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The purpose of this study is to investigate the time allocation of Taiwan*s female employees. Methods of descriptive analysis, one-way ANOVA, t-test and the ordinary least square are applied to the dataof " Time Utilization Survey of 1994 in Taiwan Area, " which was conducted by the Directorate-General of Budget Accounting and Statistics of the Executive Yuan. The important findings are described as follows:1. The time allocation of female employees has significant difference for different age, marital status and education. This implies that the factors of life cycle, family matters and education background on, market work hours per week, marital status, occupation and job location. 2.Important factors affecting commuting time include education, market work hours per week, marital status, occupation, job location and employment status of worker. Important factors determining market work hours include education, marital status and occupation. Important factors behind household time include education, market work hours per week, marital status, occupation, job location and employment status of worker. Influential factors for leisure time include education, market work hours per week, marital status and occupation.3. According to the analysis of OLS, the female with higher education will work longer in the market. Perhaps the female who possess larger human capital are more competitive in the labor market. Additionally, the difference of market work hours between single and married female is small. However, the household time of single female is less than that of married female while the leisure time of single female is more than that of married female. These phenomena imply that married female employees will sacrifice their leisure time in order to handle their household while participating in the labor market. Finally, some suggestions regarding the public policy of female employment and the process of Time Utilization Survey are proposed.
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