Paper Title
A Study on the Mortuary Value System of Taiwanese People: A Comparison of Generational Differences

Abstract
Elke Weik (2018) believes that value systems are very important to institutions. On the one hand, they are social expressions of basic human characteristics. On the other hand, they provide characters witha kinetic energy to actually take actions. Hayami's (1997) socio-economic development system theory mentioned that socio-economic change involves culture/ value system, institution/ rule, resources and technical conditions. Although these four elements interact with each other, in terms of funeral and interment, it contains deep-rooted traditional internal cultural factors so that it is easier for mortuary value to influence other elements, and vice versa. Since the mortuary value system guides human beings’ mortuary behavior and the behavior of which conform to the system can help the bereavement care. In order to respondaccordingly to social changes and the needs of the people as time passes to apply mortuary reformation, it is necessary to realize Taiwan national’s system of mortuary value and the differences between generations at first, and then adapts to different strategies and enforcement tools to different generations so that the government can solve problems correctly. This study adopts a way of quantitative questionnaire to explore whether the mortuary value system of the national would differ apparently from different generations. Due to the limitation of research fund, this study adopts purposive sampling which samples are collected by interviewsaccordingly todifferent cities and counties as well as proportion of city and counties’ population, that it expects to collect valid samples up to 1,000.The interviewers include different generations among the elderly, mid-life, youngsters. The study applies ‘SPSS 18.0’ to perform independent sampling t test, one-way analysis of variance, Pearson product-moment correlation, multiple regression analysis, etc. on eleven background variables and also analyze data of five mortuary aspects: the function of funeral, believes and worshiping, the attitude of funeral arrangement, conviction towards burial, and goals of political policy. Finally, this study refers to Hayami’s socio-economic development system, to review the aspects of institution, resources, and technique, and to provide the policy application ideas that suggests mortuary reformation to the government. Keywords - Mortuary Value System, Generational Differences, Funeral Reformation