<p> This study investigated the circulatory response to double-arm weightlifting exercise and compared the responses during free weight and machine equipment weightlifting in eight patients (mean age = 57.6±10 years) with well-documented coronary artery disease. Subjects performed bench press and overhead press exercises at 40 and 60% of 1 repetition maximum using both the free weights and machine equipment. Intra-arterial pressure was measured in the subclavian artery using a Millar catheter-tip pressure transducer. Arterial pressures rose in parallel with both modes of lifting (free weight and machine equipment), while heart rate did not increase substantially. Mean peak systolic (169 to 197 mmHg) and diastolic (95 to 119 mmHg) pressures recorded during the final repetitions of each weightlifting set did not, however, exceed values considered to be acceptable for dynamic exercise. Individual subjects recorded diastolic pressures as high as 150 mmHg during one or more of the weightlifting exercises, and individual mean arterial pressures reached values as high as 181 mmHg during overhead press machine equipment exercise at 60% of 1RM. While these high arterial pressures associated with weightlifting exercise increased myocardial oxygen demand (RPP=9643 to 15290), the increase in diastolic pressure may have augmented oxygen supply (DPTI=3448 to 3926 mmHg.s.min-1). However, because of the proportionately larger increase in RPP compared to DPTI, the ratio of oxygen supply to demand decreased with arm weightlifting exercise (DPTI:RPP=0.3741 to 0.2629). Nevertheless, the estimated myocardial oxygen supply to demand relationship appears to be more favourable during double-arm weightlifting exercise compared to estimated values from previous maximal cycle ergometer testing. These results suggest that double-arm weightlifting exercise at 40 to 60% of 1RM is safe and appropriate for patients with coronary artery disease and can be performed using either free weights or machine weightlifting equipment.</p> / Thesis / Master of Science (MSc)

Existing robotic arms have limited or no ability to avoid collisions with their environment due mainly to the lack of a suitable sensing system. A collision avoidance capability should be incorporated into every robot so that injuries to people and damage to equipment from collisions are prevented. Important applications that could benefit from robot collision avoidance include: manufacturing, robot-assisted surgery, robotic handling of hazardous waste, and personal robots. Creating a full-coverage, fast, reliable and cost effective sensing system for sensor-based robotic arm collision avoidance is a challenging problem. Capacitive sensors were selected based on their promising potential. Capacitive sensors have the limitations of nonlinearity and being influenced by the environment. In this thesis, their sensing behaviour, and solutions to these limitations, were investigated. A forward model predicts the capacitance for a given electrode geometry. The conventional method, Method of Moments (MoM) and Finite Element Method (FEM) were investigated and compared. The MoM demonstrated that the fringing electric field ignored by the conventional forward model is significant for the robotic arm application due to the relatively large ratio of electrode gap to electrode area. Two forward modeling cases were simulated by writing macro code for a commercial FEM package. The first consisted of two parallel cylindrical robotic arms. The second consisted of two cylindrical shell electrodes wrapped around a pair of robot links that rotated relative to each other. The results for this case were compared with experimental results. The FEM results were a poor predictor of the experimental results. The failure of the FEM model to include the true environmental conditions (e.g. air humidity and surrounding electric fields) is the most likely cause of its inaccuracy. An inverse capacitance model outputs the electrode geometry for a given capacitance. In this research the desired geometric output was the seven robot link pose variables, (x, y, z, q_x, q_y, q_z, q_0), describing the position and the orientation of the link of a robotic arm. A Cerebellar Model Articulation Controller (CMAC) neural network was chosen for the inverse modeling based its ability to model nonlinear behaviour and its efficiency. One CMAC network was trained for each pose variable. The sensor was built using capacitance sensing circuit and a multiplexor board with the potential for 16 by 16 electrode combinations. Note that an n by n combination produces n^2 separate capacitance values. For the inverse modeling experiments, four aluminum foil electrodes were mounted on a CRS-F3 robotic arm and four aluminum foil electrodes were placed on a wooden box used to simulate a second stationary robotic arm. A pair of reference electrodes was mounted on the back of the CRS-F3 arm. This reference measurement was used to normalize the measured capacitances in order to minimize environmental effects. The normalized capacitance data were used to train and test the CMAC neural networks. The CMAC learning factors were dynamically changed to reduce the training errors. A new fuzzy logic approach was developed that allowed the range of the CMAC input data to be increased without significantly increasing the training error. After evaluating eleven combinations of electrodes, it was determined that only the 3 by 3 and 4 by 4 combinations converged with small training errors. Three methods were used to analyze the CMAC testing errors: comparison plots, error plots and error metrics. Over a 15 cm range, pose variable y had maximum absolute errors of 2.1 mm for the 4 by 4 electrode combination and 7.2 mm for the 3 by 3 electrode combination. For the 4 by 4 combination the maximum relative errors were less than 3% for the x, y, and z variables, and less than 15% for the quaternion variables. For the 3 by 3 combination, these values increased to 13% and 20%, respectively. The larger relative errors for the quaternion variables were due to their smaller ranges of variation. Using the same hardware, a simple collision avoidance system was implemented using one pair of electrodes to detect the potential collision between a robotic arm moving in the vertical plane and a second stationary robot. The robot was shown to successfully avoid the potential collision and then continue its motion. / Thesis / Master of Applied Science (MASc)

Robotic arms are essential in a variety of industrial processes. However, the dexterous workspace of a robotic arm is limited. This limitation can be overcome by making the robotic arm mobile. Such robots, which comprise a robotic manipulator installed on a wheeled mobile platform, are called mobile robots. A mobile manipulator can attain a position in space which a robotic arm with fixed base may not be able to reach otherwise. To be applicable to a variety of scenarios, these robots need to meet user-defined margins on their trajectory tracking error, irrespective of the payload transported, faults, and failures. In this thesis, we study the dynamics of mobile manipulator comprising both a differential-drive mobile robot (DDMR) and a robotic arm. Thus, we design a model reference adaptive controller (MRAC) for this mobile manipulator to regulate this vehicle and guarantee robustness to uncertainties in the robot's inertial properties such as the mass of the payload transported and friction coefficients. / Master of Science / Humans are able to perform tasks effectively owing to their extraordinary sense of perception and due to their ability to easily grasp things. Although humans are well-suited to perform any process, within an industrial context, a variety of tasks might pose danger to humans, like dealing with hazardous materials or working in extreme environments. Moreover, humans may suffer from fatigue while performing repetitive tasks. These considerations gave rise to the idea of robots which could do the work for humans and instead of humans. Mobile manipulators are a kind of robot that is well-suited for performing a variety of tasks such as collecting, manipulating, and deploying objects from multiple locations. In order to make robots perform a user-specified task, we need to study how the robot reacts to external forces. This knowledge helps us derive a mathematical model for the robotic system. This dynamical model would then be essential in controlling the motion of the robot. In this thesis, we study the dynamics of a mobile manipulator, which comprises a two-wheeled ground platform and a five degrees-of-freedom robotic arm. The dynamical model of this mobile robot is then employed to design a controller that guarantees user-defined margins of error despite uncertainties in some properties, such as the mass of the payload transported.

This study includes an experimental evaluation of a prototype trailing-arm suspension for heavy trucks. The primary goal of this new suspension is to match or improve the kinematics and dynamic performance of an existing "Z-bar" suspension. Significant reductions in cost, weight, and number of parts are the main reasons for this redesign. A permanent facility is constructed to support the testing of different heavy truck suspensions. For actuation of the vehicle suspension, hydraulic actuators are used in the kinematics tests in a quasi-dynamic manner. For the dynamic tests, the vehicle is excited using two hydrodynamic actuators. A collection of forces, displacements, velocities, and accelerations are measured during the tests using transducers that were installed on the suspension and test vehicle. The test measurements are analyzed in both time and frequency domains and then the results of the two suspensions were compared to establish the dynamic merits of the prototype suspension. The kinematics tests include vertical stiffness, roll stiffness, and roll steer measurements for each suspension. The results from the kinematics tests show that the trailing-arm suspension exhibits kinematics traits that are quite similar to the "Z-bar" suspension, within the context of the tests conducted in the study. The dynamic testing consists of three input signals commonly used for such tests, namely: a chirp signal input, a step signal input, and a range of pure tone inputs. The test results show that the resonant frequencies of the two primary suspensions differ by an amount that is most likely too small to affect ride dynamics. The two suspensions, however, exhibit significantly different damping characteristics. The new suspension has much less frictional damping than the existing suspension. This is expected to provide better ride characteristics, assuming that the primary dampers (shock absorbers) are properly tuned for the vehicle that the new suspension was designed for. / Master of Science

Thesis (MOccTher)--Stellenbosch University, 2014. / ENGLISH ABSTRACT: Introduction: This research was conducted to establish the assessment practices of occupational therapists working with clients with upper limb injuries and/or conditions. This was done to get an updated account of frequency and variation in the use of various assessment tools as well as reasons offered for infrequent use. Methodology: A quantitative cross-sectional survey design was used. A convenience sample of therapists attending courses was recruited for the study. A questionnaire was developed for the study and face and content validity established through pilot testing. The questionnaire consisted of three sections containing demographic information and questions about upper limb assessment practices. Descriptive statistics were calculated for numerical and categorical data to describe the demographic characteristics and to identify the measurement tools that were used most frequently. The Chi-Square test of associations was used to determine whether there were any associations between frequency of use and demographic factors. Results: Questionnaires were completed by 81 (71%) respondents. Twenty-two (27.2%) of the respondents had more than five years’ experience in the field of hand therapy while the remainder (n=52, 64.2%) had less than five years. The more experienced therapists worked in the private sector (n=49, 60.5%) with two (0.03%) experienced therapists being employed in the public sector. The diagnoses that were seen most commonly were nerve injuries (90.1%), fractures (88.8%) and tendon injuries (85.1%). Of the 81 respondents 15 (18.5%) held post graduate qualifications in the field of hand therapy. Goniometry (68 of 81, 84.0%), manual muscle testing (62 of 81, 76.5%) and testing for flexor digitorum profundus and superficialis function (61 of 81, 76.3%) were used most frequently. Performance tests were used infrequently or not at all. The most common reasons for non-use of performance tests were that they were not available in the practice setting or respondents were not familiar with them. Significant associations were found between frequency of using measurement tools and practice setting, years of experience and holding a post graduate qualification in the field of hand therapy. There was a significant association between working in the private sector and using a dynamometer (p < 0.001), and working in government settings and frequent use of the test for localisation (p = 0.021). Therapists with more than five years’ experience in the field of hand therapy were significantly more likely to use Semmes Weinstein monofilaments (p = 0.034) as were those holding a post graduate qualification in hand therapy (p <0.001). Conclusion: The results of this study have serious implications in terms of the upper limb assessment practices of occupational therapists, especially in the context of evidence-based practice which has become crucial not only for the credibility of the profession, but also for its survival. Information obtained through this research could aid to guide education and training at an undergraduate and post graduate level and assist to direct a research focus for hand therapy in the South African context. / AFRIKAANSE OPSOMMING: Inleiding: Hierdie navorsing is uitgevoer om die bepalingspraktyke van arbeidsterapeute wat werk met kliënte met boonste ledemaat beserings en/of toestande vas te stel om sodoende ‘n beeld te verkry van die frekwensie en variasie van die gebruik van bepalingsinstrumente. Redes aangebied vir ongereelde gebruik hiervan is ook ondersoek. Metode: 'n Kwantitatiewe deursnee-opname-ontwerp is gebruik. ’n Gerieflikheidssteekproef van terapeute wat kursusse bygewoon het, is gewerf vir die studie. ‘n Vraelys is ontwikkel vir die studie, en voorkoms- en inhoudsgeldigheid is bepaal deur ‘n loodstudie. Die vraelys het bestaan uit drie afdelings met demografiese inligting en vrae oor boonste ledemaat bepalingspraktyke. Beskrywende statistiek is bereken vir numeriese en kategoriese data ten einde die demografiese eienskappe te beskryf en die bepalingsmetodes wat die meeste gebruik is, te identifiseer. Die Chi-kwadraat toets is gebruik om te bepaal of daar enige assosiasies tussen die frekwensie van gebruik en demografiese faktore bestaan. Resultate: Vraelyste is deur 81 (71%) respondente voltooi. Twee-en-twintig (27,2%) van die respondente het meer as vyf jaar ondervinding in die veld van handterapie gehad, terwyl die res (n = 52, 64.2%) minder as vyf jaar gehad het. Die meer ervare terapeute het gewerk in die privaatsektor (n = 49, 60.5%) met twee (0,03%) ervare terapeute in diens van die staat. Senuweebeserings (90.1%), frakture (88,8%) en tendonbeserings (85.1%) was die meeste gesien. Van die 81 respondente het 15 (18,5%) ‘n nagraadse kwalifikasie in die veld van handterapie gehad. Goniometer (68 van 81, 84.0%), spiertoetsing (62 van 81, 76,5%) en die toetse vir fleksor digitorum profundus en superficialis funksie (61 van 81, 76,3%) is die meeste gebruik. Vaardigheidstoetse is selde of glad nie gebruik nie. Die mees algemene redes aangevoer vir die feit dat vaardigheidstoetse nie gebruik is nie, was dat dit óf nie beskikbaar is in die respondent se werksarea nie, óf dat respondente nie vertroud is met die toetse nie. Beduidende assosiasies is gevind tussen die frekwensie van die gebruik van bepalingsmetodes en werksarea, jare ervaring in handterapie en 'n nagraadse kwalifikasie in die veld van die handterapie. Daar was 'n beduidende assosiasie tussen terapeute werksaam in privaatpraktyk en die gebruik van 'n dinamometer (p < 0,001) en terapeute werksaam in die staat en gereelde gebruik van die lokalisasie toets (p = 0.021). Terapeute met meer as vyf jaar ondervinding, sowel as diegene met ’n nagraadse kwalifikasie in handterapie was beduidend meer geneig om Semmes Weinstein monofilaments te gebruik (p = 0,034 en p < 0,001 respektiewelik). Gevolgtrekking : Die bevindinge van hierdie studie het ernstige implikasies in terme van die arbeidsterapie bepalingspraktyke van die boonste ledemaat, veral in die konteks van bewys-gebaseerde praktykvoering (evidence based practice) wat noodsaaklik geword het nie net vir die geloofwaardigheid van die beroep nie, maar ook vir die oorlewing daarvan. Inligting wat verkry is deur middel van hierdie navorsing kan help met onderrig en opleiding op 'n voor-en nagraadse vlak. Dit kan ook help om navorsing in handterapie te rig binne die Suid- Afrikaanse konteks.

Increasingly popular methods for managing impacts of tourism in nature-based settings include collaborative and voluntary codes of conduct. In southeast Alaska, for example, the Tourism Best Management Practices (TBMP) in Juneau and Wilderness Best Management Practices (WBMP) in Tracy Arm-Fords Terror Wilderness have been created to address shore and marine based tourism (e.g., cruise ships). This thesis contains three articles examining stakeholder: (a) definitions of wilderness and their influence on perceptions of the WBMP process, (b) motivations for collaboration in the WBMP and effects of this process on stakeholder relations, and (c) perceptions of indicators in the WBMP and motivations for compliance. Data were obtained from 28 interviews with tour operators, cruise industry representatives, US Forest Service personnel, and local residents. Findings in the first article showed that most respondents had some degree of purism in their definitions of wilderness (e.g., solitude, minimal impact), although cruise industry personnel had less purist definitions. With the exception of cruise representatives, most respondents felt that the wilderness character of this wilderness area was being threatened by vessel traffic, especially cruise ships. Most interviewees supported the WBMP as an alternative to regulations because it allowed for personal freedom and input into rulemaking, but many felt that the WBMP may be unable to address some future effects of tourism in the area. Many of the smaller and more purist operators felt that if the pristine character of this area was threatened, they might support regulations. Most stakeholders, however, displayed a type of cognitive dissonance by expressing concern over threats to the wilderness character of this area, yet rejecting formal regulations that may be needed for protecting the wilderness experiences they value most. Results from the second article demonstrated that the WBMP has enhanced stakeholder relations by improving communication and dialogue, and instilling an ethic of compromise and sharing. Lack of trust, however, was a concern, especially between smaller tour operators and cruise lines due to a perception that cruise lines are not following all of the WBMP guidelines. There was concern regarding how inclusive the WBMP should be, as many cruise representatives felt that local residents should not participate. Respondents also stated some concerns with Juneau's TBMP that could be used as lessons for improving the WBMP (e.g., noncompliance, incentives, monitoring). Findings covered in the third article showed that stakeholders considered the most contentious guideline in the WBMP to be the preservation of solitude, but they felt that the most important guidelines involved environmental factors such as impacts of tourism on seals. Compliance with the WBMP guidelines was motivated by altruism, peer pressure, and self-interest. Noncompliance was attributed to a lack of awareness of the WBMP and effects of noncompliant behavior, and perceptions that the WBMP was an example of government interference in private business operations. These findings may help agencies continue facilitating the WBMP and similar collaborative processes in other locales. / Graduation date: 2012

SAMMANFATTNING Bakgrund En del av företagssköterskans arbetsuppgifter är att arbeta förebyggande och se olika typer av problematik som finns hos arbetstagare och arbetsgivare. Omvårdnad av människan ska stå i fokus och rikta sig mot arbetslivet där en säker och god omvårdnad ges (SOU 2011:63). Vibrationsexponering av händer och åtföljande effekter utgör ett betydande arbetsmedicinskt problem där kyrkvaktmästare utgör en exponerad yrkesgrupp. Syfte Syftet med studien var att kartlägga besvär i händer och armar hos kyrkvaktmästare och deras kunskaper kring riskerna med vibrationsexponering. Metod 50 kyrkvaktmästare besvarande två enkäter, en om symtom och en om arbetsmiljö vid vibrationsexponering av handhållna verktyg och dess risker och skador. Resultatet presenterades som deskriptiva data. Resultat Köldkänsla 40 %, vita fingrar 38 % och kramp 38 % var de vanligaste symtomen. Symtom var vanligare bland dem som arbetat minst 10 år i vibrations exponerade arbete. De hade lite kunskap om riskerna med arbetet. Ingen av kyrkvaktmästarna hade blivit erbjuden medicinsk kontoroll enligt Arbetsmiljöverkets föreskrifter. Slutsats Symtom var vanligt förekommande, om medicinska kontroller hade utförts skulle symtomen förmodligen ha upptäcks i ett tidigare skede och inneburit att deras lidande kunde ha minskat. Den medicinska kontrollen hade även inneburit att arbetsgivaren tagit sitt arbetsmiljöansvar för att minimera vibrationsexponeringen (AFS 2005:15). En viktig del i företagssköterskans preventiva arbete är att informera arbetsgivaren om dennes ansvar vid vibrations exponerade arbete och arbetstagarna om riskerna. Nyckelord: hand- arm vibration, riskfaktorer, yrkessjukdomar, yrkesmässig exponering, kyrkvaktmästare / ABSTRACT Background Part of the company nurse's work is to work proactively and identify different types of problems among workers and employers. Nursing of man should be the focus and target the workplace where a safe and good nursing care is provided (SOU 2011:63). Vibration exposure of hands and concomitant effects represent a significant work related problem with care takers from an exposed profession. Aim The aim of the study was to identify hand and arm symptoms in vibration exposure with care takers and their knowledge of the risks associated with vibration exposure. Method Fifty care takers answered two questionnaires, one about symptoms and one about the work environment and vibration exposure of the hand-held tools and its risks and injuries. The results were presented as descriptive data. Results Sensation of cold (40%), white fingers (38%) and cramp (38%) were the most common symptoms. Symptoms were more common among those who had worked at least ten (10) years in vibration exposed work. They had little knowledge of the risks associated with vibration exposure. None of the care takers had been offered medical examination according to the regulation. Conclusion Symptoms were common among care takers; if medical examinations had been carried out the symptoms would probably have been detected at an earlier stage and meant that their suffering could have been reduced. The medical examinations had also meant that the employer would have taken the safety responsibilities to minimize vibration exposure (AFS 2005:15). An important part of the job of the company nurse is to inform the employer of his responsibility for vibration exposure and the workers about the risks. Keywords: hand-arm vibration, risk factors, occupational diseases, occupational exposure, care takers.

Foi realizado um estudo clínico prospectivo analisando os resultados obtidos no tratamento de 23 pacientes portadores de lesões do revestimento cutâneo de dimensões iguais ou menores a 20 cm de comprimento por 10 cm de largura com a utilização do retalho microcirúrgico lateral do braço ampliado distalmente ao epicôndilo lateral do cotovelo. Todos os pacientes foram tratados pelo Grupo de Mão e Microcirurgia do Instituto de Ortopedia da Faculdade de Medicina da Universidade de São Paulo, no período de dois anos, 2003 à 2005. Na presente casuística, tivemos 69.5% de pacientes do sexo masculino, 73.9% de origem traumática e a região receptora foi o membro inferior em 65.2% dos casos. A idade variou de 6 anos até 62 anos, com média de 32 anos. O seguimento mínimo foi de 5 meses. Houve sucesso na realização de 100% dos retalhos. As dimensões dos retalhos realizados neste trabalho variaram em comprimento, de 9 cm até 20 cm, com média de 14 cm e em largura, de 3 cm até 8 cm, com média de 5.5 cm. A maior distância entre o epicôndilo lateral e a extremidade distal do retalho utilizada neste estudo foi de 8 cm, variando de 2 cm até 8 cm, com média de 4.9 cm. O retalho microcirúrgico lateral do braço ampliado distalmente ao epicôndilo lateral do cotovelo mostrou-se seguro para a cobertura cutânea de lesões de dimensões iguais ou menores a 20 cm de comprimento por 10 cm de largura, com o prolongamento do retalho até 8 cm distal ao epicôndilo lateral / This prospective clinical study investigates the results of treatment of 23 patients with cutaneous lesions of no more then 20 cm of length by 10 cm of width, by means of a microsurgical lateral arm flap, distally extended by the elbow lateral epicondilyle. All patients came from the Hand and Microsurgery Group of the \"Instituto de Ortopedia da Faculdade de Medicina\" of the \"Universidade de São Paulo\", in a two years period from 2003 till 2005. Our population comprises the following basic statistics: 69.5% males, 73.9% of traumatic origin, the receiving region was the lower members in 73.9% of the cases. Age ranged form 6 to 64 years old, average 32 years. The minimum follow up was of 5 (five) months. The procedure was successful in 100% of the cases. The flap length dimension ranged from 9 cm up to 20 cm, with average 14 cm. The flap width dimension ranged from 3 cm up to 8 cm, with average 5.5 cm. The greater distance from the lateral epicondyle up to the end of the skin flap in this study was of 8 cm, ranging from 2 cm up to 8 cm, with 4.9 cm average. The microsurgical lateral arm flap, distally to lateral epicondyle showed itself to be safe for cutaneous covering of lesions of 20 cm or less length and 10 cm of less width, with the distal extension of the skin flap up to 8 cm from the lateral epicondyle

¡§Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's Length Transfer Pricing¡¨ was promulgated in Taiwan on Dec. 28, 2004 which stroke enterprises that set related companies, especially multinational enterprises. In the past, enterprises had been taking advantages of the discrepancy on different countries¡¦ tax system to establish affiliated companies in countries with preferential tax treatment policy or so-called tax paradise district, in order to evade or decrease tax burden. In recent years, with economy globalization and expansion of region integration scope, to respond to the development of industry competition, employing global resources extensively for global arrangement is requisite in promoting competitive power. Therefore, multinational enterprise has been normality day by day. Taxation, a kind of operation cost without additional value, no enterprise doesn¡¦t devote to minimize it for the entire Group. Only to avoid multinational enterprise evading duties of local country in virtue of Transfer Pricing System, each country established transfer pricing assessment system and regulations one after one. To orientate to world trend, maintain fair taxation, and Taiwan¡¦s revenue, Taiwan also speeds up to introduce and complete the system gradually. As a result, this study focuses to explore the new Transfer Pricing System. Exploratory Research is adopted in this study and coordinated with qualitative study method, experienced specialists, enterprise taxation superintendents and tax authority officers who utilize Transfer Pricing System are selected as objectives to perform deep interview, in order to understand the condition of Taiwan¡¦s Transfer Pricing System in real practice. And further generalize and analyze the result obtained from interview, suggestions are made accordingly as follows: (1) Tax authority shall reinforce staff education training and amend legislation defects. (2) Tax authority shall complete and strengthen all kinds of databases and establish way to legally access to database. (3) Tax authority shall consider simplifying transfer pricing report applicable in the scope of enterprise and report content and procedure as well properly. (4) Tax authority shall consider reinforcing the interaction and cooperation with Taiwan¡¦s major countries of foreign trades through taxation forum and so on to avoid double taxation in reality. (5) Enterprise shall strengthen inner staff¡¦s profound understanding towards Transfer Pricing System instead of relying excessively on accountants. (6) Enterprise shall change to adopt the concept of ¡§Most Appropriate Profit, Most Appropriate Taxation.¡¨ When global arrangement is required due to development, to adjust to the application of Transfer Pricing System, function and risk analysis shall serve as basis, to position operation mode and design the most appropriate trade structure in advance, and further refer to proper objectives that can be compared to set transfer price, in order to achieve reasonable profit allocation and make duly adjustment in compliance with changes in reality. (7) Enterprises shall prepare written contract regarding operation mode and trade structure among its related companies, and establish core documents upon the issue of transfer pricing, and further adjust to local transfer pricing report in accordance with the different requirements of countries that branches located. (8) The accountant offices shall reinforce the overall cooperation with enterprises, getting rid of the viewpoint that transfer pricing report is an item of routine annual taxation report to enable specific suggestions be duly offered, and to assist enterprises to make more correct decisions in the respect of global arrangement. (9) Accountant office shall duly raise and make suggestions to tax authority based on the defects of Transfer Pricing Regulation or System that are well known as far as its duties concerned.

Power-gating is a technique investigated widely for reducing leakage energy in the functional units of microprocessors at the architectural level. Effective power-gating involves deactivating idle functional units for sustained periods incurring little or no performance degradation. Accurate prediction of long idle periods is essential, which, in turn, depends on the application program characteristics.In this thesis, we propose a compiler-based leakage reduction technique for embedded architectures by exploiting the well-known attributes of embedded applications, namely, small code size and intensive loops. From the control flow graph (CFG) representation of the source program, we construct a forest of loop hierarchy trees (LHTs), which capture the nesting loop properties of the program. As an LHT satisfies the partial ordering on the loop nesting, we exploit this property to identify maximal subgraphs (of functional unit idleness) in the original program. For each subgraph so found, a sleep instruction is introduced at the entry point of the corresponding code segement, thus optimizing the number of sleep instructions. The sleep instruction has one operand, a bit-vector comprised of ON/OFF controlbits for all functional units in the data path. Our target architecture is a modified ARM processor model comprising of functional units with power-gating ability. We obtained an average leakage energy reduction of 34.1% for 12 benchmarks chosen from the MiBench suite, with range of 19.5% and standard deviation of 6.5%.