為改善資訊揭露環境，並增進上市公司的資訊透明度，上海證券交易所在2004年起對所有上市公司強制實施XBRL財務報導格式，本研究檢驗強制實施XBRL財務報導格式對於公司經營績效之影響，以上海證券交易所上市公司為研究對象，研究期間為2003年至2010年，並考慮中國國有企業的特色，將樣本公司分為國有企業與民營企業，分別檢視強制實施XBRL財務報導格式對其經營績效之影響。基於中國國有企業之組織特性，本研究假設僅有民營企業可獲益於強制實施XBRL財務報導格式，並因此提升經營績效。實證結果顯示，確實僅有民營企業獲得XBRL財務報導的效益，在強制實施XBRL財務報導格式後經營績效提升，但由於組織特性的關係，強制實施XBRL財務報導格式的預期效益並未顯現在國有企業，對中國國有企業來說，資訊透明度與外部監督的提升不足以解決其經營上之代理問題。

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The dissertation describes qualitative research undertaken to study the discovery process in a class at the individual, group and whole class levels. This process is demonstrated on the case of discovering the parity of number zero (odd or even) in two class discussions. These discussions took place in a class of fourth year pupils at primary school, taught by the author in a constructivist way, within a one month period of each other. The research database contains also audio and video recordings, written work of the observed pupils, the author's teaching diary and it is analyzed and compared with literature. The methodology focuses on classifying the broad spectrum of pupils' responses and thinking processes not only in relation to the selected problem but also to related problems. Some of the described events are commented on with recommendations how to handle the didactic situations that occurred or compared with hypothetical situations typical for transmissive teaching. The main results of this work fall in the cognitive, metacognitive and social area are summarized into seventeen points that highlight the importance of discussion for the complexity of pupils' knowledge, for the enriching and refining their ideas, increasing their autonomy and ability to cooperate.

隨著世界各國開放市場，事業間的競爭已步入國際化，是以競爭法制與政策也必須國際化，然而各國間競爭法規範的調和並未隨著經貿自由化而自然達成。本文點出競爭法與國際接軌的重要性，進一步檢視各國就競爭法案件在單邊、雙邊、複邊等層次將面臨哪些執法上的問題。又因國際反競爭案件越趨頻仍，競爭法主管機關間的合作需求隨之提高，究竟在執法合作上可能面臨哪些困難與限制，未來在合作上發展的趨勢如何，本文將循序漸進加以探討。目前國際間迄未形成一套強勢的競爭法制，世界貿易組織（World Trade Organization, WTO）亦放棄在杜哈談判回合處理競爭議題，然經貿自由化對國際競爭法制仍持續注入新元素。譬如各國簽訂之自由貿易協定與區域經濟整合，多設有競爭相關章節，並開始關注國營事業涉及的反競爭問題（即競爭中立的問題），此等新發展亦屬本文探討之範圍。 / Along with the trend of trade liberaliztion, the competition among enterprises has gone global. However, the competition rules seem to have no chance to reach international coordination in the near future. This article emphasizes that it’s important for a nation to coordinate its own competition law with other countries. Thus, the issues of competiton law enforcement at unilateral level, bilateral level, plurilateral level, regional level, and mutilateral level are also well discussed in this article. Due to the increasing number of anti-competition cases, the need for enforcement cooperation has risen. As a result, this article spends many efforts on recognizing the restraints and obstacles when cooperating with other competition authorities, trying to find the solutions to the problems of cooperation. Despite the fact that WTO failed to deal with international competition issues, there are many ambitious FTAs and reginal trade agreements trying to make common competition rules, which induce new elements into the field of international competition laws and policies. For exaples, TPP and many FTAs are in the negotiation of competitive neutrality requirement in the draft agreements. Such new development will not be excluded when speaking of international competition laws and policies.