Актуальность темы магистерской диссертации является важность и обязательность конвергенции международных стандартов бухгалтерского учета. Целью исследования является исследование важности МСФО и их огромную роль в развитии торговых отношении Китая и России. Задачи исследования определяются целью являются исследование важности МСФО; исследование ситуации международной конвергенции между китайскими и российскими стандартами бухгалтерского учета; исследование финансового положения группы Али-баба по МСФО и исследование МСФО для российских Startup-компаний. Научная новизна включает в себя 4 пункта: через причины появления, исторический фон, процесс развития МСФО исследована их важность и проанализирована их перспектива; проанализировано положение международной конвергенции бухгалтерского учета соответственно из трех аспектов международного уровня, Китая и России; исследованы данные известной китайской компании электронной коммерции Али-баба по МСФО, составлены выводы и даны предложения по операционным результатам и перспективам деятельности Али-баба, распространения ее опыта на другие корпорации и фирмы Китая и России; российские малые инновационные предприятия могут применять упрощенную финансовую отчетность, в соответствии с МСФО. Практическая значимость состоит в том, что результаты проведенного исследования могут быть использованы крупным и малым бизнесом для повышения конкурентоспособности и получения инвестиций для дальнейшего успешного развития. / The relevance of the topic of the master's thesis is the importance and mandatory convergence of international accounting standards. The purpose of the study is to study the importance of IFRS and their huge role in the development of trade relations between China and Russia. The objectives of the study are determined by the purpose are the study of the importance of IFRS; study of the situation of international convergence between Chinese and Russian accounting standards; study of the financial position of the Ali Baba group under IFRS and the study of IFRS for Russian Startup companies. The scientific novelty includes 4 points: through the reasons for their appearance, the historical background, the process of development of IFRS, their importance was investigated and their perspective was analyzed; analyzed the position of international convergence of accounting, respectively, of the three aspects of the international level, China and Russia; The data of the well-known Chinese e-commerce company Ali Baba in accordance with IFRS were investigated, conclusions were drawn up and proposals were made on the operational results and prospects of Ali Baba’s activities, spreading her experience to other corporations and firms from China and Russia Russian small innovative enterprises may apply simplified financial statements in accordance with IFRS. The practical significance lies in the fact that the results of the study can be used by large and small businesses to increase competitiveness and obtain investments for further successful development.

This thesis aims to investigate a digital, emerging business model, which just enjoys the highest attention in many industrial sectors. The industry 4.0 changes how original equipment manufacturers (OEMs) retain their competitiveness and offer innovative solutions to their customers. Therefore, this master thesis investigates the diverse opportunities of usage-based business models – namely Pay-per-X / Equipment-as-a-Service – from the perspective of a sensor-tech start-up. The company, which can act as a technical enabler for Pay-per-X, is located in Germany and has various markets leading machine and component manufacturers as customers. This projects’ goal is to get an in-depth understanding of the business model and how the company (with their technology) can participate in the market, which is estimated to have a size of 131.2m USD in 2025. Therefore, mainly qualitative research methods have been applied – however, quantitative sections enrich the analysis part of the thesis. Nine expert interviews were conducted, and a calculation tool was developed, which aims to easily convince OEMs of the new business models through modeling a business case, by incorporation of the most relevant parameters. Two use cases were analyzed in the fields of production machines and commercial vehicles. This is followed by a short excursus to a required Pay-per-X cloud software, where requirements were defined based on machine users’ needs. Based on these insights, a positioning strategy for the case company within this field is proposed later-on, which puts emphasis on how the firm can act as a technical enabler for Pay-per-X business models. / Syftet med denna avhandling är att undersöka en ny digital affärsmodell som just nu får stor uppmärksamhet inom många industrisektorer. Industri 4.0 förändrar hur tillverkare av originalutrustning behåller sin konkurrenskraft och erbjuder innovativa lösningar till sina kunder. Därför undersöker denna masteruppsats de olika möjligheterna med användningsbaserade affärsmodeller - nämligen Pay-per-X / Equipment-as-a-Service - ur ett startupföretag inom sensorteknik. Företaget, som kan fungera som en teknisk möjliggörare för Pay-per-X, är beläget i Tyskland och har olika marknadsledande maskin- och komponenttillverkare som kunder. Projektets mål är att få en djupgående förståelse för affärsmodellen och hur företaget (med sin teknik) kan delta på marknaden, som beräknas ha en storlek på 131,2 miljoner US-dollar år 2025. Därför har huvudsakligen kvalitativa forskningsmetoder tillämpats - men kvantitativa avsnitt berikar analysdelen av avhandlingen. Nio expertintervjuer genomfördes och ett beräkningsverktyg utvecklades, som syftar till att enkelt övertyga OEMs om de nya affärsmodellerna genom att modellera ett affärscase, genom att införliva de mest relevanta parametrarna. Två användningsfall analyserades inom områdena produktionsmaskiner och kommersiella fordon. Detta följs av en kort utflykt till en nödvändig Pay-per-X-molnmjukvara, där kraven definierades utifrån maskinanvändarnas behov. På grundval av dessa insikter föreslås senare en positioneringsstrategi för fallföretaget inom detta område, som lägger tonvikten på hur företaget kan fungera som en teknisk möjliggörare för Pay-per-X-affärsmodeller.

This thesis examines the optimal scheduling of a hydroelectric power plant with cascaded reservoirs each with multiple generating units under uncertainty after testing three linearization methods. These linearization methods are Successive Linear Programming, Piecewise Linear Approximations, and a Hybrid of the two together. There are two goals of this work. The first goal of this work aims to replace the nonconvex mixed-integer nonlinear program (MINLP) with a computationally efficient linearized mixed-integer linear program (MILP) that will be capable of finding a high quality solution, preferably the global optimum. The second goal is to implement a stochastic approach on the linearized method in a pseudo-rolling horizon method which keeps the ending time step fixed. Overall, the Hybrid method proved to be a viable replacement and performs well in the pseudo-rolling horizon tests. / Thesis / Master of Applied Science (MASc)

在資本主義盛行之今日，「公司治理」已成為舉世矚目之焦點。自從1997年亞洲爆發金融危機後，許多國際組織、非政府組織及亞洲經濟體投入大量的資源與時間研究此一議題，認為完善的公司治理是提昇企業策略能力及國際競爭力的最佳良方。在台灣，隨著資本主義盛行的浪潮，近二十年來產業轉型、高科技事業蓬勃發展的幕後功臣，除了政府主導科技研發計劃與租稅優惠及專案補助措施外，首推「創業投資業」；創業投資業之所以成為台灣高科技產業之推手，主要在於其「投資後管理」之積極性、策略性功能。根據經濟合作暨發展組織（OECD）於2002年所發表之研究報告顯示，創業投資業投資額佔GDP比率與該國公司治理績效之評比成正相關，由此可見創業投資業對提昇公司治理的貢獻。 本研究之目的在探討創業投資業於各投資階段，增進轉投資事業公司治理之最佳實務作法，期能提供我國創業投資業者參酌、運用，以發揮其對被投資公司積極、正面之監督控管功能，並符合公司治理的四個基本原則：公平性（Fairness）、透明性（Transparency）、課責性（Accountability）、責任性（Responsibility），建立二者間良性、穩定的溝通模式及信賴關係，讓創業投資業繼續為台灣產業競爭力加分。 「創業投資」（Venture Capital）又稱「風險投資」，而專為投資於高科技、高風險、具發展潛力且成長快速之事業所募集之資金，則為「創業投資基金」（Venture Capital Fund）。創業投資的投資模式是在高風險、高報酬的前提下，對具成長潛力的被投資公司提供中、長期資本及經營、資源、網絡的加值服務，協助投資標的快速成長，克服各項經營問題，申請上市櫃，以實現其高額之資本利得；因此，創業投資業與被投資公司間之投資關係，是建立在相互合作之互信基礎，互謀長期最大利益，而創業投資業最重視的則是，投資資金是否能順利回收及獲利，被投資公司的獲利是否有如預期、體制運作是否健全，進而進入資本市場，讓其所投入之資金有退出機制。 公司治理 (Corporate Governance) 這個議題是從美國發展出來的，當初國內學者對該名詞的翻譯不盡相同，有譯為「公司管理」、「公司治理」者；亦有譯為「公司監控」、「公司管控」者；在台灣統稱為「公司治理」，以兼顧管理、監控及自治、自律之功能。依據中華公司治理協會之定義：「公司治理是一種指導與管理的機制，以落實公司經營者責任為目的，在兼顧其他利害關係人利益下，藉由加強公司績效，保障股東權益」。 良好的公司治理必須符合四個原則，分別是公平性 (Fairness)、透明性 (Transparency)、課責性 (Accountability)以及責任性 (Responsibility)。公平性指的是對公司各投資人以及利益相關者予以公平合理的對待；透明性指公司財務以及其他相關資訊，必須適時適當地揭露；課責性指公司董事以及高階主管的角色與責任應該明確劃分；責任性則指公司應遵守法律以及社會期待的價值規範。 依據OECD公司治理原則之說明，良好的公司治理具有：提高經濟效率、降低資金成本、健全財務結構之基礎等功能。 在台灣，上市公司與大多數國家一樣，公司的所有權結構大都傾向於具有控制股東，而控制股東會透過金字塔結構、交叉持股與互為董事等方式而達到控制公司的目的，在此情況下，控制股東極可能透過利益輸送和掏空公司資產等方式，剝奪奪小股東的財富，並衍生道德危機與逆選擇的相關代理成本，而引發核心代理問題。 本研究發現創業投資業推動公司治理之誘因如下列： 一、期藉由灌輸經營團隊公司治理--「課責性」及「責任性」之基本原則，塑造正確之價值觀，建立企業長治久安之基礎。 二、強調公司治理--「公平性」之基本原則，保障少數股東之權益，維護創業投資業持有股權之股東權益及價值。 三、確信良好之公司治理會提昇轉投資事業之獲利能力及市場價值，同時增加創業投資業退出時所獲之資本利得。 本研究發現創業投資業評估轉投資事業公司治理之重點如下列： 一、轉投資事業之財會數據之正確性、可信賴度及資訊透明度、詳細度。 二、轉投資事業股東成員、股權結構及背景，及具實質影響力之股東特性。 三、轉投資事業董事會運作之情形，如：董事會成員、董事選任方式、董事會議題及會議進行模式。 四、轉投資事業經營團隊之商譽及誠信度，各項法令之遵循程度，公司章程之適法性及可執行程度。 五、董事會、董事長、總經理之權責劃分是否適當及課責性是否落實。 六、轉投資事業之會計制度是否建立且落實執行，以避免轉投資事業做假帳，並確保能按時提供財務報表。 本研究針對創業投資業推動創建期事業公司治理之方法建議如下： 一、建立企業主正規之「公司法制」觀念。 二、正視「公司章程」之法律地位及重要性。 三、導入「股份有限公司」之運作機制，建立「股東會」、「董事會」及「監察人」之基本功能及符合法令規定之決策模式。 四、建制符合「內部控制機制」之作業系統及程序。 本研究針對創業投資業推動擴充期事業公司治理之方法建議如下： 一、善用「公司章程」及「法令規章」解決「核心代理問題」。 二、強化「董事會」、「監察人」職能，推動「上市上櫃公司治理實務守則」。 本研究針對創業投資業推動成熟期事業公司治理之方法則建議由實踐股東行動主義著手；包括： 一、創投業於投資前，應確信公司治理之重要性，將投資標的推動公司治理之績效，納入投資組合考量。 二、執行投資後，創投業應經常與公司重要股東與經營階層充份溝通及於董事會、股東會中充份表達意見，以促使公司控制股東及經營階層重視少數股東之權益。 關鍵字：創業投資業、創建期、擴充期、成熟期、公司治理、核心代理問題、控制股東、公司章程、股東會、董事會、監察人 / According to the OECD research report released in 2002 that existed a positive relevant between the investment amount of venture capitalist to the GDP and the corporate governance performance in the most countries worldwide. The contribution of venture capitalist for the corporate governance is obviously numerous. The objectives of this thesis is intend to research venture capitalist how to enhance the investee corporate governance in the investees’ start-up, development, maturing stages practicably. Basing on this study, both of the venture capitalist and the investee can conduct a beneficial and stable communication manners and relationship. In Taiwan, most of the listing companies are same as the developed countries; the majority shareholders almost constitute the whole shareholders’ structure and possess the great majority voting rights. Under this circumstance, the majority shareholders instinctively intend to create the arms-in-length transactions to deprive the minority the shareholders’ benefits and wealth, and cause the core agent problems. The study was conducted by analysis, induction, and case study methodology covering three samples of venture capitalist. The results of this study are follows: 1.At the investees’ start-up stage, the measures of venture capitalist enhances corporate governance are listed as below: 1)Educating the business owner to establish the corporate legal concept. 2)Paying much attention about the article to follow the company law. 3)Introducing and following the company law’s operating structure, and establish the “shareholders”, “board of directors” and “supervisors” basic functions and decision model. 4)Establish the internal control system and procedures. 2. At the investees’ development stage, the measures of venture capitalist enhances corporate governance are listed as below: 1)Practicing the article and regulation to overcome the core agent problems. 2)Empowering the board of directors and supervisors function, and progressing the “Corporate Governance Best Practice Principles for TSEC/GTSM Listed Companies” in the investees business running. 3. At the investees’ maturing stage, the venture capitalist suggested to practice the shareholders activism; for example: taking the corporate governance performance into the investment evaluation. Key Words: venture capitalist, start-up stage, development stage, maturing stage, corporate governance, core agent problem, majority shareholders, article, shareholders’ meeting, the board of directors supervisor

Over the last decade, extensive research efforts have been placed on performance evaluation and the benefits of innovative CV applications. Findings indicate that CV technology can effectively mitigate the safety, mobility, and environmental challenges experienced on transportation networks. Most of research evaluated CV technology through simulation studies. However, a field study provides a more ideal method of assessing CV technology effectiveness. Therefore, a field study to obtain the actual effectiveness of CV technology was warranted, to validate previous findings, and to add to the body of knowledge surrounding this topic. This thesis presents both a field study and simulation evaluation of the effectiveness of CV smartphone technology on a 1.1 mile segment of State Road 121, containing five intersections, in Gainesville, Florida. Field observations were conducted using a CV application, developed by Connected Signals, Inc., that uses a smartphone application, called EnLighten, to communicate intersection information to driver’s smartphone, which serves as a vehicle on-board unit. Traffic operation and safety performance was evaluated using start-up lost time, discharge distribution model, and speed harmonization. Findings show that the CV smartphone technology improved intersection performance with a reduction in start-up lost time of approximately 86%. Additionally, driving safety improved with a reduction in speed variability by nearly 61% between vehicles in a specific lane for a 100% CV penetration rate. Cost analyses of deploying CV smartphone technology indicate that implementation may result in an average total economic cost savings associated with crashes of nearly $6.8 million at the study site, and approximately $5.6 billion statewide. Findings of the simulation evaluation revealed that the CV technology improved performance of intersections operating at a Level of Service (LOS) B or better, compared to lower operating levels. Operational performance improved at intersections operating at a LOS C with a 30% to 60% CV penetration rate.

本研究之目的在探索國內科技產業的發展過程中，科技公司創業及經營的過程裡，創投公司對科技公司之知識互動關係，探討創投公司在科技公司各經營階段所扮演的角色及功能，創投公司可以提供科技公司之附加價值，影響創投事業與科技公司知識互動之因素，以及創投公司對科技創新之影響。 　　創投公司與科技公司知識互動成功之因素，在於科技公司之知識及資源的需求，以及創投公司所具有之條件，依據上述個案分析發現，其主要關鍵因素如下： 　　1.創投公司之資金為科技公司迫切需要之財務外援。 　　2.經營團隊對資金募集陌生或沒信心。 　　3.認同創投公司之專業能力。 　　4.經營團隊缺乏專業經營管理經驗，對外部知識之依賴度高。 　　5.對創投公司之組織網絡資源（上游零組件材料、下游客戶、策略投資人、新技術來源等）依賴度高。 　　6.產業之成熟度低且變動幅度大，產業前景不明，經營團隊對外部知識之依賴度高。 　　7.企業轉型方向未定，對新產業不熟悉，需要創投公司協助。 　　8.科技公司與創投團隊彼此有深厚的互信基礎。 　　9.科技公司之經營團隊對投資環境陌生。 　　10.創投團隊具有協助科技公司企業重整成功的經驗。 　　11.創投公司掌握科技公司具影響力的股權及決策權。 　　12.創投公司瞭解新市場趨勢。 　　本研究分析歸納之研究發現如下： 　　一、創業經營互動構面 　　【研究發現一】：科技公司的種子期及創建期，創投公司扮演催生者及創業智囊的角色。 　　【研究發現二】：科技公司的成長期及擴張期，創投公司扮演資源提供者與仲介者的角色。 　　【研究發現三】：科技公司的成熟期，創投公司扮演股票上市推動者角色。 　　【研究發現四】：科技公司的重整期，創投公司扮演企業改造者角色。 　　【研究發現五】：產業組織網絡的綿密度，會影響創投公司之投資品質。 　　【研究發現六】：創投公司的投資金額會影響知識互動之程度。 　　【研究發現七】：僅資金投資的創投公司漸不受科技公司歡迎，具有附加價值的創投公司才有較多空間。 　　二、科技創新互動構面 　　【研究發現八】：創投公司主導資本效率，協助科技公司之技術創新，兩者合力推動經濟發展。 　　【研究發現九】：創新技術透過創業過程取得卓越財務報酬，為科技產業技術成長的動因。 　　【研究發現十】：科技背景的創投公司，較主動推動技術創業，為科技成長做先鋒，財務背景創投公司則傾向於協助經營為主，為科技成長做後援。 　　【研究發現十一】：技術創新的分散性及開放性，促使創投公司的存在與發展。 　　【研究發現十二】：科技知識與經營管理知識的模組化結合，促使新創科技公司與創投公司密切合作。 　　三、知識管理互動構面 　　【研究發現十三】：創投公司的產業網路知識及經營管理知識，對科技公司的協助，優於創投公司之金融資本之效益。 　　【研究發現十四】：產業成熟度越低，創投公司與科技公司之知識互動越緊密。 　　【研究發現十五】：技術導向的技術領先公司，與創投公司之知識互動程度越低。 / The objectives of this thesis intend to explore the knowledge interactive relationship between the venture capitalist and technology industries as well as the key success factors (KSFs) to initiate the interactive basis. Based on the knowledge interactive relationship, this study presents : the roles and functions of the venture capitalist during different business stages, the added-value that the venture capitalist provided, the key factors influencing the interactive relationship, and the changes in technology and innovation as influenced by the venture capitalist. 　　The key success factors initiating the interactive relationship between the venture capitalist and technology industries are the technology company's demand in knowledge and resources as well as the knowledge and resources that the venture capitalist can provided. 　　This study was conducted by using case study methodology covering four samples of high-tech companies and two venture capitalists. The results of this study are as follows: 　　1. During the seed and start-up stages of technological companies, the venture capitalist acts as the promoter and start-up consultant. 　　2. During the growth and development stages of technological companies, the venture capitalist acts as the resource-provider and coordinator. 　　3. During the late stage of technological companies, the venture capitalist acts as the IPO promoter. 　　4. During the re-orgnization stage of technological companies, the venture capitalist acts as the re-structurer. 　　5. The industrial network of the venture capitalist will influence the company's investment performance. 　　6. The investment amount will influence the knowledge interactive intensive of the venture capitalist. 　　7. The venture capitalist only affords capital but without knowledge have been worked difficult. Only the venture capitalists with smart-money and value-added will have development space. 　　8. The venture capitalist leads the capital efficiency and the technical companies lead the technology innovation. Both of them promote the development of economics. 　　9. Start-up new companies with innovative technologies to purchase excellent financial reward are the motive factor of technology development. 　　10. The venture capitalists with technical background will more actively promote the innovative technologies start-up. The venture capitalists with financial background will focus on the management of the investee. 　　11. The diversity of technology innovation builds up the development space basis of the venture capitalists. 　　12. The modularization of the technical innovation and business management is the key factor in pushing the knowledge interactive between technical companies and venture capitalists. 　　13. The industrial network and management knowledge contributions of the venture capitalists are more than the contributions of the capital benefit. 　　14. The more amorphous of the industry, the more knowledge interactive activities between the technical companies and the venture capitalists. 　　15. The more technical-oriented companies, the less knowledge interactive activities between the technical companies and the venture capitalists.

Avhandlingens syfte är att beskriva och analysera arbetets betydelse i starta eget–bidragsföretagares liv. Material har samlats in dels genom en omfattande enkätstudie som omfattar hela populationen nuvarande och tidigare företagare från 1995 i Östergötlands län, dels genom en serie livsberättelseorienterade intervjuer med ett urval aktiva respektive före detta företagare med fokus på deras inställning till arbete. Resultaten visar bland annat att etableringsmotiven ofta utgår främst från strukturer och omständigheter utanför individen och att dennes handlande när det gäller att starta eget i mycket bygger på ett oreflekterat förhållningssätt. Analyserna lyfter också fram de identitetsskapande aspekterna av arbete och visar att den del av identiteten som är knuten till arbete i många fall mycket starkt påverkar eller omformar övriga identitetsaspekter. SeB-företagarna kan betraktas som ”nödvändighetsentreprenörer” då de skapar nya arbetstillfällen åt sig själva. Bland nuvarande företagare anser drygt hälften att deras liv tagit en positiv riktning. De mest negativa återfinns i gruppen tidigare SeB-företagare, av vilka drygt en tredjedel anser att deras liv tagit en negativ riktning. Bland fördelarna med företagande framhålls av de studerade personerna framför allt möjligheten till en upplevd egenkontroll i arbetet. Nackdelar som betonas är ekonomisk oro, kompetensbrist och brist på sociala relationer. / The thesis aims to describe and analyze the importance of work for those who start up in business through the active labour market programme – the start-up grant entrepreneur. The material was collected partly through an extensive questionnaire study covering the entire population of current and former entrepreneurs in subsidized enterprises from 1995 in Östergötland, Sweden, and partly by a series of life story-oriented interviews about attitudes to work with a sample of active or former entrepreneurs. The results show, inter alia, that the establishment motives are often essentially based on the structure and circumstances beyond the individual and that his/her actions in terms of starting their own business are largely based on a non reflective approach. The analysis also highlights the identity-building aspects of work and shows that in many cases the part of one’s identity that is associated with work significantly affects other identity issues. Start-up entrepreneurs can be regarded as ”necessity entrepreneurs” when they create new jobs for themselves. Among the current workers, just over half believe that their lives have taken a positive direction. The most negative is the group of former start-up entrepreneurs, in which just over one third indicate that their lives have taken a negative direction. The benefits of entrepreneurship highlighted by the studied subjects include the possibility of a perceived self-monitoring at work. Disadvantages indicated by the same people include economic concerns, skills shortages and lack of social relationships.

This diploma paper contains a business plan for Jiří Hrubeš, which has been processed on the basis of theoretical and practical knowledge as the base for setting up his new business of cabinet-making, wood-carving and renovation and which is also supposed to serve as the basis for getting the needed start-up money support in the form of interest-free credit from support programme START. Being granted interest-free credit from the START programme, the hope for success of the project and its implementation in future is assured.

Die Grenzregionen rund um die Zentren Bratislava und Wien gehören zu den am schnellsten wachsenden Regionen in Europa - insbesondere die High-Tech-Industrie betreffend (www.contor-analyse.de). Ein Erfolgsfaktor für kommerziell erfolgreiche High-Tech (Start Up) Unternehmen ist die frühzeitige Identifikation von Nutzeranforderungen und Verkaufsargumenten bei Innovationen. Interdisziplinäre Teams, die technisch und kaufmännisch ausgebildete Arbeitskräfte beinhalten, stellen die Basis für unternehmerische Innovations-Erfolgsgeschichten dar. Im August 2011 ist ein Team aus Forschern der Technischen Universität Wien, der Wirtschaftsuniversität Wien, der Wirtschaftsuniversität Bratislava und des Inkubators INITS angetreten, High-Tech Unternehmen bei deren Markteintritt zu unterstützen und die universitäre Ausbildung von Interessierten an Innovationen im B2B High-Tech-Bereich zu adaptieren. Das Projekt Grenzüberschreitendes HiTECH Center wurde gestartet (Projektlaufzeit 08/2011 bis 12/2013, Förderprogramm ETC, creating the future: Programm zur grenzüberschreitenden Zusammenarbeit SLOWAKEI - ÖSTERREICH 2007-2013, www.hitechcentrum.eu). Zielsetzung war die Entwicklung einer Methodik für einen erfolgreichen Markteintritt in B2 B High-Tech-Märkten. Das Projekt wurde mit sieben Arbeitspaketen konzipiert. Arbeitspaket sechs betrifft eine Publikation der wichtigsten Lernergebnisse. Die vorliegende Arbeit stellt dieses Ergebnis dar und wurde erst durch eine Projektverlängerung bis November 2014 ermöglicht. Die Vorarbeiten zum Projekt und die erste Analysephase innerhalb der Projektlaufzeit zeigen eine Lücke an Forschungsergebnissen zum Thema "Marketing Testbed" und von vergleichbaren interdisziplinären Lehrveranstaltungen an österreichischen Universitäten. Existierende Marketing- und Innovationslehrgänge beschäftigen sich in überwiegender Zahl mit B2C Themen und sind nicht interdisziplinär. Trotz der geografischen Nähe der beiden Länder Österreich und Slowakei ist die zu geringe Transparenz der Märkte - und der damit verbundenen Chancen - derzeit eine Barriere für eine schnellere Entwicklung dieser grenzüberschreitenden Region. Weiters besteht über die Grenzen hinaus ein Mangel an interdisziplinär ausgebildetem Personal, das Marketingaufgaben der High-Tech-Anbieter effizient bearbeiten kann. Dem Projektteam stellten sich daher unter anderem folgende Fragen: Mit welcher Methodik können High-Tech Start Up Unternehmen in frühen Innovationsphasen unterstützt werden, um einen erfolgreichen Markteintritt zu schaffen? Wie stark beeinflusst die Thematik "Multidisziplinäre Kommunikation" den Prozess vom Innovationsimpuls zum Markteintritt? Wie können die Anforderungen der innovierenden High-Tech Firmen in die Universitätslehre integriert werden? Wie können interdisziplinäre Lehrformate - auch grenzüberschreitend - umgesetzt werden? Das Projektteam konnte im Rahmen der Projektlaufz eit ein erstes Regelwerk für Marketing Testbeds entwickeln und dieses Wissen bereits in wissenschaftlichen Arbeiten und ersten Implementierungen anwenden. Insgesamt wurden am Institut für Marketing Management in Wien acht Arbeiten von Studierenden fertiggestellt (davon zwei Dissertationen). An der WU Bratislava wurden 17 studentische Arbeiten abgeschlossen und sechs interdisziplinäre Projekte umgesetzt. Es fand ein intensive Wissensaustausch mit drei Synergieprojekten (INNOVMAT, DUO STARS, SMARTNET) statt und die Zwischenergebnisse des HiTECH Centrum Projekts waren die Basis für ein weiteres europäisches Projekt (Projekt REALITY, Programm ERASMUS MUNDUS). Das Hauptergebnis des Projekts liegt in der Bestätigung der Wichtigkeit der multidisziplinären Kommunikation in allen Bereichen vom Innovationsimpuls zum Markteintritt. Für eine nachhaltige Wirkung der Projektergebnisse wird die Gründung eines HiTECH Center Vereins sorgen, der sich mit den angestoßenen Forschungsthemen beschäftigt und High-Tech Start Ups in deren frühen Markteintrittsphasen unterstützt. (authors' abstract)

The master´s thesis deal with the thesis of a single-phase induction motor that is more and more used all over the world. Its aim is assembling the information about this type of motor and its calculation. The content of the first part is the theoretical analysis of a single-phase induction motor and acquirement ways of the stroke moment. Than the work contains a project of basic schema of the single-phase induction motor with an auxiliary phase. The practical part is devoted to an elaboration of demonstration example of the single-phase induction motor with concrete parameters calculation, its method was projected before. Than there is practising successived measuring on the motor of the same parameters made firm EMP s.r.o. Slavkov by Brno in this part. In the conclusion there is the evaluation of the whole process with reached results.