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Performance of two different types of inhalers : influence of flow and spacer on emitted dose and aerodynamic characterisationAlmeziny, Mohammed Abdullah N. January 2009 (has links)
This thesis is based around examination of three mainstream inhaled drugs Formoterol, Budesonide and Beclomethasone for treatment of asthma and COPD. The areas investigated are these which have been raised in reports and studies, where there are concern, for drug use and assessment of their use. In reporting this work the literature study sets out a brief summary of the background and anatomy and physiology of the respiratory system and then discuses the mechanism of drug deposition in the lung, as well as the methods of studying deposition and pulmonary delivery devices. This section includes the basis of asthma and COPD and its treatment. In addition, a short section is presented on the role of the pharmacist in improving asthma and COPD patient's care. Therefore the thesis is divided into 3 parts based around formoterol, budesonide and beclomethasone. In the first case the research determines the in-vitro performance of formoterol and budesonide in combination therapy. In the initial stage a new rapid, robust and sensitive HPLC method was developed and validated for the simultaneous assay of formoterol and the two epimers of budesonide which are pharmacologically active. In the second section, the purpose was to evaluate the aerodynamic characteristics for a combination of formoterol and the two epimers of budesonide at inhalation flow rates of 28.3 and 60 L/min. The aerodynamic characteristics of the emitted dose were measured by an Anderson cascade impactor (ACI) and the next generation cascade impactor (NGI). In all aerodynamic characterisations, the differences between flow rates 28.3 and 60 were statistically significant in formoterol, budesonide R and budesonide S, while the differences between ACI and NGI at 60 were not statistically significant. Spacers are commonly used especially for paediatric and elderly patients. However, there is considerable discussion about their use and operation. In addition, the introduction of the HFAs propellants has led to many changes in the drug formulation characteristics. The purpose of the last section is to examine t h e performance of different types of spacers with different beclomethasone pMDIs. Also, it was to examine the hypothesis of whether the result of a specific spacer with a given drug/ brand name can be extrapolated to other pMDIs or brand names for the same drug. The results show that there are different effects on aerodynamic characterisation and there are significant differences in the amount of drug available for inhalation when different spacers are used as inhalation aids. Thus, the study shows that the result from experiments with a combination of a spacer and a device cannot be extrapolated to other combination.
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金融控股公司之風險管理與資本配置謝 俊, Chun Hsieh Unknown Date (has links)
鑒於金融機構跨業經營乃係現況發展趨勢,而風險管理已成為金融機構業務管理之首務,本研究將探討國際金融機構風險管理的新規範-新版巴賽爾資本協定(Basel II),並蒐集民國八十三年六月至民國九十二年三月我國上市公司公開發行之財務資訊,分別以商業銀行、證券公司、人壽保險公司、產物保險公司及票券公司為代表,模擬為金融控股公司下之各個子公司,將結合營運性、風險性、及法令為考量之資本配置模型;進一步探討金融控股公司之風險管理與資本配置。
歸納模擬結果如下:
以營運性為考量並配合法令要求之資本配置,此配置模型係在設定盈餘目標下,追求風險極小值,或設定風險容忍水準,以追求盈餘之極大值。經過目標值的變動下,此最適化模型可得一效率前緣曲線。由此效率前緣圖可知,在盈餘維持在平均盈餘水準下,此模型可使風險值由原來的8,860佰萬元降至7,045佰萬元,其降幅為20%,RAROC由原來的0.77升至0.97,升幅為25%;若固定風險值在原來未分配前的平均水準,則盈餘由先前的7,681佰萬元提升至8,821佰萬元,其提升幅度為14%,RAROC由原來的0.77提升至0.90,提升幅度為16%,亦相當可觀。若將資本維持在歷史平均水準,則可使其盈餘達到7,305佰萬元,而風險值為6,446佰萬元,RAROC為1.00,升幅為29%。據此推論,依此配置模型分配結果,將可改善整體金融控股公司之經營績效。
綜合營運性、風險性並考量法令要求之資本分配模型,納入了風險限制條件,主要係考量高風險之業務,須有高資本以因應其非預期性損失,但同時為兼顧經營績效,必須在營運性與風險性間求得平衡點;實證結果發現,受到風險性限制條件的影響,使得此條效率前緣曲線均落在以營運性為考量資本配置模型之下方,這代表的是在此模型下,無法達到較高之盈餘,原因來自於高盈餘伴隨著高風險,但高風險在此配置模型中是不允許的。惟此模型依然有提升整體經營績效的功能。例如,將盈餘目標設為原來的7,681佰萬元,則風險值降為7,601佰萬元,降幅約14%,RAROC也提升至0.90,升幅為16%;若資本維持在平均水準177,185佰萬元,則盈餘可達到5,802佰萬元,風險值則為4,528佰萬元,RAROC為1.09,較原先高出41%。 / As cross business managing is the modern development trend and risk management has been the first task for the financial institutions, this study attempts to analyze the new standard of the international financial institutions’ risk management – new Basel II. The data concerning business operations, risks, regulations from June 1992 to March 2003 are collected for each group of commercial banks, security houses, life insurance companies, non-life insurance companies, bill finance companies to build a capital allocation model. The financial holding companies’ risk management and capital allocation is further discussed. The results of this study are summarized as follows:
The capital allocation model considers business operations and regulations. This allocation model sets up profit target, seeks minimum risk or sets up level of risk tolerance to seek maximum profit. After the variable target, the suitable model can get a efficient frontier curve. From this curve we find out that the profit maintains under the average profit level. The model can make Value-at-Risk reduce from 8,860 million to 7,045 million, down 20%, RAROC rise from 0.77 to 0.97, up 25%; if the fixed Value-at-Risk is before distributing, the profit will rise from 7,681 mission to 8,821 million, up 14%, RAROC will rise from 0.77 to 0.90, up 16%, still outstanding. If the capital remains at historical average level, then the profit can reach 7,305 million, and the Value-at-Risk is 6,446 million, RAROC is 1.00, up 29%. According to the inference, the distributing result of the allocation model can improve the operation performance of the financial holding company.
The capital allocation model synthesize operation, risk and consider legal requirement, bring into the restriction of risk is to consider high risky business should have high capital to deal with unexpected loss, but also to consider operation performance, need to seek balance between operation and risk; From the result of this study finds that under risk restriction, the efficient frontier curve is within the capital allocation model which considers operation, this means under the model, higher profit is hard to achieve, the reason is high profit accompanies high risk, and high risk is prohibited from the model. But this model still has the function to approve whole operation performance. For example, if the profit target is 7,681 million as original, the Value-at-Risk will reduce to 7,601 million, down 14%, RAROC will rise to 0.90, up 16%; if the capital remains at the average level’s 177,185 million, the profit can reach 5,802 million, the Value-at-Risk is 4,528 million and RAROC is 1.09, up 41%.
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Financial Holding Company and Corporate Governance from the Perspective of Ownership and Control: Case Study of SinoPac Holdings Co., LTD.Yeh,Jessie Unknown Date (has links)
In response to the changing financial environment both internally and externally, the government endeavored to pass the Financial Holding Company Act, which is intended to provide an environment conducive to financial integrations. According to the Principal-Agent theory, agency problems tend to take place when misalignment occurs between an ultimate owner’s cash flow rights and voting power. It is of interest whether the financial holding company structure actually increases or decreases such misalignment. The shareholdings of the Hong family of SinoPac Holdings is the subject of this research, and the essence of the research is to examine the Hong family’s shareholding and their actual control based on the one-share-one-vote principle before and after the holding company structure. The findings conclude that the misalignment between the Hong family’s ownership and control in fact increases under the holding company structure, which is generally viewed as a negative sign of corporate governance. Notwithstanding, the Hong family has adopted some measures to strengthen corporate governance despite the widening misalignment.
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The Social City : Middle-way approaches to housing and sub-urban golvernmentality in southern Stockholm, 1900-1945Deland, Mats January 2001 (has links)
<p>This dissertation deals with the period bridging the era of extreme housing shortages in Stockholm on the eve of industrialisation and the much admired programmes of housing provision that followed after the second world war, when Stockholm district Vällingby became an example for underground railway-serviced ”new towns”. It is argued that important changes were made in the housing and town planning policy in Stockholm in this period that paved the way for the successful ensuing period. Foremost among these changes was the uniquely developed practice of municipal leaseholding with the help of site leasehold rights (<i>Erbbaurecht</i>).</p><p>The study is informed by recent developments in Foucauldian social research, which go under the heading ’governmentality’. Developments within urban planning are understood as different solutions to the problem of urban order. To a large extent, urban and housing policies changed during the period from direct interventions into the lives of inhabitants connected to a liberal understanding of housing provision, to the building of a disciplinary city, and the conduct of ’governmental’ power, building on increased activity on behalf of the local state to provide housing and the integration and co-operation of large collectives. Municipal leaseholding was a fundamental means for the implementation of this policy.</p><p>When the new policies were introduced, they were limited to the outer parts of the city and administered by special administrative bodies. This administrative and spatial separation was largely upheld throughout the period, and represented as the parallel building of a ’social’ outer city, while things in the inner ’mercantile’ city proceeded more or less as before. This separation was founded in a radical difference in land holding policy: while sites in the inner city were privatised and sold at market values, land in the outer city was mostly leasehold land, distributed according to administrative – and thus politically decided – priorities.</p><p>These differences were also understood and acknowledged by the inhabitants. Thorough studies of the local press and the organisational life of the southern parts of the outer city reveals that the local identity was tightly connected with the representations connected to the different land holding systems. Inhabitants in the south-western parts of the city, which in this period was still largely built on private sites, displayed a spatial understanding built on the contradictions between centre and periphery. The inhabitants living on leaseholding sites, however, showed a clear understanding of their position as members of model communities, tightly connected to the policy of the municipal administration. The organisations on leaseholding sites also displayed a deep co-operation with the administration. As the analyses of election results show, the inhabitants also seemed to have felt a greater degree of integration with the society at large, than people living in other parts of the city. The leaseholding system in Stockholm has persisted until today and has been one of the strongest in the world, although the local neo-liberal politicians are currently disposing it off.</p>
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銀行保險行銷通路對於汽車保險經營績效之研究- 個案公司實證分析 / BANKING AND INSURANCE MARKETINGCHANNELS FOR MOTOR INSURANCE BUSINESS PERFORMANCE STUDY郭榮棠 Unknown Date (has links)
我國財產保險業之簽單總保費收入為新台幣1,141.05億元,其中汽車保險之簽單保險費收入為新台幣573.34億元,佔我國財產保險業簽單總保費收入的50.25%,故汽車保險之簽單保險費收入於九十五年仍居財產保險市場各險種之冠。同時汽車保險業務量占全體產險業務量的比重,近十年來一直維持在45%~55%之間,由於汽車險業務量之消長與品質關係著保險公司經營的績效。而業務消長與品質良窳又跟行銷通路緊密相關。現今如能掌握住通路即能掌握業務,然而如何選擇良好通路及經營,對保險公司而言,是非常大的考驗與挑戰。
金融控股公司法於2001年六月二十七日經立法院三讀通過後,並於同年十一月一日起正式實施,自此台灣金融相關產業正式邁入戰國時代,大型金融控股公司紛紛成立。各金控業者藉由本身銀行、證券、產險及壽險等子公司在資源整合下,冀能發揮綜效,以達到較佳的經營糢式。
台灣汽車保險保費成長在經歷2005年達到近十年來的高峰後,2006年受到銀行雙卡壞帳緊縮消費金融的影響下,汽車經銷商新車銷售呈現大幅衰退,直接衝擊到汽車保險保費的收入與成長,因而導致2006年汽車保險保費首次呈現衰退。若高度依賴車商保代的業者,將受到同樣衰退命運,然而若業者能提前佈局多元化行銷通路,其受到衰退的影響就相對輕微,甚至部份業者的業績仍然能夠逆勢成長。有鑑於此,產險業者如何透過加入金控或開拓與壽險、銀行等合作,藉以提升業務成長,益顯重要。
本研究係以個案公司加入金控後銀行通路經營績效加以分析,確實發現產險公司若能充份發揮自身優勢與定位,爭取加入金控,藉由金控所屬子公司廣大的銷售人力及通路據點,對汽車險業務的經營績效有很大的綜效。 / Motor insurance business has played an important role in the Taiwan non-life insurance industry. The total written premium income for Motor insurance in 2006 amounted to NT$57.334 billion, which accounts for 50.25% of the overall premium income of non-life insurance industry in Taiwan. In the meantime, the business portfolio of Motor insurance to that of non-life insurance has been maintained at 45% - 55% over the past ten years. The quality of Motor business is significantly related to the business performance and is also closely linked to the marketing channels of the non-life insurance companies. As such, the selection of appropriate marketing channels, which is certainly a great challenge, will have predominant influence to the business performance of a non-life insurance company in Taiwan.
Since the Financial Holding Company Law went into effect officially in November 2001, there are quite a number of mega financial holding companies were established afterwards. The aim of financial holding company is to integrate their respective resource among their banking sector, securities sector, non-life insurance sector, and life insurance sector, so as to achieve the synergy and to build up better business operation model as well.
The premium growth for the motor insurance in 2005 has achieved the highest record nearly a decade. In 2006, the new car sales were serious impacted by the dual cards crisis (credit cards and cash cards). This certainly led to the motor premium income was first time ever reduced in the past five years. Non-life insurance companies will suffer the same of the recession as mentioned for their motor business if they highly rely on the marketing channel through the car dealers. However, the impact on the motor business could be mitigated for non-life insurance companies if they are able to explore new multi-marketing channels along with good results. The premium growth can be also anticipated for those non-life companies if they can make good use of these channels. In view of this, it will be very important for non-life insurance companies to achieve better performance by way of joining financial holding company as a subsidiary and establishing a strategic alliance with life insurance companies or banks from now on.
This research is focusing on the case studies of the banking and financial holding maketing channels, for the Motor insurance business performance of the non-life insurance company. With the findings of this case study after detailed analysis, we come to conclusion that after joining the holding company, non-life insurance company can improve the business performance of synergy to a great extent for their motor insurance business by way of making full use of the sales force as well as point of sales among the subsidiaries of holding companies.
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Education and episcopacy : the universities of Scotland in the fifteenth centuryWoodman, Isla January 2011 (has links)
Educational provision in Scotland was revolutionised in the fifteenth century through the foundation of three universities, or studia generale, at St Andrews, Glasgow and Aberdeen. These institutions can be viewed as part of the general expansion in higher education across Europe from the late-fourteenth century, which saw the establishment of many new centres of learning, often intended to serve local needs. Their impact on Scotland ought to have been profound; in theory, they removed the need for its scholars to continue to seek higher education at the universities of England or the continent. Scotland’s fifteenth-century universities were essentially episcopal foundations, formally instituted by bishops within the cathedral cities of their dioceses, designed to meet the educational needs and career aspirations of the clergy. They are not entirely neglected subjects; the previous generation of university historians – including A. Dunlop, J. Durkan and L. J. Macfarlane – did much to recover the institutional, organisational and curricular developments that shaped their character. Less well explored, are the over-arching political themes that influenced the evolution of university provision in fifteenth-century Scotland as a whole. Similarly under-researched, is the impact of these foundations on the scholarly community, and society more generally. This thesis explores these comparatively neglected themes in two parts. Part I presents a short narrative, offering a more politically sensitive interpretation of the introduction and expansion of higher educational provision in Scotland. Part II explores the impact of these foundations on Scottish scholars. The nature of extant sources inhibits reconstruction of the full extent of their influence on student numbers and patterns of university attendance. Instead, Part II presents a thorough quantitative and qualitative prosopographical study of the Scottish episcopate within the context of this embryonic era of university provision in Scotland. In so doing, this thesis offers new insights into a neglected aspect of contemporary clerical culture as well as the politics of fifteenth-century academic learning.
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國際租稅規劃對台灣上市櫃公司跨國控股連結設計之影響 / The impact of international tax planning on the design of cross - border ownership links of Taiwan's listed companies洪靖紋 Unknown Date (has links)
近年來各國跨國企業利用對外投資控股架構設計進行租稅規劃,複雜的跨國結構安排導致各國稅基嚴重被侵蝕,引起各界關注,故了解跨國公司如何規劃其投資控股架構有其必要性。基於國內尚未有實證文獻探究國際租稅規劃對我國跨國公司投資控股架構決策之影響,因此本文針對2010年至2014年台灣上市櫃公司之海外關係企業目前投資控股架構進行研究,以了解我國對外投資的投資控股架構設計概況。此外,本文進一步探究跨國公司為了進行國際租稅規劃,不同租稅屬性的上下層公司是否確實會有相對應租稅特性之公司搭配形成控股連結。
本文建構兩個迴歸模型,採用Tobit模型進行實證分析。模型一分析基本租稅因素對於跨國控股連結之影響,實證結果顯示跨國控股連結設計會受到租稅協定、上下層公司所在國稅率差距影響。而模型二檢視國家組合間之租稅搭配相關變數對跨國控股連結的影響。結果顯示,上下層公司所在國的租稅環境確實會影響與其形成控股連結之所在國家的區位選擇。 / In the recent years, multinational corporations using the design of investment holding structure to do the tax planning. The complicated investment holding structure result in the tax base being damaged, and it draws the attentions of all walks of life. Therefore, there’s necessity to understand how the multinational corporations plan their investment holding structure. Due to the fact that there’s no literature which research the influence of international tax planning to our country’s multinational corporation investment holding structure decision have been proved. In order to understand how Taiwan’s multinational corporations plan their investment holding structure, we do the research against the investment holding structure of Taiwan’s listed companies from 2010 to 2014. Besides, we do the research more advanced on the international tax planning to see whether there will be companies with corresponded different tax characteristic that form an ownership links with the upper and lower companies of different tax characteristic.
In this paper, we constructed two regression models, the Tobit random effect model is used to do the empirical analysis. The Model 1 analyzes the relation between the basic tax variable and the cross-border ownership links. The results indicate that the design of cross-border ownership links will be affected by tax treaty and the difference of tax rate between the upper and the lower countries. And the Model 2 examines the relation between tax collocation of country pair variables and cross-border ownership links. We found out that the tax environment where the upper and lower companies are located has truly affect the location choice of the country which the ownership link is linked to.
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Proces slučování a vzájemné spolupráce burzovních trhů na počátku 21. století na příkladu CEESEG / The Process of Consolidation and Cooperation between Stock Markets in the early 21st Century on Example of CEESEGBlecha, Radek January 2010 (has links)
Since the end of the 20th century capital markets have undergone a fundamental change. Under the influence of globalization they have become more interconnected and more functional than before on the base of information technology. Although the financial crisis of 2008 slowed down this development and liberalization, currently markets are rising again and one of the most striking trends is their integration into multinational units. An example of Stock Exchange Cooperation in the early 21st century is the CEESEG group associating Central and Eastern European Stock Exchanges, namely, the Wiener Börse, the Prague Stock Exchange, the Ljubljana Stock Exchange and the Budapest Stock Exchange. The theme of this thesis is to analyze the example of this geographically close and, thanks to the PSE, directly related, interesting trend of Stock Exchange cooperation, the manner of its function and impact on every member Stock Exchange.
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Periódicos científicos eletrônicos brasileiros na área da ciência da informação: análise das dinâmicas de acesso e uso / Brazilian Electronic Journals in the Information Science field: Analyzing the dynamics of access and useDias, Guilherme Ataide 06 November 2003 (has links)
Avanços na área da tecnologia de informação proporcionaram mudanças em diversas áreas da atividade humana. A comunicaço cientifica e uma destas áreas. Periódicos científicos, que tradicionalmente utilizam como meio de divulgação a mídia impressa, possuem agora como alternativa a midia eletrônica. Alguns periódicos científicos lançados no final do século XX estão disponíveis exclusivamente no formato eletrônico. Esta tese de Doutorado analisa de forma específica as dinâmicas de acesso e uso dos periódicos científicos eletônicos brasileiros na área da Ciência da Informação. Discutem-se diversos tópicos fundamentais para a compreensão deste assunto. O estudo do acesso dos usuários aos periódicos foi realizado através da análise dos arquivos de log de acesso gerados pelos servidores web onde estão hospedados os periódicos selecionados para a pesquisa. O estudo relacionado ao uso que os usuários fazem dos periódicos foi realizado através da análise de um questionário enviado para os docentes dos programas de pós-graduação em Ciência da Informação, credenciados pela Coordenação de Aperfeicoamento de Pessoal de Nível Superior CAPES, até a data de 30 de junho de 2001. A pesquisa identifica vários comportamentos dos usários quando do acesso aos periódicos científicos eletrônicos brasileiros, bem como algumas barreiras para uma utilização mais efetiva deste recurso. As conclusões da pesquisa sao relevantes para a elaboraço de novos periódicos cientificos eletrônicos. O prototipo de um sistema de informação eletrônico, voltado para o gerenciamento do processo de elaboração de um periódico científico eletrônico, e apresentado em sugestões para futuras pesquisas. Este protótipo materializa algumas das idéias discutidas ao longo do texto. / Electronic journals, Scientific Communication, Information Science, Information Technology
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Os caminhos da depress?o e sua cartografia na adolesc?ncia e in?cio da adultez / The ways of depression and its cartography in adolescence and early adultsAbreu, Rosemarie Elizabeth de 03 March 2006 (has links)
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Rosemarie Elizabeth.pdf: 975117 bytes, checksum: b92177ce882a77c11884e90b9344d9f0 (MD5)
Previous issue date: 2006-03-03 / The present study analyzed several causes of psychosocial and environment issues (DSM IV revised axis) affecting the incidence of the major depression (axis I) in young women between 16 and 25 years old assisted at the psychiatric ambulatory unit of the State University of Londrina, UEL. At the first phase of this research, it was studied medical records in a descriptive manner. In the second phase, 32 depressive patients of this ambulatory, who were previously submitted to a structured clinical interview (clinical version Scid-I) and DSM-IV axis (psychosocial and environment issues), were selected for inclusion in the study. In the final phase, it was done a therapeutic group attendance composed only by four patients. The results emphasized the significance of the union in a collaborative research, as much as the presence of a holding environment, through the transitional space, which offered perspectives of continuity of the group therapy, with their expectative the cure of depression / O presente estudo investigou a determina??o de v?rios problemas pssicossociais e ambientais (eixo DSM-IV revisado) na incid?ncia da depress?o maior (eixo I), em mulheres jovens com idades entre 16 e 25 anos, atendidas no ambulat?rio de psiquiatria da Universidade Estadual de Londrina, UEL. Na primeira etapa desta pesquisa, foram analisados prontu?rios m?dicos de modo descritivo. Na segunda etapa, foram selecionadas 32 pacientes com depress?o maior, e que foram previamente submetidas ? entrevista cl?nica estruturada (Scid-I vers?o cl?nica) e eixo IV do DSM-IV (problemas pssicossociais e ambientais), para inclus?o no estudo. Na etapa final, foi realizada a consulta terap?utica em grupo, realizada somente em 04 pacientes. Os resultados enfatizaram a import?ncia da integra??o em uma pesquisa colaborativa, bem como a exist?ncia de um ambiente de holding , atrav?s do espa?o transicional oferecido com perspectivas de continuidade deste atendimento em grupo, tendo como expectativa a cura da depress?o
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