Taiwan was famous for ¡§Taiwan Miracle¡¨, ¡§Four Dragon in Asia¡¨, ¡§The Role Model of the Developing Countries¡¨ with the rapid economic development. The most remarkable achievement of Taiwan was her continuous adjustment and transformation of the industrial structures. The development of the industrial structures in Taiwan usually follows the steps of the developed countries. With having a series of changing process, from the agricultural era to the industrial, service and high-tech industry, it produced a lot of impact effects, especially the unfairness of the income distribution. Hence, this thesis is going to combine the both and discusses that from the change of the industrial structures if it would be the main factors of influencing the source and level of income and then lead to the unfair distribution of wealth. From the dividing time period of 1987, the government opened our citizens to visit their relatives in Mainland China. We analyze the impact of income distribution from the change of Taiwan industrial structures by three phases of ¡§manpower investment¡¨, ¡§intensive degree of capital and technology¡¨ and ¡§export industry structure¡¨. First of all, in the phase of manpower, according to employee structure of three- level industry, service has got the first place, industry got the second place and agriculture got the last place. As a long trend view, the gap of the industrial structure is getting close and the manpower distribution is getting stable. However, the adjustment of the industrial structure has caused unemployment problem for the non-transferred low-tech labors. Especially from the 1997, the main reason of the unemployment in Taiwan is the change of the industrial structure. Moreover, Taiwan businessmen who invest a lot in Mainland China have caused magnetic effect to speed up the structural unemployment. In the phase of the intensive degree of the capital and technology, we utilize industry to observe and discover that most of the high labor-intensive industry move abroad in order to lower the labor cost. However, electric, electronic and communication commodities are toward the development of the capital intensive commodity and invest abroad to replace domestic manufacture. Moreover, according to the change of industry investment, we discover that the establishment of southern industrial park, Kaohsiung industrial park and the government incentive policy have not only speeded up the growth of high-tech industry but also promoted metal and chemical development of the mid and lower material. In the phase of the export industry structure, the Mainland China has already surpassed other countries to be the trade main area in Taiwan. In the part of the export commodity, owing to the investment of abroad, it leads to the export chain effect of domestic mechanical commodity and promotes the export of domestic material. Low-labor intensive, high-capital intensive and high-tech intensive commodities have the highest occupied rate. From the above three different phases, we discover that in the impact of change for the industry structure, it not only has significant effect for the macro economy but also deeply affects the gap of the high and low family income. According to the model of variation, if we continue to develop, the distribution of the family income is going to be an enlarged trend year by year.

No description available.

En repartant des recherches qui ont été menées par Pierre Curie sur la dynamique des matériaux et du magnétisme, nous montrerons comment l’hypothèse du sujet de l’inconscient peut s’expliquer par la théorie de la courbe d’hystérésis. L’ambition de ce travail est de montrer comment la question du sujet et son désir peuvent être intégrables à la théorie de l’hystérèse et décrire ce qu’on appellera l’hystérèse du sujet de l’inconscient et de son rapport à la sexualité. Par retour au théorème de Thalès et à sa déclinaison la division harmonique, nous verrons comment l’hystérèse du sujet permet de revisiter de façon originale la théorie des quatre discours posée par Jacques Lacan dans son séminaire livre XVII. Cette nouvelle approche épistémologique aura des implications psychanalytiques notamment sur la question du phallus, de la dette en psychanalyse et va nous mener progressivement à la prolonger à la question du non-discours mais également l’étendre à partir de la théorie freudienne sur les souvenirs écrans au concept d’Écran en psychanalyse. Des précisions et un complément conceptuel seront apportés sur la question de la culture et des invariants qui la structure dans sa fonction capitalistique. Ce nouvel apport conceptuel, qu’on appellera la fonction capitalistique de la culture, sera par ailleurs déterminant pour faire montre des caractéristiques d’une société sous gouvernance néolibérale. En conjuguant l’hystérèse du sujet par la fonction capitaliste de la culture, vont s’agencer différents types de gouvernances sociales, et mettre à jour leurs implications sur les liens des individus entre eux et leur rapport à la liberté versus insécurité. Enfin, à partir de ce nouvel apport conceptuel nous pourrons tirer des enseignements et affiner notre analyse sur le malaise actuel. Un malaise soutenu par un type de discours analytique qui au lieu d’épanouir l’individu dans sa sexualité le plonge dans la misère. Une misère qui selon toute vraisemblance offre la garantie au système sous gouvernance néolibérale de se pérenniser par la mise en place de dispositifs de contrôle et d’évaluation de renforcer sa prégnance et son éthique sur la question de la rentabilité économique. / By restarting the research which has been led by Pierre Curie on the dynamics of materials and magnetism, we will demonstrate how the hypothesis of the subject « unconscious fantasy » can be explained by the hysteresis curve. The goal of this work is to show how the subject in question and their desire can be integrated into the hysteresis theory and describe what we would call the subject's unconscious hysteresis, and its relationship with sexuality. By returning to the Thales theoreom and its declension; the harmonic division, we will see how the subject's hysteresis allows to revisit the Four Speeches theory in an original way, posed by Jacques Lacan in his seminary book. This new epistemological approach would have psychoanalytical implications, notably on the question concerning the phallus, from the debt of psychoanalysis and leading us progressively to extend the question of non speech but equally extending from the Freudian theory of screen memories from the concept Screen Psychoanalysis. Some details and an abstract complement will be provided on the question of culture and its variations which has its structure in the capital-intensive function. This new abstract contribution, which we will call the Capital-Intensive Culture will be furthermore decisive in demonstrating the characteristics of a society under neoliberal governance. By conjugating the subject's hysteresis by the capital-intensive culture, different types of social governance are going to be implemented followed by their implications on the relationship between individuals and their freedom versus insecurity. Finally, from this new abstract contribution, we can teach and refine our analysis on the current unrest. An unrest supported by a type of analytical speech which sends the individual into destitution instead of opening up to their sexuality. Destitution which apparently guarantees being controlled by a system of neoliberal governance and perpetuating the implementation of measures to control and evaluate to strengthen its way and ethics on the question of economic profitability.

This dissertation explores how economic, organizational, and personal factors affect self-employment transitions, occupational decisions, and firm formation activities of individuals at different positions in the skill distribution. The first essay of my dissertation studies how local unemployment rates differentially affect entry into self-employment by individuals at different places in the skill distribution. The empirical results show a positive correlation between local unemployment rates and entry into self-employment for low-ability workers, but not for high-ability workers. Including employer size to eliminate possible distortions showed that the positive association between unemployment and self-employment among low-ability workers is in fact driven by the small firm effect. Controlling for firm size yields a negative association between unemployment and self-employment among high-ability workers. Effects of organizational capital, human capital and physical capital, on the firm formation activities of people at distinct skill levels depend on the type of the industry which is chosen for the new firm. Two types of industries, capital-intensive and ability-intensive, are utilized to explore this hypothesis in the second essay. A capital-intensive industry requires more physical investment, and consequently more funds, whereas, an ability-intensive industry requires more human capital. It is shown that high human capital requirements are associated with higher earnings among the most able individuals, and therefore makes them more likely to found firms in an ability-intensive industry. Wealthy people are more likely to establish both capital-intensive and ability-intensive firms, even though the amount of funds necessary for two industry types differs. Moreover, entry into both industries is predicted to happen later in life due to the removal of entry barriers constituted by required investment spending using savings when old. Empirical mixed results are observed. The third essay investigates earning differentials between future entrepreneurs and their non-entrepreneurial colleagues. Results show that high-ability firm-owners in an ability-intensive industry were earning more than those that remained in wage-work, whereas, low-ability firm-owners in a capital-intensive industry were earning less than those remaining in paid-work.

No description available.

Assignment (MComm)--University of Stellenbosch, 2001. / ENGLISH ABSTRACT: A definite need exists for a measure which can be used to determine the degree of capital intensity of an enterprise. One of the main reasons why it is important to determine if an enterprise is capital or labour intensive is that the two types of enterprises react to changes in the economic environment in different ways. Some changes in the economic factors will have a totally different effect on a capital intensive enterprise than they would have on a labour intensive one. The degree of capital intensity of an enterprise can therefore be used to predict how it will react to economic changes, and it is therefore a valuable source of information for financial decision-making. The measurement of capital intensity, however, presents a major problem. A large number of different measures have been developed and used in the literature. These measures include the measures of total assets to revenue; property, plant and equipment to revenue; property, plant and equipment to total assets; depreciation as a percentage of revenue; as well as property, plant and equipment per employee. A number of measures are also based on value added figures, and these include salaries to revenue; value added per employee; property, plant and equipment to value added; and salaries to value added. In the literature most researchers provide no or little justification for their preferred measure of capital intensity. The main objective of the study is to determine an appropriate method to measure capital intensity. For this purpose the above-mentioned measures, which are generally used to determine capital intensity, are considered critically and evaluated by classifying enterprises listed in the Industrial Sector of the Johannesburg Stock Exchange during the period 1989 to 1996. During this period the South African economy experienced a decline, followed by an upswing in the economic cycle. Principal component analyses (PCA) are used to analyse the data. These analyses are carried out for each year separately as well as for the period as a whole. Biplots are used to provide a multidimensional graphic representation of the results. The results indicate that the five traditional measures of capital intensity which are not based on value added figures are all suitable to use as measures of capital intensity. Only one of the measures based on value added figures, however, are able to indicate capital intensity. The five traditional measures of capital intensity which are not based on value added figures, as well as the measure property, plant and equipment to value added, are therefore included in the principal component analyses. The principal component scores obtained from the first principal component are proposed as a composite measure of capital intensity. These principal component scores represent a linear combination of the six measures of capital intensity. The relative contributions of the various measures to this composite measure are also investigated, and it is found that all six the measures provide an important contribution. The results indicate that a number of enterprises listed in the Stores and Food sectors are relatively less capital intensive, while enterprises listed in the Building and Construction, Engineering, Steel and Allied, and Electronics sectors are relatively capital intensive. A visual evaluation of the results indicates that the proposed method IS able to distinguish between capital and less capital intensive enterprises. The results of the study provide researchers with a more efficient way of measuring capital intensity, and can be used to provide more information about the effect of changes in the economic cycle on the expected financial performance of enterprises. / AFRIKAANSE OPSOMMING: 'n Duidelike behoefte bestaan VIr 'n maatstaf wat gebruik kan word om die kapitaalintensiteit van 'n onderneming te bepaal. Een van die vernaamste redes waarom dit belangrik is om te bepaal of 'n onderneming kapitaal- of arbeidsintensief is, is die verskillende wyses waarop die twee tipes ondernemings gedurende 'n verandering in die ekonomiese siklus reageer. Sommige veranderinge in die ekonomiese faktore sal die teenoorgestelde effek op 'n kapitaalintensiewe onderneming hê as wat dit op 'n arbeidsintensiewe onderneming mag hê. 'n Onderneming se graad van kapitaalintensiteit kan dus gebruik word om te voorspel hoe die onderneming op ekonomiese veranderinge sal reageer, en is dus 'n belangrike bron van inligting by finansiële besluitneming. Die meting van kapitaalintensiteit is egter 'n belangrike probleem. 'n Groot aantal verskillende maatstawwe van kapitaalintensiteit is ontwikkel en word algemeen in die literatuur gebruik. Hierdie maatstawwe sluit totale bates tot inkomste; eiendom, aanleg en toerusting tot inkomste; eiendom, aanleg en toerusting tot totale bates; depresiasie as 'n persentasie van inkomste; asook eiendom, aanleg en toerusting tot aantal werknemers in. 'n Aantal maatstawwe wat op waarde toegevoeg gebaseer is, is ook ontwikkel, en sluit die maatstawwe salarisse tot inkomste; waarde toegevoeg per werknemer; eiendom, aanleg en toerusting tot waarde toegevoeg; asook salarisse tot waarde toegevoeg in. In die literatuur verskaf die meeste navorsers min of geen motivering vir die spesifieke maatstaf wat hul voorkeur geniet nie. Die primêre doelstelling van die studie is om 'n geskikte metode te vind om kapitaalintensiteit te meet. Ten einde hierdie doelstelling te bereik, word die bogenoemde maatstawwe, wat algemeen gebruik word as maatstawwe van kapitaalintensiteit, krities ondersoek en geëvalueer deur ondernemings wat genoteer is in die Industriële Sektor van die Johannesburgse Aandelebeurs gedurende die periode 1989 tot 1996 te klassifiseer. Gedurende hierdie periode het die Suid-Afrikaanse ekonomie 'n afname, gevolg deur 'n opswaai in die ekonomiese siklus beleef. Hoofkomponent analises word gebruik om die verskillende maatstawwe te evalueer. Die analises word individueel uitgevoer vir elke jaar, sowel as vir die periode as 'n geheel. Bi-stippings word gebruik om 'n meerdimensionele grafiese voorstelling van die resultate te verskaf. Die resultate toon dat die vyf tradisionele maatstawwe van kapitaalintensiteit wat nie op waarde toegevoeg gebaseer is nie almal geskik is om as maatstawwe van kapitaalintensiteit gebruik te word. Slegs een van die maatstawwe wat op waarde toegevoeg gebaseer is, is egter in staat om kapitaalintensiteit aan te toon. Die vyf tradisionele maatstawwe van kapitaalintensiteit, sowel as die maatstaf eiendom, aanleg en toerusting tot waarde toegevoeg, word derhalwe ingesluit in die hoofkomponent analises, en die hoofkomponenttellings wat verkry word uit die eerste hoofkomponent word as 'n saamgestelde maatstaf van kapitaalintensiteit voorgestel. Hierdie hoofkomponenttellings verteenwoordig 'n liniëre kombinasie van die ses maatstawwe van kapitaalintensiteit. Die relatiewe bydraes van die verskillende maatstawwe tot die saamgestelde maatstaf word ook ondersoek. Die resultate dui aan dat 'n aantalondernemings wat in die Winkels en Voedsel sektore genoteer is relatief minder kapitaalintensief is, terwyl ondernemings wat in die Boubedryf, Ingenieurswese, Staal en Bedrywe, asook die Elektronika sektore genoteer is, relatief kapitaalintensief is. 'n Visuele evaluasie van die resultate toon aan dat die voorgestelde maatstaf in staat is om tussen kapitaalintensiewe en minder kapitaalintensiewe ondernemings te onderskei. Die resultate van die studie stel navorsers in staat om 'n meer effektiewe meting van kapitaalintensiteit te verkry, en kan ook meer inligting verskaf oor die invloed van veranderinge in die ekonomiese siklus op die verwagte finansiële prestasie van ondernemings.

Thesis (MEng)--Stellenbosch University, 2014. / ENGLISH ABSTRACT: Effective management of spare parts inventory is essential to companies because it influences inventory costs and asset utilization. The vast and diverse portfolio of spare parts, intermittent demand patterns and contradicting objectives between departments are examples of some of the factors that complicate Spare Parts Management (SPM). Managers of spare parts are faced with trade-off decisions between risk and cost on a daily basis. These decisions include, amongst many, determining appropriate stock levels and order frequencies. Despite the importance of SPM, decisions are however often made intuitively in practice with little factual support, and the decision-making process is commonly constrained within departmental silos. Even though there is a large body of academic knowledge on this topic, practical applications of spare parts inventory solutions lag behind theoretical studies. The majority of studies in literature focus on single components of SPM, such as demand forecasting and parts classification, whereas fewer studies consider the decision-making process itself. This study proposes a decision-making framework for spare parts inventory management. The framework is based on a wide-ranging literature review that focuses on capturing the essence of Spare Parts Management (SPM), but also acknowledges the interconnectedness of the problem. Therefore, core inventory management principles, as well as closely related topics such as Supply Chain Management (SCM) and Physical Asset Management (PAM), are studied in the context of spare parts. The broad scope of the literature study leads to a holistic approach to the problem and prevents sub-optimization. The proposed framework condenses principles from various fields of study (SCM, PAM, Classification and Inventory Management) into a stepwise methodology presented as a decision-making framework. The objective of the framework is to provide managers with a structured process, based on factual information, to enable better decision-making in the field. Furthermore, the framework aims to capture the fundamentals of SPM in a simplistic manner to ease the adoption of the framework in practice. A case study is conducted in the South African mining industry to validate the framework. The case study demonstrates that the framework is practical, provides structured guidance, and assists managers to make trade-off decisions in managing spare parts inventory. / AFRIKAANSE OPSOMMING: Effektiewe voorraadbestuur van onderdele is belangrik vir maatskappye omdat dit voorraadkoste en die benutting van bates beïnvloed. Die bestuur van onderdele is ’n komplekse probleem. Ondermeer is die portefeulje van onderdele items breed en divers, die vraagpatrone sporadies en word die voorraadvlakke geaffekteer deur kontrasterende doelwitte tussen verskillende departemente. Bestuurders van onderdele word daagliks gekonfronteer met besluite rakende risiko’s en kostes, soos om toepaslike voorraadvlakke te bepaal en om te besluit wanneer om bestellings te plaas. Hierdie besluite word dikwels intuïtief geneem met min feitelike ondersteuning en insette in die besluitnemingsproses word gereeld beperk tot sekere departemente. Ten spyte van die geweldige akademiese belang in die onderwerp, is daar min suksesvolle praktiese toepassings. Die meerderheid van studies in die literatuur fokus op spesifieke elemente van onderdele bestuur, soos vooruitskatting en klassifisering van parte, terwyl minder op die besluitnemingsproses konsentreer. Hierdie studie stel ’n besluitnemingsraamwerk vir die bestuur van onderdele voorraad voor. Die raamwerk is gegrond op ’n deeglike literatuurstudie wat die essensie van onderdele bestuur ondersoek, maar ook die interverbondenheid van die probleem in ag neem. Voorraadbestuurbeginsels en verwante onderwerpe soos Voorsieningskettingbestuur en Fisiese Batebestuur word dus bespreek. Die breë omvang van die literatuurstudie lei tot ’n holistiese benadering wat sub-optimering van die probleem voorkom. Die voorgestelde raamwerk som beginsels uit verskillende relevante studievelde op in ’n stapsgewyse metode wat voorgestel word as ’n besluitnemingsraamwerk. Die doel van die raamwerk is om bestuurders te voorsien met ’n gestruktureerde proses, gebaseer op feitelike inligting, om besluitneming in die veld te verbeter. Verder poog die raamwerk om die fundamentele konsepte in voorraadbestuur vas te vang in ’n eenvoudige manier sodat die raamwerk maklik geïmplementeer kan word in die praktyk. Die voorgestelde raamwerk is gevalideer deur middel van ’n gevallestudie in die Suid-Afrikaanse mynbedryf. Die gevallestudie toon dat die voorgestelde raamwerk prakties is, die besluitnemingsproses op ’n gestruktureerde wyse lei, en bestuurders help om beter, ingeligte besluite te neem.

Tidigare forskning har identifierat vilka kärnvärden och mervärden klientföretagen kan uppfatta av revisorn. Forskningen har visat att värdet som klientföretagen uppfattar av revisorn varierar beroende på olika faktorer. Däremot har det oss veterligen inte lagts något fokus på att undersöka huruvida klientföretags uppfattade värde av revisorn påverkas av klientföretagets branschtillhörighet. Syftet med uppsatsen är att förklara huruvida klientföretags uppfattade värde av revisorn påverkas av klientföretagets branschtillhörighet. Studiens tänkta bidrag är att kunna förklara ytterligare varför klientsföretags uppfattade värde av revisorn skiljer sig åt mellan olika klientföretag. För att svara på syftet har teori om koncepten kärnvärdet (försäkran, förbättring och försäkring) och mervärdet (relationen och råd) av revisorn använts. Det har konstruerats hypoteser samt en modell utifrån argumentation kring kapitalintensiva och kunskapsintensiva branscher. För att testa hypoteserna och modellen användes en webbaserad enkätundersökning riktad mot klientföretag från en kapitalintensiv och kunskapsintensiv bransch. Resultatet av studien visar att klientföretagens branschtillhörighet är en förklarande faktor för koncepten kärnvärde och mervärde. Mer specifikt kan vi se att förbättring, relationen och råd förklaras av branschtillhörighet. Studiens slutsats är således att branschtillhörighet är en förklarande faktor till klientföretagens uppfattade värde av revisorn. Studiens teoretiska bidrag är att branschtillhörighet kan adderas till de förklarande faktorerna av klientföretags uppfattade värde av revisorn. Studiens praktiska bidrag är att revisorer kan förstå att värdet klientföretag uppfattar av revisorn skiljer sig åt mellan klientföretag, vilket är av större vikt sedan avregleringen av revisionsplikten för att revisorn ska kunna fortsätta sälja sin tjänst. / Previous research has identified which core values and added-values companies can perceive of the auditor. Research has shown that client companies perceived value of the auditor differ between companies due to different factors. However, to our knowledge no one has studied if industry is an explanatory factor for the client company’s perceived value of the auditor. The purpose of the study is to explain if client companies perceived value of the auditor is affected by its industry. The study aims to further explain why client companies perceived value of the auditor differs between companies. To fulfill the purpose theory about core value (assurance, improvement and insurance) and added-value (relationship and advice) has been used. Hypotheses and a model has been constructed based on an argumentation about capital and knowledge intensive industries. To test the hypotheses and the model a survey was conducted among companies from capital and knowledge intensive industries. The results show that the client’s industry is an explanatory factor for core value and added-value. More specific can improvement, the relationship and advice be explained by industry. The conclusion is that industry is an explanatory factor for the client companies perceived value of the auditor. The theoretical contribution is that industry can be added to the explanatory factors of client companies’ perceived value of the auditor. The practical contribution is that auditors can understand that the perceived value of the auditor differ between companies, which is important since the abundance of the statutory audit to continuing selling their service.

This dissertation consists of three empirical analyses examining the interactive and evolving nature of government regulations and how the regulated industries respond to the changes in the regulatory climate. Using the U.S. pulp and paper mills as an example, the three essays bring together a number of strands of literature in environmental economics and policy studies discussing how changes in the U.S. environmental policy are shaped by industry concerns and which strategies firms choose in order to adjust to the changes in policy. Essay 1 examines if, in addition to the standard input factors, indirect costs associated with tax and environmental policies affect papermakers’ ‘stay put’ investment decisions. The findings suggest that state environmental stringency has a negative impact on investments, but it is statistically insignificant and higher taxes do not deter investments. The Essay 2 studies whether voluntary abatement and prevention efforts at pulp and paper mills affects regulatory stringency they face. The analysis tests the hypotheses of ‘responsive regulation’ and whether regulators are driven by numerical pollution targets or budgetary constraints. The findings suggest that voluntary pollution abatement and prevention have greater impact on regulatory stringency than government budgets. Finally, Essay 3 analyzes the relationship between pollution prevention (P2) policy instruments and adoption of P2 modifications. The study tests the hypotheses of whether P2 policy instruments have positive impact on P2 adoptions. The results suggest that the policy instruments have different effects on different types of P2 modifications and that regulatory and political threat is a strong predictor of P2 adoptions.

The purpose of this study is to present how female entrepreneurs in Sweden raise capital for their start-ups and if there are common key factors presented among those who succeed. The entrepreneurs interviewed have all successfully raised capital. The research shows that female founders only have access to 1% or less of the capital in Sweden. We interview investors to acquire their perception of gender bias in fundraising and the key factors they look for during their due diligence process. The study shows that female entrepreneurs prefer bootstrapping and soft fundings before approaching investors. The majority of the female entrepreneurs were unsecure or did not know if they have been exposed to gender bias from investors during their fundraising process because they succeeded raising capital. They were at the same time aware of the existing gender bias. The majority of the investors expressed that they preferred to invest in female or mixed funded companies because their experience shows that those tend to perform better. The study also shows that key factors during the fundraising process are diversity of the team, resilience, networking, building good relations and that the entrepreneurs appears to be coachable from the investors point of view.