京都大学 / 新制・課程博士 / 博士(人間・環境学) / 甲第24709号 / 人博第1082号 / 新制||人||253(附属図書館) / 2022||人博||1082(吉田南総合図書館) / 京都大学大学院人間・環境学研究科共生文明学専攻 / (主査)教授 小島 泰雄, 教授 小方 登, 教授 山村 亜希, 准教授 大平 晃久 / 学位規則第4条第1項該当 / Doctor of Human and Environmental Studies / Kyoto University / DGAM

京都大学 / 新制・課程博士 / 博士(文学) / 甲第25028号 / 文博第933号 / 新制||文||737(附属図書館) / 京都大学大学院文学研究科思想文化学専攻 / (主査)教授 平川 佳世, 准教授 杉山 卓史, 准教授 筒井 忠仁 / 学位規則第4条第1項該当 / Doctor of Agricultural Science / Kyoto University / DGAM

本文約八萬餘字，共分七章二十五節： 第一章 緒論 第一節 研究動機與研究目的 第二節 研究範圍與限制 第三節 研究方法與資料來源 第四節 論文結論 第二章 財務狀況變動表之沿革 第一節 資金表之源起（１９０８∼１９３０） 第二節 資金表之發展（１９３０∼１９６０） 第三節 美國會計師協會之貢獻 第四節 我國編製財務狀況變動表之現況 第三章 財務狀況變動表之有用性 第一節 財務狀況變動表之使用 第二節 資金之觀念 第三節 資金表之基本目的 第四節 現金流量資訊之品質特性 第四章 現金流量資訊之報導 第一節 現金之重要性 第二節 企業現金流程 第三節 編製現金流量表 第四節 現金預算資訊 第五章 企業之償債能力及財務彈性資訊之報導 第一節 償債能力之靜態分析 第二節 償債能力之動態分析 第三節 財務彈性之評估 第四節 通貨膨脹之影響 第六章 學者飲研究及未來之改進方案 第一節 Loyd C•Heath 之研究 第二節 Hooper與Page之研究 第三節 FASB之研究 第七章 結論與建議 第一節 結論 第二節 建議 各章內容大綱如下： 第一章緒論。首先說明引發本研究之動機以及所欲達成之目的。其次界定本研究之範 圍，說明本研究所受之限制，及本研究之研究方法，資料來源。並對本論文之結構作 一概要性之陳述。 第二章財務狀況變動表之沿革。從資金表之源起、發展，至美國會計師協會發表有關 之權威意見，分別探討其角色、有用性等理論背景及有代表性之幾位學者之貢獻。並 對我國現行實務作一概要之說明與分析。 第三章財務狀況變動表之有用性。首先討論資金表對於使用者之重要性及其現存觀念 上之缺陷，其次則比較各種資金觀念並由財務會計之目的的觀點導出資金表之基本目 的，以對上述觀念上之缺陷提出基本之理論根據。 第四章現金流量資訊之報導。首先說明現金之重要性及企業之現金流程，其次則討論 如討編製現金流量表及提供現金預算之資訊以幫助使用人從事現金流程分析與財務預 測。 第五章企業之償債能力與財務彈性資訊之報導。首先說明償債能力之意義、重要性， 傳統上對企業償債能力之靜態分析方法並討論如何對企業之償債能力進行動態分析； 其次則討論財務彈性之意義、重要性，評估企業財務彈性時應考慮之因素及企業財務 彈性資訊之提供；最後討論在物價變動情形下，應考慮之其他因素及可能之報導方式 。 第六章學者之研究之未來之改進方案。討論學者有關之研究，並加以評估；最後則說 明FASB對此問題之研究及其最新提出之改進方案，並予以評述。 第七章結論與建議。將前述各章之研究內容作一彙述，並提出建議。

本文設定出三個研究目的 1.觀點建構：為了重新評估新聞敘事的生產與接受過程，我們基於社會真實建構論與James Carey所說的「溝通之儀式觀點」，進而提出敘事表演論，即敘事正是儀式表演。這裡，本文基於「社會空間一劇場空間－文本空間」的類比，進而主張敘事表演的背後程式和社會結構的運作邏輯密切有關。 2.理論建構：為了有系統性的探討整場敘事表演所展現的意義，同時提高閱聽眾的「批判的語言警覺性」，本文按照四個表演構成因素之間的關係網，區分了三種意義場域：「人際意義」(言者一聽者)、「理念意義」(故事主角)、「文本意義」 (舞臺場景工程)。據此，本文分別建構具體的理論工具箱，以期不但識別出文本上的微觀物理線索，即語法證據一如「語態」、「詞彙語域」、「社會行動詞」、「言說標誌詞」等；且進而尋繹出敘事所努力完成的意義網路和意象建構，即語用途徑－如「直示中心轉換模式」、「敘事轉換模式」、「引語文體」等。 3.實際應用：使用該語言工具箱來實際分析新聞範例－ 「97年台電核廢料案」，探討台/韓新聞媒體針對同一個社會事件，運用怎樣的象徵資源，如何再現言者對該議題的觀點位置，如何設定故事主角的形象與理念，又如何實現其報導內容的連貫性與事實性。對此，本文再細分成底下主要問題：(1)言者的觀點立場透過怎樣的語言用法和策略裝置展現在敘事新聞中？；(2)針對同一個故事，台/韓兩方的新聞版本所再現的理念圖像有什麼異同？；(3)針對同一個故事，台/韓雙方的新聞版本如何重說以塑造出敘事流程的一致方向？ / Is the press news a mirror of reality or constructed reality? In this debating epistemological approaches, we are based on latter as well as on the perspectives of “narrative as ritual performance” ,which is in the contextual mood of textual-oriented critical discourse analysis. From the view of media function of ‘reality-definition’, and also with socio-cultural anthropological perspectives, we are assumes that news is not reality itself and not information transfer too, but socially constructed multiple realities through social interaction on a ‘stage’ by various social actors as performers, either they are on ‘frontstage’ or ‘backstage’. In other words, in this study we attempt to reintroduce performative model into the discourse-textual analysis in media studies, and therefore propose that news is a mediated collective ritual performance in which we are both a performer and a participant, who have function of the “double subjectivity” in the context of news making and its reading. This study essentially also have a basic concern with the cultivation of what Fairclough called ‘critical language awareness’, in other to reflectively reconsider the problems of ethnocentrism and the webs of power-knowledge which can be inscribed in the form and content of ritual performance. And now, what is “narrative performance”? Based on Victor Turner‘s notion of performance, i.e. the processual sense of ‘bringing to completion’ or ‘accomplishing’, this study further defines narrative performance as those two connotations: generally speaking, it means “ritual performance of telling-stories in everyday life” and then specifically speaking, it means “all written text or printed text displaying dramatic formats ” which not only represents our interpretation of what is social reality, but also continually performing and reconstructing our collective consensus and affective memories of the historical culture including the context of “here-and-now”. What we want to do in this paper is to articulate and demonstrate the correspondence between social space and textual space which is based upon the analogies of “life-as-theatre” and “symbolic interaction-as-drama performing”. News narrative result of journalist’s convention, their sociocultural context, and the routinalized reporting practice. Through this study, we believe, it would provide a sort of alternative perspective and a set of useful metaphor for searching out new methodological directions in the fields of communication and mass media studies. The main object of this case study is to analyze the narrative structure of the press news on “the issue of Taiwan nuclear waste”, in other to identify the function of reality construction of a ritualized press performance as well as to show the process of image construction which is represented in the textual context of time-space. More specifically four research questions are raised. First, How we should rethink and reevaluate the process and significance of news-making? Second, How does teller‘s position represent in the news narrative by the use of what sorts of language-uses and tactic device? Three sub-questions as follows: a. How dose teller highlight “we-oriented” view points in the news reporting? b. How dose teller dissimulate “they-oriented” view points in the news reporting? c. How dose teller purposefully persuade the audience to be oriented and attached to the story-teller owns attitudinal position? Third, In relation to the given same social events, what is the distinctive differences of ideational pictures re-presented between Taiwan and Korean version of news story? Forth, In relation to a original newspaper article, how Taiwan and Korean press distinctively retelling or re-performing the story to be construct the thematic coherence of narrative flows ? In other to give answers to these practical questions, this study collected articles of Korean newspaper ‘Joongang Ilbo’ and Taiwan’s ‘United Daily’ and ‘China Times’, each dealing with the case of ‘nuclear waste’ which have drawn a firestorm from South Korea after Taiwan and North Korea had made the Jan. 11, 1997 deal of nuclear waste. To analysis these news articles, this study systemically build a set of analysis methods and several types of research-tools focusing on three categories of meaning-field, that is, fields of interpersonal meaning, ideational meaning, and textual meaning. Interpersonal meaning field including two types of tool or cues, that is “modality” and “deixis” by which to explore the process of image constructing of teller-audience nexus on backstage；in the filed of ideational meaning, there are three tools, that is “registers of lexical categorization”, “social-action-verbs”, and “modes of narrative transposition ” by which to investigate the process of image construction of social actors staged-on；and the textual meaning field mainly based on “discourse marker” and “speech genre(as quotation)” by which to demonstrate the thematic coherence in the semantic and pragmatic levels embodied by the operations of symbolic selection and composition of narrative devices. The above methodological approaches can be illustrated as follows: ┌───────┬──────┬───────┬──────────┬─────────┐ │Meaning-Field │Focus │Relation-Web │Image-Construction │Language-use-Cues │ │ │ │ │ │ │ ├───────┼──────┼───────┼──────────┼─────────┤ │Interpersonal │enonciative │enonciative │teller and listener │modalities deixis │ │ │event │context │ │ │ ├───────┼──────┼───────┼──────────┼─────────┤ │Ideational │episodic │representation│story actor’s │lexical registers │ │ │event │of 'people- │social action │social-action- │ │ │ │world' │ │verbs modes of │ │ │ │relations │ │narrative │ │ │ │ │ │transposition │ ├───────┼──────┼───────┼──────────┼─────────┤ │Textual │symbolic │thematic │selection and │discourse markers │ │ │textualizing│coherence │composition of │speech genres │ │ │ │ │narrative devices │ │ └───────┴──────┴───────┴──────────┴─────────┘ Major conclusion of the study: For the research question 2, we found that teller’s view position was demonstrated in those ‘deictic centers’ as like ‘WHO’, ‘WHEN-WHERE’, and ‘WHAT’ , which served as a sort of mechanism making a tragic spectacle, in other to set up the sympathetic involvement toward “Mr. Yan” as a hero as well as the resentment toward “Taiwan authority” as an antagonist, which is assume to be generated from the imagined domain of Korean audiences. More importantly, we further found that the three types of tactic devices of persuasiveness used by Korean teller which is this: a. to show concrete evidence including critical witness as a vivid symptoms on the could-be-impacts of pollution crisis；b. to evoke universal sense of moral justice；c. to support the technique of punishment. For research question 3, we found that Korean and Taiwan news articles not only shown the differences of representational orders on the ideational picture of the case of Taiwan nuclear waste, but also it supported the fact that, as Mary Douglas argued, ‘ritual of social hygiene’ would be performed when a social communities faced the pollution problems to solves, in order to manages the crisis through mobilizing a sorts of symbolic capitals available to use. we show first that the dominant value of Korean domains on the news issues are standard aggressive patterns of “the program of the witch-hunting” which is based on the ethical politics of environmental protection and the justice of human rights；and second that, compared with the Korean domain’s, Taiwan news narrative demonstrated the distinctive representational order, i.e. “the program of consolation” which is based on lawful and economic ways of thinking. For research question 4, we found that Korean and Taiwan news reporting did not have a distinctive characteristics in the ways of using ‘discourse markers’ to construct local coherence of narrative flow, because both of they are follow basic conventional norms of news writing just as . But, in the other hand, from the aspects of ‘speech genre’, we found that there are differences in the ways of quotation, Korean teller is favor to use ‘free direct speech’ with a discriminating reporting verbs by which highlight the negative aspects of the deal, While on the contrary, Taiwan teller is favored to use ‘indirect speech’ and with a neutral reporting verbs by whichrean teller is favor to use ‘free direct speech’ with a discriminating reporting verbs by which highlight the negative aspects of the deal, while on the contrary, Taiwan teller is favored to use 'indirect speech' and with a neutral reporting verbs by which selecting the good ones and dismilating the negative aspects of the deal.

在第二語言的學習過程中，我們經常會發現，母語的表達習慣和方式對第二語言學習者存在著一定的影響。學習者往往對目的語中某些與自己母語不同的表達習慣和方式，感到不解與困惑，而在使用目的語進行表達時，又常常會不自覺地套用母語的表達習慣和方式，結果常造成溝通或學習上的障礙。筆者剛到臺灣時就常親生感受其似的困擾。 隨著中國大陸經濟起飛及對外華語教學事業的發展，以及近年來，國外第二語言習得理論的引進，以華語作為第二語言習得的研究領域也不斷擴大。對於第二語言習得，筆者認為該重視的是要對學習者的語言能力進行描寫和說明，同時必須不斷地給學習者刺激並激發其學習上的成就感。為了達到此目的，教學者除了必須熟悉聽說讀寫等教學法之外，也須瞭解學習者的環境背景、心理形態、以及因華語與其母語之間的差異而易導致的各方面錯誤傾向等。 本論文主要參考前人探討日語與華語在稱呼、寒暄問候、感謝、道歉以及委婉表達等研究成果作為基礎，並在此基礎之上補充筆者在臺灣親身經驗過的觀察及分析探討日華表達習慣之差異，以作為對日華語教學參考之用。分析探討的主要內容分為以下幾部分：（一）日華禮貌概念及文化分析；（二）日華稱呼的對比；（三）日華寒暄問候對比；（四）日華感謝及道歉方式對比；（五）日華委婉表達；（六）針對日本學生譁語教學上的應用。藉此研究，我們將分析比較現今華語及日語中，華人和日本人對禮貌表達的看法和差異及如何活用在華語文教學。 本文研究日華語禮貌表達習慣之共性及差異性，並探討造成日華語溝通障礙的原因。筆者所蒐集到的文獻資料以中國大陸學者的著作為主，而華人之間的表達習慣依其所區域仍存在著些許差異，因此在此方面筆者輔以本身在臺灣的生活經驗與觀察對照。 期待研究成果可以應用在對日華語教學上，以便提供華語教師相關建議，協助華語教師瞭解其日籍學生，並促進日籍華語學習者瞭解華人文化，以助其成功掌握華語禮貌策略與在交際中的應用。

【目的與理論】 探討「統治現象」的方法有二：一是透過制度研究的方式，第二則是進行統治菁英的研究。本文即是以「人」的角度出發，探討國民黨、民進黨政府執政菁英的生態與差異。並以代表理論延伸至「代表性中央執政菁英」的觀點，以兩千年台灣社會人口統計作為檢視這兩個政權的執政團隊是否具有社會代表性的標準。預期透過這樣的研究，去理解一個統治台灣長達五十年的國民黨，以及成立於一九八六年的新興民進黨，這兩個背景迥然不同的政黨，執政團隊的結構究竟有什麼樣的差異，而其趨勢為何…等，進行初始性的探索與研究。 【研究方法】 本文為國內首起有關中央政府執政菁英組成之比較性研究，必須透過蒐集國史館網站、行政院暨所屬各機關人事名錄、中華民國名人錄…等次級資料，來進行本研究資料庫的建立。預期透過比較兩政府執政菁英的黨籍、性別、省籍、區域、世代及前職等個人變項，去理解這兩個政權是否因為政黨間特色的差異，所以形成了不同的執政菁英生態，並以代表理論作為呼應。 【研究結論】 分析新、舊政權執政菁英的組成生態後，發現落實兩性共治理念的限制、世代的交替、外省族群勢力的全面性撤退、雲嘉南政治菁英的崛起及民進黨政府取才管道的多樣化等。透過比較由遠至近的時間點，印證了執政菁英的組成生態（例如性別、世代、族群及區域等變項）在符合台灣社會人口的代表性上，不是政權交替之後才急遽地產生變化，而是逐漸改變的，雖然其在改變的幅度上有所差異。再者，民進黨政府於取得執政權後逐漸於政務層級中置入實際的政治權力，全民政府的理念僅是首次組閣的政治性宣傳。最後，民進黨執政團隊於可替代性較高的部門及政務層級中，社會人口的代表性較易達成。 / This thesis is an exploratory study of the composition of governing elites on Taiwan. Secondary data analysis is the primary method used in this research. The data of elite profiles are mainly collected from the following sources: (1) a website database on historical figures from the Academia Historica; (2) the official address-book on superintendents of the Executive Yuan and its departments; (3) Who's Who of the Republic of China. This research compared personal variables of governing elites of two regimes, such as party membership, gender, ethnic group, area, generation, and pervious profession. In this way, this study tries to answer whether the characteristic differences between KMT and DPP governments will lead to the different characteristics of the governing elites as depicts in the theory of representative bureaucracy. After analyzing the composition of governing elites of the two regimes, we have following five findings. First, there is a long way to go to gender equality in governing elites regardless a little progress has been made by the DPP. Second, governing elites of DPP government are younger than KMT government. Third, much less elites of mainland Chinese origin are appointed by the DPP than the KMT. Forth, DPP appointed much more southern Taiwanese elites than the KMT does. Lastly, governing elites in DPP government are coming from a more diverse prior professions than those in the KMT government.

本研究透過文獻探討對服務品質理論及LibQUAL＋™量表進行瞭解，進而對於國內外探討圖書館服務品質之作法加以探討，並選擇新竹縣立圖書館為個案研究對象，對新竹縣立圖書館入館讀者採隨機抽樣調查，就研究結果提出關於服務品質之相關分析與建議，作為新竹縣立圖書館未來營運管理及讀者服務之參考，期使藉由本研究讓圖書館能更正確瞭解讀者需求及圖書館現況問題並能有效調整資源分配，提升圖書館服務品質，提供民眾更優質的公共圖書館。 　　 本研究採用問卷調查法，以圖書館服務品質LibQUAL＋™量表為基礎，於106年3月期間對新竹縣立圖書館入館民眾進行隨機抽樣調查。研究結果顯示：(一)新竹縣立圖書館讀者類型中以自修族群為最多(二)以讀者使用資源頻率來看，低涉入讀者為最多(三)讀者不同背景對於使用圖書館館藏資訊系統上有差異性(四)讀者最重視圖書館環境構面的服務品質(五)圖書館服務品質中表現最佳是服務影響性構面(六)以四象限分析法探討服務品質要項，讀者最在意的為環境 (七)讀者服務涉入程度與服務品質三構面上有重要關聯性(八)讀者對圖書館服務成果認同度排名第一為整體閱讀環境(九)不同學歷背景讀者對服務成果認同度有顯著差異(十) 56歲以上年長族群相對較少(十一)服務成果與服務品質三構面有高度正相關(十二)讀者的意見回饋中，以「圖書館環境」為讀者最重視因素(十三)圖書館可依服務藍圖檢視服務品質改善方法。 根據上述研究結果，本論文提出七項建議：(一)改善閱讀空間品質，滅少干擾元素(二)加強閱讀活動辦理，鼓勵讀者參與(三)強化資訊提供功能，改善數位資源及設備(四)成立館藏發展小組，加強編目專業訓練(五)深入瞭解讀者需求，提升服務品質(六)保持優質服務態度，暢通讀者意見回饋管道(七)加強分齡分眾概念之服務。 / The key goal of this research is to discuss the improving of service quality of some university libraries through applying LibQUAL＋™ as a qualitative method and theory. We apply this to evaluate the library service quality of the Hsinchu county library through random sampling on the library readers. From the result of the research, we can get some conclusion and advices for the library to take it as as the reference. We expect that the library can realize the demand of readers more and find the bottleneck of it's operation so that they can rearrange the allocation of the resources to improve the service quality from the reader's perception. We complete the research with the questionnaire method through applying LibQUAL＋™. The investigation was carried out by random sampling the readers of the Hsinchu county library during the opening hours in March in 2017. The research result shows that: (1) The major part of the readers are those for self-studying. (2) From the view of souring frequency of library resources, most readers are "low involvement". (3) the sourcing of Library Information Processing System differ from the background of the readers. (4) What the readers care most are the enviromental factors of service quality. (5) The service factors get highest score. (6) from the Four quadrant analysis, what the readers care most are the enviroment. (7) The involvement of the readers is high related to the three factors of service quality. (8) What the readers recognize most considering the service result is the reading enviromment. (9) The recognition degree of the service result differ from the educational background of the readers. (10) The recognition degree of the service result differ from the "service involvement" of the readers. (11) The service result is highly related to the three factors of service quality. (12) The library can get the way to improve the service quality through th service blueprint. According the research above, this thesis propose 7 suggestion: (1) To improving the Reading space to minimize interference. (2) To hold more reading activities and encourage more readers to participate in. (3) To enhance the information support and improve the information indicaiton. (4) To establish the Library Collections Development Panel and enhancing the training of cataloging. (5) To enhance the electrical resource to improve the information equipment. (6) To understand the demand of readers more to improve the service quality. (7) To provide service with good attitude and keep the communication chanels smooth.

京都大学 / 0048 / 新制・課程博士 / 博士(理学) / 甲第22261号 / 理博第4575号 / 新制||理||1657(附属図書館) / 京都大学大学院理学研究科地球惑星科学専攻 / (主査)准教授 吉川 裕, 教授 秋友 和典, 准教授 石岡 圭一 / 学位規則第4条第1項該当 / Doctor of Science / Kyoto University / DGAM

博士(商学) / 乙第258号 / ix, 215p / 一橋大学

公司治理是否完善，不僅影響公司自身發展，亦會衝擊國家整體金融秩序。近年來，國際間在公司治理議題上，有強化股東權之趨勢。保護股東權益、便利股東權之行使，對於健全公司治理尤為重要。中國大陸1993年公司法中所架構的公司治理結構並不完整，其中關於少數股東權益的保障機制亦是寥寥無幾。中國大陸公司法於2005年進行了大幅修正。其中，為避免控制股東濫用多數決原則，破壞公司治理之監控機制，2005年公司法賦予少數股東多項權利。少數股東權之設計，不僅是防止董事會濫權，侵害股東利益的監督機制；也是股東平等原則下，少數股東在股東會採多數決下獲得平等對待的具體展現。 本文圍繞中國大陸2005年公司法中所規定的四項少數股東權展開，介紹少數股東之股東會召集權、提案權、代表訴訟和解散裁判訴請權在中國大陸公司法中的具體規定，整理台灣相關立法規定以供參考比較，并嘗試對中國大陸公司法提出完善建議，期能達到強化少數股東權保障之目的。 / Corporate governance not only influences company, but shocks global economics. In recent years, international tendency has strengthened the shareholders’ rights in corporate governance. It is obviously important for corporate governance to protect the shareholders’ rights and interests, and facilitate the exertion. The corporate governance structure in Mainland China Company Act of 1993 was not complete, which on minority interest protection system was also few. In 2005, Mainland China Company Act was substantially amended. In order to avoid abusing the majority rule, damaging monitoring system of corporate governance, Company Act of 2005 gives a number of minority shareholders' rights. This paper focuses on four minority shareholders’ rights in the Company Act of 2005, introduces their specific regulations, sorts out the relevant legislation in Taiwan for reference comparison, tries to put forward some suggestions on Mainland China Company Act to strengthen the protection of the minority shareholders’ rights.