National Taiwan University Repository
Not a member yet
222849 research outputs found
Sort by
Temporal and spatial patterns of remotely sensed litterfall in tropical and subtropical forests of Taiwan
No full textLitterfall is important for returning nutrients and carbon to the forest floor, and microbes decompose the litterfall to release CO2 into the atmosphere. Litterfall is a pivotal component in the forest biogeochemical cycle, which is sensitive to climate variability and plant physiology. In this study, we combined field litterfall estimates and time series (2001–2011) climate (the Moderate Resolution Imaging Spectroradiometer (MODIS) land surface temperature (LST) and Tropical Rainfall Measuring Mission (TRMM) precipitations) and green vegetation (MODIS photosynthetically active vegetation cover (PV)) variables to estimate regional annual litterfall in tropical/subtropical forests in Taiwan. We found that time series MODIS LST‐ and PV‐derived metrics, the annual accumulated MODIS LST, and coefficient of variation of PV, respectively, but not the TRMM precipitation variables were salient factors for the estimation (r2 = 0.548 and p < 0.001). The mean (±standard deviation) annual litterfall was 5.1 ± 1.2 Mg ha−1 yr−1 during the observation period. The temporal dynamics of the litterfall revealed that typhoons and consecutive drought events might affect the litterfall temporal variation. Overall, the annual litterfall decreased along the elevation gradient, which may reflect a change in the vegetation type. The northeast and northwest facing slopes yielded the highest amount of annual litterfall (≥5.9 Mg ha−1 yr−1), which was in contrast with the southern aspect (5.1 Mg ha−1 yr−1). This variation may be associated with the dryness of the microclimate influenced by solar radiation. This study demonstrates the feasibility of utilizing time series MODIS LST and PV data to predict large‐scale field litterfall, which may facilitate large‐scale monitoring of biogeochemical cycles in forest ecosystems
進口飼料玉米來源及儲存對其營養素及黴菌毒素含量之影響
No full text本研究之目的在就不同進口來源之玉米採樣分析並進行儲存試驗，以瞭解
來源及儲存期間對玉米營養素及黴菌毒素含量之影響。逢機採集2011 年到港之
各國玉米為試驗樣品，分析黴菌毒素及一般營養成分。儲存試驗則採用2011 年8
月到港之北美洲玉米分置於臺南及臺東，每個月採樣分析黴菌毒素及一般營養成
分，為期六個月。所有樣品皆未檢出赭麴毒素（Ochratoxins, OCA），而嘔吐毒素
（Deoxynivalenol, DON）之檢出率則高達94.8%；黃麴毒素（Aflatoxins, AF）以南
亞及東南亞國家風險較高，超過我國飼料玉米黃麴毒素50 ppb 限量標準者有6 件
（6/205）樣品，均來自南亞（4 件）及東南亞（2 件）；嘔吐毒素污染風險以來自
北美洲及非洲較高，而伏馬鐮孢菌毒素（Fumonisins, FSN）為南美洲B 國，玉米
烯酮毒素（Zearalenone, ZEA）則為東南亞。北美洲玉米含有較高之水分及灰分，
而粗蛋白質、粗脂肪及總能之含量則較來自南美洲及南亞諸國者為低；南亞者之
粗蛋白質及總能之含量顯著高於來自北美洲者（P ＜ 0.05）。玉米於儲存期間會
增加伏馬鐮孢菌毒素檢出率及部分樣品檢出濃度，水分含量也有上升趨勢。綜而
言之，進口玉米之黴菌毒素及一般營養成分依來源及儲存時間而有所不同，來自
南亞及東南亞有較高之黃麴毒素風險，需特別注意
Study on the characteristics of gastrointestinal tract and rumen ecology of Formosan Reeves
No full textThe aim ofthis study is to investigate the rumen ecology and feed digestion in Formosan Reeves’ muntjac
(Muntiacus reevesi micrurus). We also observed the effect of captive environment on animal digestive physiology
by comparing the characteristics ofgastrointestinal tract and tissue samples of ruminal papillae between captive
and wild muntjac. Results revealed that the pH value ofrumen fluids ofcaptive muntjac was 6.44 and the
concentration ofvolatile fatty acid, which was lower than that of the domestic animal. The rumen total bacteria
count was 1.35108 colony counts/mL rumen fluids. The percentage of Isotrichidae in total protozoa population
was lower than 20%, whereas Ophryoscolecidae was greater than 80%. The ratio ofintestinal length to body
length was approximately 13.9:15.1 which was similar to the concentrate selector. The morphology ofruminal
papillae showed distinct difference between captive and wild muntjacs, and the length of small intestinal tract
tended to be longer in captive muntjac, suggesting that morphology ofruminal papillae could be related to the
dietary difference between captive and wild muntjacs
Changing Adoption Practices under the Male-Centered Family System
No full text當夫妻無法透過自然或人工生殖技術生兒育女，收養就是獲得子女主要的替代方式。儘管現代收養法令與制度日趨完備，近年的收養案例顯示強調親屬血緣關係的傳統過繼形式仍是臺灣社會常見的收養類型。本研究徵得十個收養家庭的同意，經過數次深入訪談，蒐集收養過程的相關資料，比較不同收養形式家庭的特質及其決策過程，藉以說明父系傳承體制如何影響無子嗣家庭的收養類型。研究結果顯示，家庭結構與居住型態對於收養類型具有關鍵的影響。在主幹家庭與大家庭中，由於公婆干預或主導收養過程，最可能採行強調血緣與性別的親屬過繼類型。在無子的夫婦家庭中，妻子雖有較多話語權，假若丈夫是長子或獨子，也無法完全免除雙方親屬介入收養決策。儘管臺灣家庭型態已由男性中心的父子軸轉向兩性平等的夫妻軸，一旦觸及與家庭延續有關的收養行為，父系傳承制度的運作與影響隨即顯現。然而，隨著生育率逐年下降，親屬之間可供過繼的子女數量明顯
不足，收養的範圍勢必擴及非親屬網絡。考量人口特性的變化以及女性在家庭地位與決策能力的提升，可預期臺灣家庭收養的過程與決策將逐漸朝向無血緣的收養形式。Adoption is a viable and alternate form of family formation,if a couple
cannot conceive and give birth to a child.While the Protection of Children
and Youths Welfare and Rights Act has been enforced and the legal adoption
matching services are available in Taiwan, the data compiled from a report
on the registration of adoptive children indicate that adoption of relatives
is still preferred and practiced through kinship networks. Using in-depth
interviewing data collected from ten families, we analyze how childless
families made adoption decisions under the norm of patrilineality within the
Chinese family system. The results indicate a strong link between preferred
adoption patterns and the family structure. Within stem and extended
families, elderly parents not only have the final say on adoption decision
but also show a strong preference for the pattern of relative adoption. While
a wife has more bargaining power in the conjugal relationship, it is hard to
exclude intervention from parents on both sides if her spouse is the oldest
son or only child. Concerning the sociocultural importance assigned to
children and the patriarchal root of the institution of relative adoption, the
significance of conjugal relationship has continuously been downplayed in the Chinese family context. However, there is a shortage of babies because
of the decline of fertility in the past few decades. It is also worth mentioning
that the presence and status of women in paid employment has improved
dramatically, which in turn enhances their decision-making power.
Undoubtedly, the pattern of non-relative adoption should become prevalent
among childless couples and families eventually
專題說明
No full text在媒體無所不在的當代社會中，人類對於性別的感知與行為模
式，往往受媒體建構所影響；而媒體建構，也因為社會建構而相互加
強。當我們透過性別的視野看傳播科技與媒體，不論是科技形式、媒
體組織、從業人員、內容再現、閱聽人消費、傳播政策等等面向，無
處不是性別
Three Theses of Wang Fu Chi’s Philosophy on Ruling: Principally on the Analysis of Lao Tsu Yan and Commentary of Zhang Zai’s Zheng Meng
No full text王夫之作為晚明實用之學的政治思想家，從實學的角度反思、批判了宋明的心性之學。在《老子衍》與《張子正蒙注》兩個文本中，王夫之藉由批判佛、老的虛無、生滅，重新與先秦儒學接軌。
王夫之從道（理）氣、理欲、與理勢三個面向，綰合了哲學與政治生活兩端。他強調窮神知化之學與日用易知之理是不相離異的，主張聖功之正與養蒙之始息息相關，他認為人世之道並非只是無為靜因之道，強調的是充滿律動與作為的剛乾之道。從日生日成的思維邏輯中正視變動與發展，一體地思考道氣的統一到公共生活的良善得致的可能。
本文以這兩個文本為核心討論王夫之的治理思想。分別討論了「道、理、氣」、「理、性、欲、習」、「政治角色、政治教化、理想政治」等三個面向，說明王夫之由現實生活的完善，向上證成「道」、「理」的實存，這種「由下而上」的詮釋方法，體現出一種「共構存有」的關懷，並歸納出「善性」、「善教」與「善治」合一的治理思想軸線。This article deals with the internal context of Wang Fu Chi’s political philosophy, principally based on the analysis of his books Lao Tsu Yan and Commentary of Zhang Zai’s Zheng Meng. There are three parts in this dissertation. The discussion of Dao or YingYang (陰陽) constitutes the first part and the relationship among Dao (the great origin), Li (the great rule) and Qi (the vital energy) is also discussed. The second part unfolds the discussions among nature, desire and cultivation. The last part focuses on the discussions of political roles, political cultivation and the ideal of non-action that offers a kind of platform on which tri-religions may occur to dialogue.
Wang Fu Chi contained in inheriting and developing the thought of Zhang Zai, criticizing the ideas of “Buddhism’s Sheng-Mie” (生滅) and “Daoism’s You-Wu” (有無), and instead, he focused on promoting the thinking of You-Ming (幽明) and Yin-Xian (隱顯) in Zhang Zai’s “Zheng-Meng”, to clarify and interpret the real implication of Dao and Li. Therefore, he methodologically advocated a practical perspective to review the connection between metaphysics and daily life. Through the concepts of substance and functions, he explained how it is possible that the principle of “Oneness and Manifoldness’ works and makes the sacred and the secular being one.
Following the developmental viewpoint, he affirmed the legitimacy of change and clarified that the union of changes will lead to permanence. Under the framework of Li and Qi, the combination of good nature, good cultivation and good governance constitutes the core of Wang Fu Chi’s philosophy on ruling
The Cultural History of Staple Repair
No full text以金屬鋦釘補修、強固破裂陶瓷是世界上許多國家歷史上曾經採行的做法，其工法一般是沿著待修陶瓷破裂痕的兩側鑽孔，再植入兩端屈曲形似釘書針的「ㄇ形」金屬釘。本文在梳理東亞、南亞、中東以及歐洲歷史上陶瓷鋦補例的基礎之上，認為十八世紀歐洲於高溫施釉瓷上的鋦補工藝有可能是受到中國的影響，鋦瓷工匠可說是因應其時歐洲硬瓷的出現而興起的新行業。中國區域當然也是以破裂陶瓷為鋦補的主要對象，但至遲在明代中晚期的文人畫中，已經採取了以鋦補陶瓷圖像來營造高古氛圍的創作策略，而日本區域茶道圈在十六世紀興起的陶瓷鋦釘賞玩風情，極有可能也是受到明代文人對於鋦瓷之獨特詮釋的啟發。中日兩國的不同之處是，中國區域陶瓷上的鋦釘不過是特定時段文人圈中用以象徵古物的圖像記號，日本區域則將之發展成茶道史上具有拙趣的賞鑑對象，成為今日日本文化史著述所津津樂道之體現桃山時代以來具有日本國族鑑賞美學的指標例證之一。尤其重要的是，上述中日兩地賦予陶瓷鋦釘的象徵意涵和賞鑑態勢，是未見於其他地區的事例，是世界鋦瓷史上一個特殊的文化現象。Historically, the method of using metal staples to repair or strengthen ceramics has been adopted in many countries worldwide. In general, the method involves drilling holes along either side of a crack on a ceramic ware, and then inserting u-shaped metal staples to repair the ware. This study examines the examples of ceramics with staple repairs in East Asian, South Asian, Middle East, and European histories. According to the findings, this study argues that the craft of staple repair for high-temperature glazed porcelain in 18th-century Europe could have been influenced by China, and staple repair craftsman could be regarded as a new profession emerging along with European hard porcelain. In the region of China, staple repair was mainly applied to broken ceramics. However, the images of stapled ceramics were already used as an artistic strategy to create an atmosphere of high antiquity in literati paintings as early as the mid- and late Ming dynasty. The appreciation of metal staples on ceramics that rose in the circle of tea ceremony in 16th-century Japan could have also been inspired by the unique interpretation of stapled ceramics among Ming literati. The cultural connotations of staple repair differ between China and Japan. In China, metal staples on ceramics were only used as an image or symbol of antiquity among literati of a specific period. By contrast, such staples developed into a quaint object for appreciation in the history of the Japanese tea ceremony. In addition, this cultural practice has been enthusiastically discussed by contemporary studies of Japanese cultural history as an indicator and example of the Japanese aesthetics of appreciation since the Momoyama period. Particularly, the practice of endowing stapled ceramics with symbolic meanings and appreciating them is only found in China and Japan, which is a special cultural phenomenon in the world history of stapled ceramics
Does Issue of Oversea Depositary Receipt Reduce Financial Constraints? - Evidence from Taiwan
No full text本文以1992年至2009年間首次發行海外存託憑證的台灣上市公司為樣本，使用「追蹤資料」及「橫斷面固定效應模型」，探討發行海外存託憑證對融資限制的影響，並比較發行海外存託憑證與在國內進行現金增資的融資限制放寬效果。另外，本文也分析存託憑證是否完全使用舊股發行及發行時點對融資限制的影響。本文發現發行海外存託憑證具有融資限制放寬效果，而在國內進行現金增資則無；發行存託憑證的融資限制放寬效果與發行公司是否從中取得融資無關；發行存託憑證的融資限制放寬效果可能是來自在海外掛牌使發行公司的聲譽與能見度提高，進而使其比較容易取得外部融資；即使台灣資本市場的開放程度與對公司治理的規範已經大幅提高，但是台灣上市公司仍然可以藉由發行存託憑證提高聲譽及投資人認同，使融資限制降低。This paper investigates if firms can ease their financial constraints by issuing oversea depositary receipts, using as sample Taiwan’s listed companies that issued DRs for the first time from 1992 through 2009. Panel data and cross-section fixed-effects model are employed for empirical analysis. The effect of DR issue in easing financial constraints is compared with that of the seasoned public offerings in Taiwan’s equity market. We also investigate if the effect depends on the capital influx from DR issue and the timing of DR issue. We find that Taiwan’s listed companies can reduce their financial constraints by issuing DRs, but they cannot do so by undertaking the seasoned public offerings in the domestic equity market. Moreover, the effect is not caused by the capital influx from DR issue. We demonstrate that its effect is most likely driven by the prestige and visibility gain from cross-border listing, which gives the DR issuers greater and easier access to capital markets. Finally, our results suggest that Taiwan’s listed companies can still garner prestige and investor recognition by issuing DRs and reduce their financial constraints as a result, despite Taiwan has liberalized its financial markets and improved its corporate governance practices substantially
The Motive for Earnings Management and Accounting for Asset Impairment: Evidence from China
No full text2003 至2005 年間，中國資產減損會計與國際會計準則相近，允許經理人提列資產減損損失及迴轉利益；同期間，證券管理當局以淨利或股東權益報酬率為指標，決定是否終止上市或得否發行新股，此特殊環境形成盈餘管理的動機。研究結果顯示中國上市公司於可能取得配股或增發資格時，會減少資產減損和增加迴轉利益；中國經理人於連續虧損年度，為增加未來轉虧為盈之機率，亦有提列較高資產減損和較低迴轉利益的現象。由於本研究區分正常及異常資產減損( 迴轉)，並先估算盈餘管理動機的機率，再用以解釋異常資產減損( 迴轉)，且研究之資產減損項目包括壞帳準備等八項，因而能以創新的方法，完整呈現中國資產減損會計的全貌，作為已採用或將採用國際會計準則國家的參考。Accounting practice for asset impairment in China was similar with International Financial Reporting Standard (IFRS) over the 2003-2005 period. Managers of listed firms in China were allowed to write off and reverse asset impairment loss. In this same period, Chinese authorities used net income or return on equity as a standard to decide whether a firm was to be de-listed or allowed to make seasoned-equity offerings (SEOs). This special setting created an incentive to manage accounting earnings. Our empirical results show that Chinese firms will decrease the write-offs or increase the reversals of asset impairment losses to qualify for issuing new shares. They will also increase the write-offs or decrease the reversals of asset impairment losses to increase the probability of not reporting a loss in consecutive years with net losses. Our research design separates abnormal from normal write-offs and reversals. Moreover, we estimate the likelihood of earnings management before explaining its impact on the abnormal write-offs and reversals. We use write-offs and reversals of eight asset accounts and are able to show a complete picture of the impairment accounting in China. The results also provide a reference for countries that have applied for or will apply for the IFRS