台灣上市上櫃公司從2013年開始依照國際財務報導準則編製財務報告，並依國際會計準則第41號之規定，生物資產原則上以公允價值認列及衡量。本文採用個案研究的方式，探討以公允價值認列及衡量之生物資產是否提供財務報表使用者更為攸關之資訊。 整體而言，本文並未發現我國農業公司採用國際會計準則第41號後，財務報表資訊與股價攸關性顯著提高。其原因可能和實務上普遍存在之契作合約之經營模式有關，導致生物資產佔總資產的比例較低，又樣本公司持有之生物資產生命週期皆短於一個營業週期，因此雖然生物資產以公允價值認列及衡量，對股價的攸關及影響程度有限。 / Listed companies in Taiwan are required to prepare financial reports using IFRS starting in 2013. Therefore, biological assets within the scope of IAS 41 are measured on initial recognition and at subsequent reporting dates at fair value less estimated costs to sell, unless fair value cannot be reliably measured. This study examines whether the fair value of biological assets provide investors with more value relevant information. Overall, this study only finds weak evidence that the fair value of biological assets provide significant explanatory power beyond that provided by historical costs. Leveraging contract farming agreement helps companies transfer the main risk and ownership to a third party and thus weaken the incremental information relevancy of fair value measurements. The short life cycle of the biological assets of the sample may also contribute to the weak results.

本研究以中國大陸2003年所推動之XBRL自願申報計畫為例，探討率先以XBRL格式申報財務資訊之企業，相較於未率先申報之企業，其經營績效之表現是否較佳？並進一步檢視企業率先申報XBRL之行為與各經營績效層面之關聯性。研究樣本為2000年至2009年於上海證券交易所上市之90家公司，分為兩個群組：一組為參與自願申報計畫之公司共45家，另一組為未參與申報計畫之對照組。在經營績效之衡量部分，本研究依據國內外之文獻探討，將經營績效區分為五個衡量層面：長期償債能力、流動性、獲利能力、經營效率與成長力，並分別以負債比率、流動比率、純益率、股東權益報酬率、總資產週轉率與營收成長率等財務比率做為各層面之衡量指標。 本研究之實證結果顯示，負債比率、流動比率、純益率、股東權益報酬率與總資產週轉率皆呈現顯著相關，證明率先以XBRL格式申報財務資訊之企業群組，在長期償債能力、流動性、獲利能力與經營效率方面之表現皆優於對照組。期望此研究結果能提供資本市場一有用訊息，做為投資人形成投資決策時之參考。 / In 2003, Shanghai Stock Exchange of China promoted a program encouraging companies to voluntarily file financial information using XBRL format. This paper examines whether these early and voluntary filers of financial information in XBRL format demonstrate superior operating performance relative to their non-adopting peers. Samples of this study include 90 listed companies of Shanghai Stock Exchange from 2000 to 2009. Half of them are voluntary filers and the others are the non-adopting peers. The measure of operating performance is divided into five levels: long-term solvency, liquidity, profitability, operating efficiency and growth capacity. Debt ratio, current ratio, net profit margin, return on equity, total assets turnover and sales growth rate are used as the indicators of these measurement levels, respectively. The empirical results of this study show that debt ratio, current ratio, net profit margin, return on equity and total assets turnover are significant, which mean that early and voluntary filers of financial information in XBRL format have superior performance in long-term solvency, liquidity, profitability and operating efficiency. These findings should provide a useful message to the capital market, as investors concern when forming investment decisions.

Slovak Republic is a country where women are still underrepresented in the public life. Only recently, after the Parliamentary elections in June 2010, a woman became Prime Minister of Slovak Republic. Slovak and international media appreciated Slovakia for being a first country in central-eastern Europe to have a female leader of the country (Zsilleova 2010). This fact doesn`t change, that women are almost absent from high posts in Parliament, Government, public life, media or high managerial posts. Women in Slovakia still have a long way to the equality. This study focuses on the way female candidate for President Iveta Radičová is represented in the media during 2009 campaign. The research compares her coverage with male candidate`s coverage. The coverage of personal traits of candidates was gender biased and media mentioned female candidate`s gender very often, meanwhile they didn`t mention male candidates gender except in few occasions. However, there was no gender bias in the coverage of candidates` viability, the issues discussed, and the tone of coverage. Even thought male candidate was favored in amount and prominence of coverage, he was covered in more negative way, which can turn his advantage into disadvantage.

本研究之目的為透過中國大陸A股、B股公司財務報表之比較，探討相對於中國大陸會計準則（PRC GAAP），國際財務報導準則（IFRS）是否更具審慎性。研究方法採Khan and Watts在2009年發展之C_Score來衡量財務報表審慎性。研究期間為2001年初至2006年底，研究標的為在上海或深圳證券交易所同時掛牌上市A、B股之公司（意即同時按PRC GAAP及IFRS編製兩套財務報表之公司）。實證結果如下： 1.A股市場之C_Score小於B股市場之C_Score，顯示相對於依照PRC GAAP編製之財務報表，依照IFRS編製之財務報表其審慎性較高。 2.無論是針對個別產業進行A股、B股之比較，或是針對A股或B股市場進行跨產業比較，均證實產業因素會對財務報表之審慎性造成影響。 3.無論是針對A股或B股市場進行事務所規模之比較，均顯示在中國大陸，四大事務所查核之財務報表，其審慎性不但不如非四大事務所，而且在A股市場甚至不具審慎性。 / Using C_Score developed by Khan Watts(2009) to test the financial statements of Chinese companies which have both the A-Share and B-Share listed on the stock exchange marke of Shanghai and Shenzhen during 2001 to 2006, this study aims to examime whether International Financial Reporting Standards(IFRS) are more conservative than People’s Republic of China’s generally accepted accounting principles(PRC GAAP). The empirical results are as follows: 1.The average C_Score of A-Share companies is smaller than B-Share Companies, which means that, as compared to PRC GAAP-based financial statements, IFRS-based financial statements are more conservative. 2.Regardless of whether the comparison is between A-Share and B-Share companies in a specific industry, or between industries in a specific stock market, the results show some industry effect on the conservatism of financial statements. 3.Regardless of whether the stock is traded on the A-Share or B-Share market, the results show that in China, financial statements audited by Big 4 are not more conservative than non Big 4. In fact, for stocks traded on the A-Share stock market, financial statements audited by Big 4 are not conservative at all.

因應全球化時代之來臨，為提升會計資訊的透明度及跨國間之可比較性，國際財務報導準則(IFRS)已然成為全球資本市場共通的會計語言。我國為提升企業與資本市場國際競爭力及降低企業赴海外籌資成本，將自2013年起分階段直接採用（Adoption）IFRS。 針對無活絡市場公開報價之權益商品公允價值衡量議題，本研究目的擬以投資者的立場，透過IFRS與我國現行財務會計準則間之主要會計原則差異，探討對自由現金流量折現法評價模型及評價步驟之影響，以提供未來投資者於應用自由現金流量折現法進行企業評價時之參考。 本研究顯示在IFRS與我國現行財務會計準則並存適用下，不論於進行同公司跨期間或不同公司同期間之分析比較時，需先辨識重大會計差異所帶來之潛在影響，並掌握因衡量方法的改變、IFRS 1各項豁免選擇、抑或表達上的重分類等，對財務報表資訊內涵所產生之影響，進而衡酌對自由現金流量評價模式的參數設定調整，以及可能改變對未來現金流量金額、時點及不確定性之預期，如此，方能獲致IFRS所帶來之提升財務資訊可比較性及高透明度等效益。 / With economic globalization, International Financial Reporting Standards(IFRS) is becoming the single set of globally accepted accounting principles to increase the transparency and comparative of financial statements. In keeping with international trends and to increase competitiveness, companies as the 1st phase in Taiwan will adopt IFRS in 2013. In this study, from the investor point of view, discussed the major differences between IFRS and ROC GAAP, which impact on the discounted free cash flow model and the evaluation steps. To provide the reference for investors when evaluating the company with the discounted free cash flow model. This study shows that under IFRS and ROC GAAP coexist, it must recognize the potential impact of the significant accounting differences firstly whether in the analysis of the inter-period of the same company or different companies during the same period. Due to control the impact of the information content of financial statements from the change of measurement、how to use exemptions provided by IFRS1 or expression on the re-classification, in consideration of adjusting the parameters of the discounted free cash flow model, and may change the expected amount of future cash flows , point and uncertainties. And then, we will attain the benefit such as enhance comparative and transparency of financial information from adopting IFRS.

本研究旨在探討臺灣中型100 指數成分股調整事件之價量關係以及新聞報導效果。研究樣本分為純粹納入股、向下納入股、純粹剔除股以及向上剔除股，並分別以成份股調整之宣告日與執行日作為事件日，採用事件研究法，分析事件前後之價量變化，同時，進一步探討，宣告日至執行日期間，新聞報導對於成分股調整效果之影響。實證結果顯示，純粹納入(剔除)股於宣告日當天以及執行日前一天具有顯著的正(負)向異常報酬，且短期內皆有反轉的現象產生；向下納入(向上剔除)股，在宣告日與執行日前一交易日享有負(正)向異常報酬，且執行日後五日旋即反轉；此外，此四類個股於宣告日以及執行日附近，皆有異常週轉率生。在新聞效果部分，本研究將純粹納入(剔除)股分為有利多(空)新聞之組別以及無新聞之組別，探討其異常報酬現象。實證結果發現，有利多(空)新聞之純粹納入(剔除)股，相較於無新聞之純粹納入(剔除)股享有較高的正(負)向異常報酬率，顯見在成分股調整事件中，新聞報導亦會影響股價表現。 / This paper examines the effects of Taiwan mid-cap 100 index revision and news coverage on stock price and volume. Using event study method, the sample of this study is divided into four groups: pure additions, downward additions, pure deletions, upward deletions to analyze the changes of stock prices and volume on the announcement day and effective day. Furthermore, the effects of news coverage between announcement day and effective day are also investigated. Results of our analysis suggests that there are significantly positive (negative) abnormal returns (ARs) for pure additions (deletions) on announcement day and the day before effective day but transitory. For downward additions and upward deletions, there are significantly negative ARs for the former and significantly positive ARs for the latter. However, both ARs reverse within five days. Besides, there are abnormal volumes in the entire sample. As for the effects of news coverage, pure additions (deletions) are divided into two groups to examine the existence of ARs, one group with bullish (bearish) news and one group without. Results show that pure additions (deletions) with bullish (bearish) news have higher ARs than those without news coverage, supporting our hypothesis that in the event of index revision, news coverage do affect stock prices

在政府財政困難之際，究竟引進民間資金挹注政府公共建設，為一政策良方，抑或民間融資創建 (Private Finance Initiative，簡稱 PFI) 已成為執政者窗飾公共債務數據的途徑，此一議題，近年來在英國廣為爭議，因此，「PFI之未來給付是否應認列為負債？」成為本文探討之重點。 臺灣PFI制度尚在萌芽階段，相關研究多以政策之運用為主，較少著墨於PFI可能帶來的缺失。本文藉由參考英國官方及民間出版品及訪談我國政府官員，進一步分析比較目前國際財務報導準則 (International Financial Reporting Standards，簡稱IFRS) 和1995版歐洲帳戶體系 (European System of Accounts 1995，簡稱ESA 95) 規範的差異。 經本文分析後得到，第一個結論是兩者對資產分類基礎的差異。英國政府活動有兩種不同類型的會計方法：第一種為財務報導，即現在的IFRS；另一種為國民帳戶，以ESA 95為指導規則。依財務報導的目的，係根據何者對使用基礎設施，服務規則和基礎設施於協議期間屆滿的重大剩餘權益有控制權，由於政府對PFI資產大多具有控制權，故大多數的PFI資產及相關負債將表達在公共部門的資產負債表上。若依國民帳戶，為統計的目的，則根據風險和報酬可否移轉判斷，因為政府已把風險移轉予民間，所以PFI資產及相關負債將不會在公共部門的資產負債表上表達。 本文第二個結論是英國提出政府整體帳戶 (Whole Government Accounts，簡稱WGA) 補充國民帳戶的不足。WGA根據歐盟採取IFRS，將民間部門國際通用的帳戶制度，應用或詮釋於公共部門，並補充了國民帳戶的數據。 站在財政部的立場，債限問題仍像是緊箍咒，PFI債務以不計入公共部門淨債務 (Public Sector Net Debt，簡稱PSND) 為佳。然而，為了提升財務的透明度，另外編製報表揭露PFI債務，不失為兩全之方法。反之，站在政府預算機關監督的立場，PFI債務遵循IFRS的處理規範，認列於公共部門資產負債表，乃是大勢所趨，也可替納稅人的荷包把關。

本文章節如次：第一章緒論；包括前言、研究動機、有關文獻概述、問題與假設。 第二章研究設計；包括內容分析對象、選樣、單位、類目及資料處理。第三章結果 分析與解釋。第四章結論與建議。 本文係由報業基本理論對新聞的預期－公平、正確、客觀、完整、平衡等方面探討 我國報紙在政治性新聞的表現，以省議會省政總職詢之新聞為對象。另外依據傳播 學上「守門人理論」研究：新聞報導是否能反應省議員質詢重要論題，公民營報紙 對黨內外省議員質詢論題的報導是否有差異，論題衝突性高低，是否影響媒介報導 多寡……等問題。此外，還引用「議題設定」的理論，探討來源和媒介之間是否也 有議題設定的存在。若有的話，則我們在來源－媒介－閱聽人三者間對資訊的獲得 就較有信心。據此，提出的假設是：來源越強調的論題，媒介對這些論題知曉、強 調程度也越高。 資料分析係以百分比、卡方及等級係數來計算。

大額捐款對非營利組織而言，是一個極為重要的財源，能使募款迅速達成目標。因此，了解大額捐款者的捐款行為，是一項非常重要的課題。 本研究從捐款者的觀點出發，研究大額捐款者之捐款行為。從4,787則純新聞報導中，以單次捐款金額在百萬元以上的大額捐款事件為研究對象，期能找出大額捐款者的特性與大額捐款行為的關聯性，提供非營利組織募款建議及策略參考。 本研究發現如下： 一、 個人的大額捐款，其資金來源以「自有資金」為主，主要用途為「教育」，且有五成會捐給「有業緣關係」的受贈組織，以「校友」比例最高。 二、 組織的大額捐款，主要捐給「有地緣關係」、「有業緣關係」的「政府組織」。 三、 企業的大額捐款金額平均約為新台幣4,148.19萬元，高於非營利組織（NPO）的新台幣845.39萬元。 四、 來源為自有資金的大額捐款金額平均約為新台幣2,549.89萬元，高於來源為募款轉贈者的新台幣984.39萬元。 五、 沒有地緣關係的大額捐款金額平均約為新台幣3,352.90萬元，高於有地緣關係的新台幣1,389.40萬元。 六、 資源愈多的地區享受的捐款愈多，台灣社會資源分佈不均的情況顯而易見。 七、 大額捐款用途都十分明確，顯示大額捐款人對捐款用途的期待是影響捐款行為的重要關鍵因素。 本研究建議如下： 一、 建議非營利組織應採取「捐款人導向」的行銷策略，瞭解大額捐款人的心理需求與行為習慣，並提供目標明確的方案與內容，使捐款人了解捐款的用途、支用方式與辦理績效，以增加募款金額及再度捐款的機率。 二、 建議非營利組應以相同地區者為主要募款對象。尤其以區域性募款標的或內容撰寫計畫書或提供方案內容，應較容易募款成功。 三、 建議非營利組織可以向依法認罪換取緩刑的大額捐款，以及公益彩券得主的大額捐款提出募款方案，將有助於非營利組織定期大額捐款來源。 四、 建議大額捐款人及政府應正視捐款資源過度集中的問題，可透過聯合勸募方式平衡城鄉差距。

兩岸新聞交流密切且頻繁，但是總因政治之故而蒙上陰影並益顯複雜，因此不失為一研究之好題材。學界與坊間不乏與此有關之文獻，惜乎大抵以報紙間之交流為主，至於電視台之交流則僅聊備一格。為補遺珠之憾兼鼓勵來者，本作者嚐試一探究竟，並尋求改善交流之道與化解挑戰之方。 本研究係以東森電視公司之新聞部為研究單位。方法則為深度訪談，資料蒐集與分析以及文獻回顧。 文分五章，計為：緒論，文獻回顧，交流模式，交流挑戰，結論與建議。 東森與大陸之間的新聞交流密切、多樣且規律。惟其品質與內容深受政治影響，尤以大陸之影響為最。 展望未來，台灣媒體需“寄希望於大陸當局”，則兩岸新聞交流之正常化庶幾有望。 / Though close and frequent, the cross-strait news exchanges are shrouded and made complicated by politics, which makes it a good topic for scholars to research. Articles and papers related to it are many. However, exchanges in newspaper sector are what people are interested in, those in TV sector are largely ignored. To make the picture more complete and encourage potential researchers, this writer tries to explore the modes of and challenges to the cross-strait news exchanges in TV outlets, and to find ways to better the exchanges and ease those challenges. Methodology for conducting this research comprises 3 measures: the in-depth interview, data analysis and literature review. This thesis consists of five chapters: introduction, literature review, modes of news exchanges, challenges to news exchanges and conclusion. News exchanges between EBC and the mainland are close, diverse and regular. However, the quality and contents of the exchanges are heavily influenced by political consideration coming largely from the mainland side. Looking into the future, Taiwan media should “rest hopes upon CPC” to normalize the cross-strait news exchanges.