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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

日本近代特許法制の形成と展開

大泉, 陽輔 23 March 2020 (has links)
京都大学 / 0048 / 新制・課程博士 / 博士(法学) / 甲第22205号 / 法博第238号 / 新制||法||167(附属図書館) / 京都大学大学院法学研究科法政理論専攻 / (主査)教授 伊藤 孝夫, 教授 船越 資晶, 教授 愛知 靖之 / 学位規則第4条第1項該当 / Doctor of Laws / Kyoto University / DGAM
2

於台灣設立法國品牌商品專營店之商業企劃書 / Business Plan of Franchising Pylones in Taiwan

陳康瑀, Chen, Connie Unknown Date (has links)
於台灣設立法國品牌商品專營店之商業企劃書 / The purpose of this document is to properly and realistically develop a business plan to establish an online store selling Pylones (French branded company) products in Taiwan, which includes various gift ideas with creatively designed everyday commodities in Beauty, Office, Tableware, and Kids product categories. Through detailed market analyses, promotional marketing strategies and operational plans, financial projections will be made to indicate how the business is likely to progressively operate as a special franchise of Pylones France. The business plan, for the company which will presumably be named Pylones-Taiwan.tw, includes business startup information, product categories, marketing strategies, pricing plan, operations structuring, and financial analyses. This new startup business will be operated on a virtual platform as an online store with a variety of Pylones goods/gift selections offering various payment methods. The keys to the success of Pylones-Taiwan.tw are the thorough market analysis and strategies including social media tactics and promotional plans on attracting visitors and create more online traffic, target the right audience, maintain within the top search results with keyword search, leverage social media to build brand awareness, and build brand loyalty through customer relationship management tool. A great deal of efforts will be put into Internet marketing campaigns to maximize the exposure of the brand and products. Based on observations taken at a physical Pylones store in Paris, sales forecast was made to be NTD 5,113,260 in the first year (with consideration of country GDPs), and using the NPV rule to calculate the cash flow over the five year period, the NPV would turn out to be NTD 8,330,160. And by utilizing the sensitivity analysis method, it has been indicated that the actual sales will greatly affect the cash flow, thus generating sales to meet the sales forecast is the most important mission in this business scenario. With the one of the kind design elements, durable functionality and quality, Pylones-Taiwan.tw will leverage the power of social media as one of its main marketing strategies to open the door and create a world for targeted potential audiences. And with the projected financial figures, once established and following the strategic plans, Pylones-Taiwan.tw is heading towards prosperity, continuous growth, and sustainability.
3

臺灣省公立高中公辦民營理論分析暨可行策略之研究

林玉芬 Unknown Date (has links)
一、研究動機 在聯考選才制度下,高中的入學選擇是造成個人背景分化的最重要關鍵,四一0教育改造全民大結合運動時,訴求廣設高中的聲浪達到最高點。因之,中華民國教育政策報告書明確說明未來國家的施政方向改為:高中職校結構將調整為五比五,以符應社會大眾需求。但是在各項重大公共建設與福利政策的實施方興未艾,財政赤字卻與日俱增情形下,教育科學文化支出的歲出比率因為國庫負荷沈重。為了滿足國內民眾對於高中教育的需求,也考量國家財政負擔之下,行政院教育改革審議委員會提出的總諮議報告書具體建議 : 「學校雖有公私立之分,人才之培育應無公私之分;政府應在公辦民營、土地取得、共用社區資源、設校面積、學費收取、課程與教材編訂等項上,提供更自由且具誘因的政策環境,以促進民間資源投入教育事業。」八十八年六月四日立法院三讀通過、而由總統公布「教育基本法」;八十九年二月九日總統令公布施行「促進民間參與公共建設法」,條文中也將文教設施納入,希望借由民間的參與,提高教育績效。而各縣市政府依據「地方制度法」,紛紛研訂所轄中小學公辦民營自治條例,看來教育事業公辦民營好像真正要上路了。 目前原台灣省轄高級中等學校改隸中央之後,仍由教育部中部辦公室( 即原台灣省政府教育廳)管轄,雖然因為中部辦公室的組織定位尚未明確,但改制為地方教育局的組織法規已送請立法院審議,未來將是全國公私立高級中等學校的業務主管單位,研究者服務其間,深以為公立高中在目前的大環境底下,公辦民營可能是一項可以嚐試的途徑,因而投入瞭解這項政策,並研擬可行方案,期盼藉由這項研究提供主管參考。 二、研究方式 為掌握並瞭解各界對原台灣省轄公立高中改隸國立高中後,實施公辦民營可行性之思考情形,本研究採用文獻分析法和問卷調查法,以達成研究目的,茲說明如下。  (一)文獻分析法:用以瞭解政府實施公立高中公辦民營的學理依據,先探討民營化的意義、目的、條件與原則及可行模式,再探討公立高中公辦民營在教育學 、行政學與經濟學的理論 ,並瞭解美國、中共及我國在教育事業公辦民營上的實施情形,據以研提公辦民營的可行模式與適用法規。  (二)問卷調查法:以自編的「台灣省公立高中公辦民營意見問卷調查」,針對行政權決策主體人員、影響高中公辦民營人員、及有機會參與公辦民營的人員等三大類,分別向教育行政機關、學校、人民團體等單位實施調查,藉以瞭解影響及決定公立高中公辦民營政策人員的意見,調查內容即以文獻分析法所歸結的可行模式及適用法規研訂而成。 三、結論 根據本研究文獻與綜合調查結果, 首先綜結辦理公立高中公辦民營之共同策略,而後再分別依七種可行模式敘述配合策略。  (一)共同策略 1.從次要業務委託經營模式開始推動,再次推動特許學校模式,最後實施主要業務委託經營模式。 2.研定詳實的法規,以利推動各項業務。 (二)辦理各模式之配合策略 1.實施新設校委託經營模式可行策略 2.實施現有公校委託經營模式可行策略 3.實施現有公校新校區委託經營模式可行策略 4.實施特定建築委託經營模式可行策略 5.實施特定建築或業務委託興建、經營模式可行策略 6.實施特定業務委託經營模式可行策略 7.實施特許學校委託經營模式可行策略 / The goals of this research are on the models and the laws of private management of public senior – high schools. According to accountability, school choice, reinventing government, public choice, market mechanism, I aim to design a tactic that is the most suitable for that in Taiwan by quantity method. Furthermore, the study set up three main models and six main laws for the conditions of our counties and cities. Hopefully, it will be a reference for the educational administration institution to make policy. To achieve the goals above, the researcher explored the connotation through the methodology of literature analysis so as to understand the meaning 、related theories 、 and the real situation of U.S. 、 China 、 and our country. The study is also based on the analyzed data about the opinions of private management of public senior high schools. Through frequency distribution 、analysis of variance 、 and posteriori comparison , the study finds out the suitable modes and laws in my country. The conclusions of this research are as follows: 1. The common policy of promoting the private management of public schools is to do it step by step. Of course, the government also has to make a district method for everybody to obey. 2. And than I sugest some suitable policy for every models.
4

台灣高鐵財務改善方案之研究─減資再增資之財務可行性

林坤銓 Unknown Date (has links)
台灣高鐵現況營運量不佳財務面臨困境。台灣高鐵為世界最大的BOT案,由於國內在高鐵興建之前,政府並無實施BOT工程的經驗。高鐵公司在興建期即籌資不順,資金不能到位,且營運三年來虧損累累,財務非常不堪,甚至一度面臨無法還本付息的窘境。但身為特許公司的高鐵原始發起人卻不肯增資,政府不但替高鐵公司作鉅額的融資保證,並且一再出資挹注,成為高鐵公司的最大股東。雖然高鐵公司有龐大的利息負擔及鉅額的折舊,但二者其實早在原先高鐵的財務計畫中,不應成為高鐵公司虧損的理由。財務困窘的主因為開始營運後,由於台灣社會人口的變遷與產業結構、經濟環境等都已經發生很重大的變化,原先投資計畫的運量預測與實際狀況的差異太大,使得高鐵公司營運三年多,便已虧損掉超過三分之二的資本額。此時,各方的批評聲浪不斷,而針對高鐵公司財務改善的建議,亦不曾間斷。 減資後再增資為改善高鐵財務的最佳方式。高鐵公司財務之所以陷入如此困境,政府秉持高鐵興建不能無、高鐵營運不能停及高鐵公司不能倒的精神,一再姑息,任由特許公司的發起人予取予求,難辭其咎。然而本文研究探討台灣高鐵的財務改善方案,結論為高鐵公司應辦理減資彌補虧損,讓高鐵原始發起人認賠出場,再由民間增資入股。如此方能符合BOT精神、民意期待及符合現實政治環境,其所受的社會衝撃最小並確保能吸引民間資金投入。而且,政府對高鐵的相關紓困政策,也才能有長期性及正當性。減資後再增資的方式,既然是最佳的改善高鐵財務方式,政府研討擬定因應對策時,首先應務實的作高鐵公司未來之財務可行性評估。 評估高鐵公司未來的財務可行性。在高鐵公司現已採取運量百分比法方式提列折舊及簽有低利率的專案融資契約現況下,並假設高鐵公司未來運量預估具有高度的準確性。本文經依高鐵公司運量百分比法之運量評估高鐵公司未來營收的財務可行性,經計算分析得出IRR約為6.78%、NPV約為406億元、PBY約為11年及DPBY約為18年。雖然分析結果NPV不高且回收期過長並非十分理想,但NPV為正值顯示高鐵公司未來的財務仍具有可行性。政府現已實質掌握高鐵公司的經營權,除加強站區開發等措施,達成既定運量目標。更應審慎研議,在適當時機辦理減資後再增資,引進民間投資者及成立新經營團隊。順利完成推動高鐵公司上市的目標,方能讓高鐵營運的利益由全民共享,符合公平正義及社會大眾的期待。
5

イノベ-ションの計量経済分析

中西, 泰夫 24 November 2015 (has links)
京都大学 / 0048 / 新制・論文博士 / 博士(経済学) / 乙第12967号 / 論経博第389号 / 新制||経||276(附属図書館) / 32405 / 新制||経||276 / エセックス大学 / (主査)教授 成生 達彦, 教授 依田 高典, 教授 西山 慶彦 / 学位規則第4条第2項該当 / Doctor of Economics / Kyoto University / DFAM
6

採用國際會計準則對服務特許權公司財務報表及經營績效報導之影響-兼以個案公司探討 / The impact of IFRS on the concession operator’s financial statements and operating performance reporting – with a case study

張淑瑩 Unknown Date (has links)
國際會計準則IFRIC 12「服務特許權協議」 係對營運者之公辦民營服務特許權協議之會計處理提供指引,解釋範圍內之公共建設不應認列為營運者之不動產、廠房及設備,因合約形式之服務協議並未轉移公共服務公共建設之使用控制權予營運者。營運者建造或升級用以提供公共服務之公共建設,並在約定期間內營運並維護該公共建設,應依據國際會計準則第11號及國際會計準則第18號認列與衡量所提供服務而產生之收入。 而我國財務會計準則對於民間參與公共建設之會計處理,除87.07.20基秘字第150號係解釋投資方於投資BOT之會計處理外,僅93.12.23基秘字第321號針對民間廠商出資興建政府各項設施之會計處理做出解釋,解釋內容規範興建期間所投入之建造成本應列為特許權取得成本,且自硬體設施興建完成,開始經營特許業務時起,於受委託經營期間攤銷,此與IFRIC12之規範大相逕庭。 本研究針對個案公司就轉換國際會計準則前後之財務報表進行分析,研究結果發現轉換國際會計準則後對特許公司財務報表及經營績效報導,如財務結構、償債能力、經營能力及獲利能力等皆有顯著正向之影響,尤其是當特許公司對各項假設判斷不同時,其經營績效報導則呈現不同結果。兩種準則相較之下,我國財務會計準則對BOT之會計處理相對較為保守,BOT計劃期間內經營績效報導呈現較為穩定。另特許公司之利害關係人,除投資人應注意不同準則下特許公司財務績效報導差異之影響外,轉換為國際會計準則後之特許公司財務報表對主辦機關財務檢查及聯合授信金融機構所訂財務比率限制尚無顯著不利之影響。
7

特許権行使の制限法理

愛知, 靖之 23 July 2018 (has links)
京都大学 / 0048 / 新制・論文博士 / 博士(法学) / 乙第13200号 / 論法博第199号 / 新制||法||163(附属図書館) / (主査)教授 川濵 昇, 教授 洲崎 博史, 教授 山本 敬三 / 学位規則第4条第2項該当 / Doctor of Laws / Kyoto University / DGAM
8

臺北縣公立高級中等學校公辦民營經營型態評估研究 / Evaluation on the Models of Private Management of Public High Schools in Taipei County

鍾欣儒, Chung, Hsin Ju Unknown Date (has links)
本研究主要目的在於臺北縣升格為準直轄市的背景下探討:(1) 分析臺北縣高中職實施公辦民營之內部、外部效益;(2)評估臺北縣公立高中職公辦民營之可行性;(3) 評估臺北縣公立高中職公辦民營之可行模式;(4) 建構臺北縣公立高中職公辦民營的推動策略;(5)探討民間參與學校公辦民營的動機;(6)分析臺北縣推動公立高中職公辦民營可行區域。希望政府藉由積極結合民間資源共同辦理公共事務,以公辦民營的手段,將民間的管理專業觀念、做法及資金,正面影響學校行政結構、學校經營模式,達成最佳的學校經營成效。 本研究法採文獻分析法、模糊德菲術,針對學校公辦民營的理論、模式、政策與實施四種向度進行探究。研究結果歸納如下: 1.臺北縣實施公立高中職公辦民營之效益為藉由鼓勵民間共同參與辦學,降低財政負擔,以及增加學校多角化經營空間,提供家長多樣化的教育選擇機會。 2.經營型態以特許學校、契約政體模式最為可行。 3.臺北縣於高中職實施的選擇上,以職業學校為優先。 4.臺北縣公辦民營學校之經費來源、財務審計規範、課程與教學、人事運作等應該擁有自主權。 5.臺北縣行政機關應加速研擬公立高中職公辦民營專屬法規。 6.臺北縣政府應建立相關的監督及輔導評鑑的制度,評鑑部分需含自我評鑑及行政機關評鑑,並將評鑑結果公佈。 7.臺北縣新莊市擁有推動公立高中職教育公辦民營的先行試辦優勢。 / On the background of the Taipei County elevating status to “Quasi-Direct-controlled municipality”, the purposes of the research are as follows: (1)Analyzing the internal and external efficiencies when putting private management of public high schools system into practice in Taipei County. (2) Evaluating the feasibility of putting private management of public schools into practice. (3) Evaluating the available models of private management of public high schools in Taipei County. (4)Constructing the strategies of putting private management of public high schools in Taipei County. (5)Inspecting the motors of private associations getting themselves into private management of public high schools in Taipei County.(6)analyzing the feasible regions of Taipei County when putting private management of public high schools system into practice. The government should positively guides private resources into the public affairs, hoping that the civil management concept, business administration conduct, and bankroll can positively affect the public school administrative structure and help the school achieve the best accountability. The research, by adopting methods of documentary analysis, and Fuzzy Delphi, probes into the four dimensions of theory, models, policy, and implementation of private management of public schools. The main conclusions are as follows: 1.The advantages of putting private management of public high schools system into practice were to combine private organizations to decrease government’s financial burden, as well as increasing diverse management space and providing parents various opportunities of educational choices. 2.“Charter school model” and “contract management model” are of the highest feasibility in terms of the implementation of private management of public school in elementary school level in Taipei County. 3.Priority over private management of public school option is new established schools. 4.Private management of public elementary school in Taipei County should possess decision-making power in some aspects including budget source, financial regulation, curriculum and teaching, personnel system . 5.The Taipei county government should accelerate to enact special laws about private management of public school. 6.the Taipei County government should establish relevant systems of control, management, guidance and evaluation. Evaluation system should include Self-Evaluation and Administration- Evaluation, and open the results to the public. 7.The Sinjhuang City of Taipei County has the best potential strengths of putting private management of public high schools system into practice
9

中小學教育公辦民營可行性之研究 / The Possibility of Private Management of Public Schools System in Junior High Schools and Elementary Schools

曹俊德 Unknown Date (has links)
國立政治大學八十七學年度第二學期碩士論文提要 系 所 別:教育系碩士班 指導教授:秦夢群博士 論文名稱:中小學教育實施公辦民營之研究 研 究 生:曹俊德 論文內容摘要: 本研究之目的在探討我國中小學實施公辦民營制度之可行性。其內容包括以下五部分: 一、探討公辦民營學校之相關理論。 二、瞭解美國公辦民營學校的特色及實施成效。 三、瞭解我國類似案例;並分析公辦民營學校相關法令。 四、透過調查瞭解我國實施公辦民營學校之相關意見。 五、結論與建議。 本研究以台灣地區國民中小學校長、主任、教師以及家長、教育行政機關人員為調查對象,在學校方面抽出45所學校,與教育部(廳)、北高兩市教育局、二十三縣市教育局等教育行政機關共計發出1000份問卷,回收678份,回收率67.3%,有效問卷628份。研究工具採自編之「中小學教育公辦民營可行性之研究意見調查」問卷,研究中所使用的統計方法包括次數分配、百分比統計以及卡方考驗等,問卷的處理則採用SPSS for Windows 統計套裝軟體進行統計分析。 據此,本研究的研究結果如下: 一、 政府補助教育經費不足影響到國民中小學各項教育工作之推行。 二、 國民中小學由政府完全辦理的方式應予以檢討。 三、 國民中小學實施公辦民營學校符合教育選擇權的需求。 四、 國民中小學實施公辦民營學校已逐漸形成趨勢。 五、 特許學校與「B.O.T.」模式的公辦民營方式較適合在台灣實施。 六、 辦學績效不彰的學校應先實施公辦民營學校制度,不應無條件全面實施。 七、 公辦民營學校制度仍然有一些問題有待解決。例如: (一) 公辦民營學校制度的權責不易劃分清處。 (二) 公辦民營學校制度的績效評鑑標準難以建立。 (三) 公辦民營學校制度的誘因不多,難以吸引民間。 再者,綜合文獻探討、研究過程、暨時正調查之分析結果,僅針對實務及未來研究等二方面提出下列建議: 對於實務之建議是: 一、 政策的形成要多瞭解各類人員的看法與意見。 二、 儘速修訂相關法令。例如修改「國民教育法」與「私立學校法」,加強鼓勵民間興學之政策性宣示。 三、 具體鼓勵民間興辦小規模,且具實驗性質之公辦民營國民中小學,待成效良好再擴大辦理。 四、 公辦民營學校不應採「以價制量」的方式辦理。 五、 公辦民營學校應以學校本位的管理方式為配套措施。 六、 實施辦理期間應委託學術機構進行政策評估。 對於相關研究之建議是: 一、 本研究採取量化之研究法,未能再深入瞭解中小學公辦民營學校實施之狀況,建議可採行深度訪談、座談會或參與場地等直化研究方式。 二、 本研究可以擴展至其他學制部份,包括高中職及學前教育部份,甚至包括大專院校等的可行性與問題之研究。 三、 本研究所採外國文獻只限於美國地區,未討論其他世界先進諸國,未來可以擴展至英、法、德等國,或是大陸地區。 四、 本研究探討的重點在於尋求現有最合適之公辦民營模式,希望未來相關研究能建構出一套最佳之公辦民營模型,以為二十一世紀之學校經營之參考。 a / Abstract The main purpose of this study is to explore the possibility of private management of public schools system in junior high schools and elementary schools. The study contains five parts. First, this study explores the theory of private management of public schools. Second, this study wants to understand the characteristics and effects of private management of public schools in American. Third, this study wants to understand the condition of private management of public schools in Taiwan. Forth, this study wants to know the comments of the practice of private management of public schools in Taiwan. Fifth, this study wants to come to conclusions and gives some proposals. Objectives of this study include public junior high schools’ staff in Taiwan Province, and Education Administration staff in Taiwan Province, Taipei City and Kaohsiung City. The researcher compiles “Questionnaire for the possibility of private management of public schools system in junior high schools and elementary schools”. 45 schools have been sampled and 1000 copies of the questionnaire dispatched 687 copies of effective samples are actually acquired Data of questionnaire had been proceeding for statistic analysis under the statistic package software: SPSS for Windows” Based upon data of literature review and questionnaire, conclusions have been reached as follows: 1. The shortage of funds of government effects the work of junior high schools and elementary schools. 2. The way of public schools should be criticized. 3. The management way of private management of public schools in junior high schools and elementary schools is conformed to the need of schools choices. 4. It’s a trend to put the private management of public schools system into practice in Taiwan. 5. Charter schools and the model of B.O.T. are suitable in Taiwan. 6. It should have priority to put the system of private management of public schools into practice in the bad-achievement schools. 7. The system of private management of public schools has some weak points: (1) The evaluation of standard of private management of public schools is hard to establish. (2) It’s not easy to appeal the public to support the system of private management of public schools. According to the results of this study, following proposals about practice are offered: 1. It needs to know the opinions of all circles to form the polity. 2. It should revise laws and decrees as quickly as possible. 3. The government should urge the civil to adopt the system of private management of public schools to establish schools. 4. The private management of public schools shouldn’t adopt high price in tuition. 5. We should adopt the “S.B.M.”Way of management to caudate the private management of public schools. 6. It should have learned society to evaluate the effect of private management of public schools. According to the results of this study, following proposals about relative research are offered: 1. We can adopt qualitative methods to research this study. 2. The study can expand to discuss another schools systems. 3. The foreign literature is limited. The literature of this study includes only American data. We suggest that the future study can adopt more foreign literatures. 4. The main purpose of this study is to search the best model of private management of public schools system. And this system can be the model of 21-century schools.
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知的財産制度下における植物遺伝資源の開発・流通・保全に関する研究―特許制度を中心とする接近―

岡田, ちから 24 November 2020 (has links)
付記する学位プログラム名: グローバル生存学大学院連携プログラム / 京都大学 / 0048 / 新制・課程博士 / 博士(農学) / 甲第22850号 / 農博第2433号 / 新制||農||1082(附属図書館) / 学位論文||R2||N5310(農学部図書室) / 京都大学大学院農学研究科生物資源経済学専攻 / (主査)准教授 伊庭 治彦, 教授 秋津 元輝, 教授 辻村 英之 / 学位規則第4条第1項該当 / Doctor of Agricultural Science / Kyoto University / DFAM

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