The human eye is a complex optical system comprised of many components. The crystalline lens, an optical component with a gradient index (GRIN), is perhaps the least understood as it is situated inside the eye and as a result is difficult to characterize. Its complex nonlinear structure is not easily measured and consequently not easily modeled. Presently several models of the GRIN structure exist describing the average performance of crystalline lenses. These models, however, do not accurately describe the performance of crystalline lenses on an individual basis and a more accurate individual eye model based on anatomical parameters is needed. This thesis proposes an anatomically correct, individually customizable crystalline lens model. This is an important tool and is needed both for research on the optical properties of human eyes and to diagnose and plan the treatment of optically based visual problems, such as refractive surgery planning. The lens model consisted of an interior GRIN with a constant refractive index core. The anterior and posterior surface was described by conic sections. To realize this eye model, the optical and biometric properties of mammalian lenses were measured and the correlation relationships between these measurements were used to simplify the model down to one fitting parameter which controls the shape of the GRIN. Using this data, an anatomically correct individualizable model of the lens was successfully realized with varying parameters unique to each lens. Using this customizable lens model, customizable human eye models based on measurements of the entire human eye can be realized.

重要性（Materiality ）是審計過程中一個極重要但又很模糊不清的觀念。一方面審 計人員必須依據重要性來作專業判斷，但是另一方面又沒有任何準則來指導重要性判 斷。因此，審計判斷的品質經常良莠不齊，而投資大眾對查帳報告的信心也大為降低 。就因為這個綠故，所以研究審計重要性判斷成為一件刻不容緩的事情。 本論文採用Brunswik的透視模型（Lens Model）來研究重要性判斷。研究對象為某大 學會計系四年級的６０位學生，研究內容包括：（１）要求這６０位學生根據３個線 索（Cue ）來判斷一項存貨沖銷事件是否重要（這３個線索分別是該沖銷金額對淨利 百分比、對存貨百分比、以及對總資產百分比）；（２）研究這６０位學生的重要性 判斷策略（Judgment Policy ，使用統計ANOVA 與ω□）以及判斷的品質（Judgment Quality ，使用Stability 、Self-insight、與Consensus 三個指標）；（３）研究 穩定性（Stability ）、自我洞查力（Self-insight）、一致性（Consensus ）三者 之間的關係。 研究結果顯示學生的穩定性、自我洞查力、一致性均很低（其總平均分別為：．３９ ９７、．２０５０、．３８６９），而且個別差異很大（其標準差分別為：．４００ ８、．７３６９、．１８４８）。至於三個指標之間的關係也並不明確（穩定性與自 我洞查力、一致性的相關係數分別為：．０１９５、．２７４２，而自我洞查力與一 致性則為．０１０４）。

本研究旨在探討審計人員對薪資內部控制制度的判斷行為，經由透視模型的應用，以 描述審計人員的判斷政策，同時透過審計人員自我洞察力、判斷穩定性及判斷共識性 的測試，以衡量其判斷的品質。期能經此實證研究，增進對國內審計人員從事審計判 斷能力的了解。 另外，本研究並希望能找出可能影響審計判斷品質的因素，以謀可能的增進判斷品質 之道。因此，本研究同時也測試了職級及事務所規模對判斷品質的影響，以及自我洞 察力和判斷穩定性及判斷共識性間的關係。 本研究為人類資訊處理研究在審計方面的應用，因此在文獻探討中，對美國學界在人 類資訊處理方面的研究加以簡介，並對國內、國外相關的審計判斷實證研究作一彙整 。 本研究的受試者，係以隨機抽樣方式產生，包括大型事務所兩家及中型事務所五家之 各職級審計人員，共計６０員。問卷包括四大部份，第一部份為合夥人同意函及研究 簡介，第二部份為個案中虛擬公司的背景資料，第三部份為３２個薪資內部，控制個 案及６個用以測試穩定性的重複個案，請求受試者評估其內部控制制度的強弱，最後 並詢問其在判斷過程中對每個衡量因素倚重的程度，第四部份為個人資料。搜集之實 證資料經由電腦軟體程式處理。 本研究的實證資料顯示：國內審計人員的內部控制制度判斷，和美國一系列相關研究 的結果對照，國內審計人員在這方面的能力不遜於美國的審計人員。另外除共識性外 ，未發現職級或事務所規模對審計判斷品質有重大影響。

「重要性」是會計資訊提供的門檻，審計人員執行查核工作的目的在確保會計資訊的 品質，在查核過程中對事件重要性皂評估若有一致的判斷，則能提高會計資訊的可靠 性及比較性，進而提昇會計資訊的品質。 本論文係以透視模型的觀念性架構，探討審計人員對重要性判斷的政策及品質，並以 De Angelo 的擔保品效果理論為基礎，分析會計師事務所規模及審計人員職位對判斷 品質的影響。 研究個案為判斷存貨沖銷事件的重要程度以決定在損益表中單獨揭露。相關的線索為 沖銷金額對（１）淨利的比例，（２）存貨餘額的比例，及（３）資產總額的比例， 做３＊２＊２完全因子設計，以隨機方式選取不同規模事務所中不同職位的審計人員 六十人，進行當面的訪視及作答。 判斷模型的建立是採用變異數分析法，計算ω□值衡量各線索解釋差異的能力，研究 結果顯示： （１）淨利因素是多數受試者最重視的線索，但是各項線索所能解釋差異的能力較國 外研究結果為低。 （２）判斷品質衡量標準，判斷的共同一致性、穩定性及自我洞察力三者均較國外研 究結果為低，其中以自我洞察力與國外研究結果差距最大。 （３）事務所規模及審計人員職位僅對判斷的共同一致性有顯著的影響。

No description available.

Trust is a core construct of our social lives, influencing how we interact with other individuals that are part of our social circle. Whether at work, in teams, or with friends and family, trust influences how much information we exchange with the other individuals and how we interact as a dyad. Defined as risk acceptance behaviour in situations where there is dependency between the parties, trusting another person means accepting some risks to benefit from the social integration of tasks and knowledge. In an institutional environment, trust is a core component of teamwork dynamics, having a strong influence on team effectiveness and performance. Teams are the backbone of current industry, research, healthcare, and business domains. Teams have the power to increase the momentum of projects and tasks, and may also benefit from the collective body of knowledge brought by experts from different fields. Teamwork also brings new constraints to the interpersonal dynamic; for instance, a lack of interpersonal trust can deeply impact the performance and effectiveness of a team. Without trust, communication and interaction between team members can be significantly impaired, limiting the ability of a team to perform and to become effective. As teams move to non-collocated work, the development of trust is restricted by the limited media richness of communication channels. The perceptual mechanisms that compose the major part of the trust development process become constrained, as behavioural cues are not readily available through Computer Mediated Communication Systems (CMCSs). For this reason, virtual teams can suffer from low, fragile, and delayed trust, impairing team effectiveness and performance. Given the increasing prevalence of non-collocated teams, there is a need for the development of a toolset for understanding, measuring, and fostering trust in distributed teamwork environments. The existing literature provides only a partial understanding of the trust formation process and does not encompass a detailed description of the perceptual mechanisms that would help explain trust formation and allow the design of interventions tailored at targeting trust. I started by developing a model that explains trust formation and the perceptual mechanisms involved in this process, in which I also incorporate the distinction between intuitive trust and calculative confidence. The Human Factors Interpersonal Trust State Formation Model developed in this thesis helps explain the situational variability of interpersonal trust, a very important characteristic to consider when using the knowledge about trust formation to inform design. This model explains how researchers and practitioners can develop designs and interventions to foster trust based on increasing the perception of trust-building cues. Similarly, good trust metrics must capture both a measurement of trust between two people and provide information about how each trust cue influences the formation of the trust state. With the intent of incorporating situational sensitivity to a trust metric, I designed the Quick Trust Assessment Scale (QTAS), based on the NASA-TLX structure, using a combination of direct rating of subjective subscales of trust, with a pairwise comparison of each pair of subscales. I evaluated the QTAS using Crombach’s Alpha and Factor Analysis. The results showed high internal validity and identified one component for extraction from the metric, since this component focused on measuring a construct outside the interest of the QTAS. The QTAS is the first trust metric to be developed that includes a component to measure the situational variability of trust. The next component of this thesis focuses on identifying and testing ways to foster trust in a specific other through electronic communication. To achieve this objective, I initially conducted an ethnographic study to identify how team members foster trust in face-to-face collaborations and which trust cues are most often exchanged. In this study, I identified the effect of a third party on fostering trust (liaison) and five behaviours, or trust building cues, that were most used: recommendation, validation, expertise, social network, and benevolence/willingness to help. These five behaviours were later converted into interface design objects (trust tokens), in the form of badges, to be used in CMCSs and social network environments, acting as surrogates for the missing trust cues. The trust tokens were tested on simulated social network interfaces to identify the effects of multiple latent factors. Results showed that the use of the trust tokens is independent of gender, age, education level, and personality type. However, use was dependent on the type of risk the participants were facing and their cultural background. Although trust tokens are effective in fostering trust behaviour, there was not a unified solution for every type of situation. In order to further validate the situational dependence of trust decisions, I have evaluated two major variables of interest. Through experimental manipulation, I demonstrated the influence of (1) situational risk and (2) cultural background on the use of trust cues. These findings are of relevance for the design of systems that support the development of interpersonal trust as they raise the awareness of the highly variable nature of trust. In order for designers, researchers, and practitioners to successfully influence trust behaviour in teamwork environments, they need to include interpersonal trust as a variable of interest in the design requirements of systems that support teamwork, as well as carefully consider the impact of their interventions, as their interventions will influence variably, depending on the situation and target population. Ultimately, this research program demonstrates the importance of including interpersonal trust as a variable of interest in and as a requirement for the design of systems that support teamwork and collaboration.

Lorsque le système visuel est confronté à un nouvel environnement, un nombre trop important d’informations lui parvient en même temps. De façon précoce, avant tout mouvement oculaire, l’attention explore automatiquement la scène pour sélectionner les éléments d’intérêt. Des recherches récentes ont montré que cette exploration du champ visuel ne se faisait pas aléatoirement, mais se basait sur la saillance des éléments visuels. La saillance est une caractéristique qui émerge de la comparaison des éléments visuels entre eux, par exemple une fleur jaune dans un jardin de fleurs rouges va être considérée comme plus saillante que son voisinage. En permanence et de façon continue, une hiérarchie des éléments est établie à un niveau préattentif ; ils sont triés du plus au moins saillant, et l’attention se base sur cet organisation pour progresser dans le champ visuel. Les recherches présentées dans ce document avaient pour objectif d’investiguer les mécanismes de ce phénomène : quels sont les mécanismes cognitifs impliqués dans la progression de l’attention sur la base de la hiérarchie de la saillance ? Le présent document regroupe des articles qui cherchent à répondre à cette question grâce à des travaux en Psychologie expérimentale. Par ailleurs, de nombreux travaux de Psychologie, Neurophysiologie et Neuroimagerie se sont penchés sur le substrat neural de l’attention visuelle et ont révélé un ensemble de structures clés qui sous-tendraient les mécanismes responsables des fonctions attentionnelles. Cependant, vis-à-vis de la progression de l’attention sur la base de la saillance, seule une étude récente a pu apporter des indices quant au rôle de certaines voies visuelles. Les recherches présentées ici avaient donc également pour objectif de définir ces voies visuelles et les structures corticales et sous-corticales qui les composent, pour investiguer leurs rôles dans la hiérarchie de la saillance et la progression de l’attention. Le présent document regroupe des travaux qui ont exploré ces aspects par le biais de l’approche Psychophysique et Electroencéphalographique. / When confronted to a new environment, the visual system faces too much information intake and cannot process it all at once. Before any eye movement, early automatic attention explores the visual scene in order to select relevant items.Recent research revealed that the exploration of the visual scene is not a random process, but is based on the respective saliency of the items in the field. Salience is not a characteristic of an item per se but is emerging as a result of the comparison between an item and its visual neighborhood. For instance, a yellow flower in a garden of red flowers will be considered as more salient than the others in its visual neighborhood. Thus, a hierarchical ordering of the items is continuously established in a preattentive stage, and consists in a sorting of every element from the most to the least salient. Attention, then, relies on this hierarchy to progress in the visual field. The present dissertation had for objective to investigate the cognitive mechanisms involved in this phenomenon: what mechanisms support the salience-based progression of visual attention? Several papers are reported here and explored this question with experimental Psychology.Moreover, numerous works in Psychology, Neurophysiology and Neuroimaging took interest in the neural substrate of visual attention and revealed several key-structures that would subtend the mechanisms involved in attentional functions. However, when it comes to the salience-based progression of attention, only one study could bring cues of the involvement of certain visual pathways in this phenomenon. Another objective of the present dissertation was to define the cortical and sub-cortical structures that constitute those pathways, in order to explore their roles in the salience-base progression of attention. Several papers in the present report are investigating this aspect through Psychophysics and Electroencephalography studies.