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Green Policy-Driven Closed-Loop Supply Chain for Recycling of Economically-Disadvantaged Recycled Materials
本文探討對於低經濟價值再生材料(EDRMS) 在低利潤資源回收上,如何制定相關有效的環境政策。經過深入分析,我們提出一個政策工具,其立論是基於順序競爭賽局的多層次閉環供應鏈模型,體現互相競爭的製造商、原生和再生材料供應商以及政府之間的相互作用。分析結果表明,目前的稅收補貼制度是有效的,因為這一政策提高了參與回收系統各方公司的利潤。我們建議政府應該多關注低利潤資源回收的政策制度。This paper investigates an effectiveness problem in the enactment of environmental policies aimed at profitless recycling of economically disadvantaged recycled materials (EDRMs). After thorough analysis, a policy instrument has been proposed. The arguments are established from a closed-loop supply chain model in a multiplayer hierarchical Stackelberg game, manifesting interactions between competing manufacturers, suppliers of virgin and recycled materials, and the government. Analytical results indicate that a tax-subsidy system is effective because this policy improves the profits of all parties involved in the recycling system. We suggest that governments should involve in the recycling practice of profitless materials
Do Judgments on Tax Litigations Show Partiality for the Government as a Litigant? - Preliminary Evidence on Tax Case Adjudicated Decisions
本研究之實證結果顯示,當最高行政法院在決定是否受理稅務訴訟上訴案件時,若上訴人為稽徵機關,最高行政法院實體審理而不加以程序駁回的機率,顯著高於當上訴人為個人或法人時;而經最高行政法院實體審理後的判決結果,稽徵機關獲得有利判決的機率亦顯著大於個人或法人。這種稽徵機關在稅務訴訟過程中所享有的優勢,即便納稅人延聘了專業的會計師、律師作為訴訟代理人之後仍然存在,惟會計師、律師的確有助於降低納稅人被程序駁回之機率。綜合統計分析之結果,本文無法向民眾提供稅務行政訴訟沒有官官相護之證據。Our empirical results show that relative to the appeals launched by individuals and corporate entities, appeals lodged by the tax authorities have a significantly higher probability of being heard at the Supreme Administrative Court (SAC). Appeals lodged by individuals and corporate entities, on the other hand, are likely to be procedurally dismissed by the SAC. In addition, in the cases adjudicated by the SAC, the tax authorities have a considerably higher chance of winning than do individuals and corporate entities, even when the latter have engaged lawyers or CPAs as their legal representatives. Our univariate and probit analyses consistently indicate that case judgments adjudicated by the SAC demonstrate partiality for the tax authorities, consistent with the assumptions of government advantage theory
Alienation Effects in Contemporary Xiqu Reconsidered: Chichiao Musical Theatre’s The Police Chalk Circle
一九三五年,梅蘭芳於莫斯科的京戲示範演出加深了布雷希特對疏離效果的
思考,儘管如此,傳統戲曲的演出並不因此而自動等同於布氏所提倡的疏離,也
不因此具有這種間離手法背後的基進目的。本文認為,關於疏離效果的討論,
應該回歸到布雷希特劇場的目標與精神,即,劇場工作者以打破慣習、開創新局
來製造奇異/歧異感、陌生感,讓觀者與戲情、劇中人物產生一種若即若離的關
係,在這個進可投入、退可抽離的彈性觀看空間當中,反思自身與社會的關係,
激發行動的能量。奇巧劇團二○一三年的《波麗士灰闌記》,由劉建幗改編自布
雷希特的《高加索灰闌記》。與首演同時,十餘萬民眾正在不遠的街頭抗議,要
求軍方公開下士洪仲丘的死亡真相。《波麗士灰闌記》融入當代的政治關懷,主
題與當時社會上方興未艾的公民運動相互呼應。該劇在劇本內涵、敘事手法、表
演上皆與布雷希特在史詩劇場所提倡的美學理論若合符節,而音樂上的勇於嘗試
與耕耘有成,以其別出心裁的「新意」與「新異」製造有力的疏離。本文試圖透
過奇巧的《波麗士灰闌記》,探看布雷希特的劇本與理論在台灣當代戲曲中,可
以如何落實、發展與變異。Although Mei Langfang’s Beijing opera performance in Moscow in 1935
inspired Brecht’s ideas of Alienation Effects, not all performances in xiqu (traditional
Chinese sung drama) contain radical elements involving A-effects. This paper first
argues that the discussion of Brechtian A-effects should focus on the ultimate goal of
the production. That is, theatre practitioners defamiliarize the viewer and create a sense
of strangeness by means of invention and breaking of theatre conventions, allowing
the viewer to have a critical distance from the characters. In the space thus generated,
the viewer is able to reflect his or her own relationship with the society, and further
decides to take action to make a difference. The paper then discusses Chichiao Musical
Theatre’s The Police Chalk Circle in 2013, adapted from Brecht’s The Caucasian
Chalk Circle by Liu Jianguo. At the same time as the premier, a massive demonstration
took place just a few blocks away, protesting and demanding disclosure of information
regarding the unusual death of a young soldier. The Police Chalk Circle incorporates
contemporary political concerns and sentiments, with its theme echoing the ongoing
Taiwanese civil movement. Its narrative, acting and directing strategies are in line with
the aesthetics of Brecht’s epic theatre. The novelty and surprise, particularly coming
from its experiment with xiqu music, creates a powerful distancing effect. The paper
attempts to explore how Brecht’s play and theory can be developed, transformed and
reinvented in contemporary Taiwanese xiqu