近年來區塊鏈技術及其相關應用成為熱門焦點，區塊鏈最大的特色包含去中心化以及匿名性等特性，然而在這樣的分散式網路中我們很難判斷對方是否值得信賴，在數位憑證中我們透過可信賴第三方擔任憑證中心為用戶簽發金鑰憑證以此建立用戶之間的信賴關係，但在區塊鏈此種分散式網路中找到一個可信賴第三方實屬不易，並且可能會與區塊鏈去中心化之特性背道而馳，因此本研究參考PGP信任網與小世界理論的概念，建立一套可適用於分散式環境中基於聲譽的信任度評估機制，並將此機制結合智能合約實現一個信任度評估機制購物平台，目的希望用戶與陌生人交易前，可透過此機制計算出信任度，提供用戶做為參考，幫助用戶更容易判斷陌生人是否可信，以降低受騙風險。 / In recent years, the blockchain technology and its relevant applications become hot spots. The greatest feature of the blockchain is the decentralization. Nonetheless, it is difficult for us to judge whether the other person get involved in the decentralized network is credible. Furthermore, it is difficult to find a reliable third party in such a point-to-point network. Consequently, this paper refers to the PGP web of trust and the small world problem to establish a set of reputation-based trust evaluation mechanism for decentralized environments, we combine this mechanism with a smart contract to achieve a trust evaluation mechanism shopping platform, It is expected that achievements of the paper can facilitate people’s judgment regarding the reliability of strangers and reduce the risks of being deceived.

區塊鏈有著不可否認性、可追溯性以及共識性等特點，所有的交易內容都會完整的被記錄在區塊鏈上，基於上述幾項特性，我們利用區塊鏈來記錄公開資訊，將私密資料經由分散式秘密共享後再加密存放於智能合約中。其中，智能合約是一個能將交易狀態和交易狀態內嵌於區塊鏈上的應用，透過智能合約作為媒介，我們能夠將加密後的私密資料完整的存放於區塊鏈上，最後經由區塊鏈網路上的節點驗證後，達到資料正確性驗證的目的。 本研究分析現有的電子投票以及電子投標等應用的系統架構後，發現兩者皆存在著可信賴的第三方進行開票及開標的角色，且驗證流程繁瑣，無法提供一個便利性的投票與投標流程。此外，上述兩種應用皆須滿足機密性、不可否認性、匿名性以及可驗證性等安全性質，若能結合區塊鏈與智能合約於上述應用中，將可提升資料的可驗證性以及降低成本的負擔，對參與應用的人而言也能達到公開透明的需求。 因此，本文提出一個分散式架構下的電子投票與投標機制，結合區塊鏈以及智能合約的優點與技術，讓所有參與投票的選民、投標的廠商共同參與驗證與計算，並加強參與者的匿名性、資料傳輸的隱私性、開票與開標階段資料的可信賴性以及可驗證性。 / With the rise of blockchain technology, the core concept of decentralization has gradually drawn attention. In this context, the main objective of this study is to realize more convenient and secure electronic applications with the use of blockchain technology. This research is aimed to design a distributed e-voting and e-bidding system. The core idea is to combine the blockchain technology with secret sharing scheme and homomorphic encryption in order to realize the distributed e-voting and e-bidding application without a trusted third party. The system allows voters to participate in opening phase. It provides a public and transparent process while protecting the anonymity of voter’s and vendor’s identity, the privacy of data transmission and verifiability of data during the opening phase.

Kyoto University (京都大学) / 0048 / 新制・課程博士 / 博士(工学) / 甲第15311号 / 工博第3190号 / 新制||工||1480(附属図書館) / 27789 / 京都大学大学院工学研究科社会基盤工学専攻 / (主査)教授 宮川 豊章, 教授 朝倉 俊弘, 教授 河野 広隆 / 学位規則第4条第1項該当

中國大陸移轉訂價法規起步較晚，但近年來中國積極防堵並加大查核力度，在大部分操作方式都被阻絕的情況下，台商僅剩「保留合理利潤」一途。如何在這個前提下達到利潤最大化並降低稅務風險，是本研究探討的問題。依本研究之結論，獲得以下之結論: 一、透過集團組織重組，建立集中化管理模式，依照各公司功能及風險考量，分配合理利潤。 二、在考量風險下，透過預先訂價協議及成本分攤協議以降低稅務風險。 三、建立符合各國法規之集團訂價策略，掌握各國稽核重點，制定集團統一的溝通及防禦策略，事先做好同期資料及相關文據以供備查。 / The development of regulations with respect to transfer pricing was started late in China, however, China took positive actions to avoid transfer pricing and enforced the rules more strictly in recent years. Therefore, the Taiwanese investors only have the way of “remaining the reasonable profit” in the event of that most of the operating models have been prohibited. How to obtain the maximun benefit and lower the tax risk in such situation are the objectives and questions of this study. According to this research, the conclusion is as below: 1. To allocate the reasonable profit by group restructuring and setting the centralized management mode in accordance with consideration in function and risk of each corporation. 2. To lower the tax risk through advance pricing agreements and cost sharing agreements in consideration of the risk. 3. To build the group pricing strategy which is accordance with the regulations of each filed, controlling the inspection focus of each countries, setting the group strategy for communication and defense, and preparing the same period information and other related documents for future reference.

本篇論文目的在探討兒童在同儕對話中所使用的請求言語行為，研究問題如下：1.在同儕對話中，兒童採用哪些請求策略？、2.兒童使用哪些稱呼語(alerter)和修飾語(modification)來調整他們的請求言語行為?。研究語料來自兩人一組的兒童在玩耍時的對話，兒童的年紀在四歲三個月到五歲六個月之間(平均年齡為五歲三個月)。本研究主要採用Blum-Kulka等人的請求言語行為策略分類，包含中心行為策略(head act)、稱呼語(alerter）、修飾語(modification)三個部分。研究結果發現，在中心行為策略的三個策略中—直接請求、規約性間接請求、和非規約性間接請求，兒童使用較多的直接請求策略，特別是祈使語態句(mood derivable)，顯示出兒童在同儕互動中傾向使用直接且有效力的請求策略。研究結果也發現兒童會使用稱呼語和修飾語來調整請求言語行為；在稱呼語方面，兒童使用了呼喚語(vocative)和名字(name)這兩種表親密的稱呼語來吸引同儕的注意，顯示出兒童不只能判斷對話者的注意力，也知道他們與同儕之間的對等、親近關係；在修飾語方面，兒童使用較多的緩和修飾語(mitigating modifiers)，而在所有修飾語中，兒童最常使用的三種分別為語氣弱化詞(downtoner)、 原因解釋(grounder)、強化詞(intensifier)，另外，我們也發現到兒童有時會使用兩種以上的修飾語在單一個請求行為中，從兒童使用的各種修飾語結果顯示，兒童在做請求時，能考量不同情況和跟同儕間的關係來調整請求言語行為。本研究對於漢語兒童在同儕互動中的請求言語行為的使用，不僅顯示出他們的溝通技巧與語用能力，也反映出同儕互動的特性。 / The purpose of this study is to explore preschool children’s performance of requests in peer talk. We aim to investigate what request strategies children employ when interacting with peers and how children adjust their requests with alerters and modifications. The data analyzed were the natural conversations produced by dyads of children aged from 4;3 to 5;6 (mean age: 5;3). The analytical framework adopted in this study is mainly based on the categorization of Blum-Kulka et al. (1989), including the three components of head act, alerter, and modification. The results show that among direct request, conventionally indirect request and non-conventionally indirect request, children employed more direct request strategies, especially mood derivable. It reveals that children’s requests tend to be direct in interactions with peers as the use of direct requests is more effective to attain compliance. In addition, children were found to use alerters and modifications on some occasions to get attention and to lessen or aggravate the request force. There were two types of alerters used by the children, which were name and vocative, and vocative was used more frequently than name. The children’s use of the two intimate alerters indicates that not only can children assess the focus of their interlocutors’ attention, but also that they are aware of their equal and close relationships with their peers. Regarding the use of modifications, it was found that children used more mitigating modifiers than aggravating modifiers, and that the children used downtoner, grounder, and intensifier more frequently among the modifiers. Moreover, although the children commonly used one request with one modifier, there were some cases where the children used more than one modifier in one request. The diversity in the use of modified requests reveals the children’s sensitivity to the situations in which they and their peers are engaged, and their consideration for the maintenance of interpersonal relationships. It is concluded that Mandarin-speaking children’s use of requests not only demonstrates their communicative skills and pragmatic competence, but also reflects the nature of peer interactions.

本文藉由探討刑罰的目的理論以及目前世界各國的死刑政策、量刑制度，以檢視我國目前的死刑政策。而近年來最高法院判決大量援引「公民與政治權利國際公約」，藉由整理我國最高法院近年來的有關死刑量刑方面的見解，包括精神障礙者是否得以科處死刑、教化可能性概念的提出，並有加入學者們對於這幾個概念的其他見解，檢視「教化可能性」這個詞的實際意涵。 從科學家的許多實驗中，發現腦與心智科學實際上真能影響人類的行為，本文透過介紹大腦結構、神經控制的機制，以及犯罪學家在衝動型暴力青少年犯罪者的實驗，提出腦波的變化可能可以作為刑事判決中「教化可能性」的客觀參考，藉不同時點對於犯罪行為人的腦波觀察，了解其衝動行為是否已獲得控制，期許建立可能預測再犯罪率、判斷教化可能的生物醫學模式。

En France comme au Japon, le système d'éducation à destination des enfants handicapés a connu d'importantes transformations ces dernières années, avec le passage à une logique d'éducation inclusive, privilégiant la scolarisation dans les écoles ordinaires plutôt qu'en établissement spécialisé. Cependant, les établissements spécialisés n'ont pas disparu pour autant et le milieu spécialisé se reconfigure pour s'adapter aux changements. Cette thèse s'appuie sur l'idée que ces transformations correspondent à l'aboutissement d'un mouvement historique allant d'une approche catégorielle du handicap (dans laquelle les différentes catégories médicales de déficiences sont sources de spécialisation) à une approche que l'on peut qualifier, par opposition, de généraliste (dans laquelle les catégories de déficiences s'effacent pour laisser la place à une catégorie unique : celle de « besoins particuliers »). Comment les écoles spécialisées, fondées sur la logique de spécialisation catégorielle, se transforment-elles à l'heure du généralisme ? On étudie plus précisément le cas des écoles d'aveugles, emblèmes historiques de la logique de spécialisation. La démarche comparative franco-japonaise permet ainsi d'éclairer une zone d'ombre, peu étudiée, du phénomène international de passage à une éducation inclusive. En mobilisant le champ de la sociologie du travail, plus spécifiquement le concept de compétences, on explore les transformations de l'institution spécialisée vécues par ses représentants: les enseignants spécialisés. On montre ainsi, à travers la comparaison, que le travail des enseignants spécialisés dans ces écoles n'est plus fondé sur une expertise de la déficience visuelle mais sur des compétences relationnelles d'adaptation aux "besoins éducatifs particuliers" de chaque enfant, dans des conditions d'enseignement en profonde mutation, où la mise en œuvre de ces compétences se fait de plus en plus difficile. / In France as in Japan, the educational system for children with disabilities has undergone major changes for the last years, through the development of inclusive education, promoting enrollment in mainstream schools rather than special institutions. However, special schools have not disappeared; they are rather evolving so as to adapt to changes. This work is grounded on the idea that these transformations represent the completion of a historical trend shifting from a category-based approach of disability (in which different medical categories result in specialized treatments) to an approach that, as opposed to the latter, we can call generalist (in which categories of impairments fade into the unified category of “special educational needs”). How do special schools, deeply rooted in the category-based specialized approach, evolve in the days of generalism? We examine the specific case of Schools for the Blind, embodiments of the specialized approach. Through a French-Japanese comparison, we shed light on some gray areas of the international move towards inclusive education. Using the field of work sociology, especially the concept of “skills”, we explore the transformations of special institutions as experiences by their representatives: special teachers. Through comparison, we show that special teachers' work in these schools is no longer based on an expertise of visual disability but relies on the use of relational skills, especially involving adaptation to every child's “special educational needs”, in a context of radically changing teaching conditions, where it becomes growingly difficult to put those skills into practice. / 要旨 : 近年、フランスと日本における障害児教育制度は、インクルーシブ教育の理念に従って、特殊学校よりも通常学校での在学を推進することで、大きく変わってきた。しかし、特殊学校が全くなくなるわけではなく、特殊教育制度はその変化に応じるように形を変えてきた。本論文はその推移が「障害」の取り扱いの歴史的転換と符合するという公準を基本とする。「各障害の医療的な特性に応じる専門的な取り扱いが必要」という障害種別アプローチから「障害の諸カテゴリーが「特別なニーズ」という単一なカテゴリーに溶け込む」という逆の一般的なアプローチへの転換である。障害種別の専門性を踏まえていた特殊学校はその一般的なアプローチの時代にどう応じてきたか。本研究は障害種別アプローチの体現である盲学校を中心の課題とする。日仏比較により、インクルーシブ教育への歩みという国際現象のあまり検討されていない面を調査することを目的とする。そのために、職業社会学（特に、「能力」の理論）に基づき、盲学校の教員が見た特殊教育の変化を分析する。その結果、盲学校教員の仕事は今、視覚障害の専門性よりも「各生徒の個人的なニーズに応じる」対人関係能力を踏まえているということが示され、盲学校における教育条件の変化により、その対人関係能力の実現が難しくなりつつあることが指摘される。

現今社群媒體已經是人們生活的一大部分，而網路提供了更容易與消費者接觸的平台給廠商呈現其廣告訴求，廣告訴求是一種策略，利用其所呈現的訴求說服消費者作出購買決策，或是改變消費者對於品牌的態度。本研究探討廣告內容的訊息訴求對於消費者購買決策的影響，並利用推敲可能性模型分析消費者的決策路徑。 因為先前針對推敲可能性模型的決策路徑主要都是以推論為主，本研究設計了一個測量中央及邊陲路徑的問卷，藉此了解受測者實際感受到的決策路徑。而整體的問卷透過一個網路實驗收集資料，結果發現廣告訴求對思考路徑有顯著的關係，理性的廣告訴求會使消費者傾向於使用中央路徑；感性的廣告訴求則會使消費者傾向於使用邊陲路徑，而認知需求會對這個關係有交互作用的影響。同時也發現思考路徑對於購買意願會有顯著影響，不同的產品類型會對於這個關係有交互作用的影響。 / Social media and the Internet are inseparable elements of modern human life. Online advertising becomes a popular method for vendors to access their consumers. Advertising appeals are important in attracting consumers’ attention of products and services. In this study, we investigate the effect of online advertising appeals on consumer’s purchase decision using the Elaboration Likelihood Model (ELM) that proposes a central-peripheral dual-route persuasion mechanism. We designed an instrument to measure the perceived route in decision processes and applied it in an online experiment to examine how different appeals affect the central and peripheral routes in consumers’ decision processes. The results indicate that advertising appeals have significant effect on decision routes. Cognitive needs are found to have interaction effects. Decision through different routes also have significant effect on consumers’ decision, while product types have moderation effects.

軟體專案承諾升級現象發生時，可能會造成更多資源成本的投入，若投入更多的資源，而專案依然失敗，則會造成更多的浪費，是企業界最不希望看到的情形。本研究利用推敲可能性理論探討此現象，了解不同的說服方式如何影響受測者的決策過程。根據遇到專案的狀況，依照訊息訴求分成理性訴求與感性訴求的敘述方式，加入框架效應 (正向／負向) 以及訊息強度 (低／中／高) 兩變數，以自我責任作為調節變項進行探討，研究在不同情況敘述下，決策制定者接收專案訊息描述後其決策過程中的推敲可能性，以及推敲可能性與決策之間的關係。 研究發現如下： 1. 單一效果影響下，訊息強度中比起其他兩個強度較容易引起訊息接收者運用中央路徑思考。 2. 訊息訴求、訊息框架以及訊息強度會交互影響受測者推敲可能性，在正向框架下，訊息訴求與訊息強度對訊息接收者運用中央路徑做決策有顯著的交互作用。 3. 在訊息強度中與強的情況下訊息訴求與訊息框架對訊息接收者運用中央路徑做決策有顯著的交互作用。 4. 在感性訴求、正向框架與訊息強度強的訊息描述下，訊息接收者運用中央路徑思考時，較不容易做出承諾升級的決定。 5. 在自我責任調節下，則是感性訴求、負向框架與訊息強度弱的訊息描述，會引起訊息接收者運用中央路徑思考時，較不容易做出專案繼續的決策。 / Escalation of commitment is common in software project development. There are a few theories that have been used to explain this behavior, including the framing effect and self-responsibility. This study investigates the issue from the dual-path elaboration likelihood model (ELM) to examine how different persuasion routes may play roles in the decision process. An experiment was designed to study the effect of different descriptions of project status that may lead to different decision routes (central versus peripheral routes). The experiment design includes message appealing (rational vs emotional appealing), message strength (strong, medium and weak), and framing (positive vs. negative) as main variables and the responsibility as a moderator. The subject was asked to decide whether s/he would continue the project under a given scenario. Our results includes the following: 1. Message appealing, message framing, and message strength have significant interaction effect on the subject’s decision routes; 2. In positive framing, message appealing and strength has significant interaction effect on the use of the central route; 3. When message strength is medium or strong, message appealing and framing has significant interaction effect on the use of the central route; 4. Regarding to decision escalation, the likelihood of escalation is lower when the decision route is central (thinking) under the emotional appealing, positive framing, and strong message; 5. The likelihood of escalation is lower when the decision route is central under the emotional appealing, negative framing, and weak message description.

在電子商務中，評論會影響消費者的購買決策，透過評論幫助性可以篩選出關鍵的評論，以利消費者進行決策。本研究以推敲可能性模式作為研究架構，透過文字探勘挖掘評論的文本特性來探討影響幫助性之要素，中央線索除了評論長度與可讀性外，利用LDA主題模型衡量評論主題廣度；周邊線索則是透過環狀情緒模型進行情感分析，並透過評論者排名來衡量來源可信度，利用亞馬遜商店中的資料進行驗證分析。結果發現，消費者在判斷評論幫助性時，會參考中央以及周邊線索。具備高論點品質的中央線索將有效提升評論幫助性；周邊線索整體而言，證實了社會中存在負向偏誤，具備喚起度的負向情感較容易提升評論幫助性，而評論是否被認為有幫助確實會受到評論者的排名所影響。進階分析結果顯示，周邊的情感效果會受到評論者排名高低的影響，前段評論者應保持中立避免帶有個人情緒；中段評論者的評論幫助性會隨著情緒喚起度而增加；後段評論者則需要增加自身的負向情感，才能夠對於評論幫助性有正向影響。 / Online reviews are important factors in consumers’ purchase decision. The helpfulness of reviews allows consumers to quickly identify useful reviews. The purpose of this study is to investigate the nature of online reviews that affect their helpfulness through the lens of the elaboration likelihood model. For the central cues, we adopt latent dirichlet allocation to measure review breadth in addition to review length and review readability. For the peripheral cues, we use the sentiment analysis based on the circumplex model to catch the emotion effect and use the ranking of the reviewers to measure the source credibility. We used a dataset collected from Amazon.com to evaluate our model. The result suggests that consumers focus both central and peripheral cues when they read reviews. Consumers care about the length, breadth and readability of reviews associated with the central route, and the emotional effects associated with the peripheral route. In the advanced research, we split our sample into 3 groups by their ranking of the reviewers. We found that the top reviewers should keep neutral and avoid personal feelings to make their reviews more helpful; the middle reviewers can use more arousal words to improve their review helpfulness; the bottom reviewers must increase their emotional valence strength, especially the negative emotion to higher the perceived review helpfulness.