Syftet med studien är att undersöka i vilken utsträckning som redovisningsdata är prognosrelevant för att förutsäga konkurser. Studien avgränsades till att gälla företag i handels och tjänstesektorn med 10-49 anställda, studien avgränsar sig också mot kreditbedömningsperspektivet. För att mäta till vilken grad som redovisningen ger prognosrelevans används nyckeltalen soliditet, kassalikviditet, nettomarginal och Altmans Z-score. Studien utförs på 371 utvalda företag och bestod av en grupp som gått i konkurs mellan 2008 -2010 och en grupp som var aktiva år 2010. Underlaget var de 4 senaste boksluten som urvalsföretagen publicerat. Resultatet visar att det finns signifikanta skillnader i nyckeltalen soliditet och kassalikviditet mellan aktiva och konkursföretag från 4 år innan konkurs. Nyckeltalet nettomarginal visar inte några signifikanta skillnader i redovisningsdata i resultaträkningen mer än det sista året innan konkurs Med gällande beslutsregler för studien visar Altmans Z-score rätt i 71 % av fallen 1 år innan konkurs. Slutsatsen är att nyckeltalen soliditet och likviditet, vilka härrös från balansräkningen, är prognosrelevanta eftersom det finns signifikanta skillnader i nivåer av nyckeltal mellan konkurs och aktiva företag. Nyckeltalet nettomarginal, vilket kommer från resultaträkningen, är inte prognosrelevant förutom det sista året innan konkurs. Den finansiella informationen genom Altmans Z-score modell är effektiv till 71 % av fallen.

The overall target of the maintenance management system is to improve the role of a maintenance organization in positively impacting production capacity, products quality, safety and also overall production cost. In the course of ensuring the above mentioned benefits, the maintenance system should be designed under an umbrella of appropriate strategy that is developed in line with the company’s major business objectives. The thesis work is focused on developing a model that assist the design of a maintenance strategy which is linked with the company’s major business objectives. And for this the balanced score card approach is utilized. Then the model’s application is tested in a case company with the general procedures described below. The business requirements by the customers, which are translated to business objectives of the case company, were used as starting points. Then the production performance indicators were checked for their effectiveness in addressing the business objectives of the company. After this, a maintenance strategy with approaches to address the business objectives of the company, which are expressed by the production performance indicators, was developed with potential maintenance performance indicators. The result showed that the different elements incorporated in the model developed are appropriate in linking the maintenance activities with the company’s business objectives as can be observed from the analysis made on the case company.

This dissertation consists of five independent projects. In each project, a novel statistical method was developed to address a practical problem encountered in genomic contexts. For example, we considered testing for constant nonparametric effects in a general semiparametric regression model in genetic epidemiology; analyzed the relationship between covariates in the secondary analysis of case-control data; performed model selection in joint modeling of paired functional data; and assessed the prediction ability of genes in gene expression data generated by the CodeLink System from GE. In the first project in Chapter II we considered the problem of testing for constant nonparametric effects in a general semiparametric regression model when there is the potential for interaction between the parametrically and nonparametrically modeled variables. We derived a generalized likelihood ratio test for this hypothesis, showed how to implement it, and gave evidence that it can improve statistical power when compared to standard partially linear models. The second project in Chapter III addressed the issue of score testing for the independence of X and Y in the second analysis of case-control data. The semiparametric efficient approaches can be used to construct semiparametric score tests, but they suffer from a lack of robustness to the assumed model for Y given X. We showed how to adjust the semiparametric score test to make its level/Type I error correct even if the assumed model for Y given X is incorrect, and thus the test is robust. The third project in Chapter IV took up the issue of estimation of a regression function when Y given X follows a homoscedastic regression model. We showed how to estimate the regression parameters in a rare disease case even if the assumed model for Y given X is incorrect, and thus the estimates are model-robust. In the fourth project in Chapter V we developed novel AIC and BIC-type methods for estimating the smoothing parameters in a joint model of paired, hierarchical sparse functional data, and showed in our numerical work that they are many times faster than 10-fold crossvalidation while at the same time giving results that are remarkably close to the crossvalidated estimates. In the fifth project in Chapter VI we introduced a practical permutation test that uses cross-validated genetic predictors to determine if the list of genes in question has “good” prediction ability. It avoids overfitting by using cross-validation to derive the genetic predictor and determines if the count of genes that give “good” prediction could have been obtained by chance. This test was then used to explore gene expression of colonic tissue and exfoliated colonocytes in the fecal stream to discover similarities between the two.

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ABSTRACT With Balance Score Card and Strategy Map is it construct organization, linking and constructing to the financial affairs finally, its structure is causality that each perspectives with straightforward thinking . However, the operation of organizing is a system with complicated trends , have characteristic of non-linear , causal feedback , time delay between all strategy goal, use the method of System Dynamic, contribute to distinguishing the causal feedback of the complicated system, combine it with BSC, very auxiliary BSC foundation of causality under index, this has contribution to the using effectively of BSC very much, namely systematic dynamics is a handy tool that auxiliary enterprises drafted and carried out the strategy. Purpose that this paper studies: (a)Use the system dynamics method, the Strategy Map of learning and growth perspective key element the characteristic of nonlinearity , time delay in simulation, find out the staff and does not admit that learning and growth perspective the reason why the strategy carry out the activity , offer a policymaker to consult . (b)Inspecting the strategy map, the ones that probe into learning and growth perspective the strategy and internal business process are linked with the merger situation, do the basis of the strategy in order to revise and improve learning and growth. (c)Negative feedback loop produced with the dynamics method experiment simulation system operation of the system, offer a whole system to a administrator to think , make the right and best decision . Through the system dynamics method experiment simulation result: (a)By the question that negative feedback loop produces, forced learning and growth the strategy of perspectives , it is limited to benefit what has been organized the performance, strengthen learning and growth the way where the strategy of perspectives do not solve the system problem . (b)The strategy map of construction organized, but by using the system dynamics method, in imitating the course of the dynamic mechanism of the strategy map , give consideration to the strategy map other perspectives close linking (alignment ) and combining (integration ) wholly, reduce wrong decision, avoid wasting and organize resources to consume manpower time emptily. (c)Learning and growth strategy should carry out by department determine with perspective execution track casing that performance link closely while being other independently each to learn , prevent the staff at the basic level from regarding learning and growth the execution activity that perspective as surplusly, become a mere formality.

In recent years, domestic medicine companies limited by total value pay system can be regarded as depressing business. While some of medicine companies have been gradually losing their advantages, they, in addition to moving the production base to other countries, hope to find the suitable management system which completely subvert the way of thinking and traditional management skills as well for the purpose of improving the performance and competitiveness of company. Balanced Score Card (BSC) was proposed in 1990 by Kaplan & Norton. This set of management systems is to establish company's vision and mission. According to the survey, BSC has already been introduced by a lot of listed companies or non-listed companies to enhance the business performance. Therefore, we can know that BSC has deeply influenced the operation of Taiwan's companies of. BSC breaks through the traditional limitation to measure the performance in financial views , constructs four major aspects to inspect operation of companies in terms of financials, customers, business internal process and organization learning to grow, and gives consideration to balance between financial performance and non financial performance, balance between long-term goal and short-term goal, balance between internal and external of company, linkage between performance measurement and operation objective, improving management performance measurement system. Application of BSC would convert the organization vision into concrete goal, link the goal with cause-effect relationship, guide the behavior of staff and organization by the performance measurement and incentives, and combine personal goal with company goal. High ranking managers can not only easily communicate with staffs, but also trace back the effectiveness of company operation. However, It is still unable to find out whether the domestic medicine companies selling benign prostatic hyperplasia drugs could use BSC to improve its company performances or not. So, this research selects domestic medicine companies selling benign prostatic hyperplasia drugs as research object and investigates the effect of four major aspects such as financials, customers, business internal process and organization learning to grow, and influences of BSC on company's performance. Also, through qusetionaires and surveys, it would help domestic medicine companies selling benign prostatic hyperplasia drugs to set up the effective BSC system to raise company performance. The result of study can be offered to domestic medicine companies selling benign prostatic hyperplasia drugs as reference in the future.

<p>The overall target of the maintenance management system is to improve the role of a maintenance organization in positively impacting <em>production capacity, <em>products quality, safety and also <em>overall production cost. In the course of ensuring the above mentioned benefits, the maintenance system should be designed under an umbrella of appropriate strategy that is developed in line with the company’s major business objectives. </em></em></em></p><p>The thesis work is focused on developing a model that assist the design of a maintenance strategy which is linked with the company’s major business objectives. And for this the balanced score card approach is utilized. Then the model’s application is tested in a case company with the general procedures described below.</p><p>The business requirements by the customers, which are translated to business objectives of the case company, were used as starting points. Then the production performance indicators were checked for their effectiveness in addressing the business objectives of the company. After this, a maintenance strategy with approaches to address the business objectives of the company, which are expressed by the production performance indicators, was developed with potential maintenance performance indicators.</p><p>The result showed that the different elements incorporated in the model developed are appropriate in linking the maintenance activities with the company’s business objectives as can be observed from the analysis made on the case company.</p>

...That the Children May Learn is a 28-minute musical parable about the process by which children are indoctrinated into cultures of war through play, parental influence, and propaganda. Specifically, the composition focuses upon the universality of these overarching sociopolitical structures. It is the composer’s personal response to Igor Stravinsky’s L’histoire du soldat. Material is often drawn from or related to external sources, particularly national anthems and the so-called “Ur-song,” familiar to individuals of many nations (sol-sol-mi-la-sol-mi). Texts are original or comprise fragments from letters and diaries of soldiers and their families during wartime separation. Performance of the work may be accompanied by an optional multimedia projection, and may be conducted outside of the normal concert setting in an effort to motivate the closer examination by individuals from a broad variety of backgrounds of the issues raised in the piece. The analytical paper discusses the raison d'être for the composition as well as its micro- and macroorganization, and the variety of methods used to reinforce its strength as an agent of communication. / text

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This thesis examines determinants of the adoption of total mixed ration (TMR), and the effects of the adoption of TMR on the farm level productivity and profitability of Ontario dairy farms. A sample of 320 farm level data from 2004-2008 is taken from the Ontario Dairy Farm Accounting Project (ODFAP). A probit model is estimated to examine the factors affecting the adoption of TMR; and the propensity score matching analysis is used to explore the influence of the use of TMR on sample farm’s productivity and profitability. Results from the probit model show that farmer’s age, herd size, region, breed type and feeding system have significant effect on the adoption of TMR. In turn, the adoption of TMR feeding practice has positive influence on both farm productivity and profitability. Under the propensity score matching method, the use of the TMR feeding practice has an economically significant effect on farm profits (i.e., for average farm with approximately 73 cows, the use of TMR feeding practice increases farm profits by CAD$37,091.30/year approximately) and a statistically significant increase in milk production by 1075.41 hl/cow per year.