Due to the current globalization in business and investments that generate a highly interrelated business world, it is a must to have a common standard in accounting that brings transparency and the real use of information. According to that, this article presents a comparative analysis of the conceptual framework for the preparation and presentation of financial statements of the two important international accounting models of normative use: the accounting standards established by the FASB and the IASB. The conceptual framework provides a guideline to prepare and present financial statements and at the same time it is a basis for the enactment of international financial reporting standards. To this day, there are some convergence agreements on conceptual frameworks between FASB and IASB, in charge of producing standards, which implies joint work in relation to their respective frameworks, with the purpose of developing a better conceptual framework, common for both institutions. With respect to this, in the article we can find proposals and reflections related to the convergence of conceptual frameworks, in order to enable the feasibility of a convergent framework as an important document in the revision and the issuance process of future international financial reporting standards. / Debido a la continua globalización de los negocios y la globalización de las inversiones, que genera un mundo de los negocios altamente interrelacionado, es imprescindible contar con estándares comunes en contabilidad que mejoren la transparencia y la utilidad de la información. En ese sentido, el presente artículo presenta un análisis comparativo del marco conceptual para la preparación y presentación de los estados financieros de los dos modelos contables internacionales importantes de uso normativo: las normas contables emitidas por el FASB y el IASB. El marco conceptual proporciona una guía para preparar y presentar estados financieros y sirve de base para emitir normas internacionales de información financiera. A la fecha existen acuerdos de convergencia de marcos conceptuales, entre los organismos emisores de normas FASB y el IASB, lo cual implica un trabajo conjunto sobre sus respectivos marcos conceptuales, con la finalidad de desarrollar un mejor marco conceptual que sea común para ambas entidades. Al respecto, en el artículo se plantean propuestas y reflexiones vinculadas al proceso de convergencia de marcos conceptuales, para aproximar la viabilidad de un marco conceptual convergente como documento base en el proceso de revisión y emisión de futuras normas internacionales de información financiera.

The purpose of this investigation was to determine the influence of item response theory and different types of judges on a standard. The iterative Angoff standard setting method was employed by all judges to determine a cut-off score for a public school district-wide criterion-reformed test. The analysis of variance of the effect of judge type and standard setting method on the central tendency of the standard revealed the existence of an ordinal interaction between judge type and method. Without any knowledge of p-values, one judge group set an unrealistic standard. A significant disordinal interaction was found concerning the effect of judge type and standard setting method on the variance of the standard. A positive covariance was detected between judges' minimum pass level estimates and empirical item information. With both p-values and b-values, judge groups had mean minimum pass levels that were positively correlated (ranging from .77 to .86), regardless of the type of information given to the judges. No differences in correlations were detected between different judge types or different methods. The generalizability coefficients and phi indices for 12 judges included in any method or judge type were acceptable (ranging from .77 to .99). The generalizability coefficient and phi index for all 24 judges were quite high (.99 and .96, respectively).

No description available.

International Financial Reporting Standards (IFRS) are required or permitted for use in over 100 countries across the world. IFRS are developed by the International Accounting Standards Board (IASB). The IASB, with no formal or legal mandate, is performing a task normally reserved for national standard-setters. This study sought to establish the legitimacy of IFRS by assessing the due process of the IASB. The study established that countries have different motivations for choosing IFRS which raises legitimacy concerns. The global financial crisis compounded the legitimacy challenges of IFRS by exposing due process vulnerabilities. The study established that the IFRS governance structures are dominated by powerful stakeholders especially members of the G-20. Although the due process procedures provide opportunities for participation, actual participation is still dominated by constituents from Europe. Africa and South America still account for very low proportions of governance seats and participants in standard-setting projects. / Financial Accounting / M. Com. (Accounting)

在知識經濟時代，智慧財產權在企業發展與競爭力提升上具有相當影響力，其重要性已不言可喻。近年來越來越多的關注焦點落在技術標準的發展上，蓋技術標準是技術成果的規範化、規則化，對企業而言，唯有引領標準，掌握制定規則的權力，才能形成真正的競爭優勢，否則就可能永遠受制於人。而對產業整體而言，技術標準對經濟及科技之發展有相當貢獻，蓋一旦標準形成，產品與零組件間相容性問題就可被解決，製造商之生產成本也可降低。一般認為技術標準的形成是大勢所趨且有利多於弊的效果，然在技術標準的制定與後續相關專利的實施過程，卻可能衍生出許多與反托拉斯法相關之爭議。美國司法部與聯邦交易委員會曾在1995年共同發表「智慧財產授權之反托拉斯準則」，表達對智慧財產權授權行為可能引發競爭法問題之看法，在相隔十二年後，於2007年4月間，又共同發表了「反托拉斯法執行與智慧財產權報告」，當中對技術標準與專利聯盟所牽涉的競爭法議題做了深入探討。 技術標準制定過程中引貣競爭法上疑義的行為態樣有專利劫持及抵制技術標準制定之情形。美國聯邦交易委員會已於2006年8月Rambus一案中，確立專利劫持行為違反聯邦交易委員會法第五條與休曼法第二條規定，聯邦上訴巡迴法院也於2007年6月Qualcomm v. Broadcom一案中，表示專利權人違反FRAND授權原則將形同從事專利劫持之效果，構成休曼法第二條規定之違反。至於抵制技術標準制定情形，法院已於2006年2月在Golden Bridge Technology v. Nokia一案中表示確有違反休曼法第一條規定之見解。 目前各技術標準組織紛紛藉由:1.制定揭露政策，亦即要求成員揭露與欲採定為標準之技術相關之專利權，或2.訂定FRAND政策，要求成員同意未來將在符合公平、合理且無歧視原則下進行授權等方式，以避免專利劫持情形發生。惟由 於技術標準組織除在了解相關技術是否存在專利權之外，需進一步知悉未來專利授權條件，以做為是否將特定專利技術採為技術標準之參考，再加上FRAND字義上不易做成精確解釋，易生文義操弄之空間，仍無法解決專利劫持之問題，因此近期部分技術標準組織漸發展出事先授權條件揭露之政策，例如VITA及IEEE組織，要求欲參與技術標準制定之成員，必須事先揭露將來擬授權金額之上限或授權條件的最嚴苛限度。此外也有論者提出事先多方進行授權條件協商之可行性。 關於事先單方揭露授權條件政策之適法性，美國反托拉斯主管機關已表明不予質疑之立場，並肯定事先單方揭露授權條件有促進技術標準制定效率之優點。至於在事先多方協商授權條件政策方面，反托拉斯主管機關雖強調其對於技術標準組織是否應進行事先協商授權條件並未設立立場，但基本上仍肯定事先授權條件協商具減少專利劫持並達到促進競爭效果之優點，故傾向適用合理原則作為判斷是否違反反托拉斯法規定的依據。惟若專利權人以事先協商授權條件作為掩護，實際上共同約定以標準技術製造生產之下游產品的銷售價格(naked price fixing)，此時仍難逃被認定構成當然違法行為。 在藉由專利聯盟實施技術標準之過程，亦可能有構成競爭法上聯合行為與獨占行為之情形發生。相關引發違法疑慮之行為態樣包括:專利聯盟中包含替代性專利、競爭性敏感資訊之流通、排除他人加入專利聯盟、專屬授權、回饋授權、權利金約定、拒絕部分授權等。惟應注意的是，美國法院及反托拉斯主管機關認為，有鑑於專利聯盟具促進授權活動進行效率之特性，有助於技術提升及產業發展，因此傾向以合理原則判斷專利聯盟限制條款約定之合法性，而不當然認為此等行為態樣違反反托拉斯法相關規定。 在台灣喧騰一時的飛利浦光碟案主要亦是涉及技術標準實施過程產生是否違反公平交易法之疑義，九十六年四月間最高行政法院作出最終判決，纏訟已久的紛爭於是落幕。對於本案衍生問題思考，首先，本文認為公平會或許應審慎思考是否進一步制定有關技術標準與專利聯盟之特別處理準則。公平會似可參酌美國等先進國家之例，詳細規範技術標準的制定與發展，及專利聯盟的形成、對參與者的限制、關鍵性專利的決定、授權管理、授權條件的審查等各項問題。其次，在技術市場的界定與聯合行為的認定上，應回歸專利技術內容與專利技術間的關係加以分析；存在互補關係之技術，彼此間沒有制衡或牽制力量，不應被劃定在同一技術市場，也就不會成立聯合行為。而在獨占地位的認定上，應認為只要擁有製造某一產品之部分關鍵性專利技術，足以專利法所賦予之權利牽制他人對該產品之製造、銷售等行為，而該產品在相關產品市場可被認為具獨占地位，即應可認定專利技術擁有者之獨占地位成立。最後，在獨占地位濫用之救濟措施方面，公平會應依公平法第41條規定，妥善運用法律所賦予之裁量權限，縝密思索對於該當具體事案最為合理、適當的救濟措施，給予當事人最直接有效的救濟，而非僅消極地命令其不得繼續從事違法行為或處以罰鍰，對於事態之解決，並無法有效發揮回復市場競爭應有狀態之公平法規範目的。美國聯邦交易委員會於Rambus案及其他相關案例中極富創意地提出消極、積極的更正措施交錯運用模式，當可作為我國公平會未來對類似案件處理之參考。 為了成功地制定技術標準以引領產業發展，本文認為，有志於參與技術標準活動業者，在這個主要由歐美大廠主導技術標準制定的產業環境中，應注意歐美等國法規範內容與法院、相關主管機關之實務見解，才能知悉特定行為之法律風險以避免誤觸法網，並適當主張自己的權利。其次，可善用技術標準組織政策訂定方式解決專利劫持問題。再者，在技術標準制定之高度角力競爭下，必須培育跨領域人才參與技術授權談判才能增加脫穎而出之機會。而若欲藉由成立專利聯盟方式進行專利交互授權或對外授權，專利聯盟的組成與授權進行至少應符合本 文第七章所歸納的幾個基本要件，始不易產生違反競爭法之疑慮。至於在被控專利侵權業者方面，在面對專利侵權訴訟而進行訴訟攻防時，可朝專利權人參與技術標準或專利聯盟活動的行為是否違反反托拉斯法規定之方向加以思考，以冀增加勝訴之機會。 / In this era of knowledge-economy, intellectual property plays an important role in business developments. The significance of standard setting is thus much emphasized in recent years. It is generally recognized that standard setting brings many benefits to industries, such as costdown of manufacturing process and improvement of product compatibility, and patent pools can help to decrease transaction costs of licensing negotiations and to mitigate royalty stacking problems. However, disputes regarding the violation of antitrust law can be caused in the process of setting standards and the formation and the operation of patent pools. The U.S. DOJ and the U.S. FTC has discussed about antitrust issues related to standard setting and patent pools in “Antitrust Guidelines for the Licensing of Intellectual Property” in April 1995 and “Antitrust Enforcement And Intellectual Property Right：Promoting Innovation and Competition” in April 2007. Patent holdup and group boycott are controversial in standard setting. In August 2006, the U.S. FTC ruled in In re Rambus that patent holdup would violate section 2 of the Sherman Act and section 5 of the FTC Act. In June 2007, the Federal Circuit also ruled in Qualcomm v. Broadcom that patent owner who has broken one’s previous commitment on FRAND licensing would violate section 2 of the Sherman Act. As to group boycott, the court opinioned in Golden Bridge Technology v. Nokia that group boycott in the process of setting standard could be per se illegal under section 1 of the Sherman Act. Many standard setting organizations (SSOs) have tried to avoid patent holdup by making patent disclosure and FRAND licensing policies. Recently some SSOs have implemented policies of ex ante unilateral announcement of licensing terms by patent holders or ex ante multilateral licensing negotiation between patent holders and SSO members to deal with patent holdup problems. These ex ante approaches facilitate competition between patent holders on licensing terms and allow SSOs to gain more information on patents. In light of the competitive effects these ex ante approaches generate, FTC and DOJ declared that they will review related policies and conduct under the rule of reason. But any efforts to reduce competition by using ex ante disclosure or negotiation process as a cover to fix downstream prices of products would be reviewed a per se violation of section 1 of the Sherman Act. The standard patent licensing by patent pools could also give rise to cautions of violating antitrust law. Certain behavior in patent pools can be deemed controversial, such as including substitute patents, exchanges of competitively sensitive information, exclusive membership, exclusive license, grantback license, package license, and so on. The DOJ and the FTC expressed that they will examine similar behavior in patent pools under the rule of reason, since patent pools provide a more efficient way for patent licensing, which help to improve technology qualities and industry developments. The case, Philips v. Fair Trade Commission, R.O.C., also involved some disputes of violating Fair Trade Act. From the case, the thesis claims that first, there is a need for FTC to enact a guideline regarding standard setting and patent pools for the industries to follow. Second, while defining technology markets and concerted actions, one should analyze the relationship between patents. Complementary patents belong to different technology markets, so it would be impossible for complementary patent owners to collude with each other. Third, to identify monopolization, the thesis asserts that the patent owner of technology essential for certain product will acquire monopoly positions in certain product market, and thus will be deemed as monopolists in the related technology market. Last but not the least, the thesis proposes that the FTC should not only passively prohibit the abuse of monopoly position and issue punishments, but also come up with some proper solutions, such as compulsory license, to actively maintain fair competition in the market. Some measures delineated by the U.S. FTC in In re Rambus can be referred for future cases in Taiwan. To successfully participate in standard setting and patent pool activities, the thesis proposes certain suggestions. First, because most SSOs are led by U.S. and European enterprises and most SSOs are subject to U.S. and European legal jurisdiction, it is important to follow up to U.S. and European law and legal developments to avoid legal risks. Second, properly structuring SSO patent policies might enable SSOs to mitigate patent holdup problems. Third, the cultivation of inter-disciplinary professionals of technology, law, finance, and business management can be significant for industries in the standard setting competition. The thesis as well indicates several principles that might help to avoid the risks of violation of antitrust law during the formation and operation of patent pools. On the other hand, those who are accused of patent infringement might gain a better chance to win the lawsuit, if the violations of antitrust of patent owners in standard setting and patent pools are taken into consideration.

International Financial Reporting Standards (IFRS) are required or permitted for use in over 100 countries across the world. IFRS are developed by the International Accounting Standards Board (IASB). The IASB, with no formal or legal mandate, is performing a task normally reserved for national standard-setters. This study sought to establish the legitimacy of IFRS by assessing the due process of the IASB. The study established that countries have different motivations for choosing IFRS which raises legitimacy concerns. The global financial crisis compounded the legitimacy challenges of IFRS by exposing due process vulnerabilities. The study established that the IFRS governance structures are dominated by powerful stakeholders especially members of the G-20. Although the due process procedures provide opportunities for participation, actual participation is still dominated by constituents from Europe. Africa and South America still account for very low proportions of governance seats and participants in standard-setting projects. / Financial Accounting / M. Com. (Accounting)

Dans le cadre général des regroupements d'entreprises et des groupes de sociétés, cette thèse porte sur des questions d'intérêt à la croisée de la comptabilité, du droit (notamment les dispositions légales et la réglementation comptable) et de la finance d'entreprise. En ce qui concerne la théorie comptable, le chapitre 2 étudie comment les chercheurs en économie d'entreprise ont compris les groupes d'entreprises, les comptes de groupe et le processus de leur préparation, en particulier par rapport aux juristes italiens. Ensuite, le chapitre 3 reconstruit le processus politique et législatif qui a engendré la naissance du concept de groupe de sociétés dans le corpus juridique italien.Concernant le droit et la politique comptable, une analyse comparative est effectuée au chapitre 4qui montre clairement l'évolution de la notion de contrôle et de son utilisation dans les comptes consolidés (comptes de groupe) et les regroupements d'entreprises (I) en droit européen, (II) selon les normes comptables internationales publiées par l'IASB (International Accounting Standards Board) et (III) par rapport aux principes comptables généralement admis aux États-Unis («USGAAP»). De plus, les chapitres 5 et 6 étudient les effets du lobbying sur les normes comptables concernant les états financiers consolidés et les regroupements d'entreprises publiés par l'IASB. Fait intéressant, les résultats concordent avec une forme de capture du normalisateur comptable international par une catégorie d'institutions financières. En effet, confrontées à un modèle de consolidation prétendument basé sur le contrôle, ces dernières ont plaidé en faveur d'une exception de consolidation fondée sur un modèle de propriété et documentée comme ayant été proposée par les sociétés d'audit américaines dans ce contexte au moins depuis 1995. Ce modèle s’avère avoir trouvé un terrain fertile au sein de l'IASB. En conséquence, d'autres catégories d'institutions financières,telles que les fonds d'investissement à long terme et ceux gérés par une famille tout en préférant un modèle de consolidation différent, ne sont plus autorisées à présenter des états financiers consolidés. En ce qui concerne la finance d’entreprise, le chapitre 7 analyse les implications de différentes décisions de financement dans un nouveau échantillon de fusions et acquisitions entre institutions financières (banques et assurances) consommées dans le monde entier au cours des deux dernières décennies. En particulier, il étudie (I) la relation entre la méthode de choix de paiement (si le prix est payé en cash, en actions ou une combinaison des deux) et le choix du mode de financement d'un regroupement d'entreprises (y compris les instruments hybrides) et (II) la réaction des investisseurs à l'annonce de la combinaison. En ce qui concerne ce dernier point, l'utilisation de deux tests non paramétriques permet de détecter une relation intéressante entre la réaction du marché à l'annonce et les différents modes attendus de financement de la transaction. / In the broad context of business combinations and group of companies, this thesis selects some matters of interest at the crossroad between accounting, law (especially legal provisions and accounting regulation) and corporate finance.Concerning accounting theory, chapter 2 studies how business economics scholars understood groups of companies, group accounts and the process for their preparation in particular compared to Italian legal scholars. Then, chapter 3 reconstructs the political and legislative process that brought about the birth of the concept of group of companies in the Italian legal corpus. Concerning law and accounting policy, a comparative analysis is carried out in chapter 4 which clearly shows how the notion of control and its use in consolidated financial statements (group accounts) and business combinations accounting evolved (I) in European law, (II) under international accounting standards as issued by the IASB – International Accounting StandardsBoard and (III) in US GAAP (Generally Accepted Accounting Principles). Moreover, chapters 5 and 6 investigate the effects of lobbying on accounting standards on consolidated financial statements and business combinations issued by the IASB. Interestingly, results are consistent with a regulatory capture of the international standard setter by a category of financial institutions. In fact, confronted with a consolidation model purportedly based on control, the latter lobbied in favour of a consolidation exception which is based on an ownership view and is documented to have been proposed by US audit companies in that context at least from 1995. That view found a fertile ground within the IASB. As a result, other categories of financial institutions such as long term investment funds and those run by a family preferring a different consolidation model are now prohibited from presenting consolidated financial statement. Concerning corporate finance, chapter 7 studies the implications of different financing decisions ina novel and comprehensive sample of cases of mergers and acquisitions across and between financial institutions (banks and insurances) consummated worldwide around almost the last twodecades. In particular, it investigates (I) the relationship between the method of payment choice (i.e. if the price is paid in cash, stock or a mixture of the two) and the choice regarding the mode offinancing a business combination (including hybrid instruments) and (II) investors’ reaction at the combination announcement. As to the latter point, the use of two non-parametric tests allows todetect an interesting relationship between the market reaction at announcement and the different expected modes of financing the transaction.

While the European Financial Reporting Advisory Group (EFRAG) considers European national standard-setters (NSSs) as close partners that play a vital role in its legitimacy, empirical evidence on EFRAG’s consultation processes and the involvement of NSSs therein remains scarce. We use a multi-issue/multi-period approach to investigate the formal participation in EFRAG’s consultation processes. By examining 2,102 comment letters submitted to EFRAG in the 2002–2015 period, we find that NSSs typically outweigh other stakeholder groups in terms of level of participation across stages of the consultation process and project topics. Although NSSs’ level of participation is rather stable over time, it significantly varies across European countries. We also provide a recent classification of European NSSs and show that NSSs’ level of participation varies by their institutional status and is the highest for private NSSs. Our findings have implications for aspects of the legitimacy of both EFRAG and NSSs and shed light on the role of intermediaries in international accounting standard-setting.

Typischerweise entstehen Rechnungslegungsnormen im Rahmen eines politischen Prozesse, gleich, ob dieser parlamentarisch oder privatrechtlich organisiert ist. Daher sieht sich der Normentstehungsprozess regelmäßig Lobbyingaktivitäten diverser Interessengruppen ausgesetzt. Die vorliegende Arbeit undersucht in vier Manuskripten verschiedenste Bereiche der Entstehung von Rechnungslegungsnormen, sowohl im Rahmen parlamentarischer wie auch privatrechtlicher Regulierungsstrukturen. Manuskript A. bereitet den theoretischen Hintergrund des Rechnungslegungslobbying auf und identifiziert thematische wie auch methodische Forschungslücken. Manuskript B. entwickelt daraufhin eine neuartige Forschungsmethode für Rechnungslegungslobbying, die Elemente der sozialwissenschaftlichen Inhaltsanalyse mit solchen der Diskursanalyse verbindet. Im Rahmen der Anwendung dieser Methode auf die Entstehung des Bilanzrechtsmodernisierungsgesetzes wird gezeigt, dass die Methode in einem parlamentarischen Normentstehungsprozess anwendbar ist. Darüber hinaus werden Potenziale für eine Anwendung auch in privatrechtlich organisierten Rechnungslegungssystemen aufgezeigt. Manuskript C. betrachtet die Rolle der Wissenschaftler in einem deutschen Kontext und verbindet methodisch dabei die Inhaltsanalyse mit historisch-kritischer Forschung. Festgestellt werden kann dabei, dass die Einstellung deutscher Hochschullehrer im Bereich zur Zeitwertbewertung im Rahmen deutscher Rechnungslegung durchaus mit rechnungslegungshistorischen Beobachtungen erklärt werden kann. Manuskript D. widmet sich schließlich der privatrechtlich geprägten Normentstehung auf Ebene des IASV. Mit Hilfe einer interpretativen Inhaltsanalyse und deskriptiv statistischen Verfahren wird gezeigt, dass die Mitarbeiter Numerale im Rahmen bestimmter Dokumente inkonsistent verwenden. Dieses Ergebnis konterkariert die Bemühungen des IASB um Transparenz und lässt Lücken für nicht beobachtbare Einflussnahmen auf die Mitarbeiter des IASB. In ihrer Gesamtheit tragen die vier Manuskripte sowohl methodisch wie auch thematisch zur Fortentwicklung der Forschung im Rechnungslegungslobbying bei. Bislang vernachlässigte Forschungsmethoden werden aufgezeigt, modifiziert und auf eine Vielzahl verschiedener Fragestellungen angewandt. Darüber hinaus untersuchen die Manuskripte insbesondere diejenigen Bereiche des Rechnungslegungslobbying, die bislang von den meisten Forschern in diesem Gebiet vernachlässigt wurden. / Typically, accounting standards emerge within a political process, be it that this process is driven by a parliament or a private institution. Consequently, the whole process is subject to lobbying efforts by several interest groups. Four essays examine various parts of processes of emergence of accounting standards in parliamentary as well as private standard setting environments. Essay A. provides the theoretical background concerning lobbying on accounting standards and identifies research potential, in terms of topics as well as methods. Essay B. develops an innovative research method for research of lobbying on accounting standards combining elements of content and discourse analysis. It is proven that this research design is applicable in a parliamentary setting. Moreover potentials for research in private settings are identified. Essay C. focuses on academics in accounting standard setting in a German context and combines a content analysis with historical research. For the attitude of German accounting academics concerning fair value accounting in a German context it is shown that German accounting history may be a source of explanation. Finally, essay D. focuses on a private standard setting institution, namely the IASB. Using a content analysis and descriptive statistics, it is shown that the IASB staff uses quantifiers in certain documents inconsistently. This finding counteracts the IASB’s efforts towards transparency. Through all four essays a contribution to accounting standard lobbying is made. Alternative research methods are introduced, modified and used for a variety of lobbying areas. Moreover, the essays focus on groups in the context of accounting standards lobbying that have not yet been paid attention by most accounting researchers.

本研究目的，乃在運用試題反應理論中最大測驗訊息量的概念於精熟標準設定上作為探討的主軸，透過其歷史的演進與發展，衍生出詮釋本研究最大測驗訊息量法的三個面向，分別為：元素的搭配組合與調整、廣義測驗建構流程、多元效度等，並以此概念賦予解釋運用最大測驗訊息量於精熟標準設定時的合理性與適切性。同時，確立最大測驗訊息量法於公式意涵、試題選擇與統計考驗力面向的合理性，建立其於精熟標準上的理論基礎，而後，再輔以精熟/未精熟者分類一致性信度值以期提供多元效度證據。最後，探討測驗分數的轉換方法、差異能力描述，期能同時獲得量與質的測驗結果解釋。 綜整分析，可發現以下幾點結論： 一、運用最大測驗訊息量法於精熟標準設定時，在分類的信度指標上，顯示由此求得精熟標準，經交叉驗證後，大致可獲得滿意的結果，皆有高達九成以上的精確分類水準，且藉由區間的概念亦能充分顯現出，以最大測驗訊息量法求得之標準，可作為專家設定精熟標準時參考、判斷的優勢。而在分數轉換上，不論搭配換算古典測驗分數法或測驗特徵曲線構圖法時，其分類精熟/未精熟者的一致性表現，大致可獲得滿意的結果，乃是值得參照的組合策略。 二、在運用定錨點以解釋由最大測驗訊息量法於國中基本學力測驗求得之精熟標準時，可發現未精熟者乃僅需具備學科基礎知識與簡易圖示理解能力，而對於精熟者而言，則需進一步擁有對於廣泛學科知識的了解；複雜問題、資料與圖表詮釋；邏輯推理、分析實驗結果以獲得相關論點等能力，或者更高階之具備進階學科知識；綜合、評鑑資料、情境傳遞之訊息的能力。 三、探討測驗長度因素時，分析結果顯示不論採行最大測驗訊息量法、換算古典測驗分數法或是測驗特徵曲線構圖法，皆受此因素的影響，顯示測驗長度愈長，分類一致性愈高，此項結果乃與過去大多數的研究一致。另，由本資料分析結果乃建議測驗長度20題時，會是必備的基本題數要求值。此外，若從細部精確錯誤分類人數角度分析時，於實務用途上，可發現對於影響轉換分數時，產生差異分數的因素，決策者並不容易掌握與控制，但卻可藉由增加測驗長度，分散分數點的人數，以彌平錯誤分類的影響。 四、探討測驗異質性因素時，最大測驗訊息量法因具有因試題參數而調整估計受試者能力的特性，使得在異質測驗時，分類一致性仍能維持在不錯的水準之上。反觀換算古典測驗分數法與測驗特徵曲線構圖法，在固定精熟標準下，則有明顯的錯誤分類比率，此現象也反應出現行以固定60分作為及格(精熟)標準的缺失。 五、探討採用簡易測驗、困難測驗或常態測驗間於轉換分數上之效果時，由換算古典測驗分數法或測驗特徵曲線構圖法轉換來自最大測驗訊息量法之精熟標準時，資料分析結果顯示，不論於何種測驗難度類型中，採用何種轉換方式，並不會嚴重影響轉換分數間一致性分類的效果。另，若從細部精確錯誤分類人數角度分析時，本研究所採之最大測驗訊息量法，因具備隨測驗難易程度來決定門檻的特性，於簡易測驗中求得之精熟標準較低，而於困難測驗中求得之精熟標準相對較高，使得於轉換分數上，即使有較大的差異分數，亦不會造成嚴重的錯誤分類人數。 六、在探討測驗長度、測驗異質性因素與定錨點題目篩選間互動關係時，分析結果顯示，測驗長度與測驗異質性，並非是絕對影響定錨點題目篩選的因素，更重要的在於最大試題訊息量所對應之最適能力值是否能與定錨點相搭配。 綜整之，本研究所採最大測驗訊息量法，經檢驗後，於分類一致性上乃具有不錯的表現，且搭配相對強韌、嚴謹的理論支持與適切測驗結果解釋方法等，是最適合用於大型考試上使用。因此，乃建議未來政府單位或實務工作者於進行大型證照、資格檢定考試時，可考慮使用本策略。 / The purpose of this study is to adopt the concepts of IRT maximum test information to standard setting. At first, we are trying to discover three facets of interpretation in using the maximum test information to standard setting through the historical movement of standard setting. The three facets are component combination and adjustment, generalized test construction processes and multiple validities. Depending on these three concepts, we can easily explain the reasonableness and appropriateness of maximum test information approach. After that, we further investigate the reasonableness from the dimensions of definition of formula, item selections and statistical power to establish the basic theory of the maximum information approach in standard setting. In addition, we also examine the effects on exact classification of master/non-master in expectation to provide multiple evidences for validity. Finally, the method of classical test scores transformation and difference ability description are discussed to provide quantitative and qualitative test result interpretation simultaneously. In sum, some conclusions are proposed. 1.In applying the maximum test information approach to standard setting, the effect on exact classification of master/ non-master may come to a satisfying result. We may have at least 90% exact classification performance. At the same time, we also find that the mastery standard deriving from the maximum test information approach may have some advantages being a starting reference point for experts to adjust on the basis of the view of confidence interval. In the aspect of classical test scores transformation, no matter what approach you take, the transformed classical test scores approach or test characteristic curve mapping method, the consistency of exact classification of master/ non-master may hold. We may suggest the combination strategy is really worthy to take into consideration in standard setting. 2.In applying the anchor point to interpret Basic Competency Test result, we may find non-master only has basic academic knowledge and simple graph understanding ability, but for the master, he may need extensive academic knowledge; ability of complicated problems、data and graph interpretation; logic reasoning、analyzing experimental result to get related issues. Moreover, advanced academic knowledge; ability of synthesizing and evaluating information from data and surroundings are also included. 3.In the aspect of test length, the result of this research shows no matter what approach you take, maximum test information approach、transformed classical test scores approach or test characteristic curve mapping method, they are all influenced. It shows the longer test length, the higher consistency of exact classification of master/non-master. This result is consistent to most of the studies in the past. On the other hand, we suggest the 20 items is a fundamental value. Moreover, from the view of exact number of error classification, we can find that the real factor affecting the difference scores in transforming classical test score is unable to control in practical usage, but we can just disperse the numbers of people in each test score point to reduce the influence of error classification by increasing test length. 4.In the aspect of diverse test difficulty, because the maximum test information approach possesses the characteristic of examinees’ ability adjustment depending on item parameters, it is less influenced to maintain a acceptable level of consistent classification. In contrast with the maximum test information approach, the transformed classical test scores approach and test characteristic curve mapping method may have obvious high ratio of error classification under the fixed mastery standard. This also reflects the deficiency of current fixed 60 points passing scores. 5.In the aspect of analyzing the effect of score transformation between easy、hard and normal test, this research shows no matter what approach you take in any type of test difficulty, they may not severely influenced. Furthermore, from the view of exact number of error classification, because the maximum test information approach possesses the characteristic of deciding passing level depending on the degree of test difficulty (the lower mastery standard in easy test and the higher in hard test), it may not lead to a severe error classification even if there exists a large difference score in classical test score transformation. 6.In the aspect of interaction between test length、diverse test difficulty and anchor items selection, this research shows that test length and diverse test difficulty are not the real factors affecting anchor items selection. The more accurate cause is if the mastery standard deriving from the maximum test information approach may coordinate with the anchor point or not. In sum, the maximum test information approach may not only lead to a satisfying exact classification performance after analysis, but also be supported by strong and strict theory and accompany proper test result interpretation method. It is the most proper method in standard setting for large-sized test. Finally, we suggest the government or practitioners may consider adopting this strategy for future usage.