二十一世紀是知識經濟世紀，知識已經從過去形而上、抽象的觀念，逐漸融入下層物質經濟的體系之中，而且知識也開始取代土地、勞力與資本等舊有生產要素，成為經濟體中最重要的生產要素。我們可以從產業價值活動分析中看出，真正能夠為企業帶來高額經濟利益與長久競爭優勢的都是含有豐富知識內涵的部分。Leadbeater在「知識經濟大未來」一書中提到當在消費知識時，我們並未擁有知識，知識的所有權（產權）仍是歸發明者所有，買方購買知識的行為反而像是複製或再生，知識非但不會因為使用而消失，反而是將知識散佈開來。 而在SIP（semiconductor Intellectual Property）產業中我們也可以觀察到同樣的現象，對於SIP的使用者（也就是買者）而言，他所買到的並不是SIP本身，而只是SIP使用的權力，對於買者而言，他們所要的是使用這個知識，而使用並不一定要擁有，而且行使這兩種不同的權利將要付出的代價（價錢）亦是差距極大的，於是，重複的利用這個SIP，不斷的複製及製造產品，對於SIP本身並不會耗損或消失，它將被重複使用到由於知識的折舊以及技術過時等問題發生之後淘汰。 由知識經濟蓬勃發展的趨勢看來，知識商品將會在未來扮演重要角色，但是對於此一主題的研究卻尚未受到重視，大部分的研究多探討的是知識資源或是知識管理等議題，對於知識型商品的特性、如何進行交易等問題都尚未有十分明確的回答，於是，本研究以最近最受注目的SIP產業為研究對象，針對知識型商品的交易模式與一般商品之間的差異以及知識的特質是否會對將亦造成影響，知識型的商品是否具有其獨特的操作條件進行研究。 經過研究之後本研究有以下幾點結論： 1. 知識生產者：企業內部必須配合以良好的知識管理流程，以便將知識商品「package」，進入知識市場買賣。 2. 同時可能是生產者及使用者的廠商：這一類廠商如IC設計公司、IDM公司、EDA公司等，其內部除了必須有良好的知識管理流程之外，還需搭配完善的資訊流通系統及內容完整的資料庫，以便不同的部門之間能夠方便的進行SIP的重複使用；企業文化也應大力提倡SIP的重複使用，鼓勵設計工程師多多使用SIP進行設計工作，讓企業內部真正落實SIP的重複使用。 3. 買賣過程：目前市場中買方雙方最大的問題即是「雙方無法對知識的價值產生共識」以及「資訊揭露」與「經驗財」這三個項目。由於「知識」無法試用，因此，在買賣的過程中會產生對價值的質疑，而買賣進行之後，由於賣者要將知識重複販賣，因此，不能夠讓第一位買者有機會將知識洩漏，或是將知識「偷走」的情形發生，因此，「知識的保護」在交易過程中扮演重要的角色。 4. 對買者而言，因為希望在買賣進行之前能夠先確定知識的價值，因此會希望賣方能夠透露部分的資訊給買方試用，雖然賣方不願，但是會透露少許的知識，不過即使如此，對於產品價值及功能的判定幫助仍是有限，因此，對於那些已經被使用過經過價值認證的SIP元件，自然使用起來才會比較安心，但相對而言，這些SIP的價格也會比較高。 5. 資訊揭露：利用中立的第三者，在交易中扮演防止資訊揭露過度的角色，是SIP市場中一個比較特別的情形，由於不希望買方得知所有的核心知識，藉由將知識分散的方式進行交易，來確保在交易能夠順利進行的前提之下，賣方仍能保有其SIP的技術知識不被剽竊。 6. 交易模式：本研究提出三種交易的模式，其背後的含意代表著希望藉由不同的交易方式來保護有價知識的適當揭露，以及不同的廠商類型也影響到交易模式的選擇。

There are various factors that accounting educators should consider when involved in accounting education. These include: A continuous changing business environment; A new generation of learners studying at universities; A lack of skills among learners; Accounting educators resisting changes in accounting education; and The requirements for continuing professional education. From the literature it seems that much research has been done in the field of accounting education, but that it did not find practical application in the classroom. It is therefore necessary to think creatively in order to find practical solutions for the challenges facing both lecturers and facilitators. In the study the following elements of the teaching-learning environment were identified: Learners; The lecturer/facilitator; The milieu; The subject content (including technical content and competencies); and the Teaching methodology. Each of these elements were investigated during the research in order to identify factors from literature that could be included in an improved teaching plan. As part of the plan (methodology) a board game "Commercium™" was developed to meet the requirements of the teaching-learning environment. The board game was evaluated by first year learners at the Potchefstroom Campus of the North-West University. The evaluation proved to be very positive. The learners indicated that technical skills, understanding of the roles of the accountant, soft skills as well as knowledge of the subject content improved as a result. What should especially be noted is their positive reaction due to the fact that the game simulated the business environment and linked theory to practice. They also enjoyed the social and group work aspects of the assignment. The learners further had a general positive attitude towards the game. The highest evaluated positive experiences were described as good, exciting and fresh. On the negative side words such as unhappy, uncomfortable and tensed were recorded. The learners were thus required to move outside their comfort zones. Learners were also required to summarise the project in one word. Two thirds of the remarks were positive, with the number one remark being the word "interesting". The largest negative comment was that the project was confusing at the start. This could, however, be addressed in future projects. In conclusion it can thus be said the Commercium™ game meets the requirements of an effective teaching-learning environment by providing an effective teaching methodology. Lecturers now have an empirically proven effective teaching tool for introductory accounting, based on research of the requirements of the teaching-learning environment. / Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2007.

Made available in DSpace on 2014-08-20T13:49:11Z (GMT). No. of bitstreams: 1 Mateus Salerno.pdf: 1458504 bytes, checksum: 0e08e1115f9e04fa165e087988d1fe9a (MD5) Previous issue date: 2013-02-21 / In recent decades, Brazil has experienced growing in the number of specialized agencies, service providers on physical and sports activities: gyms. It is believed that there are approximately 20,000 establishments in the country that offer various activities of gymnastics, weightlifting, dancing, water activities and martial arts, which absorb about 60% to 70% of Physical Education professionals entering the job market each year. Many of them still do not absorb trained professionals, such as provisioned, students and laymen. Very little is known about the portion that represents each of these groups within the workforce working in gyms. Moreover, we particularly do not have information on technical knowledge and professional update of these workers, two aspects that are essential to work satisfactory in these places. Thus, the present study aimed to evaluate the level of technical knowledge and professional development of professional gyms essential for planning and implementation of a physical training program for gym users in the city of Pelotas - RS. Descriptive, observational, cross-sectional study covering all professionals working in gyms of physical activity in the city. Data collection will be conducted using a pre-tested questionnaire and codified, including questions about demographic and socioeconomic conditions, on training, technical knowledge and professional development / Nas últimas décadas o Brasil tem apresentado um crescimento no número de organizações especializadas, prestadoras de serviços físico-esportivos: as chamadas academias de ginástica. Acredita-se que existam cerca de 20.000 estabelecimentos no país que oferecem diversas atividades entre ginásticas, musculação, danças, atividades aquáticas e artes marciais, que absorvem cerca de 60% a 70% dos profissionais de Educação Física que ingressam no mercado de trabalho por ano. Muitas delas ainda absorvem profissionais não formados, tais como provisionados, estudantes e leigos. Muito pouco se sabe sobre a parcela que cada um desses grupos representa dentro da mão de obra de trabalho nas academias. Além disso, e, principalmente, não se tem informações sobre o conhecimento desses profissionais sobre os conhecimentos técnicos e atualização profissional, fundamentais para o trabalho nesses locais. O presente estudo tem o objetivo de avaliar o nível de conhecimento técnico e a atualização profissional dos profissionais de academias de ginástica sobre informações essenciais ao planejamento e implementação de um programa de treinamento físico para os alunos das academias de ginástica da cidade de Pelotas RS. Trata-se de um estudo descritivo, observacional, de corte transversal contemplando todos os profissionais atuantes em academias de atividade física da cidade de Pelotas-RS. A coleta de dados será realizada através de questionário pré-testado e codificado, contendo questões referentes às condições demográficas e socioeconômicas; sobre formação, conhecimento técnico e atualização profissional

在實戰經驗中，創造價值的根基來自組織核心能力和組織知識流通，同時深受內外部技術知識網路互動機制的影響。從文獻和實際個案探討中發現幾項特徵： 一、技術知識特質專屬性程度低，影響企業技術知識網路傾向與外部結合，專屬性程度高則傾向與內部結合。技術知識外顯程度低而附著於人時，內部技術知識網路傾向集中；外顯程度文件化高時，內部技術知識網路則傾向分散。 二、內部技術知識網路分工精細，組織知識較多樣化，組織知識流通漸趨複雜，必須經由專案團隊的組成和跨疆界的連結，促進組織知識的流通。軟體產品開發團隊成員包括：結構工程師(Architect)、產品經理(PM)、研發工程師(RD))、測試工程師(QA)以及介面設計工程師(PC)。 三、內部技術網路跨疆界的連結，促進組織動態能耐的演進。內部技術知識網路依靠主要成員開創和維繫，同時為組織核心能力之形成，奠定發展根基。組織知識的流通，非常需要團隊跨層級、跨功能、跨疆界順暢無礙的運作。 四、內部技術知識網路連結機制有效的建立和運用，直接影響組織知識的吸收、創造、和蓄積。企業應相當著重溝通機制的設計和推動。如老手帶新手的師徒制、各種例行會議、技術交流會、超聯結式的空中飛人、進駐現場、內部學習網站，都是用心營造組織知識的吸收、創造、和蓄積的良好連結機制。 五、顧客知識成為技術知識重要來源，有助於組織知識吸引、創造和蓄積，強化組織能力。 六、在Internet時代，因應科技變化，發展網際網路化(Weblization)技術知識，融合擴張以建構專屬核心能力。讓顧客能力成為組織技術知識的來源。並能乘科技興起之勢(Free Energy)，創新商業模式，發揮善用組織知識，創造企業全新價值。

I bring together ethnographic interviews with deck officers, studies in actor-network theory, explicit and tacit knowledge theory, and performativity theory in this work. I prove that bridge technologies produce what are called mimeomorphic (repeatable with some variation) actions that contain no deck officer collective tacit knowledge. I argue that deck officer bridge watch situated actions are mostly polimorphic (actions can vary depending on social context), and these actions are in fact performatives (in an Austin sense) derived from a more oral than literate performance production process. These performatives constantly build the mariner's identity within the maritime deck officer community and their successful performatives give deck officers agency in the form of an oppositional view to deskilling. These same performative acts are the value of the mariner's experiential technological knowledge within the ship's bridge technology framework. / Ph. D.

Este trabalho versa sobre a tecnologia, atendo-se de modo particular, mas não exclusivo, a isso que no Brasil se chama de tecnologia social (TS). A tese que se buscará defender aqui é múltipla. Em primeiro lugar, ontológica e politicamente, sustentar-se-á que a tecnologia social é uma implementação não apenas tecnicamente legítima e autêntica, como social e ambientalmente urgente. Contudo, para que tal tipo de solução seja passível de ser desenvolvida, é necessário, de uma parte, que se desenvolvam conhecimentos científicos e engenheiris apropriados. Com isso, o segundo argumento, epistemológico, é que esses conhecimentos são passíveis de ser produzidos e que os mecanismos que podem tornar tal coisa possível não subvertem o ethos próprio da ciência ou da engenharia. De outra parte, TS e engenharia popular demandam também um perfil profissional específico, o do engenheiro educador (ou engenheiro popular). Essa é a terceira dimensão da tese que defendemos. Por fim, ontológica e existencialmente, proporemos que o caminho para superar o desencantamento substantivo do mundo (Weber), a entificação do Ser (em seu desvelamento tecnológico no qual nos encontramos presos, via enquadramento Heidegger), a ditadura da racionalidade instrumental (Horkheimer & Adorno) ou a autoprodução e o automatismo do desenvolvimento tecnológico (que nos aprisiona ou agencia quase que inapelavelmente Ellul) pode emergir precisamente de algo como a tecnologia social, por meio da incorporação dos valores e saberes populares à construção da realidade sociotécnica que decidimos nos dar. Esse quarto aspecto, nesses termos, reforça o primeiro, trazendo novos elementos para subsidiar-se o entendimento acerca da urgência, em nossos dias, de uma solução técnica como a tecnologia social. / This work discusses technology, giving special attention to this that is called social technology (ST) in Brazil. The thesis that is substantiated here is multiple. First, ontologically and politically, it will be argued that social technology is not only technically legitimate and authentic, but also socially and environmentally urgent. However, in order to be implementable, ST demands, on the one hand, specific engineering and scientific knowledge to be advanced. Thus, the second dimension of our thesis, epistemological, sustains the understanding that such knowledge can be produced and the mechanisms required to make such production possible do not corrupt the scientific or engineering ethos. On the other hand, ST and popular engineering also demand a specific professional profile, the educator engineer (or popular engineer). This is the third dimension of the argument we defend here. Finally, ontologically and existentially, it will be suggested that a way to overcome the substantial disenchantment of the world (Weber), the entification of Being (in its technological unveiling in which we found ourselves trapped, via enframing Heidegger), the dictatorship of instrumental rationality (Horkheimer and Adorno) or the self-production and automatism of technological development (Ellul) may precisely emerge from something like social technology. This would be so by dint of the incorporation of popular values and knowledge to the construction of the sociotechnical reality we decide to build. This fourth aspect, then, strengthens the first one, offering new supporting elements to the urgency claim associated with the development of ST in our days.

Made available in DSpace on 2016-04-25T18:39:56Z (GMT). No. of bitstreams: 1 SANDRO ROGERIO CAMARGO.pdf: 4771588 bytes, checksum: 803ce76024dc2e95a92f69ac35e35f5b (MD5) Previous issue date: 2006-05-29 / nenhum / This research had the objective of finding out in the teacher of the Accountancy Course of the State University of Ponta Grossa (UEPG) had had any kind of formation or previus preparation when they started their careers as university professors, as well as to identify the necessities for the formation of teachers. It also tried to obtain suggestions form former and presentday students and from the teachers themselves in order to identify ways of supplying theses necessities. The diagnosed necessities were then divided into three categories: a) formation necessities related to aspects of techinical knowledge; b) formation necessities related to didactic-pedagogical knowledge; and c) formation necessities related to behavioral aspects. This study is relevant and necessary because the professor is one of the mainprotagonists in the teaching-learning process and he/she often becomes a professor by chance, without any previous preparation, so that identifying the conditions in which he/she acquired his/her formation is the first step towards the implementation of actions for the pro-fessional development and the improvement of accountancy teaching. In order to accomplish this, the research was carried out as a case study, and data were collected in two stages. In the first stage, individual interviews with some professors were carried out and group interviews (focus group) were done with other professors. In the second stage, questionnaires were applied to former and presentday students of Accountancy. The study showed that tem out of eighteen (55,56%) of the enterviewed professors had had some kind of previous preparation for teaching at the university, but only one of them was prepared by UEPG. It also showed that, out of the ten that had some previous preparation, three had gotten acquainted withpedagogical aspects only throught the discipline Higher Education Methodology in specialization courses; two others, besids this discipline, had also had a curse in pedagogical formation for the Ensino Médio . Two professors had taken a specific course in University Methodology, besides the already mentioned discipline; one had concluded the Magistério Course, andanother one, who had graduated in History, stated he had received pedagogical training there. The two data collecting techniques showed that 66,67% of the interviwed professors needed formation in the behavioral aspect, 72,22% needed didactic-pedagogical formation, and 100% needed general formation. As for the suggestions obtaind from the interviews, those offered by the professors were evasive and generic, while the students s were more objective and speci-fic / Esta pesquisa procurou identificar se os professores do Curso de Ciências Contábeis da Universidade Estadual de Ponta Grossa tiveram algum tipo de formação ini-cial ou preparação prévia, para poderem iniciar suas carreiras como docentes do ensino superior, diagnosticar quais são as necessidades de formação dos professores, bem como, colher junto aos próprios professores e também aos acadêmicos e egressos do curso, as sugestões para suprir as necessidades identificadas. Para tanto, as necessidades diagnosticadas foram segregadas em três categorias: a) ne-cessidades de formação relacionadas à aspectos do conhecimento técnico; b) ne-cessidades de formação relacionadas à aspectos do conhecimento didático-pedagógico; e c) necessidades de formação relacionadas à aspectos comporta-mentais de cada professor. Este trabalho se fez necessário, à medida que o profes-sor representa um dos, senão o principal protagonista do processo de ensino-aprendizagem, sendo que muitas vezes se torna professor por acaso, sem adquirir ou a ele ser fornecida uma formação ou preparação prévia para ingressar na docên-cia, logo identificar como se deu sua formação, bem como, diagnosticar as necessi-dades de formação dos professores representam o primeiro passo para instituir ações de desenvolvimento profissional e consequentemente buscar a melhoria do ensino da Contabilidade. Desta maneira, a pesquisa caracterizou-se como um estu-do de caso, onde os dados foram coletados em duas etapas, sendo que na primeira, foram realizadas entrevistas individuais com alguns professores e entrevistas em grupo (focus group) com outros, e na segunda, foi aplicado um questionário aos acadêmicos e egressos do curso. Assim, ficou constatado que, dez entre dezoito (55,56%) dos professores investigados tiveram algum tipo de preparação prévia para iniciar na docência do ensino superior, sendo que, apenas um desses professores teve tal preparação ofertada pela UEPG, pois os demais assim a realizaram por ini-ciativa própria. Constatou-se também, que entre os dez professores que tiveram al-gum tipo de preparação prévia para iniciar a docência, três deles, tiveram contato com o aspecto pedagógico apenas na disciplina de Metodologia do Ensino Superior de cursos de Especialização, duas professoras além da disciplina citada, também concluíram curso de formação pedagógica destinado ao ensino médio, outras duas professoras, além da disciplina retro mencionada, também concluíram um curso es-pecífico em Metodologia do Ensino Superior, uma professora possui formação em nível médio, no extinto curso de Magistério e, um professor possui graduação no Curso de Licenciatura em História, onde afirmou receber formação pedagógica. Através de uma ou de outra técnica de coleta dos dados, utilizadas, constatou-se que referente ao aspecto relacionado ao conhecimento técnico, 66,67% dos profes-sores apresentaram necessidades de formação, no que diz respeito ao aspecto comportamental, 72,22% dos professores apresentaram necessidades de formação e, no que concerne ao aspecto didático-pedagógico, 100% dos professores apre-sentaram necessidades de formação. Quanto às sugestões oferecidas pelos pesqui-sados, percebeu-se que, de maneira geral as sugestões dos professores foram mais evasivas e genéricas, enquanto que, as sugestões apontadas pelos acadêmicos e egressos foram mais objetivas e específicas

Este trabalho versa sobre a tecnologia, atendo-se de modo particular, mas não exclusivo, a isso que no Brasil se chama de tecnologia social (TS). A tese que se buscará defender aqui é múltipla. Em primeiro lugar, ontológica e politicamente, sustentar-se-á que a tecnologia social é uma implementação não apenas tecnicamente legítima e autêntica, como social e ambientalmente urgente. Contudo, para que tal tipo de solução seja passível de ser desenvolvida, é necessário, de uma parte, que se desenvolvam conhecimentos científicos e engenheiris apropriados. Com isso, o segundo argumento, epistemológico, é que esses conhecimentos são passíveis de ser produzidos e que os mecanismos que podem tornar tal coisa possível não subvertem o ethos próprio da ciência ou da engenharia. De outra parte, TS e engenharia popular demandam também um perfil profissional específico, o do engenheiro educador (ou engenheiro popular). Essa é a terceira dimensão da tese que defendemos. Por fim, ontológica e existencialmente, proporemos que o caminho para superar o desencantamento substantivo do mundo (Weber), a entificação do Ser (em seu desvelamento tecnológico no qual nos encontramos presos, via enquadramento Heidegger), a ditadura da racionalidade instrumental (Horkheimer & Adorno) ou a autoprodução e o automatismo do desenvolvimento tecnológico (que nos aprisiona ou agencia quase que inapelavelmente Ellul) pode emergir precisamente de algo como a tecnologia social, por meio da incorporação dos valores e saberes populares à construção da realidade sociotécnica que decidimos nos dar. Esse quarto aspecto, nesses termos, reforça o primeiro, trazendo novos elementos para subsidiar-se o entendimento acerca da urgência, em nossos dias, de uma solução técnica como a tecnologia social. / This work discusses technology, giving special attention to this that is called social technology (ST) in Brazil. The thesis that is substantiated here is multiple. First, ontologically and politically, it will be argued that social technology is not only technically legitimate and authentic, but also socially and environmentally urgent. However, in order to be implementable, ST demands, on the one hand, specific engineering and scientific knowledge to be advanced. Thus, the second dimension of our thesis, epistemological, sustains the understanding that such knowledge can be produced and the mechanisms required to make such production possible do not corrupt the scientific or engineering ethos. On the other hand, ST and popular engineering also demand a specific professional profile, the educator engineer (or popular engineer). This is the third dimension of the argument we defend here. Finally, ontologically and existentially, it will be suggested that a way to overcome the substantial disenchantment of the world (Weber), the entification of Being (in its technological unveiling in which we found ourselves trapped, via enframing Heidegger), the dictatorship of instrumental rationality (Horkheimer and Adorno) or the self-production and automatism of technological development (Ellul) may precisely emerge from something like social technology. This would be so by dint of the incorporation of popular values and knowledge to the construction of the sociotechnical reality we decide to build. This fourth aspect, then, strengthens the first one, offering new supporting elements to the urgency claim associated with the development of ST in our days.

在當前競爭日益激烈的網際網路商業環境中，企業對能提升經營績效之創新管理方法與工具的需求更形殷切。尤其在資訊科技快速發展的推波助瀾下，各式新型商品與新穎服務的開發與提供，不但改變了傳統的供需關係，更使企業經營面臨必須全面檢討與不斷創新的壓力。故在知識經濟時代裏，組織的經營重心將是擺在創新上，而新產品的開發又是在創新上最具體的成果，雖然研究發展活動需要投入相當多的資源，但是卻是一個科技公司所依賴維持競爭力的一項企業活動。 　　基於此，故本論文將在知識創新和研發程序二者之間做相關性探討，而所選擇的專案案例是以企業應用軟體研發程序專案為基礎，從此基礎試著以知識創新活動內容的過程中和技術知識特質中，分析出屬於企業應用軟體產業的知識創新活動內容中的行為為何?以及技術知識特質和這些知識創新行為之間關聯性，進而提供以知識創新行為基礎，架構如何發展成功的研發程序模式，來提昇企業競爭力。 　　為了分析客觀起見，所選擇的應用軟體研發程序專案案例將有三種不同個案---1.個案一「ERP導入專案」，2.個案二「企業應用客製化軟體開發專案」，3.個案三「企業協同作業方法論專案」。而這三種不同個案有其三個不同類型---導入程序、客製化軟體開發程序、作業方法論程序。這些不同類型在分析軟體技術知識特質和知識創新活動行為之間關聯性，將試著找出共同點，進而得出本論文的研究發現。 　　從整個論文發展過程中，可知最主要是要發現在企業應用軟體研發程序下的軟體技術知識特質應該運用何種知識創新行為，並以此行為做為企業應用軟體產業在研發程序專案順利完成的成功因素。 / On competitive internet business environment, corporate need innovation management methodology and tool , in order to submit business performance urgently. Especially, sorts of new product and service provide content by information technology development submit rapidly, but also change traditional supply-demand concern, not only corporate business must face to discussing impress with continual innovation totally. On knowledge economic decade, it's important to innovate that organization business aimed, and new product development is physical result in innovation. Maybe R&D activity need input more resources, it is need business R&D activity that one technology corporate maintain competitive. 　　Based on the above mentioned, The text do relate discussion between knowledge innovation and R&D procedure. Its selected case is base on business application software R&D procedure project, with knowledge innovation activity and software technical knowledge nature by these cases, analysis what is its content with knowledge innovation for corporate application software industry, and what is relation between knowledge innovation activity and software technical knowledge nature, more, it design module how to develop success R&D procedure based on knowledge innovation in order to submit corporate competition. 　　Because of analysis seriously. The text select three sorts of cases: case1: ERP implementation project; case2: business application customized development software project; case3: business collaboration process methodology project. The text try to find common item with these different cases in order to obtain research discovery by analysis relation between knowledge innovation activity and software technical knowledge nature. 　　From the text development procedure, it mainly find which knowledge innovation content on software technical knowledge nature for business application software R&D procedure, and take these content to success factory for R&D project on business application software industry.

This work analyses producer‘s and service supplier‘s grounds of exoneration from liability for damage, caused by defective products and services. Author presents the conception of producer‘s and service supplier‘s exonerating grounds and designates their place in Lithuanian civil liability system. Thurthermore, work presents an explanation of relationship between circumstances exonerating from liability those of defective product producer and defective service supplier, also their relationship with other circumstances exonerating from civil liabity.