本研究以福島核災期間的新聞報導為分析對象，透過兩階段的新聞內容分析，比較福島核災發生當月以及週年前夕的新聞報導。研究發現越接近福島核災週年，媒體關注越高；福島核災後一個月內的新聞以因應框架為主，一年後的主要框架則轉為衝突及人情趣味框架；福島核災週年的報導戲劇化程度較一年以前為高，而兩階段共同的缺點則為消息來源過於單一化。本研究檢視福島核災報導的優點及未盡之處，以提供實務上諸多參考。 / This thesis attempts to analyze the news reports of Fukushima Nuclear Disaster. By comparing the news coverage between March 11 and April 10 2011, and February 12 and March 11 2012, we found when the anniversary of the Fukushima Nuclear Disaster approaching, the amount of news reports gradually increased. The dominant frame of the first stage of this study is the strategy frame, and the second stage are the conflict frame and the human interest frame. This study also found the amount of the dramatic style of coverage in the second stage is higher than that in the first stage. And the shortcoming of both the two stage is the lack of diversity of the sources.

能源議題在臺灣一直存在爭議，最為社會大眾熟悉的是核能問題，核能幾乎是國內媒體最關注的焦點之一。自2012年行政院前院長江宜樺提出核四公投，國內主流媒體相繼推出跨國性的能源專題報導，內容不同於過往媒體多聚焦在核能議題，故引發本研究探討媒體如何建構深度能源報導的興趣。 本研究以2013年9月《遠見》〈未來的電哪裡來？〉和2014年3-4月期間刊登的《聯合報》〈明天的電 核去核從〉為例，探討國內媒體在核能風險的爭議如何建構跨國性的能源專題報導。為加強分析文本背後的社會文化現象影響，本研究採用並調整van Gorp（2010）歸納和演繹法兼具的框架分析架構，在社會文化現象的分析納入深度訪談法，以訪談記者的資料掌握媒體產製流程、守門原則和媒體文化等因素對文本建構的影響。在框架演繹階段，本研究則採內容分析法統整新聞框架在兩大專題的分布情形，及媒體屬性和消息來源與框架間的關聯。 本研究根據兩大專題的論述建構「供給穩定」、「需求節能升效」、「公眾價值」、「人身健康安全」和「環境低碳」等五個框架類目。供給穩定和需求節能升效框架分別討論能源的供應及需求問題；公眾價值框架關注核能風險溝通的民主參與；人身健康安全框架探討核能造成的健康安全危害；環境低碳框架則聚焦能源政策如何因應氣候變遷問題，各框架的核心意涵基本上映照臺灣目前選擇能源最需要面臨的問題困境。有關各框架在兩大專題的分布情形，整體以「供給穩定」框架的出現頻率最高；分開來者，《遠見》和《聯合報》專題都以「供給穩定」最多，但《遠見》專題依序為「需求節能升效」和「公眾價值」框架，《聯合報》專題則以「人身健康安全」和「公眾價值」框架名列二、三。 在框架論述部分，因兩大專題的產製時間和採訪國家重疊，專題報導出現類似的框架化裝置和推理裝置，且有以外國作為臺灣借鏡楷模的意涵。兩大專題的論述建構都深受社會文化脈絡和消息來源的說法影響，特別是有關專業議題的討論，報導相當依賴可信度高的消息來源。媒體差異則影響兩大專題出現不同的論述特色，《遠見》專題因該雜誌定位為專業財經媒體，報導呈現財經雜誌深度報導的特色，內容援引豐富文獻。《聯合報》專題則具有報紙即時性的特色，報導篇幅短、關注各國最新的能源發展資訊。 在消息來源的引用部分，兩大專題鑑於可信度的守門原則，整體以官方和產業單位為引用前兩名者，進一步分析，《遠見》專題的前兩名為產業和官方人物，《聯合報》則反之。除此，五個框架整體也以官方單位引用最多；其中「需求節能升效」和「公眾價值」框架以產業單位引用最多，其他三個框架引用最多者皆為官方單位，主因是「需求節能升效」框架重視產業和民間的節能行動，公眾價值框架注重能源產業機構和民間的風險溝通，其他三個框架則關注政策制定者因應能源供給、能源風險和氣候變遷的作為。 本研究發現，部分研究結果的推理需藉由訪談記者才能確認，如《遠見》因定位為財經媒體，影響專題著重產業觀點；或如《聯合報》專題的報紙特色，也根據訪談結果了解媒體文化對新聞建構的影響。若僅採用van Gorp的分析架構，難以掌握媒體產製流程、媒體文化或潛在的社會因素等影響，故本研究輔以深度訪談法探討新聞框架和文化現象的扣連，補充了van Gorp框架理論的不足。 本研究也針對能源報導提出實務建議。首先，媒體組織需持續培養新聞工作者的專業，鼓勵報導開展多元消息來源；在報導寫作方面，應增加關注產業責任和與臺灣脈絡相近的國家情形，拓展報導面相。同時注意查證工作，避免報導流於以作為平衡的衝突方式呈現。而在製作國外議題方面，建議新聞工作者事先前往各國蒐集一手資訊，尋求駐外單位協助、聯絡特派員或預先採訪國內專家和民間團體，以利實際採訪。國外報導另須重視國外經驗和國內脈絡的差異，使報導引發讀者關注國內問題，並作為實際可行的解決策略。 關鍵字：能源、核能、框架分析、風險社會、專題報導

On the current state of material distribution of renewable energy plans for development combined with the alternative uses of innovative technologies, there have been multilateral institutional partnerships regulating the actual distribution of nuclear energy programs through the PPPs, which have maintained a primarily scientific role while attracting international attention. In addition, the specific combination of scientific knowledge and technology transfers associated with public-private regulatory spheres has led to a common co-evolution of essential development characteristics, which have been intertwined with public environmental programs and resulting activities referring to the nuclear risk management of nuclear power plants NPPs, and to the formulation of participatory protection mechanisms. In this study, I analyze the comparative institutional status of nuclear energy models in industrial transition stages with waste disposal systems which have been based in Canada and Taiwan. The research focus in this dissertation has been placed over the practical need to identify the adaptive policy approaches in governance leading to local territorial interactions interrelated with a contemporary escalation of environmental technology issues, associated with public-private partnerships (PPPs), especially in terms of operability of STS transfers (science, technology, and societies) developed at societal level. Structurally speaking, the first section of this dissertation discusses introductory explanations already presented in July 2016 for the university commission about the proposed doctoral research design. The second and final parts of this dissertation have been developed at length in view of exploring some of the issues concerning the STS energy transfers and NPPs research policies associated with PPPs configurations. The final discussion section will summarize the literature findings about the changing mechanisms established in energy governance. The evaluative findings have been mostly developed through library archival documents, national reports, and analytical studies which I have compared in this dissertation. Overall for starting point, it can be affirmed that a technocratic vision of dynamic disciplinary elements related to managerial energy configurations of nuclear power plants, including waste disposal programs, has been proposed at regional level through common identification systems, established over public provisions involving regulatory interactions of nuclear sector industries based in East Asia and Canada. International and national attention has been focused on environmental cases of post-disaster emergencies and risk protection factors, particularly following on the Fukushima nuclear plant crisis in Japan in 2011. This structural process has been classified as an international critical domain. Essentially, the constructive experience acquired in governance has relied on cross-countries interpretative democratic models based on the existence of collective information i exchanges, which have actually involved different national regulators, public development actors, and industrial management partners, supported by: scientific experts, regional state officials, non-governmental representatives, and local district communities, among others. Moreover, the resulting collaboration process for public regulatory implementation which has been followed according to governmental aims and rationalization of resources regarding the civilian nuclear energy activities has also acquired a divergent character identified in multi-level state distribution systems. This happens in view of the similar formulation of industrial transition incentives for innovation and technology transfers, also entailing attentive responses formulated by taking into account the material normative reflections; which need to promote a broader view on collective participatory models, also based on public consensus criteria. Consequently, it can be considered that nuclear energy technologies and industrial knowledge transfers have been interlinked to a public set of normative appeals and confidence measures, promoting fundamental support for governance integrative practices. From an industrial point of view, the differentiation of innovation systems pursued through the development of specialized technology districts, for instance, in East Asia and Europe, has been configured according to public-private negotiation patterns assisting on the evolution of STS assessment programs. The corresponding formulation of risk prevention measures and safety assessment principles has been addressed according to the transition obtained with the adoption of alternative renewable energy plans. Managerial innovation capacities have reflected the temporal adaptation to development changes, which have been related to the emergence of nuclear fuel-cycle radioactive programs, and nuclear waste disposal activities. At implementation level, the direct involvement of community actors and environmental institutions has come into play leading to the identification of multilevel governance routes, by enhancing the knowledge transfers and learning systems, compatible with national and local collectivities, as well as, territorial and internal capacities. At the same time, the spatial regulatory requirements for regional identifications of the technologies used and the PPP agreements prepared in connection with nuclear energy facilities, and civilian energy installations, have testified the need to introduce learning cooperation stages for the evaluative and monitoring processes. These changing adaptation stages have been publicly controversial. At the end of bitter regional local disputes, the investigative agencies producing case-based reports have indicated the status of public concern and risk perceptions on nuclear safety issues, particularly for the local population living in proximity to NPPs, reflecting on common detrimental effects in terms of public governance and mutual trust conditions. The complex variation of public understanding about the programmatic issues surrounding nuclear science development and the environmental impacts has drawn us to an analytic core of ii structural determinants, which have been investigated in order to compare the international cooperation principles and the practical nationally-based conducts. For the identification of risk protection assessments of national capacities, I have elaborated this study project for comparative purposes, by trying to emphasize the critical aspects of public STS maintenance systems, which will require a legal status and clarification for the future generations in order to guarantee security and safety for everyone.

核子武器是近代人類極具重要意義的發明之一。它的出現，提前結束了第二次世界大 戰，卻也為戰后的國際關系投注了更多的變數。核子武器可替代傳統武力，為國家推 行政策的工具；核能發電是石油以外主要的能源；核子科技能協助相關工業的發展， 因此許多國家視核子武器為國家防衛的后盾，核能為國家建設的動力。不過核武擴散 所形成核子戰爭的陰影，卻在人類心頭揮之不去。為了避免核子武器落入野心人士手 中，因此有更多國家投入禁止核武擴散的行列。本論文即在研究核武擴散的現象及國 際間禁止核武擴散的作為。 本論文的章節內容分配如下：第一章導論，說明研究動機、方法和架構；第二章介紹 核子武器擴散的概念，包括核武擴散的定義；核武、核能與國際防護的關系等；第三 章探討核武擴散的誘因和非誘因，并分析這些因素在一國發展核武決策中所占的地位 ；第四章分析第三世界中部分有潛力國家發展核武的情況，及對區域戰略關系的影響 ；第五章描述國際間為禁止核武擴散，加強核能和平用途所建構的國際體，其中兩大 重心為國際原子能總署和禁止核武擴散條約；第六章分析原能總署和禁止核武擴散條 約的成效。第七章結論。

自2002年秘密運作的核能設施曝光後，伊朗的核能政策一直是國際爭點且令人費解。若要討論伊朗核能政策是如何產出及其未來的走勢，本文認為伊朗本身的動機才是決定核能政策的關鍵。 本文以「個人－國內政治－國際政治」三層次作為分析架構，首先討論核能政策的發展歷程及其對伊朗的意義；其次分析伊朗最高宗教領袖Khamenei及伊朗政治派系如何影響核能政策；最後聚焦於2009年綠色運動後至2015年JCPOA簽訂這段期間，伊朗最高宗教領袖Khamenei與核能政策演變的關係。 本文發現伊朗的政治菁英對核能政策有高度共識，認為發展核能政策代表著實踐伊朗的大國意識與民族尊嚴、經濟與能源多元化的自主發展以及安全上的保障。另外，從政治派系角度出發，核能政策也被視為派系鬥爭中的槓桿，是政治菁英獲得權力的工具。同時，基於伊朗特殊的政治體制－－教法學家體系，最高宗教領袖Khamenei為伊朗權力體系中的第一人，其態度與政治取向決定了核能政策的走向。而在最高宗教領袖Khamenei決定核能政策的走向時，其必須將國內外政經局勢納入考量，並時時權衡當前的局勢是否會影響其作為最高宗教領袖的合法性。本文認為，若能繼續對最高宗教領袖Khamenei加以觀察，並分析其與國內政治派系的互動，將有助於未來對伊朗核能政策的了解並對伊朗政治帶來更全面的研究。

本研究的主要目的是探討會計師事務所審計人員對衍生性金融商品(DFI)的財務報導與查核能力，並分析可能影響此項能力的因素。另一目的則是希望探討審計人員對財務會計準則公報第二十七號的意見及看法，以及對這號公報的瞭解程度。本研究以問卷為蒐集資料的工具，在139份回收的問卷中，只有24位審計人員不知道什麼是DFI，約有九成的審計人員認為查核含有從事DFI交易公司之財務報表之審體審計風險較沒有從事此類交易的公司高。造成審計人員對DFI財務報導的認知程度差異的原因，經統計檢定後，有下列幾項： （1） 審計人員在事務所擔任的職位， （2） 審計人員認定衍生性金融商品的能力，以及 （3） 審計人員是否曾經查過衍生性金融商品。 造成審計人員對DFI財務報導查核能力差異的原因經統計檢定後，有下 列幾項： （1） 事務所的規模， （2） 審計人員之最高學歷， （3） 審計人員是否已取得會計師資格， （4） 審計人員在事務所擔任的職位， （5） 審計人員認定衍生性金融商品的能力， （6） 審計人員對衍生性金融商品的熟悉程度，以及 （7） 審計人員是否曾經查過衍生性金融商品。 審計人員是否曾查核過DFI並不會影響其對第二十七號公報的熟悉程度。此外，約三成的審計人員認為「各類商品之財務風險」與「商品之公平市價」是其依照此號公報查核DFI時最難決定之項目。至於審計人員如何驗證客戶在財務報表上所揭露關於DFI的公平價值，約各有三成的審計人員取得之方式為「採用公開市場之成交價」、「向銀行詢價」。 值得注意的是，在瞭解第二十七號公報的審計人員當中，只有約半數認為依照第二十七號公報揭露DFI，能幫助閱表者評估風險；同樣地，也只有半數的審計人員認為第二十七號公報能對他們在查核DFI時提供更明確的指引。審計人員是否曾經查核過DFI不會影響他們對這兩個問題的看法。 / In this study, the author investigated the degree of auditors' cognition and audit ability on derivative financial instruments (DFI) in Taiwan and he studied some factors that might affect these abilities. Besides, the author also investigated auditors' opinions of Statement of Financial Accounting Standard No. 27 in ROC. The author used questionnaire as a tool in gathering data. Factors that might affect auditors' cognition of DFI are as follows: (1) The current job position of auditors. (2) The auditors' abilities to recognize DFI. (3) The auditors' experiences of auditing DFI. Factors that might affect auditors' audit ability of DFI are as follows: (1) Firm size. (2) The highest education auditors received. (3) Whether they have got CPA license. (4) The current job position of auditors. (5) The auditors' abilities to recognize DFI. (6) The auditors' experiences of auditing DFI. (7) The extent of auditors' familiarity toward DFI. Auditors' opinions of Statement of Financial Accounting Standard No. 27 in ROC can be concluded as follows: (1) Only half of the auditors who understand this statement think it can help them to audit DFI related disclosures. (2) Whether auditors have audited DFI doesn't affect the extent of auditors' familiarity toward DFI. (3) "Financial risk" and " fair value of DFI" are two of the most difficult items to decide when auditors audit DFI.

伊朗伊斯蘭共和國為中東地區主要國家之一。自1957年與美國合作發展核能以來，除了在柯梅尼政權初期曾短暫中斷外，歷任的領導人皆大力支持核科技的發展。從近年來的發現，顯示伊朗正在持續進行某些秘密的核計畫，使得國際憂心伊朗可能有發展核武的意圖。一旦伊朗擁有核武，將對國際安全產生重大衝擊。 本文分析的重點，在於伊朗發展核科技的背景、動機、經過，還有各國對伊朗核計畫的態度，以及伊朗核武化之後對國際安全的衝擊。 / The Islamic Republic of Iran is one of the major powers in the Middle East. Since 1957, when nuclear energy program received technical assistance from the U.S., its successive leaders have eagerly pursued the policy for developing nuclear technology. The only exception took place during the early years of the Ayatollah Khomeni government when all nuclear program was temporarily suspended. Recent disclosures show that Iran has been conducting several covert nuclear programs, which is considered by the international community as a possible step toward nuclear weapons. This thesis first analyzes the background of Iran’s nuclear development, its motives, and the evolution of its nuclear development. The U.S., Russia, the PRC, and other related powers’ attitude toward Iran’s nuclear programs will be analyzed latter. Once Iran gets nuclear weapons, its impact on the security in the Middle East as well as on the nuclear non-proliferation regime will also be examined finally.

網絡是一個依據人與人之間的互動關係所建構出來的，它即是形成我們日常生活中的一部分，而政策網絡則是從網絡的生活環境概念化，進而系統化的分析方法，是較傳統分析方法更有彈性的分析架構。在現在的社會中，想要製造對立的關係很容易，想要挑出他人的問題也是容易的，但是如何促使人們溝通呢？在這個民眾對政府信任低落的時代，社會上的急需解決的公共議題卻未見減少，若里長能發揮一個更作為連結政府和民眾之間溝通的良好媒介，發揮其作為中介樞紐的功能。本研究更期許里長在核子事故緊急應變的政策宣導中，是一個能讓民眾和政府之間的溝通更為順暢的角色。透過政策網絡中的社會網絡分析方法，嘗試去解析在核二廠周遭地區的里長，他們在緊急應變網絡中所擁有的角色、地位及其對網絡的影響，並進一步提出改善當前緊急應變宣導僵化的困境。 本研究透過社會網絡分析的中介性分析結果，發現雖然在緊急應變宣導的政策網絡中，里長確實擁有強大的動員能量，更在網絡中有無法抹煞的影響力，但里長卻並非網絡的單一中介核心，在地方上的緊急應變宣導網絡中，形成了多元的中介核心，這些網絡參與者或因為公務上的正式關係，或因為掌握核能的專業知識，因此，各自在網絡中占有重要的地位，但是若核子事故發生時，這些參與者又會形成環環相扣的宣導和疏散系統，缺一不可。故本研究認為里長的角色，確實會對緊急應變宣導產生不同層面的影響，里長在網絡中也具有相當深厚的稟賦，但更多時候里長只是消極的在執行。 最後本研究彙整出不同受訪者的意見，歸納出了兩個方向性不同的建議，期望負責緊急應變宣導的單位能重新省思這些根本性的問題：第一，只有讓民眾真正的體驗過，體驗才會轉換成有價值的經驗和記憶；第二，對於緊急應變宣導的結構性省思，政府擁有的人力、資源和時間有限，政府官員相較於民眾是否是更需要宣導的群體？