當我們在處理語句的訊息時，即使接收到的訊息是處於一種模糊不清的狀態之下，我們仍然可以藉由語境或者是儲存在長期記憶中的知識表徵來幫助我們理解語句。然而，在可以被視為一般語句處理的篇章中以及去除儲存在長期記憶的知識表徵的非篇章段落中的基本的言語的處理單位，甚少被提及。在本文中，我們將探討在兩種韻律結構的篇章語句以及非篇章為主的言語基本處理單位為何。 接著，我們將用具有心理實證的語句基本單位檢視詞彙學派以及範疇學派在句法分析上所使用的初始單位，探討哪一個學派的句法分析同時具有理論性以及實證性的證據支持。此外，經由探究韻律結構、詞語分斷之間的互動，來檢驗語言以及句法的獨立性假說。更進一步的，我們比較男女之間，對於語句提取的效率是否存有差異。分別有六男、六女，共十二名的大學生參與這次的實驗。實驗的材料是由實驗者將兩種韻律結構的篇章以及非篇章的段落分別錄音之後，讓受試者對所聽到的語句，做斷詞的工作。我們使用分斷派典以及統計考驗，來驗證本文中提出的各個假說。結果發現，在相似於我們一般說話語句的篇章中，基本處理的言語單位是詞，而在去除韻律結構以及分篇章為主的段落中，處理的基本言語單位是音節。這樣的結果符合工作記憶模式的預測。另外，詞彙學派的句法分析得到了理論上及實證上的支持。構詞、音韻、句法、以及長期記憶中的知識表徵，應該被視為是一個整體，而非句法、語言是獨立於整個認知系統之外的。至少，在本文中，利用語句產生證據來看，是反駁這個觀點的。大體上，男女之間對於語句處理的基本單位是沒有差別的，但似乎女孩子在語句產出時，更依賴韻律結構存在的與否。作者在文中提出了社會語言學的解釋。由本文可以得知，在語句產出的證據看來，詞彙句法學派得到了理論上及實證上的支持。語言是和整個認知系統互動的一種機制。而男女在提取言語單位上的效率並無不同。 / It is widely accepted that the routine of the perceptual processing of ongoing speech can be comprehended even in a degraded quality through the aid of the context or real-world knowledge stored in LTM. However, the basic units processed in the discourse-based text that can be recognized as the normal sentential input and those processed in the non-discourse-based text which removes the contribution of the knowledge representation stored in LTM are not yet investigated. In this study the basic units processed in these two textual patterns were discovered. The basic unit processed in normal prosodic, discourse-based text was employed to resolve the controversy between lexicalists’ and categorical syntacticians’ primitives of syntactic analyses. In addition, purposes of the interaction between prosodic patterns, namely the prosodic pattern, prosody-free pattern and the syntactic segmentation were examined to testify the autonomy hypotheses whether they gain the support from the speech production. Furthermore, the retrieval efficiency between genders were analyzed as well to investigate whether different genders employed different retrieval efficiency in different textual and prosodic patterns. 12 undergraduate students, six male and six female students participated in the two experiments. Discourse-based texts with two prosodic patterns and non-discourse-based pattern were recorded in the auditory form to conduct the experiments. Segmentation paradigm and statistical analysis were used to make the production analyses. Results indicated that a word is the basic unit processed in the prosodic, discourse-based text while a syllable is the basic unit processed in the prosody-free discourse-based text and non-discourse-based text which confirms to the prediction of WM model. The evidence favors lexicalists’ primitive of syntactic analysis psychologically. The cooperation between morphology, syntax, phonology and knowledge representations in general cognitive system argues against the autonomy hypotheses. Language should be recognized as a submechanism embedded in the cognitive system. The results suggested that, in general, there was no difference between genders but it seemed that female subjects tended more to rely on phonological cues. A plausible sociolinguistic reason was proposed. The results suggest that lexicalists’ primitive for syntactic analysis has theoretical as well as psychological support. In speech production, language seems to interact with other cognitive mechanisms rather than isolate to form an independent, self-contained domain. No retrieval difference exists between genders.

本文以日內資料研究台灣證券交易所於2005年3月1日實施股價升降單位新制後，市場交易因子與股價報酬波動率的變化；延伸討論市場參與者對新訊息之反應，進而評估實施股價升降單位新制之成效。本文首先比較四種常用來衡量報酬波動率的方法，並從中挑選出最穩健的測度方式；接著藉此分析股價日報酬波動率與市場交易因子之間的關係；最後，由於日內股價報酬波動的軌跡呈現U型曲線，為突顯波動較劇烈之時段股價報酬波動率是否亦隨股價升降單位縮小而趨緩，故著眼交易日開盤後一小時及收盤前一小時，再次檢驗上述關係。實證結果支持股價升降單位縮小使實現波動率大幅降低且交易筆數密切影響股價報酬波動率，且不論在日資料與日內資料都呈現相似結論；並發現愈接近開、收盤的時間點，股價報酬波動率降低比例亦愈大，顯示升降單位新制達成政策目的。 / In this study, we address the impact of the tick size reduction on the Taiwan Stock Exchange on March 1, 2005. We propose to investigate the variations of trading activities and return volatility, discuss investors' behaviors to the new information and evaluate the tick size reduction by analyzing intraday data. First, we select the most robust volatility measure for our study from four commonly used ones. Second, we examine the relationship between daily return volatility and trading activities. Eventually, due to the commonly observed U-shaped pattern of intraday return volatility, we re-examine the intraday relation between return volatility and trading activities. Our empirical results based on the robust realized volatility confirm that both daily and intraday return volatility decline significantly after the tick size reduction, and number of trades is a prominent trading factor in explaining realized volatility. More interestingly, we observe that the percentage decrease in realized volatility is most pronounced for trading sessions near the beginning or the ending of each trading day. Overall, our empirical findings support the arguments for tick size reduction intended by policymakers.

本研究旨在探討內部稽核單位規模之影響因素，透過問卷調查方式向國內上市櫃公司的稽核主管蒐集相關資料，藉此瞭解內部稽核單位的運作情形與稽核主管對其單位規模未來變動的看法。本研究發現： 1.內部稽核之功能對稽核單位規模有正向顯著的影響，顯示我國上市櫃公司係依據其內部稽核功能之強弱，以決定其稽核單位的規模。 2.內部稽核功能的影響因素係以機構的內在管理因素為主，包括治理單位的重視與要求、公司之資訊透明度以及組織內其他部門的配合，而內部稽核的相關法令規範亦為影響稽核功能的因素之一。 3.上市櫃公司稽核單位的規模在近三年來大多為持平的狀態，而目前的員工人數，仍以1至2人的小規模單位為主。我國稽核單位普遍面臨人力不足的情況，主要原因為機構所設定的內部稽核功能超過稽核單位的人力，以及缺乏特定專長的人員。目前稽核單位多採取減少低風險項目的稽核、提昇稽核效率與加班等方式，以因應人力不足之限制。 4.非金融業稽核主管，其大多認為未來稽核單位規模將持平；而金融業稽核主管則有近半數認為其單位規模會逐步增加，顯示金融業對於內部稽核單位的擴充較具信心。 / This purpose of this paper is to investigate the factors that significantly influence the size of a firm’s internal audit department (IAD). This paper also reports the status of IAD operations and chief audit executives’ (CAEs) opinions regarding the possible change in size of their departments. A research questionnaire was sent to the CAEs of listed companies in Taiwan to collect data for empirical analysis. The main conclusions of this study are as follows. 1.Internal audit functions positively influence the size of IAD. Most organizations determine the size of their IADs in accordance with their expected functions of internal audit. 2.There are four factors affecting the functions of internal audit, namely, the board of directors’ emphasis on internal audit, corporate information transparency, other departments` cooperation and coordination with IAD, and the laws and regulations on internal audit. 3.The size of IAD remains stable for the past three years. The size of IAD is very small. For most IADs, there are only 1 to 2 auditors, and lots of IADs are experiencing shortage in manpower. The shortage is mostly due to the board’s expectation of IAD exceeds the current capability of IAD and its lack of specialty personnel. To overcome the constraint in manpower, most IADs decrease the audit of low-risk items, increase audit efficiency and/or work overtime. 4.Most CAEs believe that the size of their IADs will not change significantly in the near future. However, the CAEs in the banking industry generally believe that the size of their IADs will increase gradually.

時間序列中對於模式階數的選取，一直是重要的課題。從過去文獻研究得 知，大多數的討論都局限於平穩的模式。然而近年來，非平穩型序列逐漸 成為各學者研究的方向。因此，一個能協助研究者適當處理資料的方法， 如採取適當的單位根檢定，是進行實證分析時所必需採行的程序。在本篇 文章中我們是採用單位根檢定來決定差分階數，然後再結合 Pukkila et al.(1990)所提出的選模方法決定p、q的階數(簡稱PKK選模法)經由本文模 擬結果所得之結論為當序列為平穩型時，直接用PKK選模法來進行階數的 選取，能得到較強的選模能力 。但當序列為非平穩型時，則建議先以單 位根檢定來決定差分階數，再佐以PKK選模法決定p、q階數。

向來公私部門合作參與公共任務，均著眼於給付行政的面向，管制行政中的私人參與似乎離不開行政助手、專家參與及行政受託人等功能民營化的思維或是自治行政的想法。但是，傳統範疇並無法因應介於國家與社會間多元的合作管制型態。納入社會自主管制的觀點一方面能夠掌握私人參與管制任務全貌，他方面能夠從規範面回應傳統管制手段在現實面遭遇的困境。 社會自主管制作為私人參與管制任務的型態，在規範制定與規範執行層次乃跳脫傳統行政助手、專家參與及公權力委託制度的思維，其中最重要的型態係經國家認可單位以行政認證的方式加入管制結構，並與受規範對象經由驗證形成法律關係。由於憲法規範層次上並沒有明確肯定或否定自主管制之運用，在補充性原則、合作原則與效率原則的支持下，得容許社會自主管制的存在。惟管制者利用該制度遂行管制目的時，必須顧慮憲法揭示的基本原則，特別是國家從管制任務的履行責任退出仍必須經受國家保護義務的檢驗，以及隨之而來的擔保責任。由於私人被整合於管制任務中，使得原本存在於國家與受規範對象、受保護對象的三方關係變得更為複雜。面對社會自主管制中私人間多邊利益衝突，行政法律關係之活用係掌握國家、參與管制任務的經認可單位、受規範對象與受保護對象間法律關係之樞紐。 社會自主管制作為管制策略，與傳統管制手段並非擇一關係，而是互補關係。唯有建立對社會自主管制機制的正確認識，方有法政策論上理性評估與策略運用的空間。其策略性運用的準則主要繫諸於系統外部受規範對象的風險程度以及國家自身規範系統內部的複雜度，除此之外，也必須衡酌社會力的發展程度與自主管制失靈風險的回復可能性。經由有效運作的自主管制，能夠讓管制主體在最適化履行管制任務的考量上，更具彈性；在私人自為管制主體參與共通福祉分工實現的過程上，激發社會部門的責任意識。

本研究旨在探討台灣上市、上櫃及公開發行及其他類型公司在不同治理單位架構下，內部稽核單位的角色是否會有所差異。本研究深入分析前項差異，藉以瞭解我國公司內部稽核之功能及其影響因素。本研究發現： 1.內部稽核協助「內部控制」、「風險管理」及「公司治理」之功能並未因公司治理單位架構的改變而有顯著差異。內部稽核功能已受到企業一定程度之重視，即使公司治理架構正處於轉型過程，內部稽核單位仍可發揮其功能。 2.設置審計委員會之公司提供較多預算及人力，有助於年度稽核計畫與業務的執行，顯示公司治理單位架構的改變，會影響稽核預算及人力配置。 3.公司設置審計委員會，有助於提升「內稽單位給予的建議更容易被採納」、「內稽單位與治理單位互動增加」、「內稽主管更多機會參與策略制定」、「內稽單位查核工作之執行更為順利」、「內稽單位獨立性增加」、「內部稽核預算增加」及「內稽單位更能協助企業進行風險管理」等七項內部稽核功能。 / This purpose of this research is to investigate the effect of a public company’s corporate governance structure on its internal audit activity’s role in Taiwan. This research analyzes the above effect to understand the functions of public companies’ internal audit activities and the factors affecting these functions. The main results of this study are as follows. 1.The internal audit’s functions of assuring "internal control", "risk management" and "corporate governance" do not show significant differences with changes in corporate governance structure. The internal audit functions are well recognized. Even if the corporate governance structure in Taiwan is in a transformation process, the internal audit activity can still fulfill its functions. 2.The company with an audit committee provides more budget and manpower to facilitate the performance of annual audit plan and related activities. That is, the changes in corporate governance structure do have an effect on the internal audit activity’s budget and staffing. 3.For the companies with audit committees, they have the following characteristics, i.e., ”internal audit activity’s recommendations are more likely to be accepted”, ”increased interaction between the internal audit activity and corporate governance members”, ”the chief internal auditor has more opportunities to participate in strategy formation”, ”the internal audit activity perform their works more smoothly”, ”higher independence for the internal audit activity”, ”higher budget for the internal audit activity”, and ”the internal audit activity can further assist the company in managing risks”.

檔案是產生者因其業務活動而產生，視該文件所具有的重要價值、稽憑價值與特殊價值等而被留存於各機關庫房內，當保存期限屆滿時，再將其移轉至適當的檔案典藏單位中典藏，並賦予法律、文化和研究等功用，讓社會大眾加以應用。因此檔案典藏單位是蒐集、整理、儲存與提供檔案資訊之處所，以妥善典藏檔案，並維護檔案安全為主要目的。其中庫房則是檔案典藏單位的中樞命脈。為能達到有效運用人力資源、減少找尋檔案所耗費的時間、即時掌握檔案動態、加速庫房清查等效能，檔案典藏單位可採取無線射頻識別(Radio Frequency Identification, RFID)協助管理工作。 本研究之目的主要分析檔案典藏單位與圖書館兩者於應用RFID之異同及探究國內檔案典藏單位運用RFID之可行性，以提出RFID應用於檔案典藏單位庫房管理之建議。本研究採用「深度訪談法」，主要訪談六所建置單位，以瞭解建置動機、使用成效及建置單位對RFID的看法等。並訪談五間檔案典藏單位對RFID應用之看法。 根據訪談結果，提出結論如下：一、圖書館運用RFID情形：RFID建置之初多以資訊背景人員為負責人，以提供多元服務予讀者為主要目的，且承辦RFID單位名稱多元化，使用時認為RFID於流通成效最佳，手持式讀寫器之成效則有待改善；二、檔案典藏單位庫房管理現況及RFID導入之可行性：研究結果發現金屬檔案架對RFID會產生干擾，且檔案典藏單位經費緊縮、需求性不如圖書館、政府推動電子化公文，無紙化世界即將來臨，將導致載體改變，會影響RFID應用。 由研究結果針對RFID應用於檔案典藏單位庫房管理可行性之研究歸納檔案使用率(utility rate)、館藏數量、庫房管理及撥用經費等四部分建議：一、建議優先使用RFID於檔案使用頻率較高的單位；二、建議優先使用RFID於館藏量較大的典藏單位；三、將RFID控管溫濕度功能應用至庫房管理；四、撥用經費建置RFID於部分檔案。 / Records are created in the process of executing various tasks and activities, whose intrinsic, evidential and special value is used to determine if such items require archiving. Upon expiration of records from these archives, subsequent appraisal and transfer to more suitable public archives allows society to use these records in legal, cultural, or research studies and fields, and also for other future uses. Thus, an archival repository is the ideal entity for the acquisition, organization, storage, and public access supplier for records, as well as serving a primary purpose of maintaining both a proper storage location and the security and preservation of records. Among the various responsibilities in an archival institute, storage is the most important aspect. In order to most efficiently utilize human resources and costs associated with searching and moving records, as well as to reduce collection inventory times, archival repositories can utilize RFID technology to aid in their administration responsibilities. This study analyzes and compares similarities and differences between RFID in archives and libraries, and also investigates RFID feasibility, and makes appropriate recommendations for RFID usage, applications, administration and usage models in archival repository management. This study used in-depth interviews, six from libraries, compiling their factors for RFID usage, results with the technology, and opinions regarding this new technology. In addition, five archives were interviewed regarding RFID applications and opinions. Based on these interviews, it can be concluded: First, in libraries, initial deployment of this technology used employees well-versed in information technology fields, RFID enables provision of multiple new user services, implementing department titles varied from place to place, circulation departments benefitted the most from RFID usage, and RFID handheld reader usage needs improved methods and results. Second, regarding current RFID usage in an archives institution, RFID usage in metal storage shelves has shown signal interference, RFID faces significantly higher cost barriers, funding issues show RFID is better suited for library usage models, government is shifting towards e-documents, and a global information paradigm shift from a physical paper medium to a paperless medium, will effect RFID applications. From these conclusions, four recommendations arise regarding the utilization rate of RFID, quantity of departments, storage administration, and sufficient funding: 1. RFID is more suitable in higher usage archival institutions. 2. RFID is more suitable in repositories with larger quantities of records. 3. RFID temperature and humidity features can be enabled for greater control and management in storage administration. 4. Sufficient funds must be allocated to implement RFID for important records.

決定自留額是保險人承接業務時之主要考量因素，以發揮保險之基本原理原則：危險分散與損失分攤。自留額釐定不當，不僅影響保險人財務結構，甚至波及公司整體核保營運成果而危及清償能力。本文選擇某產險公司實際損失分配資料，探討不同自留比例與再保方式對營運結果之影響，結果顯示在此實際損失分配資料模型下，適度調高自留比例，應可增加核保利潤。本文進一步以相關性分析探討自留配置。 / Retention is a key element for the insurer to determine how much it wishes to retain for its own account for the risks it has written. This point is fundamental to carrying on the business of insurance and akin to the principle upon which insurance is based, namely the spreading of risks and sharing of losses. The risk of incurring a retained loss owning to inadequate retention, which would imperil financial objective even can affect the overall underwriting results and arise insolvency. This paper select data base of occurred loss distribution for the past three years to study the impact of different retained ratio and different type of reinsurance for performance. This paper shows that, the underwriting profit can be expected to increase when the retention increases precisely under the existing loss distribution model . This paper also discuss the related factors in deciding retention by correlation analysis.

本論文係以政治經濟學取徑進行1978年之後的中國報業分析。研究主旨為探討當代中國報業是在哪些條件下實現從計劃經濟體制向市場經濟體制的轉軌？又是怎樣的力量作用其中，使中國報業呈現利益格局偏向少數人的轉軌面貌？視其為’’成功’’的改革將對中國報業未來發展有何影響？文章分成三個部分。第一部份說明國家對報業發展起主導作用。報紙作為意識型態國家機器的一部份，深受政權掌握者所控制。同時，亦受1978年之後的開放改革政策所影響。發展出調和「國家控制」與「利潤導向」的國家與市場共生結構。第二部分係從經濟體制的層面進行分析。中國報業作為體制的一環，儘管改革幅度較緩時間較慢，但隨著市場經濟在政策上的引入、擴大，無法自外的受到劇烈的衝擊。衝擊最先表現在與整體市場環境緊密結合的上游生產要素以及下游的發行流通。體制的變動決定了報社無法以自身意志為轉移，從而被捲入日漸升高的市場波動中。第三部份則在說明報業之所以向少數人利益傾斜，在於報社領導成為市場經濟下的報社經理人，同時掌握改革方案的制定與施行。因而推行以「雇傭勞動制」為核心的勞動制度改革以及以拉大差距為目的的分配改革方案。最後結論指出，在加入世界貿易組織的名義下，目前報業運行模式將可能進一步深化。然而基層民眾及媒介基層從業者所開始萌生的不滿、抵抗將是另一股拉拒的力量。

數位家庭的風潮帶動消費者更重視生活娛樂以及家庭氣氛的營造，影音設備隨之提升與增加。這說明了現代家庭中家電遙控器數目勢必不斷增加，相對刺激消費者對整合型遙控器的需求。 市面上的整合型遙控器，往往因技術、品質問題，無法達到完全的整合功效，也無法達到消費者的需求。而頂級的、功能強大的整合型遙控器，又礙於通路及專業知識，多半是影音設備玩家才能知曉，不但知道有這樣的產品、也知道去哪購買及如何操作。對於大多數消費者來說，他們不知道這樣產品的好處，自然也無法體會目前在操作眾多影音設備時，有多麼的麻煩、有多麼的沒有效率。 此次研究希望針對國內整合學習型遙控器產品，透過市場問卷調查方式，企圖找到目標客戶及了解消費者未被滿足之需求。同時瞭解整合學習型遙控器設計在消費者心目中的重要性，進而發展出它的外顯單位效益及產品概念。藉由交易成本分析從4C的角度分析行銷策略，以清楚檢視外顯單位效益，以便確定產品的競爭力，從內隱單位效益更進一步訂出行銷通路，解決消費者知曉的方式及如何使消費者產生專屬陷入的長期策略。透過產品市調及交易成本分析，以期整合學習型遙控器產品能迅速進入目標市場。