aus der Einleitung: ...Ziel ist es, ein wissenschaftlich fundiertes AMM (Agile Maturity Models) zu entwickeln, das jedoch auch in der Praxis anwendbar ist. Um dieses Ziel zu erreichen und die Forschungsfrage zu beantworten, wird mit Hilfe des Design-Science-Research (DSR) ein AMM entwickelt. Für das konkrete Vorgehensmodell wird die DSR-Methode nach Peffers, Tuunanen, Rothenberger und Chatterjee (2007) angewandt. Zunächst werden in der Studie kurz die theoretischen Grundlagen zur Agilität und Reifegradmessung vorgestellt. Der folgende Abschnitt beschäftigt sich mit der DSR-Methode und der iterativen AMM-Entwicklung. Es folgen ein Pre-Test sowie eine Evaluierung des AMM. Abschließend rundet ein Fazit den Beitrag dieser Studie mit Vorschlägen für zukünftige Forschung ab.

傳統的中小型企業，在台灣經濟發展史上，佔了舉足輕重的地位。隨著時代的變遷，社會型態的改變，人們的生活水準提高了，價值觀改變了，而在市場的強烈競爭下，企業成長成為必然的，在成長過程中，管理控制成了重要的課題。 本論文個案研究，透過相關文獻探討，傳統企業在成長階段，與管理控制的演進，除了大環境的趨勢變革外，都應用了理論的科學根據。 / The traditional small and medium enterprises play a crucial role in the history of economic development in Taiwan. With the change of times and society type, people’s living standard has been raised and their values have changed. Under the strong market competition, the growth of the enterprise has become inevitable. During the process of growth of the enterprise, the management control has become a key issue. This paper adopts the method of a case study, studies the related literature, and discusses the evolution in the traditional enterprise in the process of growth and management control, which applies the theoretically scientific foundation, except the environmental change in trend.

Nowadays much attention is paid to air pollution in the world. Effective and suitable management of atmosphere protection is very important, because climate change, human health and survival of biodiversity depends on it. For these reasons atmosphere protection management should get our special interest. The aim of this work is to analyse the structure of atmosphere protection in Lithuania and to provide proposals on how to improve it. This work also suggests how to improve the policy of atmosphere protection and ensure appropriate air quality in Lithuania. This master‘s work consists of four parts, which are designated to analyse the structure of atmosphere protection management and cooperation between institutions, to make systematic analysis of atmosphere protection laws and examine possible inaccuracies, to find inaccuracies in institutional, legal and financial systems, which are related to the management of atmosphere protection and to sugest some improvements on how to improve the structure of atmosphere protection management and the policy of atmosphere protection. Implementing the tasks of this master‘s work, the importance of atmosphere air management was taken into consideration in the context of sustainable development, Lithuanian and European Union laws and Lithuanian institutional structure of atmosphere protection management were analysed and suggestions related to the improvement of atmosphere protection management structure improvement were given. The... [to full text]

利用1995-2015年間美國房地產投資信託基金（REIT）的176個初次公開發行為樣本，本研究分析了初步公開說明書（Form S-11）資訊與REITs上市後之當天，短期和長期表現之間的關係。其中，本文著重於探討四個特別領域的相關資訊，包括管理結構，承銷商聲譽，IPO閉鎖期及管理團隊品質。 實證結果顯示，初步公開說明書（Form S-11）包含有價值的資訊，有助於REIT IPO 投資人作投資評估之使用。其中，IPO閉鎖期大於等於產業標準180天的REITs，其在上市後6個月和12個月期間的報酬率高於IPO閉鎖期小於180天的REITs。此外，與過去的IPO研究結果相似，由知名承銷商所銷售之REIT IPOs 在初次公開發行後的短期及長期表現平均優於由知名度較低之承銷商所銷售的REIT IPOs。 然而，儘管過去與REIT相關的研究普遍偏好內部管理，本研究之實證結果支持外部管理的模式。其中，實證結果顯示外部管理的REITs在初次公開發行後的短期及長期表現平均優於內部管理的REITs。 / Using a sample of 176 US REIT IPOs from 1995 to 2015, this study examines the relationship between information provided on the preliminary IPO prospectus (form S-11) and post-IPO initial, short-term and long-term performance of REITs. In particular, this paper focuses on information related to four specific areas: management structure, underwriter reputation, lock-up period, and management quality. The findings of this study suggest that form S-11 carries valuable information, and is useful to investors in evaluating REIT IPOs. The regression results indicate that REIT IPOs with a lock-up period that is at least as long as the industry standard, on average, earn higher post-IPO returns 6-month and 12-month following the IPO date. Moreover, consistent with prior IPO studies, offerings underwritten by prestigious underwriters, on average, yield better post-IPO performance than IPOs underwritten by less reputable underwriters. Yet, unlike prior REIT studies, the findings of this paper tend to favor the external management structure. The results from the sub-sample imply externally managed REITs, on average, earn higher post-IPO short-term and long-term returns than their internally managed counterpart.