By utilizing the Case Study Reserch, the J company was selected as the target of research which adopt with IFRS(International Financial Reporting Standards).The all been probed into suitable main points about some variation topics regarding to the financial reports of J company as the examples, to summarize the trial balances with some accounts had been adjusted and showed financial with its impacted amount. The proposal is to suggest to those construction companies and to their investors in accordance to those problems. Due to the J Company adopt IFRS in financial statements, we found some material impacts listed as followed, the stockholder equity increased,widened operational revenue while the fluctuation , current income/loss and the earning per share fluctuated. The result of research shows that early involvement and promotion will be very helpful to identify the issues and find out the solutions by discussing with Certified Public Accountant (CPA) and government authorities. When the adoption of IFRS by the construction companies, it not only has material impact over financial information but it also has hugely influence over their operation performance and their operational models respectively. Therefore the construction companies should cautiously evaluate all confronted problems after the adopted IFRS. The transformation to IFRS is a big process and time-consuming for all of Taiwan¡¦s public listed companies.

Abstract In recent years, because of some alterations in the government policies and market-place structures, it seems that Real Estate Broking (REB) will be a main stream in the Real Estate Marketing. It is expected that the development of REB will be promising and prospective. However, there are few logistically developed standard operation procedures (SOPs) for customer service. In some large-scale companies with well-developed management systems, there are some service procedures based on empirical practices. However, these procedures have not been documented and served as guides for newcomers to the field. These result in raising the complexity and lowering the overall service quality of REB. In addition, because of the lack of SOPs, it can hardly earn a trust and satisfy the increasing varieties of need from customers. SOPs help in the transportation of profession, confidence, safety, and efficiency for the REB processes to customers from the service providers. They also provide brand-image awareness to consumers and good relationships between the customers and providers. Also, service mistakes from the providers can be minimized and achieve the uniformity and efficiency of operations. The necessity for constructing related SOPs becomes evident. This study was based on practical broking procedures and related academic treatises to develop SOPs for the REB. The investigations divided the customer-service procedures into three phases and incorporated a feedback mechanism of ¡§Customer Satisfactory Management¡¨ and an application of ¡§Information Science and Personnel Management¡¨ to construct a conceptual frame for the procedures. The study also provided revisions and integrity of the constructed frame by analyzing some practical cases. The developed SOPs are expected to be a basis for improving the service quality of the REB and a reference for constructing a mechanism for consumer service.

This research is to adopt the quality quest research method, interviewing through the depth and the sorting and researches of the pet industry related development process, regard core resource theories as the foundation, look for to be subjected to the management key of visiting the individual cases to succeed factor, to understand its competitive advantage to produce. In addition, also consult and deliberate now before pet industry characteristic and actual situation condition, try to induce and identify the key succeeds factor of the relation between control and management results performance. This research is final to acquire as follows what time conclusion: (1) Pet already camp key success the characteristic of the factor is affected by the core resource (2) The key that this research have to pay success the factor account six, including:" Block advantage"," management type"," store atmosphere"," sell the thoroughfare choice"," enter the goods mode" and" executive profession degree". (3) When various keys succeed the factor can reach the certain level, to conduct the good and bad of the results to have the influence of absolute, and the management results of the pet industry then expresses in four factors in" finance results"," earning satisfaction"," customer satisfaction" and" technique satisfaction".

The fault phenomena of fluorescent lamps are investigated by observing the operations in the last period of the life cycle. Accordingly, fault detecting and protection circuits are designed. Before coming to the life-end, the lamps can be started up, but are operated abnormally. A ruddy glow may occur at one end of the cathode filaments and an unstable arc may happen to the lamp. Obviously, the light efficiency becomes relatively low. The arc instability eventually results in a totally damaged fluorescent lamp. It is found that both waveforms of the lamp voltage and the lamp current are asymmetrical and have unequal positive and negative peak values. The asymmetry is more significant for the lamp voltage. In addition, a dc component is present in the lamp voltage. Based on these investigated results, the detection and protection circuits are designed for high-frequency electronic ballasts under dimming operations as well at the rated power. The experiments show that the detection and protection circuits can work effectively.

Abstracts Due to an excessive number of companies in the beverage industry, there exist tremendous product differentiation and brand proliferation. Product substitutability and low unit price further lead to severe market competition. Therefore, beverage manufacturers need to constantly obtain detailed and current consumer preference and distribution information in order to enhance promotion and sales of their own products. However, through studying the charts and graphs from marketing and distribution data, there can still be areas of uncertainty and unpredictability.This study uses a case study methodology and conducts in depth interviews with experienced individuals within the beverage industry. Assessment will include their market information processsing abilities. and their participation in developing a computer map support system to increase the effectiveness of marketing and operational units within their corporations. From the interviews with marketing and operation executives, a database application and infrastructure can be used to first organize, analyzd, summarizd, and classify informational data. Then,the resultes can be stored in a database for the use by the computerized map support system. Therefore, this improves upon the system response time and avoids encountering large amoutn of data needing analysis and complex calculations. This database system also needs to be capable of comprehensive data organization and analysis in order to detect market trends and direction, assisting executives in digesting historical data. In summary, the application and utilization of the computerized map support system can be a very useful tool in helping marketing and operation executives in their strategic and decision making processes and needs. This research hopes to utilize the development of computerized mapping support system to assist domestic beverage companies in thoroughly analyzing current market operational insufficiencies. Furthermore, this system can detect strategies of other competitive brands. Through these two analyses, the company will be able to respond rapidly, appropriately and effectively. Computerized mapping support system has the further advantage of detailed statistical computations, data analysis, and early detection of minute market changes. The continued applicaton of the comptuerized mapping system will definitely assist the marketing and operation divisions to better understand market behavior, leading to the goals of achieving better productivity, higher success rate to new strategies, and overall superior competitiveness. KEY WORDS¡GThe Beverage Industry¡BThe Comptuerized Mapping System¡B The Marketing and Operation Divisions

This experiment is composed of three parts: Gas sampling and analysis by Regenerative Thermal Oxidizer in the factory ¡Afabrication and screening of catalyst, and a discussion about efficiency of Catalytic Oxidation toluene by varied factors. Regarding gas sampling in the factory, we found that the transformation rate of VOCs by Regenerative Thermal Oxidizer(RTO) at operation temperature 982¢J into tolueneis 94.7%, into 2-butanone is 96.5%, into isopropyl alcohol is 95%. Among the three, toluene showed the lowest transformation rate. Regarding catalyst sampling and research, we found that metal catalyst by immersion method(immersion method) ( weight ratio of Cu:Co¡BCu¡GMn and Mn¡GCo is 1¡G1¡BPure Cu¡BPure Co and Pure Mn)and metal load(metal /molecular sieve) is 5%¡B10%. Among the twelve metal catalysts, we figured out 10% metal C-Co(1:1) is the best catalyst concerning transformation rate. Regarding the operation factors, the experiment showed¡G(1)the more the concentration of toluene¡Athe more the temporary inhibition¡Aand therefore, the transformation rate went down¡A(2)The more the speed of inhalation¡Athe time the air stayed still decreased, and a obvious decrease of transformation rate can be seen(3)the increase of oxygen concentration showed a positive effect toward transformation rate.(4)When at a higher reaction temperature, for the above mentioned three factors, the influence upon transformation rate became less. In addition, for the cost evaluation, the 10% metal Cu-Co(weight rate 1:1) catalyst we chose in our experiment is 92.79 Taiwanese Dollars for one batch of 120g and the catalyst per gram is 0.77 Taiwanese Dollars.

Emergency response is a time critical work that needs team work from different organizations with various specialties. It also needs to integrate existing information system to collect and assemble necessary knowledge and resources for critical emerging tasks and use it to plan for collaborative problem solving In this study, we propose the methodology to automate the traditional emergency patient transfer process by connecting different organization¡¦s information systems through Web services with BPEL4WS. Via Web services, the medical resources information can be requested according to patient conditions, and resource reservation decision can be made online. Via BPEL4WS, heterogeneous information systems in different organizations can be connected and executed automatically in any predefined process without limit human intervention. The willingness of hospitals to share various levels of resource availability information to Emergency Operation Center (EOC) to coordinate regional medical resource distribution is critical to make Web service platform work. Therefore, this study examines the correlation of individual hospitals¡¦ performance in terms of resource utilization with hospital¡¦s information sharing with EOC. We investigate the effects from sharing information to EOC which adopts three policies of releasing hospital status information through simulation under different conditions in emergency occurrence and occupied hospital resources. Our findings from the simulations imply that the best policy for EOC to adopt in order to make Web services workable in handling medical emergency is to accord different conditions to adopt different suitable policies. For hospitals, if they want to get the maximum resources utilization, it had better to refer to different condition to adopt different information sharing strategies.

The growth rate of GDP of mainland China in 2003 is 11.48% and the average growth rate of GDP in recent five years is about 9.50%. The growth rate of total retail amount of social consumer goods is 9.00% and the average growth rate of it in recent five years is 10.16% which make mainland China the most prospective market. After joining the world trade organization¡]WTO¡^in 2001, the retail business in China went through a huge variation. Not only the keen competition between China enterprises and foreign businesses, but also the rivalries among various retail types of operation in China retail market make the progress of retail business in China. This study reviews literature to understand the research on the revolution of the retail type of operation, collects and organizes the inferiority materials to know the development of present economic circumstance in mainland China, probe into the growth and future trend of the consumption and retail market. The three most attractive retail types of operation in recent mainland China are department store, supermarket and specialty shop, this study analyses the financial statements of the benchmarks of the three retail types of operation to obtain a deeper comprehension of the future development trend. The result of this study shows the diversification of the development trend of recent retail type of operation in China which is different from the past situation. Every retail type of operation grows prosperously in China, and the performance of supermarket is even better than that of department store. According to the retail life cycle theory, department stores in mainland China are in the maturity phase and have to re-segment its target customers to raise its market share and revenue. The result of this study also shows the polarization of the trend of the retail type of operation in China, which the three most attractive retail type of operation represent. According to the dialectic model, there will be a synthesis between thesis and antithesis retail type of operation possesses the advantages of them. We can also learn from the three wheels of retailing theory that the department store will improve its return ratio by imitating and learning while supermarket will improve its turnover rate to strengthen its differences. Keywords: Retail business in China, type of operation, department store, supermarket, specialty shop.

Since the opening of economic reform in 1978, mainland China's national power as a whole has been greatly enhanced with more than two decades of economic development. Under the impact of such events as the First Persian Gulf War, the Kosovo War, global anti-terrorist attacks following the 9/11/01 Attacks on America, and the Second Persian Gulf War, mainland China has thus reconstructed its viewpoint of international as well as regional security. This thesis aims to inspect, from the perspective of international regime, China's policy towards UN peacekeeping operations and apply the rationale of Neo-liberal Institutionalism ( which is based on international regime theory ) to explaining and analyzing the evolution of China's peacekeeping policy. China's policy has made a drastic impact on current international relations, involving peace and stability not just of Asian-Pacific but of cross-Strait relations. Due to the two-handed strategy adopted in dealing with ongoing cross-Strait issues, China has always shown reluctance to renounce the use of military force on Taiwan up to the present. As a result, cross-Strait security is now being threatened from enormous military stress. Hopefully, both sides of the Taiwan Strait can resolve existing political conflicts by taking peaceful means. However, in the face of such threats from China's abrupt rise as well as having its veto exercised by force in the UN Security Council and then proceeding to play a zero-sum game in which pure competitions in foreign affairs are doomed to become intensified, I'm deeply convinced that, through peacekeeping operations as well as coordination and cooperation between regional/international organizations ( as they are probed into in the thesis ), possible cross-Strait conflicts can be reduced to a great extent.

To fulfill the requirements of the operation in a wide power range, a parallel configuration with modular power factor correctors (PFCs) is proposed. Each PFC module is composed of a bridge-rectifier, a fly-back converter and associated passive filters. The fly-back converter is independently operated at a fixed frequency with a discontinuous inductor current. This allows the modules to achieve a high power factor and to regulate the output power with simple control. With the same duty-ratio and frequency, the total current will be distributed equally to each operating module without complex current sharing control. The operating modules are equally phase-shifted to take the advantages of the continuous current mode when operated at a higher power. Experiments were conducted to achieve a power rating of 1 kVA by operating 10 PFC modules in parallel. The duty-ratio of the operating modules is controlled by a micro-controller to regulate the output power in accordance with the load requirement. A complex programmable logic device (CPLD) is used for phase-shifting. All modules are operated in turn to share the operating cycles in a more equal manner. Experimental results demonstrate the parallel configuration can achieve the expected performances.