傳統的語言教學，著重於語言技能的學習成效，忽略語言功能的重要性，對於新興學科華語教學而言此一現象尤為明顯。為使華語學習者使用目標語時，其正確性與適切性能獲得均衡的提升，因此本研究以語言功能理論為基礎，進行語言功能教學實驗，並預期其語言功能學習成效將對華語/華人的態度帶來正向改變。 本研究以2011年寒假華裔青年短期語文班的11名學員為對象，進行研究與教學實驗，學員來自紐澳，均以英語為第一語，華語能力為該營隊次高級程度。教學分實驗組與對照組，兩組語言形式教學的部分由該語文班同一名教師進行教學；語言功能部分由研究者對實驗組進行教學。教學實驗內容以影響語言風格之不同正式程度的語碼形式為切入點，運用歸納法引導學生發現5種語碼形式的規律，並運用演繹法教授擇用的原則。 本研究共設計4份問卷，以調取研究所需之資料。包括受試者的基本資料、對華語/華人的態度、華語學習成效（含功能與形式)以及華語學習動機。其中針對態度與學習成效進行前後測。 經數據統計分析，本研究大部分的假設都獲得了驗證，包括：（1）語言功能的觀念可以透過課堂學習獲得；（2）語言功能教學可提升受試者對語言功能的注意；（3）語言功能的學習成效高，其語言形式的學習成效也提升；（4）受試者的華語功能學習成效、華語使用頻率、華人文化背景為正相關。至於受試者的華語功能學習成效與華語學習動機之間的關係則未獲驗證。但是透過個別訪談，實驗組學生都對此次教學活動持肯定態度。 本研究的結論是語言功能可以透過堂內系統化的方式進行教學，教學後改善了對華語/華人的語言態度，足證語言功能教學的必要性。此外本研究為語言功能教學建立了可用的教學設計，並對華裔的背景與其華語學習情況有更具體的了解：（1）華裔青年使用華語的頻率在對象、地點與話題的範疇中，以對象為主導；（2）華裔青年與華人傳統文化之間的關係是疏遠的；（3）華裔青年的華語能力與華語使用頻率、華語能力與對華人文化的理解、華人文化的理解與華人態度成正相關。 本研究在第四章中也對華裔華語教學提出各種具體建議，大致可歸納為：（1）教學設計應考量華裔在不同範疇中使用華語的頻率；（2）將節慶儀式操演納入教學，並重視清明節的介紹；（3）除了教材內的書面語/口語語碼形式的對照，也可由學生蒐集真實語境中的書面語語料進行補充教學。

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.

本論文以語意學、認知語言學及心理語言學的觀點，探討中文名詞的多義現象。本篇論文討論詞彙多重意義的語言及心理語言表徵，並研究詞義如何在心理詞彙庫中被擷取。 文中藉由認知語言學者Tuggy（1993）所提出的認知語意架構，及詞彙語意學中「同形異義詞（homonymy）」、「一詞多義（polysemy）」及「模糊意義（vagueness）」等觀念之區辨，探索詞義之本質。本文所談之意義（sense）根據Ahrens（1999）之定義有以下三個特性：（1）意義非轉喻（metonymy）或部分/全體（meronymy）之延伸，但可以是隱喻性延伸；（2）意義之間的延伸關係無法由在同類名詞中直接以規律獲得；（3）除非特意，一詞的不同意義不會在同一語境中同時出現。 針對詞彙辨識歷程的語意效應，本論文有三大研究主題--意義數目效應、意義相關性效應及相對意義頻率效應。各效應之預測如下：「意義數目效應」認為意義數目較多的詞彙在詞彙判斷作業（lexical decision tasks）中比較容易辨識；「意義相關性效應」認為當一個詞的意義之間的相關性較高時，該詞的辨識時間亦會較快；「相對意義頻率效應」則認為一個詞意義之間頻率差異程度越小，該詞越有歧義之特質，也因此越容易辨識。 本研究旨在以實證方式探討這些語意向度在詞彙辨識歷程中所扮演的角色。由受試者提供200個中文名詞的意義並決定意義間的相關性；進行電腦詞彙判斷作業，得到辨識每個詞所需的反應時間；再由統計考驗反應時間來驗證各效應。 本研究結果發現只有「意義數目效應」達顯著水準，意義數目較多的詞彙在詞彙判斷作業中比較容易辨識。此一效應支持心理詞彙庫的隨機觸接模型（random access model）及平行觸接模型（parallel access model）並駁斥「序列搜尋模型（serial access model）」。 / This thesis studies the multiple senses of Chinese nominals from semantic, cognitive linguistic, and psycholinguistic viewpoints. It discusses the linguistic and psycholinguistic representations of a word's multiple senses, and the access of these senses in the mental lexicon. The nature of lexical meaning is examined by discussing lexical semantic notions such as homonymy, polysemy, and vagueness, and by introducing Tuggy's (1993) cognitive linguistic representation of a word's multiple lexical meanings. The "senses" of a word are defined according to the lexical semantic theory of Ahrens (1999) as having three properties: (1) A sense is not an instance of metonymic or meronymic extension, but may be an instance of metaphorical extension. (2) The extension links between two senses cannot be inherited by a class of nouns. (3) Senses cannot appear in the same context (unless the complexity is triggered). This thesis specifically looks into three semantic effects on word recognition, including the word's number-of-sense (NOS) effect, the effect of sense relatedness, and the effect of relative sense frequency. The predictions of these effects are as follows: The NOS effect predicts that words with more senses are recognized faster than those with fewer senses. The effect of sense relatedness predicts that words with more closely related senses are easier to recognize than those with distantly related senses. The effect of relative sense frequency predicts that words with equal sense frequencies are more easily recognized than words with unequal sense frequencies. This research aims at empirically verifying these three effects during the recognition of isolated lexical items. Subjects generate the senses of 200 Chinese nominals, and rate the relatedness among these senses. Lexical decision tasks are conducted to obtain the reaction times required to recognize each stimulus item. The semantic effects are verified by comparing the reaction times of different groups of experimental stimuli. The experimental results confirm only the NOS effect, giving support to the random and parallel access models of lexical access, and refuting the serial access model of the mental lexicon.

隨著高科技產業的興起，電子產業因應市場快速與客戶滿意度的高度需求，供應鏈物流業的快速發展，使得傳統運送模式之風險形態產生戲劇性的變化，損失頻率及損失幅度均已隨著運籌模式物流的風險由傳統運輸Door to Door構成線性的低度風險，轉變為Hub、組裝中心、物流倉庫、承攬人、次承攬人等複雜的關係方所構成，網狀物流模式的高度風險區塊。而運輸保險長期以來處於保險業者、保險經紀人的惡性競爭市場，高科技電子業基於風險成本考量，強勢壓縮保險費，使得電子業運輸保險損失率居高不下。 本研究透過個案電子公司之重大損失案例研究，歸納高科技電子業物流損失的發生原因，提出核保、理賠管理、及物流倉庫、運送人損防、管理建議供保險業界，物流業者參考。 未來，保險業面對全球運籌業物流風險經營，除積極運用核保策略，加強同業間的共保協商機制，以分散風險外，針對此特殊業務的核保應加強倉庫管理人風險查勘及物流運送人之委任規範、以達到風險預防之效果。更重要的是，保險經營者應修正，以利潤導向的經營理念代替市場佔有率的迷思，方是杜絕市場惡性競爭的根本。 關鍵字：電子業、全球運籌、供應鏈、風險管理、 損失頻率、損失幅度、核保策略、理賠管理、 損失率。 / With the blooming growth of high-tech industry, the electronic industry pursued for swiftness and clients satisfaction as well as the fast development of logistics business, risk of cargo distribution had transformed from the traditionally low-risk lineal “door to door” model to a high-risk complex structure of network composed by Hubs, Configuration Centers, warehouses, contractors, and sub-tractors. Moreover, the intense competitiveness among insurers and insurance agents as well as the cost-down strategy on cargo transit insurance premium of high-tech companies even make the loss-claim ratio have stayed high for such a long time. By studying cases of specific high-tech company claiming for great loss amount, we herby conclude several main causes of loss during transit and bring up suggestions on Underwriting, Claim Adjustment, Logistics Warehouse, Carrier Loss Prevention, and Logistics Management for your reference. In the future, in terms of risk management and diversification, we should not only aggressively adjust our underwriting strategy, enhance co-insurance policy but also strengthen investigations on the warehouse staffs and designate supplier adequate responsibilities. Besides, what’s more important is to alter the myth of being purely interest-oriented and to discard the thought of expanding market percentage by cutting prices, only then we could really make a sound foundation at the market instead of suffering malignant competition with each other. Key Word：Electronic Industry，Global Logistic，Supply Chain，Risk Management，Loss Frequency，Loss Severity，Underwriting Strategy，Claim Management，Loss Ratio。