Doctor of Philosophy / Department of History / Donald J. Mrozek / This dissertation examines how changes in training after Vietnam altered the Air Force’s way of war. Specifically, the rise of realistic training exercises in the U.S. Air Force, particularly in the Tactical Air Command, after the end of the Vietnam conflict in 1975 ushered in a drastic increase in the use of tactical fighter aircraft to accomplish Air Force missions. Many scholars, including Benjamin Lambeth and Richard Hallion, have emphasized the primacy of technological developments in the renaissance of air power between Vietnam and the Gulf War. This neglects the importance of developments in training in the Tactical Air Command during the same period. This dissertation demonstrates that throughout the 1970s and 1980s Air Force leaders reconsidered some of their long-held assumptions about air power’s proper use and re-cast older ideas in ways that they considered more realistic and better justified by past experience. Realistic training exercises led to better tactics and doctrines and, when combined with technological advancement, changed the way the Air Force waged war. Tactical assets became the weapons of preference for Air Force planners for several reasons including their ability to precisely deliver munitions onto targets and their ability to penetrate and survive in high-threat environments. Tactical assets could accomplish these missions precisely because of the changes that occurred in training. At the same time, the rise of tactical assets to equality with strategic assets directly led to the demise of both Tactical Air Command and Strategic Air Command and the creation of the single Air Combat Command. The conventional view that a massive technological revolution in military affairs took place in the 1980s and led to success in Desert Storm is conceptually too limiting. That interpretation places too much emphasis on the technological advancements used to prosecute war and slights the experiences of the airmen themselves in the development of the training exercises that helped change how the U.S. Air Force waged war.

大躍進運動，貫徹烏托邦主義，結合毛澤東及其追隨者賦予的闡釋，加上嚴格管制的官方宣傳體系與人民對理想的渴望，演變為大規模集體狂熱運動。對共產主義世界、烏托邦理想的期待與將國家推往急速發展的思想，這種思想化為多樣化的語言論述，藉由傳媒大肆散佈，並形成獨樹一幟的語言風格。 本研究分為五個章節，除導論簡述本文研究要旨外，首先將說明革命語言與中國共產黨之關聯性，定義革命語言的基本內涵，並說明中共革命語言的形成。其次說明中共宣傳的策略與手段，對意識形態及語言的散播發生何種影響。而後進入研究核心，以《人民日報》、《紅旗》文獻與《紅旗歌謠》新民歌，歸納大躍進革命語言的構成內容，並依據前文歸納，分析革命語言的特徵。 / The Great Leap Forward carried out Utopia doctrine, combined the explanation that Mao Zedong and his followers offered to, in addition, the official propaganda system that control strictly and aspiration of the people about ideal, developed into extensive collective's fanatic movement. The expectation of communist world and Utopia ideal, thought of push the country to develop rapidly, the thought turned into variety of languages, spread out by the media, and formed the language style of taking the course of its own. This research is divided into five chapters, except that the introduction, at first will prove the relation of revolutionary language and the CCP, define the basic intension of the revolutionary language, and explain the forming revolutionary language of CCP. Secondly, to show that CCP’s propaganda tactics and means how influenced ideology and language. And then enter the core of studying, in the documents of " People's Daily ", "Red Flag "'and new folk songs of " Red Flag Ballad ", sum up the composition content of the revolutionary language of the Great Leap Forward, and according to preceding paragraphs, analyze the characteristic of the revolutionary language.

本研究旨在由傳統財務指標及公司治理角度分析近年來我國因財務報表舞弊遭一審判決有罪之公司發生的舞弊警訊(Red Flags)，建立財務報表舞弊預警模型，作為會計師執行舞弊偵測時的參考，降低因查核舞弊所產生的審計失敗，並可作為主管機關實質審查選案標準及投資人選擇投資標的之參考。 本文以民國85年至95年因財務報表舞弊遭法院一審判決有罪之27家公司為樣本，分別使用財務及公司治理變數建立財務報表舞弊預警模型，再以Cascade Logistic迴歸分析結合財務及公司治理模型，檢視Cascadev Logistic模型的正確判別率。實證結果顯示，財務變數中舞弊當期應付帳款成長率、舞弊當期存貨成長率、應收帳款收現天數對前期同一比率與財務報表舞弊呈顯著正相關；舞弊當期資產報酬率對前期同一比率、舞弊當期銷貨成長率與財務報表舞弊呈顯著負相關。公司治理變數中董監持股、控制持股、外部個人監事席次與財務報表舞弊顯著負相關；財報重編次數呈顯著正相關，良善的公司治理機制與財務舞弊具負向關連性。而整合的Cascade Logistic模型，財務及公司治理變數均與財務報表舞弊呈顯著相關，且均具增額解釋。 / Presented are a profile of a sample of fraud companies in Taiwan from 1996 to 2006, their financial and corporate governance characteristics, suggested fincial and corporate governance logistic models for detecting fraud and a final combine cascade logistic model. The results suggest both systematic relationships between the probability of fraud and financial and corporate governance characteristic variables. This evidence is consistent with the usefulness of accounting data in detecting fraud and the effectiveness of proper corporate governance in protecting fraud happening. Because the cascade logistic model correctly identifies approximately 90% of the companies involved or not invleved in fraud, the model can be a useful screening device for auditors to detect fraud, low down the propobility of audit failure and the cost of lawsuit due to fraud.

The aim of the thesis is to evaluate the possibilities of evaluation of the risk of accounting frauds and accounting mistakes in the financial statements compiled in terms of Czech accounting standards for their users using analytical tools and methods of the financial analysis. Part of the thesis is the proposal of concrete tools or models that reduce the asymmetry of information between the makers of the financial statements and other users of the financial statements and can be implemented in the internal control system of the unit when decision-making on the financial health of selected accounting units. For practical part was chosen an enterprise with a long tradition. Monitoring ratios of The Beneish Model M-Score detect risk areas and tracking ratio trend may alert management to instability in the financial statement. Liquidity and debt ratios are also appropriate methods for reducing the information asymmetry.

The problem that the researcher encountered was that forensic investigators were found not to be formally using offender profiling as an investigative technique during investigations into fraud. This research was conducted to ascertain how offender profiling may be useful in expediting the forensic investigation process. The purpose of this research was to establish what offender profiling is, and what aspects or ingredients constitute such an offender profile. As offender profiles will serve as an aid in future forensic investigations into fraud, this study attempted to create an understanding and awareness of the value of offender profiling. In order for forensic investigators to use offender profiling during routine fraud investigations, it is extremely important that they understand the concept and its practical implementation. The overall purpose of this study is to provide practical recommendations for the implementation and use of offender profiling to forensic investigators both in the public and private sectors. / Criminal and Procedural Law / (M.Tech. (Forensic Investigation))

The problem that the researcher encountered was that forensic investigators were found not to be formally using offender profiling as an investigative technique during investigations into fraud. This research was conducted to ascertain how offender profiling may be useful in expediting the forensic investigation process. The purpose of this research was to establish what offender profiling is, and what aspects or ingredients constitute such an offender profile. As offender profiles will serve as an aid in future forensic investigations into fraud, this study attempted to create an understanding and awareness of the value of offender profiling. In order for forensic investigators to use offender profiling during routine fraud investigations, it is extremely important that they understand the concept and its practical implementation. The overall purpose of this study is to provide practical recommendations for the implementation and use of offender profiling to forensic investigators both in the public and private sectors. / Criminal and Procedural Law / (M.Tech. (Forensic Investigation))