Recently, every main country in the world has implemented transfer pricing system in order to ensure every multinational enterprise would also be able to pay their taxes equitably and reasonably to the countries which they established their multinational enterprises, and has requested the prices of business transaction between every related party have to be set up and adjusted by arm¡¦s length principle. Moreover, in order to follow the initiative of OECD, adopt the current world trend, and avoid the higher inspection risk for our enterprises, Taiwan has established the method of regulation on December twenty- eighth, 2004 by consulting OECD guidelines and tax law of every country in the world, and has started to implement transfer pricing system. The Taiwanese transfer pricing system has integrated in many ways and in many-sided. It also has extended globally. If everyone could cooperate with mutual benefit, the transfer pricing system would be able to maintain the right of native taxation and effectively protect the right of multinational enterprises; hence it is not only a tax system, but art. Therefore, the checking model of transfer pricing system is very different from the case of normal profit-seeking enterprises. The checking model of the current tax authority mainly focuses on their jurisdiction and formal conditions, so it is interesting to see if our tax authority has capability of doing transfer pricing case which emphasizes on the point of taxation principles in substance or not. In addition, because our profit-seeking enterprises are mainly small or middle size corporations, there is a challenge to them to meet their duty and to provide all the requested certificates under the request of the new system, so it is also a point to discuss with. In this research, I tried to establish an evaluation standard by consulting policy estimated theory, and designed a survey which has collected all of recently related books, articles, references, and practiced thoughts in order to have an objective investigation. Also, in the survey, I would like to look into the situations of the following three points after practice of transfer pricing system. First, I would like to find out the thoughts of related interested parties after practice of this policy. Finally, what satisfactions of appropriateness, neutrality, efficiency, responsiveness, and side-effects externalities would be in this policy efficiency analysis? In addition, the collected data were analyzed with Chi-Square test, cross analysis, one-way ANOVA, multiple comparison analysis, and correlation analysis. In my major research findings, transfer pricing system has been known in the certain level by every related interested party. Moreover, this policy is in the high appropriate level and efficient level. However, this policy is in the low neutral level of land tax and other levies, and in the low responsive level. Therefore, there are other side effects in this policy as well, such us: increasing tax misgiving from every enterprise, increasing taxation, and checking cost, etc,. Also, in the result of this research paper, there are twelve suggestions that have collected from the responses of the survey, the problem finding, and some practical difficulties from the study of research institute and some other comments. These twelve suggestions could provide to related government organization as reference material in order to revise the law and advance tax system and tax policy.

In this study, pH-sensitive poly(acrylamide-co-acrylic acid) hydrogels were synthesized as controlled release systems in the presence of N,N-methylene bisacrylamide as crosslinker and ammonium persulfate as initiator. A set of hydrogels were used in the form they were prepared. One set of hydrogels were prepared as porous networks by incorporating sodium chloride into the reaction medium and then leaching of it after the completion of polymerization reaction. Two sets of hydrogels were modified by argon-plasma at different discharge powers. Hydrogels were characterized by 13C-NMR, XPS, SEM, ATR-FTIR, ESR as well as equilibrium degree of swelling (EDS) and contact angle measurements. Prepared hydrogels were loaded with a model antibiotic, ciprofloxacin-HCl (CPFX), and in-vitro release of CPFX from hydrogel matrices were examined in buffer solutions of varying pH values. There are two factors determining the release rates of CPFX / one is the pH-dependent solubility of CPFX and the other is EDS of the hydrogel samples. For porous samples drug loading and release rates were higher when compared to the control samples and CPFX solubility dominated over release kinetics. Plasma treatment resulted in prolonged release rates in acidic medium.

This thesis analyses the controlled switching methods applied to modern SF6 type circuit breakers for the purpose of reducing switching overvoltages. Main emphasis is placed on controlled switching methods applied at extra high voltage level, since the cost of failures caused by switching overvoltages is highest in this voltage level. After a brief introduction about circuit breakers in general, switching overvoltages and controlled switching methods are analysed. Also a case study about controlled switching of an unloaded overhead line is provided, and success of controlled switching method is evaluated.

Tissue engineering is an interdisciplinary field that seeks to address the needs by applying the principles of chemistry, biology and engineering for the development of viable substitutes that restore and maintain the function of human bone and cartilage tissues. In tissue engineering, scaffolds play an important role as temporary supports for the transplantation of specific cells and tissues. In this study, poly(ester-urethane)urea (PEUU) and poly(caprolactone) (PCL) scaffolds were fabricated. Scaffolds were characterized by SEM. Porosities of scaffolds vary from 67 % to 80 %. Controlled drug delivery systems release drugs at predetermined rates for extended periods. In this study / firstly poly(lactic-co-glycolicolide/tricalcium phosphate) (PLGA/TCP) and poly(L-lactide)/tricalcium phosphate (PLLA/TCP) composites loaded with Gentamicin or Vancomycin were prepared as controlled drug delivery systems for the local treatment of osteomyelitis. The release behavior of drugs were monitored by UV-VIS spectrometer. It was shown that, Vancomycin loaded samples released higher amounts of drug than the samples loaded with Gentamicin. Secondly, porous ceramic samples were coated with PLGA and PLLA and they were loaded with dexamethasone. The release behavior of samples were monitored by UV-VIS spectrometer.The cubic ceramics released higher amounts of dexamethasone than cylindrical ceramics. When the mechanical properties of porous ceramic samples were concerned, PLLA coated samples had better mechanical properties.

This thesis analyses the role of the International Community in the democratisation in Bosnia-Herzegovina (BiH). The main theoretical approach adopted is the Critical Theory as represented mainly by Robert Cox. Cox argued that there was an interaction between the organisation of production, the forms of state, and the world orders. The form of state that the International Community aimed at establishing in BiH following the Dayton Agreement is analysed in relation to the transnationalisation of the world order. It is concluded that the aim of the International Community has been the integration of BiH into the transnationalised world order by the establishment of a limited sovereignty and maintenance of a minimum stability. The limited sovereignty of BiH can be observed in the text of the Dayton Agreement, which includes also the constitution of this country, as well as its later implementation. The main obstacle for the International Community&amp / #8217 / s efforts has been the nationalist political parties. Therefore, the main aim of the International Community in the democratisation of BiH has been the eradication of their power. As a result of the failure of the International Community to destroy the power of the nationalist political parties, a form of controlled democracy has been established. The controlled democracy is operated through the OHR that is an ad hoc international organisation in BiH. This signified that BiH has been effectively an international protectorate in which the three constituent nations were politically monopolised by their respective nationalist political parties.

Conventional methods of chemotherapy requires novel therapy systems due to serious side effects and inefficiency of drug administration. In recent years many studies are carried out to improve drug delivery systems. Polymers are one of the most important elements for drug delivery research due to their versatility. By the discovery of dendritic polymers, drug delivery studies gained a new vision. Highly branched monodisperse structure, multiple sites of attachment, well-defined size and controllable physical and chemical properties make them efficient drug delivery systems. In this research hyperbranched dendritic polymers were sythesized and characterized for hydrophobic drug delivery. Dipentaerythritol which was used as core molecule, esterified with dimethylol propionic acid. Ricinoleic acid was esterified with the end groups of dimethylol propionic acid and hyperbranched resin (HBR) was formed. By considering the properties of HBR, hydrophobic tamoxifen and idarubicin were used for drug delivery study. The most efficient loading was determined as 73% for tamoxifen and 74% for idarubicin. Drug-HBR interactions and changes in properties of HBR were determined by FTIR, zeta potential and particle size measurements. FTIR results indicated that idarubicin chemically interacted with HBR while tamoxifen physically loaded to HBR. Drug delivery profile of HBR was studied in the absence and presence of lipase from Pseudomonas sp. and sodium dodecyl sulfate (SDS). Results revelaed that lipase and SDS increased the release rate of tamoxifen while idarubicin release rate was not affected. The effect of lipase was also tested for the degradation of HBR and it was indicated that lipase sustain a faster degradation. Finally toxicity of HBR and drug loaded HBR on MCF-7 breast cancer cell line was determined with XTT proliferation assay. Empty HBR did not cause significant toxicity on MCF-7 cells while drug loaded HBR was more toxic than free drug. By this study the efficiency of novel synthesized hyperbranched polymer in drug delivery was shown.

There are several studies in order to control drug delivery, decrease the toxicity of drugs and also for novel biomedical applications. It is necessary to be able to control the release of the drug within the body by using drug delivery systems. Mesoporous silica compounds have only been discovered twenty years ago and they have already attracted many researchers to study these materials for several applications. SBA-15 particles have a highly ordered regular structure and are a good matrix for guest-host applications. The aim of this study is to be able to address whether the surface functionalization of SBA-15 samples would improve the loading of a drug into these particles. The synthesized SBA-15 particles were surface functionalized by post - grafting synthesis method in order to be used as carrier materials for drug delivery. Amoxicillin was used as a model drug. These mesoporous materials have been characterized using X-ray diffraction (XRD), small-angle X-ray spectroscopy (SAXS), fourier-transform infrared spectroscopy (FTIR), transmission electron microscopy (TEM), N2 adsorption/ desorption, solid-state silicon nuclear magnetic resonance (Si-NMR), high-performance liquid chromatography (HPLC), ultra-violet (UV) spectroscopy, elemental and thermo gravimetric analysis (TGA). The effect of concentration difference and the type of alkoxysilanes used for the functionalization have been discussed in terms of loading amoxicillin and controlling the delivery. Drug delivery systems have many further applications that still need to be investigated in areas such as neurosciences, cancer and biomedical engineering.

Controlled drug delivery systems are becoming increasingly interesting with the contribution of nanotechnology. In the case of transdermal applications the greatest limitation is the highly impermeable outermost layer of the skin, the stratum corneum. One promising method of controlled transdermal drug delivery of the skin therapeutics is the use of nanoparticles as carriers. Encapsulation of the drug, as opposed to classical topical application of creams or emulsions, allows the drug to diffuse into hair follicles where drug release can occur in the deeper layers of the skin. The aim of this study was to develop micro and nano sized carriers as drug delivery systems to achieve treatment for skin conditions like psoriasis, aging or UV damage, caused by radiation or health problems. Two different types of bioactive agents, retinyl palmitate (RP) and Dead Sea Water (DSW), were used by encapsulating in poly(3-hydroxybutyrate-co-3-hydroxyvalerate) carriers. In some tests MgCl2 was used as a substitute for DSW when quantification was needed. Bioactive agent loaded nanospheres and nanocapsules were prepared with o/w and w/o/w methods in low micron (1.9 &micro / m), mid nano (426 nm) and nano (166 nm) sizes. Loading, encapsulation efficiency and release kinetics were studied. The encapsulation efficiency and loading values are low especially for the water soluble agents, DSW and MgCl2. It was observed that the capsules loaded with hydrophilic agents released their content in the first 24 h in aqueous media. The encapsulation efficiency and loading values for RP were higher because of the insolubility of the agent in water. In the in vitro studies carried out with L929 mouse fibroblast cells, the nano sized PHBV capsules were detected in the cytoplasm of the cells. Cell viability assay (MTT) for L929 cells showed a growth trend indicating that the particles were not cytotoxic and the values were close to the controls. Hemolytic activity was examined using human erythrocytes and micro/nanoparticles of PHBV were found to be non hemolytic. In vivo testing with BALB/c mice, nanocapsule penetration revealed that a small amount of nano sized particles penetrated the mice skin, despite the highly impermeable outer skin layer. As a result, PHBV micro/nanoparticles have a significant potential for use as topical drug delivery systems in the treatment of skin diseases.

Motion controlling is a rapidly improving area of game technologies. In the last few years, motion sensing devices for video games such as Nintendo Wii, Microsoft Kinect for Xbox 360 and Sony PlayStation Move have gained popularity among players with many compatible motion controlled games. Microsoft Kinect for Xbox 360 provides a controller free interaction system in which the player controls games by using only body movements. Although Kinect provides a natural way of interaction, rolling action of body joints are not recognized within the standard motion sensing scope of the tool. Aim of this thesis is to provide an improved gameplay system with an increased degree of freedom by introducing rolling axis of movement using Microsoft Kinect for Xbox 360 for motion sensing. This improved gameplay system provides the players a more natural and accurate way of motion controlled interaction, eliminating unnatural gestures that are needed to be memorized to compensate for lacking of the roll movement recognition.

Recent years have witnessed great improvements in ways of game controlling yielding to higher level of interaction. Release of motion controller devices radically changed the conventional ways of interaction that have been used for controlling games so far, also giving developers the opportunity of exploring various new possible ways of interaction. One of these off the shelf tools, Microsoft Kinect for Xbox 360, recognizes motions of the players as game controlling inputs. Although touchless interaction is perceived to be attractive, games that mimic real life activities such as table tennis, sword fighting, baseball and golf may benefit from the player&rsquo / s holding a tangible object to get more involved into game, sensing the actions deeply. In this thesis, a tangible gameplay interaction method that senses whether or not the player holds an object in the hand / if so, detects its dimensions and incorporates the hand-held object into gameplay by projecting motions of the player accordingly, is developed using Microsoft Kinect for Xbox 360. Developed algorithm is implemented on an experimental game and a user study is performed which revealed that an improved gameplay with more natural and accurate motion controlling yielding to new possible actions is achieved with the developed system.