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Ponsonby-Mccabe, Sharon J. M. "Going Underground : Motor-scooters, mods and value co-creation." Thesis, University of Ulster, 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.514477.
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Abdi, Joseph. "Moms på elektroniska tjänster." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-15114.
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EU beslutade 2002 om en särskild beskattningsanordning i syfte att undanröja konkurrenssnedvridningar vid försäljning av elektroniska tjänster. Frågetecken om var eller av vem som moms ska erläggas kan ibland uppstå. Förvaltningsrätten och regeringen har gjort olika bedömningar beträffande mervärdesskatteskyldighet för två svenska företag vars tjänster varit underkastade moms i andra länder. Medan förvaltningsrätten dömde företag A att betala mervärdeskatt befriade regeringen företag B från mervärdebeskattning. Syftet är att utreda hur skattskyldighet beträffande samma elektroniska tjänster kan uppkomma i olika medlemsländer samt om de som tillhandahåller dessa tjänster säljer till eller ifrån fasta etableringsställen eller om de är att betrakta som återförsäljare. Varför samma skattskyldighet uppkommer i olika medlemsländer kan delvis härledas till de avvikelser som finns mellan svensk rätt och EU-rätt beträffande innebörden av de olika begrepp som används för att beteckna momsredovisningsskyldiga. Det kan även bero på den vaga och vida definition som begreppet elektroniska tjänster innefattar samt de skillnader som finns mellan språkversionerna beträffande vad som ska anses omfattas. Tillhandahållare av elektroniska tjänster ska erlägga mervärdeskatt i det land där köparen har sätet för sin ekonomiska verksamhet eller där det fasta etableringsstället finns till vilka tjänsterna tillhandahålls. Vid omsättning eller förvärv av tjänster är det den som agerar som faktisk säljare eller den kund som faktiskt förvärvar och konsumerar tjänsten som avgör var omsättningen anses belägen. Bedömningen ska fokusera på de huvudsakliga momenten för tjänsten ifråga. Tillhandahållare av elektroniska tjänster är inte att betrakta som återförsäljare eftersom de inte uppfyller de kriterier som finns uppställda för begreppet återförsäljare. Därmed kan en analogi inte göras gällande.In 2002 the member states of EU took a decision regarding whether to introduce a special tax base on digital supplies or not. This tax base was later on implemented to the member states domestic laws. Question may sometimes arise as to where or by whom VAT should be paid regarding electronically supplies. The administrative court and the Swedish government have made different judgments regarding two Swedish companies whose services already have been subject to VAT in other member states. While the administrative court sentenced company A to pay VAT the government exempted company B. This bachelor thesis will examine how tax claims regarding the same electronically supply can occur in different member states and if the providers are selling to or from a permanent establishment or if they are to be considered as distributors. The answer to the first question can partly be due to the difference between Swedish law and EU-law regarding the different use of word for designating a taxable person. The words used for designating a taxable person have different meanings which can constitute confusion. It can furthermore be due to the vague and broad definition for the term electronically supplies and the differences that occur, regarding what can be covered by the definition of electronically supplies. Providers of digital supplies shall pay VAT in the country where the buyer has his place of business or where the fixed establishment is located to which the supplies are provided. Regarding revenue or acquisition it is the one who acts like the real seller or the customer who acquires and consumes the provided service who determines where the supply is situated. The main elements for the services provided have to be examined. Providers of digital supplies are not to be regarded as distributors because they do not meet the criteria’s that are set out for the term.
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Cardozo, Karin. "Speech-Language Pathology Interns’ Perceptions of What Supervisors Value Most During Clinical Practicum." FIU Digital Commons, 2015. http://digitalcommons.fiu.edu/etd/2276.
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The purpose of this investigation was to analyze interns’ perceptions of what supervisors considered important supervisory behaviors and to compare those perceptions with what the supervisors considered important. Participants consisted of 33 interns and 23 supervisors. Results of two surveys collected in previous studies were compared and analyzed. Tihen’s (1983) “Tihen’s Student Expectations of their Clinical Supervisor(s) Scale” was used for the intern group. A modified version of the same scale was used for the supervisor group. The scale rated five domains: passive, evaluative, active, cooperative, and affective.
Results revealed that interns ranked perceptions of what supervisors considered important supervisory behaviors as less important than what supervisors rated them. Supervisors rated all domains significantly higher than interns. Both groups considered the active domain to be the most important category and the passive domain to be the least important. Groups differed in their rankings for the affective, evaluative, and cooperative domains.
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Nouri, Divina. "Boat insurance from the customer’s perspective : - A study on what aspects private policyholders value most in Swedish insurance companies." Thesis, Linnéuniversitetet, Institutionen för marknadsföring (MF), 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-45500.
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People play a major role in the marketing of services, due to the fact services are intangible, and customers look for ways to determine the quality of services. Since services differ from physical goods, service providers need to understand how they affect their organizations. Furthermore, the criterion for satisfaction is different and the customer participates in the process, hence the interest to study this more thoroughly.
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Nafissi, Mohammad. "Ancient Athens and modern ideology : value, theory and evidence in historical sciences : Max Weber, Karl Polanyi and Moses Finley /." London : Institute of classical studies, School of advanced study, 2005. http://catalogue.bnf.fr/ark:/12148/cb39219987q.
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Srinivas, Sri Krishna. "On Added Value of Layer 4 ControlInformation for QoE Estimations." Thesis, Blekinge Tekniska Högskola, Institutionen för datalogi och datorsystemteknik, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-17059.
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Background: In the recent years, the focus of research has shifted to Quality of Experience(QoE) to maintain the user satisfaction levels and fulfill their expectations of the serviceoffered. Numerous work has been established in finding the relationship between the networklayer and QoE. But, it is fact that the transport layer is much closer to the end-user than thenetwork layer in the TCP/IP communication protocol suite. Thus, any changes in the degreeof satisfaction or degree of annoyance are directly reflected onto transport layer than on thenetwork layer. So, it becomes more significant to study the behavior of user satisfaction inrelation to transport layer than the network layer. Objectives: This research is to relate the behavior of TCP to QoE. The main considerations tobridge the gap between them are: (a) Analyzing the effects of using different versions of TCPon server and client side, (b) Monitoring and analyzing the intensity of TCP traffic in thereverse direction and (c) Investigating TCP control flags from client to server. Methods: QoE related parameters used in this research are: (a) Quality of video i.e., MOS, (b)Degree of disturbance caused by initial delay, (c) Degree of disturbance caused by jerkinessand (d) Degree of disturbance caused by freezes. Effects of network impairments like delay,jitter and packet loss are considered in this research. NetEm is used as the traffic emulationsoftware to shape the traffic. The packet capture analysis of traffic exchange is implementedusing tcpdump. Results and Conclusions: The aim of this research is to provide a passive-estimation methodto assess the user perceived performance. The results of this research provide valuablecontribution to service providers/operators to note the early warning signals from TCP reversetraffic to evaluate the decrease of user satisfaction level and try to cope or/and recover fromimpairments in the network. This research also provides a scope for future researchers toinvestigate other protocols both in transport and application layers.
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Robert, Katherine. "Assessing the occurrence and value of interactive features on admissions web sites : what students and admissions professionals say is most important /." Online version of thesis, 2009. http://hdl.handle.net/1850/8014.
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Erbén, Tova. "Une étude diachronique du suffixe -ard : un examen du sens de quelques mots médiévaux." Thesis, Stockholms universitet, Romanska och klassiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-146838.
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This study examines the supposedly pejorative nature of the Germanic derived suffix -ard in French medieval words and their contemporary counterparts. The author looks at the words used in medieval writings available in the online database Frantext Moyen Français, which features texts dating from the year 1330 to 1502. The study reveals that while a large portion of the words ending in -ard in this database can be considered pejorative, a group of words does not carry this connotation, such as words referring to colours or objects. Some words were pejorative in Old French but have lost this connotation over time, while others have disappeared only to reappear centuries later with new meanings. The study also shows that -ard was used to form many types of words – nouns, verbs and adjectives – which take their derivation from several different languages (e.g. Latin, Dutch, Spanish etc.). Sometimes it also seems to appear without any obvious reason, for example when it replaces an already existing suffix. Because of the changeable nature of language, words carrying the ending -ard must be examined in the context in which they occur in order to be properly understood.
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Anskaitis, Aurimas. "Koduoto balso kokybės tyrimas." Doctoral thesis, Lithuanian Academic Libraries Network (LABT), 2010. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2009~D_20100303_142131-75838.
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Disertacijoje nagrinėjama koduoto balso kokybės vertinimo problematika. Pagrindinis dėmesys skiriamas balso kokybės tyrimams, kai perduodama koduota šneka ir prarandami balso paketai.
Darbo tikslas yra patobulinti koduoto balso kokybės vertinimo algoritmus.
Darbo uždaviniai yra šie:
sukurti matavimo priemonę trumpų balso signalo atkarpų kokybei vertinti;
apibrėžti koduoto balso segmentų vertės sampratą ir parinkti vertės metrikas;
išmatuoti bendrinės šnekos balso segmentų verčių skirstinius;
nustatyti skirtingų koderių sukuriamų iškraipymų ribas;
ištirti paplitusių koderių inertiškumą, nustatyti kiek laiko pastebima prarastų paketų įtaka sekantiems segmentams.
Disertaciją sudaro įvadas, keturi tiriamieji skyriai ir bendrosios išvados.
Įvade pristatomas darbo naujumas, aktualumas, aptariamas autoriaus indėlis, formuluojami darbo tikslai.
Pirmas skyrius yra apžvalginis – analizuojami balso kokybės vertinimo metodai, jų privalumai ir trūkumai. Kaip savarankiška dalis čia pristatyti autoriaus sudaryti sąrašai lietuviškų žodžių, skirtų šnekos suprantamumo tyrimams.
Antrame skyriuje parodoma, kaip galima išplėsti kokybės vertinimo PESQ (angl. Perceptual Evaluation of Speech Quality) algoritmo taikymo ribas. Čia įvedama koduoto balso paketo vertės sąvoka, nustatomi statistiniai paketų vertės skirstiniai.
Trečiame skyriuje nagrinėjami specifiniai koduotos šnekos iškraipymai ir kodavimo parametrų įtaka balso kokybei. Parodoma, kad kodavimo iškraipymų dydis priklauso nuo šnekos... [toliau žr. visą tekstą]The dissertation investigates the problem of quality of coded voice. The main attention is paid to voice quality evaluation under packet loss conditions. The aim of the work is to improve voice quality evaluation algorithms. The tasks of the work are: construction of the means for measurement of voice quality of short voice signals; to define the concept of value of coded voice segment and to choose corresponding value metrics; to measure distributions of frame values in standard voice; to establish limits of distortions created by different codecs; to investigate inertia of wide spread codecs and establish the length of impact of one lost frame. The dissertation consists of the introduction, 4 chapters, conclusions, list of literature. Introduction presents the novelty and topicality of the work, tasks and aims of the work are formulated. The first chapter is overview of voice quality evaluation methods, pros and cons of these methods are analyzed. PESQ algorithm and limits of its applicability are introduced in this chapter too. The lists of Lithuanian words for word intelligibility testing are created. Chapter two presents the method of signal construction that allows to extend PESQ applicability to short signals. This chapter introduces the concept of frame value. Distributions of frame values are calculated. Third chapter analyses distortions created by coding. It is shown that coding distortions depends highly on the signal used and limits of distortion variability are... [to full text]
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Anskaitis, Aurimas. "Analysis of Quality of Coded Voice Signals." Doctoral thesis, Lithuanian Academic Libraries Network (LABT), 2010. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2009~D_20100303_142141-66509.
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The dissertation investigates the problem of quality of coded voice. The main attention is paid to voice quality evaluation under packet loss conditions.
The aim of the work is to improve voice quality evaluation algorithms.
The tasks of the work are:
• construction of the means for measurement of voice quality of short voice signals;
• to define the concept of value of coded voice segment and to choose corresponding value metrics;
• to measure distributions of frame values in standard voice;
• to establish limits of distortions created by different codecs;
• to investigate inertia of wide spread codecs and establish the length of impact of one lost frame.
The dissertation consists of the introduction, 4 chapters, conclusions, list of literature.
Introduction presents the novelty and topicality of the work, tasks and aims of the work are formulated.
The first chapter is overview of voice quality evaluation methods, pros and cons of these methods are analyzed. PESQ algorithm and limits of its applicability are introduced in this chapter too. The lists of Lithuanian words for word intelligibility testing are created.
Chapter two presents the method of signal construction that allows to extend PESQ applicability to short signals. This chapter introduces the concept of frame value. Distributions of frame values are calculated.
Third chapter analyses distortions created by coding. It is shown that coding distortions... [to full text]Disertacijoje nagrin jama koduoto balso kokybės vertinimo problematika. Pagrindinis dėmesys skiriamas balso kokybės tyrimams, kai perduodama koduota šneka ir prarandami balso paketai. Darbo tikslas yra patobulinti koduoto balso kokybės vertinimo algoritmus. Darbo uždaviniai yra šie: • sukurti matavimo priemonę trumpų balso signalo atkarpų kokybei vertinti; • apibrėžti koduoto balso segmentų vertės sampratą ir parinkti vertės metrikas; • išmatuoti bendrinės šnekos balso segmentų verčių skirstinius; • nustatyti skirtingų koderių sukuriamų iškraipymų ribas; • ištirti paplitusių koderių inertiškumą, nustatyti kiek laiko pastebima prarastų paketų įtaka sekantiems segmentams. Disertaciją sudaro įvadas, keturi tiriamieji skyriai ir bendrosios išvados. Įvade pristatomas darbo naujumas, aktualumas, aptariamas autoriaus indėlis, formuluojami darbo tikslai. Pirmas skyrius yra apžvalginis – analizuojami balso kokybės vertinimo metodai, jų privalumai ir trūkumai. Kaip savarankiška dalis čia pristatyti autoriaus sudaryti sąrašai lietuviškų žodžių, skirtų šnekos suprantamumo tyrimams. Antrame skyriuje parodoma, kaip galima išplėsti kokybės vertinimo PESQ (angl. Perceptual Evaluation of Speech Quality) algoritmo taikymo ribas. Čia įvedama koduoto balso paketo vertės sąvoka, nustatomi statistiniai paketų vertės skirstiniai. Trečiame skyriuje nagrinėjami specifiniai koduotos šnekos iškraipymai ir kodavimo parametrų įtaka... [toliau žr. visą tekstą]
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Henry, Muriel. "Développements de l'activité et histoire des mots : le cas de la VAE au Ministère chargé de la jeunesse et des sports." Paris, CNAM, 2008. http://www.theses.fr/2008CNAM0579.
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Cette thèse est développée à partir d'une intervention réalisée avec des professionnels sur leur activité de jury de Validation des Acquis de l'Expérience. Elle a comme objectif de mettre en évidence les processus et conditions de développement de l'activité langagière, dans l'activité d'analyse du travail rélisée après coup. Elle trouve place dans le champ de recherches ouvert sur l"analyse de l'activité du travail au moyen de l'activité langagière. A partir de dispositifs méthodologiques, plusieurs séries de travaux développent des conceptualisations sur les processus (Vermeersch, 1990; 2007; Pastré, 1999;2005; Beguin, 2005, 2006; Bronckart & al, 2005; Clot & Faïta, 2000; Clot & Kostulski, 2007). Notre position théorique nous conduit à considérer 1/ que le langage ne peut être envisagé indépendamment de l'activité d'un sujet, avec autrui, vers un objet, dont il médiatise les rapports ; 2/qu'il y recouvre une spécifité fonctionnelle; 3/qu'il se développe lui-même. A partir de dialogues recueillis dans le cadre de l'intervention, transformés ici en matériaux pour la recherche, et d'une méthode issue de la linguistique (salazar-Orvig, 1999), on conduit l'analyse de deux séquences issue d'autoconfrontations simples. Les résultats principaux mettent en évidence que l'activité langagière se développe différemment dans les deux cas. Pourtant, c'est une migration fonctionnelle des mots qui, dans les deux cas, apparâit comme à l'origine de ces développements. C'est précisément lorsque, de moyens, ils deviennent objet de l'activité d'analyse que les mouvements observés s'engagent. L'explication des différences réside alors dans l'histoire professionnelle du motThis research results from an intervention led with workers on their activity : validation of work experience. It focuses on the study of language during a work's analysis realized afterwards. It aims at showing development's proceees and conditions of linguistic activity. It takes place in the scientific field of work activity analysis studied with speaking activity. Processes are described in several works based on different methodologies (Vermersch, 1990; 2007; Pastré, 1999; 2005 ; Bronckart & al, 2005 ; Clot & Faîta, 2000; Clot & Kostulski, 2007). From our theorical position we consider :1/that language can not be studied regardless from a subject's activity with others turned to an object, 2/that language fulfils a specific function, 3/ that language develops itself. From intervention 's dialogues transformed into research materials and with a method chosen for its common epistemological and theoretical basement with our own frame and object (Salazar-Orvig, 1999), we analyse two pieces of "self-confrontation" dialoques. The main results show that language does not develop itself in the same way in the two dialogues. However, these developments start from a same point : words' function changes ; One word is first an activity's mean. It becomes then an activity's object. Explanation about differences is based on words professional background
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Ribeiro, Rogerio B. "The Relationship Between the Behaviors of the Top 50 Most Endorsed Athletes in the World and the Monetary Value of Their Endorsement Deals." Digital Commons @ East Tennessee State University, 2016. https://dc.etsu.edu/honors/347.
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The top endorsed athletes in the world are most likely the ones who have the biggest impact on their sport. These athletes are usually among the best in their sport or they might have something special that creates a strong relationship between the athlete and his or her fans. It is possible to say that this relationship combined with their skills on and off of the fields, courts, or arenas is what makes these athletes special. Big companies all over the world feel attracted to these athletes and, as a result, they spend millions of dollars every year in order to make these athletes the face of their companies. This research investigates the relationship between the monetary values of the top 50 most endorsed athletes in the world and their behaviors. Companies spend millions of dollars every year on endorsement deals, so it is important that they pick the right athlete to represent them. Furthermore, the athletes that are being endorsed need to know if there is a possibility of gaining or losing endorsements based upon their behaviors. The methodology in this research utilizes Analysis of Variance to investigate this relationship.
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Bianchi, Michelle, and Malin Fredriksson. "Opportunities and barriers to CSR : A qualitative case study of the most important aspects of CSR in medium-sized fashion companies in the moderate price range." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-10720.
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This thesis covers a qualitative case study of corporate social responsibility work in medium-sized fashion companies in the moderate price range. The aim of the study was to research the barriers and opportunities to corporate social responsibility in medium-sized fashion companies within the moderate price range in order to understand which aspects that are most important for these companies to focus on. Corporate social responsibility, shortened CSR, means taking environmental, social and financial responsibility for all actions of the company. The industry of the company as well as different company characteristics creates different contexts in which a company may work with CSR. The fashion value chain is a context for fashion companies. In order for a fashion company to be sustainable, the entire value chain should be considered, but it is within the upstream part of the fashion value chain that the most damaging processes occur and it is therefor the upstream part of the value chain that was focused on in this study. The size and price range of a company are characteristics that affects how a company may create successful CSR practices. The study also focused on the consumer perspective and the added value that CSR may bring. The study identified several perceived barriers and opportunities to CSR in medium-sized fashion companies within the moderate price range that may be important to consider in order creating successful CSR practices. Costs, quality assurance, communication and coordination where identified as important barriers. The study also identified that the added value of CSR to the brand and the increased consumer willingness to pay as important opportunities. The study found that cost-consciousness, quality assurance, communication and coordination and the added value perspective may be the most important aspects for medium-sized fashion companies in the moderate price range to focus on in the CSR work. By being aware of these barriers and opportunities, companies may create better CSR strategies, which focus on achieving the opportunities while avoiding the barriers.
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Andrieu, H. "Interprétation de mesures du radar Rodin de Trappes pour la connaissance en temps réel des précipitations en Seine-Saint-Denis et Val-de-Marne : intérêt pour la gestion automatisée d'un réseau d'assainissement." Phd thesis, Ecole Nationale des Ponts et Chaussées, 1986. http://tel.archives-ouvertes.fr/tel-00462327.
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Olsson, Christoffer. "Mervärdesskatt undantaget för förvaltning av investeringsfonder : Tillämpningssvårigheter avseende 3 kap. 9 § 3 st. 2 p. Mervärdesskattelagen medför rättsosäkerhet." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-22888.
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Růžičková, Veronika. "Mini One Stop Shop a jeho implementace v IS Finanční správy ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-191916.
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This thesis deals with the system Mini One Stop Shop and its implementation in IS of Financial Administration of the Czech Republic (ADIS). The first part describes the concept of the Mini One Stop Shop including basic concepts and related legislative documents. In the next part, were analyzed of the current conditions of the Financial administration of the Czech Republic in the area of IS / ICT in order to define a baseline for the implementation of MOSS payments area. The main outcome of this thesis is to design implementation of MOSS payments area in ADIS, which is composed of a detailed process analysis, catalog of functional requirements and an example of a specific analytical design for the selected functional requirements. The main contribution of this work is to link the general principles and requirements of MOSS that are defined uniformly for all EU Member States, with the principles and procedures implemented in the ADIS result in a the design implementation of MOSS payments area.
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Fullana, Blanca. "Brand patrimony: on the hypertext of the brand asset and its corporate culture and identity principles accountability: a new context-paradigm perspective about one of today's most valuable organizational assets, the managing responsability it conveys and a recommended guide for relevant corporate communications functions and activity." Doctoral thesis, Universitat Pompeu Fabra, 2016. http://hdl.handle.net/10803/401586.
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The present investigation is an approach to brand value from a top-management perspective, asserting that a brand is not merely a commercial value portrayed by a product placed in a market; even less so, a public relations rhetoric avowing a political correctness, but rather a full-length ascribed patrimonial asset that conveys an organization’s cultural response to the societal issues within its activity-bound. In such, considering the brand as an intangible in-management attribute that is portrayed across the entire chain of productivity whilst influencing current and future innovation processes, in return.
Operating under a new context paradigm, the brand becomes patrimony (overall value), beyond –and not excluding- (financial) equity. In all, a hypertext practical vision on the attributions of the brand to signify knowledge-based corporate culture responsibility, amidst identity acknowledgement, multi-stakeholders engagement and reputation’s risk management and anticipation.
Focus of this research, sets forth to upgrade the brand as a significant element of business management, and not just of marketing, and shares guided contribution to the key tasks and tools currently at stake in the development of well-grounded corporate communications.La present investigació és un acostament al valor de la marca des de la perspectiva de la direcció general, afirmant que una marca no és un simple valor comercial; el d’un producte adreçat a un mercat -menys encara, una retòrica pública de correcció política- sinó més aviat un actiu patrimonial transversal que dona resposta, a través d’una identitat pròpia i d’una cultura d'organització -i per tant dins del seu àmbit d’actuació-, als debats i reptes de la societat local, però també global. En aquest sentit, considerant la marca com un intangible en la gestió, que es troba al llarg de tota la cadena de valor i productivitat i que té influència sobre els processos d'innovació actuals i de futur, que alhora en redundaran. Operant sota un nou paradigma de context, la marca es converteix en patrimoni (valor total), més enllà -i sense excloure- el brand equity1 (valor financer); ampliant les atribucions de la marca per significar-la sota una responsabilitat cultural corporativa (RCC)2 basada en el coneixement, en el reconeixement de la pròpia identitat corporativa, i involucrant i fent partícips a múltiples agents externs que permeten anticipar-se i gestionar els riscos que actuen sobre la reputació. L’aportació principal, fruit de la investigació, i basat en l’experiència empírica, situa a la marca com un element clau de la gestió empresarial, i no només del màrqueting, alhora que contribueix a donar pautes sobre les funcions practiques essencials que cal assolir des de la disciplina de la comunicació corporativa.
La presente investigación es una aproximación al valor de la marca desde la perspectiva de la dirección general, afirmando que una marca no es un simple valor comercial: el de un producto dirigido a un mercado; menos aún, el de una retórica pública, sino más bien, un activo patrimonial transversal que da respuesta, a través de una identidad propia y una cultura de organización (y por lo tanto dentro de un ámbito concreto de actuación), a los debates y retos pertinentes de la sociedad local, pero también global. En este sentido, considerando a la marca como un activo intangible en la gestión, que se encuentra a lo largo de toda la cadena de productividad y que tiene influencia sobre los procesos de innovación actuales y de futuro, que a su vez le redundarán. Operando bajo un nuevo paradigma de contexto, la marca se convierte en patrimonio (valor total), más allá -y sin exclusión del brand equity3 (valor financiero), ampliando las atribuciones de la marca para significarse bajo una responsabilidad cultural corporativa (RCC)4 basada en el conocimiento, en el reconocimiento de la propia identidad corporativa e involucrando y haciendo participes a múltiples agentes externos que permiten anticiparse y gestionar los riesgos que actúan sobre la reputación. La aportación principal, fruto de la investigación y basado en la experiencia empírica, sitúa a la marca como un elemento clave de la gestión empresarial, y no sólo del marketing, al tiempo que contribuye a dar pautas sobre las funciones prácticas esenciales que cabe desarrollar desde la disciplina de la comunicación corporativa.
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Senthilnathan, Samithamby. "The role of the most recent prior period's price in value relevance studies : a thesis presented in partial fulfillment of the requirements for the degree of Doctor of Philosophy in Finance at Massey University, Palmerston North, New Zealand." Massey University, 2009. http://hdl.handle.net/10179/930.
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Numerous value relevance investigations use the Ohlson (1995) model to empirically explore the value relevance of accounting variables such as earnings and goodwill amortisation by employing equity price as the dependent variable, but do not incorporate the most recent prior period’s equity price as an additional explanatory variable. The Ohlson (1995) model and the efficient market literature indicate that, since share prices represent the present value of future permanent earnings in an efficient market, the most recent prior period’s equity price should be a crucial variable for explaining the current price in value relevance models. This thesis therefore outlines how the Ohlson (1995) model incorporates the most recent prior period’s price as a potentially important value relevant explanatory variable, and reformulates the Ohlson (1995) model to demonstrate how the empirical specification of value relevance regression models can be greatly improved by including the most recent prior period’s price as an additional explanatory variable. We revisit the Jennings, LeClere, and Thompson (2001) empirical specification used to study whether goodwill amortisation is value relevant and potentially informative with respect to future earnings to illustrate the improvement to the Ohlson (1995) value relevance model empirical specification. When the model specification is improved by including the most recent prior period’s price as an additional explanatory variable, trailing earnings are shown, using time series, cross-sectional, and returns-based analysis, to be at best marginally value relevant when empirically explaining share prices in value relevance regression models. The thesis also indicates that goodwill amortisation should not be deducted from earnings in accounting statements because the presence of goodwill amortisation is significantly positively (not negatively) related to equity prices. This effect is eliminated when the most recent prior period’s price is included as an additional explanatory variable in the regression analysis, thus indicating that goodwill amortisation information as well as trailing earnings information have already been incorporated into the most recent prior period’s price. The thesis further indicates that value relevance studies that use the Ohlson (1995) model should use, for econometric reasons, change in price or else returns, not the price level, as the dependent variable. When returns are used to test the value relevance of goodwill amortisation, firms that report positive goodwill amortization actually have higher subsequent returns, a result that could possibly be due to the fact that growing firms tend to possess goodwill when they use acquisitions to expand. Results obtained when using returns to test whether goodwill amortisation is value relevant therefore extend the existing literature, since the prevailing expectation in the accounting literature is that goodwill amortization either represents a reduction in the value of goodwill over time or is not value relevant.
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Madriaga, Bravo Daniela, and Blomqvist Matilda Hedman. "Momsigt gott! : En undersökning av de nuvarande effekterna av den sänkta restaurangmomsen." Thesis, Södertörns högskola, Institutionen för ekonomi och företagande, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-17113.
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När den svenska regeringen beslöt sig för att sänka restaurangmomsen den 1 januari 2012, gjordes det för att stimulera restaurangbranschen att sänka priserna på måltiderna, nyanställa och eliminera svartjobb. Vid en sänkning av momsen frigörs kapital, ett extra ekonomiskt utrymme, som för företagen blir en tillgång som de själva får avgöra hur det kommer disponeras. Denna studie ämnar ta reda på vilka effekter momssänkningen kommer medföra för branschen och hur restaurangägarna disponerat det ekonomiska utrymmet. Material har införskaffats genom en enkätundersökning med restaurangägare, intervjuer med hotell- och restaurangfacket samt branschorganisationen Visita. Med utgångspunkter bland annat inom nationalekonomiska teorier visar undersökningen att restaurangägare valt att använda det ekonomiska utrymmet till att nyanställa, sänka sina priser, genomföra renoveringar eller till överlevnadsmarginaler. Detta tyder på att det finns en spridning över hur restaurangägarna handlat. Faktorer som kan vara av betydelse över hur restauranger agerar är företagets storlek och form samt hur konkurrenterna i dess omgivning agerar.When the Swedish government decided to cut the restaurant VAT January 1st, 2012, was made for the purpose of encouraging the restaurant industry. In turn, the restaurants would choose to lower the prices of meals, hire new employees and eliminate illegal work. When VAT is lowered it releases capital, an additional financial fund. For the restaurants it’s an asset, which they can determine how it should be allocated. This study aims to determine the effects of VAT reduction on the industry and how restaurant owners have chosen to make with the additional funds. The material has been obtained by conducting a survey with restaurant owners, interviewing the restaurant union and the industry association Visita. With starting points in economic theories and previous studies on other VAT reductions, the study shows that restaurant owners have chosen to use the economic funds to create new jobs, lowering meal prices, renovations or to improve profit margins. This indicates that there is dispersion among the opportunities restaurant owners have chosen. Elements that could have importance in the actions of restaurant, is the size and form of the business, and the performance of the competition nearby.
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Hykšová, Lenka. "Analýza vlivu polohy na obvyklou cenu bytových jednotek ve vybraných lokalitách." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2015. http://www.nusl.cz/ntk/nusl-233168.
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The thesis focuses on the comparison of selected methods for valuated property type apartment. Valuating apartments are located in areas Decin, Ústí nad Labem and Most. The theoretical part focuses on the definition of basic terms, a description of the valuation methods associated with this dissertation and description of locations for the sites in terms of historical, cultural, social and economic. The practical part was to prepare drawings of assessed residential units and subsequent determination of prices of selected valuation methods – comparative method price by 2014 and 2015, by direct comparison and revenue method. In conclusion, the comparison of prices, according to the valuation method sused.
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Čadová, Jana. "Analýza přípravy zápisu kostela Nejsvětějšího Srdce Páně v Praze 3 na Seznam UNESCO." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-199993.
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This thesis deals with the possibility of the inscription of the Church of the Most Sacred Heart of Our Lord in Vinohrady to the UNESCO World Heritage List. The church is a piece of work of the well-known Slovenian architect Josip Plečnik. The church's nomination is being prepared in cooperation with Slovenia where Plečnik's churches are also aimed to be nominated to the UNESCO World Heritage List. The work is focused on evaluation of outstanding universal value based on which the church meets some established criteria that are essential for the nomination to the UNESCO World Heritage List. Moreover, it also warns about the possible impacts which are closely connected with the inscription to this prestigious list. Thus, it suggests some recommendations which could eliminate those negative consequences. The final part of the work concentrates on proposing some thematic projects that strive to connect this church to the religion tourism in the Czech Republic and in Europe. The goal of these projects is to increase the awareness of this church among the public.
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Al-Hamdani, Hayja. "Réexamen de la notion d'arbitraire linguistique. Définition et contribution à l'identification de sa problématique." Thesis, Lyon, École normale supérieure, 2013. http://www.theses.fr/2013ENSL0808.
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Cette thèse jette la lumière sur la notion d'arbitraire linguistique qui, depuis les premières réflexions sur la nature du langage, ne cesse d'être, plus ou moins, un objet de débat: l'origine du langage est-elle humaine ou divine? Son statut est-il conventionnel ou naturel? La dénomination des choses est-elle fondée sur l'arbitraire humain ou sur sa raison? Par conséquent, le signe linguistique est-il arbitraire ou motivé? Ce débat s'étend depuis l'Antiquité jusqu'à nos jours, dans une proportion d'intensité variable en temps et en lieu. Mais dans tout cela, qu'entendons-nous au juste par arbitraire? Et pourquoi représente-t-il toujours une problématique?Dans ce contexte, nous avons conduit un travail qui parcourt l'histoire, de l'Antiquité à la période actuelle, pour voir comment la question de l'arbitraire a été traitée chez les savants. La globalité de cette étude permet de construire une idée du point de divergence qui fait de l'arbitraire une question autant soutenue que débattue par les savants. Ainsi, cette étude est conçue pour réexaminer la notion de l'arbitraire afin de pouvoir la définir et identifier sa problématique.Conduite dans une méthode de travail qui repose sur l'analyse logique et philosophique des textes, cette étude montre en conclusion que le problème de l'arbitraire réside dans l'ambiguïté de sa notion. Celle-ci est due à la multiplicité des sens qu'il peut renfermer, donc à la multiplicité de sa conception chez les philosophes et linguistes, mais aussi à la multiplicité des points de vue pour déterminer la partie concernée par l'arbitraire dans la théorie du signe. Autrement dit, c'est en terme de l'arbitraire des idées, qu'on peut parler de l'arbitraire du langage.La thèse finit par présenter une position sur le langage et l'arbitraire, construite sur deux questions: i) le fait qu'il existe des lois dans le langage qui gèrent son fonctionnement selon un système propre; ii) le fait qu'il existe un lien pertinent entre la pensée du groupe et sa langueThis thesis sheds light on the linguistic notion of arbitrariness, which, since the very first reflections on the nature of language, continues – to a greater or lesser extent – to be a subject of debate: is the origin of language human or divine? Is its status conventional or natural? Is the naming of things based on human arbitrariness or human reason? Consequently, is the linguistic sign arbitrary or motivated? This debate extends from antiquity to the present day, in a proportion of variable intensity in time and place. But in all this, what do we mean by arbitrary? And why has it always represented a problematic?In this context, we have conducted a survey which retraces the history of this notion from antiquity to the present day, to see how the question of arbitrariness has been treated by savants. The global nature of this study can enable the construction of an idea of the point of divergence which makes arbitrariness into a matter of such sustained and controversial debate among savants. Thus, this study was designed to review the concept of arbitrariness in order to identify and define the problem.This study has been conducted using a working method based on the logical and philosophical analysis of texts. It conclusively demonstrates that the problem of the arbitrary lies in the ambiguity of the concept. This is due to the multiplicity of meanings that it can contain, that is, the multiplicity of its conceptions among philosophers and linguists, but this is also due to the multiplicity of points of view applied to determining the part affected by the arbitrary within the theory of the sign. In other words, it is in terms of arbitrary ideas that we can speak of the arbitrariness of language.The thesis ends by presenting a position about language and arbitrariness, which has been constructed around two issues: i) the fact that there are laws in the language that manage its working according to an own system; ii) that there is a relevant connection between the thought of a group and its language
تلقي هذه الأطروحة الضوء على مفهوم الاعتباط اللغوي الذي ما انفك يكون بشكل او بآخر موضوعا للجدل منذ البدايات الأولى للتفكير في طبيعة اللغة : فهل إن أصل اللغة إنسانيّ أم إلهي؟ وهل أنّ تشريعها جاء بشكل اتفاقي أم طبيعي؟ هل جرت التسمية على أساس اعتباطية الإنسان ام على عقلانيته؟ وبالنتيجة فهل ان الإشارة اللغوية اعتباطية ام معللة؟ امتد هذا الجدل منذ العصور القديمة وحتى يومنا هذا بنسب متفاوتة بالشدة في الزمان والمكان. ولكن في كل هذا ، ما الذي نعنيه بالضبط بالاعتباط؟ ولماذا يمثل دائما إشكالية؟في هذا السياق أجرينا بحثا طاف التاريخ برمته منذ العصر القديم حتى يومنا هذا كي نتعرف كيف تمت معالجة هذا الموضوع عند علماء اللغة. ان شمولية هذا العمل تسمح بتكوين فكرة حول نقطة الخلاف الذي جعل من الاعتباط موضوعا قابلا للتأييد والرفض على حد سواء بين العلماء. وعليه فقد صممت هذه الدراسة لإعادة النظر في مفهوم الاعتباط من اجل تعريفه وتحديد اشكاليته.تتألف الأطروحة من أربعة أجزاء فصلت في سياق زمني ، ولكن رتبت على وفق التوزيع ألموضوعاتي. يتناول الجزء الأول مكونات الاعتباط كعناصر تعريفية ، وأنواع الاعتباط ، ويبحث الجزء الثاني في إشكالية الاعتباط من خلال دراسة جذور فكره والحجج التي قدمت في هذا الطرح والطرح الذي عارضه ، الأمر الذي ترك المشكلة بلا حل، إضافة إلى المقترحات التي حاول من خلالها العلماء الخروج من المشكلة. وقد خصص الجزء الثالث حصرا حول ملامح الاعتباط عند سوسير ؛ في حين ناقش الجزء الرابع مفهوم الاعتباط في الفكر الحديث.أجريت هذه الدراسة على وفق منهج بحث استند على التحليل المنطقي والفلسفي للنصوص. وبينت بالنتيجة أن مشكلة الاعتباط تكمن في غموض مفهومه. ويعود ذلك إلى تعدد المعاني التي يمكن ان تحتويه المفردة، وبالتالي تعدد طريقة فهمه عند الفلاسفة وعلماء اللغة ، إضافة إلى تعدد وجهات النظر في تحديد الجانب المعني بالاعتباط في نظرية الإشارة اللغوية. وبعبارة أخرى، يمكننا القول إنّ اعتباطية اللغة تكمن في إطار اعتباطية الأفكار.تقدم الأطروحة في النهاية فكر المؤلف حول اللغة ومسألة الاعتباط اللغوي، وقد بناه على مسألتين: الأولى أن هناك قوانين في اللغة تدير حركته على وفق نظام خاص؛ والثانية أن هناك علاقة وثيقة بين فكر المجموعة ولغتها
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Qiu, Xiangxiao. "Diagnostic methods to detect ageing in MOSA valve elements." 1995. http://hdl.handle.net/1993/18996.
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Feng, Wen-yu, and 馮文榆. "Detecting the Data Group most Prone to a Specific Disguise Value." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/09624488787672184866.
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碩士國立高雄大學
資訊工程學系碩士班
101
Disguised missing data is a special kind of missing data, which is not exactly missing in the data entry, but cannot reflect the fact. The presence of disguised missing data may lead to severe bias on analysis results, so the problem of detecting existing disguise values becomes an important issue in data cleansing. Following the taxonomy proposed by Little and Rubin, the types of disguise missing data can also be classified into three categories: Missing completely at random, missing at random, and missing not at random. Previous work on the detection of disguise missing data focused on the first type; no work has been conducted to the other two types. In this thesis, we present a variant of the problem of detecting the second type of disguise missing data, i.e., finding out the data group most prone to a specific disguise value. We formalize this problem as an optimization problem and propose a genetic algorithms based method to handle this problem. According to the experimental results we conducted on two real datasets, our genetic algorithms based method can discover the data group most prone to the occurrence of a given specific disguise value.
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Hullum, Joshua James. "Investigation to Discover Most Effective Method of Teaching Target Costing to Construction-Minded Individuals." Thesis, 2011. http://hdl.handle.net/1969.1/ETD-TAMU-2011-05-9405.
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The construction industry is in the midst of a progressive change in the way projects unfold from design and development to closeout and maintenance. There is a
greater demand on contractors to build projects faster, with higher quality and an increased level of detail, while keeping costs lower than ever. Therefore, to meet such demands contractors must turn to an alternative approach of improving product and process with target costing. However, the adoption of target costing by the construction industry has been slow due to limitations in user understanding of the system.
The objective of this paper is to identify an effective approach for teaching target costing to construction-focused individuals, by establishing improved user understanding with visual aids, and by determining if user comprehension is influenced by the complexity of the visual supports provided in the lessons. The study challenged the long-implied assumption that the construction community is composed of visual learners, while also differentiating between the levels of success for supporting figures based upon their degree of detail. Results of this study will provide the basis for the development of target costing material that is designed specifically for use in the education of construction industry professionals in Target Cost Estimating.
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Tiep, Nguyen Van, and Nguyen Van Tiep. "Exploring the Most Potential Determinant of Vietnamese Coffee Culture Value in Purchasing Process." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/3gfmmz.
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碩士國立臺中教育大學
國際經營管理碩士學位學程(IMBA)
105
Vietnam implemented reforms launched in 1986 has transformed from one of the poorest country in the world become a middle income of country. The people earn more money, better educated, and desire a higher expectancy in their life. Vietnam government has also boosted its international economic integration as enters into free trade agreements with the Eurasian Economic Union, the European Union, South Korea and the Trans-Pacific Partnership. Recently, Vietnam has been becoming a potential target for international companies to look for great business opportunities, especially in potential coffee industry. The coffee tree was introduced into Viet Nam by French in the 1850s; however, coffee industry only began to play a really important role in the economic after 1986. The production of coffee has grown dramatically. Since then, Viet Nam became the fourth largest coffee exporter in the world in 1998, maintained the second position in the world since 2000 until now. Coffee industry has very important contribution to Vietnam economy; such as, increase export value, decrease to the poverty rate of Central Highland. However, Vietnam coffee domestic consumption is still small compared to what is exported. Based on the Wall Street Journal in 2013, most coffee production companies concentrate on export product only. Moreover, enterprises will face many challenges in deeply coffee culture. This research will use factor analysis and globalization grey relational grade to explore the most potential determinant of Vietnamese coffee culture in purchasing process of new young generation in Vietnam. The final measured result of Table 10 shows that the highest comparative scores are expressing the life style; testing product; and mind fresh. Keywords: Vietnamese coffee culture, theory of reason action (‘TRA’), purchasing process, factor analysis (‘FA’), Globalization grey relational grade (GGRG).
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Rosário, José Manuel Caeiro do. "Corporate brand and firm value." Master's thesis, 2007. http://hdl.handle.net/10400.5/13356.
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Mestrado de MarketingThis disscrtation aims to find if a strong Corporate Brand contributes positively to the market value of the firm. The sample in use corresponds to 362 US companics from COMPUSTAT database that were also considered by Fortune in 2002 to coustruct the America's Most. Admired Companies index. The results obtained provide empirical evidence supporting the main hypothesis of tbe study and are consistent with existing branding theory, that brand activities create shareholders value by increasing the future cash fows. The findings are robust after controlling for other varittbles thatt are known from financial theory to impact the firm value and also after correcting the Fortune index for what is known to be the financial halo effect, i.e. by removing the effect created by the past financial performance.
N/A
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Gan, Chen-Wei, and 甘宸鍏. "A Study of Information Content and Investment Value of Taiwan’s Most Admired Listed Firms." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/ed2u3a.
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碩士國立政治大學
經營管理碩士學程(EMBA)
106
This study uses the results of 21 surveys of the "Taiwan's Most Admired Listed Firms " published by CommonWealth Magazine(天下雜誌) from 1994 to 2016, and the study selects the top ten Taiwan's most admired listed companies in these year as samples. This study empirically analyzes whether the Taiwan's most admired listed firms have information content; and at the same time, the study also further analyzes whether the investment portfolio of the Taiwan's most admired listed firms can defeat the stock market of the same period and has the investment portfolio value. This study used the event study method, statistical t-test and one way ANOVA to conduct relevant empirical research. In addition, this study further follows the different categories of the Taiwan's most admired listed firms. Including the industry, ranking, numbers of entries, accumulated percentage of entries, ranking changes, first entry and re-entry and the study uses oneway ANOVA method to test whether there is a significant difference in the cumulative average excess returns. Regarding the information content of the Taiwan's most admired listed firms, this study finds that all of the most admired listed firms may have been released in advance before the event date, including the Cumulative Abnormal Returns Rate (CAR) from rising to falling, indicating that the reaction was overreaction, and the Cumulative Abnormal Turnover Rate (CAT) also changed from from falling to rising, indicating that the transaction began to appear active. The electronics industry showed an overreaction before the event day; after the event day, when investors were relatively reluctant to sell, indicating that the reaction was under-reaction. The traditional industry and service industry were both relatively active in trading. The Ranking 1-3, these average cumulative abnormal returns rate (CAR) began to rise and the reaction was under-reaction. But the rankings of 4-7 and 8-10, the investors (buyers and sellers) gradually increases to trade and the reaction was overreaction. The 15-21 times of entries, under the increase of the buyer and the relative reluctance of the seller, the average cumulative abnormal returns rate (CAR) changed from falling to rising, and the reaction was under-reaction. As for the 1-7 times of entries, the average cumulative abnormal turnover rate (CAT) continues to decrease, which is relatively less popular and overreacted. The average cumulative abnormal returns rate (CAR) of the first entry continues to decline, indicating that the reaction was overreaction. In addition, including the flat and declining of ranking changes, the average cumulative abnormal returns rate (CAR) continues to rise and the reaction was under-reaction. After the event day, as the investors continue to sell stocks, the average cumulative abnormal returns rate (CAR) of the first entry continues to decline, indicating that the reaction was overreaction. The declining of rankings changes, because the buyer began to actively buy stocks and the average cumulative abnormal return rate (CAR) from falling to rising, and the reaction was under-reaction. As for the average cumulative abnormal turnover rate (CAT) of the rising ranking changes has fallen sharply. One of the reasons may be that the seller is reluctant to sell. Regarding the investment portfolio value of the Taiwan's most admired listed firms, this study finds the overall investment portfolio value is significantly better than the stock market of the same period; and including the industry, rankings, accumulated percentage of entries, more than 8 times of entries, the flat and declining ranking changes, first entry and re-entry, the cumulative average rate of returns are also better than the stock market. In addition, including the electronics industry, the ranking 1-3, the 15-21 times of entries, the accumulated percentage of entries in the middle and the flat ranking changes, all of above have a higher cumulative average excess returns. Finally, this study also finds that the investment portfolio value (excess rate of returns) of the Taiwan's most admired listed firms does have different performances depending on the length of the investment period; and the longer of the investment period, the better of the returns on investment. In terms of long-term investment, including the electronics industry, rankings of 1-3, rankings of 15-21 times, and the flat ranking changes, all of above have higher investment value (excess rate of returns). In addition, this study also finds that investors should not delay to invest the portfolios, whether they are all or other categories of the Taiwan's most admired listed firms. The study shows not only the potential investment portfolio value of the Taiwan's most admired listed firms, but also the above empirical results imply that the efficiency market hypothesis(EMH) does not necessarily exist in the investment decision of the Taiwan's most admired listed firms. Keywords： CommonWealth Magazine、Corporate Reputation、Benchmark Corporate、Event Study、Information Content、Efficient Market Hypothesis(EMH)、Behavioral Finance、Abnormal Returns、Abnormal Turnover、Excess Returns、Overreaction、Under-reaction、Investment Value
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VictorKhen and 何維多. "Exploring the Process of Green Knowledge Value Chain Development- A Case Study of Promoting Program for Cross-Field Creative Scenario Value-Adding of MOST." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/uu87c3.
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碩士國立成功大學
企業管理學系
102
The research introduces one of the potential ways for the development of the green innovative products and processes on the example of Promoting Program for Cross-Field Creative Scenario Value-Adding of MOST. The model that is discovered and introduced in the research is green knowledge value chain, the main aim of which is to describe and encourage the cross-field innovation through the interdisciplinary collaboration. The research has adapted qualitative design, focused on cases selected from teams participated in the promoting program. Data collected through secondary sources of project reports with in-depth interviews of expert panel, and the data was coded based on the green knowledge value chain framework. The expert panel meeting was used to evaluate all the project teams’ reports, and discuss the related steps of each project, that fit in the knowledge value chain framework, which consists of three major parts: paper prototype, business and technical feasibility, and prototype development. Further, based on the data collected and described by the expert panel, the leading result of each team was coded into the green knowledge value chain framework, where the data was organized based on supportive activities, and after that, the primary activities were explored. Then, the expert panel was called up again to examine the accuracy of the coding process for each team. Conclusion and discussion of the green knowledge value chain development was further presented.
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Chen, Shun-Hsu, and 陳順序. "The Study of Moses parted in two at Kuibishan: The Image, Attraction, Experiential Value and Revisit Intention." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/64840023642029325631.
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碩士國立澎湖科技大學
觀光休閒事業管理研究在職專班
103
Abstract In Penghu, there are rich marine, geological, topographical special landscape and other natural resources. The way to use the resources of effectively to develop, have to base on the principle of ecological protection and the tourism development of the environment. The unique natural resources have repackaged and become a brand-new story; therefore it is one of the tourism marketing strategies. The topography and the tidal changes between Kuibishan and Red island, wonders constitute a world legend at Beiliao in Penghu. This landscape's imagery is just similar with the biblical story of Moses parted red sea in two. It has a great international reputation, packed this great resource with tour experience to become a tourism trip. It did receive attract tourists to enjoy the trip effect. In order to understand the behavior of visitors for the experience and the maneuvering of this trip, this study aimed to investigate the visitors' Beiliao Kuibishan: Moses parted in two" destination image, attractiveness, experience value, willingness to revisit the relationship. And purposive sampling method, carried out questionnaires in June to December in 2014, a total of 503 valid questionnaires were obtained from a structural equation model (SEM) analysis showed that tourists purpose "Beiliao Kuibishan: Moses parted the sea in two" to have a positive impact on the attractiveness of imagery; Images for destination experience value, Revisit Intention no positive effect; attractiveness has a positive impact on the value of experience; no positive impact on the attractiveness revisit will; the value of experience has a positive impact on the willingness to revisit. Finally, the results presented findings, conclusions and recommendations for the management of government departments and tourism practitioners unit management, marketing strategy and run the operation by reference. [Keyword]: destination image, attractiveness, experience value, Revisit Intention
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Kuan-YiWu and 吳冠宜. "Team Learning in Open Innovation Teams: The Case of the MOST Promoting Program for Cross-Field Creative Scenario Value-Adding." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/88udz5.
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碩士國立成功大學
企業管理學系
106
Recently, open innovation teams have been increasingly adopted in Taiwan. Both the MOST Promoting Program for Cross-Field Creative Scenario Value-Adding and Bayer have open innovation teams. However, the compilation of diverse individual knowledge and capabilities at team level, core to the success of open innovation teams, has been hard. Team learning is a process undertaken to improve such compilation, making it worthwhile to study the team learning process in open innovation teams. This research focuses on open innovation teams in academic circles. Based on a survey completed by 111 scholars who had participated in the MOST Promoting Program for Cross-Field Creative Scenario Value-Adding, this research explores the relationships between three kinds of team members’ characteristics (namely, behavioral competence diversity, openness to experience, perception of commercialization), team learning, and performance. The findings are as the following: (1) openness to experience and perception of commercialization are positively related to team learning, but behavioral competence diversity is not; (2) team learning is positively related to performance; (3) behavioral competence diversity is positively related to performance, but openness to experience and perception of commercialization are not; (4) team learning can mediate openness to experience and perception of commercialization separately to achieve performance, but cannot mediate behavioral competence diversity to achieve performance. The effect of behavioral competence diversity is confirmed: it is positively related to performance but not proved to be positively related to team learning. The effect of openness to experience on team learning is established for the first time. In practice, it is suggested that the three personal characteristics discussed should be taken into consideration when selecting members for open innovation teams, and that team learning should be promoted more intensively in open innovation teams.
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Audin, Jean-Richard. "What are the most effective factors of value creation in LBO transactions: corporate governance vs leverage effect? case study : EQT." Master's thesis, 2017. http://hdl.handle.net/10362/28423.
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The purpose of this project work is to identify the most effective factor of value
creation, between implementing a good corporate governance structure and setting up leveraged
transaction structures. With the help of internal documents obtained from EQT, we have
challenged some theoretical aspects to the E.On Energy from Waste case, one of the most
successful deal in Europe. The data available supports the view that the maximize return will
be achieved using both factors of value creation considered in this work project, acknowledging
nevertheless that most of value creation is coming from long term and sustainable growth.
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Wang, Chiung-cheng, and 王瓊琤. "The study of the value/sense of love in Zhang,Hen-shui's novel----A preliminary discussion of 3 of his most famous novels." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/46539166005094718129.
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Tadros, Karine. "Latéralisation hémisphérique et lecture : l’utilisation de l’information visuelle disponible en reconnaissance de mots par chaque hémisphère cérébral." Thèse, 2013. http://hdl.handle.net/1866/9879.
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Dans le cadre de cette thèse, nous investiguons la capacité de chaque hémisphère cérébral à utiliser l’information visuelle disponible lors de la reconnaissance de mots. Il est généralement convenu que l’hémisphère gauche (HG) est mieux outillé pour la lecture que l’hémisphère droit (HD). De fait, les mécanismes visuoperceptifs utilisés en reconnaissance de mots se situent principalement dans l’HG (Cohen, Martinaud, Lemer et al., 2003). Puisque les lecteurs normaux utilisent optimalement des fréquences spatiales moyennes (environ 2,5 - 3 cycles par degré d’angle visuel) pour reconnaître les lettres, il est possible que l’HG les traite mieux que l’HD (Fiset, Gosselin, Blais et Arguin, 2006). Par ailleurs, les études portant sur la latéralisation hémisphérique utilisent habituellement un paradigme de présentation en périphérie visuelle. Il a été proposé que l’effet de l’excentricité visuelle sur la reconnaissance de mots soit inégal entre les hémichamps. Notamment, la première lettre est celle qui porte habituellement le plus d’information pour l’identification d’un mot. C’est aussi la plus excentrique lorsque le mot est présenté à l’hémichamp visuel gauche (HVG), ce qui peut nuire à son identification indépendamment des capacités de lecture de l’HD. L’objectif de la première étude est de déterminer le spectre de fréquences spatiales utilisé par l’HG et l’HD en reconnaissance de mots. Celui de la deuxième étude est d’explorer les biais créés par l’excentricité et la valeur informative des lettres lors de présentation en champs divisés. Premièrement, nous découvrons que le spectre de fréquences spatiales utilisé par les deux hémisphères en reconnaissance de mots est globalement similaire, même si l’HG requière moins d’information visuelle que l’HD pour atteindre le même niveau de performance. Étonnament toutefois, l’HD utilise de plus hautes fréquences spatiales pour identifier des mots plus longs. Deuxièmement, lors de présentation à l’HVG, nous trouvons que la 1re lettre, c’est à dire la plus excentrique, est parmi les mieux identifiées même lorsqu’elle a une plus grande valeur informative. Ceci est à l’encontre de l’hypothèse voulant que l’excentricité des lettres exerce un biais négatif pour les mots présentés à l’HVG. De façon intéressante, nos résultats suggèrent la présence d’une stratégie de traitement spécifique au lexique.In this thesis, we investigate the cerebral hemispheres’ ability to use the available visual information for word recognition in lateral periphery. It is generally acknowledged that the left hemisphere (LH) is more able at reading than the right (RH). Accordingly, the visuoperceptual mechanisms of the brain for word recognition are primarily localized in the LH (Cohen, Martinaud, Lemer et al., 2003). As normal readers use medium spatial frequencies (about 2,5 – 3 cycles per degree of visual angle) to recognize words, it is possible that the LH is better tuned for processing these spatial frequencies than the RH (Fiset, Gosselin, Blais et Arguin, 2006). Furthermore, studies concerned with reading abilities in the cerebral hemispheres commonly present words in visual periphery. However, the effect of visual eccentricity on word recognition is thought to be unequal between hemifields, notably because the first letter in a word usually carries the most information for its accurate identification. It is also the most eccentric letter when a word is presented in the LVF, which may cause a negative bias for the identification of words presented to the LVF regardless of the actual reading capacities of the RH. The main objective of the first study is to determine the spatial frequency tuning functions of the LH and RH for word recognition. The goal of our second study is to explore letter identification biases for words presented to the left and right visual fields as a function of eccentricity by varying the information value of letter positions. Firstly, we discover that the spatial frequency tuning of both hemispheres is globally similar, even though the LH requires less visual information than the RH to reach the same level of performance. Surprisingly however, the RH requires higher spatial frequencies to identify longer words. Secondly, we find that for LVF displays, the first letter, i.e. the most eccentric, is among the most accurately identified, even when it has a greater information value. This argues against the hypothesis that letter eccentricity exerts a negative bias for words presented to the LVF. Interestingly, our findings also suggest a lexical-specific processing strategy.
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Chun-WeiWu and 吳俊緯. "Assessing Open Innovation Project Robustness through the View of the Business Model- A Case Study of Promoting Program for Cross-Field Creative Scenario Value-Adding of MOST." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/a78mfz.
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碩士國立成功大學
企業管理學系
103
Innovation commercialization needs to go through many stages, and the process often encounters problems and obstacles, which lead to the failed ends. The innovation project usually faces unexpected obstacles during commercialization process, but a well-developed business model will be critical for the commercialization success. Hence, this study proposes that business model can be a tool to assess the business feasibility of an open innovation project, as business model development makes innovation development process in line with current market, customers, and competitive situation, so as to be successful in the market. Empirical observations from 35 open innovation projects of promoting program for cross-field creative scenario value-adding of Ministry of Science and Technology reveal that projects with complete business model have higher possibility of commercialization success. Hence, a robust project should have a complete business model, to allow innovation process to capture value from the market, and to have the function effectiveness to the well-being and society.