本研究以三個實驗來檢驗，當學習和測驗項目之間除了有知覺重疊外，若再加上語意重疊，究竟是會增加參與者成功提取正確回憶的機會，從而降低記憶重組錯誤的發生，還是反而會增加其發生的機會。在實驗一、二中，研究者分別操弄測驗項目的語意透明度與詞頻（實驗一）或字頻（實驗二），發現當測驗項目是組合詞時，和測驗項目為成語詞的情境相較之下，參與者會產生較多記憶重組與特徵錯誤。詞頻和字頻對於記憶重組錯誤的影響則呈現相反的趨勢：高詞頻比低詞頻的測驗項目容易使參與者產生錯誤記憶，但高字頻卻比低字頻的測驗項目更不容易使參與者產生錯誤記憶。由於實驗一和實驗二對於語意重疊與否是透過語意透明度加以操弄，而過去的文獻中顯示，語意透明的組合詞和語意不透明的成語詞，二者在詞義提取的歷程上又有不同，前者會觸動字元的單位，但後者不會，因此，實驗一、二中所觀察到，組合詞比成語詞容易產生重組錯誤的效果，除了增加語意重疊的原因之外，亦有可能是由於二者在心理歷程上的差異所導致。因此，實驗三中使用組合詞作為實驗材料，改為以組成重組項目的單字出現在學習與測驗階段中的字義異同，以在知覺重疊之外操弄語意重疊的有無，結果發現，當組成重組項目的單字出現在學習與測驗階段中代表的意義不相同時，參與者幾乎不會產生記憶重組錯誤。因此，綜合三個實驗的結果來看，當學習與測驗項目間同時具有知覺和語意重疊時，會比當二者間只有知覺重疊時，更容易使得參與者產生記憶重組錯誤。

本論文總共從三個方向研究中韓同形詞彙：其一為從歷史研究找出中韓文化社會與中韓同形詞之間關係及其起源歷史淵源。中韓同形詞產生之重要原因是借詞，而且此借詞產生與當時社會文化情況有緊密之關係。於是從第二章到第四章，從社會變動文化擴散的角度切入研究中韓同形詞。透過此研究，總共找出三大中韓同形詞產生之路徑，如：中國古典文獻、佛教傳播、日本漢字詞擴散。 其二為從共時研究找出中韓同形詞後，加以進行同形詞詞義比較及中韓兩國詞頻百分比比較分析。台灣教育部出版《八十七年口語語料調查報告書》蒐集的口語詞彙總共達到22,444個詞，其中雙音節詞有14,470個詞。透過分析結果，總共找出3,303個同形同素同義詞、599個同形同素部分異義詞、171個同形同素異義詞、131中韓相關異形同義詞。本論文以此研究資料，進一步分析比較中韓同形詞頻百分比，了解同一個詞彙在於不同社會中不同的使用情況。而且透過同形同義詞、同形部分異義詞及同形異義詞之間的中韓詞頻百分比比較，亦可知由於中韓之社會、文化及生活之共同點，產生了中韓同形同義詞使用之共同趨勢。 其三為找出歷史研究與共時研究之相關性。 本研究先從歷史研究切入中韓同形詞產生的淵源及原因，然後從台灣口語詞彙找出目前所使用之中韓同形詞。透過這兩方面之研究，找出以下相關幾點： 　　一、透過目前使用之中韓同形詞詞義比較，找出詞義演變之歷史因素及對詞義演變產生影響之中韓社會特殊情況。 　　二、透過中韓同形詞起源的查找，追溯它們的根源及詞彙歷史。 　　三、透過日本起源同形同義詞在同形同義詞詞頻排行裡的分散程度，找出詞彙起源與現代實際使用之間的相關處。 　　四、透過起源於中國之詞彙的詳細分類，進一步探討目前使用之佛教詞彙與白話詞彙之使用情況及使用原因。 　　 結果可了得知關於中韓同形詞的歷史研究與共時研究之相關性。此點都在第五章詳細論述。 / A language is an essential tool for human communication and often it is the finest product of a particular society.　The lexicon of a certain language, especially loan words, has a close relationship with social changes or cultural exchanges, reflecting political and socio-cultural situations. Throughout ancient and modern history, as neighboring nations, China, Korea and Japan have had close relationships through social and cultural exchanges. Korea and Japan imported advanced ideas and technology through China before the late 19th century, and among many other elements the Chinese language had had an absolute influence on the Korean and Japanese language systems. 　　 However, from the late 19th century, while the influence from China dramatically decreased, Japan, which transformed itself to a modern nation-state through Westernization and industrialization, began to exercise power over Korea and China. The lexicon of Chinese, Korean and Japanese languages provide remarkable evidence to prove those dynamic socio-cultural exchanges among the tree countries. Particularly the Chinese homonyms existing in the lexicon of those three distinctive languages are apparent evidence. This paper is divided into three main parts. Firstly, the birth of loan words resulting from the cultural exchanges between China and Korea is analyzed diachronically. Chinese-originated homonyms are analyzed in terms of their different origins found in Chinese classical literature, Buddhist scriptures and colloquial Chinese. Especially loan words originating from Buddhist scriptures have unique characteristics in contrast to other common loan words. Later in the paper, the origin of the Japanese vocabulary, which influenced Chinese and Korean homonyms, will be looked at. Secondly, 4,202 words are selected from the total of 14,470 two-syllable words in Report on Taiwanese Spoken Words Frequency, which was published from a synchronic perspective by Taiwanese Ministry of Education. Those selected words are analyzed and classified into three groups: homonymous synonyms, homonymous words with partial difference in meaning and homographs. Thirdly, the words frequency of homonyms, commonly used both in Taiwan and Korea, is analyzed based on A Report on Korean Words Frequency published by Korea University in 2000 as well as A Report on Taiwanese Spoken Words Frequency. Through studies on origins, distribution and relationships between languages in terms of word frequency, historical origins of the vocabulary overlapping in both Chinese and Korean are analyzed in an attempt to combine synchronic and diachronic perspectives.

隨著資訊技術的進步，各種史料文本的數位化工作已經處理完成，運用資訊技術於史料文本分析的研究日益增加。本研究以詞頻分析與社會網路分析為主軸，對於古代《易經》爻辭的文字進行多元化的觀察，本研究首先以詞頻分析探討《易經》爻辭字詞頻率的觀察，再利用《易經》爻辭位置資訊建構成各個社會網路結構，對每個社會網路結構運算各項社會網路指標數據，最後將實驗結果與過往《易經》爻辭的論點做印證與對照，期望對於《易經》爻辭之分析，有更多元性的客觀研究觀察。本研究提供了一個分析《易經》爻辭的新面向，也可供未來研究者對於其他古文研究作參考。 / With advances in information technology, digitization of various historical text has been completed.The study of historical text analysis by using information technology is in-creasing daily.In this paper, we used word frequency analysis and social network analy-sis in the I-Ching line statements.First, we used word frequency analysis in I-Ching line statements,using N-gram and TF-IDF technique analysis word frequency.Second, we constructed social network structure by I-Ching line statements position infor-mation,calculating several social network analysis indicator on each network.We com-pared our experiment results with some existing I-Ching theory, expecting to get more objective results and more diverse analysis for the I-Ching line statements. We not only provided a new perspective to study I-Ching line statements but also expected to help other researchers to study different historical text.

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。