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關係人交易向為我國上市公司常見之交易型態，關係人交易雖具內部交易利益，但交易對象存在特殊關係有助於「利益輸送」或「盈餘操縱」之操作，故有論者認為關係人交易乃控制股東侵佔其他股東財富之重要工具。而台灣獨特的家族型企業結構及其所衍生的不健全公司治理架構，可能是近年來我國資本市場關係人交易弊案頻傳的主因。 台灣證券交易所於2002年2月22日起，要求首次申請上市公司至少須設置二席獨立董事及一席獨立監察人，企望藉此改善上市公司之內部治理架構。儘管過去研究顯示，董事會獨立性是董事會功能能否發揮之重要因素，然各界對此制度仍有所疑慮。因此，本研究以多元迴歸分析及單變量檢定，探討獨立董監制度及關係人交易之關係，分析獨立董監制度對上市公司之實質效益。實證結論如下： 1.相較於未引進獨立董監制度公司，引進獨立董監制度公司在關係人進貨、關係人應付融資及關係人其他支出等可能具有內部利益之關係人交易型態，關係人交易比率較高，而這可能也是獨立董監制度積極監督之正面效應。 2.相對於未引進獨立董監制度公司，自願及非自願引進公司之關係人應收融資比率較高，代表獨立董事、獨立監察人對內部利益明顯的關係人應付融資交易，能扮演著積極推動並消弭歧見的角色。 3.相較於非自願引進獨立董監制度公司，自願引進公司具有較低之關係人背書保證比率。顯示自願引進公司藉獨立董監之監督，能有效減少不利公司績效之關係人背書保證交易。 4.適用獨立董監條款之新上市公司上市後第二年度關係人銷貨及關係人應收融資顯著低於上市前第二年度之水準，代表獨立董監制度的實質監督效果可能須經兩年以上時間才得以顯現。 基於上述結論，本研究對我國獨立董監制度提出下列建議：一、擴大獨立董監制度之適用範圍；二、考慮獨立董監實質效益之顯現時程，對其任期加以規範；三、積極建構完善的市場機制，迫使控制股東自發地強化公司治理機制。 / The related-party transaction is the general transaction mode in Taiwan. Although the related-party transaction brings internal transaction profit, the clients with special relationship could help earnings management or the interest conveyance so the related-party transaction is considered as the significant tool to keep the shareholders from invading other’s fortune. Besides, the malady of the related-party transaction happened frequently in the capital market in Taiwan, and this condition could be refer to the unique structure and the unsound governmence of the companies run by the family members. Taiwan Stock Exchange Corporation(TSEC) claimed the qualification for the first time to apply to be the listed company that from Feb. 22, 2002, there should be at least two independent directors and one independent supervisor. By this way, TSEC hope to make an improvement on the governmance of the listed companies. The former research shows that the characteristic of independent directorate is the leading factor to decide if the directorate could be into full play, but we still doubt for this system. Therefore, this research adopts the Multiple Regression Analysis, T-test and Wilcoxon Sign Rank Test to illustrate the relations between the system of independent directors and supervisors and the related-party transaction, and to analyze the real effect which the system of independent directors and supervisors makes on the listed companies. The results are as follows, 1. Compared with the companies without the system of independent directors and supervisors, the companies with the system of independent directors and supervisors possess higher ratio of related-party transaction because the related- party have the internal transaction profit on merchandise, payables and other expenses. This condition could express that the system makes the positive effect on supervising. 2. Compared with the companies without the system of independent directors and supervisors, the companies voluntarily or involuntarily using the system of independent directors and supervisors possess higher ratio of the payables. This situation means that the independent directors and independent supervisors play the significant role on promoting the transactions and eliminating the diversities when the related-parties make payables transaction. 3. Compared with the companies without the system of independent directors and supervisors, the companies voluntarily using the system of independent directors and supervisors possess the lower ratio of the assurance of related- party. This condition illustrates that the system of independent directors and supervisors could reduce the adverse transaction of assurance. 4. The second year of the IPO companies which adopt the system of independent directors and supervisors have lower related-party sales and payables than before being listed companies in their second year. This fact tells us the real effect might take more than two years to carry out. In conclusion, this research offers the suggestions of the systems of independent directors and supervisors in Taiwan as below. First, the qualification of the system of independent directors and supervisors should be broadened. Second, the terms of the directors and supervisors should be made the reasonable consideration because the real effect might take time to carry out. Finally, the market mechanism should be more complete to force the blockholder to enhance the governmace of the company.

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Palm oil is a growing market, and environmental and social concerns have led to a global demand of sustainable palm oil. In this study I investigate the certification process of the Roundtable of Sustainable Palm Oil (RSPO) from the experiences of independent smallholders. I perform interviews and observations in two independent smallholder associations in the Riau province in Indonesia who are in the end of the RSPO certification process. What I find is that most smallholders have extrinsic motivators (an increase in price) for wanting to join the certi fication, but that a few smallholders express intrinsic motivators as well (a care for the environment). I find that the certification process is creating a lot of changes to the agricultural practices of the smallholders, mainly regarding harvest, fertilisation, pesticide usage, and pruning. The challenges that the independent smallholders experience mainly regard their knowledge, level of organisation, institutional support, fertilisation, and documentation. I find that many of the smallholders use traditional knowledge while the RSPO is an organisation that mainly use modern knowledge, and I claim that some of the dif ficulties that independent smallholders experience when certifying derives from this collision of knowledge systems. Lastly, I claim that the organisation is an expression of modernity and risk society, and that the rise of voluntary sustainability certi fications the last decade can be seen as a response to the modern risk of climate change.

The purpose of this study is to examine how unaccompanied refugee children living in a care-institution are being prepared for a independent life in Sweden. The study wish to pay attention to how the treatment assistants perceice their work with these children. To create a deeper understanding from the staff's perspective, the study is also focusing on their personal experiences of working with the children. To analyze the results, we have using the theoretical perspectives empowerment and systems theory, so called "systemteorin". The results showed that the treatment assistants are in first place working to build a secure and reliable relationship with the unaccompanied refugee children. The results also show that the staff at the care-institution serves as "extra parents" for the children seeing that they come to Sweden without their biological parents. This also means that the staff are teaching the children everyday skills such as cooking and how to manage an economy, and how the swedish society is formed.

ITC/USA 2008 Conference Proceedings / The Forty-Fourth Annual International Telemetering Conference and Technical Exhibition / October 27-30, 2008 / Town and Country Resort & Convention Center, San Diego, California / Unique vehicle designs encourage the use of the builder to complete its own failure analysis. Current failure analysis practices use telemetry and diagnostic technology developed over the past 100 years to identify root-cause. When telemetry isn't available speculation is used to create a list of prioritized, potential causes. Prognostic technology consists of generic algorithms that identify equipment that has failed and is going to fail while the equipment is still at the factory allowing the equipment to be repaired or replaced while it is still on the ground for any spacecraft, satellite, launch vehicle and missile.

A series of investigations were conducted in order to characterise the GIT microbiota of salmonids and to determine the effect of microbial modulating feed additives on the intestinal microbiota, immunity and growth of salmonids. The first experiment, Chapter three, used PCR-DGGE and 16S rRNA gene sequence analysis of cultivable bacteria were used to investigate the GIT microbiota of brown trout. 16S rRNA gene sequence analysis demonstrated that Citrobacter freundii and Carnobacterium maltaromaticum were the predominant culturable viable bacteria and lactic acid bacteria, respectively in all regions of the GIT. DGGE revealed complex communities with a diverse range of microbes from the Firmicutes and Proteobacteria phyla. The latter chapters focused not only identifying the gut microbiota of salmonids, but also on the ability of probiotics and prebiotics to modulate these communities. In Chapter four, rainbow trout were fed a commercial diet supplemented with P. acidilactici for four weeks. P. acidilactici was detected in the GIT of the probiotic group by multiple methods and P. acidilactici was able to persist for at least 24h at the cessation of probiotic feeding. Histological appraisal on the intestine revealed significantly higher microvilli density in the posterior mucosa and a higher density of goblet cells in the anterior mucosa of the probiotic fed fish. RT-PCR results demonstrated that IL-1β, IL-8 and IgT gene expression were up-regulated in the P. acidilactici fed fish at the end of the study. Whilst mRNA of PCNA, HSP70 and casp-3 were down-regulated in the probiotic group at both sampling points. In Chapter five, the efficacy of dietary administration of P. acidilactici and short chain fructooligosaccharide (scFOS) on Atlantic salmon (Salmo salar L.) was evaluated at 63 and 132 days. Compared to the control group, total bacterial cell counts in all regions of the intestine with exception of the anterior digesta were significantly lower in the synbiotic group at the mid sampling point. PCR-DGGE revealed that species richness, diversity and the number of OTUs were significantly higher in the synbiotic group in the anterior digesta at the mid sampling point. Intestinal microvilli and villi length were increased in the anterior intestine of the synbiotic fed group at the end sampling point. IEL levels were increased in the synbiotic group in the posterior intestine at both sampling points. The expression of immunological genes were significantly up-regulated in the synbiotic fed salmon. In Chapter six, rainbow trout were fed three diets fishmeal (FM), soybean meal (SBM) and PlantMix diets supplemented with or without P. acidilactici for 12 weeks. At both sampling points, with exception of fish fed FM, LAB levels were significantly higher in all probiotic groups compared to the control groups. Serum lysozyme activity was significantly higher in fish fed FM and SBM diets containing P. acidilactici than that of fish fed the control diets. This body of research demonstrates that P. acidilactici can modulate immune response via up-regulation of immune genes as well as modulate IEL and goblet cell levels. Despite these benefits, P. acidilactici had no detrimental effects on growth performance.

Stroke is a serious disease that leaves many sufferers physically disabled. Treatment resources are limited, meaning stroke patients, are in many cases, discharged prior to reaching their full potential of physical recovery. The hypothesis of this research is that a system that enables regular guided and monitored therapeutic exercises in the home can provide a means for stroke patients to achieve a higher level of physical rehabilitation. This research is based on the design, build and testing of an experimental prototype system to allow this, with the aim of investigating the feasibility and potential value for such systems. Any system to assist rehabilitation in the home must clearly be low cost, safe and easy to use. The prototype system therefore aimed to achieve these features as well as focusing on the upper limb. Literature is reviewed in the fields of stroke, human anatomy and mechanisms, motor performance, feedback during motor learning, and existing systems and technology. Interviews are also conducted with stroke physiotherapists to gain input and feedback on concepts that were generated. Although systems exist with similar aims to those mentioned in the hypothesis, there are some areas where investigation is lacking. The prototype system measures movement using a novel combination of gyro sensors and flex sensors. The prototype system is designed with a focus on the method of interaction with patients and the provision of guidance and feedback that simulates that provided by a physiotherapist. The prototype system also provides a unique combination of quantitative information to patients of their personal improvements and graphical feedback of their movements and target movements. Finally, a novel categorisation of movement synergism (a form of movement coordination) is established and a novel method for detecting movement synergism is developed and tested. Performance of the prototype hardware is tested, and it is concluded that identified requirements have been met, although variability of recorded data is high. Tests also indicate that the prototype system is capable of detecting movement synergism. Finally, a controlled test involving healthy participants is performed to investigate the efficacy of the prototype as a whole. It was found that use of the prototype system resulted in a statistically significant improvement in conformance to target movements (p < 0.05). Findings are discussed in detail and the hypothesis is concluded as being supported overall. Recommendations for future research are made.

Independent metering poses a possibility to improve energy efficiency of throttlecontrolled hydraulic single-rod cylinder drives. This paper deals with energetic potentials gained through variable circuitry that come along with independent metering. A method to assess energetic potentials is described, based on load specific, optimal operating modes. As a means of yielding maximum energy efficiency for a wide range of applications, a smooth mode switching algorithm that minimizes losses and allows good motion tracking is proposed. The mode switching algorithm is validated in simulation and on a test stand.