本研究旨在瞭解國民小學教師發展班級文化之現況，並探討不同背景變項的國小教師在發展班級文化上所呈現的差異情形。本研究之研究目的如下：(一)探討國民小學教師發展班級文化之內涵與現況；(二)瞭解國民小學教師發展班級文化與教師班級經營效能之關係；(三)瞭解國民小學教師發展班級文化與班級經營效能之預測情形；(四)根據研究結果提出建議，以提供教育行政機關、國民小學教師及未來研究者參考。 為達成上述研究目的，本研究採用問卷調查法收集並分析資料。研究工具係研究者自編之「國民小學教師發展班級文化與班級經營效能問卷」，並以台北縣、台北市、基隆市、桃園縣、宜蘭縣之公立國民小學級任教師為研究對象。所得資料以平均數、標準差、t考驗、單因子變異數分析、薛費法事後多重比較、皮爾森積差相關分析及多元逐步迴歸分析等統計方法進行分析。 本研究之主要發現與結論如下： 一、班級之組織特性適合運用形塑發展班級文化。而發展班級文化大致可從五個向度進行：(1)發展班級文化環境；(2)孕育班級文化活動；(3)營造班級文化特色；(4)凝聚班級文化共識。(5)激發班級成員表現。 二、國民小學教師發展班級文化的實際情形尚佳。國民小學教師所知覺發展班級文化的行為中，以「激發班級成員表現」的得分最高，亦即教師們在發展班級文化時，也能對學生投以高度關懷，增加學生的價值感。 三、國民小學教師背景變項中，性別、年齡、服務年資、學校所在地在發展班級文化問卷上均有顯著差異，而最高學歷、職務及學校規模無顯著差異。 四、知覺不同發展班級文化程度之國民小學教師，其在班級經營效能上的表現有顯著差異。 五、國民小學教師透過發展班級文化的認知與作為，可以提高其班級經營效能。教師發展班級文化及其各向度，與教師班級經營效能及其各向度間呈現顯著的正相關。 六、國民小學教師發展班級文化對班級經營效能有預測作用。 最後，根據本研究之文獻分析、研究結果分析與討論，提出幾點建議，以供教育行政機關、國民小學學校行政、國民小學教師及未來相關研究之參考。 / The purposes of this study are to understand the current situation of elementary school teachers’ developmental classroom culture and how different teacher backgrounds are reflected in the developmental classroom culture. The major concerns of this study were as fellows: (1) to investigate the current situation of teachers’ developmental classroom culture in elementary schools, (2) to analyze the relationships between teachers’ developmental classroom culture and classroom management efficacy, (3) to explore the predictive power of teachers’ developmental classroom culture on their classroom management efficacy, (4) to provide reference and suggestions based on the conclusions suggested by the survey data. The investigation was based on questionnaires which were distributed at 100 elementary schools in Taipei county, Taipei city, Kee-Long city, Tao-Yuang county, and Yi-Lang county. The data was analyzed statistically employing the method of descriptive statistic, t-test, one-way ANOVA, the Scheffé method, correlation analysis, and multi stepwise regression analysis. The major findings are as fellows: 1. The characters of the organization in the classroom are adaptive to shape and form the developmental classroom culture. And the developmental classroom culture is approximately to be possible to carry on five parts: (1) develop the classroom culture environment, (2) breed the classroom culture activity, (3) build the classroom culture characteristic, (4) condense the classroom culture, (5)stimulate the members of the class to act. 2. The current situation of elementary school teachers’ developmental classroom culture is good. There is high perception for teachers’ developmental classroom culture among the elementary school teachers. 3. Significant differences exist among the gender, age, service years, and school location for teachers’ developmental classroom culture. 4. Significant difference exists among high, middle, and low teachers’ perception of teachers’ developmental classroom culture for their classroom management efficacy. 5. Significant positive correlation exists between teachers’ developmental classroom culture and their classroom management efficacy. 6. The classroom management efficacy can be predicted by the teachers’ developmental of classroom culture. Based on the results of this study, some suggestions are made for educational administration, the elementary school administration, the elementary school teachers and future study.

雖然在學界並沒有對於『明星產業』作出一個完整的定義，但以一個政府或產業學者而言，卻時時刻刻無不留意著明星產業的存在與未來的發展。本研究在探討被一般產、學、官、民所共同期待的明星產業，如果其國內發展環境並無優勢時，弱勢環境中的廠商，應如何定位與發展，進而與全球廠商競爭? 在研究的方法上，吾人採用「多重個案設計的多重分析單元」方式，以增加它的信度。在構念效度上，盡量使用多重證據來源，但無法運用訪談之方式，主要是因為研究者屬於業內管理階層，運用訪談反而會招致錯誤的陷阱性引導。在內在效度上，運用個案與研究架構使用之理論對照，並使用時間序列方式以分析互動關係。在外在效度上，分別使用不同三家的個案來探討相同研究架構的適用性。在信度上，發展研究資料庫，儘量採用熟知的策略理論來印證，並且希望做到可追溯與重複性。除了三個個案的獨立分析外，本研究也將從時間序列的分析上，討論在不同時期，各廠商在不同情況的策略轉折，以便更清晰瞭解產業的全球競爭之策略。 本研究的研究對象，包含了Omron Healthcare、百略醫學科技與合世生醫；因為 我國的現階段明星產業包含了生技產業(『兩兆雙星』中的一星)，而在家用醫療偵測產品的產業區隔中，這三家都佔有非常重要的地位，而且都是全球策略的執行者。(Omron Healthcare雖為日本廠商，卻是產業龍頭，具有全球策略參考價值。) 本研究一方面研究我國現階段較適的產業區隔，其重點是在於如何選擇與分析，而非其分析之結果。另外，則探討個案公司的定位、資源能力培養與策略採行之間的關係。 其綜合結論如下： 1.我國的醫療器材產業的一般環境，無論在技術、人才與發展條件上，較美、日、歐洲落後許多。國內市場不足以使一般醫療器材廠商達到經濟產能。 2.由於使用者信心問題，我國的較適進入產業區隔，初期為 『量產為主之家用電子醫療器材』與『以機電、機械加工為主之福祉相關產品』，研究顯示，目前我國的較高產值區隔，也是如此。 3.弱勢地區廠商的進入策略，都選擇在一個環境或自身資源能力相對優勢的產品或市場區隔來進入。初期的進入或者沒有明顯的定位，但是隨即在競爭的環境下，開始清晰策略性定位。定位後的演進可以是定位、策略採行、資源累積與能力加強、再重新定位之逆時針循環。也可能是定位、資源累積與能力加強、策略採行、再定位之順時針循環。事實上，這三項因子，是相互運作影響，並不需要特殊的次序關係。此外，資源的累積與能力的加強，應視當時的競爭環境是否有急迫性，可以採用併購、聯盟的方式，並不一定需要自己內部培養。 4.產業的關鍵因素很多，以醫療監測器材廠商而言，降低『道德危機成本』或是增進對產品的品質與檢測精度，使得使用者有信心，是關鍵中的關鍵。 5.競爭廠商的策略，在走入全球策略時，其策略會傾向類似，對於全球佈局的想法也雷同，乃是因為資源與優勢所在，在全球廠商的眼中是近似的；所謂的策略群體的理論，也根源於此。再者，競爭廠商的策略隨時會有學習效果，也會相互具有競合上的策略互動。競爭廠商的策略與定位與產業生命週期息息相關，且策略創新對於扭轉廠商競爭地位，具有關鍵性的影響。 6.具有國際員工的廠商，在於全球策略上扮演的角色，對於全球化競爭力的進展具有舉足輕重的地位。

新產品開發與研究為企業創造企業價值的重要策略之一，在面對電信加值服務產品急遽變化的特性下，唯有以積極的創新精神，不斷研發新的技術、開發新產品、提高產品的附加價值，才能為企業創造出更高價值。然而新產品開發的過程繁瑣，牽涉到的單位眾多，加以各產業特性不同，其影響之因素也不同，因此本研究主要在探討其成功的關鍵因素及導致失敗的因素。 本研究以新產品開發的主要構面，結合新產品成功的關鍵因素，而形成一個針對電信加值新產品的開發模式。希望以簡單的模式，指引新產品開發的目標與路徑，並提供產業界成為開發新產品的策略思考工具。 本研究以個案訪談的方式，分享產業專家對電信加值新產品開發的經驗，並分以同公司或不同公司間成功、失敗之案例進行交叉比對，來驗證所歸納之成功、失敗模式中之關鍵因素具周延性，經由三個分屬台灣及中國的個案公司分析探討，本研究可以歸納下述幾個結論與建議 ： (1) 適時切入市場，服務一旦熱絡後加入者眾，但領先族群括分了大部分收益，後面80%的廠商追逐僅剩的20%營收。 (2) 建立上下游良好的關係才能取得產品的快速上架、行銷資源，跟下游的內容供應商上保持良好關係，才能有好的內容獨家使用權。 (3) 建立專業的產品品牌與形象可以在數以千計的服務中脫穎而出。 (4) 建立特殊行銷通路讓新產品大量曝光! (5) 不斷以活動促銷來刺激目標客戶，不斷的提醒用戶你的產品特殊有趣之處，用使用者分享心得的方式更容意打動潛在用戶。

本研究根據行為財務學中反應不足的理論針對台灣上市股票進行動能策略的研究。首先根據台股1992到2005年之上市股票為樣本進行單純動能策略研究，發現台股具有中期及長期動能現象(長期在此定義為持有期三年)，接著以Fama and French 三因子模型進行風險調整，結果發現動能策略具有顯著的可行性，其報酬不受三因子調整而損失。並再加入公司特徵變數，發現大規模公司具有較大之動能效果，且低帳面市值比公司也具較大之動能效果，而大型股具有較大的動能效果與一般認知的反應不足理論不符，而由後續之研究針對規模及帳面市值比做相關分析發現兩者間具有高度的負相關，因此大型股子樣本與低帳面市值比子樣本可能具高度的雷同，因此大型股的動能策略報酬較高，其實可能反應的是成長股所具有的反應不足現象。 接著根據單純動能表現結果，結合前期兩期表現為條件，組合成中長期動能策略之構想。結果發現，中長期動能策略在大型股與成長股此兩個子樣本集中有較高的可行性。由於中長期動能策略的基礎是建立在運用兩股單純動能策略的力量，因此單純動能策略的顯著性是中長期動能策略能否成功的重要關鍵，也因此由實證結果發現，在不同的子樣本集中，受到其單純動能策略顯著性強弱的影響，使得中長期動能策略的報酬顯著性受到影響，其中尤以低帳面市值比（成長股）之中長期動能策略動能效果最為顯著。

論文內容摘要：本研究探討對台灣的高中生教導一本完整英文原著小說與其閱讀能力的關聯性以及學生們對於小說閱讀和小說課的態度。 一、 研究方法： 1. 受試者為台北地區某一所高中高一的124名學生，其指定讀物為C.S.Lewis所著之小說「獅子、女巫、魔衣櫥」，所進行的小說閱讀和教學從2005年九月至2006年元月為期四個月，以每週一節課的時間用於小組討論和發表，並由教師導引上課流程，受試者須完成課後作業單並繳交給教師評閲。 2. 在施教前和施教後分別對受試者實施閱讀能力前測及後測，復加之以成對母體t檢定，以檢驗全體受試者和高中低不同能力組別學生的前後測差異，此外亦實施ㄧ有關小說內容的開書測驗，以便檢驗受試者了解小說的程度，以及蒐集受試者的期末考英文成績（考的是英文課本）。研究者檢驗了以下三種測驗時間相當接近的測驗中任兩種之間的關聯：閱讀能力後測、小說測驗、期末考英文測驗。 3. 最後，小說閱讀和教學的問卷調查由受試者填完，並以頻率和百分比分析全體受試者，而以卡方檢定分析在受教前有無閱讀其他英文小說經驗和受教後是否讀完整本小說之差異。 二 、研究結果 1. 在小說教學結束後，受試者的英文閱讀能力不只顯著地提升，而且與小說測驗成績顯著相關。 2. 而對全體受試者和中低成就組學生而言，小說測驗成績則和期末考成績顯著相關。 3. 對中成就組學生而言，閱讀能力後測成績和期末考英文成績有顯著相關。 4. 受試者對於英文小說閱讀的反應正面多過於負面的有：對於讀小說的感覺、對於增進英文閱讀速度及字彙的幫助、提升學習英文興趣的幫助。而對於是否增進英文文法知識與幫助課本學習，只有少數學生持肯定態度。 5. 受試者對於小說課及其活動的態度呈高度肯定，對於再教一本英文小說的反應十分熱烈。 6. 讀完指定小說確實與未讀完者在「認為讀指定小說提升今後讀英文小說的意願」上有顯著不同，而受教前讀過其他小說與教學後讀完小說者，則皆比未讀過其他小說及未讀完指定小說者，更願意在時間許可下自行閱讀英文小說。 7. 受試者的閱讀技巧增進從多到少依次為：閱讀理解、字彙、文法句型。 三 、結論： 英文小說閱讀做為一種延伸閱讀其對高中學生學習英文的幫助，不只是認知上的也是情意上的，與其讓學生自行摸索閱讀英文小說之道，將之當作課堂學習教材並施以教學將更能有效幫助學生。本研究證明英文小說在台灣高中英文課程為一門值得教的課，而非僅是一種單單留給學生自行閱讀即可的讀物。 / The present study explored the correlations of teaching a complete English novel to high school students in Taiwan with their reading ability and investigated their attitudes to the novel reading and the novel class. The subjects were 124 freshmen students of a senior high school in Taipei, whose assigned material was the novel The Lion, the Witch & the Wardrobe by C.S. Lewis. The reading and teaching of the novel lasted a semester from Sept. 2005 to Jan. 2006, with one period of English class each week spent on small group discussion and presentation monitored and facilitated by the teacher. After-reading worksheets were done by the subjects and handed in for teacher review and assessment. A reading pretest and a post-test were administered to the subjects before and after the treatment, and their reading ability improvement was examined using Paired T tests for all subjects and different ability groups from high to middle and low proficiency groups. Besides, an open-book novel test concerning the content of the novel was given to find out how well the subjects understand the novel. The subjects’ scores of the final periodic test on the English textbook were also gathered so that the researcher could investigate the correlations, with Significant Correlation tests, between any two of the three tests which all took place near the end of the semester: the reading post-test, the novel test and the final periodic test. Finally the questionnaires on the novel reading and teaching were filled in by the subjects and analyzed based on the subjects as a whole with frequency and percentage. Furthermore, distinctions were made based on the differences between those subjects who had read other novels before the treatment and those who hadn’t, and on the differences between those who finished reading the novel and those who didn’t, with Chi-square tests. The major findings of the study are as follows: 1. After the treatment ended, the English reading proficiency of all subjects in general has increased significantly, and was found to be correlated with the novel test significantly. 2. The novel test was found to be significantly correlated to the final periodic test for all subjects and the Middle and Low Proficiency Groups. 3. For the Middle Proficiency Group., the post-test was correlated to the final periodic test significantly. 4. The subjects’ more positive responses than negative ones to the novel reading included: feelings about the novel, how the novel reading helped increase reading speed and vocabulary, how the novel helped raise their interest in learning English. As to whether reading the novel increased English grammar knowledge or helped them learn the English textbook, only a minority of them answered positively. 5. The subjects’ attitudes towards the novel class and its activity were highly positive and the responses to having another English novel taught were quite enthusiastic. 6. Having finished reading the novel made a difference for the subjects in believing reading the designated novel promoted their willingness to read more English novels, while being experienced novel readers and having finished reading the novel both made significant differences in the subjects’ willingness to read other English novels on their own when time is allowed for reading. 7. The reading benefits for our subjects in order of importance were: reading comprehension, vocabulary, and grammar and sentence patterns. In conclusion, novel reading, as a form of extensive reading, helps senior high school students learn English cognitively as well as affectively. Instead of letting the students grope their own ways to the English novel, it helps them more when the novel becomes the class material and is taught in class. This study explores the English novel as a worthwhile course to teach in high school curriculum in Taiwan, not just as something left for the students to read all by themselves.

本研究目的在於探究組織面對外在壓力下所形塑的組織變革能耐內涵，以及智慧資本觀點HRD實務在組織變革過程中所扮演的角色與實質內涵。研究個案來自於1994-2005年天下雜誌所選出的標竿企業，包括9家個案公司與21項變革事件，透過深度訪談與次級資料進行資料蒐集，並採用紮根理論進行資料分析。 研究結果發現，有二種路徑影響個案公司形塑或強化組織變革能耐，不同路徑的走向來自於在組織變革過程中遭遇變革阻力的類型。當個案公司未遭遇變革困境或員工心態衝擊程度小時，採行第一種路徑，即企業平時透過智慧資本觀點之HRD實務扮演的策略性角色所累積的智慧資本，有助於在變革當下轉化為組織變革能耐，並順利推展變革活動。另一方面，若遭遇內外部衝擊的交互作用，產生變革困境，原有的組織能力無法因應時，個案公司會採行第二種路徑自主性的調整與學習，透過促進性角色的智慧資本觀點之HRD實務，持續強化與形塑組織變革能耐，以克服組織困境，並有助於成功推行變革。 二種路徑所形成組織變革能耐內涵包括：穩固人心的企業文化價值、領導者的信任式領導能力、領導者持續性的執行力、專業導向的員工賦權、參與式的變革承諾、管理制度系統化、跨越邊界的系統化溝通、以及開放式的組織學習能力。外在環境壓力僅是引起組織改變的導火線，因為影響組織變革能耐內涵的差異化，同時包括了幾項連結性因素：變革驅動因子、變革行動類型、變革阻力的類型、與組織變革能耐的發展路徑，而外部環境壓力僅是變革驅動因子中的起始點。 在以上二種組織變革能耐發展路徑中，智慧資本觀點的HRD實務扮演了策略性或促進性的角色，有助於培植組織變革能耐，或強化組織變革能耐促使變革成功。除了策略性與促進性角色，智慧資本觀點之HRD實務在變革過程中也扮演維持性的角色，產生作業性能耐協助組織維持每天正常運作的績效。這些作業性能耐包括：員工的工作職能、員工的工作績效、組織成員平時的互動等等。 無論是扮演維持性、策略性、或促進性角色，智慧資本觀點HRD實務的組成內涵包括發展型、建構型與合作型的HRD構形，但是不同角色的HRD實務具有差異化的組成要素。透過發展型、建構型與合作型HRD構形，得以發展人力資本，建構組織資本，培養社會資本，而經由長時間所蓄積的智慧資本，有助於形成組織變革能耐或作業性能耐。本研究依據研究結果推展出10項研究命題，建構形塑組織變革能耐的變革模式，並提出相關的管理意涵。 / This study aims to explore the organizational capacity for change (OCC) under external pressures facing firms and the roles of intellectual-capital HRD practice in the organizational change process. Cases were obtained from benchmarking enterprises selected by Commonwealth Magazine from 1994 to 2005, including nine cases and twenty-one change events. In-depth interviews and secondary data were collected and analyzed by grounded theory procedures. The research findings show that the target companies adopted two paths to develop and shape OCC. Change resistance is obvious to be the influential factor. First, under low-degree of employee resistance, the intellectual-capital HRD practice plays the strategic role to accumulate intellectual capital, which is transformed into OCC during the organizational change. Second, change difficulties are generated from both external and internal shocks during transformation, then the target cases develop or strengthen new OCC to solve problems. And intellectual-capital HRD practice plays the facilitating role in the second path. Eight dimensions forming OCC are derived from the above two paths, including company culture value, trustworthy leadership, continuous execution, employee empowerment based on expertise, participative change commitment, systems management, systems communication across boundaries, and open organizational learning. External environmental pressure only is the fuse in change drivers, and the sequential process of change drivers, change types, change resistance, and the OCC path determine the differential OCC. Intellectual-capital HRD practice plays the strategic or facilitating role in different OCC development path to make change implementation successful. Besides, it is a maintaining role to generate operational capability, including employee competence, employee job performance, and employee interaction, to sustain operational performance. The components of intellectual-capital HRD practice are developmental, constructive, and collaborative HRD configuration, which yield human capital, organizational capital, and social capital, respectively. The long-term intellectual capital accumulation facilitates to shape OCC or operational capacity. Finally, the research proposes ten propositions to construct the change model shaping OCC and derived managerial implications.

本研究旨在探討校長工作價值觀、重要他人支持、自我效能感對其工作選擇的影響情形，探討不同重要變項理論內涵、現況與變項之間關係，進而建構及驗證其互動模式，並依研究結果提出建議。 本研究先進行文獻探討，作為架構研究的理論基礎，並以100名校長為預試樣本，分析預試結果以形成正式問卷，再以404名之校長為正式問卷施測樣本，問卷回收整理後分別以描述統計、t考驗、相關分析、變異數分析、多元逐步迴歸分析及線性結構模式分析探討；之後，根據調查結果研擬訪談題綱，實地訪談10名現職校長以瞭解造成差異的原因。本研究之主要研究發現如下： 一、國民中小學校長在工作價值觀、重要他人支持、自我效能感與工作選擇的得分現況屬於中高程度。 二、擔任校長的年資、性別、學校區域等背景變項，在校長工作價值觀量表的得分有差異情形存在。 三、學校類別、總服務年資、擔任校長的年資、性別、學校區域等背景變項，在重要他人支持量表的得分有差異情形存在。 四、總服務年資、擔任校長的年資、性別、學校區域等背景變項，在校長自我效能感量表的得分有差異情形存在。 五、學校類別、擔任校長的年資、性別、學校區域等背景變項，在校長工作選擇量表的得分有差異情形存在。 六、工作價值觀、重要他人支持、自我效能感與校長工作選擇具高度相關。 七、工作價值觀、重要他人支持、自我效能感對校長工作選擇有顯著預測力。 八、工作價值觀、重要他人支持、自我效能感對校長工作選擇有顯著影響力。 九、校長自我效能感對其工作選擇的影響力最大，重要他人支持次之，工作價值觀的影響力最小。 最後，根據研究結果提出相關建議，以供教育行政機關、校長培育中心、現職校長以及未來研究之參考。 / The purpose of this study was to investigate the impact of work values, significant other’s support, and self-efficacy for principal’s job choice. The study included literature analysis, questionnaire survey, and interview. The purpose of literature analysis was aimed to explore the relationship of work values, significant other support, self-efficacy, and job choice. The pilot study was included 100 subjects. The sample was included 404 principals. The data was analyzed by descriptive statistics, t-test, correlation, ANOVA, multiple regression and LISREL model. The interview was conducted according to the analyzed results. The major findings were: 1.The principal’s scores on work value, significant other’s support, self-efficacy and job choice were moderately high. 2.Years of principalship, gender, and districts could make significant differences on principal’s work values 3.The levels of schools, in-service years, years of principalship, gender, and districts could make differences on significant other’s support. 4.In-service years, years of principalship, gender, and districts could make differences on principal’s self-efficacy. 5.The level of schools, years of principalship, gender, and districts could make differences on principal’s job choice. 6.There was highly positive correlation among principal’s work values, significant other’s support, self-efficacy, and job choice 7.The principal’s job choice could be predicted by work values, significant other’s support, self-efficacy. 8.The principal’s job choice could be affected by work values, significant other’s support, self-efficacy. 9.Principal’s self-efficacy was the strongest indicator for job choice, significant other’s support was the second one, and work values were the smallest one. According to the results, suggestions for authorities of educational administration, School leadership academy, principal, and for further study were proposed.

意識的議題古老而難解，但是近年來認知神經科學領域對此議題的探討已經熱烈展開，本研究之主要目的即在探索視覺意識與大腦功能性連結之間的關係。 根據一項人臉知覺的實驗結果，本研究依照線性對非線性、局部對整體等兩項條件所構成的四個取向，分別擬定用以反映視覺意識的腦電波指標。結果發現，線性的局部指標—即γ波的強度，以及線性的整體指標—即γ波的相位耦合程度，兩者皆無法有效反映視覺意識。然而，非線性的局部指標—即吸子的相關維度，在特定通道上可以反映視覺意識；至於非線性的整體指標—即廣義的同步化程度，乃為四者中最能穩定反映視覺意識的指標。 除了得到上述若干可以有效反映視覺意識的腦電波指標之外，本研究實質上整合了認知神經科學、非線性動力系統理論、小波轉換理論以及小世界理論等當代思維，因此文中亦做出大量而深入的理論探討，並且提出對現有相關研究在邏輯或方法上的改進與澄清。 / Consciousness is an ancient and puzzling mystery. Until recently, scientists have made little significant progress on it. This study is aimed to search for the neural correlates of visual awareness. / Based on empirical data from an experiment of face perception, this study explores linear vs. nonlinear and local vs. global human EEG indexes of visual awareness. The results indicate that neither linear local index, i.e. γ-band power, nor linear global index, i.e. γ-band phase coherence, can reveal the participant’s state of awareness validly. However, nonlinear local index, i.e. correlation dimension of attractor, can be a valid index of visual awareness, but only on specific channels. Last but not least, nonlinear global index, i.e. generalized synchrony, can be the most valid and efficient index of visual awareness. / In addition to the empirical findings listed above, this study, an interdisciplinary combination of cognitive neuroscience, chaos theory, wavelet transform and small-world theory, also presents numerous theoretical discussions and modifications to other related studies logically or methodologically.

在無線感測器網路中，由於感測器電池的不可替換性，有效的能源管理是一項重要的研究議題。既然通訊及偵測都會消耗感測器的能量，減少多餘偵測範圍的重疊，及降低重覆資料(duplicate data)的影響，可有效節省能量，延長網路生命週期。於本研究中，我們提出VERA (Voronoi dEtection Range Adjustment)，利用分散式Voronoi diagram演算法劃分各感測器負責監控的區域，並利用基因演算法計算每個感測器最合適的偵測範圍以節省能量，延長網路生命週期。此外，我們亦考慮偵測能力的限制，在減少感測器偵測範圍重疊的同時，也避免某些區域的偵測能力低於門檻值。在實驗模擬的部份，我們利用模擬系統驗證所提出的方法是否能有效降低各感測器偵測範圍的重疊性，並因偵測範圍降低而導致duplicate data的減少和整個感測器網路總能量耗損的減少。末了，也將驗證本方法是否能延長無線感測器網路的生命週期和達到滿足偵測機率的最低保證。 / In the wireless sensor networks, the batteries are not replaceable, efficient power management thus becomes an important research issue. Since both communication and detection consume energy, if we can largely decrease the overlaps among detection ranges and reduce the duplicate data then we can save the energy effectively. This will thus prolong the network lifetime. In this research, we propose a Voronoi dEtection Range Adjustment (VERA) method that utilizes distributed Voronoi diagram to delimit the responsible area for each sensor, and utilize Genetic Algorithm to compute the most suitable detection range for each sensor. As we try to decrease the detection ranges, we still guarantee to meet the lower bound of the sensor detection probability. Simulations showed that our method can decrease the redundant overlaps among detection ranges, minimize energy consumption, and prolong the lifetime of the whole network effectively.

退休金的會計處理原本即具複雜性，加上最近退休金制度的變革，形成退休金會計獨特且豐富的情境背景，提供了許多的研究機會。本論文包含三個與退休金會計相關之議題；其中第一個議題是「勞工退休金新制之股價效應」；第二個議題是「退休金精算假設選用之誘因」；第三個議題是「退休金精算假設選用之價值攸關性」。三個議題均以效率市場假說為基礎，針對勞工退休金新制之實施與退休金精算假設之選用，分別深入探討其與股價之關聯性。 首先，本論文第一個議題探討勞退新制之股價效應。事件日股票報酬與公司特質的關聯分析，雖然部分的實證結果不顯著，然而部分的證據顯示，勞退新制公布實施時，公司股票報酬與退休金提撥不足程度、員工平均服務年資、退休金提撥率、退休金成率等公司特質具有關聯性，隱含資本市場在某種程度上，似乎可以依據勞退新制對公司不同之衝擊程度，反映於公司股票報酬。 其次，本論文第二個議題探討退休金精算假設選用之誘因。實證的結果顯示，我國上市上櫃公司精算假設選用的橫斷面差異，可能源於債務契約、提撥不足之成本以及損益平穩化等誘因。最後，本論文第三個議題探討退休金精算假設選用之價值攸關性。實證結果顯示，退休金精算假設選用具價值攸關性，投資人對公司選用精算假設保守程度有所評價，對於裁量性 (隱藏的) 預計給付義務亦有所反映，似乎適當地根據精算假設選用對於預計給付義務之影響幅度來調整對公司之評價，隱含資本市場並未功能性固著於報導的退休金義務。 / There are three essays in this dissertation. The first essay examines the impact on equity prices of the Promulgation of Labor Pension Act. Evidence reported in the paper shows that negative abnormal returns are most pronounced for firms with large underfunded level of pension plan, firms with little average years of employment, firms with low contribution ratio, and firms with low pension cost ratio. The second essay explains the cross-sectional variation in firms’ selected actuarial assumptions (rate of increase in compensation and discount rate) used to measure the projected benefit obligation (PBO). Evidence shows that firms with relatively larger debt ratio, larger underfunded level of pension plan, and larger decline in earnings tend to select more aggressive (obligation-reducing) estimation parameters. The last essay studies the association between actuarial assumptions and firm value. The results indicate that firm value is lower, conditional on the reported PBO, for firms that use higher discount rates and lower rate of increase in compensation. This is consistent with investors seeing through managers’ opportunistic choices of obligation reducing assumptions. The evidence suggests that the stock market does not fixate on reported PBO numbers, but properly appreciates the value relevance of the discretionary component of the PBO.