• Refine Query
  • Source
  • Publication year
  • to
  • Language
  • 122
  • 56
  • 27
  • 20
  • 16
  • 7
  • 7
  • 6
  • 5
  • 5
  • 4
  • 4
  • 2
  • 2
  • 2
  • Tagged with
  • 320
  • 86
  • 47
  • 44
  • 43
  • 38
  • 36
  • 31
  • 25
  • 22
  • 20
  • 20
  • 19
  • 19
  • 19
  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
241

Avalia??o dos polimorfismos e express?o do RNAm do TREML4 em leuc?citos de pacientes com doen?a arterial

Duarte, Victor Hugo Rezende 26 April 2017 (has links)
Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2017-06-02T21:45:30Z No. of bitstreams: 1 VictorHugoRezendeDuarte_DISSERT.pdf: 944081 bytes, checksum: b102ccdae8dc58e29f3c26819c75b9c6 (MD5) / Approved for entry into archive by Arlan Eloi Leite Silva (eloihistoriador@yahoo.com.br) on 2017-06-07T21:07:26Z (GMT) No. of bitstreams: 1 VictorHugoRezendeDuarte_DISSERT.pdf: 944081 bytes, checksum: b102ccdae8dc58e29f3c26819c75b9c6 (MD5) / Made available in DSpace on 2017-06-07T21:07:26Z (GMT). No. of bitstreams: 1 VictorHugoRezendeDuarte_DISSERT.pdf: 944081 bytes, checksum: b102ccdae8dc58e29f3c26819c75b9c6 (MD5) Previous issue date: 2017-04-26 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior (CAPES) / As prote?nas da fam?lia triggering receptor expressed on myeloid cells (TREM) s?o associados com o risco e progress?o da aterosclerose. Em resultados pr?vios observamos que a alta express?o do TREML4est? relacionada com fase inicial da S?ndrome Coronariana Aguda (SCA).Neste estudo, investigamos a rela??o dos polimorfismos e a express?o do RNAm do TREML4 em leuc?citos de pacientes estratificados de acordo com a extens?o das les?es das atr?rias coron?rias. Foram inclu?dos pacientes com doen?a arterial coronariana (DAC) (n=151), com idades entre 30 e 74 anos, submetidos ? angiografia coron?ria eletiva. A extens?o da les?o coronariana foi avaliada atrav?s do ?ndice de Friesinger. Os polimorfismosrs2803495 (A> G), rs2803496 (T> C) e aexpress?o do RNAm do TREML4 em leuc?citos foram analisadas por qRT-PCR. A express?o de TREML4 foi maior em pacientes com les?es coronarianas graves em rela??o aos sem les?o, baixas e intermedi?rias, (p <0.05). Indiv?duos portadores do alelo G do rs2803495 (gen?tipos AG / GG) e do alelo C do rs2803496(gen?tipos TC / CC) apresentaram uma express?o de RNAm de TREML4 positiva (Alelo G: OR = 2.4, 95% CI 1.0-5.7, p < 0.05; e Alelo C: OR = 7.8, 95% CI = 2.9-20.9, p < 0.01, respectivamente).Entretanto, os polimorfismos do TREML4 n?o foram associados com as extens?es das les?es coron?rias. Em conclus?o, a express?o aumentada de mRNA de TREML4 nos leuc?citos ? influenciada por polimorfismos e est? associada a les?es mais graves das art?rias coron?rias, sugerindo seu papel como potencial biomarcador para investigar a extens?o da les?o coronariana em pacientes com DAC. / The members of the triggering receptor expressed on myeloid cells (TREM) family are associated with the risk and progression of atherosclerosis. We previously reported the upregulation of TREML4 in the early phase of theacute coronary syndrome. Here, we investigated the relationship of TREML4 polymorphisms and mRNA expression in blood leukocytes of patients stratificate accordingto the extension of coronary artery lesion. Patients with coronary artery disease (CAD) (n = 151), aged 30 to 74 years and undergoing elective coronary angiography,were selected. The extension of coronary lesion was assessed by the Friesinger index.TREML4 rs2803495 (A>G) and rs2803496 (T>C) variants andleukocyte mRNA expression were analyzed by qRT-PCR. TREML4 expression was higher in patients with major coronary artery lesions compared to subjects without or with low and intermediate lesions, (p < 0.05). Subjects carrying rs2803495 G allele (AG/GG genotypes) and rs2803496 C allele (TC/CC genotypes) were more prone to have positive TREML4 mRNA expression (Allele G: OR = 2.4, 95% CI 1.0-5.7, p < 0.05; allele C: OR = 7.8, and 95% CI = 2.9-20.9, p < 0.01, respectively).However, TREML4 polymorphisms were not associated with the extent of coronary lesion.In conclusion, increased TREML4 mRNA expression in blood leukocytes is influenced by gene polymorphisms and it is associated with more severe coronary artery lesions, suggesting its role as potential biomarker to investigate the extent of coronary lesion in CAD patients.
242

Silenciamento g?nico por miRNA do transportador OsAMT1.3 e seu efeito sobre a efici?ncia de absor??o de am?nio (Oryza sativa L.) / Transporter OsAMT1.3 gene silencing by miRNA and its effects in the ammonium efficiency uptake (Oryza sativa L.)

JACQUES, Marcela de Lemos Neves 30 May 2014 (has links)
Submitted by Jorge Silva (jorgelmsilva@ufrrj.br) on 2017-07-26T18:47:21Z No. of bitstreams: 1 2014 - Marcela Jacques de Lemos Neves.pdf: 434472 bytes, checksum: c9817e97c5d136299acb936ad4b87b6f (MD5) / Made available in DSpace on 2017-07-26T18:47:21Z (GMT). No. of bitstreams: 1 2014 - Marcela Jacques de Lemos Neves.pdf: 434472 bytes, checksum: c9817e97c5d136299acb936ad4b87b6f (MD5) Previous issue date: 2014-05-30 / FAPERJ / The main goal of this study was evaluate the effect of downregulation of the ammonium transporter OsAMT1.3 in the ammonium uptake through the high affinity system, as well as the effects on nitrogen metabolism. To perform the OsAMT1.3 gene silencing, it was used the artificial micro RNA (amiRNA) technology. In this system, the OsAMT1.3 coding region sequence (cds) is inserted in W marcelaMD3 website and putatives amiRNAs to silencing OsAMT1.3 were made. The amiRNA was inserted by PCR using the pNW55 vector as template. The amiRNA was inserted in the IRS154 vector using the T4 DNA ligase. The IRS154 plus amiRNA was cloned in the E. coli by electroporation. After rice transformation of Nipponbare variety through Agrobacterium and Hygromycin selection, 14 lineages were obtained. Six lineages showed high seed production and only one lineage with abnormal growth. After seed production in a greenhouse, the lineages L1, L2 and L6 were selected to further experiments evaluating the effects of OsAMT1.3 downregulation. First, the lineages selected were evaluated about the levels of OsAMT1.3 downregulation. The rice lineages transformed with amiRNA showed lower level of OsAMT1.3 expression compared to control plants, however, different levels of OsAMT1.3 downregulation was observed. The lineage L1 showed lower levels of OsAMT1.3 downregulation, L2 and L6 showed higher levels of OsAMT1.3 downregulation. The lineages L1, L2 and L6 as well as IRS control plant (transformed with empty vector) were grown in growth chamber at 30 days after germination, and the treatments used were: N starvation for three days, resupply with 0.15 mM of NH4+-N (low level) and 2.0 mM of NH4+-N (high level). The lineages L1, L2 and L6 showed lower NH4+ uptake with 0.15 mM of NH4+-N compared to control plants (IRS), on the other hand, the plants grown with 2.0 mM of of NH4+-N did not show NH4+ uptake differences, except L1. The expression of OsAMT1.1, OsAMT1.2 and OsAMT1.3 ammonium transporters were upregulated with 0.15 mM of NH4+-N in the control plants (IRS); in the lineages L1, L2 and L6 showed downregulation of the OsAMT1.1, OsAMT1.2 and OsAMT1.3 genes. The lower NH4+ uptake with 0.15 mM of NH4+-N resulted in lower levels of NH4+-N and Amino-N in the roots in the lineages, while the NH4+-N and Amino-N in the plants grown with 2.0 mM of NH4+-N was minimally changed. The results indicate that OsAMT1.3 downregulation leads to OsAMT1.1 and OsAMT1.2 downregulation as well, decreasing the NH4+ uptake. Despite the OsAMT1.3 lower expression compared to OsAMT1.1 and OsAMT1.2, the OsAMT1.3 transporter may be involved in the nitrogen uptake efficiency in low levels of NH4+. / O objetivo deste trabalho foi estudar o efeito do silenciamento do gene do transportador OsAMT1.3 em arroz sobre a habilidade das plantas em absorver o N-NH4+ atrav?s do sistema de alta afinidade, bem como os reflexos sobre o metabolismo de nitrog?nio. Para o silenciamento do gene OsAMT1.3 foi usada a tecnologia do miRNA artificial (amiRNA). Para tanto, a sequ?ncia codante do gene (cds) OsAMT1.3 ? inserida no sistema WMD3 que indica sequ?ncias de amiRNA?s para silenciar o pr?prio OsAMT1.3. A inser??o do amiRNA foi feita por PCR usando o vetor pNW55 como molde. O miRNA foi inserido no vetor IRS154 por corte e liga??o usando a enzima T4 DNA ligase. O produto da liga??o foi introduzido em E. coli por eletropora??o. Ap?s a transforma??o de arroz da variedade Nipponbare mediada por Agrobacterium. A sele??o das plantas transformadas foi feita com o antibi?tico Higromicina. No total foram obtidas 14 linhagens transformadas. Para confirmar que as plantas mutantes possuiam a constru??o, foi realizado o teste com a folha bandeira em solu??o de higromicina. Seis linhagens apresentaram boa produ??o de sementes e houve uma linhagem com crescimento anormal. Ap?s a multiplica??o das linhagens em casa de vegeta??o, foram selecionadas as linhagens L1, L2 e L6 para os experimentos de an?lise dos efeitos do silenciamento do gene OsAMT1.3. Primeiramente, as linhagens selecionadas foram avaliadas quanto ao n?vel de silenciamento do gene OsAMT1.3. As linhagens de arroz transformadas apresentaram maior n?vel de silenciamento do gene OsAMT1.3 quando comparadas ?s plantas controle, no entanto, diferentes n?veis de silenciamento foram observados. A linhagem L1 apresentou menor n?vel de silenciamento do gene OsAMT1.3, enquanto L2 e L6 apresentaram maior silenciamento. As linhagens L1, L2 e L6 e a planta controle IRS (transformada com o vetor vazio) foram cultivadas em c?mara de crescimento at? os 30 dias ap?s a germina??o, com a aplica??o dos seguintes tratamentos: sem N por tr?s dias, ressuprimento com 0,15 mM de N-NH4+ ap?s tr?s dias de priva??o de N (baixa dose) e 2,0 mM de N-NH4+ constante (alta dose). As linhagens L1, L2 e L6 apresentaram menor absor??o de NH4+ com 0,15 mM de N-NH4+ quando comparadas com as plantas controle (IRS), enquanto as plantas cultivadas com 2,0 mM de N-NH4+ n?o apresentaram diferen?as na absor??o de NH4+. A express?o dos genes dos transportadores de NH4+ OsAMT1.1, OsAMT1.2 e OsAMT1.3 foi induzido pelo tratamento com 0,15 mM de N-NH4+ nas plantas controle (IRS), enquanto as linhagens transformadas apresentaram repress?o dos genes OsAMT1.1, OsAMT1.2 e OsAMT1.3. A menor absor??o de NH4+ com 0,15 mM de N-NH4+ causou menor n?vel de N-NH4+ e N-amino nas ra?zes das linhagens transformadas, enquanto nas plantas com 2,0 mM de N-NH4+ houve pouca altera??o nos conte?dos de N-NH4+ e N-amino. Os resultados indicam que o silenciamento do gene OsAMT1.3 provoca regula??o negativa dos transportadores OsAMT1.1 e OsAMT1.2, alterando a absor??o de NH4+. Apesar do gene OsAMT1.3 ser menos expresso que os genes OsAMT1.1 e OsAMT1.2, o transportador OsAMT1.3 pode estar envolvido na efici?ncia de absor??o em baixas doses de NH4+.
243

Performance of REST applications : Performance of REST applications in four different frameworks

Söderlund, Sverker January 2017 (has links)
More and more companies use a REST architecture to implement applications for an easy to use API. One important quality attribute of an application is the performance. To be able to understand how the application will perform it is important to know how the selected framework perform. By testing the performance of different frameworks it will become easier for software developers to choose the right framework to achieve their requirements and goals. At the time when this paper was written the research in this area was limited. This paper answered the question of which framework between Express, .NET Core, Spring and Flask that had the best performance. To be able to know how frameworks performed the author needed to measure them. One way of measuring performance is with response time from the server. The author used a controlled experiment to collect raw data from which the results was drawn. The author found out that Spring had the best overall performance between the different categories. By analysing the results the author also found out that performance differed a lot between the frameworks in some categories.
244

Tendas de uma Feira: express?es e sentidos na produ??o de (entre) lugares em Jacobina, BA

Sousa, Luzineide Vieira de 28 March 2016 (has links)
Submitted by Ricardo Cedraz Duque Moliterno (ricardo.moliterno@uefs.br) on 2016-09-13T20:39:32Z No. of bitstreams: 1 TENDAS DE UMA FEIRA - EXPRESS?ES E SENTIDOS NA PRODU??O DE (ENTRE) LUGARES EM JACOBINA, BA - LUZI.pdf: 2405434 bytes, checksum: 6bc29ec7098de0e2db4b75f53b707d2b (MD5) / Made available in DSpace on 2016-09-13T20:39:32Z (GMT). No. of bitstreams: 1 TENDAS DE UMA FEIRA - EXPRESS?ES E SENTIDOS NA PRODU??O DE (ENTRE) LUGARES EM JACOBINA, BA - LUZI.pdf: 2405434 bytes, checksum: 6bc29ec7098de0e2db4b75f53b707d2b (MD5) Previous issue date: 2016-03-28 / This dissertation aims to point out (demonstrate/ highlight) through expressions and images in movement, the places which are produced in Jacobina's open market (State of Bahia). The exploited affections were perceived from conversations, sonic places of desires, rhythm and blood flow in order to provoke us to think about education, daily life and cultural differences. In this sense, we go through the mapping of expressions using discussions and photos; mapping of sensations, allowing us to go into/away of what we define as knowledge; and experimentally, realizing the intensities which happen in place and create other territories that compound in a fair many places, (re)invented by movements of desires from new existences in the world, which leads us to critically think education from outside as long as we do (not) accept that there are closed groups and only one cultural space to teach and learn school. / Esta disserta??o procura indicar/apreciar, por meio das express?es e imagens em movimentos, os (entre) lugares que se produzem na feira livre de Jacobina/BA. Os afetos explorados foram percebidos das conversas, dos lugares s?nicos de desejos, ritmos, fluxo sangu?neo, a nos provocar a pensar tamb?m as educa??es, o cotidiano e as diferen?as culturais. Para tanto, caminhamos na cartografia das express?es atrav?s das conversas e fotos; cartografia das sensa??es, nos possibilitando entrar/sair do que ?definimos? como conhecimento; e experimental, percebendo as intensidades que acontecem no lugar e criam territ?rios que se comp?em em uma feira de v?rios lugares, (re) inventada nos movimentos dos desejos, com novas presen?as no mundo, que nos coloca em crise ao pensarmos a educa??o para fora, ? medida que nos (in) conformamos com a fixa??o de que haja blocos fechados, um espa?o ?nico de cultura e de ensinar e aprender-escola.
245

Ueberlegungen zu ISO 10303 - Datenaustauschformat oder Modellierungsbasis?

Kunzmann, Uwe 23 June 1997 (has links)
Im vorliegenden Artikel werden Moeglichkeiten zum Einsatz von STEP als Basis einer systemneutralen und rein anwendungsbezogenen Produktdatenmodellierung vorgestellt. Dabei wird auf einen CA-systemneutralen Ansatz der Betriebsdatenhaltung reflektiert, fuer welchen als praedestinierte Systeme objektorientierte Datenbanken zum Einsatz kommen sollen. Auf dem Wege der produktstruktur- basierten Modellierung von Daten kann der Anwender produktspezifische Anforderungen beruecksichtigen. Ausserdem kann die Auswahl der einzusetzenden CA-Systeme nach rein funktional-wirtschaftlichen Kriterien erfolgen.
246

Design, implementering och evaluering av en AI accelerator med Google Coral Dual Edge TPU / Design, implementation and evaluation of an AI accelerator using Google Coral Dual Edge TPU

Burwall, Oscar January 2023 (has links)
Den snabbt växande utvecklingen av AI-baserade applikationer och den stora mängden data dessa applikationer behandlar ställer ökade krav på prestanda och optimering av datorsystemen. För att tillfredsställa de växande datorbehoven används hårdvaruacceleratorer som förbättrar databehandlingshastigheten genom att avlasta den befintliga utrustningen genom att hjälpa till med uppgifter och komplexa beräkningar. De befintliga lösningarna som används i dagsläget är kostsamma och MT-FoU på Umeå Universitetssjukhus efterfrågar därför en alternativ lösning i form av att kombinera mindre integrerande acceleratorer på ett större PCIe-kort. I detta examensarbete designas och implementeras en AI-accelerator bestående av fyra Google Coral Dual Edge TPU M.2 på ett 16x PCIe-kort. Arbetet genomfördes på MT-FoU och målet med examensarbetet var att undersöka om den tilltänkta konstruktionen kan förbättra prestandan hos AI-baserade system och fungera som ett billigare alternativ i verksamheten. Schemaritning och PCB-design utfördes i KiCad och information om gränssnitt och komponenter hämtades främst från tillverkares hemsidor och datablad. Kretsen består i huvudsak av fyra stycken M.2 E key kontaktdon, en 16port/16lane packetswitch och en 16x PCIe-anslutning. Switchen delar upp banorna från PCIe porten så att Edge TPU’erna kan anslutas parallellt i M.2 kontakterna. Edge TPU’erna använder pipelineparallellism för att fördela arbetsuppgifter på varje TPU så att större, mer komplexa program kan exekveras. Vid monteringen av kretskortet uppstod problem med fastlödningen av vissa komponenter. För att undvika att dessa problem uppstår och möjliggöra avlägsnandet av dessa felkällor bör montering istället beställas av fabrik där lödrobot finns tillgängligt. På grund av att tiden för kursen tog slut hann en sådan beställning inte göras och evaluering av den framtagna designen var därför inte möjlig att genomföra. Den design som togs fram var dock betydligt billigare än de existerande lösningarna och med pipelineparallellism förväntas designen kunna utföra komplexa beräkningar och därmed förbättra prestandan i befintliga system. / The rapidly growing development of AI-based applications and the large amount of data these applications process place increased demands on the performance and optimization of conventional computer systems. To satisfy these growing computing requirements, hardware accelerators are used to improve the data processing speed by offloading the existing equipment by executing models and complex calculations. The existing solutions currently used are costly and MT-R&amp;D at Umeå University Hospital is therefore requesting an alternative solution by combining smaller integrating accelerators on a larger PCIe card. In this thesis, an AI accelerator using four Google Coral Dual Edge TPU M.2 on a 16x PCIe card is designed and implemented. The work was carried out at MT-R&amp;D and the goal of the thesis was to investigate whether the intended design can improve the performance of AI-based systems and serve as a cheaper alternative in the institution. Schematic and PCB were designed in KiCad and information on interfaces and components was obtained from manufacturers' websites and data sheets. The circuit’s main components are four M.2 E key connectors, a 16port/16lane packet switch and a 16x PCIe connection. The switch divides the lanes from the PCIe port so that the Edge TPUs can be connected in parallel in the M.2 connectors. The Edge TPUs use pipeline parallelism to distribute models across each TPU so that larger, more complex programs can be executed. When assembling the circuit board, problems arose with the soldering of certain components. In order to avoid these sources of error, assembly should instead be ordered from a factory where a soldering robot is available. Due to the fact that the time for the course ran out, such an order could not be placed and evaluation of the design was therefore not possible to carry out. However, the design that was produced was significantly cheaper than the existing solutions and by using pipeline parallelism, the design is expected to be able to perform complex calculations and thus improve the performance of existing systems.
247

Hub Location Routing Problem for the Design of Intra-City Express Systems / 都市内郵便配達システムの最適設計を想定したハブ配置配送計画問題に関する研究

Wu, Yuehui 26 September 2022 (has links)
京都大学 / 新制・課程博士 / 博士(工学) / 甲第24219号 / 工博第5047号 / 新制||工||1788(附属図書館) / 京都大学大学院工学研究科都市社会工学専攻 / (主査)教授 藤井 聡, 教授 山田 忠史, 准教授 QURESHI Ali Gul / 学位規則第4条第1項該当 / Doctor of Philosophy (Engineering) / Kyoto University / DGAM
248

Les impacts du Métrobus de Québec : la question du report modal

Bourel, Céline 11 April 2018 (has links)
Cette recherche étudie le système de transport collectif de Québec, particulièrement le Métrobus. Ce dernier, implanté en 1992, est un autobus à haute fréquence, circulant sur des voies réservées. Nous utilisons les enquêtes Origine-Destination, les S.I.G., ainsi que la régression logistique, dans le but d’identifier les impacts du Métrobus sur le report modal et donc de mieux comprendre l’utilisation du transport public à Québec. A l’issue des modélisations, nous faisons apparaître des disparités entre les modes de transport « autobus » et « automobile-conducteur » du point de vue (1) des temps de déplacements et (2) de l’accessibilité à certains pôles urbains. Nous constatons également (3) l’influence inéluctable de la possession d’un véhicule personnel sur le fait d’utiliser celui-ci pour se déplacer, (4) l’effet grandissant de la densité d’activités sur la propension à utiliser l’autobus et (5) l’hétérogénéité des impacts selon les groupes de la population. / This research concerns the Quebec City public transportation system, and especially the bus rapid transit (“Métrobus”) corridors. The Métrobus was established in 1992 and operates with priority bus/taxi lanes. For this study, we use OD surveys, G.I.S. and logistic regression in order to identify the modal shift impacts of Métrobus, and also to understand, in a better way, public transportation use in Quebec City. Models reveal some differences between “bus” and “car as driver”, from the (1) trip duration and (2) pole accessibility points of view. We also note (3) the relentless influence of owning a car on using it to travel, (4) the effect of increasing the density of activities on the propensity to use public transit, and (5) the heterogeneity of impacts among different population groups.
249

Heuristic network generator: an expert systems approach for selection of alternative routes during incident conditions

Krishnaswamy, Vijay 02 May 2009 (has links)
Congestion on the freeways of the U.S. has increased multifold over the past few years. A significant portion of this congestion is caused by non-recurring events such as incidents. Diversion has been accepted as a method that can reduce delays during incidents. The process of diversion involves the selection of the alternate routes, which is currently done off-line and is not responsive to each incident case. The volumes on these preselected routes on that particular day are also ignored. The preselected routes, in most cases, serve only to bypass the link on which the incident occurs. Considering the volumes that flow on the freeways, this leads to considerable delays in terms of lost time and productivity. Another important issue that is currently neglected is user compliance. The network generator is used to reduce the delays in selection of these alternate routes. It uses characteristics such as the congestion levels and available capacities in selection of alternate routes in real-time. Also, used in selecting alternate routes are feasibility criteria, that significantly affect the available capacities on the links. These include presence of trip generators (schools, offices, etc.) or safety factors (icy bridges, height restrictions, etc.). The model thus generates a reduced network and a set of alternate routes to divert the traffic upstream of the incident. Disutilities that drivers associate with route-choice, such as the number of left-turns and signals, the relative time spent on the freeway and arterials are attached to each route. The routes with the minimum disutilities are displayed to the user. A user-equilibrium assignment module to predict traffic flows in the future is also incorporated into the framework. As a precursor to the network generator, there is a module which calculates the clearance time for an incident. It uses other characteristics of the incident such as the weather and time of occurrence in order to predict if the delays are significant to initiate diversion. Numerous tests were conducted in order to validate the rules and functions developed. The tests were based on varying incident and traffic conditions. The results showed that the model, was able to select better routes for off-peak conditions rather than peak conditions. There is a threshold value of the delay caused by the incident, beyond which the model is very effective. / Master of Science
250

航運業損益衡量與表達之研究

胡清山, HU, GING-SHAN Unknown Date (has links)
會計是對經濟資訊的認定,衡量與溝通的程序,其功能在提供有關經濟個體之財務資 訊,以便使用人藉此資訊在各種行動方案中作審慎的判斷與決策,此項定義強調會計 活動本身僅是一種手段而非目的。 現代企業的經營,莫不以追求最大利潤為目標,就有關營運之收益與成本的衡量與認 定過程詳加研究,藉「成本與收益配合原則」及「收益實現原則」之引用,我們即可 決定一期間之損益。 臺灣地區經濟發展係以對外貿易為導向,不論進口工業原料或輸出農工產品,依據海 關統計資料顯示,百分之九十以上係經由海洋運輸,由此可見海運事業發展對臺灣地 區進出口貿易影響之大,欲使對外貿易順利發展,運輸管道不受制於人,我國確實需 要發展自有的運輸船隊,而龐大船隊的建立與長存,必須以合理的利潤為基礎,亦惟 有「透過會計,加強管理。」,詳細計算航運收益與成本,才能獲得確實的財務資訊 ,提供作為發展航運業決策的重要參考。 由於航運收益與成本金額均非常龐大,對於財務報表日航行中貨運的損益認定方法不 同,財務報表結果便會有重大差異,本文就航運界是否可採航程百分比法承認收益, 亦探討其可行性。 本論文共一冊,六萬餘字,分為六章二十三節。

Page generated in 0.1339 seconds