(略) / Service-oriented Architecture (SOA) paradigm is an emerging architectural blueprint which enables flexible process-oriented application systems. While more and more enterprises plan to adopt SOA to increase reusability and flexibility of their business processes, the readiness of this technology becomes important to enterprises. However, previous SOA studies focus mainly on the technical issues but ignore the organizational or managerial issues. To fill this gap, this research aims to explore the factors of adopting SOA. Developed upon institutional theory and diffusion of innovation theory, we not only consider the technical factors with SOA adoption, but also pay attention to factors related with organizations and IT innovations. Furthermore, a content analysis of online Webs, blogs, and forums is taken to verify our research framework, and research findings indicate the relative advantage of SOA, compatibility of SOA, the characteristics of decision makers, culture, IT capability, and SOA socioeconomic characteristics are the most important drivers for SOA adoption. The contribution is summarized in two folds: (1) enterprises can use this framework as a reference to diagnose their organization conditions and then make a decision to adopting SOA; and (2) researchers can develop their study upon the constructs of this framework.

行政官員與立法委員於立法院的政策論述，是代議民主體制中政策合法化過程的核心，論述內容是否具備審議民主精神係影響政策合法性及未來執行過程的關鍵因素，但相關主題過去卻為學界所忽略。本文從審議民主觀點探究行政官員與立法委員的政策合法化論述，透過個案比較研究法，選取大學法與私立學校法的修法過程進行內容分析。研究結果顯示，立法委員的政策合法化論述主要以監督、連任、與政策為目標，其互惠性、多元性、尊重性、與合理性皆有待加強；行政官員的論述則是基於課責、回應、及責任等考量，但大多論述皆過於保守與消極，缺乏合理性之精神。兩者論述內容的差異及審議民主精神之缺乏，應與各自的制度性角色要求相關。基於研究發現，本文主張立法委員的論述應多聚焦於政策方案內容，行政官員則應更為主動、積極，以更符合回應與責任的要求、提升政策論述的審議精神。本文亦建議，立法院應針對政策合法化過程建立完整的公開記錄制度。本文為一初探性嘗試，未來學界可根據實務觀察，設計更完善的評估指標，或輔以制度論角度，裨益於對立法委員與行政官員的政策合法化論述有更完整地解釋。 / Administrators and legislators’ policy discourse in the Legislative Yuan is the core of policy legitimation under the representative democracy. The content of discourse with deliberative democracy spirit, ignored by the academics in the past, will influence policy legitimation and policy implementation. This study investigates administrators and legislators’ policy legitimation discourse from the perspective of deliberative democracy. The author selected the processes of amending the University Act and the Private School Law by comparative study of cases, and used content analysis method. The results show legislators take the supervision, reelection, and policy as their purposes in the discourse of policy legitimation. The attributes such as reciprocity, diversity, respect, and reasonableness in the legislators’ policy legitimation discourse have a great room for improvement. Administrators would mainly consider accountability, responsiveness, and responsibility during the discourse. Administrators are always conservative and passive, and the discourse is a lack of the reasonableness. The difference between legislators and administrators’ discourses may relate to respective institutional roles. Accordingly, this study suggests legislators focus on the content of policy proposal. This study also recommends administrators be more active and enthusiastic to answer to the requirement of responsiveness and responsibility, and to promote the deliberative spirit of the discourse. Besides, the author proposes the Legislative Yuan institutionalize the complete and open records of the policy legitimation. This research is the pilot study. Therefore, in the future, the academics could design more appropriate evaluative indicators, or can be integrated by the perspective of the institutionalism for better explanation of administrators and legislators’ policy legitimation discourse.

數位時代社群媒體的應用，大大改寫媒體生態，21世紀初接連發生在北非、中東的抗議活動，Facebook、Twitter等社群媒體更發揮重要傳播作用，甚至成為政治運動的催化劑，國內外各大新聞組織也開始將這些被社交媒體平台大量分享、轉發的用戶生成內容 (UGC, User-generated content)重製後進行傳播，尤其是發生抗爭等社會運動、人為或意外現場等事件，因為時效性的關係，記者不能第一時間趕到，目擊者手機拍攝的影片或現場監視錄影器的畫面，往往成為重要新聞素材。 　　對於國內外新聞組織尤其是電視台來說，動態影片更同時具有吸引力與新聞說服力，新聞機構如何使用UGC資源，及其日漸普及的趨勢，則同時引發正反兩方意見，除了樂見其協助社會問題發聲，擴展公民參與，甚至打破新聞編輯室權威，讓媒體更加民主化之外；另方面卻也擔心降低新聞標準，尤其截稿時間，更增加電視台新聞記者判斷影片真偽的求證壓力，過度使用也可能造成媒體過度依賴社群媒體資源，瑣碎化的UGC甚至戕害新聞公共領域的發展。 　　本研究試圖剖析電視新聞使用來自目擊者或網友的第三方影音素材(TPV, third party video)的頻率與原因，研究分成兩步驟，首先選舉一家地面電視台一個月的prime time新聞，作為研究樣本，進行內容分析，以量化研究分析電視新聞如何應用TPV素材，研究樣本數共1825則；同時以質化研究中的深度訪談，訪問該電視台的文字、攝影記者，以及新聞室負責調度的大編輯台主管與編輯共九人，透過量化與質化的研究方法，來探究電視台採用TPV素材的動機、意願、標準與目的。 / The media ecology has been rewritten to a great extent by the application of social media in the digital age. In the 21st century, social media has even become a catalyst of social movements as Facebook and Twitter play an important role in disseminating the news on protests which commonly take place in North Africa and the Middle East. In fact, large news organizations at home and abroad have begun to reproduce and broadcast User-generated contents (UGC) that are greatly shared and forwarded on the social media. This applies especially to incidents such as social movements, including protests, and accidents. The video taken by an eye-witness’ mobile phone or the recording of an on-site surveillance camera has often become important news material due to timeliness of the news and the fact that reporters cannot arrive at the scene on time. According to foreign and domestic news agencies, especially TV stations, video is both appealing and persuasive as news materials. The growing popularity of UGC and the approach to make use of such resources have led the emergence of positive and negative viewpoints. It would be delightful to see the voicing-out of social problems through UGC since it could increase citizen participation. UGC could even lead to a breakthrough from pressroom authority, thus creating a more democratic media. However, UGC could also lower the news standard especially when there’s a deadline to meet. Furthermore, it could pile pressure on news reporters as they try to determine the authenticity of the video. The excessive use of UGC could lead to the media’s over-reliance on social media resources. The fragmentary nature of UGC could also be harmful to the development of news media at the public domain. The study attempted to analyze the purpose behind a TV station’s adoption of eyewitness/netizen-provided third-party video (TPV), as well as its frequency of use. The study was divided into two steps. First, research samples for content analysis were collected through a selection of one month’s worth of news reports that were broadcasted by a terrestrial station at prime time. A total of 1825 samples were studied through quantitative research and analysis with regard to the application of TPV by TV news. At the same time, in order to explore a TV station’s motivation, willingness, standard and the purpose in applying TPV, qualitative research was conducted through an in-depth interview with nine representatives from the TV station. This group included journalists, cameramen, editors and seniors who were responsible for ordering daily news in the Newsrooms.

本論文主要在研究1995年立法委員選舉三黨競選文宣之異同，並根據James Grunig與Todd Hunt所建構的公關四模式，探討三黨文宣內容與表現手法，在公關四模式所呈現的面向；同時，也就一般文宣所探討的主題、政見內容、廣告設計、政治符號、語言使用、電視文宣長度等等，分析三黨間差異。 　　James Grunig與Todd Hunt認為，現代公共關係的運作可用四個公關模式囊括，此四個模式為：報業宣傳模式、公共資訊模式、雙向不對等溝通模式與雙向對等溝通模式。 　　本論文採用內容分析法，分析1995年三黨的報紙廣告、電視文宣與新聞稿。 　　研究結果發現： 　　一、三黨在不同媒體上使用不同的Grunig Model。國民黨文宣較常使用的為報業宣傳模式，新黨使用較多的為公共資訊模式，民進黨多為雙向溝通模式。 　　二、Grunig模式不同，競選文宣表現策略、文宣訴求、廣告設計因素、標題與文案可讀性、電視文宣語言使用、長度不同，報紙廣告政治符號並無差異。 　　三、三黨競選文宣在不同媒體上，表現策略、文宣訴求、報紙廣告設計、廣告刊登媒體、日期、版面、面積、電視文宣語言、新聞稿發表日期與數量皆不相同；報紙廣告政治符號、廣告標題、文案可讀性、電視文宣長度差異不大。 　　四、1995年立委選舉三黨競選文宣以攻擊對手為主，其次為塑造形象與塑請支持。政見內容集中在政府人事、政策與政績，政治結構與政治社群的議題很少被提及，可見台灣民主政治的共識極高。

2009年4月，墨西哥與美國西南地區出現人類感染A／H1N1新型流感病毒，此一新興傳染疾病在短時間內，擴散至全球各地。因媒體是社會大眾獲得健康風險訊息的主要來源之一，媒體呈現的H1N1新型流感樣貌，可能影響閱聽眾對此疾病的認知、態度，甚或行為。故本文研究目的有二，一為探討報紙媒體如何呈現H1N1新型流感新聞，分析新聞版面、性質、篇幅、主題、消息來源與圖表運用，二為檢視H1N1新型流感新聞內容是否聚焦風險不確定的面向，呈現公眾憤怨恐慌的要素，以及是否提供民眾評估風險的資訊。了解台灣報紙媒體如何呈現新流感相關議題，為國內媒體呈現傳染疾病的研究新增不同類型的個案。 本研究蒐集《中國時報》、《聯合報》、《自由時報》和《蘋果日報》，自2009年4月25日至2010年2月25日止，共1,324則H1N1新型流感新聞為樣本，採用內容分析法檢視四報H1N1新型流感新聞的特性與呈現的風險訊息。並依H1N1新型流感疫情發展分為五個階段，比較各階段報導呈現風險訊息之異同。 研究結果發現，主題分布依疫情階段而有顯著差異，雖「疫情現況」為各時期H1N1新型流感報導最常呈現的報導主軸，但各疫情階段報導的主題比例仍有不同，尤其疫情趨緩期的主題比重與其他時期差異較大。在主要消息來源方面，各疫情階段皆以「衛生單位官員」為最多，尤其至疫情趨緩期時，主要消息來源偏向更為明顯。 在報導呈現公眾憤怨恐慌的要素方面，以各時期呈現憤怨恐慌的要素總比例比較之，疫情升溫期呈現憤怨恐慌要素的比例為最多，至疫情高峰期與疫情趨緩期，呈現憤怨恐慌的要素之總比例則明顯減少。四報呈現憤怨恐慌的要素皆以「憤怨恐慌的修辭」為最多，高達近五成新聞出現「憤怨恐慌的修辭」要素。 在報導呈現風險解釋方面，以各疫情階段呈現風險解釋的總比例相比，疫情入台傳散期，報導呈現各項風險解釋的比例為最高，其次為疫情初始期，再次為疫情升溫期。四報呈現的風險解釋以「過程解釋」類訊息為最多，其次為「實用建議」類的訊息，而「定義解釋」、「風險程度」、「風險比較」類訊息則較少被提及。 報導圖表文字內容呈現方面，則發現除《蘋果日報》外，其他三報運用圖表的比重偏低，顯示H1N1新型流感報導運用圖表解釋風險仍不甚普遍。但包含圖表的報導，圖表文字多為「風險解釋」的訊息，常提及「過程解釋」與「實用建議」類資訊。研究也發現，新聞正文與圖表文字呈現相對應的風險解釋類型有顯著相關性，其中以新聞正文與圖表文字呈現「風險比較」的相關程度最高。 透過本研究分析發現，四報有部分報導凸顯風險不確定的面向，憤怨恐慌要素以「恐懼恐慌」、「疫情失控淪陷」、「衝突或矛盾」比例較多；在風險解釋呈現方面，則以「疫情數據資料更新」、「目前疫情傳佈範圍／地區」類的訊息為最多，「風險程度」、「定義」與「風險比較」等訊息則較少被提及。 假定報導提供風險解釋，可減少公眾因對風險的「不確定性」產生的憤怨恐慌，本研究發現提醒媒體實務工作者，記者在危機或風險事件發生，擔負風險溝通的責任之際，應提供閱聽眾評估風險的資訊，以清晰明確的文字或圖表解釋風險過程與民眾自我保護的等訊息，減輕民眾的憤怨不安或恐懼。 / In April 2009, Mexico and the Southwestern United States confirmed human cases of Influenza A/H1N1. In a short time, H1N1 influenza was spreading across the rest of the world. People obtain health risk messages mainly through mass media, so what the media cover about H1N1 influenza may do have influences on their audience’s cognition, attitudes, and even behaviors toward this disease. This study has two research purposes. First, it studies how the newspaper media cover H1N1 influenza by analyzing location of article, article type, news length, content about theme, news source, and usage of graphics. Second, it examines the coverage of H1N1 influenza to see if the media focus the facets of risk and uncertainty, present public outrage factors, and offer people the information to evaluate the risks. From this study, we can understand what related issues of H1N1 influenza were presented by four major newspapers in Taiwan, and to the study of coverage of domestic media on infectious diseases this adds a different case. It sampled 1324 H1N1 influenza news reports from Chinese Times, United Daily News, The Liberty Times, and Apple Daily, covered from April 25, 2009 to February 25, 2010. It adopted content analysis to examine these four newspapers about the characteristics of their H1N1 influenza coverage and their risk communication factors. And according to the development of H1N1 influenza in Taiwan, we divided the period into five phases, comparing the similarities and differences of news content among various phases. Results of content analysis showed that the distribution of news theme varies significantly among the phases, though “epidemiological description” is the main theme. There were differences in news theme proportion among the five phases, especially notable difference of the decreasing phase. And that main news source is health officials in all phases. Source bias was more obvious especially during the decreasing phase. In terms of the coverage of public outrage factors, the news content of the four newspapers showed that it has the most outrage factors during H1N1 influenza increasing phase. In the peak and the decline of H1N1influenza contagion, news content of outrage factors decreased significantly. The most presented outrage factors by the four newspapers is the “outrage rhetoric.” Nearly fifty percent of the coverage has “outrage rhetoric” factor. Regarding the coverage of risk explanations in news content, compared by phases, the spreading phase has the highest percentage of risk explanations of H1N1 influenza news, followed by the initial phase and then the epidemic increasing phase. Among the risk explanations presented by the four newspaper, the news group of “process explanations” was found the most, followed by the news categorized of “ practical recommendation,” whereas the news groups of “definitions”, ”risk level explanations” and ”risk comparisons” were seldom mentioned. On the news with graphics, except for Apply Daily, three other newspapers have low usage of graphics. It appears that for H1N1 influenza news it is not common yet to use graphics to explain risks. For those reports with graphs, they are commonly for “risk explanations” and they often mention of messages of “process explanations” and “practical recommendation.” In addition, this study finds that there is significant correlation between articles and graphs when they both present same risk explanations in the news content. To sum up, through this study we found some reports of the four newspapers highlight the risk uncertainty, among which outrage factors are presented with higher exposure of “fear/ panic”, “epidemic out of control”, and “conflicting reports.” On the coverage of 'risk explanations,” it has the most messages about “update the data of H1N1 influenza” and “current epidemic category and area,” whereas it has less messages about “definitions”,” risk level explanations” and ”risk comparisons”. This study used an exploratory framework that posits risk explanations can mitigate negative public reactions by communicating the hazard with clearer articles or graphics. Result of this study recommends when a crisis or risk event happens, media worker should take responsibility of risk communication, and provide accurate and clear risk information to the audience. Thus, it may alleviate the negative public reactions, like outrage, anger, worry, fear, and panic.

本研究旨在討論中國初中階段，7-9年級公民類教科書中品德教育的內涵，希望透過文獻探討了解中國初中公民教科書的發展及品德教育實施的背景，進一步分析中國政府期望培育的公民，其所需具備的品德內涵。本研究藉由內容分析法，採用量化的方式計算教科書中品德內涵及使用策略的次數及分布情形，同時輔以文獻探討的結果，進行質性的分析及討論。 本研究先進行文獻探討，提出當前中國品德問題的現象，以及各國將品德教育視為教育主流的趨勢，接著分析中國改革開放後對人才素質的重視，導出對初中品德教育實施之迫切。本研究以2003年通過的課程標準，「人教版」之《思想品德》及《歷史與社會》為研究對象，由中華文化的品德內涵以及馬克思主義、毛澤東思想及鄧小平理論等為主，輔以其他相關政策，發展出本研究之內涵類目，再根據專家編輯之類目修改之策略類目，由此展開初中公民類教科書之品德內涵分析。 本研究的結果如下： 1.依年級觀之，品德內涵分布呈現不連續。七年級重個體品德，八年級重人際及公民品德，九年級重公民品德；環境品德則散見於各年級課文之段落。 2.依主類目觀之，首重公民品德，次為個體品德；而人際品德分布比例偏低，環境品德明顯欠缺。 3.依次類目觀之，各有所偏重，呈現不平均情形。個體品德偏重自我概念，人際品德偏重尊重包容，公民品德偏重法紀概念，環境品德重視關懷環境。 4.教科書的品德內涵編寫符合學生年齡心智之發展，先是自身關係從個體、人際到國家社會，採「由近及遠」；次為內涵深度從個人觀念到公民知識，採「由淺及深」。 5.編寫策略方面，教科書中多用「提出問題」、「比喻及舉例」，較少使用「類推與歸納」、「相互對比」及「因果關係」。且依年級與主題差異，調整編寫策略，越低年級採用較多圖片，越高年級較多解釋說明。 / The study explores the content of character education in textbooks. The civic education textbooks of junior high school (from 7-9 grades) in China are regarded as object. First of all, the background and developing of the civic education textbooks could be understood through the reviewing of literatures. Secondly, different kind of character education contents that the citizens of China need could be analyzed. Thirdly, the numbers and distributions of character education contents and tactics we could be counted by the content analysis. The last but not the least, the results are analyzed and discussed by the literature reviewing. The study points out the appearing of the character education problems in China, and the trend of character education in countries. Then it exposes that government respects the quality of people, so they eager to implement the character education. The object of the study is the textbooks published by “people’s education press”, based on the course standard in 2003. The analytical table of contents is based on the Chinese traditional character education and the Marxism, Mao Zedong Thought, Deng Xiaoping Theory, and other important policies. The analytical table of writing tactics is based on the theory of professionals. According to two analytical tables, we begin to the study. The conclusions of the study are as follow: 1.According to the different grades: the 7 grade focused on self character, the 8 grade focused on interpersonal character, the 9 grade focused on citizenship character. The environment character is dispersed in the textbook. 2.According to main categories : the most important item is citizenship character, the second one is self character, the third one is interpersonal character, the last one is environment character. 3.According to the secondary categories: their distributions aren’t averaged. Self character focused on self-concept, interpersonal character focused on respecting and tolerating, citizenship character focused on the conception of law and discipline, environment character focused on caring environment. 4.The writing of the textbooks are following the tips: from person to the government, and from easy to hard. 5.The writing tactics of the textbooks: the main tactics are ”asking questions” and ”giving an example”; the least tactics are “reasoning and induction” , ”comparing” and ” cause and effect”. The lower grade prefers using photos and the higher one prefers using explanation.

本研究主要以2005年縣市長與縣市議員選舉為研究對象，增補過去網站評估指標之不足，以重新建構之親切性、互動性、資訊性、工具性、連結性、動員性、與涉入性七大指標，先以「內容分析法」針對候選人競選網站之呈現與候選人角色進行比較分析，探究選舉類型、候選人特質、政黨等因素在網站表現上是否呈現差異；其次，針對台北縣長候選人競選網站與部落格，「深度訪談」其建置者，比照北縣長候選人網站與部落格實際表現情形。 研究發現，「選舉類型」與「政黨類別」是影響網站表現的二個因素，縣市長候選人網站在親切性、資訊性表現均較縣市議員精彩；此外，候選人網站與部落格的表現出之差異與特色如下：一、政治性的網站，去政治化的部落格；二、部落格文章多以感性、正面為主；三、部落格較具候選人個人化色彩；四、候選人網站與部落格均以直接形象呈現為主；五、候選人部落格超連結運用情形仍未普遍；六、線上捐款尚未盛行。 本研究並發現，候選人部落格（Candidate Blog）普遍具有混雜（hybrid）的特質， 因此不適用於過去部落格之「非個人即議題」或「非議題即個人」全然武斷的劃分，建議後續在探討部落格時，應視「候選人部落格」為一獨立子題予以討論。

隨著經濟成長，高度競爭的生活環境造成人們睡眠品質不佳或失眠，多半是深受入睡困難、淺眠和早醒等困擾。因此，對於現代人逐漸願意投資在寢具和床墊產品只求一夜好眠。 床墊是為耐久財，生命週期長且消費者感知風險高，因此大多消費者在購買前會先進行相關資訊蒐集。網路的普及使得商品資訊在網路上公開，使得網路成為消費者購物前蒐集資訊的主要管道。而隨著web2.0的興起，消費者在網路上分享產品資訊的網路口碑有了爆炸性的增加，產生了讓廠商無法忽視的網路口碑效應。透過網路口碑的分析可以了解消費者與市場需求，提供廠商未來修正整體經營策略。 本研究透過網路蒐集網路口碑進行內容分析法，瞭解消費者選購床墊的決策流程以及對國內外高價品牌床墊的評價。從研究結果可以發現，近四成的消費者是為了改善睡眠品質而產生購買床墊的需求。實體通路及網路是消費者主要蒐集資訊的管道。在評估床墊時，消費者重視床墊品質、價格以及軟硬度，他們在意床墊和彈簧的設計以及床墊軟硬度。而有近五成五的消費者是偏好較硬床墊。近九成九的購買管道為品牌床墊專賣店和一般床墊經銷通路居多。約1%的消費者由於網路購物的七天鑑賞期而選擇在網路購物平台購買。近七成五的消費者購買後表示滿意，近二成五的消費者購後仍不滿意床墊與彈簧的設計與材質，以及依舊腰酸背痛等。 消費者對於國內外床墊品牌的正面口碑多於負面口碑，其中消費者對席伊麗品牌形象最佳，負面評論少。而消費者對本土床墊品牌，如：德泰彈簧床、老K牌彈簧床和10 Days的品質也有正面的評價，但對於品牌形象與經營則保持負面的態度，建議未來應針對加強品牌權益的目標，調整行銷策略。 / With economic growth, a highly competitive environment results people in poor quality sleep or insomnia. Most of them suffer from difficulty in falling asleep, light sleep and wake early. Therefore, people are more and more willing to invest in bedding, pillow and matress just for a good quality sleep. Due to the mattresses are durable goods with long product life cycle and perceived risk, consumers usually spend a lot of time to study the mattresses before purchasing. On the other hand, with the universal of the Internet and the growth of web2.0, the blooming e word-of-mouths (eWOM) makes consumer tend to uderstand products in advance by reading comments. That indeed cause a serious effect on eWOM for firms who should not ignore. Through analyzing the eWOM, firms could understand the trend on the demand side then modify their strategies. This study collected eWOM from the Internet and use content analysis to understand consumer purchase decision process as well as the consumers’ insights into upscale mattresses. From the results, we could know that almost 40% of consumers buy a new mattress for improving sleeping quality. They usually collect the necessary information by visiting physical channels and surfing on the Internet. They evaluate the mattresses quality, price, softness and firmness. They care about mattresses and springs’ design and matieral. Almost 55% of consumers prefer to buy a firm mattress. Almost 99% of consumers buy mattresses at the physical channels. Rest of consumers buy mattresses on e-commerce due to the 7-days return warranty. Almost 75% of consumers feel satisfied after purchasing. Rest of them are not satisfied at the mattresses and springs’ design and material and uncomfortableness. Consumers gave more positive comments than negative comments on the selected mattresses brands. Sealy had a reputation on its brand image and quality; King Koil, The-Tai Mattress, Kingbed, Tempur and 10 Days are all well-know for their quality as well, but still had some negative comments on the brand image and price. After the eWOM studies on each selected brand, this study gave suggestions to each brand for its future marketing strategy.

新聞報導在現今社會中為最便利與即時的資訊來源，也是公司與管理階層用來發布年度表現與其他重要消息的管道。本研究想要去找出新聞報導的內容與股票市場的反應之間的關連性，以及財務報表附註提供比新聞報導更多的其他資訊。 本研究以2013年度臺灣90家上市公司為樣本去探討股票市場與新聞報導及財報附註之間的關係。藉由內容分析法的方式去評估新聞報導與財報附註中的正向、負向情緒以及兩者之間的資訊差異以及兩者對股票市場的影響。藉由兩種不同的資訊來源，找出股票市場對於此兩者是否有不同的反應，並從中判斷兩種資訊內容的差異。 本研究發現新聞報導中的正向情緒與股票市場有正向的關連性，然而無法顯著證明在市場反應方面，財報附註能提供比新聞報導更豐富的資訊。 / Financial news articles are the most convenient and timely information in today’s world. Companies and managers can announce current year performance and other concurrent disclosures to investors and stakeholders by financial news articles. This study hopes to find the relationships between financial news articles and the stock market and the information content gap between financial news articles and footnotes to financial statements. This study uses 90 listed companies in TSE of 2013 to test stock market responses to the information content in the financial news articles and footnotes to financial statements. This study implements content-analysis technique, which count words for characterizing as optimistic and negative tone and helps to decide the abundancy of information content elaborated, to find the information content to stock market reactions and compare the information content gap between financial news articles and footnotes to financial statements. This study finds that optimistic sentiment expressed in financial news articles positively relates to the stock price movement. However, this study is unable to reach a conclusion that information disclosed in the footnotes to financial statements is significantly enough to represent the existence of information content gap as compared to financial news articles.

Abstract The current study is a content analysis of airlines’ printed ads, exploring an intersection of country-of-origin (COO), advertising appeals (rational and emotional), and cultural values (Eastern or Western). The study focuses on airlines advertising to understand the role of COO and its interaction with ad appeals and cultural values. The goal of the study is to explore the ways in which airlines or service businesses (selling intangible products) communicate with consumers about the values and meanings in their advertising, especially since the market for travel services is growing and the airline industry is facing drastic competition. The statistical analysis showed clear consistent patterns in the use of COO and other advertising appeals: the ads that used COO are more likely to use emotional appeals and express more Eastern values. Adding to our understanding about the branding of airlines, the findings are in line with the literature that claimed emphasis on emotional aspects for service advertisements. Implications for practitioners are also discussed. Key words: airlines, country-of-origin, services, advertising appeals, cultural values, content analysis / Abstract The current study is a content analysis of airlines’ printed ads, exploring an intersection of country-of-origin (COO), advertising appeals (rational and emotional), and cultural values (Eastern or Western). The study focuses on airlines advertising to understand the role of COO and its interaction with ad appeals and cultural values. The goal of the study is to explore the ways in which airlines or service businesses (selling intangible products) communicate with consumers about the values and meanings in their advertising, especially since the market for travel services is growing and the airline industry is facing drastic competition. The statistical analysis showed clear consistent patterns in the use of COO and other advertising appeals: the ads that used COO are more likely to use emotional appeals and express more Eastern values. Adding to our understanding about the branding of airlines, the findings are in line with the literature that claimed emphasis on emotional aspects for service advertisements. Implications for practitioners are also discussed. Key words: airlines, country-of-origin, services, advertising appeals, cultural values, content analysis