考慮廠商逃漏稅下之從價稅與從量稅比較

過去已有許多關於從價稅與從量稅比較之研究，但既存的文獻都忽略了廠商可能逃漏稅的議題。有鑑於此，本文首度將逃漏利潤稅的因素納入此範疇討論。由於一方面在利潤稅制下廠商的產出決策與逃漏稅決策具有獨立性，另一方面，本文發現，從價稅在相同產量下廠商的最適逃漏稅額與課徵從量稅下相同。因而本文的研究顯示：即使考慮廠商的逃漏稅行為，從價稅制仍然會優於從量稅制

Medical reform in mainland China from the operation of telemedicine - Take the introduction of wearable devices as an example

近年來遠程醫療成為中國大陸大力推動的政策，其不僅被賦予催化分級醫療的角色，在照護產業應用上亦被寄予厚望。本研究透過穿戴式裝置的例子，說明遠程醫療的推動仍面臨諸多挑戰。中央政府透過組建醫療聯合體、跨省技術等試點政策，大力推動遠程醫療。地方醫院基於保護醫療收益，對於遠程醫療抱持著不配合的態度，地方政府之間的競爭亦加劇了這樣的發展，推動過程面臨了明顯的瓶頸。與遠程醫療最相近的產品應用，當屬穿戴式裝置，本研究指出在穿戴式裝置依然以地區醫院為母體，鮮少有跨不同事業單位的大規模串聯。從政策與產業兩大領域來看，遠程醫療要全面性推廣仍有一段路要走，然而中國大陸強力推動產業的決心仍值得吾人關注。In recent years, policy of telemedicine, proposed by Chinese mainland, played an important role in hierarchical medical system. The care industry has been highly expected. This study research data of the formation of medical treatment combination, interprovincial technology and other pilot policies which were proposed by central government with wearable device to describe the challenge of the promotion in telemedicine industry. In fact, local hospital keep an uncooperative attitude to develop remote medical care in order to protect the medical benefits. Furthermore, competitiveness between local governments made things worse. It is clear that the promotion of telemedicine is facing a bottleneck now. Wearable device, the closest product application in telemedicine industry, is used as keyword to search the data in dilemma of local hospitals. The result show that there is few small units across the large industry chain.From the policy and industry two major areas of view, comprehensive promotion of telemedicine is still a way to go, nonetheless, the Chinese mainland’s determination to promote the industry's is still worthy of my attention

The Long-Lasting Effects of Health and Education: Evidence on Taiwanese Twins and Siblings

第一章:The Short-Run and Long-Run Effects of Birth Weight 出生體重的報酬一直是健康經濟領域的重要課題,並同時也是國家健康政策中不 可或缺的一環。 在這一章,根據出生於1979至1984年間的台灣雙胞胎與單胞胎手 足樣本,我試圖評估出生體重的短期至長期效果。 透過固定效果模型的運用,我 發現出生體重確實對小孩未來的健康狀態、教育表現以及薪資水準具有顯著正向 影響。 此外,我也進而檢視出生體重效果在不同類別的雙胞胎間是否有所差異, 以及觀察此效果是否呈現非線性。 第二章:An Examination of the Causal Relationship between Education and Health 高教育水準的人們是否擁有較好的健康? 許多研究指出教育程度愈高的人們確實 會在各種衡量健康的指標表現較佳,其中包括死亡、自我健康評估、健康相關行 為以及其他健康指標。 在這一章,我選擇平均一年的住院日數以評估一人健康狀 態,並同時透過工具變數法及雙胞胎 (及手足) 固定效果模型進行討論。 雖在工 具變數法的估計呈現不確定結果,但在利用雙胞胎及手足樣本的固定效果模型則 發現教育年數愈高的人們確實顯著地擁有較少的住院日數。 此外,教育對健康的 效果會在男性及高教育人們較大。 第三章:The Intergenerational Transmission of Education 過去已有許多研究透過不同的估計方法去檢驗教育是否會跨代傳遞,換言之,高 教育父母是否會導致其小孩同樣擁有較高的教育水準。 在這一章,我利用台灣的 雙胞胎與手足的兩代樣本來評估教育的跨代傳遞,發現父母若增加三年的教育年 數將僅使其小孩教育年數增加不超過半年。 此外,我自兩代手足樣本中進一步建 立一個三代樣本,試圖驗證Becker-Tomes模型的預測是否正確。 台灣三代樣本的 結果是過去相關文獻中首度支持該模型的預測,亦即,在其他條件不變下,祖父 母教育水準的提升將導致其孫子女教育年數的減少。Chapter 1: The Short-Run and Long-Run Effects of Birth Weight Returns to birth weight have been a major topic in the field of health economics and become an important policy of national health during the past few years. In this chapter, I take advantage of Taiwanese twins and siblings over the period 1979–1984 to investigate the short-, medium-, and long-term effects of birth weight. My results show a positive causal relationship between an infant’s birth weight and health status, schooling, and labor market outcomes. I also check the robustness of my estimates by comparing the twin fixed-effects estimates across various sub-groups of twins and considering the possibility of nonlinear effects of birth weight. Chapter 2: An Examination of the Causal Relationship between Education and Health Do more educated people have better health status? Several studies show that well-educated people tend to have better health in terms of mortality, self-reported health conditions, health-related behaviors, and other measures for physical or mental health. In this chapter, I select the number of days hospitalized per year as the main indicator for health conditions and evaluate the education-health gradient via an instrumental variable method and a within-twin (within-family as well) estimator. The instrumental variable estimation shows mixed results, whereas the fixed-effects approach indicates that the effects of educational attainment are statistically significant on total days hospitalized per year. Moreover, the effects of schooling on health are bigger for both men and better-educated people. Chapter 3: The Intergenerational Transmission of Education Whether the intergenerational transmission of schooling exists has become a widely discussed topic via different empirical settings. In this paper, I use Taiwanese same-sex twins and siblings to examine parental schooling effects on their children’s schooling. The empirical findings based on 1951–1960 Taiwanese birth cohorts suggest that three additional years of parents’ education translates into an increase of children’s schooling by at most 0.5 year. Furthermore, I take advantage of a three-generation sample to test the Becker-Tomes model and find a strong evidence of supporting the important prediction of the Becker-Tomes model, that is, negative grandparental schooling effects.Acknowledgement i Abstract (Chinese) ii Abstract (English) iii Introduction 1 1 The Short-Run and Long-Run Effects of Birth Weight 4 1.1 Introduction................................ 4 1.2 Empirical Strategy ............................ 7 1.2.1 Variation of Birth Weight .................... 9 1.3 Data.................................... 9 1.3.1 Summary Statistics........................ 12 1.4 Result ................................... 13 1.4.1 Singleton versus Twin Sample.................. 18 1.4.2 Comparison to Previous Studies................. 21 1.5 Robustness Check............................. 23 1.5.1 The Issue of Zygosity....................... 23 1.5.2 The Nonlinearity of Birth Weight Effects . . . . . . . . . . . . 23 1.6 Concluding Remarks ........................... 26 2 An Examination of the Causal Relationship between Education and Health 30 2.1 Introduction................................ 30 2.2 Empirical Strategy ............................ 34 2.3 Data.................................... 35 2.4 Results................................... 41 2.4.1 Why the FE Estimates Are Larger Than the OLS Ones? . . . 45 2.5 Robustness Check............................. 46 2.5.1 Gender............................... 46 2.5.2 Education Distribution...................... 48 2.6 Concluding Remarks ........................... 51 Appendices ................................... 52 3 The Intergenerational Transmission of Education 66 3.1 Introduction................................ 66 3.2 Literature Review............................. 68 3.3 Empirical Strategy ............................ 76 3.4 Data.................................... 79 3.5 Results from Two-Generation Samples ................. 81 3.5.1 The Twin Fixed-Effects Estimation............... 89 3.5.2 The Sibling Fixed-Effects Estimation . . . . . . . . . . . . . . 91 3.6 Results from Three-Generation Samples . . . . . . . . . . . . . . . . 92 3.6.1 The Instrumental Variables Estimation . . . . . . . . . . . . . 93 3.6.2 The Sibling Fixed-Effects Estimation . . . . . . . . . . . . . . 95 3.6.3 Internal Validity: The Existence of Grandparental Effects . . . 95 3.7 Robustness Check.............................104 3.7.1 Gender of a Child (Third Generation) . . . . . . . . . . .104 3.7.2 Birth Place of a Child (Third Generation) . . . . . . . . .105 3.7.3 Birth Order of a Child (Third Generation) . . . . . . . . . 106 3.7.4 Education Distribution of a Parent (Second Generation) . 107 3.7.5 Birth Year of a Parent (Second Generation) . . . . . . . .108 3.7.6 Education Distribution of a Grandparent (First Generation) . 108 3.8 Concluding Remarks ...........................11

Effect of Spherical Particle Coating on the Efficiency of Anti-reflective Film

本文主要討論的是單層球形粒子塗佈在基板上所呈現的抗反射效應可以利用已知的理論來分析結果。被鍍在基板上的球形粒子可以視為由很多層具有不同折射率的膜層所建構而成，且球形粒子具有幾何對稱以漸變式的折射率改變方式存在整個架構中。反射率的大小可以透過抗反射膜理論中的膜矩陣理論計算得到。數值模擬中的球形粒子材料可以是由二氧化矽以及二氧化鈦以不同比例混合而得，或是其他合適的高分子混合而得，常見的例子有聚苯乙烯。實際上反射率以及穿透率是會隨著不同的粒子折射率以及基板折射率而有所不同，其中粒子之間的距離以及相對大小的改變也會是影響反射率大小的極大變因。結果顯示出當粒子半徑為40奈米，排列的方式以四方緊密之堆積排列而成而且具有折射率為1.35時，反射率在波長為389奈米存在最小值可到0.0068%。使用嚴格耦合波理論(rigorous coupled wave analysis，RCWA)以及等效折射率理論(effective medium theory)計算粒子半徑是40奈米時的狀況卻只有在往長波長的時候才有相近的趨勢。造成此現象的原因可能是因為粒子排列的週期與入射波長的差距還不夠大，以及使用RCWA求反射率時所給的和諧數(harmonics)太少導致解微分方程式出現了部份誤差。The anti-reflective behavior of a layer of mono-dispersed spherical particles coated onto a substrate is analyzed theoretically. The coated particles are divided into multiple layers each plays the role of a film, and the overall reflectivity is estimated by the anti-reflective theorem for a single film. Numerical simulations are conducted in which the particle material is SiO2 mixed with TiO2 or appropriate polymers such as polystyrene. We show that both the reflectivity and the transmittivity of the system vary with the refractive index of the particle and that of substrate. For particles of radius 40 nm and refractive index 1.35, the reflectivity has the minimum value of 0.0068 % at 389 nm. The results of reflectance by RCWA and EMT in the case of particles of radius 40 nm, refractive index 1.46 have similar tendency on visible wavelength. The reasons of inaccuracy are possible for that when the period of spherical particles is not enough smaller than incident wavelength, and we work out differential equations, harmonics is insufficient.Chineseabstract Ibstract IIontents IIIist of Figures Vist of Tables XIhapter 1 Introduction 1hapter 2 Theory 6 2.1 The Transmission and Reflection of Material 7 2.2 Characteristic Matrix 10 2.3 Effective Medium Theory 16 2.4 Rigorous Coupled-wave Analysis 20hapter 3 Problem and Solved Method 35hapter 4 Results and Discussion 37 4.1 Anti-reflection Coating of Single Film 37 4.2 Effective Index for Spherical Geometry 38 4.3 Different Radius in a Fixed Unit Cell Length39 4.4 Arrangement of Spherical Particle is Square Close Packing 40 4.5 Different Center-to-center Distance of Spherical Particle over Radius41 4.6 Calculation of Reflectance with RCWA 42hapter 5 Conclusion 45otations 47eference 5

Shear Behavior of Prestressed Beams with Self-Consolidating Concrete

本研究主要探討自充填混凝土(SCC)與普通混凝土(NC)預力梁剪力行為之差異。試驗共製作NC及兩種不同粗骨材含量之SCC預力梁，分別為每立方米900 kg及780 kg，並探討粗骨材含量對於SCC構件之影響，包含構件之勁度、剪力開裂強度，剪力極限強度、預力損失，並與ACI對於剪力開裂及極限強度之預測式比較，探討其對SCC之適用性。試驗共製作25支試體，其中10支為NC梁，10支為SCC I梁(粗骨材含量較多)，另5支為SCC II梁(粗骨材含量較少)。試驗變數為混凝土強度、預力量大小、剪跨比、箍筋間距四種，試驗結果重點歸納如下： 1. SCC I不管於剪力開裂強度或是極限強度都是高於NC試體的， SCC II與NC在兩方面比較上則是相近。 2. ACI規範對於腹剪開裂強度的預測式對於NC試體大部分皆高估，乃因規範限制了 下限為0.8倍的梁深，使用試驗實際的 則可得較準確的預測。 3. SCC I構件於彈性狀態下之勁度較NC高，但SCC II則較差。 4. 有別於ACI規範對剪力強度之設計概念，混凝土在開裂後作用力仍會增加， NC及SCC I平均可增加至其 的1.36倍。 5. 規範預測式 低估了箍筋實際的剪力強度，實際所測得之箍筋貢獻力，NC及SCC I總和平均約為預測式之1.28倍。 6. 依規範之設計程序計算 會過於保守，平均而言，NC試驗值可達ACI預測值之1.78倍，SCC I更可達2.14倍 7. SCC I試體裂縫控制能力優於NC，SCC II則與NC相近。 8. 84天的預力損失，SCC II大於SCC I試體，但NC仍是最小的。The object of this research is to investigate the behavior about stiffness、cracking shear strength、ultimate shear strength and prestress loss of prestressed beams with self-consolidating concrete (SCC) and normal concrete (NC) . Two types of SCC were made with different amount of coarse aggregate , SCC I contained 900 kg/m3 ,and SCC II contained 780 kg/m3. The test variables include concrete strength , amount of prestress , shear span to depth ratio ,and spacing of transverse reinforcement . The results show that ： 1.The SCC I specimens have higher cracking shear strength and ultimate shear strength than NC, and those of SCC II are similar to NC . 2.ACI code overestimates Vcw for NC specimens ,due to the lower limit of dp , and use of actual dp can get more accurate results . 3.The SCC I specimens have higher stiffness than NC and SCC II, and SCC II specimens have the smallest . 4.The shear contribution due to concrete increases after the shear cracks occur ,although ACI ignores the effect . 5.The ACI code underestimates the shear strength contribution from shear reinforcement at ultimate (Vs) , the actual strength provided by shear reinforcement for NC and SCC I specimens are 1.28 times that of ACI code predictions . 6.Use of ACI code procedure to calculate Vn is conservative. 7.SCC I and SCC II specimens have smaller crack widths than NC at the same loads . 8.SCC II specimens have greater prestress loss than SCC I, but NC have the smallest .摘 要 -I Abstract -II 目 錄 -III 表 目 錄 -VI 圖 目 錄 -VIII 照片目錄 -XII 符號說明 -XIV 第一章 緒論 1-9 1-1 前言 1 1-2 研究動機與目的 2 1-3 自充填混凝土概述 3 1-4 研究範圍及方法 8 第二章 文獻回顧 10-25 2-1 相關文獻回顧 10 2-2 文獻回顧探討 24 第三章 試驗規劃與過程 26-37 3-1 實驗內容 26 3-2 試驗材料 29 3-3 試體製作方式及過程 31 3-4 試驗設備 34 3-5 試驗過程 36 第四章 試驗結果與探討 38-70 4-1 SCC I配比試拌結果 38-41 4-1-1 SCC I及SCC II配比之差異及調整之過程 38 4-1-2 新伴混凝土性質 40 4-2 各試體之載重位移圖(P-Δ) 42-46 4-2-1 試體剪力行為說明 42 4-2-2各變數對載重位移圖之影響 43 4-3 開裂行為與開裂模式 47-50 4-3-1 開裂形式與破壞模式說明 47 4-3-2 試體之開裂及破壞模式比較 49 4-4 試體剪力開裂強度比較 51-57 4-4-1 ACI規範預測式說明 51 4-4-2 三種混凝土剪力開裂強度比較 53 4-4-3 各變數對試體開裂強度之影響 53 4-4-4 SCC I之腹剪開裂強度之預測式修正 56 4-5 剪力極限強度 58-62 4-5-1 混凝土開裂後力量分布情形 58 4-5-2 各試體剪力極限強度之比較 59 4-6 箍筋及混凝土對極限強度之貢獻 63-65 4-6-1 箍筋實際之貢獻 64 4-6-2 混凝土實際之貢獻 65 4-6-3 以規範設計概念探討Vs之效用 65 4-7 剪力裂縫比較 66-69 4-7-1 三種混凝土剪力裂縫寬度比較 66 4-7-2 各變數對剪力裂縫寬度之影響 68 4-8 預力損失比較 70 第五章 結論 71-73 參考文獻 74-75 附錄 試驗數據總表 15

An Experiment for the Debris Flow Screening Efficiency by the Plain Screen Device

ABSTRACT The plain screen has the common advantages of the open dam. Besides, they can avoid the damage made by direct impaction of the debris flow and improve the problem of insufficient sand-trapping capacity. We place by-pass beside main channel in the downstream so that the water and fine particles can flow through by-pass to downstream. Then, the coarse cobbles can move along the main channel to the predicted deposit places. With the coming of debris flow, water and slope are the key factors of moving power. For the debris flow moving along the plain screen device, this device will screen out water and leave coarse cobbles. Furthermore, the movement of this debris only depends on inertial force and gravitation. The gravitation is related to slopes. If we can control the I-beam angles and find the effects under different angles, we can solve the problem of blockade by coarse cobbles. There are four kinds of screen angles designed with the channel slope. Four angles of the screen devices are parallel to the slope of original channel bed, 50% steeper than the original channel bed, buffered 50 ％ and 100 ％. By adjusting slopes of plain screen device, we can realize what influences will cause debris flow to stop or deposit under different slopes of device.中文摘要 透水柵具有一般透過性壩的優點，此外，還可以避免土石流衝擊力造成的損壞及改善上游儲砂空間不足的問題。改良式平面柵在下游處增設分流河道，分離出之細顆粒土砂及水從分流河道引導至下游原河道或安全地區排放，分離之較大礫石則由主流河道運動至預計沉積處。 土石流發生時，水與坡度為其行進動力的重要因子。當其流經平面柵時大部分水被析出，留下土砂石，這些土石的前進僅靠慣性力與重力，其中重力的部分與坡度有關，若能控制栅棒角度找出土石流在不同角度過篩的影響，則能改善粗顆粒土砂阻塞栅棒的問題。試驗中的四種平面柵依照相對於渠床坡度改變量所設計，分別有與原渠床坡度平行、減緩上游50％坡度、減緩上游100％坡度呈水平及加陡50％上游坡度四種過篩角度，藉調整平面柵篩分裝置之設置坡度，了解在不同的設置坡度下，對土石流流動的停止及沉積有何影響。第一章 緒論 1.1 土石流的特性 1 1.2 土石流防災措施 2 1.3 研究動機 3 第二章 前人研究與文獻回顧 2.1 土石流相關研究 5 2.2 土石流防治 11 2.3 透水柵相關研究 15 第三章 試驗材料與方法 3.1 試驗材料 20 3.2 試驗設備 23 3.3 試驗設計與條件 28 3.4 試驗步驟 31 3.5 試驗流程 33 第四章 結果與討論 4.1 試驗現象描述 34 4.2 試驗結果分析 39 第五章 結論與建議 5.1 結論 48 5.2 建議 51 參考文獻 53 附表 5

A Case Study on Spatial and Possessive Transfer in Chinese

[[abstract]]本論文旨在探討漢語裡表示空間與屬有關係轉移的句法結構。 如果代表轉移關係的結構是從辭彙裡投影出來，屬有或空間轉移事件的關係，便可由論元結構預測得知。 根據Harley (2003)的看法，動詞不同的論元結構可以決定空間或屬有關係的轉移。 Rappaport Hovav and Levin (2005)提及多義動詞在同一種論元結構中可以同時表述空間與屬有關係的轉移。Kiparsky (1997)採用Hale and Keyser (1992)的中心符合及終端符合兩個假說來支持其所提出空間與屬有關係的差別，來自於動詞所投射出的不同論元結構。既然決定空間與屬有轉移關係的不是動詞本身語義，藉由研究表示轉移關係的句法元素，將有助於了解動詞的論元結構。 本文研究著重於雙賓動詞和名源動詞兩類。分析結果把這些動詞分為三類：第一類僅表示屬有轉移關係，第二類僅表示空間轉移關係，第三類根據其不同的論元結構而可以有兩種不同的轉移關係。此外，客體的成功轉移和間接賓語的有生特性是決定雙賓語結構帶有屬有轉移關係的重要因素。[[abstract]]This thesis aims at finding out how events of possessive and spatial transfers are encoded in Mandarin Chinese, supposing that construction representing transferring relationship is projected from the lexicon and hence predictable from the argument structure. According to Harley’s (2003) claim that different argument structures of verbs determine each distinct transfer, ditransitive verbs do not express ambiguously as Rappaport Hovav and Levin (2005) propose. In Kiparsky (1997), it is argued that location and possession have completely distinct semantic schemata based on Hale and Keyser’s (1992) proposal of central coincidence and terminal coincidence. In this research we argue that argument structures can distinguish the possessive and spatial transfers. Having studied on ditransitive verbs and denominal verbs in Chinese, we conclude that these verbs can be classified to three types: one expresses only spatial transfer; another only possessive transfer; still another can have different argument structures corresponding to types of transfers. The successful transfer and the animacy of the goal-denoting argument are proved to be decisive factors on the possessive transfer in the double object construction.[[note]]碩

Direct and indirect effects of climate change on agricultural insects: A brief review

過去百年來全球表面均溫大約上升0.6oC,預估至2100年的CO2濃度為540-970ppm,平均溫度將上升1.4-5.8oC.因此,氣候變遷已成為全球關注的重要環境課題.不同地理區域的氣候變化,隨著溫度增加範圍.光照度.紫外線輻射度.降雨與濕度之數量與分布型式.非生物因子干擾程庿的改變,對農業生態系統產生不同程度的影響. The global average surface temperatures have increased by approximately 0.6oC during the past 100 years and will continue to increase by 1.4-5.8 oC BY 2100 with the atmospheric carbon dioxide concentration expected to rise to between 540 and 970 ppm over the same period