科学研究費補助金 研究種目:基盤研究(B) 課題番号:17402025 研究代表者:薛 進軍 研究期間:2005-2007年度

University of Macau / Faculty of Social Sciences. / Department of Government and Public Administration

No description available.

近幾年來，審計風險再度成為審計文獻上討論之主要課題之一，所不同者，在最近的 討論中，曾有多位學者認為應於原有之 SAS39之風險模型中，加入其他風險要素的考 慮，有些學者甚至將此類風險要素稱之為固有風險，而FASB亦於SAS 47中正式將固有 風險要素併入審計風險模型中。 本研究之目的即在對固有風險作進一步之研究，以探討影響審計固有風險之因素，並 瞭解審計人員對此類風險影響因素之風險認知程度及所採取之行動為主，為達上述之 目的，研究之方向主要分為兩部分進行。 第一部分主要對相關文獻作一整理彙總有關影響審計固有風險之因素，並依此選擇所 需之固有風險指標，最後，建立研究所需之模型。第二部分為實證部分，本部分主要 依所建立之研究模型設計所需之問卷，其結果分析可分為下列兩個階段： (1) 確認所選訂之各風險指標之風險性。 (2) 確認審計人員對所選訂之風險指標之風險認知程度及其對所認知之風險所採取之 行動。 在第一步驟中，除以平均數排列各風險指標之風險性外，並利用因素分析方法將風險 指標歸為幾類因子，而在第二步驟中，則依前一步驟所作之因素分析結果，檢定審計 人員對各類因子之風險認知程度是否具顯著差異，並同時檢定固有風險之風險評估結 果與審計深度之關聯性。 最後，本研究將依分析所得之結果對現況作說明，並提出建議。

當代世界面臨最深遠、也最鼓舞人心的影響之一便是民主化浪潮；探究民主化問題亦是政治學中的一個熱門研究領域。根據美國紐約「自由之家」（ Freedom House ）的統計調查（ 2002 ~ 2003年 ），全球「選舉的民主」（ electoral democracy ）國家總共有121個，「自由的民主」（liberal democracy ）國家計有89個。這樣的數字相較於2000 ~ 2001年與2001 ~2002年的統計──「選舉的民主」120、121個、「自由的民主」85、86個，我們發現：雖然「選舉的民主」國家幾乎維持不變，「自由的民主」國家略幅提升，但是「第三波」民主化的潮流似乎已經接近尾聲。由此可知，新興民主國家當前最重要的課題乃是如何鞏固、深化並提升民主的品質。 二十世紀末最後十年乃是台灣蛻變成長的時代，從國會全面改選到總統直接民選，不但奠定民主政治的形式，更發動了民主轉型肇始的列車。二十一世紀來臨的前夕，台灣首次完成政黨輪替的政權和平移轉，不但樹立民主轉型的典範，更締造了民主政權變遷的新頁。為了保證台灣民主化成果能夠順利地運作生存，尚須徹底通過「雙翻轉測驗」（ two- turnover test ）的試鍊，並推展更重要的民主鞏固與深化，以期待開創出更高品質與先進的民主內涵。 故本論文旨在以台灣民主化個案經驗為基礎，透過民主化理論、民主轉型模式、民主鞏固概念的檢視、適用與反思，做一個深度的分析與探討，以期對於台灣民主鞏固相關的研究和未來民主深化的發展能有所助益與啟發。 / One of the most far-reaching and inspiring influences in today's world is the wave of Democratization. Exploring Democratization and solving the problems often resulting from it are also popular issues in academia. According to the statistics of Freedom House: the number of “electoral democracy” nations is 121; “liberal democracy ”nations is 89, compared to the previous data, nevertheless, the number of “electoral democracy ”nations did not change; the number of “liberal democracy” nations is increasing slightly. In short, the “ The Third Wave ” is coming to an end, and the most important challenge ahead is consolidating the achievements of Democratization. The last 10 years of the 20th century have been an age of growth and transformation in Taiwanese politics. Regular Parliamentary elections and the direct election of the President have each been accomplished, thereby laying the basis of Democratic Politics, while also initiating a series of important Democratic Transitions. At the beginning of the 21st century, therefore, Taiwan's accomplishment of the first peaceful ruling power rotation has not only given momentum to the process of Democratic Transition but also heralds a new era in Taiwanese political power. Now, provided that Taiwan can pass the two-turnover test thoroughly, while also developing and deepening its Democratic Consolidation, the results achieved by Taiwan’s Democratic Transition will be ensured. The main purpose of this article is to analyze and explore Taiwan’s Democratization closely based on the case-study of Taiwan’s democratization and utilizing those theories concerning Democratization, models of democratic transition and reviewing, applying and reflecting concepts of democratic consolidation in the hope of making contributions to the further relevant studies of Taiwan's Democratic Consolidation and future Deepening Democracy.

本篇論文主要論點有三，分述如下： （一）在相似的統合治理結構中，制度內的差異造成了統合治理模式運作成效的不同，也導致相異的經濟發展、勞動市場與社會福利表現。特別是國家治理能力與社會治理能力上的差異。就業改革成功的重要因素是國家在改革過程中發揮高度的國家治理能力，促使社會伙伴締結以改革為導向的社會契約，並且化解分配聯盟抵制的難題，進行制度與政策的改革。 （二）高度統合治理模式促成了高度經濟成長、失業率的降低與總體就業的增加。相對的，當統合治理模式退化時，就會導致經濟成長降低與遲緩，失業率升高與總體就業增長不足的情形。因此，統合治理模式與經濟表現、勞動市場之間存在著高度的相關性。但統合治理模式與社會安全支出之間的關係取決於政黨政治的中介影響。政黨擴張社會安全支出以爭取選民的支持，特別是爭取勞工階級的支持。惟在失業率高漲與福利國家危機之際，政黨都會採取社會安全支出的合理化的政策。 （三）統合治理制度調適的可能，在於啟動良性循環來促進與維持高度統合模式。經濟成長與低失業率都得力於高度的統合治理模式。高度國家治理能力，協助勞資社會伙伴重整利益匯集的代表性組織，並授與社會行政管理權力與參與經濟社會政策制定的門徑，達成了高度的統合結構的制度整合。同時高度的社會共識源自於國家與社會伙伴之間的社會伙伴精神與主導經濟發展與社會分配的意識型態確立，也相當程度地反映在當時和諧的勞資關係上，糾合了統合治理所需的社會性支持。高度制度性治理與社會性支持的統合治理模式促成了那一時期內經濟快速成長與低失業率。

在這篇文章中，我們由單擺運動的觀念得出深層地震持續時間的估計，以及討論了關於地震方程的良至性與週期性，並且得出關於持續時間的表現公式。最後，利用台北中央氣象局關於地震記錄的數據，來驗證我們以上的結果。 / In this paper, we obtain the duration of deep earthquakes coming from the concept of pendulum motion. We consider the well-posedness and periodicity of the solutions for the seismic equation and get representation formula of duration for the equation. We revise the validity of our work by using numerical data gained from Center Weather Bureau in Taipei, Taiwan.

本研究從業界對學校廣告教育的質疑中展開。過去研究指出，大部分的廣告從業人員皆肯定廣告教育的價值，但信心卻不是建立在學校教育上（陳文玲，1999）。另有學者認為，學校是發展創意表現的重要環境，但是不同領域的人都認為學校是抑制創造力的地方（吳靜吉等，2000）。學校教育環境究竟能否激起創意的火花？ 過去文獻多採業界觀點探討廣告創意教育。本研究由學界觀點切入，以深度訪談法針對在大學廣告系教授廣告創意課程的八位老師，進行一趟發現之旅。研究目的在瞭解（1）目前國內大學廣告創意課的現況；（2）一堂理想的廣告創意課背後的教學理念、教什麼與怎麼教；（3）大學廣告系究竟能不能教創意。 研究結果發現，創意確實有部分是教不來的，像天才、竅門或靈感。創意教學的成效也非立竿見影。但在能夠教授的範圍內，老師教學生認識廣告本質、教思考方法、教策略、教跨越從策略進入創意的靈感黑洞、教概念的一致性、教如何欣賞與評估作品以及教執行力。教學方式包括：接近廣告作品、與實務界建教合作、從廣告之外尋找創意、多元教材交互運用、創造互動的上課氣氛、模擬正式提案情境並以教學評量掌握學生學習成效等等。此外，在養成未來廣告創意人的態度上，老師也教學生自我配備，進一步發現自己、尋找自己，並且創造開放的環境以建立對事物的觀點。 由此鋪一條通往理想廣告創意課程的路徑。一個具示範性與感染力的老師、一群用回饋為創意課程守門的學生、一個鼓勵創造的整合學習環境，是構成創意互動的三大要素。或許理想的創意課不在教室內，也沒有下課鈴，大學四年就是一堂很大、很久的廣告創意課，學生在不同場合都能與創造力相遇。 長久以來學、業界因缺乏瞭解，造成彼此不信任與焦慮。本研究提供看見學校廣告創意教育面貌的機會，希望能藉此拉近學業界距離，展開更多對話；更期望能夠以此延伸廣告創意研究的軌跡。

本研究目的在探討台灣商業電視新聞，1996-2006年十年間，受收視率和置入性行銷影響，媒體如何形塑其下工作者，工作者的工作樣貌有什麼樣的轉變，以及如何自處和抵抗。 本研究以深度訪談和個案研究二種方式進行，訪談十位分屬六家衛星新聞台不同階層工作者，研究發現在收視率的部分，媒體從收視率數字開始即以一種近乎暴力的形式控制工作者，並透過採訪會議控制採訪組，收視率會議控制編輯系統和主播，使得其下工作者，從1996年前的政治力操控，轉變為收視率數字控制，精彩和收視數字凌駕一切規範，八卦娛樂和視覺感官化獲勝。 所幸，新聞工作者並不將自己囿於這樣的控制之下，開始有資深工作者努力在收視率之下，開創仍有新聞價值的題材，或者以品牌形象﹑外界力量﹑個人知識﹑影音技巧來抵抗收視率。 置入性行銷部分，因為收入來的最直接，所以媒體的控制往往來自最高階層的壓力，而沒有達到目標值的處罰控制力道往往大於獎勵，但是有不少媒體工作者為了躲避收視率的壓迫，仍然選擇留在置入性行銷的部門之中。 在這樣的控制力之下，媒體人漸漸學會置入性行銷大於一切的原則，不能得罪廣告主，廣告主負面新聞碰不得，不過資深工作者仍沒有放棄，他們發現因為正當性的問題，外界的力量會讓置入性行銷退縮，或者是做到領導品牌，讓廣告主臣服於專業之下，可以爭取到較大的操作空間，至於負面新聞，則可以以模糊原則偷渡。 收視率和置入性行銷這十年來，讓不少優秀媒體人打退堂鼓，期待從這些資深工作者生存下來的方式之中，為媒體人找到一條在離去與妥協之間的第三條路。 關鍵字﹕資深新聞工作者﹑收視率﹑置入行銷﹑市場導向﹑新聞產製﹑控制抵抗 / The purpose of the study is to investigate how audience ratings and placement marketing have influenced the commercial cable news in Taiwan and how news workers are molded by the media from 1996 to 2006.The present study further discusses the transitions of job trend among news workers, as well as how these workers place themselves and make a resistance in the job field. The research was conducted by in-depth interviews and case studies. Ten different news workers at different job levels, who belonged to six satellite news stations, were interviewed. From the perspective of viewership, the study indicates that news workers are violently manipulated by media through the ratings. The cover groups are restrained by pre-interview meetings; and the editing desks and news anchors are also controlled by meetings for ratings.Replacing the manipulation of political power before 1996, news workers are thus constrained by the ratings. Excitement and ratings figures override all standard norms. Gossip, entertainment and visual stimulations are the key factors. Fortunately, news workers do not wish to constrain themselves under such circumstances.Senior news workers began to seek valuable news topic and intended to resist the ratings by creating a leading image, seeking strength from the external, and increasing individual knowledge and audio-visual techniques. Placement marketing, the most direct profits for the media, often generates media control as the pressure from the staff of highest level. When the goal value was not achieved, the controlled strength through punishment was often stronger than rewards. To avoid pressure from ratings, many media workers have chosen to stay at the division of placement marketing.Under such controlling force, media people gradually learned a principle that placement marketing is greater than all others.They did not want to offend the advertisement host, nor would they want to cover any negative news against them. However, senior news workers had not given up. They realized the legitimate problems would retreat the placement marketing by means of public strength.It is possible to submit the advertisement host under the achievement of brand leadership. Thus a wider freedom of manipulation could be gained. As for the negative news, it is possible to sneak across blurredly. Within the last decade, ratings and placement marketing has discouraged many outstanding media people.The study anticipates to search the survival patterns from these senior workers and a third choice besides leaving and submitting for all media workers. Keywords : senior news workers, ratings, placement marketing, market-driven, news production, controlling resistance

贈品促銷在各行各業的採用愈來愈普遍，但有關贈品促銷的影響效果卻被許多學者所忽略，原因可能是因為大部分學者將贈品價格愈高，促銷效果愈好的正向影響效果視為理所當然，但是否真實如此?本研究認為若探討贈品促銷的效果，其中所探討的贈品促銷是指買A送B，其中A與B為不同產品類別。而針對贈品價值的吸引力方面，應著眼於贈品價格相當於主產品價格的百分比來進行探討，在本文中簡稱為贈品促銷深度(例如，贈品促銷廣告中：「購買一雙$2000的Nike球鞋，即贈送價值$200的Casio手錶一只」，則此贈品促銷深度為$200/$1000=10%)。本文將贈品促銷深度分為十組(10%、20%...100%)，並加入主產品與贈品品牌形象的干擾變數一同探討。正式研究包含三項研究主題，深入分析贈品促銷深度的轉折現象、對產品知覺價值影響效果與外溢效果。理論基礎採用內在參考價格相關理論與定錨調整鋰論，研究方法採用10x2x2的組間因子設計之實驗法進行，針對北部兩所大學在校學生進行問卷發放，有效問卷975份。 研究主題一的目的欲找出贈品促銷深度對贈品價格合理性影響的轉折點，研究結果顯示，當主要產品與贈品沒有出現品牌訊息時，贈品促銷深度的轉折點為50%，但加入品牌訊息之後，轉折點便有所不同，品牌形象高時，贈品促銷深度轉折點為50%，品牌形象低時，轉折點往下修正，變成40%或20%。 根據研究主題一找出的轉折點，研究主題二則進一步探討轉折前的合理贈品促銷深度以及轉折後的誇張贈品促銷深度對產品知覺價值的影響效果，再加入主產品與贈品的品牌形象之情境變數，探討此三者彼此間的互動如何影響消費者對贈品促銷的評價。研究結果發現：(1)合理深度下，深度愈深，整組產品知覺價值愈高，但誇張深度下，深度愈深，整組產品知覺價值愈低。(2)贈品促銷深度愈深，贈品價格知覺愈高;合理深度愈深，贈品價值升值愈少，誇張深度愈深，贈品價值貶值愈多。(3)主產品與贈品品牌形象皆產生干擾效果。 研究主題三則想瞭解消費者心中對贈品免費的印象是否會外溢出去影響到贈品同類產品的其他品牌(同品他牌)、或者外溢出去影響到贈品同品牌的其他產品(同牌他品)，而貶低對同品他牌或同牌他品的評價? 研究結果發現：贈品促銷的確會產生外溢效果，且隨著合理深度加深，外溢效果降低，但隨著誇張深度加深，外溢效果增加。透過本研究，一方面可更豐富贈品促銷效果的相關學術研究結果，另一方面可提供實務界相關建議。 / Gift promotion is taken as a common technique in most industry for a long time. It is believed that the higher the gift price is, the more successful gift promotion works. But, must it be true? In this study, gift promotion was defined as “buy A, get a free gift B”；that is, A and B were different products. Furthermore, promotion depth was taken as a main independent variable and defined as a percentage of gift price by main product price. By experiment design, promotion depth was manipulated as ten groups (10%, 20%,..., 100%), and brand images of main product and gift were chosen to be two moderators in this study. An 10x2x2 between subject design was further held, and totally 975 valid questionnaires was gathered. Three themes were arranged to further investigate effects of gift promotion. Inferences and discussions were based on literature of reference price and anchor-adjustment theory. In the first research theme, it is proposed that there is a turning point in promotion depth—50% of promotion depth, and the turning point was fluctuant in accordance with brand image. If the brand image was high, the turning point was 50%；however, if the brand image was low, the turning point was downward to 40% under low brand image of main product and downward to 20% under low brand image of gift. Based on these findings, promotion depth was divided into two categories—reasonable (depth before turning point) and exaggerated (depth after turning point) promotion depth—in order to do further investigations. The second research theme focused on the effect of reasonable or exaggerated promotion depth and its interaction with brand image of main product and gift. Findings were (a) In the range of reasonable promotion depth, the deeper the promotion depth was, the higher the perceived value of product bundle was (eg. positive relationship). However, in the range of exaggerated promotion depth, negative relationship was exhibited. (b) The deeper the promotion depth was, the higher the price perception of gift was. In the range of reasonable promotion depth, as the depth increased, value-adding level of gift decreased. In the range of exaggerated promotion depth, as the depth increased, value-discounting level of gift increased. (c) The brand image of main product and gift did show significant moderating effect. The third research theme was going to investigate whether the discounting perception toward gift would spill to other products with the same brand of the gift, or spill to the same product with other brand. In this study, we defined the phenomenon as a “spillover effect” of gift promotion. Findings were: (a) No matter in the range of reasonable or exaggerated promotion depth, gift promotion did cause discounting of perceived value toward other products with the same brand of the gift and to the same product with other brand. That is, spillover effect did exist. (b) As the promotion depth increased, the spillover effect would first go downward then upward. In other words, the relationship between promotion depth and spillover effect showed a type of U-shape. Findings of this study will enrich literature of promotion as well as offer practical suggestions to managers implementing strategies of gift promotions.