La lutte contre la destruction des écosystèmes et les efforts pour renforcer et renouveler les conditions de leur prise en charge collective reposent aujourd’hui sur trois fronts d’innovation disjoints : (1) la conception et l’utilisation de nouveaux outils d’évaluation des écosystèmes dans le champ de la conservation ; (2) le développement de nouvelles comptabilités socio-environnementales à l’échelle des organisations et (3) la mise à contribution des entreprises dans la protection du capital naturel. Cette thèse doctorale vise à les articuler en mobilisant la comptabilité comme pivot pour connecter les systèmes d’information écologique, les formes diverses d’organisation de l’action collective, et les initiatives et comptabilités des entreprises. Elle combine un travail de construction théorique et une recherche-intervention auprès d’une grande entreprise du secteur de l’environnement qui cherche à développer des activités de service dédiées à la qualité écologique des territoires. Nous proposons premièrement l’ouverture d’une nouvelle perspective d’innovation théorique et pratique, au croisement entre comptabilités et sciences de la conservation, et centrée sur la gestion collective de problèmes écologiques : le développement de « Comptabilités de Gestion pour les Ecosystèmes ». Nous montrons en quoi elles sont complémentaires de l’ensemble des autres types d’innovations comptables portant sur les écosystèmes. Nous proposons deuxièmement quatre grandes orientations organisationnelles et stratégiques pour penser et guider le développement de nouveaux modèles d’affaires de « services aux écosystèmes ». Afin de les compléter, nous ouvrons des pistes de conception de comptes et d’activités comptables pour accompagner une entreprise du secteur de l’environnement dans la négociation et la création collective de valeur écologique sur les territoires et dans la transformation de sa propre représentation et quantification de la valeur. / Current efforts to halt the destruction of the planet’s ecosystems and to reinforce and renew their collective management reside on three distinct innovation fronts: (1) the design and use of new ecosystem assessment tools by conservation scientists and practitioners; (2) the development of new social and environmental accounting frameworks and tools at the level of organization; (3) the contribution of the private sector to natural capital protection and maintenance. This doctoral thesis aims to relate these three domains of innovation to one another by mobilizing the accounting discipline as a pivot to connect ecological information systems and tools, diverse forms of collective action for ecosystem management, and private sector initiatives and accounting innovations. The thesis combines a work of theoretical construction with the results of an action-research conducted in an environmental sector company that seeks to develop new services specifically designed for the management of ecological systems. We first propose a new theoretical and practical perspective at the junction of accounting and conservation science centered on the collective management of ecological issues: the development of Management Accounting for Ecosystems. We show why and how they are complementary to all the other domains of ecosystem accounting innovation. Secondly, we introduce four organizational and strategic directions to think and guide the development of new “services to ecosystems” business models. To complement them, we suggest new accounts and accounting practices to help environmental sector companies negotiate and co-create ecological value with other stakeholders, and transform their own representation and quantification of corporate value.

The Master's diploma thesis examines the phenomenon of imposing paywalls on news content. By using qualitative interview research, case studies, theoretical and empirical analysis the thesis emphasizes mainly the differences between individual ways of imposing paywalls and also factors that can influence the process of implementing paywalls. Hypothesis claims that imposing paywalls on existing free content can serve as an incentive on the media market to reach a growing productivity of media enterprises in spite of a booming popularity of sharing free information. It depends whether the right business model is implemented. According to the hypothesis the right model is "metered model" that responds to the nature of the internet and implies that certain amount of content would remain free of charge. Both paid and free content spheres should have to be redefined by new ergonomy and new journalistic content.

Made available in DSpace on 2016-03-15T19:26:18Z (GMT). No. of bitstreams: 1 Fabio Luiz Zandoval Bonazzi 1.pdf: 24418656 bytes, checksum: 849113d4892b542d0db44d6ce32061c8 (MD5) Previous issue date: 2014-11-26 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This study aimed to understand the intellectual capital role, in the value creation process, throughout the different phases of the business model, in a mobile value added service (VAS) company. The theoretical constructs of value, intellectual capital, business model and process perspective, have been reviewed. From these constructs, a conceptual model has been developed. This model is able to integrate human, structural and relational dimensions of intellectual capital, and guide them to process of creating, delivering and capturing value for the company, through a business model evolutionary perspective. The conceptual model was empirically applied to the Movile company, a VAS technology developer, through a single case study, carried out at an interval of 18 months, in a period comprised between april 2013 and september 2014. Data were collected from six interviews, and complemented by primary and secondary artifacts, as well as by direct observations. As a result, it has been observed that human, structural and relational dimensions of intellectual capital, are closely related to value creation process, and were gradually built and hinged along an organizational evolutionary process, of more than 15 years. During this period, six different business models were identified, involving the past, present and future of the company. In the initial phase, human and relational dimensions were essential to value creation. In subsequent steps, there was an importance alternation of dimensions in value creation process, and an enhancement of each dimension features, showing the relational dimension as a determining factor for value creation in the company long-term future. As an empirical contribution, the business model evolutionary analysis, through the articulation of the intellectual capital dimensions, provides analytical elements for new companies that emerge in Mobile VAS industry. In relation to the telecommunications companies, these tend to turn into a pipe performance, substantially focused on providing technology infrastructure to mobile VAS companies. / Teve-se como objetivo, neste estudo, compreender o papel do capital intelectual no processo de criação de valor ao longo das diferentes fases evolutivas do modelo de negócio de uma empresa de Serviço de Valor Agregado (SVA) móvel. Foram revisados os constructos teóricos de valor, capital intelectual, modelo de negócio e perspectiva processual. A partir deles, foi desenvolvido um modelo conceitual capaz de integrar as dimensões humana, estrutural e relacional do capital intelectual, e orientá-las ao processo de criação, entrega e captura de valor para a empresa, numa perspectiva evolutiva de modelo de negócio. Esse modelo conceitual, foi aplicado empiricamente na empresa Movile, desenvolvedora de tecnologia SVA móvel, por meio de um estudo de caso único, realizado em um intervalo de 18 meses, entre abril de 2013 e setembro de 2014. Os dados foram coletados mediante a realização de seis entrevistas e complementados por artefatos primários, secundários e observações diretas. Como resultado, pôde-se observar que as dimensões humana, estrutural e relacional do capital intelectual, encontram-se intimamente relacionadas ao processo de criação de valor, e foram gradativamente construídas e articuladas ao longo de um processo evolutivo organizacional de mais de 15 anos. Nesse período, foram identificados seis diferentes modelos de negócio, envolvendo o passado, presente e futuro da empresa. Na fase inicial, observou-se que as dimensões humana e relacional foram essenciais para a criação de valor. Nas etapas subsequentes, observou-se uma alternância da importância das dimensões no processo de criação de valor, e um aprimoramento e modificação das características de cada dimensão, evidenciando ser a dimensão relacional o fator determinante para a criação de valor em um futuro de longo prazo da empresa. Como contribuição empírica, a análise evolutiva do modelo de negócio, por meio da articulação das dimensões do capital intelectual, fornece elementos analíticos para as novas empresas que venham a surgir e se estabelecer no setor de SVA Móvel. No tocante às operadoras de telecomunicações, observou-se que essas tendem a evoluir para uma atuação de pipe, substancialmente voltada para o fornecimento de infraestrutura tecnológica às empresas de SVA móvel.

The topic of sustainability has found its way into the corporate entrepreneurship activities of large corporations. The Sustainable Corporate Entrepreneurship (SCE) strand is still in its infancy. Since most large corporations engage in corporate entrepreneurship and are exploring new business models inside and outside corporate boundaries, several questions arise from different viewpoints. First, from corporate perspective researchers and business leaders wonder which internal modes of SCE activities have emerged in business practice and how large corporations explore sustainable value propositions. Second, from entrepreneur and investor perspective, the question emerges which factors influence the likelihood of corporate ventures, such as spin-offs from corporations, raising venture capital to scale sustainable business models. Therefore, to further develop the field of SCE, this cumulative dissertation presents three research papers analysing sustainable corporate entrepreneurship at the intersection of corporations and start-ups.

本研究提出「紐約當代藝術家經營模式」的研究架構，其後進行個案研究，觀察蔡國強與村上隆兩位國際級的當代藝術家的創作內涵與經營事蹟，使讀者與後續研究者能夠有系統地解讀其藝術事業的具體結構。 / This study first proposes the research framework of " Business Model of New York contemporary artists ", then does a case study on two world-class contemporary artists, Cai Guo Qiang and Takashi Murakami, and observe their creation and business in order that the readers and future researchers can interpret the concrete structure of their artistic business in a systematic manner.

本論文旨在探討兩種主要的網路資料傳輸技術：主從式傳輸技術與點對點式交換技術對於音樂產業智慧財產權的影響。選定音樂產業作為研究對象，係因音樂產業自從mp3音樂壓縮格式風行以來，其高品質與高壓縮比例的特性，使音樂出版品不斷遭到非法重製，著作權人的權益也因此不斷遭到侵害。檢視此一事件的來龍去脈，並嘗試從中學習教訓，以求一可行的經營模式，是本論文要進一步探討的。 　　本研究主要研究問題如下： 　　一、美國法律增修條文、新增法案、與最新判例對於音樂出版產業智慧財產權的保護方向為何？ 　　二、依據網路傳輸技術與電腦軟體之特性，政府部門應如何對智慧財產權加以保護與管理，以鼓勵學術與藝術創新，並兼顧相關產業與技術發展？ 　　三、新創事業應如何規劃與執行其商業模式中的智慧財產權策略，以避免可能的訴訟風險？ 　　四、傳統音樂出版產業面臨新科技與新商業模式的挑戰，應如何達成互利雙贏的局面？ 　　本研究主要分析對象為美國與國內線上音樂服務廠商：MP3.com、Napster、飛行網、與ezPeer等四家公司，就其對於傳統音樂產業體系的衝擊與影響加以探討，並提出具體策略建議。選擇這些公司的主要原因有以下幾點： 　　一、營模式包含企業對個人(B to C)與個人對個人(C to C)兩種。 　　二、研究對象都是藉由應用網際網路之科技創新而興起。 　　三、音樂下載服務仰賴上游供應商程度極深。 　　四、音樂下載服務對供應商的經營管理造成重大影響。 　　五、研究對象均可能或已經面臨智慧財產侵權訴訟。 　　本研究之研究方法以文獻與個案分析為主。資料來源有三：第一為網站直接觀察，第二為電子郵件來往與直接訪談方式，第三則為次級資料蒐集。依研究過程與研究發現。本研究結論如下： 　　一、政府部門應加緊著作權法修正案立法腳步，以補足目前對輔助侵害與代理侵害規範不足之處。 　　二、智慧財產權法律知識與法律行動準備方面，國外個案公司較國內個案公司相對充分。 　　三、音樂產業可行的經營模式之一，是整合豐富內容、互動交流、與加值服務的數位音樂平台，而最有能力整合的，是既有資源豐富的傳統音樂出版（唱片）業者。 　　本研究以個案探討方式進行，研究方法屬於內容分析。但因為議題新穎、科技演變迅速，探討身賭與廣度難免有所偏頗或不足之處。展望未來，數位內容產業（按經濟部的定義，數位內容產業包含軟體、電子遊戲、媒體、出版、音樂、動畫、網路服務等領域）已成為政府「兩兆雙星」重點發展產業之一，後續研究可廣泛地就數位內容產業智慧財產權保護與管理進一步研究。 / This research is to discover the impacts of the two major internet data communication protocols, which are client-server and peer-to peer technology, on the intellectual property rights (IPR) of the music publication (recording) industry. The purpose of choosing this theme was that the popular audio file compressing technology, ISO-MPEG audio layer-3, mp3, has changed our daily life dramatically. The features of high audio quality and high compressing capability, accompanying with client-server and peer-to-peer technology, are accelerating illegally duplicating of those songs and all the other audio publications, and such abusing of technology has been infringe on copyrighters’ privilege since the debut day of the technology. To review all the related events, to attempt to gather some lessons learned, and to develop a possible business model, are the efforts to which we want to contribute. 　　There are four major issues of this thesis: 　　1.What has been exposed beyond the latest related IPR laws, acts, and cases in the States about the protection on copyrights of the music publication industry? 　　2.Regarding to the characters of internet and information technology, how congress, government, court, and law enforcement agency could do to encourage innovations of technology, industry and economy growth, and protect IPR? 　　3.How should start-ups plan and execute their business model and IPR associated strategy to avoid the risk of possible IPR related lawsuit? 　　4.Facing the challenge of new technology and business model, what can recording industry do to construct a win-win situation? 　　Four online music service providers in the U.S. and Taiwan have been chosen, which are MP3.com, Napster, Fashionow, and ezPeer. We seek to depict the impacts on current recording industry, and attempts to develop a solid strategy. The reasons of choosing these companies are: 　　1.Their business models consist of two typical categories, which are Business to Customer and Customer to Customer, 　　2.All these start-ups applied internet and information technology, and 　　3.They are no doubt a threat to recording and are or are facing going to face IPR lawsuits 　　The methodology of this research is content analysis, and the materials were gathered form: website evaluating, interview with the users, and secondary data collecting. The conclusions are: 　　1.(Taiwanese) Government should accelerate the progress of modifying copyright law to regulate contributory and vicarious infringement. 　　2.The U.S. subjects are better prepared for IPR laws and affairs than Taiwanese ones. 　　One feasible business model for recording industry is a “Digital Music Platform,” combining with a variety of content, interactive communication, and value-added services. Companies in current recording industry, with profuse resources, are certainly the best candidates.

人類經濟活動重心之變革推動著產業競爭的樣貌，於二十一世紀的今日，知識已成為經濟活動中最主要之價值驅力，與之相應的，產業中智慧財產層面的競爭也逐漸受到重視，發展至今，智慧財產已深入產業鏈且細化為各種以智慧財產運用為中心以創造獲利之企業。 半導體產業於台灣經濟發展之推進中佔有關鍵性之地位，隨著台灣廠商在全球產業鏈中扮演的角色重要性與日俱增，難以避免必須因應半導體產業中由智慧財產所造就的新興商業模式，其中，智慧財產研發公司拋棄舊有以生產製造為主之商業模式，開創以知識為本的競爭場域，並挾其智慧財產進行全球化的授權以及訴訟，扮演著遊戲規則的創造者，尤其記憶體產業之兩大智慧財產研發公司Rambus Inc.以及Tessera Technology Inc.，自2000年起不斷於全球提起專利訴訟，對整體產業乃至於台灣廠商帶來無法忽視之影響。 本研究試圖建立分析智慧財產研發公司之架構，亦即由該等公司之策略演進出發，宏觀的了解其於變動的競爭環境中如何發揮企業優勢；其次，以公司策略定位為基礎，進一步推動資源投入之分配，並形塑商業模式的產生；最後，本研究萃取智慧財產研發公司商業模式中較具特色且影響廣泛之訴訟階段，藉由記憶體產業中之個案分析比較之方式進行深入之實證研究，以管窺該等公司之專利運用模式，期能透過提升對於智慧財產研發公司策略定位、商業模式以及訴訟模式之了解，活化企業智慧財產之管理，並提供台灣廠商面對專利授權與訴訟時因應之基礎。 / The revolution of economic activities of human beings has been the force behind the changing format of competition among industries. In the contemporary 21st century, knowledge has become one of the most valuable forces in economic activities; correspondently, the competition strategy of intellectual property also seized much attention. As of today, intellectual property has already been integrated in each and every industry chains and developed into various enterprises which earn profits by operating it. Semi-conductor industry played an important role in the process of Taiwan’s economic development. As Taiwanese companies claim more crucial roles in the global industry chain, they are inevitably forced to deal with the new business model established by the creation of intellectual properties. Among them, intellectual property development companies have withdrawn from old business model of production and manufacturing and create a new competition field on the basis of intellectually properties. Intellectual property development companies engage in global wide license and litigation, acting as the rule-maker within the new frame of competition. Rambus Inc. and Tessera Technology Inc. are the two leading intellectual property development companies which brought lawsuits internationally since 2000, creating serious impacts on both the entire industry and Taiwanese companies. This research aims to establish an analytical framework to observe intellectually property development companies, starting from the progress of strategy, try to understand how to exercise their advantages in the ever-changing competitive business world; furthermore, based on business strategies, this research look further into the distribution of resources and the creation of business models; lastly, this research closely examines the litigation phase of the business model of intellectual property development companies by comparative case studies, in order to conclude the operation pattern of patents of such companies. With further exploration on the strategic positioning, business model and litigation pattern of intellectual property development companies, this research provides not only a deeper understanding on the management of IPRs but also a framework for Taiwanese companies to cope with patent licenses and litigations.

數位影像，尤以數位影片和動畫為目前數位典藏授權模式之主流，惟我國數位典藏計畫執行至今，仍係在「典藏」文物，未達到「推廣」典藏文物之層次。於是，本研究參酌國外教育影音網站之推廣模式，如iTunes U和YouTube EDU等，探討如何利用免費分享的模式，達到有效宣傳影音內容之目的，進而創造出有利的經營模式。 本研究以個案訪談的方式，選擇頑石創意公司和格林文化公司作為探討之對象。研究發現，目前數位影像典藏產業中加值廠商的經營模式，已不再以數位動畫資源作為主要營利來源，改變既有之經營模式才是重點所在，改以數位動畫資源為互補性資源，透過經營模式之改造而使價值網上之參與者的轉變。 研究顯示，頑石創意公司未來之經營模式為舉辦數位文創巡迴展，從原本動畫製造商角色，轉變為文化創意產業發展的整合角色。相對地，格林文化公司則以Telly Bear電子閱讀器做為未來發展的經營模式，惟初期的成功仍會受到後來競爭者模仿、封閉式硬體和軟體等挑戰。 最後的結論與建議，本研究主要針對政府和產業加值廠商方面，自之前的研究論述之中發現的，思考現存的問題。 / This research aims to focus on digital video, because it will be the mainstream of the digital archive in the future. With respect to the lack of promotion of digital archives in Taiwan, this research will examine the promotion model from well-known educational video websites, for example iTunes U and YouTube EDU, and research how free-sharing model works and how to achieve the goal of promotion, and further create a profitable business model. This research will take Bright Ideas Design and Grimm Press as case study companies. The survey reveals that the business models for digital video archives in the industry have changed from digital video based to digital video as complementary asset for the business model. By transforming the business model, it can also transform the participants in the value net of the company. According to the above surveys, the new business model for Bright Ideas Design would be hosting a Digital Creative and Cultural Exhibition Tour, which instead of being an animation producer the company could become an integrator of the creative and cultural industry. In the final part of conclusion and suggestion, this research aims at government and the participants in the industry and provides solutions towards existing problems regarding previously found issues and referred cases.

近年來，線上購物已成為趨勢，方便、不受時間地點限制想什麼時候買就什麼時候買，根據資策會MIC在2009年的調查，曾經參與網路購物經驗的民眾比例高達90%以上，其中女性網購比例高於男性，主要消費年齡層都是在20歲到39歲之間，佔整體比重約為80%。 成立於2000年的PayEasy.com(康迅數位整合)不同於其他網站，PayEasy鎖定女性會員為主要消費族群的電子商務網站，以虛擬百貨的經營模式及網群的發展概念深獲女性網路族的認同，發展至今，產品線已擴展到食、衣、住、行、育、樂等全面生活所需，此外它結合了女性時尚電視節目，營造出一個全方位的女性購物商城。 本研究主要擬以PayEasy為研究對象，探討該個案針對台灣女性消費者之線上購物獨特成功之商業模式，以了解其實務發展之歷程、問題及因應策略，相信對於相關電子商務業者亦有相當的實務價值啟發。 另外，本研究從實務的觀點推論，依照女性經濟、線上購物的電子商務、商業模式三大面向的相關次級資料，進行文獻探討；其中以商業模式做為本研究訪談大網之基礎，瞭解五位受訪對象之作為及想法後，針對訪談內容進行編碼及內容分析，最後產生研究結論與建議。 / In recent years, online shopping is becoming a tendency. You can buy anything with any time and any place, more importantly, it’s convenient. According to the research by MIC in 2009, the percentage of the consumers who had the experiences with online shopping was accounted to more than 90%. Furthermore, the propotion of female was more than the male, and the age between 20 to 39 years are the major purchasing group, it accounted to 80%. PayEasy.com was founded in 2000; the difference between PayEasy and other online shopping websites is that PayEasy focuses on female grouping, to acquiring woman’s identification by the business model of virtual department store and the development of online community. So far, PayEasy’s product lines have extand to not only the basic necessities of life, but also educate and entertainment. Besides, PayEasy cooperate with female fasionable TV program, to establish a whole new and omnibearing woman’s online shoppoing mall. In this study, we select PayEasy as our research object to discuss the business model of woman’s online shopping, to realize the developments, dilemmas, and strategies of PayEasy; it would be constructive and valuable for the e-commerce entrepreneurs. Additionally, we stand on a point of practice view to discuss the literatures based on the secondary data of woman economics, the e-commerce of online shopping, and the business model. Among that, we select business model as the foundation to design our interview outline. After meeting 5 participants, we use their opinions and thoughts to do coding and analyzing, and than acquire conclusions and suggestions in the end.

近年來，互聯網及資訊通訊技術的發展使得買方和賣方之間的交流溝通更為通暢，交易成本降低，因此單純從事買賣中間業務的貿易公司的作用變得越來越小，其生存空間不斷縮小。國際貿易公司如果仍然只是接受國外訂單，組織國內貨源，進行出口交貨，這樣的代理角色必然會缺乏競爭力，並逐漸被市場淘汰。在傢俱行業之中，貿易公司也面臨著這樣的問題。 本研究從供應鏈整合、交易成本、服務創新等理論出發，結合傢俱行業貿易公司發展的實際情況，提出了一個新的傢俱行業貿易公司商業模型。新商業模型建議貿易公司進行客戶整合、供應商整合及內部整合，有助於公司降低交易成本、更好的服務客戶，提升原有服務品質並提供新的附加服務，增強貿易公司的競爭力及績效。 並且本研究使用一個實際的企業案例來說明該商業模型應用，通過實際的例子說明了該商業模型的運作方式，包括目標市場定位、經營業務、人員編製、營收估計及投資效益分析、風險及敏感性分析，同時也證明了該商業模型確實能夠為企業帶來效益增長與長遠發展。本研究具有理論意義及實踐意義。