一、兩項基本問題 正當法律程序或正當程序作為一項規範概念，與民主、法治理念之生成與發展，息息相關。然而，起源於英美法的這項法規範，雖經由「普通法」、「判例法」體系或實定法，形成具有一定憲法規範內涵之程序權利或原則，但原本僅適用於「司法程序」（特別是刑事程序），其後才逐漸擴及「行政程序」。對於無此法律文化傳統之大陸法系國家而言，如我國，繼受此項程序規範於行政程序法律關係中，誠屬不易，雖然司法院大法官自釋字第三八四號解釋以來，多所引用與闡釋此項規範概念，但其如何融入於憲法基本權規範秩序上，以及其規範內涵與決定此內涵之標準何在，仍相當不明確。就此兩大適用上之基本問題，是為本文研究之重點。 二、規範基礎或性質 「正當法律程序」作為行政程序之規範概念，於我國憲法上之規範依據，何在？其在憲法上之規範性質，是否僅係一項憲法原則？抑或仍可能是人民之主觀程序基本權―正當程序權（公平聽審權／公正程序權）？就此，我國憲法雖未明文規定，但以往司法院大法官解釋，對於行政程序直接涉及人民基本權者，大體上係傾向於以憲法原則處理，或者更更具體地說，係為保障實體基本權而導出一定之程序要求，此尤其係有關人身自由權以外之解釋，為然，至於人身自由權部分，態度上則較為曖昧。學界多數之看法，似乎也是如此。這種類如德國法之理論模式，若再結合憲法第二十三條關於基本權限制之合憲要件（法律保留、比例原則及公益）規定之適用，很容易導致憲法基本公正程序規範要求之空洞化，甚至無形化，換言之，只是「必要」時，須以「法律」規定程序規範內涵而已。如此，背後之法哲學觀，基本上是程序為實體服務，行政程序之法本質，僅係工具性、利他性。 本文不贊同上開「程序為實體服務」之單一價值。故於第二章詳細論證行政程序，除利他性外，尚有公正性及民主正當性之法本質；而且，「正當法律程序」作為行政程序之一種規範，在我國憲法基本權之保障上，所彰顯之規範性質，應分別就第十六條保障之訴願權、第八條第一項人身自由權之程序保障以及其他實體基本權而論，前兩者應屬人民之主觀「程序基本權」（正當程序權／公平聽審權），後者則是一項憲法原則，因此，前兩者具有獨自之評價意義，後者尚須考慮其他規範（實體基本權）或事實因素。惟不管何者，均應具有一定之憲法上基本之公正程序規範要求，只不過後者顯現在個案適用上，其規範內涵變動性較大罷了。職是，本文在第三章，強調正當法律程序之規範內涵，並非完全屬於立法者之形成自由；同時，進一步論述正當法律程序作為一項憲法規範，其與法治、民主原則之關聯性。 三、規範之基本內涵及其判斷標準 然而，正當法律程序於行政程序法律關係中，其於憲法上之基本程序規範內涵，以及決定其內涵之法律標準何在？是另一項難解之問題。本文於第四章及第五章，分別就美國憲法及歐洲人權公約乃至歐盟法，予以研究，並以此為基礎，於第六章闡述我國憲法秩序下，行政程序中之正當法律程序應具何等規範內涵以及其判斷標準。首先，關於憲法第八條第一項規定之人身自由之程序擔保，人民就此具有一般之正當程序權，其內涵於行政程序上，至少為告知理由、合理期間內迅速進行、給予陳述意見等，惟此部份尚待司法解釋逐案確立。其次，為保障實體基本權而導出之公正程序規範要求，大法官係取向於重大限制或影響基本權之標準，本文則認為重大與否，僅係影響其應具何等之程序規範要求（密度），至於其內涵則較具彈性，惟須注意價值判斷標準之一致性。最後，就訴願權而言，因其屬行政救濟一環，解釋上應較一般之行政程序所需之公正程序擔保密度為高，其大體應包括（1）接近訴願裁決機關權、（2）受「公正之訴願裁決機關」裁決權，以及（3）公正訴願程序權（含程序不偏頗及公平聽審權）。

本研究試圖從Dervin提出的意義建構理論(sense-making theory)出發，瞭解報業組織企畫人員在面對不確定狀態下如何選擇資訊，彌補知識差距以完成其策略。 研究人員訪談四名企畫人員以瞭解其資訊尋求行為，結果發現影響報業組織企畫資訊尋求行為的外在情境因素包括：社會經濟、政府政策、文化創意產業、媒體多角化經營、公司資源與制度、以及合作廠商資源。報業組織企畫人員資訊尋求的過程包括：定義問題、選擇詢問對象、執行查詢、評估資訊、確認資訊等因素。此外，個人的知識經驗、社會智能、技術能力都是影響報業媒體企畫人員資訊尋求。 「新聞倫理」則是影響報業組織企畫人員蒐集資訊的特殊因素。 / The present research focuses on how professionals planners seeking information in media planning process.The sence-making theory were employed to observer the case. Four planner were interviewed in the study obtained the situation context conclusions:social economy、government policy、culture creativity industry、media multi-administration、corporate institute & resource and collaboration corporate resource. The information seeking process include: define meaning of question、choose inquire object、do inquire、assessment of information、certification unformation.Also，individual experience of knowledge、social intellectuality、skill ability could affect information seeking of press organization planner. 「News ethics」were specific fact affecting information seeking of press organization planner.

首先我要譴責你！就是你！正在看這本論文打算印這篇摘要的你！ 我知道你懶得看完整本論文，所以只想印這篇摘要應付了事， 哈！我偏不寫，看你怎麼辦？！ 其實這篇論文整本都是精華，字字珠璣，是無法摘要的。

本研究旨在探討圖像輔助呈現時機對台灣國中生聽力的影響，而圖像輔助呈現時機則分為在聽力活動前與在聽力活動進行中。同時為了深入探究其效益，本研究更著重於其對高、中、低三個不同能力組別學生的影響。除此之外，並對於二份學生問卷的回答加以探討： （1）問卷一有關學生們先前學習英語的背景資料。 （2）問卷一有關學生們在聽力過程中主要遭遇的問題，涵蓋聽力內容、聽者本身與外在因素等。 （3）問卷二有關學生們對圖像式聽力測驗的反應與他們對實施聽力測驗時，圖片展示時間的看法。 本研究以台中縣光正國中一個國三班級42位同學為對象，經過英語聽力能力測驗後，他們被分為高中低三組。實驗前，學生們先填寫第一份問卷。隨後，三組學生一起接受兩種實驗: (1)邊聽邊看圖片; (2)先展示圖片再聽。在完成所有實驗後，隨即填寫第二份問卷。本研究主要結果如下： （1）大多數的受試者已學習英語3年以上，卻對自己的聽力缺乏信心。此現象乃肇因於學生們有限的練習時間。也因此，他們大多不贊成將來升高中大考有聽力測驗的項目。另外，眾多的學生表達了希望獲得老師在聽力方面指導的強烈需求。 （2）聽力能力愈差的學生，遇到更多的聽力問題，尤其在聽力內容與聽者本身方面問題為最。 （3）以整體學生的聽力表現而言，聽前呈現圖片對學生的幫助比邊聽邊呈現圖片的效果來的顯著。 （4）以各個組別學生的聽力表現而言，聽前呈現圖片最能彌補中低程度學生聽力的不足。 （5）超過半數以上的學生表達較喜愛圖像式的英語聽力測驗，尤其是圖像呈現在正式的聽力活動之前為最。 根據研究的結果，聽前呈現圖像輔助對不同程度的學生均有助益，尤其對中低程度者聽力理解的幫助更為顯著。因此，本論文呼籲，國中英語老師可在實施英語聽力測驗時，多善用圖像輔助以引發學生的學習動機並藉由聽前呈現圖片技巧來提昇學生們的英語聽力理解。 / The purpose of the present study is to explore the effects of pictures as cues supplied at different time periods, the picture before listening comprehension test (BLCT) and during listening comprehension test (DLCT). More specific, it is focused on the comparisons of the effects of BLCT and DLCT on the high, middle and low proficiency groups. Also probed are students’responses to two questionnaires on the following issues. (1) The subjects’ previous English learning background as shown in Questionnaire One; (2) The main listening problems the subjects encounter in the process of listening, including the oral text, the listener and external aspects; (3) The subjects reactions to the listening comprehension with the picture format and their preference for the timing of picture-giving. The subjects of this study are 42 students of nine-grade junior high school students in Kuang-cheng Junior High School in Taichung County. They are divided into three proficiency groups—the high proficiency group (HPG), the intermediate proficiency group (MPG) and the low proficiency group (LPG) according to the scores of the listening comprehension test in the subjects’ second mid-term examination. At the beginning of the overall experiment, they are demanded to finish Questionnaire One. After that, they are assigned to take two listening comprehension tests: a listening comprehension test with a picture before listening and during listening. After receiving the two treatments, the subjects are asked to complete Questionnaire Two to reveal their attitudes toward the listening comprehension tests with visual cues. The major findings of the present study are summarized as follows: (1) Although most of the subjects have learned English for more than three years, they do not establish much confidence in their own listening ability due to the limited time of practice in listening. Many of them do not support the idea of incorporating the listening comprehension test into the future high school entrance exam. However, they express their eagerness for obtaining the teacher’s guidance in listening. (2) The worse the listeners achieve, the more listening difficulties they would come across, especially in the oral text and the listener himself/herself. (3) BLCT is more effective than DLCT. This can be proved by the mean scores and standard deviation of BLCT and DLCT respectively. (4) As the three different proficiency groups are taken into consideration, BLCT lends itself to the low proficiency groups (LPG) and the intermediate proficiency groups (MPG). (5) Most of the subjects prefer the listening comprehension test with the picture format, particularly the visual cue before the listening activity. Based on the results of the study, the picture before listening benefits all of the three proficiency groups, especially the lower achievers. The researcher suggests that English teachers in junior high school try to make good use of visual cues in constructing listening comprehension tests to arouse students’ motivation and thus improve students’ listening comprehension.

本研究旨在討論台灣國中師生認知風格與學生英文學習表現的關係。此研究目的是要探討(1)不同認知風格的學生在英文學習表現上是否有顯著性的相關，(2)不同認知風格的老師在教學成效方面是否有顯著性的相關，(3)師生認知風格相符合的學生群和不相符合的學生群在英文學習表現方面是否有顯著性的相關。 研究樣本以新竹一所國中242位學生及4位老師為研究對象。藏圖測驗用來區分研究對象之認知風格是否為場地獨立型或場地依賴型之學習者。此242位學生皆參與全民英檢之聽、讀、寫測驗;此外，研究者亦對師生進行個別訪談以獲得更進一步的解釋。 本研究採描述統計及Pearson積差相關進行資料分析。研究結果顯示(1)場地獨立型學生在聽、讀、寫的學習表現上較場地依賴型學生佳，並有顯著性相關；(2)場地獨立型老師所教的學生在聽、讀、寫的學習表現上雖較場地依賴型老師所教的學生佳，卻無顯著性相關；然而當男女學生分開進行檢測時，場地獨立型老師所教的女學生在聽力的學習表現方面較場地依賴型老師所教的女學生佳，並有顯著性相關；(3)師生認知風格不相符合的學生群在聽、讀、寫的學習表現上雖較師生認知風格相符合的學生群佳，卻無顯著性相關；而當進行更進一步的數據檢測時，師生場地依賴型風格不相符合的學生群在聽力及寫作的學習表現方面較師生場地依賴型風格相符合的學生群佳，並有顯著性相關；此外，其老師為場地依賴型的場地獨立型學生在閱讀的學習表現上較師生場地依頼型風格相符合的學生群佳，並有顯著性相關。訪談的結果發現，師生場地獨立型風格相符合的學生群能受惠於教師的教學，而師生場地依賴型風格相符合的學生群能夠在與教師的人際互動中受益。 最後，研究者根據研究發現提出數點建議。首先，對於師生認知風格的確認在教學上有其必要性。其次，教師的教學應力求多樣化，並且對於不同認知風格的學生能施予不同的教學法。再者，師資培育者應提供相關的教學訓練，幫助英語教師在教學上能依據學生不同的認知風格予以不同的教法。最後，本研究建議未來能有更多的研究探討場地獨立型或場地依賴型的師生在英語教學或學習中所扮演的角色，並提供更多更有建設性的貢獻。 / The present study aimed to investigate the relationship between student-teacher field-independence-dependence cognitive styles and students’ English performance in a Taiwanese junior high school. The purpose of this study was to explore: (a) different language tasks achieved successfully by students with different cognitive styles, (b) the teaching effectiveness of teachers with different cognitive styles, and (c) language performance under matching cognitive styles between students and teachers. Two hundred forty-two student participants and four teacher participants from a junior high school in Hsin-chu city were chosen in this study. The Hidden Figures Test (HFT) was conducted to measure the participants’ cognitive styles to be field independence (FI) or field dependence (FD). These 242 students took the General English Proficiency Tests (GEPT) with regard to listening, reading and writing. Interview was also given to both the student and teacher participants. The collected data were analyzed by descriptive statistics and Pearson product-moment correlations. The results show: (a) FI students performed better than FD students in the listening, reading and writing test, and there was a significant correlation between FI students and students’ English performance in the listening, reading and writing test; (b) students with FI teachers outperformed students with FD teachers in the listening, reading and writing test, but there was no significant correlation between teachers’ cognitive styles and students’ performance in the listening, reading and writing test; but when the data were re-tested between female groups and male groups, female students with FI teachers were found to perform better than those with FD teachers in the listening test, and there was a significant correlation between female with FI teachers and students’ performance in the listening test; (c) student-teacher FI/FD mismatch groups performed better than student-teacher FI/FD match groups in the listening, reading and writing test, but there was no significant correlation between student-teacher FI/FD mismatch groups and students English performance in the listening, reading and writing test; however, the further examination indicated that FD mismatch groups performed better than FD match groups in the listening and writing test, and there was a significant correlation between FD mismatch groups and students’ performance in the listening and writing test; and the further examination also revealed that FI students with FD teachers outperformed FD students with FD teachers in the reading test, and there was a significant correlation between FI students with FD teachers and students’ English performance in the reading test. The result of the interview revealed that FI match groups benefited from the teacher instruction while FD match groups benefited from the interpersonal aspect of the teachers. Pedagogically, the findings of the study suggested the necessity of the awareness of students’ and teachers’ cognitive styles; in addition, teachers were suggested to be cognitive-flexible, and teacher education programs were also advised to offer related language training to assist teachers in achieving cognitive flexibility. Further research should be conducted to understand to what extent field independence/dependence plays a role in how students learn and how teachers teach, hence providing more constructive insights for English language education.

數位化的今天，電影逐漸成為人們日常生活的一部份，電影資料的內涵式分析也成為目前重要的研究主題。透過電影拍攝手法，我們知道電影視聽覺特徵與情緒之間有密不可分的關係。因此，在本研究中，我們希望利用探勘電影視聽覺特徵與情緒的關聯來達到自動判斷電影場景的情緒。 首先，先由人工標記訓練場景的情緒，之後，我們對所有的場景擷取定義的六類特徵值。特徵值包括電影場景的顏色、燈光、影片速度、特寫鏡頭、聲音和字幕六類。最後，我們利用Mixed Media Graph演算法來探勘場景情緒與特徵值之間的關聯，達到自動判斷電影場景情緒的功能。實驗結果顯示，準確率最高可達到70%。 / Movies play an important role in our life nowadays. How to analyze the emotional content of movies becomes one of the major issues. Based on film grammar, there are many audiovisual cues in movies helpful for detecting the emotions of scenes. In this research, we investigate the discovery of the relationship between audiovisual cues and emotions of scenes and the automatic emotion annotation of scenes is achieved. First, the training scenes are labeled with the emotions manually. Second, six classes of audiovisual features are extracted from all scenes. These classes of features consist of color, light, tempo, close-up, audio, and textual. Finally, the graph-based approach, Mixed Media Graph is modified to mine the association between audiovisual features and emotions of the scenes. The experiments show that the accuracy achieves 70%.

本研究針對寫真集現象所披露的身體性別政治作討論，基於現象社會學的立場，認為媒體事實與閱聽人主觀真實乃不可分割，因此從剪報資料與寫真集讀者的訪談交相參照，來分析討論寫真影像本身於身體、性別兩錯綜交媾的層次間，所遂行的性別化身體定義，及其間的性別差異；另外，我們也從訪談資料來了解性別化的寫真集讀者於閱讀過程中，藉由其肉身與寫真身體影像的對話折衝而進行的性別認同和實踐，以及其間所展現的身體性別政治。 研究發現，寫真集藉助影像，實踐了吾人對於兩性身體的性別化想像，也同時反映出兩性在身體展演上所受的規訓權力差異，寫真女體所受的規訓差異，尤其遠多於寫真男體。 在讀者方面，男性讀者一方面於閱讀寫真女體的意淫幻境中證成自身乃為具有男子氣概的身體，另一方面，其身體卻因過度耽溺於閱讀規訓、鏡像的寫真女體意淫幻境，同時又無能面對自身性生理並與自己疏離，而成為肉身空洞化、僅剩陽具與眼睛獨大的主體；女性讀者儘管面臨包括寫真女體在內的整體社會美體風潮和壓力，其反倒可以從與自己身體的緊密關係出發，而能以實際的肉身經驗作為閱讀寫真女體的基礎，成為抵抗反省美體洪流的力量。

日本卡通在台灣相當受到歡迎，其閱聽人不只限於兒童，更擴大到青少年甚至年輕成人的年齡層，已經是台灣重要的電視節目類型。日本卡通除了媒體文本的播映之外，同時亦挾帶大量相關產品叩關，不但創造出廣大的商機，更全面而深入的影響了閱聽人／消費者的休閒娛樂與日常生活空間。 本研究採用問卷調查的方式，以台北市國高中生為研究對象，深入探討國內青少年接受日本卡通與相關商品的情形。研究者首先探討媒介結合商品的廠商策略與市場現狀，繼而從閱聽人使用的角度，追問青少年如何將卡通相關產品使用在日常生活當中，並綜合討論日本卡通影響下的青少年消費文化。 統計結果發現青少年收看日本卡通的時間能夠有效預測日本卡通相關商品的購買頻率，因此證實了收看日本卡通確實能夠提高青少年對於日本卡通相關商品的購買行為。研究發現日本卡通結合相關產品的銷售可以互相增強，而台灣青少年購買最多的卡通相關產品，是兼媒體、商品於一身的漫畫與電動，因此卡通、漫畫、電動三者隱然表現出一種「成套」販賣、使用的特色，甚至對日本流行文化整體的接觸與好感都有互相加強的現象。研究亦發現台灣青少年購買卡通商品時，最主要的意義是「新奇流行」，可知台灣青少年受到消費主義相當的影響，尚未發展出具有真實性、抗拒性的青少年文化。然而資本主義市場邏輯與青少年文化的抗拒特性關係相當複雜，因此台灣青少年是否具有主動性？這個問題仍留下許多值得討論的空間。 / Japanese animation is so popular in Taiwan that it has become a major television genre across children, adolescents, and young adults. It is not only a media text, but also bringing lots of animation merchandise, including comic books, games, clothes, accessories, and so on. Thus Japanese animation industry has created marvelous benefit, and its influence is prevailing and deeply on many aspects of the audience/consumer*s leisure and everyday practice. This thesis takes the adolescents in Taipei for example, exploring the promotion tactics of the industry on the one hand, and discovering how the adolescents use the animation merchandise on the other; then the discussion of youth culture and consumer culture in Taiwan will be carry on. This research finds out that the animation merchandise would reinforce each other and enhance the audience/consumer*s buying frequency. Comics and games are consumed most by the adolescents in Taiwan, implying that the three (animation, comics, games) are sold and consumed in "packages". At the same time, the most important meaning adolescents inscribe to the animation merchandise is "fashion and novelty", revealing that the youth culture in Taiwan is following the market and consumerism, not a original and authentic one.

近年來全球華語熱的現象促使許多海外大專院校與產業界紛紛投入華語文數位學習的建設。在科技發達與網路功能不斷地提升，以及網路華語文教材和語文學習網站之發展的趨勢下，本行動研究試著以科技融入華語文教學出發，透過網路進行一對一遠距華語文聽力理解教學，首要探討在一對一聽力學習遠距環境中，三位國別與文化背景不同的華語文學習者的聽力理解學習過程與轉變歷程；其次是要了解教師在網路遠距教學上對這三位學習者的教學轉變歷程；最後是以三位學習者的網路學習經驗與教師的教學歷程，透過網路進行華語文一對一遠距教學，了解遠距華語文教學之設計與教材之選取方面須重視的事項。 本研究主要研究對象為三位身在不同國家，華語為第二語言學習的初級學習者，並採用網路免費華語文教材「一千字說華語」和線上免費平台進行遠距一對一教學。研究方法先以發展聽 力理解教學：研究對象接受二十週的聽力理解課，每次一小時，共計二十堂課。接著透過行動研究法，應用訪談與問卷蒐集三位個案學習者的經驗與感受，佐以教師的教學省思，以深入了解此教學行動。所有聽力理解教學包括問卷調查、學習者回饋、教學省思、訪談資料等紀錄都用來分析本研究教學的實施情況，同時也參考學習者每堂課的前、後測成績做進一步的探究與結論依據。 研究結果顯示，透過一對一遠距教學情境與網路科技資源應用在華語文聽力理解教學中，遠距學習者對網路學習環境、一對一遠距教師之教學、以及網路華語文教材等方面，皆持正面看法與回饋。問卷及訪談結果顯示三位學習者都同意網路一對一教學可以彌補學習者週遭學習環境之不足與困難，同時可以提升學習者華語文學習能力的自信心，進而培養其日後華語文持久的學習動機。本研究能協助網路對外華語文教師了解藉由網路遠距第二語言初級學習者的需要，並提供教學設計參考，作為其開課前的準備，與提升其教學品質與成效。研究成果亦提供對外華語文數位學習教材編寫與製作之回饋與建議。 / In recent years, the phenomenon of the Chinese language learning has driven many overseas tertiary institutions and industries to invest in the construction of digital learning technologies. The trend of technological advancement and network functioning continues to improve as well as online Chinese language resources and language learning websites. This action research attempts to integrate technology into one-on-one tutoring sessions for Chinese listening comprehension through the internet. The first objective of this research is to explore the process of learning and the challenges and experiences the students face via online one-on-one distance learning. Secondly, it is to understand the process and the changes of teaching style toward the students via the internet. Lastly, it is to understand the important aspects of design and selection of Chinese teaching materials through the students' learning experience and the teachers' teaching process. This study focuses on three beginning Chinese learners from different countries and cultural backgrounds and making use of free online teaching materials provided by "Speak Mandarin in One Thousand Words" via a free online platform for distant tutoring sessions. The methodology to develop listening comprehension is that all the students will have a total of twenty classes, with each class lasting for an hour. The research section is based on interviews and questionnaires observing the students' experiences and feelings combined with the teacher's reflections and to gain insight on the teaching actions. The students’ pre-test and post-test score in each class are referred in order to further explore the basis and conclusion. The interviews and records are used to analyze the implementation of the research through teaching. The results of the study show positive opinions and feedback regarding one-on-one distance learning and the teaching methodology with the online Chinese language materials. The questionnaire and interview results show that the students agreed that one-on-one online teaching can compensate the shortcomings of students in a traditional learning environment. This study therefore concludes non-traditional methods of teaching can enhance the confidence in the learner with their ability. Even without a Chinese physical environment, distance teaching can still motivate students to learn Chinese. This research can help teachers to understand student needs via online one-on-one and it could help provide teachers designing the most effective ways of teaching. The research results also provide feedback and suggestions on the preparation and production of Chinese teaching materials.

本研究旨在透過符號學觀點探討Chanel與Dior香水廣告建構的法國文化意涵，並特別針對廣告普遍使用的性別題材，剖析隱藏在廣告符碼中的性別形象，以及文本意義如何被受訪者解讀。對此，本研究援引Hofstede的文化構面理論、廣告的女性形象論述與閱聽人研究，以Chanel與Dior共六支電視廣告為例，一方面進行符號學的文本分析，另一方面執行閱聽人的深度訪談。 研究結果發現，廣告文本的主體是「被解放的」女性，她們並不需要透過刻意裸露或賣弄性感來展現自我風格，更不用引誘或依附男性來定義自我；同時，廣告透過敘事手法與符號的組合，在毗鄰軸上自然化「法國」與「巴黎」這兩個實不相同的符號，建構出具有現代感的「時尚」等縱向跳躍的系譜軸意涵，並在更高層次的表意過程中，與「西方性」等符號結合，擴展成訴諸全球市場的意義指向。 歸納廣告建構的文化意涵，整體呈現「權力距離低」、「低不確定性規避」、「個人主義」、「陰柔」與「短期關係導向」的國家概念；而閱聽人的深度訪談結果也與文本建構的意義相符，屬於優勢解讀。 / This research aims to explore what “French culture” is in perfume commercials of Chanel and Dior from the perspective of Semiotics. In addition to analyzing the “gender image”, which is the principal issue among commercials, this research also seeks to reveal how the audience interprets perfume commercial. Based on the theories of Hofstede’s cultural dimensions, gender discourse and audience’s research, this research takes six commercial for example, conducting text-analysis on one hand and interviewing the audience on the other. The result shows that the subject of the texts is “liberated” female. They are independent, confident and characteristic instead of being the object of men. Meanwhile, through narrating and the combination of signs, “France” is to be equalized with “Paris”, representing the meaning of modern “fashion”. At a higher level of signifying, “France” is combined with “Europe” and further with “western world”, indicating the meaning of global market. To summarize the cultural dimensions in the commercials, it implies low power distance, low uncertainty avoidance, individualism, femininity and short-term orientation. As for the interpretation of the audience, the result is consistent with the constructive meaning of the texts, which means the audience takes the way of dominant reading.