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In this thesis, we present efficient deterministic algorithms for polynomial matrix computation problems, including the computation of order basis, minimal kernel basis, matrix inverse, column basis, unimodular completion, determinant, Hermite normal form, rank and rank profile for matrices of univariate polynomials over a field. The algorithm for kernel basis computation also immediately provides an efficient deterministic algorithm for solving linear systems. The algorithm for column basis also gives efficient deterministic algorithms for computing matrix GCDs, column reduced forms, and Popov normal forms for matrices of any dimension and any rank. We reduce all these problems to polynomial matrix multiplications. The computational costs of our algorithms are then similar to the costs of multiplying matrices, whose dimensions match the input matrix dimensions in the original problems, and whose degrees equal the average column degrees of the original input matrices in most cases. The use of the average column degrees instead of the commonly used matrix degrees, or equivalently the maximum column degrees, makes our computational costs more precise and tighter. In addition, the shifted minimal bases computed by our algorithms are more general than the standard minimal bases.

In this thesis, we present efficient deterministic algorithms for polynomial matrix computation problems, including the computation of order basis, minimal kernel basis, matrix inverse, column basis, unimodular completion, determinant, Hermite normal form, rank and rank profile for matrices of univariate polynomials over a field. The algorithm for kernel basis computation also immediately provides an efficient deterministic algorithm for solving linear systems. The algorithm for column basis also gives efficient deterministic algorithms for computing matrix GCDs, column reduced forms, and Popov normal forms for matrices of any dimension and any rank. We reduce all these problems to polynomial matrix multiplications. The computational costs of our algorithms are then similar to the costs of multiplying matrices, whose dimensions match the input matrix dimensions in the original problems, and whose degrees equal the average column degrees of the original input matrices in most cases. The use of the average column degrees instead of the commonly used matrix degrees, or equivalently the maximum column degrees, makes our computational costs more precise and tighter. In addition, the shifted minimal bases computed by our algorithms are more general than the standard minimal bases.

The main question this dissertation addresses is which sermon forms are the most befitting for effective and communicative preaching within the context of the Korean church. The background to this question being the fact that most of the Korean sermons are structured according to the traditional method, namely a three-point sermon structure. It seems that no real analysis has been made of the hearers, as well as the different styles of worship being encountered in the Korean church. This leads to the fact that sermons (sermon forms) are structured in such a manner that the hearers are unable to follow either the sermon’s content or the sermon’s movements. This results in the preacher experiencing a lack of communication during his/her preaching/sermons. Before climbing on the pulpit all preachers should pay attention to creative sermon forms and styles, in order to be conducive to effective communication. This study deals with four main focus areas. Firstly, it is necessary to study different sermon forms and also to undertake a comparative analysis of the historical development of sermon forms in the South Korean Churches (SKC) and in US churches. In South Korea the sermon form has a more traditional feature, which is still present up till today in the local SKCs. Secondly, the preacher should be able to construct as well as use two different approaches in order to promote the most effective and communicative sermon: (1) induction, deduction and interduction, (2) analysis of the hearers within their present context. Thirdly, in this thesis five sermon forms have been discussed: (1) topical form, (2) textual sermon form, (3) expository sermon form, (4) narrative sermon form, (5) homily sermon form. Having discussed these forms, the aim was then to find a more useful and suitable sermon form. The choice was eventually made in favour of the multi-sermon form: multi-topical, multi-textual, multi-expository, multi-narrative and multi-homily sermon form. Fourthly, the preacher must be acquainted with the characteristics of the current worship patterns of the hearers attending the service: (1) dawn worship, (2) Wednesday evening worship, (3) Friday evening worship, (4) Sunday morning worship, (5) Sunday evening worship. / Thesis (PhD (Practical Theology))--University of Pretoria, 2006. / Practical Theology / unrestricted

Turnkey contract is a commonly used form of contract for procurement of projects, however not so common when it comes to rail infrastructure, because railway installations are so complex and makes greater demands on availability and traffic safety. Performance contracts have occurred in railway projects for a long time. The Swedish Transport Administration has received directives from the government to push for increased productivity and increased degree of innovation in the construction industry. The Swedish Transport Administration has the ambition to transform its role as a client to create the conditions for the market and its driving forces for increased innovation and productivity by handing over a greater commitment and responsibility to the contractors. A strategic primary focus is to increase the proportion of turnkey projects within the construction industry. Contracts relating to investments between 25-500 million will be procured through turnkey projects. The purpose of this report is to identify how the market views the specifications with emphasis on object-specific technical description, its calculability, structure and clarity. The section that has been analyzed in this report is the construction of the freight line between Stenkumla - Dunsjö that is part of the whole distance between Hallsberg - Degerön. Interviews were conducted with entrepreneurs who have participated in the bidding contest. The purpose of the interviews was to get the contractors' views on the specifications that can be taken into account in future projects. Responses will be analyzed by the Swedish Transport Administration and taken into account for the development of future specifications in turnkey contracts for the construction industry. OTB for the route Stenkumla - Dunsjö, entrepreneurs are not allowed to come up with innovative solutions, since the specifications contain many technical solutions specified by the Swedish Transport Administration. The contractors want more freedom in the specifications in order to provide innovative solutions. One reason that there are many technical solutions in this project is because, the project was meant to be procured as performance contract and Traffic Authority had already planned a lot before they decided to purchase it as Turnkey contract. / Totalentreprenader är vanligt förekommande entreprenadformen vid upphandling av projekt dock inte så vanligt när det gäller järnvägsanläggningar eftersom järnvägsanläggningar är så komplexa och ställer större krav på tillgänglighet och trafiksäkerhet. Utförandeentreprenader har varit entreprenadformen som har förekommit vid järnvägsprojekt under en längre tid. Trafikverket har fått direktiv från regering att verka för ökad produktivitet och ökad innovationsgrad i anläggningsbranschen. Trafikverket har som ambition att förändra sin roll som beställare för att skapa förutsättningar för marknaden och dess drivkrafter till ökas innovation och produktivitet genom att överlämna ett större åtagande och ansvar till entreprenörerna.   En strategisk huvudinriktning är att öka andelen totalentreprenader inom anläggningsbranschen. Entreprenader som avser investeringar mellan 25 – 500 Mkr ska 50 % av entreprenaderna upphandlas genom totalentreprenader. Syftet med denna rapport är att kartlägga hur marknaden ser på förfrågningsunderlaget med tonvikt på det objektspcifik tekniska beskrivningen, dess kalkylbarhet, struktur och tydlighet. Sträckan som har i denna rapport analyserat är byggnationen av godsstråket mellan Stenkumla – Dunsjö som är en del av hela sträckan mellan Hallsberg – Degerön. Intervjuer har utförts med entreprenörerna som har deltagit i anbudstävlingen. Syftet med intervjuerna har varit för att få entreprenörernas synpunkter på förfrågningsunderlaget som kan tas hänsyn till i kommande projekt.  Svaren kommer analyseras av Trafikverket och tas i hänsyn till utvecklingsarbetet av framtida förfrågningsunderlag inom totalentreprenader för anläggningsbranschen. OTB för just sträckan Stenkumla – Dunsjö, tillåts inte entreprenörerna komma med innovativa lösningar eftersom förfrågningsunderlaget innehåller många tekniska lösningar som angivits av Trafikverket. Entreprenörerna vill ha mer frihet i förfrågningsunderlagen för att kunna bidra med innovativa lösningar. En anledning till att det finns många tekniska lösningar i detta projekt är att det finns en beslutad järnvägsplan. Järnvägsplanen styr utformningen av anläggningen.

為順應國際趨勢，提升我國會計師事務所之永續經營能力，會計師法修正草案針對事務所組織型態做出重大調整，增設法人事務所，增加相關配套措施，並研擬訂定最高責任上限。 本研究透過問卷調查的方式，以執業會計師以及報表使用人兩者不同的角度，分別了解法人事務所就雙方立場而言之可行性，以及應具備配套措施之看法。 實證結果顯示，受試者對成立法人事務所平均持同意看法，雙方看法有顯著差異，執業會計師平均同意程度較高。受試者對法人事務所應採取之配套措施普遍同意，以應揭示有限責任地位、強制投保責任險及提撥法定盈餘公積之同意程度最高。雙方除就法人事務所應限制設立條件、提撥法定盈餘公積並於清算過程保全資產、擬定風險管理策略、設立賠償責任上限及加重會計師相關刑事責任之同意程度顯著不同外，其餘規範要件同意看法無顯著差異。 / In order to follow the international tendency and enhance the ability of going–concern of Taiwan’s CPA firms, the revised Certified Public Accountants Act has legalized CPA firms in legal form of corporation. Otherwise, the revised Certified Public Accountants Act has also added some related indispensable conditions and has set the upper limit of the legal liability. The paper attempts to examine the issue by surveying certified public accountants and financial statements users to figure out their perceptions about the feasibility of the incorporated firms and the necessity of the conditions. According to the empirical results, the most of the respondents agree about the feasibility of the incorporated firms. The CPAs’ viewpoints are significant different from the financial statements users’. Most of the respondents also agree about the indispensable conditions, especially to the limited liability situation disclosure and the compulsory liability insurance. There are no significant different views between the CPAs and the financial statements users except to add the establishing limitations, to set aside the legal reserve, to plan the risk management strategies, and to place the upper limit of the legal liability.