在緒論裡簡單解釋了本文的研究動機、理由及範圍。接著，在第二章中闡明了最概型 函數的意義，並以方向導數的觀點，引出影響力函數以作為評定穩健性的工具，同時 探討最概型函數的穩健性、漸近性及效率。 第三章是以位置與尺度不變性為要求，考慮如何聯立反覆穩健推算特徵數，以作為多 變量情況的基礎。 第四章的重心，在於利用一個迴歸模式的最概型函數的一般型態來研究其穩健性質， 從而同時控制反應變數與因素空間的異常交互影響。在第五章裡，以模擬分析配合資 料分析方法，來印證本文理論。 我們的結論是：以中央極限定理作漸近分布或資料有異常現象時，本文所考慮的穩健 推算方法，確實比傳統推算方法優良。

本文主要討論組可分處理集區設計當同一集區內漏失ｔ個對照處理時之連接穩健性，以及當漏失整個集區時之連接穩健性並且（１）令屬於同組別之試驗處理於同集區內一起出現之次數於零的條件下，分別將組可分處裡集區設計當同一集區內漏失ｔ個對照處理以及當漏失整個集區時之效率值確實解出。（２）令屬於不同組別之試驗處理於同集區內一起出現之次數為零的條件下，分別將組可分處裡集區設計當同一集區內漏失ｔ個對照處理以及當漏失整個集區時之效率值確實解出。

過去的實證研究指出，在討論當期的會計盈餘穩健性時，研究者必須要控制期初會計盈餘穩健性的水準。具體而言，期初會計盈餘穩健性與本期會計盈餘穩健性的負向關係，會稀釋我們對當期會計盈餘穩健性的解釋效果。基於這個理由，本研究以期初市價對淨值比做為期初會計盈餘穩健性的代理變數，去檢視我國1999年至2004年會計盈餘的穩健性以及探討盈餘穩健性與外資法人持股比例之關聯性。穩健原則之定義，係以 Basu(1997)模型做為衡量穩健性的指標。研究結果發現，我國企業近年來之會計盈餘存在穩健原則之特性，而期初市價對淨值比與盈餘穩健程度之間呈現顯著之負向相關。至於針對外資持股與盈餘穩健性之關聯性的分析，在控制期初市價對淨值比的影響之後，本研究未能找到外資持股比例之高低對盈餘穩健程度有顯著影響之證據。然而，在期初市價對淨值比最高的組別中，盈餘穩健程度與次期外資持股比例之間存在正向之關係。這個現象意味著對於期初盈餘穩健性很高的公司而言，其在當期之盈餘若相對較穩健，則次期之外資持股比例將會較高。但是，在本研究改以工具變數衡量外資持股比例之後，不論是當期或次期的外資持股比例，其與盈餘穩健程度之間則均未存在顯著之關聯性。彙總而言，利用1999年至2004年的資料，本研究發現，期初會計盈餘穩健性與本期會計盈餘穩健性有顯著的負向關係；無論有無控制期初會計盈餘穩健性，我國的會計盈餘均具有穩健性的特性；未能得到非常充份的證據去宣稱外資對於我國會計盈餘穩健性有系統性的影響。 / Prior empirical studies indicate that researchers have to control for the level of beginning-of-period earnings conservatism when discussing earnings conservatism in the current period. The negative association between beginning-of-period earnings conservatism and earnings conservatism in the current period will dilute the effect of our explanation of earnings conservatism in the current period. Using beginning-of-period price-to-book ratios to proxy for beginning-of-period earnings conservatism, this study examines earnings conservatism in Taiwan during the period from 1999 to 2004, and discusses the relationship between earnings conservatism and shareholding ratios of foreign institutional investors. The definition of earnings conservatism is based on Basu(1997). The empirical results show that earnings in Taiwan demonstrate the characteristic of earnings conservatism in recent years, and that beginning-of-period price-to-book ratios are negatively associated with the level of earnings conservatism. As for the analysis of the link between shareholding ratios of foreign institutional investors and earnings conservatism, this study fails to find the evidence that shareholding ratios of foreign institutional investors have significant impacts on earnings conservatism after controlling for the level of beginning-of-period price-to-book ratios. However, in the portfolio of the highest beginning-of-period price-to-book ratios, there is a positive relationship between earnings conservatism and shareholding ratios of foreign institutional investors in the next period. This result means that firms with the highest level of beginning-of-period earnings conservatism will have higher shareholding ratios of foreign institutional investors in the next period if their earnings in the current period are relatively more conservative. However, when this study uses the instrumental variable to measure shareholding ratios of foreign institutional investors, shareholding ratios of foreign institutional investors, whether in the current or next period, do not have a significant relationship with the level of earnings conservatism. In summary, using data from 1999 to 2004, this study finds that there is significantly negative association between beginning-of-period earnings conservatism and earnings conservatism in the current period, and that earnings in Taiwan demonstrate the characteristic of earnings conservatism whether controlling for the level of beginning-of-period earnings conservatism or not, but this study fails to obtain sufficient evidence to assert that foreign investment has systematic effects on earnings conservatism in Taiwan.

直到2010年中國大陸才有一套較完整的內部控制相關規範，近年來有關中國企業內部控制相關的議題也受到很多重視。中國市場是近年來很受重視的市場，然而我們對於蓬勃發展的中國市場是否具有會計穩健性，以及中國企業的盈餘品質等特性卻不甚瞭解。因此，本研究以中國市場為研究對象，探討企業內部控制品質的好壞是否影響企業的會計穩健性。本研究之實證結果發現，中國市場整體而言雖具有會計穩健性，然而企業內部控制品質的好壞與企業穩健性之間不具有統計上之顯著關聯性，顯示中國企業的內部控制品質的提升無法有效提升企業的會計穩健性，無法使管理者更快速的認列壞消息。 / The laws and regulations of internal control in China aren’t developed so complete and detailed until 2010. The issues about internal control of those companies in China receive much attention in these years. People gradually pay attention to China market, but little is known about the earnings characteristics of China market, such as accounting conservatism and earnings quality. Consequently, this research focuses on whether the internal control quality of those companies in China affects accounting conservatism of theirs. The empirical research finds that China market has the characteristic of accounting conservatism in general, but the association between the internal control quality and accounting conservatism is not statistically significant. The results do not support that those companies in China which have better internal control quality enhance their managers using accounting conservatism to recognize bad news more timely.

本研究以美國證券市場為樣本，探討銀行業之法規開放是否對非金融業公司之會計穩健性造成影響。銀行法規開放可使銀行透過併購於州內擴張，借款公司可能面對之銀行議價能力上升，使得銀行要求融資顧客出具高品質之財務報表。另一方面，州際銀行法規開放可能使他州銀行進入本地金融市場，進而提高金融市場之競爭度。由於會計穩健性可降低管理階層與投資人的資訊不對稱，被視為高品質的財務報表，本文推測銀行業法規鬆綁會影響公司會計穩健性。實證結果顯示，州內銀行法規開放與會計穩健性間具有顯著正向關係；然而，州際銀行法規開放與會計穩健性間具有顯著負向關係。額外分析顯示，大型企業更傾向於對銀行法規開放作出反應，而較依賴發行公司債融資方式之公司在面對銀行法規開放時則減少財務報導中認列損失之即時性。 / This study uses US banking deregulation as a research setting to examine whether banking deregulation has an impact on the degree of accounting conservatism of non-financial firms. Since banking deregulation would enable large banks expand within states through merge and acquisition, bank’s bargaining power to lenders may increase. Banks may require their clients to provide higher quality of financial statements. On the other hand, banking deregulation may increase competition in local financial markets by enabling large banks to enter into local markets. As accounting conservatism could alleviate information asymmetry between management and investors, and serves as an indicator of high quality of financial statements, I expect that banking deregulations would have an impact on firms’ reporting conservatism. I find that there is a significantly positive relationship between intrastate banking deregulation and firms’ timely loss recognition. In contrast, interstate banking deregulation has a significantly negative influence on firms’ timely loss recognition. Additional analyses reveal that large firms are more likely to respond to the banking deregulation and that firms that rely more on public debt financing respond to the banking deregulation by decreasing their degree of timely loss recognition in financial reporting.

本研究旨在建立廣義線性模式下之D-與A-最適設計(optimal designs)，並依不同處理結構(treatment structure)分成完全隨機設計(completely randomized design, CRD)與隨機集區設計(randomized block design, RBD)兩部分探討。 根據完全隨機設計所推導出之行列式的性質與理論結果，我們首先提出一個能快速大幅限縮尋找D-最適正合(exact)設計範圍的演算法。解析解的部分，則從將v個處理的變異數分為兩類出發，建立其D-最適近似(approximate)設計，並由此發現 (1) 各水準對應之樣本最適配置的上下界並非與水準間不同變異有關，而是與有多少處理之變異相同有關；(2) 即使是變異很大的處理，也必須分配觀察值，始能極大化行列式值。此意味著當v較大時，均分應不失為一有效率(efficient)的設計。至於正合設計，我們僅能得出某一處理特別大或特別小時的D-最適設計，並舉例說明求不出一般解的原因。 除此之外，我們亦求出當三個處理的變異數皆不同時之D-最適近似設計，以及v個處理皆不同時之A-最適近似設計。 至於最適隨機集區設計的建立，我們的重點放在v=2及v=3的情形，並假設集區樣本數(block size)為給定。當v=2時，各集區對應之行列式值不受其他集區的影響，故僅需依照完全隨機設計之所得，將各集區之行列式值分別最佳化，即可得出D-與A-最適設計。值得一提的是，若進一步假設各集區中兩處理變異的比例(>1)皆相同，且集區大小皆相同，則將各處理的「近似設計下最適總和」取最接近的整數，再均分給各集區，其結果未必為最適設計。當v=3時，即使只有2個集區，行列式也十分複雜，我們目前僅能證明當集區內各處理的變異相同時(不同集區之處理變異可不同)，均分給定之集區樣本數為D-最適設計。當集區內各處理的變異不全相同時，我們僅能先以2個集區為例，類比完全隨機設計的性質，舉例猜想當兩集區中處理之變異大小順序相同時，各處理最適樣本配置的多寡亦與變異大小呈反比。由於本研究對處理與集區兩者之效應假設為可加，因此可合理假設集區中處理之變異大小順序相同。 / The problem of finding D- and A-optimal designs for the zero- and one-way elimination of heterogeneity under generalized linear models is considered. Since GLM designs rely on the values of parameters to be estimated, our strategy is to employ the locally optimal designs. For the zero-way elimination model, a theorem-based algorithm is proposed to search for the D-optimal exact designs. A formula for the construction of D-optimal approximate design when values of unknown parameters are split into two, with respective sizes m and v-m, are derived. Analytic solutions provided to the exact counterpart, however, are restricted to the cases when m=1 and m=v-1. An example is given to explain the problem involved. On the other hand, the upper bound and lower bound of the optimal number of replicates per treatment are proved dependent on m, rather than the unknown parameters. These bounds imply that designs having as equal number of replications for each treatment as possible are efficient in D-optimality. In addition, a D-optimal approximate design when values of unknown parameters are divided into three groups is also obtained. A closed-form expression for an A-optimal approximate design for comparing arbitrary v treatments is given. For the one-way elimination model, our focus is on studying the D-optimal designs for v=2 and v=3 with each block size given. The D- and A-optimality for v=2 can be achieved by assigning units proportional to square root of the ratio of two variances, which is larger than 1, to the treatment with smaller variance in each block separately. For v=3, the structure of determinant is much more complicated even for two blocks, and we can only show that, when treatment variances are the same within a block, design having equal number of replicates as possible in each block is a D-optimal block design. Some numerical evidences conjecture that a design satisfying the condition that the number of replicates are inversely proportional to the treatment variances per block is better in terms of D-optimality, as long as the ordering of treatment variances are the same across blocks, which is reasonable for an additive model as we assume.

本文內容主要可分為三大部分，第一部份是「本國銀行業逐年的競爭程度及其變化之分析」，主要是以Panzer-Rosse模型評估銀行業的競爭程度，實證結果顯示1996至2000年每年的金融市場處於壟斷性競爭或完全競爭，在考慮銀行業務差距頗大及極端值存在的可能之下，2001和2002年的銀行業為壟斷性競爭。相較於1996至2000年，2001至2002年銀行業的競爭程度有降低的現象。 第二部分是「銀行業的競爭程度與利息收入佔總資產比率之關聯性分析」，本文延伸Panzer-Rosse模型，以分量迴歸法取代傳統最小平方法，發現排除規模效果的影響下，位於利息收入的條件分配愈左端（即利息收入佔總資產比率較低）的銀行，其所處之金融環境競爭程度愈高。此外，亞洲金融危機受創最嚴重的五個東南亞國家，自金融風暴發生至2004年，位於經資產標準化的利息收入分配左端、或右端、或中間的銀行在各個國家雖遭遇不同的競爭環境變化，不過，平均而言，所有銀行面臨的競爭程度皆獲得改善。 第三部分是「以分量迴歸法分析會計盈餘的時效性與穩健性」，實證結果顯示會計盈餘對好消息認列的時效性和對壞消息認列的穩健性會受企業當期的盈餘水準所影響。若企業當期的盈餘水準愈差，則會降低其盈餘的時效性，但是會提高其盈餘的穩健性。相反地，若當期的盈餘水準愈高，則會提高其盈餘的時效性，但是會降低其盈餘的穩健性。 / There are three issues in this dissertation. The first one is to analyze the yearly degree of competition and its variation in Taiwan’s banking industry with the Panzer-Rosse model. We find that the markets over the period 1996-2000 were characterized with monopolistic competition or perfect competition, while the system was characterized by monopolistic competition in 2001 and 2002 after we take into consideration the possibility of outliers. Furthermore, the results also suggest that the competition has declined in Taiwan’s banking industry. The second topic is to investigate the relationship between banking competition and the ratio of banks’ interest revenues to total assets. The results show that while the ratio of bank’s interest revenues to total assets is lower, the bank faces a more competitive market. Moreover, competitive pressures have been improved for banks with different levels of interest revenues over total assets in East Asia after the financial crisis occurred in 1997. About the final issue, we try to find whether firms’ contemporaneous earnings affect the timeliness and conservatism of accounting earnings and their relationship. Our results show that the degree of timeliness and conservatism of accounting earnings are relevant to the level of earnings. Specifically, firms with poor earnings will decrease their earnings in recognizing good news but increase the level of conservative accounting. On the other hand, the level of conservative accounting is a decreasing function of earnings while the timeliness in recognizing good is increasing in earnings.

依時間順序出現之一連串觀測值，通常會呈現某一型態，而根據所產生的 型態可以作為判斷事件發生的基礎。例如，震波形成原因的判斷﹔追查環 境污染源﹔以及在醫學方面，辨識一個正常人心電圖的型態與患有心臟病 的病人其心電圖的型態…等。對於這些問題，傳統之辨識方法常因前提假 設的限制而失去其準確性。在本文中，我們應用神經網路中的逆向傳播演 算法則來訓練網路，並利用此受過訓練的網路來辨別線性時間數列ARIMA 及非線性時間數列 BL(1,0,1,1)。結果發現，網路對於模擬資料中雙線性 係數介於0.2至$0.8$之間的資料有高達$80\%$以上的辨識能力。而在實例 研究中，我們訓練網路來判斷震波形成的原因，其正確率亦高達80\%以上 。同時，我們也將神經網路應用在環境保護方面，訓練網路來判斷二地區 空氣品質的型態。 / A series of observations indexed in time often produces a pattern that may form a basis for discriminatingetween different classes of events. For instance, in theeology, what are the causes of seismic waves? a earthquakesr the nuclear explosions ?in the eathenics, we can use theethod to inquire the source which pollutes the air in somelace, and in the medicine, to distinguish the difference oflectrocardiograms between a health person and an a patient..ect. In this paper, we utilize the back-propagation to trainnetwork and use of the trained networks to judge the linearRIMA(1,0,0) model between the nonlinear BIL(1,0,1,1) model,e can find that the trained network has a good recognitionhose accurate rate is above 80\% for the coefficient of the bilinear model being equal to 0.5 or 0.8. In a living example, we have trained a network to decidehich is the cause of seismic wave, and the trained networkhose accurate rate is larger than 80\%. At the same time, e also applied neural network in environmental protection.

隨著WiFi訊號在都市的涵蓋率逐漸普及，基於WiFi訊號強度值的定位方法逐漸發展。WiFi匹配定位(Matching Positioning)是透過參考點坐標與WiFi訊號強度(Received Signal Strength Indicator, RSSI)的蒐集，以最小二乘法(Least Squares, LS)計算RSSI模型參數；然後，利用模型參數與使用者位置的WiFi訊號強度，推估出使用者的位置。然而WiFi訊號強度容易受到環境因素影響，例如降雨、建物遮蔽、人群擾動等因素，皆會使訊號強度降低，若以受影響的訊號強度進行定位，將使定位成果與真實位置產生偏移。 為了降低訊號強度的錯誤造成定位結果的誤差，本研究嘗試透過具有穩健性的最小一乘法( Least Absolute Deviation, LAD)結合WiFi匹配定位，去克服WiFi訊號易受環境影響的特性，期以獲得較精確的WiFi定位成果。研究首先透過模擬資料的建立，測試不同粗差狀況最小一乘法WiFi匹配定位之表現，最後再以真實WiFi訊號進行匹配定位的演算，並比較最小一乘法WiFi匹配定位與最小二乘法WiFi匹配定位的成果差異，探討二種方法的特性。 根據本研究成果顯示，於模擬資料中，最小一乘法WiFi匹配定位相較於最小二乘法WiFi匹配定位，在面對參考點接收的AP訊號與檢核點接收的AP訊號強度含有粗差的情形皆能有較好的穩健性，且在參考點接收的AP訊號含有粗差的情況有良好的偵錯能力。而於真實環境之下，最小一乘法WiFi匹配定位之精度也較最小二乘法WiFi匹配定位具有穩健性；在室外資料的部份，最小一乘法WiFi匹配定位之精度為8.46公尺，最小二乘法WiFi匹配定位之精度為8.57公尺。在室內資料的部份，最小一乘法WiFi匹配定位之精度為2.20公尺，最小二乘法WiFi匹配定位之精度為2.41公尺。 / Because of the extensive coverage of WiFi signal, the positioning methods by the WiFi signal are proposed. WiFi Matching Positioning is a method of WiFi positioning. By collecting the WiFi signal strength and coordiates of reference points to calculate the signal strength transformation parameters, then, user’s location can be calculated with the LS (Least Squares). However, the WiFi signal strength is easily degraded by the environment. Using the degraded WiFi signal to positioning will produce wrong coordinates. Hence this research tries to use the robustness of LAD (Least Absolute Deviation) combining with WiFi Matching Positioning to overcome the sensibility of WiFi signal strength, expecting to make the result of WiFi positioning more reliable. At first, in order to test the ability of LAD, this research uses simulating data to add different kind of outliers in the database, and checks the performance of LAD WiFi Matching Positioning. Finally, this research uses real data to compare the difference between the results of LAD and LS WiFi Matching Positioning. In the simulating data, the test result shows that LAD WiFi Matching Positioning can not only have better robust ability to deal with the reference and check points AP signal strength error than LS WiFi Matching Positioning but also can detect the outlier in the reference points AP signal strength. In the real data, LAD WiFi Matching Positioning can also have better result. In the outdoor situation, the RMSE (Root Mean Square Error) of LAD WiFi Matching Positioning and LS (Least Squares) WiFi Matching Positioning are 8.46 meters and 8.57 meters respectively. In the indoor situation, the RMSE (Root Mean Square Error) of LAD WiFi Matching Positioning and LS (Least Squares) WiFi Matching Positioning are 2.20 meters and 2.41 meters respectively.