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The Taiwanese government altered its corporate social responsibility (CSR) report management policy from voluntary disclosure and assurance of CSR reports to partial mandatory disclosure and partial mandatory assurance. This paper examines this policy's effects on analyst forecast. The empirical results showed that the mandatory disclosure policy on CSR reports significantly increased analyst forecast accuracy and reduced analyst forecast dispersion. Furthermore, the study found that analyst forecast accuracy was further increased when CSR reports were forced to undergo accountant assurance than those without mandatory accountant assurance which means that the mandatory assurance policy on CSR reports significantly further increased analyst forecast accuracy.

The lottery is a huge business. In 2011, $57.6 billion worth of lottery tickets were sold in 43 states and the District of Columbia. There are three major parties (governments, lottery players, and retailers) involved in the lottery industry, plus many more stakeholders. This paper examines the lottery from the viewpoints of these three primary parties. From the lottery players' viewpoint, we show how to statistically determine the expected value of a lottery ticket and discuss when to conclude it is profitable to buy lottery tickets. We explore the question of whether lottery players are rational. State governments have, for years, relied on lottery money to fund education and other expenses. We examine the economic benefits as well as the societal costs of operating the lottery business. Finally, we examine the economics of selling lottery tickets from the retailers' viewpoint.

Adopting Most Advantageous Tender (MAT) for the government procurement projects has become popular in Taiwan. As time pass by, the problems of MAT has appeared gradually. People condemn two points that are the result might be manipulated by a single committee member's partiality and how to make a fair decision when the winner has two or more. Arrow's Impossibility Theorem proposed that the best scoring method should meet the four reasonable criteria. According to these four criteria this paper constructed an "Illegitimate Scores Checking Scheme" for a scoring method and used the scheme to find out the illegitimate of the current evaluation method of MAT. This paper also proposed a new scoring method that is called the "Standardizing Overall Evaluated Score Method". This method makes each committee member's influence tend to be identical. Thus, the committee members can scoring freely according to their partiality without losing the fairness. Finally, it was examined by a large-scale simulation, and the experiment revealed that the it improved the problem of dictatorship and perfectly avoided the situation of cyclical majorities, simultaneously. This result verified that the Standardizing Overall Evaluated Score Method is better than any current evaluation method of MAT.

English education should not only focus on listening, speaking, reading, and writing but also emphasize the application of English in real-life situations, linking it to students' life experiences. However, low-achieving students often lag in English literacy, pronunciation, and reading comprehension and lack learning motivation, even giving up engaging in classroom activities and becoming "guests" in the classroom. An inclusive evaluation emphasizes diversity and inclusiveness in program evaluation and concerns marginalized and underserved groups. This study supports the spirit of inclusive evaluation that concerns disadvantaged and underserved groups' rights and interests. Accordingly, this study investigates the impact of the readers' theater program (RTP) on low-achieving students' spoken English fluency, reading comprehension ability, and English learning attitudes. The participants comprised 20 fifth graders: Seven high-achieving students, seven middle-achieving students, and six low-achieving students. The study was conducted over 12 weeks. The study collected data using three instruments: The English oral reading fluency test (pronunciation correctness, reading speed, and expression), the English reading comprehension ability test, and the English learning attitude scale. Descriptive statistics and paired samples t-tests were used to analyze the pre-test and post-test data. The findings of this study indicated that the RTP effectively improves the English oral reading fluency and reading comprehension ability of low-achieving students and enhances their positive learning attitudes through interaction with peers. The reasons contributing to RTP can significantly improve low-achieving students' English learning might be the relaxed learning atmosphere, group cooperation, and the impact of positive feedback.

Consumer attitudes toward probabilistic goods are affected not only by their personal preferences, but also by their risk propensity. However, because the probability of obtaining their preferred items is determined by the retailer, consumers must search for related information and rely on their own subjective judgments to reduce the risk of not obtaining them. This study investigates the effects that consumer risk attitudes and word of mouth have on consumers' purchase decisions regarding probabilistic goods and develops a pricing model for probabilistic selling in which a retailer offers probabilistic goods to heterogeneous consumers with different risk attitudes and possible social interactions. The analytical results show that a retailer's profit decreases as the degree of risk aversion increases under the probabilistic selling strategy. In addition, word of mouth affects consumers' purchasing decisions regarding different degrees of belief that they will obtain their preferred items. When the word-of-mouth effect decreases, the consumers' perceived probability of obtaining their preferred items also decreases, which, consequently, reduces the retailer's profits.

The internet, and especially social media platforms, offer scientists new opportunities to connect with a broader public. While many studies have focused on science communication on Twitter, surprisingly few have analyzed how scientists use Facebook, even though it is an essential platform for the general public in many countries. A possible explanation for this lack of research is that scientists keep their Facebook profiles separate from their work life and are more active on Twitter in their professional roles. Our study challenges this assumption by focusing on Taiwan as a peculiar case. Due to the local culture, Twitter is less popular there, and scientists are more active on Facebook, even in their professional roles. In our study, we analyzed 35 public pages of scientists on Facebook and assessed the factors explaining the reach of their communication using content analysis in combination with a multilevel model that allowed us to test predictors on the page level, such as the number of fans, in combination with predictors on the post level, such as the complexity of the language used. Our study shows that Facebook can play an influential role in science outreach. To effectively communicate with the audience on Facebook, it is best to use strategies that appeal to new and existing followers. Posts that address current issues and include opinions are likely to be shared widely, while humor or personal self-disclosure is likely to engage the existing audience. Our study contributes to the current debate about alternatives to Twitter in science communication.