Digital technology, network compression technology and Internet technology universal utilization, causes the communication market inherent in the increasingly blurred boundaries and a convergence of the phenomenon. Under this background, the industry unceasingly promotes the service more and more, or provides triple play (voice, data and video service) to change the industrial competition situation. This research union "Grounded Theory" and "Importance-Performance Analysis " to Taiwan's telecommunications market to explore the theme through telecommunications technology and innovation as the main shaft, supported by the world's major countries in Europe, the United States and Japan's market performance. An analysis of the trends of digital convergence, policies and the evolution of the telecommunications industry. The research results are as follows: 1. The government unit: Will grasp the future industry tendency to develop the appropriate regulation system from the recent communication industrial structure by the industrial change. 2. The communications industry: To develop digital convergence in the competition strategy by factors on telecommunication environment, market analysis, technical development situation and government policy.

Abstract Mergers and acquisitions usually imply enormous impact on corporate culture, which usually results in the failure of expected goal of M&A. As a saying goes, ¡§falling in love is easy, staying together is difficult¡¨, the mergers and acquisitions between corporations is just like the union between a man and a woman. Due to the differences between two corporate cultures, the managing method after the mergers and acquisitions of an enterprise might as small as causing conflicts or friction, otherwise, could be as serious as mutually wounded. To fulfill the strategy of mergers and acquisitions of an enterprise, it has to rely on the integration after the mergers and acquisitions (the Post-M&A integration) of a company. The fusion of original corporate cultures is the key to a successful integration. This study is an empirical investigation on relationships between company variables, personal variables and corporate culture toward mergers and acquisitions. 300 questionnaires were handed out and 161 valid ones were retrieved for statistic analysis. As to the finding, with the typical model independence sample t test, both company and personal variables have significant differences in corporate rules and leadership style of corporate culture; by using the two-way ANOVA of independent sample to analyze how the company and the service dep¡¦t variables influence the relation of corporate cultures. This study also found that the different company and personal variables have obvious difference to the factors, such as the regulation system and the leadership style in the corporate culture. IST, the dominated company in M & A has a better and healthier corporate rules and leading style than that of the Megics. It was recommended that the dominated company of M & A should have a well prepared integration plan, with the consideration of the condition of the merged company. Therefore, it could be twice the result with half the effort. On the other hand, the regulation system and enterprise image of a company has positive correlation. Since the employees of the original two companies have poor perception to their companies¡¦ enterprise image, it is important to improve the quality of management, the quality of product and services, and to strengthen the system of rewards and pension. Then the ability to attract and to keep talented people would be increased and the overall enterprise image will be promoted. It is suggested that the interested researchers can make a further study on post- integration performance of the object of this study after the integration have done. It then will make this research more complete. Key words: merges and acquisitions, corporate culture, regulation system, leadership style, enterprise image, values of corporate culture

本研究旨在深入探討中國大陸證券市場的會計規範系統，並以中國大陸 新上市股票的股價行為為例，俾驗證中國大陸會計規範系統的有效性。所 謂證券市場的會計規範系統意指股票上市公司財務資訊公開揭露的規範， 其目的在於確定財務報表的品質與對投資大眾公開的程度。而在大陸資本 市場中，因為會計自律組織不彰，因此與自律組織有關的自律規範皆由官 方制定，亦即財務報表品質的確定與財務資訊對大眾公開的程度由官方決 定並制定為規則。於相關的文獻探討中得知，會計資訊與新上市股票上市 價差的關係相當密切。會計資訊品質越佳，上市價差越小。所以，利用上 市價差來評估會計規範體系的合理性與有效性係適當的方法。據此，本研 究以在上海及深圳證券交易所上市的Ａ股及Ｂ股公司為研究樣本，分別進 行單變量分析及兩樣本t 檢定。從上市價差的衡量與統計分析中得知：1. 無論是在上海證券交易所或深圳證券交易所上市之股票之報酬率及超額報 酬率，均顯著地異於零，且皆異常性地高。2.在股價報酬如許異常高漲的 大陸股市，其會計資訊被使用於股價決策的效率一定極低；也或許會計資 訊被使用於股價決策中，較諸其他相關資訊的權數低許多。3.中國大陸證 券市場會計規範系統並不具有效程度，亦即會計資訊的有用性低，所以股 價才顯現出如此異常行為。

Par-delà son aspect morphologique, l’accumulation du capital est avant tout une dynamique sociale dans laquelle les configurations que prennent les rapports sociaux jouent un rôle clé. La présente étude a pour but de montrer que dans le contexte particulier d’une économie rentière (type pétrolier, en l’occurrence), la question de la crise du régime rentier d’accumulation peut être appréhendée de façon particulièrement féconde à travers l’analyse de la combinaison des formes institutionnelles considérées comme fondamentales par l’Ecole de la régulation. L’étude se propose, sur la base d’une périodisation des formes institutionnelles, de caractériser successivement dans un premier temps les évolutions qui se sont produites dans les configurations concrètes de chacune des formes institutionnelles qui, ensemble, constituent un mode de régulation. Dans un second temps, il s’agit d’examiner la compatibilité des régulations partielles et leur aptitude à générer et piloter un nouveau régime d’accumulation qui soit en rupture avec le régime rentier. L’étude conclut que, paradoxalement, seule l’implication du politique, et donc de l’Etat, est à même de permettre la définition d’un arrangement institutionnel favorable à l’accomplissement d’une telle rupture. / Beyond its morphological aspect, the capital accumulation is above all a social dynamics in which the configurations that take the social connections play a key role. The objective of the current research study is to show that within a particular context of a rent-oriented economy (oil, in the circumstances), the accumulation issue may be understood in a productive particular way through analyses of the forms of institutional combination, which are considered as fundamental by the Regulation School. Our investigation aims, on the basis of an institutional forms periodization, to characterize successively the evolutions that occurred within concrete configurations of each institutional form, which, together, form a mode of regulation. In a second phase, we examine the compatibility of the partial regulations, and their abilities to generate and command a new accumulation system breaking with the Rent-oriented régime. Our study concludes that, paradoxically, only the politics involvement, so the government, is able to determine an institutional arrangement favorable to accomplish such a break.

Submitted by JULIE ANNE ESPÍNDOLA AMORIM (julie__anne@hotmail.com) on 2018-06-05T18:33:56Z No. of bitstreams: 1 Tese_23-03-18-final_corrigida_05-06-2018_Juliecorrigidapdf.pdf: 3073465 bytes, checksum: 1673cd431dca7fe8472ab9ce8185182f (MD5) / Approved for entry into archive by Alexandra Maria Donadon Lusser Segali null (alexmar@fcav.unesp.br) on 2018-06-05T18:59:54Z (GMT) No. of bitstreams: 1 amorim_jae_dr_jabo.pdf: 3073465 bytes, checksum: 1673cd431dca7fe8472ab9ce8185182f (MD5) / Made available in DSpace on 2018-06-05T18:59:54Z (GMT). No. of bitstreams: 1 amorim_jae_dr_jabo.pdf: 3073465 bytes, checksum: 1673cd431dca7fe8472ab9ce8185182f (MD5) Previous issue date: 2018-04-27 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / O cancro cítrico tipo A, causado pela bactéria Xanthomonas citri subsp. citri (XccA), é uma das doenças de citros mais importantes, afetando todas as cultivares comerciais, para a qual não existem ainda estratégias de controle eficientes. Os genes ntrB e ntrC codificam, respectivamente, a histidina quinase (HK) e o regulador de respostas (RR), pertencentes a um sistema de dois componentes (TCSs), que atuam no sistema regulador de nitrogênio (NTR). Porém, o possível papel desses genes na virulência da XccA e de outros fitopatógenos ainda não foi elucidado. Este estudo teve como objetivo investigar os efeitos dos genes ntrB e ntrC no desenvolvimento do cancro cítrico em limão-cravo (Citrus limonia Osbeck), bem como a possível relação desses genes com a regulação da expressão de genes do sistema de secreção tipo 3 (SST3), considerado um dos principais fatores de virulência da XccA. Os mutantes ΔntrB e ΔntrC foram obtidos pela técnica de mutagênese sítio-dirigida por reação em cadeia da polimerase de extensão por sobreposição. A mutação dos genes causou redução na sintomatologia do cancro cítrico e diminuição da população bacteriana no espaço intercelular do tecido foliar da planta. A análise das curvas de crescimento in vitro revelou que a ausência do gene ntrB não alterou a viabilidade da bactéria, enquanto a mutação do gene ntrC afetou o “fitness” bacteriano em meio de cultura NB. Análises in vitro indicaram que o mutante ΔntrC formou duas vezes mais biofilme e produziu cinco vezes mais goma xantana do que a XccA 306 in vitro. A expressão dos genes (hpa1, hrpG, hrpX, hrpE, hrpW e hrpD6) do SST3 avaliados foi significativamente maior (p < 0,05) no mutante ΔntrC do que na XccA 306 e no ΔntrB, indicando que ntrC possa atuar na regulação do SST3. Porém, o nível de expressão desses genes no mutante ΔntrB não apresentou diferença significativa (p > 0,05) em relação à XccA 306. A modelagem molecular revelou semelhança estrutural entre as regiões receptoras de NtrC e HrpG, sugerindo que a fosforilação de HrpG por NtrB possa ocorrer in vivo. Em síntese, os resultados obtidos neste estudo indicam que a mutação dos genes ntrB e ntrC afeta o desenvolvimento do cancro cítrico em limão-cravo e que o gene ntrC pode atuar na regulação dos mecanismos de formação de biofilme, produção de goma xantana e expressão de genes do SST3 e/ou que a ausência desse gene ocasione um desequilíbrio celular na XccA 306, resultando na alteração desses mecanismos, enquanto NtrB pode apresentar papel na regulação de genes do SST3 por meio da fosforilação de HrpG. / The citrus canker type A, provoked by the bacterium Xanthomonas citri subsp. citri (XccA), is one of themost important citrus diseases, affecting all the commercial cultivars, for which there are no effective control strategies. The ntrB and ntrC genes encode a histidine kinase (HK) and the response regulator (RR), respectively, belong to a two-component system (TCSs), related to the nitrogen regulatory system (NTR). However, the possible role of ntrB and ntrC genes in the virulence of XccA and other phytopathogens has not yet been elucidated. Therefore, the aim of this study was to investigate the impact of the ntrB and ntrC genes on the development of citrus canker in rangpur lime (Citrus limonia Osbeck), as well as the possible relation of ntrB and ntrC genes with the regulation of the type 3 secretion system (T3SS) gene expression, which is considered one of the main virulence factors of XccA. The ΔntrB and ΔntrC were obtained by site-directed mutagenesis through overlap extension polymerase chain reaction. The mutation of the ntrB and ntrC genes caused a reduction of the citrus canker symptoms, and decrease of the bacterial population in the intracellular space of the foliar tissue of the plant. In vitro growth curves analysis revealed that the ΔntrB did not affect the viability of the bacterium, whereas the ΔntrC affected the bacterial fitness in NB culture medium. In vitro analysis indicated that the ΔntrC formed 2x more biofilm, and produced 5x xanthan gum compared to the XccA 306. The T3SS related genes (hpa1, hrpG, hrpX, hrpE, hrpW and hrpD6) expression was significantly higher (p <0.05) in the ΔntrC than in the XccA 306 and the ΔntrB, indicating that ntrC can modulate the regulation of T3SS. However, the level of expression of these genes in the ΔntrB did not differ (p> 0.05) in relation to the XccA 306. Molecular modeling revealed structural similarity between NtrC and HrpG receptors motifs, suggesting that phosphorylation of HrpG by NtrB may occur in vivo. Overall, the results obtained in this study strongly suggest that the mutation of the ntrB and ntrC genes affect the development of rangpur lime citrus canker and that ntrC gene may play an important role in the regulation of the mechanisms of biofilm formation, xanthan gum production and T3SS gene expression and/or that the absence of this gene causes a cellular imbalance in XccA 306 resulting in the alteration of these mechanism, whereas the NtrB may have a role with the regulation of T3SS genes by phosphorylation of HrpG. / 3385/2013