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我國上市公司撤資行為之研究 / The Effects of Divestiture on Seller Firms' Operating Performance and Shareholders' Wealth: Taiwan Evidence江馥永, Chiang, Fu-Yung Unknown Date (has links)
本研究之研究目的旨在探討國內上市公司進行撤資活動對其股價與未來營運績效所產生的影響。研究期間為民國八十年一月一日至八十六年十二月三十一日,經搜集相關資料後共取得57個符合條件的撤資樣本。本研究以撤資宣告日前31日至宣告日前120日為市場模式之估計期,而以撤資宣告日前300日至宣告日後30日為事件觀察期,採用事件研究法分析撤資賣方公司的撤資宣告效果。除此之外,本研究亦以五日累積異常報酬為依變數,而以公司規模、撤資規模、撤資損益、公司財務狀況、股票市場多空為自變數進行橫斷面複迴歸分析,試圖找出影響累積異常報酬的因素,最後並利用簡單迴歸模型進一步比較公司撤資前後之營運績效是否有顯著差異,經由實證分析後得到以下研究結論:
一、撤資宣告對公司股價的變動具有顯著正面的影響,股東在公司宣告撤資期間可享有超額報酬。
二、我國上市公司在宣告撤資時,其撤資相對處分損益對股價的撤資宣告效果具有顯著正面的影響;至於撤資交易的規模大小則對股價的撤資宣告效果沒有顯著的影響。
三、我國上市公司在宣告撤資時,其撤資後有無清償債務對於股價的撤資宣告效果會有不同的影響。
四、公司進行撤資對其未來的營運績效沒有顯著正面的影響。顯示公司在進行撤資後,其營運績效沒有獲得大幅地改善。
最後,本研究以研究結論,分別針對政府、企業界、投資者及後續研究者提出一些建議,期盼這些建議能夠對於其從事相關決策、學術研究時有所助益。
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An Analysis of Off-grid, Off-pipe Housing in Six U.S. ClimatesMalhotra, Mini 2009 December 1900 (has links)
This dissertation addresses the issues of climate change and depletion of non-renewable resources of energy and water, and aims at eliminating the use of non-renewable resources of energy and water for the building operation in single-family detached residences in the U.S. With this aim, this study investigated the feasibility of the off-grid, off-pipe design approach in six climate locations across the U.S. to achieve self-sufficiency in a house for building energy, indoor water use, and household wastewater and sewage disposal using only on-site available renewable resources.
For the analysis, a 2,500 ft2, 2000/2001 International Energy Conservation Code standard reference house with typical building and usage characteristics was selected as the base case. The six U.S. climate locations included: Minneapolis, MN, Boulder, CO, Atlanta, GA, Houston, TX, Phoenix, AZ, and Los Angeles, CA. The renewable resources considered for this study included: solar radiation, wind, biomass for building energy needs; rainwater for indoor water use. In addition, the building site was considered for the disposal of household wastewater and sewage. The selected climate locations provided different scenarios in terms of base-case building energy needs and availability of renewable resources. Depending on these, energy and water efficiency measures were selected for reducing the building needs. For the reduced building needs, the sizing of systems for self-sufficiency was performed, including: solar thermal system for building’s space heating and water heating needs, photovoltaic and wind power systems for building’s electricity needs; rainwater harvesting system for indoor water needs; and septic system for the on-site disposal of household wastewater and sewage. In this manner, an integrated analysis procedure was developed for the analysis and design of off-grid, off-pipe homes, and was demonstrated for six U.S. climate locations.
The results of the analysis indicated that achieving self-sufficiency for energy, water and sewage disposal was possible is all climates provided the systems for the collection and storage of renewable resources were large. On the other hand, the utilization of these systems was small for locations, where the year-to-year and seasonal variations in the weather conditions and availability of climate resources was large. For increased system utilization, minimization of the peak building needs, utilization of harvested energy for secondary purposes, and considering alternative systems for such applications are preferred.
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Study of dynamic effects in microparticle adhesion using Atomic force microscopyKaushik, Anshul 17 February 2005 (has links)
The adhesion and removal of particles from surfaces is a contemporary
problem in many industrial applications like Semiconductor manufacturing,
Bioaerosol removal, Pharmaceuticals, Adhesives and Petroleum industry. The
complexity of the problem is due to the variety of factors like roughness,
temperature, humidity, fluid medium etc. that affect pull-off of particles from
surfaces. In particle removal from surfaces using fluid motion, the dynamic effects
of particle separation will play an important role. Thus it is essential to study the
dynamic effects of particle removal. Velocity of pull-off and force duration effects
are two important dynamic factors that might affect pull-off. Particle adhesion
studies can be made using the Atomic Force Microscope (AFM). The velocity of
pull-off and force duration can be varied while making the AFM measurements.
The objective of the current work is to obtain the dependence of pull-off force on
pull-off velocity. Experiments were conducted using AFM and the data obtained
from the experiments is processed to obtain plots for pull-off force vs. particle size
and pull-off force vs. pull-off velocity. The pull-off force is compared with the predictions of previous contact adhesion theories. A velocity effect on pull-off force
is observed from the experiments conducted.
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How to handle boil-off gases from LNG trucksGunnarsson, Linda, Helander, Erik January 2015 (has links)
This master thesis project aims to investigate the circumstances of boil-off for heavy vehicle transports, using LNG as fuel, and suggest possible ways of handling these gases otherwise released into the atmosphere. LNG, Liquefied Natural Gas, is when natural gas is cooled below its vaporisation point, turning it into liquid phase which is a much more dense way of storing and transporting the fuel. Trucks running on LNG store their fuel in super insulated tanks, but some heat are transferred to the fuel anyway, causing it to vaporise at a steady rate. During driving of these trucks, this vaporised gas is consumed and the pressure are kept at a certain level of 10 bar. Once the truck is turned off, consumption stops and the pressure starts to increase. After a period of standstill, normally several days, the pressure within the tank has increased to 16 bar where a valve opens to release gas from the tank. This is a safety feature, causing the pressure not to increase further creating hazards. While natural gas, mostly containing methane, is released, fuel is lost and an environmentally unfriendly substance is let out into the atmosphere. This should be avoided, to improve the environmental aspects of using LNG as a fuel for trucks, which most likely will be regulated by laws yet to come. Since the release of boil-off gases rarely should happen during the regular use of these trucks, but a system handling these gases should work at any time and place, a cheap and lightweight unit are to be fitted to these trucks. Equipment already on the truck should be used as much as possible, keeping additional costs and weight low. The only practical way of storing this gas, which is the most resource efficient way of handling these boil-off gases, is to re-liquefy it and transferring it back to the usual LNG tank on the vehicle. The second best option is to consume the gas, making it less environmentally unfriendly. While consuming the gas, as much as possible of its energy should be utilised as electricity and heat. Preferably, electricity should be produced as much as possible, charging the batteries on the truck, decreasing the fuel consumption while running and increasing the lifespan of the batteries. The most efficient way of managing the heat generated is to distribute it to the coolant system on the truck, providing it to the engine and several other components. Distributing the energy is also a matter of safety, as very hot areas otherwise might cause risks of fire. The most simple concept, that is easiest to implement in the near future, is to use a burner similar to the auxiliary diesel heaters fitted to some trucks today. This consumes fuel, generating heat to the coolant system. An additional cooler is needed, to cool of excess heat from the system keeping the temperatures to a certain level. Using this system for an extensive period of time needs an external power supply, since no electricity is generated from consuming the gas. Other technologies that could be used in the future, also generating electricity, is thermoelectric generators and solid oxide fuel cells. These are technologies now being further developed and adapted to the industry of vehicles. These technologies are especially interesting when they are implemented to these trucks for use within other systems as well, for instance utilisation of the heat within exhaust gases. A small scale re-liquefaction unit mounted to the truck is however seen as the most resource efficient solution, making it possible to keep using the gas for it intended purpose of propelling the trucks forward. This technology has to be made more compact, adapting it to the use on a truck.
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MIC Distributions and Epidemiological Cut-off Values for Azithromycin in Neisseria gonorrhoeae as Determined by Agar DilutionLupoli, Kathryn A 18 December 2013 (has links)
Background: Clinical breakpoints and epidemiological cut-off values for N. gonorrhoeae azithromycin antimicrobial susceptibility testing have not been established. This study utilized existing minimum inhibitory concentration (MIC) data from CDC’s Gonococcal Isolate Surveillance Project (GISP) to establish epidemiological cut-off values for azithromycin and N. gonorrhoeae as determined by agar dilution.
Methods: MIC distributions for the pooled dataset and each data year (2005-2012) were constructed. Epidemiological cut-off values were calculated using two methods. Method 1 considers the wild-type MIC distribution, the modal MIC for the distribution, and the inherent variability of the test (±1 twofold-dilution). Method 2 defines the epidemiological cut-off value as two twofold-dilutions higher than the MIC50.
Results: Taking into consideration the wild-type MIC distributions and the inherent variability of the test, the epidemiological cut-off value chosen for the pooled dataset and each data year using Method 1 was ≤1.0 µg/mL. The MIC50 for the pooled dataset and each data year was 0.25 µg/mL. Two twofold-dilutions higher than the MIC50 (0.25 µg/mL) for the pooled dataset and each data year was 1.0 µg/mL.
Discussion: The epidemiological cut-off values chosen using Methods 1 and 2 (≤1.0 µg/mL) were identical for the pooled dataset and each data year, indicating the epidemiological cut-off value has not changed from 2005-2012. The epidemiological cut-off value for N. gonorrhoeae azithromycin agar dilution antimicrobial susceptibility testing established during this study can be used to help set clinical breakpoints and identify isolates with reduced susceptibility to azithromycin.
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Evolution of ORV trails in the Little Sahara Recreation Area, Utah, 1952-1997Dunfee, Scott E. January 2008 (has links)
Thesis (M.A.)--Ohio University, November, 2008. / Title from PDF t.p. Includes bibliographical references.
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Modeling water quality impacts of off-road vehicles in forested watershedsBrodbeck, Christian John, McDonald, Timothy P. Brown, D. A. January 2005 (has links) (PDF)
Thesis(M.S.)--Auburn University, 2005. / Abstract. Vita. Includes bibliographic references (p.86-89).
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Evaluation of soil effects on soil erosion on off-road Vehicle trails using WEPPMelton, Jonathan Donald, McDonald, Timothy P., Zech, Wesley C., January 2008 (has links) (PDF)
Thesis (M.S.)--Auburn University, 2008. / Abstract. Vita. Includes bibliographical references (p. 54-58).
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Vermarktung von Innovationen durch Spin-offs empirische Analyse von Unternehmensgründungen aus der öffentlichen ForschungMauroner, Oliver January 2009 (has links)
Zugl.: Jena, Univ., Jena, Diss., 2009
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Frequência de prescrições de medicamentos off label e não licenciados para pediatria na atenção primária à saúde no município de Viamão no Rio Grande do SulGonçalves, Marcele Giacomin January 2014 (has links)
Objetivos: Determinar a frequência de prescrições de medicamentos off label e não licenciados para pediatria na Atenção Primária à Saúde do município de Viamão, no Rio Grande do Sul. Método: Estudo descritivo, analisando prescrições de 323 pacientes emitidas de Agosto a Dezembro de 2012 em duas unidades de atenção primária do Sistema Público de Saúde do município de Viamão, no Rio Grande do Sul. Resultados: Durante o período estudado obteve-se a prescrição de 731 medicamentos e houve frequência de 31,7% de medicamentos prescritos off label, especialmente anti-histamínicos e antiasmáticos (32,3% e 31,5%, respectivamente). O principal tipo de prescrição off-label foi dose (38,8%), seguida de idade (31,5%) e de frequência de administração (29,3%). Com relação à prescrição off label de dose, foi mais frequente a sobredose 93,3% do que a subdose 6,7%. Não foram encontradas prescrições de medicamentos não licenciados. Discussão e Conclusão: As dificuldades relacionadas às pesquisas com crianças propiciam a prescrição de medicamentos off label, prática que, apesar de não ser ilegal, gera insegurança em relação aos possíveis efeitos adversos em uma população com características peculiares como a pediátrica. O estudo mostrou que esta prática é comum na Atenção Primária a Saúde em uma cidade do Rio Grande do Sul, a exemplo de pesquisas em cidades europeias. Este é o primeiro estudo que analisa a frequência de prescrição de medicamentos off label no âmbito ambulatorial do Sistema Único de Saúde no país e espera-se que possa contribuir para a busca de alternativas que promovam o uso racional de medicamentos na pediatria. / Objectives: To determine the frequency of prescriptions for off label and unlicensed medicines for pediatrics at Viamão Primary Health Care in Rio Grande do Sul. Method: Descriptive study analyzing prescriptions of 323 patients, issued from August to December 2012, in two primary care units of Viamão Public Health System in Rio Grande do Sul. Results: During the study period 731 prescription drugs were observed. Off label frequency was 31.7%, especially antihistamines and anti-asthmatic prescriptions (32.3% and 31.5%, respectively). The main type of off-label prescribing was dose (38.8%), followed by age (31.5%) and frequency of administration (29.3%). Regarding the prescription off label of dose, was more frequent overdose (93.3%) than underdose (6.7%). No prescriptions for unlicensed medicines were found. Discussion and Conclusion: The difficulties related to research with children favor prescription drugs off label, a practice that is not illegal, but may produce adverse effects in a population with unique characteristics such as pediatric. The study showed that this practice is common in Primary Health Care in a city in Rio Grande do Sul, as it is in Europe, as reported by other researches. This is the first study that analyzes the frequency of off-label prescribing of drugs in outpatient under the National Health System in Brazil and it is expected to be able to contribute to the search for alternatives that promote rational drug use in pediatrics.
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