Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-02-22T11:45:19Z No. of bitstreams: 1 Mirtes Iamani Abe.pdf: 20779596 bytes, checksum: 9520efda3749c188ea985dd11ba28007 (MD5) / Made available in DSpace on 2017-02-22T11:45:19Z (GMT). No. of bitstreams: 1 Mirtes Iamani Abe.pdf: 20779596 bytes, checksum: 9520efda3749c188ea985dd11ba28007 (MD5) Previous issue date: 2017-02-13 / Conselho Nacional de Pesquisa e Desenvolvimento Científico e Tecnológico - CNPq / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / The purpose of this research was to find out the role of playing during the teachinglearning process while teaching English as a Foreign Language for young learners (first graders) in a public elementary school. This research relies on children’s language development (DEWEY, 1934), and ZPD (VYGOTSKY, 1978); in orality (CAMERON, 2001), in the structured and unstructured approaches to play (MOYLES, 2002) and teaching-learning of young learners (PINTER, 2013; SCOTT & YTREBERG, 2011; REILLY & WARD, 2016). The methodology chosen to develop this research was qualitative, interpretative, action-research (DENZIN & LINCOLN, 2008; BOGDAN & BIKLEN, 1994; BORTONI-RICARDO, 2013; GREENWOOD & LEVIN, 2010; PERROTTA, 2004). One of the advantages of working with actionresearch is being able to solve a particular problem and to produce guidelines for best practices in real life. The focal group participants were first grade students of a municipal school located in the south of the city of São Paulo. Classes were video/audio-recorded in 2015, then some excerpts of ludic activities were selected, analyzed and interpreted. This study was analyzed and categorized according to their themes (BARDIN, 2011). The results showed that English classes for young learners can broaden students’ horizons and hence create new possibilities / O objetivo deste estudo foi compreender o papel do brincar no processo de ensinoaprendizagem das aulas de inglês no ciclo de alfabetização em uma escola pública municipal de São Paulo. O estudo se fundamenta no desenvolvimento da linguagem da criança (DEWEY, 1934) e na ZDP (VYGOTSKY, 1978); no conceito de oralidade (CAMERON, 2001), no brincar livre e dirigido (MOYLES, 2002) e no ensinoaprendizagem de língua inglesa para criança (PINTER, 2013; SCOTT & YTREBERG, 2011; REILLY & WARD, 2016). A metodologia escolhida para o desenvolvimento deste estudo foi uma pesquisa qualitativa interpretativista, uma pesquisa-ação (DENZIN & LINCOLN, 2008; BOGDAN & BIKLEN, 1994; BORTONIRICARDO, 2013; GREENWOOD & LEVIN, 2010; PERROTTA, 2004). Uma das vantagens de se trabalhar com a pesquisa-ação é que ela busca soluções para problemas que estejam no âmbito da vida real e é responsável pela geração de conhecimento e melhorias sociais prometidas pelas ciências sociais convencionais (GREENWOOD & LEVIN, 2010). Os participantes focais foram os alunos de uma turma do 1º ano de uma escola municipal, localizada na zona sul de São Paulo. O objeto de minha investigação foram as análises de recortes das atividades lúdicas realizadas durante as aulas. Os dados foram coletados em gravações de áudio e vídeo, durante as aulas de inglês ao longo do ano letivo de 2015. O estudo foi analisado, por meio da análise de conteúdos (BARDIN, 2011), que consistiu em descobrir os “núcleos de sentidos”. Os resultados apontam que as aulas de inglês no ciclo de alfabetização podem expandir os horizontes dos educandos e consequentemente criar novas possibilidades e sair do lugar comum

La position assise peut être source d'inconfort, particulièrement en avion lors des vols longcourriers. Cet inconfort provient en partie de facteurs mécaniques liés à l'interaction entre le siège et le passager. Disposer de modèles biomécaniques pouvant simuler cette interaction et estimer ces facteurs permettrait d'optimiser le design du siège d'avion lors de sa phase de conception afin d'améliorer son ergonomie et réduire l'inconfort du passager. L'objectif de cette thèse est de développer un outil numérique permettant d'estimer les facteurs mécaniques menant à l'inconfort et la fatigue des passagers. Cet outil combine deux différents types de modèles. Un modèle éléments finis permettant de simuler la déformation des tissus sous-cutanés et un modèle corps rigides permettant d'estimer les efforts musculaires et articulaires. Une méthode de couplage des deux modèles a été développée permettant ainsi de simuler une position à partir de laquelle l'ensemble des facteurs d'inconfort sont estimés. Un modèle éléments finis a été développé après avoir fait une étude de sensibilité sur les différents paramètres de modélisation (maillage, géométrie, lois matériaux). Un modèle corps rigides développé par Anybody a été utilisé pour être couplé avec ce modèle éléments finis. Cette méthode de couplage itératif entre les deux modèles a permis de réaliser un ajustement de la posture initiale dans le siège. Afin de simuler l'ensemble de la population et sa grande diversité morphologique, un modèle surfacique paramétrique a été développé à partir de données 3d expérimentales, ce modèle surfacique permettant ainsi d'obtenir un modèle éléments finis représentant tout type d'anthropométrie. Différents processus de validation ont été effectués à l'aide de données et d'un modèle « sujetspécifique ». Les données de pression externe simulées ont été comparées à des données expérimentales. Une étude expérimentale sous IRM ouvert a permis de mesurer les déformations des différents tissus sous-cutanés afin de les comparer aux données simulées. Un outil numérique est donc aujourd'hui disponible pour simuler l'impact du siège sur les passagers, cependant de futures études devraient se concentrer d'une part sur les modèles en étudiant la variation morphologique interne inter individus, le positionnement dans le siège ainsi que l'influence du temps sur les tissus mous et d'autres part sur la définition de critères d'inconfort et de fatigue (inconfort considéré sur des temps longs représentatifs d'un vol long-courrier) / The sitting position could be a source of discomfort, in particular in a long haul flight. This discomfort comes partially from mechanical factors linked to the interaction between the passenger and the seat. Having biomechanical models which can simulate this interaction and estimate these factors would allow optimizing the seat design in its conception phase to improve it ergonomic quality and reduce the passenger discomfort. The objective of this thesis is to develop a digital tool allowing estimating the mechanical factors leading to discomfort and fatigue of the passenger. This tool assemble two kinds of models, a finite element model allowing to simulate the sub dermal tissue deformation and a multibody model allowing to estimate the muscular and joint forces. A coupling method of the two models have been developed allowing simulating a position from where the all discomfort factors are estimated. A finite element model has been developed after having done a sensitivity analysis on the different model parameters (mesh, geometry, material law). A multibody model developed by Anybody was used to be associated with this finite element model. This iterative coupling method between the two models allowed realizing an adjustment of the initial posture in the seat. To simulate the whole population and is large morphological diversity, a parametric shape model was developed from 3d experimental data, this shape model allowing to obtain a finite element model representing any kind of anthropometry. Different validation processes have been realized with experimental data and subject-specific model. The simulated extern pressures were compared to experimental data. An experimental study done in an open MRI allowed to measure the different subcutaneous tissue to compare it to the simulated data. A digital tool is consequently now available to simulate the impact of the seat on the passenger, however future studies should focus on the one hand on the models studying the internal morphological variations between people, the person positioning in the seat, the time influence on the soft tissue and on the other hand on the discomfort and fatigue criteria

Atualmente, uns dos grandes desafios para a indústria automobilística é aumentar o desempenho do conjunto mecânico responsável por selar a câmara de combustão interna de motores automotivos e também reduzir os seus custos de obtenção. O objetivo deste trabalho foi o de tratar termicamente insertos de assentos de válvulas (do inglês valve seat insert, VSI) obtidos pela rota de metalurgia do pó. Esta técnica possibilitou a substituição do cobalto e do chumbo, devido ao seu elevado custo e efeito toxicológico, respectivamente. Ao longo do trabalho foram avaliados VSI obtidos com três misturas de pós diferentes, sendo que os elementos comuns nestas três misturas foram os pós de ferro, sulfeto de manganês, carboneto de nióbio, grafite, estearato de zinco e cobre. Em cada uma destas misturas variou-se apenas os tipos de pós de aços rápidos e aço ferramenta utilizado, sendo estes o aço rápido AISI M3:2 (Mistura 1), aço rápido AISI M2 (Mistura 2) e aço ferramenta AISI D2 (Mistura 3). Os tratamentos térmicos aplicados aos VSI consistiram em têmpera ao ar e têmpera ao óleo, ambas seguidas de duplo revenimento em sete temperaturas equidistantemente diferentes, variando de 100 °C a 700 °C. Os ciclos dos tratamentos térmicos foram determinados por meio da utilização de termopares do tipo k acoplados à um sistema de aquisição de dados. As propriedades físicas e mecânicas dos VSI foram determinadas através da dureza aparente, densidade aparente e resistência à ruptura radial. A caracterização microestrutural foi realizada utilizando-se a microscopia óptica e microscopia eletrônica de varredura. A composição química foi determinada por meio da análise elementar e por espectrometria de fluorescência de energia dispersiva de raios X. Os melhores resultados em relação às propriedades mecânicas dos VSI foram obtidas para os insertos temperados ao ar e duplamente revenido a 600 °C para a Mistura 1 e Mistura 2, e a 500 °C para Mistura 3. Já para a têmpera ao óleo, as melhores respostas foram para os VSI obtidos com a Mistura 1 duplamente revenida a 400 °C e a, 300 °C para os componentes obtidos com a Mistura 2 e Mistura 3. / Currently, one of the biggest challenges for the automobile industry is to increase the performance of the mechanical set responsible for sealing the internal combustion chamber in automotive engines and reduce its cost of production. The aim of the present work was to heat treat valve seat inserts (VSI) obtained through the powder metallurgy route. This procedure made possible the substitution of cobalt and lead, due to its high cost and toxicological effect, respectively. Throughout the work, it was evaluated VSI obtained with three different types of powders mixtures, and common elements at the three different powders mixtures were iron powder, manganese sulfide, niobium carbide, graphite, zinc stearate and copper. In each of these powders mixtures, it was changed only the type of high-speed steels and tool steel, consisting of high-speed steel AISI M3:2 (Mixture 1), high-speed steel AISI M2 (Mixture 2) and tool steel AISI D2 (Mixture 3). The heat treatments applied to the VSI were air quenching and oil quenching, both followed by double tempering at seven different equidistantly temperatures, ranging from 100 °C up to 700 °C. The heat treatments thermal cycles were determined using a thermocouple type k attached to a data acquisition system. The physical and mechanical properties of the VSI were measured in terms of apparent hardness, apparent density and crush radial strength. Microstructural characterization was performed using optical and scanning electron microscopy. The chemical composition was determined using gas analysis and energy dispersive X-ray fluorescence spectrometry. The best results regarding the mechanical properties of the VSI were obtained for the VSI air-quenched and double tempered at 600 °C for the powder Mixture 1 and Mixture 2, and at 500 °C for Mixture 3. For the oil quenching, the best response was reached for the VSI obtained with Mixture 1 double tempered at 400 °C, and at 300 °C for the components obtained with Mixture 2 and Mixture 3.

<p>Under åren 1977–89 bedrev arkeologiska institutionen vid Umeå universitet en forskningsundersökning av en boplats från äldre järnålder på Genesmon i Själevad socken, norra Ångermanland. Under åren 1991–99 rekonstruerades delar av gården i Gene fornby, ett hundratal meter därifrån. Denna avhandling behandlar uppbyggnad och inredning av ett av gårdens långhus, hus II, samt den treskeppiga byggnadstypens konstruktion och funktion i en större kontext. Syftet med avhandlingen är att beskriva växelverkan mellan teori och praktik i rekonstruktion, att beskriva rekonstruktionsarbete som en föränderlig förklarings- och förståelseprocess samt att undersöka om rekonstruktion kan bidra till ökad förståelse av arkeologiska huslämningar. Efter nära 5000 års dominans i södra och mellersta Skandinavien upphör långhusen att vara det allmänna byggnadsskicket i slutet av yngre järnålder. Varför detta sker blev en viktig fråga för förståelsen av byggnadstypen.</p><p>En hermeneutisk modell används för att beskriva hur tolkningarna under rekonstruktionsarbetet kom att inverka på varandra i en serie av samverkande eller motverkande förklaringar till den arkeologiska lämningen. Utifrån arkeologiska och skriftliga källor beskrivs därefter indelning och inredning av långhuset i sju rumsfunktioner som kan benämnas bur, önd, skåle, fjös, stall, lada och eldhus. Eldens roll, hedersplatsens placering och byggnadstypens förändring i Island blev viktiga delar för att förstå byggnadens ideologiska betydelse. Genom flera experiment med uppvärmning har lösningar sökts på problem med en rökig bostadsmiljö. Erfarenheterna leder slutligen fram till ett förslag på lösning som också illustrerar hur påtagligt förebilden kom att styra tolkningsarbetet.</p><p>Rekonstruktionsarbetet ledde till resultat av olika karaktär: dels erfarenheter om konstruktion, funktion samt material - och tidsåtgång för uppförande av den specifika huslämningen hus II och dels nya generella frågor och ny kunskap som ökar förståelsen kring den treskeppiga byggnadstypen. Långsträckt form, takbärande stolpar, mitthärd och relation till kult och ideologi föreslås som karaktäristiska element för byggnadstypen över tid och rum och byggnadens relation till ideologi föreslås som en av förklaringarna till varför långhusen försvinner i samband med kristnandet. När övergången till ett nytt byggnadsskick med ramverkshus sker under vikingatidens slutskede diskuteras den politiska och kyrkliga makten som styrande till dessa genomgripande förändringar.</p> / <p>During the years of 1977-89 the Department of Archaeology at Umeå University conducted a scientific investigation of an Early Iron Age settlement at Genesmon in the parish of Själevad, northern Ångermanland. Subsequently, during the years 1991-99 parts of the farm were reconstructed at Gene Fornby, a couple of hundred meters away from the site. This thesis deals with the construction and furnishing of one of the farm’s longhouses (House II), and the wider context of the construction and function of the “three-aisled” building type. The purpose of this thesis is to describe the interaction between theory and practice in reconstruction, to describe the reconstruction process as a constantly changing process of explanation and understanding, and to investigate as to whether reconstructions can contribute to an increased understanding of archaeological house remains. At the end of the Late Iron Age, after nearly 5000 years of dominance in Southern and Central Scandinavia, the longhouse ceases to be the dominant form of construction. Understanding why this happened became an important problem in this work. </p><p>During the reconstruction work, different interpretations influenced one another in a series of positive and negative feedbacks into the explanations of the archaeological remains. A hermeneutic model is used to describe this phenomenon. From archaeological and written sources, division and furnishing of the long-houses can be described in terms of seven room functions. These can be classified as storage bur, porch önd, living room skåle, byre fjös, stable stall, barn lada and rough kitchen eldhus. In order to understand the ideological meaning of the buildings the role of the fire, the placement of the seat of honour and the change in the type of building in Iceland became important parts of this study. Numerous heating experiments have been undertaken in order to try to solve the problem of excessive smoke within the building. The experiments finally led to a possible solution that also serves to illustrate just how the model itself came to influence the process of interpretation.</p><p>The reconstruction work led to results of different character: partly data on construction, function and materials – and the time frame for the construction of House II from its archaeological remains; and partly knowledge and new theories which increase our understanding of the three-aisled building form. The elongated form, roof supporting poles, central hearth and a close association with ritual and ideology are suggested as characteristic elements for this type of construction, throughout its chronological and spatial extent. The relationship between the building and Norse ideologies is suggested as one of the explanations for the longhouse’s dissappearance with the introduction of Christianity. At the end of the Viking Age, there is a transition into a new framework based method of construction, and the political and ecclesiastical authorities are discussed as having governed these widespread changes.</p>

Under åren 1977–89 bedrev arkeologiska institutionen vid Umeå universitet en forskningsundersökning av en boplats från äldre järnålder på Genesmon i Själevad socken, norra Ångermanland. Under åren 1991–99 rekonstruerades delar av gården i Gene fornby, ett hundratal meter därifrån. Denna avhandling behandlar uppbyggnad och inredning av ett av gårdens långhus, hus II, samt den treskeppiga byggnadstypens konstruktion och funktion i en större kontext. Syftet med avhandlingen är att beskriva växelverkan mellan teori och praktik i rekonstruktion, att beskriva rekonstruktionsarbete som en föränderlig förklarings- och förståelseprocess samt att undersöka om rekonstruktion kan bidra till ökad förståelse av arkeologiska huslämningar. Efter nära 5000 års dominans i södra och mellersta Skandinavien upphör långhusen att vara det allmänna byggnadsskicket i slutet av yngre järnålder. Varför detta sker blev en viktig fråga för förståelsen av byggnadstypen. En hermeneutisk modell används för att beskriva hur tolkningarna under rekonstruktionsarbetet kom att inverka på varandra i en serie av samverkande eller motverkande förklaringar till den arkeologiska lämningen. Utifrån arkeologiska och skriftliga källor beskrivs därefter indelning och inredning av långhuset i sju rumsfunktioner som kan benämnas bur, önd, skåle, fjös, stall, lada och eldhus. Eldens roll, hedersplatsens placering och byggnadstypens förändring i Island blev viktiga delar för att förstå byggnadens ideologiska betydelse. Genom flera experiment med uppvärmning har lösningar sökts på problem med en rökig bostadsmiljö. Erfarenheterna leder slutligen fram till ett förslag på lösning som också illustrerar hur påtagligt förebilden kom att styra tolkningsarbetet. Rekonstruktionsarbetet ledde till resultat av olika karaktär: dels erfarenheter om konstruktion, funktion samt material - och tidsåtgång för uppförande av den specifika huslämningen hus II och dels nya generella frågor och ny kunskap som ökar förståelsen kring den treskeppiga byggnadstypen. Långsträckt form, takbärande stolpar, mitthärd och relation till kult och ideologi föreslås som karaktäristiska element för byggnadstypen över tid och rum och byggnadens relation till ideologi föreslås som en av förklaringarna till varför långhusen försvinner i samband med kristnandet. När övergången till ett nytt byggnadsskick med ramverkshus sker under vikingatidens slutskede diskuteras den politiska och kyrkliga makten som styrande till dessa genomgripande förändringar. / During the years of 1977-89 the Department of Archaeology at Umeå University conducted a scientific investigation of an Early Iron Age settlement at Genesmon in the parish of Själevad, northern Ångermanland. Subsequently, during the years 1991-99 parts of the farm were reconstructed at Gene Fornby, a couple of hundred meters away from the site. This thesis deals with the construction and furnishing of one of the farm’s longhouses (House II), and the wider context of the construction and function of the “three-aisled” building type. The purpose of this thesis is to describe the interaction between theory and practice in reconstruction, to describe the reconstruction process as a constantly changing process of explanation and understanding, and to investigate as to whether reconstructions can contribute to an increased understanding of archaeological house remains. At the end of the Late Iron Age, after nearly 5000 years of dominance in Southern and Central Scandinavia, the longhouse ceases to be the dominant form of construction. Understanding why this happened became an important problem in this work. During the reconstruction work, different interpretations influenced one another in a series of positive and negative feedbacks into the explanations of the archaeological remains. A hermeneutic model is used to describe this phenomenon. From archaeological and written sources, division and furnishing of the long-houses can be described in terms of seven room functions. These can be classified as storage bur, porch önd, living room skåle, byre fjös, stable stall, barn lada and rough kitchen eldhus. In order to understand the ideological meaning of the buildings the role of the fire, the placement of the seat of honour and the change in the type of building in Iceland became important parts of this study. Numerous heating experiments have been undertaken in order to try to solve the problem of excessive smoke within the building. The experiments finally led to a possible solution that also serves to illustrate just how the model itself came to influence the process of interpretation. The reconstruction work led to results of different character: partly data on construction, function and materials – and the time frame for the construction of House II from its archaeological remains; and partly knowledge and new theories which increase our understanding of the three-aisled building form. The elongated form, roof supporting poles, central hearth and a close association with ritual and ideology are suggested as characteristic elements for this type of construction, throughout its chronological and spatial extent. The relationship between the building and Norse ideologies is suggested as one of the explanations for the longhouse’s dissappearance with the introduction of Christianity. At the end of the Viking Age, there is a transition into a new framework based method of construction, and the political and ecclesiastical authorities are discussed as having governed these widespread changes.

本文從差別取價之觀點切入，討論目前具價格僵固性之表演藝術產業的票房收入情形，在消費者受多種因素影響其購票決策時，廠商如何採取最適因應策略、以使營收極大化。本文以折價票及座位調整作為廠商策略，建立一經濟模型探討在不同座位種類、座位品質、及外在條件時，廠商採取各策略之最適反應。 從結果我們發現，就座位調整來說，當為兩種價區時，只有當外在條件好時增加高價區可增加營收，在其他外在條件下則不然；而若增加為三種價區座位，除特定區間外，所有的外在條件與座位品質組合皆能找到一增加營收的最適座位調整方式。而另一方面就折價票之效果，則是不論條件為何、皆不能增加營收。

This projects aims to develop design automation in product development. Design automation causes increase in producibility and decrease in product cost and manufacturing lead time. The study at hand is proposed to provide a new method and to introduce procedure to the design of wiring pattern for a car seat heater for Kongsberg Automotive, KA. KA is a Norwegian company and a global provider of engineering, design, and manufacture for seat comfort, driver and motion control systems, fluid assemblies, and industrial driver interface products. The method that currently is used in the company to create a wiring pattern is neither sufficient enough nor automated. In order to design the wiring pattern, at first procedure is handled by the designer. Secondly, car seat heater 2D layout is imported and then, the dimensions of the elements are defined as constraints. Then VBA codes are opened and the program is run. The result will be a wiring pattern in different 2D layouts. To make the design process easier, we have modeled five different layouts; wiring pattern of one element, two elements, three elements, five elements (with two back sides) and one element trapezoidal 2D layout. The algorithm written in VBA (Visual basic for application) creates the pattern according to the dimensions of the elements which are used as inputs to define constrained parameters. The created macros are simple to use and easy to modify, independent from the programming knowledge. The user is only responsible with parameter input and running the program. The solution gives wiring pattern for a car seat heater.

Static characteristics and rotordynamic coefficients were experimentally determined for a four-pad tilting-pad journal bearing with ball-in-socket pivots in loadbetween- pad configuration. A frequency-independent [M]-[C]-[K] model fit the measurements reasonably well, except for the cross-coupled damping coefficients. Test conditions included speeds from 4,000 to 12,000 rpm and unit loads from 0 to 1896 kPa (0 to 275 psi). The test bearing was manufactured by Rotating Machinery Technology (RMT), Inc. Though it has a nominal diameter of 101.78 mm (4.0070 in.), measurements indicated significant bearing crush with radial bearing clearances of 99.6 μm (3.92 mils) and 54.6 μm (2.15 mils) in the axes 45º counterclockwise and 45º clockwise from the loaded axis, respectively. The pad length is 101.6 mm (4.00 in.), giving L/D = 1.00. The pad arc angle is 73º, and the pivot offset ratio is 65%. The preloads of the loaded and unloaded pads are 0.37 and 0.58, respectively. A bulk-flow Navier-Stokes model was used for predictions, using adiabatic conditions for the bearing fluid. Because the model assumes constant nominal clearances at all pads, the average of the measured clearances was used as an estimate. Eccentricities and attitude angles were markedly under predicted while power loss was under predicted at low speeds and very well predicted at high speeds. The maximum detected pad temperature was 71ºC (160ºF) and the rise from inlet to maximum bearing temperature was over predicted by 10-40%. Multiple-frequency force inputs were used to excite the bearing. Direct stiffness and damping coefficients were significantly over predicted, but addition of a simple stiffness-in-series model substantially improved the agreement between theory and experiment. Direct added masses were zero or negative at low speeds and increased with speed up to a maximum of about 50 kg; they were normally greater in the unloaded direction. Although significant cross-coupled stiffness terms were present, they always had the same sign. The bearing had zero whirl frequency ratio netting unconditional stability over all test conditions. Static stiffness in the y direction (obtained from steadystate loading) matched the rotordynamic stiffness Kyy (obtained from multiple-frequency excitation) reasonably at low loads but poorly at the maximum test load.

Thesis (M.S.)--Kungl. Tekniska högskolan, 2002. / Includes bibliographical references (p. 125-126). Also available online via the Swedish National Road and Transport Research Institute web site (www.vti.se).

本研究以大同集團為個案研究對象，從決策及資源分配掌控者觀點定義該集團企業之最終控制者，首先分析大同集團企業之董監結構及股權結構，並針對該集團之公司治理議題作探討，亦對相關之法令缺失，提出改善及政策建議。 研究結果顯示，大同集團企業之最終控制者林蔚山家族係透過交叉持股及掌握董事會席次控制權等控制途徑掌控集團企業，其集團內十一家公開發行以上公司的平均直接持股率、股份控制權、盈餘分配權分別為1.17%、21.83%、1.07%，但平均席次控制權則高達61.85%，股份控制權（席次控制權）與盈餘分配權偏離差之平均值則達20.76%（60.79%），席次控制權與盈餘分配權之偏離倍數為178.01倍，亦即最終控制者可以一單位的出資獲取178單位以席次控制力衡量的實質控制力。大同集團企業席次控制權與盈餘分配權嚴重偏離之個案研究發現，符合經營者之經營誘因不足，而財富侵佔動機較強之學術假設。此外，本研究探討該集團企業掏空資產案件、大幅減資、投資通達國際之相關財務資訊透明度，針對大同集團之股權結構與董監組成分析，提出公司治理相關議題討論。最後，本研究針對公司治理相關法令，提出改善及政策建議。 關鍵詞：集團企業、股權結構、公司治理、席次控制權 / This study employs the Tatung business group as our sample and defines the ultimate owner as the entity with ultimate influence over major decisions regarding the operation, management, and allocation of company resources. We first analyze the characteristics of different boards of directors and corporate ownership structure of the Tatung business group. Corporate governance related issues are then identified, followed by discussions on the deficiencies of relevant regulations and suggestions for improvements on government policies. The analysis indicates that cross-holdings, pyramid structure and seat control over the board members are approaches applied by the Lin Family to actively control the Tatung business group. An analysis on the measurement of voting rights, cash flow rights and board seat-control shows that direct shareholding, voting rights and cash flow rights are on average 1.17%, 21.83% and 1.07%, respectively, while the board seat-control ratio is 61.85%. The average deviation between voting right (board seat-control) and cash flow rights is 20.76% (60.79%). The number of board seats controlled by the owner is 178.01 times greater than cash flow rights. In other words, the ultimate owner gets approximately 178 units of controlling power through one unit of capital input. To the extent that ownership and control is highly deviated, a weaker disciplinary effect and a stronger entrenchment effect can be expected. In addition, in this study of the Tatung business group, we examine the emptied assets case, significant capital reduction, and the transparency of financial information of investment in Nature Worldwide Technology Corporation. For the corporate ownership structure and the characteristics of different boards of directors of the Tatung business group, we identify the critical issues regarding corporate governance. Finally, discussions on the deficiencies of relevant regulations and suggestions for improvements on government policies are provided. Keywords: Business group; Corporate ownership structure; Corporate governance; Board seat-control.