本研究探討我國自2009年5月14日行政院金融監督管理委員會宣布正式採用IFRSs當日，對於某些受IFRSs影響較大的金融、百貨、航空、營建以及保險這些產業，資本市場是否有顯著之反應。而正式宣布採用IFRSs後，與IFRSs相關的重要訊息，例如有企業提前適用IFRSs，投資性不動產因公允價值估價後使公司淨值大為提升，是否會讓資本市場對於其他帳上擁有較多不動產、廠房及設備與投資性不動產之公司產生顯著影響；金管會對於不動產、廠房及設備和投資性不動產與無形資產後續衡量限採成本模式之規定是否也會讓資本市場有顯著反應等。研究發現我國金管會宣布正式採用IFRSs當日，金融、百貨以及航空業者因顧客忠誠度計畫必須估列部分收入遞延，對於此項訊息市場給予負面反應。在與IFRSs有關的重要訊息上，新版租賃會計草案使市場對於海運及航空業者有負面反應；提前適用IFRSs使公司淨值提升對擁有較多不動產、廠房及設備與投資性不動產之企業有正向影響；金管會對於不動產、廠房及設備和投資性不動產與無形資產入帳及衡量的保守態度讓市場產生負面反應。對於我國導入IFRSs，投資人、企業及主管機關等充滿了期待及關注，也多持有正向的看法，但2013年後正式採用的狀況為何，仍有待密切注意。 / This study examines the market reaction to finance, general merchandise, airline, construction, and insurance these industries at the announcement of IFRSs adoption in Taiwan on May 14th, 2009. Furthermore, it also examines how the market reacts to relative and important news about IFRSs after the announcement of IFRSs adoption. It finds a negative reaction to financial, general merchandise and airline industries at the announcement of IFRSs adoption. It also finds a negative reaction to shipping and airline industries when a new lease draft gives out. In addition, firms with more plants, properties and equipments, investment properties and intangible assets have a positive reaction when news reports there is a company adopts IFRSs previously, but have a negative reaction due to the conservative attitude of Financial Supervisory Commission to the way of the measurement of properties.

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隨著網路科技的普及、傳播技術的革新，消費者的閱聽偏好也日漸傾向網路媒介，這不僅令許多傳統媒體亟欲轉型，將經營版圖拓及至網路平台，改以「平網整合」的方式經營，更讓許多「原生於網路」的內容網站應運而生。而媒體與廣告主配合製作的「以報導之名，行廣告之實」的報導式廣告，過去多應用於平面媒體，而今在網路媒體中的應用亦多不可數。 　　過去學者研究報導式廣告，多半分析其在平面媒體中的特色、廣告設計，或辨識程度、識破程度與主題一致性等，少有對網路媒體中之報導式廣告的內容、表現形式與訴求進行內容分析者。 　　故本研究欲探討平網整合媒體模式之網路媒體，以及原生內容網站中的報導式廣告，在廣告訊息內容、表現形式，與廣告訴求之間的差異情形。本研究聚焦於專營女性題材之網路媒體，平網整合媒體模式之網路媒體選定「VOGUE」作為代表，而原生內容網站中選定「妞新聞」（Nius News）作為代表，並以內容分析法探討其在不同媒體類別、不同商品類別中之報導式廣告差異。 　　本研究發現－ 不同定位的媒體網站，在報導式廣告的呈現特色上有顯著差異，平網整合模式經營的VOGUE，其報導式廣告有更明顯的「直接性」、「一般性」、「商業性」；原生內容網站模式經營的妞新聞，則相對更「間接性」、「特殊性」、「生活性」。 商品特性之差異，也會影響報導式廣告的廣告策略，如偏「感性」層面的美妝類產品，偏好使用大量的圖像，並帶有強烈的行動呼籲，而偏「理性」層面的保養類產品，偏好多次強調產品名稱，相對直接、平實的呈現廣告內容，而生活用品類則視其產品類別而定，若偏向理性的一般類商品，通常是採「解決問題」導向，若是感性類的商品，則更偏好採取「情感共鳴」導向。 / With the popularity of Internet technology, the dissemination of technology updates, more consumers prefer to access the media through the Internet, resulting in many traditional media try to expand the network platform, and actively transform to the Print-Online integration model. At the same time, there are many "Digital native" content websites join the competition. Many scholars have studied the “Advertorial”, but they only focus on the characteristics, design, or degree of identification in the print media. There is little analysis of the contents, expressions and advertising appeal in the online media. The results of the study found that – Different media websites have significant differences in the advertorial. The VOGUE, which is operated by the Print-Online integration model, has more "direct", "general", "commercial". The Nius News, which is the content website of the "Digital native", relatively more "indirect", "special", "daily ". Differences in product property also affect the advertising strategies of the advertorial. Such as the beauty products have the property of "Emotional", preferring to use many images, and with a strong call action; the skin care products have the property of "Rational", preferring to repeatedly emphasize the product name, relatively straightforward presentation of advertising content. The category of daily commodies is determined by the type of product. The product classified as "Rational", is usually taken to "solve the problem" strategy, but the product classified as "Emotional" is preferred to take "emotional resonance" strategy.

為改善資訊揭露環境，並增進上市公司的資訊透明度，上海證券交易所在2004年起對所有上市公司強制實施XBRL財務報導格式，本研究檢驗強制實施XBRL財務報導格式對於公司經營績效之影響，以上海證券交易所上市公司為研究對象，研究期間為2003年至2010年，並考慮中國國有企業的特色，將樣本公司分為國有企業與民營企業，分別檢視強制實施XBRL財務報導格式對其經營績效之影響。基於中國國有企業之組織特性，本研究假設僅有民營企業可獲益於強制實施XBRL財務報導格式，並因此提升經營績效。實證結果顯示，確實僅有民營企業獲得XBRL財務報導的效益，在強制實施XBRL財務報導格式後經營績效提升，但由於組織特性的關係，強制實施XBRL財務報導格式的預期效益並未顯現在國有企業，對中國國有企業來說，資訊透明度與外部監督的提升不足以解決其經營上之代理問題。

金融風暴喚起各界改革財務報表未能反映實際虧損的缺失，因此，新版國際財務報導準則第9號及第17號公報應運而生，未來正式接軌後，對於壽險業的財報將產生重大衝擊，更突顯其資產負債管理之重要性，故本研究係採用主成分分析建構極端利率情境，並考量折現率需反映現時狀況下，於資產面分別以攤銷後成本或公允價值衡量、負債面採公允價值評價，欲探討資產負債配置及攤銷後成本比重不同時，利率變動對於壽險公司股東權益波動度之影響，以供壽險業參考。 研究結果發現攤銷後成本比重能夠有效控制股東權益波動度。再者，壽險公司應審慎評估海外投資比例，並配合其壽險商品外幣保單之銷售策略加以布局，同時謹慎考量會計決策，適當選擇攤銷後成本權重，方能有效控制資產負債表之波動。 / The financial crisis has caused wide public concern since it is failed to reflect the actual losses in financial statements. As a result, International Accounting Standards Board (IASB) issued new International Financial Reporting Standards, IFRS 9 and IFRS 17. The surplus of life insurers may fluctuate sharply if assets and liabilities don’t match appropriately under these new IFRS Standards. We follow the international regulation standard by using principal component analysis to generate extreme interest rate shock scenarios. This study examines the volatility of surplus under extreme interest rate shock scenarios for different combinations of liabilities, fair-valued assets, and amortized cost assets. In particular, the assets are measured at amortized cost or fair value, and all liabilities were acquired at fair value approach. In the numerical analysis, we showed that it is one of the most effective methods to control the surplus volatility by adjusting the percentage of amortized cost assets. Furthermore, life insurer should adjust the percentage of foreign investments and insurance policies carefully in order to reduce the fluctuation in shareholders’ equity.

IFRS 的準則，對於未來想國際化的國內保險公司及面對國際投資人，是使用相同一套會計準則，不需再調整財報，有助提升國際競爭力及國際形象，若海外發行有價證券也不需再重編財報，可節省籌資成本。依目前國際發展情勢，IFRS 4 已廣泛為全球保險市場之採用準則，直接採用(adoption)IFRS 4 亦成為國際保險市場之趨勢，我國亦於2011 年1 月1 日公佈IFRS 4 第一階段生效，期與世界接軌，IFRS 4 未來對我國保險業將會有更重大之影響。為未雨綢繆，遂引起本文對此議題研究之動機。壽險業為長年期保險合約，須採用要素衡量法評估。為符合IFRS 4 第二階段規定之要素衡量法及保費分配法之評估，採個案產險公司為研究對象，祈予在IFRS 4 第二階段實施前，台灣產險業能提早做準備，並以充足時間瞭解並完善規劃準備執行配合，以符合未來主管機關之相關規定。 本論文以個案公司為例，評估國際財務報導準則第四號對保險公司精算規範與目前保險局規範保險公司相關精算試算之差異，特選用一般自用汽車財產損失險及傷害險採用保費分配法，工程險採用要素衡量法試算，並分析差異之內容，以了解個案公司未來因IFRS4 實施對該公司財務之影響。 以目前資料推估實施當年採用保費分配法會對盈餘報導較為有利，採用要素衡量法當年度會有對盈餘報導不利的衝擊，整體而言，對個案公司未來營運應無重大影響。 / The principles of IFRS ,which is using the same set of accounting standards, is conducive to enhance the international competitiveness and image for domestic insurance companies who scheme to internationalization and contact with international investors. In addition, companies can also saving the cost of issuance of foreign securities since they do not need to restate the financial statements. Taiwan also announced the IFRS 4 phase I be effective in January 1, 2011, hoping to connect with the world. In the future, IFRS 4 will have a more significant influence on Taiwan's Insurance Industry. In order to thinking ahead, which bring in my motivation to researching on this topic. Life insurance industry is major in long term insurance contracts, has to use the Building Block Approach. To comply the IFRS 4 Phase II which using the Building Block Approach and Premium Allocation Approach, I adopt the case of property Insurance as the research objectives. In order to fit with the relevant provisions of the competent authority in the future, Expecting Taiwan’s property Insurance can prepare in advance, well understanding and scheduling, before the implement of IFRS 4 phase II. In this paper, which use the property insurance case, evaluation the actuarial valuation difference of IFRS 4 and relevant norms of Insurance Bureau. I use Premium Allocation Approach to value the usually own car property damage insurance and casualty Insurance, and use Building Block Approach to evaluate Engineering Insurance. Through analysis of the content, to understanding the influence of IFRS 4 for the study company in the future. Based on the current data, adopting Building Block Approach is beneficial for the study company. Comparatively, Premium Allocation Approach is disadvantage for the study company. In conclusion, the implement of IFRS 4 should have no significant influence to the study company in the future.

會計在計算損益時，應用了所謂配合原則也因此使得資產負債表上出現了並不是資產 ( 經濟資源) 或負債 (經濟義務) 的遞延和應計項目。現行的一般公認會計原則是允 許這一類科目的存在。 美國財務會計準則委員會在其財務會計觀念架構的討論備忘錄中便說明了三種財務報 導的觀點：分別是資產和負債觀點，收益和費用觀點以及報表不相關聯的觀點：。現 行一般公認會計原則既然允許不是資產和負債的遞延，應計項目列報在資產負債表上 ，無疑的是較偏向收益和費用觀點。然而，會計文獻上，實證結果卻是較偏向資產和 負債觀點。亦即資產負債表上不應列報非資產，負債的遞延和應計項目。 本研究的目的便是在於調查學術界和實務界他們又是偏向那一種觀點。他們是否也是 收益和費用觀點而認同了一般公認會計原則? 所以，在本研究中，便以專科以上的會 計教師和執業會計師為受試者。郵寄問卷給這兩大專業團體，並對問卷結果作統計比 較和分析。藉以了解學術界和實務界對一般公認會計原則是否都有一致的看法，而未 來制定會計原則時而可參酌他們的觀點，以作為改進財務報導的依據。 統計分析的結果，發展會計師和會計教師對個別遞延項目的看法頗為分歧，然而，其 整體的態度方向卻幾乎一致。非資產、非負債的遞延和應計項目理論上不應列在資產 負債表，而對於損益衡量亦無太大助益，因此，論者建議似宜在交易當期沖銷，以符 合財務會計的理論架構。

這是一篇有關台灣報社攝影記者的深度報導。本報導藉由攝影記者在台灣媒體環境中的弱勢，凸顯攝影記者專業地位尚未建立的事實。到底未來攝影記者該如何邁向專業之途？專業發展的路上又有哪些障礙？本文從專業知識、專業自主、專業承諾和專業責任四個角度切入，探討攝影記者工作的現況，歸納出攝影記者在專業發展上所應具備的特質，並進一步指出發展新聞攝影專業的主要作法。

隨著資訊科技的發展，會計資訊變得更具即時性與可及性。會計資訊的提供者可利用自動化系統即時產出財務報告，並進行線上財務報導；而會計資訊的需求者，也可利用網際網路不受時空限制的特性，擷取所需的資訊。會計資訊的及時性品質獲得重大改善，而針對異質性的資訊需求者，用更低成本的方式滿足其多元需求的可能性也大為增加。XBRL可說是近年來會計與資訊科技結合的一項重要進展。本論文將以我國會計資訊市場為背景，採用XBRL及其他相關資訊技術，開發出一套能提供異質性會計資訊使用者閱讀及查詢XBRL格式文件之資訊系統。 本研究以圍繞標準財務報導之客製化（Customization Around Standard Report, CASR）架構為藍本，並與客製化報導（Customized Financial Reporting, CFR）理論結合，完成以XBRL為資料格式的客製化財務報導系統（Customized Financial Reporting System, CFRS），俾驗證XBRL在我國會計資訊市場之技術可行性，並為異質性的資訊使用者創造附加價值。在外觀客製化方面，係透過客製化樣版的設計而達成；內容客製化的部分，則因採用XBRL資料格式及CFRS的系統功能，而實現並延伸了部分的內容客製化面向。 / Accounting information has become real-time and more accessible with the development of information technology. Providers of accounting information can use automatic systems to produce real-time financial reports and distribute them on the Internet; and users of accounting information can extract data freely from WWW (World Wide Web). Consequently, the timeliness of accounting information is greatly improved, and heterogeneous information users’ various demands could be satisfied. XBRL is an important achievement on the integration of accounting and information technology in the past few years. This paper uses XBRL and other information techniques to develop an XBRL-based information system for the heterogeneous users of Taiwan accounting information market to read and inquire XBRL documents. Our research is based on the architecture of the Customization Around Standard Report (CASR) model under the Customized Financial Reporting (CFR) theory. We have developed the Customized Financial Reporting System (CFRS) to verify the technical feasibility of XBRL in Taiwan accounting information market, and to create values for heterogeneous information users. We use customized style sheets for the customized presentation of accounting information, and implement several dimensions of content customization by using XBRL and CFRS’ s functionalities.

摘要 在投資風險的考量下，合併財務報表能提供投資者完整的企業資訊。而合併財務報表的編製，並未隨著資訊科技的發展，仍多仰賴人工編製。可延伸企業報導語言（XBRL）的興起，提供企業一個揭露財務資訊的標準化規範，XBRL規範標準第二版利用可延伸連結語言（XLink）與可延伸路徑語言（XPath），進行科目元素間關連與處理規則的定義，更加了提升XBRL財務報導的彈性，並更利於延伸之應用。 本研究即根據XBRL規範標準第二版，利用XBRL合併財務報表分類標準套件之建立，進行XBRL合併財務報表的自動化編製，並提供XBRL合併財務報表，提升XBRL財務報導之資訊內涵。 本研究首先根據我國財務會計準則公報第七號「合併財務報表」之購買法處理規定，轉化編製準則為「標準等式」以利分類標準之建立與程式之撰寫。根據「標準等式」，進行資訊分類後，本研究依序建立「合併報表編製資訊分類標準架構」與「XBRL合併財務報表分類標準套件」。前者之目的在提供企業進行內部會計資訊的對應(Mapping)，並將合併報表編製所需之所有資訊，轉換為XBRL格式，以利合併報表自動化編製之進行。而「XBRL合併財務報表分類標準套件」則是利用XBRL連結庫與規則庫的規範，進行合併報表編製準則的描述，以利系統之開發。在完成分類標準的建立之後，本研究以一合併報表編製範例，並利用JAVA程式語言，實作合併報表範例編製系統，以驗證本研究建立之分類標準之可行性。 根據本研究實作範例系統之結果，不僅可以自動化編製XBRL合併財務報表，本研究利用XBRL規則庫進行編製準則之描述，亦提昇合併報表編製系統處理邏輯的正確性與維護便利性。此外，本研究擴充了XBRL之應用範圍，而不限於傳統之財務資訊分析，相關之會計領域問題，皆可利用本研究所建立之架構進行應用。 / Abstract Under the consideration of risk, consolidated reports provide a whole picture of a business entity. As the information age comes, consolidate reports are still prepared by hand. Extensible Business Reporting Language (XBRL) provides a standard format for business to disclose their financial information. The specification version 2.0 of XBRL, in which XML Linking Language (XLink) and XML Path Language (XPath) were adopted to define the relationships and processing rules of XBRL elements, increases the flexibility of XBRL reporting and provides an advantage to the development of XBRL application. This study, on the basis of specification version 2.0, focuses on the computerized preparation of consolidated financial reports by building up the “XBRL Consolidated Reports Taxonomy Package.” In addition to general XBRL-based financial information, business is also capable to disclose XBRL-based consolidated reports with this taxonomy package. Firstly, This study converts the accounting standards of purchase method defined by ROC statement of financial accounting standard no.7: “Consolidated Financial Reports” to several “Standard Formula” in order to build the taxonomies and implement the prototype system. After classifying the information of the standard formulae, this study creates the “Consolidated Reports Preparation Information Taxonomy Framework”, which provides a basis for business to map their internal chart of accounts. As the information mapping was done, business transfers all information (needed by preparation) to XBRL documents. After creating the framework, “XBRL Consolidated Financial Reports Taxonomy Package” was built up. According to the “XBRL Link Base” and “XBRL Rule Base”, this taxonomy package addresses the accounting standard of consolidated reports in the form of XBRL (XML) document. At last, this study gives a consolidating example and implements a prototype system by JAVA to verify the feasibility of the taxonomies created in this study. Based on the implementation of the prototype system, it is not only capable to prepare XBRL consolidated reports automatically but enhances the accuracy of the processing logic and the convenience to maintain the system in compliance with XBRL rule base. Moreover, this study extends the application area of XBRL, which focused on traditional financial information analysis. The structure of this study will be suitable for other accounting issues.