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題名 伊斯蘭銀行和一般銀行的比較研究：以甘比亞和英國為例
Comparative Study on Islamic and Conventional Banks: Cases in The Gambia and United Kingdom
作者 杜荷萍
Drammeh, Habibatou
貢獻者 蔡政憲
Tsai, Jason Cheng Hsien
杜荷萍
Drammeh, Habibatou
關鍵詞 伊斯蘭銀行
金融危機
Sharia
Islamic banks
Conventional banks
Riba
Financial crisis
日期 2013
上傳時間 10-Feb-2014 14:52:27 (UTC+8)
摘要 This research paper investigates the performance of Islamic and Conventional banks in The Gambia and United Kingdom for the periods 2008/2009 to 2012. Islamic banking is conceived by many as a recent phenomenon which in the last few decades attracted lots of attention and discussions. Islamic banking is a system of banking that is in consistent with Islamic law (Sharia). Islam does not allow the payment or acceptance of interest charges (Riba) in banking activities such as lending and depositing of money. Whiles Conventional banks deal with Interest, Islamic banks method of operation is strictly based on Sharia principles (profit, loss and risk sharing).
The objective of this study is to analyze and investigate the impact of the financial crisis on the performance of some Islamic and Conventional banks in The Gambia and United Kingdom. Financial ratios are used to measure Profitability, Liquidity and Financial Leverage of the banks. The empirical results of the analysis showed that the Islamic banks selected for the study generally fared better than their counterpart Conventional banks in terms of Liquidity and Financial Leverage during and after the financial crisis. Among other findings, the selected Conventional Banks in this study are found to be relatively more profitable than their peer Islamic banks from 2008/2009 to 2012.
參考文獻 Periodicals:
Aggarwal, Rajesh. K., and Yousef, Tarik, (2000), Islamic Banks and Investment Financing, Journal of Money, Credit and Banking, Vol. 32, No. 1, pp. 93.
Amba, Muni, Sekhar, and Almukharreq, Fayza, (2013), Impact of the Financial Crisis on Profitability of the Islamic Banks Vs. Conventional Banks- Evidence from GCC, International Journal of Financial Research Vol. 4, No. 3, pp. 83.
Hanif, Muhammad, (2011), Differences and Similarities in Islamic and Conventional Banking, International Journal of Business and Social Science Vol. 2 No. 2, pp. 166-168.
Smolo, Edib, and Mirakhor, Abbas, (2010), the Global Financial Crisis and its Implications for the Islamic Financial Industry, International Journal of Islamic and Middle Eastern Finance and Management Vol. 3 No. 4, pp. 372 Emerald 3.
Contributions to Collective Work:
Ahmad Mareyah, Mohammad, and Pandey, Dr. Dayanand, (2010), Are Islamic banks better immunized than Conventional banks in the current economic crisis? 10th Global Conference on Business & Economics ISBN: 978-0-9830452-1-2 pp.13 – 17.
Magazines and Newspapers:
African Business Magazine, (2011), African Banker, Banking in West Africa, The Gambia: Robust Competition, accessed from (http://africanbusinessmagazine.com/african-banker/reforms/banking-in-west-africa) on November 25, 2013.
EU-business, (2013), United Kingdom: Country Overview. The UK, a Leading Trading Power and Financial Center, is the third largest Economy in Europe after Germany and France, accessed from (http://www.eubusiness.com/europe/uk) on November 9, 2013.
Ganesh, Shubha, (2008), What Cause the Financial Crisis? The Economic Times, ET Bureau, accessed from (http://articles.economictimes.indiatimes.com/2008-10-05/news/28398857_1_lending-standards-property-prices-financial-crisis) on November 28, 2013.
Reuters, (2009), Three Top Economists Agree 2009 Worst Financial Crisis since Great Depression; Risks Increase if Right Steps are Not Taken, accessed from (http://www.reuters.com/article/2009/02/27/idUS193520+27-Feb-2009+BW20090227) on November 22, 2013.
The Guardian, (2012), Strong UK Services Sector Survey Boosts Recovery Hopes, retrieved from (http://www.theguardian.com/business/2012/apr/04/strong-uk-services-sector-survey) on November 25, 2013.
Vizcaino, Bernardo, (2013), Britain aims to be first Western Country to issue Sovereign Islamic Bond, retrieved from Reuters (http://uk.reuters.com/article/2013/10/29/uk-britain-finance-islamic-idUKBRE99S00I20131029) on November 28, 2013.
Research/Data Sources:
Addawe, Salad, (2012), what are the Impacts of the Global Financial Crisis on Islamic Banking System and how Islamic Bank Spared from the Crisis? Master’s Thesis, Department of Accounting Aalto University, School of Economics, pp. 1.
Ahmad, Waseem, (2008), Islamic Banking in the United Kingdom: Opportunities and Challenges, MSc Accounting and Finance, Kingston Business School: Kingston University, London, pp. 11,
Ahmad, Ziauddin, Islamic Banking: State of the Art, pp. 1 accessed from (http://www.isdb.org/irj/go/km/docs/documents/IDBDevelopments/Internet/English/IRTI/CM/downloads/IES_Articles/Vol%202-1..Ziauddin..ISLAMIC%20BANKING.pdf) on October 10 2013.
Alston, Alisa and Moukhtara, Marianne, The Gambia, accessed from (http://fic.wharton.upenn.edu/fic/africa/Gambia%20Final.pdf) August 5, 2013.
Andrews, Mark, (2010), Islamic Finance, the Quarterly Independent Risk Review for Banks and Financial Institutions Worldwide, accessed from (http://www.riskrewardlimited.com/admin/pdf/Islamic%20Finance%20Articles%20by%20MCA.pdf) July 24, 2013.
A student of Darul-Uloom, Bury, U.K (2001), Definition of Interest, Inter-Islam, accessed from (http://www.inter-islam.org/Prohibitions/intrst.htm#Definition) November 21, 2013
Bank of England, Prudential Regulatory Authority, Banks and Building Socialites List, accessed from (http://www.bankofengland.co.uk/pra/Pages/authorisations/banksbuildingsocietieslist.aspx) on October 28, 2013.
Burgess, Stephen, (2011), Quarterly Bulletin Q3. Measuring Financial Sector Output and Its Contribution to UK GDP, accessed from (http://www.bankofengland.co.uk/publications/Documents/quarterlybulletin/qb110304.pdf) on November 25, 2013.
Central Intelligence Agency (CIA), The World Factbook, United Kingdom, accessed from (https://www.cia.gov/library/publications/the-world-factbook/geos/uk.html) on November 9, 2013.
Central Intelligence Agency (CIA), World Factbook for Gambia, The, 2012. Introduction The Gambia, accessed from (https://www.cia.gov/library/publications/the-world-factbook/geos/countrytemplate_ga.html) on November 9, 2013.
Deuteronomy 23:19, Old Testament of the Bible, accessed from (http://www.biblegateway.com/verse/en/Deuteronomy%2023:19 ) November 22, 2013.
Gafoor, A.L.M., Abdul, (1995), Interest-free Commercial Banking, Chapter 4. Islamic banking accessed from (http://users.bart.nl/~abdul/chap4.html) on November 21, 2013.
Hadžić, Dr. Fikret, Conventional and Islamic Banking, Bosna Bank International, accessed from (http://www.bbi.ba/web/index.php?option=com_content&view=article&id=56&Itemid=199&lang=en) on November 21, 2013.
History of banking, Wikipedia, the free encyclopedia, retrieved from (http://en.wikipedia.org/wiki/History_of_banking) on November 6, 2013.
Human Development index, International Human Development Indicator, The Gambia, accessed from (http://hdrstats.undp.org/en/countries/profiles/GMB.html) on December 1, 2013.
International Monetary Fund (IMF) Country Report No. 12/17 (2012), The Gambia, accessed from (http://www.imf.org/external/pubs/ft/scr/2012/cr1217.pdf) on October 23 2013.
Iqbal, Munawari, (2001), Islamic and Conventional Banking in the Nineties: A Comparative Study. Islamic Economic Studies Vol.8, No.2, pp.1-26.
Islamic banking, Institute of Islamic Banking and Insurance, accessed from (http://www.islamic-banking.com/what_is_ibanking.aspx) on November 01, 2013.
Jewish Encyclopedia, (2002) to 2011, Usury, accessed from
(http://www.jewishencyclopedia.com/articles/14615-usury) on November 22, 2013.
Macro Economy Meter, Key Economic Indicators of The Gambia, accessed from (http://mecometer.com/country/the-gambia/) on October 10, 2013.
Macro Economy Meter, Key Economic Indicators of United Kingdom, accessed from (http://mecometer.com/country/united-kingdom/) on October 10, 2013.
Majeed, M.A., (2013), International Conference, Global Economic Crisis: An Islamic Perspective, Resource Paper-India Specific Financial Sector Reforms-need for Islamic Orientation, accessed from (http://www.islamicbankinst.com/resource-paper.html) on November 28, 2013.
Parashar, Sat, Paul, and Venkatesh, Jyothi, (2010), How did Islamic Banks do during Global Financial Crisis? Banks and Bank Systems, Volume 5, Issue 4, pp. 54.
Programme for Accelerated Growth and Employment (PAGE) (2012 to 2015), Ministry of Finance and Economic Affairs, Republic of The Gambia, retrieved from (http://eeas.europa.eu/delegations/gambia/documents/about_us/page_2012_2015_en.pdf) on October 10, 2013.
Prophecy Financial Consulting, Securities Definition, retrieved from (http://www.prophecyfinancial.com/securities.htm) on November 22, 2013.
Rahman, Ust Hj, Zaharuddin. Hj Abd, (2007), Differences between Islamic Banks & Conventional, Zaharuddin.net, accessed from (http://zaharuddin.net/senarai-lengkap-artikel/38/297-differences-between-islamic-banks-a-Conventional.html) on November 28, 2013.
Wikipedia, the free Encyclopedia (2013), Agriculture in the United Kingdom accessed from (http://en.wikipedia.org/wiki/Agriculture_in_the_United_Kingdom) on November 25, 2013.
Wikipedia, the free Encyclopedia (2013), Notes to Financial Statements, accessed from (http://en.wikipedia.org/wiki/Notes_to_financial_statements) on December 1, 2013.
World Trade Organization, Economic Environment, The Gambia. WT/TPR/S/127 pp. 1. Retrieved from (http://www.google.com.tw/url?sa=t&rct=j&q=&esrc=s&frm=1&source=web&cd=5&ved=0CEoQFjAE&url=http%3A%2F%2Fwww.wto.org%2Fenglish%2Ftratop_e%2Ftpr_e%2Fs127-1_e.doc&ei=TXyPUtnVJ4_UkgXR6oHoCg&usg=AFQjCNE6QOAxZx-4yOZm_aCJ5JxVnjgPqQ&sig2=PH4Uwl1Cypv-2FCrYhjANQ) on November 9, 2013.
描述 碩士
國立政治大學
國際經營管理英語碩士學位學程(IMBA)
101933053
102
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0101933053
資料類型 thesis
dc.contributor.advisor 蔡政憲zh_TW
dc.contributor.advisor Tsai, Jason Cheng Hsienen_US
dc.contributor.author (Authors) 杜荷萍zh_TW
dc.contributor.author (Authors) Drammeh, Habibatouen_US
dc.creator (作者) 杜荷萍zh_TW
dc.creator (作者) Drammeh, Habibatouen_US
dc.date (日期) 2013en_US
dc.date.accessioned 10-Feb-2014 14:52:27 (UTC+8)-
dc.date.available 10-Feb-2014 14:52:27 (UTC+8)-
dc.date.issued (上傳時間) 10-Feb-2014 14:52:27 (UTC+8)-
dc.identifier (Other Identifiers) G0101933053en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/63689-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 國際經營管理英語碩士學位學程(IMBA)zh_TW
dc.description (描述) 101933053zh_TW
dc.description (描述) 102zh_TW
dc.description.abstract (摘要) This research paper investigates the performance of Islamic and Conventional banks in The Gambia and United Kingdom for the periods 2008/2009 to 2012. Islamic banking is conceived by many as a recent phenomenon which in the last few decades attracted lots of attention and discussions. Islamic banking is a system of banking that is in consistent with Islamic law (Sharia). Islam does not allow the payment or acceptance of interest charges (Riba) in banking activities such as lending and depositing of money. Whiles Conventional banks deal with Interest, Islamic banks method of operation is strictly based on Sharia principles (profit, loss and risk sharing).
The objective of this study is to analyze and investigate the impact of the financial crisis on the performance of some Islamic and Conventional banks in The Gambia and United Kingdom. Financial ratios are used to measure Profitability, Liquidity and Financial Leverage of the banks. The empirical results of the analysis showed that the Islamic banks selected for the study generally fared better than their counterpart Conventional banks in terms of Liquidity and Financial Leverage during and after the financial crisis. Among other findings, the selected Conventional Banks in this study are found to be relatively more profitable than their peer Islamic banks from 2008/2009 to 2012.		en_US
dc.description.tableofcontents 1. Introduction 1
1.1. Importance of the Research 2
1.2. Research Question 3
1.3. Conceptual Framework 3
1.4. Research Limitation 3
2. Background Information 5
2.1. Introduction to Islamic and Conventional Banking 5
2.2. Historical Perspective of Islamic Banking 6
2.3. Conventional Banking Defined 9
2.4. Difference between Islamic and Conventional Banking 10
2.5. Islamic Banks Modes of Financing 12
3. Literature Review 15
4. Banking Sector in The Gambia and United Kingdom 18
4.1. Country Overview 18
4.1.1. The Gambia 18
4.1.2. United Kingdom 23
4.2. Banking Sector 28
4.2.1. The Gambia 28
4.2.2. United Kingdom 32
5. Performance Evaluation Criteria 34
5.1. Methodology 34
5.2. Liquidity 36
5.2.1. Current Ratio (CR) 37
5.2.2. Cash to Deposit Ratio (CDR) 37
5.2.3. Loan to Deposit Ratio (LDR) 38
5.3. Profitability 38
5.3.1. Return on Assets (ROA) 39
5.3.2. Return on Equity (ROE) 39
5.4. Financial Leverage 39
5.4.1. Debt-to-Asset Ratio (DAR) 40
6. Empirical Analysis 41
6.1. The Gambia 41
6.1.1. Liquidity 41
6.1.1.1. Current Ratio 41
6.1.1.2. Cash to Deposit Ratio 42
6.1.1.3. Loan Deposit Ratio 45
6.1.2. Profitability 46
6.1.2.1. Return on Asset 46
6.1.2.2. Return on Equity 47
6.1.3. Financial Leverage 47
6.1.3.1. Debt-to-Asset Ratio 47
6.2. United Kingdom 48
6.2.1. Liquidity 48
6.2.1.1. Current Ratio 48
6.2.1.2. Cash to Deposit Ratio 49
6.2.2. Profitability 50
6.2.2.1. Return on Assets 50
6.2.3. Financial Leverage 51
6.2.3.1. Debt-to-Asset Ratio 51
7. Results and Conclusions 53
Reference 55		zh_TW
dc.format.extent 1218993 bytes-
dc.format.mimetype application/pdf-
dc.language.iso en_US-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0101933053en_US
dc.subject (關鍵詞) 伊斯蘭銀行zh_TW
dc.subject (關鍵詞) 金融危機zh_TW
dc.subject (關鍵詞) Shariaen_US
dc.subject (關鍵詞) Islamic banksen_US
dc.subject (關鍵詞) Conventional banksen_US
dc.subject (關鍵詞) Ribaen_US
dc.subject (關鍵詞) Financial crisisen_US
dc.title (題名) 伊斯蘭銀行和一般銀行的比較研究：以甘比亞和英國為例zh_TW
dc.title (題名) Comparative Study on Islamic and Conventional Banks: Cases in The Gambia and United Kingdomen_US
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) Periodicals:
Aggarwal, Rajesh. K., and Yousef, Tarik, (2000), Islamic Banks and Investment Financing, Journal of Money, Credit and Banking, Vol. 32, No. 1, pp. 93.
Amba, Muni, Sekhar, and Almukharreq, Fayza, (2013), Impact of the Financial Crisis on Profitability of the Islamic Banks Vs. Conventional Banks- Evidence from GCC, International Journal of Financial Research Vol. 4, No. 3, pp. 83.
Hanif, Muhammad, (2011), Differences and Similarities in Islamic and Conventional Banking, International Journal of Business and Social Science Vol. 2 No. 2, pp. 166-168.
Smolo, Edib, and Mirakhor, Abbas, (2010), the Global Financial Crisis and its Implications for the Islamic Financial Industry, International Journal of Islamic and Middle Eastern Finance and Management Vol. 3 No. 4, pp. 372 Emerald 3.
Contributions to Collective Work:
Ahmad Mareyah, Mohammad, and Pandey, Dr. Dayanand, (2010), Are Islamic banks better immunized than Conventional banks in the current economic crisis? 10th Global Conference on Business & Economics ISBN: 978-0-9830452-1-2 pp.13 – 17.
Magazines and Newspapers:
African Business Magazine, (2011), African Banker, Banking in West Africa, The Gambia: Robust Competition, accessed from (http://africanbusinessmagazine.com/african-banker/reforms/banking-in-west-africa) on November 25, 2013.
EU-business, (2013), United Kingdom: Country Overview. The UK, a Leading Trading Power and Financial Center, is the third largest Economy in Europe after Germany and France, accessed from (http://www.eubusiness.com/europe/uk) on November 9, 2013.
Ganesh, Shubha, (2008), What Cause the Financial Crisis? The Economic Times, ET Bureau, accessed from (http://articles.economictimes.indiatimes.com/2008-10-05/news/28398857_1_lending-standards-property-prices-financial-crisis) on November 28, 2013.
Reuters, (2009), Three Top Economists Agree 2009 Worst Financial Crisis since Great Depression; Risks Increase if Right Steps are Not Taken, accessed from (http://www.reuters.com/article/2009/02/27/idUS193520+27-Feb-2009+BW20090227) on November 22, 2013.
The Guardian, (2012), Strong UK Services Sector Survey Boosts Recovery Hopes, retrieved from (http://www.theguardian.com/business/2012/apr/04/strong-uk-services-sector-survey) on November 25, 2013.
Vizcaino, Bernardo, (2013), Britain aims to be first Western Country to issue Sovereign Islamic Bond, retrieved from Reuters (http://uk.reuters.com/article/2013/10/29/uk-britain-finance-islamic-idUKBRE99S00I20131029) on November 28, 2013.
Research/Data Sources:
Addawe, Salad, (2012), what are the Impacts of the Global Financial Crisis on Islamic Banking System and how Islamic Bank Spared from the Crisis? Master’s Thesis, Department of Accounting Aalto University, School of Economics, pp. 1.
Ahmad, Waseem, (2008), Islamic Banking in the United Kingdom: Opportunities and Challenges, MSc Accounting and Finance, Kingston Business School: Kingston University, London, pp. 11,
Ahmad, Ziauddin, Islamic Banking: State of the Art, pp. 1 accessed from (http://www.isdb.org/irj/go/km/docs/documents/IDBDevelopments/Internet/English/IRTI/CM/downloads/IES_Articles/Vol%202-1..Ziauddin..ISLAMIC%20BANKING.pdf) on October 10 2013.
Alston, Alisa and Moukhtara, Marianne, The Gambia, accessed from (http://fic.wharton.upenn.edu/fic/africa/Gambia%20Final.pdf) August 5, 2013.
Andrews, Mark, (2010), Islamic Finance, the Quarterly Independent Risk Review for Banks and Financial Institutions Worldwide, accessed from (http://www.riskrewardlimited.com/admin/pdf/Islamic%20Finance%20Articles%20by%20MCA.pdf) July 24, 2013.
A student of Darul-Uloom, Bury, U.K (2001), Definition of Interest, Inter-Islam, accessed from (http://www.inter-islam.org/Prohibitions/intrst.htm#Definition) November 21, 2013
Bank of England, Prudential Regulatory Authority, Banks and Building Socialites List, accessed from (http://www.bankofengland.co.uk/pra/Pages/authorisations/banksbuildingsocietieslist.aspx) on October 28, 2013.
Burgess, Stephen, (2011), Quarterly Bulletin Q3. Measuring Financial Sector Output and Its Contribution to UK GDP, accessed from (http://www.bankofengland.co.uk/publications/Documents/quarterlybulletin/qb110304.pdf) on November 25, 2013.
Central Intelligence Agency (CIA), The World Factbook, United Kingdom, accessed from (https://www.cia.gov/library/publications/the-world-factbook/geos/uk.html) on November 9, 2013.
Central Intelligence Agency (CIA), World Factbook for Gambia, The, 2012. Introduction The Gambia, accessed from (https://www.cia.gov/library/publications/the-world-factbook/geos/countrytemplate_ga.html) on November 9, 2013.
Deuteronomy 23:19, Old Testament of the Bible, accessed from (http://www.biblegateway.com/verse/en/Deuteronomy%2023:19 ) November 22, 2013.
Gafoor, A.L.M., Abdul, (1995), Interest-free Commercial Banking, Chapter 4. Islamic banking accessed from (http://users.bart.nl/~abdul/chap4.html) on November 21, 2013.
Hadžić, Dr. Fikret, Conventional and Islamic Banking, Bosna Bank International, accessed from (http://www.bbi.ba/web/index.php?option=com_content&view=article&id=56&Itemid=199&lang=en) on November 21, 2013.
History of banking, Wikipedia, the free encyclopedia, retrieved from (http://en.wikipedia.org/wiki/History_of_banking) on November 6, 2013.
Human Development index, International Human Development Indicator, The Gambia, accessed from (http://hdrstats.undp.org/en/countries/profiles/GMB.html) on December 1, 2013.
International Monetary Fund (IMF) Country Report No. 12/17 (2012), The Gambia, accessed from (http://www.imf.org/external/pubs/ft/scr/2012/cr1217.pdf) on October 23 2013.
Iqbal, Munawari, (2001), Islamic and Conventional Banking in the Nineties: A Comparative Study. Islamic Economic Studies Vol.8, No.2, pp.1-26.
Islamic banking, Institute of Islamic Banking and Insurance, accessed from (http://www.islamic-banking.com/what_is_ibanking.aspx) on November 01, 2013.
Jewish Encyclopedia, (2002) to 2011, Usury, accessed from
(http://www.jewishencyclopedia.com/articles/14615-usury) on November 22, 2013.
Macro Economy Meter, Key Economic Indicators of The Gambia, accessed from (http://mecometer.com/country/the-gambia/) on October 10, 2013.
Macro Economy Meter, Key Economic Indicators of United Kingdom, accessed from (http://mecometer.com/country/united-kingdom/) on October 10, 2013.
Majeed, M.A., (2013), International Conference, Global Economic Crisis: An Islamic Perspective, Resource Paper-India Specific Financial Sector Reforms-need for Islamic Orientation, accessed from (http://www.islamicbankinst.com/resource-paper.html) on November 28, 2013.
Parashar, Sat, Paul, and Venkatesh, Jyothi, (2010), How did Islamic Banks do during Global Financial Crisis? Banks and Bank Systems, Volume 5, Issue 4, pp. 54.
Programme for Accelerated Growth and Employment (PAGE) (2012 to 2015), Ministry of Finance and Economic Affairs, Republic of The Gambia, retrieved from (http://eeas.europa.eu/delegations/gambia/documents/about_us/page_2012_2015_en.pdf) on October 10, 2013.
Prophecy Financial Consulting, Securities Definition, retrieved from (http://www.prophecyfinancial.com/securities.htm) on November 22, 2013.
Rahman, Ust Hj, Zaharuddin. Hj Abd, (2007), Differences between Islamic Banks & Conventional, Zaharuddin.net, accessed from (http://zaharuddin.net/senarai-lengkap-artikel/38/297-differences-between-islamic-banks-a-Conventional.html) on November 28, 2013.
Wikipedia, the free Encyclopedia (2013), Agriculture in the United Kingdom accessed from (http://en.wikipedia.org/wiki/Agriculture_in_the_United_Kingdom) on November 25, 2013.
Wikipedia, the free Encyclopedia (2013), Notes to Financial Statements, accessed from (http://en.wikipedia.org/wiki/Notes_to_financial_statements) on December 1, 2013.
World Trade Organization, Economic Environment, The Gambia. WT/TPR/S/127 pp. 1. Retrieved from (http://www.google.com.tw/url?sa=t&rct=j&q=&esrc=s&frm=1&source=web&cd=5&ved=0CEoQFjAE&url=http%3A%2F%2Fwww.wto.org%2Fenglish%2Ftratop_e%2Ftpr_e%2Fs127-1_e.doc&ei=TXyPUtnVJ4_UkgXR6oHoCg&usg=AFQjCNE6QOAxZx-4yOZm_aCJ5JxVnjgPqQ&sig2=PH4Uwl1Cypv-2FCrYhjANQ) on November 9, 2013.		zh_TW