Dual phase magnesia-zirconia ceramics were developed, characterized, and evaluated as a potential matrix material for use in light water reactor inert matrix fuel intended for the disposition of plutonium and minor actinides. Ceramics were fabricated from the oxide mixture using conventional pressing and sintering techniques. Characterization of the final product was performed using optical microscopy, scanning electron microscopy, x-ray diffraction analysis, and energy-dispersive x-ray analysis. The final product was found to consist of two phases: cubic zirconia-based solid solution and cubic magnesia. Evaluation of key feasibility issues was limited to investigation of long-term stability in hydrothermal conditions and assessment of the thermal conductivity. With respect to hydrothermal stability, it was determined that limited degradation of these ceramics at 300^oC occurred due to the hydration of the magnesia phase. Normalized mass loss rate, used as a quantitative indicator of degradation, was found to decrease exponentially with the zirconia content in the ceramics. The normalized mass loss rates measured in static 300^oC de-ionized water for the magnesia-zirconia ceramics containing 40, 50, 60, and 70 weight percent of zirconia are 0.00688, 0.00256, 0.000595, 0.000131 g/cm2/hr respectively. Presence of boron in the water had a dramatic positive effect on the hydration resistance. At 300^oC the normalized mass loss rates for the composition containing 50 weight percent of zirconia was 0.00005667 g/cm2/hr in the 13000 ppm aqueous solution of the boric acid. With respect to thermal conductivity, the final product exhibits values of 5.5-9.5 W/(m deg) at 500^oC, and 4-6 W/(m deg) at 1200^oC depending on the composition. This claim is based on the assessment of thermal conductivity derived from thermal diffusivity measured by laser flash method in the temperature range from 200 to 1200^oC, measured density, and heat capacity calculated using rule of mixtures. Analytical estimates of the anticipated maximum temperature during normal reactor operation in a hypothetical inert matrix fuel rod based on the magnesia-zirconia ceramics yielded the values well below the melting temperature and well below current maximum temperatures authorized in light water reactors.

Previous researches find that advertising expenditure and performance can significantly influence fund flows. With a unique data from Securities Investment Trust and Consulting Association (SITCA) of Taiwan, we can use monthly data of exact purchasing amounts, redemption amounts and advertising expenditures to gain more insight into investors¡¦ investment behavior. We examine the impact of advertising on mutual fund investors¡¦ behavior and the performance-flow relationship. This paper differs from the existing literature, which only concerned with the average advertising effect on fund flow. We follow the procedure of Tsay (1989) time series autoregressive processes model and modify it to cross-section variables threshold model to examine whether threshold effect of advertising on fund flows exists. We generate four empirical results. (1) Performance is significantly associated with higher fund flows. (2) Advertising is significantly associated with higher fund flows. (3) Disposition effect exists in Taiwanese mutual fund market and advertising expenditure can partially enhance the disposition effect. (4) We also measure the threshold effect of advertising on fund flows.

The contemporary media landscape invites us to experience a belonging to various distant places, mourn the victims of faraway disasters, expose ourselves to foreign cultures and engage in political issues in places far from our local context of living. In other words, we are invited to become citizens of the world – cosmopolitans. But are we? And if so, how is such cosmopolitanism expressed in a given society, under what social conditions, and in relation to what media practices? Contemporary social theory depicts a global or cosmopolitan mode of orienting in the world as paradigmatic of social life in global modernity. To date, little is known about the structural realities of such orientations. Against this backdrop, the aim of the present study is to understand the potentially “cosmopolitan” character of peoples’ outlooks and practices, and the societal conditions in which they can be identified. On the one hand, the aim of the study is to contribute to the largely theoretical accounts of the “cosmopolitan” character of social life in present times, andon the other, to understand the specific role of various media practices in the process generally described as “cosmopolitanization”. Results yielded by a national survey deployed in Sweden (n = 1 025) show that the distribution of various cosmopolitan dispositions abides by logics of social stratification. In tandem with previous research, cosmopolitanism – when studied “from below” – has a tendency to emerge in more privileged spheres of society. Being “connected” and simply living in a potentially global media landscape does not nullify this pattern. Contrary to significant parts of popular and scholarly conviction, the media is no uniform, all-encompassing environment operating as a force of cosmopolitanization across all social strata. The results of this study point towards a “mediatized cosmopolitanism” that is impossible to disentangle from social context and the power dynamics pertaining to that context. / Det samtida medielandskapet tillåter oss att känna tillhörigheter till en mängd olika platser, sörja offer för katastrofer i fjärran länder, exponera oss för främmande kulturella uttryck och engagera oss i politiska frågor rörande platser långt bortom vårt lokala sammanhang. Vi tycks med andra ord bli inbjuda att bli världsmedborgare – kosmopoliter. Men är vi det? Hur uttrycks i sådana fall kosmopolitismen i ett givet samhälle - under vilka förhållanden och i relation till vilka mediepraktiker? Samtida samhällsvetenskaplig teori framställer ett globalt-, eller kosmopolitiskt förhållningsssätt som paradigmatiskt för det sociala livet i den globala moderniteten. Dock finns inte tillräckligt underlag för att förstå den strukturella verkligheten kring sådana förhållningssätt. Mot den bakgrunden är syftet med föreliggande studie att förstå den potentiellt sett ”kosmopolitiska” karaktären på människors förhållningssätt och praktiker och de förhållanden i vilka sådana orienteringar kommer till uttryck. Således är syftet å ena sidan att bidra empiriskt till teoretiska beskrivningar av vår kosmopolitiska samtid. Å andra sidan söker studien också förstå den specifika rollen av olika mediepraktiker i relation till den process som beskrivits som ”kosmopolitaniseringen”. Resultat från en nationell enkätundersökning i Sverige (n = 1 025) visar på en social stratifiering av kosmopolitiska orienteringar. I linje med tidigare forskning påvisar föreliggande studie att kosmopolitism studerad “underifrån” har en tendens att framförallt komma till uttryck i mer priviligierade samhällssfärer. Att vara “sammanlänkad” och helt enkelt leva i ett potentiellt sett globalt medielandskap motverkar inte den tendensen. I motsats till både populära och akademiska utsagor utgör inte medierna en unison och allomfattande miljö som sätter igång en process av kosmopolitanisering i alla samhällets skikt. Studiens resultat pekar istället mot en ”medialiserad kosmopolitism” som är omöjlig att förstå utan att ta hänsyn till sitt sociala sammanhang och de maktförhållanden som råder i det sammanhanget.

This dissertation addresses issues in corporate finance. Part I examines the litigation environment of a firm and its impact on financial policy. Chapter 1 discusses prior research, including theory and empirical results, related to firm performance, financial policy, and litigation. It provides the background to support the empirical analyses of Chapters 2 and 3. Chapter 2 examines the wealth effects of litigation events on the firms involved, as well as on their industry peers. I find that litigation events have a strong negative effect on both the firms sued, as well as their competitors. Chapter 3 examines whether managers use financial policy strategically when facing an increased risk of litigation claims. I find that greater litigation exposure leads firms to choose higher leverage. I show that this leverage increase is brought on by an active decision to repurchase shares. These repurchases appear to be financed with a combination of excess cash and short term debt as they coincide with a significant decrease in cash holdings and an increase in short term liabilities. These firms also increase their use of operating leases, which, due to their priority in bankruptcy, have similar characteristics as secured debt. Finally, the effects seem to be stronger for firms with a higher probability of bankruptcy. Part II asks whether there is a disposition effect in corporate investment decisions. Chapter 4 provides a summary of the existing literature related to the disposition effect and discusses both theoretical and empirical findings. In Chapter 5, I utilize the unique nature of Real Estate Investment Trusts (REITs) to test for the presence of the disposition effect in corporate investments. The results show strong statistical evidence that REIT managers tend to sell winners and hold losers, where winners and losers are defined using changes in properties’ prices since they were acquired. In addition, I find evidence that this behavior is consistent with the disposition effect. REIT managers are significantly less likely to sell properties that have a loss relative to a reference point based on inflation or historical average returns, controlling for the properties’ recent returns. / text

Notion d'apparence simple, la remise de la chose n'est que rarement étudiée en tant que telle. Les principaux développements lui étant classiquement consacrés n'ont trait qu'à ses effets et conduisent, en règle générale, au constat suivant lequel elle n'occupe qu'un rôle marginal en droit des contrats. Pourtant une analyse de la remise de la chose en contemplation de sa réalité matérielle permet de l'appréhender sous un jour nouveau. Elle peut alors être définie comme la combinaison d'un abandon par le remettant, suivi d'une prise de possession par le bénéficiaire. Juridiquement ce double mouvement, inhérent à toutes les remises, se traduit alors par les notions de mise à disposition et d'enlèvement. Une telle présentation permet, tout d'abord, de proposer une analyse nouvelle de l'obligation de remise, qui prend alors les traits de l'obligation de mise à disposition issue de l'obligation de praestare du droit romain. Ensuite, elle autorise à systématiser des remises détachées du contrat dans lesquelles l'accord de volontés se cristallise sur le double mouvement. La remise envisagée classiquement n'est guère une opération pleinement juridique, mais présentée de façon renouvelée, elle semble pouvoir être dotée d'une véritable juridicité. En raison de ses spécificités et de son autonomie vis-à-vis des obligations de facere et de dare, l'obligation de mise à disposition participe alors de la refonte de la summa divisio des obligations en fonction de leur objet. Lorsqu'elle est détachée du contrat, la remise de la chose ne saurait être considérée comme un fait. Produisant des effets de droit, elle demeure donc une opération juridique.

Insect repellent N,N-diethyl-m-toluamide (DEET) and sunscreen oxybenzone are commonly incorporated into commercially available repellent and sunscreen preparations. Both compounds have demonstrated an increased percutaneous permeation and systemic disposition after concurrent application in vitro and in vivo. The permeation enhancement between DEET and oxybenzone not only compromises their respective protective efficacy against biting insects and UV radiation, but also potentiates toxicological properties in susceptible subjects. The pharmacokinetic and toxicological profiles from concurrent use of DEET and oxybenzone were evaluated and compared in this thesis. DEET and oxybenzone were administered by intravenous and topical routes in rats, either alone and/or in combination, to compare the pharmacokinetics of parent compounds and their primary metabolites in vivo. To evaluate toxicological characteristics, rat primary cortical neurons and astrocytes, and rat hepatoma 1548 cells were exposed to DEET, oxybenzone and their metabolites in vitro, and cell viability was analyzed. Various behavioral testing protocols were also performed to assess arousal, locomotion, habituation, and motor coordination of rats over a 30-day study period. Concurrent topical application of DEET and oxybenzone enhanced the disposition of DEET and its metabolites in rats, but did not consistently affect the distribution of oxybenzone and its metabolites. The disappearance of DEET from skin application site was accelerated; its apparent elimination half-life was decreased while its plasma and tissue concentrations were predominantly increased. Cellular toxicity occurred at 1 μg/ml for neurons and 7-day exposure for both astrocytes and neurons. Viability of hepatoma cells was also reduced when treated with DEET, oxybenzone and their metabolites, either alone or in combination, most notably after 72 hours of exposure. However, no overt signs of toxicity were observed from behavioral testing in rats after a 30-day topical study. The pharmacokinetic data obtained was beneficial in understanding and elucidating absorption and biodistribution of DEET and oxybenzone in vivo. The toxicological data suggested that the risk for increasing adverse effects from concurrent skin application of repellents and sunscreens would be low and marginal in healthy individuals. Nevertheless, further studies should be carried out to assess the long-term health impact of these compounds in susceptible subjects, especially at higher application doses.

Insect repellent N,N-diethyl-m-toluamide (DEET) and sunscreen oxybenzone are commonly incorporated into commercially available repellent and sunscreen preparations. Both compounds have demonstrated an increased percutaneous permeation and systemic disposition after concurrent application in vitro and in vivo. The permeation enhancement between DEET and oxybenzone not only compromises their respective protective efficacy against biting insects and UV radiation, but also potentiates toxicological properties in susceptible subjects. The pharmacokinetic and toxicological profiles from concurrent use of DEET and oxybenzone were evaluated and compared in this thesis. DEET and oxybenzone were administered by intravenous and topical routes in rats, either alone and/or in combination, to compare the pharmacokinetics of parent compounds and their primary metabolites in vivo. To evaluate toxicological characteristics, rat primary cortical neurons and astrocytes, and rat hepatoma 1548 cells were exposed to DEET, oxybenzone and their metabolites in vitro, and cell viability was analyzed. Various behavioral testing protocols were also performed to assess arousal, locomotion, habituation, and motor coordination of rats over a 30-day study period. Concurrent topical application of DEET and oxybenzone enhanced the disposition of DEET and its metabolites in rats, but did not consistently affect the distribution of oxybenzone and its metabolites. The disappearance of DEET from skin application site was accelerated; its apparent elimination half-life was decreased while its plasma and tissue concentrations were predominantly increased. Cellular toxicity occurred at 1 μg/ml for neurons and 7-day exposure for both astrocytes and neurons. Viability of hepatoma cells was also reduced when treated with DEET, oxybenzone and their metabolites, either alone or in combination, most notably after 72 hours of exposure. However, no overt signs of toxicity were observed from behavioral testing in rats after a 30-day topical study. The pharmacokinetic data obtained was beneficial in understanding and elucidating absorption and biodistribution of DEET and oxybenzone in vivo. The toxicological data suggested that the risk for increasing adverse effects from concurrent skin application of repellents and sunscreens would be low and marginal in healthy individuals. Nevertheless, further studies should be carried out to assess the long-term health impact of these compounds in susceptible subjects, especially at higher application doses.

In dem Forschungsvorhaben wurde das Konzept eines simulations-basierten Assistenzsystems zur Unterstützung von Disponenten bei der Pflege der Parameter eines ERP-Systems im laufenden Betrieb entwickelt. Anhand einer Ampelgrafik zeigt das Assistenzsystem einem Disponenten Handlungsbedarf bei der Parameterpflege an, sofern durch eine andere Parametereinstellung ein höherer Zielerreichungsgrad für zukünftige Perioden erzielt werden kann. Eine alternative Parametereinstellung wird durch das Assistenzsystem vorgeschlagen.

在政府部門各類型公文檔案中，會計類檔案是屬於較特殊的一種檔案，且其分類歸檔的時間與內容格式等皆與一般公文檔案有所不同，因此為了讓會計類檔案的管理工作更趨完善，應與一般的公文檔案管理工作有所區隔。 本論文主要是探討會計類檔案的鑑定與清理，採深度訪談及個案研究法，藉由訪談中央及地方會計及檔案管理部門的人員瞭解機關會計類檔案目前的管理現況，尤以鑑定與清理工作為主；並藉由兩機關的個案研究瞭解目前機關內部對於會計類檔案的管理，從定義、管理法規、鑑定及清理工作詳盡地探討。 就上述研究結果，提出五點建議：(一)明確定義會計類檔案的範圍，以便統一規劃會計類檔案的管理；(二)消除機關內部對會計類檔案管理法源依據的疑慮，減少會計人員及檔案管理人員在管理上的困難；(三)簡化會計類檔案清理銷毀作業的程序，增進檔案管理績效，減輕檔案庫房的壓力；(四)輔導政府機關進行檔案鑑定，當檔案鑑定發生疑慮時，協助機關檔案管理與業務單位人員解決；(五)增加政府機關檔案管理專業人員，擴編檔案管理人員的員額；(六)協助辦理檔案管理人員在職訓練，並可針對各業務單位的性質，辦理專門性的檔案管理作業訓練。 / In many kind of records of government, accounting archives are specific than others, and its classification and filing of the time is the different from general government records. Therefore, to allow the management of accounting archives files to perfect, should be generally somewhat different from the file management of common document file. This paper aims to investigate archival appraisal and disposition of governmental accounting archives in Taiwan. Through in-depth interview and case study to interview the central and local accounting and archive management staff to understand the authority of accounting archives management status, especially on appraisal and disposition. And through case study to understand how these two agencies’ accounting archives management. Above in conclusions, there are five suggestions: 1) Clear and definite of the scope of the accounting archives to unify accounting archives management; 2) Elimination of the internal organs of accounting archives management legal basis for the concern to reduce the difference of accounting officer and records management officer; 3) Simplify the procedure of disposition and destruction on accounting archives to reduce the archival repository pressure; 4) To prove governmental officer to proceed accounting archives appraisal and assist them to solve problem; 5) To increase the professional archive management officers; 6) To process archiva1 management on-the-job training, and to be aimed at handling specialized archives management training.

Diss. (sammanfattning) Uppsala : Univ., 2003. / Härtill 5 uppsatser.