The pertinent investment in intangible assets is expected to lead to a firm's higher productivity and competitiveness. This study suggests that a restaurant firm should identify core intangible assets for its business, manage them systematically, and measure their value contribution. The essential thrust is to identify key intangible value resources and establish their measurement, which then helps measure the financial contribution of each intangible asset and make an investment decision on it. Thus, this study was purported to identify key organization-centric intangible value assets in the context of the casual dining restaurant industry, develop their measurement, and examine their contribution on a firm's market value. Findings will help improve understanding of what intangible assets are critical and apply the concept to a strategic and operational management. Based on an in-depth literature review covering a wide range of areas, the following six of the most widely agreed upon domains of organizational capital were identified: innovation capital, organizational process capital, organizational culture capital, organizational learning capital, information system capital, and intellectual property capital. This structure of the six most important domains of organizational capital was verified through subsequent interviews with five experts, the pilot test with ten experts, and three rounds of the Delphi survey. Seventeen sub-dimensions were identified through the literature review, interviews, the pilot test, and the Delphi study with professionals. This industry-specific categorical system helps a firm identify and manage various types of intangible resources more precisely and efficiently. Furthermore, it can enable restaurant management to clearly understand how to cope with different types of intangible resources and how to gather, create, use, share, and develop them more appropriately. The findings can be grouped into the following conclusions. Seventy measurement indicators were developed to measure a firm's organizational capitals. Unlike using subjective perceptual measurement scales, the measured values using the objective measurement scales are consistent regardless of time or people. Therefore, the financial value (or contribution) of each of the six organizational capitals can be estimated more precisely along with the data of firms' market value. / Ph. D.

Les fablabs sont des laboratoires de fabrication digitale composés de machines à commande numérique (imprimante 3D, découpe laser, etc.) propices à l’essor d’une forme de production locale à partir de l’information partagée sur des plateformes open source par des makers répartis à l’échelle mondiale. Ce modèle de fabrication distribuée s’est montré efficace dans le contexte de la pandémie, en ce sens qu’il a permis à ces acteurs de mettre en place des projets de collaboration pour élaborer et distribuer du matériel sanitaire tout en se conformant aux restrictions de mobilité imposées par les gouvernements pour limiter la propagation du virus. La visibilité ainsi gagnée par le making auprès du public et des institutions témoigne de la pertinence d’explorer le potentiel de ce modèle d’activité productive, attaché aux valeurs de collaboration plutôt qu’aux règles de la concurrence. Cette thèse propose une réflexion historique et ethnographique à ce sujet, à travers l’exemple des rapports de collaboration entamés au sein du réseau de fablabs au Pérou ainsi qu’entre ses membres et d’autres alliés stratégiques (les entrepreneurs) en vue de configurer « une nouvelle réalité industrielle en Amérique Latine ».

Se analizan los efectos de los determinantes de la remuneración laboral en el Perú durante los años 2014 al 2017. Para ello, se enfoca esta relación desde la perspectiva del capital humano. De acuerdo a estudios previos, la educación presenta efectos heterogéneos que dependen tanto de las características del individuo, así como su contexto; dicha relación suele ser modelada con una ecuación tipo Mincer (1974), la misma que será empleada para efectos de la presente investigación, aplicada al caso peruano. Los datos son obtenidos de la Encuesta Nacional de Hogares (ENAHO) y se recurre a un modelo de regresión de Efectos Fijos. Se encontró que, en el Perú, la educación puede tener un efecto heterogéneo sobre la remuneración laboral dependiendo en que sector económico se desempeñe el individuo (ceteris paribus): para un individuo que pasa de no tener nivel educativo a tener educación técnica completa se espera que este efecto sea de, aproximadamente, 97% si labora en el sector agropecuario-pesquero; alrededor de 177% si se desempeña en el sector manufacturas y 116% en el sector servicios. Este resultado apoya la idea de que el sector económico en el que desempeña el individuo es una fuente de heterogeneidad para los efectos de la educación sobre la remuneración laboral. / The effects of the determinants of salary in Peru are analyzed for the period 2014 – 2017. In this sense, this relationship is approached from the perspective of human capital. According to previous studies, education presents heterogeneous effects that depend both on the characteristics of the individual as well as their context. This relationship is usually modeled with an equation developed by Mincer (1974), the same one that will be used for the purposes of this investigation applied to the Peruvian case. The data employed in the econometric analysis was obtained from the National Household Survey (Encuesta Nacional de Hogares in spanish) and a regression model of Fixed Effects is used. It was found that, in Peru, education can have a heterogeneous effect on labor remuneration depending on which economic sector the individual performs (ceteris paribus): for an individual who goes from not having an educational level to having a complete technical education, the expected effect should be approximately 97% if he or she works in the agricultural-fishing sector, around 177% if he or she works in the manufacturing sector and around 116% if he or she works in the service sector. This result supports the idea that the economic sector in which the individual works is a source of heterogeneity for the effects of education on labor remuneration. / Trabajo de investigación

This study is framed in Bourdieu’s theory of capital, which asserts that the choices we make are usually designed to help us become better off economically; that economic capital is, to some degree, exchangeable with other types of capital (e.g., social and cultural); and that other types of capital can be exchanged for economic capital. The purpose of this study was to understand which forms of capital native English-speaking and native Spanish-speaking families believed they would acquire by choosing to participate in or not participate in Spanish dual language immersion. In this study I interviewed four native Spanish-speaking students who did not participate in dual language immersion, and their parents, and four native English-speaking students who did participate in dual language immersion, and their parents. I also conducted a focus group with the teachers of both the native Spanish and native English-speaking students. I found that the native English-speaking families perceived that they were able to use the dual language immersion program to gain many forms of capital. By contrast, the native Spanish-speaking families also perceived that they gained capital by not participating in the program, but not as much as if they had participated in dual language immersion. I suggest some ways to make participation in dual language immersion more equitable for all families.

京都大学 / 0048 / 新制・課程博士 / 博士(工学) / 甲第18968号 / 工博第4010号 / 新制||工||1618(附属図書館) / 31919 / 京都大学大学院工学研究科都市社会工学専攻 / (主査)教授 小林 潔司, 教授 川﨑 雅史, 准教授 松島 格也 / 学位規則第4条第1項該当 / Doctor of Philosophy (Engineering) / Kyoto University / DFAM

A research report submitted to the Faculty of Engineering and Built Environment, University of the Witwatersrand, in fulfilment of the requirements for the degree of Master of Science in Engineering specialising in Mineral Economics, Johannesburg 2018 / South Africa‘s economic growth has been declining since 2009. Mining contributes to economic growth in various ways, including foreign earnings and taxes. It contributes to the economy through direct, indirect and quasi taxes. Quasi taxes are near taxes that are imposed on mining projects in the national interests of protecting the environment and the social, cultural and economic needs of local communities. They have implications on tax design, they are often significant and are regulated by various Acts. They include contribution to local communities, foreign exchange control, environmental taxes, performance bonds and government equity in mining projects. Because of their implication on tax design and related aspects, the research was conducted to assess the extent which they contribute to the economic growth of South Africa, to assess how the country can enhance the effectiveness of quasi taxes on economic growth, to assess whether the country has a good mining tax regime, to assess their impact on mining investments decisions and planning. The research involved a literature survey for qualitative and quantitative data from various sources. These were various books, journals and others publications. It used an internet-based method of data collection and hard copies from various institutions, including libraries. Annual reports of three mining companies that are mining in South Africa and are listed on the Johannesburg Stock Exchange, were randomly sampled and assessed, to gain an understanding of the manner in which these taxes contribute to economic growth. The work also used a Discounted Cash Flow model to assess the impacts of quasi taxes on mine planning and mine investments. It further assessed the extent to which quasi taxes can be applied to the determinants of economic growth. The findings are that quasi taxes contributed 0,77 percent (%) in terms of mining exports earnings per unit of GDP created, between the years 2007 to 2016 and R2 billion to community development in the year 2015. It was found that transparency and lack of clarity are some of the impediments to the contribution of quasi taxes to economic growth. A good mining tax regime is required in order to reap maximum benefit from these taxes. The country must also use Community Engagement Plans to manage expectations, to explain the level of benefit from mining, for clarity and transparency between interested and affected parties. Quasi taxes affect mine planning and investment decisions. Quasi taxes must also be used for clustered and sustainable projects in the form of the Public Private Partnership approach, in line with the determinants of economic growth. / XL2019

米国のICT業界において、コーポレートベンチャーキャピタル(CVC)を活用したベンチャー企業との資本提携や、ベンチャー企業の買収によるR&Dの外部化は、事業開発上の標準的な手法として定着している。日本に於いても、近年大手企業によるCVCの設立が続くが、未だ米国程の成功を収めることのできた事例は少ない。本稿では、米国の先行研究を基にCVCの成功要因を抽出すると共に、日本のCVCの組織とパフォーマンスに関する実態調査を行い、米国CVCの成功要因が日本でも有効であるかどうかについて、分析を行った。 / In the US, IT companies used Open Innovation through Corporate Venture Capital (CVC) and M&A as a standard practice of corporate development to remain at the forefront of innovation. However in Japan, the number of successful CVC practices continues to be limited despite growing number of Japanese corporations launching a CVC practice. To explain this difference, this thesis first performed comprehensive review of US past researches regarding US CVC and sort out key success factors. Then, conducted a survey of Japanese CVC's organization profile and investment performance and undertook a statistical analysis to investigate whether US CVC's key success factors works in Japan. / 博士(技術・革新的経営) / Doctor of Philosophy in Technology and Innovative Management / 同志社大学 / Doshisha University

Teacher turnover in urban public schools has traditionally been associated with school destabilization and is considered adversarial to school improvement and reform efforts. However, the 2009 federal education reform initiative, Race to the Top, endorsed forced teacher turnover at the lowest performing schools as a strategy for recruiting teachers of greater human capital and commitment to student learning. Using qualitative case study methods, this dissertation explored whether teacher turnover affects school reform efforts, and if so, how, by studying teacher turnover at three urban public high schools in New England. The findings revealed that teacher turnover does affect school reform efforts. In two of the three cases studied, teacher turnover contributed to the churn of human capital and to the disruption of social capital. In both of these cases, school reform efforts were negatively affected. In the third case, the potential negative effects of teacher turnover were largely mitigated through advanced planning. The leadership team also demonstrated how carefully controlled internal turnover could be used to advance reform efforts.

This thesis explores three important topics spanning international asset pricing, empirical capital structure, U.S. politics, and corporate law: relationship-specific investment (RSI), contracting environment and financial performance; RSI, contracting environment and the choice of capital structure; and political value and SEC enforcement actions. Firms that engage in long-term bilateral relationships with their buyers or suppliers are usually required to make relationship-specific investments. We examine how the values of these long-term specific investments are affected by the quality of governmental contract enforcement. We find that firms in relationship-specific industries have higher valuations, measured by Tobin’s Q, when their countries of origin are able to strongly enforce contractual agreements. Our finding is robust to a variety of empirical specifications and regression methods. We also show that as legal quality improves, firms with relationship-specific investments exhibit lower operating performance, presumably due to risk or in order to motivate further investments from their stakeholders. Further analysis of the cross-section of stock returns supports a risk-based explanation. Firms in long-term bilateral relationships with their customers or suppliers are required to make relationship-specific investments in the form of physical equipment, human resources, specific production sites, or brand names. These dedicated assets are usually tied to a particular use or relationship and cannot be redeployed if the firm is liquidated. In the absence of legal enforcement, firms are required to limit their use of debt financing and, consequently, signal a reduced default risk to encourage investment by their contracting parties. Using a sample of 143,278 firm-year observations, and measures of industry-level relationship-specificity and the quality of legal enforcement across 57 countries, we find strong evidence that good quality contract enforcement mitigates the negative association between relationship-specificity and debt financing. The Securities and Exchange Commission (SEC) plays a central role in investigating potential violations of securities laws and initiating enforcement actions in the United States. We examine the association between political culture and political connections and the penalties imposed at the end of SEC enforcement actions. Our analysis is based on two key ideas. First, the political culture of a firm indicates its ethical boundaries and explains the propensity of misconduct across different domains, such as securities laws. Second, political connections signal a firm’s willingness to challenge SEC’s enforcement decisions. We find that the individual defendants associated with Republican firms are less likely to receive a bar or suspension penalty. This finding supports the notion that Republican managers are less likely to commit securities fraud since the Republican ideology stresses market discipline. Moreover, in line with prior research, our results show that political connections and firm size, as a proxy for bargaining power, also reduce penalties imposed in SEC enforcement actions. / Thesis / Doctor of Philosophy (PhD)

Thesis advisor: Vincent Cho / This individual case study is part of a larger group study examining how principals benefit from and shape professional capital to improve schools. Limited studies consider how the recruiting principal’s individual pathway may impact who they chose to recruit. Accordingly, this qualitative study examined the factors that influence educators to become principals and how these factors influence principals' decisions to recruit other potential candidates into the principalship. This study explored the professional journeys of eight school principals from one large urban school district in Massachusetts and how their principal pathways impacted their recruitment strategies. Findings revealed that building principals often credited their collegial relationship and interactions as playing an important role in their pathway to the principalship. Another finding from this study revealed that principals recruited potential leaders with the same qualifications or characteristics as themselves through the informal recruitment practices of tapping and their narrow definition of fit. Recommendations of this study suggest that districts should develop more formal social networks that ensure all educators have access to the necessary support and pipelines to consider the principal pathway. And, principals must reflect on their own principal pathway and potential bias to disrupt the cycle of recruiting a homophilous leadership workforce. / Thesis (EdD) — Boston College, 2022. / Submitted to: Boston College. Lynch School of Education. / Discipline: Educational Leadership and Higher Education.