本論文計乙冊，約十二萬字，分七章共三十節撰寫，其內容大抵如下： 第一章 緒論，敘述研究動機、方法、及範圍，並對於有關領導的各個名詞與要題（ 領導的基礎、條件、功能），作扼要澄清。 第二章 權變研究的基本理論。包括權變研究途徑的產生背景、理論要旨，對領導理 論的基本主張、對組織與管理理論的基本主張、以及簡要評價等共五節。 第三章 領導型態的各家學說。將從傳統以來，至權變途時期，有關領導型態的各種 分類學說，分節列舉介紹，並作簡評。 第四章 影響領導型態的情境變項。計大要分為四大變項：領導人人格特質、部屬們 團體動態，職務上工作特質、特定的情境狀況，分別為四節探討，期望有助於自領導 人觀點，確切掌握情境變項。 第五章 領導型態與情境變項的相對關係。本章首先將前述領導型的各家學說綜合歸 納，再將情境變項綜合探討，而後對費德勒「有效領導的理論」提出評述，最後則探 討相對關係。 第六章 實例研究。爰引國內外實例，依本文架構作個案研究，提出診斷情境的辦法 ，並試作解答。 第七章 結論。以領導態為中心，自權變途徑，研擬提高領導效能的可行途徑。

影響企業成敗的素甚多，組織型態有極大的決定作用。本文深感在動不安的環境□， 固守傳統組織原則，並非適應時代挑戰的良策，必須針對環境需要，設計出新的組織 型態、機動性、彈性化的適應環境，才能在營運上產生良佳的績效。 前言：研究動機；方法、名詞界定等等。 第一章 回顧傳統式組織型態的特點、優、缺點，分三節。 第二章 環境變動甚為激烈，巳由單純、平穩轉變為動盪不安，不可預測，影響企業 組織作業活動。分三節。 第三章 說明織為何要變更的理由、方法，分三節。 第四章 針對傳統式組織型態，加以修正、改良，而形成新的組織型態。分四節。 第五章 說明傳統式機械體系差異的有機適應性組織之類型，分四節。 第六章 將傳統式組織與有機適應性組織混合而成的統合式組織型態之類型。分四節 第七章 新型組織在企業實施效果、影響，並建模型以利理論、實務上之用。分三節 第八章 往昔我國中小企業皆採用傳統式組織，而少許大型企業採用修正式官僚組織 ，皆屬靜勢化，無法應付環境要求，須向彈性化適應性的組織發展。

捷運系統已逐漸成為都市中之主要交通運輸工具，亦影響著都市的發展趨勢，在強化都市機能方面扮演了關鍵性的角色。因此，捷運車站周邊之土地使用型態也隨著捷運使用的日漸普遍而更顯重要。大眾運輸系統導向之開發型態（Transit-Oriented Development，TOD），其目的便是透過大眾運輸系統引導都市發展與土地使用區位，藉此改善人們過度倚賴私人運具之習慣，企圖將民眾之居住、工作、商業行為等活動空間導引至緊鄰捷運車站地區來發展，從而使交通阻塞的問題得以解決，強化都市生活機能，使都市朝多樣化且緊密發展的方向。 國內雖以土地混合使用為主，但因缺乏有計畫的規劃，亦同樣產生相容性混合使用的問題。而TOD之觀念即是以土地混合使用為都市發展的方式，藉由強化捷運車站周邊的混合使用，而提高車站周邊的適居性及商業活動，使人們日常生活機能得以在緊密的混合使用發展之下被滿足。 為創造便利、舒適、高適居性的生活空間，運用TOD之理念，本研究選定台北市目前已完成之捷運車站—木柵線南京東路站及淡水線明德站，針對捷運車站周邊徒步可及之範圍內進行都市規劃設計，並檢討台北市土地使用分區管制規則「住三」和「商三」兩種土地使用分區容許使用之組別，以瞭解捷運車站周邊民眾對於土地混合使用之現況滿意度及相關意見。 從相關文獻整理出捷運車站周邊土地混合使用之三大原則：（1）適當的相容性混合使用；（2）充足的公共設施服務；（3）充滿活力的捷運車站生活圈，根據此三大原則提出捷運車站周邊土地混合使用相關課題，進而提出本研究之規劃構想。並依據問卷調查結果及規劃構想，以「創造高適居性的捷運車站生活圈」為總目標，其內涵包括：（1）提供多樣性的生活機能；（2）提高捷運車站地區之生活品質；（3）政府應確保公共設施服務水準；（4）規劃舒適的步行環境；（5）緊鄰捷運車站之生活圈的發展型態。由於捷運車站具有地區發展核心的功能，因此建議以捷運車站特定區計畫的方式來規範車站周邊的土地使用型態，越靠近捷運車站則土地使用強度可提高，越往外圍則降低使用強度，提供各種型態以滿足人們不同的需求，並提供充足的公共設施服務水準，配合人性化、充滿活力的都市空間設計，提升捷運車站周邊之整體生活環境品質。

隨著網際網路的蓬勃發展，資訊擷取(Information Extraction)已經成為一個非常重要的技術。資訊擷取的目標為從非結構化的文字資料中，為特定的主題整理出相關之結構化資訊，其所牽涉的問題，包括分析文件的內容，篩選、擷取出相關的文字及其對應的意義。到目前為止，大部份的資訊擷取系統都著重在英文文件上，對於中文文件資訊擷取技術的研究才正在如火如荼的展開，加上全世界至少超過1/5的人說中文，積極投入中文資訊擷取的研究就顯得非常重要。 中文的描述方式與英文有著很大的不同。在英文，詞跟詞之間有著明顯的『空白』，電腦可以很輕易的區隔輸入字串中每個詞。但是在中文，詞跟詞之間並沒有明顯的界限，一般的處理情形為利用詞典，將一個輸入字串中的文字，比對詞典內的詞來當做斷詞的依據，不過由於字組成詞的變化程度相當大，斷詞錯誤的情形仍很可能出現。因此，在本篇研究論文我們提出不做斷詞、不做詞性分析，而利用『型態辨識』的方法搭配『有限狀態自動機』的運作方式，來處理中文資訊擷取的問題。在實驗方面，我們以『總政府人事任免公報』當作測試資料，其精確度高達98%，而回收率也達到了97%。此外，我們也應用到其他不同的資料領域，對於建立跨領域之中文資訊擷取系統有了初步的研究進展，充分印證了本資訊擷取方法處理中文資訊擷取問題的可行性。 / With the explosion of World Wide Web, information extraction has become a major technical area. The goal of information extraction is to transform non-structured text into structured data of specific topic. It involves analyzing, filtering and extracting relevant parts of text and the corresponding meaning. Most information extraction research mainly focuses on English text. On the other hand, research on Chinese information extraction has not received as much attention. Considering the fact that one-fifth population in the world are Chinese-speaking people, Chinese information extraction technology will become increasingly important. Chinese language is different with English in many aspects. In English, words are separated with space such that computers can easily distinguish each word in the input string. In Chinese, there are no spaces between characters to segment them into meaningful words. A general solution is to match characters of the input string to the words in the dictionary to find proper word boundary. Yet, much flexibility and ambiguity exist in the combination of characters into words. Many errors may occur in word segmentation. . In this thesis, we propose an approach to Chinese information extraction based on pattern matching and finite state automata, without relying on word segmentation and part-of-speech tagging. The approach was evaluated with “government personnel directives in official gazettes” as test data, and it achieved performance measure of 98% precision and 97% recall. Moreover, the approach was extended to other data domains. The results have showed initial progress on the research of multiple- domain Chinese information extraction system.

與過去的企業相比，「人」這項因素在現在的企業更加被重視，為影響組織績效之不容忽視的要素，人力資源管理亦為重要性與日俱增之學科。而在組織中，最重要的人即為領導者，領導者表現的行為、領導型態，被認為與組織表現是否優異有絕對的相關性。除了領導型態之外，亦有學者認為組織文化為影響組織績效之重要因素。 以往文獻大多為探討領導型態、組織文化、組織績效三者中兩兩之間之關係，將三者綜合進行探討之文獻較少。因此，本研究之研究目的，即為將組織文化視為中介變數，探討領導型態是否透過組織文化，而影響組織績效。此外，本研究嘗試將組織績效以平衡計分卡四構面之概念衡量，期能使此方面之相關內容更加充實。 本研究係以我國上市櫃公司為研究對象，並採取問卷調查與統計分析法來探討三者之間的關係，發現之結果如下： 一、領導型態對組織績效之影響，是透過組織文化中介之結果。 二、若領導者之領導型態偏向交易型，透過建立支持型組織文化，可提升學習與成長構面組織績效；透過建立創新型組織文化，可提升財務構面、顧客構面及內部程序構面組織績效。 三、若領導者之領導型態偏向轉換型，透過建立創新型組織文化，可提升財務構面及顧客構面組織績效；透過建立支持型組織文化，可提升學習與成長構面組織；透過建立階層型、支持型或創新型組織文化，可提升內部程序構面組織績效。 / Compared with the enterprises before, the factor “human” has been more important to the enterprises nowadays, and it is an essential which can not to be ignored. Human resource management is also a subject which is considered more and more important. In an organization, the most important human is the leader. The behavior and leadership that showed by the leader are thought to have absolute relationship with the organizational performance. In addition to leadership, some scholars also think that organizational culture is an important factor to have an effect on organizational performance. Most of the studies before talked about the relations between leadership and organizational culture, leadership and organizational performance, organizational culture and organizational performance. The studies that talked about the relationship between those of three are less. So, the objectives of this study are taking organizational culture as a mediator, and finding out that whether leadership pass through organizational culture to have an effect on organizational performance. Besides, this study tried to measure organizational performance with four sets of Balanced scorecard, and hoped that this study can make the contents of this aspect become more abundant. The public firms are the research objects of this study, and both questionnaire survey and statistics analysis are used. We found that: 1. Leadership pass through organizational culture to have an effect on organizational performance. 2. If the leadership is transactional, the organization can improve their leaning and development performance by setting up supportive cultures. The organization can improve their financial, customer and internal process performance by setting up innovative cultures. 3. If the leadership is transformational, the organization can improve their financial and customer performance by setting up innovative cultures. The organization can improve their leaning and development performance by setting up supportive cultures. The organization can improve their internal process performance by setting up bureaucratic, supportive or innovative cultures.

政府機關各項採購案，從前期採購投標須知之制定、上網公告資訊之登錄、契約稿之草擬；中段之領投標作業、開標作業、決標公告之登錄與傳輸；至後期簽約、驗收作業等，流程複雜且環環相扣，均有賴機關內部秘書（總務）單位之採購人員從頭至尾包辦，故政府採購執行順利與否，與採購人員之工作滿足感有密切之相關。政府採購之採購效率，除了採購人員本身因素外，其直屬主管之領導型態亦是一重要之影響因素，成功的領導型態或方式可以增加部屬之工作滿足，進而提升工作績效。 本研究旨在探討「政府採購法」暨相關法令實施後，採購人員之個人屬性及其直屬主管領導型態等變項，對於採購人員本身工作滿足感之影響，以臺北市政府所屬各機關學校內總務秘書單位實際從事採購工作之人員為研究對象，運用問卷調查之研究方法進行實證研究，並根據研究結果，提出建議，以供有關機關參考。本研究採問卷調查法收集初級資料，問卷內容計有「工作滿足量表」、「領導型態量表」及「個人基本資料」等三大部分。針對研究回收所得之問卷，以 SPSS 10.0 統計套裝軟體程式，採用信度與效度分析、描述性統計、相關分析、獨立樣本T檢定及變異數分析等方法，進行資料分析。 由本研究獲得以下發現： 一、臺北市政府採購人員工作滿足感之情況，在工作滿足各構面以對工作伙伴的滿足感最高，其次依序為對上司、整體工作滿足感、薪資福利及工作本身的滿足感，而對升遷的滿足感最低。 二、個人屬性變項與工作滿足感之關係： （一）採購人員職位不同，對其工作滿足感各個構面及整體滿足感有顯著差異。 （二）採購人員官職等不同，對其工作滿足感各個構面及整體滿足感有顯著差異。 三、主管領導型態與工作滿足感之關係： （一）採購人員直屬主管之領導型態不同，對其工作滿足感各個構面及整體滿足感有顯著之差異。 （二）在「統合型管理（9,9型）」之直屬主管領導型態下，採購人員在工作本身、薪資福利、升遷、上司、整體工作滿足等構面的滿足感較高。 根據研究發現，提出建議如下： 一、對採購主管機關及各機關學校之建議 （一）健全人事升遷管道 （二）建立採購人員專業加給之獎勵制度 （三）適當配置各機關學校內採購人員之員額 （四）鼓勵採購人員直屬主管多採用「統合型管理（9,9型）」的領導型態 （五）強化採購人員專業訓練課程 （六）建構和諧的工作環境 二、對後續研究建議 （一）研究變項方面 影響工作滿足感的因素很多，建議後續研究者可就不同變項中，選取適合研究之主題，更深入的探討其與工作滿足感之間的關係。 （二）研究對象方面 後續研究者可將研究對象擴及至中央及其他縣市政府之採購人員，以進行研究及比較。或可反向探討何種人格特質類型之個人較適合從事採購工作，透過適才適所的人力資源配置，以提高機關學校採購人員的工作滿足感。 / All types of government procurements are a complex series of correlated procedures which are single handedly taken care of by procurement personnel who work at general administration departments. The success of the procedures, such as the establishment of procurement bidding information, the announcing of events on the Internet, or the drafting of contracts at the early stage; bid application, opening of the bid, the announcement and transaction of the bid during the mid-stage; to the signing of contracts and inspection during the latter stage are very closely related to the job satisfaction of the procurement personnel. The procurement efficiency of the government is not only affected by the procurement personnel, the leadership style of their direct executives is also an important factor. Successful leadership styles or methods will increase the job satisfaction of their staff and consequently their work performance. This research reviews the attributes of the procurement personnel and their executives and other related variants after the ”Government Procurement Act” and regulations are employed. The effects it has on the job satisfaction of the procurement personnel are also discussed. Our research subjects are procurement personnel working at general administration departments of schools that are under the jurisdiction of the Taipei City government. We used questionnaire investigation research methods and made suggestions to the related institutes for their reference according to our results. The questionnaires collected the initial data, which is divided into three parts:”Job Satisfaction Measurement” , “Leadership Style Measurement”, and ”Personal Information”. SPSS 10.0 statistic software was used to conduct reliability and validity analysis, descriptive statistics, correlation analysis, independent sample t test, and ANOVA on the data of the effective samples. The following are the discoveries of this research: 1. In regards to the job satisfaction of the procurement personnel in Taipei City government, we see that the subjects are most satisfied with their colleagues, followed by their executives, the overall job satisfaction, their salary, and the job itself. The least satisfactory factor is the promotion system. 2. The relationship between the personal attribute variant and job satisfaction （1）Procurement personnel of different titles had major differences in terms of job satisfaction and overall satisfaction. （2）Procurement personnel of different ranks had major differences in terms of job satisfaction and overall satisfaction. 3. The relationship between the leadership style of executives and job satisfaction. （1） Different leadership styles of the executives leading the procurement personnel caused major differences in terms of job satisfaction and overall satisfaction. （2）The procurement personnel that were lead by the「Integrated management （type 9,9）」leadership style were more satisfactory in their work, salary, benefits, promotion, executives, and overall job compared to others. According to the results, we suggest the following to: 1. Procurement personnel executives and schools: （1）To have an integral promotion system （2）To establish a reward system for the procurement personnel. （3）Appropriately select, distribute, and control the number of procurement personnel. （4）Encourage executives of the procurement personnel to use the「Integrated management（9,9 type）」leadership style. （5）Reinforce procurement personnel professional training programs （6）Construct a harmonious working environment 2. Future researches: （1） Research variant Several factors influence job satisfaction; we recommend future researchers to select suitable themes from various variants to further review their relationship with job satisfaction. （2） Research subject Future researchers can expand their scope of research subjects to the procurement personnel of central governments and other city or county governments to make comparisons. They may also think in retrospect and find out which personal characteristics are most suitable for procurement work, which will increase the job satisfaction of the procurement personnel at schools or institutes via appropriate distribution of human resources.

為順應國際趨勢，提升我國會計師事務所之永續經營能力，會計師法修正草案針對事務所組織型態做出重大調整，增設法人事務所，增加相關配套措施，並研擬訂定最高責任上限。 本研究透過問卷調查的方式，以執業會計師以及報表使用人兩者不同的角度，分別了解法人事務所就雙方立場而言之可行性，以及應具備配套措施之看法。 實證結果顯示，受試者對成立法人事務所平均持同意看法，雙方看法有顯著差異，執業會計師平均同意程度較高。受試者對法人事務所應採取之配套措施普遍同意，以應揭示有限責任地位、強制投保責任險及提撥法定盈餘公積之同意程度最高。雙方除就法人事務所應限制設立條件、提撥法定盈餘公積並於清算過程保全資產、擬定風險管理策略、設立賠償責任上限及加重會計師相關刑事責任之同意程度顯著不同外，其餘規範要件同意看法無顯著差異。 / In order to follow the international tendency and enhance the ability of going–concern of Taiwan’s CPA firms, the revised Certified Public Accountants Act has legalized CPA firms in legal form of corporation. Otherwise, the revised Certified Public Accountants Act has also added some related indispensable conditions and has set the upper limit of the legal liability. The paper attempts to examine the issue by surveying certified public accountants and financial statements users to figure out their perceptions about the feasibility of the incorporated firms and the necessity of the conditions. According to the empirical results, the most of the respondents agree about the feasibility of the incorporated firms. The CPAs’ viewpoints are significant different from the financial statements users’. Most of the respondents also agree about the indispensable conditions, especially to the limited liability situation disclosure and the compulsory liability insurance. There are no significant different views between the CPAs and the financial statements users except to add the establishing limitations, to set aside the legal reserve, to plan the risk management strategies, and to place the upper limit of the legal liability.

本研究分為兩大部份，第一部份採用法令分析及文獻探討方式，從台商赴大陸投資架構及營運型態進行綜合分析，以得出台商在大陸地區投資生產性企業之完整租稅規劃模式；第二部份則是就某家上市公司進行個案分析，瞭解其赴大陸投資前、後之投資架構，大陸子公司之營運型態，及其在大陸地區所遭遇之問題等議題，歸納彙總其投資經驗，以做為其他台商赴大陸投資時之參考。 就投資架構而言，台商赴大陸投資時，以個人名義投資比以企業名義進行投資為宜，間接投資比直接投資為宜。當以企業名義進行投資時，企業營運總部比一般企業之租稅負擔為輕，多層控股比單層控股為宜。 台商赴大陸投資前，應充分瞭解大陸地區給予外商之租稅優惠以事先做好租稅規劃。大陸地區之租稅優惠主要可區分為「對象」、「年度」及「地區」上之優惠，因此，在選擇企業之組織型態時，除應考量其經營權、銷售對象、以及收益分配等因素外，尚應審慎規劃設立地點。 而在規劃兩岸三地之營運型態時，則應考量大陸企業之設立地點、進貨地點及銷貨對象。生產性企業不論在大陸從事內銷或外銷時，均以保稅區為最佳之設立地點。此外，尚應考量客戶、盈餘分配及收入認列方式等因素，以決定兩岸三地貿易之接單地與供料地。 在機器設備之選擇方面，符合「外商投資產業指導目錄」中鼓勵類和限制乙類之企業，購買國產設備之成本較低，故在投資前應審慎規劃投資總額及註冊資本，以享受採購國產設備退稅之租稅優惠。如必須使用進口機器，則應於區內設立企業為宜，至於區外企業，則須符合特定條件，方可享受免徵增值稅之租稅優惠。 透過對個案公司的瞭解，發現投資管理上的方便及資金運用效率等其他因素亦是影響投資架構安排的原因，另外，該公司對於未來租稅優惠期屆滿及大陸租稅變革之因應之道，亦是值得供做其他台商參考之處。 關鍵字：大陸投資、投資架構、營運型態、租稅規劃。 / Using case study method, this study completes a tax-planning model and discusses investment planning for investing in China. The analyses suggest that, in investing in China, individual investors have more tax advantages than corporate investors. Further, setting up holding companies in tax heaven countries provides substantial tax planning opportunities. For corporate investors, it is better to structure the investment structure by using multiple holding companies. This study also discusses nontax factors in choosing organizational types for investing in China, such as ownership structures, customer management, earnings distribution, and location of corporations. In choosing the location of corporations, tax treatments provided by the local government, product markets and suppliers of materials are most important factors. For manufacturing firms, it is better to locate in special tax-exempt zones established by the Chinese central government. Furthermore, in structuring transaction framework, firms should take into account important nontax factors such as product markets, suppliers of materials, financial reporting, earnings distribution, and cash flows. Finally, in purchasing production equipment, the China-made equipment bears lower value-added taxes than the imported one, ceteris paribus. Therefore, companies located in the special tax-exempt zones are tax-advantageous entities to import foreign-made equipments. Keywords: Investment in China, Tax planning, Investment Structure, Business model.

在全球化浪潮的影響下，世界各國紛紛開始注意到「文化延續」的重要性，使得如何保存在地文化成為各國必須面臨的課題之一，創意產業與流行文化於是成為各國首推發展的產業。台北啤酒文化園區身為啤酒產業的發源地，奠定了台北啤酒文化園區於文化創意產業中所具有之重要性，但一項成功創意產業必須有賴於適當的經營方式，才能獲得消費者的支持與肯定。故本研究結合Schmitt之「體驗行銷」理論進行實證研究，根據「體驗行銷」、「生活型態」、「顧客滿意度」以及「品牌忠誠度」等理論基礎發展觀念性研究架構及問卷，研究目的在探討消費者的人口統計變項與生活型態對台北啤酒文化園區策略體驗模組、 顧客滿意度、品牌忠誠度的之影響，並分析策略體驗模組對於台北啤酒文化園區消費者之顧客滿意度、品牌忠誠度的關係。研究調查共回收樣本330份，有效樣本為297份。研究主要發現為：（1）不同人口統計變項與生活型態消費者對策略體驗模組感受有部份差異。（2）不同人口統計變項與生活型態消費者在顧客滿意度、品牌忠誠度有部份差異。（3）策略體驗模組與顧客滿意度、品牌忠誠度具中度相關及解釋力。最後，本研究對業界與未來的研究者提出適當的行銷策略與研究上的建議。 / In the trend of Globalization, the characteristics of local culture have become more and more important. The development of cultural creativity industry is thought to be the most important factor of national economy development and the promotion of quality of life. There are many countries that are starting to pay attention to how to preserve local culture. This study is aimed at the cultural creative industry, hoping the basic background and uniqueness of local culture in Taiwan can be understood through the characteristics of local culture. “Taipei Brewery” is the birthplace of Taiwan beer's local culture, so this study took “Taipei Brewery” as a case study. This thesis is based on the theory of "Experiential Marketing" built by Schmitt(1999),to proceed to a concrete investigation on the influence of SEMs(strategies of experiential modules) on Taipei Brewery's customers. The conceptual framework of this research is based on a literature review of the “Experiential Marketing”, “Life Style”, “Customer Satisfaction” and “Brand Loyalty”. This research uses a questionnaire to survey the customers of “Taipei Brewery”. The statistical package for the social science (SPSS12.0) system was utilized for the Descriptive statistics analysis, Pearson product-moment correlation, T-test match-pair, one-way ANOVA, Regression Analysis, Scheffe multiple comparisons, and a Cronbach α.. In total, 297effective questionnaires out of 330 were collected, and the effective response rate was 90.303%. The findings of this research are as follows: （1）The different demographic variables and lifestyles of consumers have a significant contrast between strategies of experiential modules. （2）The different demographic variables and lifestyles of consumers have a significant contrast between customer satisfaction and brand loyalty. （3）There is a positive correlation between strategies of experiential modules, customer satisfaction and brand loyalty. Finally, according to the results of the study we came up with a connotation for the theories and actual situations in running a business.

本文探討大專生的學業成就，如何受到學生本身的外表吸引力以及工讀的型態所影響。本研究使用國立台灣師範大學台灣高等教育資料庫所建構的「九十二學年度大三學生問卷調查」以及「九十三學年度大專畢業生畢業後一年問卷調查」，以univariate probit model進行分析。研究結果發現：一、具外表吸引力的學生，在平均成績超過80分的機率，比外表較不具外表吸引力的學生高出5.6%；二、具外表吸引力的學生，在進入班級排名前10%的機率較不具外表吸引力的學生高出3.7%；三、雖然從事校外工讀對於學業成就有負面影響，不過從事校內工讀反而對於學業成就有正面影響。 接著以內生性分析的結果顯示，外表吸引力以及校外工讀與學業成就之間存在內生性問題。在recursive bivariate probit model估計下，外表吸引力與學業成就之間的關係仍舊為正向顯著，且男學生的外表吸引力對於學業成就之影響高於女學生；至於校外工讀與學業成就之間的關係在recursive bivariate probit model估計下反而轉變為正，表示在考慮內生性問題之後，校外工讀反而對於學業成就具有正向影響。 最後以trivariate probit model探討外表吸引力、校外工讀以及學業成就三者之間的關係，結果發現在控制外表吸引力下，校外工讀對於學業成就的影響差異並不大，工讀的負面效果並不會因為具有外表吸引力而有所減緩。