For the last few years, the financial imbalance and the environmental deterioration are gradually serious in the various level of government. The formulating process of environmental and financial policies usually neglects the viewpoints of the interested stakeholders so that the insufficient policy information causes the policy deviation and even further leads to the gaps between the policy performance and the expected target. Additionally the ¡§green tax reform¡¨ has become the trend worldwide. In the past few years, various countries gradually switch from administrative control to tax measures to facilitate the environmental protection. Through economic incentives and market mechanism, it will more effectively achieve the goal of industrial greening and will produce the double dividend in the improvement of environmental quality and the distortion alleviation of tax system. The research studies the contents of the environment related tax (fee) system and the green tax reform or the green reform experiences in the European countries and the States, meanwhile the research takes Kaohsiung city as empirical case. Besides the research applies the social judgment theory (SJT), SAGE and one-way analysis of variance to separately evaluate the acceptability of current implemented improvement plan for the income application mechanism of air pollution control fee and to study the viewpoints on special tax and temporary tax imposed by Kaohsiung city. The results of empirical study find out the tested interested stakeholders or groups prefer the income application mechanism of air pollution control fee to be changed toward the mechanism of complete gaining and expenditure. There are no significant gaps in the recognition consistence of the related interested stakeholders. In addition, no significant gaps are occurred in the judging similarity value or judging principle similarity value among interested stakeholders. In the meantime the tested interested stakeholders also support the Kaohsiung city government imposes the special tax and temporary tax in the future. The results and suggestions indicate the tax could be levied including special petroleum refining tax, special steel refining tax, special noise pollution tax in the civil airport, special road maintenance tax of incoming and outgoing container cars in the harbor, resident income special tax, temporary vendors management tax in the evening retail market, temporary tax of construction produced soil and temporary tax of residential and land renewal and development. There are no significant gaps existed in the opinions of tested interested stakeholders on special tax levy. However the gaps are occurred in the opinions of temporary tax levy, it may be because of tax object and levied procedure or being limited by tested samples so that different age groups or occupation or resided administrative district produce different results. Additionally the research suggests to increase the business tax rate, to conduct the complete reform of financial income and expenditure, to revise the commodity tax statutes, Air Pollution Control Act, Statutes for Upgrading Industries and local tax and duty regulations, to enhance the environmental effect of consumption tax including the business tax and commodity tax with hope of establishing the sound environmental financial system, environmental order and financial discipline. Since the research is restricted by time factor and the sample is not easily controlled, the research doesn¡¦t conduct the further in-depth study in the parts of recognition feedback effect and the comparison or integration of information integration theory. However these parts can be used as the directions of subsequent studies.

A study on school-based curriculum management in elementary schools of Kaohsiung County. Abstract The first purpose of this study is to investigate the viewpoints and needs of school-based curriculum management ¡]SBCM¡^. The second is to investigate the educators as a practitioner of SBCM in elementary schools of Kaohsiung County. Finally, based on research findings, some proposals for improving the management of school-based curriculum are presented. To accomplish these purposes, through the result of literary review, the investigator has concluded with 7 viewpoints and 5 needs of SBCM, and then according to its contents to compile ¡§A questionnaire to survey the viewpoints and needs of school-based curriculum management in the elementary schools¡¨ to study the current situation for practicing SBCM. The objects of this study are the school staffs of public elementary schools in Kaohsiung County. The total of 120 schools and 519 effective samples were acquired. And these data were analyzed by using the method of statistics, including mean and standard deviation, percentage analysis, AVOVA, Scheffe method- post hoc comparison and product- moment correlation . From the data of literary reviews and the questionnaire, the conclusions are as follows: 1. SBCM is one of the main purposes on ¡§Grade 1-9 curriculum Guidelines¡¨ to put the curriculum reform into practice. The curriculum focuses not only on the core of the educational rationale but also on the students¡¦ learning activities. The curriculum rationale is close to the postmodern period which paid close attention to the interaction between teachers and students with positive dialogues to develop their curriculum. The curriculum encourages students to understand knowledge better, that allows the whole curriculum more flexible and adjustable. The supports of the communities and positive criticisms will help the whole curriculum well-developed. 2. According to the questionnaire, the viewpoints of the educators about SBCM reveal that during the seven factors, those ¡§male¡¨, ¡§age above 51¡¨ , ¡§higher seniority¡¨, ¡§status as a principal¡¨, ¡§forty-credit program¡¨ are closer to ¡§fit in with¡¨ or ¡§much fit in with¡¨ the viewpoints. As to the school districts and scales, the schools with less than 12 classes are closer to the viewpoints on the factors of ¡§curriculum goal ¡§, ¡§curriculum plan¡¨, ¡§curriculum implementation¡¨, ¡§curriculum evaluation¡¨ and ¡§curriculum leadership¡¨. 3. As to the needs of SBCM, the data analysis reveals that those ¡§female¡¨, or ¡§status as a teacher¡¨ were less-needed on ¡§Expense¡¨; those ¡§male¡¨, ¡§age above 51¡¨, ¡§higher seniority¡¨, ¡§status as a principal¡¨, ¡§Master Degree¡¨ are closer to ¡§fit in with¡¨ or ¡§much fit in with¡¨ the needs. 4. Educators from different educational backgrounds will cause the differences on the viewpoints and needs of CBCM. With the factors of ¡§professional development ¡§and ¡§related arrangements¡¨, reveals that those who are qualified with either ¡§Master Degree¡¨ or ¡§higher seniority¡¨ are more eligible than the others. 5.Within the viewpoints and needs of CBCM, there are middle-low proof of positive correlation on them, and also reach .01 significant level. Among the factors, there are one pair ¡]£q1¡B£b1¡^reach middle correlation, especially the coefficient between ¡§£q1¡¨ and ¡§organizational operation¡¨ is the highest, but the coefficient between ¡§£b1¡¨ and ¡§Expense¡¨ is the lowest. According to the data of literary review and the questionnaire, the conclusions are as follows: 1. The experiences on SBM in other countries can be referred by our domestic schools. Then, we can establish a better and competent curriculum for Taiwan education. 2. SBCM should emphasize (on) working on the theories and practice of personnel administration, expense and curriculum management. 3. Use various resources to improve the educators on their professional development. 4.To encourage the educators ,who are ¡§young¡¨¡]less than 30 years old¡^, ¡§female¡¨, ¡§less-seniority¡¨ and ¡§Bachelor Degree¡¨, enthusiastically participate in the SBCM affairs. 5. To study relevant laws and Acts to promote practical SBCM affairs. 6. To emphasize the importance of school-based curriculum leadership. 7. To establish the workable management measure of SBCM. 8. To establish a wholesome evaluation measure of SBCM.

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Recently, in Taiwan, upon enforcement of national health insurance, the medical care system has suffered the tightened growth of expenses and uncertain fluctuation of point value under the global budget payment system, and the stable growth of the local medical care environment was forced to be transformed to negative growth. In order to maintain competitive strength, hospitals focused their operations on organizational reform. The reform may cause employees to feel the uncertainty of hospitals¡¦ future development and also feel terrified and unsafe, and thereby is likely to decrease employees¡¦ morale and organizational commitment, and even severely affect their performance and work satisfaction. The study is intended to explore the change of employees¡¦ organizational commitment, morale and work satisfaction prior to and after salary adjustment. Full-time employees of a district teaching hospital, including doctors, nursing staff, medical technicians and executive staff were surveyed. The survey of first questionnaire of a total of 400 copies was conducted in June 2005. The effective recalled questionnaire totaled 302 copies, with a recall rate 75.5%. The second questionnaire was released in February 2006 to 400 employees, of which the effective recalled questionnaire totaled 254 copies, with recall rate 63.5%. Reliability analysis, descriptive statistics, t-test, One-Way ANOVA and general lineal model were conducted using software SPSS. The results show that: 1.No significant differences were observed in the organizational commitment, moral and work satisfaction prior to and after salary adjustment. 2.Significant difference takes place in the organizational commitment, moral and work satisfaction with respect to the various personal characteristics of employees. 3.The organizational commitment was affected by gender, age, religion and position, regardless of the salary adjustment. The moral was affected by age, educational degree, religion and position, regardless of the salary adjustment. The work satisfaction was affected by age, religion and position, regardless of the salary adjustment.

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This qualitative study inquired into the personal experience of three engineering professors and one associate dean who participated in an engineering education coalition—the Foundation Coalition—a National Science Foundation-funded project which attempted to reform undergraduate engineering curricula at six U.S. institutions of higher education. Through analysis of occupational life histories, and data from a larger study of curricular change processes, two dominant social narratives emerged. Cultural attributes of academia were conceptualized as a master narrative. The reform effort emerged as a counter-narrative by calling for a “culture change” in engineering education. I describe five areas where the counter-narrative challenged the master narrative: the rationale and need for educational change, the nature of faculty work, disciplinary relationships, relationships among faculty, and the incentive and reward system. The counter-narrative of reform promoted curricular and pedagogical change, more interdisciplinary and integrated foundations for engineering education, and encouraged partnerships and community over faculty isolation and autonomy. The counter-narrative challenged faculty complicity with the master narrative and offered alternative ways of viewing their role as faculty in higher education. The master and counter-narratives clashed over the nature of faculty work in research universities, fueling the ongoing debate about the relative value of research and teaching and the associated reward system. This study found that the four participants used different strategies to navigate the conflict between the two social narratives. One participant was informed by an ideal vision of engineering education, and never relinquished the quest for an opportunity to realize that vision. Another professor, energized by the collaborative environment created by the Coalition, continued to find creative avenues to partner with others to improve engineering education. A third participant worked, through compromise and accommodation, to craft an improved curriculum that worked within the local institutional culture. And finally, an associate dean, who rejected the duality of the master/counter-narrative worldview, reframed the reform effort by encouraging faculty working in educational change to view their work as scholarship. The findings from this study support faculty engagement in the scholarship of teaching and learning and encourage faculty developers to find ways of supporting faculty in that effort.

China had experienced high-speed economic growth rate, and the FDI (Foreign direct investment) had played an important role. China usually adjusted tax rate to attract the FDI and achieve macro-control. After entering WTO, China started to cancel some foreign favorable tax policies to meet the requirement of WTO. Many scholars thus started to discuss the impact of tax reform and whether this tax reform would promote the industry upgrade. From the data of the Ministry of Commerce, we find that FDI from Taiwan had played an important role. It is because the racial relationship, same language, and near skin color could help overcome the barrier entering China market. What’s more important is that China had released many favorable tax policies, which can attract a lot of FDI. In this paper, we introduce the Chinese tax and do the empirical and penal data analysis from the statistic data which mainly focuses on the two tax reforms in 1994 and 2002. After doing this research, we wish we can realize the impact of China’s tax reform on Taiwan’s FDI. Moreover, we expect that this paper can benefit businesses when they are going to invest in China and can be the reference to both Taiwan’s and China’s government when they formulate the policy about the foreign investment.

Dissertation (Ph. D.)--University of Akron, Dept. of History, 2009. / "May, 2009." Title from electronic dissertation title page (viewed 11/27/2009) Advisor, Kevin Kern; Committee members, Lesley J. Gordon, Kim M. Gruenwald, Elizabeth Mancke, Randy Mitchell, Gregory Wilson; Department Chair, Michael M. Sheng; Dean of the College, Chand Midha; Dean of the Graduate School, George R. Newkome. Includes bibliographical references.

Thesis (Ph.D.) -- University of Canberra, 2007. / Includes bibliography (p. 238 - 260) Also available online.