This paper examines the effect of Business Tax to Value-Added Tax Reform (B2V Reform) of 2016 on the tax burden and research and development activities of High and New Technology Enterprises (HNTEs) in China. The initial hypothesis is that the B2V reform decreases tax burdens and encourages R&D activities of HNTEs. After analyzing the data from the Shanghai Stock Exchange High and New Technology Enterprise Index, however, it is found that the Reform does not significantly affect either the tax burdens or the R&D activities. Subsequent research reveals several explanations for the discrepancy, including firms’ labor-heavy capital structures for which labor costs do not qualify for value-added tax deductions as well as the issue of unused tax deductions from fixed asset purchases. This study informs policy makers how to revise and improve the reform to benefit high-tech companies with labor-intensive capital structures and others with significant upfront investment costs.

<p>The aim of this study is to examine how work at music departments in public libraries has changed with time. To analyze this, the role of music libraries as well as music library users, selection, holdings, acquisition and technological development have been examined. The examined data consists of qualitative interviews with music librarians and library assistants at public libraries in Sweden. To get a time perspective, handbooks and articles about music departments in libraries have also been analyzed.</p><p>This study emanates from Sanna Talja’s discourse analysis of music libraries in Finland. In her study of Finnish music libraries she has found three discourses that give the library different roles in society. The first discourse, <em>The General Education Repertoire</em>, states that the role of the music library is to educate the citizens by supplying a broad record collection with “classics” from all kinds of genres. The second discourse, <em>The Alternative Repertoire</em>,<em> </em>states that the role of the library is to be an alternative to commercial music and the record industry by providing alternative music, that can’t be found everywhere. The third discourse, <em>The Demand Repertoire</em>, states that the role of the library is to satisfy the library users’ needs and thus adapt the collection and acquisitions to the local demand.</p><p>The study shows that all three discourses are present at the public libraries examined in this master’s thesis. My interviewees state that they want to offer a broad collection with all genres represented but they find it also important to provide alternative music that is difficult to find elsewhere. At the same time, a demand repertoire, where the collection is more adapted to users’ wishes and needs, gets more common and librarians have a less critical attitude towards certain genres that were formerly banned at public libraries.</p><p>The study also shows that work at public libraries has changed a lot with time. The music departments started with only listening service, began later to loan their music collections to the users and now even provide music files that can be downloaded and played on mp3-players. Loan figures of phonograms remain high, but have started to drop, which can partly be due to downloading and the fact that the number of young music library users, such as adolescents, has gone down. The technological development has also changed work at the music library, among other things information research, acquisition and selection. Even though technological development has changed the work and tasks at music libraries, the role of the librarian is still quite the same. An important task still is to search for and provide information even though the strategies and facilities are different.</p>

The aim of this study is to examine how work at music departments in public libraries has changed with time. To analyze this, the role of music libraries as well as music library users, selection, holdings, acquisition and technological development have been examined. The examined data consists of qualitative interviews with music librarians and library assistants at public libraries in Sweden. To get a time perspective, handbooks and articles about music departments in libraries have also been analyzed. This study emanates from Sanna Talja’s discourse analysis of music libraries in Finland. In her study of Finnish music libraries she has found three discourses that give the library different roles in society. The first discourse, The General Education Repertoire, states that the role of the music library is to educate the citizens by supplying a broad record collection with “classics” from all kinds of genres. The second discourse, The Alternative Repertoire, states that the role of the library is to be an alternative to commercial music and the record industry by providing alternative music, that can’t be found everywhere. The third discourse, The Demand Repertoire, states that the role of the library is to satisfy the library users’ needs and thus adapt the collection and acquisitions to the local demand. The study shows that all three discourses are present at the public libraries examined in this master’s thesis. My interviewees state that they want to offer a broad collection with all genres represented but they find it also important to provide alternative music that is difficult to find elsewhere. At the same time, a demand repertoire, where the collection is more adapted to users’ wishes and needs, gets more common and librarians have a less critical attitude towards certain genres that were formerly banned at public libraries. The study also shows that work at public libraries has changed a lot with time. The music departments started with only listening service, began later to loan their music collections to the users and now even provide music files that can be downloaded and played on mp3-players. Loan figures of phonograms remain high, but have started to drop, which can partly be due to downloading and the fact that the number of young music library users, such as adolescents, has gone down. The technological development has also changed work at the music library, among other things information research, acquisition and selection. Even though technological development has changed the work and tasks at music libraries, the role of the librarian is still quite the same. An important task still is to search for and provide information even though the strategies and facilities are different.

Dialogical communication is considered to be the most ethical way of practicing public relations. Especially social medias’ potential for engaging in dialogue is mostly not exploited to its full potential. This study aims to shed light on new technology-based firms’ use of dialogical communication on Twitter. The focus hereby is on the formal side of dialogue and not on its content. Moreover possible explanations for the presence or absence of dialogue are taken into consideration. To be able to classify the results they are discussed in the context of the Fortune 500 companies’ use of Twitter. In order to do so a content analysis of both the Twitter profiles and tweets of 89 new technology-based firms was undertaken. The results showed that the Fortune 500 companies were communicating more dialogically than the new technology-based firms did. Bigger companies engaged in dialogue more often. The performance was furthermore improved by listening rather than posting. An implication is that a profound knowledge of communication is necessary in order to use the social medium successfully. A pure knowledge of technology was not found to be beneficial for this public relations practice.

Computer Algebra Systems (CAS), a powerful mathematical software currently available on hand held calculators, is becoming increasingly available to assist secondary students learn school mathematics. This study investigates how two teachers taught introductory differential calculus to their Year 11 classes using multiple representations in a CAS-supported curriculum. This thesis aims to explore the impact of the teaching on students’ understanding of the concept of derivative. / Understanding of the concept of derivative was gauged using an innovative Differentiation Competency Framework that was developed to describe understanding of the concept of derivative. It consists of eighteen competencies for formulation and interpretation of derivatives with, and without, translation between different representations. It clarified the objectives of the curriculum, purpose for using particular CAS activities, and also guided the construction of individual test items on the Differentiation Competency Test that enabled individual and class learning about the concept of derivative to be identified. / The Framework also helped identify each teacher’s privileging characteristics and facilitated analysis of the learning in relation to the teaching. / This study found that using multiple representations was important in developing understanding of the concept of derivative but that the graphical and the symbolic representations were the most useful and important to emphasize and link. / Analysis of the teaching actions showed that the teachers used CAS in ways that were consistent with their teaching approach and preferred use of representations and that a conceptual teaching method and student-centred style supported understanding of the concept of derivative. / Teaching is directly linked to learning and each class developed a different understanding of the concept of derivative that related to the combined effect of their teacher’s privileging characteristics: calculus content, teaching approach, and use of CAS. This study also shows that if a CAS-supported curriculum is to be successfully implemented, it needs to acquire institutional status including a corresponding change in assessment to legitimize new teaching practices.

This thesis examines how a new media technology becomes entrenched into the fabric of society – in particular how the mobile phone was incorporated into the existing communications landscape of a local voluntary community group: an Irish sports club. In the past, face-to-face interaction formed the basis of all social relations and strong local collectives were seen to provide a positive and supportive social environment, generating strong social capital. Today’s mediated communication enables the ‘networked individual’ who can choose when, where and with whom they share their lives. This has implications for the persistence and strength of local associations. Writers like Putnam (2000) have expressed concerns about the attenuation of local communities. However, others propose that communications technologies can provide new additional ways for individuals to link with each other in a ‘glocalised’ society (Hampton and Wellman, 2003) and this has the potential to overcome some of the limitations of the communicators not being in the same physical space. This thesis critically examines the applicability of these partly competing theses in the period in which mobile telephony became widely embedded in Irish society. Through 21 detailed interviews and a survey of 57 players, administrators and supporters, the study examines the choices made by club members in adopting and using the mobile phone. It further explores the changes they have made in their communication patterns and considers the implications of these for the cohesion and persistence of the community group as an entity and also the social capital it engenders. The study draws upon existing theories of human-technology interaction, in particular the Social Shaping of Technology perspective (Williams and Edge, 1996), to examine how club members weave their phone use into their everyday practices. Silverstone and Haddon’s (1996) Domestication approach, with its steps of appropriation, objectification and incorporation provide the detailed framework in mapping out this process. The study findings reveal that community members have all adopted the mobile phone and are heavy users of both text and voice calls. Membership of the sports club has eased the adoption process by providing examples of the artefact in use and a supporting environment when problems arise. Although use is now universal and intensive, there was a differential appropriation of the phone, with male club members being the first purchasers and females often being brought into the circle of users through a gifted or handed-down model. Users have devised strategies to manage their multiple overlapping sets of social relationship. They report that their use of technology has enabled a widening of their social circle while also bringing it closer, literally at the touch of a button. Contrary to the expectations of those analysts and policymakers who have foreseen technology causing local engagement to diminish, the clubs in my study have endured and are thriving; the social capital of their members is still strong and growing. This informs a critical reappraisal of such theories of community attenuation and the policies they have engendered.

Made available in DSpace on 2016-08-03T12:30:29Z (GMT). No. of bitstreams: 1 DENIS PORTO RENO.pdf: 3172289 bytes, checksum: 3e2a35183f79d795e3c16de24b68a815 (MD5) Previous issue date: 2006-12-15 / The research project The internet communicational documentary characteristic: the Porta Curtas case study site presents the founded characteristics at documentary exhibition at internet with the available technologies. Such audiovisual kind has migrated into internet together with the other audiovisuals kinds, as the journalism, the soap opera on TV and the fiction films, all of them with their specific characteristics. It was defined, as the production corpus, the site Porta Curtas that is an audiovisual production specialist and offers to the internet users several documentary and fictional productions free of charge. It is intended, with this production that adopts the site Porta Curtas case study methodology, to provoke new studies towards to a greater development of studies on documentary production with the new technologies that are more present each moment at the quotidian of the communicational processes, allowed by technological convergence affects and to offer, to the scientific community, the analytics details about the research object.(AU) / O projeto de pesquisa Características comunicacionais do documentarismo na Internet: estudo de caso site Porta Curtas apresenta as características encontradas na exibição de documentários na Internet com as atuais tecnologias disponíveis. Tal gênero audiovisual migrou para a Internet junto a outros gêneros audiovisuais, como o telejornalismo, a telenovela e os filmes de ficção, todos com características específicas. Foi definido como corpus do trabalho o site Porta Curtas, especializado em produção audiovisual e que disponibiliza aos usuários da Internet diversas produções documentais e ficcionais gratuitamente. Espera-se, a partir deste trabalho, que adota a metodologia estudo de caso do site Porta Curtas, especializado em exibição de vídeos dos gêneros ficção e documentário, provocar novos estudos no sentido de possibilitar um maior desenvolvimento de estudos sobre a produção de documentários para as novas tecnologias que estão cada vez mais presentes no cotidiano dos processos comunicacionais, possibilitadas pelos efeitos da convergência tecnológica, assim como oferecer à comunidade científica detalhes analíticos sobre o objeto da pesquisa.(AU)

Empresas de base tecnológica (EBT\'s) necessitam criar produtos inovadores para sobreviver e competir no mercado. A criação de produtos que sustentem a competitividade das empresas depende diretamente do seu processo de desenvolvimento de produtos (PDP). Para superar as limitações inerentes de uma pequena empresa que precisa investir em pesquisa e desenvolvimento (P&D), as EBT\'s podem optar por instalar-se em parques tecnológicos. Esses ambientes são conhecidos por reunir diversos atores como universidades, institutos e laboratórios de pesquisa, empresas, incubadora, capitalistas de risco, agências de inovação, dentre outros, que buscam criar um ambiente propício à inovação. O objetivo desta pesquisa foi investigar como foi realizado o PDP em EBT\'s instaladas em parques tecnológicos. Além disso, foi investigado como os atores vinculados aos parques tecnológicos contribuíram para o PDP das empresas instaladas. A natureza da pesquisa é de cunho qualitativo, baseada no estudo de múltiplos casos, foram investigadas três empresas instaladas em parques tecnológicos das regiões Sul e Sudeste do Brasil. Nestas empresas foram estudados três PDP\'s, que resultaram nos seguintes produtos: monitor multiparamétrico, ondaleta e sistema de microfiltração. Os dados dos casos foram apresentados em duas matrizes de análise cruzada, sendo a primeira sobre como foi feito o PDP, e a segunda sobre como ocorreu as contribuições dos atores dos parques tecnológicos para o PDP das empresas estudadas. Dentre os achados desta pesquisa, destaca-se que o PDP dessas empresas e suas atividades de pesquisa tecnológica não são formalmente planejados. Na fase inicial do processo de desenvolvimento, as empresas utilizam sua própria equipe e buscam nas etapas seguintes a contribuição dos outros atores do parque. Verificou-se que a universidade foi um ator relevante em todos os casos estudados, contribuindo com as empresas por meio dos seus laboratórios de pesquisa e da relação informal de professores/pesquisadores com os colaboradores das empresas. Os produtos resultantes do PDP\'s das empresas foram identificados como inovações incrementais, inéditos para o mercado nacional, mas com tecnologias já conhecidas no mercado internacional. Uma das limitações desta pesquisa é inerente aos estudos de múltiplos casos cujos achados e conclusões não podem ser generalizadas para o universo das EBT\'s instaladas em parques. Por fim, sugere-se que sejam estudados o PDP de empresas instaladas em parque tecnológicos, que não estejam vinculados a universidades. / Technology-based firms (NTBF) need to create innovative products to survive and compete on the market. The creation of products that support the competitiveness of enterprises depends directly of your product development process (PDP). To overcome the inherent limitations of a small firm which need to invest in research and development (R&D), the NTBF can choose to install in technology parks. These environments are known for bringing together diverse actors such as universities, institutes and research laboratories, companies, incubators, venture capitalists, innovation agencies, among others, who seek to create an environment conducive to innovation. The objective of this research was to investigate how the PDP was held in NTBF installed in technological parks. Furthermore, we investigated how the actors linked to technological parks contributed to the PDP established firms. The nature of research is a qualitative study, based on a multiple case study of three firms installed in a technology parks in South and Southeast regions of Brazil. These firms were studied three PDPs, which resulted in the following products: multiparameter monitor, ondaleta and microfiltration system. The case data were presented in two arrays of cross-examination, the first was done on the PDP, and the second on the contributions of actors involved on the technological parks for the PDP of the firms studied. Among the findings of this study, it is emphasized that the PDP of these companies and their technological research activities are not formally planned. In the initial phase of the development process, companies use their own staff and seek in the following steps the contribution of the other actors in the park. It was found that the university was a major player in all the cases studied, contributing the companies through its research labs and informal contacts of professors/researchers with employees of the companies. Products made by PDP\'s enterprises were identified as inedited for the domestic market, but non inedited in the international market. One limitation of this research is inherent to multiple case studies, whose findings and conclusions can not be generalized to the universe of NTBF installed in parks. Finally, it is suggested that the PDP are studied installed in technological park companies that are not affiliated with universities.

The general aim is the present proposal of technological machine surface mount line for small lot and prototype production. This project enables to expand production, application of new technology, increase of flexibility in companies which deals with prototype production. The practical part of this work give view on optimalization of leadfree process.

Additive manufacturing (AM) is a printing technology which can produce 3-dimensional solid object by adding layers of material from 3D model data. AM has numerous benefits and can bring a new industrial revolution. To have a smooth transition in the technology, organizations must consider involved stakeholders’ interests. However, different stakeholders have different interests and influences. As more affected stakeholders resist adopting new technology as it will affect the firm directly or indirectly. These diverse interests cause barriers to the adoption of technology. This research aims to find out the primary and secondary stakeholders and how they influence each other in the adoption of AM, and what are the barriers caused due to these influences. The two sources of primary data are gathered from the research participants and analyzed thematically. Our findings reveal that the primary stakeholders are material suppliers, regulators bodies, and medical device/pharmaceutical companies and have a high influence on the adoption of AM as these stakeholders are hard to replace and need constant collaboration with each other. The secondary stakeholders are AM designers, insurance companies, educational and training organizations, funding organizations, NGOs. AM designer and insurance companies have less power and influence, while academic and training organizations and NGOs have a high influence since they are knowledge and training providers. Barriers faced in the adoption of AM technology are immature technology, less raw material availability, changes in the regulation, knowledge gap. This study implies that there is immense scope to explore the technology to gain maximum benefits. This study stands to give an understanding of stakeholder involvement, their influence, and their barriers in the adoption of AM technology.