知識分享是實現成功知識管理的關鍵步驟，然而在公共組織中的成員，當他們去分享自己的知識時，不僅需要花額外的時間和努力之外，甚至可能還會減少他們自己在組織中的權力地位和競爭價值，因此將成員個體的知識轉換組合成組織整體的知識，相形之下會更不容易達成。故本研究的目的在於瞭解哪些因素會影響公共組織成員中的知識分享行為，因此本研究模式中的構念係根據社會交換理論、社會資本理論以及計畫行為理論為基礎。 / 本研究根據這些相關理論所提出之構念發展出涵蓋社會心理(例如外在報酬、預期互惠及樂於助人)、組織系絡(例如認同、信任及支持分享的規範)以及資訊科技(例如資訊科技使用)等三組因素層面的整合性研究模式，並認為這三組因素層面下的變數都會影響成員的知識分享行為。而本研究對象為台北市政府所屬之一級行政機關單位的員工，經過叢聚隨機抽樣後，抽出16個市府所屬之一級行政機關單位中850位受訪者，有效問卷數為524份。而本研究採取結構方程模式(SEM)途徑來檢定本研究模式之假設關係與模式配適程度。 / 研究結果除了發現本研究模式配適度良好外，也發現模式內生變數部份中的知識分享意圖與知識分享行為有高度的正面影響關係，而知識分享的態度、主觀規範與行為控制認知對於知識分享意圖也有正面的影響關係。而模式外生變數部份，預期互惠、樂於助人和組織認同感對於知識分享態度有直接的正面影響；此外組織信任和支持分享的規範對於知識分享的主觀規範有直接的正面影響；還有資訊科技使用對於知識分享的行為控制認知有直接的正面影響，而令人訝異的是在本研究中的外在報酬對於知識分享態度卻是直接的負面影響。 / 因此基於這些研究結果的發現，認為增加員工間的知識分享行為和參加知識分享活動是和正面的社會互動文化有所關聯，因此除了型塑出彼此相互信任、認同的組織氣候或文化之外，也必須建構出易於知識分享的組織規範(如創新、團隊合作和尊重多元價值等)。然而知識分享主要是人與人之間的社會交換活動，因此還要強化成員分享知識的內在動機(如樂於助人)。所以鼓勵公共組織中的管理者和員工彼此間能夠保持頻繁的社會互動，以建立彼此間的人際信任與預期互關係，還有對組織整體的認同與信任，以促使成員產生分享知識的意圖。最後給組織中的公共管理者與政策制定者一個啟示，知識分享還是需要有一個知識分享環境或文化，因此管理者應該確保有效地創造出易於知識分享的環境或文化，以促使知識分享行為的產生。 / Knowledge sharing is a critical step for successful knowledge management. However, sharing knowledge not only requires time and effort but also reduces value or power in the public organization. Therefore, individual’s knowledge does not transform easily into organizational knowledge. The purpose of this study is to develop an understanding of the factors affecting the individual’s knowledge sharing behavior in the governmental context. The research model includes various constructs based on social exchange theory, social capital theory , and the theory of planned behavior .Hence, this research developed an integrated theoretical model and unveiled three sets of critical factors: psychological(extrinsic rewards, reciprocal relationships, enjoyment in helping others), organizational (identification ,trust , pro-sharing norm)and technological(information technology usage) that are believed to affect the knowledge sharing behaviors. Data collected from 524 employees in Taipei City Government were conducted to test the research model using the structural equation modeling (SEM) approach. / The results of the study provide empirical support for the overall structure theorized in the research model. Knowledge sharing behavior was predicted by the employees’ intention towards knowledge sharing and perceived behavioral control. Knowledge sharing intention in turn was predicted by employees’ attitude towards knowledge sharing, subjective norm and perceived behavioral control. The employees perceptions of reciprocal relationships, enjoyment in helping others and identification were positively associated with favorable attitude towards knowledge sharing. The perceptions of extrinsic rewards exerted a negative effect on the attitude. Organizational trust and pro-sharing norm positively influenced employees’ subjective norm. Additionally, information technology usage was positively associated with high levels of perceived behavioral control towards knowledge sharing. / Based on the findings, the study indicates that an increased effort to encourage employees to participate knowledge sharing activities is associated with a positive social interaction culture. Specifically, reinforcing individual’s intrinsic motivation and creating an organizational context characterized by trust, identification and pro-sharing norm are likely to encourage both management and employees to socialize and interact frequently with each other by means of driving knowledge sharing intention. Finally, the study has implications for public manager and policy maker to formulate policies and appropriately to ensure the effective creation of a knowledge sharing culture.

論文名稱：公司信用風險之衡量 校所組別：國立政治大學金融研究所 畢業時間：九十年度第二學期 提要別：碩士學位論文提要 研究生：林妙宜 指導教授：陳松男博士 論文提要及內容： 信用風險一直是整體金融環境非常重要的一環，銀行授信、商業交易、投資評估，都會對信用風險做仔細的研究與評估。本論文以台灣的公司為樣本，採用會計財務比率與股票價格，主要兩項反映公司體質的資訊，建構信用風險模型，期望能提供台灣公司信用風險衡量上，公正而有效的指標。 以財務比率為基礎的區別分析模型，選取變數為獲利能力指標的常續性EPS、現金流量指標的現金流量對負債、成長率指標的盈餘成長率、償債能力指標的負債比率，與經營能力指標的平均收帳天數，這五項財務比率涵蓋企業繼續經營與財務狀況的各個層面。區別分析模型在財務危機前一年可達正確分類率91．67%。 以股票市場價格為基礎的選擇權模型，可由每日之股票價格求算出預期違約機率，將市場對公司價值的衡量轉化為信用風險的程度，能即時掌握公司體質的變化，做出適當之因應。 關鍵字：信用風險、財務危機、會計資訊、財務比率、區別分析、股票價格、選擇權模型、預期違約機率 / Title of Thesis: Corporate Credit Risk Measurement Name of Institute: Graduate Institute of Money and Banking, NCCU Graduate Date: June, 2002 Name of Student: Lin, Miao-Yi Advisor: Dr. Chen, Son-Nan Abstract: Credit Risk has been the great concern in the financial market. Before the bank grants a loan or the company makes deals and investment, they first consider the credit risk of the conterparty. The empirical study tries to construct the credit risk models based on the public firms in Taiwan. Using financial ratios and stock prices, the two main sources of corporate financial information, we expect to provide a fair and efficient indicator to measure the corporate credit risk in Taiwan. In the discriminant analysis based on accounting data, the model chooses five financial ratios that cover the corporate operation and financial situation. They are earnings per share, operating cash flow to total debt, equity substantial growth rate, and average days to accounts receivable. The discrimanant analysis model can accurately classify 91.67% of the data as being default or solvency one year before the financial distress. In the option pricing model based on stock prices, the expected default probability can be solved by daily stock prices. In this model, how the market values the firm is turned into the level of credit risk, which can help us catch the changes of corporate soundness and make proper responses. Keywords: Credit Risk, Financial Distress, Accounting Data, Financial Ratio, Discrimanant Analysis, Stock Prices, Option Pricing Model, Expected Default Probability

很多行為的建構基礎是來自酬賞動機，而個體的行為表現通常是動態的歷程，其中對酬賞物的“價值”比較，是決定行為是否輸出或輸出多少的重要關鍵。在鼠類的動物行為模式中，可以利用甜液舔飲來進行這種對比(contrast)歷程的實驗。在受試可先後獲得兩次舔飲機會的實驗情境中，若兩管濃度皆為4%的蔗糖液先後間隔特定時距出現，受試會隨訓練天數增加而增加對兩管糖液的舔飲表現。若第一管4%蔗糖液之後會呈現濃度較高的32%蔗糖液，受試舔飲第一管同為濃度4%蔗糖液的表現會隨訓練天數增加而先增後減。這兩組受試對第一管糖液的舔飲量差異，即稱為預期性對比效果。一般認為此現象是受試等待與預期較高酬賞價值的糖液，而抑制當前較低酬賞價值糖液的舔飲。過去對此現象的研究主要關注在行為層面的探討，然而其相關神經機制的研究並不多，本研究的目的即在於探討與習得或形成預期性對比行為有關的神經機制。一般認為預期性對比效果的習得包含多階段的歷程，可能與多種心理行為面向有關，因此很有可能是經由多元性的神經機制參與。預期性對比效果的形成與否與兩糖液呈現的間距長短有很大的關係。本研究實驗一以0.5分鐘、2分鐘以及6分鐘三個不同的糖液間距引發的預期對比效果，從當中選取可有效形成預期性對比效果的0.5分鐘為實驗二糖液間距的依據。實驗二分別以興奮性神經毒素破壞依核核心區、眶前額皮質區以及杏仁體基側核區等三個神經區域。結果顯示杏仁核基側核區破壞不影響預期性對比效果的習得，而依核核心區以及眶前額皮質的破壞使受試無法習得預期性對比效果。綜合以上結果，預期性對比效果的習得是依靠有效的糖液呈現間距去進行酬賞比較，腦中依核核心區及眶前額皮質區與該種對比有關。 / Many types of behavior are constructed on the basis of reward motivation, which can be run in dynamic processes. Among those processes potentially involved, the reward comparison is a key determinant for the magnitude of behavioral output. The licking of sweet solution in the rat can be used as an animal model to investigate the contrast effect derived from reward comparison. In which, the subjects presented two sweet solutions in a sequential order each day may suppress intake of the first solution if the second solution is preferred. This phenomenon is termed anticipatory contrast effect (ACE). It is hypothesized that ACE could be built via an inhibition process associated with subject’s waiting for a preferred solution as presented by a less preferred solution. Most of the previous studies were mainly focused on the behavioral aspects of ACE. The present study intended to investigate the neural mechanisms of ACE. In considering that the formation of ACE requires multiple-stage processes, this study presumed that more than one brain area could be involved in mediating those psycho-behavioral processes. Experiment 1 was intended to establish behavioral model by manipulating the effectiveness of different inter-solution interval (ISI; 0.5, 2.0, and 6.0 min). The results showed that the ISI of 0.5 min is the critical parameters for the successful formation of ACE, which was then applied in Experiment 2. Experiment 2 investigated the effects of excitotoxin lesion conducted by ibotenic acid in the nucleus accumbens core (NACc), orbitofrontal cortex (OFC) or basolateral amygdala (BLA) on the acquisition of ACE. The result showed the rats with NACc or OFC lesion significantly failed to acquire ACE, but no such impairment appeared to BLA lesion. Together, these data suggest that the formation of ACE is depended upon the ISI leading to an effective reward comparison, and the NACc or OFC is involved in such a contrast processing.

本研究之主要目的在於探討影響主管人員對於360度回饋態度以及行為改變意圖的相關因素，這些因素包括回饋預期一致性、程序公平、組織支持、個人特質（內外控及成就動機）等。 本研究樣本為國內某建築業之主管，其中初階主管23人，中階主管51人，高階主管5人，共計79位主管。研究結果發現，程序公平、組織支持、與360度回饋態度、及行為改變意圖之間皆具有顯著的正相關；內外控與360度回饋態度及行為改變意圖之間皆不具有顯著正相關；成就動機與行為改變意圖之間具有顯著正相關，但與360度回饋態度之間並不具有顯著的正相關。變異數分析結果顯示，不同回饋預期一致性的受評者，其在360度回饋態度方面有顯著差異存在，然而在行為改變意圖上卻並未有顯著差異。此外，逐步迴歸分析結果顯示，以程序公平對於360度回饋態度的解釋變異量為最高（41%），而以360度回饋態度對於行為改變意圖的變異解釋量為最高（21％）。 本研究並進一步指出研究之限制，以及後續研究可以針對影響行為改變之相關因素、與組織文化等議題進行更深入的探討；此外，對於有意推行360度回饋之企業組織，本研究亦提供多項具體實務上的建議。

胰島素自我注射是第二型糖尿病的重要治療方法。然而，許多病患的心因性胰島素抗拒（PIR）使他們拒絕胰島素治療，因而導致血糖控制不良。本研究目的即嘗試找出影響第二型糖尿病患者接受胰島素治療與否之可能因素。我們採用計畫行為理論（TPB）為基本架構，此理論主張「態度」、「主觀規範」、「覺知行為控制」三個變項可決定對某行為之意圖，而意圖可預測此行為之發生。此外，我們將情緒變項整合進TPB架構中以提昇預測力，包括「同時情緒」（對行為本身當下之心理或生理反應）與「預期情緒」（預期未來行為之後果成真時的情緒反應）。我們採自陳式問卷，橫斷研究設計，總計457位目前未使用胰島素之第二型糖尿病患者參與研究。階層迴歸分析結果，三個TPB變項（態度、主觀規範、覺知行為控制）均顯著預測胰島素治療之意圖，可解釋39.1%變異量；加入情緒變項後，整體模式解釋力提昇，可解釋43.2%意圖之變異量，「負向同時情緒」及「負向預期情緒」均為顯著預測因子。比較血糖控制較佳（HbA1C < 9%）與血糖控制較差（HbA1C ≧ 9%）兩組受試者，「負向同時情緒」是研究模型中唯一有顯著差異之變項。本研究結果顯示TPB可成功應用於解釋PIR，而情緒變項之影響亦不容小覷。 / Insulin injection is an important treatment in the care of type 2 diabetes mellitus. However, psychological insulin resistance (PIR) has long been an obstacle for many patients to achieve optimal glycemic control. The purpose of this research is to identify the influencing factors in decision-making process of type 2 diabetic patients whether or not to undergo insulin therapy. We adopted the theory of planned behavior (TPB) as our theoretical basis, which argues attitude, subjective norm and perceived behavior control (PBC) are determinants of behavioral intention, and intention is the precursor of behavior. Besides, we integrated extra emotion variables into TPB, which were anticipatory emotion (immediate psychological and physical responses toward the behavior itself) and anticipated emotion (affective responses expected to be experienced in the future when behavioral outcomes occur), to expanded the predictive power of research model. A cross-sectional questionnaire study design was employed, and a total of 457 currently not using insulin type 2 diabetic patients participated in this research. The hierarchical regression analysis revealed that all three TPB variables (attitude, subjective norm, PBC) significantly predict intention to use insulin, which account for 39.1% variance of intention. After the addition of emotional variables, the research model explains intention variance up to 43.2%, with negative anticipatory emotion and negative anticipated emotion being significant determinants. In the comparison of better glycemic-control (HbA1C < 9%) and worse glycemic-control (HbA1C ≧ 9%) participants, negative anticipatory emotion is the only variable in our research model significantly differs between both groups. The results of this research indicate not only TPB is a useful framework in realizing PIR, but also the impact of anticipatory and anticipated emotions cannot be overlooked.

本研究以台灣上市櫃公司及分析師投資報告為研究對象，探討會計師忙碌程度與審計品質之關聯性，以及產生學習或互斥效果。審計品質以裁決性應計項目、財務報表重編及迎合或擊敗分析師預期三種特性進行分析。 研究結果發現，會計師忙碌程度與裁決性應計項目、財務報表重編及迎合或擊敗分析師預期皆呈現顯著負相關。此結果表示，會計師忙碌程度愈高，受查公司管理當局進行盈餘管理之可能性愈低。本研究藉此結果推論，會計師忙碌程度愈高，透過累積查核經驗，促進知識改善，產生正向的學習效果，進而提高審計品質。 / This thesis examines the association between the busyness of auditors at partner level and audit quality and whether the association stems from learning effect or crowding-out effect, by using the listed firms’ data and the analysts’ reports in Taiwan. I use the following three measures of audit quality to examine my hypotheses: discretionary accruals, financial restatement, and meet or beat analyst forecast. The empirical results indicate that firms experience lower discretionary accruals, are less likely to restate financial statements and have lower likelihood of meeting or beating analysts’ expectations when auditors are busier. The results are consistent with the notion that auditor busyness is positively related to audit quality. Taken together, the findings provide strong evidence in favor for learning effect rather than crowding-out effect of auditor busyness. Further analyses reveal that the results remain unchanged, regardless of lead auditor busyness or concurring auditor busyness.

2005年4月號The Econonist 經濟學人週刊的封面刊登: 'Power at last - How the internet means the consumer really is king (and queen). ' 沒錯！消費者是國王的時代來臨了！消費者在網際網路上可以隨時隨地取得更多、更有價值的消費訊息，以極低的成本，應用網路中各種透明的消費資訊，任意的改變消費的抉擇，史無前例的表達出有別於過去被動接受產品的主動消費力量，消費利益也確實受到保護，因此以資訊為基礎的行銷策略就是消費者導向策略(Glazer,1997)，呼應了經濟學人週刊的聳動標題；本研究即証明了在獲得充分且有價值的消費資訊，對消費者在進行消費決策與行為時，是具有「主動的」改變力量，因此提供消費者更豐富的消費資訊，也必定能保護更多的消費者利益。 當新的資訊處理技術與傳播媒體出現，或是由某種新工藝的創造與發展，進而改變現存的政治、經濟與文化、風俗產生新的變遷將對消費行為，產生戲劇化影響(Innis, 1951; McLuhan, 1964)，原因在於消費者在面對嶄新而且陌生的消費環境，所採取維護自身消費利益的因應之道；本研究引用學者 Kahneman and . Tversky 提出的「預期理論」（Prospect Theory)，以及Barry Schwatz（2004）提出的「經驗效用」（Experienced Utility）、「期望效用」（）、「記憶效用」（Remembered Utility），因為以人類基於維護自身利益為出發點，方能準確反映出消費者的行為，洞察消費變化的先機；特別是在網際網路平台上對此議題的研究，本研究尚屬先例。 企業經營的成敗可由她與客戶關係的良莠顯現，衡量客戶關係最重要的指標就是：企業是否能由與消費者在消費流程互動中（關係），掌握所留下的足跡（資訊），加以解讀應用並促進消費者再消費，如此資訊的應用就是 Rashi Glazer所稱的企業「關鍵資產」，反映出不斷促進產品、服務交易的要素( Glazer,1997)：如果廠商忽視此變化，影響所及，失去的將不只是企業經營的「關鍵資產」，甚至還會被消費者「主動」的遺棄；因此，在企業經營的研究中，能將劇變如此的消費行為與決策，研究出可遵循與掌握的模式，相信對廠商競爭力的提升有莫大助益。 本研究的貢獻呈現在CORM-PET模式，也就是展現消費者是如何表達他「主動」消費力量的軌跡；試想，當企業發現消費者表示喜歡你的產品卻無消費行動，在過去對企業的影響並不明顯，因為同行也不知道何以如此（無資訊）！但是面對資訊處理能力百倍於過去的今天，能經由對資訊精準處理與應用，知道其中原因的廠商將嶄露頭角；CORM-PET模式就是我們提出能解釋消費行為何以如此的模式，以及能精確應用當前處理資訊的能力，解讀消費行為留下的資料轉為有力的應用資訊，幫助供需雙方在新興「資訊經濟時代」的市場交易中各取所需。 關鍵詞 消費者導向、預期理論、期望效用、記憶效用、經驗效用、稟賦效用、定錨效用、框架效用、消費風險、消費價值、頂端效用、可得性捷思法 / The front cover title of The Econonist magazine (April of 2005) read ' Power at last-How the internet means the consumer really is king (and queen). ' Consumers can obtain more valuable consumption information whenever and wherever in the internet, this shows unprecedentedly consumers’ active consumption strength which is different from their passively accepted the products in the past. Consumers can use the transparent price information in the network with the extremely low cost, and are free to choose any consumption. Consumption interests are also really protected, so the marketing tactics based on information are that consumers lead tactics (Glazer, 1997), which echoed the title of the The Econonist magazine. This research has proved that valuable and sufficient consumption information for consumer while making consumption decision provide active power of change. Therefore, offering more abundant consumption information to consumers can certainly protect more consumers’ interests. Enterprises’ relation with customers can reflect the success or failure of their management. The most important criteria of the relationship are whether both enterprises and consumers can keep enough track in the consumption procedure to facilitate the same consumer to consume again. This is what Glazer (1997) said ' key assets ' of enterprises, which reflect key elements to promote products, service trade constantly. If the owner ignores the fact that information changes consumption decision and behavior, he or she will lose not only ' key assets ' of enterprises, but also can be abandoned by consumers. So if academic research of enterprise management can figure out the model of drastic change of the consumer behavior and decision, which can be followed and grasped, manufacturer's competitiveness will be greatest improved. The change of consumption decision and behavior is because the consumer guided by information in the face of brand-new and strange consumption environment (network market) to adopt and safeguard self-consumption interests. Historian and mass communication scholar (Innis, 1951; McLuhan, 1964) point out such a change, as new materials treatment technology and media appear or new craft created and developed can change extant politics, economy, culture and custom. Other scholars maintain one after another that must extend the value concept of the customer in the past to apply to the business activity in the internet network (Keeney, 1999; Keeney, 1992; Rayport, Sviokla, 1994). All the scholars’ academic researches of mankind’s protect one's own interests over the years, the most excellent theories are 'Prospect Theory' by Kahneman ＆ Tversky. Schwatz’ (2004) 'Experienced Utility ', ' Expected Utility' , ' Remembered Utility '. We adopt the academic research of above-mentioned scholars, as the foundation of developing this research, because the academic research is based on mankind’s safeguarding one's own interests, which is different from others are on roles development. This research based on this kind of research to develop more concrete consumption behavior, especially the consumer behavior on the internet network platform, still belongs to the precedent. The contribution of the study appears in CORM-PET model, which represents how consumers express their initiatively consumption power. Just try to think that when the enterprises find that consumers like your products but not having the consuming action. There was not obvious in the past influence enterprises’ for the counterparts had no idea about the reasons. But information handling ability hundred times to the past today, the manufacturers who can process and apply with information accurately, and know the whys and wherefores will show up prominently. The CORM-PET model we proposed helps to explain how the consumer behavior like this pattern, dealing with information accurately, to understand the materials staying behind in consumer behavior transferring to powerful application information, to help both. Key words: Consumer orientation, Prospect theory, Expected utility, Remembered utility, Experienced utility, Endowment effect, Anchor effect, Framing effect, Consumer risk, Consumer value, Peak effect, Availability heuristics

主體性，是作為相對於客體性而言之主觀存在，且同時是作為在客體性中的客觀存在。如此一種普遍地可能存在於一切認識活動中的雙重存在狀態，正是所謂的「主體性的悖論」。而根據胡塞爾現象學式的沈思回溯考察，這樣一種可能的悖論形態之形成的原因，無非就出於主體多少偏執「客觀存在性先行存在」作為認識活動的理所當然性的前提之故。因為此種由主體對客體性存在與否具有著強烈興趣而產生出的偏執，總是讓主體在對「客觀存在性如何先行存在」此一問題少有深思的情形下，或是有所盲目或是有所扭曲地將自身多少誤解為關聯於客體而共同存在於客體性之中，且同時還多少將此種主體-客體的關聯當作兩者間具有某種平行類比意義的根據，甚而多少誤解主體是客體的類比存在性且可來自於對客體的存在性進行抽象而得之補充抽象的東西。如此一來，不僅主體固有的本質存在方式多少被化約遮蔽地客體化了，客體作為主觀的被給予東西的意義也多少被片面地簡化了，甚至還有那種由最深刻的不可理解的悖論危險性，所帶來之「客觀存在性如何能被主觀地認識」此一非比尋常的認識活動/知識（真理）之謎。而根據胡塞爾現象學式的沈思回溯考察，唯有通過徹底的「懸擱」來全面克制對客體性存在與否的強烈興趣，主體的目光才能完全解除指向客觀存在性的束縛，而以自由的反思活動來真正深入自身的主觀存在性之中，「無悖論地」揭示出自身「如何」以固有的本質存在方式主觀地認識到一切作為客觀存在性之主觀被給予的「事物本身」。