Thesis (MCom)--Stellenbosch University, 1999. / ENGLISH ABSTRACT: lt is internationally accepted that Internet is the trade route of the future. Although Internet trading is still in its infancy the effect of Internet on taxation needs to be adressed. Internet defies geographic borders and leads to the questioning of the principles underlying income tax. Income tax principles are traditionally based on the existence of some form of physical presence (either residency, source of income or that of a permanent establishment) in a jurisdiction before tax can be levied. The fact that Internet can provide substantial economic activity in a jurisdiction without any physical presence, requires interpretation of and/or amendments to the traditional income tax principles. The South African income tax principles are based on the source of income. In this study the impact of Internet on the applicability of the traditional source rules, in terms of the South African Income Tax Act, no. 58 of 1962, was investigated. The study first outlines the principles and methodology laid down by South African courts in determining the source of income. These principles and methodology are then tested in an Internet environment. lt is concluded that Internet requires a reinterpretation of certain of the traditional principles, i.e.: • The fact that a dominant source rule is applied. • The classification of products and services with a digitalised content within the existing principles. • The finding of a physical location when transactions are concluded in cyberspace. • The applicability of certain deemed source rules, i.e. section 9(1 )(a), 9(1)(d), 9(1)(dbis) and certain aspects of section 9(1)(b), in an Internet environment. In obtaining a sollution for South Africa the international initiatives regarding Internet and taxation, under the guidance of the Committee on Fiscal Affairs of the Organisation for Enonomic Co-operation and Development (OECD), were taken into account. The first alternative to the traditional South African source rules that was investigated was the permanent establishment principle, as recommended by the Katz Commission in their Fifth Interim Report. Other alternatives to the permanent establishment principle were also investigated, i.e. the residence principle, formal requirements and an Internet tax. The interim solution for South Africa seems to be the acceptance of the permanent establishment principle. This principle needs interpretation and/or amendment due to the effect of Internet. In this study amendments to the permanent establishment principle are suggested in order to provide the necessary clarity in the Internet environment. A closing remark is made that Internet might well change income tax as we know it today. Internet has the ability to simplify tax systems. None of the income tax alternatives provide simple tax solutions. The tax of the future seems to be some form of indirect tax. Internet is an international medium and addresses international tax issues. South Africa will, by accepting the permanent establishment principle, be in a position to join the co-ordinated efforts towards solving the Internet related tax problems while aiming to protect our tax base. / AFRIKAANSE OPSOMMING: Internet word internasionaal as die handelsroete van die toekoms beskou. Alhoewel lnternethandel nog in sy kinderskoene is, moet die invloed van Internet op belasting aangespreek word. lnternethandel misken geografiese grense en lei tot die bevraagtekening van die beginsels waarop inkomstebelasting gebaseer is. lnkomstebelastingbeginsels berus tradisioneel op die bestaan van 'n vorm van fisiese teenwoordigheid in 'n jurisdiksie (hetsy verblyf, bron van inkomste of die bestaan van 'n permanentesaak) alvorens belasting gehef kan word. Die feit dat Internet wesenlike ekonomiese aktiwiteite in 'n jurisdiksie kan bewerkstellig sonder dat daar enige fisiese teenwoordigheid is, noodsaak die herinterpretasie van en/of aanpassings aan die tradisionele inkomstebelastingbeginsels. Die Suid-Afrikaanse inkomstebelastingbeginsels berus op die bron van inkomste. In hierdie studie is die invloed van Internet op die toepaslikheid van die tradisionele bronreels, in terme van die lnkomstebelastingwet, no. 58 van 1962, ondersoek. In die studie is die beginsels en reels wat deur die Suid-Afrikaanse howe neergele word by die vasstelling van die bron van inkomste eerstens ontleed. Daarna is die beginsels en reels in die lnternetomgewing getoets. Die afleiding word gemaak dat Internet die herinterpretasie van sekere van die tradisionele beginsels en reels verg, naamlik: • Die feit dat 'n dominante bronreel toegepas word. • Die klassifisering van produkte en dienste met 'n digitale inhoud binne die tradisionele beginsels. • Die vasstelling van 'n fisiese plek indien transaksies in die kuberruimte plaasvind. • Die toepaslikheid van sekere geagtebronreels, naamlik artikel 9(1 )(a), 9(1)(d), 9(1)(dbis) en sekere aspekte van artikel 9(1)(b), in die I nternetomgewing. In die soeke na 'n oplossing vir Suid-Afrika is die internasionale inisiatiewe rondom Internet en belasting, onder leiding van die Fiskale Komitee van die Organisation for Economic Co-operation and Development (OECD), in ag geneem. Die eerste alternatief op die tradisionele Suid-Afrikaanse bronreels wat ondersoek is, is die permanantesaak-beginsel, soos voorgestel deur die Katzkommissie in die Vyfde Verslag. Ander alternatiewe wat ook ondersoek is, is die verblyfbeginsel, formele handelinge en 'n lnternetbelasting. Die oplossing vir die hede vir Suid-Afrika blyk die aanvaarding van die permanantesaak-beginsel te wees. Hierdie beginsel verg herinterpretasie en/of aanpassings weens die invloed van Internet. In hierdie studie word aanpassings aan die permanentesaak-beginsel voorgestel ten einde die nodige duidelikheid binne die lnternetomgewing te verskaf. Ter afsluiting word vermeld dat Internet weliswaar die einde mag aandui vir inkomstebelastingstelsels wereldwyd. Internet besit die vermoe om belasting te vereenvoudig. Die inkomstebelasting alternatiewe wat in hierdie studie ondersoek is het nie eenvoudige oplossings gebied nie. Die belasting van die toekoms blyk 'n vorm van indirekte belasting te wees. Internet is 'n internasionale medium en spreek internasionale belastingkwessies aan. Die aanvaarding van die permanentesaak-beginsel sal SuidAfrika in 'n goeie posisie plaas om aan die internasionale inisiatiewe rondom Internet en belasting deel te neem en om terselfdertyd ons belastingbasis te beskerm.

Wang, Qian. / Thesis (M.Phil.)--Chinese University of Hong Kong, 2009. / Includes bibliographical references (p. 71-74). / Abstract also in Chinese. / Abstract --- p.i / Acknowledgement --- p.iii / Chapter 1 --- Introduction --- p.1 / Chapter 2 --- A Review of Pricing in Internet Industry --- p.5 / Chapter 2.1 --- Static Pricing --- p.6 / Chapter 2.1.1 --- Flat-rate Pricing --- p.6 / Chapter 2.1.2 --- Usage-based Pricing --- p.7 / Chapter 2.1.3 --- Paris Metro Pricing --- p.8 / Chapter 2.2 --- Dynamic Pricing --- p.9 / Chapter 2.2.1 --- Smart-market Pricing --- p.9 / Chapter 2.2.2 --- Responsive Pricing --- p.11 / Chapter 2.2.3 --- Edge Pricing --- p.12 / Chapter 2.3 --- Comparisons --- p.14 / Chapter 2.4 --- Concluding Remarks --- p.17 / Chapter 3 --- Uplink Pricing --- p.18 / Chapter 3.1 --- Introduction --- p.18 / Chapter 3.2 --- Model Description --- p.26 / Chapter 3.3 --- Uplink Pricing in a Competitive Market --- p.36 / Chapter 3.4 --- The Cooperative Strategy with Uplink Pricing --- p.40 / Chapter 3.4.1 --- The Cooperative Case --- p.41 / Chapter 3.4.2 --- The Threat Strategy --- p.45 / Chapter 3.5 --- Further Discussion --- p.47 / Chapter 3.5.1 --- Accounting Cost --- p.47 / Chapter 3.5.2 --- Peer-to-Peer Locality --- p.48 / Chapter 3.6 --- Related Works --- p.48 / Chapter 3.7 --- Concluding Remarks --- p.49 / Chapter 4 --- Viability of Paris Metro Pricing --- p.51 / Chapter 4.1 --- The Model --- p.52 / Chapter 4.2 --- Flat-rate Pricing versus Paris Metro Pricing --- p.54 / Chapter 4.2.1 --- One-channel Flat-rate Pricing --- p.55 / Chapter 4.2.2 --- Two-Channel Identical Pricing --- p.56 / Chapter 4.2.3 --- Flat-rate Pricing versus Two-Channel Iden-tical Pricing --- p.57 / Chapter 4.2.4 --- Flat-rate Pricing versus Paris Metro Pricing --- p.59 / Chapter 4.3 --- Case Studies --- p.60 / Chapter 4.4 --- Concluding Remarks --- p.62 / Chapter 5 --- Conclusion --- p.63 / A Equation Derivation --- p.65 / Chapter A. --- l Proof for Lemma 3.3.2 --- p.65 / Bibliography --- p.71

This thesis deals with questions concerning spatial agglomeration of economic activities. The object of study is the Internet industry in central Stockholm. Through the use of statistical data and an interview study the Internet industry is described, measured, and analyzed through theories concerning agglomerations, social network relations, and knowledge and information flows. These theories are interpreted through five agglomeration themes related to the role of customers, subcontractors and partners, competitors, financing, and labour market, respec-tively. The research has recognized the importance of proximity to create and maintain social networks, and to spread information and knowledge, especially tacit knowledge. The thesis also shows how social networks, and information and knowledge flows have an essential role in all the five agglomeration themes that are analyzed. The results of this analysis show that the proximity to customers is the most important factor for the location of the Internet indus-try. Also, the local labour market and access to suppliers and partners are important factors. Competitors and rivals have a role to play when it comes to the diffusion of knowledge and information, although its importance as a location factor is hard to estimate. The analysis of the firms’ financing demonstrate that this factor hardly has been of crucial importance for the location of the Internet industry, but access to (venture) capital might have been of indirect importance for the location and the pace of the development of the Internet industry.

Communication amongst field devices, control unit and programming unit in industrial automation networks is essential for bulk production, but largely consists of wired networks that can sometimes be bulky and substantially lack mobility as at times there can arise a need for a field device to be moved either for maintenance purposes or for rearrangement. There was therefore a need for wireless communication and PROFIBUS networks that can provide the minimum movement to field devices or the programing computer. Although wireless communication technology has penetrated the commercial network, it is still inadequately utilised in industrial settings due to electromagnetic induction and other forms of interferences due to industrial machinery. This dissertation introduced wireless communication in a PROFIBUS network where the MPI section was replaced with the wireless link. The PROFIBUS network technology is a hybrid of protocols where the PROFIBUS DP employs RS485 technology with a transmission rate of 45 kbps and above while the PROFIBUS PA employs Manchester Encoded Bus Powered (MBP) technology at a fixed rate of 31.25 kbps. In RS485 technology, data is transmitted as a voltage difference between the two wires while in MBP data is transmitted as transitions in current signal and data and power are transmitted on the same conductors. The PROFIBUS data is also transmitted in the form of telegrams which further puts a strain on any form of intermediate processing and hence the need for high speed processing. In this research task the PROFIBUS PA level transmitter measures the pressure of the fluid in the Blend Chest and sends it to the PLC. The level transmitter was installed and wired to the PROFIBUS DP/PA coupler. The PROFIBUS network, consisting of the PLC, variable speed drives, variable speed pumps, delivery pump and level transmitter, was configured and commissioned for controlling and monitoring from the programing computer. The program for the PLC was written using Siemens Step-7, compiled and downloaded to the PLC. The control and monitoring was done using the variable table. The wireless communication channel was then simulated using Matlab and Simulink. The wireless devices were then integrated into the PROFIBUS network and the MPI cable linking the programing computer and the PLC was then replaced by the wireless channel and the network was controlled and monitored from the programing computer over the wireless channel. On successful completion of this research task the research plant at MUT was controlled and monitored from the programing computer over the wireless channel and the researchers and demonstrators can now access the PLC and the PROFIBUS network using the wireless communication. / Electrical Engineering / M. Tech. (Electrical Engineering)

Abstract  Linnaeus University – Campus Kalmar School of Business and Economics Leadership and Management in International Contexts (60 credits)  Title: Transformational Leadership in the Chinese Culture – A Quantitative Study on the Impact of Transformational Leadership on Chinese Internet Companies’ Performance.  This research aims to study how transformational leadership affects organizational performance and the mediation effect of employee voice behaviour. A quantitative research method and a deductive research approach were used for this research study, where theoretical concepts were developed. Several hypotheses were derived as means to test the existing theories regarding research variables. The data in this research was collected through a 384 completed online survey questionnaire from employees of the top ten listed Chinese internet companies. Various statistical techniques, including Pearson correlation analysis, linear regression analysis, and mediation effect testing, were implemented to provide evidence for hypothesis testing. The statistical analysis results indicate that a particular dimension of transformational leadership positively impacts Chinese internet companies’ performance, and employee voice behaviour has a partial mediation effect in this relationship.

隨著時代的變遷，商業盛行，全世界的企業都很清楚了解到必須靈活運用經濟學的「比較利益法則」，才可以讓企業本身創造出成本極小化與利潤極大化的空間。美國密西根大學Ross Business School知名的教授C.K. Prahalad也提出「N＝1，R＝G」的觀念，證實了「全球化」在現今的確是一股讓我們不容忽視的力量與演進。 伴隨「全球化」而來的便是「在地化」所面臨的問題，這一點在過去傳統的實體產業中，國際企業已經對於在地化的策略有很深入的剖析與研究，但是由於時代的演進快速，現今商業市場最大，最具發展潛力的產業，儼然已經變成虛擬的網路資訊產業了。因此過去學者所研究的在地化策略是否在網路資訊產業中會有不同的地方？國際企業於在地化時，實體產業需要注意的地方會和虛擬的網路資訊產業相同或是相異？而網路資訊產業中的國際企業又應該如何制定在地化策略？針對國際企業的大舉入侵，本土產業是否有和抵抗其在地化的策略？這些問題在過去並無針對網路資訊產業做探討，因此本研究將以吳思華教授提出的策略三構面為研究架構基礎，針對網路資訊產業設計出新的研究架構與研究問題，研究問題分別為：（1）為了克服在地化的劣勢，國際企業如何爭取在地市場上的競爭力？（2）國際企業如何結合本身全球化的優勢與在地市場的競爭力？（3）國際企業達到全球在地化的關鍵成功因素為何？ 最後藉由次級資料的蒐集以及實地訪談在網路資訊產業中最具指標性的三家公司（Google、YAHOO!、愛情公寓）之一手資料，透過質性研究的方式，分析整理出以下研究結論，包括有在地市場環境的了解與掌握、網路位置的定位與連結整合在地資源、彈性策略、以及重新鍵結的在地策略…等。 / As time goes by, global commercial has been developed into a new stage. Businesses around the world now understand that the Law of Comparative Advantage must be used correctly to create the cost minimization and maximize their profits. Professor C.K. Prahalad, renowned professor in Ross Business School at the University of Michigan who developed a theory of “N=1, R=G”, restated that “Globalization” is indeed an invincible force in the new age. The topic of “Globalization” comes with the issue of “Localization”. In the past, localization business strategy has been analyzed and studied in depth for the traditional industry. Due to the rapid evolution of global business, the greatest business opportunities now lie in the virtual world of information and internet. Now the question is, are there any differences in the localization strategy of the traditional business and those of the information and internet industry? When traditional international enterprises develop their localization strategy, is it any different than the localization strategy of international information and internet businesses? How do international enterprises develop localization strategy in information and internet industry? How do local companies develop their best strategies to fight against the penetration of international enterprises? These issues are not discussed in depth in the information and internet industry in the past. This study is based on the Professor Wu’s theory, “Three dimensions of strategy”. This is redesigned in a new structure and, additionally, a set of innovative research questions. The research questions are: (1) In order to overcome the disadvantages in local market, how does international enterprise develop business strategies to gain the competitive advantages in a new market? (2) How do international enterprises combine their global competitive advantages with the special local market condition? (3) What are the key successful factors of “glocalization” for international enterprise? With the second-hand data collecting, and the first-hand information gathering by interviewing three representative companies (Google, YAHOO!, iPart) in information and internet industry, I developed the research conclusions through the qualitative research method which include the understanding and overall control of international enterprises in local market, the right positioning of the international enterprises in the internet and information industry, the integration of the global advantages and the local resources, flexible international business strategy, and recontextualization of local strategy…etc.