This thesis presents the research on direct-fuel-injection (DFI) performance analyses of the two-stroke engine using computational fluid dynamics (CFD). The aims of this research are: (1) to generate a finite volume mesh that can be used to simulate the moving of the piston and opening and closing the ports of the cylinder, (2) to achieve an numerical flow pattern of the scavenging process and (3) to study the DFI process using the mesh and the flow pattern obtained from the first two parts. The three parts in the analyses, therefore, are the engine geometry modelling, scavenging process modelling and DFI modelling. CFD software STAR-CD was used to write the programme and perform the analysis. The geometry model used a moving mesh mechanism with variable openings to simulate the piston motion and port area changes. The scavenging model was constructed to calculate 3D, compressible, turbulent, transient flow with heat transfer and changing volume. Results of the calculation provided a large number of data, including flow patterns, pressure and temperature distributions and fresh-charge concentrations. The DFI process was simulated as a gasliquid two-phase flow. Fuel droplets dispersed in the continuous gas phase were calculated using the Lagrangian model. Four DFI cases that differ in position and number of injectors were simulated. Fuel droplet distribution, including droplet size, velocity, temperature and position, and fuel-vapour concentration were obtained. The result of the geometry modelling shows that the finite volume programme performed well for this particular task. Because of the limitation of the computer hardware used, this programme was restricted to be used for the simulation of the engine process before the ignition, i. e., cold running condition, therefore, combustion process was not included. The findings from the analyses, with very limited resources, would help improve the engine design. The results of all four cases indicate that, even only for the period of engine process before the ignition, the DFI two-stroke engine can significantly reduce hydrocarbon emissions compared with the conventional carburettor engine.

ITC/USA 2011 Conference Proceedings / The Forty-Seventh Annual International Telemetering Conference and Technical Exhibition / October 24-27, 2011 / Bally's Las Vegas, Las Vegas, Nevada / When embarking into the design of a new launch vehicle, engineering models of expected vehicle performance are always generated. While many models are well established and understood, some models contain design features that are only marginally known. Unfortunately, these analytical models produce uncertainties in design margins. The best way to answer these analytical issues is with vehicle level testing. The National Aeronautics and Space Administration respond to these uncertainties by using a vehicle level system called the Development Flight Instrumentation, or DFI. This DFI system can be simple to implement, with only a few measurements, or it may be a sophisticated system with hundreds of measurement and video, without a recording capability. From experience with DFI systems, DFI never goes away. The system is renamed and allowed to continue, in most cases. Proper system design can aid the transition to future data requirements. This paper will discuss design features that need to be considered when developing a DFI system for a launch vehicle. It will briefly review the data acquisition units, sensors, multiplexers and recorders, telemetry components and harnessing. It will present a reasonable set of requirements which should be implemented in the beginning of the program in order to start the design. It will discuss a simplistic DFI architecture that could be the basis for the next NASA launch vehicle. This will be followed by a discussion of the "experiences gained" from a past DFI system implementation, such as the very successful Ares I-X test flight. Application of these design considerations may not work for every situation, but they may direct a path toward success or at least make one pause and ask the right questions.

Tiesioginės užsienio investicijos (TUI) yra vienas iš svarbiausių faktorių, turinčių įtakos šalies ekonominiam vystymuisi. Pritraukti TUI į mūsų šalį yra ne tik tikslas, bet ir būtinybė. Įstojimas į ES padidino konkurenciją tiek tarp naujų, tiek tarp senų ES narių. Lietuvos vyriausybė turi nuolat gerinti investicinį klimatą, norint, jog TUI neaplenktų mūsų šalies ateityje.TUI atneša į mūsų šalį naujas pažangias idėjas, progresyvią vadybą, naują techniką ir technologiją, sukuria naujas darbo vietas – kelia pragyvenimo lygį. Vokiečių kompanija „Max.sicherheitsfarchule.Holding.Gmbh“ planuoja savo kompanijos plėtrą Lietuvoje, panaudojant TUI, modernizuojant ir restruktūrizuojant vairavimo mokymo procesą. Empirinis tyrimas kaip tik ir parodė prielaidas, galimybes ir perspektyvas tiesioginiam investavimui Lietuvoje. Darbas susideda iš 97 puslapių, įskaitant 5 lenteles ir 17 paveikslėlių, neskaitant literatūros sąrašo ir priedų. / The Direct Foreign Investment (DFI) is one of the most important factors influencing economical development of any country. To raise the level of direct foreign investment in Lithuania is not only a goal, but also a necessity. The entry to the European Union (EU) increased competition between old and new EU member states, so in order to attract DFI to our country Lithuanian Goverment should constantly improve investment climate. Direct Foreign Investment together with direct financing brings into the country many progressive ideas, innovative management, new techniques and technologies, improves employment levels by creating new workplaces and in general raises the standart of living. German company „Max.sicherheitsfarchule.Gmbh“, working in the field of theoretical and practical driving training in Germany, is planing its expansion to Lithuania, using Direct Foreign Investment, modernizing and restructuring the traditional procedure of driving training. The empirical research demonstrated the assumptions, possibilities and perspectives for this particular case of direct investing. The research work comprises of 97 pages, including 5 tables and 17 pictures, excluding lists of literature and appendixes.

Cette thèse étudie l’attractivité des territoires et le rôle de la localisation des IDE sur l’économie tunisienne. Il s’agit d’examiner les facteurs d’attractivité de la Tunisie aux IDE et les effets de ces derniers sur l’économie tunisienne. Dans une première analyse empirique, une enquête administrée à un échantillon d’entreprises étrangères ou ayant une participation étrangère a été mise en œuvre dans le but d’identifier les déterminants des IDE. L’utilisation du modèle économétrique de type « logit » nous a permis d’estimer d’une part la probabilité que la Tunisie soit un pays attractif avant la révolution et d’autre part la probabilité que l’entreprise étrangère implante une autre filiale en Tunisie après la révolution. Afin de confirmer l’analyse empirique sur l’identification des facteurs d’attractivité déterminants des IDE, nous avons mis en œuvre, dans une deuxième analyse empirique une autre méthode économétrique à travers un modèle de gravité. Dans une dernière analyse empirique, nous avons étudié les effets des IDE sur l’économie tunisienne en utilisant un modèle à système d’équations simultanées tenant compte des effets spillovers des IDE. / This thesis studies territories attractivity and the role of direct foreign investment localization on the Tunisian economy. It is about examining the factors of attractivity of Tunisia on direct foreign investment and their effects on the Tunisian economy. On a first empirical analysis, an administrative enquiry to a sample of foreign, or having foreign participation enterprises, has been implemented to identify the direct foreign investment determinations. The use of an econometric example of « logit » type allowed us to estimate on one part the probability that Tunisia is an attractive country before the revolution and on the other one that the foreign enterprise implants on other filial in Tunisia after the revolution. To confirm our empirical analysis on the identification of the factors of attractivity determining the direct foreign investment, we implemented, on a second empirical analysis, an other econometric method through a gravity example. On a last empirical analysis, we studied the DFI effects on the Tunisian economy by using a simultaneous equations system example taking into account the DFI spillovers effects.

This study, the role of small and medium sized enterprises for economic growth, was undertaken to find out how SME sub-sector in Nigeria has performed and its impact on the economic growth of the country. Small and Medium Scale Enterprises (SMEs) is accepted globally as a tool for empowering the citizenry and economic growth. It has been associated with the rapid economic growth of countries in Asia and North America. In Nigeria efforts have been made by successive governments to reduce poverty and accelerate economic growth by increasing foreign direct investment, diversifying the economy, enacting policy frameworks which favour small business ownership and sometimes initiating employment and entrepreneurship programmes. Specifically this study tends to figure out: how profitable SME business is; whether infrastructural development could be attributed to the presence of SMEs; if significant number of people are employed within the SME sector; whether the SME market has attracted banks and financial institutions with increase in loans and incentives; whether there is increase in information Technology related businesses due to presence of SMEs and if there is need for the government to encourage and develop more opportunities for SMEs. A total of 200 SMEs were randomly selected from Matori, a city in Lagos state Nigeria. A questionnaire was constructed and distributed to the selected SMEs. The responses were collated and analyzed using Statistical Package for Social Sciences (SPSS) analytical tool. The study reveals that while SME businesses are profitable problems of policy inconsistency and poor infrastructural development continuously undermine the potentials of the market. Though the presence of SMEs has attracted infrastructural development, such developments in most cases are community effort or privately driven which limits the amount of developments achieved. For example their efforts could be limited to patching and maintaining existing bad road networks but not expanding or creating new road networks. The study also revealed that financial institutions like banks are attracted to areas where SMEs are established but getting funds through these institutions via loans has not been easy due to high interest rates and harsh conditions like types of collateral to present. It was also established that SMEs are good employers of labor but not without required support and facilities. SMEs will not engage more people to work for them when their businesses do not thrive. For their businesses to thrive they need government to encourage them and develop more opportunities such opportunities could be in terms of providing infrastructures like stable power supply and good transport networks (rails and roads), easy access to finance (low interest rates), stable government policies, reducing multiple taxations, ensuring availability and access to modern technology and raw materials locally etc. The result of the study confirms existing theories in the field which support the belief that SMEs remains a tool for economic growth in Nigeria. There are enormous potentials and opportunities for SMEs in Nigeria to mature and play the crucial role of economy growth, poverty reduction, employment and wealth creation. This will entail having the government provide required supports and addressing identified problems. While the SMEs also need to change their attitudes relating to entrepreneurship development, government needs to involve the SMEs in policy formulation and execution for maximum effect. There is also need to introduce entrepreneurial studies in our Universities in Nigeria in addition to emphasizing practical and technological studies at all levels of our educational system. / +2348032001534

Nordic Development Finance Institutions (DFIs) play an important role in providing sustainable development for Africa which accordance with their mandates.  By investing in private equity Funds in Africa, investee companies have covered various sectors inAfricawhich may not only improve economic development but also increase employment. Additionally, investing in a Fund can spread risk through diversifications and help DFIs to share knowledge with Fund manager in local presence.   This study analyzes the management control systems (MCS) of DFIs’ investing in private equity Funds, wherein we mainly focus on output control and behavior control which are two types of control widely discussed in previous research and literature. Hereby we set three hypotheses based on our research and get findings to support the research questions, which are: 1.      DFIs use output control mechanism with contractual framework to secure their investment. Output control sets standards as to targets. It plays a fundamental role in the control process, as the contractual framework is short of standardized in private equity industry and Fund managers are selected strictly during screening process.   2.      DFIs use behavior control to interact with Fund managers. Behavior control means appropriate instruction and guidelines imposed as results become foreseeable during the monitoring process. It becomes a central element where DFIs have to interact with Fund managers to track the investment progress & development effect, including investment decision making.   3.      DFIs’ syndicated investment affects their control activities. Nordic DFIs’ investment strategy is making co-investment in Funds. When more parties are involved, the monitoring and control process become different compared with only one investor and it is affected by syndicated investment. While we did not deeply explore the control mechanism and process under syndication investment by either quantitative & qualitative method or case studying approach, we conclude that it does exist based on communication with interviewees.   The word “Control” looks like a bureaucratic word. However, we found that Alignment is essential in control process for each partners while behavior control helps to assure the alignment. We think that control process become less difficult when previous strict selection of trust partner is successful. We suggest that the alignment between DFIs and other investors as well as Funds should be strengthened in the control process, so that investment objectives can be well realized.   Besides Nordic DFIs, Africa also benefits from others such asChina’s “going global” strategy to encourage outward FDI. China-Africa Development Fund (CADFund) is the first Fund focused specially on large scale investment in Africa among Private Equity Funds inChina. China Development Bank (CDB) is the shareholder of CADFund, who provide resources and support to CADFund. By briefly comparing Nordic DFIs and CADFund, we found they use similar investment instruments and also similar strategies, such as investment in less developed countries inAfricato improve economic conditions, support home companies investing in Africa etc. Including an analysis on CAD as well as the comparison with Nordic DFIs not only strengthen the understanding of DFIs’ activities in Africa, but also clarify the different investment characteristics of Western and Eastern investors in Africa. We also suggest that Nordic DFIs and CADFund can share experience and knowledge to promote sustainable development for Africa. / Nordic Development Finance Institutions (DFIs) spelar en viktig roll för att skapa en hållbar utveckling för Afrika i linje med dess mandat. Genom att investera i private Equity-fonder i Afrika har investeringsföretagen täckt olika sektorer i Afrika, något som inte bara kan förbättra den ekonomiska utvecklingen, utan även öka sysselsättningen. Dessutom kan investering i fonder sprida risker genom diversifiering och hjälpa instituten för DFI att sprida kunskaper från fondförvaltare på lokal närvaro. Denna studie analyserar ledningskontrollsystemet för DFIs’ investeringar i private Equity-fonder och vi fokuserar främst på produktions- och beteendekontroll, Dessa är de två typer av styrning som allmänt diskuteras i tidigare forskning och litteratur. Härmed ställer vi upp följande tre hypoteser som är baserade på relevant forskning och slutsats för att stödja nedslående hypoteserna: 1. DFIs använder en produktionskontrollmekanism med avtalsram för att säkerställa sina investeringar. Produktionskontroll-mekanismen är en metod som sätter standard enligt målet. Denna metod fungerar som den mest grundläggande i kontrollprocessen, eftersom avtalsramarna redan är standardiserade i privata Equity-fonder och fondförvaltaren är omsorsgsfullt valda i den initiala urvalsprocessen. 2. DFIs använder kontroll av beteende för att interagera med fondförvaltare. Beteendekontroll används beroende på utfall av investesteringen, och i denna kontrollprocess verkställs lämpliga instruktioner och riktlinjer efter resultat. DFI och fondförvaltaren samarbetar här för att följa investeringsprocessen och utvecklingseffekten, däribland också att fatta investeringsbeslut. 3. DFIs' saminvesteringar i fonder kommer att påverka dess kontrollverksamhet. DFI investeringsstrategier är att göra saminvesteringar i fonder. När flera partier är inblandade blir spårande- och kontrollprocessen annorlunda jämfört med endast en investerare och detta är påverkad av sammarbetsinvesteringar. Även om vi inte gjorde en djup undersökning av kontrollmekanism och processen under sammarbetsinvestering gällande kvantitativ och kvalitativ metoder eller fältstudier. Men vi sammanfattar detta att det existerar via kommunikation med intervjuer i föreliggande studie kan vi sammanfattningsvis slå fast att styrningen via fonder påverkas av att en DFI inte ensamt investerar i en fond. Ordet "kontroll" (på svenska snarare ”styrning”) kan låta byråkratiskt, men vi kommer fram till att kontrollprocessen huvudsakligen sker i samförstånd för varje part, medan beteendekontroll underlättar samförståndet. Vi tror att kontrollprocessen blir mindre komplicerad när val av godtrogna parter lyckas. Vi föreslår ett utökat samarbete mellan DFIs och andra investerare och fonder under kontrollprocessen, så att investeringsmålen kan uppnås. Förutom investeringar från nordiska DFIer drar Afrika också fördel av andra initiativ, såsom Kinas "going global"-strategi för att uppmuntra direkta utlandsinvesteringar. Den Kinesisk-Afrikanska Utvecklingsfonden (CADFund) är den första fonden som fokuserar speciellt på strategiska investeringar, med det största antalet private Equity-fonder i Kina, medan Kinesiska utvecklingsbanken (CDB) är aktieägare till CADFund, och förser fonden med resurser och stöd. Genom en kort jämförelse av Nordic DFIs och CADfund fann vi att liknande investeringsinstrument med samma strategi används, såsom investering i mindre utvecklade länder i Afrika för att förbättra de ekonomiska villkoren, hjälpa företag från respektive hemland att investera i Afrika etc. Detta kan också stärka förståelsen för DFIs verksamhet i Afrika. Vi har valt att även analysera CADFund samt göra en jämförelse med de nordiska DFIs, vilket inte bara stärkt vår förståelse av DFIernas aktiviteter i Afrika, men också hjälpt till att förstå och klargöra skillnader mellan investerare från väst respektive öst när det gäller investeringar i Afrika. Vi föreslår även att nordiska DFIs och CADfond kan dela erfarenhet och kunskap för främjande av den hållbara utvecklingen i Afrika. / 摘  要      北欧发展金融组织构成了为非洲提供可持续发展的重要组成部分，这也符合其运作的使命。通过投资在非洲的私募股权基金，受资公司覆盖非洲的各行业，这不仅促进了当地经济的发展，而且也增加了就业机会。与此同时，投资于基金能够分散风险，并且北欧金融组织能够和当地的基金经理分享投资经验与知识。 本文分析了北欧发展金融组织投资私募股权基金采用的管理控制流程，我们重点研究产出控制和行为控制，这两种控制方法在以前的研究和文献中也被广泛提及。同时我们基于相关理论提出三种假设并得出结论来支持研究问题，它们是：   1.北欧发展金融组织采用产出控制方法及一系列合同及框架条款来保证他们的投资.    产出控制指的是一种根据目标设立标准的控制方法，它在控制控制中起着基础性的作用，因为合同条在这个行业已经基本标准化，而且它们在筛选基金经理时有严格的条件。    2.北欧发展金融组织采用行为控制方法来影响制约基金经理。     行为控制指当结果可以预知时，在控制过程中采用适当的规范和准则.当北欧发展金融组织与基金经理互动来跟踪投资进展，发展效应，以及做投资决定时，它就变得至关重要。   3.北欧发展金融组织的联合投资将会影响到他们的控制行为。      北欧发展金融组织的投资策略是与其他组织共同投资于基金。当多方参与时，跟踪和控制流程就与只有一个投资者参与时不一样，而且其受联合投资的影响。虽然我们没有用定性和定量的方法甚至案例来深入研究在联合投资下的控制机制和流程，但是根据多方面的采访我们认为这个影响确实存在。       “控制”一词虽然听起来官僚，但是我们发现在控制流程中各方的精诚合作至关重要，同时行为控制也能加强这种合作。在这种情况下，我们认为在前期选择好合作伙伴后控制流程就变得相对简单。我们的建议是北欧发展金融组织和其他投资者以及其与基金的合作应该加强，从而实现更好的投资目标。       除了北欧发展金融组织外，非洲也受益于中国的“走出去”对外投资战略。中非发展基金是第一只也是中国最大的专注于非洲投资的私募股权基金。国家开发银行（国开行）是中非发展基金的股东,它可以为该基金提供项目资源与支持。通过对北欧发展金融组织和中非发展基金的简单对比，我们发现他们采用类似的投资工具和策略, 比如投资于非洲的不发达国家来改变当地的经济状况,支持本国企业在非洲投资等.这也将加强读者对北欧发展金融组织在非洲的认识。我们同时也建议北欧发展金融组织和中非发展基金之间能交流投资经验和知识来更好地推动非洲的可持续发展。

本研究的目的是希望在第二十七號公報正式適用（八十七年十二月三十一日）之前，探討國內上市公司與銀行業會計人員對衍生性金融商品的認知程度，並瞭解其差異。另一目的則是希望瞭解企業依照第二十七號公報之要求揭露衍生性金融商品時，最難決定之事項及對第二十七號公報的看法。 本研究以問卷為資料收集的工具，其中「認知能力」定義為會計人員對衍生性金融商品的瞭解程度，而瞭解程度的高低，一種為會計人員自已主觀的衡量，另一種則依據會計人員在問卷第五部份「衍生性金融商品基本知識」測驗答對題數來判定。答對題數之高低，可作為會計人員瞭解衍生性金融商品程度之指標。 在回收的106份問卷中，只有2位（佔2.3%）會計人員不知道什麼是衍生性金融商品。至於造成會計人員對衍生性金融商品認知與瞭解程度差異的原因，經統計檢定後，有以下幾項： (1)企業的型態， (2)會計人員熟悉衍生性金融商品的程度， (3)會計人員認定衍生性金融商品的能力， (4)會計人員是否接受衍生性金融商品相關訓練，及 (5)企業目前使用（或過去使用過）衍生性金融商品與否。 大約有八成的會計人員在會計處理過程中，主要是依據「揭露要點」來判斷某項金融商品是否為衍生性金融商品。在目前使用（或使用過）衍生性金融商品的企業中，大約有六成的會計人員認為依照第二十七號公報揭露衍生性金融商品時，最難決定的項目為各商品的財務風險，而未曾使用過衍生性金融商品的企業中，亦有六成會計人員認為各類商品的財務風險最難決定。 影響會計人員對衍生性金融商品的認知與瞭解能力的因素中，有一項為會計人員是否接受衍生性金融商品的相關訓練，由此可知，提昇會計人員對衍生性金融商品瞭解的方法就是加強其有關衍生性金融商品的訓練。會計人員對衍生性金融商品的瞭解程度超高，將可增進其對衍生性金融商品的認定、會計處理、甚至報導的能力。 / In recent years, many derivative financial instruments (DFI) have been introduced into the domestic market. While transaction volumes of DFI are increasing, the relative risk enterprises expose to is increasing. Under this circumstance, accountants' understanding ofDFI becomes more and more important to the users of financial statement. If an accountant understands DFI well enough, he/she can adequately report the transactions ofDFI and, therefore, users of financial statements can properly assess the risk the enterprise faces. In this study, the author investigated the extent of the accountants understanding DFI and their ability to adequately report DFI transactions in accordance with the Statement of Financial Accounting Standard No.27 in ROC. The author used questionnaire as a tool in gathering data. Questionnaires are sent to the accountants of listed companies and companies in banking industries in Taiwan. Two indexes are used in measuring the extent of the accountants' understanding about DFI. One is a five-scale measurement to be filled by the accountants evaluating their own capability. The other is the number of correctly answered questions about DFI by the accountants, in addition, the accounts are asked weather they have the capability of adequately disclosing DFI transactions in accordance with the Statement of Financial Accounting Standard No.27 in ROC. The Results of this research can be concluded as follow: 1. Generally speaking, the extent of the accountants understanding DFI is moderate. 2. The accountants in the enterprises involve in DFI transactions understand DFI better than those in the enterprises not involve in DFI transactions. 3.The accountants have difficulties to report DFI in accordance with the statement of financial accounting standard No.27 in ROC.

本研究的主要目的是探討會計師事務所審計人員對衍生性金融商品(DFI)的財務報導與查核能力，並分析可能影響此項能力的因素。另一目的則是希望探討審計人員對財務會計準則公報第二十七號的意見及看法，以及對這號公報的瞭解程度。本研究以問卷為蒐集資料的工具，在139份回收的問卷中，只有24位審計人員不知道什麼是DFI，約有九成的審計人員認為查核含有從事DFI交易公司之財務報表之審體審計風險較沒有從事此類交易的公司高。造成審計人員對DFI財務報導的認知程度差異的原因，經統計檢定後，有下列幾項： （1） 審計人員在事務所擔任的職位， （2） 審計人員認定衍生性金融商品的能力，以及 （3） 審計人員是否曾經查過衍生性金融商品。 造成審計人員對DFI財務報導查核能力差異的原因經統計檢定後，有下 列幾項： （1） 事務所的規模， （2） 審計人員之最高學歷， （3） 審計人員是否已取得會計師資格， （4） 審計人員在事務所擔任的職位， （5） 審計人員認定衍生性金融商品的能力， （6） 審計人員對衍生性金融商品的熟悉程度，以及 （7） 審計人員是否曾經查過衍生性金融商品。 審計人員是否曾查核過DFI並不會影響其對第二十七號公報的熟悉程度。此外，約三成的審計人員認為「各類商品之財務風險」與「商品之公平市價」是其依照此號公報查核DFI時最難決定之項目。至於審計人員如何驗證客戶在財務報表上所揭露關於DFI的公平價值，約各有三成的審計人員取得之方式為「採用公開市場之成交價」、「向銀行詢價」。 值得注意的是，在瞭解第二十七號公報的審計人員當中，只有約半數認為依照第二十七號公報揭露DFI，能幫助閱表者評估風險；同樣地，也只有半數的審計人員認為第二十七號公報能對他們在查核DFI時提供更明確的指引。審計人員是否曾經查核過DFI不會影響他們對這兩個問題的看法。 / In this study, the author investigated the degree of auditors' cognition and audit ability on derivative financial instruments (DFI) in Taiwan and he studied some factors that might affect these abilities. Besides, the author also investigated auditors' opinions of Statement of Financial Accounting Standard No. 27 in ROC. The author used questionnaire as a tool in gathering data. Factors that might affect auditors' cognition of DFI are as follows: (1) The current job position of auditors. (2) The auditors' abilities to recognize DFI. (3) The auditors' experiences of auditing DFI. Factors that might affect auditors' audit ability of DFI are as follows: (1) Firm size. (2) The highest education auditors received. (3) Whether they have got CPA license. (4) The current job position of auditors. (5) The auditors' abilities to recognize DFI. (6) The auditors' experiences of auditing DFI. (7) The extent of auditors' familiarity toward DFI. Auditors' opinions of Statement of Financial Accounting Standard No. 27 in ROC can be concluded as follows: (1) Only half of the auditors who understand this statement think it can help them to audit DFI related disclosures. (2) Whether auditors have audited DFI doesn't affect the extent of auditors' familiarity toward DFI. (3) "Financial risk" and " fair value of DFI" are two of the most difficult items to decide when auditors audit DFI.

自1970年代以後，匯率制度由「固定匯率制度」轉變為「浮動匯率制度」，貨幣政策由「利率管制誘導型」轉變為「貨幣供給量管制型」，而將利率交由市場決定。此種金融環境之變革，使企業為規避匯率及利率風險之風險，發展出許多新金融工具，「衍生性金融商品」乃應運而生。目前，衍生性金融商品在國際金融市場上扮演著不可或缺之角色。由於衍生性金融商品具有高槓桿及高風險的特性，利用衍生性金融商品固可達到交易、籌資、避險之目的，但若操作不當，其引起的損失亦不容輕忽。故操作衍生性金融商品時，應注意其相關之內部控制制度。本研究與瞭解企業操作衍生性金融商品之概況與內部控制情形，並進一步對其內部控制制度提出具體建議。研究方法以問卷調查台灣地區87年度操作衍生性金融商品之非金融業上市公司，樣本數為141份，回收67份，回收率為47.5%。 　　就操作概況而言，企業規模越大，操作衍生性金融商品之種類越多樣化，操作目的也趨向避險與非避險交互運用，此外，操作年數也越長。就內部控制情形而言，企業操作衍生性金融商品之控制環境、風險評估與控制活動、資訊與溝通及監督不會因產業別、資產總額、營業收入淨額、資本型態、對外投資狀況與國外貿易狀況之不同而有太大的差異。但在風險評估與控制活動方面，中外合資之企業於市場風險、信用風險及流動性風險上之表現較純本國投資之企業略佳，而在監督方面，有對外投資之企業較無對外投資之企業表現略佳。 　　在本研究可發現企業於操作衍生性金融商品時，對於應執行之控制政策與程序，幾乎都予以應有的注意並確實執行，這些內部控制政策與程序與公司特性間之關係並未非常顯著。可能原因之一為上市公司操作衍生性金融商品時，應遵循財政部之規定，訂定作業手冊並加以監督，故企業在此強制性之要求下，能維持一定品質之內部控制。可能原因之二為企業操作衍生性金融商品之金額通常不會太大，且交易目的多為避險，其性質較為單純，故可落實相關之內部控制制度。 / Since 1970, the exchange rate system has changed from "fixed rate" to "floating rate", and the monetary system has also changed. In order to avoid the risk of interest rate and exchange rate fluctuations, companies are increasingly using derivative financial instrument (DFI). Since DFI is fairly risky and could cause huge losses, companies must be very careful when using then. The internal controls for DFI is thus very important. This study investigates how companies use DFI and their related internal control systems. This research also provides suggestions for better internal controls for DFI. A questionnaire was used to gather data from the 141 lists firms at the Taiwan Stock Exchange, which are using DFI. The response rate is about 47.5%. (i.e., 67 questionnaires returned) 　　The results of the study are as follows: 　　(1) The larger the company is, the more kinds of DFI they are using and the longer it has been using DFI. 　　(2) The internal control systems are not significantly different with respect to company's industry type, total assets, net operating revenue, capital type and investment conditions. 　　(3) For risk assessment and control activities, joint-venture companies outperforms Taiwanese companies in managing market risk, credit risk and liquidity risk. In monitoring DFI, companies that have outside investments outperforms those that don't. 　　(4) Companies do follow internal control procedures when are using DFI. These control procedures are not significantly related to companies' characteristics. One of the possible reasons is that they are forced to follow regulations set by the Securities and Fu ture Commission. Another reason is the amount of DFI they transact is usually not large, therefore they can enforce their DFI-related internal control procedures.

Magister Chirurgiae Dentium - MChD / Purpose: To assess the oral health status of 4-15-year-old schoolchildren in the Western Region of the Eastern Cape Province, by determining the prevalence of dental caries, periodontal disease, dental fluorosis, malocclusion and oral mucosal lesions and to create baseline data for planning oral health services in this region. Materials and Methods: The prevalent analytic survey was undertaken on 822 schoolchildren between the ages of 4-15 years in 27 different schools. The sample size selected for this region by the Department of Statistics, University of Pretoria, for the National Oral Health Survey of 1999/2000 was used. The data on 209, 210, 209 and 194 scholars in the 4-5, 6, 12 and 15-year-old age groups respectively were collected. The World Health Organization's (1997) criteria were used to determine the prevalence of caries, periodontal treatment needs, the dental fluorosis, malocclusion and prevalence of oral mucosal lesions. Six calibrated and trained examiners recorded the data on a survey form. The WHO survey forms were used for data collection. The data were analysed and processed by the author on Microsoft Excel 2000. Results: The sample size consisted of 1.35 % Asian, 51.89 % Black, 26.07 % Coloured and 20.06 % White scholars. Nearly equal amounts of males (48.3 %) and females (51.7%) were examined. The dental caries prevalence in the primary dentition of 4-5-year-olds with an average age of 4.43 years was 40.67%, with a mean dmft of 3,56. The dental caries prevalence in the permanent dentition of6-, 12- and 15-year-oldage groups was 67.62%, 46.05% and 67.92% respectively. The mean DMFT for 6-, 12- and 15 year olds were 0.05, 1.19 and 2.02 respectively. Gender differences and differences in prevalence of dental caries between the populations groups were recorded. The Coloured children experienced the highest dental caries prevalence. In the 4-5- and 15-year-old groups the males were affected more than the females by dental caries. Prevalent differences were recorded between rural and urban areas in the same population group. The prevalence of periodontal disease in 373, 12-15-year-olds was 79.09%. Only 4.02 % were in need of dental hygiene instructions and polishing. Dental education, dental hygiene instructions, dental scaling and polishing were needed by 75.07% of the children. Dental fluorosis prevalence in 450, 6-15-year-olds was 13.03%. Dental fluorosis did not affect 86.97% of the scholars; 10.63% had mild fluorosis and 2.05% was severely affected. The mean fluoride concentration in the drinking water in this region were 1.07 mgIL, ranging between 0.3-3 mgIL. Definite malocclusion was recorded in only 0.48% of the 12-year-old group, whom needed elective treatment. In the 12-year-olds, 99.52% needed no or slight treatment for no or minor malocclusions. The majority of children had no oral mucosal lesions (91.55%). The prevalence of oral mucosal lesions was 8.5% in this survey. The most frequent conditions were traumatic lesions (1.96%), dento-alveolar abscess (1.22%) and herpes labialis (1.22%). The intra-examiner reliability for caries, dental fluorosis, periodontal treatment needs and prevalence of malocclusions was 97.66%, 100%, 88.89% and 86.67% respectively. The inter-examiner reliability was 98.75%, 98.34%, 100%, 100% and 100% respectively for the five examiners. Conclusion: This survey indicated a higher prevalence of dental caries in the primary dentition (63.48%), than the permanent dentition (41.3%). The mean dmft was 3.65 and the DMFT 1.2, which indicated a low mean caries experience for these children. The WHO goal for the year 2000 for the 6-year-olds of 50% being caries free has not reached for only 32.56% were caries free. The mean DMFT of 1.2 for 12-year-olds in this survey is below the WHO goal of a mean DMFT of 1.5 or less. The lack of available preventative service provision, were ) indicated by the low percentage of fissure sealants (2.8%). The need for dental treatment was highlighted by the need mostly for one-surface restorations. Preventative treatment, two-surface fillings and extractions were also needed. Periodontal disease was a major public oral health concern for this region for a prevalence of 79.09% was recorded for the 12-15-year-olds. The majority of the children affected by periodontal disease (75.07%) were in need of professional cleaning and calculus removal. The prevalence of dental fluorosis was 8.2%, 19.87% and 13.05% for 6-, 12- and IS-year age groups respectively. The prevalence of malocclusion was 0.48% for the 12-year-old group. The prevalence of oral mucosa lesions was 8.5% for 4-15-year-old schoolchildren. Therefore, the conclusion can be made that dental fluorosis; malocclusions and oral mucosal lesions were no public concern in this region. The major public oral health concerns were dental caries in the primary dentition and periodontal disease in all age groups. Recommendations: Dental services in this region should be directed towards prevention of dental caries in the primary dentition and periodontal disease in all age groups. The focus of dental services should be primarily on preventative programs and treatments. The public dental treatments needs indicated in this survey, namely scaling and polishing, restorations and extractions, consists of the primary health care package delivery. Currently, no evaluation tool exists to monitor the efficiency of oral health programs, no baseline data for the Province exists. Therefore, the urgent need for dental research and oral health service planning and delivery are recommended.