近年來，內線交易成為困擾兩岸證券市場發展的一個重要問題，兩岸學界與實務界對於該問題都有高度重視。兩岸具有以中文為媒介的共同文化背景，而且兩岸證券市場都是以散戶投資人為主，因此相較於歐美等地，兩岸在證券法規方面，特別是內線交易的法律規制方面更具有相互借鑒的意義。本文從內線交易的主體、主觀、客觀、法律責任及豁免條款四方面切入，在分析兩岸現有規制的基礎上，得出對於彼此有借鑒意義的規定。 / In recent years, Insider Trading has been a major distraction for the development of stock markets in both Taiwan and mainland China. As a result, many scholars and businessmen are increasingly concerned with this topic. It is important to note that stock markets in Taiwan and Mainland China are reasonably similar that retail investors are the major players in both markets. Compared with the United States and European jurisdictions, however, the markets in Taiwan and mainland China have a significant weakness in laws on insider trading. This thesis will first explain subject parts , subjective and objective of insider trading, then go on discussing its legal liabilities and exemption clauses. Finally, based on the analysis of the legal systems of Taiwan and mainland China, the thesis will suggest possible references which maybe beneficial to each systems.

Our overall objective was to explore some individual and environmental determinants of eating habits with a main focus on nutrition labels and their usefulness for choosing foods for weight management. We first broadly examined these determinants using participants of the AFMNet Canadian Consumer Monitor (CCM), and found a number of attitudinal and perceived environmental barriers to healthy eating. In an experimental study with CCM respondents, we found that reduced fat claims may help consumers make better choices for weight management if calorie content on the Nutrition Facts Table is also considered. However, in our examination of foods with fat claims in the Canadian marketplace, we found that most products with fat claims are not significantly lower in calories than comparable foods without such claims. We conclude that fat claims could be useful in assisting consumers with food choices for weight management, if the foods were also reduced in calories.

Our overall objective was to explore some individual and environmental determinants of eating habits with a main focus on nutrition labels and their usefulness for choosing foods for weight management. We first broadly examined these determinants using participants of the AFMNet Canadian Consumer Monitor (CCM), and found a number of attitudinal and perceived environmental barriers to healthy eating. In an experimental study with CCM respondents, we found that reduced fat claims may help consumers make better choices for weight management if calorie content on the Nutrition Facts Table is also considered. However, in our examination of foods with fat claims in the Canadian marketplace, we found that most products with fat claims are not significantly lower in calories than comparable foods without such claims. We conclude that fat claims could be useful in assisting consumers with food choices for weight management, if the foods were also reduced in calories.

Die Dissertation befasst sich mit dem vergaberechtlichen Primärrechtsschutz unterhalb der EU-Schwellenwerte, welcher in der Praxis als nicht vorhanden bzw. als unterentwickelt bezeichnet werden muss. Dabei werden insbesondere die vom Freistaat Sachsen entwickelten Regelungen des § 9 SächsVergabeDVO untersucht, die in der Literatur vereinzelt als „Rechtsschutz light“ bekannt sind. Es werden Regelungslücken aufgezeigt sowie Verbesserungsmöglichkeiten für die sächsischen Regelungen vorgeschlagen. Für einen vollwertigen Rechtsschutz wäre aber eine Umsetzung auf Bundesebene notwendig und wünschenswert.

台灣教育體系的發展在傳統倫理觀念、集體管理主義、升學與粗廉主義等歷史因素交相影響下，始終無法脫離僵化的惡性循環，校園中充滿大量的管制規範與獎懲制度，不僅有礙於人權教育的推展，更為管制文化的生根提供茁壯的土壤。 本研究從校園制度層面著手，結合校規演變與人權教育進行探討，首先透過歷史溯源，探詢相關校園規範之教育法令與校規的演變，探析演變的因素與過程，以及在演變的過程中，學校教育、教師圖像與學生主體的關係呈現何種變化？期望藉此研究重新反省教育人員的定位，並企圖探索教育人員能否從中檢討自身所處社會的、文化的與實際的環境，並能批判並澄清其在合法化政治、經濟、社會、利益上的角色。 其次，透過文件分析與比較分析，探析城鄉兩所不同學校校園規範與校園生態之實際情形，探究在相同的歷史發展脈絡下，兩校所呈現出的校園規範與校園文化是否有所不同。研究結果發現，面對校園民主化的到來，兩校於制度層面均能順應社會期待，但在心態上，是否有所積極與消極做為則觀乎其對於學校教育、教師專業倫理與學生本質之不同預設而有不同。 整體而言，我國校園規範之發展，係由國家教育權與義務本位觀，逐漸朝向國民為教育權之主體以及權利義務觀的方向發展。校園的民主化與整體教育法制及文化政治相互影響，校園規範的演變促動了校園文化的改變，在民主化的進程中，受到人權思潮的影響，顯現出「人」的自覺與反省與大環境的相互辯證關係。 校園規範牽涉到權威、正義、隱私、責任等相關人權教育的價值，因此，民主的開放性不僅給于學校有自主的可能，同時也是希望教師有創造、轉化的可能，在體會到「人民為教育權之主體」後，學校方才能轉化其教育環境，改變其教育心態與行動，彰顯其目的性與任務性。 / The development of the education system in Taiwan could not break away from the rigid vicious circle under the influence factor between the traditional ethics idea, collective managerialism, proportion of students entering schools of a higher grade and thick inexpensive principle. There are lots of obstruct the implementation of human rights education but also offer a field for the growing of culture of control. The argument in this study combine the development of school regulations and human rights education that probe into the legal system of education. First, the research start analyzing through history background of the development of the school regulations and the education in campus the probe into the legal system. During the process of developing, what kind of change of the relation happened between school education, teacher’s picture, student’s subject appear？ Expect through this study to introspect educator’s location and examine educational environment. Attempt to explore whether a teacher can criticize one’s own role in legalizing the politics, economy, society and interests. Secondly, through text analysis and comparative analysis, analyze the school regulation and reality of two different schools in urban and rural area. Discuss the difference between the school regulation and culture of the two schools in the same historical background. The result of the study discovered two schools can both comply with the society’s expect on the system aspect facing the arrival of democratization. But on the change of mindset, it’s should depend on the school education, teacher professional ethics and student essence. Treating the wholeness as single conclusion, the development of the school regulations in our country in the beginning are dominated by nationalism, then gradually democratized. In fact, democratization of campus and the legal system of education are influence each other. The development of school regulations promote the change on campus culture. In the process of democratization, influenced by human rights, display people’s conscientious and introspection with the dialectical relation of the environment. The school regulations of education value involves authority, justice, privacy, responsibility and human rights, etc. Therefore, The openness of democracy not merely gives independent possibility for the school, But make the teacher possible to create and transform at the same time. When school realize ‘people are the main body of education’. It same will be able to change the education environment, Education attitude and action, and then reflect its purpose and task.

Frågeställning: Vad har fastighetsföretag och revisorer för uppfattning om det nya kravet på komponentavskrivning?    - Leder det till en förbättrad redovisning sett utifrån begreppen relevans    och rättvisande bild, om så på vilket sätt? Hur påverkas redovisningen i företag inom fastighetsbranschen av det nya kravet på komponentavskrivning? Syfte: Syftet med studien är att undersöka vilka uppfattningar revisorer och företag inom fastighetsbranschen har om det nya kravet på komponentavskrivning samt hur det påverkar fastighetsföretagens redovisning. Studien syftar även till att försöka utröna om komponentavskrivningar leder till en mer rättvisande redovisning.   Metod: Studien bygger på en kvalitativ metod. Insamling av primärdata har skett genom kvalitativa intervjuer med fem fastighetsföretag och två revisorer. Sekundärdata till studien har samlats in via en litteraturstudie. Slutsats: Komponentavskrivning leder till en mer rättvisande redovisning jämfört med dagens praxis då det ger en mer rättvisande bild av fastigheternas värdeminskning. En större del av fastighetsbolagens underhållsåtgärder kommer aktiveras i balansräkningen. Komponentavskrivning leder till en mer enhetlig hantering av underhållsåtgärder och kan därför öka jämförbarheten mellan företag. Detta förutsätter dock tydligare riktlinjer för hur komponentuppdelningen ska gå till. / Research question: What are the perceptions of real estate companies and auditors regarding the new requirement of component depreciation?     - Does it lead to a better accounting seen from the concepts of relevance and a true and fair view, if so, how? How is the accounting in real estate companies affected by the new requirement of component depreciation? Purpose: The aim of this study is to describe what real estate companies and auditors think of the new requirement of component depreciation in Sweden. The study also tries to determine if component depreciation leads to a fairer accounting. Method: The study is based on a qualitative research method. The primary data used in the study has been collected through interviews with real estate companies and auditors. The secondary data used in this study was collected through a thorough literature study. Conclusion: Component depreciation leads to a fairer accounting compared to todays practice. A larger portion of the real estate companies’ maintenance costs will be activated in the balance sheet. Component depreciation leads to a more unified management of maintenance costs.

Made available in DSpace on 2015-03-26T13:30:43Z (GMT). No. of bitstreams: 1 texto completo .pdf: 755196 bytes, checksum: 7cbe9fcb487f4294780e4e4ebdd9f492 (MD5) Previous issue date: 2012-07-31 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / In order to register a Pesticide, Brazilian Law is based on the evaluation and classification of the Pesticides Potential Hazard of the products. Also planned is the introduction of the Environmental and Human Health Risk Assessment for pesticides both based on study results that follow internationally recognized protocols, however, all these those study protocols, including bee toxicity, may not be adequate to represent the Brazilian reality, once they are applied mostly in temperate countries. In this sense, there is growing concern about bees and other pollinators that possess universal importance to the economy, agriculture and environmental balance on the planet. The disappearance of these insects of the hives, a phenomenon commonly known as CCD (Colony Collapse Disorder) has been discussed nowadays in Brazil and worldwide. This study aimed to identify and study the existing protocols for assessing the toxicity of pesticides to bees, as well as to discuss alternative studies to better adapt the protocols used abroad to the Brazilian scenario. In order to do that, studies were conducted on survival, walking behavior, proboscis extention response (P.E.R), nutrition and morphology of hypopharyngeal glands in africanized Apis mellifera exposed to the insecticide Azamax®. Results have demonstrated that bee survivial can be diminished when those insects are exposed to the insecticide at field doses and also that bees present morphological changes in the areas of acini hypopharyngeal glands, preventing its development when young worker bees were exposed to three different doses of insecticide. These findings indicated the importance of exploring pesticides sub lethal effects on insects, observing parameters such as walking behavior, PER (Proboscis Extension Response), nutrition and morphology of hypopharingeal glands, instead of only consider acute toxicity studies, like it happens nowadays, when reviewing the test protocols that already exists, considering not only hazard evaluation, but also the dose and exposition scenery. / A legislação brasileira para o Registro de Produtos Agrotóxicos, seus Componentes e Afins, tem como base a avaliação e classificação do Potencial de Periculosidade desses produtos, com previsão da Avaliação do Risco Ambiental e Toxicológico, fundamentados em protocolos internacionais para diversos parâmetros, inclusive estudos em abelhas, que podem não refletir a realidade brasileira. Um fator de preocupação no Brasil e no mundo é o Colapso das Colonias (CCD), fenômeno de desaparecimento das abelhas, onde uma das hipóteses discutidas para tal fato seria o uso indiscriminado de agrotóxicos. Este trabalho teve como objetivo levantar e estudar os protocolos existentes para a avaliação da toxicidade dos agrotóxicos em abelhas, bem como a discutir estudos alternativos para melhor adequá-los ao cenário brasileiro. Neste sentido, foram conduzidos estudos de sobrevivência, comportamento de caminhamento, extensão de probóscide e de nutrição sobre as glândulas hipofaringeanas em Apis mellifera africanizadas expostas ao inseticida Azamax®. Os resultados demonstraram que a sobrevivência das abelhas pode ser reduzida quando expostas ao inseticida na dose de campo e que as abelhas apresentaram alterações morfológicas nas áreas dos ácinos das glândulas hipofaringeanas em operárias jovens expostas a três doses diferentes do inseticida. Esses achados indicaram a importância de testar os efeitos subletais dos agrotóxicos em insetos, observando parâmetros como comportamento de caminhamento, PER (Proboscis Extension Response), nutrição sobre glândulas hipofaringeanas, ao invés de considerar apenas estudos de toxicidade aguda como acontece nos dias de hoje para a revisão dos protocolos de testes vigentes, considerando não apenas a avaliação do perigo, mas também da dose e o cenário de exposição.

Made available in DSpace on 2014-10-09T12:27:01Z (GMT). No. of bitstreams: 0 / Made available in DSpace on 2014-10-09T13:56:41Z (GMT). No. of bitstreams: 0 / Tese (Doutoramento) / IPEN/T / Instituto de Pesquisas Energeticas e Nucleares - IPEN-CNEN/SP

The aim of this thesis is to get an overall view over preschool teacher’s perceptions about children's physical activity in preschool and also understand what impact the physical environment has on it. In Sweden children participate in preschool at an early age and spends the majority of their waken time there. Preschool therefore becomes an important platform to promote children’s early physical activities as it has great effect on their future lifestyle. The physical environment plays a significant role for children’s opportunity to be physically active and therefor also becomes an important part of this study. In this study I used a qualitative semi structured interview with six preschool teachers who worked in different preschools.  The theoretical background is based on Osnes, Skaug, and Kaarbys (2012) five positioning categories which are guidance, spectator, playmate, play in parallel with the child as well as initiate play. Each and one of this positioning categories have an impact on children’s play and the movements they use in those plays (2012). I also use Gitz-Johansen, Kampmann and Kirkeby theory where they describe the complex relationship between children and the pedagogical room (2001 in Eriksson 2013).   My study shows that the overall attitude toward physical activity is positive and is considered by the preschool teachers to be an essential part in children’s childhood. The preschool teachers are aware that they are the gatekeepers to physical activity and how their attitude can regulate children’s movements due to norms and values of the society they belong to. They expressed their dissatisfaction toward the preschool organization and highlighted the external factors that regulates the children’s movements which they expressed where out of their ability to impact such as large children groups, small staff density, narrow space to move in and so forth. They believe that children’s play is the gateway to physical activity and their positioning can help children to develop their physical abilities.

Empreendimentos hospitalares são reconhecidos pela complexidade que está associada a todas as fases de seu ciclo de vida: projeto, construção e operação. Os projetos da saúde são altamente influenciados por regulamentações locais. Estes conjuntos de códigos e legislações contém informações prescritivas e são importantes ao projeto, uma vez que as especificações são, usualmente, definidas de acordo com os critérios neles contidos. Ao longo do processo de desenvolvimento de produto, as especificações devem ser verificadas frente aos requisitos extraídos destas regulamentações. Este processo, se realizado manualmente, tende a ser demorado e propenso a erros. Tentativas de desenvolvimento de sistemas de verificação automatizada não se mostraram completamente satisfatórias. Muitos dos problemas estão relacionados à forma como novas abordagens são concebidas, muitas vezes desenvolvidas de acordo com métodos codificados e fragmentados, e à tipologia de informação que está nas normas e regulamentações. A abordagem metodológica utilizada nesta pesquisa foi a Design Science Research. Como artefato, foi desenvolvido um framework com base na abordagem semântica, para fornecer suporte ao desenvolvimento de sistemas de verificação automatizada, com ênfase em requisitos regulamentares no contexto de projetos de edificações hospitalares. As principais contribuições teóricas deste estudo, portanto, estão relacionadas às taxonomias e às transformações da informação, bem como às relações entre os constructos utilizados. Os resultados indicam que a natureza das regulamentações possui impacto significativo na possibilidade de tradução em regra lógica parametrizável. Apesar de a automação ser desejável, os resultados deste estudo indicam, ainda, que atualmente nem todos os requisitos podem ser completamente traduzidos em termos de processamento e verificação automatizados. Apesar de este fato diminuir o nível geral de automatização no processo, ele pode trazer benefícios ao contexto de projetos da saúde. O atendimento de alguns dos requisitos depende em um certo grau, em critérios subjetivos, que estão relacionados à interpretação humana e à criatividade. / Healthcare facilities are recognized for the complexity associated to all phases of their lifecycle: design, construction and operation. The design of healthcare projects is highly influenced by local healthcare regulations. These legislations usually contain prescriptive information and play an important role, as design specifications should be defined based on the criteria defined therein. In the design phase, during the product development process, requirements extracted from legal regulations must be verified against design specifications. This process, if done manually, tends to be time consuming and error prone. Attempts to develop automated rule checking systems for healthcare projects have not been fully successful. Most flaws appear to be related to the way new approaches are conceived, being mostly developed according to hard-coded and fragmented approaches, and the typology of information bounded by the regulations. The methodological approach adopted in this investigation was the Design Science Research. The main outcome of this research study is a semantic-based framework, devised to support the development of automated rule checking systems, focused on regulatory requirements of healthcare building design. The main theoretical contributions of this research work are concerned with the taxonomies and information transformation, as well as the relationships among the constructs involved. The results indicate that the nature of regulations have a major impact on the possibility of translating them into logic rules. Even though automation is desirable, the findings of this study also indicate that currently not all requirements can be fully translated into rules for automated processing and checking. Although this decreases the overall degree of automation in the process, this fact may provide benefits to the healthcare context. The fulfillment of some requirements to some extend should rely on subjective criteria, which depends on human interpretation and creativity.