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.

The questions for this study are: 1. What are networks? 2. How do networks work? These questions are answered by means of two different investigations. The first is chiefly theoretical and the second is primarily empirical. The theoretical investigation begins with an examination of four different concepts of networks used in social research: network as a perspective, network as a phenomenon, network as a research method and network as a method for development. The concept is then further investigated on three levels. On the first level, the parts of a network and the relationships between these parts are analysed. The second level focuses on the emergent properties of a network. The emergent properties refer to those irreducible features that make it a network, and that at the same time mark the difference between networks and other types of social entities (organizations, rituals etc.). Two such properties form the starting point for the examination, namely value-adding and diffusion. The third level of analysis places the network in relation to space and organization. This three level analysis is used throughout the thesis. In the empirical section, four cases of entrepreneurial networks are examined. The aim of the case studies is to identify the network and to study how the network works. What in the example is the network? How does the network work in the actual case? What does the network do? What properties can be assigned to the network and the way it works? Or, more comprehensively, from the examination of four cases of networks, what conclusions can be drawn about what networks are and how they function? From the case studies I have concluded that personal ties are fundamental to a network, and that the chains of production are a type of tie that may, but does not have to, occur when the network is activated in an entrepreneurial context. For the entrepreneurs and their enterprises, the social exchange has no value in itself, but if it can add value, for example as a lubricant in coordinating production chains, it fulfils an important purpose. I have also concluded that what makes an entrepreneurial network a network is not the coordination of production chains, but the personal relationships that manage these chains. Thus it is not the coordination itself, but the way of coordinating that is of importance. Networks can be found in structures of many different types of ties, but for the emergent properties to emerge there has to be a structure of personal ties at the core. I have assumed that a network is not a method or a perspective, but a social entity with certain properties. The investigation has provided support for this assumption. There is extensive research on SME networks, industrial districts and value-adding chains that shows that networks in production contexts form social constellations with their own distinctive features and ways of working. The relationship between networks and space is temporary, but not essential. Networks can be bound to places, but they do not have to be. An important structural difference between organizations and networks is that networks are formed of separate units that cooperate, while organizations form a single unit that may, but does not have to be characterized by cooperation. The most important conclusion from the comparison of organizations and networks is that these concepts together provide a better explanation of the case studies than either of the concepts alone. To understand and explain the complex social interplay that occurs in the case studies, it is a great advantage to use networks and organizations as concepts for different social entities with different properties and different ways of working.

Processing and optimizing ad-hoc and continual queries in an open environment with distributed, autonomous, and heterogeneous data servers (e.g., the Internet) pose several technical challenges. First, it is well known that optimized query execution plans constructed at compile time make some assumptions about the environment (e.g., network speed, data sources' availability). When such assumptions no longer hold at runtime, how can I guarantee the optimized execution of the query? Second, it is widely recognized that runtime adaptation is a complex and difficult task in terms of cost and benefit. How to develop an adaptation methodology that makes the runtime adaptation beneficial at an affordable cost? Last, but not the least, are there any viable performance metrics and performance evaluation techniques for measuring the cost and validating the benefits of runtime adaptation methods? To address the new challenges posed by Internet query and search systems, several areas of computer science (e.g., database and operating systems) are exploring the design of systems that are adaptive to their environment. However, despite the large number of adaptive systems proposed in the literature up to now, most of them present a solution for adapting the system to a specific change to the runtime environment. Typically, these solutions are not easily ``extendable' to allow the system to adapt to other runtime changes not predicted in their approach. In this dissertation, I study the problem of how to construct a framework where I can catalog the known solutions to query processing adaptation and how to develop an application that makes use of this framework. I call the solution to these two problems the Ginga approach. I provide in this dissertation three main contributions: The first contribution is the adoption of the Adaptation Space concept combined with feedback-based control mechanisms for coordinating and integrating different kinds of query adaptations to different runtime changes. The second contribution is the development of a systematic approach, called Ginga, to integrate the adaptation space with feedback control that allows me to combine the generation of predefined query plans (at compile-time) with reactive adaptive query processing (at runtime), including policies and mechanisms for determining when to adapt, what to adapt, and how to adapt. The third contribution is a detailed study on how to adapt to two important runtime changes, and their combination, encountered during the execution of distributed queries: memory constraints and end-to-end delays.

Plant-pollinator interactions figure as key elements promoting the natural regeneration of terrestrial vegetation, as most plants depend on animals to transfer their gametes between flowers and produce seeds. Bees are the most common pollinators of plants and their interactions with flowers have served as model systems for the study of specialized mutualisms since Darwin's time. While most plants offer nectar as a reward and attract a variety of floral visitors, others produce distinctive types of resources which are sought by particular groups of pollinators. Such associations may involve specialization at the morphological, behavioral, or physiological levels and are especially common in tropical habitats. The interactions between oil-producing flowers of Neotropical Malpighiaceae and oil-collecting bees are an example of a specialized mutualism in which plants offer lipids to attract pollinators that use the resource to build nest cells and feed their offspring. Although several studies have focused on specialized pollination at the species level, their effects on the organization of tropical communities remain largely unexplored. This dissertation aims to help fill this gap through an analysis of the mechanisms of pollinator partitioning in multi-species assemblages of specialists as well as a study of the organization of communities in which they occur. The motivation for pursuing the study of specialized interactions using Neotropical species of Malpighiaceae as a model system is outlined in the first chapter. In Chapter 2, I present an evaluation of the structural properties of a plant-pollinator community from the Cerrado, a seasonal ecosystem that hosts a large diversity of oil flowers. The third chapter analyzes pollinator partitioning and reproductive strategies promoting the coexistence of closely related Malpighiaceae. A possible outcome for the selective pressures imposed by the coexistence of specialists is presented in Chapter 4 by a case study providing evidence for a shift from specialized to generalized pollination in a Neotropical Malpighiaceae species. The last chapter includes reports of active floral oil foraging by males of Tetrapedia and a description of an oil storage structure without precedence among bees and unique to males of this genus suggesting that floral oils may also play a role in bees mating systems. / text

This thesis examines the impact of institutions, especially the financial institutions, on international trade and foreign direct investments. The first four chapters study the financial institutions and their impact on trade and international specialization. Specifically, the first chapter examines these financial institutions and the determinants of their level of development. The second chapter examines how finance impacts bilateral trade. The third chapter builds a theoretical model and aims to explain the impact of finance on the sectoral trade as a function of the degree of financial intensity of each sector. The fourth chapter analyzes the heterogeneous impact of finance on the different manufacturing sectors. The last chapter of the thesis uses the term "institution" in a broader sense and studies theoretically and empirically whether the similarities and differences in institutional environments across countries explain the international patterns of foreign direct investment (FDI).

Les objectifs de ce programme de recherche étaient, d’une part, d’apporter une compréhension critique des techniques non-invasives utilisées dans la localisation et/ou la latéralisation des aires langagières et mnésiques en tenant compte de leurs avantages, de leurs limites propres ainsi que de leur pertinence dans un contexte clinique. D’autre part, d’approfondir notre compréhension de l’organisation cérébrale langagière auprès d’une population de sujets ayant une agénésie du corps calleux en utilisant un protocole de neuroimagerie. Afin de répondre à notre premier objectif, une revue critique de la littérature des méthodes de neuroimagerie utilisées pour la latéralisation et la localisation des aires cérébrales sous-tendant le traitement langagier et mnésique dans le contexte du bilan préchirurgical des patients épileptiques a été effectuée. Ce travail a permis d’identifier que certaines de ces nouvelles techniques et plus spécialement leur combinaison, montrent un potentiel réel dans ce contexte clinique. Cette recherche a également permis de mettre en lumière que ces méthodes ont encore un grand besoin d’être raffinées et standardisées avant d’être utilisées comme remplacement au test à l’amobarbital intracarotidien dans un contexte clinique sécuritaire. Afin de répondre à notre deuxième objectif, nous avons exploré les patrons de latéralisation du langage auprès de six sujets acalleux en utilisant un protocle d’imagerie par résonance magnétique fonctionnelle (IRMf). Les résultats indiquent que les individus ayant une agénésie du corps calleux montrent un patron d’activation cérébrale tout aussi latéralisé que nos deux groupes contrôles (QI apparié et QI élevé) lors du traitement du langage réceptif. Les sujets ayant une agénésie du corps calleux montrent également un patron de latéralisation comparable à leur groupe contrôle apparié pour le QI pour la tâche de langage expressif. Lorsque l’on compare les sujets ayant une agénésie du corps calleux au groupe contrôle de QI élevé, ces derniers montrent une latéralisation moins marquée uniquement pour la région frontale lors de la tâche de langage expressif. En conclusion, les résultats de cette étude ne supportent pas l’affirmation que le corps calleux jouerait un rôle inhibiteur essentiel afin de permettre un développement normal de la latéralisation hémisphérique pour le langage. / The goals of this research program were, on the one end, to bring a critical understanding of the non invasive techniques used for the localisation and lateralisation of language and memory functions taking into account their respective advantages, limits and relevance in a patient care context. On the other end, we wanted to deepen our understanding of cerebral language organization in the context of the study of acallosal subjects. To meet our first objective, we performed a comprehensive review of the litterature of neuroimaging methods used in language and memory lateralisation and localisation in the context of presurgical assessment of epileptic patients. In this work, we pointed out that some of these new methodologies and moreover their combinations show an interesting potential for the use in a clinical context. We also pointed out that these methods still need to be refined and standardised before replacing the intracarotid amobarbital test in a safe clinical setting. To meet our second objective, we explored patterns of language lateralization in six individuals with callosal agenesis using a functional magnetic resonance imaging (fMRI) protocol. No differences were found between language lateralization of subjects with agenesis of the corpus callosum and the control groups (High-IQ and IQ-matched) in the receptive speech task. However, for expressive speech, the groups differed with respect to frontal activations, with the acallosal participants showing a more bilateral pattern of activation than the high-IQ participants only. No differences were found in themporal regions. Overall, these results indicate that the corpus callosum is not essential for the establishment of lateralized language functions.

In this dissertation I examine arguments for teaching post-secondary violin students to be versatile musicians rather than specialists in one genre or area of music. In order to do this, I assess the professional and educational opportunities in Toronto based on interviews with nine professional violinists as well as teachers and administrators at four institutions that offer post-secondary instruction in violin performance. To supplement information gathered through interviews, violinists and violists performing with the National Ballet of Canada and the Esprit Orchestra were asked to respond to a questionnaire regarding their training and work experiences. Data collected through fieldwork is contextualized by an analysis of scholarly writing, periodicals and websites on the topic of current post-secondary music curriculum and pedagogy methods. Throughout the dissertation, I build the case that, despite strong opinions and many years of pedagogy that emphasize the contrary, versatility provides many advantages to professional violinists when compared to specialization. In order to maximize the benefits of versatility in a professional career, I draw on Benjamin Brinner’s notion of core competences (Brinner 1995) to posit the skills necessary for professional musicians to pursue successful, enduring careers in Toronto. Applying these core competences to an analysis of violinists’ training, I explore the violin curriculum of post-secondary music schools in Toronto: The University of Toronto, the Glenn Gould School, Humber College, and York University to examine how students are being trained. In particular, I query how students are being prepared to be profession violinists with a focus on whetherthey are being prepared to be versatile musicians or specialists in one style. I conclude by offering recommendations as to how to better teach versatility based on the findings of the previous chapters. I explain that versatility can be nurtured in the school environment through teacher training and curricular changes that emphasize informal learning approaches, shifts in conventionally held assumptions about musical value and career success, and by encouraging exploration and improvisation as a basis of developing creativity.

In this dissertation I examine arguments for teaching post-secondary violin students to be versatile musicians rather than specialists in one genre or area of music. In order to do this, I assess the professional and educational opportunities in Toronto based on interviews with nine professional violinists as well as teachers and administrators at four institutions that offer post-secondary instruction in violin performance. To supplement information gathered through interviews, violinists and violists performing with the National Ballet of Canada and the Esprit Orchestra were asked to respond to a questionnaire regarding their training and work experiences. Data collected through fieldwork is contextualized by an analysis of scholarly writing, periodicals and websites on the topic of current post-secondary music curriculum and pedagogy methods. Throughout the dissertation, I build the case that, despite strong opinions and many years of pedagogy that emphasize the contrary, versatility provides many advantages to professional violinists when compared to specialization. In order to maximize the benefits of versatility in a professional career, I draw on Benjamin Brinner’s notion of core competences (Brinner 1995) to posit the skills necessary for professional musicians to pursue successful, enduring careers in Toronto. Applying these core competences to an analysis of violinists’ training, I explore the violin curriculum of post-secondary music schools in Toronto: The University of Toronto, the Glenn Gould School, Humber College, and York University to examine how students are being trained. In particular, I query how students are being prepared to be profession violinists with a focus on whetherthey are being prepared to be versatile musicians or specialists in one style. I conclude by offering recommendations as to how to better teach versatility based on the findings of the previous chapters. I explain that versatility can be nurtured in the school environment through teacher training and curricular changes that emphasize informal learning approaches, shifts in conventionally held assumptions about musical value and career success, and by encouraging exploration and improvisation as a basis of developing creativity.

本研究以我國1994年至2003年由四大會計師事務所查核簽證之上市上櫃公司為研究對象，探討會計師之產業專精與任期及其交互作用對於查核品質之影響，其中以裁決性應計數作為查核品質之代理變數，並同時採用會計師事務所及合夥會計師在特定產業之市場佔有率，作為產業專家之衡量指標。實證結果發現，產業專家可以限制受查客戶透過裁決性應計數從事盈餘管理，而以合夥會計師為基礎所計算之市場佔有率較會計師事務所為基礎所計算之市場佔有率，更能解釋審計品質的差異。在任期方面，研究結果顯示，會計師任期愈長愈能限制盈餘管理，而任期對於裁決性應計數絕對値之影響係反映於任期較長會計師之查核年資。但進一步檢測會計師對管理當局操弄盈餘向上或向下的態度是否隨著任期之增長而有所不同時，本研究發現，當管理當局操弄盈餘使其降低時，會計師任期增長愈能抑制管理當局向下操弄盈餘以預留未來盈餘空間；而在管理當局操弄盈餘使其增加時，會計師任期增長則沒有理由支持具查核品質。此外，在產業專家與任期之交互作用對查核品質影響方面，實證結果發現，產業專家會計師抑制盈餘管理的能力較非產業專家好，所以較不須要透過任期的增加來提升其偵測盈餘管理的能力。 / This study uses the sample comprised of listed and OTC firms in Taiwan during 1994-2003 and examines the effects of auditor industry specialization, auditor tenure and the interaction on audit quality. I use discretionary accruals as proxies for audit quality and industry specialization is measured in terms of both audit firm market share in an industry and auditor market share in an industry. My empirical results provide evidence that industry specialist auditors can restrict accruals-based earnings management and explain the differentiation of audit quality more than industry specialist audit firms. About auditor tenure, I find that absolute discretionary accruals decline with auditor tenure and tenure traced at the longer auditor tenure is superior to shorter auditor tenure. The results show that longer auditor tenure enhances audit quality. In addition, a further analysis shows that the clients have motivations on income-decreasing earnings management, auditors can limit management’s ability to create reserve to manage future earnings. But the clients have motivations on income-increasing earnings management, the study did not provide sufficient evidences to explain that audit quality is improved with tenure. Besides, the result of empirical analysis support my estimation about the interaction between auditor industry specialization and auditor tenure. The industry specialist auditors mitigate earnings management more than nonspecialist auditors and don’t enhance audit quality through extending auditor tenure.

本研究旨在針對中國審計市場探討財務報表品質是否受到註冊會計師事務所的品牌聲譽(reputation)、產業專業化(indusrty specialist)，及客戶重要性(client importment)之影響。 單變量結果顯示，國際四大會計師事務所查核之財務報表品質較佳，然而，在控制其他影響財務報表品質之因素後，本研究無法發現四大所查核之財務報表品質優於非四大所查核之公司。此外，在額外考慮客戶議價能力且僅對四大會計師事務所的客戶分析當中，本研究發現在特定衡量方式下，相對於議價能力高的客戶而言，國際四大會計師事務所在面對議價能力低的客戶時，較能抑制其管理當局操縱盈餘，因此在中國，客戶議價能力在某程度上，的確傷害四大所的審計品質。 在產業專家方面，本研究也未能發現產業專家事務所查核之公司，其財務報表品質優於非產業專家查核公司的證據。此外，本研究也無法發現客戶議價能力會對產業專家事務所造成影響。造成此結果之可能係因掛靠制度及政府之尋租行為所造成之區域性分割使得上市公司對事務所的選擇並不重視其審計品質的高低，而是更看重會計師事務所的掛靠單位，再加上中國審計市場集中度不高，使事務所無發展產業專家之誘因。 至於客戶重要性方面，研究結果顯示當客戶支付之公費金額愈高時，即使其公費佔事務所總公費之比例並不高，仍使會計師允許客戶操弄盈餘的幅度愈大，且此現象主要反映於管理當局操弄盈餘減少時。 / In this study, we examine how auditor’s brand name reputation, industry specialization, and client importmance affect the quality of financial statements in China. Using three kinds of abcdrmal accruals to proxy for earnings quality, our empirical results are as follows: First, univariate results suggest that fiancial statemenets audited by Big 4 are better than those audited by non-Big 4. But after controlling for variables established in prior work to be related to abcdrmal accruals, we find no evidence that clinets of Big 4 have lower abcdrmal accruals than clients of non-Big 4. Besides, we find that when we use discretionary accruals (DAC) to proxy for earnings quality, evidence shows that DAC are lower when clients of Big 4 are small and have little bargaining power. Therefore, client bargaining power indeed impairs audit quality in some extent in China. Second, we don’t find a statistically significant association between abcdrmal accruals and industry specialization. We also find no evidence that client bargaining power will affect industry specialization. Third, we use total fees and ratio of client’s total fees to audit firm’s total revenue as our two proxies for client importance. Evidence shows that total fees are positively associated with magnitude of abcdrmal accruals, especially when abcdrmal accruals are negative.