">2026-08-18</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">AIT RSPR no. SM-91-05</subfield>
    <subfield code="p">30050160106349</subfield>
    <subfield code="r">2026-08-18 17:15:55</subfield>
    <subfield code="t">1</subfield>
    <subfield code="w">2026-08-18</subfield>
    <subfield code="y">40</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">MAIN</subfield>
    <subfield code="b">MAIN</subfield>
    <subfield code="c">mnarc</subfield>
    <subfield code="d">2026-08-18</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">AIT RSPR no. SM-91-05</subfield>
    <subfield code="p">30050120909642</subfield>
    <subfield code="r">2026-08-18 17:15:55</subfield>
    <subfield code="t">3</subfield>
    <subfield code="w">2026-08-18</subfield>
    <subfield code="y">20</subfield>
  </datafield>
</record>
