Abstract With the development of new technology and the stringent requirement for the international environmental regulation, the silver-oxide cadmium composites with the best contact performance will be prohibited due to the anxiety to cause cancer. Therefore, this study intends to develop a new contact materials with the best contact performance and cost. This study intends to use the silver powder (2~4£gm) as the major component, and the alumina ceramic powders (0.5£gm) as the minor component. The self-development mixer is used to uniformly mix silver powder with alumina powder, and then the powder metallurgy is used to make the electric contacts. Under the supply voltage and current, as well as the mixing conditions, the contact erosion amount, the arc energy, and the contact resistance are measured to investigate the erosion mechanism. Results show that the electric contact with 4%wt alumina ceramic powder has the best performance. Furthermore, the new electric contacts of silver base alumina composite material appear the acceptable performance compared with the commercial electric contacts.

Investors should seriously assess and consider investment objects when they are proceeding domestically newly-issued equity funds investment. According to this study, the returns of domestically newly-issued equity funds are negative whether they are invested locally or overseas. If we take excess returns into account, the returns rate will be lower. General excess returns¡]systematic risk BETA¡^¡Bnet flow rate ¡]Flow¡^¡Bequity funds turnover rate¡]Turn¡^¡Baverage investment amount per person¡]AVG¡^etc. four factors are listed in this study. The past ten-year excess returns of domestically newly-issued equity funds are researched the correlationship of these variables. The empirical results show:there is a positively significant relationship risk, the higher the systematic risk is, the better the funds¡¦ performance is. Funds excess returns are positively significantly related with equity funds turnover rate; the situation represents: the more active this month investment objects are the better this month performance is. The relationship between equity funds excess returns and net flow rate is statistically insignificant; no matter what the net buying amount of this month is higher or lower than last month funds assets scale, the performance of the funds is not affected. The relationship between funds excess returns and investment amount is statistically insignificant. As far as domestically newly-issued international equity funds are concerned, funds excess returns are statistically insignificant with systematic risk, net flow rate and funds turnover rate, that is, the performance of international equity funds is not affected by domestical systematic risk, net flow rate and fund turnover rate. Funds excess return rate is negatively significantly related with the investment amount per person, that is, the bigger the net funds assets scale or the smaller the beneficiaries of the funds is, the worse the performance of the funds is. In other words, when topical news¡]for example BDI index fluctuations¡B the rise of BRICs¡B the large scale epidmic¡^ferment,the international equity funds commodity which is enjoying busy trading will result in loss in the first year-end after investing, it verifies the proverb¡XDon¡¦t go to the place where many persons gatter.

国立情報学研究所で電子化したコンテンツを使用している。

The main aim of this study was to monitor and evaluate nitrate contents in vegetables, offered in the network of markets, from anti-nutritive point of view. The nitrate content was monitored in common vegetable types in the course of a year. The selected supermarkets were used as the source of samples. The ion-selective electrode measurement method was used to set the nitrate content. The analysed samples were provided in Billa markets in Jindřichův Hradec and in Heidenreichstein in Austria. In total 149 samples were analysed, 71 were provided in the Czech markets and 78 in Austria. The leaf and root vegetables were tested, especially lettuce, iceberg lettuce, a carrot, a parsley and a radish. The lowest measured value 21 mg NO3-.kg-1 was taken from the parsley from the Czech Republic. The highest nitrate content was detected in the lettuce also originated from the Czech production and reached 5200 mg NO3-.kg-1. In the final comparison with the neighbouring Austria, the Czech samples have shown, except for the carrot, higher nitrate contents.

In spatially structured populations, distributional dynamics are driven by the quantity, connectivity and quality of habitat. Because these drivers are rarely measured directly and simultaneously at relevant scales, information on their relative importance remains unclear. I assessed the influence of both direct and indirect measures of local habitat quality, and of landscape habitat amount and connectivity on long-term territory occupancy dynamics of non-migratory pygmy owls. Direct measures of local habitat quality based on territory-specific reproductive output had greater effects on distribution than landscape factors, but only when spatio-temporal fluxes in performance linked to environmental stochasticity and intraspecific competition were considered. When habitat quality was measured indirectly based on habitat structure, however, landscape factors had greater effects. Although all landscape factors were important, measures of landscape connectivity that were uncorrelated with habitat amount and based on attributes of matrix structure and habitat configuration that influence dispersal movements had greater effects than habitat effective area (amount weighted by quality). Moreover, the influence of connectivity (but not habitat effective area) depended on local habitat quality. Such results suggest the relative importance of local habitat quality in driving distribution has been underestimated and that conservation strategies should vary spatially depending on both local and landscape contexts.

The aim of orthodontic treatment is to provide the patient with a good static and functional occlusion. During research that was conducted to complete a seminar on the static and functional aspects of occlusion, the author discovered that there might be a discrepancy between the goals of an ideal static occlusion, and the goals of an ideal functional occlusion. An ideal static occlusion seemed to require a flat mandibular plane and a minimal amount of overbite after active orthodontic treatment, whereas an ideal functional occlusion required a curved mandibular plane and an overbite of 4 mm to prevent cusp interferences during functional mandibular movements. The rationale behind the excessively flat mandibular plane and minimal overbite after orthodontic treatment is to compensate for the tendency of the bite to deepen during the period following orthodontic treatment. This tendency to relapse causes uncertainty about the stability of orthodontic treatment. Little research has been dedicated to examining the long-term stability of the leveled curve of Spee. In addition, there seems to be a considerable amount of controversy surrounding the long-term stability of overbite correction after orthodontic treatment. The aim of this study was to evaluate the stability of the curve of Spee and the overbite following orthodontic treatment. In addition, the relationship between the curve of Spee and the presence of anterior guidance after a period of orthodontic retention, was examined. The relationship between the overbite and the presence of anterior guidance was also examined, and the results were used to predict an ideal value for the overbite to avoid possible dental cusp interferences. Standardized digital photographs of the dental casts of 40 subjects were taken at three different stages: before treatment (T1), after orthodontic treatment (T2), and three years (mean) post-treatment. Accurate electronic measurement of the curve of Spee, using computer software, was completed for all three stages. The overbite was measured with a dial caliper. Clinical evaluation of the functional occlusion, with special reference to anterior guidance, was performed on all the subjects. Statistical analysis was carried out in search of statistical significant changes between the various stages, and possible correlations between the different variables. The results indicated that the leveling of the curve of Spee is a stable treatment procedure. The overbite was less stable than the curve of Spee, and nearly half the amount of overbite correction obtained during treatment, relapsed in the three years (mean) post-treatment. No relationship was found between the curve of Spee and the presence of anterior guidance at T3. A highly significant relationship was found between the overbite and the presence of anterior guidance. Subjects with a small overbite seemed to be predisposed to posterior interferences during mandibular protrusion. An overbite of not less than 3mm was found to be a desirable feature after orthodontic retention in order to reduce potentially interfering contacts. More research is necessary to clarify the relationship between dental interferences and temporomandibular disorders (TMD). / Dissertation (MChD (Orthodontics))--University of Pretoria, 2004. / Orthodontics / unrestricted

No description available.

Operation scales of the travel agencies can be giant or tiny in term of sizes. No matter in Taiwan or abroad, most trvel agents are SMEs (small and medium enterprises), while some large-scale foreign or mainland travel agencies are even bigger than ordinary banks or airlines. Travel agents play a role as an important channel for travelers. They collect a considerable huge amount of money from travelers and pay to the suppliers just like a temporary God of Wealth. Airline tickets and tour fares end up to some hundred millions or even some billions of turn over (in total amount counting method) commonly. This is an industry which charges in advance before providing services. In addition to the shorter term of airline credit, six elements of travel - meals, accommodations, transportations, sightseeing, shopping, and entertainments, are allowed routinely credited periodically, especially tours fares often accumulated to an astronomical figures. This sevice industry is quite different from other manufacture suffered from the "inventories" problem, but with something in common, it has a huge amount of outstanding accounts remain unsettled, or even worse to cause the phoenomenon of financial black hole with "assets virtually inflated and liabilities virtually reduced". Several large tours wholesalers in Taiwan went bankruptcy might be owing to these reasons. Even the subsidiary of TUI, the world's largest tours group, outbroke similar news incident in early 2011. It was not singly but in pairs, Reuters reported that Europe's second largest travel company Thomas Cook facing financial crisis in late 2011, were forced to acquire ¢G 2 billion loan from banks to survive in the coming low winter season. A great amount of accumulated money often causes a crisis of credit expansion, if any ambitious entrepreneur seeks to gain more profits from other reinvestments, intends to get real estates, accquitions, mergers, and other risky investments, possibly resulted in large scale damage with both investments and foreign currency exchange losses, when facing an economy downturn or political turmoils. "Financial management" is always the primary course of business running. Emphasis on the "financial problems management" is not just a slogon, and not just to watch bank deposits closely, but also to realize how and what sholuld be seriously paid attention to. Revenue increasing and cost cutting are always the true value of financial management on business development. The differences of corporate finance from time to time are as same as different figures of human pulse, blood presure, or blood suguar that varies at diffent times or in different conditions. Financial management of a company is just like personal health management, such as people in different stages faces different situations and needs. So companies must grasp the pulse of business development in different stages to plan for the future direction. Many companies seek to maximize profits at the same time, yet ignoring the strong managing and decision-guiding functions of financial management. Newspapers and magazines often report how many employees and consumers are impacted by the closing of plants or travel agencies, many of them are wellknown enterprises. Although the global economic downturns, the failure of business diversification or reinvestment hold-up losses and other factors might take the blames. But as the old saying: "There is no sunset industry but only sunset enterprises." How to survive in the harsh environment? We must strengthen to master financial management, through analysis and control of "financial problems management" to generate necessary resources and to cut the costs to enhance the business performance. "The management of financial problems among travel industry" is really the weakest point of this industry. Practical financial management books or informations for travel agencies are not easy to be found in stores or other resources. In past decades we have seen the rotation of rises and falls in the industry, we strongly believe "Accounting and Financial Management" is the basis for all kinds of management. This thesis contains the examples of Phoenix Tours International and other travel agents among Taiwan travel industry. The real experiences of daily practices are the most important contents. I attempt to integrate academic theories into daily practices, a little theoretical but more practical argument, to provide better healthy informations for the industry. Despite the company accounting system, I had also tried to establish a basic financial training material for my management team. Wish all our colleagues will not repeat the same financial errors of their predecessors. Under the guideline of Taiwan Tourism Bureau which is committed to developing tourism with ¡§Vanguard for excellences and piloting for all projects¡¨, I tried to do my best to write down personal experiences and researches knowledge as basic works. Hope to bring up some echoes and brainstormings, to lead a brighter future and better progress for the industry. All the appendixes to this thesis are important references to the main text. Many of them are also my writings in the past. At last, IFRSs regulations will soon be implemented, we have to find out its impacts on the enterprises that should not be underestimated. Not only affect financial and accounting areas, information system, performance reward systems, investor relations, tax and legal aspects will also have significant impacts. IFRSs conversion or convergence may not only be an easy task, but provides an excellent opportunity for companies to re-examine the existing financial strategies, accounting policies, management systems, process efficiencies, risk managements, internal controls, system functions, corporate governances and investor relations practices, such as whether to meet current and future needs, and take this opportunity to enhance their strengths by improving inadequacies.

Area sensitivity of North American grassland birds is a significant conservation concern; yet, its causes are not known. I used point count data from 20 tall-grass prairie patches in Southern Manitoba to assess the relative importance of patch size, edge proximity, and landscape composition on the densities and species richness of grassland songbirds. The degree to which the landscape surrounding point count plots was open, as opposed to forested or urban, had a positive effect on species richness and the densities of most focal species, and was more important than patch size, edge proximity, or habitat amount. These results suggest that landscape openness, not patch size (with which it is usually correlated) drives area sensitivity. Small grassland patches embedded in open landscapes are less susceptible to area sensitivity and may be of high conservation value for grassland birds. / February 2017

A atividade de exploração e produção (E&P) de óleo e gás caracteriza-se por ser tipicamente de capital intensivo, envolver altos riscos e longos prazos de maturação dos investimentos, evidenciando valores significativos dos ativos empregados e apresentando, consequentemente, dificuldade na recuperação dos valores capitalizados. Assim, o teste para verificar a recuperação dos valores dos ativos impairment tem importância acentuada para o setor. Nesse contexto, o presente trabalho objetivou identificar o impacto das variações no preço do petróleo e no volume de reservas provadas sobre a perda do valor de recuperação (impairment) atribuída aos ativos de E&P de empresas petrolíferas listadas na NYSE, durante o período que correspondeu aos relatórios contábeis de 2003 a 2008. Para tal: (i) foram caracterizadas a indústria e a contabilidade para o setor petrolífero, sobretudo o seu principal segmento, de E&P; (ii) foram levantadas as principais normas norte-americanas, internacionais e brasileiras que orientam a metodologia do teste de impairment, evidenciando suas diferenças; (iii) foi apresentada a aplicação do teste de impairment especificamente na indústria petrolífera e (iv) foram levantadas evidências empíricas para serem identificadas as influências das variáveis selecionadas sobre a despesa de impairment atribuída ao segmento de E&P. Na caracterização da indústria petrolífera e de sua contabilidade ficaram evidentes características peculiares como, por exemplo, a possibilidade de escolha de um dos dois métodos de contabilização para os gastos incorridos nas atividades de E&P. Na análise das normas que orientam o teste de impairment, constatou-se que, apesar das consideráveis semelhanças, as diferenças observadas podem distorcer o real objetivo do instrumento, que é o de garantir que os registros contábeis retratem o valor mais acurado possível dos benefícios econômicos futuros que os ativos podem gerar à entidade. Na análise da aplicação do teste na indústria petrolífera, ficou evidente o risco existente na atividade de E&P, o que atribui a seus ativos uma incerteza na realização dos fluxos de caixas futuros. E, por fim, na análise de como as variáveis selecionadas se relacionam e, consequentemente, influenciam as Despesas de Impairment de E&P, observou-se, principalmente, a relação inversa dessa variável com os valores de Descobertas. Esses resultados dão indícios de que a variável Descoberta deve ser premissa levada em consideração no cálculo do valor de recuperação de um ativo de E&P. / Oil and gas exploration and production (E&P) is characterized as an activity that is typically capital-intensive, involves high risks and long investment maturity terms, with high values of assets used and, consequently, difficulties to recover capitalized amounts. Hence, impairment tests are very important to the sector. In that context, this research aimed to identify the impact of variations in oil prices and proven reserve volumes in the impairment of E&P assets of oil companies listed on NYSE, during the period corresponding to the financial statements between 2003 and 2008. Therefore, (i) the industry and accounting for the oil sector were characterized, particularly its main segment, which is E&P, (ii) the main North American, international and Brazilian standards were survey which guide the impairment test method, evidencing differences, (iii) the application of the impairment test was presented, specifically in the oil industry, and (iv) empirical evidence was raised to identify the influences of the identified variables on impairment expense attributed to the E&P segment. In the characterization of the oil industry and its accounting, peculiar characteristics were evidenced, such as, for example, the possibility to choose between one of two methods to account for costs incurred in E&P activities. In the analysis of the standards guiding the impairment test, it was verified that, despite considerable similarities, the observed differences can distort the true goal of this instrument, which is to guarantee that accounting records picture the value of the future economic benefits the assets can create for the entity as precisely as possible. In the analysis of the test application to the oil industry, the risk of E&P activities was evidenced, which entails uncertainty for the realization of these assets future cash flows. And, finally, in the analysis of how the selected variables are related and, consequently, influence Impairment Expenses of E&P, the main observation was related to the inverse relation between this variable and the values of Discoveries. These results indicate that the Discovery variable should be a premise taken into account when calculating the recovery value of an E&P asset.