A multinational enterprise may adopt a tax avoidance mechanism under the contribution of paid-in capital to its subsidiary in Taiwan is decreased, while increasing its loans to the subsidiary as much as possible. This may result in the minimization of the taxable income of the subsidiary through the increase in interest expense deduction of the subsidiary. Under such an arrangement, non-deductible dividend payments are replaced with deductible interest payments. Anti-thin capitalization that was originated from the arm's length principle is adopted from Article 9(1) of the OECD Model Tax Convention. Many countries set a fixed debt-equity ratio as a safe harbor to anti-tax avoidance. In this paper, we use factor analysis to find the optimal debt-equity ratio under the optimal capital structure model. The purpose of this study is to find an optimal debt-equity ratio and propose suggestions in order to revise the law and advance tax system.

Kaohsiung has positioned itself vis-à-vis Mainland China which is situated in East Asia and has embraced two rapidly increasing global commercial centers: one of the massive cities group of Greater Hong Kong, including Hong Kong, Shenzhen, Guangzhou, Zhuhai and Macau and the other, Greater Shanghai, including Shanghai, Wuxi, Suzhou, Nanjing, and Ningbo. It is estimated that by 2020 the development of the coastal areas of Southeast Mainland China and the Yangtze River Delta will bring a second wave of rapid economic growth. Utilizing such a massive market power and regardless an economic integration via a CEPA formation, a West coastal economic area model or a shared market model across the Taiwan Strait, Kaohsiung should deem it important to seize the opportunity and function as a pioneer for direct cross-strait transportation with its advantageous position in the above-mentioned area. It should join the ensuing market and, through the massive market power of a harbor city, strengthen its advantages to attract more students from Mainland China to study in Kaohsiung. It is hoped that those who come to study in Kaohsiung will recognize Kaohsiung¡¦s advantageous position and learn democracy at campus and how to tolerate multi-culturalism. Moreover, it is hoped that through interpersonal interactions they will see Kaohsiung as their dwelling place for their work and life and subsequently utilize the city as a nexus point to reach the rest of the world. Employing the research method of Interactive Management (IM), the present study conducted two interactive symposiums on researching how to enhance the human resources in Kaohsiung in the aftermath of the direct cross-strait transportation. The participants to the interactive symposiums have come up with 12 strategies as the prerequisite preparations for the ultimate purpose of the symposiums ¡V to enhance the economic development of Kaohsiung and to attract high-quality human power to move to and dwell in Kaohsiung in order to contribute to the development of Kaohsiung. Concerning the issue of recruiting the students of Mainland China to receive the higher education in Kaohsiung, the result of the study indicates that the symposium participants demonstrate a higher degree of consensus on 1) how the universities and colleges in Kaohsiung should enhance their competitiveness and 2) a mutual recognition of the academic certificates as the most important pre-condition of the communication of the higher education across the strait. Moreover, in the second interactive symposium, in spite of the escalation of opinion diversion, it also shows that the symposium participants gradually adjusted their individual opinions to respecting and understanding others¡¦ opinions. Subsequently, a consensus was reached through brainstorming, independent thinking, rational debating and publicly opinion-expressing.

A prevalence of 76% and a mean intensity of 42.7 Anisakis simplex was found in harbour porpoises (Phocoena phocoena) (N = 78) by-caught in cod gill nets set by fishers from the Gaspe area in summer 1993. No young-of-the-year porpoises (N = 12) were infected. Prevalence and mean intensity among immature and adult porpoises as well as between sexes and length-classes were not significantly different. Anisakis simplex was present in the three stomach compartments of harbour porpoises. Adult stages were proportionately less abundant in the main and pyloric stomachs than the forestomach. Percent intensity of A. simplex was influenced by maturity of harbour porpoises. Gravid female A. simplex contained up to 818,000 eggs. Egg number was highly correlated with worm uttering volume. Density effects were not demonstrated, possibly due to high variability of egg number, total length, uterine and total worm volume between parasites from each stomach and between stomachs of harbour porpoise.

Thesis (M.A.)--Southern California College, 1990. / Abstract. Includes bibliographical references (leaves 83-88).

Thesis (M. Sc.)--University of Hong Kong, 2000. / Includes bibliographical references (leaves 130-135).

Thesis (M. Sc.)--University of Hong Kong, 1997. / Includes bibliographical references (leaf 176-179).

Thesis (M. Sc.), Memorial University of Newfoundland, 1999. / Bibliography: p. 169-179.

Thesis (Ph. D.)--Massachusetts Institute of Technology and Woods Hole Oceanographic Institution, 2005. / Includes bibliographical references (p. 229-238).

No description available.

The harbor porpoise is considered a threatened species in Swedish waters. A full understanding of its ecology and relationship to other species is important when designing effective conservation plans. This thesis aims to investigate the relationships between harbor porpoises and their prey by comparing the acoustic activity patterns of harbor porpoises and the movement patterns of some of their prey species available at Kullaberg, Sweden. For this purpose, the scientific literature of porpoise and fish activity patterns has been reviewed. Results show that harbor porpoises may follow vertically migrating herring, but further studies are needed to confirm this. It is also possible that the activity pattern of porpoises does not follow exactly the movements of a certain species of prey, but that they rather feed upon several species, and therefore change their behavior accordingly throughout the diurnal cycle.