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專利權重大性與委任產業專長、科目專家會計師 / Patent balance materiality and appointment of industry/account specialist auditors黃冠華 Unknown Date (has links)
近年全球產業競爭日趨激烈,我國國內專利訴訟亦日漸增加。加上我國財務會計準則公報第37號「無形資產之會計處理準則」及第35號「資產減損之會計處理準則」生效後,企業需要每年對專利權資產進行減損測試,使得國內專利權評價更顯複雜,同時亦產生較多盈餘操縱空間,導致專利權資訊之不確定性增加,間接降低財務報表資訊品質。為了增加財務報表使用者對於報表資訊之信賴,企業需要藉由慎選查核會計師以達到賦予財務報表公信力的目的,本研究首先分析近十年財務報表揭露之專利權資訊概況,接著探討其金額重大性與企業選任會計師決策之關聯。
實證結果顯示企業專利權金額重大性越高,越傾向於委任專長會計師事務所(含大型事務所、產業專長與專利權科目專長會計師事務所)查核財務報表,且專利權金額重大性之顯著,主要來自於第35號公報生效後之效果。 / As world competitions within industry strengthen, patent-related law suits have also increased these days. After the adoption of TSFAS No. 37 and No. 35, Taiwanese companies need to test patent impairment every year, which makes asset valuation complicated and increases patent information uncertainty. While bringing more room for earnings management, it also reduces financial reporting quality. To enhance users’ confidence, management needs to choose auditors of higher credibility. This study first analyzes patent disclosure information of publicly listed Taiwanese companies for the latest 10 years, and examines how the materiality of patent assets influences companies’ choice of specialist auditors.
We find that the more important the materiality of a company’s patent assets, the more likely it will choose to hire a specialized auditor, being a large firm, an industry specialist, or an account specialist auditor. The significant positive association between patent materiality and choices of specialized auditors is mainly effected by the adoption of TSFAS No. 35.
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課程統整之理論性研究及其對九年一貫社會領域課程綱要(草案)之啟示 / A Theoretical Research of Curriculum Integration and The Analysis of The 1-9 Social Studies Curriculum Programs from The Perspective of Curriculum Integration陳新轉, Chen, Shin-tsuang Unknown Date (has links)
本研究以國民中小學課程統整為範圍,旨在探討「課程統整」概念之涵義、理論基礎、課程統整的理由、統整模式、實施原則,以及與課程統整相屬的觀念,並根據理論探討的結果,評析「九年一貫社會領域課程綱要草案」。經過文獻分析及概念分析,最後得到的發現如下:
第一,課程統整的涵義。從歷史的角度探討課程統整的演變,本文發現近代課程統整概念源於十九世紀之「學問的統整」、「社會的統整」、「學習者(人格)的統整」及「學習的統整」的思想。到了進步主義教育思想盛行的時代,課程統整已經發展成為統合學習者、知識及社會三者的課程理論,其形式與內涵都相當完備,二次大戰後迄今,由於課程科學化、概念重建、人本主義以及後現代思潮的影響,課程統整的內涵從知識的統整逐漸擴展為統整知識、學習者(自我意義、認知結構、社會文化、生活經驗)、社會(社會所期望之價值、能力與公民素質)的課程設計方法或理論。
第二,課程統整與「科際整合」的概念有關,但不宜視之為「一而二,二而一」的關係。
第三,教育人員對課程統整的認識,除了「找出課程組織核心」、「打破學科界限」、「組織有意義、統整的學習內容」之外,更要有課程統整乃促成知識與學習者之自我意義、認知結構、生活經驗及社會文化相聯結的思考,因為課程統整最後乃是統整在學習者身上。
第四、了解課程統整的涵義之後,必須掌握課程統整的特性及正確觀念,才能架接從「認識」到「實踐」的一致性。
第五、當代課程統整的理論依據,從課程統整概念的演進過程來看,至少包括杜威教育哲學、認知學習理論、建構論、人本主義心理學、腦相容學習理論、多元智力理論及後現代課程思潮。
第六,從課程改革的立場而論,實施課程統整需要「好理由」,但是從「功能」層面出發,往往遭到反對者質疑沒有充分的證據、並不比傳統分科課程優越、或者與課程無關而是教師專業能力的問題。因此論課程統整的理由應從「學理」與「理想」層面著手,找出當今教育上必須努力或值得努力,而課程統整在實踐上要比分科課程具「優越性」的目標,做為實施課程統整的理由,本文將這些理由分成教育方面、學習方面、社會統整及適應社會變遷方面、反應時代特性方面等四個範疇。
第七,課程統整設計必須能帶給學生獲得以主題為核心的完整的學習,以及提高思考層次,從這種標準而論,有些統整型課程其實只是分科課程的變形,但並不表示統整性越高越有價值,這必須視課程主題及學習目標而定,因此設計統整型課程必同時考慮課程主題的性質與統整模式的功能,本研究探討主題之選擇與課程組織原則,並結合主題的學術性強弱及學科界限之濃淡這兩個向度,將統整型課程的設計模式分成:概念性多科並列統整、概念性學科互動統整、主題性多科並列統整、主題性學科互動統整、主題性超學科統整等五種類型,各舉實例說明。
第八,推行課程統整應遵循某些必要的原則,也需要配合措施。原則方面本研究指出主題處理的原則、課程組織原則;配合措施則從建立全校性課程藍圖;「教」、「學」與「評量」的一致性措施;統整的校園文化;充分的行政支援;以及與課程統整相屬的觀念等方面討論之。
第九,關於「九年一貫社會領域課程綱要(草案)」之評析,本研究根據研究結果,採取「支持統整而求其完美」的立場,針對課程綱要與「課程統整」有關的陳述加以評析。發現其統整取向是正確的,但仍有若干待補強的地方:
(一)缺少對於「追求統整」從「認知」到「實踐」所需的觀念、原則與要件之陳述。
(二)缺少社會領域課程非統整不可的基本理由。
(三)社會領域目標仍有進一步統整的可能。
(四)九大主題軸僅顧及社會領域知識統整,導致經過轉化的「分段能力指標」過於向知識學習,因而出現能力指標在各學習階段分配不均,甚至從缺的現象。
(五)「實施要點」內容不敷所需,也需要調整其定位。
最後本研究依據前述之發現,針對「如何實踐課程統整」、「九年一貫社會領域課程綱要(草案)」之修訂,以及後續研究三方面提出建議。 / The purposes of this study are: (1) to explore the meanings, theoretical foundations, rationales, models, principles, character and relevant ideas of curriculum integration; and (2) to analyze what the “1-9 Social Study Curriculum Program “involves in curriculum integration. Through the methods of literature review and concept analysis , the researcher has had the following main findings :
1. Tracing the changing of the concept of curriculum integration(CI), we know the original thinkings of CI were discipline-integration, society-integration, personal-integration and learning integration in the nineteen century. During the progressivism era, curriculum integration had fully developed both in pattern and content. After World War II, the concept of CI affected by Curriculum-Scientific movement, Reconceptualists movement, Humanistic Psychology and Post-modern Curriculum Thinking, the concept of CI has grown into a curriculum design theory and method which bring knowledge, society and learner(cognitive schema, social-culture, self-signification )together.
2. It is not true to think “interdisciplinary” is equal to “curriculum integration”.
3. If teachers want to know CI completely, they will recognize the CI not only to find out “core”, to break the discipline barriers, and to organize whole experience, etc. but also to facilitate the integrated knowledge, society and the learner.
4. According to CI concept evolution, the theory foundations of CI included John Dewey educational thinking, Cognitive Learning Theory, Constructivism Humanistic Psychology, Brain-Compatible Learning Theory, Gardner’s multiple intelligences theory and Post-modern curriculum thinking at least.
5. The rationales for CI to be practiced , including four major aspects: the reasons of education, the reasons of learning, the reasons of social integration and social changing, as well as the reasons of time-changing necessity.
6. Although most of experts believe that there is a continuum along which progressively more and more connections are made, but the growth toward a more progressive state may not be better; it may be just complexities. So, design an integrated curriculum must consider both curriculum theme and model. In this study, provided five curriculum integration models: conceptual multidisciplinary approach, conceptual interdisciplinary approach, thematic multidisciplinary approach, thematic multidisciplinary approach, and thematic transdisciplinary approach.
7. To carry out curriculum integration idea ,we need to hold some disciplines and create supportive conditions which are to build curriculum mapping, to make teaching, learning and assessment in alignment, to grow up an integrative culture in a school and integrative idea in staff development.
8. The “1-9 Social Studies curriculum Program” is a progressive curriculum plan , but something with curriculum integration have to supply:
(1) to add some explanation to practice.
(2) to add some rationale to implement.
(3) to integrate the social curriculum objects more.
(4) to expand the curriculum theme content to include both knowledge and abilities elements which have to be learned for the students in compulsory education level.
(5) to adjust and supply some “ implement guidelines ”.
At last, this study draws some suggestions about how the curriculum integration idea to be practiced, the curriculum program to be adjusted and what the next study step is in the future.
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我國人身保險業資產負債表允當表達之研究彭金隆, PENG,JIN-LONG Unknown Date (has links)
No description available.
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會計師聲譽、產業專長、科目專家與商譽 / Auditor reputation, industry specialization, account specialist and goodwill林念慈, Lin, Nien Tzu Unknown Date (has links)
隨著國際化發展及企業併購相關法令陸續開放,愈來愈多國內企業以控股及
併購方式來提升競爭力,衍生出來的商譽性質特殊,且可能金額重大,因此,公
司管理當局有可能需要高審計品質會計師來提升商譽認列、管理及續後評價之品
質與公信力。近年來在公允價值的趨勢下,大家更關心商譽會計處理準則改變所
帶來的影響,本研究首先就我國近十年商譽及其減損的會計實務發展,進行基本
概況分析,並探討會計師選任與商譽及其減損之關聯性。
實證結果顯示,針對特殊科目商譽,產業界不但有委任高審計品質會計師的
需求,並且有委任商譽科目專家的現象。除此之外,相較於其他會計師事務所,
大型會計師事務所能抑制公司藉由認列商譽減損損失來操縱盈餘,特別是在公司
認列商譽減損損失前已是虧損的情況下,其抑制公司洗大澡的效果更為顯著。 / With the development of internationalization and the release of related
regulations, more and more companies enhance their competitiveness by means of
investment and acquisition, which is often followed by the recognition of goodwill.
Since the nature of goodwill is unique and its amount is often significant, the demand
of high quality auditors is on the increase. Companies need them to improve and
monitor the recognition, management and evaluation of goodwill. Recently, due to the
fair value accounting concept, more attention is drawn on the change of goodwill
accounting. Therefore, in this study we summarize the accounting treatment of
goodwill and its impairment in Taiwan during the past ten years. Our main objective
is to examine whether specialist auditor choice is associated with the importance of
goodwill.
We find evidence that goodwill is positively associated with the choice of
auditors who specialize in auditing goodwill account. Additionally, compared to the
other auditors, big 4 auditors can restrain earnings management, especially when
companies experienced financial distress and tended to take a big bath by recognizing
goodwill impairment.
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英語科克漏字測驗中的連貫性考題分析:以大學學力測驗與指定科目考試為例 / A Study of the Cohesion Items in the Cloze Tests of SAT and AST鄭翕尹, Cheng,Hsi-ying Unknown Date (has links)
本研究旨在探究大學學力測驗與指定科目考試中,有關「連貫性」 的克漏字試題(包括克漏字和文意選填測驗),藉以一窺台灣高中學生在這方面的表現,並進一步透過試題分析,學生表現,和題目鑑別度等細項,深入討論台灣高中英語教育中,老師和學生在課堂上可以加強的部分。
首先,我們將連貫性這個觀念加以分類和說明,根據修改過後的分類,將大學入學考試試題分為連接,指涉,字彙連貫三種。字彙連貫又可以細分為重複和常連用字兩種。我們就題目出現的頻率來討論,分析後發現,在克漏字測驗和文意選填題目中,考字彙連貫出現頻率最高。就學生答對率表現來看,常連用字試題,通過率最高,而指涉試題,通過率最低。這結果顯示台灣學生在局部連貫性上表現較佳,對於整體連貫性較不熟悉。試題出現在整篇文章的主題句,也會造成答對率較低。另就試題的鑑別度而言,低鑑別度往往和低通過率的試題重疊,表示大多數學生通過率低的題目,往往因為困難而無法鑑別學生能力。 / In this study, we analyzed the multiple-choice rational cloze tests used in the Subject Ability Test (SAT) and Appointment Subject Test (AST) from 2002 to 2004. The item types were mainly analyzed according to the five cohesion types that Halliday and Hasan proposed in their 1976 research. Through these classifications, we gained better knowledge about whether the cohesion types affected the students’ performances. Furthermore, we also investigated the possible reasons.
First of all, we refined the cohesion types proposed by Halliday and Hasan proposed in their 1976 research. In our study, the cohesion types we looked were conjunction, reference, and lexical cohesion. We wanted to find how the cohesive types were tested in the tests. From the analysis of cloze tests and the WYXT tests, the result we got was that lexical cohesion was tested more often than other cohesive categories.
For the passing rate of SAT and AST, we found that the collocation test items were the easiest while the reference test items were the most difficult. According to Bachman (1982, 1985), Test items in Type 2 and 3 (repetition, conjunction, and reference) do have lower passing rates. This means students have difficulties in global cohesion. Furthermore, students had more difficulties in answering the test items located in the first or last sentence, which are usually associated with main ideas of the paragraph – a global concept. Therefore, the locations of the test items also had an influence on the passing rate.
Lastly, for the discrimination index, those test items with low D value always co-occurred with low passing rate test items, meaning that difficult items fail to discriminate between different proficiency levels.
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サイエンスリテラシープロジェクトII (SLPII) の概要 (サイエンスリテラシープロジェクトII: 問題発見・解決型の学習を通して多元的な思考力と探究心を育む)ISHIKAWA, K., 石川, 久美 20 December 2013 (has links)
No description available.
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高等学校新教育課程(理科)の編成について : 公立商業高等学校について(理科)(教科研究)原, 英俊 15 September 1994 (has links)
国立情報学研究所で電子化したコンテンツを使用している。
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高等学校新教育課程(理科)の編成について : 公立工業高等学校について(理科)(教科研究)原, 英俊 15 September 1994 (has links)
国立情報学研究所で電子化したコンテンツを使用している。
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大學院校系所實際開課科目之 課程評鑑指標建構研究 / Curriculum evaluation of courses offered by the university department:Indicator construction study李文琪, LI, Wen Chi Unknown Date (has links)
有鑑於高等教育評鑑中的課程評鑑混入行政評鑑、教學評鑑或是研究評鑑中,忽視課程評鑑的實際。從學習者被提供的課程選擇機會、以及從系所有意規劃的學習內容來看,實際開課科目是課程整體中最具體、也最能被直接檢視的部分。故本研究試圖以大學院校系所開課科目為研究重點,建構其課程評鑑指標,希望未來能有助於各系所檢視其實際開課的情況,進而做為開課科目課程評鑑的參考。
因此,本研究透過研究者文獻探析、小型專家座談、問卷調查法,彙整課程領域專家學者的意見,再經由研究者調整修改指標後,建構出本研究的大學院校系所開課科目課程評鑑指標。
本研究所建構出的大學院校系所實際開課科目課程評鑑指標共計十七條,除了作為各系所檢視與評鑑實際開課的參考,也提供未來相關研究在指標建構與課程評鑑研究的建議。 / Higher education evaluation is emphasis on administration evaluation, instruction evaluation or research evaluation, but ignores the curriculum evaluation on course offerings. Besides, from the opportunities of choosing courses by learners and from the point of view of courses planning, course offerings are the most substantial and can be examination directly from curriculum. Therefore, my research is focused on the course offerings in universities and to construct a curriculum evaluation indicator to help universities examine the effectiveness of the curriculum offered, in addition, to provide a comparison on evaluating the course offerings.
In order to complete this research, the following methods were used: research literature review, small expert panel, the questionnaire survey, and compiling opinions from scholars and experts in the field course. The researcher then adjusted the index by combining the data collected to construct the indicators for the higher education curriculum evaluation.
From this research at universities and colleges concerning curriculum evaluation, a total of seventeen indicators of curriculum evaluation were developed. These seventeen indicators not only can help universities examine the effectiveness of the curriculum offered, but also can help future educators plan their curriculum in an effective manner.
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サイエンスリテラシープロジェクトII (SLPII) の概要 (サイエンスリテラシープロジェクトII: 問題発見・解決型の学習を通して多元的な思考力と探究心を育む)ISHIKAWA, K, 石川, 久美 01 February 2013 (has links)
No description available.
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