• Three Margins of Labor Supply and Policy Analysis

    Three Margins of Labor Supply and Policy Analysis

    作者:賴志芳 Chih-Fang La

      This dissertation decomposes labor supply into three margins step by step and studies the relative effects of two adverse labor market institutes on labor supply. Labor supply in Europe declined about 30% relative to the US over the past 3 decades. The decline in labor supply comes from both hours worked per worker and employment. Some studies attributed the declining hours worked to higher labor taxes, while other studies accredited high unemployment rates in Europe to generous non-employment benefits. Fang and Rogerson (2009) is the only exception which incorporates two margins of labor supply.   Fang and Rogerson (2009) embedded working hours into Pissarides matching model and found that higher labor taxes decrease both hours per worker and employment. The first essay of this dissertation starts from Fang and Rogerson (2009) to compares the relative effects of increases in labor taxes and non-employment benefits on hours per worker and employment and quantifies them.

    優惠價:252 /  315

  • 單根K線的預測能力The Predictive Power of

    單根K線的預測能力The Predictive Power of

    作者:呂宗勳

    Candlestick technical analysis is an old trading technique that tracks the short-term price movements by employing the relationship between open, high, low, and close prices. The purpose of this thesis is to examine the predictive power of candlestick trading strategies by using the Taiwan 151 component stocks daily data for the period from 2 January 1992 to 31 December 2009. The main contribution of this thesis is using a fourprice- level approach to categorize the single-line patterns constructed by candlestick charting in a systematical manner. The approach adopted in this thesis permits us to release for the limitation of recognition in a manner not previously possible. Moreover, we not only consider transaction costs and risk but also mitigate data-snooping problems conscientiously by several appropriate methods, including the bootstrap methodology and sub-sample and out-of-sample tests. We find evidence that four patterns are profitable for the Taiwan stock market after transaction costs, including one bullish pattern and three bearish ones.

    優惠價:120 /  150

  • 國際貿易稅捐調整法制之研究以智慧財產關係人授權為中

    國際貿易稅捐調整法制之研究以智慧財產關係人授權為中

    作者:盧世寧

    關係人跨國授權並進行相關國際貿易之交易,其交易價格在稅法 上是一個相當值得加以討論的議題,一方面在我國法上沒有一套完整的 租稅關係人交易理論基礎,另一方面在我國稅法上就關係人(企業)間 智慧財產權的授權(無形授權)與有形商品或勞務之間的法律關係與經 濟實質並沒有清楚的交待,更由於跨國租稅稽徵所衍生雙重課稅或雙重 不課稅及租稅天堂等諸多問題,使得此一議題在國際稅務上屢屢成為爭 議,為因應此問題,國際間分別發展出關稅估價與、加值稅評價與移轉 訂價的處理原則,對於涉及無形資產的交易予以規範,賦與租稅機關一 定的查核調整權限,並得到世界多數國家的法制支持。 然而關稅估價與移轉訂價只能解決一部分的問題,兩者分別調整 的結果,容易造成同一筆交易,因租稅機關與租稅種類的不同,產生不 一致的認定,甚至造成關稅、營業稅與所得稅的互相矛盾現象,在關係 人交易躍居國際貿易主流後,此一問題逐漸得到國際間的重視,並出現 整合的聲浪。本文從法理的角度出發,探討關係人授權在私法上與稅法 上的法律關係,檢討其租稅調整的正當性基礎及調整的界限,並針對關 稅估價、營業稅與移轉訂價的競合衝突關係,提出其法律問題所在與整 合的方向,最後嘗試建立關係人交易在稅法上的理論架構作為本文的結 論。

    優惠價:1208 /  1510

  • Advances in Quantitative Analysis of Finance and

    Advances in Quantitative Analysis of Finance and

    作者:Cheng F.Lee

    Advances in Quantitative Analysis of Finance and Accounting (New Series) is an annual publication designed to disseminate developments in the quantitative analysis of finance and accounting. The publication is a forum for statistical and quantitative analyses of issues in finance and accounting as well as applications of quantitative methods to problems in financial management, financial accounting, and business management. The objective is to promote interaction between academic research in finance and accounting and applied research in the financial community and the accounting profession.

    優惠價:2560 /  3200

  • Advances in Financial Planning and Forecasting

    Advances in Financial Planning and Forecasting

    作者:Cheng F. Lee,Shih-Ti Yu,Bing-Huei Lin

    Advances in Financial Planning and Froecasting (New Series) is an annual publication designed to disseminate developments in the area of financial analysis, planning, and forecasting. The publication is a froum for statistical, quantitative, and accounting analyses of issues in financial analysis and planning in terms of finance, accounting, and economic data.

    優惠價:2560 /  3200

  • Advances in Financial Planning and Forecasting

    Advances in Financial Planning and Forecasting

    作者:Cheng F. Lee,Shih-Ti Yu,Bing-Huei Lin

    Advances in Financial Planning and Froecasting (New Series) is an annual publication designed to disseminate developments in the area of financial analysis, planning, and forecasting. The publication is a froum for statistical, quantitative, and accounting analyses of issues in financial analysis and planning in terms of finance, accounting, and economic data.

    優惠價:2560 /  3200

  • Advances in Financial Planning and Forecasting

    Advances in Financial Planning and Forecasting

    作者:Cheng F. Lee,Shih-Ti Yu

    Advances in Financial Planning and Froecasting (New Series) is an annual publication designed to disseminate developments in the area of financial analysis, planning, and forecasting. The publication is a froum for statistical, quantitative, and accounting analyses of issues in financial analysis and planning in terms of finance, accounting, and economic data.

    優惠價:2560 /  3200

  • Advances in Financial Planning and Forecasting

    Advances in Financial Planning and Forecasting

    作者:Cheng F. Lee,Alice C. Lee

    Advances in Financial Planning and Froecasting (New Series) is an annual publication designed to disseminate developments in the area of financial analysis, planning, and forecasting. The publication is a froum for statistical, quantitative, and accounting analyses of issues in financial analysis and planning in terms of finance, accounting, and economic data.

    優惠價:2560 /  3200

  • Advances in Financial Planning and Forecasting

    Advances in Financial Planning and Forecasting

    作者:Cheng F. Lee,Alice C. Lee

    Advances in Financial Planning and Froecasting (New Series) is an annual publication designed to disseminate developments in the area of financial analysis, planning, and forecasting. The publication is a froum for statistical, quantitative, and accounting analyses of issues in financial analysis and planning in terms of finance, accounting, and economic data.

    優惠價:2560 /  3200

  • Advances in Investment Analysis and Portfolio

    Advances in Investment Analysis and Portfolio

    作者:Cheng F. Lee

    Advances in Investment Analysis and Portfolio Management (New Series) is an annual publication designed to disseminate developments in the area of investment analysis and portfolio management. The publication is a forum for statistical and quantitative analyses of issues in security analysis, portfolio management, options, futures, and other related issues. The objective is to promote interaction between academic research in finance, economics, and accounting and applied research in the financial community.

    優惠價:2560 /  3200

  • Advances in Investment Analysis and Portfolio

    Advances in Investment Analysis and Portfolio

    作者:Cheng F. Lee

    Advances in Investment Analysis and Portfolio Management (New Series) is an annual publication designed to disseminate developments in the area of investment analysis and portfolio management. The publication is a forum for statistical and quantitative analyses of issues in security analysis, portfolio management, options, futures, and other related issues. The objective is to promote interaction between academic research in finance, economics, and accounting and applied research in the financial community.

    優惠價:2560 /  3200

  • Advances in Investment Analysis and Portfolio

    Advances in Investment Analysis and Portfolio

    作者:Cheng F. Lee

    Advances in Investment Analysis and Portfolio Management (New Series) is an annual publication designed to disseminate developments in the area of investment analysis and portfolio management. The publication is a forum for statistical and quantitative analyses of issues in security analysis, portfolio management, options, futures, and other related issues. The objective is to promote interaction between academic research in finance, economics, and accounting and applied research in the financial community.

    優惠價:2560 /  3200