摘要
近年來立體影像技術持續蓬勃發展及其相關應用也有重大突破。但仍就無法藉由3D播放設備來增加消費者購買動機，主因是3D製作成本偏高。許多研究顯示可藉由2D轉3D以致降低成本，於是學者溫照華等人提出使用Naked Eye 3D演算法來增強3D影像訊息並改善2D-to-3D演算法之缺失。立體影像2D轉3D的方式，對於消費者來說不僅可以降低成本也可以滿足使用者所需的3D內容。在本實驗中有4個控制因子，分別為Image(15張具有不同深度訊息的立體影像)、Repetition(影像處理重複次數，6次、12次、18次)、DOG Filter(高斯差濾波器，3×3、5×5、7×7)、Sigma(高斯差濾波器所使用之標準差，0.50、1.00、1.50、2.00、2.50、3.00)。此研究改變參數的調整，再以人類視覺對3D立體影像之深度線索、扭曲、邊緣失真及模糊的認知能力，對經Naked Eye 3D演算法處理之3D影像進行深度訊息合理性的比較。
先經由變異數分析的結果篩選後，再對實驗數據進行迴歸分析及模型的建構，統計分析結果得知，實驗中的自變項之迴歸係數為負的，並且在自變項之次方向為負一時使迴歸模型最具線性關係，此轉換方式存在最佳解釋力。研究發現，負一次方的自變項與依變項間存在反比關係，當自變項之值越大，對觀看者而言，越增加2D轉3D的圖片立體感。此外，不同的圖像將會對立體感知的存在巨大影響，也值得探究這些立體影像感佳的圖片之內容存在何種線索以致立體感佳。

ABSTRACT
The technology of stereoscopic image goes on development in recent year. The related application of stereoscopic image has breakthroughs. However, it is not enough to increase the purchasing motivation of 3D products by counting on stereoscopic display, 3D-play equipment, and scarce 3D movies because of high cost of making 3D content.
Due to high cost of stereo production, there are lots of studies indicate by converting 2D to 3D for cost down. Some scholars bring up Naked Eye 3D algorism to improve defect from the process of 2D to 3D conversion. Converting 2D image to 3D is a good technique to reduce both the production cost and to satisfy users’ need of 3D content. There are 4 control factors in this experiment, which are Image (15 pictures) Repetition (3 levels), DOG (Difference of Gaussian) Filter (4 levels) and Sigma (6 levels). We changed the levels of those independent factors for 3D image conversion, and then we ask participants to evaluate the perception of Depth, Distortion, Edge, and Blur which are dependent factors for the converted 3D images.
Moreover, the results of ANOVA can be used for building up the Regression analysis model. The analysis showed that, the factors to the negative first power is the best transformed linear model of Regression. And the Regression coefficients of independent factors are minus. Above all, the higher value of independent factors is the better result of perception of stereograph will be. In addition, it is obvious that different images will have huge impacts on perception of stereograph. It is worth to make a thorough inquiry for the common of images which are better for perception of stereograph.

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