本文研究並比較義大利文、西班牙文、英文和華語女性笑話。目的是探討這四種語言中，女性笑話的內部構造及笑點的結構和它們所呈現出來的女性特質。首先，笑話從不同的網站中篩選出來，接著，笑話結尾警語的內部構造和它們所呈現的女性特質是以「失諧─解困理論」(Incongruity-Resolution Theory, Shultz, 1972)、「語意同位素─分離模式」 (Isotopy-Disjunction Model, Attardo, 1994) 和「融合理論」(Blending Theory, Fauconnier and Turner, 2002) 作為理論架構來探討。之後，自填式問卷分別分發給三十一位義大利和台灣的男受試者以討論男性對女性的觀點是否與女性笑話中所呈現的女性特質相似。
論文之研究問題為：(一)哪些元素組成義大利文、英文、西班牙文和華語笑話之結尾警語？這四種語言是否有相似或相異之處？(二)女性笑話所呈現的女性認知觀念為何？(三)男性看待女性的觀點是否與女性笑話所呈現的女性特質相似？此傾向對性別笑話有何提示？
研究結果顯示：(一)女性笑話笑點呈現的幽默可分為12大類別；義大利文、英文和華語笑話主要是以重複內文來表示笑點，而西班牙文則是以回答來呈現。(二)指示笑話 (referential jokes) 多於言詞笑話 (verbal jokes) 的結果與Attardo (1994) 的研究結果一致。(三)西方語言的女性笑話大多數是以雙關語或同義字來呈現幽默，而華語女性笑話則多數以「固定語式」來呈現。(四)女性笑話揭示的女性特質可分為七大類：不討喜、無能、愛講話、愛錢、操控者、家庭主婦和其他。不討喜在四種語言中是最常見的女性特質。(五)男性受試者所填寫的問卷顯示他們不贊成笑話中講述女性為討人厭、愚笨或為背叛者，但贊成女性愛講話及不會開車的特質。
不同文化會以不同的方式呈現幽默。因此，要了解笑話的笑點有時不容易。但是,一旦對女性笑話的內部構造和結尾警語的構造有所認識時，就可協助義大利文、英文、西班牙文和華語學習者理解這些文化呈現的幽默及笑點。

The study aims to investigate and compare women jokes in four different languages: Italian, Spanish, English and Mandarin Chinese. The main purpose is to compare how the punchline of women jokes is constructed and what are the feminine characteristics they portray in the languages in question. The study first collected the data from several websites and only women jokes that show female characteristics were collected. The theoretical backgrounds are based on Incongruity-Resolution Theory (Shultz, 1972), the Isotopy Disjunction Model (Attardo, 1994), and the Blending theory (Fauconnier and Turner, 2002). Secondly, a self-administrated questionnaire was distributed to 31 Italian and Taiwanese male participants, respectively, in order to observe whether male participants see women as women jokes portray them.
We attempt to answer the following research questions: (1) What are the elements that construct Italian, English, Spanish and Mandarin Chinese women jokes’ punchline? What are the differences shown in the punchlines? (2) How are women illustrated in women jokes? (3) Do men see women as women jokes illustrate them? What does this tendency entail about gender jokes?
The results of the study include: (a) The humor shown in women jokes’ punchline in the four languages can be categorized into 13 categories where in Italian, English and Chinese the most frequent one is ANAPHORA (CONTENT); and in Spanish ANSWER. (b) As far as referential jokes and verbal jokes are concerned, our results are in accordance with Attardo’s (1994) results that referential jokes out number verbal jokes with a majority of lexical verbal jokes. (c) Western women jokes mainly express the punch line by playing with words or by applying synonyms; whereas Mandarin Chinese women jokes’ funniness are mainly represented by a ‘whole idea’. (d) The feminine characteristics that are revealed in women jokes can be categorized into seven categories: UNPLEASANT, INCAPABLE, TALKATIVE, MONEY DEPENDENT, MANIPULATOR, HOUSEWIVES and OTHER, where UNPLEASANT takes most of the ground. (5) The male participants reported that they do not agree with the characteristics of women being stupid, annoying, betrayers as women jokes portray them; however, they are prone to agree that women are talkative and bad drivers.
Humorous statements, illustrated differently in divergent languages and cultures, are hard for precise comprehension. Therefore, the different constructions of punchlines help Italian, English, Spanish and Mandarin Chinese language learners comprehend better the humor expressed in the jokes.

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