東吳大學教師授課計劃表

檔案產生時間：2022/3/4 下午 07:50:16
本表如有異動，於4小時內自動更新
一、課程基本資料 Course Information
科目名稱 Course Title：
(中文)不確定性與管理決策
(英文)MANAGEMENT DECISIONS UNDER UNCERTAIN STATES		 開課學期 Semester：110學年度第2學期
開課班級 Class：會碩專一
授課教師 Instructor：郭瑞基 GUO, RUEY-JI
科目代碼 Course Code：WAC66701 單全學期 Semester/Year：單 分組組別 Section：
人數限制 Class Size：20 必選修別 Required/Elective：選 學分數 Credit(s)：2
星期節次 Day/Session： 六12　 前次異動時間 Time Last Edited：110年12月20日07時34分
會計學系(碩士在職專班)基本能力指標 Basic Ability Index
編號
Code		 指標名稱
Basic Ability Index		 本科目對應之指標
Correspondent Index		 達成該項基本能力之考評方式
Methods Of Evaluating This Ability
1具進階會計專業知能
Professional knowledge of advanced accounting.		●》課堂討論與表現
》報告(含個人或小組、口頭或書面、專題、訪問、觀察等形式)
2具獨立思考與研究之能力
Capacity for independent thinking and research work.		●》課堂討論與表現
》報告(含個人或小組、口頭或書面、專題、訪問、觀察等形式)
3具資訊科技之應用能力
Capacity for information technology applications.		  
4具國際化視野與知識
Presence of international perspectives and knowledge.		  
5具管理的知能
Knowledge of management .		●》報告(含個人或小組、口頭或書面、專題、訪問、觀察等形式)
6具專業倫理之判斷能力
Capacity for professional and ethical judgment .		  
7具寫作與溝通之能力
Presence of competent writing and communication skills.		●》報告(含個人或小組、口頭或書面、專題、訪問、觀察等形式)
8具洞悉本土化議題之能力
Familiarity with domestic issues and concerns.		  
二、指定教科書及參考資料 Textbooks and Reference
(請修課同學遵守智慧財產權，不得非法影印)
●指定教科書 Required Texts

●參考書資料暨網路資源 Reference Books and Online Resources
1. Chiang, Alpha C. (1984): Fundamental Methods of Mathematical Economics. McGraw-Hill, Inc. (雙葉)
2. Brickley, Smith and Zimmerman, Managerial Economics & Organizational Architecture,
5th edition. (華泰)
三、教學目標 Objectives
無論是營利組織或非營利組織，決策者均需面對未來不確定性的問題。影響不確定性的因素很多，其中尤以資訊不對稱的問題特別嚴重。本課程透過文獻研讀的方式，針對各種不確定情況下，有關自製或外購決策、銀行授信決策、預算與稽核政策、產能設定決策、以及環保相關政策等課題作深入的研討，以期培養同學在各種不確定環境中，擬定最適決策或政策的基本知識與能力。
In any organization, managers are faced with various risks and uncertainties in their decisions. How to make an optimal decision under various uncertain states will be an important and inevitable issue that a decision maker needs to deal with. By virtue of literature review, this course will explore the related decisions under uncertain states, including crediting policy, inventory policy, outsourcing decision, capacity setting decision, budgeting/auditing decision, and environment policy, in order to offer learners some basic knowledge as well as capability of decision making in the risky environment.
四、課程內容 Course Description
●整體敘述 Overall Description
課程內容：
1.Economics of Strategy: Game Theory
(Brickley, Smith and Zimmerman, Managerial Economics & Organizational Architecture, 4th
edition, Ch.9.)
2.Make-or-Buy Decisions under Uncertain
(Guo,“The Impact of Demand Variance on Make-or-Buy Decision,”Journal of Accounting and
Corporate Governance, Vol. 3, No. 1, June 2006, pp. 1-18.)
(Yoon and Naadimuthu,“A Make-or-Buy Decision Analysis Involving Imprecise Data,”Int. J. of
Operations & Production Mgt, Vol. 14, No. 2, 1994, pp. 62-69.)
3.Risk Evaluation Report under Information Asymmetry
(Guo and Tsai,“Risk Evaluation Report and Crediting Policy,”Journal of Contemporary
Accounting, Vol. 4, No. 1, May 2003, pp. 57-76.)
4.Two-Stage Credit Evaluation Mechanism
(Chen, Guo, and Huang,“Two Stages Credit Evaluation in Bank Loan Appraisal,”Economic
Modelling, Vol. 26, No. 1, Jan. 2009, pp. 63-70.
5.Optimal Audit Decisions under Uncertain States
(Friesen,“The Social Welfare Implications of Industry Self-Auditing,”J. of Environ.
Economics and Management, 51, 2006, pp. 280-294.)
(Guo and Wang,“Investment, Subsidy, and Audit in Environmental Protection”Journal of Social
Sciences and Philosophy, Vol. 16, No. 4, Dec. 2004, pp. 505-531.)
6.Conditional Audit in a Two-Period Scenario
(Guo, Tsay, and Liu,“Is the Conditional Audit Policy Necessary in a Two-Period Audit
Scenario?”Journal of Social Sciences and Philosophy, Vol. 17, No. 2, June 2005, pp. 439-457.)
7.Environmental Policies under Uncertain States
(Malik,“Self-Reporting and the Design of Policies for Regulating Stochastic Pollution,”J. of
Environ. Economics and Management, 24, 1993, pp. 241-257.)
(Guo,“Environmental Subsidy and Audit Policies with Self-Reporting,”Presented at 4th Global
Conference on Business & Economics, Oxford University, Oxford, UK.)
8.Optimal Initial Capacity Decisions under Uncertain Demand
(Guo,“The Impact of Demand Variance on Initial Capacity Decision,”Presented at 5th Conference
on New Directions in Management Accounting.)
9.Other Issues on Decisions under uncertain States
(To be assigned.)
※實際授課內容與進度將視修課同學的學習狀況，做適當的調整。
●分週敘述 Weekly Schedule
五、考評及成績核算方式 Grading
配分項目 Items 次數 Times 配分比率 Percentage 配分標準說明 Grading Description
出席 20%「出席」部分即「參與討論」佔 20%
報告 30%「報告」部分即「口頭報告」佔 30%
期末報告 50%「期末報告」部分即「書面報告」佔 50%
配分比率加總 100%  
六、授課教師課業輔導時間和聯絡方式 Office Hours And Contact Info
●課業輔導時間 Office Hour
週一、週五上午第三、四節。
●聯絡方式 Contact Info
研究室地點 Office：R2428 EMAIL：grj@scu.edu.tw
聯絡電話 Tel：(02) 2311-1531 ext. 3405 其他 Others：
七、教學助理聯絡方式 TA’s Contact Info
教學助理姓名 Name 連絡電話 Tel EMAIL 其他 Others
八、建議先修課程 Suggested Prerequisite Course
九、課程其他要求 Other Requirements
十、學校教材上網、數位學習平台及教師個人網址 University’s Web Portal And Teacher's Website
學校教材上網網址 University’s Teaching Material Portal：
東吳大學Moodle數位平台：http://isee.scu.edu.tw
學校數位學習平台 University’s Digital Learning Platform：
☐東吳大學Moodle數位平台：http://isee.scu.edu.tw
☐東吳大學Tronclass行動數位平台：https://tronclass.scu.edu.tw
教師個人網址 Teacher's Website：
其他 Others：
十一、計畫表公布後異動說明 Changes Made After Posting Syllabus