本研究主要探討企業處於不同的生命週期階段時，資本市場對於各期的無形資產投入會有不同的評價。本文用Anthony and Ramesh(1992)的方法，選定股利、銷貨成長、資本支出、公司成立年數、研發支出作為生命週期的判斷因子。以薛健宏(2005)修改吳安妮(2004)、Kaplan and Norton(2004)的架構，將平衡計分卡三個非財務構面對應各項無形資產，以人力資本、創新資本、流程資本、顧客資本各項投入作為無形資產投入研究項目，並以Ohlson(1995)的會計評價模式，觀察無形資產投入、人力資本、創新資本、流程資本、顧客資本對於公司評價是否具備攸關性。 實證結果發現，企業於生命週期初期對於各項無形資產的投入，對於資本市場而言都是具備價之攸關性的資訊。無形資產投入在成長與成熟期相比較時，並沒有顯著的差異，而企業於成長與成熟期投入無形資產相較於衰退期，資本市場皆有較高的評價。以創新資本而言，企業於成長期投入創新資本，資本市場的評價大於成熟期與衰退期，而成熟期評價也大於衰退期。以人力資本而言，企業於成長與成熟期投入人力資本，資本市場對於此項資訊的評價並沒有顯著差異，而成長期與成熟期相較於衰退期，皆有較高的評價。以流程資本而言，企業於成長期與成熟期間投入流程資本，資本市場並沒有顯著差異，而成長期與成熟期相較於衰退期，皆有較高的評價。以顧客資本而言，企業於成長期投入顧客資本與成熟期投入相比較，資本市場的評價並沒有顯著差異。而成長與成熟期投入顧客資本相較於衰退期，資本市場的評價皆較高。整體而言，企業於生命週期初期投入無形資產，資本市場皆給予較高的評價，而於企業生命週期晚期，無形資產投入的增加，資本市場並未給予較高的評價 / The purpose of this study is to explore whether the market values intangible asset investment of firm differently at different stage of life cycle. The stage of life cycle in which a firm belongs in determined by using Anthony and Ramesh(1992) model and is classified into growth, maturity and declining stage. This study uses Annie Wu(2004), Kaplan and Norton (2004) framework as amended by 薛健宏(2005) to partition the intangible asset into human capital, innovation capital, process capital and customer capital. Ohlson’s(1995) model is used to examine the relationship between the market valuation and each of the investment of total intangible asset, human capital, innovation capital, process capital and customer capital . The empirical results are as follow: 1. The information of total intangible asset investment at the growth stage is value relevant for capital market. 2. There is no difference between the market valuation of total intangible asset investment of growth stage and maturity stage. However, the market valuation is significant by different between the growth and maturity stage on the one side, and the declining stage on the other side. 3. The market valuation for the innovation capital investment at the growth stage is significant by higher than at the maturity and declining stage. The market valuation for the same investment at maturity stage is also higher than of the declining stage. 4. The market valuation for the human capital investment at the growth stage is the same as at the maturity stage. However, the market valuation for the human capital investment both at the growth stage and maturity stage are higher than at the declining stage.. 5. There is no difference between the market valuation of process capital investment at the growth stage and maturity stage. However, both the valuation at growth stage and maturity stage are higher than at the declining stage. 6. The market valuation to the customer capital investment at various stage is the same as for the process capital investment. An overall conclusion can be reached that market valuation for the investment in intangible asset at growth stage of business life cycle is higher than for the same investment at declining stage.

Basée sur l’hypothèse que le théâtre est susceptible d’intervenir sur le « vivre-ensemble » des hommes, cette étude prend la mesure du bouleversement à l’œuvre sur les scènes théâtrales françaises contemporaines pour définir théoriquement ses potentialités. À cette fin, elle construit des correspondances entre deux objets : le rapport acteurs-spectateurs à l’œuvre dans quinze spectacles contemporains (2005-2008) et certains textes philosophiques de Georges Bataille et Michel Foucault. De l’« archéologie du présent » de Naissance de la biopolitique au geste de la « dépense » de La Part maudite, les deux philosophies, qui se complètent l’une l’autre, s’inscrivent en réaction à un « vivre-ensemble » fondé sur l’utilité et le jeu des intérêts particuliers. L’étude analyse de façon répétée un élément constitutif d’un ou de plusieurs spectacles pour ensuite le corréler à un point spécifique des deux pensées a-dialectiques. La réflexion s’élabore en trois étapes : la scène, le spectateur, l’acteur. Au fur et à mesure, un théâtre prend forme, fondé sur la co-existence des contraires et dévolu à la communication, qui, un temps, rompt l’isolement des êtres séparés. En conclusion, l’étude dégage les effets de fragilisation auxquels ce théâtre soumettrait notre mode d’organisation politique. La thèse comprend en annexe dix-neuf entretiens avec les artistes des spectacles du corpus. / This research is based on the hypothesis that drama could potentially influence the « being together » among people. It measures the big change taking place in French contemporary theatres in order to define theoretically its capacities. The study aims at finding links between two notions : the actor-spectator relationship in fifteen contemporary performances (2005-2008) and philosophical texts by Georges Bataille and Michel Foucault. From the « archeology of the present » in Naissance de la biopolitique to the act of « spending » in La Part Maudite, these two philosophies which add one to the other stand as a reaction to a « being together » based on usefulness and the intervention of private interests. This study analyses repeatedly one element of one or several performances and correlates them to a specific point in the two a-dialectical thoughts. It has three parts : the stage, le spectator, the actor. A theatre gradually takes shape, based on the co-existence of opposites and dedicated to communication which puts an end to the isolation of separate beings for a while. At the end, the study highlights the fact that this theatre could undermine our political organisation. This thesis includes nineteen interviews with the artists from the performances of the corpus.

Purpose: The purpose of this research is to examine how Management Control Systems (MCS) impact Diversification Strategy Processes (DSP) in diversified firms. Method: A qualitative research method was used where five different profiled managers participated in the research. The interviews were semi-structured and secondary data were used together with the findings where secondary data was available. Thematic analysis was used throughout the data analysis. Conclusion: The results are inconclusive regarding the impact of the Belief, Interactive, and Diagnostic Controls on the Initiation, Searching, and Execution Stage of DSP. The findings are, however, consistent with the impact of Boundary Controls on the Initiation, Searching, and Execution Stage of DSP. Research Limitations: This research has not differentiated between different types of diversification strategies and their processes. Small, medium, and large firms have not been separated throughout the research. The sample size of the data collection was small, making the results not generalizable.

Thesis (MA)--Stellenbosch University, 2015. / ENGLISH ABSTRACT: In this thesis I attempted to analyse the four adaptations I created between 2004 and 2010. The first two products (texts and productions) were created in 2004 and 2005, while I was a student at the Stellenbosch University Drama Department. The third adaptation (text only) was created in 2007, while I was a freelance stage manager. In 2010, I collaborated with a choreographer for the first time to adapt a Shakespeare text into a dance theatre production. The process of adapting a text always starts with an interpretive reading. Extracting information and meaning from a text can also be referred to as ‘decoding’. In the process of creating the adaptation new meaning is written, or ‘encoded’, into the product that must in turn be decoded by the reader or audience member. A term for this decoding and encoding process that is often encountered in the field of video editing (an aspect of my current profession) is a ‘codec’. In video editing a codec is responsible for the decoding of a computer file into a video program that a viewer/audience can engage with, as well as the encoding of a video program into a file. Since I function as the ‘codec’ in these adaptation scenarios, I thought it appropriate to label my approach to the adaptation process, the ‘Conradie codec’. The aim of this reflexive study is to analyse my four adaptations, the processes as well as the products, in order to determine if such a codec truly exists. Research done in adaptation studies was presented in an attempt to define adaptation as both process and product – Linda Hutcheon’s A Theory of Adaptation was particularly useful. This created a framework for the study of each of the four adaptations in chronological order, according to the year in which they were created. The study also draws very generally on the principles of semiotics, especially with respect to the notion of coding. Firstly, the 2004 adaptation of Luigi Pirandello’s Six Characters in Search of an Author into Twintig akteurs op soek na ‘n [beter] Regisseur was analysed. This was followed by onsindroom (sic), an adaptation of August Strindberg’s A Dream Play. The third adaptation was iForest, which was created in 2007. This was an adaptation of (primarily) Eugene Ionesco’s The Killer. Lastly, the adaptation of Shakespeare’s Troilus and Cressida into When in Love… was studied. It was concluded that, while the ‘Conradie codec’ does exist and was applied in the creation of the four adaptations, its efficiency was limited – predominantly by time constraints. In all four the cases analysed the rehearsal process started when a complete draft of the adapted text was not yet finished. This put enormous pressure on the rehearsal process. While this is accepted when creating a workshop style production, more time is needed to develop the adaptation in order for it to be cohesive. By going through the process of analysing these four adaptations, the Conradie codec has been adapted (or updated) to version 2.0. / AFRIKAANSE OPSOMMING: In hierdie tesis het ek gepoog om my vier verwerkings tot op hede te analiseer. Die eerste twee produkte (tekste en produksies) was in 2004 en 2005 geskep terwyl ek ‘n student was. Die derde verwerking (slegs die teks) was in 2007 geskep terwyl ek ‘n vryskut verhoogbestuurder was. In 2010, het ek vir die eerste keer saam met ‘n choregraaf gewerk om ‘n Shakespeare teks te verwerk na ‘n dansteaterproduksie. Die verwerkingsproses van ‘n teks begin altyd met die lees van die teks op ‘n interpreterende wyse. Hierdie proses, om betekenis uit ‘n teks te ontgin, kan ook ‘dekodering’ genoem word. Tydens die verwerkingsproses word nuwe betekenis in die produk ingeskryf, of ‘geënkodeer’. Die leser of gehoorlid moet weer op hul beurt die nuwe produk dekodeer. Hierdie dekodering en enkodering word in videoredigering (‘n aspek van my huidige beroep) ‘n ‘codec’ genoem. In videoredigering is ‘n ‘codec’ verantwoordelik vir die dekodering vanaf ‘n rekenaarlêer na ‘n videoprogram wat deur iemand gekyk kan word, sowel as die enkodering vanaf ‘n videoprogram na ‘n leêr. Aangesien ek tydens die verwerkingsproses as die ‘codec’ funksioneer, het ek dit goed gedink om met die term die ‘Conradie codec’ vorendag te kom. Die doel van hierdie refleksiewe studie was om my vier verwerkings, die prosesse sowel as die produkte, te analiseer en sodoende te bepaal of so ‘n ‘codec’ wel bestaan. Navorsing op die gebied van verwerkings was voorgelê in ‘n poging om die konsep van verwerking as beide proses en produk te definieer – Linda Hutcheon se A Theory of Adaptation was ‘n nuttige bron gewees. Dit het gehelp om ‘n raamwerk vir die bestudering van elk van die vier verwerkings te skep – wat dan uitgevoer was in chronologiese volgorde. Die studie maak ook gebruik van die beginsels van semiotiek, in ‘n baie algemene wyse, veral ten opsigte van die begrip van kodering. Eerstens was die 2004 verwerking van Luigi Pirandello se Six Characters in search of an Author na Twintig akteurs op soek na ‘n [beter] Regisseur ontleed. Dit was gevolg deur onsindroom, ‘n verwerking van A Dream Play deur August Strindberg. iForest wat in 2007 geskep is, was ‘n verwerking van (hoofsaaklik) The Killer deur Eugene Ionesco. Laastens was die verwerking van Shakespeare se Troilus and Cressida na When in love… bestudeer. Die gevolgtrekking was dat daar iets soos die ‘Conradie codec’ bestaan en dat dit wel toegepas was in die skepping van die vier verwerkings. Die effektiwiteit daarvan was wel beperk – hoofsaaklik as gevolg van tydsbeperkings. In al vier die gevalle het die repetisieproses reeds begin voordat ‘n volledige weergawe van die teks voltooi was, wat enorme druk op die repetisieproses geplaas het. Terwyl dit aanvaarbaar is in die konteks van ‘n werkswinkelproduksie word meer tyd benodig vir die verwerking van ‘n teks om samehangend te wees. Deur die vier verwerkings te bestudeer, was die Conradie ‘codec’ self in die proses verwerk (of bygewerk) tot weergawe 2.0.

The interpretation and performance of literature is a theatre art in which literary texts are transformed into staged productions. Novelists, poets, playwrights, and essayists use the symbols of written language to create an imagined world for their readers; interpretative performers present their audiences with this world through symbols of both speech and movement. Hence the interpretation and performance of literature incorporates a wide range of literary and performance theory. Unfortunately, little is known about how literary texts can be communicated through symbolic movement. The purpose of this study, then, is to propose principles of stylized movement which would be useful to the interpretative performer of literature. To develop these principles, Martha Graham's choreographic use of classical tragedy was investigated. Using a decriptive methodology based on Aristotle's elements of tragedy, four of Graham's ballets were analyzed in view of their literary sources: Cave of the Heart from Euripides' Medea, Night Journey from Sophocles' Oedipus the King, Clytemnestra from Aeschylus' The Oresteia, and Cortege of Eagles from Euripides' Hecuba and The Trojan Woman. As a result of this investigation, five principles emerged. Stated as descriptions of Graham's work, the principles are: (1) rhetoric shapes the form, (2) movement vocabularies are created, (3) synecdochical movement is expanded over time, (4) stage properties assume multiple meanings through movement, and (5) costumes expose movement and indicate character. By using these principles as guidelines, the interpretative performer may understand, create, and utilize stylized movement that communicates the ideas, images, and actions inherent in the text being staged.

Biodiesel is rapidly growing as a fuel of interest due to the various advantages it has over conventional diesel fuel. While the pros – non-toxic, biodegradable, low green house gas emissions seem advantageous, the major issue that plagues the use of biodiesel is its cold weather operability. Biodiesel can present challenges in cold-weather operation, because certain of its constituent compounds can form precipitates in the fuel. These precipitates can cause undesired effects like plugging of fuel filters and deposits. This issue has been attributed to the presence of impurities (mostly saturated monoglycerides, di-glycerides, soap etc) in biodiesel and has been discussed in the literature. There is a move by users and standards associations to implement more stringent norms and quality control to avoid problems in the widespread use of biodiesel. This study involves ways to reduce MG’s in biodiesel by mitigating to a greater extent the possibility of side reactions (formation of soap). The effect of selective transesterification of oil as a function of alcohol, temperature and catalyst concentration was also studied. Although saturated MG’s with high melting points are a greater source of deposits, it can be hypothesized that the polymorphic nature of unsaturated Monoglycerides could also be contributing to cold flow issues. It is hence vital to make sure the biodiesel is free from all forms of monoglycerides. It was also seen that there is very little specificity of selection of fatty acid types in the transesterification reaction and that the amount and type of MGs present in the biodiesel is reflected by the relative amount of fatty acids types present in the oil. In biodiesel derived from Canola oil, a preponderance of monoolein was found for all runs. The initial runs carried out as a two stage process using the membrane followed by batch reactor gave very low MG concentrations, well below ASTM standards.

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Piñata: A Dark Comedy is a dark comedy written to explore what an audience is willing to laugh at and what remains when the laughter has finished. Set in a tavern, Piñata showcases the comedic on goings of a few young adults. Stephen enacts an extensive scheme to show Marcy that her boyfriend is no good for her. Stephen’s friend Wick attempts to cope with haunting trauma as his sister, Lily, does what she can to get Stephen’s attention. The characters navigate each others desires and needs through witty banter and outrageous stories. These comedic antics build in intensity until the play reaches a shocking climax. This moment thrusts the audience into a state of discomfort. The play is prefaced with a critical chapter that explores the way in which the play deals with its audience and how the play utilizes audience laughter. / February 2016

The objective of this study is to demonstrate the ability of riverstage tomography to estimate 2-D spatial distribution of hydraulic diffusivity (D) of Zhuoshui River alluvial fan, Taiwan, using groundwater level data from 65 wells and stream stage data from 5 gauging stations. In order to accomplish this objective, wavelet analysis is first conducted to investigate the temporal characteristics of groundwater level, precipitation, and stream stage. The results of the analysis show that variations of groundwater level and stream stage are highly correlated over seasonal and annual periods while that between precipitation is less significant. Subsequently, spatial cross-correlation between seasonal variations of groundwater level and riverstage data is analyzed. It is found that the correlation contour map reflects the pattern of sediment distribution of the fan. This finding is further substantiated by the cross-correlation analysis using both noisy and noise-free groundwater and riverstage data of a synthetic aquifer, where aquifer heterogeneity is known exactly. The ability of riverstage tomography is then tested with these synthetic data sets to estimate D distribution. Finally, the riverstage tomography is applied to the alluvial fan. The results of the application reveal that the apex and southeast of the alluvial fan are regions with relatively high D and the D values gradually decrease toward the shoreline of the fan. In addition, D at northern alluvial fan is slightly larger than that at southern. These findings are consistent with the geologic evolution of this alluvial fan. (C) 2017 Elsevier B.V. All rights reserved.

Two proposed models will be used to help answer a long observed question in the dynamics of \textit{Manduca sexta} and its related parasitoid wasps-Why is there a large difference in diversity in hyperparasitoid species between tobacco and other related plants such as tomato? Two stage structured differential equation models are presented. The first is a single patch model to study the changes in dynamics that occur between hosts, parasitoids, and hyperparasitoids as the amount of nicotine in the plant increases. The second is a two patch model that allows hyperparasitoids to choose between patches that are nicotine negative (i.e. tomato plants) and nicotine positive (i.e. tobacco plants). Both models will be used to investigate how host nicotine sequestration may impact hyperparasitoid diversity.