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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
61

英國國會選舉制度與政黨體系之研究

陳惠珍, CHEN, HUI-ZHEN Unknown Date (has links)
本論文共一冊,計分五章,約六萬字,內容如后: 第一章 緒論。闡逑本文寫作動機、方法與範圍。 第二章 民主、政黨與選舉。計分二節。從歷來民主理論,肯定政黨與選舉為實現民 主某些價值的 級制度,並論兩者間糾結關係。 第三章 英國選舉法與政黨競選適應。計分三節。從英國選舉法特色探討政黨適應方 向。 第四章 單一選區複數決制與政黨多寡。計分三節。探討選舉方式與政黨數目及政治 穩定間之關係。
62

國際關係" 相互依存" 學之研究

鄭端耀, Zheng, Duan-Yue Unknown Date (has links)
第一章導論 第二章現代學派相互依存發展緣由 第一節二次戰後國際政經體系基礎 第二節七十年代後國際政經體系變遷 第三節現實主義國際政治模式 第四節現代學派相互依存興起 第三章現代學派相互依存基本概念 第一節相互依存學說之性質與歸屬學科 第二節相互依存概念之定義 第三節相互依存形式 第四章現代學派相互依存理論主張 第一節相互依存理論模式 第二節相互依存與權力關係 第三節相互依存與國際體制關係 第四節相互依存與對外政策關係 第五章現代學派相互依存理論主張之評論 第一節相互依存的在真性 第二節相互依存的普遍性 第三節相互依存的可靠性 第六章結論 英文參考書籍 英文期刊 中文參考書目
63

永業文官中通才與專才運用之研究─英美文官培植與任用之比較研究

蘇崇武 Unknown Date (has links)
國家因人口的增加、科學技術的發達、經濟活動的改變、社會關係的複雜及國際關係的變化等原因,使其性質由消極而積極,由被動而主動的改變。因應這種變化的主流是行政,行政隨國家性質的變化而擴大。而隨行政擴大的是文官的成長,不但在數量上大量增加,質量上亦不斷的提高。而人才的甄補,由於社會企業興起的競爭產生了困難,過去那一套消極性的甄補制度是難獲致優良人才的效果,而必須改採積極的措施。積極的措施者何?即不但要改進其任用制度,而且要能重視培植的功能。 組織的擴大,分工專業必然產生,專才文官是時代的寵兒,然而不可忽視的是行政是個整體性,在分散之中須組合,在分工之際要統制;而且行政功能係服務社會,它必須配合社會的需要,接受法律的規範,採納公眾的指導,因之必須要有管理人員的通才文官去負起計劃、領導、協調、溝通、公共關係等任務,把行政功能做「好」主要是專才文官,而將其做得「通」,則有賴通才文官能發揮其功能。英國通才化的文官體制,造出行政級之典型的通才文官,美國專才化的文官體制,使專才文官表現大家所不可忽視的功能。本文對通才文官與專才文官之比較研究,必然的要就英美兩國的文官體制加以比較。 本文共分四章,其內容概略如左: 第一章為引論,係說明國家性質之改變,以及由是導致之行政擴大,文官擴張之原因。繼之說明行政功能之與一般社會企業之差異,以及其導致對文官培植與任用之優劣之關係,對本文所引用的幾個專門術語,亦於此加以定界說明。最後論及培植與任用在文官體制上之重要性,亦即說明本文對其追尋探討之主要動機所在。 第二章為探討英美永業文官之培植,由英美文官之一般概況說起,再就文官之任務分析,探討其所具備之能力情形,爾後論及培植之實施。培植本文係指文官體制之與社會交相反應所導致對文官甄補上的影響,通常是「寄生」在相關的體制上,本文應用行為科學上的態度,就教育制度、人民對文官價值理想、薪給制度、政治體制、職位分類制度、甄補制度、及社會生態背景等之與文官的關係上,去追尋英美文官培植制度之實際情形。 第三章說明英美永業文官之任用。本文所指之任用,包括考試、任職及訓練。在任用上,對通才文官的程序,似乎較為繁雜慎重些。然而有一點是值得注意的,那就是英美兩國似漸趨向一致,不但在甄選的方法上,而且在對象上,對應考人潛能以及廣博知識的要求是一致的。此外,訓練的實施,任職後的應用,也是愈走愈接近的。而專才文官的任用,均在力求簡便以求其能發揮對人才競爭的效果。 第四章是結論:在此說明了人力的應用有再加重視的必要,在今日,國家要完成其所負的時代使命,對人力的有效應用是極其重要的。英美各有其一套「人力應用制度」——文官體制,各有其優點,然又不免有其缺點,然而基於民主政治理想及民族、語文等相同的影響下,配之相同時勢的演變,加上高度交通所帶來各種文化交流的影響使兩國的體制漸有合流的趨勢,能取兩個文官體制之精英。似可建立一套更完善的文官制度。 本文之得於完成,全承雷師飛龍之懇切指導,不但在觀念上,且在寫作過程中,均再三承 雷師之提示與教正,且提供許多有關參考資料,使本文得以順利進行。而本文觀念之形成,得自於張主任明誠,羅老師孟浩,王老師君始諄諄善誘之教導,受惠良多,感激之餘於此僅致謝忱於萬一。惟生才疏學淺,勉力從事,仍未有如諸位師長之寄望,錯誤及疏落之處實多,愧咎之餘,尚盼諸位師長、先進,仍能續於指導、教正。
64

台灣高中學生英語字彙學習策略之探討 / An Investigation into Vocabulary Learning Strategies Used by Senior High School Students in Taiwan

王玉華, Wang, Yu-hua Unknown Date (has links)
本研究旨在探討台灣高中學生學習英語字彙時所使用之學習策略,除了解各種不同字彙學習策略的使用頻率情形,找出較常和較少使用之字彙學習策略,探求字彙學習策略的使用和字彙成就表現的關係外,並找出字彙成就高者和字彙成就低者對學習策略使用之不同處,藉此,俾能提供老師有效教學及學生有效學習字彙之依據。 本研究以271位高三學生為調查對象,研究工具為字彙學習策略問卷和字彙測驗。分析方法主要採量化分析,包括描述性統計、皮爾遜積差相關分析及獨立樣本t檢定。 本研究結果如下:(一)最常使用的是認知策略,最少使用的是社會策略。(二)學生偏愛機械記憶或與拼字及發音有關之策略。(三)學生的策略使用和其字彙成就表現有明顯相關。(四)字彙學習成就較高者與字彙成就學習較低者在策略使用上亦有明顯差異。高字彙學習成就者較喜重複念誦記憶單字的策略,並傾向於有上下文的情境中學習單字;低字彙學習成就者偏愛重複書寫的策略,並傾向學習孤立的單字。 / This study investigated the vocabulary learning strategies used by senior high students in Taiwan. The aim was (a) to investigate the frequencies of different vocabulary learning strategies use; (b) to find out the most and the least frequently used strategies; (c) to explore the relationship between strategy use and vocabulary size; and (d) to identify the differences in strategy use between good and poor learners. A total of 271 senior high students in northern Taiwan participated in the study. A vocabulary learning strategies questionnaire and a Vocabulary Levels Test were administered to the participants as instruments. The collected data were analyzed by using SPSS version 10.0, including descriptive statistics, Pearson product-moment correlations, and independent-samples t-tests. The results are summarized as follows. (1) Cognitive strategies were reported as the most frequently used strategies while metacognitive and social strategies the least frequently used strategies. (2) Students favored strategies related to “rote repetition” or “the form of a word.” (3) Students’ strategy use was significantly correlated with their vocabulary size. (4) There was a significant difference in strategy use between good and poor learners. Good learners tended to learn words in context while poor learners tended to learn words in isolation. The findings of the study suggest that teachers should introduce students to a variety of vocabulary learning strategies, especially deep strategies and strategies related to context.
65

讀者回應法在高中英詩教學效益之研究 / The Effects of Reader Response Approach on English Poetry Teaching in Senior High School

金慶芳, Chin, Ching-fang Unknown Date (has links)
本研究旨在探討讀者回應法在高中英詩教學上的效益。在探討中著重在比較兩種教學模式──讀者回應模式與傳統教學模式──的成效,更各別以實驗組與控制組進行研究。其重點針對以下五項:(1)學生的英文學習動機(2)學生對英詩的興趣(3)學生的寫作能力(4)學生的語言能力(5)同儕的互動和師生間的互動。 依據Dias和Hayhoe(1988)的論點,自1930年代起,新文評(New Criticism)、結構主義(Structuralism)和後結構主義(Post-structuralism)即影響著英詩教學,然而這股文評思潮,隨著讀者反應理論的興起,逐漸式微。起而代之的是強調以讀者為中心,重視讀者與文本間的互動,並允許讀者對同一文學作品有不同詮釋的教學模式,此教學模式已成為文學教師樂於採用的教學法。 本研究採用Rosenblatt(1978)為首的理論與建議,輔以各種活動,導引高中生解讀英詩,以實證讀者回應教學模式的具體成效,暨測試傳統的教學模式。 此研究以台北市立大同高中兩班七十七位高一學生為研究對象。兩班學生分成實驗組和控制組,教授同樣英詩,在為期四個月的教學活動中,實驗組接受讀者回應的教學模式,並參與討論,回應研究者所設計的題目和活動。控制組則採用傳統的教學模式,教授文本內容、結構為主。兩組皆以學生的問卷調查、GEPT成績、學習單和研究者的訪談、觀察做為本研究分析的基礎。 經由資料分析,茲將本研究發現之摘要條列如下: 1.整體而言,讀者回應教學模式比傳統教學模式更具效果。 2.實驗組學生對英文學習動機高於控制組學生。 3.實驗組學生比控制組學生對英詩更具濃厚興趣。 4.實驗組學生的寫作能力優於控制組學生。 5.實驗組學生的整體語言能力高於控制組學生。 6.依據問卷與研究者觀察,實驗組同儕間的互動與師生間的互動皆較控制組更具活力。 本研究結論發現,讀者回應法對學生的英文學習動機、英詩的興趣、一般寫作、語言的能力和同儕、師生的互動皆有良好的成效。 / Though New Criticism, Structuralism and Post-structuralism have dominated literature teaching since 1930s, reader response approach with its emphasis on the interaction between the text and the reader, has come into prominence and made a great impact on teaching literature over the last two decades. This research aimed to investigate the effects of reader response approach on English poetry teaching at a senior high school in terms of the students’ motivation in English, interest in poetry, writing ability, language proficiency, interaction, and teaching modes. A total of seventy-seven 10th graders at Taipei Municipal Ta-tung Senior High participated in the study. They were divided into two groups: the experimental group (37 students) instructed in the reader response approach with diverse activities, and the control group (40 students) taught in the traditional way of teaching. The experiment was done once a week, within the four class periods in the whole semester from September 8, 2003 to January 9, 2004 with a total of sixteen weeks. Instruments such as the GEPT, a questionnaire, interviews, observations, students’ worksheets and students’ poems were employed to evaluate the effects based on the quantitative basis. The results of this study were summarized as follows: 1.Overall, the response-based teaching gained much more popularity than the tradition way, which might suggest that the response-based teaching is more effective than the traditional one. 2.The experimental group showed higher motivation in learning English than the control one. 3.The experimental students displayed a deeper interest in poetry than the control students. 4.Students’ writing ability of the experimental group was superior to that of the control group, as evidenced by the t-test. 5.The language proficiency of the experimental group was higher than that of the control group. 6.According to the questionnaires, interviews and observations, the interaction in the experimental group was more dynamic than that in the control group. In conclusion, this study proposes some pedagogical implications for senior high school teachers in teaching English poetry, suggesting that the reader response approach achieved better effects in this aspect.
66

國中基測英文閱讀測驗分析與閱讀技巧及策略教學之研究

楊捷宇 Unknown Date (has links)
論文提要內容: 本論文旨在探討台灣國中基本學力測驗中英文閱讀測驗之題型,並且針對各題型相關之閱讀技巧及策略進行教學實驗,期望本論文的研究發現與建議能對國中英文閱讀教學有所貢獻。 本研究實驗對象為六十名台北市景美地區一所國中九年級的學生,這些學生來自於二個不同的班級,一班為實驗組,另一班為控制組。本研究採用Mo (1987) 及 Johnson(2004) 的閱測題型分類,並參考國中基測委員會的建議,討論基測英文閱讀測驗題型與分配情形。實驗前測內容包含二○○二年至二○○四年所有國中基測英文閱讀測驗的考題,由受試者參加測驗。接下來進行本研究的教學實驗,實驗組中的受試者接受為期十三週,每週二節課,針對基則範例進行英文閱讀技巧及策略的教學,在另一方面,控制組在相同的條件下,針對相同的範例內容進行字彙、文法、句型及文意的講解與練習。實驗結束後,二組受試者均參加二○○六年所舉辦的兩次基測, 而受試者在英文閱讀測驗的表現,即代表他們的學習成效。 本研究發現國中基測英文閱讀測驗有六種題型,分別為確認文章主旨、尋找細部資訊、猜測字詞意義、找出字詞指涉、導出暗示推論及引導正確結論,而在二○○六年的基測題目中,僅最後一個類型引導正確結論無相關考題,且各題型的次數分配顯示出相當不平均的考題分配情形,將近一半的題目都屬於尋找細部資訊的類型,且歸類於字面技巧 (literal skills) 的題型比重也遠超過屬於重要技巧 (critical skills) 的題型。此外,前測結果不僅顯示實驗組與控制組在教學實驗進行前並無顯著差異,也顯示受試者在字面技巧的表現優於重要技巧。本研究也發現閱讀技巧及策略教學在二○○六年的第一次基測是有顯著成效的,然而在第二次時,因受試者已畢業且缺乏有效練習,所以成效並不顯著。 最後,本研究建議基測委員會與試題設計者能多考慮著重各種不同的閱讀題型,尤其是要增加對於學生整體閱讀能力提昇有很大幫助的題型比重,如找出文章主旨與結論等屬於重要技巧的題型。國中英文教師也能設計適合學生的閱讀教材,經由不同題型的練習與強化,幫助學生將這些閱讀技巧與策略內化為他們閱讀能力的一部份,本研究也建議國中英文教材與課本的編寫者能將這些技巧與策略安排在適當的單元與活動中。 / The present study aims to investigate the question types of the English reading comprehension tests in the BCT and to conduct an experiment on the effectiveness of related reading skills and strategies. The findings and suggestions of the present study may be helpful for the reading instruction in junior high school. A total of 60 ninth graders in a junior high school in Jing-mei, Taipei participated in this experiment. They are from two different classes; one is the control group and the other is the experimental group. According to the categorization of the reading skills from Mo (1987) and Johnson (2004), the present study examined the question types of the English reading comprehension tests in the BCT and the frequency distribution of different question types. The reading pretest included all the reading passages and items from 2002 to 2004, and the participants were asked to take the pretest as a formal exam. Then, the experiment of the present study lasted for 13 weeks, two class periods a week. The participants in the experimental group received the instruction of the reading skills and strategies while the participants in the control group were taught the vocabulary, the grammar, the structures and their meanings in the same reading passages. After the formal reading instruction, the participants took both of the BCT in 2006, and their performances may reflect the effectiveness of the formal reading instruction. There are several findings for the present research. First, six different question types are identified in the English reading comprehension tests of the BCT and they are identifying the main idea, finding the detailed information, determining the meaning out of context, finding the targets of the reference, drawing implications and inferences and drawing correct conclusions. But the last question type drawing correct conclusions was not identified in the BCT of 2006. Second, there existed an unbalanced distribution of these question types. Nearly half of the reading questions can be classified as the type finding the detailed information, and the proportion of the question types related to the literal skills was much larger than those of the question types concerning the critical skills. Moreover, the results of the reading pretest showed that there is no significant difference between the experimental and the control groups and that the participants performed better on the literal skills than on the critical ones. At last, the results of the participants’ performances in the first BCT of 2006 revealed that the formal reading instruction of the reading skills and strategies is effective. But the participants took the second BCT after they graduated, and the effectiveness of the instruction may reduce because of time and lack of practice. Finally,the researcher would like to suggest the BCT committee include more reading question types that may emphasize students’ overall reading abilities. Junior high school English teachers may design their own reading classes and help their students improve and internalize the reading skills and strategies they need. The designers of the English textbooks may include these useful reading skills and strategies in different tasks and activities.
67

使用圖片提示對於高低成就高中學生英文作文之影響 / The effects of using pictures as prompts on english writing performance of high and Low achievers in senior high school

蔡孟芬, Tsai, Meng Feng Unknown Date (has links)
有許多的研究已經證實圖片提示提供具體且相關的訊息有助於英文寫作。本研究的目的是要探討使用圖片提示對於高低成就高中學生英文作文的內容、結構、字彙及整體寫作表現之影響。本研究的對象是108位屏東縣某所高中的高三學生,根據全民英檢寫作測驗的成績,他們被均分成兩個高成就群和兩個低成就群。他們填寫問卷(一)提供他們的背景資料。接著實施兩型記敘文寫作測驗,高成就群(一)及低成就群(一)接受只有引導句的寫作測驗;高成就群(二)及低成就群(二)則接受另一型提供引導句加圖片提示的寫作測驗。所有的研究對象填寫問卷(二)提供他們對英文寫作的態度,而高成就群(二)及低成就群(二)接著再填寫問卷(三)提供他們對圖片提示的看法。最後的小組訪談旨在更進一步瞭解學生對於圖片提示的觀感及寫作態度動機的轉變。 本研究的主要發現如下:(1)圖片提示對於高分群學生的寫作的內容、結構,及整體的寫作表現有幫助,但是對於單字沒有明顯的幫助。(2)圖片提示對於低分群學生的內容、結構、字彙及整體寫作表現都無任何明顯的幫助。(3)高低成就學生都對圖片提示抱持正面的態度,並且因為有圖片提示更願意從事英文寫作。 / Lots of studies have proved that picture prompts elicit English writing with concrete and relevant information. This present study aims to investigate the effects of using pictures as prompts on English writing performance of high and low achievers in senior high school in content, organization, vocabulary and overall writing performance. Participants in this study were 108 third graders in a senior high school in Pingtung County who were divided into two groups of high achievers (HA1 and HA2) and two groups of low achievers (LA1 and LA2) based on their scores in a GEPT writing test. Questionnaire I was done to know the participants’ background information. Two types of narrative writing tests were administered to the 108 participants. One with verbal prompt was taken by HA1 and LA1 and the other with verbal-plus-picture prompt was taken by HA2 and LA2. Questionnaire II regarding the participants’ attitudes toward English writing was filled out by all subjects. Questionnaire III was done by HA2 and LA2 to express their opinions on picture prompts. In-depth group interviews were conducted to further explore students’ perception of and attitude toward picture prompts. The findings of the study are summarized as follows. First, picture prompts had significant effects on the content, organization and overall writing performance of the high achievers but no significant effect was found on the vocabulary. Second, picture prompts had no significant effects on low achievers’ writing in content, organization, vocabulary and overall writing performance. Third, both high and low achievers kept a positive attitude toward picture prompts and were better motivated to write when guided by picture prompts.
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國小英語教師對繪本教學之看法及使用現況調查研究 / A survey of elementary school English teachers’ perceptions of and Practices in Using Picture Books

陳瑋琦, Chen, Wei Chi Unknown Date (has links)
本研究旨在了解台灣國小英語教師使用繪本進行英語教學之情形。透過自編的問卷探索(1)國小英語教師對於運用英語繪本教學的看法,(2)英語教師使用繪本的實際情況,以及(3)使用繪本時所遇到的困難與挑戰。同時,以教師的背景變項與學校的環境變項做分析,探討這些變項是否影響教師對於繪本使用的看法、使用繪本教學的頻率和教學時所面臨的挑戰。 研究對象為大台北地區385位國小英語教師 (156位為台北市教師,229位為台北縣教師)。所得資料經描述統計、變異數分析及交叉分析等統計方法,獲致結果如下:(1)多數英語教師對運用繪本於英語教學的看法正面,但是研究結果顯示,教師們因教學年資不同,在「語言發展」及「學習者」兩個面向上有顯著差異;(2)學校環境變項(班級大小、英語課時數、學校所在區域)及教師背景變項(性別、年齡、教學年資、英語教學資格)對教師使用繪本的頻率有顯著的影響;(3)多數英語教師在進行繪本教學時共同面臨的挑戰為:英語教學時數不足、班級人數多、多媒體設備不足、繪本教學準備費時及英語繪本預算不足等。最後,研究者根據研究發現提出數點建議及未來相關研究之研究方向。 / The present study aimed to investigate the current situation of picture books applied in elementary school English teaching, based on a questionnaire survey conducted in the great Taipei area. The study focused on exploring (1) what are teachers’ perspectives toward picture book used in English teaching; (2) how teachers use picture book in English teaching; (3) challenges teachers encountered while using picture books. A total of 385 elementary school English teachers, 156 from Taipei City and 229 from Taipei County, responded to the questionnaire. The collected data were analyzed by descriptive statistics, variable analysis, and cross analysis. Results in this study showed: (1) teachers mostly had positive perspectives toward applying picture books in English teaching. However, there was a significant difference in their perception in dimension of language development and dimension of learner. Teachers’ teaching experiences was found to be the main factor to influence their perception; (2) school contexts (class size, average English periods, and school area) and teachers’ personal backgrounds (gender, age, teaching experiences, and English teaching certificates) significantly influenced the frequency of teachers’ use of picture books; (3) limited time of English courses, large class size, insufficiency of school multimedia equipment, time spent on preparing picture book instruction, and insufficient budget for picture books were the main challenges reported by teachers. Based on the findings of the study, pedagogical implications and suggestions for further research were included at the end of the thesis.
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探索演講比賽的挑戰與收穫─以一所台灣的高中為例 / Exploring the challenges and personal growth from speech contests : a case of a senior high school in Taiwan

黃毓培, Huang, Yu-Pei Unknown Date (has links)
本研究旨從台灣高中生的觀點探討準備英語演講的過程中所遇到的挑戰與其相關對策以及個人成長收穫。本研究採取質性個案研究,研究對象為兩位有不同語言程度的台灣高一學生。分析資料由多重管道蒐集,包含與學生的半結構式訪談,練習時的觀察記錄以及其他相關文件,最後經由對比原始資料得出研究結果。 研究結果顯示,兩位研究對象所面臨的挑戰可分成四大類,分別為單句內的問題、跨句間的問題、口語表達與演說焦慮,其中又以口語表達與演說焦慮為兩大首要挑戰。以語言焦慮而言,焦慮的確對口說有負面影響,然而,它也能對於學習者的表現有正面的影響,如能促使學習者更認真面對比賽。此外,焦慮程度也與語言熟練度有關,擁有較高語言程度的學習者傾向擁有較低程度的焦慮。以口語表達的挑戰而言,兩位學習者所面臨的挑戰皆是與非語言方面的困難,例如站姿、手勢、聲音與面部表情等。此外,學生的個人收穫分別如下所列:(一) 開拓眼界的經驗;(二) 成就感;(三) 其他同儕的認同感;(四)自我實現。研究者根據這些發現,提出相關教學建議及未來研究方向,以期對未來有興趣參與英語演講的師生更多建設性的研究貢獻。 / This study aims to examine what challenges would be confronted, how those challenges were dealt with and what personal growth reaped during the process of preparing for an English speech contest from the perspectives of high school students in Taiwan. A qualitative research method was employed in this case study. Two first-year high school students with different proficiency levels were invited to be the participants of this study. Data were collected through multiple sources, including semi-structured interviews with students, observations of each practice, and other related artifacts. Data were analyzed by constant comparative method. The results showed that the challenges the two participants faced could be divided into four categories, including the intra-sentence level challenges, inter-sentence level challenges, oral delivery and anxiety. Among these challenges, the top two challenges they faced were anxiety and oral delivery. In terms of language anxiety, anxiety did have debilitating effects on speaking; however, it can also have some facilitating influence on learner’s performance such as compelling the participant to face the contest more seriously. Also, the degrees of anxiety have to do with language proficiency. Learners with higher proficiency tended to have lower degree of anxiety. As for the challenges in oral delivery, what the two participants faced is associated with other non-linguistic aspects of speaking, such as posture, gesture, and voice and facial expression. In addition, the personal growth gained from such experience can be listed as below: (a) horizons-broadening experience, (b) a sense of achievement, (c) a sense of recognition from his peers, and (d) a sense of self-actualization. Based on the findings, pedagogical suggestions and direction for future research are provided. It is hoped more insights could be offered to both instructors and students who are interested in taking part in English speech contests.
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英國加值稅制度改革之評述

謝易澄 Unknown Date (has links)
Mirrlees et al. (2011) 針對英國2010年進行加值稅改革時建議英國政府應廢除加值稅現有的零稅率、優惠稅率及免稅,改採單一稅率加值稅 (uniform rate VAT),並引進配套全面補償較不富裕者,可惜最後未獲英國政府採行。Mirrlees et al. (2011) 將建議論點彙整在合著Tax by Design書中章節之第6章、第7章及第9章,本研究即針對此3章論點摘述並評述。 Mirrlees et al. (2011) 在收集相關資訊及檢討分析英國加值稅制度情形,提出英國加值稅稅率結構調整及相關配套措施的論點,得到四點結論: 一、加值稅課稅結構應符合生產效率主張,即採行單一標準稅率,以避免不同稅率課稅影響貨物的價格。二、為了簡化稅政,應全面廢除英國加值稅差別稅率。三、加值稅除了採行單一標準稅率外,還要搭配直接稅減免並提高福利給付補償方案,以矯正加值稅累退性。四、歐盟內建構逆向課稅、單一中間稅率、結算中心機制、發展電子支付系統及廢除貨物出口適用零稅率退稅制度,以防堵集團利用出口零稅率冒退稅之詐欺行為。 本文對Mirrlees et al. (2011) 上述論點評述如下:一、差別稅率是因公平等考量而制定的,但實務上租稅制度無法達到全面生產效率的主張,因此支持廢除英國國內貨物零稅率及優惠稅率,改採單一標準稅率,但不可廢除免稅制度。二、支持直接稅減免並提高福利給付補償方案,比採加值稅優惠稅率更能有效的促進公平。三、為了有效減少出口零稅率冒退稅之詐欺行為,贊同英國逆向課稅制度及發展電子支付系統,但考量跨國間複雜的租稅制度及徵收管理問題,若要建立歐盟國家單一中間稅率制度、結算中心機制及廢除出口適用零稅率退稅制度,有非常高的執行困難度。

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