Submitted by Marcos Anselmo (marcos.anselmo@unipampa.edu.br) on 2016-09-21T20:17:57Z No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) Mireille Santos.pdf: 713236 bytes, checksum: dd92ad21c91cf7ac07e4f66fbd5ce4a3 (MD5) / Approved for entry into archive by Marcos Anselmo (marcos.anselmo@unipampa.edu.br) on 2016-09-21T20:18:41Z (GMT) No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) Mireille Santos.pdf: 713236 bytes, checksum: dd92ad21c91cf7ac07e4f66fbd5ce4a3 (MD5) / Made available in DSpace on 2016-09-21T20:18:41Z (GMT). No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) Mireille Santos.pdf: 713236 bytes, checksum: dd92ad21c91cf7ac07e4f66fbd5ce4a3 (MD5) Previous issue date: 2015 / A composição nutricional do farelo de arroz desengordurado (FAD), a qualidade microbiológica e a produção diária de 150 toneladas deste produto, por uma empresa beneficiadora de arroz, na região Fronteira Oeste do Estado do Rio Grande do Sul, motivaram o presente estudo, o qual teve o objetivo de investigar sobre propriedades tecnológicas e aceitação sensorial, de um novo produto cárneo, o hambúrguer de carne bovina adicionado de FAD. A partir da manufatura de uma massa cárnea básica do produto, foram produzidos: a) hambúrguer de carne bovina contendo 12% de FAD hidratado (T1) e b) hambúrguer de carne bovina contendo 12% de proteína texturizada de soja – PTS hidratada (T2). Porções de aproximadamente 60g de cada uma das formulações, foram moldadas, embaladas e congeladas em temperatura média de -10ºC, para posteriores análises. Na perspectiva de estudos de um novo produto, o hambúrguer de carne bovina contendo 12% de FAD hidratado foi analisado em relação à qualidade microbiológica, físico-química, nutricional e sensorial, observando-se os resultados de excelente aceitação sensorial, valor nutricional e conformidade com os requisitos de identidade e qualidade do hambúrguer, segundo a legislação brasileira. Para a avaliação da capacidade de retenção de água, rendimento e encolhimento na cocção comparou-se as formulações T1 e T2, considerando que a PTS é utilizada na formulação de hambúrgueres comerciais e apresenta capacidade de retenção de água. Os resultados indicaram que não houve diferença significativa entre os tratamentos (p > 0,05) em relação à capacidade de retenção de água e rendimento, no entanto, o hambúrguer de carne bovina adicionado de FAD apresentou menor valor de encolhimento na cocção. A partir do presente estudo, foi possível concluir que, em um cenário de demanda contínua por alimentos, sustentabilidade e diversidade de produtos alimentícios, o farelo de arroz desengordurado (FAD) apresenta potencial para o aproveitamento na formulação de hambúrgueres e neste sentido, sugere-se novos estudos, observando-se menor conteúdo de gordura e sal, a produção de produtos cárneos funcionais com a adição de um maior percentual de FAD e ainda, estudos sobre a forma e estrutura da água ligada no produto. / The nutritional composition of defatted rice bran (DRB), microbiological quality and daily production of 150 tons of this product by a company which beneficiates rice in Western Rio Grande do Sul state has motivated the present study, which aimed to investigate technological properties and sensory acceptance of a new meat product, the beef burger added DRB. From the manufacturing of a basic meat mixture of the product, it has been made: a) beef hamburger containing 12% hydrated DRB (T1) and b) beef hamburger containing 12% of textured soy protein – hydrated SPH (T2). Portions of approximately 60g of each formulation were framed, packaged and frozen in average temperature of -10°C for later analysis. In a new product studies perspective, the beef burger containing 12% of hydrated DRB was analyzed for microbiological quality, physicochemical, nutritional and sensory, observing the results of excellent sensory acceptance, nutritional value and agreement with burgers requirements of identity and quality, under Brazilian law. To evaluate water-holding capacity, yield, and shrinkage T1 formulation was compared to T2, whereas the SPH is used to formulate commercial hamburgers and has water-holding capacity. The results pointed out no significant difference between treatments (p> 0.05) in relation to water-holding capacity and yield, however, the beef burger DRB added showed less shrinkage value during its cooking process. From this research, it was concluded that, in a continuous demand scenario for food, sustainability and diversity of food products, the defatted rice bran (DRB) has potential for use in formulation of burgers, therefore new studies are suggested observing lower fat content and salt production of functional meat products with addition of a higher DRB percentage and further studies on the shape and structure of the bound water in the product.

Irrigated agriculture is the primary consumer of limited worldwide freshwater resources. Drought, growing world populations, and environmental demands compete with irrigation for freshwater resources"”threatening sustainable global food, fuel, and fiber production. This escalating global crisis demands that agriculture produce more food using less water. Traditional irrigation management has used technology to apply uniform irrigation rates across landscapes"”ignoring natural environmental variation. This provides inherent inefficiencies of over- or under- irrigation within individual fields. Variable-rate irrigation (VRI) is modern technology that employs global positioning systems and geographic information systems to match irrigation to spatially variable crop water demands within a field. Although commercially available, VRI lacks scientifically validated decision support systems to determine spatially and temporally variable crop water demand. The purpose of this research is to explore spatial and temporal variations in crop water demand to inform growers utilizing VRI. This research consists of four seasons of winter wheat (Triticum aestivum L.) production on a commercial farm in Idaho that employs a VRI system. In Chapter 1, the spatial variation of crop water productivity (CWP, the grain produced per unit of water consumed), is characterized for two seasons (2016-2017) and we propose a unique conceptual strategy for VRI management targeted at CWP. Observed CWP ranged from 4.1-21 kg ha-1 mm-1 with distinct spatial variation that, when considered together with grain yield, were shown to be useful for VRI management. During the 2017 growing season, VRI zones conserved 25% of irrigation compared to traditional uniform irrigation management. In the second chapter the spatial variation of soil water holding capacity (SWHC) was measured at 90 sampling points throughout the field. Then, during the 2016-2017 growing seasons, the spatial and temporal variation of soil moisture were modelled to characterize crop stress and its influence on grain yield. Soil within the field showed large spatial variation of SWHC, ranging from 147-369 mm. Under uniform irrigation in 2016, the natural variation of TAW created 21 day variation in the onset of crop stress throughout the field and under VRI in 2017 the onset of crop stress spanned 56 d. Surprisingly the variations in TAW did not statistically influence yield in 2016, and in 2017 the rate of irrigation predicted yield and TAW again did not statistically predict yield. This suggests that other environmental variables should be included when delineating irrigation zones and rates for VRI.

abstract: Aboveground net primary production (ANPP) is an important ecosystem process that, in drylands, is most frequently limited by water availability. Water availability for plants is in part controlled by the water holding capacity of soils. Available water holding capacity (AWHC) of soils is strongly influenced by soil texture and depth. This study drew upon localized rain gauge data and four data-sets of cover-line and biomass data to estimate ANPP and to determine annual precipitation (PPT). I measured soil depth to caliche and texture by layer of 112 plots across the four landscape units for which estimation of ANPP were available. A pedotransfer function was used to estimate AWHC from soil depth increments to depth of caliche measurements and texture analysis. These data were analyzed using simple and multivariate regression to test the effect of annual precipitation and available water holding capacity on aboveground net primary production. Soil texture remained constant among all plots (sandy loam) and depth to caliche varied from 15.16 cm to 189 cm. AWHC and the interaction term (PPT*AWHC) were insignificant (p=0.142, p=0.838) and annual PPT accounted for 18.4% of the variation in ANPP. The y-intercept was significantly different for ANPP ~ annual PPT when considering AWHC values either above or below 3 cm. Shrub ANPP was insensitive to precipitation regardless of AWHC (R2=-0.012, R2=0.014). Results from this study indicate that a model incorporating annual PPT and AWHC may not serve as a good predictor for ANPP at a site level where there is little variation in soil texture. / Dissertation/Thesis / Masters Thesis Sustainability 2019

近年來各國金融機構為提昇競爭力，多採異業併購方式拓展其經營領域，再加上電子資訊技術不斷創新，金融集團推出銀行、證券、保險等綜合產品已蔚為風潮，美日等國為配合業者金融現代化發展動向，皆已容許其金融機構採行控股公司模式經營。而我國金融跨業經營型態，除各金融機構本身內部設立部門兼營其他金融業務外，並得依各業別法或其授權規定以轉投資子公司型態經營，因此金控法實施前實際上同時經營銀行、證券、保險中二種專業以上之金融集團已有二十家，政府為利金融業因應當前環境的轉變及加入世界貿易組織之競爭壓力，期使金融機構透過經濟規模之提高，發揮經營綜效，協助業者因應國際經營潮流，乃立法通過金融控股公司法，並自九十年十一月一日起實施。 　　金融控股公司法的實施，雖然協助金融機構透過經濟規模的提高，發揮經營綜效，以因應國際經營潮流，但金控公司並非是金融業經營之唯一選擇，也不是所有金融業都適合轉型為金控公司，資產規模不夠大、市場佔有率有限或是不具互補性之異業結盟而成立金控公司，只是疊床架屋，讓經營效率更加低落罷了。另一方面，金控公司之成立並無法改善目前我國各金融機構嚴重之呆帳問題，金融體系高達1.2兆的逾期放款，更不會在財政部從寬核發金控公司執照後憑空消失。 　　近年來，國內陸續爆發多起金融弊案，反應出金融監理效率不彰之事實，再加上國內及國際經濟景氣之衰退，隨時都有引發金融危機與風暴之可能，因此，如何強化金融監理效能，建立金融市場之安定與秩序，實為當前金融革新之重要工作。尤其隨著金融環境之迅速變遷，金融集團之迅速興起以及金融商品日漸複雜之際，如何調整金融監理架構及強化監理效能，實為當前政府所面臨之極大挑戰。目前財政部積極規劃合併監理制度，逐步走向金融監理一元化的目標。整體金融監理制度一元化包括對於金融、證券、期貨及保險業之聯合監督管理。規劃將於行政院下設立金融監督管理委員會，讓委員會合併現行財政部金融局、保險司、證券暨期貨管理委員會、中央銀行金檢處及中央存保公司檢查處之金檢權，為一具備獨立金融、保險、證券及期貨之監督管理組織。 　　雖然金融監理委員會的成立確實解決了部分現行監理制度之缺失，然而，依照本文研究，新的制度仍將面臨許多新的挑戰，例如，仍未順應潮流採行功能性監理、監理政策與監理法規可能發生整而未合之情形、金控公司系統風險難以量化、監理難度不斷升高以及專業人才培育不易等諸多問題。因此，本文對我國未來監理制度提出下列建言: 　　1.貫徹金融監理一元化之理想。 　　2.金融監理技術之提升。 　　3.監理政策及監理法規應整合。 　　4.果斷整頓問題金融機構。 　　5.強化金融業者自律功能。 　　6.金融監理應秉持重要性原則。 　　7.建立金融機構資料申報中心。 　　8.建立金融機構強制退出市場機制。 　　9.落實資訊揭露制度，加強市場制裁與監督功能。 　　10.紓困救急也要整頓改革。 　　11.專業獨立之金融管理。 　　12.培育優秀監理人才。 　　13.金控法匆促立法，尚待隨時補充規範。 　　14.審慎處理基層金融問題。 　　15.金控法實施後，存保公司風險大增，卻角色定位未明。 　　在金融體系快速自由化的過程中，我們深信，唯有堅持強化監理能力的原則與果斷執法的決心，才能真正防範金融危機的發生。

本文利用投信公司公佈之基金持股比例及持股內容明細，分析基金經理人的操作行為以及和股市股價指數的互動關係。研究主題有二： 　　一、群集效果的研究，從持股內容的分析來研究「基金經理人在操作基金時是否有群集行為」。 　　二、研究共同基金對國內股市的影響，探討「共同基金平均持股比例和股價指數間的因果關係及相關性」。 　　實證結果如下： 　　一、國內的基金經理人在操作時有明顯的群集行為（效果）。 　　二、台灣證券交易所股價指數和基金平均持股比例兩者間，不論是當期對當期，或是股價指數落後一週至十週的檢定，皆為顯著的正相關。 　　三、若以八個分類股價指數及對應之基金平均持股來看，塑化、機電、紡織、造紙、營建、金融股的11個檢定值皆為顯著正相關。水泥股及食品股的11個值則皆為顯著負相關。

<p>Statistical distributions are used to model behaviour of real VoIP traffic. We investigate call holding and inter-arrival times as well as speech patterns. The consequences of using an inappropriate model for network dimensioning are briefly discussed. Visual examination is used to compare well known distributions with empirical data. Our results support the general opinion that the Exponential distribution is not appropriate for modelling call holding time. We find that the distribution of talkspurt periods is well modelled by the Lognormal distribution and the silence periods by the generalized Pareto distribution. It is also observed that the call inter-arrival times tend to follow a heavy tailed distribution.</p>

我國於2001年通過金融控股公司法（以下簡稱金控法）以來，迄今已逾十年，金融控股公司（以下簡稱金控）之家數已達16家，其中所整合的金融機構型態包含銀行、證券、保險、投信等相關事業等，多達9 0家以上，子公司之總數量高達100家，顯見金控為增加其股東及公司利益、擴展事業體等目的，而對於併購活動日益頻繁。 依據金控發動併購時是否已取得目標金融機構的同意，可區分為合意收購或非合意收購之屬性，然金控是否均適合兩種屬性？本文藉由金控收購的相關法制深入研究本議題。金控收購子公司之法制歷經三次重大修訂，爰將歷次更迭區分為三個階段分別論述，配合實務上真實發生之個案進行研析，論究金控收購子公司之成敗因素，亦即，本文藉由法制演繹、文獻整合、案例分析之研究方法，探究我國金控法收購子公司之法制，並提出結論與建議。

Competition over mating opportunities is a conspicuous characteristic of animal behaviour. In many butterfly species the males establish territories in places advantageous for encountering females. This thesis addresses questions about how territoriality has evolved and is maintained in butterflies. The studies have been conducted using the speckled wood butterfly, Pararge aegeria, as a model species. Males of P. aegeria are found in sunspots on the forest floor (paper I-V), on the lookout for females visiting the sunspots. However, males are only found in sunspots above a certain size (paper III). This behavior is maintained by a mating success advantage, where using large sunspots instead of small sunspots as perching areas generates a higher reproductive output (paper I). The mating success asymmetry is not explained by female choice or by a female preference for large sunspots per se (paper I, V), but rather the large sunspot facilitates visual performance of perching males and improves flight pursuit and interception of females (paper III). Winners of territorial contests gain sole ownership of large sunspot territories, while losers search for a new suitable sunspot territory (paper I, II &amp; IV) or use smaller, suboptimal sunspots as perching sites (paper II). Territorial contests between P. aegeria males are not settled due to an obvious morphological/physiological asymmetry (paper I). Rather, variation in resource value and motivational asymmetries are important for settling contests (paper IV). A majority of male-female interactions (paper V) and matings (paper I) are initiated by a perching male detecting and intercepting a flying female. Furthermore, females can affect their chances of being detected by a perching male by behaving more conspicuously (paper V). This thesis highlights the role of female behaviour, variation in resource value and motivation asymmetries to understand the evolution of territoriality in butterflies.

The present work researches the taxation and tax planning of foreign-invested holding companies in the People's Republic of China. The scientific field of the work is the science of Tax Management. The research is undertaken with the goal to deliver a profound presentation of the corporate taxation of such foreign-invested holding companies established in the PRC. Based on such presentation, internationally known tax planning methods are examined to find clues for valid tax-planning means and methods for such holding companies. The scientific approach is to be seen as content-analytical with a strong reference to the basics of corporate holding taxation as exercised in Austria. The author describes the legal nature of holding companies, as they exist in Austrian and Chinese law setting the focus on incorporated holding companies. The legal conditions of establishing a foreign-invested holding company in the PRC are explained and clues for the tax examination are presented. Based on the finding that the Austrian "Gruppenbesteuerung" offers a tax consolidation model, which allows the setting off tax results amongst qualifying members, the author researches the Chinese tax laws for a similar group-relief system. However, as the research shows Chinese law does not contain any form of tax group-relief regime for foreign-invested holding companies. Therefore, the work continues to research further tax facts and tax events of Chinese tax legislation for means that allow foreign corporate investors to efficiently structure their investments from a tax point of view. In order to conduct such a search of alternative tax planning clues the research, basically, follows the systematic of the balance sheet of corporations determining the taxation of the individual balance sheet items. Finally, the work hints to the coming introduction of a new Chinese enterprise tax law which may change the situation of the taxation and tax planning of foreign-invested holding companies in the PRC altogether. (author's abstract)

This is a study conducted at, and for, the National Museum of History in Stockholm. The aim of the study was to confirm or disconfirm the hypothesis that visitors in a traditional museum environment might not take part in interactivity in an interactive exhibition. And if they do the visitors might skip the texts and objects on display. To answer this and other questions a multiple method was used. Both non participant observations and exit interviews were conducted. After a description of the interactive exhibits, theory of knowledge and learning is presented before the gathered data is presented. All together 443 visitors were observed. In the observations the visitors were timed on how much time they spent in the room, the time spent on the interactivity, texts and objects. In the 40 interviews information about visitors’ participation in the interactivity was gathered. What interactivity the visitor found easiest, hardest, funniest and most boring.The result did not confirm the hypothesis. All kinds of visitors, children and adults, participated in the interactivities. The visitors took part in the texts and objects and the interactive exhibits.