「將者，智、信、仁、勇、嚴也」出自孫子兵法‧始計篇，究其根源乃來自對主管的深切期盼，尤其在面對瞬息萬變的治安狀況時，警察機關內什麼樣的主管領導風格能影響部屬工作投入，又何以讓其在工作中獲得滿意感，另工作投入與工作滿意度之間關係為何，在最高警政殿堂「內政部警政署（以下簡稱警政署）」中，是個值得探討的現象。 本研究透過文獻分析法及深度訪談法等方式，採分層、立意抽樣對警政署內部人員進行半結構式詢答，再依所獲致之資料歸納發現如下： 一、警政署主管領導風格係採「轉換型領導」、「交易型領導」為主。 二、警政署主管領導風格與部屬工作投入具有高度關聯性。 三、警政署主管領導風格與部屬工作滿意度具有高度關聯性。 四、警政署部屬工作滿意度對其工作投入會產生正面影響。 五、警政署主管領導風格會以工作滿意度作為中介變項，對部屬工作投入產生正面影響；意即主管會透過提升部屬工作滿意度，進而影響其工作投入程度。 六、部屬偏好之主管領導風格，為使其感覺工作滿意度多者，優於讓其高度工作投入者。 最後，按照上開研究發現提出建議如下： 一、針對主管領導方面，應塑造團隊氣氛、建立共同目標，適時給予部屬肯定與認同，能以身作則、勇於負責，分配工作上能勞逸平均、處事公平，又可以尊重部屬意見及給予適當的授權，讓組織成員能夠凝聚向心力，為達成任務全心全意的努力付出。 二、對於革新制度方面，允宜建立負有考核機制的獎、罰金制度，同時強化不適任人員的汰除機制、合理調配組織人力資源，改善公務機關分配不公、勞逸不均之窠臼。 / “Generals should be assessed by his wisdom, trustworthiness, benevolence, courage and discipline.” recorded in “The Art of War by Sun Tzu”, it represent the high expectation for Leader. Especially in the face of rapidly changing security situation, to know what leadership style can influence subordinates job investment, and why let it get satisfaction in their work, and the relationship between job investment and job satisfaction. Therefore, in the highest halls of policing, "National Police Agency (hereinafter referred to as the NPA)" the phenomenon is worth discussing. This study through literature analysis and depth interviews and other methods, mining stratified, purposive sampling of the NPA internal staff consultation A semi-structured, then follow the information gained from the discovery summarized as follows: 1. The Department of Mining NPA competent leadership style, "Transformational Leadership", "transactional leadership" based. 2. NPA competent leadership style and subordinate job involvement is highly relevant. 3. NPA competent leadership style and subordinate job satisfaction is highly relevant. 4. NPA subordinates job satisfaction will have a positive impact on their work input. 5. NPA leadership style will be in charge of job satisfaction as intervening variables, to put a positive impact on the work of subordinates; supervisor will by means subordinate to enhance job satisfaction, thereby affecting the level of work put into it. 6. Subordinates affection competent leadership style, makes it feel job satisfaction and more, than let it work put in by height. Finally, according to the findings open the following recommendations: 1. For the competent leadership, should create a team atmosphere, the establishment of a common goal, to give subordinates timely affirmation and recognition. To lead by example, the courage to be responsible for the distribution of work, maintain work and rest mean. Doing things fair, but also respect the views of subordinates and give proper authorization, so that members can unite the centripetal force, in an effort to achieve the task wholeheartedly pay. 2. For the innovation system, to establish evaluation mechanisms with award and amercement, while strengthening the eliminating mechanism of unadaptable people. A reasonable allocation of organization of human resources, to improve the allocation of job unfair and uneven work.

經濟體中，各部門所生產的產品在生產、運輸、消費等各階段中，均會排放汙染。當產品生產、消費均在同一國家時，汙染排放與其清除責任均在同一國家中。然而現今社會國際貿易往來頻繁，一國消費之商品可由他國進口，使得該產品雖然由該國消費，卻使汙染排放及汙染清除之責任由出口國承擔。而台灣又是一出口導向為主的國家，若未有汙染排放責任歸屬的劃分，台灣須自行承擔國內汙染排放的所有清除責任。 各界在汙染排放責任歸屬的討論，主要有兩種汙染排放責任的歸屬，一為均歸由生產者負擔汙染排放責任的計算基礎；二為均歸由消費者負擔汙染排放責任的計算基礎。然兩種責任歸屬之計算，均將汙染排放責任推給一方承擔並非一公正歸屬汙染排放責任之方式。Gallego and Lenzen (2005)提出共擔責任(shared responsibility)的計算方式，將汙染排放責任均歸屬給生產者與消費者雙方。因此，本研究使用共擔責任之方法，劃分台灣各部門水汙染排放責任之歸屬。 本研究結果發現有：一、由共擔責任分配水汙染排放責任，除了可以重新分配汙染責任外，各部門在生產基礎與消費基礎下的水汙染排放責任，部門所需負擔汙染責任的大小也會重新洗牌。二、紡織、化學材料、基本金屬、電子零組件與電腦、電子產品及光學製品等部門，國外消費者所需承擔的水汙染排放責任，超過上述部門生產者本身承擔的水汙染排放責任。三、若直接以水汙染排放係數的標準衡量各部門需承擔的水汙染排放責任，無法明確地區分水汙染排放責任。四、各部門出口內銷比大，國外消費者的共擔責任也大。 然本研究為一簡要歸屬台灣各部門實際上要承擔的水汙染排放責任，為一事後(ex-post)分析之研究。因此本研究日後研究之方向，尚可再延伸作一租稅歸宿分配之基礎，亦或是加入事前(ex-ante)模擬，比較何種方式之衝擊能降低共擔責任之大小，使得共擔責任此方法與議題之應用能更加深入。

根據EOLembrain東方快線2011年11月份所進行的調查發現，雖然團購市場發展蓬勃，依然有高達44%的人沒有團購經驗。顯現出團購固然方便，還是有其風險所在，像是商品不如預期、等待時間過長、被盜用帳號等，使人們有所顧慮。過去針對團購的研究中，大多將知覺風險當成團購行為的前因，卻忽略知覺風險事實上也被不同因素所影響著。本研究提出一個中介模式來探討團購中知覺風險的前因（消費者性格特質、資源投入感知）與團購行為的關連性。研究結果發現，知覺風險低者，有團購經驗的可能性越高，而知覺風險又會中介信任特質、多疑特質、資源投入感知與團購行為的關係。信任特質高者其知覺風險低，故越可能有團購經驗，多疑特質高者其知覺風險低，故抑制其團購行為，而消費者因感知較大的資源投入，而有較大的知覺風險，因此也抑制了團購行為。 / According to EOLembrain’s survey, 44% Taiwanese people don’t have group buying experience. It shows that people have different levels of perceived risk in terms of group buying owing to their different characters. Also, there are some worries behind the trend, such as product issue, long waiting time and account privacy issue.While past researches focus on how perceived risk affects consumption behavior, they ignore the fact that some factors also have influence on perceived risk. This study aims to understand how perceived risk is affected by different antecedents like personalities (adventurousness, trust, distrust and cautiousness) and perceived resources input. The study also proposes a mediation model to explore the relations between the antecedents, the risk perception and group buying experience. The result shows that people with higher level of trust have lower perceived risk and higher chance to attend group buying. On the contrary, people with higher level of distrust have higher perceived risk and lower chance to attend group buying. Furthermore, people with higher cautiousness also have lower chance to attend group buying. While adventurousness has no significant relevance to perceived risk and group buying experience, people with higher level of adventurousness will have higher frequency of group buying.

本研究主要目的在於建構並驗證大學生成就目標、心理資本、學習投入對學習收穫之影響模式，採用立意抽樣的方式，以1136位大陸大學生為研究對象，使用大學生成就目標量表、大學生心理資本量表、大學生學習投入量表以及學習收穫量表進行測量，再以描述統計、信度分析、因素分析、多變量變異數分析、皮爾遜積差相關、多元迴歸分析與結構方程模型等統計方法進行分析。結果發現： 一、在大學生對學習成就目標的追求中，最重視「精熟目標」。不同專業大學生在「表現目標」和「成就目標」總分上有顯著差異。 二、大學生的心理資本較佳，不同性別大學生的「自我效能」有顯著差異；不同專業大學生在心理資本的四個維度上均有顯著差異；不同年級大學生在「心理資本」和「希望」維度上有顯著差異。 三、大學生學習投入程度較好，不同性別大學生在「行為投入」和「學習投入」上有顯著差異；不同專業大學生在「認知投入」上有顯著差異。 四、大學生的學習收穫情況很好，不同年級大學生在「專業收穫」、「應用收穫」以及「學習收穫」上均有顯著差異。 五、大學生的成就目標、心理資本、學習投入和學習收穫間存有顯著正相關。 六、大學生成就目標各維度與學習投入、學習收穫各維度間有顯著正相關。 七、大學生心理資本中的「自我效能」、「希望」、「樂觀」均與學習為投入、學習收穫各維度之間有中度的顯著正相關；「復原力」與學習投入中的「情感投入」和「認知投入」以及學習收穫中的各維度呈現較弱的顯著正相關。 八、大學生學習投入各維度與學習收穫各維度間有顯著正相關。 九、大學生的「情感投入」，是預測「學習收穫」及各維度的重要變項。 十、大學生成就目標、心理資本除了對學習收穫有直接影響外，亦可經由學習投入對學習收穫產生間接影響。 本研究根據研究結果加以討論，並提出數點建議，以供後續相關實務工作及研究的參考。 / The study aimed to construct and examine the model of college students' achievement goals, psychological capital, learning engagement and learning outcomes. A total of 1136 college students of China were enrolled to collect measurement of constructs based on self-report questionnaires, which included " College Students' Achievement Goals Scale", " College Students' Psychological Capital Scale", " College Students' Learning Engagement Scale" and " College Students' Learning Outcomes Scale ". The statistical analysis were conducted by descriptive statistics, reliability analysis, factor analysis, one-way ANOVA, Pearson product-moment correlation analysis, multivariate regression analysis and structural equation modeling analysis. The study finding were as follows: 1. In the pursuit of college students' achievement goals, the most important was "mastery goal". There were significant differences in the scores of "performance goals" and "achievement goals" among college students of different discipline. 2. Psychological capital of college students was better. There were significant differences in the "self-efficacy" of college students with different gender. There were significant differences in the four dimensions of psychological capital among college students with different discipline. There were significant differences in the dimensions of "psychological capital" and "hope" among college students of different grades. 3. The college students had a better degree of learning engagement . There were significant differences in "behavioral engagement" and "learning engagement" among college students with different gender. There were significant differences in "cognitive engagement" among different discipline college students. 4. The college students learning outcomes were very well, students of different grades in the "professional outcomes", "application outcomes" and "learning outcomes" were significantly different. 5.There is a significant positive correlation between achievement goals, psychological capital, learning engagement and learning outcomes. 6. The dimensions of achievement goals were significant correlate positively with the dimensions of learning engagement and the dimensions of learning outcomes. 7. The college students' psychological capital of "self-efficacy", "hope" and "optimism" had a moderate significant positive correlation with the dimensions of learning engagement and learning outcomes. Resilience with "emotional engagement" and "cognitive engagement" had weak positive correlation; Resilience with the dimensions of learning outcomes had significant positive correlation. 8.There is a significant positive correlation between the dimensions of college students' learning engagement and the dimensions of learning outcomes. 9. "Emotional engagement" of college students is important variables in predicting "learning outcomes" and its dimensions. 10. The achievement goals and psychological capital of college students not only influence learning outcomes directly, also influence learning outcomes through learning engagement indirectly. Based on this research results, several suggestions were proposed for future practical application and futher research.

本文內容包含三個主題相近的議題，首先我們探討在貿易互動的情況下，國際能源價格衝擊所帶來的跨國衝擊效果，接著根據多個年度的資料，延用第一個議題的模型分析跨國衝掔效果的演變，以及這樣的演變與貿易趨勢之間的關係，最後則探討委外代工的貿易活動對經濟體系勞動市場的影響，企圖尋找台灣近年工資不均度逐漸下降的原因。 由第一個議題的分析結果可以發現，若要有效降低原物料價格上漲所帶來的衝擊，可從國內高耗能的產業 (如石油煉製品業) 著手，藉由技術移轉、跨國產業合作或研發投入等方式提升耗能產業的技術，改善生產結構；此外，藉由分散進口來源，可以有效降低進口拉動的物價上漲；最後，在國際能源價格上漲時，公用事業部門的價格管制，可以有效控制物價上漲，尤其對於天然資源缺乏的國家效果較為顯著，且愈多國家採行價格管制策略時，對降低物價衝擊的效果愈好。。 由第二個議題的分析可得知，各國的個別產業在三個不同的年度受到相同衝擊時，當產業的中間投入裡，能源及石油煉製品的占比愈高，則價格衝擊反應便愈大，這樣的影響效果主要反應了直接效果。若仔細檢視國內的各產業委外代工活動對價格衝擊效果的影響，則可以發現在產業別資料時，兩者間的關係並不明顯，但若將分析層級提高到整體國家的話，便可以發現委外代工比例或是國際專業分工程度愈高的國家，其受到的物價衝擊似乎稍微較低，而此一部份則是反應了跨國貿易傳遞效果。 最後，由第三個分析議題可以發現，台灣過去25年來技能與非技能勞工的工資差距逐漸拉近，這樣的趨勢與近年文獻所觀察的結果有明顯的不同，仔細檢視其中的端倪，我們可以發現台灣工資不均度雖然與相對勞動雇用仍為正相關，但工資不均度卻受到委外代工與對外直接投資負向的影響，其中，僅電子電機及機械類別的委外代工對工資不均度具有影響顯著，但民生工業及重工業類別卻不顯著，這樣的結果與近年台灣電子業發展的模式有關，雖然此產業委外生產比例日益攀升，但隨著台灣電子業在全球舉足輕重的地位，產值逐年大幅成長，雖然其中零組件愈來愈多仰賴委由開發中國家生產，但於台灣進行組裝仍需大量非技能勞工，因此委外生產將使工資不均度的情形減緩。另外，從資料中也發現，近年台灣日益減緩的工資不均度情形，主要是由於相對勞動供給的增量大於相對勞動需求所致。 / This thesis contents three approximate subjects for discussion. First of all, we confer the interaction of trades when the rise of international raw material price influences multinational; according to the data taken from many years, we employed the model of the first subject to analyze the development of inter-regional impact, its effect and also the relationship between the development and the trade tendency. Lastly, the influence of outsourcing towards the labor market in the economy will be discussed, in order to search for the reason, which is responsible for the chronicle decrease of wage inequality. The result of the first discussion shows us, to slow down the price impact which is caused by the rise of the raw material, we can undertake national companies with high energy consumption industries (e.g. petrochemical industry); on these excuses: Technique shifting, international industrial cooperation or investment of researches and so on, the technology of high energy consuming industries could be promoted to improve the production structure. Further than that, dispersing import resources could efficiently reduce the price increase caused by import. The price control at public utility could bridle price rise effectively, when international energy price is arising. This is especially obvious in countries with lack of natural resource, not forget to mention the more nations introduce price control tactic, the better it is to reduce the price impact. By the analysis of the second discussion, it is said when each country in each industry at three different years experienced the same impact, the higher the industrial’s usage of energy and petro-products for intermediate inputs, the strong is the reaction of price impact and this influence mainly responded to the direct effect. If we examine the relationship between price impact and proportion of outsourcing, we could notice that the relationship is not very conspicuous in industrial level data. But if we move the analyze level higher to the whole nation, we could discover that the higher the percentage of outsourcing is, the lower is the resulted price impact. And this is because of the transmission effect of the international trade. Last but not least, the third discussion let us know, that in the past 25 years in Taiwan, the wage inequality of high skill and low skill labor was reducing chronically. Such a trend is clearly different from the result which is shown in the recently studies. Even the wage inequality is positive proportioned with the relative labor employed, but it has been negatively influenced by outsourcing and outward direct investments. The negative relationship counts to the most outstanding in electronics and electrical machinery industries, but civil industry and heavy metal industry is not much remarkable. This result is related to the expand model of Taiwan in the recent years. Although, the percentage of outsourcing grows day by day, but with the importance of Taiwan’s electronics industry, the production arises substantially annually, even though more and more of its components is sourcing from development countries, but we still need many non-skilled personnel to fabricate those in Taiwan. That’s why outsourcing will decrease the wage inequality. Further than that, the recent wage inequality decrease in Taiwan is mainly effected by the surplus of relative labor supply.

綠色稅制改革始於1990年代，在此前歐美主要稅收所得來源為所得稅，隨著歐美國家面臨經濟與財政困境，課稅項目漸漸地轉向環境稅，最先實施的國家為北歐國家，目前我國正面臨經濟衰退，且新政府上任後，增稅政策屢屢遭到民眾的反彈，有些學者認為，環境稅有辦法達成「雙重紅利」，既能增進環境品質且改善所得分配，不失為一向好的課稅工具。 本研究以民國100年行政院主計處的「產業關聯表」與「家庭收支調查報告」估計綠色稅制改革的所得重分配效果，利用投入產出分析法，估計環境稅對於消費支出項目價格影響，再將環境稅稅收金額作為所得稅減免與移轉收入減免用途，最後估計吉尼係數，觀察實施綠色稅制改革後的所得重分配效果。 實證結果顯示，環境稅是一具有累退性質之租稅，故單純課徵環境稅會造成所得分配惡化，且課徵越高之金額，所得分配惡化越嚴重；實施綠色稅制改革後，所得分配都較原始值平均，且綠色稅制改革金額越大之方案，改善所得分配效果則越好。

本論文主要目的在檢定近二十年來生產因素秉賦與台灣製造業的貿易形態及其結構性 的變化。過去文獻中，有關台灣對外貿易形態的實證研究，大都應用生產因素的「投 入產出分析法」與「迥歸分析法」二種，而且皆是單一年的橫斷面資料之分析，然而 卻缺乏長期性的觀察。本文研究之目的的即在於融合橫斷面與時間序列資料，對台灣 自民國55年至75年製造業對外貿易形態的轉變作一分析。 本文可分格為三大部分。首先，依據民國55.60.65.70.與75各年度「工商普查報告」 ，配合「進出口貿易統計月報」，分別以製造業細分類與中分類之資料作「迥歸分析 」。其次，再以上述資料應用「機率模型」之 Probit(或Logit)分析則是由「質」的 觀點來衡量。 第三，根據「勞工統計月報」、「工業生產統計月報」與行政院主計處估計之逐年製 造產業別固定資本存量，配合「進出口貿易統計月報」，融合了民國55年至75年製造 業橫斷面與時間序列之合併資料，應用Multivariate Cusum Test,來檢定台灣地區貿 易型態的結構性變化，並測量個別生產因素對結構轉變的影響程度。 根據橫斷面資料可瞭解生產因素秉賦和貿易比較利益型態，而由橫斷面與時間序列合 併資料分析，能瞭解長期性各產業貿易結構的轉變。

茲將史褚主要內容分述如次： 第一章緒論。先闡述本文之研究動機，方法與範圍，次分別討論團體、決策之相關概 念用以引介團體決策之意涵。 第二章列舉影響團體決策之主要投入（INPUT ）因素，分別從問題、團體、個人及領首四面向討論。 第三章探討團體決策之運作過程（OPERATIONAL PROCESS ），兼採規範及描述模型觀點分析其互動階段，最後並說明決策過程中的特徵。 第四章從事團體決策產出（OUTPUT）之功能分析 分別檢視其正、負功能及影響功能 之權變因素。 第五章對團體決策之產出功能，作一回餽（FEEDBACK），尋求增進決策效能的各種技 術，其中包括腦力激盪術（BRAINSTIRMING ）、達非法（DELPHI）、名義團體術（NO MINAL GROUP TECHUIQUE ）、品管圈（QUALITY CONTROL CIRCLE）暨分析層級過程法 （ANALYTIC HIERARCHY PROCESS）等。 第六章結論。以權變（CONTINGENCY ）觀點探討團體決策之使用契機與最佳組合，最後並總結性地提出對團體決策的未來 展望。

本研究旨在探討企業組織內研究發展部門的工作人員其工作投入形成的狀況。研究變 項共有一、人皮特質；二、組織氣候；三、個人人口統計資料；四、工作投入等四種 。 第一章為緒論，主要部份為研究目的、研究架構、研究假設及研究限制。第二章共分 兩節，第一節探討過去的研究者對工作投入的探討及工作投入與一些其它工作態度的 關係。第二節為探討本研究的各個變項（人口統計變項、人格特質─成就動機、內、 外控、工作價值，個人認知的組織氣候）與工作投入的關係。第三章為研究設計及方 法，共分四節，第一節為研究取樣，第二節為研究工具，第三節為施測過程，第四節 為統計分法。第四章為研究結果及討論。第五章為研究結論及建議全文預計陸萬字。

第一章說明本論文之研究動機與目的、研究範圍與限制、研究方法及論文結構。第二 章說明管理資訊品質標準、決策種類及營運管理決策之特性。第三章說明歷史成本觀 念之理論基礎，及其與營運決策用成本資訊之關係。第四章說明淨變現價值與其他資 產交換產出價值觀念之理論特性，及淨變現價值在營運決策上之應用。第五章說明變 動成本與其他資產交換投入價值觀念（不包括歷史成本）之理論特性，及變動成本在 短期訂價決策上之應用。第六章為本論文之結論及所提出之若干建議。