<p>This report describes an annual line detection algorithm for the WoodEye quality control system. The goal with the algorithm is to find the positions of annual lines on the four surfaces of a board. The purpose is to use this result to find the inner annual ring structure of the board. The work was done using image processing techniques to analyze images collected with WoodEye. The report gives the reader an insight in the requirements of quality control systems in the woodworking industry and the benefits of automated quality control versus manual inspection. The appearance and formation of annual lines are explained on a detailed level to provide insight on how the problem should be approached. A comparison between annual rings and fingerprints are made to see if ideas from this area of pattern recognition can be adapted to annual line detection. This comparison together with a study of existing methods led to the implementation of a fingerprint enhancement method. This method became a central part of the annual line detection algorithm. The annual line detection algorithm consists of two main steps; enhancing the edges of the annual rings, and tracking along the edges to form lines. Different solutions for components of the algorithm were tested to compare performance. The final algorithm was tested with different input images to find if the annual line detection algorithm works best with images from a grayscale or an RGB camera.</p>

Titel: Minskade upplysningskrav – En kostnadsbesparing ur ett företagsperspektiv? Problematisering: Den 1 januari 2016 uppdaterades årsredovisningslagen (SFS 1995: 1554) i syfte att förenkla redovisningen för mindre företag. Uppdateringen innebär bland annat sänkta upplysningskrav för mindre företag. Enligt lagändringens förarbeten var tidigare redovisningskrav betungade, särskilt för mikroföretagen. En reducerad upplysningsskyldighet ska därför bidra till att sänka mikroföretagens administrativa kostnader så att de står i proportion till sin nytta. Årsredovisningar utgör ett viktigt beslutsunderlag som ska möjliggöra välgrundade beslut för mikroföretagens intressenter, särskilt långivare. Årsredovisningsinformation är emellertid kostsam att ta fram och det gäller att finna en balans mellan kostnad och nytta. Syfte: Studien syftar till att undersöka effekterna av sänkta upplysningskrav för mikroföretag och huruvida dessa har införts på bekostnad av den nytta som årsredovisningen ska ge intressenterna. Metod: Studien har genomförts utifrån en kvalitativ strategi med deduktiv ansats. Undersökningen har utförts med hjälp av intervjuer med långivare och mikroföretagens redovisningskonsulter. Slutsats: Studiens resultat visar att redovisningens praktiska arbete inte är identiskt med hur det beskrivs i teorin och i lagens förarbeten. Studiens undersökningspersoner har vittnat om ingen eller liten besparingspotential för mikroföretagen utifrån sänkta upplysningskrav. Däremot bekräftar de att vissa implementeringskostnader har uppstått. Vad gäller intressentgruppen långivare indikerar studiens resultat att nyttan av mikroföretagens årsredovisningar efter lagändringen är tämligen oförändrad. Kunskapsbidrag: Studien har bidragit med att öka medvetenheten avseende hur de nya förenklingsreglerna för mikroföretag har implementerats samt vilken påverkan de utgör på berörda aktörer. / Thesis problem: On January 1st, 2016, the Annual Accounts Act (SFS 1995: 1554) was updated in order to simplify the accounting work in smaller companies. The update implies – amongst other things – reduced disclosure requirements for smaller companies. According to the legislative history, previous accounting requirements were very burdensome, in particular for micro-enterprises. A decreased disclosure obligation aims to reduce the administrative costs in micro-enterprises in order to make the costs proportionate to its usefulness. Annual reports provide an important basis for decision making in order to enable informed decisions for micro- enterprises stakeholders, especially lenders. Annual report information, however, is costly to achieve and it is crucial to find a balance between its costs and usefulness. Aim: The study aims to investigate the effects of reduced disclosure requirements for micro- enterprises and whether these have been introduced at the expense of the usefulness the annual reports should give the stakeholders. Method: The study has been conducted based on a qualitative strategy with a deductible approach. The investigation has been accomplished through interviews with lenders and accounting consultants of micro-enterprises. Conclusions: The study's result shows that the practical accounting work is not identical to how it is described in theory and in legislative history. The study's respondents have testified about no, or small savings potential for micro-enterprises based on reduced disclosure requirements. However, they confirm that some implementation costs have arisen. As far as the interest group lenders are concerned, the study indicates that the usefulness of micro- enterprises' annual reports after the law modification are quite unchanged. Contribution: The study has contributed to raising awareness of how the new simplification rules for micro-enterprises have been implemented and what impact they have amongst concerned groups.

Purpose This paper analyses the use of marketing metrics and marketing information and metrics contained in 2006/7 annual reports of companies listed on the Johannesburg Stock Exchange. The assumption is that the annual reports are the vehicle whereby listed companies communicate to their shareholders and other stakeholder constituencies. Methodology The assessment criteria is based on Ambler’s (2003) suggested marketing metrics and qualitative data is based on a checklist compiled from various academic sources. The elements which are assessed pertain to brand equity, other customer metrics, segmentation, competition, innovation and environmental and strategic aspects. The information obtained is compared to information required by investors and rating is done based on a grand total maturity. Findings Research results indicate that the use of quantitative metrics and qualitative data is very limited. The majority of companies display a lack of information pertaining to marketing. The results reflect a bi-modal tendency. Half (53%) of the companies do not provide any or poor information on their brand whereas 26% of companies supplied good and excellent information. The grand total score indicates that nearly two thirds (60%) of companies obtain a score of less than 50%, providing insufficient information. On the other hand, 27% of companies provide good and excellent information. Segmentation metrics are generally not reflected in annual reports, neither are competitors. Innovation and environmental aspects influencing market trends are covered by two thirds, however a third provides insufficient information. Other findings include that no standard reporting format exists. Information pertaining to marketing is spread throughout the annual reports. None of the companies provide a glossary of marketing definition or brand terminology. Research implications More in-depth research needs to be conducted on various industry sectors and amongst investors as to their needs. Originality/ value The paper is of value to corporate executives, marketing and communication practitioners who seek to improve communication and to convey optimal information for the investment community. The aim is to stimulate executive management to revise their relationship towards customers, the brand, marketing strategy and investors. / Graduate School of Business Leadership / MBL

Thesis (MSc)--Stellenbosch University, 2012. / ENGLISH ABSTRACT: The annual risk of infection (ARI), a measure of recent transmission, has been described as the most important parameter in tuberculosis (TB) epidemics. Nevertheless, mounting evidence suggests all factors contributing to TB transmission are not yet completely understood. This research was performed to investigate the role various parameters, e.g. overcrowding, period of infectivity, ventilation, and infectivity of source cases, play in TB transmission. An established airborne transmission risk model, the Wells-Riley equation (WRE), was modified to account for scenarios where unknown numbers of infectious individuals may be present. Subsequently, the ARI for three indoor locations conducive to TB transmission were calculated. Two locations (households and minibus taxis) were identified in a social mixing survey conducted within a South African community where TB is endemic as a part of this research. The third location (prison) was identified in an earlier independent study in the same community. The impact various interventions could have in reducing the ARI associated with each location was explored. Poor ventilation, severe overcrowding, extended exposure periods, and high incidence rates contributed to high TB transmission risks in each location. The household-associated ARI was related to the number of resident adults. Current TB control programs will only reduce the ARI if household ventilation levels are improved simultaneously. Similar reductions in the ARI could be achieved by trebling current ventilation levels or by separating child and adult sleeping areas. Neighbouring households can also contribute substantially to the ARI. The minibus taxi-associated ARI for drivers and commuters was considerable but readily reduced by opening windows or keeping the fresh-air fan on. Reducing TB case prevalence through active or passive case-finding would reduce the ARI substantially. The prison-associated ARI was proportional to levels of overcrowding. No single intervention, such as improved ventilation, decreased lock-up time, or improved case-finding, would decrease the ARI substantially, but concurrent implementation of all of them to meet national or international standards would. This research shows TB is not only transmitted in epidemics by highly infectious TB cases, but that any TB case, no matter how infectious, has the potential to infect susceptible people under the right conditions. / AFRIKAANSE OPSOMMING:Die jaarlikse infeksierisiko (ARI) – maatstaf van onlangse siekteoordrag – word as die belangrikste parameter in tuberkulose- (TB-)epidemies bestempel. Nietemin dui toenemende bewyse daarop dat nie álle faktore wat tot TB-oordrag bydra, volledig verstaan word nie. Hierdie navorsing is onderneem om ondersoek in te stel na die rol van verskillende parameters – byvoorbeeld oorbevolking, tydperk van aansteeklikheid, ventilasie en die aansteeklikheid van brongevalle – in TB-verspreiding. Gevestigde model vir die raming van siekteverspreiding deur die lug, die Wells-Riley-vergelyking (WRE), is aangepas vir scenario’s waar onbekende aantal aansteeklike individue moontlik aanwesig is. Daarna is die ARI bereken vir drie ingeslote ruimtes wat TB-oordrag bevorder. Twee van die ruimtes (huishoudings en minibustaxi’s) is ten tyde van die navorsing uitgewys in sosialevermengingsopname in Suid-Afrikaanse gemeenskap waar TB endemies is. Die derde ruimte (gevangenisse) is uitgewys in vroeëre onafhanklike studie in dieselfde gemeenskap. Die navorser het gevolglik bepaal watter moontlike impak verskillende intervensies op die verlaging van die ARI in elke ruimte het. Swak ventilasie, ernstige oorbevolking, verlengde blootstellingstydperke en hoë voorkomsyfers het in elke ruimte tot hoë TB-oordragrisiko bygedra. Die huishoudingsverwante ARI het verband gehou met die aantal volwassenes wat in die huis woon. Huidige TB-beheerprogramme sal slegs die ARI kan verlaag indien huishoudelike ventilasievlakke terselfdertyd verbeter word. Drie keer beter ventilasievlakke of die skeiding van kinders en volwassenes se slaapareas kan soortgelyke verlagings in die ARI teweegbring. Buurhuishoudings kan ook aansienlik tot die ARI bydra. Die minibustaxi-verwante ARI vir bestuurders en pendelaars was beduidend, maar kan betreklik maklik verlaag word deur vensters oop te maak of die varslugwaaier aan te hou. Die vermindering van die voorkoms van TBgevalle deur aktiewe óf passiewe gevalle-opsporing kan die ARI ook beduidend verlaag. Die gevangenisverwante ARI het met vlakke van oorbevolking verband gehou. Geen enkele intervensie soos beter ventilasie, korter toesluittye of beter gevalle-opsporing sal die ARI aansienlik verlaag nie, maar die gelyktydige inwerkingstelling van ál hierdie intervensies in pas met nasionale of internasionale standaarde kan wél. Hierdie navorsing toon dat TB in epidemies nie net deur hoogs aansteeklike TB-gevalle oorgedra word nie, maar dat enige TB-geval, ongeag hoe aansteeklik, die siekte in die regte omstandighede na vatbare mense kan oordra.

Studien har gjorts för att minska bristen på forskning om vilseledande information via figurer i årsredovisningar och på så vis bidra till diskussionen om hur figurer tillämpas i redovisningen. Syftet med uppsatsen är att förklara hur vilseledande av information via figurer i årsredovisningar påverkas av företagsspecifika egenskaper. Studien har tagit ett positivistiskt perspektiv och tillämpat en deduktiv ansats för att kunna uppfylla studiens syfte. Vidare antas det att företagsledningen agerar opportunistiskt och kommer vilseleda informationen i figurerna som presenteras i årsredovisningarna. Därför bygger den bakomliggande teorin på agentteorin, Positive Accounting Theory och Impression Management. För att skapa hypoteserna har tidigare forsking gällande frivillig redovisning och vilseledande av figurer använts. Den empiriska metod som användes var en dokumentstudie där syftet var att samla in kvantitativa data från årsredovisningar. Studien är gjord på totalt 152 företag som är listade på Stockholmsbörsen och hela 1149 figurer mättes för att upptäcka mängden vilseledande information. Studiens resultat visar att företag som anlitar en revisionsbyrå från Big 4 presenterar färre vilseledande figurer. Dessutom verkar det som att företag som betalar ut en hög ersättning till styrelsemedlemmar och VD redovisar en större andel vilseledande figurer. Studien kan också påvisa att i företag med en större ägarspridning förekommer det färre vilseledande figurer. Avslutningsvis bidrar studien med bevis som indikerar att högre agentkostnader påverkar hur företagsledningen agerar, eftersom en högre ägarspridning leder till mindre vilseledande information via figurer. Där finns även bevis för att företagsledningen använder sig av vilseledande av figurer för att förbättra intrycket av sig själva och på så vis rättfärdiga en hög ersättning. / To reduce the lack of research on graph distortion this study is made to contribute to the discussion about graph practice. The purpose of the thesis is to explain what firm characteristics affect graph distortion in annual reports. In order to fulfil this purpose, a positivistic perspective and a deductive approach was applied. With the assumptions that management act opportunistically and distorts the information disclosed in the graphs presented in the annual reports, Agency Theory, Positive Accounting Theory and Impression Management are used as underlying theories. Further, prior research regarding voluntary corporate disclosure and graph distortion are used in order to derive the hypotheses. The empirical method used has been a document study where the purpose was to collect quantitative data. In total 152 companies listed on the Stockholm Stock Exchange were included in the study and a comprehensive amount of 1149 graphs measured to detect their distortion. The findings of the study show that companies hiring an audit firm from the Big 4 disclose less distorted graphs. In addition, companies that pay a higher compensation to the board members and CEO seem to present more distorted graphs. The study also found that for companies with a more dispersed ownership less graph distortion occurs. However, the findings do not support the view that firm size and debt ratio affect the level of graph distortion within the annual report. Concluding, the study contributes with evidence indication that higher agency costs affect management’s actions regarding graph distortion because a more dispersed ownership leads to less graph distortion. Also there is evidence that managers try to justify high compensation by improving impression of themselves through graph distortion.

<p>In society today large corporations are striving to regain the trust, which has been lost dur-ing the many accounting scandals that occurred lately. As a response to minimize the con-flicts countries have introduced codes of corporate governance. It is common knowledge that a company’s stakeholders and shareholders have different knowledge and interest in the company and the annual report is the agent’s main communication channel towards the principals. The Swedish code of corporate governance was implemented in July 2005 in an attempt to reduce the information gap between the managers of the company and the own-ers.</p><p>The purpose of this thesis is to examine if and how the Swedish code of corporate govern-ance has affected the content in annual reports in Sweden. We will evaluate and explain why listed companies have changed the information provided in their annual reports from the year 2001 prior to the codes existence, during the code’s implementation in year 2005, and after the implementation in 2006.</p><p>A deductive method created our research model, which was used as a tool to gather the empirical findings. Agency Theory, Institutional Theory and the Swedish code constitute the foundation for our evaluation of 65 companies’ annual reports from three individual years. Once our research model was created, an explorative and inductive method was used analyse and interpret the empirical findings.</p><p>Our conclusion is that corporate governance information in annual reports has increased, and the implementation of the Swedish code of corporate governance has affected the in-formation provided to the shareholders. Between 2001 and 2005 a rapid growth in infor-mation can be view, while only minor improvement can be found between 2005 and 2006. The Swedish code has been successful in its implementation as stakeholders and share-holders have received more information from the annual reports. However, we are ques-tioning the Swedish code for its extensive dimensions. Some areas of the Swedish code are provided with sufficient guidelines, while others would bring with it improved information to the shareholders by more detailed instructions. Many of the investigated companies have had their corporate governance information reviewed by an external auditor in 2005 and it is unexpected to see that this has been excluded in 2006. The examined companies provide information regarding many of the Swedish code’s rules, but we found the information re-lated to internal control, managing director and attendance at the general meeting insuffi-cient.</p>

<p> </p><p><strong>Sammanfattning</strong></p><p><strong> </strong></p><p><strong>Problem och bakgrund: </strong>Bokföringsnämnden (BFN) har arbetat fram ett regelverk för de enskilda näringsidkare som bör implementeras från den 1 januari 2007. Syftet anses vara bland annat att underlätta den administrativa bördan. Huvudfrågan som ställs i denna studie är en undran om, till vilken grad har användbarheten av K1 regelverket för de enskilda näringsidkarna förändrat redovisningsarbetet? De andra nyckelfrågorna är, har en effektivisering skett av redovisningsarbetet samt har det lett till väsentliga kostnadsbesparingar vad gäller den administrativa bördan?</p><p><strong>Syfte:</strong> Syftet med denna studie är att undersöka huruvida K1 regelverket har förenklat den administrativa arbetsbördan för enskilda näringsidkare, samt om det skett en effektivisering av arbetet med redovisningen.</p><p><strong>Metod: </strong>Studien tillämpar huvudsakligen den deduktiva forskningsmetoden med hjälp av statistisk datasamling. Detta innebär att studien utgår från en kvantitativ enkätundersökning med ett slumpmässigt urval av respondenter.</p><p><strong>Referensram: </strong>I studiens teoretiska referensram presenteras olika interrelaterade teorier som belyser K1 regelverkets motiv och funktion samt dess betydelse för redovisningen för de enskilda näringsidkarna i ett bredare perspektiv.<strong></strong></p><p><strong>Slutsats: </strong>Studiens syfte var att försöka förklara användbarheten av det nya K1 regelverket i samband med praktiken. Hur K1 regelverket har bidragit till en enklare redovisning och hur den har reducerat de administrativa kostnaderna.</p><p>Studiens resultat visar att det förenklade årsbokslutet används i väldigt liten skala bland deltagande respondenter i undersökningen. Största orsaken till att K1 regelverket inte används i den utsträckning som förväntats är bristen på information och kunskap hos de enskilda näringsidkarna om K1:s strukturella form och funktion. Då få respondenter använder sig av ett förenklat årsbokslut, blev det svårt att på ett adekvat sätt besvara hur väl det lett till att de administrativa kostnaderna har minskats.</p> / <p> </p><p><strong>Abstract</strong></p><p><strong> </strong></p><p><strong>Problem and background:</strong> The Swedish Accounting Standards Board (BFN) has issued a set of standards for small businesses that have been implemented since January the 1^st 2007. The purpose of these standards is to facilitate and simply the administrative burden. This study poses the question "To what extent has the usability of the K1 framework for small businesses changed the accounting workload? Has there been a streamlining of the accounting workload and has it led to significant cost savings in terms of administrative burden."</p><p><strong>Aim of this study:</strong> The aim of this study is to investigate whether the K1 framework has simplified the administrative workload for small businesses, and if it has led to a streamlining of the process of accounting.</p><p><strong>Method:</strong> The study applies mostly to the deductive research method with the aid of statistical data collection. This means that the study is based on a quantitative survey of a random sample of respondents.</p><p> </p><p><strong>Frame of references:</strong> In the study's theoretical frame of reference various inter-related theories are presented, highlighting the motives behind the K1 framework as well as its functions and its importance to the workload in preparing the financial statements for sole trade businesses in a broader perspective.</p><p> </p><p><strong>Conclusion:</strong> The study's main objective was to try to explain the usefulness of the new K1 framework in the context of its use in practice. How the K1 framework contributed to a simpler accounting and how it has reduced the administrative costs.</p><p>The results of the study show that only a small set of the respondents to the survey use the simplified annual accounts from the K1 framework. The principal reason that the K1 framework is not used to the extent expected, is due to the lack of awareness by the small businesses on the K1 framework's structural form and function. It is evident that more could have been done to widen the knowledge and information on the K1 framework. Given that only a small subset of the respondents use the simplified annual accounts from the K1 framework, it is not adequate to conclude on how well the framework has been used to lessen the administrative costs and burdens.</p>

近年來國際間財報不實的醜聞時有所聞，使得投資人及社會大眾對公開資訊的正確性高度缺乏信任。無獨有偶，台灣地區的企業也因資訊不透明而使得投資人對企業財務報表之數字能否代表實際經營成果也產生懷疑，某些企業甚至隱瞞財報問題而導致投資人虧損，因此各界要求企業真實揭露經營狀況之呼籲不絶於耳，對公司治理及會計規範的探究也日益熱烈，資訊透明度的議題於是在國內、外均成為眾人高度關注的焦點。 眾所週知，金融機構在一國經濟發展中扮演至為關鍵的角色，也因其性質之特殊性，一旦發生問題，容易發生系統性之危機。因此，為避免金融機構經營資訊不透明而使投資人受到損失，各國監理機關均制定與資訊揭露相關之法規，期望金融機構在資訊充分揭露之情況之下經營，以達到金融穩定的目的。 然而回顧過往的相關文獻，有關資訊透明度的議題多數聚焦於上市公司之資訊揭露對經營績效或公司價值之影響層面來作探究，針對金融機構中之金融控股公司年報資訊透明度決定因素之研究，則較少受到關注。因此，本文以年報揭露之內容作為衡量資訊透明度之標的，採用2002年至2006年台灣14家金融控股公司之追蹤資料並搭配固定效果模型探討以下問題：（1）分析與了解金融控股公司資訊揭露之情形（2）以實證模型探討金融控股公司年報資訊透明度之決定因素。（3）提供監理機關修改「金融控股公司年報應行記載事項準則」揭露事項之參考及提出相關之政策建議，以利金融監理之需要。 本文以證基會之評鑑指標為基礎，對金融控股公司年報資訊揭露評鑑結果發現，金融控股公司之年報資訊揭露平均而言尚具改進空間，且各公司間存在極大差異；而實證結果顯示（1）在內部股權因素方面，經理人持股比例與年報資訊透明度呈現顯著之正相關。（2）在公司特性因素方面，本文發現公司規模係數為顯著負值，顯示金融控股公司之規模較小者，年報資訊透明度較佳。（3）在外部人持股因素方面，本國投信基金持股比例與年報資訊透明度呈現顯著之負向關聯。（4）在時間變數上，年報之資訊揭露隨著時間之遞移而逐步改善，二者呈現顯著的正相關。 / Financial reporting and information disclosure are important means for financial institutions to communicate their performances to investors. However, a series of accounting frauds shook public confidence in the reliability of financial statements. In response, people began to ask enterprises to disclose information truly and to enhance corporate governance and accounting controls. Everyone knows financial institutions play key roles in economic activities. Once failure, financial institutions will tend to cause system crisis easily. To prevent such failure from occurring and to disclose information of financial institutions to public are the responsibilities of supervisory authority. The purpose of this study are as follows:（1）to understand the status quo of annual reporting transparency in Taiwanese Financial Holding Companies.（2）to investigate the decisive factors that influence the annual reporting transparency.（3）to provide policy implications to the Financial Supervisory Commission on the amendments in Company Act and Corporate Governance Best-Practice Principles for Financial Holding Companies. This study uses the fixed-effect model with a panel data of Taiwanese Financial Holding Companies for the period of 2002-2006.Using Securities and Futures Institute’s “Information Disclosure and Transparency Ranking System’s Index” as a measure of transparency, we find that the information transparency across firms varies significantly and that the financial holding companies that have higher ranking in disclosure tend to be smaller in terms of total assets, have lower institutional ownership and higher managerial ownership. This study also shows that the transparency in Taiwanese financial holding companies disclosure has gradually improved in recent years.

Tirti Utenos miškų urėdijos pušynai, kuriuose 2003 ir 2006 m. buvo užfiksuoti pažeminiai miško gaisrai. Tyrimo tikslas nustatyti gaisrų padarytą poveikį metinio radialiojo prieaugo augimui. Duomenų surinkimui naudota dendrochronologinių tyrimų duomenų rinkimo metodika. Surinti duomenys išanalizuoti CHRONOL programa. Tyrimais įrodyta, kad gaisrai daro neigiamą įtaką pušynų radialiojo prieaugio augimui. / The research material for dendrochronological analysis was collected in forest area located in Utena Forest Enterprise. The objects of study were as follows: 40 year-old Vaccinium Pinetum one-layer stands, quality class – II. In two objects forest fires were in 2003 and in other two – 2006. Also, one object was selected as control where fire has not been observed. To estimate the influence made by fire to tree (Pinus sylvestris L.) radial increment, samples were taken ussing Pressler age borer in accordance with the methods for collecting experimental material of dendrochronological research work (Stravinskiene, 1994). To measure annual radial increment and estimate tree ring structure, the samples were examined by LINTAB tree-ring measurement system and TSAP computer programme. The COFECHA programm was used for analyzing obtained primary data. Using the COFECHA programme we performed cross-dating quality control. Annual tree-ring width series of asynchronous growth or lagged correlation were rechecked, corrected or eliminated from the next stages of the research with the master chronology approach. To determine impact of fire to stand growth conditions upon Pinus Sylvestris L. radial increment dendrochronological research work, dendrochronological scales of the stands with former observed fires and control stand was carried out. Well-defined decrease of radial increment was ascertained. Fire presence makes significant impact of annual radial increment dynamic after it’s... [to full text]

Approved for public release, distribution is unlimited / The goal of this thesis is to identify and quantitatively evaluate the factors, especially commissioning source, that affect the longevity of officers in the U.S. Navy. To reach this goal, a survival analysis is conducted on the survival patterns of officer cohorts who entered the service between the years 1983 and 1990. Using data created from Navy Officer Data Card information and annual promotion board results, three survival analysis procedures, LIFETEST, LIFEREG and PHREG were used to examine the factors that influence the survival of U.S. Naval Officers. The results of the survival analysis indicate that commissioning source has significant strong effect on survival rates with Naval Academy graduates have a better survival rate than other commissioning sources. Also, the analysis show that females and African-Americans have better survival rates than males and whites, respectively, and prior enlisted, older, graduates from non-selective colleges have higher survival rates than their counterparts. Additionally, Surface Warfare, Fleet Support and Supply Corps officers were found to have lower survival rates than officers in other communities. When survival functions for involuntary and voluntary separations were analyzed separately, the results were found different. Commissioning age, being African- American, single with children, commissioned from NROTC Contract Program, commissioned from OTHERSOURCE, being prior enlisted, having high GPAs and designated in AIR community had significant, negative effects on involuntary separations and significant positive effects on voluntary separations. / Captain, Turkish General Command of Gendarmerie