Dissertations / Theses on the topic 'Pre and Post-liberalisation Periods'
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Mohamed, Azali. "The monetary policy transmission mechanism : the Malaysian experience during the pre-liberalisation and post-liberalisation periods." Thesis, Cardiff University, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.326023.
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Sarkar, Joy. "Relation between stock market and select marco-electronic variables : A study on pre and post liberalization experiences in India." Thesis, University of North Bengal, 2022. http://ir.nbu.ac.in/handle/123456789/4811.
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Zhang, Haitao. "Accrual-based earnings management and corporate governance, China : evidence in the pre- and post-code periods." Thesis, University of Surrey, 2010. http://epubs.surrey.ac.uk/2823/.
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This thesis aims to investigate the impact of implementation of The Code of Corporate Governance . for Listed Companies in China (or the Code) in 2002 upon the accrual-based earnings management (hereafter EM) practices in China's listed companies. Based on Transaction Cost Economics (TCE) and Agency Theory (AT), it is hypothesised that, due to the improvement of the corporate governance Code, Chinese listed companies engage less in EM. In particular, it is hypothesised the relationships between the main corporate governance (or CG) mechanisms arranged from the executive compensation to the characteristics of controlling shareholders (shareholdings and ownership type) and EM prior to and after the Code. Drawing upon a panel data of 447 non-financial Chinese listed companies over the period of 2000-2006, the results provide robust evidence suggesting that while the magnitude of discretionary accruals (or DAs-proxy of EM) measured by the Modified Jones Model (Dechow el al., 1995) and the Larcker and Richardson (2004) (or L&R) Model respectively decreases over time, the reduction is more pronounced after the Code compared with it prior to the Code. In addition, the findings show that companies engage in larger earning-decreasing DAs are followed by smaller positive reversals. The findings also document that: (1) the performance-based compensation is neither statistically nor economically related to the magnitude of DAs; (2) the independent non-executives on the board significantly constrain the magnitude of DAs, and such effect is increased significantly in the post-Code period; (3) while both the audit committee and the institutional investors significantly reduce earnings-increasing DAs, especially in the post-Code period, they do not significantly mitigate the earnings-decreasing choices; (4) the use of the international reputable auditor (Big 4) is not significantly correlated to the magnitude of DAs; and (5) the controlling shareholders especially who are ultimately controlled by the State significantly engage in DAs before and after the Code. This thesis has made important theoretical and managerial implications. Theoretically, it implies that as TCE and AT are complementary theories, a theoretical framework by incorporating TCE with AT should be robust in investigating the relationships between CG and EM in China's stock markets. Managerially, it implies that investors should be aware of the EM behaviours and need to check firms' financial statements with great caution. For stock market regulators, they may need to: (1) enforce more transparent compliance with the CG Code, and extend the requirements and duties of non-executives so that greater oversight is provided; (2) strengthen the independence and expertise of the audit committee; and (3) be cautious of promoting the participation of international audit firms as these firms do not necessarily help China with improving its monitoring system. For policy makers, they may need to consider improving the legal environment so as to make expropriation of minority shareholders more difficult.
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Van, Staden Elizabeth. "Effect of different equilibration periods pre-cryopreservation on post-thaw sperm motility in Nguni and Boran bulls." Diss., University of Pretoria, 2010. http://hdl.handle.net/2263/25956.
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Compared to natural selection, the use of artificial insemination (AI) and other reproductive technologies rapidly increase the rate of genetic change in any population. In order to achieve success with AI, the semen used to inseminate cows must be of the highest possible quality. When semen is frozen, generally only about 50% of the spermatozoa survive the cryopreservation process. Thus, any factors possibly affecting the survival of spermatozoa through the numerous freezing-thawing steps should be studied, in order to identify the optimal conditions for the survival of spermatozoa. The discovery of protective agents within egg yolk and glycerol was a major milestone in sperm cryopreservation. These agents protect bovine spermatozoa during cooling and freezing procedures and result in increased survival rates. Cryopreservation of spermatozoa has become the most common technique for the preservation of male fertility of genetically superior sires even after their death. Using cryopreserved sperm to artificially inseminate females has become standard practice in commercial dairy cattle herds and the application of this reproductive management tool is also expanding to beef herds worldwide. The use of glycerol as a cryoprotectant for bovine spermatozoa is credited as the reason for the success in bovine semen cryopreservation. The purpose of this research was to quantify the effects of different cooling periods, as well as different glycerol equilibration periods on the post-thaw motility percentages and recovery fractions of semen collected from Boran and Nguni bulls. The research was subdivided into two experiments. In each experiment different cooling and glycerol equilibration times were researched. The first experiment involved shorter cooling times (30, 60, 120 and 240 minutes) with each cooling time followed by several longer equilibration times (4, 5, 6, 7 and 8 h). In the second experiment the cooling and equilibration times from the first experiment were reversed. This resulted in longer cooling times (4, 5, 6, 7 and 8 h) with each cooling time having shorter glycerol equilibration times (30, 60, 120 and 240 minutes). An egg yolk-Tris two-step extender was used in both the experiments. The general trend for the glycerol equilibration periods studied in Experiment 1 was that the resulting overall average post-thaw motility percentage and average recovery fraction increased with longer periods. There was a breed difference when comparing the average post-thaw motility percentages after 4, 5, 6 and 8 h (p<0.05), while the average post-thaw motility percentages also tended to differ after 7 h of equilibration. The general trend observed for equilibration periods used in Experiment 2 was that the average post-thaw motility percentage increased as glycerol equilibration period increased up to 120 minutes, but after 240 minutes of glycerol equilibration, there was a slight decline. The differences in average post-thaw motility percentage after the respective glycerol equilibration periods were not statistically significant. The results of each experiment were used to create a matrix that can be used in practice. The matrix using results from Experiment 1 demonstrated that a cooling period glycerol equilibration period combination of 240 minutes and 7 h resulted in the highest (not significantly different from most other combinations) average post-thaw motility rates. The matrix formed from the results of Experiment 2 demonstrated that an 8 h cooling period combined with a 60 minute glycerol equilibration period yielded the highest (not significantly different from most other combinations), average post-thaw motility percentage.Dissertation (MSc(Agric))--University of Pretoria, 2011.
Animal and Wildlife Sciences
unrestricted
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Torn, Alison. "Madness and narrative understanding : a comparison of two female firsthand narratives of madness in the pre and post enlightenment periods." Thesis, University of Bradford, 2009. http://hdl.handle.net/10454/3352.
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This study uses a narrative analytic approach to explore the similarities and differences between pre-Enlightenment and post-Enlightenment firsthand accounts of madness in order to answer the question; what is the relationship between madness, narrative, understanding, identity and recovery? Drawing on the work of Foucault, the research traces the historical and cultural development of conceptualisations of reason and unreason, the rise of psychiatry and the marginalisation of the voice of madness. I argue that this marginalisation is continued in narrative research where the focus is on the stories of the physically ill, rather than madness. The narrative method provides a means of giving space to these marginalised voices and it is Bakhtin's constructs of dialogicism, polyphony, unfinalizability and the chronotope that provide the tools for the narrative analysis of two female English writers; Margery Kempe and Mary Barnes. The analysis highlights three critical issues in relation to firsthand narratives of madness. First, the blurred boundaries between madness and mysticism and the role of metaphor in understanding distressing experiences. Second, the complex, multi-dimensional nature of subjective timespace that challenges the linear assumptions underlying both narrative and recovery, which, I argue, demands a radical reconceptualisation of both constructs. Third, the liminal social positioning within the analysed accounts is closely related to Bakhtin's notion of unfinalizability, a form of being that enables the search for meaning and the transformation of the self. Insights can be gained from this research that may place stories and understanding central in contemporary healthcare.
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Regula, Rosa M. "An analysis of Yasir Arafat's media image in The New York Times in the pre and post handshake periods, 1988-1996." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1998. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape11/PQDD_0020/MQ52648.pdf.
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Gobey, Mathew William. "The determinants of Colombian plant level productivity Pre and Post Liberalisation." Thesis, University of Dundee, 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.527617.
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CANDELIER, CHRISTOPHE. "Le sotalol intraveineux en periode pre, per et post-operatoire : a propos de 34 cas." Lille 2, 1990. http://www.theses.fr/1990LIL2M150.
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Gualdi, Valentina. "Analisi del linguaggio politico italiano nel periodo pre e post referendum costituzionale 2016." Master's thesis, Alma Mater Studiorum - Università di Bologna, 2017. http://amslaurea.unibo.it/12713/.
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Questo elaborato analizza le particolarità del linguaggio politico partendo dai resoconti stenografici dell’Assemblea della Camera dei deputati di novembre e dicembre 2016. Dopo aver introdotto la struttura delle sedute dell’Assemblea per comprendere il genere di evento comunicativo in cui i discorsi hanno luogo, l’analisi vera e propria inizia con l’esame del ruolo del Presidente e di come il suo modo di esprimersi sia profondamente legato alla prassi stabilita dal Regolamento della Camera. Successivamente sono analizzati aspetti dei discorsi quali i modi di dire, i forestierismi e le espressioni usate ripetutamente dai deputati, qui chiamati “futuri plastismi”. È poi prestata particolare attenzione alle scelte linguistiche dei deputati, considerando: l’uso dei pronomi personali soggetto (io, noi, voi e l’impersonale); le occorrenze di alcuni gli avverbi; e l’uso di alcune locuzioni preposizionali. Infine, questo elaborato affronta la questione della comunicazione conflittuale alla Camera dei deputati e di come questa influenzi le scelte linguistiche dei partecipanti, spiegando come affermazioni ironiche e modi di dire abbiano un’importante ruolo nella gestione del conflitto, concludendo con alcune considerazioni che “tireranno le somme” delle osservazioni fatte, descrivendo un discorso politico “tipo” di fine 2016. Lo scopo di questa tesi, al termine di un corso di laurea magistrale in interpretazione, è di fare chiarezza su alcuni fenomeni tipici del linguaggio politico che possono rendere i discorsi complessi da interpretare.
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Slabbert, Natalie Celeste. "The strategic significance of South Africa in the pre-and immediate post-Cold War period." Pretoria : [S.n.], 2006. http://upetd.up.ac.za/thesis/available/etd-08022006-122056.
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Perissinotto, Beatrice <1988>. "Analisi dei finanziamenti alle piccole e medie imprese del Nord Est nel periodo pre e post crisi economica." Master's Degree Thesis, Università Ca' Foscari Venezia, 2013. http://hdl.handle.net/10579/2706.
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La crisi finanziaria cominciata nel 2007 ha messo in luce tutta la debolezza del settore bancario ma allo stesso tempo ha reso ancora più evidente come le banche giochino un ruolo centrale nelle attività economiche. Gli avvenimenti che si sono susseguiti nel mercato finanziario dal 2007 stanno avendo infatti larghi effetti negativi anche sull’economia reale.
L’atteggiamento prudente delle banche che si trovano già in una situazione di crisi porta a ridurre i finanziamenti concessi in particolare alla categoria delle piccole e medie imprese.
Il lavoro di ricerca si concentrerà sulla valutazione dei criteri di concessione del credito utilizzati dalle banche analizzando variabili esplicative della capitalizzazione, della solidità, della redditività, dell’efficienza e della liquidità aziendale desumibili dai bilanci, questo con lo scopo di analizzare eventuali cambiamenti nei paramenti guida di concessione del credito.
L’analisi utilizza un campione di circa 30.000 imprese italiane per poi focalizzare l’attenzione su un campione più ridotto di piccole e medie imprese localizzate nel nord-est Italia.
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Nguyen, Huong T. D. "Voices in the Shadow of Independence: Vietnamese Opinion on Some National Issues in the Period of 1979–1986." Ohio University / OhioLINK, 2010. http://rave.ohiolink.edu/etdc/view?acc_num=ohiou1275682901.
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Bhutia, Karma Samten. "Socio-economic and political status of the bhutias in Sikkim since 1975: change and continuity." Thesis, University of North Bengal, 2022. http://ir.nbu.ac.in/handle/123456789/5099.
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Capra, Yves. "Formation of Threat Image and Identity Building in Latvia during the pre- and post-Accession Period to the EU and NATO." Thesis, Södertörn University College, School of Gender, Culture and History, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-1146.
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In this thesis, I explore if Latvia has experienced, during the last ten years, a change in identity and threat perception that could allow for the building of a “cooperative security community” in Northern Europe. Recent constructivist researches contend that such change is in progress in neighboring Estonia. This research, performed through a discourse analysis of political elite’s speeches, reveals the presence – explained by the concept of interim inconsequentiality - of two opposite identity/security discourses. I link the first, inclusive, discourse to Latvia’s Western socialization, but not to a change in identity, as I contend that both threat images and identity have been instrumentalized for the sake of the accession strategy. As for the second, exclusionary, discourse that shows a persistent distrust of both Russia and the ethnic Russian minorities, and is the more prevalent in terms of political behavior, I link it to Latvia’s identity as a small ethnic nation vulnerable to external pressures - an identity strengthened during the period by Russia’s behavior. I verify this thesis by exposing the exclusionary discourse’s salience on the EU integration issue. I conclude that the period of reference, far from resolving the security dilemma, has, on the contrary, reinforced it.
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Zimba, Anthony Andile. "A descriptive analysis of how primary health care services have developed in the Cape Metropolitan Area from the period: pre-1994 to post-2000 elections." Thesis, Stellenbosch : Stellenbosch University, 2002. http://hdl.handle.net/10019.1/52632.
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Assignment (MPA)--University of Stellenbosch, 2002.ENGLISH ABSTRACT: Primary Health Care (PHC) approach is currently receiving tremendous attention worldwide as a mechanism to ensure effective and efficient public health services. The concept has evolved from the Alma Ata conference (1978). Since then many countries began to reorient their health services to achieve the goals of availability, accessibility and affordability of health care for all citizens and a number of management issues came to the forefront. Therefore, the provision of comprehensive PHC services is the key aspect to improving health services. A district health system has been identified as an ideal model for comprehensive PHC services to all the citizens in South Africa. Public health services in the Cape Metropolitan Area are characterised by functional fragmentation. Two public authorities render Primary Health Care services, namely the: Provincial Administration of the Western Cape through CHSO, and the Municipal Health Department. The fragmented nature of the public health services, which result in poor coordination of service delivery between the two health authorities, compromises the quality of service delivery. Historically, PHC services in the Cape Metropolitan Area - and indeed in the whole South Africa - have developed in a skewed manner. This work is an attempt at conceptualising the implications and consequences of this skewed health development. South Africa is presently undergoing fundamental reform, which has brought the PHC into disarray of fundamental change. Since the South African health care system is a highly complex institution, attempts have been made to critically analyse those aspects and features of inequality, inaccessibility, and inequity. Among these is the historical and present development of Cape Metropolitan Area health care and the structural features it assumed with the passing of time, trends and characteristics. In order to examine the theory in practice, the evolvement of PHC in the Cape Metropolitan Area will be analysed. The analysis highlights how different political formations have affected the development of PHC services and points out obstacles and limitations throughout the process, which had to be dealt with. Transformation of the existing health services, based on the principles of PHC, requires the redressing the imbalances of the past. Therefore, the integration of the two health authorities into one entity would best achieve the principles of district health system and will ensure comprehensive PRe.
AFRIKAANSE OPSOMMING: Die Primêre Gesondheidsorg benadering geniet tans wereldwyd erkenning as 'n meganisme om doeltreffende openbare gesondheidsdienslewering te versker. Die konsep, wat ontwikkel en gegroei het uit die Alma Ata-konferensie van 1978, is reeds deur verskeie regerings ge-implementeer ten einde die doelwitte van beskikbaarheid, toeganklikheid en bekostigbaarheid van gesondheidsorg vir alle landsburgers te verseker. Die voorsiening van omvattende Primêre Gesondheidsorgdienste word erken as 'n noodsaaklike middelom gesondheidsorg te verbeter. Die Distrikgesondheid-stelsel is geidentifiseer as 'n ideale model vir die implementering van omvattende Primêre Gesondheidsorgdienste in Suid Afrika. Publieke Gesondheidsdienste in die Kaapse Metropolitaanse-gebied word gekenmerk deur die feit dat dit funksioneel gefragmenteer is. Twee publieke owerhede, te wete die Provinsiale Administrasie van die Wes Kaap en die Kaapse Stadsraad lewer Primêre Gesondheidsorgdienste, wat aanleiding gee tot swak koordinering met die gevolg dat dienslewering daaronder ly. Primêre Gesondheidsdienste in die Kaapse Metropolitaansegebied, soos in die res van Suid Afrika, het op 'n onlogiese, skewe manier ontwikkel Hierdie werk is 'n poging om die gevolge en implikasies van die onlogiese, skewe gesondheids-ontwikkeling te konseptualiseer. Daar is gepoog om die uiters gekompliseerde gesondheidsdiens-stelsel in Suid Afrika krities te analiseer met spesifieke verwysing na die kenmenrke van ongelykheid, ontoeganklikheid en onbillikheid. Dit sluit die historiese en huidige ontwikkeling van gesondheidsorg in die Kaapse Metropolitaanse gebied en die strukturele kenmerke in wat deur die loop van jare as gevolg van verskeie invloede en neigings sigbar geraak het. Die ontwikkeling van Primêre Gesondheidsorg in die Kaapse Metropolitaanse-gebied word ge-analiseer ten einde bogenoemde teorie in die praktyk te bevestig. Die analise beklemtoon die invloed van verskillende politieke rolspelers op ,die ontwikkeling van Primêre Gesondheidsorgdienste en bevestig die struikelblokke en beperkings wat deurentyd opgeduik het. Transformasie van gesondheidsdienste soos dit tans daaruit sien, gegrond op die beginsels van Primêre Gesondheidsorg, vereis dat die ongelykhede van die verlede aangespreek word. Die integrasie van die twee gesondheidsdiensowerhede sal die beginsels van die Gesondheidsdistrik-stelsel verwesenlik, wat daartoe sal aanleiding gee dat omvattende Primêre Gesondheidsorg 'n werklikheid word.
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Richardson, Ian. "The dynamics of third dimensional power in detemining a pre-orientation to policymaking : an exploratory study of transitional elite interactions in the post-Cold War period." Thesis, Cranfield University, 2009. http://hdl.handle.net/1826/3753.
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In the contemporary political setting, the emergence of transnationalism represents a
significant challenge to traditional state-centred depictions of international relations and
raises many questions concerning its purpose, legitimacy and effects. This study is
concerned with one aspect of the transnational debate: the dynamics of power that drive
consensus formation within informal, and collaborative, elite transnational networks.
Situated in debates related to international relations, political economy, policy science,
political sociology and social network theory, this study identifies the role played by
transnational elites in articulating, as well as interpreting, structural determinants of
policy. In short, transnational elite interactions are responsible, often unconsciously, for
the legitimisation of pervasive social constructs within the wider elite community. The
process of legitimisation within such settings is highly contested and, as a consequence,
power relations are critical to our understanding of eventual consensus.
Utilising Steven Lukes’s (1974) third dimensional form of power, this study considers
the discrete mechanisms of preference formation at play within transnational elite
networks. Exploring processes of socialisation, acculturation, familiarisation and
fraternisation within such communities, the complex, and highly personal, demands of
elite membership are revealed. The study suggests that these demands have a
considerable bearing upon the nature and substance of consensus formation activity
within elite networks. It also makes clear, however, that any resulting consensus is far
from absolute and highly idiosyncratic.
This qualitative study is the first of its kind concerned with the interactions of
transnational elites. It reports the findings of interviews conducted with sixteen
members of the Atlantic transnational network – arguably the most powerful and
interconnected of all transnational networks. In presenting an analysis of the first-hand
accounts of these individuals, and exploring the dynamics of power within such a
context, this study represents an original contribution to knowledge in the field.
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Oliveira, Eteniger Marcela Fernandes de. "Viv?ncia do homem no puerp?rio." Universidade Federal do Rio Grande do Norte, 2007. http://repositorio.ufrn.br:8080/jspui/handle/123456789/14637.
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Previous issue date: 2007-12-21After the birth of a child, during the post-partum period, the exercise of fatherhood, the sexual relationships either marital or sexual as well as the definition of the male role are all aspects that can change. These changes are guarded and can contribute to strengthen the familiar bond or deprive it. Thus, this study aims to understand the male experience during the partner s puerperal period. In this period, the male interacts and participates according to his understanding of the post-partum period. The male experiences different situations with his partner, family and social environment. This research is descriptive-exploratory and has a qualitative approach. It was developed with 15 men that live with their live with their partners during the puerperal period. The data was collected through a semi-structured interview. These data was treated according to content analysis proposed by Bardin. These were analyzed through Symbolic Interacionism according to Blumer. Thus, three themes emergedshares of care in the home environment, meanings attributed to the puerperium, emotions emerged during the post-partum - the seven subcategories-taking care of the wife and child, supporting the family, moment to rest, fulfillment through fatherhood, sense of joy, feeling of concern and sense of exclusion. It was seen that the subjects experience post-partum mainly by taking care of their partner and child and providing support of the family. Besides the mentioned aspects, there was meaning attributed to the puerperal period, considering it a period of rest for the partner and above all, fatherhood. Thus, even understanding that it is excluded, the subjects expressed joy and worriness towards the child s future, related to the insecurity in which the country goes through in current conjuncture
Ap?s o nascimento de um filho, ou seja, durante o p?s-parto da companheira, o exerc?cio da paternidade, a paternagem, o relacionamento conjugal e sexual, assim como, a defini??o do papel masculino s?o aspectos pass?veis de mudan?as, ainda veladas, que podem contribuir tanto para o fortalecimento dos la?os familiares como para o empobrecimento conjugal. Assim sendo, o estudo em apre?o teve por objetivo compreender a viv?ncia do homem durante o puerp?rio de sua companheira, partindo do pressuposto que, nesse per?odo, ele interage e participa de acordo com seu entendimento acerca do p?s-parto, vivenciando diferentes situa??es junto ? parceira, fam?lia e meio social. Trata-se de uma pesquisa do tipo descritiva-explorat?ria, em uma abordagem qualitativa, desenvolvida junto a 15 homens que coabitam com suas esposas e as mesmas estavam no per?odo puerperal. Os dados foram coletados atrav?s de entrevista semi-estruturada, tratados de acordo com a t?cnica de an?lise de conte?do conforme Bardin e analisados a luz dos princ?pios do Interacionismo Simb?lico, segundo Blumer. Desse processo emergiram tr?s temas a??es de cuidado em ambiente dom?stico, significados atribu?dos ao puerp?rio, emo??es emergidas durante o p?s-parto e sete categorias cuidando da companheira e da crian?a, provendo o sustento da fam?lia, momento de descanso, realiza??o da paternidade, sentimento de alegria, sentimento de preocupa??o, sentimento de exclus?o. Desse modo, obtivemos que os entrevistados experienciam o p?s-parto cuidando de sua companheira e filho, como tamb?m, provendo o sustento da fam?lia. Al?m disso, atribu?ram significados ao puerp?rio considerando-o um per?odo de descanso, para a companheira, e de realiza??o da paternidade. Por fim, mesmo sentindo-se exclu?dos, expressaram alegria e preocupa??o com o futuro do filho em virtude da inseguran?a pela qual passa a atual conjuntura social do pa?s
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Luciano, Giulia <1982>. "Trapianto polmonare (LTx) per ipertensione polmonare con ossigenazione trans-membrana arterovenosa (ECMO) e continuazione del supporto nel periodo post-operatorio al fine di prevenire la disfunzione precoce del graft (PGD)." Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2017. http://amsdottorato.unibo.it/8212/1/LUCIANO_GIULIA_TESI.pdf.
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Il trapianto (LTx) bi-polmonare è oggi terapia accettata (4,7% del totale delle indicazioni) per l'Ipertensione Arteriosa Polmonare (PAH) severa dove le caratteristiche del paziente identificano un profilo prognostico peggiore nonostante terapia medica specifica massimale.
La diagnosi di Ipertensione Arteriosa Polmonare Idiopatica (IPAH) rappresenta il maggiore fattore di rischio categorico per la mortalità a un anno ( rischio relativo [RR] 1,73 95% CI 1,28-2,34 , p<0,0003).Tuttavia, quando i riceventi con IPAH sopravvivono ad almeno un anno hanno una miglior sopravvivenza a lungo termine rispetto a quella dei pazienti con altre patologie polmonari.
La disfunzione d'organo precoce (PGD) è responsabile di un terzo dei decessi precoci la cui causa principale è nel danno da ischemia-riperfusione.
Questo studio è teso ad analizzare la sicurezza ed efficacia dell'uso dell'ECMO prolungato dall'intra- al post-operatorio sulla funzionalità del graft nei riceventi trapianto bi-polmonare per PAH individuando i fattori che predispongono alla risposta da re-impianto.
E' stata effettuata un'analisi retrospettiva e prospettica (RCT) di tutti i casi di PAH (secondo la definizione aggiornata Dana Point 2008) trattati con trapianto bi-polmonare nel nostro Istituto con e senza prolungamento del supporto ECMO.
Dalla partenza del "programma ECMO" tutti i nuovi casi di PAH Classe III-IV WHO sottoposti a trapianto polmonare bilaterale sono stati registrati prospetticamente.
I riceventi arruolati nello studio sono stati divisi in due gruppi : Gruppo A dove l'ECMO veniva interrotto al termine del trapianto e Gruppo B dove l'ECMO veniva continuato fino a che le condizioni cliniche ne permettessero lo svezzamento.
La diagnosi di PAH ha rappresentato il principale fattore di rischio nello sviluppo di PGD(OR 3.4; 95% CI 1.8-6.9).
I risultati dimostrano una mortalità ad un anno significativamente minore nel Gruppo B (12,6%) rispetto a quella dei pazienti dove l'ECMO è stato re-instaurato in ITU solo a fronte della comparsa di segni di PGD.Double LTx (lung transplantation) is now accepted therapy (4,7% on totality of indications) for severe pulmonary artery hypertension (PAH) where patient's features identify a worse prognostic profile (ESC-ERS-ISLHT guidelines) despite maximal specific medical therapy. A diagnosis of Idiopatic Pulmonary Artery Hypertension (IPAH) represents the greatest categorical risk factor for one -year mortality (relative risk[RR] 1,73 95% confidence interval [95%CI] 1.28-2,34, p<0,0003). However, when LTx recipients with IPAH live for at least one year, they have improved long-term survival compared to patients with other lung diseases. Primary graft disfunction (PGD) is responsible of one third of early deaths whose main cause is the continuous ischemia-reperfusion. This study aimed to investigate the safety and efficacy of intra- and post-operatively prolonged ECMO on pulmonary graft function after double LTX for PAH focusing on factors that may predispose a reimplantation response. A retrospective analysis and prospective RCT of all the cases of PAH ( according to Updated clinical classification of PH,Dana Point, 2008) treated by double LTx at our Institution with and without prolonged post-operatively ECMO support was performed. Since the inception of the "ECMO program" all the new cases of PAH WHO class III- IV undergoing double LTx have been recorded prospectively. The recipients enroled in the trial have been divided into two groups: Group A where veno-arterial ECMO was used during LTx and discontinued at the end of the procedure and Group B where ECMO is prolonged after the procedure until the clinical conditions permitted to wean it. The diagnosis of PAH represented the main risk factor for the development of PGD (OR 3.4; 95% CI 1.8-6.9). The results show that the Group B had a significantly lower 1-year mortality rate (12,6%) when compared to the group where the ECMO was only started in ITU after the onset of PGD signs.
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Teles, Cesar Simas 1974. "Storage of seedless table grapes exposed to high CO2 concentrations for short period followed by controlled atmosphere, associated or not with pre-harvest application of CaCI2 or CIO2 = Conservação de uvas apirências submetidas a curta exposição de altas concentrações de CO2, seguida de armazenamento sob atmosfera controlada, associada ou não à aplicação de CaCI2 ou CIO2 na pré colheita." [s.n.], 2013. http://repositorio.unicamp.br/jspui/handle/REPOSIP/256783.
Full textAbstract:
Orientador: Benedito Carlos BenedettiTexto em português e Inglês
Tese (doutorado) - Universidade Estadual de Campinas, Faculdade de Engenharia Agrícola
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Resumo: Botrytis cinerea Pers, causador da doença conhecida como mofo cinzento, é o principal problema para a conservação pós-colheita de uvas de mesa. A utilização do dióxido de enxofre (SO2) é a prática pós-colheita mais comum para o controle desta doença. Pesquisas buscam alternativas a este produto devido às reações que causa em pessoas alérgicas, danos que pode causar nos frutos e às restrições ao seu uso em sistemas de produção orgânico. Foram avaliados os efeitos da aplicação de uma atmosfera de 40% de CO2 por 24 ou 48 horas (pré-armazenagem) combinado com armazenagem em atmosfera controlada (AC) (12% O2 + 12% CO2) no controle de B. cinerea, e nos atributos de qualidade de uvas 'Flame Seedless' e 'Crimson Seedless'. Também foram avaliados, em uvas 'Crimson Seedless', e os efeitos da associação deste tratamentos com aplicações pré-colheita de cloreto de cálcio (CaCl2) ou dióxido de cloro (ClO2). Os tratamentos foram aplicados em uvas orgânicas infectadas de três formas: infectadas naturalmente, superficialmente inoculadas com conídios e inoculadas com uma baga coberta de micélio. Uvas 'Flame Seedless', naturalmente infectadas, tratadas com 40% de CO2 por 48 horas + AC apresentaram redução da podridão pós-colheita, de 22% para 0,6%, após 4 semanas, e de 100% para 7,4%, após 7 semanas. O pré-armazenamento em 40% de CO2 sozinho também limitou a incidência de mofo cinzento em frutos infectados naturalmente e em uvas inoculadas artificialmente, porém foi menos eficaz do que quando seguido pelo armazenamento em AC. A aplicação de CaCl2 ou ClO2 em pré-colheita reduziu a incidência do mofo cinzento em uvas 'Crimson Seedless' inoculadas com uma solução de conídios, porém não houve controle quando os cachos de uva foram inoculados com micélio. A aplicação de CaCl2 e ClO2 reduziram o mofo cinzento de 45% para 23,2% e 15.6%, respectivamente, em cachos inoculados com conídios e avaliados após 6 semanas armazenadas 0oC. O pré-tratamento com 40% CO2 + CA não afetou as características físico-químicas e sensoriais de uvas 'Crimson Seedless' ou 'Flame Seedless'. Em experimentos in vitro os tratamentos com 40% CO2 por 24 ou 48 h limitaram o crescimento micelial até 72 horas após o tratamento. A germinação dos conídios de B. cinerea foi retardada por 12h. Os resultados mostram que o pré-tratamento com 40% CO2 + CA possui grande potencial para ser adotado como prática comercial para conservação de uvas orgânicas
Abstract: Gray mold, caused by Botrytis cinerea Pers, is the main postharvest decay of table grapes. The use of sulfur dioxide (SO2) is the common post-harvest practice for its control. Several researchers are looking for alternative methods of control, because SO2 can cause allergic reactions, damage fruits and also it cannot be applied in organic production system. In this thesis, it was evaluated the effects of applying an atmosphere of 40% CO2 for 24 or 48 hours (pre-storage) combined with controlled atmosphere storage (CA = 12% O2 + 12% CO2) in the control of B. cinerea, and the effects in the quality and sensory attributes of 'Flame Seedless' and 'Crimson Seedless' table grapes. In addition, it was evaluated the efficacy of CaCl2 or ClO2 application in pre-harvest alone or in combination with pre-storage of 40% CO2 for 24 h + CA, to control gray mold on 'Crimson Seedless' table grapes, and the determination of the impact of these treatments on fruit quality. The treatments were applied in certified organic table grapes naturally infected, surface inoculated and nesting inoculated (inoculated with an infected berry). After 4 weeks of storage, the pre-storage in 40% CO2 for 48 hours + CA reduced postharvest rot from 22% to 0.6%, and after 7 weeks, the decay was reduced from 100% to 7.4% in 'Flame Seedless' naturally infected. The pre-storage in 40% CO2 alone also reduced the incidence of gray mold in fruits naturally infected and in artificially inoculated, but it was less effective than combined treatment. The application of CaCl2 or ClO2 pre-harvest reduced the incidence of gray mold on grapes 'Crimson Seedless' inoculated with a spore solution, but there was no control when fruits were nesting inoculated. After 6 weeks at 0oC, the application of CaCl2, and the ClO2 in fruits surface inoculated, reduced the gray mold from 45% to 23.2% and 15.6%, respectively. The pretreatment with 40% CO2 + CA did not affect quality and nor sensory attributes for both varieties tested. In vitro experiments, the treatment with 40% CO2 for 24 or 48 h limited mycelial growth for at least 72 hours after treatment. Conidial germination of B. cinerea was delayed for 12 hours. Our results showed the potential that pre-treatment with 40% CO2 associated with CA has to be adopted in commercial practice for preservation of organic grapes
Doutorado
Tecnologia Pós-Colheita
Doutor em Engenharia Agrícola
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PANTINI, SARA. "Analysis and modelling of leachate and gas generation at landfill sites focused on mechanically-biologically treated waste." Doctoral thesis, Università degli Studi di Roma "Tor Vergata", 2013. http://hdl.handle.net/2108/203393.
Full textAbstract:
Despite significant efforts have been directed toward reducing waste generation and encouraging alternative waste management strategies, landfills still remain the main option for Municipal Solid Waste (MSW) disposal in many countries. Hence, landfills and related impacts on the surroundings are still current issues throughout the world. Actually, the major concerns are related to the potential emissions of leachate and landfill gas into the environment, that pose a threat to public health, surface and groundwater pollution, soil contamination and global warming effects. To ensure environmental protection and enhance landfill sustainability, modern sanitary landfills are equipped with several engineered systems with different functions. For instance, the installation of containment systems, such as bottom liner and multi-layers capping systems, is aimed at reducing leachate seepage and water infiltration into the landfill body as well as gas migration, while eventually mitigating methane emissions through the placement of active oxidation layers (biocovers). Leachate collection and removal systems are designed to minimize water head forming on the bottom section of the landfill and consequent seepages through the liner system. Finally, gas extraction and utilization systems, allow to recover energy from landfill gas while reducing explosion and fire risks associated with methane accumulation, even though much depends on gas collection efficiency achieved in the field (range: 60-90% Spokas et al., 2006; Huitric and Kong, 2006). Hence, impacts on the surrounding environment caused by the polluting substances released from the deposited waste through liquid and gas emissions can be potentially mitigated by a proper design of technical barriers and collection/extraction systems at the landfill site. Nevertheless, the long-term performance of containment systems to limit the landfill emissions is highly uncertain and is strongly dependent on site-specific conditions such as climate, vegetative covers, containment systems, leachate quality and applied stress. Furthermore, the design and operation of leachate collection and treatment systems, of landfill gas extraction and utilization projects, as well as the assessment of appropriate methane reduction
strategies (biocovers), require reliable emission forecasts for the assessment of system feasibility and to ensure environmental compliance. To this end, landfill simulation models can represent an useful supporting tool for a better design of leachate/gas collection and treatment systems and can provide valuable information for the evaluation of best options for containment systems depending on their performances under the site-specific conditions. The capability in predicting future emissions levels at a landfill site can also be improved by combining simulation models with field observations at full-scale landfills and/or with experimental studies resembling landfill conditions. Indeed, this kind of data may allow to identify the main parameters and processes governing leachate and gas generation and can provide useful information for model refinement.
In view of such need, the present research study was initially addressed to develop a new landfill screening model that, based on simplified mathematical and empirical equations, provides quantitative estimation of leachate and gas production over time, taking into account for site-specific conditions, waste properties and main landfill characteristics and processes. In order to evaluate the applicability of the developed model and the accuracy of emissions forecast, several simulations on four full-scale landfills, currently in operative management stage, were carried out. The results of these case studies showed a good correspondence of leachate estimations with monthly trend observed in the field and revealed that the reliability of model predictions is strongly influenced by the quality of input data. In particular, the initial waste moisture content and the waste compression index, which are usually data not available from a standard characterisation, were identified as the key unknown parameters affecting leachate production. Furthermore, the applicability of the model to closed landfills was evaluated by simulating different alternative capping systems and by comparing the results with those returned by the Hydrological Evaluation of Landfill Performance (HELP), which is the most worldwide used model for comparative analysis of composite liner systems. Despite the simplified approach of the developed model, simulated values of infiltration and leakage rates through the analysed cover systems were in line with those of HELP.
However, it should be highlighted that the developed model provides an assessment of leachate and biogas production only from a quantitative point of view. The leachate and biogas composition was indeed not included in the forecast model, as strongly linked to the type of waste that makes the prediction in a screening phase poorly representative of what could be expected in the field. Hence, for a qualitative analysis of leachate and gas emissions over time, a laboratory methodology including different type of lab-scale tests was applied to a particular waste material. Specifically, the research was focused on mechanically biologically treated (MBT) wastes which, after the introduction of the European Landfill Directive 1999/31/EC (European Commission, 1999) that imposes member states to dispose of in landfills only wastes that have been preliminary subjected to treatment, are becoming the main flow waste landfilled in new Italian facilities. However, due to the relatively recent introduction of the MBT plants within the waste management system, very few data on leachate and gas emissions from MBT waste in landfills are available and, hence, the current knowledge mainly results from laboratory studies. Nevertheless, the assessment of the leaching characteristics of MBT materials and the evaluation of how the environmental conditions may affect the heavy metals mobility are still poorly investigated in literature. To gain deeper insight on the fundamental mechanisms governing the constituents release from MBT wastes, several leaching experiments were performed on MBT samples collected from an Italian MBT plant and the experimental results were modelled to obtain information on the long-term leachate emissions. Namely, a combination of experimental leaching tests were performed on fully-characterized MBT waste samples and the effect of different parameters, mainly pH and liquid to solid ratio (L/S,) on the compounds release was investigated by combining pH static-batch test, pH dependent tests and dynamic up-flow column percolation experiments. The obtained results showed that, even though MBT wastes were characterized by relatively high heavy metals content, only a limited amount was actually soluble and thus bioavailable. Furthermore, the information provided by the different tests highlighted the existence of a strong linear correlation between the release pattern of dissolved organic carbon (DOC) and several metals (Co, Cr, Cu, Ni, V, Zn), suggesting that complexation to DOC is the leaching controlling mechanism of these elements. Thus, combining the results of batch and up-flow column percolation tests, partition coefficients between DOC and metals concentration were derived. These data, coupled with a simplified screening model for DOC release, allowed to get a very good prediction of metal release during the experiments and may
provide useful indications for the evaluation of long-term emissions from this type of waste in a landfill disposal scenario.
In order to complete the study on the MBT waste environmental behaviour, gas emissions from MBT waste were examined by performing different anaerobic tests. The main purpose of this study was to evaluate the potential gas generation capacity of wastes and to assess possible implications on gas generation resulting from the different environmental conditions expected in the field. To this end, anaerobic batch tests were performed at a wide range of water contents (26-43 %w/w up to 75 %w/w on wet weight) and temperatures (from 20-25 °C up to 55 °C) in order to simulate different landfill management options (dry tomb or bioreactor landfills). In nearly all test conditions, a quite long lag-phase was observed (several months) due to the inhibition effects resulting from high concentrations of volatile fatty acids (VFAs) and ammonia that highlighted a poor stability degree of the analysed material. Furthermore, experimental results showed that the initial waste water content is the key factor limiting the anaerobic biological process. Indeed, when the waste moisture was lower than 32 %w/w the methanogenic microbial activity was completely inhibited. Overall, the obtained results indicated that the operative conditions drastically affect the gas generation from MBT waste, in terms of both gas yield and generation rate. This suggests that particular caution should be paid when using the results of lab-scale tests for the evaluation of long-term behaviour expected in the field, where the boundary conditions change continuously and vary significantly depending on the climate, the landfill operative management strategies in place (e.g. leachate recirculation, waste disposal methods), the hydraulic characteristics of buried waste, the presence and type of temporary and final cover systems.
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Lin, I.-Wen, and 林宜文. "CEO Incentive Pay, Auditor Attributes: Pre- and Post-Sarbanes-Oxley Periods." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/51389413175961049949.
Full textAbstract:
碩士國立中央大學
會計學研究所
98
In this study, we focus on the agency problem caused by CEO executive stock option and the choice of Big N auditors, non-audit fees and audit opinion. Corporate scandals result in the passage of Sarbanes-Oxley Act (SOX) in 2002 which significantly influence on auditing. SOX provisions expansion the role of the independent directors members, impose strict litigation liability on auditors, directors and officers, and requirements of internal control. Especially, SOX bans several non-audit services for audit clients because it is a threat to auditor independence. Therefore, we also partition the sample period to pre- and post-SOX periods to examine the SOX effect on auditor choice, non-audit fees, and audit opinions. The study uses a sample of U.S. public trading companies for the period 2000 to 2006. Prior researches suggest that when audit committee also sits on compensation committee, the financial reporting quality is better. We document that when firms without overlapping membership, CEO incentive pay is positive correlated with appointing of Big N auditors. Moreover, the positive effect of CEO incentive pay on non-audit fees is insignificant in the post-SOX period. Auditors become more conservative when providing non-audit services. Finally, we find that Big N auditors take their clients’ agency problems into consideration when making audit opinions decisions. To sum up, these results suggest that changes in overlapping, CEO incentive pay, and legal liability may have some effects on the selection of auditor and auditor behavior when a change is made.
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Huang, Yen-lin, and 黃雁琳. "Stock Return, Volatility, Volume Change and Herding Behavior in the Pre- and Post-Crash Periods." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/55330374901301048421.
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碩士國立雲林科技大學
財務金融系碩士班
101
The purpose of this study is from the herd of behavioral finance to explore traditional efficient market hypothesis that cannot explain the unusual market price volatility. The study period was divided into the bubble and bust period to discuss herd behavior, the relationship between stock returns, volatility and volume change of the stock market in Taiwan. The empirical results show that in bubble period there is a one-way causal relationship between the Taiwan stock market volatility and herding; in burst period there is a one-way causal relationship between the Taiwan weighted stock index returns, herding and volatility. The herding showed a two-way feedback with the volatility and volume change. There are higher explanatories of herding variancce from stock returns and volume change. It means there is short-term interaction higher between each other.
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CHEN, YI-WEN, and 陳怡文. "Valuation of Goodwill and Non-goodwill Intangibles─Evidences from pre- and post- IFRSs Periods in Taiwan." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/dm78th.
Full textAbstract:
碩士國立臺北大學
會計學系
105
This study examines the valuation difference of intangible assets’ information for the pre- and the post- adoption IFRS periods in Taiwan, for Taiwan listed companies during the period from 2007 to 2015. This study focuses on：(1) To examine whether the intangible assets’ information after adoption of IFRSs is useful to investors in valuing the firm; further, separating the components of intangible assets as the goodwill and the non-goodwill intangibles, this study also respectively examine the valuation difference of the two components for pre- and post- adoption IFRSs. (2) To examine whether the intangible assets’ information （the information of the goodwill and the non-goodwill intangibles） after adoption of IFRSs is useful to investors in valuing the firm for higher intangible assets intensity companies. (3) To examine whether the intangible assets’ information （the information of the goodwill and the non-goodwill intangibles） after adoption of IFRSs is useful to investors in valuing the firm for higher institutional investors holding companies. The empirical results show that：(1) Comparing with the pre IFRSs period, there is more value relevance to the investors within the post-IFRSs period, meanwhile two components (the goodwill and the non-goodwill intangibles) of intangible assets both have more value relevance to the investors. (2) In higher intangible assets intensity companies, comparing with the pre IFRSs period, there is more value relevance to the investors within the post-IFRSs period, meanwhile two components of intangible assets both have more value relevance to the investors. (3) In higher institutional investor holding companies, comparing with the pre IFRSs period, there is more value relevance to the investors within the post-IFRSs period, meanwhile two components of intangible assets both are more value relevance to the investors. The empirical results fit in the expectation of this study and support that IFRSs can provide higher quality and more relevant intangible assets information of financial statement to the investors. Furthermore, in higher intangible assets intensity and higher institutional investor holding companies, the information of intangible assets and those components have more value relevance to the investors.
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Chen, Hui Fang, and 陳慧芳. "The Association between Deferred Tax and Earnings Quality in the pre- and post- IFRS implemented periods." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/51757151746359613211.
Full textAbstract:
碩士輔仁大學
會計學系碩士班
102
This study collected the TWSE/GTSM list companies from the first quarter, year 2008 to the third quarter, year 2013 as a sample to examine the association between deferred tax and earnings quality. Firstly, this study investigates the effect of deferred income tax assets change and deferred income tax liabilities change on earnings quality. Then we decomposed the current earnings into cash flows and accruals for further analysis. The empirical results show that both the change of deferred income tax assets and liabilities are negative correlative with the earnings and accruals persistence. Furthermore, the evidence showed that the extent of mitigating effect of the deferred income tax assets and liabilities change on the cash flow persistence is greater than on the accruals persistence. Also, the research provides evidence that while IFRS implementing do provide incremental information about deferred taxes.
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Zhang, Yue. "Good news versus bad news management forecasts in the pre-and post-regulation fair disclosure periods /." 2009. http://proquest.umi.com/pqdweb?did=1899567091&sid=2&Fmt=2&clientId=10361&RQT=309&VName=PQD.
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Wang, Zi-Jian, and 王子建. "A Study on the Linkage among Stock, Bond and REIT Returns in Pre-and Post-Financial Crisis Periods." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/29112640727933992976.
Full textAbstract:
碩士大葉大學
國際企業管理學系碩士班
101
Understanding the relationship among stock, bond and REITs returns is very important to practicing portfolio manager. Vector autoregressive model and generalized impulse response function are employed in this study to dynamic interdependence among the stock, bond and REITs returns. This study also attempts to examine the difference of relationship in pre-crisis and post-crisis periods. First, our empirical results find that there is significant changing dynamic nature of the relationship in these assets as well as increasing relationships during crisis periods. Second, the impulse response function finds that the REITs and stock are positively correlated with bond in the per-crisis but the relation is opposite in the post-crisis. This implies that an understanding of these changes is important for portfolio updating. Finally, no causal relationships between these assets are found on the whole in the pre-subprime crisis periods but the feedback relations are found after the subprime crisis. The evidence suggests that REITs plays a limited role in mixed portfolio of stocks and bonds after the subprime mortgage crisis.
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Lin, Yun, and 林芸. "An Investigation of the Effect of Margins Change on Futures Prices between Pre and Post Financial Crisis Periods." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/92693568083369868955.
Full textAbstract:
碩士國立成功大學
企業管理學系碩博士班
97
The first purpose of this research is to explore whether financial crisis influence the interrelation between futures margins and price volatility. First, data of Taiwan Weighted Stock Index Future are used to test if there are significant effects on market activities after the margins changes using the method of non-parametic statistics. Second, ratio analysis is used to find out whether financial crisis change the interrelation between futures margins and price volatility. The empirical results are listed as follows: There is negative relationship between margin change and futures open interest. It shows that raising margins level do really increase the cost of investment and short term effect is more significant than long term. And in the post financial crisis period, the effect of margin increase is more significant than that of margin decrease. On the other hand, the margin change has negative relationship with price volatility, and short term effect is more significant than long term. In the post financial crisis period, the effect of margin increase is more significant than that of decrease. The lone term effect of margin increase is more significant than short term, and long term effect of margin decrease is less than short term. In conclusion, futures margins do really restrain speculation and reduce futures price volatility. Margin system can be regarded as stabilized risk-controlling instrument. However, in the post financial crisis period, the margin system should have some adjustment to suit the new change in the interrelation between margins level and market activities. Keywords: futures margins, Wilcoxon rank-sum test, futures price volatility, financial crisis.
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Kuo, Chia-Lin, and 郭佳琳. "An Investigation of the Effect of HR practices on organizational reputation and attraction between Pre and Post Financial Crisis Periods Abstract." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/38975248927737830442.
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碩士國立新竹教育大學
人力資源發展研究所
99
The purpose of this study is to discuss the effect of HR practices on organizational reputation and attraction between pre and post financial crisis periods. By means of consulting the enterprises which in the Common Wealth Magazine 2009 reputation survey, gained their HR practices through financial crisis. According to the consulting information can found enterprises changed in compensation, training and retention. The study adopts scenario experiment way. First, access to the information collected to compile scenarios , and the potential job seekers (university students and graduate) read the scenario and completed the questionnaire . The potential job seekers were divided into different groups, one group is control group, and other groups were compensation group, training group and retention group. Effective questionnaires were 297. The results showed different HR practices effected the evaluation on organizational reputation and attraction between pre and post financial crisis periods. In terms of potential job seekers, layoffs were the worst practices for organizational reputation and attraction through financial crisis.
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Li, Wan-Wai, and 李宛蕙. "The Effects of Auditor Quality and Business Strategy on Operating Performance of Audit Firms between Pre-Procomp and Post-Procomp Periods." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/99448040820347032156.
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碩士長榮大學
經營管理研究所
104
This study examines the effects of auditor quality and business strategy on operating performance before and after the Procomp Case. Empirical data are from the 1999-2008 Survey Report of Audit Firms in Taiwan. This paper extracted auditor quality by principal component analysis. We use Miles and Snow's popular classification of Defender and Analyzer business strategies to define audit firms. Main empirical results are as follows. Firstly, operating performance in audit firms is higher after the the Procomp Case. Secondly, the effect of auditor quality on operating performance is significantly positive. Thirdly, Defenders business strategy is superior in operating performance to Analyzers. Furthermore, operating performance is improved by the interaction between auditor quality and strategy business after the Procomp Case, indicating that moderating effects of auditor quality on strategy and operating performance
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Lin, Fengjen, and 林鳳珍. "The Dynamic Interactions between the U.S. Treasury Bill and Eurodollar Futures Markets-A Focus on the Pre- and Post- Stock Crash Periods." Thesis, 2001. http://ndltd.ncl.edu.tw/handle/42053400649217531079.
Full textAbstract:
碩士國立成功大學
會計學系
89
In this paper we attempt to examine whether the price lead-lag relationship, the volatility spillovers and asymmetric effects have changed between the three-month U.S. Treasury Bill and the three-month Eurodollar money markets, and further, to analyze whether the investors’ learning effect has changed pre- and post- American stock markets crashed on October in 1987 and 1989. The Cointegration of Engle and Granger (1987) is applied to test the long-term equilibrium between the TB and ED futures. Additional, in order to consider the heteroskedasticity of the TB and ED futures prices,the bivariate EGARCH Model with the Error Correction Model (ECM) techniques are utilized to examine the short-term dynamic interactions of price and volatility between the TB and ED futures markets. However, with the reduction in barriers to international capital flows, arbitragers invest their funds in money markets as soon as they obtain any information in markets. For this reason, the relationship between the two money markets, the three-month TB and the three-month ED, would get more closely than before. We adopt short trading time interval of intraday data because that investors access any information more efficiently, and which will increase the interactions between TB and ED futures markets. In this paper the intraday data of 5-minute, 10-minute, 60-minute and last trading hour are utilized instead of longer trading time interval and the empirical results are as follows, 1.The results of DF and ADF tests for cointegration show that there exists a long-run equilibrium between the U.S. Treasury Bill and Eurodollar futures prices in both pre- and post- crash periods. That is, if TB and ED futures prices deviate away from the equilibrium relationship in the short-term period, which is due to the innovations of respective market, the arbitrage will exist. For this reason, TB and ED keep the equilibrium price in the long-term period due to the arbitrage. 2.Based on 5-and 10-minute data, the results of the conditional mean equations in unrestricted EC-EGARCH Model indicate the lead-lag relationships are statistically significant between the U.S. Treasury Bill and the Eurodollar futures prices after the stock crashed in 1987. For this reason, we conclude that the feedback relationship exist between TB and ED money markets after the stock crashed. 3.The results of the conditional variance equations in unrestricted EC-EGARCH Model indicate that there exist the volatility asymmetry in both own TB and ED futures markets, and exist volatility spillovers to the other market after the stock crashed in 1987. And there also exist asymmetric effects in the volatility spillovers. However, the effects are not consistent in 5-minute, 10-minute, 60-minute and last trading hour data. It implies that the speeds of the response for good news and bad news are different in both markets. Obviously, investors will pay more attention to the information after stock crashes in order to catch any profit in the money market.
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Marco, Michael Howard. "Early impact of HPV vaccination at the population level: HPV genotypic prevalence in U.S. women from pre- and post-vaccine periods, 2003-2010." Thesis, 2016. https://doi.org/10.7916/D8WS8TCX.
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The broad aim of this dissertation is to understand the early impact of HPV vaccination in females at the population level. Three important public health questions are addressed: 1) Is HPV vaccination doing what is expected: decreasing the prevalence of vaccine-type HPV 6, 11, 16 and 18 which are etiologically linked to invasive cervical cancer and genital warts?; 2) Is there evidence of beneficial cross-protection (decreased prevalence) of any of the other non-vaccine-targeted high-risk (HR) HPV genotypes?; and 3) With the expected decline of HPV 16 and 18, are there deleterious virological consequences, such as type-replacement (increased prevalence) with a rise of non-vaccine-targeted HR HPV? In the first chapter, I assess and synthesize peer-reviewed literature published from 2007 to 2013 that documented early impact of HPV vaccination. Seventeen ecological studies were stratified into three tiers based on degree of vaccination impact (cervical abnormalities, genital warts, and HPV DNA) and incidence or prevalence in samples from a pre-HPV vaccination time period (pre-2007) with that of a post-vaccination time period (post-2007) were compared. In the second chapter, I investigate vaccine-type HPV prevalence changes between pre- and post-vaccine periods in over 8,000 females aged 14-59 years enrolled in the NHANES HPV Vaginal Swab Surveys from 2003-2010. In the third chapter, I test for evidence of non-vaccine-targeted HR HPV genotypic cross-protection and type-replacement in NHANES Survey females from the pre- and post-vaccine periods. Finally, I conclude the dissertation with a summary of the findings and a discussion of the public health impltcations and offer suggestions for future research.
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Steele, Benjamin D. "The Masking Effect: A comparison of pre and post folic acid fortification periods for vitamin B-12 deficiency without macrocytosis in the United States." 2014. http://scholarworks.gsu.edu/nutrition_theses/56.
Full textAbstract:
Background: There has been a concern regarding the masking of vitamin B-12 deficiency in the post-fortification period (after January 1, 1998).
Objective: The objective of this study was to investigate the potential masking of vitamin B-12 deficiency by comparing the proportion of individuals with low serum B-12 without macrocytosis between pre- and post-fortification periods using data from the National Health and Nutrition Examination Survey (NHANES).
Methods: The study included 7242 individuals from NHANES III (pre-fortification group) and combined NHANES 1999-2000, 2001-2002, 2003-2004, 2005-2006 (post-fortification group). Vitamin B-12 deficiency and macrocytosis were defined as having <148 pmol/L of serum vitamin B-12 and mean corpuscular volume (MCV) of>98 fL, respectively. A multivariate logistic regression was performed to estimate the likelihood of being low serum B-12 without macrocytosis in the post-fortification period in relation to the pre-fortification period.
Results: Between pre- and post-fortification periods, there was no significant difference in the proportion of individuals with low serum vitamin B-12 without macrocytosis. However, odds of having low serum vitamin B-12 without macrocytosis in the post fortification era increased in men (OR=2.65, 1.24-5.65), non-Hispanic blacks (OR=3.12, 1.04-9.35), Non-smokers (OR=4.63, 1.90-11.27), and those aged 55 and older (OR=2.183, 1.01-4.74) compared their respective counterparts in the pre-fortification period.
Conclusions: No significant difference in the proportion of individuals with vitamin B-12 deficiency without macrocytosiss was seen between the pre and post-fortification periods suggesting no making of vitamin B-12 deficiency. In the post-fortification period, serum folate was found to be a predictor of the masking effect. The impact of increased folic acid intake in the post-fortification period needs to be evaluated on a periodic basis especially, in non-target population.
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Hsueh, Chih-lung, and 薛智隆. "On the Possibility of Falling below Listing Price for IPO’s in Taiwan: A Paired Comparison between Pre-partial Auction and Post-partial Auction Periods." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/6pm2y4.
Full textAbstract:
碩士朝陽科技大學
財務金融系碩士班
92
In March 1995, the Securities and Futures Commission in Taiwan has incorporated partial auction into extant underwriting mechanism from Japan with the aim to eliminate, at least, narrow the gap between the underwriting (listing) price and the intrinsic value of the listed stock. The master thesis is purported to examine whether there are systematic differences in terms of the probability of falling below listing price in the aftermarket between the per-partial auction and post-partial auction periods. Based on empirical data from 1989 to 2003, of which January 1989 to February 1995 constructs the per-partial auction period, and March 1995 to December 2003 constructs the post-partial auction period, the primary empirical findings of the present study is as follows: First, using the introduction of the partial auction as the demarcation point, the percentage of listed firms falling below the listing price is statistically higher in the post-partial auction period when compared with its counterpart in the per-partial auction period, which is in conformity with our expectations. Second, limiting the analysis to the post-partial auction period, the percentage of listed firms falling listing price under open subscription, unexpectedly, is higher than that under partial auction system. Of which, the differences have reached statistical significance during the very short period immediately following the listing. Yet, the differences fail to reach statistical significance over longer observation periods, which is in conformity with our expectations.
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LU, CHI-CHUN, and 盧其君. "A Comparative Analysis of the Establishment of Stock Prediction Model based on the Fama-French Three Factor Model of Pre- and Post-financial Tsunami Periods." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/hjndf5.
Full textAbstract:
碩士國立臺北大學
國際財務金融碩士在職專班
104
This study investigates the impacts of the Fama-French three-factor model, market and financial information on individual stock returns. In addition, the study also investigates and compares the differences between pre- and post 2008 financial Tsunami periods. Annual data, ranging from 2003 to 2014, were collected from the top 100 listed companies using Taiwan Economic Journal database. Multiple regression analysis is employed to analyze the full sample, pre- and post- the Financial Tsunami periods. The empirical findings are summarized as follows: First, both the annual rate of return of Taiwan Stock Weighted Index and P/B ratio have significant impacts on stock returns. Secondly, the financial information such as dividend yield, the annual turnover rate, revenue growth, net income growth rates have significant impacts on stock returns. Thirdly, the comparison between the pre- and post- the financial Tsunami, financial information such as dividend yield, the annual turnover rate, the return on assets, revenue growth, net income growth rates have significant impacts on stock returns
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Lin, Kuo-Chung, and 林國仲. "The Linkages and Dynamic Interactions between the S&P500 Index and S&P500 Index Futures Prices:A Study of the Pre- and Post-Crash Periods." Thesis, 2001. http://ndltd.ncl.edu.tw/handle/04169397773812138715.
Full textAbstract:
碩士國立成功大學
會計學系
89
In this research, we choose the famous index futures contract, S&P500 index futures, and it’s underlying index to explore the potential relationships for price and volatility of spot and index futures markets. Furthermore, we attempt to observe whether the relationship between S&P500 index and index futures changes after the stock market crashes of 1987 and 1989. The Johansen trace test is applied to test the long-run equilibrium between the S&P500 index and index futures. Additional, in order to consider the heteroskedasticity of the index and index futures volatility, we employ a bivariate EGARCH model with an Error Correction model in our empirical research to capture the lead-lag relationship between spot and index futures prices and to examine volatility spillovers and asymmetric responses to innovations of the two markets. The main results and findings are showed below. 1. There exists a long-run equilibrium between the S&P500 index and index futures prices in both pre and post-crash periods. 2. There exists a mutually lead-lag relationship between S&P500 index and index futures prices before crash period and after crash period as well. 3.There are some evidences show that there exist volatility asymmetry in both of the spot and index futures markets, but the effects are not consistent in 60-minute, 10-minute, and 5-minute data. 4.The volatility spillovers between S&P500 index and index futures are significant in pre and post-crash periods. And there also exist asymmetric effects in the volatility spillover to other market.
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Ho, Kuo-Cheng, and 何國誠. "Integration and Interrelatedness of Stock and Foreign Exchange Markets in Pre and Post Asian Financial Crisis Periods—The Empirical Study of Asian Four Little Dragons, the US and Japan." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/19268387191081726984.
Full textAbstract:
碩士國立中興大學
財務金融研究所
92
This paper examines the integration and interrelatedness of stock and foreign exchange markets for Asian Four Little Dragons. In addition, this study determines whether the extent and nature of stock and foreign exchange markets integration in the period of the post-Asian crisis differs from that of the pre-Asian crisis. In investigating the extent of integration, this study takes into account the interdependence between foreign exchange rates and stock prices, since exchange rates influence international competitiveness of firms, and, via interest rates, the cost of capital. The approach in this paper adopts ADF Unit Root Test, Johansen Cointegration Test, VAR model , Granger Causality Test, Impulse Response Analysis, and Variance Decomposition. The sample period starts from June 1, 1993 to October 28, 2003. Daily data in total of 2716 observations. The results indicate that no cointegrating relationship exists among the variables in the system both before and after the Asian financial crisis. Thus, in spite of some evidence of lack of long-run comovements in financial prices both before and after the Asian financial crisis, but short-term dynamic linkages among markets have stronger in the post-Asian crisis period than in the pre-Asian crisis period. Furthermore, the impulse response analysis indicates a contemporaneous transmission of shocks from one market to other markets.
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Masuno, Taishi, and 桝野泰司. "Changes of pesticide residues during pre- and post harvesting period of domestic rice." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/23552717881024572316.
Full textAbstract:
碩士國立中興大學
農藝學系所
103
Abstract Rice (Oryza sative L.) is the most important crop in the world. With the progress of time, the food safety has become one of the major problems of concern. The experiment used four rice Taiwanese varieties TNG71, TN11, TK9, TK14. Rice plants were sprayed once a mixture pesticide at the ripening stage. After application, grain rice and brown rice were harvested at a different day respectively. The investigation revealed not only pesticide residue but also the appearance of all varieties of grain size characteristics relation with pesticide residue. At the results showed that the appearance of the four rice grains size characteristics and pesticide residues no significant correlation. However, according to the days passed, pesticide residue decline from application day by degree. Then most of decline curve model corresponded to the exponential decay. In addition, from general farmers get grain rice were invested a used pesticide and pesticide residue. On the base of two experiments, these results suggest that the use of appropriate pesticides will be a decrease in pesticide residue in rice.
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Guimarães, Filipa Raquel da Silva Fidalgo. "Physiological distress predicts surgical risk complications: Analysis of heart rate variability in the pre and post-operative period." Master's thesis, 2015. https://repositorio-aberto.up.pt/handle/10216/83928.
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Slabbert, Natalie Celeste. "The strategic significance of South Africa in the pre-and immediate post-Cold War period : a comparative study." Diss., 2000. http://hdl.handle.net/2263/26937.
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The aim of this dissertation is a comparative study of South Africa's strategic significance in two distinct periods, namely, from approximately the Second World War to 1989 and from 1990 to 1993. The research methodology followed was to firstly identify the theoretical framework to be utilised as regards the concept of strategic significance and then to highlight the relative variables to be compared. Particular emphasis is placed on the development of a new era following the end of the Cold War, which resulted in changes in the external environment and to the concept of strategic significance. In this study, this concept is based on three criteria, namely, a state's national capability; ego perceptions of strategic significance, based in part on the national capability noted above; and alter perceptions or perceptions of the external environment regarding a particular state's strategic significance. The study presents evidence of South Africa's relatively strong national capability in both periods under discussion, especially when compared to the rest of the African continent. The RSA's strategic significance was particularly strong during the pre-1990 period, primarily as a result of the Cold War conflict and the resultant superpower battle for the extension of influence. South Africa, with a wealth of vital strategic minerals, anti¬communist sentiment, relatively strong economy, and having possession of the Cape Sea Route, was thus awarded a certain degree of international importance. This was indicated by continuing international contacts and trade relations during a period when the RSA' s domestic apartheid policies were under constant international criticism. The end of the Cold War, however, resulted in a diminishing of strategic significance as regards the above¬mentioned aspects; while the value of South Africa's role on the African continent in general and in the Southern African region in particular, began to take precedence over previous concerns of communist expansionism in the Third World. This role was especially relevant in light of continuing marginalisation of Third World countries. As a result, both the developed North and the underdeveloped South began to perceive South Africa as a potential "saviour" and "engine of development" for the African continent. South Africa's role as an international economic partner and supplier of strategic minerals, however, continued. A comparative analysis is presented at the end of the study to assess similarities and differences in South Africa's strategic significance during the two periods, and it is concluded that the RSA was indeed considered to hold a certain degree of strategic importance throughout both periods under discussion, although the emphasis of such value was altered in response to changes in both the internal and external environments.Dissertation (MA (International Politics))--University of Pretoria, 2007.
Political Sciences
unrestricted
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Guimarães, Filipa Raquel da Silva Fidalgo. "Physiological distress predicts surgical risk complications: Analysis of heart rate variability in the pre and post-operative period." Dissertação, 2015. https://repositorio-aberto.up.pt/handle/10216/83928.
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Fang, Ya-Si, and 方雅思. "The PRC''s Strategy Towards the European Union in the Post-Cold War Period." Thesis, 1998. http://ndltd.ncl.edu.tw/handle/66571407799446557934.
Full textAbstract:
碩士淡江大學
國際事務與戰略研究所
86
The subject of this thesis is the PRC''s strategy towards the European Union in the post-Cold War period. Concentrating on the 1990s this thesis will examine the strategy of the PRC towards the European Union and its so-called key member states. Furthermore, it will examine the European Union''s role in the PRC''s global strategy. Based on the current Chinese policy of reform and openness and the Chinese leadership''s realist worldview, the ultimate goal of this strategy is national development and national survival. The PRC needs a stable and peaceful international environment and needs to attract foreign capital, technology and management experience to fuel its modernisation process. Furthermore, it will oppose any act that threatens its national sovereignty. With these goals as background, the PRC''s strategy can be divided into two levels. On the national level, the PRC uses economic interests to win over the so-called key member states (France, Great Britain and Germany) os as to promote its own national interests. Moreover, through its bilateral relations with these three countries, the PRC tries to project its influence onto a higher level: the European Union. On the supra-national level, the PRC maintains good relations with all the institutions of the European Union to enable it to influence directly the results of the European decision making process. At the same time, It makes use of the bilateral relations with the key countres to influence the decision making process. The PRC uses the European Union''s internal problems and its tensions with the US to break the European common front and obtain the support of member states. It especially focuses on France Germany, two countries it considers to be the future spokesmen of the European Union. The end of Cold War did not only mean a major change in international relations, but also meant a change in the PRC''s security environment. Faching an international system in transition and the expansion of American influence, the PRC regards the European Unions as a counter balance to the US. And although the European Union can not make any significant contributions to the its security, the PRC can use the European Union to balance or moderate the US position in the economic field and on the human questions.
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Tsai, Jen-Chieh, and 蔡仁傑. "The Interaction and Family Atmosphere Between Homosexual Adults and Their Families During the Pre- and Post- Coming Out Period." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/97548857723833147036.
Full textAbstract:
碩士中國文化大學
心理輔導學系
103
The purposes of this study were to understand the interaction and family atmosphere between homosexual adults and their families during the pre- and post- coming out period, and to reveal the key elements during the familial coming out process. In this study, the researcher collected data from two homosexual children (a gay and a lesbian from two different families) aged 20-30 and their core family members, including their parents and siblings. The duration of the interviews with the gay child and his core family members amounted to 24 hours, while the duration of the interviews with the lesbian child and her core family members amounted to 32 hours. The results were analyzed by the narrative analysis method with which the researcher integrated each part of the transcripts from the interview with every family member into two family stories, as the results are shown as follows: A. The interaction between the homosexual children and their parents: (A) From closeting to coming out 1. The homosexual children’s sexualities were likely to be doubted by their parents if their personal traits do not fit into the stereotypes of their genders. 2. The strategies and occasions for the homosexual children to come out to their parents depended on what kind of inner and external resources they were able to gain and how soon they were able to gain them. 3. The parent-child communications quickly reached deadlocks after the homosexual children’s coming out, which required the homosexual children to come out again. (B) Mediators helping to fix the conflicting relationships 1. The mediator’s main functions were intervening in the conflicting relationship, providing emotional support for the homosexual child and providing specialized information for the other parent. 2. In both families, the first repaired parent-child relationship enabled one of the parents to become the mediator of the other still-conflicting parent-child relationship. 3. The parents developed the desire for reparation due to failing to forge alliances, the intervention of the mediators, and the guilty feelings evoked from refusing to accept their own homosexual children. (C) Reparation of the conflicting relationships 1. The homosexual children’s independence and mental maturity helped increase their parents’ trust in them. 2. The parents’ desire for reparation prompted them to repair the parent-child relationships actively. 3. The existence of heterosexual siblings helped the parents deal with disappointment. B. The interaction between the homosexual children and their siblings: (A) Trustfulness in sibling relationships had an impact on the homosexuals’ will to come out to their siblings. (B) Degrees of intimacy in sibling relationships correlated with siblings’ degrees of activeness while being mediators. (C) Siblings’ main functions while being mediators were providing emotional support for the homosexual siblings and providing specialized information for their parents. C. The changes in atmosphere in both families: (A) Positive interactions between the family members were conducive to moderating conflicting subsystems in their families. (B) The interactions of parenting styles with homosexuals’ personal traits formed various patterns of family atmosphere. (C) Both families established consensuses for the degrees of coming out to the society. D. Key elements during the familial coming out process: (A) Closet period: Homosexual children accumulate inner and external resources that would make them able to cope with the threats and negative emotions after coming out to their family members, particularly their parents. (B) Coming out period: Homosexual’s evaluation of coming out strategies, parent-child relationships reaching deadlocks, the homosexuals coming out again, and siblings forging alliances. (C) Compromising period: Homosexual children forge alliances with one of the parents who support them, which enabled the parents alongside with other mediators to intervene in the still-conflicting parent-child relationships. (D) Repairing period: The conflicting parent-child relationships repair gradually due to actively showing the will to communicate from both sides, and the families then establish consensuses for the degrees of coming out to the society. Based upon the above-mentioned results, discussions and suggesting were presented.
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Lin, Chang-Hung, and 林長宏. "The Economic Determinants of Co-movement Across the International Stock Markets－Evidence from the Pre-Euro and Post-Euro period." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/67269478579282028168.
Full textAbstract:
碩士嶺東技術學院
財務金融研究所
93
This study investigates the economic determinants of the co-movement in stock indices between the United State and European markets （include Germany、France and Italy） from the pre-Euro and Post-Euro using the Multinomial Logit Model （MNLM）. The MNLM is estimated with three categories including （i）negative co-movement, （ii）positive co-movement, （iii）no co-movement, which is characterized with certain macroeconomic variables such as volatility and percentage change in the bilateral exchange rate、volatility in the stock returns、interest rate differential between markets etc. We adopt the discrete change and the odds ratio to present our results. Besides, except for the statistical significance adopted by previous researches, we also emphasize our analysis based on the economic significance in the study. The empirical results show that percentage change in the bilateral exchange rate is the most important factor regardless of the pre-Euro or the post-Euro. In addition, volatility in the stock returns and volatility in the bilateral exchange rate are becoming more important in the Post-Euro period.
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Santos, André Jorge Seruca Inácio Passarinho dos. "The use of loan loss provisions for earnings management in large european banks. An analysis in pre and post-crisis period." Master's thesis, 2014. http://hdl.handle.net/10071/10213.
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Classificação JEL: G21, M41Esta dissertação examina o uso das perdas por imparidade de crédito na gestão de resultados dos grandes bancos Europeus, contribuindo com uma análise comparativa os periodos antes e pós a crise financeira de 2008. Estudos anteriores revelam que desde a implementação de IFRS, que os bancos são supervisionados com regras contabilisticas mais rigidas de modo a garantir uma maior transparência das suas figuras contabilísticas. As regras de IFRS (nomeadamente a IAS 39) limitam os incentivos de comportamento discrecionário por parte dos bancos, relativamente ao uso de perdas por imparidade de crédito, o principal accrual bancário para gestão de resultados. Usando uma amostra de 58 grandes bancos Europeus para o período de 2006-2012, evidencio que os bancos que reportam de acordo com IFRS, ainda gerem os seus resultados através do reconhecimento acelerado de perdas por imparidade de crédito. Embora esta observação seja evidente antes da crise, no periodo posterior este comportamento é menos pronunciado devido à pro-ciclicidade inerente no modelo de perda incorrida da IAS 39. Por outro lado, no período pós-crise, os bancos tendem a adiar as suas imparidades de crédito o mais tarde possível, de modo a suavizarem os seus resultados positivamente. De um modo geral, este estudo contribui para evidenciar que os grandes bancos Europeus gerem os seus resultados através do reconhecimento acelerado de perdas por imparidade de crédito, quando: estão num período anterior à crise; são mais lucrativos; ou estão mais sub-capitalizados. A análise dos resultados desta dissertação levam-me a questionar se é desejável continuar num modelo de perdas incurridas, ou avançar para um modelo baseado em perdas esperadas.
This dissertation examines the use of loan loss provisions for earnings management on large European banks, comparing the period pre and post the 2008 financial crisis. Previous studies show that since the implementation of IFRS, banks are subject to tighter accounting rules to ensure transparency in their accounting figures. The IFRS rules (namely IAS 39) limit banks incentives for having an opportunistic discretionary behavior regarding the use of loan loss provisions, the principal bank accrual for earnings management. Using a sample of 58 large European banks, for the period 2006-2012, I find evidence that banks reporting under IFRS, still engage in earnings management through the accelerated recognition of loan loss provisions. Although this observation is evident before the 2008 financial crisis, in the post-crisis period this behavior is less pronounced, due to the inherent pro-cyclicality of the IAS 39 incurred-loss model. On the other hand, in the post-crisis period banks tend to delay recognition of loan losses until too late in order to smooth income positively. Overall, this study contributes to evidence that large European banks manage earnings through the acceleration of loan loss provisions, when: are in a pre-crisis period; are more profitable; or are under capital-constraints. Results of this research raise questions whether it is desirable to continue supporting an incurred loss model or move towards an expected loss model
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Shomya, Sushree. "Taboos in Food Practices during Pre and Post-natal Period: A Comparative Study between Tribal and Non- Tribal Women in Odisha." Thesis, 2015. http://ethesis.nitrkl.ac.in/6741/1/Taboos_Shomya_2015.pdf.
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The food we eat on a daily basis affects how our body works, how we heal and grow, and how we maintain energy and strength and a proper nutrition process is most essential in the pre and post-natal period of pregnancy. Taking into account dynamically changing nutrition practices, the study is aimed to document and elucidate ethno cultural food practices during the pre and post-natal period of pregnancy. The study is based on the food restrictions that people follow because of religious and cultural prohibition. Though there has been few studies done in this area but the major part is lacking yet. Till date, in-depth study on the food taboos has not been done and this study is based on a comparative analysis between tribal women of Sundargarh District and non-tribal women of Bhadrak District. Sundargarh district for non-tribal sampling has been chosen as it is highly tribal dominated district as per the fifth schedule and on the other hand Bhadrak district is non-tribal dominated and historically prospering in culture. 100 sample households were selected from both the study area.50 for tribal women and 50 for Non-tribal women through random sampling. Data was collected from both the sources. Primary data was collected using household schedules, interviews and observation method. The secondary data was collected from various literatures, published books etc. The study may help in creating awareness regarding the dietary practices that people follow during their pre and post-natal period.
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Cheng, Sheng-Liang, and 鄭聖良. "Expiration-Day Effects on Taiwan Stock Index Futures :An Empirical Analysis of Price Manipulation of Foreign Institutional Investors in the Pre-Period and the Post-Period about Settlement Rule Changes." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/67196254651195433405.
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碩士靜宜大學
財務金融學系
99
This study examines the pre-period and the post-period of settlement rule changes at 2008.11.21 on Taiwan stock index futures, to research not only expiration-day effects but also price manipulation of foreign institutional investors. The data was used in this study which spans 2007.7.02 - 2010.12.31. The data of this research comes from intraday transaction and high-frequency transaction database of Taiwan Futures Exchange Crop, Taiwan Stock Exchange Crop. The main evidences are: 1.The expiration-day effects did not have any significant effect on the pre-period of settlement rule changes, but exceptional price volatility increases after changes. 2.Foreign institutional investors did not manipulate the settlement price until the settlement rule changes, the significantly positive correlation between their outstanding contracts on the third day and the first day before the last settlement day and the volatility on the last half an hour of the last settlement day. Expiration-day effects may be price manipulation by foreign institutional investors. 3.The Chow test shows the slight negative correlation between foreign institutional investors and the price volatility did not become significantly positive correlation until the rule changes.
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Yi-FangLi and 李怡芳. "The Impact of Exchange Rate Volatility on Export Value during the Period of Pre and Post Subprime Mortgage Crisis －A Case Study of Asia Countries." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/39664764411289446164.
Full textAbstract:
碩士國立成功大學
經營管理碩士學位學程
98
This paper aims to analyze the impact of exchange rate volatility and other related variables on the export value of four Asian countries, including Taiwan, South Korea, Hong Kong and Singapore during the period of pre- and post- subprime mortgage crisis. Methodologically, we use a multi-regression model to estimate whether the impact of exchange rate volatility and other related variables on the export value of Asian countries is different in the period of pre- and post- subprime mortgage crisis. The monthly data used in this study was collected from January 2000 to March 2009. The study shows that regardless of pre- or post- subprime mortgage crisis, the country we investigated is found to have significantly positive effects between the income and export value, whereas no significantly positive effects are observed between the exchange rate and export value.
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Tai-YaoWang and 王泰堯. "An Investigation of Correlation between Stock Price and Factors during the Period of Pre and Post American Quantitative Easing Policy-A Case Study of Taiwan Stock Index." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/5jrx38.
Full textAbstract:
碩士國立成功大學
企業管理學系碩博士班
101
This study mainly investigates how the Quantitative Easing Policy affects Taiwan Stock Weighted Index and compares the relationship among Taiwan, Chinese mainland, the United States, Hong Kong and Japan stock market during the period of pre- and post- U.S. QE policy. We use the multiple regression analysis model to estimate whether this policy cause the relationship of these factors change and the structure of regression model if have significant different. The monthly data that are used in this paper were collected from January 2004 to February 2013. Consequently, this study shows that U.S. QE policy affected Taiwan Stock Index. U.S and Hong Kong Stock Index have significant correlation to Taiwan Stock Index in the period of before QE policy, and Japan Stock Index have significant relation to Taiwan Stock Index in the period of after QE policy. Meanwhile, U.S M2 is stronger effect to the Taiwan Stock Index than Taiwan M2. Mainland China Stock Index seemly have no significant relationship with Taiwan Stock Index.
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Li, Yu-Jen, and 李玉貞. "An Investigation of Correlation between Business Cycle and Stock Market during the Period of Pre and Post American Quantitative Easing Policy-A Case Study of American and Taiwan." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/zhmd76.
Full textAbstract:
碩士亞洲大學
財務金融學系碩士在職專班
107
The 2008 financial crisis caused U.S. government to be unable to improve economy even though the federal funds rate was set to the lowest level. Therefore, Federal Reserve System announces quantitative easing monetary policy after subprime crisis. This paper examines the influences of the United States Quantitative Easing monetary policy on the U.S. and Taiwan stock markets by Vector Autoregression Model, Granger causality test and impulse response analysis. The sample period is from 2000 through 2017, includes 72 samples. The empirical results show that before the financial crisis occurred, the NYSE Composite Index was significantly correlated with business cycle indicators for both the United States and Taiwan; after the financial crisis, the NYSE Composite Index was not significantly correlated with business cycle indicators for both the United States and Taiwan. In addition, before the financial crisis occurred, the NYSE Composite Index was significantly causal relationship with the business cycle indicator for Taiwan; after the financial crisis, the NYSE Composite Index was not significantly causal relationship with the business cycle indicators for Taiwan. The reason may be that the quantitative easing monetary policy has led to a “deferred period,” and therefore, the effect of this policy has not fully developed at the time of writing.
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Richter, Musilová Oldřiška. "Vývoj vztahu ke vzdělání v 17. století ve světle měšťanských testamentů (příklad Nového Města pražského)." Master's thesis, 2016. http://www.nusl.cz/ntk/nusl-345405.
Full textAbstract:
The Development of Relations to Education in the 17th Century in the Context of Burgher Testaments (the Example of New Prague Town) Abstract Early modern testaments represent a unique source of information about many areas of life at a given historical period. They are frequently used in various areas of historical research, including Czech historiography and its new cultural history. Although the cultural history covers many topics, surprisingly, the field of education has been somewhat forgotten. The testaments, which unite the official information and personal testimonies, provide a unique chance to see the attitude of the society towards education in a historical context of a certain era. The testaments might become important especially when researching those periods of the development of scholarly systems and education that have been overlooked by historians, e.g. the development of town schools; respectively, the development of urban education in the period after the Battle of White Mountain (1620). The limited interest of historians has been caused mainly by the lack of information sources that could explain the changes in the organization of the newly formed confessional educational system after the Battle of White Mountain. These changes launched the process of recatholization of the Czech lands...