Abstract While reviewing the global economy in the year 2008, the violent vibration of the raw material cost and the subprime mortgage issue, both resulted in financial Tsunami, and the negative effects are extending gradually. While facing the severe global financial crisis and the unpredictable economic situation in the future, many companies on one hand, reduce capital expenditure, and decrease inventory to ensure long-term business operation, on the other hand, they also look for new markets, new business model, and new business strategy to create new aspects in a global competition. While encountering the severest financial Tsunami, the Taiwanese electronics industry worries about their future. Therefore, this thesis is trying to take company A, whose main business is customization products, as a study case; and by studying the business strategies of company A, we expect to provide a successful reference model for Taiwanese electronics industry. The conclusions of the thesis are as below: The competitive advantages of company A are: 1. Maintaining long-term companionship and cooperation with the 1st Tier NB customers. 2. the excellent ability of product diversification and customization. 3. Flexibility on manufacturing. 4. Continued creative way of thinking. 5. Big Customers of diversification. 6. diversification of products creates 3 growing S curves. 7. Maintaining long-term cooperation with chipset venders, EMS factories and banks. Profiting elements of company A on successful business operation: 1. reinforcing the strategic advantage of the diversified products. 2. strategic lowering on profit. 3. Developing more customers of different fields. 4. Continue to maintain long-term cooperation with chipset companies and NB customers. Business strategy of company A on sustained competitive business model: 1. Products and Markets: a. strategy: developing products on diversification. b. Aiming at the target market on diversified operation. 2. Manufacturing: strategy of outsourcing production, the outsourcing factories need to possess the advantages as below: high producing ability, high quality, convenient local service, logistics management and flexibility. 3. Marketing/Service: a. providing the customer a ¡§total solution¡¨, i.e. one-stop shopping service. b. Cooperative design, development, and customization with the customer 4. Research and Development: Proceeding design and R&D, aiming at the future developing trend and demands of the customers and IC companies. 5. Financing the Company a. never lose money in doing business. b. Not investing factories. c. Control on customer¡¦s A/R. d. Keep cash flow positive. 6. International Expansion: Following the customers¡¦ steps, aiming at development of globalization. Key words: customization, business strategy, competitive advantage, diversification

In 1950, JUSE invited Dr. Deming, the father of the third industrial revolution, to give a lecture in Japan and he brought up using P-D-C-A to enhance quality in every field. Thereafter, the issue of quality management has become an important part in process control. As an extension of time, flaws and deficiencies are found and revised repeatedly in the original process. After the process becomes more and more complicated and troublesome, not only the effectiveness loses but also the mismanagement always occurs. In such situation, quality management loses its spirit and goal completely. The development of automobile industry in Taiwan has been more than fifty years. Auto manufacturer has promoted the sales of Taiwan car to mainland China successfully and advanced to the world. Auto electronic products manufacturer provides auto manufacturers the electronic products and installation services. Facing outer competition and cooperation manufacture¡¦s requisition for enhancing service quality, it has to made effort to enhance the quality management. However, lots of administrative works which are increased in order to improve the processes of inspection. And many documents of quality inspection increase the complication of procedure and invisible costs such as time and manpower. This study obtains the spirit and goal of quality management via an architecture-oriented auto electronic products manufacturing quality management model (AOAEPMQMM) which uses the structure-behavior coalescence (SBC) methodology. AOAEPMQMM constructs the architecture of quality management by using architecture hierarchy diagram, framework diagram, component operation diagram, component connection diagram, structure-behavior coalescence diagram, and interaction flow diagram. Advantages of AOAEPMQMM are: 1) every staff in company easily understand and react to the relatedness of every unit and corresponding information, 2) achieving organization flattening by reducing unit stratum in quality management and cutting down the nonessential manpower, cost and time, 3) quality management is executed effectively, meanwhile, the organization cost to building company will be reduced in order to enhance the profit, and 4) gaining the auto manufacturer¡¦s satisfaction.

nÃo hà / O estudo teve como objetivo geral analisar a influÃncia da Internet no processo de decisÃo de compra de produtos eletroeletrÃnicos do consumidor de baixa renda na Grande Fortaleza. Os objetivos especÃficos buscaram levantar o perfil do consumidor de baixa renda no processo de decisÃo de compra, investigar qual perfil seria mais influenciado pela Internet em cada fase e identificar em qual (is) fase(s) a Internet influenciava mais esse consumidor. A escolha do tema foi motivada pela importÃncia que o mercado de baixa renda tem tido nos Ãltimos anos na economia brasileira e a influÃncia cada vez maior que a Internet exerce no processo de decisÃo de compra desses consumidores, principalmente relacionada à compra de produtos eletroeletrÃnicos. O referencial teÃrico foi organizado com os principais conceitos sobre o comportamento do consumidor, os modelos de decisÃo de compra, com foco no modelo de Blackwell et al. (2011) que foi utilizado como base do estudo, sendo simplificado e adaptado a realidade da Internet, o mercado de baixa renda brasileiro e o seu relacionamento com a Internet e com as compras de produtos eletroeletrÃnicos. No que diz respeito à metodologia do estudo, pode ser classificada como de carÃter exploratÃrio e descritivo com natureza quantitativa atravÃs do mÃtodo survey com utilizaÃÃo de um questionÃrio aplicado a uma amostra nÃo probabilÃstica acidental constituÃda por 517 respondentes. O tratamento dos dados foi realizado por meio de tÃcnicas estatÃsticas de anÃlise multivariada como a anÃlise fatorial exploratÃria e confirmatÃria, testes de hipÃteses e modelagem de Ãrvores de regressÃo com o uso dos softwares estatÃsticos SPSS e Amos. Os resultados encontrados permitiram comprovar as hipÃteses de que os jovens de baixa renda sÃo mais influenciados pela Internet em seu processo de compra; de que quanto maior a frequÃncia de uso da Internet, maior a influÃncia que a mesma tem no processo de decisÃo de compra e de que a fase de busca de informaÃÃes aliada a fase de avaliaÃÃo de alternativas, sÃo as fases mais influenciadas pela Internet no processo de compra. As informaÃÃes obtidas com o estudo, podem ser Ãteis para organizaÃÃes, estudiosos da Ãrea e demais interessados no mercado de baixa renda. Por fim, o estudo tem suas limitaÃÃes, quanto ao tamanho e tipo de amostra adotado e quanto à regiÃo geogrÃfica trabalhada. O estudo pode ser ampliado, no intuito de compreender o comportamento do consumidor em outras capitais brasileiras ou a partir de outras variÃveis. / The study aimed to analyze the influence of the Internet in the purchasing decision process for electronic products the low-income consumers in the Greater Fortaleza. The specific objectives sought to raise the low-income consumer profile in the purchase decision process, investigate which profile would be influenced by the Internet in each phase and identify which one (s) phase (s) the Internet more influenced this consumer. The choice of subject was motivated by the importance of the low-income market has had in recent years in the Brazilian economy and the growing influence that the Internet plays in the purchase decision process for these consumers, mainly related to the purchase of electronic products. The theoretical framework was organized with the main concepts on consumer behavior, models of purchasing decisions, focusing on the model of Blackwell et al. (2011) that was used as the basis of the study being simplified and adapted to the reality of the Internet, the low-income Brazilian market and its relationship with the Internet and the electronic product purchases. With regard to the methodology of the study can be classified as exploratory and descriptive with quantitative through the survey method using a questionnaire applied to a non-probabilistic sample consisting of 517 respondents accidental. Data analysis was performed using statistical techniques of multivariate analysis as exploratory and confirmatory factor analysis, hypothesis testing and regression tree modeling using statistical software SPSS and Amos. Findings allowed to prove the hypothesis that low-income young people are more influenced by the Internet in their purchase process; that the higher the frequency of Internet use, the more influence it has in the purchasing decision process and that the search phase information together with the evaluation phase of alternatives, are the most influenced by the Internet stages in the process purchase. Information obtained from the study can be useful for organizations, area scholars and others interested in the low-income market. Finally, the study has its limitations as to the size and type of sample adopted and on the geographic region worked. The study may be expanded in order to understand consumer behavior in other state capitals or from other variables

La presente investigación se centra en determinar el impacto de la Norma Internacional de Contabilidad (NIC) 2 Inventarios en la gestión financiera de las empresas que comercializan productos electrónicos en Lima 2020. Durante el año 2020 la economía de este mercado se ha visto afectada por una emergencia sanitaria de alcance mundial ocasionada por una pandemia denominada Covid-19, la cual, es causada por el coronavirus más recientemente registrado. En ese retroceso económico, uno de los principales impactos financieros que han tenido estas empresas recayó en la rotación de sus inventarios como causa de la disminución de sus ventas. La estructura del plan de investigación abarca una revisión en el marco teórico de la NIC 2, los procedimientos a seguir para el reconocimiento del valor inicial de los inventarios, la medición posterior y cualquier reconocimiento de una pérdida de valor en estos. Además de la relación con la gestión financiera a través del impacto en los estados financieros y en la toma de decisiones financieras. Posteriormente, se plantea la problemática de la tesis, así como los objetivos e hipótesis generales y específicos. Todo esto bajo una metodología de investigación con enfoques cualitativo y cuantitativo, como herramientas las entrevistas a profundidad y encuestas para finalmente desarrollar un caso práctico. Por último, se procedió con el análisis de los resultados obtenidos de ambos enfoques para concluir con la afirmación de las hipótesis planteadas y recomendaciones. / This research seeks to determine how International Accounting Standard 2 (IAS 2) Inventories impacts the financial management of companies that sell electronic products in Lima, Peru in 2020. During 2020 the economy of this market sector has been adversely affected by the global pandemic that resulted from the spread of a novel coronavirus know as Covid-19. During this economic downturn, the main impact on electronic sector was slower turnover of their inventories due to decreased sales. Firstly, this thesis reviews the theoretical framework of IAS 2. Specifically, it focuses on the procedures for the recognition of the initial value of inventories, subsequent measurement, and the recognition any loss of value in them. Secondly, this thesis reviews the theoretical framework of financial management, it concentrates on the impact on financial statements and financial decision making. Then the main problem of the thesis is raised, the objectives and the hypotheses. This thesis analyses the results of both the qualitative and quantitative approaches, employing in-depth interviews, surveys and a case study. It concludes with an evaluation of results and makes some recommendations. / Tesis

À cause de leur impact environnemental élevé, les déchets d’équipements électriques et électroniques (DEEE) sont un problème majeur pour les pays développés. La consommation importante de produits électroniques, dont la durée d’utilisation est de plus en plus courte, a entrainé une production croissante de DEEE. C’est dans ce contexte que l’Union européenne a instauré en 2003 la responsabilité élargie des producteurs (REP). Cet outil de politique environnementale a rendu légalement responsables les fabricants de la mise en oeuvre et du financement d’un programme d’intendance des DEEE. Alors que la REP vise principalement le traitement écologique des DEEE, cet instrument ne permet pas de réduire les quantités considérables qui sont produites par les consommateurs. Cette situation est d’autant plus inquiétante que les gains environnementaux obtenus, grâce à l’implantation de la REP, ont été annulés au regard de l’augmentation continue de la consommation de biens électroniques à l’échelle mondiale. En réponse à cette problématique, la présente thèse porte sur les pratiques de l’usager au cours de la phase de consommation des appareils électroniques (aussi appelée phase d’usage). Cette étape du cycle de vie regroupe l’achat, l’utilisation, la réparation et la mise au rebut des biens. Une approche qualitative de type exploratoire faisant appel à l’étude de cas a été utilisée. Le téléviseur, retenu comme cas d’étude, illustre des enjeux partagés par plusieurs équipements électroniques, tels que : la fréquente mise sur le marché de nouveaux modèles, le bas prix d’acquisition comparé au coût de la réparation et l’influence de la mode sur les choix effectués par le consommateur. Ces facteurs facilitent le remplacement des biens et, par conséquent, pourraient entrainer leur fin de vie prématurée qui se matérialise à travers différentes formes d’obsolescence. Dans le cadre de cette étude de cas, une trentaine d’entrevues semi-dirigées a été réalisée avec des usagers et réparateurs de produits électroniques en vue de documenter les différentes sous-étapes de la phase d’usage d’un téléviseur. Sur la base des informations recueillies, l’objectif de cette thèse est de formuler des recommandations, à destination des autorités politiques, qui pourront permettre une minimisation des impacts environnementaux liés à la phase d’usage des appareils électroniques. Les résultats ont permis de mettre en évidence, via le rôle et le statut singulier occupé par le téléviseur dans les foyers, les comportements de l’usager contribuant à augmenter l’empreinte écologique associée à la phase d’usage. L’acquisition de nombreux biens électroniques et non électroniques suite à l’achat du téléviseur, ses multiples fonctionnalités le rapprochant de celles de l’ordinateur et des tablettes, ainsi que la fin de vie prématurée de produits fonctionnels, mais obsolètes d’un point de vue technologique, font partie des résultats de cette recherche. En lien avec ces constats, cette étude propose des instruments de politique environnementale, dont l’affichage de la durée de vie des équipements électroniques, destinés à aider le consommateur à réaliser des choix plus éclairés au moment de l’achat. D’autres orientations, telles que la possibilité d’évoluer vers une réglementation horizontale, c’est-à-dire un cadre législatif qui ne se basera plus sur le produit individuel, mais sur l’ensemble des appareils ayant des fonctionnalités similaires, sont exposées. Par ailleurs, cette recherche explore certains leviers pouvant minimiser le phénomène de fin de vie prématurée des appareils électroniques, tels que l’envoi de biens obsolètes et fonctionnels des pays développés vers ceux en développement pour permettre leur réutilisation et la tendance du Do-It- Yourself dans la réparation des produits électroniques. / Given its high environmental impact, Waste Electrical and Electronic Equipment (WEEE) has become a major problem for developed countries. The growing consumption of electronic products, whose useful lifespan has decreased over the years, has led to an increasing production of WEEE. In response, the European Union has adopted in 2003 the Extended Producer Responsibility (EPR). This environmental policy tool holds legally responsible manufacturers for the implementation and financing of the e-waste stewardship program. While the ERP focuses mainly on the environmentally sound disposal of waste from electric and electronic equipment, this instrument does not prevent or even reduce the growing amounts of e-waste discarded by households. This situation is particularly worrying, since the environmental benefits achieved with the implementation of the ERP are no longer efficient considering the continuous increase of electronic goods’ consumption in the world. In light of this issue, the present thesis examines the practices of users during the consumption phase of electronic appliances (also referred to as the use phase). This stage of the products’ lifecycle includes purchase, use, repair and disposal of a good. To conduct this research, a qualitative approach by means of a case study was used. The selected case is the television, which illustrates many issues related to the use phase of electronic devices, such as frequent launch of new models in the market, low purchase price compared to the cost of repair and the influence of trends on the consumer’s choices. These factors may cause the premature replacement of electronic products and, therefore, lead to their premature end-of-life, which materialize into different types of obsolescence. In the context of this case study, around thirty semi-structured interviews were conducted with users and repairers of electronic equipment in order to document the different sub-stages of the television’s use phase. Based on collected data, the main objective of this thesis is to provide recommendations to political authorities, which could enable the minimisation of environmental impacts related to the use phase of electronic appliances. The results highlight, via the role and singular status occupied by the television, the user’s behaviour which helps increase the environmental footprint of the use phase. The multiple purchases of electronic and non-electronic goods following the television’s acquisition, its many features that are similar to those of the computers or tablets, and the premature disposal of functional but technologically obsolete devices, are among the main findings of the study. In respect of these observations, this study proposes environmental policy instruments, like an environmental labelling of the electronic products’ lifespan, which aim at supporting a more informed consumer choice. Other orientations, such as the opportunity to adopt a horizontal policy, which is a legal framework that would no longer focus on the individual product, but rather on all appliances with similar functions, are exposed. In addition, this research explores some levers that could minimize the phenomenon of premature end-of-life of electronic devices, including the exportation of obsolete and functional goods from developed to developing countries to enable their reuse and the trend of Do-It-Yourself for their repair.