我國於2006年7月頒布財務會計準則公報第37號 「無形資產之會計處理準則」，規定對有限耐用年限之無形資產應定期認列攤銷費用。攤銷政策影響當期淨利和無形資產餘額，其重要性不容忽視。原則上，無形資產之攤銷政策，應反映該資產預期未來經濟效益之消耗型態。實務上，因為經濟效益並無明確定義而且難以有效衡量，企業多採用直線法進行無形資產之攤銷。直線法隱含著經濟效益之消耗呈現每年均等之假設，而此一假設可能無法正確反映真實的未來經濟效益消耗型態。理論上，無形資產之未來經濟效益消耗型態，與應用該無形資產之產品的市場銷售潛量及企業實現未來經濟效益之能力，具有密切的關係。 本研究試圖提供一個決定無形資產攤銷政策的新思考模式。首先，本研究從市場觀點切入，利用多代擴散模型並融入價格因素，估計十七吋和十九吋液晶監視器面板的市場總銷售潛量。其次，本研究以友達公司為例，依據該企業之市佔率，以估算其各期銷售潛量及總銷售潛量。最後，本研究依據友達各期銷售潛量，估算其企業無形資產之各期攤銷率。在一定程度上，本研究對無形資產的未來經濟效益消耗型態及攤銷政策之決定方式，提供了一個新方向。

Magíster en Gestión para la Globalización / El objetivo del presente trabajo de tesis es desarrollar un plan de negocios para evaluar técnica y económicamente la implementación de una empresa de servicios solares para el sector residencial chileno. La compañía será responsable del financiamiento, diseño, instalación, y mantención de sistemas eléctricos solares utilizando un modelo de negocios innovador. La experiencia mundial relativa a adopción de sistemas fotovoltaicos en el sector residencial identifica que los factores que más limitan la difusión de esta tecnología son los altos costos de inversión inicial y las incertidumbres asociadas a la operación del sistema (Overholm, 2013). De esta forma, la propuesta de valor de este negocio es la de remover los costos de inversión y las actividades de mantención al cliente, bajo un esquema contractual donde todos los pagos son financiados por los ahorros del mismo sistema fotovoltaico. Como resultado, el costo de la decisión de inversión realizada por el cliente es cero. Este negocio se ve impulsado por dos aspectos fundamentales. El primer aspecto es que Chile posee uno de los índices de irradiación global más altos en el mundo, lo que significa un gran potencial para generar energía solar (Watts, Valdés, Jara, & Watson, 2014). El segundo factor es la entrada en vigencia de la Ley 20.571, que plantea un nuevo escenario competitivo para el sector. La metodología utilizada corresponde a la identificación de tecnologías y servicios a disponer por el negocio. Posteriormente, se realiza un análisis de ventajas y desventajas de la experiencia de uso actual y la propuesta por el nuevo negocio. Luego, se define, analiza y caracteriza el entorno de mercado. Utilizando esta información, se determina una estrategia de negocio que consiste en la creación de un nuevo agente intermediario entre el cliente y el distribuidor eléctrico, un modelo de operaciones con altos niveles de tercerización y un modelo de capital humano y organización altamente flexibles. Para obtener el financiamiento del negocio, se recomienda la asociación del negocio con distribuidores eléctricos. La recomendación global es implementar este plan de negocio. Se debe poner particular énfasis en los procesos incluidos en la estrategia financiera a fin de asegurar financiamiento externo para la fase de rápido crecimiento del mercado. Con estas indicaciones, el VAN del negocio es 48,8 MUS$ con una tasa de descuento de 10%. Esta última se compara con una tasa de 6,9% utilizado por ENEL para la evaluación de proyectos solares en Chile.

The present study explored whether musicians could (1) differentiate among the timbres of bass tubas of a single design, but constructed of different materials, (2) determine differences within certain ranges and articulations, and (3) possess different perceptual abilities depending on previous experience in low brass performance. Findings indicated that (1) tubas made to the same specifications and constructed of the same material differed as much as those of made to the same specifications, constructed of different materials; 2) significant differences in perceptibility which occurred among tubas were inconsistent across ranges and articulations, and differed due to phrase type and the specific tuba on which the phrase was played; 3) low brass players did not differ from other auditors in their perception of timbral differences.

This study has been prepared for the purpose of showing the development of the modern bass tuba through all stages, from its earliest ancestors to its present form. Also by the use of examples, it is hoped that the treatment of the instrument in selected orchestral works will show in some ways how it has and can be used.

Cette recherche met en parallèle les cultures germanophone et francophone par l’entremise de l’histoire de la contrebasse. La problématique consiste à expliquer l’absence de littérature en français sur l’école viennoise de contrebasse, qui s’est développée dans la seconde moitié du XVIIIe siècle et qui a eu une certaine incidence sur le développement de cet instrument. La première section propose une biographie des principaux représentants de cette école, tous contrebassistes virtuoses actifs à Vienne autour de 1750. Suivent un tour d’horizon des œuvres pour contrebasse concertante du classicisme viennois, puis un rappel historique sur le déclin de cette école. Dans la deuxième section, un parallèle est tracé entre l’avancée du violoncelle et le recul de la contrebasse au XIXe siècle. Suivent une présentation des instruments les plus appréciés de cette époque, à savoir le piano, le cor français et le violoncelle, puis une comparaison entre l’évolution de la contrebasse en France et dans les pays germanophones au XIXe siècle. Finalement, la troisième section est consacrée à la renaissance de l’école viennoise de contrebasse, amorcée au milieu du XXe siècle. Pour observer le déploiement de cette évolution dans les cultures française, germanophone et anglo-saxonne, cette section comporte un examen des œuvres publiées par les maisons d’édition spécialisées en musique ainsi que de celles enregistrées par les contrebassistes. / This research draws a parallel between the German and the French cultures through the history of the double bass. The problematic consists in explaining the absence of literature in French about the Viennese school of bass playing, which developed in the second half of the 18th century and had a certain impact on the development of this instrument. The first section proposes a biography of the main representatives of this school, which where all virtuosos double bassists in Vienna around 1750. This is followed by an overview of works for solos double bass of the First Viennese School, and a brief history of the decline of this school. In the second section a parallel is drawn between the progress of the violoncello and the decline of the double bass in the 19th century. This is followed by a presentation of the most appreciated instruments of this era, i.e. the piano, the French horn and the violoncello, and a comparison between the evolution of the double bass in France and in the German speaking countries in the 19th century. Finally, the third section is dedicated to the renaissance of the Viennese school of bass playing, which was initiated half way through the 20th century. To look closer to this evolution in the French, German and Anglo-Saxon cultures, this section also includes a review of works published by music publishers and those recorded by double bassists. / Diese Forschung will zwei Kulturen, die deutschsprachige und die französische, in Verbindung mit der Geschichte des Kontrabasses bringen. Die Fragestellung besteht darin, das Versäumnis der französischen Literatur über die Wiener Kontrabassschule zu erklären, eine Schule die sich in der zweiten Hälfte des 18. Jahrhunderts entwickelt und die eine Wirkung auf die Entwicklung dieses Instrumentes gehabt hat. Im ersten Abschnitt wird eine kurze Biographie der Hauptvertreter dieser Schule vorgeschlagen, die alle Kontrabassvirtuose und um 1750 in Wien tätig waren. Es folgt ein Überblick der Werke der Wiener Klassik für konzertanten Kontrabass, dann ein historischer Exkurs über den Niedergang dieser Schule. Im zweiten Abschnitt wird eine Parallele zwischen dem Vorsprung des Violoncellos und dem Rückgang des Kontrebasses im 19. Jahrhundert gezogen. In diesem Abschnitt werden desweiteren die bevorzugten Instrumente dieser Epoche, nämlich das Klavier, das Horn und das Violoncello diskutiert, und die Entwicklung des Kontrabasses in Frankreich und im deutschsprachigen Raum im 19. Jahrhundert verglichen. Schließlich widmet sich der dritte Abschnitt der Renaissance der Wiener Kontrabassschule, die in der Mitte des 20. Jahrhunderts begann. Um eine richtige Betrachtung der Entfaltung dieser Entwicklung in den französischen, deutschsprachigen und angelsächsischen Kulturen zu ermöglichen, findet sich in diesem Abschnitt ebenfalls eine Untersuchung der Werke, die von den Musikverlagen veröffentlicht wurden wie auch derjenigen, die von den Kontrabassisten aufgenommenen wurden.

Smallmouth bass (Micropterus dolomieu) were collected from a reach of the James River, Virginia undergoing American shad (Alosa sapidissima) restoration and fish passage projects. Diet and growth of these specimens were compared to specimens collected prior (1987-1990) to American shad restoration and fish passage. The Piedmont James River was stocked with >5 million American shad larvae annually since 1995 and was re-opened to migratory fish in 1999. Mean lengths-at-age (ages 1-4) were back-calculated from scales and compared using the Mann-Whitney Test. Smallmouth bass collected in 2002 had a significantly lower mean length-at-age for age 2 specimens compared to 1987-1989 smallmouth bass (P=0.04). Stomach contents were placed into four major categories (fish, crayfish, aquatic insects, terrestrial insects) and compared using Schoener's Diet Overlap Index. Schoener's Index produced a score of 0.94; indicating very high diet overlap. In 2002, Centrachidae was the dominant fish prey family and redbreast sunfish (Lepomis auritus) was the dominant species. American shad was not observed in stomach samples during 1987-1990, but was the second most common fish species prey species identified in 2002. Recovery of American shad from smallmouth bass indicates smallmouth bass are utilizing forage produced by restoration stockings. No semi-migratory fish species using new fish passage structures were recovered fiom smallmouth bass stomachs. Fish prey was measured by weight, number of items, and by occurrence; and placed in six family categories for comparison. Schoener's Index produced scores ranging from 0.26 for prey weight to 0.40 for prey occurrence, indicating low fish prey diet overlap. These data indicate that smallmouth bass are utilizing new forage resulting from restoration activities, but growth rates have not changed significantly. Smallmouth bass may not be forage-limited in the study area.

Les apports de l’aquaculture représentent aujourd’hui la moitié des produits aquatiques destinés à la consommation humaine. La composition de l’aliment artificiel utilisé en élevage piscicole a fortement évolué ces 30 dernières années. Les produits d’origine végétale terrestre y ont progressivement remplacé les farines et les huiles de poisson lorsque les stocks de pêche minotière utilisés pour leur production se sont rapprochés de leur limite d’exploitation. Toutefois, l’usage exclusif de ces farines et huiles végétales conduit encore à la dégradation de la croissance et de la santé des salmonidés et des poissons marins. Dans le même temps, l’amélioration génétique en pisciculture a permis, depuis 1980, des gains importants sur les caractères de croissance, de santé et de qualité et dispose aujourd’hui de méthodes pour étudier les conséquences de cette profonde transition alimentaire sur les populations actuelles et futures issues des programmes de sélection. En privilégiant la comparaison entre un aliment composé de produits d’origine marine (M) et un aliment entièrement constitué de produits d’origine végétale terrestre (PB), nous avons étudié les voies d’amélioration génétique chez deux espèces majeures du secteur français : le bar européen (Dicentrarchus labrax) et la truite arc-en-ciel (Oncorhynchus mykiss). Dans ce contexte, l’objectif était en particulier d’estimer les héritabilités des caractères d’intérêt et l’importance des interactions génotype-aliment, qui sont à l’origine de reclassement des génotypes en fonction l’aliment utilisé.Les essais réalisés ont confirmés l’effet de la substitution totale sur la croissance et la composition lipidique chez les deux espèces et sur la survie chez le bar. Les héritabilités estimées des poissons nourris avec l’aliment PB pour le poids, la croissance et les paramètres de transformation technologique (rendement carcasse, viscères, tête, filet) sont hautes chez la truite (respectivement 0,69 ; 0,65 ; 0,21-0,58) et modérées chez le bar (respectivement 0,18 et 0,11). Pour ces caractères, les interactions génotype-aliment sont modérées et les corrélations génétiques estimées entre les aliments M et PB sont élevées chez la truite (respectivement 0,90 ; 0,92 ; 0,65-0,96) et chez le bar (respectivement 0,96 ; 0,64). Les gains génétique attendus sont plus élevés avec l’aliment PB qu’avec l’aliment M chez la truite tandis qu’ils sont plus faible chez le bar. La mesure de la réponse à la sélection pour une aptitude à grandir et à survivre en utilisant l’aliment PB a confirmé des gains élevés pour le poids (+35%), la survie (+15,1%) et la biomasse produite (+54,4%) sans impact sur les paramètres de transformation technologique (carcasse, viscères, tête, filet). Les essais réalisés ont confirmé que cette meilleure aptitude était liée à des modifications de l’activité du métabolisme lipidique mais n’ont pas permis de conclure à des liens avec l’ingéré et efficacité alimentaire.Les plus fortes mortalités et le plus faible poids des lots PB durant les jours qui suivent les premières prises alimentaires ainsi que les reclassements familiaux plus importants en début de cycle de vie indiquent que les stades précoces ont une place prépondérante dans l’utilisation de l’aliment d’origine végétale aux niveaux phénotypique et génétique et devront être approfondis.A la vue des résultats obtenus, il semble donc possible d’exploiter la grande plasticité de certaines espèces de poissons pour concevoir des programmes de sélection prenant en compte l’évolution des environnements de production. La limitation mondiale des ressources alimentaire confronte les élevages à des modifications rapides de l’aliment et l’amélioration génétique des cheptels peut aider à faciliter ces transitions alimentaires. / Nowadays, aquaculture contributes to half of the aquatic products intended for human consumption. The composition of aquafeeds strongly evolved in the past 30 years. Terrestrial plant-based products gradually replace fish meal and fish oil, as fish stocks used for their production reach their exploitation limit. However, the use of diets containing vegetable oils and meals only still lead to growth and health degradation in salmonids and marine fish.Besides, breeding programmes in fish farming allowed strong genetic progress, since 1980, on growth, health and quality traits. An important issue for fish breeders is now to understand the consequences of this deep dietary change on the current and future selected populations and to adapt breeding programs accordingly.Focusing on the comparison between two experimental diets, a diet containing marine products (M) and a diet containing only plant-based products, (PB), we investigated the possible impact of the dietary changes on the organization and the objectives of breeding programs in two major species of the French sector: the European sea bass (Dicentrarchus labrax) and the rainbow trout (Oncorhynchus mykiss). A key objective was to estimate the heritabilities of the main traits of economic interest and the importance of genotype by diet interactions, which may cause genotypes rerankings according to diet used. We also sought the potential origin of the variability for ability to use the PB diet and proposed scenarii for evolution of breeding programs.The trials confirmed that substitution of marine ingredients by vegetal ones decreased growth and lipid composition in both species, as well as survival in sea bass and, to a lesser extent in rainbow trout. The estimates of heritabilities for weight, growth and processing traits (carcass viscera, head and filet yields only measured on trout) when fish were fed with the PB diet were high in rainbow trout (respectively 0.69; 0.65; 0.21-0.58) and weak in sea bass (respectively 0.18 and 0.11). In trout and sea bass, these estimates were respectively higher and lower than those obtained when fish were fed the M diet. For these traits, genotype by diet interactions were moderate and the genetic correlations between the M and PB diets were variable in trout (respectively 0.67-0.90; 0.92; 0.65-0.96) and sea bass (respectively 0.51-0.96; 0.64) but could involve important family rerankings according to the period of survey. According to heritability estimates, expected genetic gains would be higher in trout for fish fed the PB diet than for fish fed the M diet when they would be weaker in sea bass. In trout, the measurement of the response to one generation of selection for the ability to grow and survive when fed the PB diet confirmed the results, and provided high genetic gains for body weight (+35%), survival rate (+15,1%) and produced biomass (+ 54,4%) without any impact on the processing traits (carcass, viscera, head, filet). We showed that this ability was associated to modifications in the lipid metabolism activities but could not establish links with feed intake or feed efficiency from our trials. Higher mortality rate and lower body weight in the PB batches during the first days following distribution of PB diet as well as stronger family rerankings in early steps of the survey indicate than the early stages play a key role in the use of plant-based diet at both phenotypic and genetic levels. Further insights dedicated to these particular stages are strongly needed.Based on present results, it seems possible to exploit the great plasticity of some fish species to conceive breeding programs taking into account a changing dietary environment. Facing the world limitation in food resources, genetic improvement of fish livestock can be a useful lever to facilitate dietary transitions.

The main aim of this diploma thesis is to design the marketing mix of an alternative record label company that releases drum and bass music. In the theoretical part I try to describe the situation on the music market and outline how record labels work. I am specifying the tools of the marketing mix which are typical for a record label. In the practical part I'm pointing out the differences between the perception of mainstream and alternative music and I'm characterising the drum and bass scene. Based on this information I'm choosing the target audience and building the profile and the vision of my fictional

Den föreliggande studien är en självobservation med syfte att studera hur min inlärningsprocess tar form vid instuderingen av stycket Old French Song för solokontrabas, och studien utgår ifrån ett designteoretiskt perspektiv på lärande. Instuderingsprocessen fortgick under fem veckor hösten 2018 med sammanlagt 22 övningspass. Av dessa dokumenterades fem med hjälp av videoinspelning. I resultatet presenteras de resurser som användes vid designen av inlärningen, och på vilket sätt de användes. Resultatet visar också på vilket sätt resurser kombinerades för att göra inlärningsprocessen multimodal. I diskussionen diskuteras resultatet med utgångspunkt i tidigare forskning om instudering samt i relation till det designteoretiska perspektivet på lärande. / The present study is a self-observation meant to study how my learning process takes shape during the studying of the piece Old French Song, played on the double bass. The study is based on a design theoretical perspective on learning. The learning process proceeded for five weeks during the autumn of 2018, making for a total of 22 separate practice occasions of which five was documented using video recording. The result shows the different resources used in the design of my learning process, and the different ways they were used.  It also shows in what way different resources were combined to form a multimodal learning process. The last section discusses the result based on previous research on the studying of musical pieces, and in relation to a design theoretical perspective on learning.

Orientador(a): Sonia Marta Rodrigues Raymundo / Banca: Gisela Gomes Pupo Nogueira / Banca: Walter Garcia da Silveira Junior / Resumo: A presente pesquisa aborda os elementos musicais e estruturais de diversos sotaques do Bumba Boi maranhense, trazendo também, a partir da análise desses elementos, propostas para a performance do contrabaixo nesse gênero tradicional brasileiro. O Boi é tema de inúmeras manifestações populares em todo o Brasil. Do Boi de Mamão de Santa Catarina aos grandes espetáculos do Boi Bumbá de Parintins, de norte a sul do país encontramos gêneros tradicionais que têm o Boi como figura central. Registrado em agosto de 2011 como Patrimônio Cultural do Brasil, o denominado Complexo Cultural do Bumba-Meu-Boi do Maranhão é um fenômeno sócio cultural de enormes proporções cujo auge do ciclo - o batismo do Boi - acontece no dia de São João Batista, seu padroeiro maior, a quem são oferecidos como pagamento de promessas ou afirmação da devoção as brincadeiras do Bumba Boi maranhenses. A metodologia adotada passa por revisão de literatura e análise de dois acervos audiovisuais envolvendo procedimentos teórico-reflexivo e analítico. Elementos musicais e estruturais desta tradição popular são analisados nos principais sotaques do Bumba Boi, como chamam as especificidades de cada conjunto, a saber: Sotaques de Matraca ou Ilha, Baixada (Capital), Pandeirões ou Pindaré, Zabumba, Costa de Mão, Baixada Interior e Orquestra, propondo, para cada um desses diferentes sotaques, elementos idiomáticos e técnicos para a performance do contrabaixo nesse gênero / The present research deals with the musical and structural elements of several Bumba Boi maranhense accents, also presenting, from the analysis of these elements, proposals for the performance of the double bass in this traditional Brazilian genre. The Ox is the theme of countless popular demonstrations throughout Brazil. From Boi de Mamão de Santa Catarina to the great spectacles of Boi Bumbá de Parintins, from north to south of the country we find traditional genres that have the Ox as the central figure. Registered in August of 2011 as Cultural Heritage of Brazil, the Cultural Complex of the Bumba-Meu-Boi of Maranhão is a socio-cultural phenomenon of enormous proportions whose peak of the cycle - the baptism of the Ox - happens on the day of Saint John the Baptist, his patron, who are offered as pledges of promise or affirmation of devotion to the games of Bumba Boi maranhenses. The methodology adopted consists of literature review and analysis of two audiovisual collections involving theoretical-reflexive and analytical procedures. Musical and structural elements of this popular tradition are analyzed in the main accents of Bumba Boi, as they call the specificities of each set, namely: Accents of Matraca or Island, Baixada (capital), Pandeirões or Pindaré, Zabumba, Hand Coast, Baixada Interior and Orchestra, proposing for each one of these different accents idiomatic and technical elements for the performance of the contrabass in this genre / Mestre