企業之股價崩跌對企業本身以及投資人都會造成嚴重的影響，企業之經理人可能因為了私人利益而暫時延後揭露壞消息。在此情況下若企業財務報表品質較差、資訊透明度不佳，於公司有壞消息時管理階層便同時具有動機及機會隱藏或延後公布此壞消息使企業之股價短暫的被高估，當過了某特定時點企業發布壞消息或壞消息累積至一定的程度無法再隱瞞而突然公開時，企業之股價就會有較高的崩跌風險。 財務報表中存有重大錯誤時，代表較差的財報品質且資訊透明度不佳，因此本研究針對財務報表中存有重大錯誤與股價崩跌風險之關係進行探討。由於過去在政治關聯性企業與股價崩跌風險之文獻呈現不一致的研究結果，因此本研究採用與過去研究不同的政治關聯性定義研究其與股價崩跌風險之關係，期望能得出進一步的結論。最後，本研究欲探討重大會計錯誤與政治關聯性之交互影響，以企業當財務報表中存有重大錯誤，且該企業具有政治關聯性時，是否會有較高之股價崩跌風險進行研究。 研究結果發現，以NCSKEW_F1作為股價崩跌風險之衡量時，企業財報中存有重大錯誤時股價崩跌風險較高，表示當財務報表中有重大錯誤時代表財務報表品質較差，無法有效地降低內部人與一般投資人之資訊不對稱問題，財務資訊透明度較差，企業會有較高之股價崩跌風險。在企業之政治關聯性方面結果顯示，以NCSKEW_F1作為股價崩跌風險之衡量時，具政治關聯性企業可能有較高之股價崩跌風險。最後，本研究未發現當企業財務報表存有重大錯誤且此企業具政治關聯性與股價崩跌風險之關係。

本論文以中華、八十年代、深耕三家雜誌為對象，比較分析這些政論雜誌讀者：ぇ人 口變項；え權威人格；ぉ傳播變項；お政治社會化變項：與か上述四類變項的關聯性 。 首章緒論，闡明研究意義、方法，與目的。次章分析不同雜誌讀者的性別、年齡、籍 貫、職業、現住環境、收入、教育、婚姻狀況，與黨籍。第三章討論不同雜誌讀者的 權威人格、報紙與雜誌閱讀型態、雜誌介入程度與閱讀動機，以及人際討論行為。竹 四章探討不同雜誌讀者的政治認知、政治民主態度、與政治參與行為。第五章分析以 上四類變項的關聯性。末章則總結研究發現並作建議。

第一章為緒論，旨在闡述研究動機與目的，提出研究問題與假設，並對名詞的運作定 義予以說明。 第二章為文獻探討，第一節探討內外控取向的理論基礎與涵義，人格特徵及有關研究 舉隅。第二節探討組織氣候的理論基礎與涵義、組織次級系統氣候、組織氣候與工作 滿足的區別。第三節探討激勵概念的涵義與性質、激勵的內容理論與過程理論、工作 滿足的涵義與其相關變項。 第三章為研究設計，分別敘述研究範圍、分析架構、研究對象、研究工具、研究程序 及資料處理。 第四章為調查樣本資料分析，第一節分析調查樣本的特性。第二節為調查樣本內外控 取向、氣候知覺，工作滿足之整體分析。第三、四、五節分別為人口統計特徵與職務 因素在氣候知覺、工作滿足、內外控取向上的單因子變異數分析。第六節為內外控取 向在氣候知覺上的單因子變異數分析。第七節為內外控取向與氣候知覺在工作滿足上 的雙因子變異數分析。 第五章為結論，闡明本研究的限制，提出研究結果，並進行討論與建議。 本論文以中油公司為對象，實證研究結果發現： （１）不同性別、婚姻狀況、年齡、年資、職等者對組織內氣候的知覺及其工作滿足 ，有顯著的差異存在。 （２）不同工作單位者對組織內氣候的知覺及其工作滿足，有顯著的差異存在，亦即 組織內有次級系統氣候的存在。 （３）人格特質不同者，對組織內氣候的知沉與其工作滿足，有顯著的差異存在。 （４）成員的人格特質與對組織內氣候之知覺，在其工作滿足上有顯著的交互影響存 在。

本文主要討論各種分配函數之間所存在的關聯性。分為六章摘要如下: 第一章: 緒論, 介紹本文研究之動機、目的、方法以及所遭遇之研究限制等事項。 第二章: 由皮爾生分配體系之觀點, 討論各種分配函數間的關係, 共分二節。 第三章: 討論各種離散分配間之關係, 共分六節。 第四章: 討論各種連續分配間之關係, 共分九節。 第五章: 討論各種抽樣分配間之關係, 共分七節。 第六章: 結論, 對前四章之結果作一總結, 並略述其應用。

成本會計起源於十八世紀歐洲工業革命時，可以說是工業革命的產物之一。兩百年來 隨著經濟環境的改變，而逐漸演進。由最初的成本紀錄、計算，而至標準成本制度、 預算制度及責任會計等成本控制技術之產生，至今已和數量方法、行為科學、統計方 法等其他學科相結合，成為管理上不可缺少的利器。尤其，自能源危機發生以後，產 品成本節節昇高，建立完善的成本會計制度，實為製造業控制成本之要務。 本文之目的，在介紹成本會計之發展史及其主要功能，並在台灣製造業從事實證研究 ，以瞭解台灣企業界成本會計實務之一般水準，並做統計檢定分析以探究其和企業之 基本特徵是否具有關聯性。全文共分五章十八節： 第一章 緒論 第二章 成本會計之發展史及其主要功能 第三章 研究設計 第四章 台灣成本會計實務之現狀及關聯性分析 第五章 彙總與建議

本文內容主要可分為三大部分，第一部份是「本國銀行業逐年的競爭程度及其變化之分析」，主要是以Panzer-Rosse模型評估銀行業的競爭程度，實證結果顯示1996至2000年每年的金融市場處於壟斷性競爭或完全競爭，在考慮銀行業務差距頗大及極端值存在的可能之下，2001和2002年的銀行業為壟斷性競爭。相較於1996至2000年，2001至2002年銀行業的競爭程度有降低的現象。 第二部分是「銀行業的競爭程度與利息收入佔總資產比率之關聯性分析」，本文延伸Panzer-Rosse模型，以分量迴歸法取代傳統最小平方法，發現排除規模效果的影響下，位於利息收入的條件分配愈左端（即利息收入佔總資產比率較低）的銀行，其所處之金融環境競爭程度愈高。此外，亞洲金融危機受創最嚴重的五個東南亞國家，自金融風暴發生至2004年，位於經資產標準化的利息收入分配左端、或右端、或中間的銀行在各個國家雖遭遇不同的競爭環境變化，不過，平均而言，所有銀行面臨的競爭程度皆獲得改善。 第三部分是「以分量迴歸法分析會計盈餘的時效性與穩健性」，實證結果顯示會計盈餘對好消息認列的時效性和對壞消息認列的穩健性會受企業當期的盈餘水準所影響。若企業當期的盈餘水準愈差，則會降低其盈餘的時效性，但是會提高其盈餘的穩健性。相反地，若當期的盈餘水準愈高，則會提高其盈餘的時效性，但是會降低其盈餘的穩健性。 / There are three issues in this dissertation. The first one is to analyze the yearly degree of competition and its variation in Taiwan’s banking industry with the Panzer-Rosse model. We find that the markets over the period 1996-2000 were characterized with monopolistic competition or perfect competition, while the system was characterized by monopolistic competition in 2001 and 2002 after we take into consideration the possibility of outliers. Furthermore, the results also suggest that the competition has declined in Taiwan’s banking industry. The second topic is to investigate the relationship between banking competition and the ratio of banks’ interest revenues to total assets. The results show that while the ratio of bank’s interest revenues to total assets is lower, the bank faces a more competitive market. Moreover, competitive pressures have been improved for banks with different levels of interest revenues over total assets in East Asia after the financial crisis occurred in 1997. About the final issue, we try to find whether firms’ contemporaneous earnings affect the timeliness and conservatism of accounting earnings and their relationship. Our results show that the degree of timeliness and conservatism of accounting earnings are relevant to the level of earnings. Specifically, firms with poor earnings will decrease their earnings in recognizing good news but increase the level of conservative accounting. On the other hand, the level of conservative accounting is a decreasing function of earnings while the timeliness in recognizing good is increasing in earnings.

本文研究漢語的連動結構。首先我們先將連動結構的定義做一個清楚的界定，之後再從動詞間的語意面著手，對連動結構中動詞間的語意關係，提出詳盡的說明與解釋。除此之外，根據連動句中詞彙的受限性以及動詞間的語意關聯性這兩個原則，我們再進一步將漢語的連動結構區分為四個類型。最後，我們從句法的層面切入來探討漢語的連動結構。我們認為不同的語意解讀是由於不同的句法結構所導致。 / This thesis investigates serial verb constructions (SVCs) in Mandarin Chinese. The serial verb constructions are often confused with other superficially similar structures; thus, the first objective of this study is to explicitly delimitate the definition of SVCs and to differentiate them from other structures. In addition, we will further explore the semantic relationship between the serial verbs and classify SVCs into several types according to the V1-V2 correlations, the independence between sub-events, and the lexical restrictiveness of the verbs. We will then analyze the syntactic relationship of the verbs. Finally, we also propose that there are two possible structures for SVCs in Mandarin. Chapter 1 is a brief introduction of the term “serial verb construction.” We will first go over its definitions, the functions it can convey, and the geographical distribution of languages with SVC. In Chapter 2, we will present the distinguishing characteristics of SVC and distinguish it from other similar structures. In Chapter 3, we will present different semantic correlations between the VPs. In Chapter 4, we will classify Mandarin SVCs into different subtypes based on the lexical and semantic criteria. Chapter 5 presents the tentative syntactic analyses of Mandarin SVCs. Chapter 6 concludes this paper.

在耐延遲網路環境下，訊息資料的傳送依賴於節點間因移動性而產生的間斷性連結，並使用「儲存並攜帶再轉送」的方式傳遞至其目的地，因此網路中各個節點的儲存空間以及與其他節點的「接觸關連性」將扮演訊息傳遞品質的重要因素。 本論文提出一以Flooding-based與Forwarding-based兩類路由協定為基礎設計結構、並加以擴充考量訊息優先權於轉發機制之三階段式路由演算法。其主要概念在於利用網路中節點的移動特性來週期性地預測節點與節點間未來的相遇人氣做為訊息散播時的分配權重、及以累計相遇時間之比率為接觸關聯性做為訊息是否進一步轉送之依據、最後並在訊息傳送順序上加入優先權排序的策略。根據與其他路由演算法的模擬實驗，顯示我們所提的演算法能有較高的訊息傳遞成功率、相對低的資源耗費、以及差異化訊息傳送服務的效能。 / Delay Tolerant Networks (DTNs) use the “Store-Carry-and-Forward” approach to deliver the messages to the destinations. It relies on the intermittent link that occurs when two nodes contact each other due to mobility. Therefore, the buffer and “contact association” of nodes are two important factors that affect the delivery performance. In this thesis, we propose a three-phase algorithm (SFMS: Spray and Forwarding scheme with Message Scheduling) that integrates the concepts of flooding-based and forwarding-based protocols, and considers message priority. The main idea of SFMS is to periodically predict the contact popularity and contact association among nodes, such that we can determine the fast message spraying and efficient forwarding strategy. Furthermore, we come up with a message scheduling mechanism to enhance the resource allocation. Simulation results show that our scheme has a better performance for delivering messages. Besides, it also achieves a differential delivery performance for different priorities of messages while maintaining a better resource allocation.

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.

以往有許多研究從內部人學經歷、性別、平均任期等外生變數去探討內部人與公司租稅規避之關聯性，甚少去藉由內生變數的面向去探討內部人與租稅規避之關聯性。因為個人的納稅資料難以取得，本研究藉由分析財政部訴願決定書的內容去衡量內部人個人是否具備租稅規避的傾向，而其中個人是否具租稅規避傾向的判斷標準是根據所得稅法第66條之8的規定。本研究的實證結果顯示，當內部人個人具租稅規避傾向時，其管理之公司租稅規避程度較高，可以推論其在管理公司時會採行較多租稅規避的政策。 / Many prior studies uses exogenous variables such as insiders’ educational background, gender and average serving year, to discuss the relation between insiders and tax avoidance. It is difficult to attain personal tax information, so this research analyze the administrative appeal decision from Ministry of Finance to measure whether insiders have the characteristic in avoiding tax. This research assume insiders have tax avoiding characteristic if insiders violate income tax law 66-8. The empirical result of this research shows that when insiders incline to avoid personal income tax, the company insiders serve avoid more tax. This research thereby infer insiders with tax avoiding characteristic adopt more tax avoiding policy when managing company.