本文採民國94、96、98、100、102年的台灣 「人力運用調查」 資料庫, 以關聯結構法找出組合誤差間的關聯結構密度函數與聯合機率密度函數, 建構隨機邊界關聯結構模型, 解決勞動市場上樣本選擇性問題。 之後分別針對男性及女性估計薪資方程式, 探討每位勞工的薪資效率程度。 本文男、 女性的勞工各按年齡、 工作經驗、 職業、 行業、 教育程度、 公司規模、 工作身分、 婚姻狀態、 工作地分為9大類, 在各類中分群比較薪資效率。 實證結果顯示, 公司規模、 工作身分、 工作地等 3 類, 不論有無考慮樣本選擇, 同一性別中的薪資效率變動趨勢大致一致, 但其餘 6 類, 有考慮樣本選擇的薪資效率變動明顯不同於未考慮樣本選擇。 在考慮了樣本選擇之後的實證結果大多打破以往文獻的預期, 可能是因為過往文獻探討薪資效率時, 大多未考慮樣本選擇, 即將無工作者樣本完全排除, 導致迴歸分析結果僅適用於有工作者。 除了探討薪資效率外, 本文也嘗試在隨機邊界法的架構下, 提出一個衡量性別歧視的新觀點, 將兩性薪資無效率的差異視為一種性別歧視。 若以新觀點衡量台灣的勞動市場, 會發現這5個年度中, 薪資差異幾乎可以完全歸諸於性別歧視。 這顯示即使兩性的薪資差異雖然逐年縮小, 但性別的刻板印象仍存於當今的台灣勞動市場, 造成明顯的性別歧視。 / This paper adopts the "Manpower Utilization Survey" data, a database conducted by Directorate General of Budget, Accounting & Statistics, Executive Yuan, ROC (DGBAS), to study the issues of gender wage differentials and underpayment. The econometric model considers sample selection under the framework of the stochastic frontier model with copula methods. It requires to correct for sample selection and derive the copula density function and joint probability density function by copula method. We separately estimate the male and female wage equations, respectively, to evaluate the wage efficiency and decompose the average wage differential between male and female into several components. The paper distinguishes workers into 9 categories, including age, experience, occupation, industry, education, firm size, working identity, marital status and working area, and compares the wage efficiency between those categories. The empirical results shows that, the trend of wage efficiency in the categories of firm size, working identity, and working area are almost the same in each gender whether correcting for the sample selection bias or not. However, in the remaining 6 categories, the wage efficiency changes substantially after correcting the sample selection bias. With the correction of the sample election bias, most of the findings differ from those from the past literatures. This may be attributed to the fact that the past works mainly focus on employed workers and lead to possible sample selection bias. The paper also tries to offer a new method to measure the gender discrimination, which considers the difference in wage inefficiency between the male-female inefficiency as an element of discrimination. The paper finds that the wage differential between male and female can explain almost the entire discrimination. This findings confirms that the gender discrimination still exists in the Taiwan’s labor market eventhough the wage differential between male and female decreases over time.

大學生是一群熱切使用媒體和科技的世界公民，他們特別會透過新媒體接觸來自整個地球村的大量資訊。大學生可以透過學校課程與活動、與國際學生社群互動以及到國外旅行都是其中的管道。本研究援引社會建構理論與涵化理論，以質性研究探討台灣大學生的人口變項、與非洲接觸行為、西方媒體使用、世界主義意識以及媒體呈現偏誤之察覺與台灣大學生對非洲刻板印象建構之間的關係。 線上問卷收集共215位台灣大學生有效樣本。研究顯示非洲接觸行為與媒體呈現偏誤之察覺，皆與刻板印象認同呈現正相關。 / University students are some of the more cosmopolitan groups in society, as voracious consumers of media and technology, especially new media, and exposed to a plethora of information about the global community. University courses, interaction with the international student communities, events on-campus and opportunities to travel abroad are some of the avenues available to them. Using quantitative analysis, this study examined the relationships between demographic and contact variables, Western media exposure, cosmopolitanism and perceived bias of media portrayals and its effect on Taiwanese university students’ endorsement of stereotypes of Africa. The research framework is informed by the theory of social construction of reality and the cultivation theory. Using an online survey, data was collected and analyzed from a sample of 215 Taiwanese university students. The analysis reveals that contact with Africa and perceived bias of media portrayals have the most significant influence on stereotype endorsement.

根據Koster、De Lissnyder、Derakshan及De Raedt（2011）的注意力轉移困難假說，憂鬱者因注意力控制能力受損，而難以從負向訊息中轉移注意力，進而引發反芻，並再度強化憂鬱症狀。雖然反芻可再細分為深思反省與苦惱自責式反芻，但Koster等人未探究注意力轉移困難對苦惱自責式反芻的影響。此外，過往注意力訓練研究作業眾多且效果不一，又偏重改善個體注意力投入以減緩憂鬱。然而，卻鮮少探討注意力訓練對注意力轉移困難的介入，能否改善個體的苦惱自責式反芻程度。因此，本研究將同時探討注意力訓練能否改變高苦惱自責式反芻者對負向訊息的注意力偏誤（含注意力投入與轉移困難），進而降低苦惱自責式反芻程度。本研究以點偵測作業為注意力訓練作業，將高、低苦惱自責式反芻者隨機分派至注意力訓練組或注意力訓練控制組，接受為期兩週、共四次的注意力訓練，並於前、後測階段注意力測量作業中，檢驗對負向訊息的注意力偏誤與三階段中苦惱自責式反芻程度。本研究結果發現高苦惱自責式反芻者對負向訊息無明顯注意力偏誤，注意力訓練作業對高苦惱自責式反芻者的注意力歷程未有明顯影響，乃至苦惱自責式反芻程度的時序變化與接受注意力訓練與否無明顯關聯。本研究結果不支持原先假設、注意力困難假說及過去研究結果。然而，過往學者多強調個體高度負向認知與憂鬱情緒對注意力偏誤的影響，故本研究事後同時納入憂鬱與苦惱自責式反芻程度，欲探討憂鬱苦惱自責式反芻者對負向訊息有無注意力偏誤，乃至注意力訓練對憂鬱苦惱自責式反芻者注意力偏誤的訓練效果。本研究結果僅發現在修正版Posner作業中，憂鬱苦惱自責式反芻者更容易將注意力從負向訊息中轉移開來；在點偵測作業中，未有組間效果；在注意力訓練中，未有訓練效果。最後，本研究將於討論中，探討研究結果的可能原因，並提出本研究限制與未來研究上的建議。 / According to the impaired disengagement hypothesis (Koster, De Lissnyder, Derakshan, & De Raedt, 2011), the dysphoric that are difficult to disengage from negative stimuli due to low attentional control tend to ruminate, and then even worsen their depressive symptoms. Actually, rumination can be differentiated into two components: reflective pondering and brooding, but the core tenet of impaired disengagement hypothesis only puts the emphasis on rumination rather than brooding. Besides, there are many studies investigating the attention-training effects on depressive symptoms rather than rumination. To date, no studies even have investigated the training effects on impaired disengagement and brooding. Therefore, we aimed to examine the effects of attention training on attention bias toward negative stimuli, impaired disengagement from negative stimuli and brooding level in brooders. We investigated the training effect in brooding and non-psychiatric control participants via dot-probe task. During a two-week period, all of the participants were randomly assigned to complete 4 sessions of either attention training or no training. Also, participants completed two attentional tasks examined attention bias at baseline and post-training, and self-reported questionnaires of brooding and depressive symptoms at baseline, post-training, and follow-up. Overall, results indicate that brooders didn’t show attention bias to negative stimuli. Also, no beneficial effects of attention training on attention bias and brooding level were found in brooders. The previous hypothesis, impaired disengagement hypothesis and studies in the past were not supported. However, many cognitive models of depression have postulated that individuals with high levels of negative cognition and depressive affect tend to maintain their attention toward negative information. Therefore, we took levels of depression and brooding into account, and aimed to examine the effects of attention training on both attention bias toward negative stimuli and impaired disengagement from negative stimuli in depressive brooders. Results indicate that depressive brooders tend to disengage from negative stimuli in modified Posner task. No other findings in dot-probe task and attention-training task. Implications of these findings in depressive brooders are discussed and directions for future research are advanced.

本文以2003到2006年美國上市之不動產投資信託（REITs）的資產稅賦遞延交換做研究，並用資產出售交易作為比較，觀察稅賦遞延交換對股票報酬和股利的影響，研究結果發現稅賦遞延交換對於股票報酬有負的宣告效果，然而出售資產的交易有正的且顯著的宣告效果，由於美國REITs基於稅法規定，作為免稅體，每年要以股利的形式分配百分之九十的盈餘給股東，稅賦遞延交換並不能像資產出售交易一樣帶來現金流入，因此對於未來股東的股利所得有所影響，股東對於股票報酬沒有正向的反應，但是股東會考慮稅賦遞延交換會帶來資產重配置的效率，再加上REITs通常會支付比規定還要多的股利，因此稅賦遞延交換的對於股票報酬的負影響會因此而減弱，進一步針對交易方式還有REITs股利分配進行研究，研究的結果支持稅賦遞延交換後的股利比起直接出售交易後所發放的股利還要少。本文除了研究股東對於交易宣告的反應之外，也綜觀不同資產交易方式的現金流量和REITs股利的關連性，藉此瞭解影響REITs選擇交易方式的內涵因素，以及對股票報酬和股利的影響。 / This research examines the tax deferred exchanges made by public U.S. Real Estate Investment Trusts (REITs) over 2003-2006 as well as the transactions of sell-off. The purpose of this study attempts to explore the effects of tax deferred exchange on stock returns and dividend distribution. Result of this study shows that announcement effect of tax deferred exchange is negative in stock value. On the contrary, the relationship between sell-offs and stock value is significantly positive. The reason to explain the difference on announcement effect between two types of property transaction is the specific taxable earning distribution restriction on REITs. U.S REITs have to pay out 90 % of taxable earnings in the form of dividends to their shareholders to exempt from tax. As a result, tax deferred exchange doesn’t bring cash inflow contributing to dividend increase and then shareholders react a lower stock return on tax deferred exchange than on sell-offs. However, the negative effect is weakened by the efficiency of asset reallocation and the regular dividend distribution over tax law restriction. In the analysis of dividend payment, the result of dividend examination supports the hypothesis that tax deferred exchange without cash inflow make dividend fewer than sell-offs. This study may be of importance in explaining the reaction of shareholders on tax deferred exchange of REITs’ property, as well as in providing shareholders with a better understanding of the relationship between cash flow and dividend distribution in order to clarify the cause that affect REITs to utilize different types of transaction and the factors that affect stock return and dividend.