Since continuously the companies in developed country always acquire the companies in emerging country in order to cost down or diversification. Under global competition, the emerging country becomes better and better. According to KPMG¡¦s data, the companies in emerging country acquire the developed country accelerated, especially product and natural resource are the largest goal; in the other hands, the multinational acquisitions are going down for two years. The amount of the company in emerging market acquires the company in developed country is 47 percentage of the amount the company in developed market acquires the company in emerging country. It¡¦s the highest statistic in KPMG since 2003. The study try to understand the strategy which the company in emerging market acquires the company in developed country as follows, what drove the decision to ¡§ go global¡¨, how did the company strike the balance between using foreign country management teams, and what is the challenge? How did the company accomplish integration and leverage synergies with overseas business? What advice would you give other emerging market companies on how to be successful in developed markets? The result show: the emerging market is seek to develop brand to international brand, avoid trade tax and get the core skill from oversea enterprise. Non-traditional buyer should accept the acquired company totally. In the beginning, the leader of oversea management team should be the executive officer from the acquired company to keep the loyal customers and reduce the rate of key men. To use the double brand strategy, the loyal customer could feel the innovation of R&D and set up the headquarter in oversea to let the customer feel the brand is new

本研究的進行，乃基於企業利於企業的延伸發展，並且國內金融相關產業的購併風潮正方興未艾的背景；因而為利於個案公司購併後的問題克服，進而達到整體企業整合與轉型的動機下；本研究乃從被併購公司的現況及產業結構、發展的關鍵成功因素與未來經營策略三方向進行分析，以期益於個案公司的整體營運與成長之目的。除此，本研究亦期經此個案研究，可提供學術探討與企業實務相關的參考，而利於購併的研究領域與營運方向之發展。 而為促使本研究的周延，乃從企業併購後整合觀念、策略管理、轉型與再造三方面進行文獻探討，藉以獲得正確的研究知識與並啟發基礎的研究觀念，進而奠立本研究的研究架構與實施步驟，以促研究的有序進行。 另外，基於本研究議題之敏感，且願意公開的購併企業家數甚少，再加上本研究主題乃我國目前經濟現實自然演變而產生，故本研究採取探索性的個案研究。而研究架構，乃以內外部分析、公司策略架構要求與轉型與整合策略三方面為主發展（參見下圖）。而研究方法，主要採行文獻探討與個案研究。 企業購併後整合轉型策略的議題，經本研究探討後，發現個案公司的產業，乃目前我國政府單位特許與關注的產業，故政府訂定許多監理措施與政策進行控管。而其商品與通路發展日益多樣化，且此產業亟需以資訊化作為競爭武器。 對於個案公司的分析，首先從個案公司設立背景、組織結構、業務範圍、經營要點、業務通路、營運目標與未來展望等基礎資料探討；次而對個案公司的市場地位、競爭環境、優劣勢進行分析；再者從個案公司的資訊策略與企業策略之契合進行研析；最後，則從個案公司的收購類型、Porter的價值鏈分析、波士頓矩陣、Porter的五力分析與一般策略、資源關係等進行個案公司的各種策略之分析。 最後，本研究提出如下的結論： 1.個案公司的併購型態乃屬救援型的“渥克爸爸”型收購。 2.個案公司從各種產業競爭分析而言，都屬於弱勢。 3.個案公司從資訊分析而言，需要強化與策略、業務的契合。 4.個案公司的資訊管理問題主要包括以技術為中心且彈性不夠、缺乏整體及標準架構之設計和實施，系統相互獨立而分裂，且介面不暢、資訊部門不易提供支援業務的品質。 本研究對個案公司提出如下的建議： 1.進行流程再造： 透過重新思考與再造完成組織流程的方式而實現重大改善 2.進行資訊再造： 而個案公司的資訊部門的努力層面，包括： •支援業務流程，提高業務營運效率； •支援管理和決策，保證資訊及資料對業務的可用性； •實現業務價值和競爭優勢。 至於，對未來研究的建議： 1.研究資料的增加，以助研究的進行與研究結果的比較。 2.研究方法的改進，以助研究結果與理論的證明。 3.研究方向的拓展，有助培養我國企業併購的發展觀念與因應能力，進而達成促進我國不良企業重建的目標。 / The background of the study was the approach of the acquiring & merging was growing up in the monetary industry. The motivation of the study was to help solving the problems, proceeding the integration & transform, and extending the operation for the case. The analysis architecture of the study based on 4 divisions: the operation of the case, the structure of the industry, the key successful factors of the case, and the future strategy of the case. Because the issue of the study was sensitive and the industry of the case was unique, the study approach was the case study. The suggestion of the study presented 2 directions: 1. To the case: The case had to develop the process reengineering and the information department reengineering. 2.To the future study: a. To increase the research data- to help comparing kinds of study results. b. To change the research method- to help verifying the theory and physical situations. c. To explore new research directions- to help building the concepts of the acquiring & merging for our business. To sum up, the study of contribution: 1. To the research : The study supplied the research base of the acquiring & merging. 2.To the physical operation: The study supplied the operating direction of the acquiring & merging.

U.S. Small Business Administration reports that small businesses are one of the pillars of the U.S. economy, providing employment, innovation, and productivity. However, these businesses are constantly faced with challenges resulting from limited resources and continuous technological advances. This qualitative multiple-case study was performed to explore the strategies that small business owners (SBOs) in Maryland use to acquire capital to sustain their businesses financially for more than 5 years. The study's framework, the strategic management theory, was applied to determine the most effective approaches for the small businesses. Face-to-face interviews with 6 recruited SBOs were performed. A qualitative thematic analysis was then used to analyze the interviews. The main strategies to sustain capital were to create a business plan focusing on long-term goals and invest in employee knowledge and skills. In the process of measuring success, participants mostly determined their success by their ability to acquire customers based on feedback and good service. The interviewees managed their cash by minimizing debt, maximizing the use of technology, and keeping track of cash flows. The SBOs also shared that the challenges in business were endured by staying debt-free, adjusting their strategies with the market changes, and conserving cash and expenses. Contributions to social change include helping small businesses sustain by leveraging strategic planning, management, and implementation in their businesses, thereby providing jobs and contributing to the overall economic vitality of the community.

L’objectif de cette thèse est d’étudier la fonction argumentale afin d’élaborer une méthode pour l’acquisition automatique des termes d’une manière pertinente et efficace. Nous avons d’abord discuté du profilage du corpus et de la constitution du corpus web pour le traitement automatique des langues. Ensuite, trois méthodes ont été développées en nous fondant sur les caractéristiques morphologiques des unités lexicales et la relation d’appropriation entre les prédicats appropriés et leurs arguments. La méthode distributionnelle a pour objet d’exploiter les structures prédicat-argument pour repérer les arguments de la classe sémantique donnée. La méthode morphosémantique est développée en se fondant sur les structures internes des unités lexicales en vue d’étendre la liste de termes. La méthode combinatoire qui associe les deux premières approches permet d’améliorer la pertinence du résultat. Finalement, nous avons développé une réflexion sur la particularité de la langue, la classe sémantique, la langue de spécialité et la récursivité de la langue dans la perspective du traitement automatique des langues. / This thesis aims to study the argumental function for finding an efficient method to automatically acquire the terms. We start with a discussion on the problematic of the corpus which is: what kind of corpus should we choose and how should we construct the web corpus. Then, three methods are developed which are based on the morphological characteristics of lexical units and the relation between the appropriate predicates and their arguments. The distributional method tries to exploit the predicate-argument structures for identifying the arguments of the given semantic class. The morph-semantic method is developed on the basis of the morphological characteristics of the lexical units in order to extend the list of terms. The mixed method which combines the two precedent approaches permit to improve the result. Finally, we try to develop a statement on the natural language character, on the semantic class, on the specialized language and on the recursive nature of language in the perspective of natural language processing.

Notre travail consiste à faire une grille de lecture de nos principaux pères fondateurs de l'économie politique, en l'occurrence, Aristote, A.Smith et K.Marx et ceci, à travers un historien français, F.Braudel, de ses outils conceptuels et de ses problématiques défendues, en particulier, son schéma de tripartition de l'économie, - la vie matérielle, l'économie de marché et le capitalisme -, dans son ouvrage «Civilisation Matérielle, Economie et Capitalisme XVe-XVIIIe siècle». Nous effectuons une sorte de relecture ou revisite braudélienne dans la source de l'économie politique et de ses trois principaux fondateurs cités ci-dessus. Nous cherchons à vérifier certaines interprétations sur les conceptions de l'«économie de marché» de nos trois auteurs de l'économie politique. L'essentiel de notre travail consiste à saisir la présence du lien entre l'économie et la morale sociale chez nos fondateurs de l'économie politique. / Our study is an reading grid of our main founders of political economy, Aristotle, and this A.Smith and K.Marx and this, through a French historian, F.Braudel, his conceptual tools and problematic issues, in particular, the tripartite of the Economy - Material life, Market economy and Capitalism – he has defended in his book "Material Civilization, Economy and Capitalism XVth-XVIIIth century." We perform a braudelian proofreading or revisits in the source of political economy and of its three main founders mentioned above. We try to verify certain interpretations of theirs concepts of "Market Economy". Our study focus on the relation between the Economics and the Social ethics in our founders of political economy.

Orientador: Yuzo Iano / Dissertação (mestrado) - Universidade Estadual de Campinas, Faculdade de Engenharia Eletrica e de Computação / Made available in DSpace on 2018-08-09T15:45:35Z (GMT). No. of bitstreams: 1 LaricoChavez_RogerFredy_M.pdf: 5399459 bytes, checksum: 98e285b0ab78aa02b5bde3944dc7d9d6 (MD5) Previous issue date: 2007 / Resumo: A biometria tem sido utilizada amplamente em segurança de sistemas automatizados. Neste trabalho propõe-se um sistema de reconhecimento pessoal baseado na biometria de íris. Essa escolha baseia-se no fato de que a íris fornece uma das melhores formas de biometria, atualmente. Tem-se como objetivo, estudar e melhorar os métodos existentes visando uma diminuição no tempo de processamento, na quantidade de memória requerida bem como na porcentagem de erros. A pesquisa mostra que o bloco mais lento corresponde ao da localização. O bloco que insere mais erros no processo de reconhecimento é o da captura de dados, isso porque a coleta de informações é feita por um dispositivo (câmera) em um ambiente onde muitos fatores transformam-se em fontes de erros. Os algoritmos de reconhecimento estudados visam uma percentagem de erro mínimo. Para o desenvolvimento de um algoritmo rápido visando o reconhecimento de íris, é necessária uma localização adequada da imagem, com pouca perda de informação. Neste trabalho, também se apresenta um algoritmo detalhado de localização rápida da textura da íris. Para isso, se utiliza um esquema de busca iterativa de centros e raios de círculos concêntricos bem como a aplicação de ruído gaussiano e a utilização de filtros medianos para se conseguir uma resposta confiável. Os resultados encontrados são comparados com algoritmos publicados na literatura e exaustivamente testados. O algoritmo proposto apresenta desempenho superior em comparação com outros em relação à velocidade de processamento assim como um incremento na exatidão de reconhecimento / Abstract: The biometric has been widely used in automated security systems. In this work we propose a biometrics personal identification system based on iris, due to its better biometrics parameters results. The purpose of this study is to improve existing methods aiming to decrease the processing time, the required storage memory and the error rate. Our research shows that the slowest operation is the segmentation of iris. Also, the block that adds more errors in the recognition process is the data capture, due to the fact it is made by a device (camera) in such environment that many factors can become source of errors. The studied recognition algorithms search for a minimum error percentage. In order to develop a fast algorithm for iris recognition we need a fine segmentation image, with a low loss of information. In this work, we also present a detailed algorithm for the fast segmentation of iris texture that was achieved using an iterative search for centers and radius of concentric circles, as well as the application of Gaussian noise and the utilization of median filters to get reliable results. The achieved results are evaluated and compared to the published algorithms. The algorithm presents a better performance with relation to processing speed as well as an improvement of the recognition precision / Mestrado / Telecomunicações e Telemática / Mestre em Engenharia Elétrica

En omvänd fusion definieras som det förfarande då ett moderbolag fusioneras in i sitt dotterbolag. Det eventuella inkråm som finns i moderbolaget tas vid fusionstillfället upp av dotterbolaget, medan de aktier moderbolaget innehar i dotterbolaget ges ut som fusionsvederlag till dess ägare. Per definition skiljer sig inte en omvänd fusion från en fusion där dotterbolaget absorberas in i sitt moderbolag. Dock är vägledning och litteratur kring området knapphändig vilket har lett till en spekulation om den omvända fusionen skall kunna anses strida mot det förvärvslåneförbud samt det förbud om att förvärva egna aktier som ställs upp i ABL. För att utröna de eventuella problem som kan uppstå vid en sådan fusion, krävs således en undersökning kring de skatte-, och redovisningsmässiga områden som berörs. Det faller sig således naturligt att utreda huruvida beskattning kan komma i fråga hos ett övertagande bolag, eller dess ägare, vid utgivande av ett fusionsvederlag bestående av de vid fusionen övertagna egna aktierna. Beskattningsunderlaget baseras på god redovisningssed och därmed redovisningen. Därför anser vi, för att åstadkomma en redovisningsmässig trygghet vid den omvända fusionen, att det bör påvisas vilken redovisningsmetod vid den omvända fusionen som skall användas. Vår utredning visar att den omvända fusionen är tillåten, samt att dotterbolaget aldrig innehar de aktier som utges som fusionsvederlag. Dock uppkommer vissa problem då rättsläget inte är helt klarlagt. Något som innebär att tolkningar av lagrum rörande fusioner uppräknade i ABL genomgående måste göras för att få fram ett resultat. En viktig tolkning är att uttrycket samtliga tillgångar inte innefattar aktier i det övertagande bolaget. Trots att många normgivare är aktiva inom redovisningen, har ingen av dessa gett någon rekommendation för redovisning av omvända fusioner. På grund av detta tolkar vi de källor vi har för att få fram det mest troliga tillvägagångssättet. Vi förespråkar att den så kallade koncernvärdemetoden tillämpas. Moderbolagets inkråm tas upp i dotterbolagets balans-, och resultaträkning. Detta ger en så rättvis redovisning som för tillfället är möjligt. Denna metod stöds också av IFRS 3. Eftersom rättsläget är osäkert och många luckor finns anser vi att det måste till ett införlivande i lagen av omvända fusioner. Vi trycker därmed på att den omvända fusionen skall regleras genom direktiv, rekommendation och råd. / A downstream merger is defined as a transaction where a parent company is merged into its subsidiary. The interior assets held by the parent company are transferred to the subsidiary in the merger, and the shares the parent company holds in the subsidiary is transferred to its owners as merger compensation. A downstream merger does not differ per definition from a merger where a subsidiary is merged into its parent company. Guidance and doctrine concerning this is scanty, therefore a speculation has arisen, whether the downstream merger complies with the prohibition to borrow money of a company to acquire it and the prohibition for a company to acquire its own shares, set up in the Swedish company act (ABL). To scrutinize the problems that can arise in such a merger, we need to study the tax- and accounting-topics that are concerned. It is therefore inherent to study if any taxation can arise for a t ransferringcompany, or its owners, when it gives a merger compensation consisting of the shares from the parent company. The taxation is based on the financial statements and a true and fair view. Thereby we need to show which accounting method to use. Our investigation shows that the downstream merger is in accordance with Swedish law, and that the parent company’s shares are not taken over by the subsidiary, though some problems arise since the rules of law are not clear. This means that interpretations of the company act generally has to be made to get a result. An important interpretation is that the expression “all their assets”, does not include shares in the overtaking company. Despite the fact that there are many active standard-setting powers, none of these has set any standard concerning downstream mergers. Also in this situation we have to interpret our sources to get the best procedure. We advocate a method where the values shown in the accounts of the group are used. With this the parent company’s interior assets is accounted for in the subsidiary’s balance sheet and income statement. This gives a balance sheet that is as neutral as possible. This method of accounting is also supported by IFRS3.

<p>En omvänd fusion definieras som det förfarande då ett moderbolag fusioneras in i sitt dotterbolag. Det eventuella inkråm som finns i moderbolaget tas vid fusionstillfället upp av dotterbolaget, medan de aktier moderbolaget innehar i dotterbolaget ges ut som fusionsvederlag till dess ägare. Per definition skiljer sig inte en omvänd fusion från en fusion där dotterbolaget absorberas in i sitt moderbolag. Dock är vägledning och litteratur kring området knapphändig vilket har lett till en spekulation om den omvända fusionen skall kunna anses strida mot det förvärvslåneförbud samt det förbud om att förvärva egna aktier som ställs upp i ABL. För att utröna de eventuella problem som kan uppstå vid en sådan fusion, krävs således en undersökning kring de skatte-, och redovisningsmässiga områden som berörs. Det faller sig således naturligt att utreda huruvida beskattning kan komma i fråga hos ett övertagande bolag, eller dess ägare, vid utgivande av ett fusionsvederlag bestående av de vid fusionen övertagna egna aktierna. Beskattningsunderlaget baseras på god redovisningssed och därmed redovisningen. Därför anser vi, för att åstadkomma en redovisningsmässig trygghet vid den omvända fusionen, att det bör påvisas vilken redovisningsmetod vid den omvända fusionen som skall användas.</p><p>Vår utredning visar att den omvända fusionen är tillåten, samt att dotterbolaget aldrig innehar de aktier som utges som fusionsvederlag. Dock uppkommer vissa problem då rättsläget inte är helt klarlagt. Något som innebär att tolkningar av lagrum rörande fusioner uppräknade i ABL genomgående måste göras för att få fram ett resultat. En viktig tolkning är att uttrycket samtliga tillgångar inte innefattar aktier i det övertagande bolaget.</p><p>Trots att många normgivare är aktiva inom redovisningen, har ingen av dessa gett någon rekommendation för redovisning av omvända fusioner. På grund av detta tolkar vi de källor vi har för att få fram det mest troliga tillvägagångssättet. Vi förespråkar att den så kallade koncernvärdemetoden tillämpas. Moderbolagets inkråm tas upp i dotterbolagets balans-, och resultaträkning. Detta ger en så rättvis redovisning som för tillfället är möjligt. Denna metod stöds också av IFRS 3. Eftersom rättsläget är osäkert och många luckor finns anser vi att det måste till ett införlivande i lagen av omvända fusioner. Vi trycker därmed på att den omvända fusionen skall regleras genom direktiv, rekommendation och råd.</p> / <p>A downstream merger is defined as a transaction where a parent company is merged into its subsidiary. The interior assets held by the parent company are transferred to the subsidiary in the merger, and the shares the parent company holds in the subsidiary is transferred to its owners as merger compensation. A downstream merger does not differ per definition from a merger where a subsidiary is merged into its parent company. Guidance and doctrine concerning this is scanty, therefore a speculation has arisen, whether the downstream merger complies with the prohibition to borrow money of a company to acquire it and the prohibition for a company to acquire its own shares, set up in the Swedish company act (ABL). To scrutinize the problems that can arise in such a merger, we need to study the tax- and accounting-topics that are concerned.</p><p>It is therefore inherent to study if any taxation can arise for a t ransferringcompany, or its owners, when it gives a merger compensation consisting of the shares from the parent company. The taxation is based on the financial statements and a true and fair view. Thereby we need to show which accounting method to use. Our investigation shows that the downstream merger is in accordance with Swedish law, and that the parent company’s shares are not taken over by the subsidiary, though some problems arise since the rules of law are not clear. This means that interpretations of the company act generally has to be made to get a result. An important interpretation is that the expression “all their assets”, does not include shares in the overtaking company.</p><p>Despite the fact that there are many active standard-setting powers, none of these has set any standard concerning downstream mergers. Also in this situation we have to interpret our sources to get the best procedure. We advocate a method where the values shown in the accounts of the group are used. With this the parent company’s interior assets is accounted for in the subsidiary’s balance sheet and income statement. This gives a balance sheet that is as neutral as possible. This method of accounting is also supported by IFRS3.</p>

En av de grundläggande rättigheterna som tillerkänns den enskilde är egendomsskyddet. Denna rättighet är stadgad i regeringsformen. Ingrepp i den enskildes egendomsskydd medges om det syftar till att tillgodose ett angeläget allmänt intresse samt om inskränkningen klarar det test på proportionalitet som skapats genom praxis. Kravet på förvärvstillstånd i jordförvärvslagen är en typ av ingrepp i den enskildes egendomsskydd. Att den enskilde inte fritt kan förfoga över sin egendom genom att sälja den till vem han vill utgör ett sådant ingrepp. För att ingreppet ska anses vara proportionerligt krävs det att enskild ersätts genom att staten löser in fastigheten till det pris som avtalats. Inlösen vägras om priset skulle betydligt överstiga egendomens värde. Det är länsstyrelsen som har bevisbörda på att priset betydligt överstiger egendomens marknadsvärde med hänsyn till dess avkastning och marknadsvärdet på andra nyttigheter, till exempel eventuell jakträtt. Staten, genom länsstyrelsen, kräver att köpare sedan tidigare äger mark inom området för att kunna erhålla förvärvstillstånd. Detta är av länsstyrelsen själv uppställt krav som inte tydligt framgår vid en genomläsning av tillståndslagstiftning. I denna uppsats presenteras vilka konsekvenser en sådan marknadsbegränsning får på frågan om värdering av fastighet vid inlösen. Frågan ställs huruvida länsstyrelsen agerar i enlighet med lagen när, vid vägrat förvärvstillstånd fastigheten ej löses in till det pris där även eventuell jakträtt åsätts det marknadsmässiga värde som bedöms på en marknad som ej är begränsad. Frågan besvaras i uppsatsens avslutande kommentarer. / One of the fundamental rights conferred on the individual is the property protection. This fundamental right is enacted in the Swedish Constitution (Regeringsformen). Interference with a person’s right to his own property is allowed if it aims to meet a public interest and if it passes the test of proportionality created through practice. The requirement for an authorization to acquire property according the Swedish Land Acquisition Act (Jordförvärvslagen) is a type of interference with a person`s right to his own property. When the individual cannot freely dispose over his property by selling it to whoever he wants, is an example on such interference. In order to such a procedure be considered proportionate it requires that the Government (through the County Administrative Board) remunerates the individual at the price the parties (seller and buyer) agreed on. The Government`s obligation to remunerate falls if the price would significantly exceed the property`s value. It is the County Administrative Board that has the burden of proof that the price significantly exceeds the property`s market value with respect to its return and the market value of other utilities, such as hunting rights. The County Administrative Board requires that buyers already own property in the area in order to obtain such approvals. This is by the Board itself set up requirement that is not apparent when studying the state of law. This paper presents the implications of such a market restriction on the question on the valuation of the property at redemption. The question is whether the County Administrative Board acts in accordance with the state of law when, after not allowing the acquisition, the property is not redeemed at the price where even possible hunting rights are assigned the market value as assessed in a market that is not limited. The question is answered in the final comments of this paper.

Teachers, while teaching, are facing to some sections of schoolwork which make serious problems to understand. The main task of this diploma thesis is solving the issue of organic chemistry on the field of Gymnasium. The pedagogical attitude was chosen for the selection of problem parts. New educational materials were purposed on the basis of gathered information and thanks to the research the efficiency of teaching the organic chemistry and its problematic parts should augment the undestanding of the problematic parts as well as the bettering of education. Theoretical part of the diploma thesis looks into the methodology of pedagogical research, curriculum documents, didactic methods and forms and literature exploration of defined problem parts of textbooks of organic chemisty for the high schools. Consequently, the practical part exposes results of the performed pedagogical research and the analyse of schoolbooks. Including noticed facts, the main output of the dissertation is the package of the new educational materials and various methods of education focused on the specific parts of the curriculum of organic chemistry, specificaly the set of the new instructional backgrounds solving the circumstances of organical chemistry. These educational materials and the proposed methods of education were also...