本論文係對我國執業會計師執業風險及影響其風險態度之因素作一探討，以文獻探討 及實證方法進行研究，期望研究結果能對我國會計師業提供更多有關風險之資訊。 全篇論文，約六萬字，共分六章 第一章 緒論 第二章 相關文獻之探討，說明風險的定義並分析影響風險態度的因素及處理風險的 方法 。 第三章 說明風險對會計理論與會計實務之影響，以及審計實務之攸關風險。 第四章 研究方法，說明研究對象、施測過程、測量工具及分析方法。 第五章 結果與分析，就實證資料分析我國會計師的風險態度是否合理，及其影響之 因素為何﹖ 第六章 結論與建議

教師的專業發展是提昇教師品質的關鍵,它包含職前的師資教育以及在職的教師進修。在臺灣,為了倡導英文教師的終身學習,在職英語教學碩士專班在民國八十八年成立。 本研究旨在探討在職英語教學碩士班對高中英文老師的影響。研究方法包含問卷,訪談及教室觀察。問卷調查部分,所使用的問卷是研究者根據文獻及三所在職英語教學碩士專班課程內容所編製的,目的在於瞭解進修教師對於在職英語教學碩士專班對他們的專業態度,專業知能及教室實務影響的自我認知。問卷調查採全國普查,有九十八所學校回函,有效問卷為一百零九份。教室觀察的部分則對兩組教師的教學進行觀察、錄影、分析及比較。這兩組教師來自同一所高中,第一組的兩位教師有在職英語教學碩士班進修的經驗,另一組的兩位教師則無。 本研究的重要發現為： 1. 在專業態度方面,在職英語教學碩士班增強了進修教師嚐試新教學法的動機, 　提高了他們的專業自信及教學熱忱,並增強了他們參與進修活動的動機。 2. 在專業知能方面,進修教師在本身的讀寫能力及語法、構詞及言談分析等語言 　知識獲益最多。 3. 在教室實務方面,專業知能的充實非常有助於進修教師應用新的教學技巧於字 　彙、語法、閱讀和寫作的教學，並有助於他們採用更多樣的教學資源及材料。 4. 運用進修所得知識於教學中讓具有在職英語教學碩士班進修經驗的教師在教 學上和不具此經驗的教師有所不同。 此研究結果對進修在職英語教學碩士班與改進英文教學方式之間的關係具有豐富啟示,是值得投注更多關注與研究的領域。 關鍵字: 在職進修　　研究所　　高中英文老師　　專業態度　　專業知能 　　　　教室實務 / Teachers’ professional development is the key to teacher quality. It encompasses pre-service teacher education and in-service teacher training. In Taiwan, in an effort to promote English teachers’ continual learning, in-service English teaching graduate programs were started in 1999 in place of what was called "Forty-Credit Program". This study aims to investigate the influence of the in-service English teaching graduate programs on senior high school English teachers. Three methods, questionnaire survey, interview, and classroom observation, were used. In the part of questionnaire survey, a questionnaire was designed to elicit participants’ self-perceptions of the influence the in-service English teaching graduate programs have on their professional attitudes, professional knowledge and classroom practice. Then, a general survey was conducted island-wide. Ninety-eight schools responded with 109 valid questionnaires. Follow-up phone interviews were conducted with seven willing respondents to further explore how they apply their new knowledge to their teaching. Regarding the classroom observation, two groups of English teachers from the same school participated in this part of study. In the first group were two teachers with the in-service English teaching graduate program experience while in the second group were two teachers without the experience. The teaching of one lesson conducted by the four teachers were observed, video-taped, analyzed, and compared. Face-to-face interviews were conducted with each teacher after the observational data were collected. The purpose of the interview was to know the reasons why they adopted current ways of teaching. This study has the following important findings. Firstly, in terms of professional attitudes, the in-service programs affect participants most in their motivation to try out new teaching methods, professional confidence, enthusiasm for English teaching and motivation to partake in in-service training activities. Secondly, in the aspect of knowledge about the English language, participants benefit from the programs the most in their own reading and writing ability as well as in knowledge of syntax, morphology, and discourse analysis. Thirdly, with regard to classroom practice, the enrichment of professional knowledge helps a lot in participants' application of new techniques to their instruction of vocabulary, grammatical structure, reading and writing. It also contributes to participants’ use of varieties of learning resources and materials. Lastly, the application of the new knowledge leads to the differences between teachers who have the in-service English teaching graduate program experience and those who do not. These findings have rich implications for the relationship between in-service English teaching graduate programs and the improvement of English teaching practice of senior high school English teachers, an area well worth more attention and research. Key words: in-service graduate programs senior high school English teachers professional attitudes professional knowledge classroom practice

因應傳播科技發展與市場化競爭，台灣電視新聞記者愈來愈常見利用MSN「會稿」與新聞畫面的「合帶」，進行緊密的集體合作行為。電視新聞記者透過集體「會稿」，不漏新聞又能掌握各台動向，因此受到新聞室組織的默許，甚而影響各台的新聞取向與編輯策略。而原只存在於駐地記者的「合帶」行為，也逐漸向上擴展到地方新聞中心，甚至台北總部，使得記者對集體合作的依存度更高。 電視台記者的跨台集體合作行為，導致台灣電視新聞出現特殊的「合工效應」，新聞內容更趨「同質化」與「濫獨家」現象充斥。電視記者蒐集新聞資訊方式從過去佈線經營人脈，轉變為倚賴同業關係而獲得，但二手資訊卻常使得新聞的錯誤率增加。 本研究透過訪談20位資深電視新聞記者，勾勒出「會稿」與「合帶」集體合作行為的三層次形貌，剖析不同層次集體合作的運作方式與目的，並探討集體合作對於新聞產製流程、電視記者職能與專業態度的影響，同時對電視新聞媒體現況提出省思。 / The development of communication technology and growing competition have led TV reporters in Taiwan to rely on underground inter-station and interpersonal cooperation, which consists mainly of information exchange on MSN and news video sharing. Despite the potential violation of work ethics, such cooperation eliminates the possibility of missing out on any news story, and hence is given silent permission from the news room. Such news gathering, however, has to a certain extent changed the selection and editing strategies in TV stations. News video sharing, a method originally used only among local correspondents, has spread to regional news centers, and sometime even the headquarters in Taipei. These in turn reinforce reporters’ reliance on interpersonal cooperation. Such interpersonal cooperation of TV reporters in Taiwan has also resulted in a homogeneous news industry full of meaningless “exclusive” news stories. While reporters used to gather news from independent sources, they have now turned to share information with other TV stations. Despite the convenience, such second-hand facts are of more potential errors. The researcher of this paper has interviewed twenty senior TV reporters and depicted a tri-tier cooperative system—from local correspondents, regional news centers, to headquarters. This study looks into the means and purposes of this cooperation model on all the three levels and probes into its possible effects on the news reporting process, TV reporters’ competencies, and professional attitudes.