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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
51

SWOT-PESTEL Study of Constraints to Decarbonization of the Natural Gas System in the EU Techno-economic analysis of hydrogen production in Portugal : Techno-economic analysis of hydrogen production in Portugal

VASUDEVAN, ROHAN ADITHYA January 2021 (has links)
The exigent need to address climate change and its adverse effects is felt all around the world. As pioneers in tackling carbon emissions, the European Union continue to be head and shoulders above other continents by implementing policies and keeping a tab on its carbon dependence and emissions. However, being one of the largest importers of Natural Gas in the world, the EU remains dependent on a fossil fuel to meet its demands.  The aim of the research is to investigate the barriers and constraints in the EU policies and framework that affects the natural gas decarbonization and to investigate the levelized cost of hydrogen production (LCOH) that would be used to decarbonize the natural gas sector. Thus a comprehensive study, based on existing academic and scientific literature, EU policies, framework and regulations pertinent to Natural gas and a techno economic analysis of possible substitution of natural gas with Hydrogen, is performed. The motivation behind choosing hydrogen is based on various research studies that indicate the importance and ability to replace to natural gas. In addition, Portugal provides a great environment for cheap green hydrogen production and thus chosen as the main region of evaluation.  The study evaluates the current framework based on a SWOT ((Strength, Weakness, and Opportunities & Weakness) analysis, which includes a PESTEL (Political, Economic, Social, Technological, Environmental & Legal) macroeconomic factor assessment and an expert elicitation. The levelized cost of hydrogen is calculated for blue (SMR - Steam Methane Reforming with natural gas as the feedstock) and green hydrogen (Electrolyzer with electricity from grid, solar and wind sources). The costs were specific to Portuguese conditions and for the years 2020, 2030 and 2050 based on availability of data and the alignment with the National Energy and Climate Plan (NECP) and the climate action framework 2050. The sizes of Electrolyzers are based on the current Market capacities while SMR is capped at 300MW. The thesis only considers production of hydrogen. Transmission, distribution and storage of hydrogen are beyond the scope of the analysis.  Results show that the barriers are mainly related to costs competitiveness, amendments in rules/regulations, provisions of incentives, and constraints in the creation of market demand for low carbon gases. Ensuring energy security and supply while being economically feasible demands immediate amendments to the regulations and policies such as incentivizing supply, creating a demand for low carbon gases and taxation on carbon.  Considering the LCOH, the cheapest production costs continue to be dominated by blue hydrogen (1.33 € per kg of H2) in comparison to green hydrogen (4.27 and 3.68 € per kg of H2) from grid electricity and solar power respectively. The sensitivity analysis shows the importance of investments costs and the efficiency in case of electrolyzers and the carbon tax in the case of SMR. With improvements in electrolyzer technologies and increased carbon tax, the uptake of green hydrogen would be easier, ensuring a fair yet competitive gas market. / Det starka behovet av att ta itu med klimatförändringarna och deras negativa effekter är omfattande världen över. Den europeiska unionen utgör en pionjär när det gäller att såväl hantera sina koldioxidberoende och utsläpp som att implementera reglerande miljöpolitik, och framstår därmed som överlägsen andra stater och organisationer i detta hänseende. Unionen är emellertid fortfarande mycket beroende av fossilt bränsle för att uppfylla sina energibehov, och kvarstår därför som en av världens största importörer av naturgas.  Syftet med denna forskningsavhandling är att undersöka befintliga hinder och restriktioner i EU: s politiska ramverk som medför konsekvenser avkolningen av naturgas, samt att undersöka de utjämnande kostnaderna för väteproduktion (LCOH) som kan användas för att avkolna naturgassektorn. Därmed utförs en omfattande studie baserad på befintlig akademisk och vetenskaplig litteratur, EU: s politiska ramverk och stadgar som är relevanta för naturgasindustrin. Dessutom genomförs en teknisk-ekonomisk analys av eventuella ersättningar av naturgas med väte. Valet av väte som forskningsobjekt motiveras olika forskningsstudier som indikerar vikten och förmågan att ersätta till naturgas. Till sist berör studien Portugal. som tillhandahåller en lämplig miljö för billig och grön vätgasproduktion. Av denna anledning är Portugal utvalt som den viktigaste utvärderingsregionen.  Studien utvärderar det nuvarande ramverket baserat på en SWOT-analys ((Strength, Weakness, and Opportunities & Weakness), som inkluderar en PESTEL (Political, Economical, Social, Technological, Environmental och Legal) makroekonomisk faktoranalys och elicitering. Den utjömnade vätekostnaden beräknades i blått (SMR - Ångmetanreformering med naturgas som råvara) och grönt väte (elektrolyser med el från elnät, sol och vindkällor). Kostnaderna var specifika för de portugisiska förhållandena under åren 2020, 2030 och 2050 baserat på tillgänglighet av data samt anpassningen till den nationella energi- och klimatplanen (NECP) och klimatåtgärdsramen 2050. Storleken på elektrolyserar baseras på den nuvarande marknadskapaciteten medan SMR är begränsad till 300 MW. Avhandlingen tar endast hänsyn till produktionen av vätgas. Transmission, distribution och lagring av väte ligger utanför analysens räckvidd.  Resultaten visar att hindren är främst relaterade till kostnadskonkurrens, förändringar i stadgar och bestämmelser, incitament och begränsningar i formerandet av efterfrågan på koldioxidsnåla gaser på marknaden. Att säkerställa energiförsörjning och tillgång på ett ekonomiskt hållbart sätt kräver omedelbara ändringar av reglerna och politiken, såsom att stimulera utbudet, att skapa en efterfrågan på koldioxidsnåla gaser och genom att beskatta kol.  När det gäller LCOH dominerar blåväte beträffande produktionskostnaderna (1,33 € per kg H2) jämfört med grönt väte (4,27 respektive 3,68 € per kg H2) från elnät respektive solenergi. Osäkerhetsanalysen visar vikten av investeringskostnader och effektiviteten vid elektrolysörer och koldioxidskatten för SMR. Med förbättringar av elektrolys-tekniken och ökad koldioxidskatt skulle upptagningen av grön vätgas vara enklare och säkerställa en rättvis men konkurrenskraftig gasmarknad.
52

La faiblesse et la fatigabilité des muscles du cou chez des sujets souffrant de cervicalgie chronique

Bubolic, Suzy 12 1900 (has links)
Mémoire numérisé par la Direction des bibliothèques de l'Université de Montréal. / Les buts de cette étude sont d'évaluer différentes mesures cliniques, l'efficacité neuromusculaire et la fatigabilité des muscles du cou chez dix-sept femmes souffrant de cervicalgie chronique et dix-sept femmes contrôles, ainsi que d'étudier si des relations existent entre ces mesures. Les questionnaires du McGill pain et du SF-12, l'angle cranio-vertébral, la mobilité articulaire et la force maximale volontaire (FMV) des muscles cervicaux ont été évalués. Les relations Root mean square (RMS)/Moment et Médiane (]VId)/Moment ont été évaluées lors de contractions en rampe. Les relations RMS/Temps et Md/Temps, lors d'une contraction soutenue de 10 secondes. Relativement aux sujets contrôles, les sujets avec cervicalgie ont démontré une diminution de la mobilité articulaire et de la FMV en extension. La pente RMS/Moment des muscles splénius cervicis était significativement plus positive pour le groupe contrôle, suggérant une meilleure efficacité neuromusculaire chez les sujets avec cervicalgie. Aucune différence entre les groupes n'a été trouvée pour la relation Md/Moment. Des pentes RMS/Temps et Md/Temps significativement plus positives pour les muscles stemocléidomastoïdiens du groupe contrôle ont été obtenues, suggérant une plus grande résistance à la fatigue chez le groupe avec cervicalgie. Les analyses de régression n'ont montré aucune relation significative importante entre les mesures cliniques et EMG. Les résultats suggèrent une composition en fibres musculaires, chez les sujets avec cervicalgie, qui serait moins fatigables lors d'une contraction soutenue. Par ailleurs, les relations entre les mesures étant faibles, un tableau clinique clair de ces patients n'a pu être défini. / The goal of this study was to document different clinical measurements, neuromuscular efficiency and fatigability of neck muscles in seventeen women with chronic neck pain and seventeen women with no history of cervical pain, and to study any potential relationship between these variables. The McGill pain and SF-12 questionnaires were filled. Cranio-vertebral angle, range of motion (ROM) and maximal voluntary contraction (MVC) were evaluated. Root mean square (RMS)/Moment and Median frequency (MF)/Moment were evaluated during ramp contraction, and RMS/Time and MF/Time relationships during a sustained 10 seconds contraction. Stemocleidomastoid (SCM) muscles were used for flexors and splenius capitis and cervicis for extensor muscles. For the neck pain group, compared to control, a weakness of the extensors and a decreased of ROM were found. The RMS/Moment relationship of splenius cervicis was significantly more positive for the control group than in the neck pain group, indicating better neuromuscular efficiency in the latter group. The same behavior was shown for all muscles. No between group difference was found for all MF/Moment relationships. The RMS/Time and MF/Time slopes were significantly more positive for SCM muscles, indicating less fatigue in the neck pain group. The regression analyses did not reveal important correlations between the clinical and EMG measurements. The results suggest a muscle fiber composition in neck pain subjects that would be less fatigable during sustained contractions. Because relationships between pain, EMG measurements and other clinical measurements were weak, a clear pattern of deficiencies for those subjects was not defined.
53

Use of Simulation to Investigate Muscle Forces and Contributions to the STS transfer and Sensitivity to Muscle Weakness during the STS Transfer

Hughes, Megan Elizabeth January 2018 (has links)
No description available.
54

Paternalisme et acrasie

Fecteau Robertson, Julien 08 1900 (has links)
Ce mémoire propose une analyse des justifications du paternalisme étatique dans les cas d’acrasie. Nous explorerons d’abord quelques théories et conceptions de l’acrasie, démontrant la nécessité de développer une conception de l’agent acratique qui soit en quelque sorte subdivisible. Mous exposerons par la suite en quoi cette conception de l’individu remet en question certains présupposés fondamentaux du libéralisme. Notre second chapitre sera consacré à une redéfinition de certains principes libéraux en fonction de notre conception de l’individualité. Cette redéfinition nous permettra d’expliquer comment l’intervention étatique de type paternaliste peut être parfois justifiée d’un point de vue libéral. Le cœur de notre argumentation mettra l’accent sur l’importance pour l’État d’assurer l’autonomie de ses citoyens en concevant leur raison comme faculté d’intégration personnelle. Notre troisième chapitre tentera d’explorer divers exemples de cas concrets où les principes développés plus tôt pourront s’appliquer. / The purpose of this master thesis is to analyze paternalistic justifications for State intervention in cases of acrasia. We first start by exploring some theories and conceptions of acrasia showing the necessity to develop a conception of the acratic agent as somehow subdivisible. We then show that this conception of the individual challenges some of the most central presuppositions for political liberalism. Our second chapter means to redefine some liberal principles according to our conception of individuality. This redefinition will enable us to explain how paternalistic State intervention can sometime be justified from a liberal point of view. Our argumentation will focus on the importance for the State to ensure the autonomy of its citizens by securing the role of their reason as a faculty of personal integration. Our third chapter means to explore diverse practical cases in which the principles developed earlier can apply.
55

Sledování posturálních a respiračních funkcí u nemocných s Duchennovou muskulární distrofií / Monitoring postural and respiratory function in patients with Duchennne muscular dystrophy

Vargová, Zuzana January 2014 (has links)
Duchenne muscular dystrophy is a progressive muscle disease that is still incurable. The disease affects all systems in the body and is therefore a need for a comprehensive approach. It manifests itself in childhood muscle weakness. Over time, there is a postural and respiratory changes affecting posture and the respiratory system. Depending on the changes of these functions leads to certain complications. Among these complications rank poorly stereotype walk, spinal deformities such as scoliosis, bad stereotype affect breathing, leading to vital lung function and many more. These complications are present in a particular time sequence and can be assigned to a specific patient age. This thesis is focused on the monitoring of postural and respiratory function in these patients. The work is the evaluation of these changes when they occur and in which the patient's age. Patients are rehabilitated life and physiotherapy is an integral part of treatment. It focuses possibilities of surgical treatment of scoliosis. The work also includes a questionnaire aimed at rehabilitation and physical therapy patients. Powered by TCPDF (www.tcpdf.org)
56

A valoração das provas testemunhal e documental no processo do trabalho

Santoro, Gabriel Henrique 08 December 2016 (has links)
Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-01-10T11:27:52Z No. of bitstreams: 1 Gabriel Henrique Santoro.pdf: 666203 bytes, checksum: 16211ec03dfb7742e92bcda64807a121 (MD5) / Made available in DSpace on 2017-01-10T11:27:52Z (GMT). No. of bitstreams: 1 Gabriel Henrique Santoro.pdf: 666203 bytes, checksum: 16211ec03dfb7742e92bcda64807a121 (MD5) Previous issue date: 2016-12-08 / This essay’s object is to examine one of the current problems of the Labor Courts, which is the overrated value provided to witnessing evidence over documented evidence. Within this reality, we will study the essential principles related to evidence definition and the truth as part of a regular procedural environment. Nevertheless, we shall consider crucial evidence-related elements such as hierarchy levels and the over-exaggeration of witnesses' testimonies within labor proceedings. The essay’s key scope is to point out that the recurrent devaluation of documented evidence over witnesses shall create enormous disadvantages. In addition, such measure shall undermine the search for the actual truth within labor proceedings and deliver a sensation of insecurity to all the involved in a specific dispute, especially given that witnesses can be extremely fragile and cast shadow over reality. After all the necessary reflections, this essay shall suggest eventual mechanisms to analyze evidences produced before courts, targeting the preservation of the actual truth and the continuity of the confidence in the Courts of Law / O presente estudo se propõe a examinar um dos problemas atuais da Justiça do Trabalho, qual seja, a valoração desmedida da prova testemunhal em detrimento da documental. Na esteira desta realidade abordar-se-á princípios próprios do campo probatório, bem ainda far-se-á uma análise da verdade dentro do campo processual. Não se perderá de vista, ainda, questões cruciais no campo probatório, como, por exemplo, a hierarquia da prova e a utilização desenfreada da prova testemunhal dentro do processo juslaboral. O escopo primordial do trabalho será demonstrar que a desvalorização recorrente da prova documental frente a testemunhal pode trazer grandes prejuízos ao jurisdicionado. Tal atitude também pode impor obstáculos na busca pela verdade dentro do processo e criar uma sensação de insegurança jurídica aos envolvidos na lide trabalhista, mormente porque a prova testemunhal, por sua própria essência, é extremamente frágil e, por vezes, maquiar a realidade dos fatos. Após todas as ponderações necessárias, o objetivo deste trabalho é sugerir mecanismos de análise das provas produzidas em juízo, no intuito de se preservar a verdade real e a continuidade da confiança no Poder Judiciário Laboral
57

Efeito do treinamento da musculatura inspiratória na atividade simpática, hemodinâmica e qualidade de vida de pacientes com miocardiopatia hipertensiva / Effect of inspiratory muscle training on the hemodynamics, sympathetic activity and quality of life of patients with hypertensive cardiomyopathy

Melo, Priscila Raulickis de 25 September 2009 (has links)
Pacientes com Insuficiência Cardíaca (IC) e fraqueza da musculatura inspiratória (FMI) apresentam limitação na realização de atividades da vida diária devido à dispnéia e cansaço. Objetivo. Avaliar em pacientes com miocardiopatia hipertensiva e FMI o efeito do treinamento da musculatura inspiratória (TMI) sobre a força e resistência dos músculos respiratórios, bem como na atividade simpática, hemodinâmica e a qualidade de vida. Métodos. Vinte e sete pacientes foram alocados em seqüência em dois grupos: Grupo Controle (não realizavam o treinamento) e Grupo TMI. Os pacientes incluídos no Grupo TMI participaram de um programa de exercícios respiratórios com o Threshold Inspiratório durante 12 semanas, sete sessões por semana com duração de 30 minutos por sessão, com carga de 30% da pressão inspiratória máxima (Pimáx) de repouso, ajustada mensalmente. Antes e após 12 semanas ambos os grupos foram avaliados quanto a Pimáx de repouso, variáveis hemodinâmicas em repouso: pressão arterial sistólica (PAS) e diastólica (PAD), freqüência cardíaca (FC), resistência vascular periférica (RVP) e débito cardíaco (DC); capacidade funcional cardiorrespiratória: consumo de oxigênio (VO2), quociente respiratório de produção de gás carbônico (VCO2), limiar anaeróbio (LA), ponto de compensação respiratório (PCR) e duração da atividade física, atividade simpática nervosa periférica (ANSP- microneurografia) e central (variabilidade da FC- componentes LF e HF), fluxo de sangue para o antebraço (FSA) e qualidade de vida (Questionário de Minessota). Resultados. Após 12 semanas não foram encontradas alterações significativas em qualquer parâmetro avaliado nos pacientes incluídos no Grupo Controle. Nos pacientes alocados no Grupo TMI foi possível observar alterações significativas nos seguintes parâmetros: aumento da Pimáx (basal 59,2 cmH2O ± 4,9 vs pós 87,5cmH2O ± 6,5); aumento do VO2 pico (14,4 ml/kg/min ± 1,0 vs 18,9 ml/kg/min ± 1,16); diminuição do VE/VCO2 pico (35,8 ml/kg/min ± 0,4 vs 32,5 ml/kg/min ± 0,8); diminuição do componente LF em valor absoluto (607,2 mms2 ± 153,9 vs 263,5 mms2 ± 53,6), e do componente LF em valor normalizado (6,2 mms2 ± 1,7 vs 5,0 mms2 ± 1,1) e aumento do componente HF em valor absoluto (48,41 mms2 ± 4,4 vs 56,7 mms2 ± 4,4); diminuição da ANSP (37,1 ± 3 disparos /min. vs 29,5 ± 2,3 disparos por minuto) e diminuição na pontuação nos domínio físico (20,2 pontos ± 3,5 vs 7,6 pontos ± 2,2) e geral (23,6 pontos ± 3,8 vs 9,2 pontos ± 2,4) do Questionário de Minessota. Conclusão. O TMI correlacionou-se com o aumento de força e resistência dos músculos respiratórios, melhora da capacidade cardiorrespiratória, diminuição da atividade simpática cardíaca e periférica, acarretando uma melhora na qualidade de vida de pacientes com IC hipertensiva. O TMI pode ser considerado um método seguro, prático e eficaz e uma alternativa no tratamento de pacientes com IC de etiologia hipertensiva / Patients with heart failure and inspiratory muscle weakness (IMW) experience limitations in performing their routine activities due to dyspnea and fatigue. Methods and Results: Twenty-seven patients were sequentially allocated to one of two groups: a control group in which inspiratory muscle training (IMT) was not provided and the IMT group. Patients included in the IMT group participated in a program of respiratory exercises with inspiratory threshold loading consisting of seven 30-minute sessions a week for a period of 12 weeks, with a monthly increase of 30% in maximal inspiratory pressure (Pimax) at rest. Prior to and following the 12-week evaluation period, both groups were assessed for Pimax measured at rest; oxygen consumption (VO2), ratio of ventilation to carbon dioxide production (VE/VCO2), peripheral and cardiac nervous sympathetic activity, and quality of life. Results: In the patients allocated to the IMT group, significant alterations were recorded: an increase in Pimax (59,2 ± 4,9 cmH2O at baseline compared to 87,5 ± 6,5 cmH2O following therapy),; an increase in peak oxygen consumption (14,4 ± 1,03 versus 18,9 ± 1,16 ml/kg/min); a reduction in peak VE/VCO2 (35,8 ± 0,4 versus 32,5 ± 0,8 ml/kg/min), a reduction in the low-frequency (LF) component (6,18 ± 1,7 versus 5,04 ± 1,1 mms2) and an increase in the normalized value of the high frequency (HF) component (48,4 ± 4,4 versus 56,7 ± 4,4 mms2), a reduction in peripheral sympathetic activity (37,1 ± 3 versus 29,5 ± 2,3 bursts/minute) and a reduction in the physical domain (20,2 ± 3,5 versus 7,6 ± 2,2 points) and general scores (23,6 ± 3,8 versus 9,2 ± 2,4 points) of the Minnesota instrument. Conclusion: IMT is associated with an increase in respiratory muscle strength and endurance, an improvement in cardiorespiratory capacity and a reduction in central and peripheral sympathetic activity, resulting in an improvement in the quality of life of patients with hypertensive heart disease
58

Om du vill ha fred, förbered dig på krig : en studie i den militära styrkans betydelse

Schimana, Fredrik January 2005 (has links)
Denna uppsats kretsar kring att pröva hur en av de främsta företrädarna för den realistiska skolan, förklarar de amerikanska anfallen mot Afghanistan (2001) och Irak (2003). Hans namn är Robert Kagan och uppsatsen syftar till ge en realists tolkning till varför USA handlade som man gjorde. Man måste därför försöka uppfatta världen utifrån USA:s horisont och försöka tolka samt sätta sig in i den amerikanska positionen på den internationella arenan. Problemformuleringarna kretsar kring att få insikt i grundstenarna i Kagans teori, samt hur Kagans grundsyn skiljer sig gentemot den idealistiska. Vidare hur USA:s militära styrka, enligt Kagan, påverkar dess beteende på den internationella arenan, men även hur Kagan ser på USA:s kommande globala engagemang. Robert Kagans bok Om paradiset och makten USA och Europa i den nya världsordningen kommer att utgöra fundamentet i studien. I boken kretsar bl.a. Kagans resonemang kring att USA och Europa distanserar från varandra, men även kring militär styrka. Därför ger boken oss en väldigt bra bild av USA:s position på den internationella arenan. Kagans resonemang vävs sedan ihop med kritik, realism, idealism och geopolitik. Slutsatsen blir att grundstenarna i Kagans resonemang återfinns i den s.k. realismteorin, men även till viss del i geopolitiken. Han sätter stor vikt vid militära medel och ser staterna som de mest betydelsefulla aktörerna, samt ser världen som allmänt hotfull. Han realistiska resonemang grundas på amerikanska spelregler och ledarskap på den internationella arenan. Skillnaden mellan Kagans grundsyn och den idealistiska bottnar främst i idealisternas fokusering på integration mellan stater. Vidare att de sätter tilltro till internationell rätt, samt har ett mer multilateralt förhållningssätt till omvärlden. Kagan menar vidare att starka stater är mer villiga att använda tvång och hot i internationella relationer. De bedömer dessutom hot och risker annorlunda jämfört med svagare stater. Enligt Kagan beter sig USA som en internationell sheriff på den globala arenan och beteendet bottnar i militär styrka. Vidare anser Kagan att USA har haft samma kurs i flera århundraden. USA har expanderat in i Europa och Asien och aldrig dragit sig tillbaka. Man hade redan före den 11 september 2001 fokuserat på Kina som motspelare. Dessutom, menar Kagan, att USA varit villiga att satsa på ny militär teknik, vilken kan förändra krigföringen. Han skriver även att både Clinton och Bushadministrationen varit grundade på att USA är en nödvändig nation, samt att amerikaner vill beskydda och sprida det liberala systemet i världen.
59

A Critical Perspective On State Failure, Its Consequences, And Reconstructions Of The State Afghanistan: A Case Study

Gokce, Suleyman 01 September 2006 (has links) (PDF)
This thesis attempts to provide a critical perspective on state failure together with its consequences, and how the reconstruction of state is carried out in the aftermath of failure. The thesis commences by discussing the emergence of &lsquo / modern&rsquo / nation-states, and proceeds by analyzing how current patterns of statehood respond to the classic nation-state denominations. Examining the concept of state failure, the thesis aims to verify whether established characteristics of statehood are applicable in view of contemporary dynamics of state weakness. The thesis then observes the difficulties for upholding inherent weaknesses in a state against the pressing nature of the contemporary dynamics of international relations / and, thus explores avenues for frameworks preventive to state failure, as well as postfailure resuscitation of states when these frameworks fail to take effect. Putting this analysis into perspective, the thesis discusses various aspects of international community&rsquo / s engagement for reconstruction of the state in Afghanistan, a country which represents an example for state failure and collapse par excellence, in the frame of a case study. Drawing from this case study, the thesis highlights the shortfalls and successes of state reconstruction in Afghanistan, in an attempt to provide useful hints for similar future engagements elsewhere.
60

內控缺失與財務報導一致性之關聯性 / The Relationship between Internal Control Weakness and the Financial Reporting Consistency

許正昇 Unknown Date (has links)
本研究使用TFIDF文字探勘技術分析樣本公司年度財務報告裏的管理階層討論與分析(Management’s Discussion & Analysis of Financial Condition and Results of Operations,以下簡稱MD&A)與財務資訊,欲探討公司內部控制有效性對於MD&A資訊與財務資訊一致性之影響。本研究樣本自2002年至2014年美國上市櫃公司之年報中選取,研究結果顯示,當內部控制出現重大缺失,會對企業財務報導一致性產生顯著影響,內部控制具備有效性,其財務資訊與MD&A文字性資訊所揭露之訊息較為一致。 / The major purpose of this study is to examine the relationship between internal control weakness and the financial reporting consistency. I use TFIDF text mining technology analysis the Management's Discussion & Analysis of Financial Condition and Results of Operations (MD&A) and financial information. All annual report of the US-listed companies from 2002 to 2014 are collected as data samples. As anticipated, we find that internal control weakness is negatively correlated to the financial reporting consistency. Companies with no internal control weakness present more consistent MD&A information comparing to their financial information.

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