Abstract Following the development of human economical activity, people have been gathering in the urban area. People¡¦s needs for space, environment, safety, convenience are increasing. People request not only just arrival at destination, but also a more comfortable, safer, more environment protection, more humanized transportation. So, for that reason, rolling stock transportation is becoming more and more important, and how to develop a comfortable, safe, environment - protective, humanized rolling stock is a very important issue today. Taiwan rolling stock market is very restrictive because it is close and small. Few people have studied in this field. For the coming 10 years, the situation will be changed because of the High Speed Railway system, Light Rail Track system, and Metro system. TRA Commuter system are flourishing. Also the government supports the Industrial Cooperation Program. In the Paper, I introduce the TQM concept from some Master such as Deming, Bill Creech, Crosby, Takuchi, and some TQM prize criteria, setting up a researching structure following the Bill Creech ¡§ Five Pillars of TQM¡¨, taking Saaty AHP (Analytical Hierachy Program) as a tool, consulting the expert of the rolling stock, seeking the priority of major factor of rolling stock researching quality management system.

The project "Loop Kindergarten" is designed a new mode for a kindergarten in Peking China. In my opinion and based on my own experience, Chinese children are always under quite high pressure and expectations, even during childhood. Even the attitude towards play is very different in China. Play center activities are also called guided play in western countries; on the contrary, it is called corner play in China. Play was seen as being conflict with learning, and thus as time wasting. That is why Chinese children are always lack of free play. In metropolis like Peking, children often don't have enough access to nature, unlike in Europe. Compared to Europe, nature in the middle of city is not under good conditions. How to provide a better environment for children to play in terms of nature is one of the main topics of my project My goal is to design a new mode of kindergarten that helps children have a better and happier childhood in terms of nature on the one hand, but also meets the needs from society on the other hand.

Dans un contexte de données industrielles et numériques, le développement d'un outil sur mesure pour une tâche particulière est couteux par de nombreux aspects. À l'inverse, l'adaptation d'outils génériques l'est également en particularisation (personnalisation, adaptation, extension, …), pour les développeurs comme pour les utilisateurs finaux. Nos approches visent à considérer les différents niveaux d'interactions pour améliorer l'exploitation des données fournies ou générées en collaboration.Les définitions et problématiques liées aux données dépendent le plus souvent des domaines dans lesquelles elles sont traitées. Pour ce travail, nous avons opté pour une approche holistique considérant ensemble des perspectives différentes. Le résultat est une synthèse des concepts émergeant montrant les équivalences d'un domaine à l'autre. La première contribution consiste à améliorer le marquage collaboratif de documents. Deux améliorations sont proposées par notre outil Coviz. (1) L'étiquetage des ressources est propre à chaque utilisateur qui organise ses vocables par une poly-hiérarchie nominative. Chacun peut considérer les concepts des autres par une relation de partage. Le système fournit également du contenu connexe via un moissonnage des archives ouvertes. (2) L'outil applique le concept de facette des données à l'interface puis les combine avec une recherche par mot-clé. Ce dernier point est commun à tous les utilisateurs, le système considère chacune des actions individuelles comme celles d'un groupe.La contribution majeure, confidentielle, est un framework baptisé DIP pour Data Interaction and Presentation. Son but est d'augmenter la liberté d'expression de l'utilisateur sur l'interaction et l'accès aux données. Il diminue les contraintes machines et logicielles en adjoignant une nouvelle voix d'accès direct entre l'utilisateur et les données disponibles, ainsi que des points d'« articulation » génériques. D'un point de vue final, l'utilisateur gagne en expression de filtrage, en partage, en maintien de l'état de sa navigation, en automatisation de ses tâches courantes, etc.Il a été testé en condition réelle de stress, de ressources et d'utilisation avec le logiciel KeePlace. Ce dernier a d'ailleurs été l'initiateur de cette thèse. / In the context of numeric data, the software development costs entail a number of cost factors. In contrast, adapting generic tools has its own set of costs, requiring developer's integration and final user's adaptation. The aim of our approach is to consider the different points of interaction with the data to improve the exploitation of data, whether provided or generated from collaboration.The definitions and problems related to data are dependent upon the domain from which the data come and the treatment that have been applied to them. In this work we have opted for a holistic approach where we consider the range of angles. The result is a summary of the emergent concepts and domain equivalences.The first contribution consists of improving collaborative document mark-up. Two improvements are proposed by out tool – Coviz –. 1) Resource tagging which is unique to each user, who organises their own labels according to their personal poly-hierarchy. Each user may take into consideration other users approaches through sharing of tags. The system supplies additional context through a harvesting of documents in open archives. 2) The tool applies the concept of facets to the interface and then combines them to provide a search by keyword or characteristic selection. This point is shared by all users and the actions of an individual user impact the whole group.The major contribution, which is confidential, is a framework christened DIP for Data Interaction and Presentation. Its goal is to increase the freedom of expression of the user over the interaction and access to data. It reduces the hardware and software constrains by adding a new access point between the user and the raw data as well as generic pivots. From a final point of view the user gains in expression of filtering, in sharing, in state persistence of the navigator, in automation of day-to-day tasks, etc.DIP has been stress tested under real-life conditions of users and limited resources with the software KeePlace. Acknowledgement is given to KeePlace who initiated this thesis.

L’un des objectifs de la microélectronique est de concevoir et fabriquer des SoCs de petites tailles, à moindre coût et visant des marchés tel que l’internet des objets. À matériel fixe sur lequel l’on ne dispose d’aucune marge de manœuvre, l’un des challenges pour un développeur de logiciels embarqués est d’écrire son programme de manière à ce qu’à l’exécution, le logiciel développé puisse utiliser au mieux les capacités de ces SoCs. Cependant, ces programmes n’utilisent pas toujours correctement les capacités de traitement disponibles sur le SoC. L’estimation et l’optimisation de la performance du logiciel devient donc une activité cruciale. A l’exécution, ces programmes sont très souvent victimes de l’apparition de cycles de gel de processeur dus à l’absence de données en mémoire cache. Il existe plusieurs approches permettant d’éviter ces cycles de gel de processeur. Par l’exemple l’utilisation des options de compilation adéquates pour la génération du meilleur code exécutable possible. Cependant les compilateurs n’ont qu’une idée abstraite (sous forme de formules analytiques) de l’architecture du matériel sur lequel le logiciel s’exécutera. Une alternative est l’utilisation des processeurs « Out–Of–Order ». Mais ces processeurs sont très couteux en terme de coût de fabrication car nécessites une surface de silicium importante pour l’implantation de ces mécanismes. Dans cette thèse, nous proposons une méthode itérative basée sur les plateformes virtuelles précises au niveau du cycle qui permet d’identifier les instructions du programme à optimiser responsables à l’exécution, de l’apparition des cycles de gel de processeur dus à l’absence de données dans le cache L1. L’objectif est de fournir au développeur des indices sur les emplacements du code source de son programme en langage de haut niveau (C/C++ typiquement) qui sont responsables de ces gels. Pour chacune de ces instructions, nous fournissons leur contribution au rallongement du temps d’exécution totale du programme. Finalement nous estimons le gain potentiel maximal qu’il est possible d’obtenir si tous les cycles de gel identifiés sont évités en insérant manuellement dans le code source du programme à optimiser, des instructions de pré–chargement de données dirigé par le logiciel. / One of microelectronics purposes is to design and manufacture small-sized, low-cost SoCs targeting markets such as the Internet of Things. With fixed hardware on which there is no possible flexibility, one of the challenges for an embedded software developer is to write his program so that, at runtime, the software developed can make the best use of these SoC capabilities. However, these programs do not always properly use the available SoC processing capabilities. Software performance estimation and optimization is then a crucial activity. At runtime, these programs are very often victims of processor data stall cycles. There are several approaches to avoiding these processor data stall cycles. For example, using the appropriate compilation options to generate the best executable code. However, the compilers have only an abstract knowledge (as analytical formulas) of the hardware architecture on which the software will be executed. Another way of solving this issue is to use Out-Of- Order processors. But these processors are very expensive in terms of manufacturing cost because they require a large silicon surface for the implementation of the Out-Of-Order mechanism. In this thesis, we propose an iterative methodology based on cycle accurate virtual platforms, which helps identifying precisely instructions of the program which are responsible of the generation of processor data stall cycles. The goal is to provide the developer with clues on the source code lignes of his program’s in high level language (C/C++ typically) which are responsible of these stalls. For each instructions, we provide their contribution to lengthening of the total program execution time. Finally, we estimate the maximum potential gain that can be achieved if all identified stall cycles are avoided by manually inserting software preloading instructions into the source code of the program to optimize.

The potential of small and micro-enterprises (SMEs) in promoting economic growth in both developed and developing countries is widely accepted and documented by both scholars and policy makers. Lack of access to sufficient financing for these SMEs, especially in developing countries, has been identified as a major bottleneck in realising this potential. Bank credit is one of the major ways of addressing the challenge of inadequate funding that exists in the SME sector. This study was undertaken in order to explore the experiences of bank loan officers and SME borrowers in credit extension to the SME sector in Uganda. The research methodology used multiple methods of data collection which enabled an element of triangulation to be built into the study design. Data was collected both from the supply-side (bank loan officers) and the demand-side (SME borrowers), and entailed unstructured and semi-structured interviews and a questionnaire survey of loan officer and SME borrower experience. Further data was collected through direct observation of the interactive interviews between loan officers and borrowers, which enabled a unique opportunity to enhance the understanding of experiences of loan officers and borrowers. This method offers a development of extant methodologies that have been used to assess bank lending to SMEs, typically indirect methods such as verbal protocols and hypothetical business plans. The supply-side findings suggest that, in addition to the bank lending guidelines and procedures, the organisational context in terms of institutional structure, borrower attributes (especially their knowledge of bank lending guidelines and procedures) and level of congruence between loan officers and organisational goals are important determining factors of credit flow to SMEs. This implies that the context in which lending guidelines are implemented is as vital as the application of these guidelines. Banks are, therefore, challenged to ensure a favourable organisational context in order to facilitate loan officer decisions. On the credit demand side, it was found that borrowers seek to play an active role in the lender-borrower relationship which, in turn, influences decisions made by loan officers. It was established that, in pursuit of this role, borrowers deliberately pre-plan loan requests in an effort to influence the results of the evaluation of their loan applications by loan officers. At times, borrowers intentionally manipulate the information they disclose to loan officers in order to enhance their chances of obtaining credit from banks. The findings also suggest that, in most cases, the borrowers with some knowledge of bank lending guidelines and procedures find it easier to access credit than their counterparts who lack this knowledge. With regard to women-owned SMEs, while there little evidence of ‘official’ discrimination against women-owned SMEs by bank lending policies, there are systematic, cultural, social and legal impediments that lead most women-owned SMEs to access lower levels of credit than their male counterparts. The study recommends that banks should design lending guidelines that integrate both supply and demand factors, instead of focusing only on supply factors like project viability and collateral availability. It is also recommended that banks should develop comprehensive training programmes for borrowers about all aspects of the lending transaction in order to positively influence them. It is further recommended that there should be more consultations with loan officers and borrowers in order to develop a mutually acceptable set of lending policies. This approach, which integrates bank management, loan officers and borrowers in drawing up lending guidelines and procedures, is likely to minimise information asymmetry in SME lending decisions and create a more conducive environment for promoting credit availability to the Ugandan SME sector.

Die Entstehung des Geldes weist in ihrem Verlauf Parallelen zu den Stufen der erweiterten maslowschen Bedürfnishierarchie auf. Es wird eine von Maslow selbst postulierte Flexibilität seines Konzept der Erfüllung von Bedürfnissen angenommen, bei der einzelne Stufen nicht vollständig erfüllt werden müssen, um die nächste zu erreichen oder als wichtig zu erkennen. Bedürfnisse eines höheren Abschnittes existieren unter Umständen bereits vor noch nicht vollständig befriedigten Wünschen eines vorausgehenden Abschnittes. Dieser Annahme wird die Entstehung des Geldes mit dem Zweck der Befriedigung spezieller, aus Maslows Hierarchie übernommener, Bedürfnisse entgegengestellt.

Dieser Beitrag basiert auf einer Planungshierarchie zur Produktionsplanung und -steuerung, die üblicherweise in der industriellen Praxis verwendet wird. In der Produktionsprogrammplanung werden meist deterministische Planungsparameter unterstellt. Tatsächlich sind insbesondere die Bedarfe zum Planungszeitpunkt nicht bekannt und somit unsicher. Zur Berücksichtigung dieser Unsicherheit wird in der aktuellen Forschung insbesondere die szenariobasierte robuste Optimierung verwendet. In diesem Forschungsvorhaben wird untersucht, wie eine robuste Produktionsprogrammplanung in einer solchen Planungshierarchie eingesetzt werden kann.

Dieser Beitrag basiert auf einer Planungshierarchie zur Produktionsplanung und -steuerung, die üblicherweise in der industriellen Praxis verwendet wird. In der Produktionsprogrammplanung werden meist deterministische Planungsparameter unterstellt. Tatsächlich sind insbesondere die Bedarfe zum Planungszeitpunkt nicht bekannt und somit unsicher. Zur Berücksichtigung dieser Unsicherheit wird in der aktuellen Forschung insbesondere die szenariobasierte robuste Optimierung verwendet. In diesem Forschungsvorhaben wird untersucht, wie eine robuste Produktionsprogrammplanung in einer solchen Planungshierarchie eingesetzt werden kann.

The pressing global demand to transform to a low-carbon business community, which is required by the urgency of mitigating climate change, significantly alters the operating procedures for carbon emitters and carbon revenue generators alike. Although agricultural activities are not considered as heavy carbon emission source, the increased public focus on climate change has catapulted the exploitation of sustainable agricultural land management mitigating strategies as intervention by the sector. Additionally, the focus on market-based mechanism to address climate change, which has led to the evolution of cap-and-trade schemes, makes the agricultural sector become a source of low-cost carbon offsets. However, the fact that cap-and-trade schemes in the agricultural sector are voluntary has resulted into not only very diverse farming practices but also diverse accounting practices. The consequences of the diversity practices are that, the impacts on financial performance and position are not comparable. Therefore, the overall objective of this study was to investigate the recognition, measurement and disclosure for cap-and-trade schemes in the agricultural sectors This study was conducted through literature reviews and empirical test. A qualitative research approach utilising constructivist methodology was employed. Primary data was collected in Kenya by administering three sets of semi-structured questionnaires to drafters of financial statements, loan officers and financial consultants. Secondary data involved content analysis of financial statements and reports of listed entities across the globe. It was established that proper accounting for cap-and-trade schemes adaptation activities is critical to the success of an entity’s environmental portfolio. Additionally, a model for valuing an organisation's carbon capture potential as suggested by this study enables entities to better report the impact of the adaptation activities on the financial performance and financial position. The outcome of this study enables entities to integrate the carbon capture potential on an entity sustainability reporting framework. / Colleges of Economic and Management Sciences / D. Phil. (Accounting Science)

Die Entstehung des Geldes weist in ihrem Verlauf Parallelen zu den Stufen der erweiterten maslowschen Bedürfnishierarchie auf. Es wird eine von Maslow selbst postulierte Flexibilität seines Konzept der Erfüllung von Bedürfnissen angenommen, bei der einzelne Stufen nicht vollständig erfüllt werden müssen, um die nächste zu erreichen oder als wichtig zu erkennen. Bedürfnisse eines höheren Abschnittes existieren unter Umständen bereits vor noch nicht vollständig befriedigten Wünschen eines vorausgehenden Abschnittes. Dieser Annahme wird die Entstehung des Geldes mit dem Zweck der Befriedigung spezieller, aus Maslows Hierarchie übernommener, Bedürfnisse entgegengestellt.:Vorwort.... 1 1 Bedürfnispyramide nach Maslow.... 1 2 Geldformen und deren Entsprechung in der Bedürfnispyramide nach Maslow.... 3 2.1 Geldentstehung.... 3 2.2 Warenhandel und physiologische Bedürfnisse.... 5 2.3 Gesellschaftliche Zwänge und Sicherheitsbedürfnisse/Bedürfnisse nach Zugehörigkeit und Liebe.... 6 2.4 Religion und Transzendenz.... 6 3 Grundlagen der Geldtheorie.... 8 4 Erscheinungsformen des Geldes.... 9 4.1 Hortgeld und Tauschgeld.... 9 4.2 Sachgeld und Symbolgeld.... 10 4.3 Gold.... 11 4.4 Papiergeld.... 12 5 Geldwirtschaft heute.... 12 6 Zusammenfassung.... 13 Literatur.... 15