台灣地區生活型態與人口結構的急遽變遷、老年人口快速增長、疾病型態改變、國民所得提高、醫療支出持續增加以及政府民間對預防醫學的重視，「預防醫學」之風氣逐漸形成，也帶動台灣健檢產業像雨後春筍般蓬勃發展。 　　本研究透過個案研究的方式，使用Betz（1987）的創新類型及Gobeli & Brown（1993）的創新過程兩種不同的創新理論，對7家專業健檢中心及2家醫院附設健檢中心，進行現況分析，分類並歸納出各個案的創新特性及差異，提出可能產生的問題因應策略。 　　研究發現，不同本質健檢機構的創新靈活度就會有很大的差距； 在開創階段重視形象塑立、業務開發，及硬體投資多於強調本業－「健康服務」，.在「商品開發力」方面朝分「主題式商品」、「檢驗設備」、「擴展市場」及「異業服務」四類，以主題式商品居多，其次為強化檢驗設備，健檢市場發展成熟，為因應醫療環境的改變，更擅於利用「應變元素」避險佈局。 　　根據研究結果，建議健檢中心仍應先著重於預防醫學專業及檢驗技術，定義能契合顧客價值的創新性產品，執行一套內隱的系統制度，其創新的核心靈魂是回歸到「健康」、對生命的尊重，提供顧客永難忘懷的服務，才是撼動人心的競爭優勢。 / During the past decades, the change of life style and growing of aging population in Taiwan have leaded to a great alteration of disease patterns. As the Gross Domestic Product increased in this country, the global medical expenditure increased year by year. Due to the widely accepted concept of “prevention is better than cure”, the importance of health examination is becoming more and more significant. Thus, the number of health examination institutions in Taiwan is growing rapidly. In this research, cases studies using two innovation theories including “Types of Innovation” (Betz, 1987) and “Innovation Process” (Gobeli and Brown, 1993) were implemented. Current situations of seven health screening clinics and the health screening center of two hospitals in Taipei metropolitan area were analyzed, re-classified, and compared to identify the distinct innovation characteristics in different health examination institutions. The problems that might happen in these institutions were disclosed and their resolutions were tried to found. This study discovered that there is a great difference in innovation flexibility between health examination institutions of different nature. In the initial stage of these institutions, most of them focused on image-shaping, business development and hardware investment rather than on the fundamental medical services itself (i.e. health examination). There were four ways used to strengthen product development: theme product, investment on instrument facilities, market expansion and strategic alliance. Among them, theme product was the most popular and investment on instrument facilities, the second popular method used. As health examination market was well grown, these institutions were skilled in using there reality-confronting ability to face the competitive healthcare market. According to our results, we suggest the health examination institutions still need to focus on their basic competence: preventive medicine, and health care technology. In addition, they should be able to develop a tacit system to define innovative products that match customers’ value. The core of innovation in this industry should begin from “health”. By having respect to human life and creating the health and empathy business model, health examination institutions can provide the value co-created with customers and thus, maintain competition advantage.

The government land development corporation model works at ‘arm’s length’ from the public sector to manage development of public land assets. With the potential to create uplift in value and shape the built environment to achieve City objectives, many municipalities have established this model, yet there is a lack of study on their impact to the municipal planning and development process. This research presents a case study, including key informant interviews, of the Calgary Municipal Land Corporation’s (CMLC) management of the redevelopment of the East Village to identify lessons that may be application in other development projects. A list of themes for success and weakness informs discussion on how a government land development model can impact municipal planning policy, development process and standards. Half way into the project timeline, CMLC has achieved many of its objectives through a coordinated approach grounded in a strong vision set in a Master Plan. Active marketing and infrastructure upgrades that focused on connections established a renewed sense of place to a blighted neighborhood. CMLC benefits from being able to act in a nimble manner outside of the often-extended municipal decision-making structure. A broad mandate, control over budget decision, land ownership and authority to manage phasing provides efficiency in operations and confidence to investors, however public accountability remains a concern. CMLC introduces new avenues of collaboration and brings multiple disciplines together for risk sharing facilitating innovation in planning policy, practice and standards, that otherwise may have been lost in negotiation. Positioned at the interface between public and private, CMLC has found success in balancing interests and tensions through combining the strengths of each sector. / February 2017

Digitalization is a fast paced phenomenon that is recognised to be of importance for the auditing profession’s future. This study has, through an innovative approach, gathered the ideas and perspectives on the perceived future role of digitalization in relation to the auditing profession. In order to ensure that these ideas and perspectives were to be practically relevant, 14 Swedish auditors were interviewed. This study was initiated through an evident need of research about the future role of digitalization, as this role is recognized as important but rather under-theorized according to both practitioners and academics.   In order to tackle the need for research within the relatively unexplored area of digitalization in relation to the auditing profession, a dialogue with practitioners led to the creation of the following research question:    -How do auditors expect digitalization to shape the future of the auditing profession?   In order to accurately answer the constructed research question, three sub-questions were established:   - How do auditors perceive past and current changes of the auditing profession? - How do auditors perceive futures changes of the auditing profession? - How do auditors perceive the future role of digitalization?   The underlying purpose of this study was to push for a unification between the academic and practice community. To achieve this, a follow-up sub-question was generated:   - How do auditors perceive the role of academic research to shape the future of the auditing profession?   And inductive research approach was adopted for this study, in line with the epistemological standpoint of interpretivism and a constructionism ontological approach. Furthermore, this thesis was a conducted qualitative exploratory research that employed semi-structured interviews. The research strategy of this study was a combination of narrative inquiry with grounded theory in order to collect data and to generate theories for building knowledge.   The results from the interviews with the auditors generated findings that were used to answer our four sub-questions, and therefore subsequently our main research question. It was concluded that academic research was not directly used by practitioners, since it was not found usable from a practical perspective. Furthermore, it was concluded through applying change theories that digitalization is, by auditors, expected to play an important role in the future of their profession and a list of driving forces was established. Moreover, discussions on how the auditing profession and digitalization will interact in the future are disclosed in this study.

L’innovation permet d’améliorer la santé des patients mais elle est aussi importante pour le développement économique du secteur pharmaceutique. En dépit de son importance, la définition de cette notion dans le domaine de la santé est très complexe. Dans notre travail nous apportons des éléments de réponse à la définition de la notion de « médicament innovant » dans une perspective communautaire et nationale. Puis nous avons procédé à une analyse des normes juridiques appliquées à la régulation du marché des médicaments innovants. L’Union européenne, ainsi que la France, mettent en œuvre des initiatives politiques favorisant la recherche dans le domaine de l’innovation pharmaceutique. Les normes juridiques sont utilisées pour organiser un accès précoce aux médicaments prometteurs ; elles peuvent également inciter au développement de médicaments innovants et jouer un rôle important dans leur valorisation. Une étude comparative entre la France et l’Angleterre a mis en évidence une tendance au développement d’outils similaires utilisés dans le champ de la régulation du marché des médicaments innovants. Enfin, dans ce domaine dans lequel l’innovation n’est pas définie par les usagers, le cadre juridique joue un rôle crucial, renforcé à l’heure actuelle par un contexte de contrainte budgétaire. / Innovation improves the health of patients, and it is also important for economic development of the pharmaceutical sector. Despite its importance, the definition of this concept in the field of healthcare is very complicated. In our work we provide answers to the definition of the term "innovative drug" from European community and national perspectives. Then we analyze the use of legal norms in regulating the market of innovative medicines. The European Union and France have policy initiatives encouraging research of innovative drugs. Legal standards are used to organize early access to promising drugs, they also serve to promote the discovery of innovative drugs, as well as play an important role in the development of these drugs. A comparative study between France and England showed the tendency in using the same tool regulating the market of innovative drugs. Finally, in the field where innovation is not defined by the users a legal framework plays a crucial role, and considering current budget constraints, its role is strengthened.

Processing of my thesis is focused on the possibilities of support of the first grade scholars on primary school. In this theoretical part deals with the general characteristics of pupil motivation 1st grade of primary school learning. More detailed characteristics of individual innovative teaching strategies that help to increase pupils motivation for learning, and their importance in education. In the practical part deals with research to determine how teachers think about the motivation of students in relation to the use of innovative teaching strategies and identify innovative teaching strategies and approaches used in teaching. The survey is carried out through a questionnaire completed by the teachers of the first grade of primary school.

The work examines the impact of the transformation of the Czech education system after 1989 in the field of changed approach and understanding in the area of teaching and in the concept of education. The theoretical part describes the basis and nature of the changes of the concept of organizational forms and strategies of teaching. It provides explanation and overview of innovative methods, focusing on innovative - project teaching. Indicates the importance of the constructivist approach and the importance of introducing innovative methods in teaching. It describes the current process of professionalization of the teaching profession, with a focus on the professional competence of teachers. It points to the link quality indicators for schools and teachers with new methodological approaches, innovative methods of teaching and motivation of teachers for personal professional growth. There are different ways to describe innovative learning methods and their implementation in practice. Stress is peer support collaboration in schools and to support the career development of teachers. In the practical part, there are validated questions on the attitudes and capabilities of teachers to use innovative methods and motivation of teachers to futher their education. The survey was conducted in one of Prague's...

By using innovative methods, such as the automated transfer of corporate electronic data to National Statistical Institutions, official transport data can be significantly improved in terms of reliability, costs and the burden on respondents. In this paper, we show that the automated compilation of statistical reports is possible and feasible. Based on previous findings, a new method and tool were developed in cooperation with two business partners from the logistics sector in Austria. The results show that the prototype could successfully be implemented at the partner companies. Improved data quality can lead to more reliable analyses in various fields. Compared to actual volumes of investments into transport, the costs of transport statistics are limited. By using the new and innovative data collection techniques, these costs can even be reduced in the long run; at the same time, the risk of bad investments and wrong decisions caused by analyses relying on poor data quality can be reduced. This results in a substantial value for business, research, the economy and the society.

[pt] Esta dissertação teve como objetivo verificar se a presença de gestores de Fundos de Venture Capital influencia a curva de crescimento de empresas inovadoras, baseado na análise da carteira do Programa INOVAR da Finep – Inovação e Pesquisa. Para tanto, foi elaborado um questionário e enviado para 73 empresas que faziam parte da carteira do Programa INOVAR no final de 2013, das quais 54 (74 porcento) responderam à pesquisa. O questionário procurou avaliar três dimensões principais: Resultados Financeiros, Governança Corporativa e Inovação, além de outros aspectos de características mais gerais, como diferencial competitivo das empresas e aspectos qualitativos da atuação dos gestores no dia-a-dia destas. Em 2013 as empresas pesquisadas apresentaram um faturamento bruto agregado da ordem de 7,870 bilhões de reais, e um lucro líquido de 419 milhões de reais. Os fundos tinham uma participação média de 29,2 por cento do capital social nessas companhias. No que concerne à inovação, 83 por cento das empresas declararam ter inserido produto ou serviço novo no mercado nacional, e 4 por cento afirmaram ter inovado no mercado mundial. Além dos aspectos já mencionados, a maioria dos empreendedores (70 por cento) avalia que o ingresso do fundo em suas empresas promoveu mudanças significativas em seus processos de gestão, cujos efeitos permanecerão mesmo após a saída do fundo. / [en] This study aims to investigate whether the presence of Venture Capital funds managers influence the growth curve of innovative companies based on an analysis of Finep - Innovation and Research- INOVAR Program portfolio companies. For this purpose, a questionnaire was developed and sent to 73 companies that were part of the INOVAR Program portfolio at the end of 2013, and 54 (74 percent) of them responded to the survey. The questionnaire sought to assess three main dimensions: Financial Results, Corporate Governance and Innovation, and other aspects of general characteristics. In 2013 the surveyed companies had aggregated gross revenues of 7,870 billion reais and a net profit of 419 million reais. The funds had an average share of 29.2 per cent of the equity in these companies. With regard to innovation, 83 per cent of the companies reported having inserted new product or service in the domestic market, while 4 per cent said they brought innovation to the world market. Besides the aspects mentioned above, the majority of entrepreneurs (70 per cent) estimates that the contribution of the funds to their companies promoted significant changes in their management processes, whose effects will remain after the exit of the funds.

Cette thèse s’intéresse à la gestion des résultats dans le cadre des entreprises innovantes. Elle est constituée de trois articles. Dans le premier, il s’agit d’examiner si les résultats des entreprises innovantes sont gérés et si le stade de développement des innovations influence cette gestion des résultats. Il apparaît que les résultats des entreprises innovantes sont gérés à la hausse. Cette gestion ne semble intervenir qu’au cours de l’activité d’innovation (c’est-à-dire lorsque les entreprises investissent en R&D) ; l’achèvement des innovations n’incitant pas les dirigeants à gérer les résultats. Partant de ce constat, nous nous demandons dans le deuxième article si (i) la comptabilisation des dépenses de R&D est utilisée comme une modalité de GR ou (ii) si l’activation de ces dépenses est une information comptable fiable. Nos résultats montrent que les dépenses de R&D sont activées pour gérer les résultats et plus précisément pour atteindre des résultats cibles. L’activation des dépenses de R&D est une information comptable fiable uniquement lorsque les dirigeants ne sont pas incités à atteindre des résultats cibles. Enfin, dans le troisième article, nous observons si les dirigeants des entreprises innovantes utilisent l’ajustement des dépenses de R&D en plus de leur activation pour atteindre les résultats cibles. Il apparaît que ces deux modalités de GR sont utilisées conjointement pour atteindre le bénéfice et les prévisions de résultat des analystes. En revanche, pour éviter une diminution du résultat, les dépenses de R&D sont soit ajustées soit activées. / This thesis deals with earnings management in the context of innovative companies. It consists in three articles. In the first, we examine whether the earnings of innovative firms are managed and if the stage of development of innovations influences this earnings management. Results show that the results of innovative firms are managed upward. This earnings management seems to occur only during innovative activity (i.e. when firms invest in R&D); the completion of innovations not incenting to manage earnings.Based on this observation, in the second article, we wonder whether (i) R&D expenditures are capitalized in order to manage earnings or (ii) whether the capitalization of these expenditures is reliable accounting information. Our results show that R&D expenses are capitalized in order to manage earnings and more precisely to meet earnings targets. R&D capitalization is reliable only when managers have no incentive to achieve earnings targets. Finally, in the third article, we examine whether managers use jointly the adjustment of R&D expenditures and their capitalization in order to beat earnings targets. Results show that managers use these two earnings management techniques to beat zero earnings and analysts earnings forecasts. However, R&D expenses are either capitalized or reduced to avoid a decrease of earnings.

Il y aujourd'hui a un intérêt croissant pour la relation entre les matériaux textiles et les êtres humains, et le confort est devenu beaucoup plus important pour les consommateurs au cours des dernières années.Pour cette raison notre travail est basé sur l’optimisation de la caractérisation du confort (confort au porter) pour des étoffes utilisées principalement pour fabriquer des chemises d’homme.A cet effet, plusieurs méthodes ont été utilisées :- Analyse instrumentale : nous avons utilisé des méthodes instrumentales habituelles afin de mesurer les propriétés : - mécaniques en (cisaillement, flexion, compression, frottement et état de surface) ainsi - thermique (sensation chaud-froid)Physique (perméabilité à l'air, absorption capillaire...etc.).- Analyse sensorielle: nous avons utilisé à cet effet, le panel sensoriel développé au sein du LPMT depuis 2001. Elle a permis de réaliser l'évaluation quantitative descriptive des produits sélectionnés et fournis par notre partenaire industriel. - Analyse hédonique: Evaluation du confort ressenti de la chemise confectionnée grâce à une enquête « consommateurs ».- Etude marketing Evaluation de l’influence de la notion de « marque » ou une mention « traitement innovant » sur l’évaluation du confort des étoffes utilisée en comparaison avec l’évaluation du confort par le toucher et le touche-vue. - Etude patronage : Optimisation du processus de « développement produit » en prenant en compte la satisfaction attendue du consommateur en particulier en termes de confort. Elle consiste en l’étude des relations entre les paramètres physique du patron et les caractéristiques mécaniques des tissus utilisés obtenues dans la première partie de cette recherche.Cette combinaison d’analyse nous a permet de proposer une nouvelle procédure de conception de produit confectionné prenant en compte le confort et les attentes du consommateur et en particulier dans le cas du développement de « chemise d’homme ». / Nowadays there is a growing interest in the relation between the textile materials and human being, and the comfort has become much more important to consumers. For this reason our work is based on optimization of the characterization of the comfort (wearing comfort) in relation with the fabrics used to produce men’s shirts. To achieve this study, several methods of analysis have been used:- Instrumental analysis: To measure mechanical properties, classical characterization tools have been used to measure:Mechanical properties (shear, bending, compression, friction and surface) Thermal comfort (warm-cool sensation)Physical properties (air permeability, capillary absorption ... etc. . .). - Sensory analysis: Thanks to the trained panel that has been developed and used since 2001 at LPMT, the quantitative descriptive evaluation of the selected product using has been carried out.- Hedonic Analysis: Evaluation of comfort by consumer surveys.- Marketing study: To investigate the influence of the brand or some innovative mention like “anti-sweat ring” on the comfort evaluation of fabrics, in comparison with the evaluation realized by touching or by touching-seeing.- Blocks analysis: it aims to optimize the processes of product development, taking in consideration the requested consumer’s satisfactions especially in term of comfort. It consists of studying the relation between the block parameters and the mechanical properties of the fabric used to produce the product.This combination of analysis allows us to have a new conception procedure for the development of clothing product taking in account the comfort and the consumer’s expectation particularly in the men shirt development.