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本文旨在探討關鍵查核事項與會計師事務所特性之關聯性。其中，會計師事務所特性係指其獨立性與專業能力，並分別以任期與產業專家衡量之。 　　本文實證研究結果如下：其一，主查會計師之任期對關鍵查核事項幾無影響。其二，產業專家會計師事務所與關鍵查核事項之數量及品質僅有部分試驗呈正相關。其三，產業專家主查會計師其對關鍵查核事項之數量及品質均有正面影響。 　　在增額測試的部分，結果如下：其一，對產業專家主查會計師而言，任期對關鍵查核事項有正面效果。其二，會計師事務所與主查會計師俱為產業專家的會計師對關鍵查核事項之正面影響力大於僅有會計師事務所為產業專家的會計師。最後，會計師的專業能力使其更有能力以簡明扼要的文字呈現關鍵查核事項。 / The objective of this thesis is to investigate the relationship between key audit matters (KAMs) and audit firm characteristics. In this study, audit firm characteristics are focused on their independence and ability, and are measured by tenure and industry expertise, respectively. The empirical results can be summarized as follows. Firstly, lead partners tenure has little effect on KAMs. Secondly, partial evidence is found on the association between firm-level industry specialist auditors and KAMs. Thirdly, partner-level industry specialist auditors have positive effects on both the quantity and quality of KAMs. In further examinations, the results are as follows. Firstly, tenure has positive effects on KAMs when the auditors are partner-level industry specialist. Secondly, industry experts at both firm- and partner-levels have stronger positive effects on KAMs then industry experts at firm-level alone. Lastly, auditors’ capacity allows them to present KAMs more concisely.

對華語學習者而言，漢字的諸多特性使漢字閱讀成為學習者面臨的難點之一，而華語聲調也是許多學習者在聽和說上的難點。閱讀為連結字形與字音，再對應至字義的過程，因此本文以華語學習者為對象，嘗試找出漢字閱讀與華語聲調之間的關係，以不同形式的聲調標記（tone marker）作為視覺提示及不同熟悉度（word familiarity）的詞彙作為操弄變項，使用眼動儀（eye-tracker）為實驗工具，設計閱讀理解作業，了解聲調標記及詞彙熟悉度對閱讀程度不同的華語學習者在閱讀時的影響。 實驗採完全受試者內設計，操弄三種聲調標記（聲調輪廓、聲調數字及中性刺激）的實驗句呈現方式與實驗句中的目標詞熟悉程度（高、低），記錄閱讀實驗句的眼動資料。實驗共分三階段進行，每一階段受試者需閱讀具相同聲調標記的實驗句，並回答隨機出現的理解題；研究同時輔以中文年級認字量表、LEAP-Q問卷及目標詞理解程度問卷三項工具來評定受試者客觀及主觀上的中文閱讀程度差異，以及主觀對操弄目標詞的理解程度。眼動資料包含整體性、區域性及以實驗句中每個詞為單位分析的三種眼動表現，並以閱讀能力為分析變項，比較閱讀能力高、低兩組眼動表現的異同。 研究發現無論學習者閱讀程度為何，皆可以穩定地看到熟悉度的效果，閱讀高熟悉度詞彙的速度較快，顯示熟悉度影響了閱讀歷程。而聲調標記的效果較不明顯，但是聲調標記對低程度組的影響較大，且在閱讀高熟悉度詞彙時，添加帶有較多資訊的聲調輪廓標記可能是一種干擾，反之在閱讀低熟悉度詞彙時，可以幫助學習者辨識字詞。而在中文年級認字量表的結果中，有部分學習者容易將字唸為含有該字雙字詞的另一個字（蝶唸為蝴），這可能與學習者傾向以詞彙為單位記憶有關，因此本文也在最後進行詞素教學的相關討論，並針對華語學習者提出教學建議。

一詞多義是所有語言會出現的共有現象，然而，過往較少探討多義詞整體結構與其各義項間的關聯，也鮮少討論句法結構延伸的原因。本篇研究將探討漢語日常使用頻率較高的移動動詞「跑」的多義性，以中研院語料庫之語料為本，客觀的回歸到語言事實作分析，並參照Talmy（1975, 1985, 2000）提出的移動事件框架，檢視「跑」所體現的概念結構及句法結構間的關聯，試圖解釋造成不及物用法至非常規賓語用法背後所展現的機制，此外，本文根據教育部重編國語辭典、中文詞彙網絡知識庫內「跑」的定義及參照Evans（2005）的原則性多義理論，確立「跑」的獨立義項並探討概念結構中不同元素的變化和「跑」多義性之間的關聯，進一步地說明各義項間的相關性與區別性，最後，參照Lakoff（1987）的放射形範疇結構整理出屬於「跑」的語意網絡圖。 本篇研究結果顯示，「跑」共有四種不同的句法結構，分別為最典型的不及物﹝A.名詞短語+跑﹞句式，由趨向介詞帶出名詞短語的﹝B.名詞短語+處所/趨向介詞+名詞短語+跑﹞句式及﹝C.名詞短語+跑+處所/趨向介詞+名詞短語﹞句式、從不及物用法延伸至非常規賓語用法的﹝D.名詞短語+跑+名詞短語（斜格）﹞句式，各句式映射到的概念結構皆不同，是概念結構內不同要素的變化影響句法結構的改變，人類的自然認知過程使路徑延伸出不同種類，造成「跑」的非常規賓語用法以及延伸出不同於字面義的其他義項。此外，本文確立「跑」的七個獨立義項為「以兩腿交互快速向前移動」義、「往特定目標移動」義、「為某事忙碌奔走」義、「迅速離開、逃走、躲避」義、「兩個以上的參與者競速」義、「交通工具或物體的移動」義及「離開原有的位置」義，各義項的出現與整體句法結構、概念結構及語境有很大的關聯，總結來說，「跑」所體現的概念結構、句法結構及語意三者之間的相互影響是造成多義現象的重要因素。 / This study investigates the prevalently used polysemous motion verb PAO “run” in Mandarin Chinese. The data are extracted from Academic Sinica Balanced Corpus of Modern Chinese. Under the framework of Motion Event Frame （Talmy 1975, 1985, 2000）, the study explicates the mechanism of PAO’s syntactic complexities in a more plausible manner. Four different structures of PAO are detected: the most typical intransitive structure [A. NP+PAO], structures with prepostions [B. NP+P+PAO+NP] and [C. NP+PAO+P+NP], and the unconventional transtive structure [D. NP+PAO+NP（oblique case）]. Each structure manifests different conceptual structures. It is claimed that the extention of Path has caused the usage of unconventional transtive structure and the polysemous phenomenon of PAO. In addition, this paper investigates the relationship between the different senses of PAO and elements in its conceptual structure. The relevance and distinction between the different senses of PAO are built as a radial categorization. PAO is suggested to have seven different senses: move quickly with legs, move to specific places, move for specific reasons, escape, two or more participants race, vehicles or objects move and leave the original location. Each sense is related to the overall syntactic structure, the conceptual structure and different contexts. In conclusion, the interaction between the conceputual structure, the syntactic structure and semantic meanings is a major factor that makes a polysemy.

在傳統的人文研究中，人文學者大多以如古籍珍善本、歷史文獻等紙本出版形式之文本為主要研究文本型式，但是隨著資訊社會的來臨，許多研究機構陸續將這些紙本資料進行數位化並建置數位典藏資料庫，對人文研究環境與知識取得管道帶來巨大的改變，基於數位閱讀之文本研究型式也成為必然的發展趨勢。 因此，本研究發展支援數位人文研究之「文本自動標註系統」，藉由Linked Data的概念匯集來自不同資料庫的資源，並加以整合後，替文本進行自動註解，讓使用者在解讀文本時能夠即時參照其他資料庫的資源，並提供友善的具文本標註之閱讀介面，以利於人文學者透過閱讀進行資料的解讀。本研究以實驗研究法比較本研究所發展之「文本自動標註系統」與「MARKUS文本半自動標註系統」在支援人文學者進行文本資料解讀之閱讀成效與科技接受度是否具有顯著差異，並輔以半結構式深度訪談了解人文學者對於本研究發展之「文本自動標註系統」的看法及感受，也進一步分析「文本自動標註系統」閱讀成效、科技接受度及使用者行為歷程之間是否具有關聯性。 實驗結果發現，採用本研究發展之文本自動標註系統的閱讀成效高於MARKUS文本半自動標註系統，但未達顯著差異；而科技接受度分析結果則顯示文本自動標註系統之科技接受度顯著優於MARKUS文本半自動標註系統。另外，從訪談結果歸納得知，文本自動標註系統閱讀介面簡潔明瞭，比MARKUS文本半自動標註系統更適合閱讀，而閱讀介面是否易於使用與是否有用，是影響人文學者能否接受採用系統輔助數位人文研究的重要因素。此外，在兩個系統類似功能比較分析後也發現，文本自動標註系統在查詢詞彙功能、連結到來源網站功能及新增標註功能都比MARKUS文本半自動標註系統更為直覺易用。另外人文學者普遍認為斷句功能比自動斷詞功能更重要，鏈結來源資料庫則以萌典最有幫助。最後，採用文本自動標註系統之閱讀成效與使用者行為歷程之間無顯著關聯性。 / In traditional humanities research, most humanities scholars studied text-type paper-based publishing texts, such as rare ancient books and historical literature. However, many research institutes, in the information society, gradually digitalized such paper-based data and established digital archives database to result in great changes in humanities research environment and knowledge acquisition channels. The research pattern with digital reading based texts became the essential development trend. For this reason, an “automatic text annotation system” for supporting digital humanities research is developed in this study. Resources from distinct database are gathered through Linked Data and integrated for the automatic annotation of texts. It allows users immediately referring to resources from other database when interpreting texts and provides friendly reading interface with text annotation for humanities scholars interpreting data through reading. With experimental research, the “automatic text annotation system” developed in this study is compared with “MARKUS semi-automatic text annotation system” for supporting humanities scholars interpreting text data to discussed the difference in reading achievement and technology acceptance. Semi-structured in-depth interviews are also proceeded to understand humanities scholars’ opinions and perception about the “automatic text annotation system” developed in this study as well as to analyze the correlations among reading achievement, technology acceptance, and user behavior course of the “automatic text annotation system”. The experimental findings show that the reading achievement with the automatic text annotation system developed in this study is higher than that with MARKUS semi-automatic text annotation system, but not achieving the significance. The technology acceptance analysis reveals remarkably better technology acceptance of the automatic text annotation system than MARKUS semi-automatic text annotation system. According to the interviews, the reading interface of the automatic text annotation system is simple and clear that it is more suitable for reading than MARKUS semi-automatic text annotation system. The ease of use and usefulness of reading interface is a key factor in humanities scholars accepting the system for the digital humanities research. In regard to the comparison of similar functions between two systems, the functions of vocabulary enquiry, linking to source web sites, and annotation appending of the automatic text annotation system are more intuitive and easy to use than those of MARKUS semi-automatic text annotation system. What is more, humanities scholars emphasize more on the sentence segmentation function than the automatic word segmentation function, and the linked source database, Moedict, appears the best assistance. Finally, there is no significant correlation between reading achievement and user behavior course with the automatic text annotation system.

本研究旨於調查四個轉折連詞包括on the other hand、in/by contrast、 on the contrary 以及 nevertheless 在美國當代語料庫 (COCA) 以及學習者語料庫(ICNALE) 使用之不同情形及第二語學習者的使用錯誤分析。 本研究從美國當代語料庫 (COCA) 蒐集了四百篇文本(每個轉折連詞各一百篇)以及從學習者語料庫料庫 (ICNALE) 蒐集了一千八百篇學生的寫作，學生的文章分別來自台灣、香港、新加坡、菲律賓的大學生以及母語人士。本研究假設為:雖然四個轉折連詞被歸類為同一類轉折連詞 (adversative type)，各個轉折連詞的語義及用法應有所不同。本研究語料分析主要分為兩部分，第一部分分析各個轉折連詞中的篇章關係 (discourse relation)，調查四個轉折連詞上下文的不同反義的語義情況。第二部分聚焦於轉折連詞上下文中的主題分布 (topic categorization)，旨於發現是否特定轉折連詞出現於特定主題之內。 研究結果經由語料分析發現，四個轉折連詞有特定傾向的篇章關係和主題分布。在學習者語料庫中，本研究發現第二語言學習者比起母語人士，使用更多轉折連詞於寫作中，特別是on the other hand 以及nevertheless。台灣學生以及英語為第二外語學生在上下中，常將on the other hand的篇章關係使用為in addition 之用法。在連詞nevertheless方面，雖然學生使用頻率較高，但多為誤用情況，顯示出學生對於該轉折連詞的不熟悉情況。而in/by contrast 和on the contrary 皆不常出現於第二語言學習者和母語人士的寫作中。本研究最後提出在英語教學上的建議：在課堂上教導轉折連接詞時，應需加強語意以及上下文方面的探討，並訓練學生正確文句之間的邏輯關係。 / The present study adopts corpus analysis to investigate four adversative connectives (ACs), including on the other hand, in/by contrast, on the contrary, and nevertheless in the native corpus, the Corpus of Contemporary American English (COCA), and in the leaner corpus, the International Corpus Network of Asian Learners of English, (ICNALE). The comparison of the two corpora and the common misuse by L2 learners are also presented. The data comprise of 400 texts in COCA (100 texts for each AC) and 1800 essays written by students in Taiwan, Hong Kong, Singapore, the Philippines, and by native speakers in ICNALE. The research hypothesis is that although the four ACs are classified in the same ‘adversative’ type, their meanings and uses are different from one another. The adoption of corpus helps to find the patterns of each AC. The data are analyzed from two perspectives: one is the discourse relation while the other is topic categorization. The discourse relation refers to the relations of the preceding and following co-texts of the AC. The topic categorization, on the other hand, aims at finding if there are specific topics that are frequently occurred with certain ACs and if these topics are consistent before or after the occurrences of the Cs. The findings confirm the prediction that by analyzing the data in COCA, each AC exists in certain discourse relations and topics. The present study finds that different from native speakers, L2 learners often use on the other hand as ‘addition’ yet a great number of uses of nevertheless are viewed as misuse. As for on the contrary and in/by contrast, both native speakers and L2 learners seldom apply the ACs in their writing. The present study also provides the common misuse patterns in ESL/EFL students’ writing. It is hoped that the findings have implications for teachers and learners to be aware of the differences of ACs.

京都大学 / 0048 / 新制・課程博士 / 博士(人間・環境学) / 甲第21383号 / 人博第866号 / 新制||人||207(附属図書館) / 2018||人博||866(吉田南総合図書館) / 京都大学大学院人間・環境学研究科共生人間学専攻 / (主査)准教授 守田 貴弘, 教授 藤田 耕司, 准教授 青山 拓央 / 学位規則第4条第1項該当 / Doctor of Human and Environmental Studies / Kyoto University / DFAM

多選題測驗試題已證明能有效地評估學生的學習成效，然而，以人為方式建立題庫是一件耗時費力的工作。藉由電腦高速運算的能力，電腦輔助產生試題系統能有效率地建置大規模的題庫，同時減少人為的干預而得以保持試題的隱密性。受惠於網路上充裕的文字資源，本研究發展一套克漏詞試題出題系統，利用既有的語料自動產生涵蓋各種不同主題的克漏詞試題。藉由分析歷屆大學入學考試的資料，系統可產生類似難度的模擬試題，並且得到出題人員在遴選測驗標的方面的規律性。在產生試題的過程中導入詞義辨析的演算法，利用詞典與selectional preference模型的輔助，分析句子中特定詞彙的語義，以擷取包含測驗編撰者所要測驗的詞義的句子，並以collocation為基礎的方法篩選誘答選項。實驗結果顯示系統可在每產生1.6道試題中，得到1道可用的試題。我們嘗試產生不同類型的試題，並將這套系統融入網路線上英文測驗的環境中，依學生的作答情形分析試題的鑑別度。 / Multiple-choice tests have proved to be an efficient tool for measuring students’ achievement. Manually constructing tests items, however, is a time- consuming and labor-intensive task. Harnessing the computing power of computers, computer-assisted item generation offers the possibility of creating large amount of items, thereby alleviating the problem of keeping the items secure. With the abundant text resource on the Web, this study develops a system capable of generating cloze items that cover a wide range of topics based on existing corpra. By analyzing training data from the College Entrance Examinations in Taiwan, we identify special regularities of the test items, and our system can generate items of similar style based on results of the analysis. We propose a word sense disambiguation-based method for locating sentences in which designated words carry specific senses, and apply collocation-based methods for selecting distractors. Experimental results indicate that our system was able to produce a usable item for every 1.6 items it returned. We try to create different types of items and integrate the reported item generator in a Web-based system for learning English. The outcome of on-line examinations is analyzed in order to estimate the item discrimination of the test items generated by our system.

本篇論文嘗試以非派生和派生兩種不同結構基礎的優選理論來分析臺灣閩南語仔前變調以及暱稱仔詞綴變調。非派生的優選理論認為聲調改變僅需一個步驟就可以完成。仔前和暱稱仔詞綴音節本身都有兩種讀法，不同的變異體可透過共同音韻模型 (Cophonological model) 下的次文法，也就是制約的重新排序來解釋。本篇研究認為調素傳替與否是仔前音節不同聲調的來源，透過 SHARE (t) 和 NOLONG (t) 兩種制約的排序，可以預測調素是否傳替。另外，透過 SHARE，NOLONG 和 TONAL MARKEDNESS 三種制約的互動和階層性的排序，可以預測暱稱仔詞綴的變調兩讀。派生優選理論則認為仔前和暱稱仔詞綴的聲調變化是一種階段性，而且是一種趨向最佳化的改變，亦即每一個步驟的輸出值都比上一個步驟的還來的優質，為仔前和暱稱仔詞綴變調提供另一個理論詮釋的觀點。在派生優選理論的框架下，仔前變調需要三個步驟，亦即一般變調、調域傳替以及調素傳替的有無。暱稱仔詞綴變調也是需要三個步驟，第一是沒有聲調徵性的聲調加插；第二是調域傳替或是低調域加插；第三是調素傳替或是低聲調徵性的加插。同樣的， 透過 SHARE (t) 和 NOLONG (t) 的排序，可以預測仔前音節的不同聲調。透過 SHARE，NOLONG，TONAL MARKEDNESS 和 REGISTER MARKEDNESS 的排序， 可以預測暱稱仔詞綴的不同聲調。 / This thesis attempts to analyze the pre-a1 tone change and hypocoristic -a2 suffix tone change in Taiwan Southern Min from the perspective of Optimality Theory and Harmonic Serialism, a derivational version of Classic OT. Classic OT, which implements parallelism, explicates the tone change phenomenon in one-step fashion. The two tonal variants of the pre-a1 and -a2 syllables can be accounted for through the constraint re-ranking in Cophonology Theory. The interaction between SHARE (t) and NOLONG (t) determines whether the terminal toneme will perform spreading in the pre-a1 tone change. In the -a2 suffix tone change, the interaction amongst SHARE, NOLONG and TONAL MARKEDNESS determines whether -a2 will receive a tone spread from the neighboring TBU or associate with a default L. Harmonic Serialism, which assumes harmonic improvement over the course of serial derivation, provides an alternative treatment for the pre-a1 tone change and -a2 suffix tone change. In Harmonic Serialism, the pre-a1 tonal alternation proceeds with three steps, viz. regular tone sandhi, register spreading and terminal toneme spreading. -a2 suffix tone change also requires three steps in terms of Harmonic Serialism, that is, featureless tone insertion in the first step; register spreading or low register insertion in the second step; and toneme spreading or low tonal feature insertion in the final step. Likewise, the ranking conditions between SHARE (t) and NOLONG (t) predict whether toneme will spread in the pre-a1 tone change. In the -a2 suffix tone change, the alternative rankings among SHARE, NOLONG, TONAL MARKEDNESS and REGISTER MARKEDNESS decide the application of tone spreading or default L insertion.

本論文旨在探討近義詞的相關議題，特別是要檢視其背後的概念結構與表層的語法功能。透過「方便」與「便利」的研究，本文就這對近義詞在語意上的差異做深入並有系統地分析，並期以此解釋他們在語法層次上不同的表現。 　　以框架語意學(Frame Semantics)為理論架構，本研究發現近義詞「方便」與「便利」會引導出「方便框架」(CONVENIENCE frame)與「不方便框架」 (INCONVENIENCE frame)，而這兩個語意框架雖有相對應的框架成分(frame element)，實質上卻是引發出不同的概念型態。近一步說明這對近義詞在語意上的差別，「方便」與「便利」對於他們所涉入的複雜事件(complex event)持不同的觀點：「方便」主要是專注在結果次事件(result-subevent)並採受恩者(BENEFICIARY)的觀點；而「便利」則較專注在原因次事件(cause-subevent)並採動作者/施恩者(AGENT/BENEFACTOR)的觀點。此外，由於「方便」與「便利」具備了正面、值得嚮往的特質，這也解釋了何以「方便框架」比「不方便框架」有更高程度的目的性(intentionality)。 　　為檢視近義詞在概念上的差異是否會反映於在他們的語法表現上，本研究闡明了「方便」與「便利」的語法功能及其使用分布的情況、以及參與角色(participant role)的凸顯類型(profiling pattern)。結果顯示「方便」與「便利」主要有五種語法功能，即名詞化、修飾名詞、修飾動詞、不及物動詞謂語、及物動詞謂語，最常使用的語法功能為名詞化與動詞謂語(包含及物與不及物)。此五種語法功能皆會突顯某些參與角色，但主要都是突顯了「目的」(PURPOSE)與「手段」(MEANS)；而其他參與角色也會在不同語法功能的使用中被突顯，並且這些突顯類型皆可由「方便」與「便利」在概念上的差異來做解釋。 　　總結來說，本論文闡釋了近義詞「方便」與「便利」在概念上不同的偏好會導致他們在語法上有不同的表現；此外，「方便」與「便利」在參與角色的凸顯類型上亦不相同，這說明了，「方便」與「便利」是屬於不同的構式(construction)。最後，本論文也再次確認了詞彙背後的語意概念會決定其語法的表現。 / The purpose of this thesis is to approach the issue of near-synonyms via the examination of their respective underlying conceptual structures and surface syntactic functions. Specifically, the present study aims to furnish a fine-grained and systematic analysis of the semantic differences between the near-synonymous pair fangbian and bianli that shall better explain their differential syntactic behaviors. 　　Based on the theoretical framework of Frame Semantics, this study found that the conceptual structures of fangbian and bianli are associated with the frames of CONVENIENCE and INCONVENIENCE. While pertaining to a corresponding set of frame elements, the two frames actually prompt distinct conceptualizations. Precisely, fangbian and bianli differ in their perspectivization of the complex event involved: fangbian focuses on the result-subevent and takes the BENEFICIARY’s perspective whereas bianli on the cause-subevent and takes the AGENT/BENEFACTOR’s perspective. In addition, the fact that convenience is desirable and thus typically intended also explains the stronger intentionality involved in the CONVENIENCE frame than in the INCONVENIENCE frame. 　　To investigate whether conceptual differences between the near-synonyms would be manifested in their syntactic behaviors, this thesis further elucidated the syntactic functions and their distribution of fangbian and bianli as well as the profiling of the participant roles in each syntactic function. In particular, five main syntactic functions of fangbian and bianli were identified: nominalization, nominal modifier, verbal modifier, intransitive verbal predicate and transitive verbal predicate; each serves to profile distinct participant roles, mostly PURPOSE or MEANS. Moreover, the profiling of other participant roles can be accounted for by the perspectival distinction between the near-synonymous pair. Finally, the distribution of syntactic functions of fangbian and bianli demonstrated that the usage of the near-synonyms as verbal predicate and nominalization is the most dominant categories. 　　To conclude, this thesis has shown that the conceptual preferences of fangbian and bianli in terms of their perspectivization lead to their different syntactic behaviors. Moreover, the near-synonymous pair also differs in their profiling of the participant roles; in other words, they display distinct profiling patterns and therefore pertain to different constructions. Finally, it still holds for the present study that the semantics of a word drives its syntactic behaviors.