隨著商業活動的蓬勃發展、國際間貿易往來頻繁, 銀行所提供的服務及金融商品, 亦順應這些需求不斷增加, 其所扮演的角色及涵蓋的產業已非昔日可比擬; 若是金融產業遭受到衝擊、面臨危機, 很可能會對整個經濟體造成嚴重影響; 因此, 本文將探討何種解釋變數對於銀行營運發生狀況時, 有較佳的解釋能力。文中所選取的解釋變數主要有兩種: 其一來自於常被業界用來分析公司狀況的Altman Z-scores 模型, 本文將採用Altman 對於非 製造業所歸納出的四種財會比率變數, 另一種變數為KMV 模型利用Black and Scholes選擇權評價公式所導的違約距離(distance to default)。於過去的論文, 此兩種模型都常被探討其對公司發生危機時是否具解釋能力, 但於兩者間之比較則少有著墨; 故本文利用2000至2008年台灣的17間上市銀行為樣本, 於Logit 迴歸模型下, 同時以Altman Zscores模型的財會比率變數和KMV 模型的違約距離為解釋變數, 探討何者對於公司的營運狀況發生問題時, 有較佳的解釋能力。實證結果發現, 違約距離對於銀行營運變差的情況, 有較佳且顯著的解釋能力, 故透過檢視違約距離的高低, 將有助於銀行產業及早發現其營運之問題, 以避免情況惡化, 釀成更大的危機。 / As highly development in commercial activities and international trade become more frequently, the role of banks has become much more important than before. If banks are influenced by shocks, the whole economy might encounter serious financial crisis. Therefore, this research aims to discover what variable will have better explanatory power for banks’ operating situation. In the thesis, two kinds of explanatory variables are selected: one is based on the financial accounting ratios from Altman Z-scores model, and the other is distance to default which is derived from Black and Scholes’ option pricing formula. In prior thesis, both types of model have been usually discussed about their individual explanatory power to corporate default risk, but there are few papers comparing them and finding which one is better. Hence, this research takes 17 banks in Taiwan from 2000 to 2008 as samples, and puts them in the same Logit model to find which type of variables has better explanatory power for bank’s operating situation. According to the empirical result, distance to default would perform better than financial accounting ratios, so supervising the distance to default of banks will be useful for banks to find if there are problems in its operation and prevent it from becoming a big trouble in advance.

No description available.

Einleitung: Das Ziel dieser Arbeit war die Darstellung der Ergebnisse der Ross- Operation in der Kinderherzchirurgie der Universitätsmedizin Göttingen als Verfahren des AKE durch die eigene Pulmonalklappe (Autograft) bei Kindern und Jugendlichen unter besonderer Berücksichtigung der Haltbarkeit und Funktion des pulmonalen Autografts und der postoperativen Entwicklung des hypertrophierten linken Ventrikels. Zu diesem Zwecke wurden retrospektiv klinische Daten bezüglich der linksventrikulären Funktion und Haltbarkeit des pulmonalen Autografts und der klinischen Belastbarkeit ausgewertet. Patienten und Methoden: Untersucht wurden die Entwicklung der Neo-Aortenklappe (Autograftklappe) und des linken Ventrikels nach Ross-Operation bei 31 Patienten unter 21 Jahren, die zwischen 1994 und 2008 in Göttingen operiert wurden. Das Alter der untersuchten Patienten betrug zum Operationszeitpunkt zwischen 6 Monaten und 20 Jahren (Mittelwert: 133 Monate b= 11,1 Jahre). Der Nachbeobachtungszeitraum variierte zwischen 10 Monaten und 14 Jahren (Mittelwert: 67 Monate b= 5,6 Jahre). Retrospektiv wurden 2 verfügbare postoperative Echokardiographien bezüglich der Durchmesser des Aortenklappenrings, der Aortenwurzel, des sino-tubulären Übergangs, des LVESD, des LVEDD, des IVS und der linksventrikulären HW ausgewertet. Zur Vergleichbarkeit des untersuchten Kollektivs mit gesunden Kindern und Jugendlichen wurden mit Hilfe von Regressionskurven nach Daubeney et al. (1999) und Pettersen et al. (2008) Z-Werte für die gemessenen Durchmesser bestimmt und ihre Entwicklung durch statistische Methoden ausgewertet. Ergebnisse: Im untersuchten Patientenkollektiv konnte kein signifikanter Anstieg der Z-Werte der Durchmesser der Neo-Aortenklappe und des linken Ventrikels beobachtet werden. Die Z-Werte des Neo-Aortenwurzel-Durchmessers und des LVEDD näherten sich im Verlauf signifikant den Normkurven an. Bei keinem Patienten wurde ein Ersatz des Autografts notwendig. 1 Patient benötigte eine operative Revision der Neo-Aortenklappe in Form einer supravalvul¨aren Kürzung und Ummantelung der Autograft-Wurzel bzw. des sino-tubulären Übergangs. Bei 15 Patienten kam es im Verlauf zu einer Autograftinsuffizienz ersten Grades. Diese beobachteten Einschränkungen der Neo-Aortenklappenfunktion im Sinne einer geringen oder trivialen Insuffizienz waren ohne klinische Relevanz. 1 Patientin verstarb unmittelbar postoperativ an einer intrazerebralen Blutung. Zu weiteren schwerwiegenden Komplikationen kam es nicht. Die Haltbarkeit des Pulmonalis-Ersatzes durch einen Homograft oder einen Xenograft war bereits innerhalb der ersten postoperativen Dekade limitiert. Im postoperativen Nachbeobachtungszeitraum benötigten 5 Patienten einen Austausch des Implantats. Bei den ausgetauschten Homografts handelte es sich in 3 Fällen um Pulmonalis-Homografts und in 2 Fällen um Aortenhomografts. Fazit: Die Ross-Operation ist ein Verfahren des AKE, das besonders für Kinder und Jugendliche auf Grund des Wachstumspotentials, der exzellenten Hämodynamik, der Regenerationsfähigkeit, der Infektresistenz, der uneingeschränkten natürlichen Funktion und der Athrombogenität besonders geeignet ist. Auch für Frauen mit Kinderwunsch und junge Männer mit Risikoprofil (durch Sport oder verletzungsträchtige Berufstätigkeit) oder Patienten mit Kontraindikation für eine Phenprocoumon-Therapie ist die Ross- Operation wegen der nicht notwendigen Marcumarisierung eine attraktive Behandlungsoption. Die befürchtete Dilatation des Autografts im Langzeitverlauf konnte nicht beobachtet werden.

Magister Economicae - MEcon / Kenya has continued to record decreasing child mortality rates in recent years, with available data showing that the under-five mortality rate was 85 per 1000 live births in 2010, down from 117 in 1997 (World Bank, 2012). However, the country continues to battle with poor anthropometric status of children (stunting, wasting and underweight). The country also faces high incidences of food insecurity. It is estimated that one third of the country’s population is food and nutrition insecure, with about 10 million of Kenyans suffering from chronic food insecurity (ROK, 2011). The worst affected are children, who are deprived of sufficient nutrients required for proper growth and development. This study seeks to analyse the relationship between household food security and the anthropometric status of children. Specific objectives include identifying the prevalence and predictors of poor anthropometry, identifying the extent of food insecurity in the country and investigating the link between food security and the anthropometric status of children. The research uses data from the Kenya Integrated Household Budget Survey (2005/2006). The survey which was carried out for a period of 12 months covered the entire country and collected data on the demographic and socio-economic characteristics of the households. It also collected data on child anthropometric measurements and households’ food consumption patterns. The statistical software package STATA SE v.12 is used to run ordinary linear (OLS) and logistical regressions in order to analyse the relationship between household food security and the anthropometric status of children. Results show that the prevalence of malnutrition is high in the country with stunting coming out as the main form of malnutrition. Dietary diversity, a measure of food security, is found to be highest in the urban areas. Results from the regression analysis show that a Household Dietary Diversity Score (HDDS) is positively associated with better anthropometry, with the prevalence of malnutrition decreasing with an increase in the score. The study also found that other risk factors associated with poor anthropometry are age of the child, gender, area of residence, diarrhoea, education, household size and income. The paper concludes with suggestions on measures that need to be put in place to curb child malnutrition.

Background: Body mass index (BMI) is the primary accepted method to determine nutrition status in children with cystic fibrosis (CF); however, lean body mass (LBM) is more strongly associated with pulmonary function. Handgrip strength (HGS) measures muscle function and is reflective of LBM. The aims of this study were to assess if there was a relationship among HGS, nutrition status, and pulmonary function, to assess if HGS changed after hospitalization, and to assess if there was a relationship between HGS and nutrient intake. Methods: Twenty-three children with CF ages 6-18 years participated. BMI z-scores, nutrition risk scores, and pulmonary function were assessed about five months before, day 5-7 of, and about six weeks after hospitalization. HGS z-scores and arm anthropometrics were measured during and after hospitalization. Nutrient intakes were assessed during hospitalization. Results: Mean dominant HGS z-score was -1.95 ± 0.92 at hospitalization and -1.59 ± 1.06 at follow-up (p=0.007). Mean BMI z-score was -0.09 ± 0.64 at hospitalization and 0.06 ± 0.54 at follow-up (p=0.178). No significant relationship was found between HGS z-scores and BMI z-scores (p=0.892) or HGS z-scores and pulmonary function (p=0.340). Conclusions: HGS z-scores were lower than the standard even though mean BMI z-scores classified participants as normal nutrition status. Further research should be done utilizing a larger sample size in order to better examine HGS's potential as a nutrition assessment tool in this population.

This study is concerned with developing a model to identify small-medium U.K. companies at risk of financial failure up to five years in advance. The importance of small companies in an economy, the impact of their failures, and the lack of failure research with respect to . this population, provided justification for this study. The research was undertaken in two stages. The first stage included a detailed description and discussion of the nature and role of small business in the UK economy, heir relevance, problems and Government involvement in this sector, together with literature review and assessment of past research relevant to this study. The second stage was involved with construction of the models using multiple discriminant analysis, applied to published accountancy data for two groups of failed and nonfailed companies. The later stage was performed in three parts : (1) evaluating five discriminant models for each of five years prior to failure; (2) testing the performance of each of the .five models over time on data not used . in their construction; (3) testing the discriminant models on a validation sample. The purpose was to establish the "best" discriminant model. "Best" was determined according to classification ability of the model and interpretation of variables. Finally a model comprising seven financial ratios measuring four aspects of a company's financial profile, such as profitability, gearing, capital turnover and liquidity was chosen. The model has shown to be a valid tool for predicting companies' health up to five years in advance.

This study is concerned with developing a model to identify small-medium U.K. companies at risk of financial failure up to five years in advance. The importance of small companies in an economy, the impact of their failures, and the lack of failure research with respect to . this population, provided justification for this study. The research was undertaken in two stages. The first stage included a detailed description and discussion of the nature and role of small business in the UK economy, heir relevance, problems and Government involvement in this sector, together with literature review and assessment of past research relevant to this study. The second stage was involved with construction of the models using multiple discriminant analysis, applied to published accountancy data for two groups of failed and nonfailed companies. The later stage was performed in three parts : (1) evaluating five discriminant models for each of five years prior to failure; (2) testing the performance of each of the .five models over time on data not used . in their construction; (3) testing the discriminant models on a validation sample. The purpose was to establish the "best" discriminant model. "Best" was determined according to classification ability of the model and interpretation of variables. Finally a model comprising seven financial ratios measuring four aspects of a company's financial profile, such as profitability, gearing, capital turnover and liquidity was chosen. The model has shown to be a valid tool for predicting companies' health up to five years in advance. / Ministry of Higher Education and Scientific Research of the Iraqi Government.

No description available.

The purpose of the study was to identify and transform, as necessary, constructs of communication satisfaction and to develop a hybrid quantitative audit of organisational communication satisfaction for collectivist contexts that is both reliable and valid, using Amos Graphics for structural equation modelling. The objective was also to develop a full latent variable model and to test its fitness to the data collected from a random sample of civil servants across Addis Ababa’s civil service bureaus. The study comprised three sequential parts, namely pilot, exploratory factor analysis (EFA) (Main Study One) and confirmatory factor analysis (CFA) (Main Study Two). These were used as per the existing framework in instrument development and validation. The pilot study indicated the need for more robust data. After a series of tests, principal factor axis factoring with oblique rotation was used as the most appropriate for perceptual data, out of several options on the EFA menu. The initially hypothesised six-factor solution with the dimensions of horizontal communication, personal feedback, supervisory communication, communication climate, relational trust and job satisfaction was found to be unfit for the data on conceptual and statistical grounds and psychometric analyses which involved the use of eigenvalues and the scree plot. A more appropriate two-factor solution based on the more precise parallel analysis strategy was consistent with current research that communication satisfaction is best conceptualised in terms of informational and relational domains as operationalised using the EFA procedure. The two-factor solution led to the formation of a 17-item scale out of the original 30-item measure, with two latent dimensions namely relational satisfaction and informational satisfaction. The items of the new EFA-generated organisational communication satisfaction scale were renumbered consecutively and the scale was cross-validated on a xiv new sample of 288 civil servants from the Addis Ababa City Administration. The cross-validation necessitated model respecification and re-estimation. The respecified model underwent validation at different levels. All seven aspects of validity, namely content validity, construct validity, factorial validity, reliability, convergent validity, discriminant validity and nomological validity, were addressed and found to be adequate. However limitations are also indicated as avenues for further enquiry. / Communication Science / D. Litt. et Phil. (Communication)

The purpose of the study was to identify and transform, as necessary, constructs of communication satisfaction and to develop a hybrid quantitative audit of organisational communication satisfaction for collectivist contexts that is both reliable and valid, using Amos Graphics for structural equation modelling. The objective was also to develop a full latent variable model and to test its fitness to the data collected from a random sample of civil servants across Addis Ababa’s civil service bureaus. The study comprised three sequential parts, namely pilot, exploratory factor analysis (EFA) (Main Study One) and confirmatory factor analysis (CFA) (Main Study Two). These were used as per the existing framework in instrument development and validation. The pilot study indicated the need for more robust data. After a series of tests, principal factor axis factoring with oblique rotation was used as the most appropriate for perceptual data, out of several options on the EFA menu. The initially hypothesised six-factor solution with the dimensions of horizontal communication, personal feedback, supervisory communication, communication climate, relational trust and job satisfaction was found to be unfit for the data on conceptual and statistical grounds and psychometric analyses which involved the use of eigenvalues and the scree plot. A more appropriate two-factor solution based on the more precise parallel analysis strategy was consistent with current research that communication satisfaction is best conceptualised in terms of informational and relational domains as operationalised using the EFA procedure. The two-factor solution led to the formation of a 17-item scale out of the original 30-item measure, with two latent dimensions namely relational satisfaction and informational satisfaction. The items of the new EFA-generated organisational communication satisfaction scale were renumbered consecutively and the scale was cross-validated on a xiv new sample of 288 civil servants from the Addis Ababa City Administration. The cross-validation necessitated model respecification and re-estimation. The respecified model underwent validation at different levels. All seven aspects of validity, namely content validity, construct validity, factorial validity, reliability, convergent validity, discriminant validity and nomological validity, were addressed and found to be adequate. However limitations are also indicated as avenues for further enquiry. / Communication Science / D. Litt. et Phil. (Communication)