The thesis deals with the topic of Digital Rights Management (DRM), more specifically the innovation trends within DRM. It is focused on three driving forces of DRM. Firstly, DRM technologies, secondly, DRM standards and thirdly, DRM interoperability. These driving forces are discussed and analyzed in order to explore innovation trends within DRM. In the end, a multi-facetted overview of today’s DRM context is formed. One conclusion is that the aspect of Intellectual Property Rights is considered to be an important indicator of the direction DRM innovation is heading. / Uppsatsen behandlar ämnet Digital Rights Management (DRM), mer specifikt innovationstrenderna inom DRM. Fokus är på tre drivkrafter i DRM. För det första, DRM teknologier, för det andra, DRM standarder, och för det tredje, DRM interoperabilitet. Dessa drivkrafter diskuteras och analyseras för att kunna utforska innovationstrenderna inom DRM. Avslutningsvis formas en multifacetterad översikt av dagens DRM-kontext. En slutsats är att aspekten av Intellectual Property Rights anses vara en viktig indikator av den riktning som DRM innovationen går mot.

This thesis examines the barriers, especially intellectual property rights concerned that inhibit industry academia collaboration. By analyzing Swedish firms in the engineering industry, I explore the influence of IPR barrier on firms’ benefits, short- and long-term respectively from university-industry interaction. Three hypotheses are suggested to investigate the relationship between IPR barriers, firm categories, short-term benefits and long-term benefits. The results illustrate different firms’ reactions to IPR barriers. According to the analysis, advanced firms are more likely to report IPR barriers. Moreover, they tend to benefit more in the long run. However, the short-term benefits from UI collaboration seem to have no significant relationship with IPR barriers. There is hence no proof in the data that IPR barriers are a significant hinder for firms to benefit from university-industry interaction.

China, das sich seit der Öffnung um die Erkennung und Anerkennung in der ganzen Welt bemüht, hat sich seit 20 Jahren auf einen IPR-Entwurf vorbereitet. Indem die Rechtsfragen chinesisch-deutscher Ehen aus Sicht des IPRs beider Staaten konkret geprüft werden, versuche ich bei dieser Dissertation die Schwachstellen des chinesischen IPR-Entwurfs aufzudecken und damit Rechtsfragen chinesisch-deutscher Ehen zu lösen. Man kann auch durch diese Dissertation einen Überblick über das chinesische IPR, Eherecht und Verfahrensrecht haben.

This study examines changes in a company’s audit committee accounting expertise following an M&A transaction. M&A accounting (ASC 805) is complex, nuanced, and error-prone. An M&A also involves significant operational and financial changes for the acquirer, including changes in internal control over financial reporting. Thus, an acquirer’s demand for accounting expertise is likely heightened at the time of an M&A. This study provides the first insights (to my knowledge) regarding the role of accounting experts in the dynamic M&A setting. In a sample of relatively large (on average) M&As, I document that there are financial reporting benefits (reduced likelihood of restatements, higher likelihood of timely goodwill impairments, and smaller allocations of purchase price to in-process research and development) associated with changes/increases in audit committee accounting expertise. Further, my results suggest that changes/increases in audit committee accounting expertise matter more than changes/increases in other types of audit committee expertise (supervisory, industry, and M&A contextual). I document that changes/increases in audit committee accounting expertise are positively associated with accounting and business complexities. Collectively, the evidence suggests that accounting expertise is valuable in the M&A setting. This provides support for the SEC’s definition (in its 2002 proposal, although not in its final 2003 rule) of audit committee financial experts as those with accounting-specific backgrounds (SEC 2002, 2003). / Business Administration/Accounting

Yes / Despite a growing literature, the relationship between financing constraints (FC), intellectual property rights (IPR) protection and firm innovation remains unclear within the transitional country context. Drawing on endogenous growth theory and extending the Gorodnichenko and Schnitzer (2013) framework, we hypothesize that in addition to firm-specific factors, country-level variables manifested within FC hamper incremental innovation, albeit in varying degrees due to industry heterogeneity. Secondly, as opposed to previous studies that solely focus on FC affecting firm innovation, we propose that due to resource constraints, firms in transition economies tend to follow an imitational innovation strategy, and therefore, from this perspective, IPR protection can be crucial for firm-level innovation within those economies. Using data from the World Bank Enterprise Survey (WBES) consisting of information for about 21,960 firms from 27 Eastern European and Central Asian transition countries and employing a two-step probit model with endogenous regressors, we find that adverse effects of FC and IPR on firms' innovation activities are driven from within as well as between industries. Focusing on the differential impacts of FC and IPR protection across industries, we direct potential causal pathways from easing FC and optimal IPR protection to encourage firms' innovation. Based on the findings, while very strict IPR protection is detrimental to firms' product and process innovation in industries with limited resource and skill capabilities, it is nevertheless helpful for research and development (R&D) activities in industries characterised by strong R&D and IP capacities. Our results offer useful insights for policymakers to support incremental innovation as well as boost invention. IPR protection policies require to be customised to the industries and firms, since invariably tight or lax IPR enforcement can be discouraging to both incremental and radical innovation, causing all industries suffering from the same treatment.

This diploma thesis is focused on corporate risk controlling system. The aim is to make a list of areas which should be continuously and systematically monitored by companies and evaluate the quality of risk controlling system in a selected company. The compilation of areas was based on literary research and using data from analyses of current risk controlling state in the selected company. These data were obtained using the IPR method. The results show that the state of risk controlling is at a very low level in the company. In the proposal part are therefore formulated specific proposals and improvements that can improve the state of the risk controlling system.

This diploma thesis is focused on corporate risk controlling system. The aim is to make a list of areas which should be continuously and systematically monitored by companies and evaluate the quality of risk controlling system in a selected company. The compilation of areas was based on literary research and using data from analyses of current risk controlling state in the selected company. These data were obtained using the IPR method. The results show that the state of risk controlling is at a very low level in the company. In the proposal part are therefore formulated specific proposals and improvements that can improve the state of the risk controlling system.

The diploma thesis deals with the topic of human failures during the risk activities. The aim of the work is to apply risk analysis to the operation of a selected unnamed company that processes vegetables. The thesis is divided into three parts. In the first part, the theoretical basis is discussed and serves as a basis for a better understanding of the topic and subsequent elaboration of the analytical part. The analytical part focuses on the characteristics of the selected company, organizational structure, working positions and the operation itself and analyses these issues with the focus on human factor. The last part of the diploma thesis is dealing with suggestions leading to the prevention of human failure in risk activities. The aim of these suggestions is to improve the situation of the company.

Made available in DSpace on 2017-07-25T19:29:40Z (GMT). No. of bitstreams: 1 Elton William Zemke.pdf: 506491 bytes, checksum: f32e9a8c23486d0f7ac13cb97d483260 (MD5) Previous issue date: 2009-02-27 / The use of industrial waste in agriculture is being provided as a sustainable alternative to minimize environmental liabilities. In order to study the feasibility of using calxisto (disposal of mining) as corrective of soil acidity compared to lime, and organic and mineral fertilizers in the presence of natural inoculant for the production of common bean (Phaseolus vulgaris L.), an experiment was carried out in a greenhouse, using a dystrophic clayey Haplic Cambisol in Ponta Grossa, Parana State, Brazil. The experiment was conducted in pots of 5 dm3 in two consecutive sowing. A randomized complete block design in a factorial 2 x 2 x 2 scheme was used with a control and five replications. The treatments were: T1: control; T2: Calxisto + poultry litter + rock phosphate + natural inoculant; T3: Calxisto + poultry litter + rock phosphate; T4: Lime + poultry litter + rock phosphate + natural inoculant; T5: Lime + poultry litter + rock phosphate; T6: NPK + Calxisto + natural inoculant; T7: Calxisto + NPK; T8: Lime + NPK + natural inoculant; and T9: Lime + NPK. The common bean cultivar used was Graúna IPR 113. We evaluated the soil chemical attributes, grain yield and components of production: number of pods per plant, number of grains per pod, number of grains per plant, and weight of 100 grains. The levels of N, P, K, Ca, Mg, and S in the grains were determined after harvest. The data were submitted to analysis of variance, excluding the control treatment because of plants weak development in natural soil conditions. The results showed that the use of calxisto may be an alternative to replace the lime for the soil acidity control, as soon as the application of this product increased the soil base saturation to 64%, close to the calculated value of 70%, recommended for the common bean crop. The substitution of NPK mineral fertilizers by poultry litter + rock phosphate did not impair the grain yield of common bean. Higher content of S in the grains was obtained with calxisto than lime application, only the first crop of beans. The residual effect of fertilization with poultry litter + rock phosphate was higher than with NPK mineral on the concentration of N, K, and S in the grains. However, the mineral fertilization with NPK provided a higher residual effect than with poultry litter + rock phosphate on the common bean yield due to better utilization of P by the plants. Natural inoculant application caused no significant changes in soil chemical attributes, but it caused an increase in mass of 100 grains and concentration of N in the grains at the first crop of common bean. / O aproveitamento do descarte de mineração para uso na agricultura vem sendo apontado como uma alternativa sustentável para minimizar passivos ambientais. Com o objetivo de estudar a viabilidade do uso de calxisto (descarte de mineração) como corretivo da acidez do solo em comparação ao calcário, e de adubos orgânico e mineral, em presença de inoculante natural, para a produção do feijoeiro (Phaseolus vulgaris L.), realizou-se um experimento em casa de vegetação, utilizando um Cambissolo Háplico distrófico textura argilosa, em Ponta Grossa (PR). O experimento foi conduzido em vasos de 5 dm3, com dois cultivos sucessivos de feijão. O delineamento experimental empregado foi o de blocos completos ao acaso, em esquema fatorial 2 x 2 x 2, com uma testemunha e cinco repetições. Os tratamentos foram: T1: Testemunha; T2: Calxisto + cama de aviário + fosfato natural + inoculante natural; T3: Calxisto + cama de aviário + fosfato natural; T4: Calcário + cama de aviário + fosfato natural + inoculante natural; T5: Calcário + cama de aviário + fosfato natural; T6: Calxisto + NPK + inoculante natural; T7: Calxisto + NPK; T8: Calcário + NPK + inoculante natural; e T9: Calcário + NPK. O cultivar de feijão utilizado no experimento foi o IPR 113 Graúna. Avaliaram-se os atributos químicos do solo, a produção de grãos e os componentes de produção: número de vagens por planta, número de grãos por vagem, número de grãos por planta e massa de 100 grãos. Os teores de N, P, K, Ca, Mg e S nos grãos foram determinados após a colheita. Os resultados obtidos foram submetidos às análises de variância, excluindo-se a testemunha devido ao fraco desenvolvimento das plantas em solo natural. Os resultados mostraram que o uso de calxisto pode ser uma alternativa para a correção da acidez do solo em substituição ao calcário, considerando que a aplicação do produto proporcionou elevação da saturação por bases para 64%, valor próximo ao calculado de 70%, recomendado para a cultura do feijoeiro. A substituição da adubação mineral com NPK pela adubação com cama de aviário + fosfato natural não prejudicou a produção de grãos do feijoeiro. A aplicação de calxisto proporcionou maior teor de S nos grãos do que o calcário, somente no primeiro cultivo do feijoeiro. O efeito residual da adubação com cama de aviário + fosfato natural foi maior do que com NPK mineral na concentração de N, K e S nos grãos de feijão. No entanto, a adubação mineral com NPK teve maior efeito residual do que a adubação com cama de aviário + fosfato natural na produção de grãos de feijão, devido ao melhor aproveitamento de P pelas plantas. A aplicação do inoculante natural não proporcionou modificações significativas nos atributos químicos do solo, mas ocasionou aumento na massa de 100 grãos e na concentração de N nos grãos no primeiro cultivo de feijão.

The diploma thesis is focused on a selection of company, which an identification of risks and their causes is elaborated for. The selected company is AB JET spol. s.r.o., where systematic identification of company's risks and their core causes, evaluation of discovered risks' weight and specification of possible negative consequences were performed by using method IPR (Identification of Processes and Risks). Processed results should be used as a template for suggestions of preventive measures.