台灣的外交處境向來艱困，一方面在爾虞我詐的現實國際政治環境求生存原本不易，復以我國駐外人員相較於歐美等先進國家駐外人員而言，駐外工作更為艱辛。為能提供駐外人員相當的奧援與誘因，讓正在前線服務的駐外人員全心投入拓展我國際生存空間、維持國家利益的外交工作，亦為吸引優秀人才投入外交行列。惟有公平合理的待遇制度，不但可以吸引及留住人才，並且可以滿足工作者在生理、安全和社交上的需求，甚至提升自尊的感覺和自我實現的機會。 我國駐外人員的待遇除了無法適時隨國外政經條件而調整外，薪俸結構本身亦缺乏調整匯兌風險之設計，使得我國駐外人員待遇產生種種不合理現象，近年來由於駐地生活環境變遷及國際油價波動劇烈，造成通貨膨脹等因素，部分駐外館處所在之駐在國之經濟、社會、民生等發展現況或生活艱困程度均產生變化，為合理反映各駐地之實際生活現況，宜建立彈性調整機制，以檢視各駐地地域加給支給數額合理性之必要。 鑒於上述研究動機，本論文藉由文獻分析及德菲法為研究方法，經由專家一致性意見，探討「我國駐外人員待遇制度」之合理性，發現我國駐外人員待遇結構、待遇調整、地域加給標準及匯兌損失等方面的問題，並據以提出相關建議，期使我國駐外人員待遇制度更臻於合理。 / Taiwan's diplomatic situation always encounters with difficulties. For one thing, it is not easy to survive in the international political environment of reality. For another, our diplomats confront more frustration than their counterparts of the Western countries. We should provide more supports and incentives to propel the frontline diplomats to concentrate on the expansion of our international space and the protection of our national benefits, and additionally, to recruit more outstanding diplomatic potential elites. Justly and reasonable compensation system not only attracts and retains talents but fulfill the workers’ physical, security and social needs. The self-esteem can be promoted and the self-realization can be also achieved. The compensation system of our diplomats stationed abroad is not adjusted in accordance with overseas political and economic situations conditionally, and the compensation structure lacks in readjustment to the risk in currency exchange fluctuations, resulting in various unreasonable phenomena. In recent years the station environments have been changing and the oil price has been swaying, causing the inflation as well as the vicissitudes economically, socially, and in livelihood. Thus, we should build a flexible mechanism in inspection of compensations and bonuses to reasonably reflect real life conditions at stations. Based on the research motivations mentioned above, this paper investigates the reasonableness of our Compensation System of Diplomats Stationed Abroad by the literature review and the Delphi method with the experts’ unanimity. Besides, it also seeks to disclose the problems in the compensation structure, adjustment, bonuses and exchange losses, and to propose suggestions to improve the system.

合理性理論認為，公司實際的環境績效必須與攸關公眾的期望一致，否則便出現合理性威脅。有合理性威脅的公司，必須向握有公司存續經營准駁權的攸關公眾揭露環境資訊，以合理化其永續經營的權利。為了探究管理當局公開環境揭露的誘因，本研究即根據合理性理論，以我國上市公司中合理性出現威脅的公司為對象，針對該等公司的年報環境揭露程度進行研究，探討攸關公眾之期望與公司年報環境揭露程度間的關係。 本研究之樣本係為60家過去環境績效表現不佳的上市公司，研究期間為民國89年，同時採用數量評估和品質評估兩種評分方式，在對資料之分配進行常態性檢定後，以Spearman等級相關和Mann-Whitney U test進行檢定。 實證結果顯示：（一）在敘述性統計方面，各公司均以「公開發行公司年報應行記載事項準則」所規定的應行記載事項為揭露架構，且多以表格或分點、逐項的方式進行說明，揭露項目雖然一致但揭露內容卻有各自表述的情形。若將數量和品質評估進行比較，染整業及染顏料業之揭露係以宣揚和美化性質的陳述為多，較少論及具體的環保措施，而石化業、化工業和鋼鐵業所揭露資訊的質和量則均高。（二）在假說檢定方面，年報環境揭露程度與平面媒體報導程度、公司規模、所有權結構成顯著正相關。食品、飼料及肥料業可能因為污染問題以及環保訴求略異於其他產業，故年報環境揭露程度顯著異於他業；石化業和化工業則可能因為長年積累的污染問題，使得攸關公眾關切甚殷，故受到合理性威脅的影響較大，其年報環境揭露程度亦顯著異於其他產業。綜合本研究的實證結果，以揭露品質進行的測試多為顯著正相關，較能支持合理性理論的推論，可見國內管理當局認為，當公司實際的環境績效不符攸關公眾之預期，在年報中採取較高程度的環境揭露品質能有助化解合理性威脅，以爭取公司之永續經營權利。 / Legitimacy itself has been defined by Lindblom（1994）as a condition or status which exists when an entity，s value system is congruent with the value system of the larger social system of which the entity is a part. When a disparity, actual or optional, exists between the two value systems, there is a threat to the entity，s legitimacy. Based on the social contract concepts described above, legitimacy theory posits that environmental disclosures（EDs） are made as reactions to disparities, which threaten the sustaining rights of corporations, between relevant publics， expectations and actual performance. In other words, corporations legitimize its existence through making EDs. This study，s objective was to investigate management，s motivations of publicizing EDs voluntarily based on the legitimacy theory. We sampled 60 listed companies which had unsatisfactory past environmental performance. We studied the relationship between their annual reports， ED levels and relevant publics， expectations. After coding these companies， EDs on their 2000 annual reports by using both quantity assessment and quality assessment, we tested hypotheses with Spearman rank-order correlation and Mann-Whitney U test. The results were summarized below. First, based on descriptive statistics, we found most companies， EDs were in compliance with the required disclosure items regulated by law. However, every company had its own interpretation of what each requirement really meant. Regarding the results of two methods of enumeration, the Dyeing industry，s quantitative disclosure levels were high but its qualitative disclosure levels were lower. Petroleum and chemical industries， disclosure levels were very high in terms of both methods. Second, hypothesis testing showed that annual reports， ED levels were positively correlated with the level of print media coverage, firm size, and ownership structure. In addition to food, feed and fertilizers industries, petroleum and chemical industries， ED levels were also significantly different from other industries. Additionally, the qualitative disclosure evidence presented more persuasive results than the quantitative one in our findings. The hypothesis that corporations facing more print media coverage on their environmental performance would legitimize their sustaining rights by making better quality environmental disclosures was supported.

本研究從公平合理性的角度探討我國政府機關的待遇制度，並分析制度設計和執行上的優缺點及指出所遭遇的困境，進而提出具體的參考建議。 待遇制度的訂定有相當多的理論基礎，本研究選擇薪資管理理論、工資理論、滿意理論、公平理論及期望理論、激勵－保健二因素理論、多重構面待遇滿足感等理論作介紹，試圖從中尋找我國政府待遇制度的立論依據。又為借鑑國外的經驗，同時進行瞭解及比較世界上幾個先進國家如美國、英國、法國、德國和日本的公務員待遇制度，併同和我國關係日益密切的中華人民共和國之國家公務員工資制度進行分析及比較。 公平合理原為精神層次的抽象概念，與之類似的用語尚有正道、正義、公道、均衡、理性、公正、協調等。本研究將以所設計之用以檢視待遇制度具有公平合理性的八項指標：衡平性、補償性、差別性、公開性、效率性、程序性、參與性以及彈性，設計實地訪談的非結構式問卷，並尋求對待遇制度具有規劃或執行經驗的政府機關主管及專家學者，進行深度訪談，藉以瞭解我國政府待遇制度設計和執行的實然狀況。 經參考國內、外的相關資料，及依本研究設計之指標進行實地訪談的結果，發現我國政府的待遇制度在規劃和執行上所遭遇的若干困境：無法達到絕對衡平、尚未具補償意義、本俸及專業加給未作差別性的設計、缺乏公務人員參與意見表達、績效獎金成本太高，效果有限、欠缺公正的制定及調整程序、法制化與彈性的兼顧、民間薪資調查作業及待遇支給應與個人貢獻相符合等，並針對所發現的問題提出研究建議，期使我國公務人員的待遇制度更臻於公平合理。 / This research reviews the compensation system of our governmental institutes basing on equity and justice angle, it also analyzes system design, advantage and discrepancy under execution, and points out the predicament encountered, further; it has provided concrete proposal for reference. There are plenty theories about establishment for compensation system; this research has selected Salary Management Theory、Wages Theory、Satisfaction Theory、Equity Theory and Expectancy Theory 、 Motivators–Hygiene Two-Factor Theory、Multi-construction Compensation Satisfaction etc as introductions; it tries to find the theory basis of compensation system of our government. Furthermore, for referring to foreign experience, it proceeds in understanding and comparing with several advanced countries like USA、United Kingdom、France、Germany and Japan regarding their official compensation system simultaneously, as well as combining official wage system of People’s Republic of China who is closer and closer to us in order to proceed analysis and comparison. Originally, equity and justice are spiritual abstract concept, there are other similar words such as rightness、fairness、moderation、balance、sense、reasonableness、compromise and so on. This research will check the compensation system with it design for reaching eight targets which are equity and justice : Equality、Compensability、Difference、Openness、Efficiency、Procedure、Participation and Elasticity, to design qualitative interviewing non-construction questionnaire, to look for and deeply visit chief, specialist and scholar of governmental institute who already have planning and executing experience on compensation system in order to understand real situation about design and execution of compensation system of our government. After referring to related national and foreign information, as well as the result from proceeding in-depth interviewing in accordance with the target designed by this research, it has found out some predicaments encountered during planning and execution from compensation system of our government: absolute balance cannot be reached、compensation meaning has not been accomplished、differential design for base pay and professional allowance have not been finished、officials did not participate in expressing their opinions、high cost on efficiency bonus、the effect is limited、short of equity establishment and adjustment procedure、cannot consider both systemization and elasticity、civil salary investigation and compensation pay should be matched for individual contribution etc. Besides, it has provided suggestions focusing on the problems found, anticipate that compensation system in our country can be more equity and justness.

隨 國家經濟發展，薪資所得者必佔就業人口的絕大部分，而租稅結構中直接稅比重 亦漸形提高，薪資所得者的所得稅負擔便普受社會大眾所關切，當今輿論咸認一般薪 資所得者租稅負擔過重，然實情如何？此為本文主要研究動機。本文共分七章，約四 萬字。針對我國薪資所得者租稅負擔（以綜合所得稅負擔為主）問題予以探討。前半 部就薪資所得稅是否應輕課、其對工作意願的影響，及通貨膨脹所造成稅負加重情況 加以研究，後半部就我國實際資料予以客觀分析，結果顯示，就總體而論，其稅負並 未過重，可是就課徵公平性與合理性而言，當今的稅制值得商權。解決之道，除加強 其他來源所得稽徵外，對薪資所得者的各項租稅優惠方法及增進課徵合理化的改革措 施，宜積極採行，以期租稅負擔公平，提高全民福利水準。

本論文主要任務為探討哈伯瑪斯（J?rgen Habermas, 1929-） 於《溝通行動理論》（Theorie des kommunikativen Handelns, 1981） 中生活世界概念與其普遍語用學之關聯

本研究探討中文讀者對於中文雙字詞的早期語意處理，特別要探討的是中文讀者是否能在凝視一個中文雙字複合詞之前，即可提取該詞的語意資訊。在中文的閱讀研究中曾經發現單字的語意資訊可以在該單字被凝視之前提取，不論是成詞的單字或是多字詞其中的組成單字。也有證據顯示中文雙字詞或雙字複合詞呈現在中央視野時的處理方式是整詞處理。由於事實上就詞長來看，雙字詞的詞類數量為中文詞類的最大宗，也是最常被使用的詞類，因此中文雙字詞語意處理的時間歷程便是本研究的研究目標。 　　實驗一旨在檢視雙字詞的語意資訊是否能和單字一樣，在被凝視之前即被提取。本實驗採用邊界典範（Boundary paradigm, Rayner, 1975），除了目標詞預視（identical preview）之外，本實驗亦包含語意相關預視（semantic-related preview）、語意無關預視（semantic-unrelated preview）及非詞預視（nonword preview）。實驗發現語意相關預視能促進目標詞的處理。然而和預視空間（preview space）及預視時間（preview time）的交互作用則顯示語意預視效益（benefit）在預視空間較大的時候會隨著預視時間拉長而增加，在預視空間較小的時候，則會隨著預視時間漸減。 　　在實驗一中，語意關聯性的高低和該詞合理性（plausibility）的高低是共變的，因此這兩個要素構成一個混淆的因子。語意相關預視和語意無關預視之間的效果有可能來自語意關聯性的差異，或是來自在句中合理性的差異。合理性同時也能解釋在為何在實驗一中，不合理的語意無關預視在目標前詞（pretarget）上造成較短的閱讀時間。為了解決這項混淆的因子，實驗二因此採用對目標詞預視、語意相關預視、及語意無關預視都合理的句子。結果發現，語意預視的主要效果消失。然而交互作用的模式則顯示出，語意預視效益在較長的預視時間、較大的預視空間下仍會存在。但在較小的預視空間下，會隨著較長的預視時間而轉為耗損（cost）。實驗二的結果因此提供證據支持在沒有合理性的交互作用下，中文雙字詞的語意預視效應仍會發生。最後，兩個實驗的差異顯示在中文閱讀中存在合理性的預視效益，此結論和之前中文閱讀的研究結果一致。 / The present study investigates the early semantic processing of Chinese two-character words by Chinese readers. Specifically, whether Chinese readers are able to extract semantic information of an up-coming two-character compound as a whole when the word is yet being fixated. In Chinese, it has been demonstrated that semantic information can be extracted from a single character, whether it is a word or part of a word, before the character is being fixated. There is also evidence for whole word processing of foveally presented two-character compounds/words. Since two-character words actually constitute the majority of word type and are used most frequently in total, the time course of processing the meaning of such combination of characters during reading is then the goal of this study. The first experiment aimed to examine whether semantic information of a two-character word can be extracted before it is fixated, as what have been found for single characters. Boundary paradigm (Rayner, 1975) was used, with identical, semantic-related, and semantic-unrelated words, as well as nonwords as preview. Semantic-related preview did facilitate target word processing. The interaction pattern of the effects with preview space and preview time, however, showed that semantic preview benefit could increase with preview time with small preview space, but decrease with preview time under large preview space. A possible confounding factor in the first experiment was the overlap between semantic relatedness and plausibility. The effect between semantic-related and semantic-unrelated previews could be of semantic or plausibility nature. Plausibility may also explain the shortened fixation duration found in Experiment 1 when implausible semantic-unrelated preview was presented parafoveally. Experiment 2 then solved this confounding by using sentence frames which are plausible for identical, semantic-related, and semantic-unrelated previews. In Experiment 2, main effect of semantic preview benefit disappeared, while the interaction patterns showed that such benefit existed for large preview space with long preview time, but became cost for small preview space with long preview time. The results of Experiment 2 thus provide evidence for semantic preview effect of Chinese two-character words without the interaction with plausibility. Finally, the discrepancies between the two experiments indicate the existence of plausibility preview benefit, which previous studies have suggested to exist in Chinese.

博士(社会学) / 第121号 / 4, v, 183p / 一橋大学

京都大学 / 新制・課程博士 / 博士(教育学) / 甲第24359号 / 教博第289号 / 新制||教||217(附属図書館) / 京都大学大学院教育学研究科教育学環専攻 / (主査)教授 楠見 孝, 准教授 野村 理朗, 准教授 高橋 雄介 / 学位規則第4条第1項該当 / Doctor of Philosophy (Education) / Kyoto University / DGAM

京都大学 / 新制・課程博士 / 博士(工学) / 甲第23879号 / 工博第4966号 / 新制||工||1776(附属図書館) / 京都大学大学院工学研究科機械理工学専攻 / (主査)教授 椹木 哲夫, 教授 松野 文俊, 教授 松原 厚 / 学位規則第4条第1項該当 / Doctor of Philosophy (Engineering) / Kyoto University / DFAM

遺產稅和贈與稅富有平均財富分配的社會意義，而我國歷年來徵收情形不佳對平均社 會財富少有貢獻，因此本文就遣產和贈與稅理論方面著手，研析其經濟效果，進而比 較中、美、英、澳、紐、義、荷、盧、比、瑞典、芬、丹、挪、奧、瑞士、愛、西、 葡、法、德、韓、日、新、菲、馬、香、肯、巴、印、迦、孟、坦、斯、波、札那、 賴索托、馬拉威等三十六個國家的稅制和稅收情況，藉以檢討我國目前稅制的合理性 並提出改革方向的建議。 第一章緒論，說明研究目的和方法。第二章分析遺產和贈與稅對改善財富分配不均、 資本蓄積、投資等方面的效果。第三章是遣產和贈與稅制的國際比較。第四章說明我 國徵收實況，並加以檢討。第五章則是結論與建議。