The share of corporate saving in total saving in South Africa has increased during the past four decades. In this dissertation various economic theories are examined in order to try to explain this change and to determine the possible implications of this change. The conclusion is that the relationship between the investment decision of companies and their savings decision is governed by the determinants of the financing choice of firms. These include cost, risk, control and availability. If, because of these factors, firms prefer to finance investment with retained earnings, there is a relationship between investment and the level of corporate saving. The degree to which the investment decision is dependent on the availability of internal financing will determine the importance of the level of corporate saving in a country. / Oor die afgelope vier dekades het die aandeel van maatskapybesparing in die totale besparing in Suid-Afika toegeneem. In hiersie vehandeling word veskillende ekonomiese teoriee ondersoek ten einde hierdie verandering te probeer veklaar en te probeer vasstel wat die implikasies van hierdie veandering is. Die gevolgtrekking waartoe gekom word, is dat die verband tussen die investeringsbeleid en die maatskappye se besparingsbesluit bepaal word deur faktore wat die finansieringskeuse van die firmas beinvloed, naamlik koste, risiko, beheer en beskikbaarheid. Indien hierdie faktore daartoe lei dat die maatskapye verkies om investering met terruggehoue bespaaring the finansier, is daar 'n verband tussen investering en die vlak van maatskappybesparing. Die mate waarin die investeringsbesluit afhanklik is van die beskikbaarheid van interne finansiering, sal bepaal hoe belangrik die vlak van maatskappybesparing in 'n land is. / Economics and Management Sciences / M.Com.

Fundação de Amparo à Pesquisa do Estado do Rio de Janeiro / Para reabilitar a ausência de um elemento dentário posterior, as próteses parciais fixas (PPF) com retentores intracoronários são uma alternativa aos implantes osseointegrados. O objetivo deste estudo foi avaliar a distribuição de tensões nessas próteses com três combinações de materiais: cerâmica de zircônia parcialmente estabilizada por ítria (ZPEI) revestida por cerâmica de fluorapatita (α), cerâmica de dissilicato de lítio (β) ou compósito fibrorreforçado (γ). Na composição α, foram analisadas a presença ou ausência da cerâmica de revestimento na parede cervical das caixas proximais e três variações na área total da seção transversal dos conectores (4 mm de largura x 3,2, 4,2 ou 5,2 mm de altura). Em 8 modelos bidimensionais de elementos finitos, uma carga vertical de 500 N foi aplicada na fossa central do pôntico e as tensões principais máximas (tração) e mínimas (compressão) foram apontadas em MPa. Inicialmente foram avaliados os 6 modelos com PPF de ZPEI e suas variações. Os maiores valores das tensões de tração foram encontrados no terço cervical dos conectores. Quando presente nestas regiões, a cerâmica de revestimento recebeu tensões acima do limite de sua resistência à flexão. Na comparação entre os modelos sem cerâmica de revestimento na parede cervical das caixas proximais, mesmo aquele com conectores de 3,2 x 4 mm, cuja infraestrutura apresentava 2,5 x 3 mm, poderia ser recomendado para uso clínico. Altos valores de tensões de compressão foram registrados entre o terço oclusal e médio dos conectores, correspondente à união entre as cerâmicas, o que poderia ocasionar, devido à flexão, falhas adesivas. Posteriormente, o modelo de ZPEI com a cerâmica de fluorapatita ausente da parede cervical das caixas proximais e área total dos conectores de 4,2 x 4 mm foi comparado aos dois outros materiais com conectores de mesma área. Na PPF de dissilicato de lítio, os valores representaram uma provável violação do limite de sua resistência à flexão. A PPF de compósito fibrorreforçado apresentou tensões bem abaixo do limite de resistência à flexão de sua infraestrutura, mas, como no modelo de ZPEI, tensões compressivas se concentraram com alto valor entre o terço oclusal e médio dos conectores, local de união entre a resina composta e a infraestrutura de fibras. Os resultados mostraram que a cerâmica de dissilicato de lítio e a presença da cerâmica de fluorapatita na parede cervical das caixas proximais deveriam ser contraindicadas para a condição proposta. Parece viável uma área de conectores na infraestrutura de ZPEI com no mínimo 2,5 x 3 mm. A PPF de compósito fibrorreforçado apresenta resistência estrutural para a situação estudada, mas, como também aquelas compostas de ZPEI, aparenta ter como pontos fracos a adesão entre a infraestrutura e o material de cobertura e a própria resistência deste último. / Inlay-retained fixed partial dentures (IRFPD) are an alternative to osseointegrated implants to replace a single missing posterior tooth. The aim of this study was to evaluate the stress distribution within these prostheses with three material combinations: yttria-tetragonal zirconia polycrystal (Y-TZP) ceramic veneered with fluorapatite ceramic (α), lithium-disilicate ceramic (β) or fiber-reinforced composite (γ). In composition α, an analysis was conducted on the presence or absence of the veneering ceramic on the cervical wall of the proximal boxes and three variations in the total area of the connectors cross-section (4 mm in width x 3.2, 4.2 or 5.2 mm in height). In 8 two-dimensional finite element models, a vertical load of 500 N was applied on the central fossa of the pontic. Maximum (tension) and minimum (compression) principal stresses were then shown in MPa. First, the 6 models with Y-TZP fixed partial dentures (FPD) and their variations were evaluated. The highest values of tensile stresses were found at the cervical third of the connectors. When present in these regions, the veneering ceramic received stresses beyond its flexural strength limit. In the comparison among models without veneering ceramic on the cervical wall of the proximal boxes, even the model with connectors of 3.2 x 4 mm, whose framework presented 2.5 x 3 mm, could be recommended for clinical use. High values of compressive stresses were recorded between the middle and occlusal thirds of the connectors, corresponding to the juncture of the ceramics. Owing to flexure, these stresses might lead to adhesive failures. Then, the Y-TZP model without fluorapatite ceramic on the cervical wall of the proximal boxes and total connector area of 4.2 x 4 mm was compared to the other two materials with connectors of the same area. For the lithium-disilicate FPD, the observed values would probably exceed its flexural strength limit. The fiber-reinforced composite FPD presented stresses far below the flexural strength limit of its framework, but, as observed in the Y-TZP model, high values of compressive stresses were concentrated between the middle and occlusal thirds of the connectors, where the juncture of the composite and the fiber framework is located. The results showed that the use of lithium-disilicate ceramics and the presence of fluorapatite ceramics on the cervical wall of the proximal boxes should be contraindicated for the condition proposed. A minimum of 2.5 x 3 mm for the connector area of the Y-TZP framework seems viable. The fiber-reinforced composite FPD presented structural resistance for the situation studied but, as was also the case of the Y-TZP fixed partial dentures, its weak points seem to be the adhesion between the framework and the veneering material, as well as the resistance of the veneering material itself.

O presente trabalho avaliou o efeito de tratamentos térmicos ou diferentes graus de deformação plástica na transformação da austenita do microconstituinte AM de uma chapa de aço alta resistência baixa liga (ARBL) classe API 5L X80 usada para gasodutos. A chapa tem espessura de 19 mm e passaria pelo processo de conformação UOE, mas a deformação foi realizada por laminação a frio, a temperatura ambiente, com reduções de 5 a 20%. O propósito foi compreender melhor o microconstituinte AM, explorar a transformação martensítica induzida por deformação (SIMT) e a decomposição austenítica por tratamento térmico, com ênfase em seu comportamento magnético. A transformação da austenita foi acompanhada através de medidas de polarização magnética, comparada com a densidade de massa e difração de raios X. A deformação plástica e os tratamentos térmicos alteraram a polarização magnética de saturação e a densidade de massa da amostra de aço de forma compatível com a eliminação da austenita retida metaestável. O método de densidade hidrostática foi considerado sensível para mensurar transformações de fase. Os dados obtidos revelam expansão volumétrica de aproximadamente 0,13%, correspondendo a 3,2% a quantidade de austenita retida original do material, enquanto os valores obtidos por polarização magnética de saturação são 2,8% pelo histeresígrafo e 2,1% por MAV. A difração de raios X nas amostras sob deformação ou tratamentos térmicos resultaram em queda nos primeiros picos da austenita quando comparadas com a amostra como recebida. / This study evaluated the effect of different degrees of plastic deformation or heat treatment on the transformation of austenite into martensite of an HSLA steel plate API 5L X80 for pipelines. A 19 mm thickness plate would be submitted to UOE forming process, but the cold work instead occurred by cold rolling at room temperature, with reductions of 5 up to 20%. The purpose was to better understand the MA constituent, explore the strain-induced martensitic transformation (SIMT) and austenitic decomposition by heat treatment with emphasis on its magnetic behavior. The transformation was accompanied by saturation magnetization measurements, compared with the mass density and X-ray diffraction. The plastic deformation or the heat treatment altered the saturation magnetization and the mass density in a manner consistent with the elimination of metastable retained austenite. The density method is sensible to measure phase transformations induced by strain. The data obtained shows a volumetric expansion of about 0.13%, corresponding to an amount of retained austenite of the original material of 3.2%, while the values obtained by magnetization saturation are 2.8% by hysteresigraph and 2.1% by VSM. By X-ray diffraction there is a clear drop in first peaks of austenite of the samples under deformation or heat treatment compared with the sample as-received.

Abstract Cardiovascular diseases are the leading cause of death worldwide, and coronary artery disease accounts for the majority of them. The treatment of choice for complex coronary artery disease is coronary artery bypass grafting. However, as surgery in general, cardiac surgery is associated with an increased risk of perioperative bleeding and utilization of blood products. The present study aimed to investigate the impact of preoperative anemia, perioperative bleeding and retained blood syndrome as well as blood transfusion on the outcomes after isolated coronary surgery. The severity of perioperative bleeding was assessed mainly using the E-CABG and UDPB stratification criteria. Our analyses showed that severe bleeding is associated with a significantly increased risk of stroke. Furthermore, severe bleeding increased the risk of several adverse events even in low-risk patients. Retained blood syndrome was observed to be a common complication after coronary surgery and was associated with an increased risk of postoperative complications. Preoperative anemia seems to have no significant impact on patient early and late survival. Instead, the frequent exposure to blood products may be the determinant of poorer survival observed among anemic patients. Perioperative blood loss and exposure to allogeneic blood has been shown to increase adverse events. Therefore, prevention of bleeding and measures to optimize patient blood management could improve patient outcomes after cardiac surgery. / Tiivistelmä Sydän ja verisuonitaudit ovat maailmanlaajuisesti yleisin kuoleman aiheuttaja, joista sepelvaltimotaudilla on suurin vaikutus. Sepelvaltimoiden ohitusleikkaus on käypä hoito vakavassa sepelvaltimotaudissa. Kuten kirurgiassa yleisestikin, erityisesti sydänkirurgia on yhdistetty suurentuneeseen verenevuodon ja verituotteiden saannin riskiin. Tutkimukseni tavoitteena oli selvittää preoperatiivisen anemian, perioperatiivisen verenvuodon, verituotteiden annon, sekä leikkausalueelle jääneen veren itsenäisiä vaikutuksia potilaiden lopputulemiin sepelvaltimoiden ohitusleikkauksen jälkeen. Verituotteiden ja perioperatiivisen verenvuodon määrää arvioitiin pääsääntöisesti käyttäen E-CABG ja UDPB verenvuotoluokituksia. Tuloksenamme oli, että vakava verenvuoto lisää merkitsevästi aivoinfarktin riskiä. Lisäksi vakava perioperatiivinen verenvuoto on yhteydessä useisiin komplikaatioihin myös matalan leikkausriskin potilailla. Leikkausalueelle jääneen veren huomattiin olevan yleinen ongelma sepelvaltimoiden ohitusleikkauksen jälkeen, minkä lisäksi se lisäsi riskiä useille haitta-tapahtumille. Preoperatiivisella anemialla ei ollut tilastollisesti merkitsevää vaikutusta potilaiden lyhyen ja pitkän aikavälin ennusteisiin. Sen sijaan, aneemisille potilaille annetut verensiirrot saattaisivat aiheuttaa näillä potilailla huomatun alentuneen elinajan ennusteen. Perioperatiivisen verenvuodon ja altistumisen verituotteille on osoitettu lisäävän haittatapahtumia. Siispä verenvuodon vähentäminen ja verituotteiden säästäminen voisi parantaa potilaiden ennustetta sydänkirurgiassa.

Lors d’un recuit inter-critique d’un acier dit « Medium Manganèse », dont la teneur en Mn est située entre 4 et 12 %, avec une microstructure initiale complètement martensitique, la formation de l’austénite obéit à un mécanisme spécifique qui porte le nom d'ART - « Austenite Reverted Transformation » (transformation inverse de l’austénite). L’objectif de ce travail de thèse était d’étudier et de modéliser les évolutions microstructurales en lien avec les propriétés mécaniques lors d’un recuit ART. Il a été déterminé que la microstructure finale se compose de phases de nature (ferrite, austénite résiduelle et martensite de trempe) et morphologie (en forme d’aiguille et polygonale) différentes. Une attention particulière a été accordée aux cinétiques de dissolution des carbures et de formation de l’austénite. Une vision complète de ces processus a été construite. En outre, le mécanisme de stabilisation de l’austénite résiduelle à la température ambiante a été étudié et discuté. Enfin, des essais de traction ont été réalisés afin d’évaluer le comportement mécanique de l’acier après différents recuits ART et établir le lien avec la microstructure. Une analyse plus détaillée du comportement de chaque constituant de la microstructure a été effectuée. A l'issue de cette thèse, un modèle complet est disponible pour calculer les courbes de contrainte vraie - déformation vraie d’un acier Medium Mn / During the intercritical annealing of fully martensitic Medium Mn steel, containing from 4 to 12 wt.% Mn, the formation of austenite happens through the so-called “Austenite Reverted Transformation” (ART) mechanism. In this PhD work, the evolution of both microstructure and tensile properties was studied as a function of holding time in the intercritical domain. The microstructure evolution was studied using a double experimental and modeling approach. The final microstructure contained phases of different natures (ferrite (annealed martensite), retained austenite and fresh martensite) and of different morphologies (lath-like and polygonal). A particular attention was paid to the kinetics of austenite formation in connection with cementite dissolution and to the morphology of the phases. A mechanism was proposed to describe the formation of such microstructure. The critical factors controlling thermal austenite stability, including both chemical and size effects, were determined and discussed, based on the analysis of the retained austenite time-evolution. At last, tensile properties of the steel were measured as a function of holding time and the relation between microstructure and mechanical behavior was analyzed. Advanced analysis of the individual behavior of the three major constituents was performed. As a final output of this work, a complete model for predicting the true-stress versus true-strain curves of medium Mn steels was proposed

本論文探討兩稅合一制所增設的兩個機制，即稅額扣抵比率及加徵保留盈餘稅對上市公司股利發放、資本結構以及公司租稅規劃的影響。首先以數學模式推導出兩稅合一制下這兩個機制與股利發放率及負債權益比率之間的關係，再據以建立研究假說，而後進行兩步驟多變量程序之實證測試。研究所獲致的結果包括： 　　一、兩稅合一制實施後，上市公司稅額扣抵比率與總（盈餘）股利發放率呈正相關，且上市公司稅額扣抵比率愈高者，其總（盈餘）股利發放率、現金股利發放率及盈餘配股發放率皆較兩稅合一制實施前高。由於公積配股並不受兩稅合一制實施的影響，故本文也發現兩稅合一制實施前後公積配股率並無顯著差異。整體而言，兩稅合一制實施後，總（盈餘）股利發放率、盈餘配股發放率及公積配股率較實施前減少，而現金股利發放率較實施前增加。進一步的分析顯示現金股利發放率的增加係受到健全股利政策的推行影響，而盈餘配股發放率的減少可能是受到股票股利緩課取消的影響。 　　二、兩稅合一制實施後，符合促進產業升級條例第八條及第九條規定之投資方案，選擇股東投資抵減之公司並無顯著多於選擇五年免稅之公司，可能原因為選擇五年免稅有利於公司現金流量及每股盈餘的金額。此一結果雖與預期方向相反，但也顯示政府原先擔心公司會選擇股東投資抵減而造成鉅額稅收流失的疑慮並未獲得實證支持。但從兩稅合一實施後公司股權結構的變動分析顯示，公司法人持股比率較實施前增加，而僑外投資持股率較實施前減少，支持公司在不同股東身分稅負差距的考量下，會有股權結構移轉之租稅規劃，以降低股東所負擔的稅負。 　　三、兩稅合一制實施後，上市公司稅額扣抵比率愈高者，股東所享扣抵權愈多，則舉債租稅利益愈少，因而總負債權益比率將降低；而上市公司保留盈餘比率愈高者，所課徵的保留盈餘稅愈高，舉債利息的租稅利益反而增加，會造成總負債權益比率增加。本文的實證結果也顯示，兩稅合一制實施後，上市公司稅額扣抵比率愈高者，其總負債權益比率較實施前低；而上市公司保留盈餘比率愈高者，其總負債權益比率較實施前高。 　　綜合本論文實證結果顯示，兩稅合一制實施後，稅額扣抵比率的機制確實其有消除股利所得重複課稅的效益，進而提高公司股利發放的意願，並且有助於公司資本結構的改善。但是，政府對於未分配盈餘加徵 10％營利事業所得稅的規定卻不利於公司資本的累積，反而提高舉債的租稅誘因，也可能抵銷稅額扣抵比率降低舉債的效果，值得政府深入檢討對公司未分配盈餘課稅的不利影響。 / Enacted in 1998, the Integrated Income Tax System has two important features, i.e., the imputation tax credit to shareholders and the 10% surtax levied on undistributed earnings. Using two-step multivariate regression, this study exmines the impacts of these two features on corporations' dividend payout, tax planning, and capital structure. The findings of this study are as follows : 　　1. After implementation of the Integrated Income Tax System, the imputation tax credit ratio is positively related with total dividends payout ratios. Companies with higher imputation tax credit ratios tend to pay out more cash dividends and earnings stock dividends, ceteris paribus. However, there appears no significant relation between the imputation tax credit ratio and capital stock dividends. On average, after implementation of the Integrated Income Tax System, stock dividend payout ratios, including earning stock dividends and capital stock dividends, are decreased, but cash dividend payout ratios are increased. The increase in cash dividend payout may be affected by the balance dividend policy by the SEC, which require corporations to pay out greater proportions in cash dividends. The decrease in earning stock dividends may be due to the cancellation of the deferral of tax on stock dividends. 　　2. After implementation of the Integrated Income Tax System, inconsistent with the expectation, companies still prefer the five-year tax exemption to the investment tax credits. The results suggest that companies' choices are affected more by such factors as corporate cashflows and earnings per shares. However, after implementation of the Integrated Income Tax System, there is a significant change in stockholder structures, with the ratios of corporation stockholders being increased while the ratios of oversea stockholders being decreased. The opportunity of tax arbitrage will have a significant impact on corporations' stockholder structures. 　　3. After implementation of the Integrated Income Tax System, for companies with higher imputation tax credit ratios, their stockholders will have greater tax benefits, and, hence, the tax benefit for companies to use debt financing is decreased. Conversely, companies with higher ratios of retained earnings will bear more tax burdens on the 10% surtax levied on undistributed earnings; therefore, the tax benefit of debt financing is increased. The empirical results support that, ceteris paribus, companies with higher imputation tax credit ratios tend to have lower debt-to-equity ratios, while companies with higher ratios of retained earnings tend to have greater debt-to-equity ratios. 　　In summary, after implementation of the Integrated Income Tax System, the imputation tax credits reduce the double taxation on stockholders' dividend income and, hence, improve corporations' capital structure. However, the 10% surtax on undistributed earnings may result in opposite effect on corporations' capital structure. The findings of this study have important implications for the government to take into account the potential adverse impacts resulted from taxes levied on corporations' retained earnings.

The use of pre-hardened mold steels has increased appreciably over the years; more than 80% of the plastic mold steels are used in pre-hardened condition. These steels are delivered to the customer in finished state i.e. there is no need of any post treatment. With hardness around ~40HRC, they have properties such as good polishability, good weldability, corrosion resistance and thermal conductivity. Machinability is a very important parameter in pre-hardened mold steels as it has a direct impact on the cost of the mold. In normal machining operations involving intricate or near net shapes, machining constitutes around 60% of the total mold cost. Efforts are underway to explore every possible way to reduce costs associated with machining and to make production more economical. All the possible parameters which are considered to affect the machinability are being investigated by the researchers. This thesis work focuses on the effect of prior austenite grain size on the machinability of pre-hardened mold steel (Uddeholm Nimax).  Austenitizing temperatures and holding times were varied to obtain varying grain sized microstructures in different samples of the same material. As it was difficult to delineate prior-austenite grain boundaries, experimental and empirical methods were employed to obtain reference values. These different grain sized samples were thereafter subjected to machining tests, using two sets of cutting parameters. Maximum flank wear depth=0.2mm was defined for one series of test which were more akin to rough machining, and machining length of 43200mm or maximum wear depth=0.2mm were defined for second series of tests which were similar to finishing machining. The results were obtained after careful quantative and qualitative analysis of cutting tools. The results obtained for Uddeholm Nimax seemed to indicate that larger grain sized material was easier to machine. However, factors such as retained austenite content and work hardening on machined surface, which lead to degradation of machining operations were also taken into consideration. Uddeholm Nimax showed better machinability in large grained samples as retained austenite(less than 2%) content was minimal in the large grained sample. Small grained sample in Uddeholm Nimax had a higher retained austenite (7+2%) which resulted in degradation of machining operation and a lesser cutting tool life.

Från 1900-talets början har banker och låneinstitut använt nyckeltal som hjälpmedel vid bedömning och kvantifiering av kreditrisk. För dagens investerare är den ekonomiska miljön mer komplicerad än för bara 40 år sedan då teknologin och datoriseringen öppnade upp världens marknader mot varandra. Bedömning av kreditrisk idag kräver effektiv analys av kvantitativa data och modeller som med god träffsäkerhet kan förutse risker. Under 1900-talets andra hälft skedde en snabb utveckling av de verktyg som används för konkursprediktion, från enkla univariata modeller till komplexa data mining-modeller med tusentals observationer. Denna studie undersöker om det är möjligt att prediktera att svenska företag kommer att gå i konkurs och vilka variabler som innehåller relevant information för detta. Metoderna som används är diskriminantanalys, logistisk regression och överlevnadsanalys på 50 aktiva och 50 företag försatta i konkurs. Resultaten visar på en träffsäkerhet mellan 67,5 % och 75 % beroende på vald statistisk metod. Oavsett vald statistisk metod är det möjligt att klassificera företag som konkursmässiga två år innan konkursens inträffande med hjälp av finansiella nyckeltal av typerna lönsamhetsmått och solvensmått. Samhällskostnader reduceras av bättre konkursprediktion med hjälp av finansiella nyckeltal vilka bidrar till ökad förmåga för företag att tillämpa ekonomistyrning med relevanta nyckeltal i form av lager, balanserad vinst, nettoresultat och rörelseresultat. / From the early 1900s, banks and lending institutions have used financial ratios as an aid in the assessment and quantification of credit risk. For today's investors the economic environment is far more complicated than 40 years ago when the technology and computerization opened up the world's markets. Credit risk assessment today requires effective analysis of quantitative data and models that can predict risks with good accuracy. During the second half of the 20th century there was a rapid development of the tools used for bankruptcy prediction. We moved from simple univariate models to complex data mining models with thousands of observations. This study investigates if it’s possible to predict bankruptcy in Swedish limited companies and which variables contain information relevant for this cause. The methods used in the study are discriminant analysis, logistic regression and survival analysis on 50 active and 50 failed companies. The results indicate accuracy between 67.5 % and 75 % depending on the choice of statistical method. Regardless of the selected statistical method used, it’s possible to classify companies as bankrupt two years before the bankruptcy occurs using financial ratios which measures profitability and solvency. Societal costs are reduced by better bankruptcy prediction using financial ratios which contribute to increasing the ability of companies to apply financial management with relevant key ratios in the form of stock , retained earnings , net income and operating income.

This project explores the feasibility of the solid-state welding method direct-drive friction welding to be used as a joining method for the nitrogen alloyed steel Uddeholm Vanax SuperClean, produced via processes based on powder metallurgy. Vanax SuperClean cannot be welded using fusion welding methods where the base material melts, due to nitrogen escaping the material, resulting in inferior quality welds. The cost of the material motivates the use of Vanax SuperClean for critical parts in applications, combined with a less costly material for the remaining parts, causing alternative joining methods to be examined. Vanax SuperClean is friction welded to itself and to Uddeholm steel types Stavax ESR and UHB 11. Samples are prepared for a number of examinations. Microstructures of the samples are examined using microscopy, microhardness testing is carried out per the Vickers principle, retained austenite is measured using X-ray diffraction and tensile testing of the welded samples is performed. Defect-free welds are produced in all examined samples, showing that the method is suitable for Vanax SuperClean and that no preheating or slow cooling of workpieces are necessary. The possibility of using friction stir welding as a joining method for Vanax SuperClean is discussed. / Detta projekt undersöker möjligheten att använda trycksvetsningsmetoden friktionssvetsning som sammanfogningsmetod för det kvävelegerade pulvermetallurgiskt framställda stålet Uddeholm Vanax SuperClean. Vanax SuperClean kan inte svetsas med smältsvetsmetoder där grundmaterialet smälter, på grund av kvävgasbildning som resulterar i undermåliga svetsfogar. Kostnaden för materialet motiverar användandet av Vanax SuperClean för kritiska delar i applikationer, kombinerat med ett mindre kostsamt material till övriga delar, vilket föranleder undersökning av alternativa sammanfogningsmetoder. Vanax SuperClean friktionssvetsas mot sig själv, såväl som mot Uddeholmsstålen Stavax ESR och UHB 11. Prov tas fram för ett antal undersökningar. Mikrostruktur undersöks med mikroskopi, mikrohårdhetsprovning utförs enligt Vickersprincipen, restaustenitnivåer mäts med röntgendiffraktion och dragprovning utförs. Lyckade svetsfogar fås i alla undersökta prover, vilket visar att svetsmetoden är lämplig för Vanax SuperClean och att varken förvärmning eller långsamt svalnande av arbetsstycken krävs. Möjligheten att använda friktionsomrörningssvetsning som sammanfogningsmetod för Vanax SuperClean diskuteras.

《電子支付機構管理條例》自2015年2月實施後，陸續有相關子法作為補充。2015年底，金管會目標台灣非現金支付要在5年內達到52%，因此2016年被稱為｢支付元年｣。推廣線上支付最重要的除了市場動向外，莫過於法規的設置，因此本文探討目前的法制是否足以因應如此新興產業的需求，從進入門檻監理、消費者保護與產業發展三大個面向討論現行法規，並剖析是否有檢討之處。 由法制面審視我國對支付產業進入門檻的規定，反映了產業的競爭與發展的機會。而消費者的使用經驗是支付產業最佳的廣告，尤其支付系統多由小額且龐雜的交易組成，一旦紛爭發生，使用者大多自認倒楣，因此具有完備的防止糾紛或詐騙機制、資訊安全規範，產業才能永續發展。 / Since the implementation of the《Law on the Administration of Electronic Payment Institutions》in February 2015, the related regulations have been supplemented one after another. By the end of 2015, Financial Supervisory Commission set the target for non-cash payments in Taiwan to reach 52% of the total transaction within 5 years. So 2016 is called "the first year of payment". The most important thing promoting online payment is not only market trends, but also the establishment of legal system. Therefore, this article examines whether the current legal system is sufficient to meet the needs of such emerging industries, From entry barriers and supervision, consumer protection, industrial development, the three-oriented discussion of existing laws and regulations. From the legal point of view of Taiwanese payment industry entry barriers, it reflects the competition and development opportunities. The consumer experience is the best advertisement of payment industry. Especially the payment system is composed of small amount and complex transactions, once the dispute occurs, most users claim to be unfortunate. So there is a comprehensive mechanism to prevent disputes or fraud, information security norms, industry will be sustainable.