This study compares the morbidity and mortality of non-adults in urban and rural cemeteries between AD 850-1859 It was hypothesised that the development of urbanisation and industrialisation with subsequenot overcrowding and environmental pollution, would result in a decline in human health in the urban groups. This would be evident in lower mean ages at death, retarded growth and higher rates of childhood stress and chronic infection in the children living in the urbanised environments. Non-adult skeletons were examined from Raunds Furnells in Northamptonshire (Anglo- Saxon), St. Helen-on-the-Walls in York (later medieval, urban), Wharrarn Percy in Yorkshire (later medieval, rural) and from the crypt of Christ Church Spitalfields, in London (AD 1729-1859). The results showed that it was industrialisation, rather than urbanisation that was most detrimental to child health. Weaning ages declined from two years in the Anglo-Saxon period to one year in the eighteenth and nineteenth century. Industrialisation was characterised by a lower mean age at death, growth retardation and an increase in the prevalence of rickets and scurvy. Although higher rates of dental disease and matemal stress were apparent in the urbanised samples, respiratory diseases were more common in the rural areas. Growth profiles suggested that environmental factors were similar in the urban and rural communities in the later medieval period. However, there was evidence that employment had a detrimental effect on the health of later medieval apprentices. This study demonstrates the importance of non-adult remains in addressing issues of health and adaptation in the past and, the validity of using skeletal material to measure environmental stress. / University of Bradford Studentship

本研究主要探討企業處於不同的生命週期階段時，資本市場對於各期的無形資產投入會有不同的評價。本文用Anthony and Ramesh(1992)的方法，選定股利、銷貨成長、資本支出、公司成立年數、研發支出作為生命週期的判斷因子。以薛健宏(2005)修改吳安妮(2004)、Kaplan and Norton(2004)的架構，將平衡計分卡三個非財務構面對應各項無形資產，以人力資本、創新資本、流程資本、顧客資本各項投入作為無形資產投入研究項目，並以Ohlson(1995)的會計評價模式，觀察無形資產投入、人力資本、創新資本、流程資本、顧客資本對於公司評價是否具備攸關性。 實證結果發現，企業於生命週期初期對於各項無形資產的投入，對於資本市場而言都是具備價之攸關性的資訊。無形資產投入在成長與成熟期相比較時，並沒有顯著的差異，而企業於成長與成熟期投入無形資產相較於衰退期，資本市場皆有較高的評價。以創新資本而言，企業於成長期投入創新資本，資本市場的評價大於成熟期與衰退期，而成熟期評價也大於衰退期。以人力資本而言，企業於成長與成熟期投入人力資本，資本市場對於此項資訊的評價並沒有顯著差異，而成長期與成熟期相較於衰退期，皆有較高的評價。以流程資本而言，企業於成長期與成熟期間投入流程資本，資本市場並沒有顯著差異，而成長期與成熟期相較於衰退期，皆有較高的評價。以顧客資本而言，企業於成長期投入顧客資本與成熟期投入相比較，資本市場的評價並沒有顯著差異。而成長與成熟期投入顧客資本相較於衰退期，資本市場的評價皆較高。整體而言，企業於生命週期初期投入無形資產，資本市場皆給予較高的評價，而於企業生命週期晚期，無形資產投入的增加，資本市場並未給予較高的評價 / The purpose of this study is to explore whether the market values intangible asset investment of firm differently at different stage of life cycle. The stage of life cycle in which a firm belongs in determined by using Anthony and Ramesh(1992) model and is classified into growth, maturity and declining stage. This study uses Annie Wu(2004), Kaplan and Norton (2004) framework as amended by 薛健宏(2005) to partition the intangible asset into human capital, innovation capital, process capital and customer capital. Ohlson’s(1995) model is used to examine the relationship between the market valuation and each of the investment of total intangible asset, human capital, innovation capital, process capital and customer capital . The empirical results are as follow: 1. The information of total intangible asset investment at the growth stage is value relevant for capital market. 2. There is no difference between the market valuation of total intangible asset investment of growth stage and maturity stage. However, the market valuation is significant by different between the growth and maturity stage on the one side, and the declining stage on the other side. 3. The market valuation for the innovation capital investment at the growth stage is significant by higher than at the maturity and declining stage. The market valuation for the same investment at maturity stage is also higher than of the declining stage. 4. The market valuation for the human capital investment at the growth stage is the same as at the maturity stage. However, the market valuation for the human capital investment both at the growth stage and maturity stage are higher than at the declining stage.. 5. There is no difference between the market valuation of process capital investment at the growth stage and maturity stage. However, both the valuation at growth stage and maturity stage are higher than at the declining stage. 6. The market valuation to the customer capital investment at various stage is the same as for the process capital investment. An overall conclusion can be reached that market valuation for the investment in intangible asset at growth stage of business life cycle is higher than for the same investment at declining stage.

由於台灣近年來生育率有逐年下滑的趨勢，形成少子化的現象，少子化代表著未來人口可能逐漸變少，對於社會結構、經濟發展等各方面都產生重大的影響，因此此一課題值得深究。 本研究以文獻分析及深度訪談法來進行，首先利用文獻資料來分析影響生育意願的相關原因，包括人口結構變遷對總體經濟的影響、生育行為的相關理論、現實經濟的因素、婦女勞動參與等，並歸納整理後作為深度訪談的基礎。深度訪問以大台北地區12位已婚婦女為對象，藉由深入訪談來了解箇中原因，歸結出台灣目前超低生育率的原因所在。 本研究結果發現，目前婦女生育意願低落的原因，主要是第一：傳統養兒防老的觀念式微，女性生育自主意識的崛起；第二：受教育延長、晚婚是催化高齡少子的趨勢之一；第三：現實經濟的考量下，加上養兒不易，導致多數家庭因此將生小孩的數量轉往養育的品質；第四：家庭分工的不平均也是降低婦女生育的意願的重要原因之一；最後現階段的托育政策與制度的不完善，加上生育補助有限，誘因不足之下，因而無法提高婦女的生育意願。 依據研究發現本研究建議(一)強化家庭功能，以增加婦女的社會支援；(二)提高育兒補助並視嬰幼兒為未來國家的資產，以減緩少子化的趨勢；(三)政府應以人口優質及避免人口短缺的方向努力；(四)政府應積極擬訂鼓勵男性參與育兒及家務政策，並將養育責任，由兩性來共同承擔，以達到美滿家庭的目標；(五)加強改善婦女的經濟地位，鼓勵並積極輔導婦女就業及強化專業職能的訓練，不致因婚育而影響其勞動參與，以提高其生育意願；(六)政府應正視目前超低生育率的現象，設立專責機構並參考國外(如日本或法國)生育政策及托育制度，以提高國內生育率。 關鍵字：少子化、超低生育率、生育行為、生育意願 / In Taiwan, the rate of fertility has been continually in decline in recently year, which is called ‘the phenomenon of declining birth rate.’ It signifies a less future population and impacts on every aspects of our social structure and economic development. This, it is worthy of probing. This research is conducted with the method of literature review and in-depth interviews.It first analyzes via literature review those factors influencing the will of bearing children, such as the impact of the structural change of population on the macro economy, the theory of fertility behavior, considerations of livelihood, and the women participation in labor, etc. All those factors are inducted and sorted as the basis of in-depth interview. Then, the in-depth interview is conducted on 12 married women, penetrating on the cause of extremely low fertility rate in Taiwan. This research finds the reasons to cause the low rate of fertility are as below: First, the traditional idea is decline currently to have children caring the agedness. Meanwhile, the females are learning the independent consciousness to decide how many children they want in life. The second: high grade education & late marriage is one of the trends of declining birth rate with elder females. The third: taking consideration into the family’s economy as well as hard teaching on child, most families turn to focus on life quality instead of having kid's amount. The fourth: the heavy loading of housework on females is also the reason to reduce the will of bearing children. Finally, not only the current child care policy/system but also the limited subsidization by the government is not perfect to meet the family’s requirements; which are unable to promote the will of bearing children. Based on such research findings, I come up with six policy recommendations as follows to encourage our country’s bearing rate：(一) to enhance family function according to the research, with increment women of social support；(二) look after the kids as the country’s property to promote the subsidization of bearing children to reduce the declining birth rate；(三) government should forward to superior quality population, and to avoid the population runs short；(四) the government should actively draw up some bearing plans to encourage male’s participation (sharing evenly) on child care, housework & teaching responsibility in family; which is aimed to build a sweet home for couples；(五) to improve the female’s economic position. And, to encourage/guide women to work with complete working training for proper job arrangement, which will encourage their will of bearing children when woman gets independent incomes；(六) the government should notice the serious declining birth rate currently – i.e. not only to establish some responsible organizations, but also to refer successful growing policy and child care system from other countries (such as Japan, France) in order to raise the fertility rate in Taiwan..

A simple integrated assessment framework that gives rules for the optimal carbon price, transition to the carbon-free era and stranded carbon assets is presented, which highlights the ethical, economic, geophysical and political drivers of optimal climate policy. For the ethics we discuss the role of intergenerational inequality aversion and the discount rate, where we show the importance of lower discount rates for appraisal of longer run benefit and of policy makers using lower discount rates than private agents. The economics depends on the costs and rates of technical progress in production of fossil fuel, its substitute renewable energies and sequestration. The geophysics depends on the permanent and transient components of atmospheric carbon and the relatively fast temperature response, and we allow for positive feedbacks. The politics stems from international free-rider problems in absence of a global climate deal. We show how results change if different assumptions are made about each of the drivers of climate policy. Our main objective is to offer an easy back-on-the-envelope analysis, which can be used for teaching and communication with policy makers. / Series: Ecological Economic Papers

A simple integrated assessment framework that gives rules for the optimal carbon price, transition to the carbon-free era and stranded carbon assets is presented, which highlights the ethical, economic, geophysical and political drivers of optimal climate policy. For the ethics we discuss the role of intergenerational inequality aversion and the discount rate, where we show the importance of lower discount rates for appraisal of longer run benefit and of policy makers using lower discount rates than private agents. The economics depends on the costs and rates of technical progress in production of fossil fuel, its substitute renewable energies and sequestration. The geophysics depends on the permanent and transient components of atmospheric carbon and the relatively fast temperature response, and we allow for positive feedbacks. The politics stems from international free-rider problems in absence of a global climate deal. We show how results change if different assumptions are made about each of the drivers of climate policy. Our main objective is to offer an easy back-on-the-envelope analysis, which can be used for teaching and communication with policy makers.

This study addresses the declining enrollment conditions for an Associate of Arts Program at a private university. The problem this dissertation will address involves a need for increasing enrollment in the Associate of Arts (AA) in Early Childhood Education. The information about the program is currently not reaching the targeted population in order to raise awareness and in turn increase the enrollment in the program. The purpose of this project is to enable the enrollment service representatives, with the aid of their knowledge of recruiting the potential student population and information about the Associate of Arts in Early Childhood Education Degree (AA/ECE). The enrollment services representatives should be able to recruit and enroll new students in the program. The recommendations to effect dramatic enrollment changes in the program consist of the following: registration initiatives designed to focus on prospective students interested in the program, such as, recruiting calls from staff and offering direct assistance with registration, the development of a new database specially targeting prospective students, and a marketing and advertising campaign using traditional and social media to find new applicants. It also seeks to assess the impact the marketing and recruiting training will have on the staff and on the AA/ECE program.

No description available.

自貿易自由化及全球化以來,先進國家的教育「市場化」已成趨勢。此時教 育產業中的消費者-學生與其家長可依據其意願和偏好在眾多教育機構中來做 選擇,教育市場勢必逐漸走向「消費者」主導的競爭機制。近年來,全球少子化 議題延燒,台灣更在 2012 年創下全球最低生育率,其中幼托產業首當其衝。不 僅在幼兒就讀人數的逐年下降外,幼兒園的核心資源-幼教師亦因不斷增設的公 立幼兒園,嚴重的流失。 本研究即以幼兒園為研究主題,屬質性之個案研究,以個案公司-A 公司為 研究對象,並選擇同一教學法及規模相近之標竿公司作為比較基準,探討與個案 主體公司之經營現狀比較,並運用策略行銷 4C 模型中四項消費者心中產生之成 本-外顯單位效益成本、資訊蒐集成本、道德危機成本、專屬陷入成本作為架構, 進一步探討兩公司之現行策略中,與消費者心中主觀成本間所產生的落差,並依 據分析結果提出針對 A 公司未來發展策略之建議。 研究中發現私立幼兒園在營運模式上,應著重在服務模式及教學專業的精進, 以提升消費者心中的價值,得以降低其外顯單位效益成本(C1),並對消費者及內 部員工皆維持一致的產品定位,以降低資訊搜集成本(C2)及道德危機成本(C3); 最後因長期耕耘的品牌價值,與消費者建立起專屬資產,得以成為消費者最後的 選擇。最後,需同時洞察市場變化及風險,即時掌握學前教育政策,靈活彈性的 調整企業自身的狀態,達到永續經營的長程目標。 / Since trade liberalization and globalization, the marketization of education in advanced countries has become a trend. At this point in the education industry, consumers - the students and their parents can choose educational institutions in accordance with their wishes and preferences. Therefore, the education market is gradually moving toward the consumers-leading competition. In recent years, as the world's dramatically birthrate declining and continuing as a hot issue, Taiwan even reached a new record of world’s lowest fertility rate in 2012, which directly impacted private child-care industry. Not only declining number of children enrolled, but also increased turnover rate of the teachers due to new-established public preschools and day-care centers. The theme of this research aims at preschool industry, using the qualitative study on A company and choose a same approach and size as the benchmark company to discuss A company current operation situation. Besides, applying strategy marketing 4C model –Cost of External Unit Effectiveness(C1), Cost of Searching(C2), Cost of Moral Hazard(C3) and Cost of Engagement(C4), to further investigate the gap between corporate strategies and the consumers’ insight needs. Then propose suggestions of future development strategy to A company based on the analysis results. The study found that the business model of preschool should focus on client service systems and sophisticated teaching development in order to enhance the value of consumer insights, and to significantly reduce the external unit tcost-effectiveness (C1). In additions, given the consistent brand positioning to both consumers and internal teachers could effectively reduce the cost of searching (C2) and the moral cost (C3). In the end, as a result of a long-term cultivation of brand value to establish exclusive assets to clients, it spontaneously becomes the customer first choice with high royalty. Moreover, it is also suggested that people should keep high awareness to industrial changes and challenges, and timely review the government regulations to ensure sustainability of the company.

The economic evaluation of costs for remediation of montane spruce forest attacked by bark beetle in the different stage of decline (plots with actually living mature trees, plots with dead tree stand, wood is remaining in the ecosystem, plots with damaged stands, which were clear-cut, ten model plots) was made in the National Nature Park Šumava (Modrava model area) using resource equivalency method. Microclimatic characteristics (temperature and humidity development) measured ba dataloggers and communities of epigeic beetles (pitfall traps) were used as environmental metrics. Results indicate that the natural remediation of declined forest is economically most profitable. The microclimatic characteristics of plots with dead tree stand are most similar to the active forest. The species diversity, activity of beetles and frequency of relic species and species indicating virginal forest is higher in plots with dead tree stands. Based on these data we can resulted that the natural remediation of montane spruce forest is the most acceptable way both from biological and economical view (regeneration of ecosystem services of montane spruce forest).

Approved for public release, distribution is unlimited / This thesis analyzes adverse demographic trends in the European Union, including sub-replacement birthrates and increasing median ages. It investigates the implications of these trends for the EU's prospects for becoming a stronger and more influential actor in international affairs. Pressures arising from population trends in and near the EU could ultimately affect national and EU cohesion, governmental effectiveness, and social stability. Absent remedial measures, social programs in some EU countries will be unsustainable due to the mounting financial burden of pensions and health care for growing elderly populations. Such financial obligations hinder funding other national programs, including modernized military capabilities. Nationalism and national identity are at issue in immigrant integration and assimilation efforts. The role of population trends with regard to the growing threat of radical Islamic fundamentalism is explored. The thesis concludes with policy recommendations that might be considered to avert the looming economic, social, and security crises that may result from these demographic trends. In short, the security and financial consequences foreshadowed by the current demographic trends of an aging, economically weaker, and socially conflicted European Union could present dramatic implications for the vital national interests of the United States. / Lieutenant, United States Navy