Dissertations / Theses on the topic 'Disclosing'

Mestrado em Biotecnologia<br>O cancro da cabeça e pescoço está associado a uma elevada mortalidade e morbilidade, e acredita-se que 50% dos pacientes com este tipo de cancro experienciem uma perda de peso significativa numa fase avançada de doença, uma condição designada de caquexia. A patofisiologia da caquexia associada ao cancro é complexa e envolve mediadores produzidos pelo tumor ou pelo hospedeiro em resposta ao tumor, que induzem alterações sistémicas que culminam na perda de peso e consequente perda da qualidade de vida. Com o objetivo de melhor compreender os mecanismos moleculares subjacentes à caquexia associada ao cancro da cabeça e pescoço, no presente trabalho colectamos dados clínicos e analisamos amostras de soro de 17 pacientes com carcinoma espinocelular na orofaringe ou hipofaringe, com e sem caquexia (determinada com base na perda de peso corporal superior a 5% nos 6 meses anteriores). Os resultados obtidos permitiram verificar que o índice de massa corporal bem como o estadio do tumor (T3 e T4 em ambos os grupos) não se relacionam com a presença de caquexia, apesar de os índices nutricionais MUST e PG-SGA serem mais elevados nos doentes com perda de peso corporal superior a 5% em 6 meses. Mais ainda, não se observaram diferenças significativas de marcadores bioquímicos indicativos de alterações metabólicas associadas à remodelação do tecido adiposo. Os níveis séricos da citocina pró-inflamatória TWEAK e da proteína de fase aguda CRP não foram significativamente diferentes entre os 2 grupos de pacientes, bem como os níveis das adipocinas, leptina e adiponectina e da hormona gástrica grelina. No entanto, observaram-se níveis séricos da citocina catabólica miostatina significativamente mais elevados nos pacientes com caquexia, o que sugere que o catabolismo muscular contribui para o desenvolvimento desta síndrome paraneoplásico. Em resumo, os resultados obtidos no presente estudo não suportam a contribuição da remodelação do tecido adiposo para o desenvolvimento de caquexia mas evidenciam a importância do catabolismo muscular para a perda de peso corporal nos doentes com cancro da cabeça e pescoço. Estudos futuros envolvendo mais grupos de doentes e mais doentes por grupo serão importantes para melhor compreender a contribuição da remodelação do tecido adiposo na patogénese da caquexia associada ao cancro da cabeça e pescoço.<br>Head and neck cancer (HNC) is a significant cause of cancer morbidity and mortality worldwide and it is believed that 50% of HNC patients experience significant weight loss at an advanced stage of the disease, a condition known as cachexia. The pathophysiology of cancer cachexia is complex and involves several mediators produced by the tumour or the host that induce body weight loss and, consequently, impairs quality of life. In this thesis project we aimed to better comprehend the molecular mechanisms underlying cachexia in HNC by evaluating clinical and biochemical parameters from 17 patients with squamous cell carcinoma at oropharynge and hypopharing, with and without cachexia (assessed by body weight loss higher than 5% in 6 months). Our results showed no association between body mass index and tumour staging with the establishment of cachexia in head and neck cancer, despite the higher scores of MUST and PG-SGA observed in patients with body weight loss higher than 5% in 6 months. No apparent metabolic changes associated with adipose tissue remodelling were detected among patients‘ groups. The levels of TWEAK and CRP were not significantly different among the 2 groups of patients, not supporting the contribution of inflammation to the development of cachexia. The serum levels of the adipokines leptin and adiponectin, and of the gastric hormone ghrelin do not evidence the contribution of WAT remodelling to the head and neck cancer-related body weight loss. However, the significantly higher serum levels of myostatin in the group of patients with body weight loss higher than 5% in 6 months highlights the contribution of muscle wasting to the cachexia phenotype in head and neck cancer. Taken together, our results evidence the contribution of muscle wasting but not of WAT remodelling to the development of cachexia in the set of head and neck cancer. Future studies involving a higher number of patients and more groups of patients will be important to better follow WAT remodelling and its interplay with muscle wasting in the pathogenesis of head and neck cancer.

Facebook provides adolescents with multiple opportunities to self-disclose information about themselves, one of the most prominent ones being a status update. This qualitative study expanded on existing research related to adolescent self-disclosure on Facebook by exploring ten adolescents\' experiences of self-disclosing on a Facebook status when upset or distressed. Using thematic analysis, prominent themes emerged which included the decision making process in making such a post, concerns of privacy, impacts on peer relationships, perceptions and feelings of others, sense of community and support systems. Limitations of the study, clinical implications and suggestions for future research are also discussed.<br>Master of Science

The aim of this PhD project is to evaluate the presence and the role of viruses in food related environment with particular attention on the mobilization of antibiotic resistance genes (ARGs). During the last three years it has been investigated samples from different food related environments in order to fully characterize the respective microbial and viral communities with a focus on the identification of ARGs in virome and microbiomes. Water from aquaculture was the first sample analyzed (i) being a matrix that has a strong direct contact with the respective food; secondly, it has been analyzed water from Lambro river (ii) since it is used in the field’s irrigation so it directly came in contact with cereals and vegetables. Last project involved the analysis of air surrounding different moment of cheesemaking production (iii). Once again the viruses present in the air could deposit on the surface of the food and they can be ingested by humans. Shotgun metagenomic sequencing was used to study both microbes and viruses, while 16S rRNA profiling analysis completed the characterization of the bacterial community. The three different projects showed how antibiotic resistance genes are wide spread in the viromes of different environments irrespective of the presence of associated anthropic activities. In this context, we hypothesize that the release of antibiotics molecules in the environment by the microbiota is a driving force able to maintain ARGs in the microbiome and, consequently, mobilize them in the virome. In addition, we should consider the effect of the intense environmental release of antibiotics by humans activities. For these reasons this novel approach even if really useful to collect a high amount of information on the sample, is insufficient to discriminate how ARGs have mobilized to the virome and from the virome to the microbiome. In this context, the development of mesocosms can be the turning point since this system let us to work with complex environmental samples but focusing the attention only at one variable at time as, for example, the supplementation of defined amount of antibiotics.

"Nowadays, cardiovascular diseases (CVD) constitute a major health problem accounting for about 30% of deaths worldwide. Diet, one of the most important lifestyle risk factors, can strongly influence CVD progression and might afford a promising prophylaxis. Epidemiological studies have shown a consistent beneficial relationship between the consumption of fruits and vegetables, rich sources of (poly)phenols, and a reduced risk of CVD susceptibility. Abundant dietary (poly)phenols in our diet are not necessarily able to result in the highest tissue concentrations, owing to considerable differences in bioavailability. Thus, a detailed and profound knowledge on the (poly)phenols metabolic fate and the specific bioactive (poly)phenol metabolites and their molecular targets is a key point to ensure the safe use of these active phytochemicals as a nutraceutical and or therapeutic agent in a nearest future.(...)"<br>N/A

Thesis (MSc.(Clinical Psychology))University of Limpopo, 2009.<br>The aim and objective of this investigation is to explore, on a preliminary basis, the psychological and social effects on a sample of women of having disclosed their positive HIV diagnosis. The study was conducted in KwaZulu-Natal, South Africa. A convenience sampling approach was used to collect the sample. Inclusion criteria included female, older than 18, with a positive HIV status. Participants’ disclosure of a positive HIV status (defined as having voluntarily disclosed to sexual partners, intimate or immediate family, extended family and or friends) was a key inclusion criterion. Semi-structured interviews were used in the collection of data. Interviews were audio-recorded and transcribed verbatim. Through collaboration with other trained researchers, the data was analyzed and interpreted using investigator triangulation. The independent clinicians identified and established the categories, themes or recurring processes separately using content analysis. The themes in the transcripts as well as from the literature review were utilized as a guide. The results of this study suggest that there are various factors that influence whether disclosure of a positive HIV diagnosis takes place, largely based on the initial adjustment to the positive HIV diagnosis, the individual’s socio-cultural context and the weighing of potential reactions (whether positive or negative) that disclosing a positive HIV diagnosis can induce. The psychological effects of disclosing a positive HIV diagnosis that were identified in this study were anger, fear of stigma/discrimination, shock and disbelief and a false sense of acceptance of the diagnosis. The social effects of disclosing a positive HIV diagnosis were satisfaction with support received following disclosure. However lack of partner support as well as experiences with stigma/discrimination were identified following disclosure.

Dissertation presented to obtain the PhD degree in Biochemistry, Neurosciences<br>The present work demonstrates the ability of carbon monoxide (CO) to prevent apoptosis in primary culture of astrocytes. For the first time, the anti-apoptotic behaviour can be clearly attributed to the inhibition of mitochondrial membrane permeabilisation (MMP), a key event in the intrinsic apoptotic pathway. In isolated non-synaptic mitochondria CO partially inhibits (i) loss of membrane potential, (ii) the opening of a non specific pore through the inner membrane, (iii) swelling and (iv) cytochrome c release, which are induced by calcium, diamide or atractyloside (a ligand of adenine nucleotide translocase, ANT). CO directly modulates ANT function by enhancing ADP/ATP exchange and prevents its pore-forming activity.(...)

Disclosure of accounting information is crucial in facilitating efficient contracts in the publicly listed firm and in reducing information asymmetries in capital markets. A well-known perception in disclosure literature is that, as the separation between managers and owners increases, so does the demand for publicly available disclosure. Many publicly listed firms around the world are controlled by a few large owners that obtain information through their insider positions in the firm. Thus, variations in ownership structures have a considerable effect on how firms’ disclosure practices are resolved. Despite the increased attention paid to the identity of controlling owners and their influence on financial reporting practices, little is known about how owner types and governance mechanisms influence corporate disclosures and capital-market effects. This thesis contributes to the disclosure literature by studying a context in which controlling owners have a large influence on the governance and disclosure practices of firms. This contrasts with the much-studied setting in which management influences the governance and reporting decisions of firms. Thus, the aim of this thesis is to examine the determinants and capital-market effects of Swedish listed firms’ annual report disclosure. This thesis uses a self-constructed disclosure index from manually gathered data from the annual reports of Swedish publicly listed firms during the years 2001 to 2013. This includes information on the notes to the financial statements, corporate governance and strategy. The findings of the four empirical studies show that the ownership structure of firms and the various contractual relationships that firms are engaged in, drive the disclosure practices. Additionally, the results indicate that higher levels of disclosure decrease information asymmetries between capital-market participants and increase trading activity. However, the findings also show that firms with controlling owners are less forthcoming with disclosure, even after a new disclosure reform. Considering the large influence of controlling owners in the studied context, these are important findings in the research field and in regulators’ processes of deriving disclosure regulation. The thesis concludes that the variety in firms’ disclosure incentives and local governance structures are important disclosure determinants to understand in framing international accounting standards.

This review aims to explore the factors surrounding asylum seekers' disclosure during Home Office interviews and places particular emphasis on the role of shame in trauma and disclosure. It starts with an overview of the UK immigration system. Asylum seekers undergo one or more interviews by the Home Office as part of the process of claiming asylum. Many find it hard to disclose personal information during these interviews, but the reasons for this are largely undocumented. Section two will further explore the phenomenon of disclosure and the potential factors involved by reviewing the literature on patient disclosure in psychological therapy. Part three will look at the psychological impact of trauma in refugees. Refugees have by definition been subjected to persecution and many have been subjected to torture and organised violence in their home countries. This puts them at a higher risk of psychological difficulties. Evidence from the empirical literature will be reviewed. The last section provides an overview of the shame literature and focuses particularly on the role of shame in disclosure and psychopathology. The review concludes with recommendations for future research and for interviewing people in a variety of settings, proposing that the process of revealing personal information can be experienced as deeply shaming and thus impact negatively on disclosure. The implications of this for the asylum process will be discussed.

This online analogue study examined psychologists' current mental health diagnoses disclosure practices to children. Specifically, this dissertation investigated participants' self reported likelihood to disclose mental health diagnoses in relation to both psychologist (i.e., clinical services provided and years of clinical service) and client (culture, age, cognitive ability) characteristics. Forty-seven certified American Board of Professional Psychology (ABPP) Psychologists were recruited via email listserv for this research. Participants rated their likelihood to disclose mental health diagnoses to vignettes depicting children with varying demographic characteristics: culture, age, and cognitive ability. Participants also responded to open-ended questions exploring their current mental health diagnosis disclosure practices, including the impact of specific diagnoses on disclosure. Analyses of open-ended questions revealed that psychologists consider the following factors in their decision to disclose diagnoses: (1) child characteristics (i.e., age, culture, cognitive ability, maturity, developmental and functioning level), (2) support (family, social, therapeutic relationship), (3) personal beliefs about disclosure, (4) diagnostic characteristics (e.g., prevalence, public familiarity, current biological evidence, stigma), (5) how to provide a supportive disclosure (e.g., kid friendly language), and (6) potential benefits. Combined open-ended and quantitative results provide empirical support suggesting that psychologists, like psychiatrists and pediatricians, are more likely to disclose diagnoses to: (a) children of an American culture than those of a Chinese-American culture, (b) older (16 years old) children rather than younger children (6 years old), and (c) children with an intellectual ability in the Superior Range rather than those with an IQ in the Borderline Range. Psychologists' years of clinical experience also significantly predicted their disclosure practice. Psychologists with between 13-31 years clinical experience reported more diagnosis disclosure to children than did participants with 32 years or more of clinical service when presented with a client who was of an American decent, 16 years old, or had an intellectual ability in the Superior Range. The services that psychologists provide (i.e., counseling, diagnostic evaluations, or both) did not significantly predict disclosure practices. Taken together, the findings of this study may be the first step to facilitate the development of evidenced based guidelines for the disclosure of mental health diagnoses to children.

<p> The purpose of this study was to determine if the experiences of directors, disclosed in company filings, correlated with the financial results of companies. Agency theory and resource dependence theory were the theoretical frameworks used in this examination of the correlations between the experiences that a board had and financial performance of selected companies listed in the S&amp;P 500. The results of this ex-post facto, correlational study are an addition to the collective knowledge on corporate governance regarding evidence of the relationship between director experiences and the financial performance of two types of businesses listed in the S&amp;P 500: regulated and nonregulated. There are three primary findings from the study. First, seven attributes of boards correlated with the financial performance of companies. Second, director experience had the greatest correlation with financial performance. Third, there was not a significant connection between boards diverse in experiences and the financial performance of the company. The conclusion is that there are experiences disclosed in company filings that correlate with financial performance. Regulators and boards could use the results of this study to make changes to regulations and board policies. </p>

Includes bibliographical references (leaves 85-92)<br>The availability and free-access of ARV-treatment in South Africa has been a signifier of hope amongst fellow South Africans. This in effect has led to the government's assumption that the disclosure of an HIV/AIDS-infected status would be easier due to the treatment's effectiveness. Disclosing an HIV/AIDS-infected status to the individual/s with whom one cohabits with, has thus been made a policy by the government in order to be able to access ARV-treatment. This study examined the psychological challenges associated with disclosing an HIV/AIDS-infected status to the individuals one lives with, and the possible impact that such challenges have on ARV-treatment adherence.

The willingness to make healthier choices has increased the level of consumer involvement in the purchasing process of all those convenience goods that directly impact human health. However, the lack of sufficient information has often hindered consumers’ ability to take the right purchase decision. A considerable percentage of shoppers is less than convinced that the health information they receive is accurate or, even more important, many of them do not know how to “translate” products’ composition labels. Several studies have been done to understand how to increase product labels usage and efficiency, as well on how to lead consumers towards healthier consumption. At the same time, other researches have indagated how mobile technologies are going to redefine the retail scenario, but just a minority has focused on how individuals may use these apps to transform their behavior in-store. Basing on a qualitative approach, this research wants to explore how the possibility to access comparative, objective and understandable product information through mobile apps directly in-store (regarding ingredients and their healthiness/dangerousness) will impact the consumer purchasing behavior. The in-depth interviews analysis highlights the app efficacy in increasing individual perceived behavioral control and in reducing the attitude-behavior gap regarding healthier consumption. It also shows a change in consumer’s classification of primary and secondary attributes when taking a purchase decision and a reduction in consumer’s sensitivity towards traditional marketing tools. As managerial implications, the results will show the importance of making some changes in production formulas, of predicting consumers’ future information searches, of engaging in new marketing practices and of taking part in consumer education.

Thesis (Ph.D.)--Antioch University, 2006.<br>Title from PDF t.p. (viewed April 3, 2007). Advisor: Carolyn B. Kenny. Keywords: self-disclosure, leaders, hermeneutic phenomenology, self-awareness, communication, gender. Includes bibliographical references (p. 262-274).

The main focus in this thesis lies in the observation of how the public debate is formulating and developing in Finland in relation to the current implementation of the Inquiry on historical child abuse and neglect in out-of-home care. This thesis analyses the testimonies published around the investigation and on historical child abuse, in the public domain. The release of two documentaries broadcasted on National TV (YLE TV1) in 2013 and 2014 triggered a, however scarce, online public discussion with few newspapers’ as well as magazines’ articles covering informatively the inquiry. The online debate has so far seen the participation mainly of the victims themselves of historical abuse. Generally, I found a confirmation that the Finnish individualistic culture is hardly prompt to open discussion on such topics. As S.N., a care leaver, explains in the second documentary: (Lehikoinen, Luurankokaappi, 2014) “the culture does not give space” though people have “the need to speak.” My thematic analysis on this debate has nonetheless disclosed an urge to come to terms with a past of institutional abuse, framed in a general context of public mistrust in the Child Welfare4 system. The care-leavers, narrating their stories in the two TV documentaries, disclosed memories of neglect, violence and systematical isolation of the Poor. Their stories are interpreted through the debate on the media as stories of injustice. Their narration portraits a concept of “child care” very far from nowadays’ standards of child welfare. Care-leaver H.S. points his finger on the Finnish child-care institution where he spent his childhood in the ‘50s: “Only a monster can send a child to such a place!” (Lehikoinen, Varastettu Lapsuus, 2013).

Bibliography: pages [50-58].<br>The present study investigates the attitudes and beliefs of children about potentially disclosing intrafamilial abuse. The sample was drawn from the peri-urban settlement of Mdantsane and the rural villages of Nowawe. A pilot study involving 28 children in qualitative interviews was conducted. Content analysis of these answers were used to compile a questionnaire which was administered to 489 children by locally trained fieldworkers. The questionnaire contained questions pertaining to demographics, health, social support, and closed-ended Likert scales for the measurement of beliefs and intentions about disclosing intrafamilial abuse. Two open-ended questions were included to investigate children's preferences about the outcome of disclosing abuse. Children's experience of safety in and out of home, as well as their preferences about who to disclose to, were also measured. Questions pertaining to family and to abuse were asked in a way that allowed individual children to define the parameters of these concepts rather than assuming definitions for them. The results were analysed descriptively for the total sample. Where the data was examined for relationships and differences according to age, sex and where the children lived, Chi-square and ANOV A tests were conducted. In the case of significant findings, post-hoc analysis was carried out using residual analysis and the Newman-Keuls procedure, respectively. The findings revealed that 88% of the sample intended to report intrafamilial abuse if this happened to them, but only half expected to be believed. Strong variations in beliefs and intentions were found to exist on the basis of where children lived, with children from the poorest and oldest settlement in Mdantsane consistently emerging as less trusting of their environment and therefore less able to seek help, as compared to children living in the informal settlement or the affluent neighbourhood. Older children were found to differ from younger ones on the basis of being less confident that they would be believed if they were to disclose. The main difference between male and female children involved variations in their beliefs about whether there would be consequences for the abuser and themselves if they reported abuse. Overall, the degree of duality and contradictions as regards how children wanted to respond to intrafamilial abuse, and what they believed to be the consequences of disclosing this, point to the importance of developing services that can adapt to differences between communities and groupings within these communities rather than responding in a homogenous manner to all incidents of child abuse. Limitations associated with survey methodology and interviewer bias are acknowledged.

This thesis builds on the literature of corporate social responsibility (CSR) communication. The following three chapters study the potential impacts of disclosing voluntarily negative information in a company’s own CSR communication within the contexts of pharmaceutical, textile and chocolate companies, respectively. Incorporating survey and experimental methodologies, these studies aim to help identify effective solutions for ethical issues by revealing the appropriate contexts in which companies can discuss them transparently and, thus, be rewarded for responding and acting in good faith and due diligence. Our results suggest that companies might benefit from voluntary disclosure of ethical issues if they also intend to disclose their specific actions for eliminating such infractions. Additionally, we highlight the role of public awareness in how negative information by the relevant stakeholders is evaluated. These studies reinforce the concept that acknowledging ethical issues would lead to higher levels of ethical behavior in business.<br>La siguiente tesis se basa en la literatura sobre comunicación de responsabilidad social corporativa (RSC) de empresa. Se analizan los posibles efectos de divulgación voluntaria de información negativa en la comunicación (RSC) en contextos de empresas farmacéuticas, textiles y de chocolate. Estos estudios tienen como objetivo ayudar a identificar soluciones efectivas a cuestiones éticas al revelar los contextos donde las empresas puedan debatir de manera transparente, y ser recompensadas por responder y actuar de buena fe y con diligencia. Los resultados sugieren que las empresas pueden beneficiarse de la divulgación voluntaria de aspectos éticos negativos si también divulgan sus acciones específicas para la eliminación de tales infracciones. Además, se destaca el papel de la sensibilización del público sobre como la información negativa se evalúa por las partes interesadas. Estos estudios refuerzan la idea de que reconocer problemas éticos conduce a niveles más altos de comportamiento ético en el mundo empresarial.

The right to privacy is the right of individuals to determine, within reasonable limits, the extent to which they are known to others. Over the last twenty years the enormous increase in the amount of personal information on citizens maintained in government record-keeping systems has led to increasing public concern for information privacy. Computer technology has contributed to the collection, preservation and use of massive bodies of highly detailed personal information documenting individual characteristics as well as a broad range of social transactions. Automated record-keeping systems permit the linking of personal information from a wide variety of government data banks, a capability which, civil libertarians fear, is vulnerable to abuse. The social contract underlying relations between citizens and the state requires that individuals surrender some measure of privacy in return for physical and social protection. But how far does that contract extend? Does the social contract which, implicitly, governs the collection of personal information in the interests of administering various social benefits, also entitle archivists, as the official keepers of government records, to permit subsequent uses of that information once its administrative usefulness has been exhausted? Social researchers, including social historians, take an affirmative position, arguing that the closure of records containing personal information is a violation of the principle of freedom of enquiry or the scholar's right to pursue and to communicate knowledge in the interest of a greater societal good. The question is, does freedom of enquiry possess the same moral value as the right to privacy? In situations where the two values conflict, where does the archivist's moral duty lie? The thesis will address these questions by examining the ethical justifications for and against research uses of personal information and the social role the archivist plays in mediating the competing moral claims for privacy and access. The thesis concludes that, in a democratic society, the right to privacy supersedes the scholar's freedom of enquiry. In situations where the two values conflict, archivists, as the public trustees of the record, must act on behalf of that public to ensure that the right to privacy is not violated.<br>Arts, Faculty of<br>Library, Archival and Information Studies (SLAIS), School of<br>Graduate

This thesis is set to investigate the factors that affect the intention to disclose personal information to SNS providers. The purpose of this study is to identify factors and how these factors affect the behavioral intention to disclose personal information to SNS from a new angle of analysis, namely through a user-to-organizational approach. By examining this phenomenon in a new context, this study seeks to provide an understanding of this phenomenon in a new setting and test if previous research can be used to explain the stated behavioral intention. With this argumentation in mind, the thesis aims to contribute to existing theory in consumer behavior, social networking sites, privacy concerns and personal information disclosure. In order to do so this paper is built on a quantitative research approach where the main research strategy is based on the results of a questionnaire. Through the questionnaire, a proposed framework was tested in order to identify factors affecting peoples’ intentions to disclose personal information to SNS providers. The model was built upon the structure of privacy calculation theory, which has been proven to identify intentions to disclose personal information in online settings. The results show that the factors that significantly affect behavioral intentions are trusting beliefs and self-presentations. They are factors leading to personal information disclosure to SNS providers. Limitations of this study is that it suffers a sampling restrictions due to its sampling of only Swedish inhabitants. This paper is the first to develop and empirically test an integrated model of personal information disclosure to SNS, taking on a user-to-organizational approach to privacy. Since SNS are financially evaluated by number of active users of their SNS it is crucial to understand the factors that affect consumers’ intention to disclose their personal information. From the empirical findings, this study proved that trust and self-presentation determine the intentions to disclose personal information to SNS providers. The results shows a discrepancy of existing literature, explaining differences between user-to-user and user-to-organizational context, and thus broadening the context of personal disclosure in the SNS realm. Practitioners can, by using the insights, tailor their strategies in order to maximize the efforts of affecting potential users’ to disclose their personal information, which SNS providers are dependent upon.

Dissertation presented to obtain the Ph.D degree in Biology<br>Wood is one of the most important natural renewable resources. The developmental processes that underlie wood formation follow a well defined sequence of events that start at the core of the vascular cambium - the stem cell niche - that perpetually nourishes cells to the inside of the stem that ultimately become xylem/wood cells. The processes of specification and differentiation of cells into the xylem cell-types are far from being fully understood. It is a known fact that cells fated to become xylem have to commit suicide in order to serve this purpose.(...)

2009/2010<br>Understanding the interplay between the phases present in a high-temperature superconductor (superconducting, pseudogap, strange metal and Fermi-liquid-like) is the key-concept for shining light on the nature of the superconductivity mechanisms in copper-oxide based superconductors. Here, I set the bases for addressing this physics by developing an approach based on ultrafast time-resolved optical spectroscopy in the infrared and visible spectral regions. The experiments performed disclose the real-time evolution of the optical properties while the system is suddenly brought out-of-equilibrium by an ultrashort laser pulse. The data obtained show how a competing admixture of two or more phases in a high-temperature superconductor can be created and observed evolving. Finally by using new models for interpreting the experimental results the ultrafast dynamics of the competing phases start to be revealed.<br>XXIII Ciclo<br>1982

<p> Large bodies of literature reveal two salient experiences during adolescence and young adulthood for many men who identify as gay and bisexual: disclosing one&rsquo;s sexual identity to parents and going to college. Research suggests the reaction of one&rsquo;s parents to sexual identity disclosure serves as a powerful indicator of subsequent health-related and psychosocial outcomes, yet little is known regarding the relationship between parental reaction and accessing college and financial aid. This study explores the lived experiences of White gay and bisexual young men and how they navigated the college choice and financial aid processes. The study investigates three interconnected constructs with regard to one&rsquo;s sexual identity disclosure to his parent: the nature of the college choice process; the navigation of financial aid and scholarships; and other experiences that work to facilitate or restrict the college choice and financial aid processes. This qualitative study employs a phenomenological lens to retrospectively gather data using semi-structured, in-depth interviews with 18 gay and bisexual-identified men, ages 18 to 24 years old, from a large U.S. metropolitan area. Participants were selected using online and phone-based social media dating applications, popular in gay and bisexual men&rsquo;s communities. The findings of this study suggest that prior to disclosure, the young men expressed a perceived fear in coming out to their parents. After disclosure, most participants reported that families were supportive of their sexual identities as well as their college choice process, and all participants went to college with financial aid support from their parents. Due to the limited sample size and specific characteristics of men in this study, future research must be conducted to explore this relationship of sexual identity disclosure and college access further. This study concludes with a set of suggestions and recommendations for parents, counselors, and higher education leaders.</p><p>

Personal knowledge was disclosed amongst a group of experienced registered nurses in relation to feeding severely ill patients with cancer and dementia (I,II,III), communicating with severely demented patients (IV,V), and receiving group supervision (VI). Principled ethics did not seem an adequate model for describing the ethical reasoning of experienced RNs. For the twenty RNs working in oncological care the question of whether or not to accept active euthanasia was the most urgent. The twenty RNs working in dementia care emphasized the difficulty they had in understanding the meaning of communicative cues in severely demented patients. Both groups of nurses saw themselves as advocates for their patients and seemed to reason mainly in accordance with the Golden Rule. Through a phenomenological hermeneutic analysis of video recordings of two RNs' interaction with each of four severely demented patients, it was possible to interpret the patients' vague and unclear communicative cues. But observations based on an assessment of facial muscle movements showed that it was very difficult (the FACS). Group supervision based on a narrative framework was carried out in order to support nurses working in dementia care. Interviews with the fifteen RNs showed that they experienced recognition and reassurance of worth, an increased repertoire of actions, gained new perspectives, an increased awareness of their professional role, and interdependence. It is proposed that the care of severely ill patients can be improved by the use of a narrative approach both as regards understanding patients and encouraging RNs to develop their clinical knowledge through reflecting on their own and their coworkers' narrations about care.<br><p>Diss. (sammanfattning) Umeå : Umeå universitet, 1993, härtill 6 uppsatser.</p><br>digitalisering@umu

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics<br>This research analyses the recognition, measurement and disclosure of intangible assets in Portuguese listed companies for the period 2011-2012, with emphasis in the energy business. The findings suggest that reporting intangible assets according to IAS 38 shows distortions in recognition, lack of information about measurement, and issues in disclosure levels. The size of the firm, the weight of intangibles on total assets and the classes of intangibles are positively correlated with the Intangibles Disclosure Index designed during the research. Furthermore, in the energy regulated sector, reporting according to IFRIC 12 completely changed the balance sheet profile namely regarding license concessions.

This study utilising a 'theory into practice' methodology, interrogates the phenomena of the Australian Regional Art Museum and establishes that curatorship, as a defined visual art practice can sustain the art museum as a viable cultural institution in contemporary regional Australia. It employs a case study of a new model art museum and the curation of selected collections-based exhibitions.

碩士<br>輔仁大學<br>會計學系碩士班<br>92<br>In Taiwan, many companies regard the employees’ bonus sharing (hereafter EBS) as an effective encouraging instrument. After the outbreak of infamous accounting malady of Enron, the accounting treatment of EBS in Taiwan draw the public attention of the public and are criticized by many foreign investment companies. According to GAAP of U.S., employees’ bonus is part of their salary and should be included in product cost. But, in Taiwan, it’s neither cost nor expense; it’s directly treated as profit distribution. Under the tremendous pressure from the industrial and commercial world, Securities and Futures Commission (hereafter SFC) issues a new enactment on January 30th, 2003, which requires public companies to disclose employees’ bonus sharing diluted EPS information rather than to recognize EBS expense”. Could such expediency make investors realize that the essence of employees’ bonus sharing is cost? From previous EBS-related literatures, this thesis suggests two kind of investors’ reaction to EBS information: incentive effect (i.e. positively reacting to EBS information because they think EBS enhance firm’s performance), expense effect (i.e. negatively reacting to EBS information because they think EBS reduce firm’s earning). Because SFC requires public companies to disclose employees’ bonus sharing diluted EPS information in 2002 annual report and the investors realize that employees’ bonus is a kind of expense, this thesis hypothesizes before 2002, incentive effect should be stronger than expense effect but after 2002, expense effect should be stronger than incentive effect. If the hypothesis hold, then (1) EBS variable may has positive incremental explanation power before 2002 and negative incremental explanation power at 2002; (2) before 2002, EPS can has better explanation power than EBS-diluted EPS and at 2002 gets opposite result(using R2 and JA-test); (3) before 2002, investors positively react the board of directors announcing employees’ bonus and at 2002, gets opposite result. This thesis’s empirical results support the hypothesis: expense effect is stronger than incentive effect at 2002 and incentive effect is stronger than expense effect before 2002. That is, disclosing employees’ bonus sharing diluted EPS information instead of recognizing EBS expense works.

碩士<br>國立臺北大學<br>社會工作學系<br>101<br>This is a narrative story about a big girl who trapped into self-narrative, facing difficulties of completing her thesis, downs of her life, to rediscover the meaning of her life. Is life a series of wonderful and beautiful happenings, or a process of trials and errors? Falling down does not imply failure. All what one needs is to spend more time to find out a suitable way in order to stand up again. Imperfection is not a big deal. In self-narrative, the mentally dependent big girl feels helpless and disappointed toward life at first, and then she rediscovers the energy of her life. Throughout the process of observing herself, she learns to be a grown up woman who can take of others. Life goes on as time goes by. Although there are other challenges waiting ahead, the experience and courage she has acquired from self-narrative will help her to face the unknown challenges. With confidence, the perfect ending which she wishes to fulfill will be attained.

The undissolvable colour - On Adorno's disclosing critique Abstract For a long time, the hermeneutical tradition and that of Critical Theory have been considered as antithetical. In the work of Theodor W. Adorno, a key representative of Critical Theory, both traditions coincide. The central thesis of this essay is that the meaning of 'critique' for Adorno can only be fully grasped if it is at the same time understood as an interpretation of social reality. This essay attempts to demonstrate that his critique is fundamentally a disclosing critique. In the light of this thesis, several aspects of Adorno's critique are examined and several problems delineated. Key words: Adorno, critique, interpretation, Critical Theory, praxis.

Nudges are subject to substantial literature debate due to their subtle nature, as they manipulate individuals’ decisions in a non-transparent way. Therefore, making a nudge transparent might alter its effectiveness. This study was designed to ascertain what is the impact of disclosing nudges in a financial context, particularly in a saving scenario, and how it affected saving contributions, trust towards the bank, and customer/bank relationship for both type 1 and type 2 nudges. A survey was conducted among 613 participants. Overall, respondents did not change their saving contribution, and trust and relationship were not significantly damaged, suggesting that financial nudges can be transparent and effective, similarly to what was found in other fields. The type of nudge used does not significantly influence the saving contribution, nor trust. Nonetheless, the relationship with the bank presented more sensitive results upon nudge disclosure. The factors that influence the saving contribution, trust, and relationship were investigated and the bank’s perceived intention with the nudge strategy was the most relevant aspect.<br>Os nudges estão sujeitos a debates substanciais na literatura devido à sua natureza subtil, pois manipulam as decisões dos indivíduos de uma forma não transparente. Portanto, tornar um nudge transparente pode alterar a sua eficácia. Este estudo foi elaborado para averiguar qual é o impacto da divulgação dos nudges num contexto financeiro, particularmente num cenário de poupança e como é que tal afetou as contribuições de poupança, a confiança no banco e a relação cliente/banco para ambos os nudges de tipo 1 e tipo 2. Foi realizado um questionário com 613 participantes. No geral, os entrevistados não mudaram a sua contribuição de poupança e a confiança e o relacionamento não foram significativamente prejudicados, sugerindo que os nudges financeiros podem ser transparentes e eficazes, similarmente ao que foi descoberto noutras áreas. O tipo de nudge utilizado não influencia significativamente a contribuição de poupança, nem a confiança, porém o relacionamento com o banco apresentou resultados mais sensíveis à divulgação do nudge. Os fatores que influenciam a contribuição de poupança, confiança e relacionamento foram investigados e a intenção percecionada do banco com a estratégia do nudge foi o aspeto mais relevante.

Cerebral ischemia is a serious health problem, causing disability and death worldwide. Therefore, it is essential to develop strategies to protect and repair the brain. Recently, some studies on preconditioning started to emerge, where a toxic stimulus below the threshold of injury is given, inducing tolerance, preparing and strengthening the brain for a potential greater injury. In this project, it will be used carbon monoxide (CO) as a preconditioning agent, since its administration is able to produce several beneficial effects, namely acting as an anti-apoptotic and anti-inflammatory agent. The purpose of this work is to disclose CO-induced cytoprotection and the potential role of FosB associated to it. The experiments were developed using primary cultures of astrocytes isolated from newborn mice. As CO source the CO-releasing molecule CORM-A1 was used. CORM-A1 showed the ability to induce FosB protein expression in astrocytes, which was analyzed by western blot. However, it is not know yet how this increase is mediated. Reactive oxygen species (ROS) signaling is involved in CO and in FosB related pathways. Consequently, astrocytes were pre-treated with antioxidants (β-carotene or N-acetylcysteine) for decreasing cellular ROS levels. In addition P2X7 receptor also appears to be associated with FosB activation. Thus, P2X7 inhibitor (A-438079) was added to astrocytic culture in order to assess if FosB increased expression could be mediated by P2X7 receptor. Nevertheless, inhibition of ROS signaling did not change CO-induced FosB levels, while prevention of P2X7 activation showed a slight tendency to revert FosB expression, indicating that this pathway is independent on ROS but it could be mediated by P2X7 receptor. Although it is still a long way to go, these results gave more insight about CO-induced FosB activation, which is important for understanding the molecular mechanisms underlying CO-induced cytoprotection. Potential therapeutic applications of CO will depend on a clear understanding of its pathways and would potentially allow the development of more efficient therapies against cerebral ischemia.

Tese de mestrado em Biologia Molecular e Genética, apresentada à Universidade de Lisboa, através da Faculdade de Ciências, em 2018<br>A neoplasia maligna da mama e a neoplasia mais frequente nas mulheres a nível mundial com cerca de 1.7 milhões de casos e 521,900 mortes em 2012, representando 25% de todos os casos de cancro e 15% de todas as mortes por cancro entre mulheres. Os países mais desenvolvidos são os que apresentam as maiores taxas de incidência enquanto que a mortalidade relativa e maior nos países menos desenvolvidos. A redução do uso de terapia de reposição hormonal na pós-menopausa e a participação em programas de rastreio através de mamografias baixaram as taxas de incidência nos países ocidentais, no entanto, em Portugal, estas taxas tem vindo a aumentar nos últimos anos. Entre as mulheres portuguesas o carcinoma da mama e a neoplasia maligna mais comum e a principal causa de morte por cancro, com 6088 novos casos estimados e 1570 mortes em 2012. Este aumento pode estar também relacionado com alterações nos padrões reprodutivos, obesidade e inactividade física. O cancro da mama e dividido em vários subtipos com características moleculares intrínsecas: luminal A, luminal B, sobre expressão de HER2 e basal. Os tipos luminal A e B são caracterizados pela expressão de receptores hormonais, enquanto que os restantes subtipos são menos propensos a expressar o receptor de estrogénio (ER) ou de progesterona (PgR), sendo que o basal não expressa ER, PgR e HER2 (tumores triplo negativos). A heterogeneidade biológica bem como a plasticidade dinâmica do microambiente tumoral são importantes desafios no estudo e o tratamento do carcinoma da mama. Exemplo disso, e a importância de conhecer o status do RE e HER2, uma vez que constituem indicadores de prognostico e alvos terapêuticos relevantes. A acção do estrogénio e mediada pela ligação a receptores de estrogénio (ER-α e/ou ER-β) que são expressos em vários tecidos. Actualmente, apenas o ER-α tem sido usado na clinica como marcador de prognóstico e alvo terapêutico devido a sua elevada expressão proteica em lesões mamárias malignas em comparação com o tecido normal. A administração de fármacos antagonistas de estrogénios, como o tamoxifen, e eficaz no tratamento de cancro da mama, no entanto, estes fármacos tem diversos efeitos secundários e apos tratamentos prolongados os tumores podem tornar-se resistentes. A doença oncológica e considerada mundialmente como um problema de saúde pública e a segunda maior causa de morte em termos globais. A acumulação de alterações genéticas e epigenéticas permite as células escaparem a rede de controlo que regula o equilíbrio homeostático entre a proliferação celular e morte celular, levando a uma proliferação anormal de células. Uma neoplasia e considerada maligna se as suas células tiverem adquirido independência mitogénica e a capacidade de invadir os tecidos adjacentes. Durante a carcinogénese, 6 propriedades celulares fundamentais são alteradas: aumento da sinalização proliferativa, elevado potencial replicativo, insensibilidade aos sinais de antimitogénese, capacidade de invasão tecidular e metastização, angiogénese sustentada e resistência a apoptose. Estas capacidades biológicas adquiridas durante esta transformação gradual e complexa são as chamadas hallmarks do cancro que foram recentemente revisitadas, emergindo 2 novas hallmarks, a reprogramação do metabolismo energético e evasão ao controlo imunitário. Para além das células tumorais, as células não malignas do microambiente tumoral, incluindo fibroblastos, adipócitos, células imunes e endoteliais são determinantes na biologia do cancro visto que actuam como uma rede funcional na qual factores solúveis e moléculas orgânicas são continuamente partilhados. Para cumprir os requisitos biossintéticos associados a proliferação, uma célula deve aumentar a importação de nutrientes que suportam a sobrevivência e alimentam o crescimento celular ocorrendo uma remodelação metabólica. Num nicho tumoral proliferativo, os ácidos gordos são essenciais visto que podem ser usados simultaneamente como combustível e como blocos de construção de forma a manter a renovação e divisão celular. A desmoplasia é relativamente frequente em carcinoma da mama, apesar de não ser característica exclusiva, e consiste numa alteração estromal caracterizada pela presença de estroma fibrótico que tem como principal componente celular os fibroblastos. Para além das células tumorais, os fibroblastos associados a cancro (CAFS) são a componente principal do microambiente tumoral e pensa-se que eles desempenhem um papel determinante no início e na progressão da doença. Conceptualmente, os adipócitos são os principais fornecedores de ácidos gordos, no entanto, o nosso grupo de investigação demonstrou, em modelos in vitro e in vivo, que os CAFs cooperam com células de cancro da mama ao produzirem e fornecerem ácidos gordos a estas. As células de carcinoma da mama expostas a meio condicionado por CAFs aumentavam a absorção de lípidos bem como a expressão de FATP1/SLC27A1 (FA transport protein 1), promovendo a transferência de ácidos gordos. FATP1 e uma proteína membranar responsável pela absorção de ácidos gordos de cadeia longa e muito longa. A regulação da síntese, absorção e degradação de ácidos gordos e essencial para sustentar a fisiologia celular. Assim, limitar a disponibilidade de ácidos gordos as células tumorais de forma a perturbar o crescimento tumoral e uma possível abordagem terapêutica que poderá usar o FATP1 como alvo. Considerando a transferência de ácidos gordos dos CAFs as células de carcinoma da mama, o FATP1 parece ser um candidato adequado para tratar o cancro da mama e um possível marcador de prognóstico. Em 2013, foram desenvolvidos uns fármacos que foram caracterizados como inibidores eficazes do FATP1, as arilpiperazidinas. Este projecto tem como objectivo demonstrar o papel do FATP1 na sobrevivência e comportamento das células de cancro da mama, de forma a validar o seu uso como factor de prognóstico e alvo terapêutico. Para atingir este objectivo foram delineados 3 objectivos específicos: o primeiro e confirmar que o estrogénio e os ácidos gordos regulam a expressão de FATP1/SLC27A1 e que esta proteína e crucial para as células de carcinoma da mama; o segundo objectivo surgiu aquando da análise dos resultados obtidos no primeiro objectivo e consiste em esclarecer o papel do ERb na regulação de FATP1/SLC27A1, e o terceiro objectivo e testar a inibição de FATP1 recorrendo a exposição a arilpiperazidinas 5k e 12a na tentativa de delinear uma possível estratégia terapêutica. Os resultados de RQ-PCR e western blotting mostraram que os ácidos gordos (acido linoleico (C18:2)) e estradiol estimulam a expressão de FATP1/SLC27A1, especialmente nas MDA-MB-231 que possui níveis basais mais elevados de mRNA FATP1/SLC27A1 em comparação com MCF7. Curiosamente, observamos que o estradiol estimula a ligação do ER-b ao promotor do FATP1/SLC27A1. Isto levou-nos a investigar o papel do ER-b na regulação do FATP1/SLC27A1 utilizando um agonista do ER-b, o ERB-041 e um antagonista do ER-b, o PHTPP. Os resultados revelaram que o PHTPP afecta a viabilidade celular, a absorção de ácidos gordos e aumenta os níveis de FATP1 na membrana celular em ambas as linhas celular indicando que para alem do ER-a, o ER-b actua como um factor de pro-sobrevivência em células de carcinoma da mama e deveria ser investigado como eventual marcador de prognostico. Observamos igualmente que os ácidos gordos e o estradiol induzem a migração e a proliferação celular. Os resultados in vitro estão de acordo com dados de doentes que mostram uma maior expressão de FATP1/SLC27A1 em carcinomas da mama mais agressivos e invasivos. Por conseguinte, a inibição do FATP1 com as arilpiperazidinas interferiu com a absorção de ácidos gordos e com a proliferação celular validando a importância do FATP1 como um potencial alvo terapêutico em cancro da mama. O nosso estudo inicia um percurso de investigação que acreditamos que permitira eleger o FATP1 como um marcador de mau prognostico do cancro da mama e um potencial alvo terapêutico.<br>Breast cancer is the most frequent malignant neoplasia in women worldwide, with an estimated 1.7 million cases and 521,900 deaths in 2012, accounting for 25% of all cancer cases and 15% of all cancer deaths among females. In western countries, incidence rates have been declining, however, in Portugal breast cancer age-adjusted incidence rates have been increasing for years. Indeed, breast carcinoma is the leading cause of cancer mortality among Portuguese women, with an estimated 6088 new cases and 1570 deaths in 2012. Cancer is a complex group of diseases in which several cellular and molecular components of the tumor microenvironment contribute to the survival of cancer cells. The non-neoplastic cells of the tumor microenvironment including fibroblasts, adipocytes, immune and endothelial cells are determinant in cancer biology since they act as a functional network in which soluble factors and organic molecules are transiently shared. To fulfill the biosynthetic demands associated with proliferation, a cell must increase the import of nutrients that sustain survival and fuel cell growth, supported by a metabolic remodeling. In a proliferative tumor niche, fatty acids (FA) are crucial since they are both fuel and construction blocks, maintaining cell renewal and division. Conceptually, adipocytes are the main suppliers of FA, however our team published that cancer associated fibroblasts (CAFs) also function as hubs of FA to supply the needs of cancer cells. Breast cancer cells exposed to CAFs-conditioned media increased their lipid uptake and the expression of FATP1/SLC27A1 (FA transport protein 1), promoting FA transfer. FATP1 is an integral membrane protein known to enhance the uptake of long-chain and very long-chain FA into cells. Considering FA transfer from CAFs to breast cancer cells, FATP1 appears to be a suitable candidate to treat breast cancer and a possible marker of disease outcome. The present thesis aims to prove the role of FATP1 in breast cancer cells survival and behavior in order to validate its use as a therapeutic target. The main objective was divided in 3 specific aims: The first aim is to confirm that estrogen and FA regulate the expression of FATP1/SLC27A1, which is crucial for breast cancer cells. The second aim emerged from the evaluation of the results obtained in the first aim, and it is to evaluate the role of ER-b in FATP1/SLC27A1 regulation. The third aim is to target FATP1 with arylpiperazines, which were characterized as effective inhibitors of FATP1, testing a putative therapeutic approach. RQ-PCR and western blotting analysis showed that FA (linoleic acid (C18:2)) and estradiol stimulated FATP1/SLC27A1 expression, especially in MDA-MB-231, which has higher basal levels of FATP1/SLC27A1 mRNA in comparison with MCF7. Interestingly, we found that estradiol stimulated the binding of ER-b to the FATP1/SLC27A1 promoter. These findings prompted us to investigate the role of ER-b in FATP1/SLC27A1 regulation using an ER-b agonist, ERB-041 and an ER-b antagonist, PHTPP. Results revealed that PHTPP affects cell viability, the uptake of FA and increases the levels of FATP1 in the cell membrane in both cell lines. Also indicating that, besides ER-a, ER-b is a pro-survival effector in breast cancer cells and it should be tested as a prognostic marker. Wound healing and cell cycle analysis showed that FA and estradiol induced cell migration and proliferation. Our in vitro findings were supported by patients’ data showing a higher expression of FATP1/SLC27A1 in more aggressive and invasive breast carcinomas. Furthermore, the inhibition of FATP1 with arylpiperazines interfered with the uptake of FA and cell proliferation, validating the importance of FATP1 as a putative therapeutic target in breast cancer. Our study paves the path in order to elect FATP1 a suitable marker for breast cancer prognosis and a putative therapeutic target to better treat breast cancer patients.

碩士<br>國立臺北大學<br>會計學系<br>96<br>As Article 64 of the Business Accounting Act was amended on May 24, 2006, the employees’ bonus shall be regarded as expenses in accounting since Jan 1, 2008. However, the Company Act (“the Act”), which decides the order and the items of the surplus earning distribution of a company, is not amended harmonically to regard the employees’ bonus as expenses. Though the employees’ bonus shall be regarded as expenses in accounting, a company should comply with item 1 of Article 232 of the Act <ps> when paying bonus to employees and remuneration to directors and supervisors. The above-mentioned condition doesn’t fit the nature of expenses in accounting-it needs to pay whatever gain or loss. Furthermore, according to item 2 of Article 235 of the Act, the percentage of surplus profit distributable as employees' bonus shall be definitely specified in the Articles of Incorporation. Before Jan 1, 2008 the employees’ bonus was not regarded as expenses in accounting, the earnings after tax (before minus bonus to employees and remuneration to directors and supervisors) which has covered the company’s losses and set aside a legal reserve (or/and a special reverse if necessary) in accordance with the provisions of the Act was called “appropriable earnings”, and a company can distribute dividends, employees’ bonus and directors and supervisors’ remuneration from the said appropriable earnings. However, since the employees’ bonus shall be regarded as expenses in accounting, the earnings after tax (minus bonus to employees and remuneration to directors and supervisors already) which has covered the company’s losses and set aside a legal reserve (or/and a special reverse if necessary) in accordance with the provisions of the Act is called “appropriable earnings (minus bonus to employees and remuneration to directors and supervisors already)”. “Appropriable earnings” that derived from the year since 2008 is not appropriated to employees, directors and supervisors but only to shareholders for dividends. There exists a conflict between the Act and the accounting principle in relation to the employees’ bonus. The main purpose of this investigation focuses on overcoming the said conflict and tries to find a method to calculate the amount of the expenses derived from the employees’ bonus reasonably and lawfully under the Act. However, the method is much different from that regulated by the competent authorities-the Department of Commerce, Ministry of Economic Affairs and the Securities and Futures Bureau of Financial Supervisory Commission, Executive Yuan. Before the Act is harmonically amended, I expect that the method for calculating the employees’ bonus in this thesis can be understood, accepted and carried out by the competent authorities. Wish companies whose stocks are either listed on a stock exchange or traded on the over-the-counter market can calculate the amount of the expenses derived from the employees’ bonus in an accurate, reasonable and lawful way. <ps>A company shall not pay dividends or bonuses, unless its losses shall have been covered and a legal reserve shall have been set aside in accordance with the provisions of this Act.