近年社群網站Facebook成為品牌宣傳的新渠道，不同地域、年齡、社會階層或消費水準的人都可以不受實體店面的侷限，透過朋友的分享輕鬆接觸到各時尚精品品牌的資訊。於是精品品牌如何在社群人際間的傳遞過程掌握其品牌形象，還有後續構成的品牌效果是本研究欲探討的重點。 本研究以自我一致性、社會比較的角度切入，輔以平衡理論的觀點進一步檢視消費者觀看社群媒體中的朋友分享貼文是否受到品牌、朋友時尚形象與理想自我一致性高低程度不同而影響其品牌態度與購買意願。 本研究以實驗法進行，研究結果如下： 一、消費者在Facebook動態中看到時尚品牌的朋友品牌分享貼文後，品牌形象與消費者理想自我一致高會比一致低，產生更正面的品牌態度，但對購買意願無顯著影響。 二、知覺品質中介「品牌形象與理想自我一致性」對品牌態度的影響; 但對購買意願無中介效果。 三、 「朋友時尚形象與理想自我形象一致性」高低並不會影響品牌與消費者理想自我形象一致性高低對品牌態度。

本研究乃一縱貫性之實證研究，主要目的在於探討：（1）實施360度回饋二年之成效，（2）針對不同的自評與他評一致性之主管，探討其績效改善之情形，與（3）自評改變之情況，（4）自我效能與知覺組織支持對行為改變之影響，以及（5）不同的評量目的，對主管評量之影響。本研究樣本為國內某建築業之初、中、高階主管，共計61位，研究時間長達二年。研究結果發現，執行360度回饋後，受評主管第二年之績效表現有顯著的改善；在第二年，「高估者」及「一致╱低者」有顯著的績效改善，而「低估者」與「一致╱高者」則無；此外，「低估者」與「一致╱低者」會提高自評，而「高估者」與「一致╱高者」之自評則無改變；此外，「自我效能」與「知覺組織支持」並不影響績效改善，但在單純主要效果分析中發現，高自我效能者有顯著的績效改善，低自我效能者則無；而不同的「評量目的」，確實會影響主管的評量正確性，且以「員工發展」為目的之360度回饋中的主管回饋，能有效預測受評者未來的績效表現，此外，本研究亦發現執行360度回饋後，主管之評量正確性有提高之傾向。最後，本研究並進一步指出研究之限制、後續相關研究之方向，以及企業實施360度回饋之實務建議。

本研究探討當消費者的自我形象與產品形象符合一致性時，對真實和虛擬產品之購買意願的影響。在消費者自我形象方面，分為真實我形象與理想我形象，在「依滿足消費者需求之產品分類」(Woods, 1960) 為調節作用下，即將產品分為真實產品與虛擬產品，再各細分為「功能型產品」(Utilitarian Product)、「享樂型產品」(Hedonic Product) 與「象徵型產品」(Symbolic Product)，用以衡量真實我形象一致性和理想我形象一致性對不同產品類別的購買意願會有何不同程度的影響。 本研究經由前測選出了各類型產品之代表性產品，對於一般的真實產品與網路上的虛擬產品，分別以牙刷和解毒靈丹代表功能型產品，KTV和虛擬電子情人代表享樂型產品，以及戒指和騎士團徽章代表象徵型產品。透過十五組項目之五點量表語義差異法，衡量消費者自我形象與產品形象，並以「考慮購買」、「購買意願」、「購買該產品是很重要的消費」和「擁有該產品是很重要的」四題來衡量對產品購買意願的強度。分為真實產品與虛擬產品二種問卷，分別發出228份與201份，透過迴歸分析，驗證自我形象一致性對產品購買意願之影響程度。 研究結果顯示：一、在功能型產品方面，不管是一般的真實產品或是網路上的虛擬產品，自我形象一致性對功能型產品的購買意願並無顯著影響。二、享樂型產品之購買意願受真實我形象一致性的影響較大。三、象徵型產品可分為角色定位和自我提昇兩大類，其產品購買意願將分別受到真實我一致性和理想我一致性因素的影響。四、當產品購買決策變成群體決策時，個體自我形象一致性的影響將受到限制。 整體而言，在產品形象定位上，應以目標客群的自我形象為參考依據，而非其人口變數。並依不同的產品類別，塑造不同的屬性，功能型產品應塑造產品功能屬性的品質形象，而享樂型與象徵型產品得依吻合消費者之自我形象來形塑成個性鮮明的產品形象，都將有助於企業對品牌與產品定位之效果。 / The purpose of this study is to discuss the effects of consumers' self-congruency on purchase intentions of real products versus virtual products in terms of functional, hedonic, and symbolic products as moderate effect. Self-image includes actual self and ideal self; as for the moderating effects of “psychological demand character” (Woods, 1960), this study divides both real and virtual products into utilitarian product, hedonic product, and symbolic product to measure the influences of actual-self image congruency and ideal-self image congruency on different product categories. After two pretests to find out the representative product for each category of real and virtual products, this study takes toothbrush and detoxification medicine for functional products; KTV and virtual e-lover for hedonic products; and ring and Knight insignia for symbolic products. Self-image and product-image are measured by the 15-item semantic differential scale. The magnitude of purchase intention is measured with four questions, “consider to buy”,“intend to buy”, “it’s an important consumption”, and “it’s important to ownTwo-hundred-twenty-eight paper-based questionnaires and 201 virtual questionnaires were collected and regressed to verify the effects of consumers' self-congruency on purchase intentions. There are some key findings. 1. For functional products, regardless of real or virtual products, the effect of consumers' self-congruency on purchase intentions is not significant. 2. Actual-self image congruency influences the purchase intention of hedonic product more. 3. Symbolic product can be classified into self-enhancing and role-positioning. These two product purchase intentions are respectively affected by actual-self image congruency and ideal-self image congruency. 4. When product purchasing decision becomes group decision, individual self-congruency will be constrained. To sum up, product image positioning should consider the target customers’ self-images, instead of demography data. Also, according to different product categories, product images should be shaped differently. Functional product should focus on quality image. Hedonic and symbolic products should adopt the images matching consumers’ self images. This will help form better brand and product positioning strategies.

社群網站使用者不分年齡，幾乎沒有人不在這虛擬社交的浪潮上。儘管如此， 社群網站的交往卻不如現實般，社群中的絕大多數的內容是由少數發言者貢獻， 從來不發言的潛水者則佔了使用者基數的大部分。 本研究使用沈默螺旋理論的意見一致性概念與多種潛水動機作連接，藉此探 討發言者言論如何影響潛水者的動機選擇以及潛水行為表現。除此外，本研究藉 由同時使用社群聆聽技術和調查法作為研究方法，試圖以主、客觀區分兩種方法 並比較各自的益處和限制，也對社群聆聽技術只能使用發言者言論作為分析資料 來源的先天限制做出初步探討。 本研究收集到 599 份有效問卷和 285 篇社群網站文章，研究結果發現害怕被 孤立、社會性散漫兩種潛水動機完全中介了意見一致性對潛水行為的效果。主、 客觀研究方法的測量結果顯著相關，且對潛水動機之中介效果有相同預測能力。 / It is hard to find one had no experience using social networks in any age ranges. However, most of social network members are lurkers who barely post or comment to express their opinion. On the other hand, little regular posters contribute most content in every virtual society. This study used the concept of opinion congruency in spiral of silence theory to link up multiple lurking motives found by past studies in order to clarify how posters’ texts influence lurking motives and behavior. Besides, for the purpose of comparing pros and cons between social listening and survey, this study adopted both research methods to measure major opinion in discussion threads wherea seprated the two methods into subjective and objective ones. Also, this study would have preliminary discuss about the fact of limited analytical source of social listening. Collected 599 valid surveys and 285 social network discuss thread text, the result found that opinion congruency negatively influenced both lurking motives which positively influenced lurking behavior. The result also found that the subjective and objective research methods in this study were significantly related, and shared same predictive ability on both lurking motives’ mediated effect.

視覺辨識是極其快速而且正確的，逐步揭露作業可展示此一閃而過的動態視覺辨識歷程，本研究目的即在以此作業探討主角與地點在動態視覺辨識過程中相互影響的內涵。實驗一旨在建立主角與地點的視覺辨識基準線，結果發現主角比起地點只需累積較低空間頻率訊息即可完成正確辨識，得到物體優勢效果。實驗二旨在驗證物體與背景之間在視覺處理上的非獨立關係，透過操弄單獨呈現與同時呈現兩種視覺呈現方式，以主角辨識作業與地點辨識作業加以驗證。結果顯示對地點辨識作業而言，同時呈現情況比起單獨呈現情況只需累積較低空間頻率訊息即可完成正確辨識；對主角辨識作業而言，單獨呈現情況與同時呈現情況並無不同。除此之外，在單獨呈現情況下，仍獲得物體優勢效果。但在同時呈現情況下，物體優勢效果並不復見，反而是地點辨識優於主角辨識。實驗二結果支持物體與背景之間在視覺處理上為非獨立關係。實驗三進一步從「一致性效果」在促進層面以及抑制層面上的作用情況，探討物體與背景之間在視覺處理上相互影響的內涵。實驗三a結果顯示，在主角辨識作業中所得到的「一致性效果」，源於地點訊息對主角辨識在抑制層面的作用而來。實驗三b結果顯示，在地點辨識作業中所得到「一致性效果」，則源於主角訊息對地點辨識在促進層面與抑制層面的作用而來。實驗四進一步以同時呈報的作業方式，讓參與者對整張場景進行辨識，對於視覺系統所知覺到的主角內容與地點內容都需加以呈報，藉此再次驗證主角與地點處理的相互影響。其結果顯示在主角內容與地點內容呈報時，皆獲得「一致性效果」。除此之外，在一致情況與不一情況下皆獲得物體優勢效果。本研究以動態視覺處理模型中物體與背景平行處理且密切交換訊息之觀點解釋所得結果，並提出注意力分佈在此動態視覺處理歷程扮演重要角色。 / Visual recognition is a fast and accurate process. The present study adopted a progressive revelation task, which mimics the visual dynamics appropriately, to investigate the interaction of character and surroundings in the dynamic visual processing. Experiment 1 aimed to establish visual recognition curves for character and surroundings separately as baselines. The results showed that less amount of cumulated perceptual evidence was required for character than surroundings, so that it showed the object advantage effect. In Experiment 2, the non-independent relationship between the object- and background-related visual processes was verified. The performance of isolation condition with the character and surroundings presented in isolation was compared to the concurrent condition with the two presented concurrently. The results of the surroundings recognition task showed that less amount of cumulated perceptual evidence was required for concurrent condition than isolation condition. In contrast, for the character recognition task, there was no difference between these two conditions. These results supported the non-independent relationship between object- and background-related processes. Object advantage effect was replicated in the isolation condition but not in the concurrent condition, which meant that surroundings required less amount of perceptual evidence than character for visual recognition instead. In Experiment 3, interaction between object- and background-related processes was investigated by consistency effect from both the aspects of facilitation and inhibition effects. Results of Experiment 3a showed that consistency effect was only contributed by inhibition effect in the character recognition task. Results of Experiment 3b showed that both the facilitation and inhibition effects contributed to the consistency effect in the surroundings recognition task. In Experiment 4, participants were asked to report both the contents of character and surroundings. The results showed that consistency effects occurred in both of the content reports. And also the object advantage effect appeared in both of the consistent and inconsistent conditions. Overall, the results of the present study implied that object- and background-related visual processes operate in parallel while interchange information intimately at each level of the visual processing stages. The results also suggest that deployment of attention resource played an important role in the dynamic visual process.

本研究之目的是探討消費者自我認知年齡 (Cognitive Age) 與品牌年齡之一致性程度，對其品牌偏好的影響。為使研究結果具一般性之參考價值，本研究不以單一產品為研究標的，而是將產品依其所滿足之消費者需求的不同，區分為功能型產品 (Utilitarian Product)、享樂型產品 (Hedonic Product) 與象徵型產品 (Symbolic Product) 三類，以產品類型做為調節變數，了解在不同產品類型下，消費者自我認知年齡與品牌年齡之一致性，對其品牌偏好之關係會有何種程度之變化。 　　有鑑於國內並未有類似之研究探討，本研究分兩階段進行，先透過次級資料探討確定消費者認知年齡與品牌年齡之差距，對消費者在品牌偏好度上之可能關係，在次級資料之研究結果與研究方向一致時，正式進行第二階段的調查，驗證研究假說。 　　研究結果顯示消費者之認知年齡確實不同於真實年齡，兩者間呈現正向相關之特性，顯示真實年齡高者，其認知年齡也會較高。在研究主效果上，消費者真實年齡與品牌年齡之一致性，以及消費者認知年齡與品牌年齡之一致性，都與消費者之品牌偏好度呈現正向影響關係，但其中以認知年齡之影響較為明顯，支持認知年齡對真實年齡與品牌偏好間之關係具中介效果。結果發現，消費者認知年齡與品牌年齡之一致性對品牌偏好度之關係，在象徵型產品上最為強烈，其次是享樂型產品，功能型產品最弱。 　　整體而言，認知年齡較傳統行銷所使用之真實年齡更能反映消費者之自我概念與品牌偏好，特別是對象徵型與享樂型產品。因此，若能妥善將認知年齡與其他人口統計變數搭配使用，將有助於行銷者掌握消費特性，擬定契合之品牌策略。此外，本研究建議象徵型產品廠商在其品牌管理上尤應注重目標消費者之認知年齡，諸如品牌年齡定位與代言人的選擇，都應配合其目標消費族群之認知年齡。 / The purpose of this study is to discuss the congruency of consumer’s cognitive age and perceived brand age on brand preference. In order to maximize the contri-bution of the study, this study examines 3 product types, namely functional, hedonic, and symbolic rather than choosing a single product. By using product types as mod-erator, the study shows the effect of consumer’s cognitive age and perceived brand age on brand preference changes under different types of products. Because there’s no similar study in Taiwan before, the study uses secondary da-ta to explore the relationship between a consumer’s brand preference and cogni-tive-brand age gap (the disparity between the consumer’s cognitive age and brand age). A second stage of investigation was conducted to verify the research assump-tions once the secondary data study and the results were found to be consistent. According to the results, the gap between consumer’s cognitive age and actual age actually exists, and the two of them are positively related, implying that older people have higher cognitive age. On the main effect, although “the congruency of consumer’s actual age and brand age” and “the congruency of consumer’s cognitive age and brand age” both have a positive relationship with brand preference, the relationship between “the congruency of consumer’s actual age and brand age” and “brand preference” is stronger, indicating that cognitive age has a mediating effect on the relationship between actual age and brand preference. Furthermore, the relationship between “the congruency of consumer’s cognitive age and brand age” is much more salient for symbolic products than hedonic products, while functional product consumer choices are the least affected by this relationship. To sum up, cognitive age tells us more about consumer self-image and brand preference than the traditional marketing variable, actual age. This is especially true for symbolic and hedonic products. Therefore, if marketers could combine cognitive age with other demographic variables, they will learn more about consumers and draw up the most appropriate strategy for their brand. Furthermore, this study re-commends that firms marketing symbolic products should take into account con-sumers’ cognitive age, when determining brand age positioning. The selection of ad-vertising actors should also be aligned with the target consumer’s cognitive age.

本文試圖將日程紀錄法的研究典範應用於憂鬱的心理病理研究，聚焦於兩研究問題：（一）探討個體的憂鬱症狀與其日常生活正/負向情感傾向的關係，以及該正/負向情感傾向如何影響其每日的正/負向想法；（二）根據「素質-壓力模式」的觀點，探討個體於日常生活中展現的情感傾向與認知特性，在控制住基準點的憂鬱症狀後，是否仍可顯著預測個體處於壓力狀態的憂鬱症狀。93名大學生完整參與本研究，問卷評估包括基準點的憂鬱症狀、日程紀錄期間的每日正/負向情感與正/負向想法、以及其期中考期間的憂鬱症狀。研究顯示憂鬱個體展現較低的正向情感傾向與較強的負向情感傾向，而個體的正/負向情感傾向與狀態可顯著預測其正/負向想法，且情感傾向與狀態對想法存在顯著的交互作用；另外，個體於日常生活展現的平均負向想法與正向情感傾向，在控制住基準點的症狀後，仍可顯著預測其處於壓力的憂鬱症狀。最後，我們則探討本研究對心理病理與治療的意涵。 / The authors attempted using diary method paradigm to study psychopathology of depression. The study focused on two questions: (1) explore the relationship between individuals’ depressive symptoms and their tendency of positive/ negative affect, and how the tendency of affect impact their daily positive/ negative thoughts; (2) according to the view of diathesis-stress model, explore how the affective tendency and cognitive characteristics exhibited in daily life could predict their depressive symptoms under stress after the initial symptoms are controlled. 93 participants finished all questionnaires, including initial depressive symptoms, daily positive/ negative affect, positive/ negative thoughts, and depressive symptoms under midterm examination. The results showed that depression is related to low positive affect and high negative affect. Individuals’ tendency and state of positive/ negative affect could predict their daily positive/ negative thoughts, and there exist a significant interaction effect between tendency and state to thoughts. Further, individuals’ tendency of positive affect and average negative could predict their depressive symptoms under stress after the initial symptoms are controlled. Finally, the implications for psychopathology and therapy are discussed.

本研究從2009-2010全國成人煙草使用率的調查數據，研討不同類型的戒菸方式對於個體行為異質性所造成的影響。先前的研究顯示有意願想要戒菸的吸菸者有外部戒菸控制方式的需求，然而我們無法在有限的研究中找出相同的吸煙者不滿意對於外部戒菸的控制需求。此外我們發現，高成癮率和高程度的吸菸量提高吸煙者對尼古丁替代物或其他藥物的需求。我們在這份研究中甚至發現，無知的雙曲線貼現吸煙者降低外部需求的戒菸者對於禁煙令或香煙稅當中的關係。 / Using data from the 2009-2010 National Adult Tobacco Survey, this study investigates how the heterogeneity of individual behaviors affects demand for different types of cessation supports. Previous studies have demonstrated that smokers with a desire to quit have a demand for external cessation controls, however, there is limited research into how those same smokers demand individual disutility decreasing supports like nicotine replacement or counseling. We find that high addiction and consumption levels increase the demand for nicotine replacement or other medication. We also find support linking naïf hyperbolic discounters to lower demand for external cessation supports like smoking bans or cigarette taxes.

本研究之主要目的在於探討影響主管人員對於360度回饋態度以及行為改變意圖的相關因素，這些因素包括回饋預期一致性、程序公平、組織支持、個人特質（內外控及成就動機）等。 本研究樣本為國內某建築業之主管，其中初階主管23人，中階主管51人，高階主管5人，共計79位主管。研究結果發現，程序公平、組織支持、與360度回饋態度、及行為改變意圖之間皆具有顯著的正相關；內外控與360度回饋態度及行為改變意圖之間皆不具有顯著正相關；成就動機與行為改變意圖之間具有顯著正相關，但與360度回饋態度之間並不具有顯著的正相關。變異數分析結果顯示，不同回饋預期一致性的受評者，其在360度回饋態度方面有顯著差異存在，然而在行為改變意圖上卻並未有顯著差異。此外，逐步迴歸分析結果顯示，以程序公平對於360度回饋態度的解釋變異量為最高（41%），而以360度回饋態度對於行為改變意圖的變異解釋量為最高（21％）。 本研究並進一步指出研究之限制，以及後續研究可以針對影響行為改變之相關因素、與組織文化等議題進行更深入的探討；此外，對於有意推行360度回饋之企業組織，本研究亦提供多項具體實務上的建議。

有鑑於國內非營利組織財務報表未公開，資源提供者、主管機關無法透過財務報表監督管理當局是否將資源作有效的運用，亦無法判斷非營利組織營運成果良窳及持續營運的能力。因此國內亟需制訂財務會計準則以公開財務報表，遂引發本研究參考美國非營利組織一般公認會計原則之第一項動機，國內非營利組織目前無一般公認會計原則，而由各主管機關制訂會計制度，或組織自訂會計制度，甚至無任何制度，國內私立大專院校由教育部定有會計制度規範，但其實施至今尚有多項疑義，究竟與美國之規範有何不同，遂成為本研究第二項研究動機。 本研究分成兩部分，第一部份整理美國非營利組織一般公認會計原則，並介紹美國財務會計準則委員會針對非營利組織訂定四號公報—第93號、第116號、第117號及第124號。第二部份為將國內私立大專院校會計制度與美國私立大專院校會計制度所遵守之一般公認會計原則作一整理、分析與比較，以了解國內私立大專院校會計處理的現況與可能存在的問題，並透過問卷來彙整私立大專院校可能存在的問題。 由整理非營利組織一般公認會計原則可得到三項啟示：（1）非營利組織財務會計理論為制訂財務會計準則的基礎，（2）非營利組織會計原則有三項來源，第一個來源為一般會計處理，大部分與營利組織適用相同的會計處理準則，第二個來源為財務會計準則委員會針對特定會計處理制訂之會計準則，第三個來源為資產負債表、損益表與作業活動表應適用的會計原則，（3）為增進財務報表作為績效評估工具的用途，而引進服務努力成就指標的觀念。 本研究問卷對象為會計主任、會計師與教育部官員，其中會計主任發出85份，問卷回收率為37.64％，會計師發出67份，問卷回收率為34.32％，而教育部官員發出59份，問卷回收率為33.9％，因此整體回收率為35.55％。 實證結果彙總如下：（1）受試者皆贊成固定資產應平時提列折舊，（2）目前受限於學校施行細則第43條之規定，投資之會計處理無法採行成本與市價孰低法或市價法，（3）財務報表表達資訊品質三者看法不一致，（4）非營利組織亟需制定一般公認會計原則，（5）教育部應建立成本會計制度以計算學生單位成本。 根據實證結果與美國非營利組織一般公認會計原則之整理，本研究建議（1）參考美國制訂一般公認會計準則的模式訂定國內非營利組織一般公認會計原則，（2）改進財務報表表達方式，（3）私立大專院校會計相關法令合理性探討，（4）國內會計人員與資訊使用者重視非營利組織財務資訊。