本研究旨在探討孩童在同儕對話中所使用的拒絕策略，以及說話者及聽者的性別對於拒絕策略選擇之影響。研究語料來自兩人或三人一組的孩童在玩耍時的對話，孩童的年紀在四歲七個月到五歲十個月之間。本研究主要採用Beebe等人所提供的拒絕策略分類，研究結果發現，孩童在同儕對話中使用較多的間接拒絕策略(70%)，這也顯示出孩童避免與同儕產生正面衝突，並且努力維護彼此間的友誼。在所有策略中，孩童最常使用的是簡單否定(simple negation: 31.8%)以及提供理由(reason: 26.7%)；此外，在這個年紀的孩童在一次拒絕中，大多只使用一種拒絕策略。 而在性別的影響方面，則發現在同性別的互動中，女生比男生使用了更多的直接拒絕策略；此外，與在同性別互動中的表現相比，女生在不同性別的互動中變得更直接，而男生則變得較委婉。研究也發現，孩童會根據不同性別選擇特定的拒絕策略，例如，男生較常對女生使用非語言性的迴避策略(nonverbal avoidance)。本研究中討論了造成此現象可能的原因，像是中國文化中女人的角色、家長對不同性別孩童的教育方式，和不同性別的孩童之間友誼的強弱等等。總而言之，研究發現不論是說話者的性別或者聽者的性別都會對拒絕策略的選擇造成一定的影響。 / This study aims to explore children’s refusal performance in peer talk and how speakers’ and interlocutors’ genders influence their choice of refusal strategies. The natural conversations produced by dyads of triads of children aged from 4;7 to 5;10 were used for analysis. The refusal strategies adopted in this study are mainly based on Beebe et al. (1990)’s category. The results showed that children applied much more indirect refusal strategies (70%) than direct ones (30%) when refusing their peers, which indicates that they tried to avoid confrontation and make efforts to maintain their friendship. Among the strategies, children tended to employ simple negation (31.8%) and reason (26.7%) most frequently. In addition, children at this age applied only one refusal strategy in a refusal most of the time. As for the influence of gender, it is observed that in same-gender interactions, girls used more direct strategies than boys. In addition, in cross-gender interactions, girls became more direct while boys were more indirect than in same-gender interaction. Moreover, children tended to choose certain strategy when refusing others of different gender; for example, boys used a lot more nonverbal avoidance when refusing girls than boys. Possible reasons such as women’s role in Chinese culture, children’s intensity of friendship between different gender, and parent’s educational style were discussed in the study in order to explain the gender differences. The findings, therefore, suggest that both speakers’ and interlocutors’ genders play an important role in children’s choice of refusal strategies.

服務差異，意即服務供應者所提供的服務品質與顧客使用後所感受到的服務品質間的落差，可能出現在服務傳遞過程中的任何環節裡。由於顧客通常根據他們所感受到的服務品質與他們購買前的期望來評估一項服務的品質，因此服務差異可能將引起顧客的不滿意感受，並促使顧客對服務供應者採取某些表達其不滿感受的行動。若大部分不滿意的顧客最後都採取轉換服務供應者的行動，原本的服務供應者的市佔率與未來的獲利勢必都將面臨威脅，因此服務供應廠商應了解於其所提供的服務類型中可能存在哪些類型的服務差異。 　　然服務差異不僅存在於現實生活中的服務，亦存在於透過網際網路傳遞的e-service中。由於網際網路的普及與通訊科技的進步，越來越多的服務提供者與產品提供者將其市場拓展的網路平台上。然e-service與現實生活中的服務仍有些不同，例如：實體服務是透過人來傳遞，而e-service則是透過網路平台提供服務給顧客，因此顧客必須自己完成所需的服務。也由於e-service與實體服務存在這些不同的特性，因此存在於e-service中的服務差異可能也與發生於實體服務中的有些不同。 　　本研究期望能了解不同類型的e-service的顧客可能經歷哪些類型的服務差異，並期望找出影響這些曾有過不滿意經驗的顧客留下來繼續使用的因素可能有哪些？透過文獻探討與案例蒐集，本研究整理出顧客最常經歷的服務差異類型與主要影響不滿意的顧客繼續使用服務的因素，並發現其實僅有少數經歷服務差異的顧客最後選擇離開原本的服務提供者。爾後，本研究進一步使用問卷調查了解這些服務差異與影響因素是否與發生於實體服務中的有所不同，並了解不同類型的e-service於服務差異與影響因素是否存在差異。 　　研究結果發現：部分發生於e-service的服務差異並未存在實體服務中，且影響不滿意的顧客仍繼續使用此e-service的因素也與影響實體服務顧客的因素有些許不同。此外，我們亦發現，不同類型的e-service於服務差異和影響因素上也會有所不同。期望本研究發現能協助e-service服務提供者能更加了解其顧客的行為。 / Service deviation, which refers to the existing gap between service delivered by a service provider and that perceived by the customer, can occur anywhere in the process of service delivery. Because customers typically evaluate service quality in relation to service they have previously received and pre-purchase expectations, service deviation may lead to customer dissatisfaction expressed through specific behavior. For instance, some customers might complain to service providers, others may spread negative opinions of the service through word of mouth, and still other customers may respond by searching for alternative service providers. If dissatisfied customers follow through and switch providers, the service provider being abandoned can expect their market share to decrease and further influence their profits. Thus, firms can benefit from understanding the possible and probable service deviations related to the services they provide. Service deviation not only exists in general services but also in Internet service environments. Given that the Web and related communication technologies are continually enhanced, firms are expanding their markets to include e-services. The characteristics of e-services lead to specific types of service deviation in response to customer dissatisfaction. However, not all dissatisfied customers who intend to switch actually follow through. For example, both Google and Facebook receive many complaints, but they are still the largest and second-largest sites in the world. Why do dissatisfied customers stay with a provider despite perceiving the potential for service deviation? This study tries to explore the types of service deviation that Internet customers experience in relation to various e-platforms, and examine why dissatisfied customers choose to stay with e-service providers despite having contemplated deviation. Using literature review and a case analysis, the researcher determined the most frequent deviation types and factors that usually influence customers’ switching behavior, and found that only a minority of service deviations result in a customer switching to another e-platform. By using questionnaire the study further assess whether these service deviations and factors are different from those happen in general service. It is found that various types of e-service have different types of service deviation and factors. Some of the service deviations happen on e-platforms do not occur in general services, while factors that keep customers stay with dis-satisfied e-services are also different. It is hoped that the findings can help e-service providers to better understand the characteristics of e-service customer behavior.

本篇研究以Ohlson(1995)權益評價模式，探討不同資訊透明度下財稅差異之組成分及其對價值攸關性之影響，實證結果如下： 資訊揭露程度表彰公司透明度，資訊揭露程度較高之公司代表「較透明公司」，本研究以證券暨期貨市場發展基金會之公司治理評鑑結果為A++、A+與A之公司代表公司資訊透明度。預期較透明公司之財稅差異主要可能導因於租稅規劃，而增加盈餘價值攸關性，減少權益帳面價值攸關性。即，評鑑結果為A++、A+與A之公司相對於評鑑結果為A－、B、C、C－公司，其財稅差異較具資訊性。資訊揭露程度「較不透明公司」，即評鑑結果為A－、B、C、C－之公司，財稅差異主要可能係盈餘管理，而降低盈餘價值攸關性，增加權益帳面價值攸關性。即，評鑑結果為A－、B、C、C－公司相對於評鑑結果為A++、A+與A之公司，其財稅差異可能富含投機性而損害盈餘資訊性。實證結果顯示，不論資訊透明度高低，期財稅差異主要可能係投機性盈餘管理，且資訊揭露程度似乎不影響其盈餘管理動機。

本篇研究是以行動電話使用行為所促進的人際接觸作為關注的焦點，並以實證資料為基礎，區分人們使用行動電話的行為為使用強度（使用者使用工具的頻率）、使用寬度（使用者對外進行聯繫的人際範圍），觀察使用者使用行動電話維持並增進什麼樣的人際接觸，說明使用行為特性與人際接觸之間的關聯。再者，討論以「個人」為單位所進行的行動電話接觸是否能提供更為自主、自由的接觸機會和空間。 除此，更進一步透過不同性別的使用行為和人際接觸比較，釐清不同性別的使用者在使用行動電話與人際接觸機會範圍上的差異，透過人際接觸空間的增進與網絡連結機會的擴大，說明行動電話溝通可能造成的社會影響。 研究結果為女性使用者較男性使用者，在行動電話的使用寬度上更能增進與各式各樣朋友的聯繫接觸。也就是說女性使用者透過行動電話更能擴增與各式各樣朋友接觸聯繫的溝通空間。因此，女性使用者在行動電話的接觸空間中，可以更容易地擴大個人的社會網絡。 / What kinds of interpersonal contact will be maintained by mobile phone?Do the gender differences found when men and women maintain personal relationships in person and on the phone also emerge when they use mobile phone? We explore from familys to friends of relationships women and men maintain by mobile phone, differences in their making use of mobile phone and differences in the style of communication. Our findings are based on quantitative data collected in 2003. Althouth these data suggest that using mobile phone to communicate with familys,closed friends, friends who unable to see each other ,all kinds of friends and general friends. But when the gender differences combining with the mobile phone technology could make some good for women. Compared to men, women find mobile phone contact with all kinds of friends and friends who unable to see each other gratifying. Women are more likely than men to maintain all kinds of friendships by mobile phone. They are more likely than men to use mobile phone to keep in touch with people who are general friends.The fit between women's expressive styles and the features of mobile phone seems to be making it especially easy for women to expand their social networks.

本研究以2005年勞退新制為例，探討資遣費對資遣率之影響。在勞退新制實施之後，資遣費的給付額度不僅大幅減少，還多了上限，因此，基於資遣費往往被視為雇主所直接面對的資遣成本，資遣率是否會受到勞退新制中資遣費改變的影響，為本研究欲探討分析的議題。本研究資料來源為人力運用擬-追蹤調查資料庫，研究方法使用差異中之差異法(difference in differences)，並依據員工是否適用於勞基法，將樣本劃分為實驗組與對照組進行分析。實證結果顯示，資遣費對於資遣率並無顯著的影響力，因此政府若希望資遣費制度能有預防雇主任意資遣員工的效果，則現行的資遣費制度可能無法達到此目標，而未來是否需要針對資遣費進行修法仍有討論空間。 / This study uses the 2005 Labor Pension Act (LPA) in Taiwan as the quasi-experiment to analyze the impact of severance pay on the layoff rate. After implementation of LPA, severance pay is reduced significantly and constrained by an upper boundary. Since severance pay is often considered as the firing cost, whether the layoff rate is affected by the largely reduced severance pay is what this study expects to analyze. Data used in this study are drawn from the Manpower Utility Quasi – Longitudinal Survey (MUQLS). In order to apply the difference in differences method, the observations are divided into the treatment group and the reference group according to the coverage of the Labor Standards Act (LSA). The empirical results suggest that severance pay has no significant impact on the layoff rate. Therefore, if severance pay is expected to prevent the arbitrary layoff, the current severance pay system might not achieve this goal and some modifications of this system might be necessary.

長久以來，憂鬱情緒一直是自然科學與社會科學界關注的重要議題，而其中女性較男性憂鬱的現象也受到重視。雖然自然科學界的研究一再指出健康行為對減輕憂鬱情緒的幫助，但並不是每個人都有機會擁有健康的生活型態。尤其在性別方面，性別間的健康行為差異是否能解釋兩性的憂鬱情緒落差即是本研究的課題。本文將透過檢驗暴露差異性以及脆弱差異性假設，了解性別間的憂鬱情緒落差是如何由本身脆弱差異性，以及兩性暴露的風險不同所造成。本研究使用「台灣社會變遷基本調查計畫」在2005年以及2010年的資料，以吸菸、喝酒、運動，三個健康行為作為健康生活型態的指標，對此問題進行分析。研究結果發現，健康生活型態對台灣民眾的憂鬱情緒有影響，吸菸有增加憂鬱情緒的效果，而運動則有減輕憂鬱情緒的效果。將吸菸、喝酒加入模型後，性別落差會增加，而運動的加入則有助於降低性別落差，支持暴露差異性假設。在性別上，吸菸對於男性有顯著增加憂鬱情緒的效果，對女性則無；而運動對於女性降低憂鬱情緒的效果則較大。然而，兩指標的性別差異並沒有達到統計上的顯著水準，因此只能部分支持脆弱差異性假設。希望本文的研究結果有助於了解兩性間的憂鬱情緒落差，並提供憂鬱情緒的影響機制更完整的圖像。 / Gender differences in distress has been well documented in literatures. However, it is unclear about the effect of health lifestyles on gender disadvantage in mental health. To explain the gender gap in distress, there are two hypotheses: differential exposure hypothesis and differential vulnerability hypothesis. In this study, the data are from Taiwanese Social Change Survey conducted in 2005 and 2010. The three indices I choose are the frequency of smoking, drinking, and exercising. The two main findings are: (1) Smoking deteriorates distress while exercising ameliorates it. Also, adding smoking and drinking into the predicting model increases the gender gap in distress, whereas adding exercising decreases the gap. These findings support the differential exposure hypothesis; (2) the effect of smoking is significant for men but not for women. However, the effect of exercising is more important to women. Although the gender differences in smoking and exercising effects are not significant, the findings support the differential vulnerability hypothesis partially.

本文旨在評估所有本國銀行自 1999 年至 2011 年的績效，以檢驗我國兩次金融改革的成效。研究方法主要採用 Olley and Pakes (1996) 的三階段模型，再者運用差異中之差異法 (Difference in Difference，DID)。有別於相對於過去文獻中使用非計量的方式，或是以計量方式評估但卻未考慮到銀行進出的情況，本文考量因新設或是合併而解散所造成的銀行家數變化影響，並試圖歸納金融改革對於整體本國銀行之成效，以及對於同一本國銀行的生產力提升是否有所助益。

過去已有諸多研究證實位於明星國中學區之住宅相較於普通學區之住宅擁有較高的價格。然而，我國於103 年(2014 年)起實施十二年國教政策，其最大變革即是提供免試入學，則該政策是否會動搖明星國中之優勢，進而衝擊明星國中學區的房價應有探討之必要。本文取自實價登錄資料庫之資料，並以2012年8月至2016年底台北市明星學區及其周遭普通學區為地理範圍，建立特徵價格理論之傳統迴歸模型、空間迴歸模型與分量迴歸模型，探討以額滿學校與高升學率之不同定義下明星國中學區對房價之影響，再結合差異中之差異法，觀察十二年國教實施後是否會打破臺北市明星學區的溢價迷思。 根據實證結果顯示，額滿學校與高升學率學校將分別使學區住宅每坪價格上升1.9%-5.3%與5.3%-14.2%，顯示消費者對於高升學率學校有較高之偏好。然而，隨著住宅價格上升，明星學區的溢價卻隨之下降。而十二年國教實施後，僅對位於明星學區2 的住宅產生顯著負面影響，每坪價格下跌1.6%-2.4%；而對明星學區1 之住宅價格則未有顯著影響。本研究推測原因應為十二年國教對於高中職入學篩選標準之改變對高升學率學校有較大之影響，而額滿學校因多數為完全中學國中部，有特殊之直升管道，故受政策影響不大。此外，本研究也發現使用升學率高低作為明星學校之標準比是否為額滿學校更符合消費者之認知且與國外定義較相近。 / In the past, many studies have confirmed that the house in the popular school district has a higher price than the ordinary school district. However, since the implementation of the 12-Year Compulsory Education Policy in 2014, it provided the exam-free admission, and whether the policy will impact the housing prices of the popular schools districts should be discussed. In this paper, we use the full-school and the high enrolment rate school as the popular school, and analysis the popular school district of housing price by using hedonic price theory OLS, spatial and quantile regression as model, and selecting the sale price of real estate in Taipei city from August 2012 to December 2016 as sample. Besides, we also applied Difference-in-Differences method with spatial regression to analyze whether the 12-Year Compulsory Education Policy will reduce the Popular School premium of Taipei. According to the empirical results, housing price in the full-school district has 1.9%-5.3% premium per floor, and high enrolment rate school has 5.3% -14.2% premium per floor, showing that consumers prefer high enrolment rate school. However, with the rise in housing prices, the premium of the popular school district has fallen. In addition, after the implementation of the 12-Year Compulsory Education, only a significant negative impact on the housing price in the school district of high enrolment rate school, the price fell 1.6% -2.4% per floor; and the housing prices of full-school district were not significantly affected. We speculate that the reason should be 12-Year Compulsory Education of entrance examination of high school changes, resulting high enrolment rate schools have a greater impact. On the contrary, the majority of the full-school is affiliated junior high school, it has a special way to enter a higher school, so little impact on the policy.

近年臺北市政府試圖藉由興建品質良好的公共住宅，解決住宅價格高漲影響人民居住的問題，然附近居民往往認為公共住宅會造成周圍住宅生活環境品質低落及房價下跌，反對其於住家鄰近興建。過去國內缺乏以實證方式計算公共住宅對周圍住宅價格之影響，亦尚未針對新推出的公營出租住宅個案深入分析；而國外相關研究雖有利用量化實證公共住宅與周圍房價關係，然多針對個別公共住宅社區為研究對象，對不同類型公共住宅及其對不同高低房價住宅之影響與差異，缺乏更全面的探討分析，且亦未釐清住宅價格的空間自相關特性及公共住宅設立的不同階段等，對周圍房價影響效果的差異。 本文應用特徵價格理論傳統迴歸模型、空間迴歸模型及分量迴歸模型，以2012年7月至2015年9月之臺北市不動產實價登錄交易資料為對象，研究整建住宅、出售國宅、出租國宅、公營出租住宅等四類不同時期公共住宅，於100~300公尺不同影響範圍下，分別對周圍住宅價格的影響效果。另外並選取興隆公共住宅作為個案研究對象，以臺北市文山區不動產實價登錄交易資料為對象，應用差異中之差異法結合空間迴歸模型，分析興隆公共住宅的興建完工與住戶入住對於周圍住宅價格之外溢效果。實證結果顯示，附近有早期興建之整建住宅及出租國宅者，其住宅總價皆呈現顯著下跌現象，分別下跌約1.7%至8.9%及1.5%至7.7%；附近有出售國宅之住宅總價漲跌情形不顯著；而近期興建之公營出租住宅則造成周圍住宅價格顯著上漲約1.7%至7.7%；又前述影響程度皆隨影響範圍擴大而隨之減輕。進一步分析不同影響範圍下對周圍高低房價住宅的影響，公營出租住宅對周圍低價住宅正向提升效果為6.2%至7.1%，皆大於高價住宅之無顯著影響至3.2%。而興隆公共住宅的興建完工確實能使周圍住宅價格較外圍地區多提升約6.5%至15.8%，惟住戶入住興隆公共住宅則未具顯著正向的價格外溢效果。由新興辦的公營出租住宅對周圍房價造成正面影響的實證結果，應可釐清公共住宅外部性之正向效果，有助後續公共住宅的興建。 / In recent years, government has tried to build the public housing with high quality to solve the living problems caused by the soaring of the house price. However, residents beside the public housing often regard them as Nimbys that will detrimentally affect property values and oppose public housing to be built nearby. There were short of empirical studies that focus on the effects of public housing on nearby property, as well as the case study of social housing newly built in Taiwan. Besides, the empirical studies in foreign only select a specific public housing as their subject, which few of them analyze different effects caused by different types of public housing, ignore different effects on nearby property with different values, and have not clarify whether the spatial autocorrelation of property values as well as the construction and operation of the social housing leads to different results. This study analyzes the effect of social housing, resettled tenement, public housing for rent and for sale on nearby property values in different ranges separately by using hedonic price theory OLS, spatial and quantile regression as model, and selecting the sale price of real estate in Taipei City from July 2012 to September 2015 as sample. Besides, Xing-Long Social housing and sale prices of real estate in Wenshan district of Taipei City are also selected for case study applying Difference in Difference method with spatial regression, in order to analyze the nearby property values changes after the construction and the move in of the residents of Xing-Long social housing. The result shows that although resettled tenement and public housing for rent detrimentally affect the property values by 1.7% to 8.9% and 1.5% to 7.7% separately, public housing for sale does not affect the property values significantly, and social housing positively affects the property values by 1.7% to 7.7% on the contrary. In addition, these effects decline with distance from public housing. With regard to the impact on high and low priced property in different ranges, social housing has positive effect on low-priced property by 6.2% to 7.1% and no significant effect to 3.2% on high-priced property. The construction of Xing-Long social housing has positive spillover effect by 6.5% to 15.8%, however, the move in of the residents does not. Empirical results show that social housing newly built are able to enhance the property values nearby, which is contributed to the follow-up construction of the public housing.

隨著中國大陸（以下簡稱大陸）的改革開放，海峽兩岸的商業貿易日益繁盛，帶動著廣告蓬勃發展，尤其網路廣告的快速成長，已是不容小覷的新興勢力。但由於兩岸五十年的分治產生價值觀的差異，使得在互動交流易產生誤解導致投資失敗、關係惡化，瞭解兩岸文化差異已是刻不容緩。本研究主旨即是進行兩岸網路廣告中文化價值觀與訴求價值觀的差異比較，以瞭解網路廣告中兩岸呈現出的價值觀異同。 研究樣本自兩岸最受歡迎的入口網站中收集文化意涵完整的網路廣告，共收集407則，其中台灣174則、大陸233則。採用Stern（1998）的文化價值觀量表，以及Hetsroni（2000）的訴求價值觀項目，再加上「兩人的情感」以及「異國風情」兩項，共計有27項訴求價值，由三位過錄員（含研究者）進行內容分析，評分者間信度為 .70至 .74。研究結果發現：（1）兩岸在網路廣告產品類別有差異，可能與兩岸的經濟水準有關；（2）文化價值觀整體分析中「社會正義感」、「財富」為台灣顯著較高，「影響力」、「敬重長者」、「多變化」、「刺激」為大陸較高；（3）訴求價值觀整體比較中，訴求「方便性」、「經濟」、「愉悅歡樂」、「個人主義」、「休閒放鬆」、「助人」、及「財物豐富」等價值為台灣顯著較高，而訴求「聰明智慧」則為大陸較高；（4）「網路產品」類別在文化價值觀與訴求價值觀皆未達到顯著差異；（5）在文化價值觀與訴求價值觀都有「歪曲鏡」的現象；。研究最後提出實務上的建議、研究限制以及未來研究方向的建議。 / In past decades, Mainland China(China) has made large improvement in economic power. The amount of business interaction between China and Taiwan has made the commercial industry become booming, and the new growing media—‘web ads’ are no exception. But even thought the people in two regions speak similar language and have shared a part of traditional culture, there are still many misunderstanding between them. Historically, Taiwan and China have separated over 50 years from 1949, leaders in two countries take the different policies to manage and structure people’s life and ideology. Comprehending the different of values will be helpful to cross-strait business interaction, cultural exchange, personal friendship, and so on. The main of this research attempts to get understanding the cultural values and appeal values on Web ads in Taiwan and China, and contrasts values between the two countries. A content analysis was conducted on a total of 407 Web ads with completed cultural meaning selected from the two countries. The cultural values sheet is from Stern’s（1998）study, and appeal values sheet is from Chien Yu-Fen’s(2003) study. Results of the content analysis on Web ads show that there are different productions and frequencies in production categories between Taiwan and China. And there are some important differences of cultural values and appeal values are significant. The most worth to mention is that there are no any significant on values comparison in ‘Web production’ category, and this category seems be possible a production with universal values.