本研究的目的在於了解九年級國中學生在處理直線型的位置–時間圖形 時，是否可真實操作物體的運動狀態，及了解圖形中所隱含的數學概念。 本研究將位置–時間圖設計成十張工具圖形作為研究工具，隨機抽取十二 名國中九年級學生，男女各六位，透過半結構性晤談，以蒐集個案在處理直線 型的位置–時間圖時，是否可操作物體的真實運動狀態，以及能否掌握圖形中 所隱含的數學概念逐一作深入的探討，再以質化的方式分析及統整所蒐集的資 料，得到的結論如下： 一、學生數學的斜率、截距能力不足，以致影響位置–時間圖的學習。 二、學生圖形表徵的理解薄弱，以致於無法應用數學能力及解釋真實現象。 根據本研究的結果，可提出下列建議： 一、數學教學應加強與科學領域之連結 二、數學教學應著重抽象符號與真實情境之連結 三、科學教學應輔導學生建立新舊知識之遷移 四、數學教學應善用多元教學資源，以協助學生進行多元智慧之學習 在未來的研究方向，可考慮不同的研究對象、題目型態或是繼續擴大研究 至速度–時間圖、加速度–時間圖，加強科學與數學的知識理論應用於生活中。 / The purpose of this study is to understand whether 9th grade students can actually manipulate the states of motion of objects and understand the concepts of mathematics embedded in the graphs when they are dealing with the linear position— time graphs. Ten tool graphs were designed based on the position-time graph as the research tools in this study. Twelve 9th grade students, 6 males and 6 females, were chosen randomly. Through doing semi-structured interviews, the researcher collected the data and deeply explored whether participants could manipulate the states of motion of objects and comprehend the mathematical concepts embedded in the graphs when they were dealing with the linear position time graphs. The collected data were analyzed qualitatively and organized. The conclusions are as follows: 1. The students’ capability of slope and intercept in mathematics is insufficient, and it influences their learning of the position-time graphs. 2. Students only have little understanding of the presentation of the graphs. Thus, they cannot apply mathematical abilities or interpret real phenomena. Following suggestions are provided according to the conclusions in this study: 1. Mathematical teaching should be emphasized on the connection with the science domain. 2. Mathematical teaching should highlight the connection between abstract symbols and real situations 3. Science teaching should guide the students to transfer the new knowledge to the learned knowledge. 4. Multiple teaching resources should be used properly to help students proceed to learn multiple intelligences. The direction of further studies can aim at different participants, different patterns of questions or expanding the study on speed-time graphs and acceleration-time graphs to apply the knowledge and theories of science and mathematics in life.

公共支出與公共收入乃為一體兩面之事。A.C. Pigou於1947年就曾提出租稅融通方式不同，將影響公共支出水準的看法，他並且認為當政府採用扭曲性租稅來融通公共財時，會產生超額負擔使得公共財提供的邊際成本增加。基於這項觀點，就不宜再以公共財的直接成本作為最適公共支出水準的依據，而應將扭曲性租稅本身可能造成的扭曲效果納入考慮。而這也表示了P.A. Samuelson於1954年提出的最適公共財提供條件ΣMRS=MRT應該被修正，且視融通公共財的租稅方式所產生的影響而應有不同的最適公共財提供條件。 　　本篇論文的目的，即在討論各種不同的租稅制度融通下，以最適公共財提供條件的修正，分析修正項目對最適公共支出水準的影響，並與過去的文獻作一比較，以期得出不同的租稅制度融通和最適公共支出之間的關係。