1,721,122 research outputs found
Acridinium Salt-Based Fluoride and Acetate Chromofluorescent Probes: Molecular Insights into Anion Selectivity Switching
No full textAudit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?
No full textThe Impact of SOX on Audit Pricing: Audit Risk and Compliance Cost
No full text2002年通過的沙賓法案（SOX）對財務報導與審計環境造成重大的改變，本研究利用美國2000至2005年強制揭露的審計公費資料進行實證研究，探討沙賓法案對審計公費訂價之影響。實證結果顯示：審計訂價因為沙賓法案而產生結構性改變，此種改變對大型事務所與非大型事務所的影響不同。沙賓法案後，委任風險因子對審計公費之影響程度變大，但是證實測試風險因子的影響變小；本研究發現會計師將遵循成本（包含SOX Section 404、408、及12月忙季）轉嫁給客戶。實證結果也發現，沙賓法案後大型事務所公費溢酬增加，會計師對於在資本市場籌募資金之客戶收取更高公費。值得注意的是，沙賓法案後對客戶委任風險公費貼水調高的情形，只發生在大型事務所，這顯示大型事務所對客戶的議價能力大於小型事務所，加上更擔心客戶之委任風險，所以在SOX後收取更高的委任風險貼水。The Sarbanes-Oxley Act of 2002 substantially changes the environment of financial reporting and auditing. Using the mandatory audit fees disclosure data from 2000 to 2005, this study examines the impact of SOX on audit pricing. The empirical results show that there is a structure change in audit pricing, and the change pattern differs between Big-N and Non-Big-N. Specifically, for the audit risk factors, the coefficient of engagement risk factor increases, but the coefficient of substantive testing risk decreases in the post-SOX period. As to the compliance costs, it is found that auditors pass their SOX compliance costs (including Section 404, 408, and the audit work concentration for fiscal year ended in December) to their clients. This study also documents an increase in Big-N premium, and more fees are charged to clients raising funds from the capital market. Finally, comparing the Big-N vs. Non-Big-N, the results show that only Big-N audit firms charge more engagement risk premium after SOX. This finding suggests that the Big-N firms are more care about clients’ engagement risk and they tend to charge more engagement risk premium after SOX since they have more bargaining power.Contents
口試委員會審定書 i
謝辭 ii
英文摘要 iii
中文摘要 iv
1 Introduction 1
2 Regulations and literature review 6
2.1 Audit fees disclosure and SOX requirement 6
2.2 Audit service and regulation 9
2.3 Audit fees determinant model 11
2.3.1 Audit pricing trend 11
2.3.2 Audit pricing over risk and SOX 12
2.3.3 Big-N firms premium 14
2.3.4 Low-balling 15
2.3.5 Audit and non-audit fees and knowledge spillover 17
3 Hypotheses development 19
4 Data and research design 24
4.1 Data 24
4.2 Research design 24
5 Empirical results 29
5.1 Descriptive statistics 29
5.2 Audit fees model regression results 30
5.3 Factored risk variables and compliance cost variables model 33
5.4 SOX dummy interactive with factored risk variables and compliance cost variables model
35
5.5 Big-N market and Non-Big-N market 37
5.6 Robustness tests 38
6 Conclusions 41
Reference 43
Figure
Figure 1 The decision process of an audit engagement 49
Tables
Table 1 Sample Selection Criteria 49
Table 2 Descriptive statistics
Panel A: Fees items and company size 50
Table 2 Descriptive statistics
Panel B: Mean of continuous variables 51
Table 2 Descriptive statistics
Panel C: Mean of nominal variables 52
Table 3 Audit pricing model
Panel A: Overall sample with SOX dummy and by year sub-samples 54
Table 3 Audit pricing model
Panel B: Overall sample with SOX dummy and pre-SOX vs. post-SOX sub-sample 55
Table 3 Audit pricing model
Panel C: Big-N vs. Non-Big-N, pre-SOX vs. post-SOX 56
Table 4 Audit pricing model: with SOX dummy interact variables 57
Table 5 Factor analysis for risk variables 58
Table 6 Audit fees pricing model with compliance cost variables
Panel A: Overall sample with SOX dummy and by year sun-samples 59
Table 6 Audit fees pricing model with compliance cost variables
Panel B: Overall sample with SOX dummy and pre-SOX vs. post-SOX 60
Table 6 Audit fees pricing model with compliance cost variables
Panel C: Big-N vs. Non-Big-N and pre-SOX vs. post-SOX 61
Table 7 Factored risk variables and compliance cost variables model
Panel A: Overall sample, pre-, and post-SOX samples 62
Table 7 Factored risk variables and compliance cost variables model
Panel B: Big-N vs. Non-Big-N and pre-SOX vs. post-SOX sample 63
Table 8 Audit pricing model with factored risk variables, compliance cost variables, and SOX interaction variables
Panel A: Overall sample 64
Table 8 Audit pricing model with factored risk variables, compliance cost variables, and SOX interaction variables
Panel B: Big-N vs. Non-Big-N, and by audit firm size 65
Table 9 Audit pricing model SOX dummy interactive with alternative risk measure and compliance cost variables
Panel A: Overall sample 66
Table 9 Audit pricing model SOX dummy interactive with alternative risk measure and compliance cost variables
Panel B: Big-N vs. Non-Big-N, and by audit firm size 67
Table 10 Audit pricing model with factored risk variables, compliance cost variables, and SOX interaction variables: sub-sample for the companies that do not change auditors from year 2000 to 2005 6
Audit partner tenure, audit firm tenure and discretionary accruals: Does long tenure impair earnings quality?
No full textI.Metal Ion-Responsive Functional Polymers with Different Backbone Structures: Flexible/Rigid Hydrocarbon Chain and Ether Linkage II.Metal Ion-Induced Random Coil/Helix Conformation Transition of Functional Oligo-L-Lysine Based Octamers III.Acridinium Salt-Based Fluoride and Acetate Chromofluorescent Probes: Molecular Insights into Anion Selectivity Switching
No full text第一章節為發展側鏈上具有金屬感應單元的金屬應答型高分子材料，藉由改變高分子主鏈的組成進而影響其骨幹的柔軟性及剛硬性，以期用以發展金屬感測材料或是在金屬存在的導引下自組裝成高度有序的結構。由於冰片烯單體（norbornene）所特有的雙環束限結構，利用釕金屬觸媒進行開環複分解聚合反應（Ring-opening metathesis polymerization，ROMP）所建構的均聚冰片烯高分子可視為具有鋼性主鏈骨幹。主鏈剛性程度可以藉由與一適當的環烯烴共聚單體進行交替共聚反應來調控。在共聚單體的環張力與立體阻礙取得適當的平衡，有助於建構交替骨幹結構。因此，所引入的碳氫鏈或是醚基間隙物除了可以有效地隔開金屬螯合單元，進而避免自我驟熄的現象產生。亦可以藉由間隙物的特性用來改良高分子材料於有機溶液的溶解度。當使用7及14-員環雜環烯烴做為共聚單體時，由實驗結果得到低環張力的共聚單體無法與冰片烯單體進行有效地交叉增長反應，發現其幾乎無或是很低交錯聚合行為。
第二章為發展側鏈上帶有金屬離子螯合單元的寡賴氨酸八聚體PGLM8，其胜肽鍵的旋轉受限提供了一個剛性主鏈結構。位處於i, i + 4 間距的金屬離子螯合單元在四當量鍶離子的導引下，經由分子內金屬配位作用力形成三明治形態之金屬錯合物，使得PGLM8採以穩定的螺旋結構存在。當加入超過四當量的鍶離子時，所導引生成的螺旋結構會漸漸瓦解並伴隨著螢光增強的現象發生。由金屬離子選擇性的實驗結果得到，鹼土族金屬如鈣離子、鋇離子也可以促進螺旋結構的形成；而其他金屬離子如鈉、鉀、鉛離子則無法誘導PGLM8進行構形的轉變。由此可得知具有較高的電荷密度及幾何配位的鹼土族金屬適合做為側鏈交聯試劑。
第三章為發展一系列以吖啶鹽為主架構的顯色螢光陰離子探針用做偵測氟離子及醋酸根離子。藉由待測物的存在誘發受體進行高度選擇性且不可逆的化學反應，進而產生偵測訊號的改變(如:螢光放射、吸收…等)的原理設計發展針對特定標靶的顯色螢光探針。相較於吡啶或喹啉等結構類似物，親核性攻擊反應更容易、更快發生在吖啶鹽高度缺電子的9號位置。於是利用這個反應特性，發展一系列以吖啶鹽為主架構的顯色螢光陰離子探針ACD1-ACD4來有效地偵測陰離子。陰離子做為親核試劑進行親核攻擊反應後，破壞吖啶鹽結構生成對應的吖啶滿，進而造成紫外可見光吸收及螢光放射的改變。陰離子的選擇性可以藉由調控反應活性部位周圍的立體障礙及陰離子本身的大小不同而得到有效率地篩選。最重要的是，所發展的這一系列陰離子探針其辨識機制是一個可逆反應，可以用做達到重複使用的目的。Chapter I describes the development of side-chain functionalized polymers containing metal ion-responsive units with flexible/rigid backbone structures that have potential in developing metal ions sensory materials or self-assembly into hierarchical ordered structures. Poly-norbornene based homopolymer derived from ring-opening metathesis polymerization (ROMP) is regarded as rigid backbones because of the bicyclic constraints of norbornene. Decrease of backbone rigidity can be achieved through the alternating copolymerization of an appropriate cyclic olefin comonomer. A balance of ring strain and steric hindrance of the comonomers plays a key role in constructing alternating backbone structures. Thus, the incorporation of hydrocarbon or ether spacers into copolymers efficiently keeps two metal ion-chelators away from each other to prevent self-quenching of the dye molecules and makes a difference in polymer solubility that copolymers with ether linkage in the backbone chain enhance solubility in organic solvents. The use of 7-membered and 14-membered heterocyclic olefin comonomers results in no and lower levels of alternation behavior suggesting that low ring strain comonomer could not undergo cross-propagation with norbornene monomer.
Chapter II describes that oligo-L-lysine based octamer PGLM8 containing metal ion-chelators in the side chains is of interest because the restricted rotation of peptide bonds provides a rigid backbone structure. PGLM8 adopts a stable helix conformation due to the formation of intramolecular sandwich-type complexes with four equivalents strontium ions through metal-coordination interaction at i, i + 4 spacing. The addition of more than four equivalents strontium ions results in the deformation of helix structure with a concomitant fluorescence enhancement. It is found that the presence of other alkaline earth metal ions such as Ca2+ and Ba2+ also promote the helix formation; other metal ions such as Na+, K+, and Pb2+ cannot induce the conformation transition, indicating that alkaline earth metals are suitable side chain cross-linking agents due to their higher charge density and coordination geometry.
Chapter III describes the development of acridinium salt-based chromofluorescent probes for the detection of anions – fluoride and acetate. Analytes that form covalent bonds with receptors to trigger highly selective reactions and induce changes in fluorescence emission or absorption are being used to design target-specific chromogenic/fluorogenic probes. A nucleophilic attack occurs at the highly electron- deficient C9 position of acridinium salts more readily than at the corresponding position in their pyridinium or quinolinium counterparts. Our strategy is using this reaction feature to develop acridinium-based chromogenic and fluorescent sensors ACD1–ACD4 for effective anion sensing and delineate the sensing mechanisms for F–, AcO– ions, and halides. Both of F– and AcO– ions act as nucleophiles to attack at the C9 position of acridinium moiety inducing pronounced changes in UV-vis absorption and fluorescence emission while halides only exert collision quenching of acridinium. Anion selectivity can be achieved through controlling the steric congestion around the reactive site. As a matter of fact, our designed fluorescent probes successfully differentiate fluoride and acetate and the sensing action of the probes is reversible, which is an important feature for fluorescent probes
Vectorial Diblock Copolymer with Self-Consistent Field Theory in Real Space
No full textPolymers, with its extensive applications to industry and its unique properties, grasp growing interest among the soft condensed matters filed. As one of the classical cases studied, diblock copolymers perform interesting mesostrucures and characteristics. Based on self-consistent field theory, we use computational tools to simulate and study diblock copolymers with vector interaction in two and three dimensions. We demonstrate the energies , structures and vector fields in the cases we studied. With the align favored interactions, the block copolymers tend to have larger lattice constant and lower free energies. The properties we measusured are slighted different from typical diblock copolymers
Applications of Oligomers having Pendant Coumarins in the Metal Ions Sensing
No full text在本實驗室先前的研究發現，螢光感測分子以香豆素 (coumarin)為訊號傳遞單元，結合具有金屬離子辨識單元─冠醚 (azacrown) 的香豆素衍生物1對重金屬離子具有高選擇性，且在有機溶劑中能呈現出非常高的螢光特性。有鑑於此，我們將探討香豆素7號位置二乙基胺基置換成具有雙鍵官能基的取代基—norbornene，利用金屬釕錯合物做為進行開環歧化聚合反應的催化劑 (Grubbs’ catalyst)，用以建構同聚合物 (homopolymer) 及共聚合物 (copolymer)。藉由偵測單體及聚合體光學性質的差異，研發化學感測器的可行性。 利用修飾norbornene的香豆素衍生物4作為單體與環辛烯所合成的一系列共聚合物 (22∼26)，其溶解度在二氯甲烷及三氯甲烷溶劑為可溶，在四氫呋喃微溶。在二氯甲烷溶液中以鍶離子滴定有明顯螢光增強現象，螢光變化強度為125倍。當置於極性較高的溶劑─四氫呋喃，以鐵離子滴定時可由肉眼觀察到顏色會由淡黃色轉為粉紅色。所以我們可以分別利用螢光及顏色變化達到金屬離子偵測的目的。 若以不飽和環氧基烯28取代環辛烯與香豆素衍生物進行開環歧化聚合反應，所生成寡聚合物29因為烷醚鏈加入，改善了聚合物溶解度。在二氯甲烷溶液中以金屬離子滴定，發現以鈉離子變化最為明顯，結果顯示烷醚鏈的加入不僅影響到聚合物溶解度，也會參與與金屬離子結合。In our previous research, we found that fluorosensor 1 with coumarin as the signal-transducing unit and with azacrown as the recognition unit provides high selectivity to heavy-metal ions and displays high fluorescence intensity in organic solvents. According to these experiment results, we replace diethylamine at 7-position of coumarin with norbornene, a functional group provide double bond for ROMP. Copolymerization by ring-opening metathesis may direct a new route to tune optical properties of sensors through combinations of various monomers and through stoichiometry of monomers.
We tune the ratio of coumarin-functionalized monomer 4 to cycloalkene to produce a series of copolymers (22~26). Copolymers bearing pendant coumarins and hydrophobic backbone are highly selective for strontium ion and display high fluorescence change, a 125-fold enhancement in dichloromethane. We can also utilize color change to achieve metal-ions detection by naked eyes. Thus we find color change from pale yellow to pink in tetrahydrofuran when iron ion is added.
We use unsaturated crown ether 28 instead of cycloalkene to produce copolymers bearing hydrophilic backbone. Copolymer 29 having hydrophilic backbone is highly selective for sodium ion and displays high fluorescence intensity in dichloromethane. Our experimental results indicate that incorporated hydrophilic backbone in our copolymers not only improves the solubility in acetonitrile but also participates in metal-ion binding.目錄
目錄‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥Ⅰ
圖目錄‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥Ⅲ
表目錄‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥Ⅵ
流程圖目錄‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥Ⅵ
簡稱用語對照表‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥Ⅶ
中文摘要‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥Ⅷ
英文摘要‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥Ⅹ
緒論‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥1
第一章 金屬離子感測分子的原理與應用‥‥‥‥‥‥‥‥‥‥3
1.1前言‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥3
1.2感測分子的組成與原理‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥3
1.3分子辨識的介紹‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥4
1.4螢光感測分子的作用機制‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥6
1.4.1 光誘導電子轉移‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥6
1.4.2 光誘導電荷轉移‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥7
1.4.3 激態雙體的形成‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥8
1.5化學感測分子在聚合分子的應用‥‥‥‥‥‥‥‥‥‥‥‥9
1.6鍶、銅離子的相關介紹‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥17
1.6.1鍶離子相關介紹‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥17
1.6.2 銅離子相關介紹‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥19
第二章 金屬離子感測分子的合成‥‥‥‥‥‥‥‥‥‥‥‥‥20
2.1金屬離子感測分子的合成策略分析‥‥‥‥‥‥‥‥‥‥‥20
2.2單體及聚合物之合成方法探討‥‥‥‥‥‥‥‥‥‥‥‥‥22
第三章 結果與討論‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥36
3.1 螢光量子產率測定‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥36
3.2金屬離子感測分子3、20的光譜結果與探討‥‥‥‥‥‥37
3.3 金屬離子感測分子4與其長碳鏈共聚合物對金屬選擇性的結果與討論‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥45
3.4 金屬離子感測分子4與烷醚鏈聚合物的結果與探討‥‥‥‥64
第四章 總結‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥73
實驗部分‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥74
參考文獻‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥94
附錄‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥9
The Diversity of Marine Vibrios in Coastal Seawater of Northern Taiwan
No full text海洋弧菌是海洋生態系中數目最多、分布最廣、生理生態功能最豐富之細菌群。因此，以海洋生態系及海洋生物多樣性之研究而言，海洋弧菌多樣性之探討，實為其中不可或缺之重要環節。為探知台灣北部沿岸海水中海洋弧菌多樣性，本研究選定翡翠灣、八斗子、深澳與南雅四處沿岸樣區，自2003年11月以迄2004年2月，逐月進行海水樣本採集。利用peptone-yeast extract-glucose（PYG）平板培養基，配合嫌氣增菌培養方式，估得四處採樣地點海洋弧菌之生菌數目大致皆為102 cells/ml，其中僅有翡翠灣及南雅各有一次所測值為101 cells/ml。海水中海洋弧菌生菌數通常約占異營性細菌生菌數之十分之一。本研究四次生菌數計數之PYG平板培養系列共分離出628株細菌，其中有433株都為具發酵葡萄糖能力者。具發酵葡萄糖能力之433株分離株，根據其各種表型特性（革蘭氏反應、能否在1﹪和10﹪之NaCl濃度中生長、能否發酵inositol、D-arabinose、ducitol和xylose等醣類）檢測結果，可以分成二十三群。其中屬於第一或第二群之43株皆為革蘭氏陽性，顯然不是海洋弧菌；其餘二十一群（第三至二十三群）所含總共390株分離株，則皆具有海洋弧菌之共通表型特性。
具有海洋弧菌共通表型特性的二十一群菌株之生長都需要鈉鹽，且在3 ﹪NaCl下都能生長良好。這顯示它們都是海洋原生型細菌。這些類海洋弧菌分離株都無法在42 ℃下生長，且只有被歸類至第十五和十七群中之十四株（分別為三株和十一株）能生長於4 ℃。此意謂它們之中只有極少數耐低溫，且都為不耐熱之常溫細菌（mesophiles）。
從二十一群類海洋弧菌分離株各挑取一株進行16S rDNA定序的結果，有十二株得到近乎全部之序列，七株只定出前半段，另外兩株定序失敗。獲得完整或部分序列資料之十九株，經互相比對發現，其序列相似度介於89.1-99.2 ﹪，其中只有從第三、六、二十一和二十三群挑取之四株，互相具有97 ﹪以上之序列相似度。由此可以推斷，十九株選自不同分群之定序株，至少應可區分為十六種。
從二十一群海洋弧菌各挑取兩株（包括以上作了16S rDNA定序之二十一株），進行其16S rDNA的Dde I、Rsa I和Sca I三種內切酶之切割反應後，再就所獲酶切片段分析其限制片段長度多型性（restriction fragment length polymorphism；簡稱RFLP），結果發現三種內切酶的RFLP類型依序為一型（只有屬於不同群中兩株例外）、十七型、十七型。作了16S rDNA定序之二十一株中，只有分屬第三、六和八群之三株具有相同型之Rsa I/RFLP及Sca I/RFLP，其餘十八菌株彼此間，及它們與第三、六、八群之三株間，都在兩RFLP型中至少有一型之差異。
綜合16S rDNA之序列比對及其RFLP型分析結果，作了16S rDNA定序之二十一菌株或可進一步區分為十七種，其中挑自第三和六群之兩株可能為同種，至於挑自第八、二十一和二十三群之三株與該兩株是否同種，有待釐清。
若將選自同群內菌株兩兩比較，其Dde I/RFLP、Rsa I/RFLP及Sca I/RFLP三型完全相同者，只有第三、六和八群內之三對菌株，其餘均有一型以上差異。這顯示大部分菌群可能都不只包含一菌種。
本研究結果顯示，台灣北部沿岸海水所含海洋弧菌具有很高的種多樣性。Marine vibrios have the most abundance of the physiological and ecological function which are most widely distributed in marine ecosystems.Thus,it's very important to study the diversity of marine vibrios for studying the diversity of marine ecosystems.
Attempted to know the diversity of marine vibrios in coastal seawater of northern Taiwan,the seawater samples were collected every month from Fei-Zuei Bay, Badouzih, Shenao and Nan-Ya of Keelung, Taiwan during period of November 2003 to February 2004.
Plate counting values of the marine vibrios in the samples were mostly in the range of 101 to 102 cells/ml.The values usually accounted for 10﹪of the heterotrophic bacteria.628 bacterial strains were isolated from the counting plates in the study.But 433 of these bacterial strains have the ability of fermentation for glucose.They could be divided into twenty-three groups according to the results of the following tests：Gram reaction, requirement of Na＋ for growth, fermentation of inositol, D-Arabinose, dulcitol and Xylose.43 strains of group I and group Ⅱ were Gram-positive.Obviously,they were not marine vibrios.390 of the twenty-one groups all have the character of marine vibrios.
From each of the twenty-one groups,we chose one strain for 16S rDNA sequence and two strains for 16S rDNA PCR-RFLP after the response by three kinds of enzyme（Dde I,Rsa I,Sca I）.After analysising the results,the twenty-one groups could be further divided into seventy species.And only three pairs of group Ⅲ,group Ⅵ and group Ⅷ compelet the same after 16S rDNA PCR-RFLP.Thus,most of the groups could not contain only one specie.The study seems that it´s been exist the high diversity of species of marine vibrios in coastal seawater of northern Taiwan.目錄
摘要…………………………………………………1
前言…………………………………………………6
材料與方法…………………………………………11
結果…………………………………………………22
討論…………………………………………………30
研究成果……………………………………………37
參考文獻……………………………………………38
圖表…………………………………………………45
附錄…………………………………………………7
A Study of Recreational Carrying Capacity in Shan-Ping Forest Ecological Garden.
No full text本研究主要目的在探討容納量評估模式在區域間的應用，並選擇高雄縣扇平森林生態科學園為實證研究的地點。使用層級分析法(AHP)加上改進的戶外遊憩局(BOR)法與Boullón (1985)的公式來評估實質、生態容納量。而社會容納量則使用擁擠模式來評估遊客的擁擠感知。
在實質、生態容納量的資料蒐集部份使用AHP的成對比較問卷。填答問卷的為相關的專家或熟悉此議題的人士，且回答他們對實質、生態容納量因子的偏好，與在實質、生態環境上可接受的最大遊客密度。由這個問卷可用成對比較矩陣估算出專家們對各因子的平均權重，以這權重為基礎再以改進的BOR法來估算最適的遊客密度，而最適容納量與每日准許的遊客量則使用Boullón (1985)的公式來估算。
在社會容納量方面，本研究以Shelby (1980)綜合的擁擠模式與Manning (1999)擴充的擁擠模式為基礎設計本研究的擁擠模式來評估扇平遊客的擁擠感知。並根據擁擠模式做了13個關於擁擠與滿意度的假設。資料蒐集自167位遊客，調查時間為2004年3月13~14日、5月08~09日、11月13~14日三次。
最後並使用遊憩機會序列(ROS)來定義扇平的遊憩機會，以及使用遊客衝擊管理程序(VIM)來找出某些可用的策略，
AHP問卷結果為遊憩對實質、生態因子的影響以「生態與生物多樣性」的影響最大(權重為0.249)，其次依序為對「自然環境(權重為0.201)」、「自然環境教育(權重為0.152)」、「環境管理(權重為0.145)」、「人文(權重為0.132)」，與「經營管理(權重為0.121)」的影響，上述各因子權重加總為1。而最適容納量為0.0351 （人╱㎡）與瞬間的351人。每日最大遊客量為1376人。
社會容納量的調查結果顯示遊客感知擁擠的情形並不明顯，大部分的遊客均不感到擁擠。影響扇平森林生態科學園的擁擠因子為遊客的「職業」、遊客「偏好原始型風景的程度」、以及遊客受到「同質遊客影響的程度」。
本研究將扇平定義為「自然路徑」的遊憩機會。而VIM法的替選方案本研究提出(1)規劃新的景點；(2)增加巡邏；(3)提高票價；(4)規劃解說服務的行程；(5)限制容納量；(6)臨時關閉；(7)永久關閉。經過與衝擊參數間比對優劣得失，發現並沒有完全最佳的經營方案。其中「規劃新的景點」與「規劃解說服務的行程」可以在目前先作，其他管理方案可在扇平得到較大的衝擊時考慮進行。The purpose of this study was discussed the application of “recreational carrying capacity evaluate models” to local areas. The study was carried out in Shan-Ping Forest Ecological Garden in Kaohsiung, Taiwan. This study used the “Analytic Hierarchy Process” (AHP) with Modified “Bureau of Outdoor Recreation method” and a formula developed by Boullón (1985) to evaluate the “physical-ecological carrying capacity”. Social carrying capacity, on the other hand, used the “crowding model” to evaluate visitors’ perception.
The “physical-ecological carrying capacity”, data were collected through the AHP pairwise comparison questionnaires. The related experts or people who are familiar with this issue were filled out the questionnaires. They pointed out what they believe the important factors are affecting the “physical-ecological capacity” and maximum density of visitors that can be accommodated (by the park) based on this capacity. Based on the questionnaires, the pairwise comparison matrix was be used to calculate the average weight of all questionnaires. Then using this weight with modified BOR method to calculate the optimal visitors’ density, and using Boullón’s (1985) formula to calculate optimal carrying capacity and total numbers of visitors allowed daily.
As for the “social carrying capacity”, the crowding model of this study was developed based on two models, the comprehensive crowding model of Shelby (1980), and the expended crowding model of Manning (1999). Following the crowding model, 13 hypothesis about feeling crowded and level of satisfaction were be made. The data were collected from 167 forest visitors during three times: March 13~14, 2004, May 08~09 , 2004, and November 13~14, 2004.
Lastly, this study used the Recreational Opportunity Spectrum (ROS) approach to define the recreational opportunity of Shan-Ping, and used Visitor Impact Management Process (VIM) to find out some alternative strategies.
Based on the AHP survey, the biggest impact form recreation has on the “Ecological and Biodiversity (the weight is 0.249)” is the most important factor about recreation’s effect. Others are “Natural Environment (the weight is 0.201)”, “Visitor Education (the weight is 0.152)”, “Environment Management (the weight is 0.145)”, “human culture(the weight is 0.132)”, “management (the weight is 0.121)”. The sum of the weight of all the above factors is one. The optimal capacity is 0.0351 people/m2, and 351 PAOTs, and 1376 visitors per day.
The results of the social carrying capacity survey showed that there was not an apparent perception of crowding by the visitors. Most people didn’t perceive crowding. The factors affecting the perception of crowding at Shan-Ping are visitor’s occupation, the level of preference to natural scenery, and the degree of influence they received from other visitors.
This study defines Shan-Ping as a “Roaded Natural” class of land. The alternatives of the VIM method proposed by this study are: (1)planning new sites in Shan-Ping; (2)increasing maintenance patrols; (3)raising the entrance fee; (4)planning the schedule of guided tours; (5)limiting the carrying capacity; (6)closing temporarily; and (7)closing permanent. After comparing the pros and cons between “impact factors”, there is not a perfect management policy. As for the above proposed alternatives, (1) and (4) can be carried out now. The other alternatives can be considered for implementation when Shan-Ping faces greater impact.第1章 緒論 1
第1節 研究動機與目的 1
第2節 研究範圍與內容 3
第3節 研究方法與步驟 4
第2章 文獻回顧 6
第1節 名詞界定 6
第2節 容納量相關文獻回顧 7
第3節 容納量評估法的回顧 14
第4節 AHP法回顧 19
第5節 遊憩擁擠知覺理論回顧 29
第6節 觀光衝擊相關文獻回顧 36
第7節 相關前人研究 41
第3章 當代容納量評估架構的回顧 48
第1節 以公式為基礎的容納量評估程序 48
第2節 以標準為基礎的容納量評估程序 54
第3節 常用的容納量評估架構 68
第4節 容納量評估架構分析與探討 69
第4章 實證研究 71
第1節 研究基地概述 71
第2節 實質、生態容納量的研究方法 78
第3節 社會容納量的研究方法 83
第4節 容納量評估架構 91
第5章 分析結果與討論 93
第1節 實質、生態容納量的評定 93
第2節 社會容納量實證資料分析 109
第3節 容納量估算 152
第6章 結論與建議 165
第1節 研究結論 165
第2節 建議 166
參考文獻 168
附錄一 AHP專家問卷 176
附錄二 遊客問卷 184
附錄三 遊客問卷編碼及轉碼表 187
附錄三 遊客問卷編碼及轉碼表 18
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