La tesi è divisa in quattro manoscritti. Lo scopo è lo studio di tre aspetti, come casi-studio indipendenti, all’interno della gestione della catena alimentare dai mangimi al latte. Il primo manoscritto riguarda la fortificazione del latte bovino con iodio e selenio allo scopo di migliorare la qualità del latte e dei suoi derivati; il secondo riguarda la contaminzione dei mangimi con melamina come fattore di rischio per l’industria lattiero-casearia e la salute pubblica. Gli ultimi due lavori sono corollari alla qualità del latte derivante dallo iodio: ovvero un confronto analitico tra procedure di determinazione dello iodio in latte crudo, e uno studio di speciazione dello iodio inorganico nel latte crudo fortificato. Il primo lavoro offre informazioni per meglio comprendere i fattori coinvolti nel miglioramento della concentrazione dello iodio e del selenio nel latte a seguito di una fortificazione della dieta animale. Riguardo la melamina, lo studio conferma il passaggio di essa dai mangimi al latte e la sua rapida escrezione anche a livelli bassi di ingestione da parte dell’animale; uno scarso passaggio dal latte al formaggio. Il terzo lavoro mostra che, per analisi dello iodio con ICP-MS, l’estrazione dell’elemento con soluzione d’ammoniaca è una valida alternativa al metodo ufficiale con TMAH. La speciazione dello iodio inorganico nel latte scremato è un’operazione possibile utilizzando delle diluizioni con soluzione d’ammoniaca (quarto manoscritto). / The thesis is divided into 4 manuscripts. The aim is to study three aspects, as independent case studies, within the quality management of feed-for-food system. The first manuscript is about the fortification of feeds with iodine and selenium to improve the quality of cow’s milk and derivatives; the second one investigates the contamination of feeds with melamine as risk factor for dairy industries and human health. The last two works are corollaries to the iodine-linked quality of milk: i.e. a comparison between analytical procedures for the determination of iodine in raw milk, and a speciation study of iodine in fortified milk. The first work helps to better understand factors involved in improvement of milk iodine and selenium concentration and CO following supplementation with inorganic sources. Regarding melamine, the study confirmed the pathway for its transmission from feed to milk and its rapid excretion, also at a very low level of melamine ingestion by cows; and a low transfer from milk to cheese. The third study shows that the ammonia extraction of iodine is a valid alternative to the official method with TMAH for iodine determination in milk, by using ICP-MS. The speciation of inorganic iodine in skimmed milk is feasible by using ammonia dilution (fourth manuscript).

The labyrinth seal is a non-contact annular type sealing device used to reduce the internal leakage of the working fluid which is caused by the pressure difference between each stage in a turbomachine. Reducing the leakage mass flow rate of the working fluid through the labyrinth seal is desirable because it improves the efficiency of the turbomachine. The carry-over coefficient, based on the divergence angle of the jet, changed with flow parameters with fixed seal geometry while earlier models expressed the carry-over coefficient solely as a function of seal geometry. For both compressible and incompressible flows, the Reynolds number based on clearance was the only flow parameter which could influence the carry-over coefficient. In the case of incompressible flow based on the simulations for various seal geometries and operating conditions, for a given Reynolds number, the carry-over coefficient strongly depended on radial clearance to tooth width ratio. Moreover, in general, the lower the Reynolds number, the larger is the divergence angle of the jet and this results in a smaller carry-over coefficient at lower Reynolds numbers. However, during transition from laminar to turbulent, the carry-over coefficient reduced initially and once the Reynolds number attained a critical value, the carry-over coefficient increased again. In the case of compressible flow, the carry-over coefficient had been slightly increased if radial clearance to tooth width ratio and radial clearance to tooth pitch ratio were increased. Further, the carry-over coefficient did not considerably change if only radial clearance to tooth width ratio was decreased. The discharge coefficient for compressible and incompressible flows depended only on the Reynolds number based on clearance. The discharge coefficient of the tooth in a single cavity labyrinth seal was equivalent to that in a multiple tooth labyrinth seal indicating that flow downstream had negligible effect on the discharge coefficient. In particular, for compressible fluid under certain flow and seal geometric conditions, the discharge coefficient did not increase with an increase in the Reynolds number. It was correlated to the pressure ratio, Pr. Moreover, it was also related to the fact that the flow of the fluid through the constriction became compressible and the flow eventually became choked. At low pressure ratios (less than 0.7), Saikishan’s incompressible model deviated from CFD simulation results. Hence, the effects of compressibility became significant and both the carry-over coefficient compressibility factor and the discharge coefficient compressibility factor needed to be considered and included into the leakage model. The carry-over coefficient compressibility factor, phi, had two linear relationships with positive and negative slopes regarding the pressure ratios. This result was not associated with the seal geometry because the seal geometry ratios for each instance were located within the nearly same ranges. Further, the phi-Pr relationship was independent of the number of teeth regardless of single and multiple cavity labyrinth seals. The discharge coefficient compressibility factor, psi, was a linear relationship with pressure ratios across the tooth as Saikishan predicted. However, in certain flow and seal geometric conditions, Saikishan’s model needed to be modified for the deviation appearing when the pressure ratios were decreased. Hence, a modified psi-Pr relationship including Saikishan’s model was presented in order to compensate for the deviation between the simulations and his model.

I den här uppsatsen undersöker jag Simon Snow från Carry On trilogin (2015–21) och Morrigan ”Mor” från A Court of Thorns and Roses serien (2015–). Huvudsyftet med studien är att undersöka hur dessa två karaktärers sexualitet och identitet fungerar i sina respektive fantasy serier, hur de gestaltas och om de får chansen att utvecklas. Med queerteoretisk utgångspunkt undersöker jag hur karaktärerna kommer ut och hur de lever sina liv efteråt, likaså hur deras sexualitet får en roll i deras respektive fantasy-värld. I min analys visar jag hur bisexualiteten ignoreras och hur båda karaktärerna har svårt att komma fram till vilken sexualitet som passar dem bäst. Mor har även en långsammare utveckling när det kommer till hennes sexualitet, och finner det svårare att våga komma ut. Simon och Mor är även olika som personer och i min analys visar jag på hur slutet av deras respektive berättelser blir annorlunda; Mor försvinner ur berättelsen nästan direkt efter att hon kommer ut, medan Simon blir mer bekväm i hans sexualitet och relation. / In this paper, I study Simon Snow from the Carry On trilogy (2015–21) and Morrigan, nicknamed Mor, from the book series A Court of Thorns and Roses (2015–). The main aim of this study is to examine how the two characters’ sexuality and identity work in their respective book series, how they are described and if they are allowed to develop. Using queer theory, I examine how the two characters come out and how they live their lives afterwards, as well as how sexuality work in a fantasy novel. As a result, I have discovered that the label of bisexuality is frowned upon, and that both characters have a hard time figuring themselves out in terms of what sexuality and identity they relate to the most. Mor also had a slower development when it comes to her sexuality and a bigger struggle with coming out to her friends in comparison to Simon. Mor and Simon have very different journeys with their sexuality and are at very different stages in their acceptance at the end of their respective stories. In Mor’s case, she left the story as soon as she came out to one person, whilst Simon became more confident in his sexuality and relationship.

本研究主要是以「外匯報酬三因子模型」為基礎，故先檢視在本樣本期間內(1985/2至2016/10) ，以雙分類法將37國主流貨幣分為9個投組後，外匯超額報酬解釋力，是否會因加入動能策略因子形成之三因子模型，而較原本兩因子模型(市場因子、利差策略因子)來的強？最終測得三因子模型在判斷係數及殘差等適切度表現較佳。 接著利用逐步迴歸分析法(限制所有自變數均須於90%信心水準內顯著)嘗試尋找獲利成因，主要挑選出不同面向之11種經濟成因因子(股價指數波動、投機活動、流動性、貨幣波動、落後短期利率、落後股利率、落後期限利差、落後違約利差、)落後避險基金套利資本、工業生產量及通膨率因子)來檢測可否解釋三因子模型中獲取報酬之利差、動能策略因子，並利用Fama-MacBeth兩步驟橫斷面迴歸法評估模型市場定價能力。結果發現定價能力均顯著，而利差交易策略之成因為股價指數波動因子(△EVOL)，因其可能連動匯率波動而呈現負相關；動能交易策略成因則為股價指數波動因子(△EVOL)及落後期限利差因子(△LTS)，主要因動能交易主要來自於市場資訊反應不完全，前者成因因子提供更大的動量執行交易策略、後者則因投資人在不同景氣循環下而有不同的投資反應，如景氣擴張的過度自信與樂觀、景氣衰退下產生行為財務領域中的處置效果，使兩成因與動能策略因子呈現正相關。 / This paper is based on the model of three-factors foreign exchange returns. So we test whether three-factors FX model which adds the factor of momentum can have stronger ability to explain currency excess return than two-factors FX model in the sampling period of February 1985 to October 2016. And the 37 kinds of currency are sorted by double sort method and become 9 portfolios. Finally, no matter coefficient of determination or residual error, three-factors FX model performs well. Further, we use stepwise LS regression (independent variable should have statistical significance in 90% confidence interval) to find which factor we choose can cause carry and momentum strategy profit in three-factors FX model. Next, using Fama-MacBeth two-step regression to estimate the asset pricing ability. The results represent that all contribution factors which get from stepwise LS method are significant. Carry trade strategy and △EVOL are negative correlation, because volatility of stock index will influence volatility of FX. And there have the positive correlation between momentum trade strategy and two factors(△EVOL and △LTS). Just because the profit from momentum strategy comes from the incomplete reaction of market information and △EVOL give more motive force. Besides, there have different investment reactions in diverse business cycle. Investors are over confident and optimistic during the period of recession and have disposition effect during the period of boom.

This collection of essays examines the topic of macroeconomic stabilisation in an international context, focusing on monetary policy, capital controls and exchange rates. Chapter 1, written in collaboration with Giancarlo Corsetti and Joao Duarte, reconsiders the effects of common monetary policy shocks across countries in the euro area, using a data-rich factor model and identifying shocks with high-frequency surprises around policy announcements. We show that the degree of heterogeneity in the response to shocks, while being low in financial variables and output, is significant in consumption, consumer prices and macro variables related to the labour and housing markets. Mirroring country-specific institutional and market differences, we find that home ownership rates are significantly correlated with the strength of the housing channel in monetary policy transmission. We document a high dispersion in the response to shocks of house prices and rents and show that, similar to responses in the US, these variables tend to move in different directions. In Chapter 2, I build a two-country, two-good model to examine the welfare effects of capital controls, finding that under certain circumstances, a shut-down in asset trade can be a Pareto improvement. Further, I examine the robustness of the result to parameter changes, explore a wider set of policy instruments and confront computational issues in this class of international macroeconomic models. I document that within an empirically relevant parameter span for the trade elasticity, the gains from capital controls might be significantly larger than suggested by previous contributions. Moreover, I establish that a refined form of capital controls in the shape of taxes and tariffs cannot improve upon the outcome under financial autarky. Finally, results show that the conjunction of pruning methods and endogenous discount factors can remove explosive behaviour from this class of models and restore equilibrating properties. In Chapter 3, I use a panel of 20 emerging market currencies to assess whether a model that combines fundamental and non-fundamental exchange rate forecasting approaches can successfully predict risk premia (i.e. currency excess returns) over the short horizon. In doing so, I aim to overcome three main shortcomings of earlier research: i) Sensitivity to the chosen sample period; ii) seemingly arbitrary selection of explanatory variables that differs from currency to currency; and iii) difficulty in interpreting forecasts beyond the numerical signal. Based on a theoretical model of currency risk premia, I use real exchange rate strength combined with indicators for carry, momentum and economic sentiment to homogeneously forecast risk premia across all 20 currencies in the sample at a monthly frequency. In doing so, the model remains largely agnostic about structural choices, keeping arbitrarily imposed restrictions to a minimum. Results from portfolio construction suggest that returns are significant and robust both across currencies as well as over time, with Sharpe Ratios in out-of-sample tests above 0.7.

Le aflatossine sono potenti sostanze cancerogene presenti in natura. L'aflatossina b1 viene poco degradata nel rumine ed è escreta nel latte come aflatossina M1 con un carry over del 1-3%. Nel presente lavoro è stata studiata l'apparizione delle aflatossine nel sangue conseguente all'ingestione orale di un bolo contaminato per verificare come queste tossine sono assorbite nel tratto digestivo delle vacche da latte. La comparsa nel plasma e nel latte attraverso una mucosa tipicamente non di assorbimento per determinare il possibile meccanismo che regola l'assorbimento delle aflatossine è stato un ulteriore oggetto di studio. Un'altra prova è stata effettuata con vacche da latte per studiare il carry-over dell'aflatossina B1 nel latte in relazione al livello produttivo e alle cellule somatiche, come indicatore di processi infiammatori nella mammella. La capacità sequestrante di diversi tipi di adsorbenti è stata comparata in prove in vitro condotte in differenti condizioni sperimentali. Anche il comportamento del complesso aflattosina-adsorbente nel tratto digestivo di vacche in lattazione è stato studiato in vivo per mezzo della misurazione della presenza di aflatossina M1 nel latte. Una prova in vivo è stata effettuata per verificare l'effetto che la pellettatura o la semplice miscelazione di adsorbenti nei mangimi può avere nel migliorare l'efficienza di sequestro. / Aflatoxins are the most potent natural carcinogenic compound present in nature. Aflatoxin B1 is poorly degraded in the rumen and is excreted in milk as aflatoxin M1 with a carry-over rate of 1-3%. The present work investigated rate and schedule of aflatoxins plasma appearance following an oral contaminated bolus to verify how these toxins are absorbed in the gastro-intestinal tract of dairy cows. Aflatoxins plasma and milk appearances were also investigated using a non-absorbing mucosa to understand the possible aflatoxins absorption mechanism through mucous membranes. A trial was carried out in lactating dairy cows to study the carry over of ingested aflatoxin B1 in milk as aflatoxin M1 in relation to milk yield and somatic cells count, the latter as indicator of udder inflammatory processes. sequestering capacity of different kinds of mycotoxins sequestering agents were compared in vitro trial carried out at different experimental conditions. The behaviour of the aflatoxins-adsorbents complexes through digestive tract of lactating dairy cows were also investigated in vivo by measuring appearance of aflatoxin M1 into milk. An in vivo trial was conducted to verify if effect of pelletizing or simply mixing processes is useful to improve mycotoxins sequestering agents efficacy in dairy cow nutrition.

Den 1 juli 2013 meddelade Högsta förvaltningsdomstolen (HFD) beslut i ett mål gällande kvittningsrätten för kapitalvinster och kapitalförluster på delägarrätter. Frågan som be-handlades i målet var om aktiebolaget hade rätt att kvitta sina kapitalförluster mot kapital-vinsterna som uppkommit i den utländska delägarbeskattade juridiska personen. HFD beslutade att neka aktiebolaget möjligheten till kvittning på grund av att lagstöd saknades. Denna bedömning väcker frågor, då aktiebolag som väljer att placera delägarrätter i del-ägarbeskattade juridiska personer får en mindre utsträckt kvittningsrätt vid jämförelse om delägarrätterna hade placerats direkt i aktiebolaget. Vid närmare granskning av kvittnings-möjligheterna kan det konstateras att även kvittningsrätten för kapitalförluster (inte bara kapitalvinster) på delägarrätter i delägarbeskattade juridiska personer är begränsade, vid jämförelse om motsvarande kapitalförluster hade uppkommit direkt i aktiebolaget. Be-gränsningarna för kapitalförlusterna på delägarrätter i delägarbeskattade juridiska perso-ner innebär att kapitalförlusten ska kvoteras till 70 % innan kvittning kan ske, vilket inte är ett krav om kapitalförlusten hade uppkommit direkt i aktiebolaget. Vidare finns varken en sparanderegel eller en koncernkvittningsregel att tillgå i 48 kap. 27 § IL, vilket finns om kapitalförlusten hade uppkommit direkt i aktiebolaget enligt 48 kap. 26 § IL. Frågan som uppkommer är hur dessa begränsningar står i förhållande till den skatterätts-liga neutralitetsprincipen, där den skattskyldiges val ska styras i minsta möjliga utsträck-ning av skattesystemet. Avsteg från denna princip kan göras i syfte att motverka oönskad skatteplanering. Av en samlad bedömning anser skribenterna att samtliga begränsningar av kvittningsrätten för delägarrätter ägda via delägarbeskattade juridiska personer är oför-enliga med neutralitetsprincipen. Detta grundar skribenterna på att aktiebolag som väljer att placera delägarrätter via delägarbeskattade juridiska personer missgynnas ur ett skatte-mässigt perspektiv, vid jämförelse om delägarrätterna hade placerats direkt i aktiebolaget. iii En av de motiveringar som har anförts av lagstiftaren har varit att motverka oönskad skatteplanering. Denna motivering anser skribenterna inte vara hållbar för att rättfärdiga dessa begränsningar. Reglerna borde därmed ändras så att kvittningsmöjligheten på delä-garrätter ägda via delägarbeskattade juridiska personer blir lika omfattande som om delä-garrätterna hade ägts direkt av aktiebolaget. Den framtida existensen av kvittningsrätten på delägarrätter har diskuterats av lagstiftaren och det återstår att se ifall den kommer att avskaffas eller inte. / July 1, 2013, the Supreme Administrative Court (SAC) announced a decision in a case concerning the right to set off of capital gains and losses on securities. The question that was raised in the case was whether the Swedish company had the right to set off their capital losses against capital gains arisen in the foreign part-owner taxable legal person. SAC decided to deny the company the right to set off due to lack of legal support. This decision raises questions, because companies that chooses to place securities in part-owner taxable legal persons gets less extended rights to set off, in comparison to if the securities had been placed directly in the Swedish company. By a closer examination of the possibilities to set off, it can be concluded that the right to set off of capital losses (not just capital gains) on securities in part-owner taxable legal persons are limited, in comparison to if the corresponding capital losses incurred directly in the Swedish com-pany. The limitations of capital losses on securities in part-owner taxable legal persons means that the capital losses should be subject to a quota of 70 % before set off can occur, which is not a requirement when capital losses incurred directly in the Swedish company. Furthermore, there is neither a carry forward rule nor an intra-group set off rule in Chap-ter 48. 27 § Swedish Income Tax Act (SITA), which exists if the capital losses incurred directly in the company according to Chapter 48. 26 § SITA. The question that arises is how these limitations stand in relation to the principle of neutrality where the taxpayer's choices should be controlled as little as possible by the legal tax system. Derogations from this principle can be made in order to coun-teract undesirable tax planning. By an overall assessment the writers consider that all limitations to set off of secu-rities owned via part-owner taxable legal persons are incompatible with the principle v of neutrality. The reason for this opinion is that a company who chooses to place securities via part-owner taxable legal persons is affected adversely from a tax per-spective in comparison to if the securities were owned directly by the Swedish com-pany itself. According to the writers, there is no sustainable justification for these limitations. The rules should therefore be amended so that the set off possibilities on securities owned via part-owner taxable legal persons should be as extensive as if the securities were owned directly by the Swedish company. The future existence of the set-off right on securities has been discussed by the legislature and the future will tell if it will be abolished or not.

No description available.

房屋預售制度是國內不動產業的一大特色，而長期以來國內對房價的研究皆著重於成屋價格，且大都以特徵價格法分析成屋價格屬性，對預售屋價格的形成及成屋與預售屋彼此價格相互影響一直缺乏深入的研究。造成政府管理及業者經營上的困擾，也直接威脅到購屋的權益，因此透過預售屋價格理論層次的探討，將有助於學術界對房屋預售制度的暸解。 由於房屋預售的交易標的為土地及房屋預售契約，而此約定於未來特定時間交貨之契約買賣形式，基本上即具有遠期交易與期貨的性質。因此本文利用儲存理論於無套利均衡的情形下，依序考慮有無不動產市場景氣變動與預售屋產品風險，來加以推演預售屋價格，最後導出預售屋訂價模式為成屋價格加成屋的持有成本，減預售屋的履約保證費用，加上預期景氣變動價差。模式中預售屋產品風險及市場景氣變動因素的考慮，為本研究學術上的主要貢獻。 進一步利用特徵價格方程式來固定品質，使成屋與預售屋在相同的基礎上比較，並藉由太平洋房屋所提供之民國77年∼82年大台北都會區實際成交案例8885筆來試驗。發現期間預售屋每戶價格平均比成屋高出33．08萬，即就大台北都會區的房屋市場而言，購屋者於此期間選購成屋較有利、比較各年之預售屋與成屋價格，除77年之基差為負以外， 78年∼82年的基差都大於零，其中基差變動的原因，可由本研究所建立之理論模式來加以詮釋。最後應用理論模式來分析房屋市場的基差，說明國內預售屋價格大多高於成屋價格的原因，並詮釋理論模式的政策意涵，與對購屋決策及建商經營的應用。 / The pre-sales housing system in Taiwan is a quite unique method allowing home buyers to speculate on or purchase their houses. The prices of pre-sales houses have become a leading indicator of the housing cycle in the market. However, limited knowledge is availab1e regarding how and why pre-sales house prices are determined, or what is the relationshiP between the pre-sales and existing house prices. 　 Determining Whether the theories of forward or futures transactions can account for the pre-sales house pricing behavior is highly desired since one characteristic feature of the pre-sales syStem is its similarity to forwqrd of futures transactions. In this study, an arbitrage perspective is used to discuss the difference (basis ) between pre-sales and existing house prices. Based on the storage theory, a pricing model suitable for pre-sales houses in Taiwan was established steP by step under the considerations of the presence of expected market changes, and the risk of product uncertainty in pre-sales houses.The price of pre-sales houses is equal to the price of existing houses on the transaction date plus the carry cost, and the price difference resulted from expected market changes minus the contract guarantee cost. The established model was then used to analyze the 8885 actual transaction cases provided by the Pacific Rehouse during l988 and l993. We used hedonic price. theory to analyze the differences between pre-sales and existing house price. As far as the overall market is concerned, the analysis found that the difference between the pre-sales house price on the transaction date and the price of the existing house was NT$330,800/unit. The basis was positive in l988 and negative during l989 and l993. By the pricing modeL, we can explain the price of pre-sales houses was greater then that of existing housing in most cases. The results of our research also can be applied to the real estate policy and the decision of purchasing house.

abstract: After being awarded the Nobel Prize for Literature in 2009, Herta Müller attained great prominence around the world. Commentators, especially in English-speaking countries, seemed shocked by the decision. One of the primary concerns was that Müller was relatively unknown. This thesis seeks to address this and other concerns by looking at reviews of her works in German- and English-language publications both before and after the Nobel Prize was awarded. This thesis analyses chronologically the reception of her books beginning with Niederungen in 1982 and ending with the reception of her novel Atemschaukel in 2009. It compares the reception of the original German text to that of the English translation; therefore only works which have been translated and published in English are discussed. The study also shows that while Müller's work did not top the bestseller charts, at least before the Nobel Prize, she was hardly the completely unknown author that some in the English-language media believed. This thesis seeks to present trends in the reception as well as provide a basis for further study of the reception of Herta Müller. / Dissertation/Thesis / M.A. German 2011