如果你是一名技術創業家，你會選擇在台灣創業，抑或直接到美國創業？如果台灣要成為技術創業家的「天堂」，這座天堂會是長成什麼模樣？若以美國創業環境作為現今台灣「打造創業天堂」的學習典範，台灣應如何「布置」這一座創業天堂？ 知識經濟時代，以知識、技術為基礎而進行之創業活動勢必與智慧財產權密切相關，因此本研究即藉由對於與智慧財產作價投資有關的幾項重要議題，包括智慧財產作價投資之概念、智慧財產作價投資與國內投資、智慧財產作價投資與國際投資、我國研發能量之釋放與科技基本法、智慧財產作價投資之會計處理、智慧財產作價投資之租稅問題、智慧財產作價投資之契約與章程等，進行研究及探討，最後針對美國Google公司之技術創業進行個案研究。內容相當廣泛，涉及法律、投資、會計、租稅、契約、評價、智慧財產、技術移轉等面向，並於探討上述議題後，對於台灣現狀提出如下之政策配套及法令修改建議，期許營造台灣成為一座鼓勵創新及創業活動的技術創業天堂： 一、 公司法應允許投資人得以「勞務」出資，建議放寬公司法第156條第5項對於出資種類之限制，並輔以「勞務作價股份銷除制度」作為配套。 二、 公司法應允許得銷除特定股份，而非一體性地等比例銷除，建議修改公司法第168條，賦予公司得以章程規定就特定股份為銷除之權限。。 三、 智慧財產評價之進行，應嚴守於「評價當時」智慧財產權所具有的價值，詳細區分「智慧財產/技術」與「勞務」之不同，而非將經勞務提供後所帶來的經濟價值一併計算在內。 四、 公司法應允許包括「發起設立時」、「募集設立時」，及「發行新股時」等，均得以智慧財產作價投資，建議對於公司法第131條、第156條及第272條之適用要件，予以一致化。 五、 技術並非法律上所規範之權利客體，建議將公司法第156條第5項所稱「技術」修改為「智慧財產」。 六、 對於擁有龐大智慧財產的公立學校及政府機關，應為其尋思解套方法。建議立法規定公立學校及行政機關得另成立一法人組織或基金會，將其所擁有之智慧財產權全部移轉至該智權控股機構或基金會中，由該組織或基金會來運用該些智慧財產權。 七、 現行政府之對外投資政策及法令仍處於管制經濟之思維，建議應加快我國對外投資自由化之腳步。 八、 科技基本法將智財權下放予執行單位，而行政院及各主管機關又訂定辦法對於執行單位之各項智權運用活動課以程序上之繁瑣要求，包括公開、公正之程序，境外實施需事前經主管機關許可等等，此些限制實已造成「智財之不完全下放」現象，嚴重阻礙以智慧財產作價投資建構技術創業天堂之實現。 九、 關於專利權及專門技術之攤折問題，建議應委請公正單位評估該技術之有效生命週期，同時提出該專利權及專門技術之「可能享有年限」，以作為會計上攤折之依據，並顧及企業營運上財務報表資訊之如實揭露。 十、 針對課稅時點之問題，由於作價投資所取得之股票，乃是「財產形式之轉變」，投資人實際上並未獲取所得，必須等到賣出股票時才有所得產生，故建議應於「股票轉讓時」始進行所得稅課徵。 十一、 技術創業要成功，重點是技術移轉要成功，因此，技術移轉之內容及方法便需於契約中詳加規範。 十二、 美國矽谷地區，創業人擁有創新與創業精神，並持續進行技術研發；學校提供創業所需資源、人脈予新創公司及創業人；而創投公司及天使投資人的資金挹注及管理要求與導入，更是新創公司成功的重要因素。此外，整體的外在大環境，包括冒險精神、會計制度、公司制度、租稅制度、法令制度及專業服務機構等等，都是營造創業天堂所不可或缺的要素。 / If you are a technology entrepreneur, will you start your business in Taiwan or in the U.S.? What is the Paradise for technology entrepreneurs if Taiwan chooses to become one? What should Taiwan provide in the environment if Taiwan takes the U.S. as a model of Entrepreneurship Paradise? In the era of knowledge-based economy, any start-up based on knowledge and technology will be closely related to issues of intellectual property. The thesis will focus on several important issues about investment with contribution of intellectual property as equity, such as its concept, domestic and international investment with contribution of intellectual property as equity, industrialization and commercialization of R&D results in Taiwan and the Science and Technology Basic Law, accounting procedures and taxation issues, contracts and regulations of investment with contribution of intellectual property as equity. The thesis will also illustrate with the case study of Google. The discussion tries to elaborate the issue from various aspects, including law, investment, accounting, taxation, contracts, technology evaluation, intellectual property and technology transfer. The thesis concludes with the following suggestions for governmental policy and law on the issues discussed, to build a paradise, friendly to innovation and start-ups, for technology entrepreneurs in Taiwan. 1. Labor should be recognized as an investment in Company Act. The limitation of investment category of Article 156 (5) should be expanded and be complemented with an elimination system of labor equity. 2. Elimination of specific shares, instead of elimination by ratio, should be allowed in Company Act. The thesis also proposes to amend Company Act Article 168 to authorize the enterprise to eliminate specific shares. 3. The evaluation of intellectual property should faithfully reflect its value for the time being. It should also distinguish the difference between the value of intellectual property/ technology and of labor, instead of a compound evaluation of both. 4. The investment with contribution of intellectual property as equity should be allowed when a company is established by means of promotion and by means of offer as well as when it issues new stocks. The applicable conditions of Company Act Article 131, 156, and 272 should be unified. 5. The term “technology” should be changed into “intellectual property” in Company Act Article 156 (5), given that “technology” is not an object of right defined by law. 6. There should be more channels for public universities and governmental institutions for the release of intellectual property. The government or legislators should enable public universities and governmental institutions to establish an institution or foundation and to transfer/ license their intellectual property to the institution for better use. 7. The government should abandon economic controlling measure through policy and regulation about overseas investment and speed up the liberation. 8. Science and Technology Basic Law authorize intellectual property rights to the executives. However, the Executive Yuan and other authorities set up orders and regulations on procedures about the application of intellectual property, including “public and fair procedure,” “overseas execution permission,” and so on. Those orders and regulations violate the spirits of Science and Technology Basic Law and prevent Taiwan from the Paradise for entrepreneurs. 9. Life cycle of patent and know-how should be evaluated by impartial organizations. The prediction of possible effective year of said patent and know-how should be taken for depreciation and amortization in accounting and be publicized as financial information of a company. 10. The investment with contribution of intellectual property should be taxed when stocks are transferred because such investments are transformation of asset types and the investors do not obtain actual income until the stocks are sold. 11. The success of a technology start-up depends on the success of technology transfer. Hence, the content and method of technology transfer should be defined in detail in the contract. 12. The entrepreneurs in the Silicon Valley in the U.S. possess the spirits of innovation and entrepreneurship and keeps on technology research and development. The universities provide resources and personnel network for start-ups and entrepreneurs. Financing, introduction and demand of effective management from Venture Capitals and Angel Funds are the key factors for the success of start-up companies. Besides, the environment, including venture spirits, accounting and taxation system, company structures, law and regulation, and professional institutions, are indispensible for the establishment of the Paradise for entrepreneurs.

ABSTRACT This thesis is concerned with the question of how America’s citizen soldiers are remembered and how their services can be interpreted through monuments and memorials. The paper discusses the concept of memory and the functions of memorialization. It explores whether and how monuments and memorials portray the difficulties, hardships, horror, costs, and consequences of armed combat. The political motivations behind the design, formation and establishment of the edifices are also probed. The paper considers the Vietnam War monuments and memorials erected by Americans and Vietnam expatriates in New Orleans, Louisiana, and examines their illustrative and educational usefulness. Results reflect that although political benefits accrued from the realization of the memorial structures in question, far more important, palliative and meaningful motives brought about their construction. They also demonstrate that, when understood, monuments and memorials can be historically useful.

Thesis (D. Tech. (Electrical Engineering, Dept. of Process Control and Computer Systems))--Vaal University of Technology. / In recent years, industrial plant maintenance has changed dramatically. These changes are due to a considerable increase in the number and variety of physical plant assets, increased design complexity, new maintenance techniques and changing perspectives regarding on how to perform maintenance effectively. Managers at modern process plants are becoming increasingly aware of the extent to which equipment failure affects safety and the environment. Process plant personnel are limited in their ability to accurately and consistently evaluate the health of plant assets. Due to poor record keeping, maintenance staff often has little defence against aging equipment and asset failures. As a result companies have undertaken to implement planned equipment maintenance schedules and install new technology to allow for efficient tracking and analysing of equipment health across the board. The introduction of an integrated asset management solution is presented in this thesis. The integrated asset management solution will assist maintenance staff to cost-effectively predict the probability of asset failure prior to the occurrence of any actual plant incidents. The integrated solution documented in this thesis will be implemented at the Sasol Solvents site to enhance plant availability, maximum up time for all plant assets and plant safety. Strategic Asset Management Inc. (SAMI) uses the Operational Reliability Maturity Continuum model to improve profitability, efficiency and equipment reliability. The SAMI empirical model employs various stages to address improved performance and asset management and was used as a guideline to develop an integrated solution to optimise plant performance and profits. The integrated asset management solution, documented in this thesis, was developed with the intended function of bringing information from diverse plant based systems and field equipment to the maintenance personnel in an understandable interface so that the information can be used to improve the reliability and availability of all plant assets.

Made available in DSpace on 2016-04-26T20:24:11Z (GMT). No. of bitstreams: 1 Rafael Tocantins Maltez.pdf: 3910859 bytes, checksum: 09532e1840fa58ca5b5f01a0e4d819f7 (MD5) Previous issue date: 2016-02-15 / The Federal Constitution includes as Union property the subterraneous natural cavities and archeological and pre-historic sites . According to this express provision, by itself, highlight the value, just as well interest of the Brazilian society in the protection of this assets, which was clearly elucidate by lawgiver in 1988. As an environmental heritage to be preserved, the subterraneous natural cavities which doesn t have a current regulatory legislation, nothing more than Executive Branch norms about this issue (in special decree n. 6.649/2008) the natural cavities certainly deserve analyses and more specific problematization, specially over the conflicts with others equally constitutionals values, what raises a clash between exploitation of natural resources to supply the present capitalist mode of production against preserving speleological patrimony by multiples values offered at no charge to the humanity. For that all, it is necessary to identify, from the Constitution, the juridical nature and the legal regime applicable to subterraneous natural cavities, for purposes of it s preservation and implementation of sustainable development in relation to mining, under state management of Union. On this perspective, the present thesis objective (i) identify the environmental speleological patrimony protected constitutionally; (ii) approach of economical exploration over subterraneous natural cavities, in clash between necessity of preservation; (iii) discourse about biodiversity protection and scientific and cultural heritage involved in the environment of this cavities; and (iv) expose the interferences of the mining activity in subterraneous natural cavities and the unique natural resources in danger of extinction, by oversight of regulatory provisions in force and the Union management. Based in problematic exposed and with mainstay in the basic reference reunited law, legal doctrine, treaty, jurisprudence , concludes that decree n. 6.640/2008 is unconstitutional and the subterraneous natural cavities have multiple legal nature, than deserve special legal regulations and, therefore, there is the draft bill n. 5071/1990 specifically treats the natural cavities , which has been processed for two decades and it is only pending a review of changes proposed by Federal Senate Substitute, since September 2011 / A Constituição Federal incluiu como bens da União as cavidades naturais subterrâneas e os sítios arqueológicos e pré-históricos . Essa disposição, por si só, evidencia o valor e o interesse da sociedade brasileira na proteção desses bens, traduzidos pelo legislador originário em 1988. Como patrimônio ambiental a ser preservado o qual não dispõe de legislação regulamentadora de regência, mas apenas de normas emanadas do Poder Executivo regulando a matéria (em especial o Decreto n. 6.640/2008) , as cavidades naturais são merecedoras de análise e problematização mais específicas, especialmente quanto aos conflitos com outros valores igualmente constitucionais, os quais suscitam o embate entre a exploração de recursos do ambiente natural para abastecer o atual modo de produção capitalista e a necessidade de preservar o patrimônio espeleológico pelos múltiplos valores que gratuitamente oferecem ao homem. Por tudo isso, é preciso identificar, a partir da Constituição, a natureza jurídica e o regime jurídico aplicáveis às cavidades naturais subterrâneas, para fins de sua preservação e aplicação do desenvolvimento sustentável em relação à mineração, sob gestão da União. Nesta perspectiva, a presente tese objetiva (i) identificar o patrimônio espeleológico ambiental tutelado constitucionalmente; (ii) abordar a exploração econômica das cavidades naturais subterrâneas, em confronto com a necessária preservação; (iii) discorrer sobre a proteção da biodiversidade e do patrimônio científico-cultural envoltos nos ambientes cavernícolas; e (iv) expor as interferências das atividades de mineração nas cavidades naturais subterrâneas e os recursos naturais peculiares em perigo de extinção, dado o descuido das disposições regulamentares em vigor e da gestão a cargo da União. A partir dos problemas apresentados e com esteio no referencial de base reunido legislação, tratados, doutrinas, jurisprudências , chega-se à conclusão de que o Decreto n. 6.640/2008 é inconstitucional e que as cavidades naturais subterrâneas possuem natureza jurídica múltipla, merecendo regulamentação legal, em sentido formal, específica e, para tanto, existe o PL n. 5.071/1990 especificamente das cavidades naturais , o qual tramita há mais de duas décadas e está pendente apenas de revisão das alterações a ele propostas pelo Substitutivo do Senado Federal, desde setembro de 2011

2001年，消聲已久的蘋果公司推出iPod，改寫了音樂產業的風貌，造成全球搶購的熱潮，自此之後，蘋果公司陸續推出許多產品，在全世界屢獲好評，在台灣亦如是。然而，台灣目前沒有Apple Store，因此欲於實體店面購買蘋果產品的消費者，會至蘋果在台的各大經銷商購買，而目前在台灣有四大優質經銷商，分別是Youth、德誼、Studio A和i Store，此四家的業績近乎佔盡台灣蘋果銷售市場。因此，本研究以蘋果公司最重要的兩項元素「服務創新」及「體驗行銷」作為本研究內涵，以此檢視台灣蘋果四大優質經銷商在「顧客滿意度」與「顧客忠誠度」上是否獲得消費者的認同。 　　本研究以調查法為主，於2011年4月9日至2011年5月7日間透過網路平台發放問卷，總計填答者471位，剔除無效問卷31份，有效問卷共440份，有效回收率為93.4 %，並以深度訪談為輔，訪問台灣蘋果四大優質經銷商於台北旗艦店之店經理與副店經理。 　　透過量化與質化的研究結果可得以下四大結論，第一，服務場景與流程創新是讓消費者辨別經銷商之關鍵；其二，消費者感受到的五感體驗將烙印於消費者心中；其三，顧客滿意度由服務創新與體驗行銷共同決定；最後，顧客忠誠度的表現是為企業獲利指標。另外，透過本研究長期觀察與實證結果，提出下列幾點建議予台灣蘋果公司參考：爭取優先上市權、舉辦活動並增加露出、播送電視廣告、提高服務品質、遵守蘋果總公司服務條款、建立專門蒐集消費者意見之管道。 / In 2001, the Apple Inc. which had been quiet for a long time announced their product – iPod, and soon rewrote the style of global music industry. The representing product – iPod also raised up shopping rush all over the world. Henceforward, Apple Inc. brought lots of products and became popular around the world, so did Taiwan. Even though, Apple Inc. didn’t institute any Apple Stores in Taiwan, the only way to buy Apple’s products personally is to visit dealers which acquire authorization. In addition, there are four APRs (Apple Premium Reseller) in Taiwan, include Youth, Dataexpress, Studio A, and istore, they also hold overwhelming majority of Apple products selling in Taiwan. As a result, this research is based on service innovation and experiential marketing that two factors the Apple Inc. emphasize most, and examine whether those four APRs had obtain identification from consumers in customer satisfaction degree and customer loyalty or not. 　This research used survey procedure to gather feedbacks from consumers during 9th April to 7th May in 2011 by uploading internet survey platform. There were 471 answer sheets on the platform above, 31 of them were invalid and 440 were valid, achieve the scale at 93.4%. We also used depth interview and had interviews with shop managers and vice-shop managers of those four APRs. 　Combining the two dimensions, this research had four main conclusions. First, Services cape and Procedures innovations are key points for consumers to recognize resellers. Second, five source of sense experience that consumers truly experience will make deep impressions in their mind. Third, customer satisfaction degree depends on service innovation and experiential marketing. The last but not least, the certain appearance of customer loyalty is as the index of company’s profit. According to long term observation and the conclusions of empirical research, we recommend few suggestions for the branch in Taiwan of Apple Inc. as follow. First, try to fight for the position of debut product, try to hold more selling activities and increase exposure, try to broadcast more TV commercials, try to raise service quality, try to obey service principles and guidelines established by Apple Inc., and try to set up a special channel to collect opinions from consumers.

UBC's Drs. Walter Hardy, Doug Bonn and Ruixing Liang were awarded the 2006 Brockhouse Canada Prize for Interdisciplinary Research in Science and Engineering. A partnership between Dr. Helen Burt's reseach laboratory and Angiotech Pharmaceuticals has earned the 2006 NSERC Synergy Award for Innovation.

Thesis (MPhil (Information Science))--University of Stellenbosch, 2006. / The Human Sciences Research Council (HSRC) is South Africa’s statutory research agency dedicated to the social sciences. Information Services (IS) plays a significant role in advancing social science research through the provision of its proactive desk research and its library service. HSRC IS is looking at implementing a library solution that will better serve its users. The existing library system no longer meets the needs of the HSRC Library staff or the research staff. The functionality and efficiency of an ILS is critical to the smooth operation of IS in fulfilling its mandate within the HSRC, i.e. to provide access to information, in an efficient, useful, and timely manner, the focus being on ease of accessibility to a whole range of library and other online resources. The ILS must be able to handle many formats, accommodate searching on the Internet, provide a variety of functions including manipulating electronic data, working with graphics and expediting resource sharing. IS identified the following three ILS solutions, together with their add-on components 1) Innovative Interfaces’ Millennium solution, 2) SIRSI’s Unicorn solution and 3) Ex Libris’s ALEPH solution. The user and system requirements for ILS at the HSRC are sketched. The unique requirements, as well as the requirements the HSRC shares with other research organisations, are pointed out. The three ILS are evaluated against the criteria established. All three the ILS suppliers specialise exclusively in library automation software and have many years of experience in the provision and support of ILS, Innovative Interfaces Inc and Ex Libris for 25 years each and SIRSI for 15 years. Innovative Interfaces Inc has the largest customer base in South Africa. Ex Libris has one academic consortium as a client (CALICO) and some smaller utilisers, while SIRSI is just breaking into the South African market. All three systems comply fully with all the Cataloguing, Serials and Acquisitions modules requirements, that is, the more traditional library functionalities. When it comes to the more ‘non-traditional’ functionalities, such as full-text searching and discussion forum functionality, these systems still fall short. It is either not supported at all, or additional modules or add-ons are required. The various systems requirements are aligned to the current information technology environment at the HSRC. The conclusion is that the actual differences between the systems are few and far between, but that there are some specific requirements and add-on possibilities which makes Millennium the most attractive choice.

The aim of this study was to analyze the effectiveness of the company Jaromericka dairy, and using methods of financial analysis. Were used absolute (horizontal and vertical analysis), differential (analysis of funds) and ratio (profitability ratios, activity, liquidity and debt ratios) indicators of financial analysis. Then used some reputable and bankruptcy model (IN95, IN99, Tafflerův model Kralickův Quicktest). And it was calculated the economic value added EVA. Financial analysis was performed and the methods were applied in specific conditions Jaromericka dairy. Jaromericka Creamery, Inc. based in the Jaroměřice Rokytnou (District of) and is the subject of extensive activity. This is a business activity, production of milk products, organizational and financial advisers and brokers. Financial analysis was conducted for 5 years, ie since 2005-2009. Jaromericka indicators were then compared with indicators of a dairy next ten dairies, which are located in the Czech Republic.

ABSTRACT For my diploma thesis I have chosen a topic focusing on the setting of the zone of emergency planning in accordance with Act No. 59/2006 on prevention of major accidents, for the facility of ČEPRO Inc., the storage area of Včelná. The topic has been chosen for several reasons {--} I consider it interesting, and I am convinced that it is absolutely essential to create a zone of emergency planning for the above mentioned complex. A major accident is defined under Act 59/2006 of Collection, on prevention of major accidents, as an extraordinary, partly or completely unmanageable, terminable and spatially limited event, for example a major leakage, fire or explosion, which has already appeared or whose occurrence is imminent in connection with using the venue or facility in which a dangerous substance is produced, processed, prepared or stored, and which leads to a major jeopardy or to a major impact upon life and health of people, livestock and environment or financial damage. The first part of the diploma thesis presents the legislation concerning the setting the zone of emergency planning. Furthermore, the legislation concerning the issue in selected countries of the European Union is mentioned. The description of the storage facility belonging to the company ČEPRO Inc. in Včelná in the town of České Budějovice follows. The second part of the thesis focuses on the setting of the zone of emergency planning for the ČEPRO company in Včelná, and the evaluation of the questionnaires submitted to residents living in the surroundings of this storage facility. The discussion of the issues given above is presented in the third part of the diploma thesis. The following hypotheses were set and analysed {--} whether the emergency plan for the ČEPRO Inc. in Včelná is sufficiently elaborated and whether the residents living in the surroundings of ČEPRO have become sufficiently familiar with a potential danger.

The subject of my diploma thesis CRM and its application in the company Znovín Znojmo Inc. is analysis of the temporary usage of CRM in the company among other things based on the survey, which results will be used to draft potential improvements. Thesis is divided into six chapter divided into practical and theoretical parts. The theoretical part of thesis describes the marketing and commercial communications, defined CRM as customer relationship management and analyze the economic environment focusing on the Czech wine market. In the practical part is introduced company Znovín Znojmo Inc., is applied SWOT analysis and described marketing communication of company. At the core is the introduction of CRM in the company Znovín Znojmo, survey through customers and then are designed recommendations for improvements.