在持續不斷的知識創造成為現今企業成功的主要來源時，傳統的有形資產已不足以衡量一間公司所俱有的價值，反而更應注重企業的無形資產所形成的競爭優勢。為了應付劇烈的企業競爭，企業在過去十年不斷的增加在資訊科技基礎建設及資訊系統上的投資，而現在正是要重新思考這些屬於無形資產的資訊科技相關投資價值的時候。 本研究嘗試先期的分析，基於價值鏈(Porter, 1985)的概念，利用會計交易循環為基礎，透過發展和辨識企業整體資訊有機體 ( Enterprise-Wide Information Organism, EWIO) 來透視企業整體資訊流的機制，就如同分析活生生的個體一般，來報導企業營運中所使用的企業整體資訊系統價值。 為了診斷公司的競爭優勢，我們提出這個企業整體資訊組織分析方法，來辨識、評估聯絡管道與接觸點，以及其實作。企業整體資訊組織之分析方法含有四個步驟，依序為(1)定義企業內部、外部組織圖，(2)定義關鍵性的系統表，(3)定義關鍵性的功能表，(4)定義關鍵性的實作表。 最後，我們挑選了一家製造業的公司來展現我們的研究成果。 / When the continuous creation of knowledge becomes the source of the business success, the traditional tangible capital isn't affording to estimate the value of a company, in contrast, we should pay more attention to intangible capital in business competition. To cope with the intensified business competition, a firm’s spending on IT infrastructure and information systems has increased in the past decade that it is the time to retrospect on the value of the IT-related investment of intangible capital. This research attempts a preliminary analysis. Based on a value chain conceptual framework and the concept of accounting transaction cycles, we first put in perspective the mechanism of an enterprise-wide information flows through the enterprise-wide information organism (herein EWIO), an analogy of the organism of a living body, to report used by business operation via the development and identification. To diagnose a firm’s competitive advantage, it is better to have an analytic methodology to first identify all interesting linkages and points of contacts and then evaluate the practices of all these linkages and points of contact. Here we propose the EWIO analytical methodology to identify all interested linkages and points of contact, and their practices. There are four steps in the EWIO analytical methodology – (1) Identify (Inter- and Intra-) organization diagrams; (2) Identify interesting System tables; (3) Identify interesting Functionality tables; and (4) Identify interesting Practice tables. Finally, we do our method on a company of manufacturing to show the results of our research.

電子零組件廠商面對產品生命週期快速的世代交替與全球化的競爭威脅，除持續進行製程改造降低成本之外，對內進行企業資源整合，對外則與供應商或協力廠商形成策略聯盟，透過關鍵企業流程之管理與改造，以提高營運效能、降低產品與服務成本，並創造企業的優勢競爭能力，以因應客戶全球運籌供貨的要求。 本研究透過企業流程資訊有機體(PWIO)分析模式，針對某電子零組件製造商，以個案研究方式分析個案公司之關鍵流程作業。就PWIO分析結果，本研究除針對各項作業提出具體的流程改進建議與呆滯存貨的分析，並建立各該流程的目標，提出具體衡量各作業流程的績效衡量指標。此外，依據目標與績效衡量指標的因果關係進一步探討個案公司的平衡計分卡與策略地圖，以作為個案公司未來的績效管理架構基礎。 此外，本研究將PWIO模式的作業分析與作業基礎成本制度的作業概念相結合，辨識個案公司的作業中心與作業動因，並以作業對資源的耗用形式為基礎，重新分析產品別與客戶別之成本與利潤。研究結果可以提供個案公司決策者強化成本規劃與控制，以及作為改善產品利潤分析與定價作業的參考。 / Confronting an environment characterized with brisk alternations of product generation and dynamic global competition, continuous improvement in their business processes which leads to lower costs of operation and better alignment of utilization of assets and partnerships is critical for the electronic component manufacturers to survive and grow. With highly effective and efficient business processes, customer satisfaction, core competence and competitive advantages can be built on. By an application of the PWIO approach and targeted at an electronic component manufacturer, this research analyzes three business processes crucial to the subject company. Based on results derived from the PWIO analysis, this research provides suggestions for improvements in both business processes and inventory obsolescence. A new set of process objectives are also developed to be concretely aligned with the related performance measures. In addition, a management framework built on the concepts of Balanced Scorecard and strategy map are offered to the subject company for future application. Furthermore, via linking the practices specified in the PWIO analysis with concepts underlying the activity-based costing, this research identifies the cost drivers facilitating a further understanding on how company’s resources are consumed by individual costumer, product or process. The research findings can assist management of the subject company to have better cost planning and control, more accurate profit analysis and pricing decisions.

Anotation: The diploma thesis Organic and Organized is divided into two parts. The first part is concerned with the relationship between the singular and the general, possibilities of the knowing the singular and its delineation considering the general - with a special attention being paid to medical discourse. A question will be raised whether we can get to know and describe the organic, which is also necessarily singular, which we can't be approached using general rules and laws. Speaking in even more general terms, we should consider the following: if we accept the singularity of the living organism, we should ask what it means for the science which tries to get to know it. The second task of this thesis is to answer (or at least to attempt to answer) the question, what is it that makes the organism singular and henceforth what is the important factor in the process of getting to know this singular. The thesis relies on a detailed reading of those French philosophers (George Canguilhem, Julien Offray de La Mettrie, Claude Bernard) who dedicate their philosophical work to an analysis of the medical science and at the same time are doctors.

A presente pesquisa tem como objetivo desenvolver um estudo acerca da noção aristotélica de constituição orgânica, no qual procurarei propor um exame da filosofia da natureza de Aristóteles referente ao aspecto, atribuído ao organismo, de ser substância natural no seu mais elevado grau, estabelecendo uma análise comparativa entre os compostos elementares, os compostos homogêneos inanimados e os compostos orgânicos. Para tanto, pretendo, primeiramente, promover uma análise a respeito do caráter substancial dos organismos vivos. Em seguida, delimitar uma investigação em torno dos tipos de composições naturais, levando em conta a maneira pela qual a necessidade natural estaria envolvida no processo constitutivo de tais composições. E, por fim, oferecer uma interpretação relativa ao capítulo 12 do livro IV dos Meteorológicos, a qual tem por base discernir a natureza formal associada, por um lado, às propriedades características dos corpos homogêneos em geral, considerados em si e por si mesmos, e, por outro, às propriedades características da constituição orgânica, de modo a precisar as diferenças entre elas. Penso que, com este estudo, também será possível compreender de um modo claro o motivo pelo qual, nesta concepção de natureza, toma-se o organismo vivo como o paradigma de substâncias (ousiai) naturais. / This research aims to develop a study on the aristotelian notion of organic constitution, which seek to propose an examination of the natural philosophy of Aristotle concerning the aspect, assigned to the body, to be natural substance in its highest degree, establishing an analysis comparative between elementary compounds, inanimate homoeomerous compounds and organic compounds. Therefore, I intend, first, to promote an analysis regarding the substantial nature of living organisms. Then delimit an investigation around the kinds of natural compositions, taking into account the way in which natural necessity would be involved in the constitutive process of such compositions. And finally, offer an interpretation relating to Chapter 12 of De Caelo IV, which relies on discerning the formal nature associated, on the one hand, the characteristic properties of homoeomerous bodies generally considered in themselves and for themselves, and, on the other hand, the characteristic properties of the organic constitution in order to clarify the differences between then. I think that, with this study, also will be possible understand in a clearly way the reason, in this conception of nature, it takes the living organism as the paradigm of natural substances (ousiai).

Gadoliumbasierte Kontrastmittel werden in der Magnetresonanztomographie verwendet und gelangen nach der Exkretion durch behandelte Patienten in Oberflächengewässer, da sie von Klärwerken nur unzureichend entfernt werden. Das Verhalten der Kontrastmittel in der Umwelt und deren Wechselwirkung mit Organismen wurde in dieser Arbeit aufgrund der Toxizität des freien Gd-Ions und der damit verbundenen möglichen Gefahren, wie der Anreicherung in der menschlichen Nahrungskette, näher untersucht. Die bildgebenden elementanalytischen Methoden Laserablation mit induktiv gekoppelter Plasmamassenspektrometrie (LA-ICP-MS) und Röntgenfluoreszenzanalyse mit Synchrotronstrahlung (SRXRF) wurden genutzt, um verschiedene biologische Systeme hinsichtlich ihrer Aufnahme, Verteilung und Abgabe von Gd-basierten Kontrastmitteln zu untersuchen. Zuvor wurden beide Methoden für diese Anwendung analytisch charakterisiert und verglichen. Die Nachweisgrenzen von Gadolinium wurden mittels LA-ICP-MS (0.78 pg) und SRXRF (89 pg) unter jeweils optimierten Bedingungen durch die Kalibrierung über Rückstände eingetrockneter Elementstandardtropfen bestimmt. Anhand von Fadenalgen konnte die Aufnahme und Abgabe der Gd-basierten Kontrastmittel gezeigt werden. Die Abhängigkeit von der Konzentration des Kontrastmittels in der Expositionslösung und die Unabhängigkeit der zeitlichen Aufnahme innerhalb eines Zeitraums von 1-7 Tagen wurden an Wasserlinsen studiert. Gadolinium konnte in einem Kresseblatt quantifiziert werden. Die Verifizierung der LA-ICP-MS-Ergebnisse erfolgte mit der SRXRF und der ICP-MS nach Aufschluss. Auch die Aufnahme und Abgabe von Gd in Wasserflöhen wurde beobachtet. Die Lokalisierung des Gds wurde mittels 3D µ-Computertomographie durch den Vergleich mit einem unbelasteten Wasserfloh aufgeklärt. In allen Untersuchungen wurde Gadolinium in den exponierten Modellorganismen nachgewiesen, woraus geschlussfolgert werden kann, dass die Kontrastmittel aus der Umgebung aufgenommen werden. / Gadolinium based contrast agents are used for magnetic resonance imaging. After their excretion by medicated patients they reach surface water passing waste water treat-ment plants where they are not removed sufficiently. The behavior of the contrast agents in the environment and the interaction with organisms was investigated in this work due to the toxicity of the free Gd3+ ion and the associated risks, such as accumulation in the human food chain. In this work, the two elemental analytical imaging methods laser ablation inductively coupled plasma mass spectrometry (LA-ICP-MS) and synchrotron radiation X-ray fluorescence analysis (SRXRF) have been used to investigate the uptake, distribution, and excretion of Gd-based contrast agents by various biological systems. Both methods were analytically characterized and compared for this application. The detection limits of gadolinium were determined under optimized conditions by LA-ICP-MS and SRXRF. With calibration by remains of dried elemental standard droplets detection limits of 0.78 pg absolute amount of gadolinium (LA-ICP-MS), respectively 89 pg (SRXRF) were reached. Based on filamentous algae as water plants the uptake and the excretion of Gd-based contrast agents were revealed. The dependence on concentration of the contrast agent in the exposition solution and the independence of temporal uptake within one to seven days were studied for duckweed. By LA-ICP-MS gadolinium was quantified in a leaf of cress plant. The verification of the results was performed by SRXRF and ICP-MS after digestion. Furthermore, the uptake and distribution of Gd-based contrast agents in higher organisms (water flea) were observed. The exact location of gadolinium was resolved by three-dimensional μ-computed tomography by the comparison of an exposed with a Gd-free water flea. In all studies, gadolinium was detected in the investigated exposed model organisms. It can be concluded that the contrast agents were taken from the environment.

This work expands the knowledge on phospholipid metabolism in the kinetoplastid parasites: T. brucei, T. cruzi, Leishmania spp. that cause neglected tropical diseases and the related non-human pathogenic Crithidia fasiculata. As a close relative of parasitic kinetoplasts, specifically Leishmania, it is hypothesised that Crithidia fasiculata possesses a similar lipid biosynthetic capability and therefore represent an attractive model organism. Database mining the Crithidia genome revealed the ability to biosynthesise all of the main phospholipid species. Utilising various lipidomic techniques, a high level of an ω-6 18:3 fatty acid was observed, alongside an uncommon Δ19:0 fatty acid that was later identified to be exclusive attributed to PE species. Sphingolipid metabolism was shown to resemble that of Leishmania and T. cruzi, given the exclusive production of inositol-phosphoceramide species and no sphingomyelin species being observed. Using labelled precursors, Crithidia were seen to uptake and incorporate extracellular inositol into both phosphatidylinositol and inositol-phosphoceramide species. Crithidia were also shown to utilise both the Kennedy pathway and methylation of phosphatidylethanolamine to form phosphatidylcholine. The phospholipidome of T. cruzi revealed several phosphatidylserine species for the first time, suggesting a functional phosphatidylserine synthase. Current knowledge of T.cruzi sphingolipid biosynthesis was also confirmed as only inositol xxxi phosphoceramide species were observed. The identification and subsequent characterisation of novel phosphonolipid species are reported for the first time. Utilising lipidomic methodologies and labelled precursors, the relative contribution of the intracellular inositol pools within bloodstream and procyclic T. brucei towards PI biosynthesis was examined. This highlighted that the synthesis/turnover rates for specific phosphatidylinositol and inositol-phosphoceramide species are unequal. Efforts to optimise media conditions highlighted that under reduced levels of serum/glucose/inositol, bloodstream T. brucei unexpectedly adjusts its inositol metabolism. The procyclic parasite exemplifies this fact, as under inositol/glucose deficient media conditions they appear to have adapted to utilising glucogenesis and inositol de-novo synthesis. This work highlights that these parasites are rapidly dividing, their unique features of lipid metabolism may be exploitable for drug discovery purposes.

En 1971, le plateau du Larzac, jusque-là inconnu, accède à une notoriété inattendue lorsqu’est annoncée l'extension du camp militaire situé en son cœur. Les agriculteurs locaux s'engagent dans une protestation, qui durant une décennie (1971-1981), mobilise autour d'eux un large et hétéroclite mouvement, dynamisé par les comités Larzac ayant essaimé dans toute la France. La victoire de 1981 ne signifie pas la fin de l'activisme de cette population renouvelée. Au contraire, durant les trois décennies qui suivent, le Larzac militant s'engage dans l'aménagement foncier de son territoire, mais aussi dans le syndicalisme agricole et dans des réseaux de solidarité internationale qui mènent à l'altermondialisme. Avec l'émergence de José Bové, trait d’union entre les deux périodes, le Larzac revient au devant de la scène. Ses actions spectaculaires se situent dans une certaine continuité de la lutte initiale, dont les acteurs perpétuent la mémoire. Le souvenir de ce passé poursuit son cheminement légendaire, bien au-delà des limites du plateau… / In 1971, the plateau of Larzac, up to then unknown, reaches an unexpected renown when the extension of the military camp located in its heart is announced. The local farmers enter into a protest, which during one decade (1971-1981), mobilizes around them a wide and disparate movement, instigated by the Larzac committees having spread in all France. The victory of 1981 does not mean the end of the activism of this renewed population. On the contrary, during the three following decades, the activist Larzac begins the improvement of land of its territory, but also the agricultural trade unionism and networks of international solidarity which lead to the altermondialism. With the emergence of the figure of José Bové, bridging the gap between the two periods, Larzac returns in the lime light. Its spectacular actions are in a certain continuity of the initial fight, whose actors perpetuate the memory. The memory of this past continues its legendary advance, well beyond the limits of the plateau…

<p>The objective of the dissertation was to study the cabin environment, and identify personal and environmental risk factors, associated with symptoms, and perception of cabin air quality. Another objective was to study if ban of smoking, and increased relative air humidity on intercontinental flights, could have a beneficial health effect. The studies were performed among Scandinavian cabin crew in one Airline Company. Office workers from the same company served as controls. Exposure differed between cruise and non-cruise conditions. Air humidity was very low during intercontinental flights (3-8%). Concentration of moulds, bacteria, formaldehyde, and ozone was low. Tobacco smoking increased respirable particles in the cabin air, from 3 to 49 mg/m3, and increased cotinine in urine. The ETS-exposure was highest in the aft part of the cabin. Symptoms and environmental complaints were more common among flight crew than office workers. We could identify personal factors of importance, and certain conditions that could be improved, to achieve a better cabin environment. There was an association between symptoms and environmental perceptions and work stress, lack of influence on working condition, and a history of atopy. After ban on smoking in aircraft, there was a decrease of ocular and general symptoms, and increased tear-film stability in aircrew. Air humidification reduced headache and ocular, nasal, and dermal dryness symptoms, increased tear-film stability, and increased nasal patency. Our result indicates that ETS and low air humidity are important environmental factors in aircraft, and that atopy, and work stress could be significant risk factors for symptoms and environmental perceptions.</p>

The objective of the dissertation was to study the cabin environment, and identify personal and environmental risk factors, associated with symptoms, and perception of cabin air quality. Another objective was to study if ban of smoking, and increased relative air humidity on intercontinental flights, could have a beneficial health effect. The studies were performed among Scandinavian cabin crew in one Airline Company. Office workers from the same company served as controls. Exposure differed between cruise and non-cruise conditions. Air humidity was very low during intercontinental flights (3-8%). Concentration of moulds, bacteria, formaldehyde, and ozone was low. Tobacco smoking increased respirable particles in the cabin air, from 3 to 49 mg/m3, and increased cotinine in urine. The ETS-exposure was highest in the aft part of the cabin. Symptoms and environmental complaints were more common among flight crew than office workers. We could identify personal factors of importance, and certain conditions that could be improved, to achieve a better cabin environment. There was an association between symptoms and environmental perceptions and work stress, lack of influence on working condition, and a history of atopy. After ban on smoking in aircraft, there was a decrease of ocular and general symptoms, and increased tear-film stability in aircrew. Air humidification reduced headache and ocular, nasal, and dermal dryness symptoms, increased tear-film stability, and increased nasal patency. Our result indicates that ETS and low air humidity are important environmental factors in aircraft, and that atopy, and work stress could be significant risk factors for symptoms and environmental perceptions.

隨著資訊科技與生產技術大幅進步，以及全球化及自由化下瞬息多變的競爭環境，經營者除了關注企業內部的議題外，亦需了解全球經濟發展趨勢與產業脈動，在競爭者與客戶回應之前，提出有效對策因應，如此才能在激烈的競爭中存續與發展，維持競爭力及提升經營績效。因此，現今企業勝出的核心關鍵不再單純依賴規模與效率，而是如何發揮創意，找出新的競爭定位，並藉助資訊快速運算及不斷增強的商業智慧功能來改善企業本身的經營條件，甚或尋求新的商業模式。 個案公司是一家電子零組件製造與銷售公司，主要產銷連接器、軟性排線及線材組件。和大多數公司一樣，個案公司目前正面臨全球化競爭帶來的挑戰。處於原物料及人力成本持續上漲的壓力，以及面對客戶少量多樣客製化的產品需求與愈趨繁複的出貨要求下，個案公司之產品毛利愈來愈低。為解決這些經營上的問題，個案公司期待運用ERP資訊系統客製「商品計價作業」來反映成本上漲對產品報價的變動，並藉此快速且適度反應到對客戶的報價上，以期提升經營彈性，因應市場變化。 本研究從個案公司為了因應市場變化而建置資訊系統，以期快速且正確的反映產品報價的需求出發，首先針對個案公司，應用企業流程資訊有機體(Process-Wide Information Organism, PWIO)分析模式，重現及檢視個案公司銷售流程，並結合時間導向的作業基礎成本制求算出客戶最終毛利，據此重分類客戶屬性，並提出對應之銷售策略及對資訊系統需求之反思與建議。 關鍵字：企業流程資訊分析模式、顧客利潤分析、時間導向作業基礎成本制度 / Information technology and manufacturing techniques are greatly improved by days. The globalization and liberalization make industrial competition fierce and ever-changing. Under such circumstances, the company managements can not only focus on internal topics but should observe the global economic development trend and also the commercial and industrial variety. They should put forward solution strategies to deal with the responses of competitors and requests of customers. Only then can they keep competition power and enhance the operation profit to continue sustainable operation and development in the sharp competition. Therefore the key success factor today is not to depend on operation scale and efficiency only but to bring creativeness into full play to find the competition advantage of the company. In addition, they should improve management conditions by means of rapid information operation and ever-growing business intelligent features or to create new business model. A case company is a component manufacturing and sales company. Its main products are connectors, flexible flat cable and wire harness. Facing the severe global competition as the others, the company is challenged by margin issue due to increasing cost of raw material and labor, customized products requests with high-mix/ low-volume. To conquer this business issue, the case company plans to utilize ERP to build up the “Product Pricing Program” to re engineer the pricing methodology by reflecting the increased cost in the quotations to customers. The pricing process can enhance the operation efficiency to respond to the variety market changes. To deal with the market changes, the case study is aimed to establish effective information system for the purpose of responding rapidly and precisely to pricing decision. The research reviews and inspects the sales flow of the case company by Process-Wide Information Organism (PWIO). It also combines the time-oriented activity base costing (ABC) to forecast the final gross profit of customers. Based on this, the case company could re-categorize the customer segmentation and put forward related sales strategy and enhancement on the demand of information system. Key words: Process-Wide Information Organism (PWIO); Customer profitability analysis; Time-Driven Activity-Based Costing