The technology industry is characterized by a greater than usual reliance on intangible assets. During the tech bubble many firms were valued entirely on intangible assets and growth prospects. In the aftermath of the bubble, intangible assets still play an important role as the innovative performance of a firm’s human capital and the value of its patents creates much of the value of high-tech firms. The problem of transferring human capital and knowledge may be further exacerbated when the firms belong to separate national cultures. Investor perception of acquisition announcements may be more favourable if the target workforce is much smaller relative to the bidder, and thus easier to integrate. Also, perceptions may be favourable when the target has a high ratio of intangible assets to total assets, as this may be a proxy for the relative value of the extractible intangible assets. This study uses a sample of 61 acquisition announcements between 1991 and 2004, where both acquirer and target are high-tech firms and accounting and trading data is available from three years prior to three years after the acquisition announcement. There is weak evidence to support the employee ratio hypothesis for bidder returns, and no evidence to support the intangible assets to total assets hypothesis for either bidder or target returns. Additionally, it is found that average bidder abnormal returns during the announcement period (as measured from one day prior to the announcement acquisitions to one day afterwards) are negative but not significantly different from zero, and that average target abnormal returns are positive and significant. Average wealth gains to bidders are negative and to targets are positive over the window from five days prior to the acquisition announcement to five days afterwards. Furthermore, combined wealth gains are negative, indicating the synergistic gains from high-tech cross-border acquisitions are offset by high premiums paid by the bidders for the targets. Relatedness, a lack of tender offers, and non-US acquirer status are demonstrated to be related to negative returns to bidders, whereas tender offers, US-acquirer status, and termination provisions are shown to be related to increased returns to target shareholders. In the long-run, it is found that acquirers experience superior operating cash flow returns when compared to their industry peers, however, the acquirer experiences diminished performance when compared to the combined performance of the pre-acquisition acquirer and target firms.

Syftet med arbetet är att få en förståelse för moss-sedumtakets bullerdämpande egenskaper. Jag kommer även att försöka förutsäga med hjälp av akustikteori vilken utav de två olika uppbyggnadssystemen av moss-sedumtak som ger den bästa bullerdämpande effekten. Mätningarna kommer att bestå i att registrera ljudtrycksnivån i rummet, vid varje oktavband i frekvensområdet 125-4000 Hz. Först utan moss-sedummattan och sedan med moss-sedum mattan. Storleken på differensen i ljudnivån ger en bild av i vilket frekvensområde som ljudabsorptionen är effektivast. För att ytterliggare öka förståelsen för hur moss-sedum absorberar ljud så kommer även absorptionsfaktorn att beräknas. Utifrån resultaten kan man se en tydlig bild på hur xeroflor moss-sedum mattan absorberar i frekvenserna 125-4000 Hz. Den har sin bästa absorption i området 500-4000 Hz och i detta område så är det runt 1000 Hz som den absorberar effektivast.   Om vi tittar på de två olika systemen som Veg Tech använder för att bygga upp ett sedumtak på så sker dämpningen i XMS 0-4 med hjälp av luftspalten och i system XMS 2-27 i VT-filten. Men i detta fall så är luftspalten endast 25 mm så en märkbar ökad dämpning är svårt att föreställa sig. VT-filten som används i XMS 2-27 har öppna celler och kan liknas vid mineralull, som är en bra absorbent. Min slutsats är att 10 mm VT-filt ger bättre dämpning än en luftspalt på 25 mm.

The technology industry is characterized by a greater than usual reliance on intangible assets. During the tech bubble many firms were valued entirely on intangible assets and growth prospects. In the aftermath of the bubble, intangible assets still play an important role as the innovative performance of a firm’s human capital and the value of its patents creates much of the value of high-tech firms. The problem of transferring human capital and knowledge may be further exacerbated when the firms belong to separate national cultures. Investor perception of acquisition announcements may be more favourable if the target workforce is much smaller relative to the bidder, and thus easier to integrate. Also, perceptions may be favourable when the target has a high ratio of intangible assets to total assets, as this may be a proxy for the relative value of the extractible intangible assets. This study uses a sample of 61 acquisition announcements between 1991 and 2004, where both acquirer and target are high-tech firms and accounting and trading data is available from three years prior to three years after the acquisition announcement. There is weak evidence to support the employee ratio hypothesis for bidder returns, and no evidence to support the intangible assets to total assets hypothesis for either bidder or target returns. Additionally, it is found that average bidder abnormal returns during the announcement period (as measured from one day prior to the announcement acquisitions to one day afterwards) are negative but not significantly different from zero, and that average target abnormal returns are positive and significant. Average wealth gains to bidders are negative and to targets are positive over the window from five days prior to the acquisition announcement to five days afterwards. Furthermore, combined wealth gains are negative, indicating the synergistic gains from high-tech cross-border acquisitions are offset by high premiums paid by the bidders for the targets. Relatedness, a lack of tender offers, and non-US acquirer status are demonstrated to be related to negative returns to bidders, whereas tender offers, US-acquirer status, and termination provisions are shown to be related to increased returns to target shareholders. In the long-run, it is found that acquirers experience superior operating cash flow returns when compared to their industry peers, however, the acquirer experiences diminished performance when compared to the combined performance of the pre-acquisition acquirer and target firms.

This survey's main purpose is to highlight how the two Swedish newspapers Aftonbladet and Dagens Nyheter writes and describes four different school shootings. We wanted to find out if there is a general pattern of how school shootings are reported by the media. Two of the shootings occured in USA, Columbine and Virginia Tech, and two in Finland, Kauhajoki and Jokela. The analysis aims at three areas: the whole event, the perpetrator and the victim.   We have used a qualitative content analysis with a semiotic model to examine the articles in the survey. The theories in the study is based upon views on social constructionism, media logic, stereotypization, representation, morale panic/media panic and media events. With the foundation of our chosen theories we have seen a certain amount of articles that is slightly perfunctory and you can tell a template have been layed upon many articles.   One of our conclusions from our survey is that Aftonbladet is a more frequent user of indecent and powerful metaphores and metonymies than Dagens Nyheter. For example is the term bloodbath used a couple of times by Aftonbladet but not by Dagens Nyheter. We have also found out that the perpetrator is generally described as a stereotype when his bad qualities are strenghten and his good qualities are ironed out.

It is a Key player for Doctrine of Equivalents of interpretation and application in the patent infringement. While the use of Doctrine of Equivalents on the judicial decisions they may not otherwise. The Doctrine of Equivalents of patent infringement litigation often is used to determine the key to victory or defeat. So can interpretation and application of Doctrine of Equivalents be used to explain the lack of fairness and justice? Two levels affect this. First, it will hinder the development of human resources for innovation and invention; on the other hand, it will hinder the use of proprietary information with competitors in the industry and then R & D innovation. Therefore, how to strike a balance, and provide companies with operations on the coping strategies? It must provide light to the government to develop policies to make the state's industrial economic development not have a negative impact, it will be able to make Taiwan high-tech industries the key to scale new heights. The development of Taiwan's high-tech industries has its advantages which, if they can continue to innovate and pursue new knowledge, create new knowledge, apply new knowledge, will be able to continue to successful development. In the arena of global competition, technological innovation in creating and maintaining the competitive edge play an important role. In the big picture, the State must be able to establish an economic growth patent policy..Taking into account the economic advantages of science and technology policy is the most important contribution of science and technology enterprises and will provide support to business and trade activities to encourage government, industry, education and cooperation between research units, to encourage and support scientific and technological innovation, and to develop plans to enhance the creativity and support research and development activities.This must be done as soon as possible due to the necessary Doctrine of Equivalents on the legal structure to ensure the rights and interests of both parties, thus contributing to the sustainable development of Taiwan's high-tech industries.

In 1984, in the background that the level of salary in Taiwan was far lower than Europe and America, UMC was the first company setting up the employee bonus shares as well as the allotment of stock dividends in order to allure the domestic and overseas elites. Afterwards, this mechanism has become the characteristic of Taiwan¡¦s electronic industry to appeal the talents . By 2007, the issue of expenditure of employee bonus shares emerged. Undoubtedly, the high technology industry, in which the employees benefitted the most from the system of employee bonus shares and the allotment of stock dividends, was the one being impacted the most. Therefore, every company took various measures to avoid the employees¡¦ leaving and maintain the company competitive in response to this situation. The system of expenditure of employee bonus shares has been conducted for 2 years since 2008. So the impacts of this mechanism have been presented and the influences of those responsive measures should have been in effect. What was the impact from the system of expenditure of employee bonus shares to Taiwan¡¦s high-tech industries indeed? What was the measure dealing with the human resources that each company took to reply this situation? Thus, this study took some Taiwan public high-tech companies and consultant companies famous for its specialization in employee salary and bonus as our case studies. Through the collection of these case studies, we found some common measures between these companies. Besides, to increase the practical value of this study, we analyzed the measures, the background factors, and all the impacts in details and in depth. In sum, we hope we could offer the directional guidelines for the development of innovative employee incentives and provide some advices to those companies encountering the problems in designing the reward system. The findings were listed as below: 1. For the most companies, they did not take the timely measures in 2008. In the year of 2008, the global economic climate declined. Each company focused on the matters how to increase the sales and decrease the expenditures, so they viewed the leaving of employees as healthy and allowed. That was why they did not take timely measures for the system of expenditure of employee bonus shares. By 2010, due to the economic climate recovery, the sales of each company turned better and the companies started to plan the new reward mechanism to induce and keep those elites in house. 2. Those responsive measures only focused on the adjustment of the employee reward system, but other human resources practices did not change too much. Those respondents emphasized largely in the adjustment of the salary structure or other new design of the reward system; however, they did nothing to the side of the human resources. 3. The number of transfer is expected to increase largely in 2010. Because the economic climate and the income of each company are getting better, the respondents all anticipated they will be impacted by the increasing turnover rate of their employees. Similarly, recruiting talents from other corporations would get intense and the employees would start to search the opportunity to serve in other company. In addition, the human resources would leap over from one industry to another, because the incentive of the employee bonus shares in high-tech industry disappeared. As result, the high-tech industry may not be the first priority for a job. The brand power of the company, the operating status, the vision of the future, and even the individual growth for the employees could be the major indicators for a job. To sum up, from the case studies in regard to the human resources practices in Taiwan¡¦s high-tech industry, we could find the system of expenditure of employee bonus shares did not bring the severe change to the human resources in Taiwan¡¦s high-tech industry. In fact, the hugest influence is that the high-tech industry is not so attractive as before anymore. In the future, competing for the human resources would not only limit to the high-tech industry, because other outstanding corporations from various industries and the foreign companies may lead to the flow of those elites moving between industries.

In order to relieve small and medium enterprises (SMEs) from the predicament of inadequate capital and immature technology in the beginning of new ventures as well as to realize sustainable business development, Taiwan gevernment has been heavily investing in many universities to set up incubation centers in the hope to provide start-ups abundant resources with the help of academic institution¡¦s counseling expertise; therefore, the cost and risk for start-ups in the beginning of new venture and R&D phase can be reduced and more sound and competitive SMEs could be incubated under the tutelage of incubation centers. The study mainly discusses the relationship between key success factors (KSFs) of high-tech start-ups and the counseling resources from incubation centers. Firstly, the study establishes the structure of empirical study based on the collection and discussion of domestic and foreign literatures. Since the counselling clients of incubation centers majorly consist of start-ups, the study adopts in-depth interviews to investigate these start-ups via case study. By organizing and analyzing the in-depth interviews with start-ups, the study tries to investigate the relationship between two fundimental dimentions of resources from incubation centers and enterprise characteristics, as well as the performance and competitiveness in start-ups. The objectives of this sudy are to: 1.Understand how incubation centers utilize the relevant resources from government to nurture start-ups. 2.Investigate how the resource platform of incubation center guides the KSFs of high-tech start-ups. 3.Evaluate what the three dimensional roles of resources, innovation, and values play in the competitive strategy of high-tech start-ups, and find out the KSFs therein and their future prospects. 4.Understand how start-ups and entrepreneurship influence the success of the business.

Taiwan Island is surrounded by seas in all directions of its territory. Because of the tortuous coast, harbors and bays, in addition to the government¡¦s policies to mainland China opening gradually, the piecemeal activities of smuggling, illegal immigrations and so on in the early period have become organizational, grouped large-scale ones today. This transition has influenced national security and socially public order. Coast Guard Administration has responsibilities for prevention from smuggling, illegal immigration and attacking crimes. Hence, being the front line staff for law enforcement should know how to apply and build all kinds of high-tech equipment and systems well in order to promote the effectiveness of investigation, surveillance, law enforcement efficiently. Radar system is an efficient instrument for the investigation of smuggling, search and rescue and the defense of national marine right. It can provide the movement of certain targets on seas in twenty-four hours to the staff on duty all day who may ascertain some suspicious scenarios as soon as possible and adopt the way of deploying and placing armed force in advance to keep sea areas in safety. The smooth and reliability of maintaining for radar system both influence on the staff who try to control dynamic targets directly and the dispatch for all subordinate units¡¦ maneuverable manpower indirectly at the same time. Architecture-Oriented Coast Guard Radar Maintenance and Operation Management Model (abbreviated as AORMOMM below) addressed in this study is a practical mold which consists of six fundamental diagrams in accordance to the structure-behavior coalescence (SBC) architecture. It demonstrates multiple perspectives on the maintenance of radar system completely. AORMOMM integrally describes the structure and behavior and helps all related supervisors and employees in an organization keep whole perspectives well for the maintenance and operation of radar system through this model. Because we have already integrated the organization of managing and operating radar system, information systems and the processes of operation into AORMOMM, exercising whom will assist all departments in an organization to communicate with each other in common consensuses efficiently in their work and makes the transmission of information more transparently then help employees obtain better efforts when learning how to deal with their affairs. In addition, taking advantage of AORMOMM to maintain and manage will make governmental organizations gain better qualities when putting the maintenance and operation of radar system into practice.

Taiwan¡¦s successful industry development model had admired by people in the world. To induce the successful industry development model was from agriculture industry, industry to hi-tech industry. Now some hi-tech products had been the No.1 in the world but some tradition industries competence are decreasing due to high cost of wage and land and low profit. Recently China¡¦s industry rises abruptly and relies on its low wage and vast local market to attract foreign capital investment. This situation made Taiwan tradition industries face severe competition. Some tradition industries are in view of surviving or diverting risk to invest hi-tech industry. Some are success but more are failure even cumbering mother companies. According to Taiwan tradition industries situation, we consider if tradition industries do not understand what core resources they own or what key success factor on hi-tech industries and invest in a swarm of bees will cause vast damage. The research is based on resource-based theory and search for the key success factors of hi-tech industries, and to realize what the competitive dominance is. We hope the research result will help for tradition industries to invest hi-tech industries. This study has three steps as following: (1) Through comparing differences between tradition industry and hi-tech industry to design questionnaire and interview experts deeply to get the key success factors. (2) To check the results by successful company. (3) To present the results of analysis and to give some suggestions. In conclusion, we get five key success factors as following: (1) Leader characteristic (2) The ability to get outer capital (3) The ability to get right professional team work (4) The ability of technique (5) Company culture

Practices of Human Resource Management for R&D Department of IT Industries Yu-Chen Chen Abstract High-Tech Industries play an important role to Taiwan¡¦s economic development over recent years. The innovation & technology enhancement of research & development department become the core competitiveness of high-tech enterprises. This paper aims at probing into the human resource management for R&D department for an integrated conclusion of which offers the best practice reference in R&D, and then to strengthen the advantageous position of Taiwan high-tech industries in the worldwide market. This paper focuses on: 1. Investigating for the ways of organization & management of R&D department, and the efficiency it brings by the human resource strategies and policies. If there¡¦s any difference or common features of human resource measures to fit in with high-tech industries, and that takes good effect upon R&D department¡¦s performance. 2. Research into R&D organizations for what are the existing HR systems? What is the HR role expected from R&D talents? The necessity of competency enhancement of R&D professionals to cope with business growth. Drawing a conclusion to collect the executives in the case companies with good HR management styles tailored to R&D professionals¡¦ needs. 3. With the characteristics of short-life cycle, high complexity and changeable technology, how the interaction it would be between R&D talents and the people implicated internal and external of enterprises. What are the must adjustments of R&D people to get with reality challenges? And finding the collaboration between departments of human resource and R&D to move up productivity & competitiveness. Keywords: high-tech industries, department of research & development, innovation, human resources practices.