責任會計是近代企業分權經管下的一種管理工具，但制度本身並不能替代管理，必須 透過人員的有效執行，且責任會計是以人為中心，因只有人才能授予權力、追究責任 。企業必須以授權與分權為前題，透過員工的接受與參與、目標一致與激勵等行為因 素的配合，才能發揮責任會計制度的功效。因此，本論文係針對責任會計制度的設計 與實施方面有關的行為因素，作進一步的探討；共壹冊、六萬字左右，分六章十八節 ；分別就行為科學與責任會計之關係、制度設計、績效標準設定、控制、及績效評估 等方面，作次級資料的研究與分析。玆就論文大綱簡介於后： 第一章 行為科學與責任會計之科技整合 第二章 行為科學與責任會計之制度設計 第三章 行為科學與責任會計之績效標準設定 第四章 行為科學與責任會計之控制 第五章 行為科學與責任會計之績效評估 第六章 結論與建議

摘 要 成功的人力資源管理策略，方能有效提昇組織效能，而組織能否「得才」，為組織效力，更是影響組織成功與否之關鍵。組織投注大量資源培育人才，冀望成員對組織忠誠及有所貢獻，是以個人與組織的適配性，對組織及個人生涯發展而言，具有密不可分之重要性。 人力晉用與教育訓練功能整合，對於「警政再造方案」具關鍵性影響力，本研究以臺灣警察專科學校專科警員班第23期正期組行政警察科，及93年基層行政警察特考班學生為研究對象，探討學生人格特質、工作價值觀與組織認同之相關性，透過問卷調查蒐集資料，取得有效樣本937份，利用獨立樣本t檢定、單因子變異數、卡方檢定、皮爾森相關係數及迴歸分析等統計方法，分析結果發現： 一、在人格特質方面：55%學生人格特質較多傾向於內控型。 二、工作價值觀及組織認同之知覺情形 (一)社會地位：53%覺得警察工作是受社會大眾尊重，有良好的聲譽與地位。 (二)利他：79%認為警察工作是深具利他價值的，可以服務人群，伸張正義、濟弱扶傾，可為社會做些有意義的事， (三)安全：79%對於警察工作的安全性深感擔心，顯示學生個人及家人對於其從事警察工作之身體安全均感到擔憂。 (四)休閒：僅有46%覺得從事警察工作可以有自己的假期，安排休閒活動與陪伴家人，可見警察工作之休閒價值普遍偏低。 (五)自我實現：62%覺得從事警察工作得以發揮自我的能力與抱負。 (六)經濟：78%覺得警察工作的待遇，符合其經濟需求，對於警察工作的薪資待遇，普遍感到滿意。 (七)升遷：約有69%滿足於警(隊)員的職務，顯示出「升遷」對將近七成的學生之工作價值觀而言，並非首要追求目標。 (八)組織認同：70%對警察組織感到認同。 經統計77%以上學生表示服務期滿仍願留任警職；畢業分發意願以專業警 察單位最高佔33.1%，其次為警察局或分局的內勤單位佔30.3%。 三、各項檢定結果分析 (一)在人格特質方面：僅「有無親屬任職警界」在人格特質上，有顯著差異情形存在。 (二)在工作價值觀方面：「班期」、「役別」、「年齡」、「入校前教育程度」、「有無親屬任職警界」及「任職警界親屬人數」之不同，在工作價值觀上，有顯著差異情形存在。 (三)在組織認同方面：「班期」、「役別」、「年齡」、「有無親屬任職警界」，在組織認同程度上，有顯著差異情形存在。 (四)對於各變項之相關分析，「人格特質」及「工作價值觀」與「組織認同」均有顯著相關，人格特質與工作價值觀，亦有顯著相關。 (五)學生服務期滿後之留任意願與個人基本屬性之「班期」、「役別」、「年齡」、「入校前的教育程度」、「親屬任職警界」、「父親職業」，有關聯性存在。 (六)學生分發意願與個人基本屬性之「性別」、「役別」、「親屬任職警界人數」、「父親職業」，有關聯性存在。 四、組織認同的預測力 對於整體學生、正期組學生、基層特考班、男性學生而言，均以「自我實現」預測力最佳，「利他」及「社會地位」次之，對女性學生則以「利他」預測力最佳，「社會地位」次之。 關鍵詞：臺灣警察專科學校、專科警員班正期組、基層特考班、 內外控人格特質、工作價值觀、組織認同。 / Abstract A successful management strategy of human resource can usually result in a great increase in the efficiency and effectiveness of an organization. But more often than not, the key factor that directly leads to its success is whether the organization can gain the necessary “brain”. Thus, the good fitness between the organization and its members, are vital to the development of the organization and its members’ careers. Recruit the manpower and the integration between the function of education and training are influentially important to police reform program. This study that bases on 937 valid samples from the survey of the 23rd phase Junior Police Officer of Administration Police Department of Taiwan Police College and 2004 Junior Special Examination for Police Officer are aiming to discuss the relativity of personalities, work values and Organizational Commitment. Through t-test, One Way ANOVA, Chi Square, Pearson's Contingency Coefficient and Regression Analysis, etc. the results of this study are as follows: 1. Personalities：55% of the samples are internal control. 2. Work values and Organizational Commitment a. Social status：53% of the students think policeman is publicly respected and reputable b. Altruism：79% think that they are altruism, Being a policeman could serve people, righteous and is meaningful to the society. c. Safety：79% feel insecure about the safety of being a policeman, which shows the surveyed students and their families are all worried about the safety of being a policeman. d. Recreation：Only 46% think policemen can have their own vacation, recreational activities and time with their family, which shows the value for leisure of policemen is low. e. Self-fulfillment：62% think being a policeman can achieve their goals in life. f. Financial need：78% think what they earn can afford what they need. They show average satisfaction for their salary. g. Promotion chance：69% feel contented to be a policeman. Getting promoted is not a main pursuit in their work value. h. Organizational Commitment：70% identify with the police organization. In the survey, more than 77% are willing to continue their job after they have finished their compulsory term. According to the intention of dispatch program after graduation, the professional police units is account for 33.1 %，the rate of regular office units of police bureau or station is 30.3%。 3. The test results: a. Personality: Only “whether or not relatives work for the police” makes an obvious difference. b. Work values: “classes”, “service term”, ”age”, “the education before getting into the Taiwan Police College Student”, “whether or not relatives work for the police” and “the number of relatives who work for the police” cause differences in this aspect. c. Organizational Commitment: “classes”, “service term”, ”age”, and “whether or not relatives work for the police” and “How many relatives works for the police” cause differences in this aspect. d. To analyze the correlation among different variables, we find that personalities, work values, and Organizational Commitment are significantly different at α=.05 level. so are the personalities and work values. e. The willingness to continue their job after tenure is over is relative to “classes”, “service term”, ”age”, “the education before getting into the Taiwan Police College Students”, “whether or not relatives work for the police” and “their father’s occupation” f. The desired work is relative to class”, “service term”, ”age”, “the education before getting into the Taiwan Police College Students”, “the number of relatives who work for the police” and “their father’s occupation” 4. Predictability of Organizational Commitment To either all the tested students, Junior College Classes, Junior Special Examination for Police Officer, or male students, the predictability of self-fulfillment works best. Next come altruism and social status. The predictability of altruism works best to female students and then the social status.

本研究應用系統思考為基礎所發展出來的系統結構圖方法，結合電腦模擬活動，引導學生感知系統動態性及複雜性，設計自然科學教學方案進行教學；同時比較融入概念階層聯結為基礎的概念構圖方法教學、及一般教學的學生認知表現。具體而言，本研究目的為：在自然科學學習歷程中，結合環狀關聯的系統結構圖，及階層關聯的概念構圖方法，比較二圖形學習策略對學生成就測驗及知識結構的表現差異。 研究採多基線實驗研究法，以國小五年級學生樣本，共三個班級，100人，分列為對照組、系統結構圖策略組、及概念構圖策略組。以自編的複本測驗、實作評量檢核表，及應用路徑探測法(Pathfinder)，評估學生認知表現與知識結構。 結果發現，採用系統結構圖策略或概念構圖策略，均能增進學生認知表現，且記憶保留效果會優於不特別採用策略者，其知識結構的表現亦存在差異；而二種圖形式學習策略的各項認知表現之間，不存在任何差異；不同能力組別與不同學習策略間，具交互作用存在。 本研究證實，在學習歷程中，採用概念構圖策略或系統結構圖策略，將比採用一般教學方法，較能有效增進學生的學習表現及保留效果，其知識結構也會較接近專家表現。因此在教學歷程中，結合策略進行教學有其必要性。圖像式的思考及學習方法能有效協助學生學習。然而研究所取用的二種圖形策略的思考本質是不同的，一重視靜態架構、一重視動態因果變化，未來研究者可進一步探究造成改變的內在機制，及是否能真正轉化為習用的思考型態。 / The world of system and system thinking marks a shift from the more linear, analytic way of thinking that most people are used to. A system is a group of interacting, interrelated, or interdependent components that form a complex and unified whole. Systematic structure diagram is a useful tool to offer a glimpse into the complex systems behavior. Concept mapping, known as cognitive maps or organizers, semantic networks, or visual/graphic organizers, make use of figures, lines, arrows, and spatial configurations to show how content ideas and concepts are related. Concept mapping is described repeatedly in the literature as a tool that can support and enhance students’ learning in science classrooms. It is an important meta-cognitive tool in science education today. The research uses the experiment methodology of multiple baselines designs. In the study 100 students in 3 classes at grad 5 were studied to see the implications of the learning results. Assign the subjects to three groups, control group (n=34), Systematic structure diagramming group (n=33), and concept mapping group (n=33). The graphics oriented strategies, Systematic structure diagramming /concept mapping, were used in the teaching processes of the systematic structure diagramming group /concept mapping group. The researcher evaluated the performance of the subjects with duplicated-tests, checklists, and Pathfinder. The testing of the students was done in a pretest-posttests design using written tests. Data were analyzed in the use of three-factor repeated measures. The analysis of repeated measures showed a statistically significant difference in duplicated-tests and knowledge structures between control group and two experimental groups. There also exists an interaction between group and strategy. The result revealed that concept mapping may improve test scores of low-achieving students. This research verified that the learning performances, knowledge structures, organizations, and delayed memories of the subjects who belong to concept mapping strategy group and systematic structure diagramming strategy group were better than control group. The results indicated that, for improving students’ learning performances and retention effects, adapting concept mapping strategy and systematic structure diagramming strategy in the teaching processes may help students form a cognitive schema to assimilate and relate the information. Base on the results from this study, some recommendations educators were suggested.

生物學的互利共生，探討兩生物體生活在一起的交互作用，互利共生雙方成員都得到好處，維持持續性的關係。由於環境不斷在變動，使得兩生物體必須共同學會適應環境，持續共生行為。設計服務產業中的供應商及市場上顧客，有如互利共生的雙方，而服務產業的變遷及新科技的注入，為這個環境加入許多不確定性。設計團隊如何利用服務科學之觀點從顧客角度建立互利共生之設計流程，遠瞻市場脈動和顧客建立長久的關係，是本研究要探討的議題。近幾年來工業設計逐漸浮出檯面。箇中翹楚，莫過於「手機設計」。過去通話是手機最基本的功能。現在，因為功能的跨界設計，讓手機不再只是一個移動式的話筒。本研究從設計的流程切入，探究工業設計團隊在初期進行創意構思到概念構成，及最後設計商品化的部分，如何使用互利共生與服務科學原則建立相關分析模型進行設計流程有效管理，使得設計師更瞭解市場和消費者的需求，並以消費者為尊的觀念，讓客製化的程度提高，建立一使得顧客與設計團隊間的交互作用得以持續。 / In service exchange, both providers and customers are involved in shaping the continuum of value co-production. Inspired by the symbiosis concepts, service exchange engaged by providers and customers can be regarded as the unfolding of mutually beneficial interactions between two species. The providers and customers in design service industry (e.g., industrial design) are the analogy as two organisms in mutualism. In this industry, there are many uncertain factors to consider and it is important for a design team to establish a mutualism relationship with their customers and unfold a design service process which can meet consumers’ expectations. This paper takes the design service of mobile phones as an example and presents an analytical model of mutualism-based idea management characterized with the principles of symbiosis concepts and service science. The model is unfolded with three symbiosis analytic tasks (concept definition, idea visualization, and commercialization) and achieves a design service process regarding the points of view of the customers in order to improve customization.

面對全球化浪潮的衝擊，外國直接投資(Foreign direct investment, FDI)對於國家經濟與區域發展所扮演的角色越來越重要，此些FDI跨國企業所採取全球生產網絡(Global production networks, GPNs)佈局的投資行為，影響國際間不同區域的產業發展與消長，同時也牽動著台灣地區的產業生態，特別是在中國崛起後對台商所產生磁吸效應的壓力下，如何吸引廠商植根或回流台灣，便成為相當重要的課題。 新竹工業區於開發之初即劃設僑外專區，近幾年來園區的總產值居國內各編定工業區之冠，且區位鄰近新竹科學園區，其產業群聚現象正可作為分析全球生產行為的重要對象。基此，本研究一方面以FDI理論為基礎探討新竹工業區內外資廠商的演進變化，另一方面以GPNs理論建立本研究之分析架構，對工業區內的廠商進行深度訪談並輔以問卷調查，探討工業區內廠商的全球生產營運情況，以及全球生產網絡影響下之投資決策及區位變化。 研究結果發現，外資廠商在1980年代大量聚集在新竹工業區周邊，但在全球化浪潮影響下逐漸撤離台灣或轉進大陸，而之後進駐工業區的外資廠商受到先行廠商的影響，在投資產業類別乃至於資金來源都相當類似，一些未撤離的廠商，則是進一步從生產中心的角色轉化為以知識密集為主的研發中心。 另外，工業區內廠商在全球佈局的投資策略下則是將新竹工業區視為第二鏈(2nd tier)的生產與代工者，以圖像化(mapping)分析的方式(Henderson et al., 2002)發現工業區內廠商(如錸德集團)在價值的創造、增強與獲取上雖然比較低，但在全球與跨界的生產網絡中，其決策的權力卻具有極高的地位，而在地方鑲嵌上則與地區機構與同異業廠商建立一定程度的關係。 / Facing the globalization trend, foreign direct investment (FDI) plays an important role in national economic and regional development. Global production networks (GPNs) of transnational corporations (TNCs) have influence over worldwide industry and the circumstances of Taiwan. Hsin-chu industrial park planned foreign zone at initial phase of development, and is now with the highest manufacture productivity than other industrial parks in Taiwan. Owing to its proximity to Hsin-chu Science Park, the industry cluster of Hsin-chu industrial park and their production networks shouldn’t be examined with traditional industrial parks. Therefore, this research based on the concept of FDI and GPNs to build a framework for analyzing firms’ changing, globalization decision making and the relocation behavior by using questionnaire and interview. Research results find that the foreign firms can follow up the firms who had left Hsin-chu industrial park, and those who stayed changed their operation type from labor-intensive in1980s to knowledge-intensive at nowadays. Besides, firms in Hsin-chu industrial park play key producers, OEM and ODM in global production networks (2nd tier). By mapping analysis, this research also finds that flag firms (ex: RITEK) have lower value added, enhancement and capture, but have higher power of decision in GPNs and cross-border production networks and embedded deeply in local.

本研究旨在探討社會科學各學科期刊自我引用之情形。根據學者專家意見所做的社會科學範圍比較以及SSCI資料庫中對於社會科學類期刊收錄範圍所做的分類，共同篩選本研究的核心學科期刊，包括：人類學（51種）、商業學（101種）、經濟學（173種）、教育學（124種）、歷史學（54種）、資訊科學與圖書館學（53種）、法律學（99種）、管理學（73種）、政治學（83種）、心理學（423種）、社會工作與社會學（146種）等十一類學科。 採用Thomson Scientific公司所製作之2005年版SSCI的JCR資料庫社會科學學科期刊之引用數據，包括：刊載文章篇數、被引用次數、影響因素、即時引用指數、引用半衰期、被引用半衰期、同時法自我引用率及歷時法自我引用率等八項數據之各學科基本特性介紹，並利用皮爾森相關係數、費雪爾Z轉換、獨立樣本T檢定等統計方法進行分析。 研究結果歸納如下。： 一、社會科學各學科期刊的基本特性分析 1.社會科學期刊出刊頻率以季刊為主，其次為雙月刊，以經濟學的年出刊次數最多樣化，政治學的年出刊次數分佈最廣泛。 2.社會科學學科期刊的年刊載文章篇數，主要分佈在20~29篇，其次是30~39篇。 3.社會科學學科期刊的被引用次數，主要集中在100~199次，其次為分佈在200~299次。 4.期刊影響因素主要集中在0.001~0.999，幾近90%的社會科學期刊影響因素都未達2。 5.即時引用指數以分佈在0.001~0.099之間的居多，即時引用指數大於0.5以上的學科，以法律學最高，其次為心理學。 6.社會科學期刊十一類學科引用的參考文獻，以大於10年以上的資料為大多數，除了資訊科學與圖書館學(5至5.9年)和(法律學7至7.9年) 7.社會科學十一種學科期刊的被引用半衰期，主要是分佈在大於等於10年以上，僅有資訊科學與圖書館學(6年至6.9年)和政治學(5年至5.9年)。 8.十一種社會科學學科期刊的同時法自我引用率分佈，主要集中於1%至9.99%，佔社會科學學科期刊的77.75%。 9.十一種社會科學學科期刊的歷時法自我引用率分佈，主要集中於1%至9.99%(佔40.22%)。其次分佈在10%至19.99%(佔32.54%)。 顯示社會科學期刊在同時法自我引用率比歷時法自我引用率之分佈情形來得相似。 二、社會科學各學科期刊自我引用率與其他引用數據的相關性分析 同時法自我引用率與被引用次數、影響因素；歷時法自我引用率與影響因素為最相關的引用數據，而自我引用率與引用半衰期之相關性極小；歷時法自我引用率與即時引用指數則未有學科達到顯著差異。 三、社會科學各學科期刊自我引用率與其他引用數據的相關性差異分析 十三組引用數據相關係數差異性檢定之中，達到顯著水準的為： 1.同時法自我引用率和刊載文章篇數、被引用次數、影響因素、即時引用指數； 2.歷時法自我引用率和被引用半衰期； 3.同時法自我引用率和歷時法自我引用率等六組引用數據。 四、社會科學各學科期刊引用數據之平均數差異性分析 1.平均數最具差異的引用數據，以引用半衰期為最，其次是影響因素、被引用次數。 2.而以學科來看的話，平均數最具有差異的為歷史學，其次為心理學。 / The purpose of this study is to explore the self-citation researches of western social sciences journals. According to the experts and scholars opinions, and from the classification of social sciences journals registered in SSCI database knowing that the disciplines which including anthropology (51records), business (101records), economics (173records), education (124records), history (54records), information science and library science (53records), law(99records), management (73records), politics (83records), psychology (423records), sociology and social work (146 records) etc. This study adopts the citation data of Journal Citation Reports (JCR) on 2005. The citation data include articles, total cites, impact factor, immediacy index, citing half-life, cited half-life, synchronous self-citation rate, and diachronous self-citation rate. This research analyzes the journals'' basic characteristics and the characteristics of self-citation data on 2005 In this study, first, the correlation between each pair of citation data on the Pearson correlation tests. Second, the Fisher’s Z-Transform examination is used to examine the correlation coefficient variation of citation data. Third, the study focuses on independent-samples T test is used to ascertain whether there were equality and mean difference between the citation data in social sciences. The results of this study revealed: 1. The distributions of basic data of each disciplines journals and the characteristic of the citation data. (1)Most social sciences journals are quarterly, followed by bimonthly. The economics journals are the most diverse in issued numbers each year, and politics journals are the most extensive of the distribution scope each year. (2)The most numbers of published articles of each journal are 20-29 articles, followed by 30-39 articles. (3) The most numbers of citation frequency of each journal are 100-199 times, followed by 200-299 times. (4)The impact factor is between 0.001 and 0.999 mostly. Among the journals which have the impact factor bigger than 2. (5)The immediacy index is concentrated mostly in 0.001~0.099. However, the immediacy index bigger than 0.5 are law and psychology journals mostly. (6)The mostly Citing half-life is focused on 10 to more than 10 year. Except for information science and library science journals concentrate in 5 years to 5.9 years, the law journals are focused on 7 to 7.9 years. (7)In addition to the information science and library science and politics journals are in cited half-life, the rest journals are not aged easily and have the longer life cycle. (8) The most numbers of synchronous self-citation rate of each journal are 1%-9.99%. (9) The most numbers of diachronous self-citation rate of each journal are 1%-9.99%, followed by 10%-19.99%. The synchronous self-citation rate for each discipline journals are similar; whereas diachronous self-citation rate are different 2. The correlation between self-citation rate and other citation data in journals of social sciences. The highest correlations of journals citation data are between the synchronous self-citation rate and total cites, impact factor, and between diachronous self-citation rate and impact factor; but the correlation between self-citation rate and citing half-life is the minimum. However, there is no significant difference between diachronous self-citation rate and immediacy index. 3.The correlation coefficient variation of self-citation rate and other citation data in journals of social sciences. There are six groups citation data in each discipline have significant difference in correlation coefficient included： (1)Synchronous self-citation rate and published articles, total cites, impact factor and immediacy index. (2) Diachronous self-citation rate and cited half-life. (3) Synchronous self-citation rate and Diachronous self-citation rate. 4.The analysis of equality and mean difference between the citation data in social sciences disciplines journals. (1)Citing half-life has the most significant differences. The second is impact factor. The third is total cites. (2)The difference between history and other disciplines is the highest, psychology come next.

由於資訊科技的發展，提供顧客商品與服務的溝通等價值觀也隨之改變，新興服務業是依賴網際網路和資訊技術所發展而來的，全球產業結構呈現出“工業型經濟”向“服務型經濟”轉型的總趨勢，服務逐步被重視。人類社會第四次的革命“服務革命”，就是服務科學，社會和技術共同演進的科學，以資訊科技為基礎改革服務整體。加上網路效應，讓人們可以透過共同設計思考，為世界帶來創意及新事物的催化劑，將跨領域的人才結合起來，利用群策群力及不同領域的思考藝術互相激盪，激發出創意。將這些觀點整合起來，提出一個共同創造服務的架構，讓人們在獲得服務的同時，也參與創造服務，得到服務的最佳化。本研究透過服務科學的服務組成、服務流程、以及服務價值三方面來探討，並採用結合協同式共同演化基因演算法、互動式基因演算法所組合成的協同互動式共同演化基因演算法，以共同演化的方式，達到使用者的設計需求。系統共分四大模組：設計問題定義模組、設計建議模組、協同互動式共同演化模組、評估模組，將設計思考、共同創作並演化的概念，並透過互動式基因演算法修正適應函數評估的偏差，讓顧客設計過程中，得到最佳化的服務。本系統之預期貢獻分為：(1)利用服務科學創新設計服務e化傳遞。(2)為服務科學提供應用典範與原件發展方向。 / The notion of service science addresses the use of information technology to reform services in terms of designing thinking and value co-production, bringing the catalyst of the innovation to the service world. This paper proposes a novel e-service platform about interior design featuring (semi-)automated mutualism of co-produced values. This platform encompasses a few autonomous cognitive learning components to guarantee effective accomplishment of reaching a user's design demand. These components include models of interior design concepts, cooperative co-evolutionary genetic algorithm (CGA) and interactive genetic algorithm (IGA). The intended contributions of this platform are two-folds: (1) Showcase an intelligent service design as characterized by the sixth quadrant of Figure1. (2) Provide some intelligent service design components (e.g., CICGA) for unfolding future systematic service innovation in service science.

多層級政府間符合公平效率分工原則為物價穩定及所得重分配的兩項功能由中央政府負責，資源配置則應屬於地方政府的職責。本文研究目的即在探討臺北市教育科學文化支出、經濟發展支出及社會福利支出之財政意涵，亦即是否符合多層級政府職能分工公平效率的原則。 透過臺北市教育科學文化支出、經濟發展支出及社會福利支出趨勢分析及支出內涵的探討，同時藉由迴歸實證分析影響臺北市財政支出結構的主要因素，可以發現： 教育科學文化支出方面，較屬配置面，應由臺北市政府負責，臺北市因師生比降低而使教育支出增加，教育科學文化支出已占歲出的最大項目，符合多層級政府分工原則。 經濟發展支出方面，較屬配置面，應由臺北市政府負責，臺北市因第三級產業比提高而使經濟發展支出增加，但卻因為市府財政狀況及社會福利支出的排擠而減少，占歲出比例目前落居教育科學文化支出及社會福利支出之後，不符合多層級政府分工原則。 最後，在社會福利支出方面，較屬分配面，應由中央政府負責，臺北市因稅課收入增加及執政黨別的影響而使社會福利支出增加，臺北市社會福利支出占歲出比例有逐漸上升的趨勢，為臺北市政府第二大支出項目，不符合多層級政府分工原則。

由於其個人獨特的生命背景與歷程，一般咸認為美國詩人艾蜜莉．狄金森（1830-1886）詩作中，充滿了對自然世界的細膩觀察以及精神世界的嚮往和追求。這樣的看法，固然是將狄金森的詩作，置放於十九世紀英國浪漫主義、美國愛默生的超越主義等文藝思想脈絡之下，以期盼引發及獲得對其詩作更深刻的詮釋與閱讀。然而，事實上，在十九世紀這百年當中，最重大的思想衝擊，莫如英國自然學者查爾斯．達爾文（1809-1882）於一八五九年所出版的《物種源始》（另譯《物種起源》）所帶來的影響為甚。達爾文所提出不假未知力量的物種演化理論，非但已成為今日科學／生物學研究的基石，同時也廣泛影響了十九世紀大西洋兩岸的社會、文化、藝術及科學等各層面的發展與演繹。 本論文擬從十九世紀「科學－宗教」、「物質－精神」之間的拔河與辯論為經，以發掘狄金森與達爾文兩人生命歷史當中的異同及互動為緯，透過閱讀狄金森的文字書寫（包括詩作與書信等）以及達爾文《物種起源》（初版及第二版），探討兩人於「演化」觀念上的交疊與對話。基於上述討論，我以為狄金森的文字書寫，藉由普遍出現於詩作裡、無論是自然領域，抑或觀念領域上的對立主題與意象，誠然為詩人企圖揉合十九世紀科學論述、宗教爭議與個人思想於詩的寫作之中；藉由生動的表現、積極的反省與回應各種衝突與對立的實體和觀念，來展現其迥異於全然唯心或全然唯物的「演化詩學」。 本論文共分為五章。在引論中，首先藉著閱讀現今生物行為學研究，帶入狄金森詩作中的生物與科學主題，企圖將狄金森放置於十九世紀達爾文及其演化觀念的脈絡下。第一章嘗試整理十九世紀「科學－宗教」、「物質－精神」之間的辯論，來檢視狄金森與達爾文兩人生命歷史中常被忽略的相似處與交集。第二章討論狄金森詩作中的科學主題，用以凸顯詩人對當代科學思想的發展所做的積極回應。第三章先討論十九世紀「科學方法與精神」的內涵，將達爾文《物種起源》與狄金森的詩作並置閱讀，從「死亡」、「演化路徑」、「視界的物質性」三個層面來發展鋪陳詩人的「演化詩學」。最後，檢視與思考前述各篇章所帶出的議題，並援引蕭沆（E. M. Cioran）思考文字與科學時代之間的關係、諾里斯（Margot Norris）所指出達爾文作為於今難已復見的「生物中心觀」文學傳統之濫觴，以及尼采「懷疑為人的兩棲本質」，總結提出狄金森「演化詩學」成為一種文學觀的可能。 / From the traditions of English Romanticism, Emersonian Transcendentalism, and the seclusion of the poet, Emily Dickinson’s poetry has generally been read and regarded as lyrical and spiritual. In addition, the most studies of Dickinson’s poetry tend to show the idiosyncrasy and uniqueness of the poet with her observations of Nature, use of language, feminine identity, or the mixture of these three topics. However, scholarly efforts over the years also indicate that for a better and fruitful understanding and appreciation of Emily Dickinson, we have to examine and interpret her life and writings under bigger ideological and cultural contexts of the nineteenth century. Among the innovations of knowledge and conceptions in the nineteenth century, Darwin’s materialistic theories to explain the evolution of species by means of natural selection, in the eyes of the naturalist’s contemporaries and modern people, are certainly still one of the most scientifically important and ideologically controversial ideas. In this study of Emily Dickinson’s poetry, I would like to argue that as a poet of great intellect, whose poems are filled with scientific contents and observations of the natural world, Emily Dickinson not only is familiar with Darwinian biological arguments but also incorporates evolutionary ideas, not limited to Darwin’s, into her poetic writings. Moreover, as Darwinian theories have triggered the debates between science and religion, the constant reflections on religious faith are also pervasive in Dickinson’s poetry and her correspondence. Thus, instead of reading Emily Dickinson’s writings straightforwardly under the framework of Darwinism, I would like to put Darwin and Dickinson in parallel—the transatlantic intersections of their lives and their works, The Origin of Species and Emily Dickinson’s poetry. Through examining these nineteenth-century historical and cultural figures and the interactions between different currents of ideologies, we will hopefully be able to see more clearly and uncover how Dickinson renders this well-known biological theory and further develops her own poetic evolution, which surpasses the materialistic and metaphysical boundaries in the physical as well as spiritual worlds.

本研究將原有概念工程的服務設計方法，結合預測市場的理論，設計出一套新的概念設計流程，就是因為服務業的特性與傳統製造業的模式大不相同。過去單方面的由公司或是廠商設計產品，顧客只能從現有產品中挑選買單的狀況將越來越不復存在。在未來服務業的世界中，越發重視與顧客間的互動，在設計的過程中就與顧客有高度的互動，強調服務是與顧客共同創作的成品，服務永遠沒有最後的完成版本，只有不斷因應環境與顧客需求改變的beta測試版本。就是因為加入人這樣極度不安定的因素，造成整體服務在設計上的困難，除此之外，也由於需要顧客的高度參與也導致設計時間成本的激增，環境的瞬息萬變，無法即時掌握顧客的需要並快速做出反應，無論是在現在與未來都將是嚴重的致命傷，也因此組織與個人都將面臨嚴峻的考驗。如何在服務水準與開發成本之間取得一個平衡點，正是本研究所希望能提供的。 / In service exchange, both providers and customers are involved in shaping the continuum of value co-production. Combining the concepts of prediction market and concept engineering, service concept design engaged by providers and customers can become much efficient and economical. The providers and customers in service industry are changing all the time. In this industry, there are many uncertain factors to consider and it is important for a design team to establish the relationship with their customers and unfold a service concept design process which can meet consumers’ expectations and needs. This study proposes an IT-enabled process of new service concept design grounded on the analytical model of precision market to achieve the design goal while minimizing the concept development cost by collective customer involvement. This IT-enabled service concept design process comprises four parts (Collecting the voice of the customers, Requirement rater, Concept generator and Concept selector) unfolding the customer-based design of new service concepts in order to meet the customer needs and potentially improve customer satisfaction in light of the uncertainty and the dynamics in what the customers want for services.