證期會於民國九十一年十一月十四日公布「公開發行公司公開財務預測資訊處理準則」，該準則中規定已公開財務預測之公開發行公司，於年度終了後一個月內須公告申報預計損益表之達成情形並說明差異原因。而且若與嗣後經會計師查核之稅前損益間之差異超過一定門檻時，亦須一併公告差異金額及原因。 本研究預期，公司為了聲譽、股價、融資受阻及溝通成本等原因，可能不希望自結損益與查核損益差異過大。另外，公司管理當局為了避免上述差異超過門檻，在公告自結損益前可能洽請審計人員進行財務報表初查或過目自結損益表；而審計人員也可能為了避免查核時調整事項過多，造成與客戶間的衝突，亦可能希望客戶在公告自結損益前能先洽請審計人員進行初查或過目自結損益表。因此，實施自結損益規定可能造成審計人員先前涉入公司之自結損益。 本研究以四大會計師事務所之合夥會計師九名及資深審計經理六十六名為對象，採取實驗的方式，探討實施自結損益規定對審計人員審計判斷的影響。並進一步探討審計人員先前涉入公司自結損益的普遍程度，及此一情形對審計人員審計判斷的影響 實驗結果顯示實施自結損益的規定的確會使得審計人員普遍先前涉入公司自結損益；審計人員調整應計損失的幅度比實施前小，尤其在其有先前涉入公司自結損益的情形下，更為明顯；且發現因設有重大差異標準而造成的門檻效果。換言之，依本研究結果推論，實施公告自結損益規定會影響審計人員的專業判斷，壓縮審計人員調整損益的空間。 / This thesis experimentally examines the effects of a regulation on audit judgments. In November 2002, the Securities and Futures Commission announced a new measure requiring listed companies that have made their financial forecast to the public to release within a month after the year end their income statements (hereafter called “pre-announced earnings”) and explain the discrepancy from the forecasted earnings. This new measure requires that the above listed companies release their earnings information earlier than the deadline for filing audited financial statements (hereafter called “audited earnings”) by three months, aiming to ask the listed companies to provide more timely information to investors. It also sets some threshold beyond which the companies and auditors are required to explain the discrepancy. The threshold dictates, among others, that the differences between the pre-announced earnings and audited earnings cannot exceed 20 percent of pre-announced earnings. The current study predicts that due to the consideration of reputation, communication costs, and stock price reaction, companies will have incentives to keep the difference, if any, between the pre-announced earnings and audited earnings within the limit. The auditors will also have similar incentives to do so to avoid the loss of clients, and communication costs. In doing so, the companies will ask auditors to involve in the process prior to pre-announcing earnings (hereafter called “pre-announcement process”), which will help narrow down the difference between pre-announced earnings and audited earnings. This study recruits 66 senior managers and nine partners from Big 4 firms to participate in an experiment in which they make audit judgment as to the adjustment required for a client’s allowance for bad debts. They are also required to generalize the client’s case to the listed companies as a whole and make similar judgments. Their perception on the extent to which auditors’ involvement in the pre-announcement process is also solicited. The data based on the experiment are used to examine the following hypotheses: H1: The adjustments required by auditors will be smaller after this new regulation than before the new regulation. H2: The degree to which auditors are involved in the pre-announcement process will be high. H3: The adjustment required by auditors will be smaller when auditors are involved in the pre-announcement process than when they are not. The results show that the adjustment required by auditors is smaller after the new regulation than before the new regulation. But the difference is not statistically significant (p = 0.133). When generalizing the client’s case to the listed companies as a whole, the difference becomes marginally significant (p = 0.074). Thus, H1 is not supported. The auditors perceive that the extent to which auditors will be involved in the process prior to pre-announcement is significantly higher than 7 on a 1-9 scale (p = 0.002), supporting H2. The results also indicate that auditor’s prior involvement in the pre-announcement process has a significant effect on the required adjustment no matter it is a specific or general case (p < 0.001). Thus H3 is supported. Combining these findings suggests that the new regulation has an effect on constraining auditors in requiring adjustments to their client’s accounting estimates to the extent that the threshold permits. This new regulation therefore poses a trade off between relevance (timeliness) and reliability (representational faithfulness) of accounting information. Meanwhile, the role of auditors in attesting financial statements may also be adversely affected.

No description available.

This experiment was designed to determine which assessment method: continuous assessment (in the form of daily in-class quizzes), cumulative assessment (in the form of online homework), or project-based learning, best predicts student learning (dependent upon posttest grades) in an undergraduate mathematics course. Participants included 117 university-level undergraduate freshmen enrolled in a course titled "Mathematics for Calculus". Initially, a multiple regression model was formulated to model the relationship between the predictor variables (the continuous assessment, cumulative assessment, and project scores) versus the outcome variable (the posttest scores). However, due to the possibility of multicollinearity present between the cumulative assessment predictor variable and the continuous assessment predictor variable, a stepwise regression model was implemented and caused the cumulative assessment predictor variable to be forced out of the resulting model, based on the results of statistical significance and hypothesis testing. The finalized stepwise regression model included continuous assessment scores and project scores as predictor variables of students' posttest scores with a 99% confidence level. Results indicated that ultimately the continuous assessment scores best predicted students' posttest scores.

摘 要 目前我國地價制度是以公告土地現值為核心，但現行公告土地現值嚴重偏離市價，區段內各筆土地相對值極不合理，以此作為課稅稅基及徵收補償的依據，違背賦稅公平原則，為避免稅負漏損，落實漲價歸公，並於土地徵收時作到完全補償，讓公告土地現值趨近於市價，是現階段政府平均地權土地政策「價」的目標。 本研究即以此為論述出發點，從房地總價分離地價的根本查估問題導入，房地分離地價雖是現行公告土地現值查估最重要的價格來源基礎，但因公告土地現值掺雜了素地價和房地分離地價，造成「價」的定位不清、性質不明。經本研究實證結果發現，素地價格區間值相對於房地分離地價是較穩定且乖離率較低，房地分離地價會因建物存在狀態不同而異，且求算過程易受三個貢獻學說爭議的影響，不若素地地價單純，分離地價因含有超額利潤，有重複課稅之嫌，故公告土地現值及基準地價應以定位為「素地價」為宜。 採聯合貢獻所分離出來的地價較採土地貢獻分離地價，更接近素地地價，且與周邊的地價較為均衡，因此房地價格的分離方式應以聯合貢獻說較為合理。現行地價調查估計規則條文過於簡陋，應徹底修訂和不動產估價技術規則接軌，將房地分離方式納入聯合貢獻說的運用，採聯合貢獻分算房地價格時，分算基礎應以含間接成本的建物成本價格為宜，且不動產估價技術規則有關房地分離的相關法規，應予整合統一，房地分離估價方法定義、房地價值比率求算方式，應予明訂。 本研究建議採「價稅分離」，將公告土地現值功能用途單純化，使不同需求之地價回歸其功能目的，讓地政機關查估地價得以切實反應市價。並持續推動基準地地價查估制度，基準地查估不但具有個別宗地估價之精確度，又不失大量估價之方便性，亦能使公告土地現值更趨近於市價，應可改善現行公告土地現值查估制度的諸多缺失。 關鍵字：房地價格分離、公告土地現值、基準地、素地價、區段地價 / Currently, the core of the land value system in Taiwan is based on the Announced Current Land Value(ACLV). However, the ACLV deviates from the market value and the relationship between each parcel of land within the Land Value District is not reasonable. If the ACLV becomes part of the tax base and the foundation for compensation when the land is expropriated, it would be against the fairness and equity principle of taxation. In order to prevent tax loss, put the “Land Increment to the Public” into reality, compensate to the fullest when expropriation, the current goal of the Equalization of Right, the “Land Evaluation” of the land policy by the government is to make the ACLV approximating to the market value. Based on those issues mentioned above, this research delves into the core issue, the separation of improved property price. Although the land value separated from the improved property price is the most important foundation of the ACLV, the orientation of the value is not certain, and the nature of the value is not clear due to the ACLV is a combination of the land value from the vacant land and improved property. This thesis discovers the vacant land value range is more stable and the possibility of deviation is lower compared to the improved property price. The land value separated from the improved property will differ owing to the difference of the buildings which have already existed, and the controversy resulted from three contribution principles, which makes it more complicated than the vacant land value. If the land value separated from the improved property contains surplus profit, whether the double taxation occurs or not is in doubt. Hence, the orientation of the ACLV and the benchmark land value is better to be identified by the vacant land value. The separated land value adopting the land-build-united contribution principle approximates the vacant land value more compared to land contribution, and maintain better equilibrium status with surrounding lands. Hence the land-build-united contribution is more reasonable when separated the value from the improved property. Current articles of the “Regulations on the Land Value Investigation and Assessment” are too simplified. It needs to be totally overhauled to be in conformity with the “Regulations on the Real Estate Appraisal.” The land-build-united contribution should be incorporated for the separation of improved property price. The building cost value, which is to be deducted, should consider the indirect cost. Related stipulations of the separation of improved property price should be unified. The definition of the separation approach of improved property price and estimation of the land value ratio and the building value ratio shall be stipulated. This dissertation suggests the “separation of the evaluation and the taxation” and makes the function and purpose of the ACLV simple. When the land value identified for different function and political purpose is not directly relevant to the ACLV, the ACLV the land administration assess would reflect the market value. The land value benchmark system needs to be implemented continuously. Not only is the precision of the land value benchmark appraisal identical to the individual parcel of land appraisal, but also maintains the efficiency of the mass appraisal as well as making the ACLV closer to the market value, the implementation of the Land Value Benchmark could improve the deficiency of the current Announced Current Land Value system. Keywords: the separation of improved property price, Announced Current Land Value, Land Value Benchmark, vacant land value, District Land Value.

如何客觀有系統的估計公告土地現值一直是土地估價研究領域的熱 門話題，目前公告土地現值的查估，多數以區段地價作為宗地地價，受限 人為主觀與人力不足的缺點，查估的結果並不一定能有效反應各區段間地 價差異。由於以往房地產實證研究的領域中，特徵方程式一直是受到廣泛 運用的工具，然多數著重於各別宗地價格進行模型設計，較少以地價區段 範圍建立估價模型。本研究以三峽鎮住宅區民國89 至98 年區段地價進行 實證分析。變數的選取主要是配合「地價調查估計規則」所規範影響普通 住宅用地區域因素基準，並將全部變項納入複迴歸模型中，先測試綜合影 響程度，再將未符合預期及篩選合理顯著變項重新建立區段地價估價模 型。實證顯示接近公車站牌之程度、區段內道路規劃及開闢建程度、景觀 有無、保排水良否、地勢是否高低起伏、至國中小距離、至市場超市距離、 至三峽老街距離、停車是否便利、至墓地殯儀館火葬場距離及是否具發展 潛力等11 項變數達顯著水準，於20%內之Hit Rate 達91.18%，MAPE 亦僅 7.9%，均能符合預期表現。本文透過區段地價估價模型之建立，提供電腦 輔助區段地價估價可行方案，藉以增進公告土地現值評估客觀及科學化程 度。 / How to estimate the announced current land value objectively and systematically is always a hot issue in land valuation research field. And, since the announced current land value is the foundation for levying the land value increment tax and compensation when land expropriation, the risk of unfairness might happen if the announced current land value is not objective and systematical. Under the announced current land value system, most parcel land values are produced using the district land value. Although decades of valuation experience by assessors, the district land value would not necessarily reflect fundamental value effectively. Taking into consideration of the difference between the degree the zoning affect the land value and the heterogeneity characteristic of land, this paper construct district land value model on different zoning. The empirical study region is the residential zoning area in the Sanshia Township, for its landscape with new and old mixed buildings, featuring metropolitan development characteristic, and stable sales transaction volume. The empirical time period is from 2000 to 2009. The district land value estimated from sales, collected from the Shulin Land Office, is the dependent variable. The selection of the independent variables is in line with the region factors of common residential area regulated by “The Regulations on the Land Value Investigation and Estimation” after combining similar attributes for easing the bias possibility from co linearity. The empirical result shows the significant variables are the ratio of constructed road area to total area within the land value district, parking convenience, development potentiality and the distance from bus station, junior, elementary schools, market, service facilities, graveyard, etc. The model fit is good with adj-R2. This paper hopes to increase the automation degree of the announced current land value and make the announced current land value objectively and systematically by establishment of the district land value model.

本研究擬以地價人員面對公告土地現值評估時，所形成的心理機制，以計劃行為理論為基礎架構，透過估價相關文獻與社會心理學觀點，尋覓出與本研究相關的外生因素共計6項變數，分別為定錨、從眾、主群體、次群體、自我效能、工作便利性。藉此瞭解影響評估公告土地現值因素，以提供政府機關的參考依據。 經本研究實證結果發現，影響地價人員評估公告土地現值模式內變數，僅有主觀規範未達到統計水準要求，而態度、知覺行為控制皆到達統計水準要求。另外生變數而言定錨、從眾皆會影響地價人員評估公告土地現值的態度。主群體、次群體也會影響地價人員評估公告土地現值的主觀規範。自我效能會影響地價人員評估公告土地現值的知覺行為控制。 / According to mental mechanism that is formed when land-value personnel face the evaluation of announced land current value, the study planned to use the theory of planning behavior as basic frame to find out exogenous factors that are related with the study through documents and social psychology viewpoints related with evaluation. All together, there are six variables: anchoring, conformity, main group, secondary group, self-efficiency, and job convenience, which are used to find out the factors that affect the evaluation of announced land current value, and will be provided to the government offices for reference. The study got the following results through factual evidences: for the variables that affect the evaluation of land-value personnel on, only subjective norm has not met the requirement of statistics level, while both attitude and perceived behavioral control have met the requirement of statistics level. For exogenous variables, anchoring and conformity will affect the attitude of land-value personnel on evaluating announced land current value; main group and secondary group will also affect the subjective norm of land-value personnel on evaluating announced land current value; and self-efficiency will affect the perceived behavioral control of land-value personnel on evaluating announced land current value.

現行公告土地現值的評估，係採用人工的傳統方法，估價結果誤差甚大且過於主觀，無法達到大量估價客觀、快速、精確之目標。本文首先利用土地經濟理論的分析，探討土地市場價值、交易價格、評估價值之間的關係，釐清常見的混淆概念。並藉由估價比率研究，討論公告現值與市價差距的檢定模型，針對台南市的實際資料進行統計檢定，結果發現平均估價比率落於46.74﹪~48.52﹪之區間，並存在輕微的垂直不公平。 為改進現行公告現值不夠準確之缺失，本研究基於都市經濟理論與估價先驗訊息之基礎，利用特徵價格法與可加性模型建立大量估價模式。實證結果發現，影響台南市地價之因素，以區位、臨街關係、路寬、使用分區最為重要。在部份年度中，亦證實存在基地面積規模不經濟（plattage）現象。 傳統特徵價格法必須預設函數型態，若函數設定錯誤則將使參數估計產生偏誤。可加性模型結合無母數迴歸與母數迴歸之優點，不須預設函數型態、估計結果易於解釋且維持母數迴歸之收斂速度。其可經由修勻法配適出更客觀的函數關係，無論在樣本內與樣本外之估計均較特徵價格法為佳。 研究結果發現，本文所提出的二種估價模式確可達到快速精確的目標，使估價比率接近１，比目前評估效率提高一倍；在公平性方面雖無改善，但亦無嚴重之垂直不公平。其中可加性模型又較特徵價格法為佳，在電腦技術快速進步的今天，應用至大量估價的可行性大為提高，值得後續進一步深入研究。 / The present Announced Land Current Value （ALCV）was evaluated by traditional appraisal method that may result in large errors. Comparing to mass assessment approaches, it is hard to be objective, quick and precise. This research begins with the analysis based on land economic theory to discuss the relation among the market value, sale price and assessed value of land in order to clarify some confusing concepts. Through assessment-sale price ratio study, we analyze the difference between ALCV and sale price, and then use the actual data of Tainan City for empirical study. The results show that the average a-s ratio falls between 46.74%~48.52% with slight vertical inequity. To improve the lack of preciseness and objectivity of the present ALCV, this research uses hedonic price theory and Generalized Additive Model（GAM）based on urban economic theory and appraisal priori information. The results show that location, relations with adjacent streets, road width and zoning are the most influencing factors of land price in Tainan City. During some years, the phenomenon of plattage effect also exits. The function form must be set beforehand in the traditional hedonic pricing, meanwhile parameters bias will occur if the pre-determined function form were wrong. GAM has the advantages of nonparametric regression and parametric regression. The function form needs not to be pre-determined, the empirical results are easy to interpret, and the speed of variable convergence can be maintained. More precise functional relations can also be smoothed by GAM. It is superior to the traditional hedonic price in the sample and out of the sample prediction alike. The results of empirical study show that both of two models can reach the goal of rapidity and preciseness and make the a-s ratio toward 1. As to the equity, although they are not improved very much, the models don't bring serious vertical inequity. However, GAM is better than hedonic pricing when compared to each other. Due to the great progress of computer technology, the application of GAM to mass assessment can be increased greatly and is worthy continuing further study.

Diese Dissertation besteht aus drei Aufsätzen, welche die Effekte von Geld- und Fiskalpolitiken für die Makroökonomie untersuchen. Der erste Aufsatz analysiert, wie das Verhalten der Inflation nach z.B. geldpolitischen Veränderungen erklärt werden kann. Mankiw und Reis (2002) propagieren klebrige Information als eine Alternative zu Calvo klebrigen Preisen, um drei konventionelle Sichtweisen über die Inflation zu modellieren. Ich verwende ein DSGE Modell mit klebriger Information und vergleiche es mit Calvo klebrigen Preisen mit dynamischer Inflationsindexierung wie in Christiano et al. (2005). Ich zeige, dass beide Modelle in meinem DSGE Rahmen gleich gut geeignet sind, die konventionellen Sichtweisen zu erklären. Der zweite Aufsatz untersucht, wie sich das Verhalten von Haushalten und Firmen in den USA und EU-15 infolge von Steuerveränderungen anpasst. Mittels eines neoklassischen Wachstumsmodells zeigt sich, dass die USA und EU-15 auf der linken Seite der Lohn- und Kapitalsteuer Laffer Kurve liegen. Die EU-15 befindet sich jedoch viel näher an der rutschigen Steigung als die USA. Eine dynamische Scoring-Analyse zeigt, dass Steuersenkungen in der EU-15 stärker selbstfinanzierend sind als in den USA. Es folgt, dass es in der EU-15 grössere Anreize durch Steuersenkungen als in den USA gibt. Der dritte Aufsatz analysiert, ob die Fiskalpolitik Steuerreformen vor deren Implementierung vorankündigen soll, um die Wohlfahrt zu maximieren. Domeij und Klein (2005) zeigen, dass Vorankündigung einer optimalen Steuerreform mit Wohlfahrtskosten verbunden ist. Ich prüfe diese Behauptung unter zusätzlicher Berücksichtigung von öffentlichen Gütern und Kapital nach. Ich zeige, dass nutzenbringende und produktive Staatsausgaben die Wohlfahrtskosten durch Vorankündigungen höchstwahrscheinlich reduzieren. Es zeigt sich weiter, dass kurzfristige Konfiszierung und/oder Subvention von Kapital und Löhnen nicht wichtig für die Wohlfahrsgewinne einer hinreichend vorangekündigten Steuerreform sind. / This dissertation consists of three essays which investigate the economic implications of monetary and fiscal policies on the macroeconomy. The first essay focuses on the question: how can we explain the behavior of inflation in response to e.g. monetary policy changes? Mankiw and Reis (2002) propose sticky information as an alternative to Calvo sticky prices to model three conventional views about inflation. We use a fully-fledged DSGE model with sticky information and compare it to Calvo sticky prices, allowing also for dynamic inflation indexation as in Christiano et al. (2005). We find that both models do equally well in our DSGE framework in delivering the conventional views. The second essay analyzes the question: how does the behavior of households and firms in the US compared to the EU-15 adjust if fiscal policy changes taxes? Using a calibrated neoclassical growth model we show that the US and the EU-15 are located on the left side of their labor and capital tax Laffer curves, but the EU-15 being much closer to the slippery slopes than the US. A dynamic scoring analysis shows that tax cuts in the EU-15 are much more self-financing than in the US. We conclude that there are higher incentive effects in the EU-15 compared to the US in response to tax cuts. Finally, the third essay focuses on the question: should fiscal policy pre-announce tax reforms before their implementation from a welfare point of view? Domeij and Klein (2005) show that pre-announcement of an optimal tax reform is costly in terms of welfare. We reexamine their claim by taking two additional features of government spending into account: public goods and public capital. We show that valuable and productive government spending is likely to reduce the welfare costs of preannouncement. As a further contribution, we show that short-run confiscation and/or subsidy of capital and labor income is not important for the welfare gains of pre-announced reforms with sufficiently long pre-announcement duration.

The thesis is entitled "Aspects of drawing funds from EU sources and design funds for selected local action group". MAS is based on the LEADER program, which is funded by the Rural Development Programme (RDP). This program seeks to maintain the population in the country, and the region more attractive, both in terms of cultural or professional backgrounds, such as support of local customs and traditions. A grant from the RDP can ask all rural areas in the Czech Republic, in addition to the capital.