應用經濟論叢最新文献

{"title":"台灣石虎棲地保育效益之評估—孩子的未來和父母的現在","authors":"賴意勤 賴意勤, 闕雅文 Yi-Chin Lai","doi":"10.53106/054696002022060111003","DOIUrl":"https://doi.org/10.53106/054696002022060111003","url":null,"abstract":"\u0000 台灣石虎是瀕臨滅絕的保護野生動物，是台灣唯一的本土貓科動物，是生態系統的基石，也是台灣的旗艦物種。台灣石虎正面臨棲息地喪失、破碎化等人類發展的威脅。需要評估石虎棲息地保護的價值。本研究採用條件評估法 (contingent valuation method, CVM) 評估苗栗 (石虎棲息地的居民) 和新竹 (非石虎棲息地的居民) 對石虎棲地保育的支付意願 (willingness to pay, WTP) 並比較成人和兒童的WTP之間的差異。實證結果發現不論是棲地與非棲地之孩童與成人都覺得保育石虎棲地極具價值。若能建立適當機制保護石虎棲地，應能創造當地民眾、遊客、石虎生態系三贏的局面，而能同時關照成人的現在與孩子的未來，而有益於環境、經濟、社會之永續發展。\u0000 The leopard cat (Prionailurus bengalensis) is an endangered, protected wild animal species, the only extant feline species native to Taiwan. The leopard cat is a foundation stone for the ecosystem, and a flagship species for Taiwan as well. However, leopard cats are facing threats of habitat loss, fragmentation, and other results of human development. Therefore, there is a need to evaluate the value of protecting leopard cat habitats. This study adopted the Contingent Valuation Method (CVM) to evaluate residents’ willingness to pay (WTP) regarding the conservation of habitats of leopard cats in Miaoli (within the leopard cat habitats) and Hsinchu (outside the leopard cat habitats). Additionally, the study compared differences in WTP between adults and children. It was noted that children and adults, living both within and outside the habitats, thought it was highly valuable to conserve leopard cat habitats. If appropriate mechanisms can be created to protect the habitats of leopard cats, it will be possible to create ecological triple-wins for residents, tourists, and leopard cats. Doing so will also care for adults’ present-day and children’s future ecosystems, creating benefits for the sustainable development of the environment, economy, and society.\u0000 \u0000","PeriodicalId":254216,"journal":{"name":"應用經濟論叢","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128950889","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"臺灣地區地方不動產稅收因素之研究","authors":"許義忠 許義忠, 余政諭 Yi-Chung Hsu, 沈政安 Cheng-Yuh Yu, 歐俊男 Jenq-An Shen","doi":"10.53106/054696002022060111005","DOIUrl":"https://doi.org/10.53106/054696002022060111005","url":null,"abstract":"\u0000 地方財政良窳，攸關地方政府施政績效能否展現，而地方不動產稅收乃地方財政收入主要來源之一，亦為財政得否健全之關鍵。本研究以臺灣地區19縣市2001年至2018年的追蹤資料，藉由最小平方法與分量迴歸進行實證分析比較。分量迴歸分析研究結果顯示，首先，以整體經濟因素角度觀察，平均每人GDP僅對低分量及中分量之契稅收入與土地增值稅收入呈現顯著正向影響；貨幣供給M2則對中分量及高分量的房屋稅，以及低分量和高分量的地價稅具有正向影響效果，然而對低分量及中分量的契稅與土地增值稅影響效果顯著為負。\u0000再者，就各縣市區域特性而言，分量迴歸分析的實證結果也指出，建物移轉登記棟數對不動產持有稅在低分量至中分量較具顯著正向關係。最後不動產稅基政策部分，分 量迴歸法結果卻顯示，公告地價調整比率對地價稅在低分量及最高分量有顯著正向關係；公告土地現值調整比率對土地增值稅在各分量則具有正向影響效果；房屋標準單價調整對不動產稅收則不具任何影響效果。\u0000 his study empirically investigates the factors affecting local real estate taxation in 19 municipalities in Taiwan. The factors are determined using panel data over the period from 2001 to 2018. In several cases, the estimates obtained through quantile regression are notably different from those obtained through ordinary least squares (OLS) regression. The quantile regression of per capita gross domestic product (GDP) reveals a significant and positive influence of GDP on the lower tail of deed taxation and land value increment taxation. Furthermore, the quantile regression estimates have a positive influence on the middle and higher tails of house taxes and on the lower and higher tails of land value taxes.\u0000The quantile regression estimates are significant in the upper tail of the real estate holding tax levied on the transfer of building ownership. The results of this study confirm that quantile regression estimates of real estate taxes are notably different from those obtained through OLS regression. Therefore, some policies related to local real estate taxation should be reconsidered, especially those pertaining to the adjustment ratios of announced land value, current land value, and standard unit housing prices.\u0000 \u0000","PeriodicalId":254216,"journal":{"name":"應用經濟論叢","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133858464","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"家族傳承與公司績效－企業社會責任的調節作用","authors":"張惠晴 張惠晴, 林昆立 Hui-Ching Chang, 張元 Kun-Li Lin","doi":"10.53106/054696002022060111004","DOIUrl":"https://doi.org/10.53106/054696002022060111004","url":null,"abstract":"\u0000 本研究檢驗家族傳承對公司績效的影響，同時考量企業社會責任的調節作用。由於家族企業的傳承可能使創辦人 (或家族成員) 的特定資產消失，因而降低企業績效；然而，因為企業社會責任幫助公司累積其的聲譽資本，良好企業社會責任表現所產生的知名度效果與保險效果，有助於減緩家族企業傳承對公司績效的負向影響。本研究基於2007~2018年間臺灣證券交易所上市非金融產業共831家公司的資料進行實證分析，主要實證結果發現不論是董事長傳承或執行長傳承，家族傳承傾向使公司出現較為低落的績效，然而企業社會責任表現較佳的公司，有助於減緩家族企業傳承對績效的負向影響，且繼任者具備財務法律或會計專才亦具有減緩家族傳承公司績效的惡化效果。\u0000 This research examines the effects of family firm succession on performance, and further considers the moderating effects of corporate social responsibility (CSR) performance. Since the succession of a family firm may cause the disappearance of specific assets of the founder (or family members), thereby reducing firm’s performance. However, because CSR helps the firms to accumulate reputational capital, the reputation effect and insurance effects of superior CSR performance help firm to mitigate the negative effects of family firm succession on the performance. Based on the data of 831 listed non-financial firms on the Taiwan Stock Exchange from 2007~2018, the main empirical result shows that regardless of the succession is on the board chairperson or the CEO, family firm succession tends to reduce performance. Yet, firms with better CSR performance enjoys less decrease in performance. Furthermore, the successors with professionals on financial, law or accounting also have the effect of mitigating the adverse effects on performance of family firm succession.\u0000 \u0000","PeriodicalId":254216,"journal":{"name":"應用經濟論叢","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121596506","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"有機農法採用之空間計量分析：以農業普查稻作農家為例","authors":"楊婷雅 楊婷雅, 張芸慈 Ting-Ya Yang, 陸怡蕙 Yun-Cih Chang","doi":"10.53106/054696002022060111001","DOIUrl":"https://doi.org/10.53106/054696002022060111001","url":null,"abstract":"\u0000 在提倡環境友善與永續發展的聲浪中，有機農法在全球逐漸受到重視。臺灣的有機農地面積占比於21世紀快速成長，至2020年已成長至1.37%，期間多以有機稻米呈現最高占比。本研究以2015年農林漁牧普查整理而得之鄉鎮層級資料，針對臺灣地區稻農有機農法的採用率進行影響因子之分析。本研究與過往研究之主要差異在於同時考量各鄉鎮農家主要經營者及家戶成員之社會經濟特性，並同時以兩種空間計量迴歸方法－空間落遲模型 (spatial lag model)、空間誤差模型 (spatial error model) 解決有機農法採用率空間自相關性所造成之估計偏誤問題。根據全域型空間自相關統計分析結果，有機農法採用率之空間自相關指標Moran’s I值為0.366，顯示整體而言臺灣鄉鎮在有機農法採用率上有空間聚集情形。此外，由空間計量模型之估計結果，可知影響臺灣稻米有機農法 採用的因子主要為鄉鎮之經營管理者年齡組成、中高教育程度比例、全年工作日數比例，以及戶內成員之性別、教育程度及非農工作比例。本研究結果有助於日後有機農業發展相關政策之制定，進而提升政府有機農業推動之政策效益。\u0000 Under the notion of environmental-friendly and sustainable development, organic farming is gaining traction worldwide. In Taiwan, farmland allocated to organic farming has grown rapidly, up to 1.37% by 2020. Among different crop categories, rice has taken the largest share during the past two decades. Drawn from the 2015 Agriculture Census data at the township level, this study analyzed the determinants of the adoption rate of organic farming for rice farm households in Taiwan. This study departs from the previous research by considering the socioeconomic characteristics of both farm operators and household working population at average township levels. In addition, two spatial econometric models—spatial lag model and spatial error model—are used to deal with the estimation bias resulting from the spatial autocorrelation of organic adoption rates. The spatial autocorrelation index, Moran’s I, which is estimated from the global spatial autocorrelation analysis, equals to 0.366, indicating that there are spatial clusters in the township adoption rate of organic farming. Results from spatial econometric analyses suggest that, the proportion of major operators at different age groups, educational levels and workday groups are the major determinants of township-level adoption rates. In addition, working-age members’ gender ratio, proportion of different educational levels and portion of non-agricultural workers also explains the variations in organic adoption rate. This study provides essential references for policy design aiming at organic agriculture development in the future, which thus enhances the efficiency of organic agriculture development.\u0000 \u0000","PeriodicalId":254216,"journal":{"name":"應用經濟論叢","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133327827","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"取代效果、效率效果與產品創新","authors":"廖郁萍 廖郁萍","doi":"10.53106/054696002022060111006","DOIUrl":"https://doi.org/10.53106/054696002022060111006","url":null,"abstract":"\u0000 根據Arrow (1962) 率先提出的取代效果，既存獨佔廠商從事製程創新的動機較潛在進入廠商來得低 (不論創新之幅度)。根據Gilbert and Newbery (1982) 率先提出的效率效果，前者從事創新的動機較後者來得高 (非大幅度之創新) 或一樣高 (大幅度之創新)。本文採用Hotelling線性城市模型來描述新舊產品之差異 (水平和垂直)，以探討既存獨佔廠商和潛在進入廠商從事產品創新之相對動機大小，且探討所獲致的結論是否不同於Arrow (1962) 和Gilbert and Newbery (1982) 所獲致的結論。數值分析結果顯示，此問題的答案為「是，且就性質上來說，是大幅度的不同」。關鍵原因有二。一與區分非大幅度創新和大幅度創新之標準有關，另一與獲取創新的既存獨佔廠商之選擇有關。\u0000 The Arrow (1962) replacement effect shows that an incumbent monopolist has less incentive to pursue process innovations than a potential entrant, no matter what the innovation size. In contrast, the Gilbert and Newbery (1982) efficiency effect shows that the incumbent’s incentive to pursue a non-drastic innovation is higher and that both firms have equal incentives to pursue a drastic innovation. Hotelling’s linear city model is used in this study to describe horizontal and vertical differentiation between old and new products. The purpose is to examine the relative incentives of the incumbent monopolist vs a potential entrant to pursue product innovations and whether the results differ from those obtained by Arrow and those obtained by Gilbert and Newbery. The results of the numerical analysis show large qualitative difference. There are two key reasons for this; one is related to the criterion used to classify innovations as non-drastic or drastic, and the other is related to the innovating incumbent’s choice.\u0000 \u0000","PeriodicalId":254216,"journal":{"name":"應用經濟論叢","volume":"333 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134100405","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"消費者減少食物浪費之因素探討：以高雄市為例","authors":"郭育齊 郭育齊, 張瓊婷 Yu-Ci Guo","doi":"10.53106/054696002022060111002","DOIUrl":"https://doi.org/10.53106/054696002022060111002","url":null,"abstract":"\u0000 食物浪費在已開發國家中以消費者層面的個人與家戶最為嚴重，臺灣亦然，但臺灣少見探討消費者減少食物浪費因素之實證研究。本研究以一延伸之計畫行為理論，亦即加入消費者之食物管理計畫變項，分析消費者減少食物浪費的行為受何因素影響。 本研究於2019年4月至5月間在高雄市某量販店愛河店與某超市鹽埕店進行調查，回收204份有效樣本。模型估計採結構方程模型，資料分析軟體為SPSS24版與AMOS24版。\u0000分析結果呈現主觀規範與知覺行為控制對減少食物浪費意圖呈顯著正向影響，態度的影響則不顯著。減少浪費之意圖越高，自述之浪費行為亦越少。消費者之食物管理計畫對最終浪費行為呈顯著負向影響，知覺行為控制對消費者之食物管理計畫呈顯著正向影響，而知覺行為控制對最終浪費行為的影響則不顯著。\u0000前述結果之意涵有三：一、家庭教育之約束屬主觀規範，若家庭成員致力減少浪費而樹立榜樣，或藉由規勸，可正面影響其他成員；二、透過相關措施培養家庭中主要負責購物與採買民眾訂定消費者之食物管理計畫，可望助於改變浪費行為；三、降低民眾對執行減少浪費行為的不便利性、增加消費者的自主性，例如增加包裝容量的彈性，協助消費者提升知覺行為控制。\u0000 Food waste at the consumer end is most problematic in developed countries, as well as in Taiwan. Nevertheless, there has been very little empirical research on the factors associated with reducing consumers’ food waste in Taiwan. This study makes an attempt to explore the factors that influence consumers’ intentions and behavior regarding food waste reduction via an extended theory of planned behavior (TPB), with a newly-added construct, the consumers’ food management plan.\u0000We conducted a survey from April to May 2019. The questionnaires were distributed in the Love River branch of a hypermarket and the Yancheng branch of a supermarket in Kaohsiung, Taiwan. After removing samples with incomplete responses, there remained 204 valid questionnaires from the survey. We applied a structural equation modeling (SEM) approach to perform the estimation. Both SPSS24 and AMOS24 software were employed.\u0000The results showed that both subjective norms and perceived behavioral control had significant positive effects, while attitude had no significant effect on the intention to reduce food waste. The intention to reduce food waste has a significant negative effect on food waste behavior. By contrast, the impact of perceived behavioral control on food waste behavior was not significant. Nevertheless, perceived behavioral control had a significant positive effect on the consumers’ food management plan. The food management plan had a significant negative effect on food waste behavior.\u0000These findings imply that establishing a good example within a family may positively influence other family members in reducing food waste. Moreover, guiding consumers towards the implementation of food management plans was found to be useful in reducing food waste. Finally, perceived behavioral control could be improved through measures such as reducing the level of inconvenience and increasing consumer autonomy, for instance by increasing the variety of packaging sizes.\u0000 \u0000","PeriodicalId":254216,"journal":{"name":"應用經濟論叢","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115971698","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}