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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
921

Designing Genomic Solutions for Abiotic Traits in Flax (Linum usitatissimum L.)

Khan, Nadeem 15 December 2022 (has links)
Flax (Linum usitatissimum L.) is a self-pollinated crop widely cultivated for fiber and oil production. Flaxseed is renowned for its health attributes but the presence of compounds, such as the heavy metal cadmium (Cd), is undesirable. Genomic studies in flax have produced large amounts of data in the last 15 years, providing useful resources to improve the genetic of this crop using genomics-based technologies and strategies. The goal of this thesis is therefore to capitalize on these advances to address the Cd problem and to propose solutions to improve breeding efficiencies. To find genomic-based solutions to Cd content, to the currently low breeding efficiency and to abiotic stress resistance in flax, this study utilized four major strategies: (1) genomic cross prediction, (2) gene family identification, (3) genome-wide association study (GWAS) and (4) genomic selection (GS). Characterization of the ATP-binding cassette (ABC) transporter and heavy metal associated (HMA) gene families was performed using the flax genome sequence. A total of 198 ABC transporter and 12 HMA genes were identified in the flax genome, of which nine were orthologous to Cd-associated genes in Arabidopsis, rice and maize. A transcriptomic analysis of eight tissues provided some support towards the functional annotation of these genes and confirmed the expression of these ABC transporter and HMA genes in flax seeds and other tissues. A diversity panel of 168 flax accessions was grown in the field at multiple locations and years and the seed content of 24 heavy metals (HMs) was measured. The panel was also sequenced and a single nucleotide polymorphism (SNP) dataset of nearly 43,000 SNPs was defined. A GWAS was conducted using these genotypic and phenotypic data and a total of 355 non-redundant quantitative trait nucleotides (QTNs) were identified for ten of the 24 metal contents. Overall, a total of 24 major and 331 minor effect QTNs were detected, including 11 that were pleiotropic. After allelic tests, 108 non-redundant QTNs were retained for eight of the ten metals and ranging from one for copper (Cu) to 70 for strontium (Sr). A total of 20 candidate genes for HM accumulation were identified at 12 of the 24 major QTN loci, of which five belonged to the ABC transporter family. Many of the metal contents, including Cd, appeared to be controlled by many genes of small effects; hence, GS is better suited than marker-assisted selection for application in breeding. To test this, predictive ability using ten GS statistical models was evaluated using trait-specific QTN and the random genome-wide 43K SNP datasets. Significantly higher predictive abilities were observed from the GS models built with the dataset made of QTNs associated with metal contents (70-80%) compared to that of the 43K dataset (10-25%). This study showed the feasibility of using GS to improve the predictive ability of polygenic traits such as metal content in seeds. GS can be applied in early generation selection to accelerate the improvement of abiotic stress resistance and either select low-Cd lines or discard high-Cd lines. These findings validate the use of a QTL-based strategy as a highly effective method for improving the efficiency of predictive ability of GS for highly complex traits such as resistance or tolerance to HM accumulation. Identification of both large and minor effect QTNs and/or pleiotropic effects hold potential for flax breeding improvement. Candidate gene functional validation can be performed using methods such as genome editing or targeting induced local lesions in genomes (TILLING).
922

Évaluation de la validité convergente des méthodes d’évaluation fonctionnelle du comportement chez les enfants ayant un trouble du spectre de l’autisme

Gossou, Komlantse Medakpe 02 1900 (has links)
Despite the strong internal validity of functional analysis, most behavior analysts continue to use descriptive and indirect methods to conduct functional behavior assessment. However, most descriptive and indirect methods have received little empirical support for their convergent validity with functional analysis. The ABC narrative recording and the Open-Ended Functional Assessment Interview (OEFAI) stand out as descriptive and indirect methods that have received some empirical evidence for their convergent validity, but those studies included some limitations. Thus, this dissertation aimed to evaluate more thoroughly these two approaches. The purpose of the first study was to verify the convergent validity of ABC narrative recordings and of the OEFAI with a functional analysis. One hundred seventy-six behavior analysts analyzed ABC narrative and OEFAI transcripts of challenging behaviors in four children with autism spectrum disorder (ASD). Results show that, for three of four children, the OEFAI conclusions corresponded more with the outcomes of functional analysis than did the ABC narrative recording. Psychoeducators are also involved in the treatment of challenging behaviors in children with ASD. However, we did not find studies that described the performance of psychoeducators in functional behavior assessment. The purpose of the second study was to examine the convergent validity of behavioral functions identified by psychoeducators with the outcomes of functional analysis and to compare them with functions identified by behavior analysts. Fifty-four psychoeducators analyzed the same transcripts used in the first study to identify behavioral functions. Psychoeducators produced more accurate functions when using the OEFAI for three children in four. Behavior analysts were more exact than psychoeducators in four of seven comparisons while the three others remained undifferentiated. Altogether, the results underline the importance of enhancing training in functional behavior assessment for psychoeducators. / Malgré la validité interne élevée de l’analyse fonctionnelle, la majorité des analystes du comportement et des psychoéducateurs continuent d’utiliser les méthodes descriptives et indirectes pour effectuer des évaluations fonctionnelles du comportement. Cependant, la plupart des méthodes descriptives et indirectes ont reçu peu de soutien empirique pour appuyer leur validité convergente. La grille antécédent – comportement – conséquence (ACC) narrative et l’Open-Ended Functional Assessment Interview (OEFAI) se démarquent comme des méthodes descriptives et indirectes dotées de soutien empirique pour appuyer leur validité convergente, mais ces études comportent des faiblesses. Cette thèse vise donc à effectuer une évaluation plus approfondie de ces deux approches. L’objectif de la première étude est d’évaluer la validité convergente de la grille ACC narrative et de l’OEFAI. Nous avons recruté 176 analystes du comportement pour analyser des transcriptions de la grille ACC narrative et de l’OEFAI comportant des données de comportements problématiques de quatre enfants ayant un trouble du spectre de l’autisme (TSA). Les résultats montrent que pour trois enfants analysés sur quatre, les conclusions tirées de l’OEFAI correspondent plus souvent avec celles de l’analyse fonctionnelle que celles de la grille ACC narrative. Les psychoéducateurs interviennent aussi dans la réduction des comportements problématiques chez les enfants ayant un TSA. Toutefois, il est difficile de trouver des études qui décrivent les performances en évaluation fonctionnelle du comportement chez les psychoéducateurs. L’objectif de la seconde étude est d’examiner la validité convergente des fonctions comportementales identifiées par des psychoéducateurs et de les comparer à celles des analystes du comportement. Cinquante-quatre psychoéducateurs ont analysé les mêmes transcriptions de la grille ACC narrative et de l’OEFAI utilisées dans la première étude. Les résultats montrent que les psychoéducateurs sont plus exacts pour identifier la fonction du comportement en utilisant l’OEFAI pour trois des enfants et en utilisant la grille ACC pour un enfant. Les analystes du comportement sont plus exacts que les psychoéducateurs dans quatre comparaisons sur sept tandis que les trois autres sont non différenciées. Les résultats soulignent la nécessité de bonifier les formations en évaluation fonctionnelle du comportement chez les psychoéducateurs.
923

Molecular biology of flower development in <i>Viola pubescens</i>, a species with the chasmogamous-cleistogamous mixed breeding system

Wang, Yunjing 22 April 2008 (has links)
No description available.
924

Hodnocení finanční situace společnosti LUX-IDent s.r.o. a návrhy na její zlepšení / Evaluation of the Financial Situation of a Company LUX-IDent s.r.o. and Proposals for its Improvement

Vašíček, Patrik January 2016 (has links)
This diploma’s thesis deals with analysing the financial situation of LUX-IDent s.r.o. for the period of 2011 – 2015. The evaluation will use the methods and indicators of financial analysis. The proposed recommendations are based on the results of the financial analysis which will help improve the overall financial position and stability of the company.
925

Haïti : une intervention exemplaire ? La Réforme du Secteur de Sécurité en Haïti / Haiti : an exemplary intervention? Security Sector Reform in Haiti

Hirschhorn, Damien 15 September 2014 (has links)
Cette thèse cherche d'abord à comprendre, en usant de l'exemple Haïtien, si les Réformes du Secteur de Sécurité menées à bien dans le cadre des interventions internationales dans des pays en crise ou en situation de post-conflit, sont efficaces dans l'accomplissement de leurs objectifs et apportent le meilleur soutien d'une manière durable aux Etats hôtes. Finalement, ce document est aussi une base de réflexion pour trouver de nouvelles solutions et pratiques à la mise en oeuvre de Réformes du Secteur de Sécurité. / First of all, this thesis aims at understanding, while using the example of Haiti, if Security Sector Reforms carried out within international interventions in crisis or post-conflict countries are effective at accomplishing their objectives and providing the best support for sustainable changes to host States. Finally this document's objective is also to serve as a support in finding new solutions and new practices to successfully achieve Security Sector Reforms.
926

Psicologia e pedagogia nova no Brasil: saberes e práticas escolares nos rastros da criança

Gebrim, Virgínia Sales 13 December 2006 (has links)
Made available in DSpace on 2016-04-28T20:57:10Z (GMT). No. of bitstreams: 1 VIRGINIA SALES GEBRIM.pdf: 767679 bytes, checksum: aa264e25b10f19893bd66c02025b3237 (MD5) Previous issue date: 2006-12-13 / Conselho Nacional de Desenvolvimento Científico e Tecnológico / The aim of this study is to analyze and investigate a pioneering editorial project, the Education Library collection, directed towards Brazilian teacher formation, which was organized and headed by Lourenço Filho. Through this study it is hoped to understand better and in greater depth the contributions of psychology to education, which aimed at the formation of a pedagogical culture on the child, especially in the 1920s and 30s. By means of an analysis of two select works: Adolphe Ferriere s The Biogenetic law and the active school and Lourenço Filho s Testes ABC para verificação da maturidade necessária à aprendizagem da leitura e da escrita, an effort was made to focus on the theories and pedagogical formulations, arising out of a psychological knowledge which at that time very possibly contributed to sustaining, informing and producing a concept of the child. These studies indicate that the formulations proposed in this discussion present a perspective on learning which, as a rule, subordinates the child to a psychometric perspective, while highlighting the school as a socializing institution. Given this fact, there is evidence that the knowledge of experimental psychology, proposed in these studies, would favor the mechanisms for social advancement, legitimized by psycho-technical procedures, which, in the name of science, were spread and disseminated among Brazilian educators / Este trabalho tem o objetivo de analisar e investigar um projeto editorial pioneiro, voltado para a formação do professorado brasileiro, a Coleção Bibliotheca de Educação , dirigida e organizada por Lourenço Filho. Com isso, espera-se conhecer mais profundamente uma das contribuições da psicologia para a educação, que visam à formação de uma cultura pedagógica sobre a criança, especialmente nas décadas de 1920 e 1930. Buscou-se trazer à tona, por intermédio da análise de duas obras selecionadas: A lei biogenética e a escola ativa, de Adolphe Ferriére, e Testes ABC para verificação da maturidade necessária à aprendizagem da leitura e da escrita, de Lourenço Filho, as teorias e as formulações pedagógicas, oriundas de um conhecimento psicológico que, possivelmente, contribuíram, naquele momento, para sustentar, informar e engendrar uma concepção de criança. Essas obras indicam que as formulações propostas nesses discursos trazem uma perspectiva de aprendizagem que, via de regra, subordina a criança a uma perspectiva psicométrica, destacando a escola como instituição socializadora. Frente a isto, há evidências de que o conhecimento da psicologia experimental, proposto nessas obras, posiciona-se favorável aos mecanismos de adaptação social, legitimados por procedimentos psicotécnicos que, em nome da ciência, foram divulgados e veiculados aos educadores brasileiros
927

A Cooperação Técnica entre Países em Desenvolvimento (CTPD) da Agência Brasileira de Cooperação (ABC-MRE): o Brasil como doador / Technical Cooperation among Developing Countries of the Brazilian Cooperation Agency (ABC-MRE): Brazil as donor

Lopes, Luara Landulpho Alves 23 October 2008 (has links)
Made available in DSpace on 2016-04-29T13:48:39Z (GMT). No. of bitstreams: 1 Luara Landulpho Alves Lopes.pdf: 1188252 bytes, checksum: 5f8ae46e5257084af7ad8efcc1ae5f14 (MD5) Previous issue date: 2008-10-23 / At the end of the 1970s, the First United Nations Conference on Technical Cooperation among Developing Countries, held in Buenos Aires, has given visibility to the debate on new cooperation arrangements. The meeting in Buenos Aires, albeit limited, served to systematize the discourse on TCDC, and also contributed to suggest a different conception of international cooperation. Thus, the dissertation aims to raise the terms of the contemporary debate on Technical Cooperation among Developing Countries (TCDC) and locate the United States - more specifically, the Brazilian Cooperation Agency - in this debate. We defend the idea according to which Brazil has contributed, through its activity of TCDC, with the horizontalisation of cooperation discourse and practice. That is, we believe that the performance of the Brazilian Cooperation Agency carrying out projects and participating in international forums regarding TCDC has helped to spread a more balanced conception of international cooperation, in contrast to the predominant design in traditional arrangements, North x South, of international aid / No final da década de 1970, a Primeira Conferência das Nações Unidas sobre Cooperação Técnica entre Países em Desenvolvimento, realizada em Buenos Aires, conferiu visibilidade ao debate sobre os novos arranjos de cooperação. O encontro em Buenos Aires serviu para sistematizar, ainda que de forma limitada, o discurso sobre CTPD, e contribuiu também para sugerir uma concepção diferente de cooperação internacional. Assim, a monografia tem como objetivo levantar os termos do debate contemporâneo sobre Cooperação Técnica entre Países em Desenvolvimento (CTPD) e localizar o Brasil mais especificamente, a Agência Brasileira de Cooperação nesse debate. Defendemos a idéia segundo a qual o Brasil tem contribuído, através da sua atividade de CTPD, com a horizontalização do discurso sobre cooperação. Ou seja, acreditamos que a atuação da ABC em projetos e fóruns internacionais sobre CTPD tenha ajudado a difundir uma concepção mais simétrica de cooperação internacional, contrastando com a concepção predominante nos arranjos tradicionais, Norte x Sul, de ajuda internacional
928

Mulheres e justiça criminal: vozes (des)consideradas e experiências vivenciadas - as usuárias da Casa-Abrigo Regional do ABC (2001-2004)

Gomes, Janete Alves 23 June 2008 (has links)
Made available in DSpace on 2016-04-25T20:22:19Z (GMT). No. of bitstreams: 1 Janete Alves Gomes.pdf: 3072786 bytes, checksum: bcc46a9f92488aef595ff20d22669483 (MD5) Previous issue date: 2008-06-23 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The violence against women consists of a complex theme and an existent millenarian phenomenon in all the cultures, social classes, races/ethnicities and generations that it seeks the conservation of the women's dominance-exploration and your control on the part of the men. Violence maidservant's crimes more practiced against women they are it of light deceitful bodily harm (LCD) and he/she threatens whose trial up to 1995 was foreseen by the penal code of 1940. Starting from September 26 of this same year it was promulgated the Law 9.099/95 that started to lead the procedural rite. To present research it was accomplished with women of the Regional House-shelter of ABC, that were sheltered in the period from 2001 to 2004. The object of this study refers to the women's expectations in situation of life risk due to the domestic violence about the Criminal Justice. They consisted objectives of this research: to investigate the women users' of the Regional House-shelter of ABC expectations on the paper of the justice in the resolution of your conflicts; to investigate the criminal justice through the law 9.099/95, he/she assisted to the sheltered women's needs; to verify the conciliation proposed by the Law 9.099/95 it took effect for sheltered them; to evaluate if there were impacts of the House-shelter in the women's life. The sheltered women's experiences and the interviews accomplished with these already uncovered they allowed we observe that referred her law as well as your implementation didn't answer to your needs and they after they go by audience they stayed with the unaffected risk situation and your husbands/partners they continued them threatening. In what he/she concerns the methodology this research it used the gender concepts and patriarchy because we believed that one of they separately doesn't give bill of the complexity of this reality. It was treated of bibliographical and documental research complemented with data obtained in the interviews with the former-users / A violência contra mulheres consiste em um tema complexo e um fenômeno milenar existente em todas as culturas, classes sociais, raças/etnias e gerações, que visa a conservação da dominação-exploração das mulheres e o seu controle por parte dos homens. Os crimes de violência doméstica mais praticados contra mulheres são o de lesão corporal dolosa leve (LCD) e ameaça, cujo julgamento, até 1995, era previsto pelo Código Penal de 1940. A partir de 26 de setembro deste mesmo ano foi promulgada a Lei 9.099/95, que passou a conduzir o rito processual. A presente pesquisa foi realizada com mulheres da Casa-abrigo Regional do ABC, que estiveram abrigadas no período de 2001 a 2004. O objeto deste estudo refere-se às expectativas das mulheres em situação de risco de vida, em decorrência da violência doméstica, sobre a Justiça Criminal. Consistiram objetivos desta pesquisa: investigar as expectativas das mulheres usuárias da Casa-abrigo Regional do ABC, sobre o papel da Justiça na resolução de seus conflitos; investigar se a Justiça Criminal, por meio da lei 9.099/95, atendeu às necessidades das mulheres abrigadas; verificar se a conciliação proposta pela Lei 9.099/95 surtiu efeito para as abrigadas; avaliar se houve impactos da Casa-abrigo na vida das mulheres. As experiências das mulheres abrigadas e as entrevistas realizadas com estas, já desabrigadas, permitiram observar que a referida lei, bem como a sua implementação, não responderam às suas necessidades, sendo que elas, após passarem por audiência, permaneciam com a situação de risco inalterada, e seus maridos/companheiros, continuavam ameaçando-as. No que diz respeito à metodologia, esta pesquisa utilizou os conceitos de gênero e patriarcado, pois acreditamos que um deles, isoladamente, não dá conta da complexidade desta realidade. Tratou-se de pesquisa bibliográfica e documental, complementada com dados obtidos nas entrevistas com as ex-usuárias
929

Mulheres e justiça criminal: vozes (des)consideradas e experiências vivenciadas - as usuárias da Casa-Abrigo Regional do ABC (2001-2004)

Gomes, Janete Alves 23 June 2008 (has links)
Made available in DSpace on 2016-04-26T14:57:08Z (GMT). No. of bitstreams: 1 Janete Alves Gomes.pdf: 3072786 bytes, checksum: bcc46a9f92488aef595ff20d22669483 (MD5) Previous issue date: 2008-06-23 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The violence against women consists of a complex theme and an existent millenarian phenomenon in all the cultures, social classes, races/ethnicities and generations that it seeks the conservation of the women's dominance-exploration and your control on the part of the men. Violence maidservant's crimes more practiced against women they are it of light deceitful bodily harm (LCD) and he/she threatens whose trial up to 1995 was foreseen by the penal code of 1940. Starting from September 26 of this same year it was promulgated the Law 9.099/95 that started to lead the procedural rite. To present research it was accomplished with women of the Regional House-shelter of ABC, that were sheltered in the period from 2001 to 2004. The object of this study refers to the women's expectations in situation of life risk due to the domestic violence about the Criminal Justice. They consisted objectives of this research: to investigate the women users' of the Regional House-shelter of ABC expectations on the paper of the justice in the resolution of your conflicts; to investigate the criminal justice through the law 9.099/95, he/she assisted to the sheltered women's needs; to verify the conciliation proposed by the Law 9.099/95 it took effect for sheltered them; to evaluate if there were impacts of the House-shelter in the women's life. The sheltered women's experiences and the interviews accomplished with these already uncovered they allowed we observe that referred her law as well as your implementation didn't answer to your needs and they after they go by audience they stayed with the unaffected risk situation and your husbands/partners they continued them threatening. In what he/she concerns the methodology this research it used the gender concepts and patriarchy because we believed that one of they separately doesn't give bill of the complexity of this reality. It was treated of bibliographical and documental research complemented with data obtained in the interviews with the former-users / A violência contra mulheres consiste em um tema complexo e um fenômeno milenar existente em todas as culturas, classes sociais, raças/etnias e gerações, que visa a conservação da dominação-exploração das mulheres e o seu controle por parte dos homens. Os crimes de violência doméstica mais praticados contra mulheres são o de lesão corporal dolosa leve (LCD) e ameaça, cujo julgamento, até 1995, era previsto pelo Código Penal de 1940. A partir de 26 de setembro deste mesmo ano foi promulgada a Lei 9.099/95, que passou a conduzir o rito processual. A presente pesquisa foi realizada com mulheres da Casa-abrigo Regional do ABC, que estiveram abrigadas no período de 2001 a 2004. O objeto deste estudo refere-se às expectativas das mulheres em situação de risco de vida, em decorrência da violência doméstica, sobre a Justiça Criminal. Consistiram objetivos desta pesquisa: investigar as expectativas das mulheres usuárias da Casa-abrigo Regional do ABC, sobre o papel da Justiça na resolução de seus conflitos; investigar se a Justiça Criminal, por meio da lei 9.099/95, atendeu às necessidades das mulheres abrigadas; verificar se a conciliação proposta pela Lei 9.099/95 surtiu efeito para as abrigadas; avaliar se houve impactos da Casa-abrigo na vida das mulheres. As experiências das mulheres abrigadas e as entrevistas realizadas com estas, já desabrigadas, permitiram observar que a referida lei, bem como a sua implementação, não responderam às suas necessidades, sendo que elas, após passarem por audiência, permaneciam com a situação de risco inalterada, e seus maridos/companheiros, continuavam ameaçando-as. No que diz respeito à metodologia, esta pesquisa utilizou os conceitos de gênero e patriarcado, pois acreditamos que um deles, isoladamente, não dá conta da complexidade desta realidade. Tratou-se de pesquisa bibliográfica e documental, complementada com dados obtidos nas entrevistas com as ex-usuárias
930

產能成本及產能管理之探討--以某通信電纜公司為個案

劉勇豪 Unknown Date (has links)
在新製造環境下,由於昂貴自動化設備之引進及人工成本之提高,因而設備成本及人工成本於產品成本中所佔之比率亦相對地重要,然而若是採用了不恰當的產能觀念與數據,其所造成對產品成本分攤比率的影響非常大,亦即將設備及人力閒置產能(idle capacity)的成本分攤至完成的產品上,也就造成了成本資訊的扭曲。而缺乏有效地結合產能成本的產能管理制度,其結果導致多數的企業均忽略其重要性或是將無附加價值的產能成本(capacity cost)分攤於產品成本之中,造成企業於制定價格決策或選擇訂單決策時,引用了不恰當的資訊,並減低了企業之競爭力。 本研究的目的,擬針對產能成本及產能管理作進一步探討,瞭解其對企業界之決策方面的影響程度。本研究係以國內一通信電纜公司作為研究對象,並以個案及田野研究的方式來探討產能成本及產能管理之相關議題,以提供給相同產業的其他公司,或其他產業作為採行此技術時的參考。 本研究之研究主題包括下列二大項: 一、 建立一套作業制成本制觀念下的產能成本制度,並依據作業制成本制的架構來計算產能成本。 二、 運用所建立的產能成本制度及其所提供的產能成本資訊來協助產能管理。 本研究採用個案研究之方式,將產能成本管理制度之整體架構實施於個案公司內,期能透過此研究方法瞭解產能成本管理之整體架構,以彌補目前文獻中偏重理論探討而缺乏實務研究之缺點。 本研究透過作業制成本制度的適當設計,企業可以獲致設備與人員方面的產能成本,使得管理當局得以瞭解各作業之產能成本,再根據設備與人員方面不同的特性加以妥善管理,可獲致排程管理、閒置產能開發、產品定價決策、提昇產品附加價值(value added)及加強生產管理等效益。 因此,在產能成本管理制度所提供的產能成本資訊中,管理當局除了可以看出各作業尚有多少閒置產能改善的空間之外,尚可於生產之前即可得知瓶頸部門之所在,藉以預先進行生產排程管理,俾降低瓶頸部門之影響;另外,對於資本決策方面所需的資訊,亦可由本制度的資訊中獲得,避免不必要之資本支出;本研究對於日益競爭的產業環境而言,實為一不可或缺之管理工具,藉由本研究所提出之產能成本管理制度的設計與實施,不僅可提升產能管理決策、瓶頸部門管理、資本決策、定價決策等之決策品質,並可間接地降低成本,達到提昇企業競爭力之目的。 / In today’s manufacturing environment, the percentage of equipment cost and labor cost of product cost have became very important, because of expensive auto-machine and high labor cost. If introduce incorrect concept and information of capacity, it would influence the allocation of product cost, that is, allocate the idle capacity cost of equipment and labor to the cost of finished goods. Fail to link capacity cost to capacity management system, it would allocate the non-value-added capacity cost to product cost, and would lead business to “death spiral” because of using incorrect-information for pricing-decision and order-selection-decision. The purpose of the study is to research the influences of business decision-making with the information of capacity cost and capacity management. The research method that I used is case study and field study in a communication cable manufacturing company. The study includes two themes: 1. Building a capacity oriented Activity-Based Costing system, and calculating capacity cost according the ABC system. 2. Using the information of capacity cost system to assist the management of capacity. The study is case study and performs the designed capacity cost management system to the company, I expect to understand the frame of capacity cost management and expand existing literatures that focus on theoretical research to applied research. Through the designed capacity-oriented ABC system, business could get the information of capacity cost between equipment and employee. Using the information of capacity cost, business could get the advantages of order-scheduling management、idle-capacity management、pricing-decision、promoting value-added of products and strengthening production management. Finally, management team could understand the unused-capacity of each activity from the capacity-oriented ABC system, and could predict the bottle-neck department before manufacturing. Management team could reduce the influence of bottle-neck through order-scheduling management. And, management team could avoid unnecessary capital expenditure from the system. For today’s competitive environment, the capacity-oriented ABC system was very important for management, it could promote the quality of decision-making of capacity management、bottle-neck management、capital management、pricing management, and then, increase the competition advantages by reducing product cost indirectly.

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