非再生性資源（NON-RENEWABLE ROSOURCES）係指存量（STOCK）只可能減少的資源， 又因其流量（FLOW）可增加與否分為兩類，一為可透過回收（RECYCLE） 而使資源的 勞務流量增加的資源，如鐵礦；另一為無法透過回數而增加資源勞務流量者，如石油 、天然氣、煤礦，後者即所謂的耗竭性資源（EXHAUSTIBLE RESOURCES） ，或稱折耗 性資源（DEPLETABLE RESOURCES），為本文討論的對象。此類資源由於不能再生，在 自然界中的存量係固定的，就現代的人使用一單位的資源，對後代子孫而言，即少了 一單位資源之使用機會，此機會成本即所謂的使用者成本（USER COST） ，因此對耗 竭性資源而言，最重要者在決定一最適開採軌跡。 LEWIS GRAY（１９１４）為最早用靜態個體理論，配合數學例子說明礦產的價格時徑 和稅負效果的學者，但若廠商要獲得最大的累積貼現利潤，則必須以動態方法求最適 條件，HOTELLING（１９３１） 即是最早以變分學方法求礦產者的最適產出軌跡、價 格軌跡及稅負效果的學者，唯HOTELLING 模型係假設存量固定已知，故本文擬將模型 擴充，使之結合探勘活動，透過探勘活動而使資源存量增加，進而分析各項租稅對開 採率及探勘活動水準的影響效果。 本文共分為六章，第一章為緒論；第二章介紹自然資源的租稅工具及租稅效果；第三 章則為各國自然資源課稅情形的簡介；第四章文獻回顧；第五章則為本文理論模型部 分，在結合探勘活動求取最大的累積貼現利潤下，分析各項租稅對開採率及探勘活動 水準的影響效果；第六章結論。

從「迷樓」的敘事研究可投射出「享樂」與「匠藝」的兩大圖像。本論文的論述分成兩個層次，一個層次從唐宋期間各種不同類型的文本和文體來探討「迷樓」典故中的欲望與當時的話語現象的關係，涵蓋唐宋時二元對立的一系列價值如節制／放縱、儉／奢、自然／人工。另一個層次則是以「迷樓」的欲望與技術，來比擬文學創作意識中的欲望與技巧的問題，後者觸及詩學中的自然風格與人工技術或「工巧」之間的辯證關係。 迷樓不見於任何官方正史及私家撰述的史籍，它主要見於詩、詞、賦、小說逸史、方志和筆記或札記。根據方志，揚州被認為位於揚州，但在文學作品中，卻有迷樓位在揚州、長安、洛陽之說，本文認為，從唐宋詩詞的空間意象來看，迷樓其實更近於一種散佈於汴淮流域的想像空間，顯見「迷樓」有傳聞異辭的性質。雖然這篇論文有探究方志與文學文本中迷樓地點所在的問題，然而目的並非志在斷定迷樓「實體」存在與否、或存在於何處，而是在提供一種背景來理解唐宋時期人們對迷樓所在的認同差異與相關的空間敘述。 根據小說《迷樓記》的敘述，迷樓是煬帝所建的一座結構宛若迷宮的宮殿，它也是一個承載「極樂」想像的空間。「極樂」在宋代的養身論與主張節制的話語之中是需被抑制的一種禁忌。故此，有關「迷樓」中的「極樂」敘述是在尋回如同拉康所言的某種早已被排除出去的「愛欲」或原初已經失落的「歡爽」，人們對這種「極樂」的境界充滿想像，對於「極樂」的渴求威脅著主體賴以生存的經濟制度與權力體制乃至耗竭個人的身體。在此也參考巴塔耶的色情史理論，來說明主體也會渴求某種迷失自我的欲望。本文也將隋煬帝在迷樓內「浪費的技術」（即同時耗損自身精氣、浪費「發明」的技能、揮霍國家的財富）也延伸到詩學裡詩歌藝術裡一種創作技術上的魅力，來回扣宇文所安《迷樓：詩與欲望的迷宮》中以迷樓作為論述結構的「比擬」。本文也試圖以「迷樓」來「比擬」唐宋期間勾連自然與技巧的文學觀念，詩人為此心搖神馳，對文學技巧追求完美的「欲望」，使得欲望從現實空間「逃遁」到文學空間裡來，追求天工般技巧所造的詩境。 中國人傾向於將政權興亡與自然現象互比相連，使得興、亡循環成為必然發生且無可避免的現象，這種對於興亡循環有其必然性的觀念反而削弱了諷喻文學規勸帝王的實質功能。這正是迷樓作為諷喻的典故所盤結的重重矛盾與衝突之所在。意識到「諷喻」在啟悟他人功能上的侷限，詩歌作為高度創作與獨立自足的藝術性質更受重視，如唐宋詩學中有頗多詩話與詩評大量闡述詩歌創作的理想，崇尚以不鑿痕跡的技巧，來達到完美「自然」的詩境。 在唐宋兩代，可以發現在歷史處境的衝擊下，迷樓典故亦有所衍異，並被詩人加以部署以訴說個人的生命情境。唐宋兩代旅人在揚州岸外的長江與運河水道上曲曲折折的移動經驗，這種移動經驗也賦予迷樓遺址特殊的意象，無論是在遠離或接近揚州，蜀岡上的迷樓遺址都被包裹在迂回曲折的路線地圖裡，從迂迴到昇華，迷樓成為想像中登高地點的所在。在有意託諷之下，迷樓的敘事並不純粹只是過往歷史的回顧，同時也是當代歷史的指涉。 除了作為社會性敘事的諷喻功能之外，本論文最後也在兩個層次上回扣宇文所安以迷樓作為文學論述與詩學上的「比擬」：一、迷樓作為個體欲望縷織下與群體相隔離的藝術空間；二、傳聞中迷樓是一座在技術上巧奪天工的宮殿，在詩歌中「迷樓」經常被強調作為一種人工成果，與自然對立。通過這種自然──天工對比的論述，本文也嘗試指出迷樓足可比擬文學裡透過崇尚自然風格征服人工鑿痕的觀念。 / Through the variety of texts and genres from Tang to Sung, the narration of “Milou” had projected the figure of pleasure and exquisite craftwork. The inquisitions of this essay consist of two layers. First, to addresses the relation of the desire and the discursive phenomena at the time of Tang to Sung, especially on the binary aspect of temperance and pleasure, frugality and luxury, nature and craftsmanship. Secondly, to mate the dazzling craftwork of Milou correspondent with the desire and pleasure of the attentive craftwork in literary world, in which the dialectical relation between the Nature and craftsmanship was deeply concerned. Neither the official nor the private historical texts have any record on Milou. However, the allusion and narration of Milou was found in variety of texts including poets, rhapsodies, lyrics, novels, geographical documents and notes. According to the novel “The Tales of Milou”(Milou Ji, 迷樓記), Milou was a labyrinthine palace built by Shui Yang Ti, a space loaded with the imagination of “utmost enjoyment”(Ji Le, 極樂). The utmost enjoyment had been known as a forbidden state in the discourse on regimen, it was also considered as a dangerous force which threatening to the nation. The inquisition of “utmost enjoyment” has been linked to the “technique of waste”, which provoke the exhaustion of the King’s body, and also the waste of accumulative wealth of the kingdom, and brought huge chaos and doom to the dynasty. My argument of the “technique of waste” has extended to the discussion of creative technique involved in literary writing, which had been gaining a lot of attention in late-Tang and Sung, poets were aware of the poor efficacy of “critical allegory” (feng yu諷喻) due to the paradox of flourish and fading which had been seen as nature mechanism, as has been pointed out by Stephen Owen. Poetry had gained its own sovereignty; poetic commentators had discussed the technique of creation enthusiastically and pursued for the perfect poetic scene(境). There are two layers of discussion which closely interrelated with each other: 1. Milou was a symbol of pleasure and crafty achievement, and thus contradictory to the Nature. 2. This essay has further elaborated the relation of the crafty image of Milou with the “clever technique” (巧工) in the poetic notion from Tang to Sung. However, to achieve perfect work for poetry that look like the work of nature(天工), it definitely had to be created through superb technique that can smooth away any crafty traces.

工作要求－資源模型(JD-R model)為近年來受歡迎的工作壓力模型，並強調能適用進各工作場域，但多是以歐洲的員工為樣本來檢驗假設，故本研究以台灣企業員工為樣本，檢驗JD-R model，並釐清個人資源在模型中扮演的角色。以279 個台灣企業員工為樣本檢驗工作特徵、員工心理福祉、與表現的關係，並討論個人資源的角色。以階層迴歸分析檢驗的結果支持工作要求與工作資源能分別預測耗竭與投入，但兩者並無交互作用關係；又表現可由投入的程度來預測，耗竭對員工表現則無影響；除此之外，本研究亦發現個人資源對投入及角色內、角色外表現有直接效果、且與工作要求有交互作用關係。這些結果顯示以台灣員工檢驗JD-R model 時，無法完全支持其假設，但也發現個人資源在檢驗員工心理福祉的程度時有其作用及重要性。未來的研究可著重在討論文化因素是否造成差異。 / Job Demands-Resources Model (JD-R model) is a popular work-stress related model that claims can be adapted into all-kinds of work environment, but tested mostly with European employees. The current research intended to test the basic hypotheses of JD-R model with Taiwanese employees and to clarify the role of personal resources in the model. 279 Taiwanese employees are included in the tested sample to examine the relationship between job characteristics, employees’ well-being, and performance, and also have a discussion about the role of personal resources. The results of hierarchical regression analysis supported that job demands and job resources can predict exhaustion and engagement respectively. However, there is no interaction effect between job demands and job resources were found. Moreover, performance can be predicted by engagement, while exhaustion can’t. Besides, the present research found that personal resources have direct effects on engagement, in-role performance, out-role performance, and an interaction effect with job demands on exhaustion. These findings revealed that the basic hypotheses cannot be fully supported when tested with Taiwanese employees, but also indicated the effect and importance of personal resources while examine employees’ well being. Future research should focus more on the cultural factors to clarify whether culture do make differences.

過去學者探究員工擔任師父意願，或以個人特質、或以情境因素，皆以個人層次的性格因素探討其對擔任師父意願的影響程度。然而此研究取向結果累積，無法有系統架構地了解其對員工擔任師父意願的影響，並找到組織的施力點。故本研究以「工作要求-資源模型」為基礎，探討工作情境中的工作負荷量與知覺主管支持兩因素對於員工擔任師父意願之影響。本研究首先探討工作要求能否藉由增加員工的耗竭感，而減低員工擔任師父意願。其次探討工作資源是否能透過增加員工的工作敬業，進而提升員工擔任師父意願。此外，藉由比較工作要求-資源模型之雙歷程模式，以統計方法進行重要性比較，了解兩途徑對於員工擔任意願的影響程度相對大小。此研究結果可提供未來情境因素影響擔任師父意願研究之參考，實務上則能為組織提升員工擔任師父意願所用。並研究結果顯示，工作耗竭感完全中介工作負荷量與員工擔任師父意願間的關係，工作敬業對知覺主管支持與擔任師父意願間關係的中介並不顯著。其討論與應用則於後續章節探討。 / The past mentor topics mostly discussed the influence of personality on willingness to mentor. But with this approach, the authorities would not be able to intervene the mentoring program from the policy or program design so that the authorities could not improve current status of the organizational training. This research would base on theory of Job Demand-Resource model to integrate the work situational factors, such as workload and supervisor’s support, to predict the influence on the willingness to mentor. Also the other emphasis is to weight the two different work situational factors to value the importance between the situational factors and employees’ willingness to mentor. The result shows the job exhaustion directly mediate the workload and the willingness to mentor. However, the mediation effect of work engagement is not significant between the supervisor’s support and the willingness to mentor. The Job Demand-Resource model can be further applied in the area of mentoring willingness. Besides, the control variable of personality, altruism, has consistent effect on each of the research variables.