Submitted by Nadir Basilio (nadirsb@uninove.br) on 2016-06-20T14:01:21Z No. of bitstreams: 1 Luiz Guerrazzi.pdf: 1008811 bytes, checksum: 90ce8ec6b124a357ea64df7299543d57 (MD5) / Made available in DSpace on 2016-06-20T14:01:21Z (GMT). No. of bitstreams: 1 Luiz Guerrazzi.pdf: 1008811 bytes, checksum: 90ce8ec6b124a357ea64df7299543d57 (MD5) Previous issue date: 2015-06-17 / This research aimed to investigate what are the main theoretical approaches and works dealing with the organizational process of decline of small businesses. The research was conducted through two studies: bibliometric research and literature review. The first study aimed to determine the main approaches and major articles on the subject of this research. The literature review aimed to catalog and investigate the envolvment of literature on decline in small businesses, using the sample obtained in the previous study. Both in the bibliometric study and the literature review, the relationship between internal and external causes is at the root of the organizational decline. This research was completed with the development of a research agenda, which aims to deepen the theme of this research through the lens of the resource-based theory and the research of resources efficient use and the degree of the business’ inertia. The contribution of this work was to expand the knowledge of the decline process in small businesses through the identification of the main theoretical aspects and works that explain it and propose a research agenda to define what is the influence of the fundamental factors driving the decline of small businesses. / Esta pesquisa teve como objetivo investigar quais as principais abordagens teóricas e trabalhos que tratam do processo de declínio organizacional de pequenas empresas. A pesquisa foi conduzida por meio de dois estudos: pesquisa bibliométrica e revisão da literatura. O primeiro estudo teve por objetivo determinar as principais abordagens e os principais artigos sobre o tema desta pesquisa. A revisão da literatura teve a finalidade de catalogar e investigar o avanço da literatura sobre declínio em empresas de pequeno porte, utilizando os trabalhos obtidos no estudo anterior. Tanto no estudo bibliométrico como na revisão da literatura, o relacionamento entre causas internas e externas está na raiz do desencadeamento do declínio organizacional. Esta pesquisa foi concluída com a elaboração de uma agenda de pesquisas, na qual se propõe a análise do tema sob a lente da teoria baseada em recursos e da investigação entre uso eficiente de recursos e o grau de inércia da empresa. A contribuição deste trabalho foi a de expandir o conhecimento do processo de declínio em pequenas empresas por meio da identificação das principais vertentes teóricas e trabalhos que o explicam e de propor uma agenda de pesquisas para definir quais são e qual a influência dos fatores fundamentais que conduzem ao declínio de empresas de pequeno porte.

The textile industry is currently operating in an unsustainable manner that is based on overproduction and wasteful, resource-draining practices. Therefore, recently, the concept of circular economy has been presented as a possible solution and a way forward. Changing linear economy business practices and basing them on the circular economy concept is anticipated to solve social and environmental problems while maintaining economic growth. However, fashion retail value chains essentially depend on the logic of mass production, fast fashion, and linear take-make-dispose models. Presently, circular initiatives in this context are rather limited. This thesis posits that circular business model (CBM) scalability is an important factor in the transition to a circular economy in the fashion retail value chain, and thus, a more sustainable fashion industry. Therefore, the purpose of this thesis is to further the understanding of CBM scalability in the context of fashion retail value chains. This includes expanding the notion of scalability to cover a more holistic perspective that goes beyond increasing production output solely for economic gains. Additionally, this involves enhancing the understanding of the required specific resources and capabilities that CBMs must have or develop to overcome challenges and increase their potential for scalability. Accordingly, this thesis covers three papers that utilise qualitative methods wherein archival material, such as peer reviewed journal articles and industry reports, as well as interviews with practitioners are used. Moreover, the extension of the notion of business model scalability goes beyond the boundary of the organisation and encompasses three different perspectives, namely, efficiency, adaptability, and altruism. In addition to this, three areas that challenge CBM scalability are identified. These challenges stem from different business model design themes and can be described as (i) inefficiency, (ii) lack of know-how and out-of-the-box solutions, and (iii) unfamiliarity resulting in scepticism and dissonance with current practices and policy. Finally, the thesis contributes to the CBM literature by utilising the theoretical lenses of resource-based theory and dynamic capabilities theory to identify resources and dynamic capabilities that are strategically important for scaling CBMs. This thesis expands the notion of scalability by going beyond the boundary of the single organisation as well as including a triple bottom line perspective, thus providing an important addition to the understanding of the scalability of CBMs. / Textilindustrin verkar för närvarande på ett ohållbart sätt som bygger på överproduktion och resurskrävande metoder. Cirkulär ekonomi som koncept, har därför nyligen presenterats som en möjlig lösning på de problem som industrin står inför. Genom att frångå linjära praxis och istället bygga affärsmetoder på cirkulär ekonomi förväntas sociala och miljömässiga problem kunna lösas samtidigt som den ekonomiska tillväxten bibehålls. Modeindustrins värdekedjor bygger dock fortfarande huvudsakligen på massproduktion, fast fashion och linjära take-make-dispose-modeller. Cirkulära initiativ är i detta sammanhang ganska begränsade. Denna avhandling framhäver därför, att skalbarhet av cirkulära affärsmodeller är en viktig faktor i övergången till en cirkulär ekonomi, och därmed en mer hållbar modeindustri. Syftet med denna avhandling är följaktligen att öka förståelsen för skalbarhet av cirkulära affärsmodeller inom modebranschens värdekedjor, med fokus på detaljhandeln. Innefattat i detta är ett utvidgat begrepp av skalbarhet, som inkluderar mer än enbart ökad produktion för ekonomisk vinst. Till detta hör även en ökad förståelse av de specifika resurser och förmågor som cirkulära affärsmodeller måste ha eller utveckla för att övervinna utmaningar och bli mer skalbara. Avhandlingen omfattar tre artiklar som använder kvalitativa metoder där arkivmaterial, såsom refereegranskade journalartiklar och branschrapporter, samt intervjuer med personer verksamma i branschen, används. Resultatet påvisar att cirkulära affärsmodellers skalbarhet går bortom organisationens gränser och omfattar tre olika perspektiv: effektivitet, anpassningsförmåga och altruism. Utöver detta identifieras tre områden som speciellt utmanande för skalbarheten. Dessa utmaningar härrör från två olika designteman av affärsmodeller och kan beskrivas som (i) ineffektivitet, (ii) bristande kunskap och brist på färdiga lösningar, och (iii) obekantskap som resulterar i skepsis och dissonans med nuvarande praxis och policy. Slutligen bidrar avhandlingen till litteraturen om cirkulära affärsmodeller genom att använda resursbaserad teori och dynamiska förmågor-teori för att identifiera resurser och dynamiska förmågor som är strategiskt viktiga för skalbarhet av cirkulära affärsmodeller. Avhandlingen bidrar således till kunskapen om cirkulära affärsmodellers skalbarhet genom att utvidga begreppet till att även innefatta aktiviteter som sträcker sig utanför den enskilda organisationen, samt inkludera ett triple bottom line-perspektiv. / <p>Delvis finansierat av Handelsbankens forskningsstiftelser (Jan Wallander and Tom Hedelius Foundation, Tore Browalds Foundation)</p>

<p>The processes that link High Performance Work System (HPWS) practices and organizational performance are not fully understood. Using resource-based theory, this research focuses on training, by separating it from other HPWS practices, and human capital development as a source of sustained competitive advantage. The first purpose of my research is to examine the relationships between the HPWS practice of training, innovation, and organizational performance, and look at the mediating effect of innovation over time at the workplace level. The results indicate that the temporal pathway from training to innovation to organizational performance is positive and significant even after controlling for reverse-causality. Strategic activity is also explored and is found to be a significant moderator. This study contributes to knowledge by identifying the importance of aligning business strategy with training, as well as other HPWS practices and innovation to achieve improved organizational performance outcomes. The second purpose of this research is to explore the factors that act to expand or limit the HPWS practice of training, with a focus on the outcomes of employers' decisions to offer training, employees' decisions to accept or decline training, and the job-related training received by employees. The results indicate that the employee-level factors: participating in HPWS practices, use of technology, and using new technology are significant contributors to employers' decisions to offer and employees' receipt of training. Further, employees' perception of the existence of a gap between the skills required for the job and their current skills contributes to employees accepting employer offers of training.</p> / Doctor of Philosophy (PhD)

TFT-LCD產業被譽為臺灣「第二半導體產業」，在國人的努力下，2006年台灣大尺寸TFT-LCD的出貨量和產值，均已躍居世界第1位。由於該產業處於變化快速的競爭環境，如何找出企業的核心資源與核心能力，考慮企業資源基礎的發展問題，協助管理者制定出最適之競爭策略，讓企業能在競爭環境中持續成長與發展等，都是重要且值得探討的課題。 本研究採定性的個案研究法，以台灣2006年大尺寸TFT-LCD產業產量前3名之領導廠商（友達光電、奇美電子、中華映管）為個案研究對象，深度探討其核心資源、核心能力、競爭策略、競爭優勢等項目之內涵及其關連性。經由現有的TFT-LCD相關資料、資源基礎理論等文獻歸納，以及個案研究的分析，本研究主要的發現如次： 一、台灣TFT-LCD企業所擁有的核心資源係來自公司所擁有的獨特的異質性資源組合，其最重要核心資源是無形資源，最重要核心能力是組織能力，主要的競爭策略為是成本領導（或集中）策略，最主要的企業競爭優勢為組織能力。 二、台灣TFT-LCD企業都是獨特異質性資源的組合，以致於每一個企業均具有不同於其他對手的表現。 三、臺灣TFT-LCD 企業的核心資源、核心能力和競爭策略、競爭優勢間，具有相關性：企業的核心資源和核心能力是制定和執行競爭策略的基礎；企業競爭優勢的來源為核心資源和核心能力，且最主要來源是核心能力；當企業有利潤時，將持續發展公司資源及能力，以維持企業持久性競爭優勢。 / The TFT-LCD industry is known as the “second semi-conductor industry” of Taiwan, where, thanks to joint efforts of local talents, in 2006 both the shipment volume and the output value of Taiwan’s large-size TFT-LCD became No. 1 in the world. Because the industry is situated in a competitive environment that changes drastically, there exist several important issues that deserve further study, including how to identify core resources and core competences of the companies, consider development of enterprise resource bases, help management formulate the most adequate competitive strategies, and allow companies to continuously grow and develop in the competitive environment. This study adopts the qualitative case study method, where it uses three leading manufacturers that have the largest production output in Taiwan’s large-size TFT-LCD industry in 2006 (AU Optronics, Chi Mei Optoelectronics, and Chunghwa Picture Tubes, LTD.) as the subjects of this case study to conduct in-depth research on contents of and correlation among their core resources, core competences, competitive strategies, and competitive advantages. By induction from reference materials such as existing TFT-LCD-related data and the resource-based theory, as well as case study and analysis, this study presents main findings as follows: 1. The core resources owned by Taiwan’s TFT-LCD manufacturers come from combinations of unique heterogeneous resources owned by the companies, where their most important resource is intangible resource, their most important core competence is organization capability, their main competitive strategy is the cost leadership (or concentration) strategy, and their main corporate competitive advantage is organization capability. 2. Every TFT-LCD manufacturer in Taiwan is a combination of unique heterogeneous resources, so that each company performs differently from its competitors. 3. Correlation can be found in core resources, core competences, competitive strategies, and competitive advantages of Taiwan’s TFT-LCD manufacturers: core resources and core competences of the companies are the basis of formulation and execution of competitive strategies; corporate competitive advantages result from core resources and core competences, and the main resource is core competence; when a company makes profits, it is going to continuously develop company resources and competences, in order to maintain corporate sustainable competitive advantages.

自從網際網路與影音服務的匯流出現以後，透過寬頻網路來傳輸影音內容的寬頻影音網站也隨之出現，本研究所定義的寬頻影音匯聚網站指的乃是以入口網站形式呈現的影音網站，其功能為收集各個類別的影音內容，並透過收集大量的影音內容，以提供用戶完整且多樣化的影音娛樂服務。 目前包括電信公司、網路公司、掌握娛樂內容的電視台等不同產業領域的業者都紛紛投入寬頻影音市場中，導致寬頻影音產業內的競爭越來越激烈，自2004年開始，台灣寬頻影音市場更發生一系列的併購行為，許多業者也開始提供影音部落格、線上下載電影等多元的加值性服務以尋求競爭上的優勢。由於在數位化匯流的趨勢之下，產業競爭環境的不確定性也隨之增加，就資源基礎理論的角度來看，企業的經營乃是持久而執著的努力，唯有不斷的累積資源，才能形成不敗的競爭優勢，因此，本研究透過資源基礎觀點來檢視企業所擁有的核心資源，瞭解目前寬頻影音匯聚網站所擁有的核心資源為何，這些核心資源給予寬頻影音匯聚網站哪些競爭上的利基，以及寬頻影音匯聚網站應如何在市場之中發展或拓展其核心資源以形成競爭上的優勢。 在上述的問題意識下，本研究運用文獻分析法與深度訪談法探索台灣寬頻影音產業之生態與產業環境，找出目前寬頻影音匯聚網站之核心資源與其資源特性，並配合市場面、通道面、網絡面、鏈局面與消費面這五個市場競爭構面的考量，以瞭解寬頻影音匯聚網站在市場中如何增強或拓展其核心資源以形成或維持其競爭優勢。 在結合文獻分析與寬頻影音業者的訪談結果後，本研究除了針對各研究案例業者給予實務建議外，研究結論認為寬頻影音匯聚網站的核心資源為相互組合的概念，市場領導者的共有特質便是掌握了「頻寬」、「內容」、「技術」、「資金」與「財務管理能力」等重要性資源，各業者在經營上都十分注重於「品牌名聲」、「影音壓縮與串流處理能力」與「團隊與業務運作能力」等資源與能力的培養，未來各業者可再進一步加強「人際網絡的連結與整合能力」與「行銷經驗與能力」這兩方面的資源，以增加自身在市場上的競爭力。 / Websites used to deliver audio or video services through broadband are getting popular due to the convergence of internet and audio/video services. The definition of video aggregated webcasters in this research is the broadband audio/video streaming website that is presented by portal site. Its function includes collection of all sorts of different audio/video contents and provides their consumers more diversified and completed audio/video services. Recently the webcasting industry has become very competitive since there are more and more investors from all different industries investing in this market, including telecommunication and internet company, and some entertainment leading television stations. Since 2004, a series of merger and amalgamation started to rise in webcasting market in Taiwan. In order to build up more competitive advantages, some operators have also started to introduce video blogs and some other valued-added services such as providing users to download online movies. Because of the digital convergence, the uncertainty of this competitive environment has relatively increased. From the resource-based theory's point of view, making durable and constant effort is the most important principle the enterprise operations follow. The only way to maintain extremely strong competitive advantages is to acquire and accumulate resources continuously. Thus, this research examines enterprises’ core resources according to resource-based theory and identifies what kind of core resources the video aggregated webcasters has so far, what these core resources can offer these webcasters in terms of competitive advantages, and how to further develop the core resources in order to gain more market shares within this industry. In order to discuss above-mentioned concerns, this research applies document analysis and in-depth interview to explore the webcasting industry in Taiwan and discover the core resources and its characteristics for video aggregated webcasters nowadays. In addition, this research discusses how video aggregated webcasters can enhance or further improve its core resources in order to build up it’s competitive advantages in 5 different competition aspects of market structure, route, network, chain and consumption. After combining document analysis and in-depth interview, apart from providing some practical recommendations based on the researched cases, this research demonstrates that combination concept is the core resource of video aggregated webcasters. The common characteristics for the market leaders are highly skilled at some significant resources such as bandwidth, content, technique, capital and financial management capability. Lots of enterprises tend to emphasis on promoting their brands and reputations, audio/video compression and streaming capability and team and business executive capability. In the future, the operators can improve their interpersonal network and marketing experience and competence in order to advance their competitive advantages in the market.

Syftet med denna uppsats är att beskriva hur styrkan i småföretags sociala och professionella nätverk påverkar valet av finansiell bootsrapping, med företagarens ursprung som betingad faktor. Målet med studien är att introducera och ge en generell översikt över orsakssambandet mellan de berörda koncepten. En undersökning genomfördes bland småföretag i Sverige för att identifiera det sociala och professionella nätverkets påverkan på finansiell bootstraping. I undersökningen antogs företagarens ursprung ha en modererande roll. Dessutom ingick en rad kontrollvariabler för att undersöka deras effekt på orsakssambandet. Sålunda ger det en djupare insikt om vilka underliggande individuella och organisatoriska attribut som påverkar företagares val av finansiell bootstrapping. En utökad kunskap för fenomenet finansiell bootstrapping kan ses som ett konkurrenskraftigt hjälpmedel vid egenföretagande. Framförallt blir det påtagligt för småföretagare som stöter på hinder i anskaffningen av externt finansiellt kapital. Denna uppsats baserades på 136 frågeformulär som returneras från småföretagare som är etablerade på den svenska marknaden. Medan resultatet bekräftar vikten av finansiell bootstrapping för småföretag, identifieras ursprungsskillnader i användningen av olika finansiella bootstrappingmetoder. Dessutom identifieras variationer i invandrare och inföddas användning av sociala och professionella nätverk. Vidare upptäcker vi att styrkan i småföretags nätverk har en positiv påverkan på finansiell bootstrapping. Däremot när ursprung antas ha en modererande effekt ges blandade resultat. Sålunda indikerar resultatet på att det finns vissa likheter i invandrare och infödda företagares finansieringsbeteende

自2007年國家通訊傳播委員會（NCC）發放六張無線寬頻接取執照（Wireless Broadband Access, WBA）後，至今台灣六家WiMAX營運商已全數開台，台灣WiMAX產業正式進入商轉營運階段。然而由於WiMAX為一新興產業，產業之遊戲規則仍待確立，加上其他4G等行動上網技術的競爭下，各家WiMAX營運商之背景與資源分部情形無法立即分出競爭勝負，還需端看營運商如何對自身資源作出適當的評估與利用，以發展合適之競爭策略，才能達到產業競爭優勢。 因此本研究從資源基礎理論的角度出發，透過個案研究法，以得到南區執照的威達雲端電訊進行研究，了解威達雲端在發展WiMAX產業上，對資源的運用。本研究擬探討之四個問題為：(1) 威達雲端電訊當初選擇進入WiMAX產業的評估與原因為何？ (2) 威達雲端電訊在發展WiMAX上的核心資源與資源缺口各為何？(3) 威達運端電訊在進入WiMAX此一新興產業時，如何針對本身資源的優劣勢發展出適當的競爭策略？(4) 威達雲端電訊相較於其他WiMAX營運商，有何競爭優勢？(5) LTE與WiMAX陣營在未來發展上各有何資源優勢，WiMAX營運商該如何面對LTE的挑戰？ 研究結果發現：(1) 威達雲端最大核心資源優勢為本身擁有大量內容及相關經驗、基礎顧客群，與光纖網路之布建。(2) 威達雲端主要資源缺口為資金、相關人才與電信發 展經驗與技術。(3) 威達雲端有效利用具延展性之資源，將資源做延伸與強化，進行多角化發展，推出新產品組合及服務，以達到綜效與擴大整體經濟規模。(4) 威達雲端進行策略聯盟等合作方式進行資源之補足，尤其是以吸取電信相關布建經驗與技術為主。(5) 相較於其他相關業者，威達雲端以較低成本提供WiMAX服務，並將WiMAX技術與其他資源結合，推出差異化之服務為其競爭之優勢。 / Since the National Communications Commission released six operating licenses of Wireless Broadband Access (WBA) in 2007, the six WiMAX operators in Taiwan have all completed deployment for commercial services by the end of 2010. However, as an emerging industry, WiMAX technology and its industry have not fully matured. Meanwhile, WiMAX is facing the rival fourth generation wireless technology . Under the circumstance, in order to create competitive advantages, WiMAX operators should lie primarily in the application of the bundle of valuable resources at the firm's disposal. Therefore, this paper, takes the Resource-Based Theory as the analysis structure, with reference to the case of licensed WiMAX operator “Vee Telecom Multimedia Co,” (or simply Vee) attempts to find out how the operator utilizes its core resource to carry out the competitive strategy. The purposes of this thesis include: (1) The reason why Vee chose to enter WiMAX industry; (2) The core resources and recourse gaps of Vee; (3) When entering the WiMAX industry, how Vee carry out the strategic deployment of its resources; (4) Compare to other WiMAX operators, what competitive advantages does Vee have; (5) What core resources do WiMAX and LTE operators have? How do WiMAX operators face the challenge of LTE technology? The results showed that (1) the core resources of Vee are contents, customer base, and the fiber network. (2) the resource gaps of Vee are funds, talent, experiences in telecommunications. (3) with the effective use of scalable resources, Vee extends and strengthens the resources to develop new products and services portfolio, in order to achieve synergies and increase economies of scale. (4) using strategic alliances and other cooperative approach to fill the resource gaps, especially the deployment experiences in telecommunications. (5) compared to other operators, Vee provides WiMAX services at a lower cost and offers differentiated services to gain its competitive advantage.

當佈局包括國家區位的選擇、進入策略的選擇與價值活動的安排時，藉由觀察多家企業價值鏈的全球佈局與協調性，本研究將探討：塑膠射出模具業，全球化佈局的「策略架構」與「佈局型態」兩大重心。實務意涵，將可提供塑膠射出模具業、其他相似利基或產業特性企業，業者在進行全球化佈局時的參考。 本研究從全球經營策略、國際化動機、資源優劣勢與策略聯盟、全球化佈局等相關文獻的探討開始，依據塑膠射出模具業的產業特性、企業的價值鏈來進行研究設計。藉由多家個案公司的訪談與次級資料整理，描述其企業全球化佈局發展的過程與型態、全球化佈局的策略思維；最後，再經過跨個案公司的比較與分析後，本研究有下列的發現： （一）塑膠射出模具業『全球化佈局的策略架構』 欲進入國際目標市場，企業應充分檢視「國際化動機」（主動面及被動面的因素）以及「資源優劣勢」（無形資源、實體資源及策略聯盟運用等因素），來決定其「全球化佈局」（國家區位的選擇、進入策略的選擇與價值活動的安排）。 （二）塑膠射出模具業『全球化佈局的型態』 企業進行全球化佈局，「國家區位」的選擇：包括主要區域（台灣、中國、美國），次要區域（日本、德國、英國、法國）以及其他區域。「進入策略」的選擇：包括內部活動，子公司，辦事處（含業務代表），投資型（合資、合併收購），策略聯盟（整合、聯盟、共同行銷、經銷貿易商）以及出口型等。「價值活動」的安排：包括行銷，專案管理，設計研發，原物料進貨，生產製造，策略性外包，試模成形，量測驗收，銷售，售後服務，塑膠射出以及噴塗組立等。 全球化佈局的競爭策略型態，可概括歸類為：高外國投資策略（企業價值活動的佈局是「地域分散」，然而價值活動的協調性「高」），簡單全球策略（企業價值活動的佈局「儘可能集中」於同一個國家來服務全世界，然而價值活動的協調性「高」）以及外銷策略（企業價值活動的佈局是「地域集中」，直接執行廣泛行銷）三種。 （三）塑膠射出模具業者『全球佈局的實務意涵』 業者全球經營之目的是為了「掌握新市場」時，則應將企業的下游價值活動（行銷、銷售與客戶服務等），以最適切的進入策略（銷售子公司、辦事處、投資、策略聯盟或出口等），建立在除了售價亦重視模具品質、交期與服務之北美（諸如美國）、歐洲（諸如德國）與東亞（諸如日本）等目標市場。 業者全球經營之目的是為了「獲取資源或低成本」時，則應將企業的上游價值活動（設計研發、原物料進貨、生產製造、策略性外包、試模成形及量測驗收等），以最適切的進入策略（子公司或投資等），建立在與台灣同文同種的中國大陸；未來，更可進而獲致地主國內需的新市場。 / Country selection, entry strategy and value-added activites are all key elements regarding successful global arrangement. By observing the global arrangements of firms with regard to value chain concept, this research emphasizes on probing into the strategic structure and phases of competititors' global arrangements within Plastic Injection Molds industry. In practice, this research provides reference materials concerning global arrangement to both competitors within Plastic Injection Molds industry and others with similar niches and industrial characteristics. At first, this research arranges related lectures regarding global strategy, motivations for globalization, strength and weakness of competence, strategic alliance. With the above basement, the article considers the characteristics of Plastic Injection Molds industry, and then determines the whole structure further. By reviewing the interviews of case companies and arranging secondary information, the research concretely describes the process and phases with regard to global arrangement, and the specific strategic structure when it comes to Plastic Injection Molds industry. After cross-comparing case companies, this article concludes the following finding: 1. The adopting strategic structure within Plastic Injection Molds industry when global arrangement is considered When companies attempt to enter their targeted international market, they ought to fully examine their motivations for globalization (both actively and passively), and strength&weakness of competence (factors such as strategy alliance, intangible and tangible resources) so as to determine their global arrangement. 2. The revealing phases whitn Plastic Injection Molds industry when global arrangement is considered When companies start their global arrangement, country selection includes the main area (Taiwan, China, and USA), secondary area (Japan, Germany, England and French) and other area; entry strategy selection includes internal activities, sub-companies, agencies (representative included), investing forms (such as joint venture, merge and acquisition), strategic alliance (integration, alliance, cross marketing, and consignee&trader) and exporting forms. Arrangement for value-added activities include marketing, project management, Research & Development, raw material procurement, production, mold outsourcing, molding, check and accept, sales, after service, injection molding, painting, and assembly. The revealing phases regarding global arrangement could be generally categorized into three types: High-Proportion Foreign Investment Strategy (value added activites seem to be both regional dispersed and well coordinated), Simple Global Strategy (value added activites are gathered within one country to serve the whole world's needs, also well coordinated), and Exporting Strategy (value added activities are gathered and Marketing & Sales are enforced extensively). 3. The practical meaning within Plastic Injection Molds industry when global arrangement is considered When the purpose of companies is to grasp new markets, they should adopt the most suitable entry strategy (such as sub company, agency, investment, strategic alliance, export) to build their downstream value-added activites (such as marketing, sales, and customer service) directly in the target market (such as USA in North America, Germany in Eurpoe, and Japan in East Asia) which takes account of price, quality, delivery, and service. When the purpose of companies is to gain resources or adopt low-cost strategy, they should adopt the most suitable entry strategy (such as sub company and investment) to build their upstream (Research & Development, raw material procurement, production, mold outsourcing, molding, and check and accept) in China so as to gain potential market.

Bakgrund: Identifiering av immateriella tillgångar har visat sig vara ett problemfyllt område både för företagen och andra utövare. Tidigare studier har visat på att en stor del av köpeskillingen fördelats till goodwill vilket delvis kan vara ett resultat av immateriella tillgångar inte identifieras i tillräcklig utsträckning. Det har även påpekats att det finns ett stort svängrum inom regelverket som tillåter mycket individuella bedömningar.   Syfte: Syftet är att undersöka om det finns skillnader mellan branscher på den svenska marknaden avseende noterade företags identifiering av immateriella tillgångar vid det första redovisningstillfället efter rörelse-förvärv och i så fall vad orsakerna kan vara. Vi vill även undersöka om det går att urskilja en branschpraxis för identifiering av tillgångar och fördelning av köpeskillingen. Genomförande: Både en kvalitativ och en kvantitativ undersökning har genomförts. Branschjämförelser har gjorts för genomförda rörelseförvärv på Stockholmsbörsen under perioden 2005 till 2011. Den kvalitativa undersökningen, har baserats på intervjuer med fyra värderingsexperter.   Resultat: Av undersökningen framgår att det finns skillnader för hur företagen fördelat köpeskillingen till de tre tillgångslagen immateriella tillgångar, goodwill och netto materiella tillgångar men att det är svårt att göra en koppling till branschpraxis. Från intervjuer har vi dock konstaterat att det sannolikt förekommer att företag följer varandra vilket kan förklara skillnader mellan branscher. Fördelningarna påverkas också i stor utsträckning av förvärvets väsentlighet i förhållande till företaget som helhet. / Background: Identification of intangible assets has proven to be a problematic area for both the companies and accountingproffessionals. Previous studies have shown that a large part of the purchase price was allocated to goodwill, which may partly be a result of intangible assets not being recognized sufficiently. It has also been pointed out that there is a wide range in the regulatory framework that allows a lot of individual assessments.   Aim: The aim is to examine whether there are differences between industries in the Swedish market for listed companies' identification of intangible assets at initial recognition for business combinations and, if so, what the reasons may be. We also want to investigate whether it is possible to discern an industry practice for the identification of assets and the allocation of the purchase price.   Completion: Both qualitative and quantitative research has been conducted. The quantitative part consists of industry comparisons of acquisitions on the Nasdaq OMX Stockholm listings Small, Mid, Large Cap during the period 2005 to 2011. The qualitative part is based on interviews with four valuation experts.   Results: The study shows that there are differences in how the companies divided the purchase price between the three asset classes intangible assets, goodwill and net tangible assets, but that it is difficult to make a connection to industry practice. From the interviews, we have found that it is likely that companies follow each other, which may explain the differences between industries. The distributions are also influenced largely by the acquisition materiality in relation to the company as a whole.

我國傳統產業的發展由早期台灣經濟的中流砥柱，歷經產業變革、環保意識抬頭打壓後，至今被戲稱為「夕陽產業」，主因為產品生命週期進入低毛利成熟期。大部分傳統產業廠家積極尋求多角化轉型以突破困境，但在無法抽離製造代工心態下，積極投入非核心相關領域，無非是落入另一紅海。目前支撐台灣主要經濟命脈產業仍以資訊科技業為主，傳統產業雖非主流，但改變製造心態，堅持投入核心技術研發仍能伺機尋求切入點。 然而，過去強調創新升級轉型的研究不勝枚舉，但鮮少以國內傳統產業模範廠商為個案進行完整詳細地分析，基於此點，本研究針對我國傳統產業廠商「多角化」進行研究，以企業核心資源為基礎，試圖以較為整體性的架構，探討其多角化之相關議題，期能對「傳統產業多角化」，提供一些實務上與學理上的貢獻。 本研究之研究問題有五：（1）傳統產業廠商多角化的動機為何？（2）傳統產業廠商如何進行多角化？（3）傳統產業廠商企業核心資源為何？（4）傳統產業廠商多角化過程中新產品開發流程為何？（5）傳統產業廠商多角化後的新創組織作法為何？ 透過深度訪談個案公司高階經理人，並配合相關次級資料蒐集與整理，進行彙整及分析之後，本研究獲得以下之主要結論：（1）企業核心資源中之個人專長能力的展現為多角化轉型基礎；（2）創新研發過程中，知識資源的累積是技術發展的原動力；（3）順暢的組織內部溝通有助於新產品或新事業的發展；（4）對新產品開發而言，技術資源的彈性運用與高度整合有利於發展新事業；（5）以創新研發為導向之企業與智慧財產權之管理具高度關聯性。 / The domestic conventional industries were the mainstay of Taiwan economics. Because of the transformation of industries and then suffered from the lift of environmental consciousness. It ultimately turned to be the so-called “Sunset Industries”. The root cause was the low margin profit in mature stage of product life cycle. Most of conventional industries firms strove to break through the hardship by diversification. Not to withdraw the ideology from OEM mindset, the conventional industry firms invested in non-core relevant businesses painstakingly. It was just trapped to another red sea. For the moment, the dominant anchor of Taiwan economics was information technologies not the conventional industries. Nevertheless, just switched the manufacturing viewpoint and persevered to the development of core technologies to look for the niche points. Although, the studies in the past focused on innovative upgrading transformation were too numerous and there was scarcely to portray the leading company elaborately in domestic conventional industries. Based on this concept, the thesis paid attention to the study of diversification of domestic conventional industries. Endeavor to apply the comprehensive framework which was founded on the core resources of enterprises and discussed the correlative issues of diversification. Looking forward to the diversification of conventional industries could facilitate the contributions in practical and theoretical domain. The study aimed to investigate the questions: (1) What were the motivations drove the conventional industry firms to diversify? (2) How the conventional industry firms to execute the diversification? (3) What were the core resources of conventional industry firms? (4) What was the procedure of new product development in conventional industry firms during the duration of diversification? (5) What were the practices to construct the new business unit after diversification in conventional industry firms? This study exerted the deep interview methodology of qualitative researches and secondary data analyses to rearrange. The preliminary research findings included: (1) The performance of individual capability in enterprise core resources was the foundation of diversification. (2) During the innovative R&D process, the accumulation of knowledge resource was the motivation of technology of development. (3) The fluent communication in organization was conducive to develop the new products or new businesses. (4) As far as the new product development was concerned, the flexible exertion and high integration of technology resources was favorable for integrating and exploring new businesses. (5) Innovative R&D oriented enterprises were in high connection with management of intellectual property rights.