Tesis sobre el tema "Owen Value"

Cette étude vise à expliquer les inégalités liées au revenu dans la distribution de la santé auto-déclarée (SRH) en utilisant des données longitudinales EUSLIC sur la période 2004-2029. Le cadre conceptuel des déterminants sociaux de la santé développé par l'Organisation mondiale de la santé (OMS), qui structure hiérarchiquement les contextes politiques et économiques, la démographie, la position socio-économique et enfin les conditions de logement, est utilisé. Du point de vue de la théorie de l'égalité des chances, le premier ensemble de déterminants est appelé circonstances (à la base des inégalités injustes en matière de santé) et les conditions de logement, les efforts (à la base des inégalités équitables en matière de santé).Différentes variables de santé (liées à la santé sexuelle et reproductive) et différentes méthodologies ont été mises en œuvre dans les trois chapitres de cette étude. Les deux premiers chapitres sont consacrés à l'évaluation de la contribution des déterminants de la santé, sur la base d'un modèle de santé et d'une méthode de décomposition. Dans le premier chapitre, la variable de santé considérée est continue, le modèle de santé est le modèle de régression par intervalles et la méthode de décomposition est celle de Wagstaff. Dans le deuxième chapitre, la variable santé est autodéclarée, le modèle utilisé est le modèle logit ordonné, et la nouvelle méthode de décomposition provient de la valeur de Shapley et de la valeur d'Owen. Le chapitre 3 vise à comprendre les variations des inégalités de santé en fonction des inégalités dans les déterminants sociaux de la santé. La méthode de régression et de décomposition RIF a été explorée.Les trois chapitres ont montré la persistance des inégalités de santé en Europe sur la période 2004-2019. Ils montrent que les différences individuelles et régionales de revenus ont un impact significatif sur les inégalités de santé. Elles sont également les principaux moteurs de ces inégalités au cours de la période étudiée. Les résultats ont également mis en évidence la vulnérabilité de certains groupes de population (personnes n'ayant pas fait d'études secondaires, personnes âgées, retraités).En outre, les résultats ont montré le rôle important de l'accessibilité financière et de la privation matérielle non sévère dans l'explication de ces inégalités matérielles. Toutefois, lorsque l'influence des circonstances est supprimée, les contributions de l'accessibilité financière et de la privation matérielle non sévère aux conditions de logement passent de positives à négatives. En termes de politique économique, la recherche d'une redistribution équitable des revenus doit être considérée comme un pilier important de la réduction des inégalités de santé en Europe
This study aims to explain income-related inequalities in the distribution of self-reported health (SRH) using longitudinal EUSLIC data over the period 2004-2029. The conceptual framework of social determinants of health developed by the World Health Organization (WHO), which hierarchically structures political and economic contexts, demographics, socio-economic position and finally housing conditions, is used. From the perspective of Equality Opportunity Theory, the first set of determinants are called circumstances (at the basis of unjust inequalities in health) and housing conditions, the efforts (at the basis of fair inequalities in health).Different health variables (related to the SRH) and different methodologies have been implemented in the three chapters of this study. The first two chapters are devoted to assessing the contribution of health determinants, based on a health model and a decomposition method. In the first chapter, the health variable considered is continuous, the health model is the interval regression model, and the decomposition method is that of Wagstaff. In the second chapter, the health variable is self-reported, the model used is the ordered logit model, and the new decomposition method comes from the Shapley value and the Owen value. Chapter 3 aims to understand variations in health inequalities based on inequalities in health's social determinants. The RIF method of regression and decomposition has been explored.The three chapters have shown the persistence of health inequalities in Eu- rope over the period 2004-2019. They show that individual and regional in- come differences have a significant impact on health inequalities. They are also the main drivers over the study period. The results also highlighted the vulnerability of certain population groups (people with less than secondaryeducation, the elderly, retirees). In addition, the results showed the important role of affordability and non-severe material deprivation in explaining these material inequalities. However, when the influence of circumstances is removed, the contributions of affordability and non-severe material deprivation to housing conditions change from positive to negative. In terms of economic policy, the search for a fair redistribution of income must be seen as an important pillar for reducing health inequalities in Europe

The purpose of this study was to determine how stakeholders engaged in school-university partnerships, specifically in the work preparing future school administrators, created and captured value for their own organizations. These case studies examined three partnerships that involved three school systems who all partnered with the same college, which allowed for multi-site and within site analysis. The study used the voices of key stakeholders, partnership documents, and observations of key events within the partnerships as data sources to focus on what stakeholders took away from the partnerships for their own organizations.

The review of literature included research on the role of school-university partnerships in principal preparation reform, and the impact of such reform on leadership succession in schools. In addition, the literature on collaboration provided a clear context for identifying, analyzing and interpreting the actions of stakeholders in these partnerships. The partnerships were examined using negotiated order theory as a conceptual and theoretical framework. This framework proved valuable for determining the actions stakeholders in regard to the preconditions and processes of collaboration, with specific focus on value creation and capture as outcomes.

The findings showed that value creation and capture were specific and significant for all organizations, although there was variance across the partnerships as to what and how value was created and captured. Recommendations were offered for organizations interested in creating school-university partnerships. Recommendations could also be broadly applied to many types of organizations in the social sector that are interested in partnering as a means of creating and capturing value for their own organizations.

According to the conducted survey the majority of municipalities in Sweden own their municipal school premises, and only a few municipalities hire that type of premises. The reason why municipalities own their schools varies. In many cases it will depend on one or more of the following reasons; because of political reasons, because they have "always done so”, because of policies to own social infrastructure, or because it is considered more economically feasible. In theory, the claim that it will be cheaper to own since a private operator requires a premium to make profit, is correct. Traditionally, municipalities have also been able to borrow money cheaper than private operators. Reasons that some municipalities instead choose to rent their school premises is for instance due to the long-term benefits that the renting option brings. A building will for instance be erected faster if the municipality, instead of a traditional procurement, chooses the renting-procurement alternative. A faster erected building can have socio economic advantages. In addition, the municipality does not lock up a large portion of capital in real estate. Similar to private investors, municipalities has a limit for lending of capital. The rent option of community buildings in general, and school buildings in particular, can therefor enable investments in other buildings that contribute to the municipality's attractiveness. More tax revenue leads to the possibility of investing more in social and traditional infrastructure. The study showed no significant cost difference for renting versus owning. With the increased population and need of new school premises it is important that municipalities conduct investment analysis and base their decisions on the option that is most economically advantageous. Allowing a long-term private operator to construct and rent out the new school should therefore be seen as an option for more municipalities in Sweden, municipalities should hence conduct economic comparing calculations for the two options. The economic assessment, and later the action plan for future school constructions, should be based on the municipality's economic conditions. The assessment should also most probably result in a mix between renting and owning schools, to promote, inter alia, competitiveness and quality.
Enligt den kartläggning som genomförts framkom det att flertalet kommuner i Sverige äger sina kommunala skollokaler och endast ett fåtal kommuner hyr den typen av lokaler. Anledningen till att kommuner äger sina skollokaler varierar men beror i många fall på en eller flera av följande orsaker; på grund av sitt ideologiska styre, för att “de alltid gjort det”, för att kommunen har som policy att äga sina samhällsfastigheter, eller för att det anses vara ekonomiskt fördelaktigt. I teorin stämmer påståendet att det blir billigare att äga eftersom en privat aktör är vinstdrivande och därför kommer kräva en premie på sin affär. Traditionellt sett har även kommuner kunnat låna pengar billigare än privata aktörer. Anledningar till att vissa kommuner istället väljer att hyra sina skollokaler kan bero på de kort och långsiktiga fördelar som hyra-alternativet frambringar. Det kan till exempel gå snabbare att uppföra en skola om kommunen väljer att utlysa en hyresupphandling istället för en vanlig utförandeentreprenad. Rent samhällsekonomiskt kan det vara fördelaktigt att skolan står klar så snabbt som möjligt samt att kommunen inte låser upp för stor andel kapital i fastigheter. Kommuner har dessutom, precis som privata investerare, ett lånetak som försvårar en alltför stor kapitalanskaffning och med tanke på Sveriges rådande och kommande tillväxttakt kan ett allt för stort fokus på att äga bli en utmaning. Genom att välja hyraalternativet av samhällsbyggnader generellt, och för skolbyggnader i synnerhet, kan möjliggöra alternativa investeringar som bidrar till kommunens attraktivitet och därigenom lockar fler medborgare. Mer skatteintäkter leder till möjligheten att investera ytterligare i social och traditionell infrastruktur. I realiteten skiljer sig inte kostnaderna för att hyra kontra äga märkvärt men med den befolkningstillväxt och befolkningsprognos som i dagsläget beskrivs bör investeringsbedömningen utgå ifrån de alternativ som är mest samhällsekonomiskt fördelaktigt. Att låta en långsiktiga privata aktör uppföra den nya skolan för att sedan hyra tillbaka den bör således vara ett fördelaktigt alternativ för fler kommuner i Sverige. Istället för att göra som man ”alltid har gjort” bör det vara självklart att genomföra samhällsekonomiska jämförelsekalkyler för de två alternativen.

This PhD thesis by prior publication describes a journey through the author's experiential knowledge and research development to a position where an understanding of this contribution is achieved with the assistance of emancipatory and standpoint research paradigms. The ten papers submitted as part of this thesis span a total of 12 years and a range of approaches including user-led or survivor research, user-controlled research and service user involvement in research. All of these terms are explored in relation to the ten publications for the different emphasis given to experiential knowledge and the relative power which that knowledge can attain. The research establishes service users/survivors as researchers and as the 'knowers' of mental distress, of mental health services and of their(our) discriminated status within society, presenting critical perspectives on mainstream mental health services and treatments. A central theme is the significance of relationship and connectedness (often established through different manifestations of 'peer support') in the development of experiential knowledge. This body of knowledge represents both a contribution and a challenge to mainstream mental health knowledge and mental health research. Issues of power and identity run through much of this thesis; the dominant psychiatric discourse leaves little space in mental health research for the knowledge that comes from direct experience. Nevertheless, the papers demonstrate that survivor research has carved itself a significant space for experiential knowledge over the last couple of decades, and it is hoped that the newlyframed discipline of Mad Studies will further validate that space and the knowledge(s) that can grow within it.

This dissertation proposes a phenomenological investigation into value and feeling in classical and "neo-" Confucianism, particularly in the works of Mencius and Wang Yangming, in light of the German phenomenologist Max Scheler's clarification of human experience and theory of value. The phenomenological method and attitude, which seek essence by resorting to concrete personal and interpersonal experience rather than relying on the presuppositions of conceptual systems, offers a fresh and insightful perspective from which to examine the experiential pattern of morals in Confucian tradition. In order to illustrate how moral feelings and values establish each other, I examine the feeling-value correlations of love, sympathy and ren, shame and righteousness, respect and ritual propriety, and approval and wisdom, developed from Mencius' discussion on four initial moral emotions. This work not only clarifies the optimal experience of moral feelings, but also points out the concrete contents of what Wang Yangming calls the pure knowing of Heavenly principle. This phenomenological presentation of Confucian values, especially as mediated by Wang with some clarification through Scheler's thought, opposes both the dogmatic and relativist conceptions of principle (li) and the abstract interpretations of "pure knowing" (liang zhi) as having no concrete content, and thus it is relevantly applicable in directing our moral lives. The clarification of experience in different traditions is significant for research in both phenomenology and Chinese philosophy, and the experiential analysis made possible by this approach offers greater possibilities for mutual understanding among various cultures in the world.

With immigration controversies increasingly found at the forefront of the European public arena, understanding the social and cultural forces driving negative perceptions of immigrants becomes a pressing task of academic scholarship. Situated within the broader theoretical framework of group-conflict theories, human values theory and social identity theory encourage different interpretations of how our interest to the welfare of the people closest to us (benevolence) and the broader human community (universalism) can inform attitudes towards immigrants. Human values theory argues for a unidirectional, negative effect of benevolence and universalism on negative perceptions of immigrants, while social identity theory suggests that, unlike universalism, benevolence would increase such perceptions. The present study seeks to examine how self-transcending human values (a.k.a. benevolence and universalism) affect perceptions of immigrant threat and whether the locus of our value priority matters. Using nationally pooled data from the European Social Survey (ESS) for 15 European countries, the results provide robust evidence that benevolence and universalism affect perceived immigrant threat in opposite directions, generally aligning with the propositions of the social identity theory. The group we place our loyalty matters. At the same time, national context matters too suggesting that grand scheme interpretations of this phenomenon fall short. Theoretical implications and future directions are further discussed.

Self-reported health depends on the internal frame of reference and on response styles. One way of studying this dependency is using anchoring vignettes. Response shift effects are assumed to induce a negative correlation between self-reported health and the health assessments attributed to the vignettes. Method: A representative sample of the German adult population (N = 2,409) was selected. Participants were asked to rate their health state and the health states of two rather complex vignettes representing patients with several health complaints on a 0-100 scale. Results: The mean score of self-assessed health was M = 76.20 (SD = 20.6). There was a very small positive correlation between the assessment of the vignettes and the self-assessed health state (r = .12). After controlling for a proxy of objective health, measured in terms of chronic conditions, the relationship remained slightly positive. Chronic conditions were only marginally associated with the assessments of the vignettes (0 conditions: M = 44.8; ≥ 2 conditions: M = 42.2). Conclusions: The lack of the postulated association between self-reported health and vignettes’ ratings means that we cannot derive tools to correct the subjective ratings for differential use of frames of reference.

The financial crisis starting in mid-2007 is still affecting us, and with increased regulation banks and institutions are supposed to get more solvent and the industry to become more stable. The Basel Committee is working towards more unified regulation across countries, but the question is how the increased regulation is affecting banks financials. Do profitable banks with a solid capital base have a higher ratio of capital buffer? Looking at banks in 16 OECD countries during the period 1993-2009, with country-level panel-data displayed in two simultaneous equation estimations illustrating how profit and capital buffer has changed during these years, and the relation between them. To get an understanding of how the crisis affected these variables the regressions are also done for a pre-crisis period of 1993-2006. Internal funding variables and other economic control variables are explanatory variables and results show the internal funding variables have a large effect on profit and for capital buffer profit have the largest impact. Results imply that profitable banks with a solid capital base do have a higher ratio of capital buffer. The results coincide with the franchise value theory which is applied in the paper.

В статье рассмотрена концепция ценности собственной жизни, что представляет собой целостное системное образование, которое помогает человеку отвечать на вызовы жизни и обнаруживать в них смысл. Способность переживать чувство ценности собственной жизни – одно из новообразований юношеского возраста, так как оно основано на мировоззренческих конструктах, отчетливо оформляющихся именно в юности. Отчасти ценность собственной жизни развивается спонтанно, как продукт жизненной витальности, как следствие повседневного функционирования индивида. Однако большей частью чувство ценности собственной жизни является продуктом активности личности, результатом освоения ею «техник бытия», приобретения культурно-исторического опыта в рамках социума. Переживание ценности собственной жизни является более зрелым у тех людей, которые сумели выработать концепцию собственной жизни, имеют опыт ее анализа, пересмотра, коррекции. У статті розглянута концепція цінності власного життя, що являє собою цілісне системне утворення, яке допомагає людині відповідати на виклики життя і виявляти в них сенс. Здатність переживати почуття цінності власного життя – одне з новоутворень юнацького віку, так як воно грунтується на світоглядних конструктах, чітко оформляються саме в юності. Частково цінність власного життя розвивається спонтанно, як продукт життєвої вітальності, як наслідок повсякденного функціонування індивіда. Однак здебільшого почуття цінності власного життя є продуктом активності особистості, результатом освоєння нею «технік буття», придбання культурно-історичного досвіду в рамках соціуму. Переживання цінності власного життя є більш зрілим у тих людей, які зуміли виробити концепцію власного життя, мають досвід її аналізу, перегляду, корекції. The article considers the concept of own life value, which is a holistic systemic formation that helps a person to respond to the challenges of life and to find meaning in them. Ability to experience the feeling of value of own life is one of new formations of adolescence as it is based on world outlook constructs which are distinctly formed in adolescence. In part, the value of one's own life develops spontaneously, as a product of life's vitality, as a consequence of the individual's everyday functioning. However, for the most part, the feeling of the value of one's own life is a product of the individual's activity, a result of his or her mastery of the 'techniques of being' and the acquisition of cultural and historical experience within society. The feeling of the value of one's own life is more mature in those people who have managed to develop a conception of their own life, have experience of its analysis, revision, correction.

Mestrado em Marketing
Objetivo - Este trabalho visa melhorar a compreensão sobre o mercado de produtos alimentares gourmet, numa perspetiva de consumo e comercialização. Neste contexto há uma especial relevância sobre a gama de produtos gourmet de marca própria. Metodologia - O documento analisa os estudos empíricos realizados na área de produtos de alimentares premium. Compara e analisa os resultados de um estudo de campo exploratório, quantitativo e qualitativo, com a pesquisa anterior sobre o valor da marca, perceções relativas a ingredientes e preço dos alimentos gourmet de marca própria atualmente em comercialização no mercado nacional. Resultados - O estudo conclui que os produtos gourmet de marca própria reúnem um bom capital da marca, nomeadamente ao nível de conhecimento, qualidade, singularidade, fidelidade e associações à categoria gourmet. Outro resultado importante é que os consumidores apreciam a disponibilidade desta categoria de produtos na grande distribuição, pela acessibilidade que proporcionam. O preço mais elevado dos produtos é bem aceite. Implicações Práticas - Indicação de algumas medidas para os distribuidores desenvolverem a fim de melhorar a comercialização de produtos alimentares gourmet nos seus espaços comerciais. Nomeadamente dando preferência à localização exclusiva desta categoria de produtos. Originalidade/Valor - O estudo contribui para entender os valores que o consumidor português atribui aos produtos alimentares gourmet. Foi desenvolvido um mapa conceptual para o conceito " produto gourmet". Além disso, a integração de perspetivas de consumidores, fabricantes e cozinheiros profissionais tem o potencial de contribuir para o desenvolvimento de estratégias das marcas próprias nesta categoria de produtos.
Purpose - This paper aims to improve understanding about the gourmet food market, in a perspective of consumption and sales, with special emphasis on the range of gourmet products for private label. Methodology - After a review of the empirical studies in the area of premium food products, results of an exploratory field study, quantitatively and qualitatively, are presented. This paper provides also a comparing research on brand value, ingredients and price of private label gourmet foods currently on sale in the domestic market. Results - The study concludes that the private label gourmet food products meet a good brand value, including a high level of knowledge, quality, uniqueness, reliability and associations with the gourmet category. Another important result is that consumers appreciate the availability of this product category in supermarkets, which provide for accessibility. The higher price of the products is well accepted. Practical implications - This study shows some measures to develop by distributors to improve the marketing of gourmet food products on their commercial spaces, including giving preference to the location for this unique product category. Originality / value - The paper contributes to understand the values that the Portuguese consumer attaches to food gourmet. We developed a concept map for the term "gourmet product". Furthermore, the integration of perspectives of consumers, manufacturers and professional chefs has the potential to contribute to the development of strategies for private label in this product category.

Mestrado em Economia Internacional e Estudos Europeus
O orçamento da União Europeia (UE) é financiado por três tipos de recursos próprios: os recursos próprios tradicionais, um recurso baseado no imposto sobre o valor acrescentado (IVA) e um recurso calculado a partir do rendimento nacional bruto (RNB) dos Estados-Membros. Apesar de assegurar o cumprimento do princípio do equilíbrio do orçamento, o sistema de recursos próprios tem sido criticado quanto à sua complexidade e falta de transparência. Neste contexto, projetam-se dois modelos alternativos: (1) Um orçamento integralmente financiado pelo recurso RNB; (2) A criação de novos recursos próprios. No âmbito do segundo modelo, encontra-se em discussão a possibilidade de criação de um novo recurso IVA. Recorrendo a uma metodologia qualitativa, a presente dissertação procurou responder às seguintes questões de investigação: Caminhará a UE em direção à proliferação do recurso RNB? Ou dirigir-se-á no sentido da criação de um novo recurso IVA? Constatou-se que o Parlamento Europeu e a Comissão Europeia têm trabalhado no sentido da criação de um novo recurso IVA. Não obstante, qualquer modificação do sistema exigirá unanimidade no Conselho, pelo que o sucesso dos potenciais candidatos a novos recursos também dependerá da sua capacidade de convencer os Estados-Membros. Embora de concretização incerta, a proposta de criação de um novo recurso IVA apresentada pela Comissão (2011) está associada a fortes argumentos para a sua aplicação. Revela-se, todavia, pouco ambiciosa, não sendo capaz de eliminar a lógica de "saldo líquido" que tem caracterizado as negociações dos quadros financeiros plurianuais.
The European budget is financed by three types of own resources: the traditional own resources, a resource based on value-added tax (VAT) and a resource related to the Member States' gross national income (GNI). The EU's current system of own resources ensures the principle of budgetary equilibrium. However, the same system has been criticized due to its complexity and lack of transparency. Against this background, two opposing models are envisaged: (1) Financing the entire budget with a GNI resource; (2) Creating new own resources. In the context of the latter, the creation of a new VAT-based resource is currently in debate. Using a qualitative approach, this thesis aimed to answer the following questions: Is the European Union moving toward a system exclusively based on GNI resources? Or is it moving toward the creation of a new VAT-based resource? The European Parliament and the European Commission have been working on the implementation of a new VAT-based resource. Nonetheless, modification of the system requires unanimity in the Council. Hence, new own resources must be able to convince Member-States. The final outcome of the proposal for a new VAT-based resource, presented by the European Commission on 2011, is still uncertain. But is seems to be able to persuade national governments. However, it does lack ambition, and, in general, cannot eliminate the countries' preoccupation with national net balances.
info:eu-repo/semantics/publishedVersion

En av de grundläggande rättigheterna som tillerkänns den enskilde är egendomsskyddet. Denna rättighet är stadgad i regeringsformen. Ingrepp i den enskildes egendomsskydd medges om det syftar till att tillgodose ett angeläget allmänt intresse samt om inskränkningen klarar det test på proportionalitet som skapats genom praxis. Kravet på förvärvstillstånd i jordförvärvslagen är en typ av ingrepp i den enskildes egendomsskydd. Att den enskilde inte fritt kan förfoga över sin egendom genom att sälja den till vem han vill utgör ett sådant ingrepp. För att ingreppet ska anses vara proportionerligt krävs det att enskild ersätts genom att staten löser in fastigheten till det pris som avtalats. Inlösen vägras om priset skulle betydligt överstiga egendomens värde. Det är länsstyrelsen som har bevisbörda på att priset betydligt överstiger egendomens marknadsvärde med hänsyn till dess avkastning och marknadsvärdet på andra nyttigheter, till exempel eventuell jakträtt. Staten, genom länsstyrelsen, kräver att köpare sedan tidigare äger mark inom området för att kunna erhålla förvärvstillstånd. Detta är av länsstyrelsen själv uppställt krav som inte tydligt framgår vid en genomläsning av tillståndslagstiftning. I denna uppsats presenteras vilka konsekvenser en sådan marknadsbegränsning får på frågan om värdering av fastighet vid inlösen. Frågan ställs huruvida länsstyrelsen agerar i enlighet med lagen när, vid vägrat förvärvstillstånd fastigheten ej löses in till det pris där även eventuell jakträtt åsätts det marknadsmässiga värde som bedöms på en marknad som ej är begränsad. Frågan besvaras i uppsatsens avslutande kommentarer.
One of the fundamental rights conferred on the individual is the property protection. This fundamental right is enacted in the Swedish Constitution (Regeringsformen). Interference with a person’s right to his own property is allowed if it aims to meet a public interest and if it passes the test of proportionality created through practice. The requirement for an authorization to acquire property according the Swedish Land Acquisition Act (Jordförvärvslagen) is a type of interference with a person`s right to his own property. When the individual cannot freely dispose over his property by selling it to whoever he wants, is an example on such interference. In order to such a procedure be considered proportionate it requires that the Government (through the County Administrative Board) remunerates the individual at the price the parties (seller and buyer) agreed on. The Government`s obligation to remunerate falls if the price would significantly exceed the property`s value. It is the County Administrative Board that has the burden of proof that the price significantly exceeds the property`s market value with respect to its return and the market value of other utilities, such as hunting rights. The County Administrative Board requires that buyers already own property in the area in order to obtain such approvals. This is by the Board itself set up requirement that is not apparent when studying the state of law. This paper presents the implications of such a market restriction on the question on the valuation of the property at redemption. The question is whether the County Administrative Board acts in accordance with the state of law when, after not allowing the acquisition, the property is not redeemed at the price where even possible hunting rights are assigned the market value as assessed in a market that is not limited. The question is answered in the final comments of this paper.

Le dommage causé à soi-même a très longtemps constitué un sujet hors du droit, synonyme de stigmatisation morale ou de fatalité. Depuis la fin du XXème siècle, c’est un enjeu essentiel des politiques publiques qui fait encore aujourd’hui l’objet d’un débat éthique et juridique. D’une part, la volonté de se causer un dommage exprime les aspirations de l’homme contemporain à obtenir la maîtrise de son corps, qu’il s’agisse de choisir le temps et les conditions de sa mort, de revendiquer des pratiques masochistes ou bien de faire don de ses organes. D’autre part, cette prise de risque dommageable pour soi révèle très souvent une opposition de l’État et de la société en général, en raison de l’atteinte susceptible d’être portée aux valeurs sociales et aux équilibres budgétaires. En tant que sources croissantes de préoccupation, les manifestations et les limites du dommage causé à soi-même méritent d’être soumises à l’étude de leur contexte historique, social et juridique
The damage caused to oneself was for a very long time a topic outside the law, as a synonym for moral stigmatization or for fate. Since the end of the XXth century, it is an essential public policy issue that is the object even today of an ethical and legal debate. On the one hand, the will to harm oneself reflects the aspiration of the contemporary man to have the control of its body, that it is a question of choosing the time and the conditions of its death or claiming masochistic practices or donating organs. On the other hand, this harmful risk-taking for oneself reveals frequently an opposition of the State and more generally of the society, because of the potential violation of the social values and the budget balances. As increasing sources of concerns, the manifestations and the limits of the damage caused to oneself deserve to be subjected to the study of their historic, social and legal context

碩士
中原大學
企業管理研究所
95
In This research we adopted the various styles of restaurant industry as context variables to analyze the influence of the own brand strategy and the chain business model on the brand value. And, we hope to find out a referable framework for Taiwan’s restaurant industry entering the China market. After reviewing relative literature, for this research we separated the own brand strategy, according to the path develop, into “the Extension Brand Strategy” and “the Local Brand Strategy” two styles. The former we used to indicate that the brand which be extended from Taiwan to China, and the later one was to indicate that the brand which be created locally in China. Besides, in this research, the chain business model we discussed from two separate aspects, one was namely “the pattern of chain business mode”, another was “the operation of franchise headquarters”. Besides, this research discusses the chain business model from two aspects. One is the “the type of chain business mode”, and the other is “the operation of franchise headquarters”. Finally, we adopted the Interbrand’s methodology as our brand value standard. For this research adopted with case study method and aimed to the 6 companies chose including Acer, CHAMATE, Gino cafe, Wang steak, Dio coffee, Easy way and rbt as research samples. After deep interviewed and secondary data analyze with data integrated of each companies, I developed the relative propositions as following： 1.There is a significant influence of the Taiwan’s restaurants chain stores’ own brand strategy on chain business model. The Taiwan’s restaurants chain stores which run the local brand strategy will have better performance of franchise headquarters’ operation. 2.There is a significant influence of the Taiwan’s restaurants chain stores’ own brand strategy on brand value. The Taiwan’s restaurants chain stores which run the local brand strategy will have better performance of both market and brand trend. The Taiwan’s restaurants chain stores which run the extension brand strategy will have better performance of brand stability. 3.There is a significant influence of the Taiwan’s restaurants chain stores’ chain business model on brand value. The Taiwan’s restaurants chain stores which chosen regular chain model will have better performance of marketing support. And the complete operation of franchise headquarters will have better performance of leadership, brand trend and brand support. 4.Under the effect of the patterns of dining, the Taiwan’s restaurants chain stores choose the own brand strategy would have the effect on chain business model. Formal type which runs the extension brand strategy will choose to regular chain model. And the complete operation of franchise headquarters will have better performance of operating system and educational training system. Leisure type which runs the local brand strategy will have better performance of operating system and educational training system. 5.Under the effect of the patterns of dining, the Taiwan’s restaurants chain stores choose the same own brand strategy would have a different effect on brand value. Formal type which runs the extension brand strategy will have better performance of brand trend and brand support. Leisure type which runs the local brand strategy will have better performance of leadership and brand trend. Finally, this research provides the Taiwan’s restaurants chain stores some ways to build brand value in the future. Formal type which runs the extension brand strategy and regular chain model will have better performance of brand value. And in order to have better performance of brand value, Leisure type which runs the local brand strategy.

碩士
中原大學
企業管理研究所
95
Abstract The main purpose of this research is to investigate the impact on brand equity in terms of own brand strategy and value innovation model via Taiwan’s cultural and creative industries entering the Mainland China market. Moreover, we adopt the various styles of cultural and creative industries as context variables to compare the influence of effects. After reviewing relative literature, we separate the own brand strategy into “extended brand strategy” and “local brand strategy” according to the path development. The former indicates the brand is extended from Taiwan to Mainland China, and the later indicates the brand is created locally in Mainland China. About the value innovation model, we discuss it from two dimensions namely “vaule innovation basis” and “value innovation strategy”. Finally, we utilize Aaker’s definition to be our brand equity standard. This research adopts case study method with six companies’ interviews, including Franz, Tittot, i-stone, Shiatzy, Ordifen, and Daphne. After depth interview and secondary data analysis, we propose the relative propositions and draw some conclusions as following: 1. The companies which utilizing local brand stragety are familiar to the local culture and environment than those adopt extended brand strategy. But the advantage of companies which operating extended brand strategy is their quality. Those companies established their brand in Mainland China are good at catching customer’s habitus and having the resource of channel mainly because it’s growing locally. Besides, they can adjust their strategies for the local market flexibly because of no barrier from other market. Therefore they present better performance of brand awareness and market behavior. Those companies which utilizing extended brand strategy show better performance of quality controlling simply because their high extent mature experience from market. Overall, companies established their brand in Mainland China have better performance in market. 2. “Marketing innovation” is the best strategy of value innovation for progressing Taiwan’s culture and creating industries in Mainland China. The companies both in craft design and fashion design industries select the marketing innovation strategy for the optimal way. We deduce that there have broad territory and numberous population in Mainland China. Generally speaking, if the brand was equipped with great reputation, it more suit for adopting the marketing innovation strategy to promote the vaule effectively. 3. Overall, the performances of brand equity in the fashion design industy outperform than in the craft design industy. The economy of Mainland China is growing up. Customers’ demand on the clothes is higher than the crafts, more importantly, the acceptances are also higher. We deduce that the clothes could be more practical than the crafts mainly because the functional utility from the clothes and the crafts often been put indoor for a decoration. Based on the conclusion above, this research suggest that Taiwan’s cultural and creative industries which developing the brands in Mainland China should exert the advantage of quality to promote Taiwan’s brands. Try to catch the local customers’ demand by localizing in marketing and product design. Besides, conducting the advantage of the available marketing experience to raise the visibility of brands is the crucial factor for successful.

abstract: In an affordance management approach, stereotypes, prejudices, and discrimination are conceptualized as tools to manage the potential opportunities and threats afforded by others in highly interdependent social living. This approach suggests a distinction between two “kinds” of stereotypes. “Base” stereotypes are relatively factual, stable beliefs about the capacities and inclinations of groups and their members, whereas “affordance stereotypes” are beliefs about potential threats and opportunities posed by groups and their members. Two experiments test the hypothesized implications of this distinction: (1) People may hold identical base stereotypes about a target group but hold very different affordance stereotypes. (2) Affordance stereotypes, but not base stereotypes, are shaped by perceiver goals and felt vulnerabilities. (3) Prejudices and (4) discrimination are more heavily influenced by affordance stereotypes than by base stereotypes. I endeavored to manipulate participants’ felt vulnerabilities to measure the predicted corresponding shifts in affordance (but not base) stereotype endorsement, prejudices, and discriminatory inclinations toward a novel target group (Sidanians). In Study 1 (N = 600), the manipulation was unsuccessful. In Study 2 (N = 338), the manipulation had a partial effect, allowing for preliminary causal tests of the proposed model. In both studies, I predicted and found high endorsement of the base stereotypes that Sidanians try to share their values and actively participate in the community, with low variability. I also predicted and found more variation in affordance (vs. base) stereotype endorsement, which was systematically related to participants’ felt vulnerabilities in Study 2. Taken together, these findings support my hypothesized distinction between base stereotypes and affordance stereotypes. Finally, I modeled the proposed correlational relationships between felt vulnerabilities, base stereotypes, affordance stereotypes, prejudices, and discriminatory inclinations in the model. Although these relationships were predominantly significant in the predicted directions, overall fit of the model was poor. These studies further our critical understanding of the relationship between stereotypes, prejudices, and discrimination. This has implications for how we devise interventions to reduce the deleterious effects of such processes on their targets, perhaps focusing on changing perceiver vulnerabilities and perceived affordance (rather than base) stereotypes to more effectively reduce prejudices and discrimination.
Dissertation/Thesis
Masters Thesis Psychology 2018

碩士
開南大學
資訊傳播學系
99
Based on “The Big Five Consumer Personality” Theory, Materialism Values Theory, and literature on Brand Personality, this study aims to explore whether and how consumers’personality dimensions and materialism values influence their perceptions of global and domestic clothing brands. We adopt purposive sampling method and conduct an online survey of 225 youths, mostly at 20-29. The main results of this research are as follows: 1.The big-five will affect the consumer perception of brand personality. 2.The measure is positively related to consumer extroversion perception and exciting brand. 3.The measure is positively related to consumer agreeablenss perception and sincere brand. 4.The materialism values factor score is higher, more has the possibility to become exciting brand and emotive brand, the part earns the support. 5.The materialism values factor score is higher, more has the possibility to become trusted brand, sincere brand, sociable brand, the part earns the support. 6.The consumer purchase constructs have partly significant effect on consumers purchase of different brands preference. 7.The big-five and materialism values have significant effect on brand personality. 8.The consumer extroversion perception and materialism values have significant effect on brand personality.

碩士
國立雲林科技大學
企業管理系
106
The controversy over whether hydropower to be profitable caused by Taiwan's electricity industry transformation has inspired the motivation and purpose of this research. In the past, domestic research on hydropower generation was mainly technology-oriented, and this study shows from the perspective of economic value, used case study to probe into the value creation of the Sun Moon Lake hydropower system in Taiwan by reference to the literature on foreign pumped hydropower generation; moreover, analyzing and estimating the overall operational cost-benefit with reference to the principles of engineering economics. Finally, showing several findings of Sun Moon Lake hydropower system in this research includes: 1.Hydropower has four major values: energy storage arbitrage, ancillary services, effective use of meteorological resources, and greenhouse gas and air pollution reduction. 2.The potential profitability of the Sun Moon Lake hydropower system in 2016 is considerable. 3.The future development trend of hydropower will move towards renewable energy storage services, adjustable-speed pumping power generation and micro hydropower. And this research suggests: 1.The development of future pricing models, especially energy costs should be closely watched and involved. 2.Work closely with the system operation center, but not overly dependent. 3.Establish cooperation and exchange relationship with international technology leaders.

Dissertação de mestrado integrado em Psicologia
The peripersonal space is a dynamic and abstract representation around the body where most man-environment interactions take place. Previous studies have explored the effect of the body’s properties, the action possibilities and the value given to stimuli in the peripersonal space representation. However, no previous study specifically explored the effect that the stimuli’s value may have on the peripersonal space in a socio-cooperative context. In the present study, the main goal is to analyze whether getting more (or less) points in an active versus passive cooperative interaction affects the strategy of selecting the targets and extension of the peripersonal space. In Experiment 1 (Active Cooperation), 10 dyads performed a cooperative task with the aim of maximizing the number of points added to a joint account, where the reward targets were equally distributed on the workspace. In Experiment 2 (Passive Cooperation), 20 dyads performed the same cooperative task but only one of the partners had an active participation in the task’s execution and, consequently, on the points accumulation in the joint account. The results showed that, in Experiment 1, participants executed movements with short amplitude accompanied by an increase of the peripersonal space. However, in Experiment 2, participants executed movements with mid amplitude but without changes on the peripersonal space. These findings seem to indicate that, in a social context during an active cooperation task, the changes in the peripersonal space come from the association between the result of the actions performed by the individual and those he observes in his/her confederate.
O espaço peripessoal é uma representação dinâmica e abstrata junto ao corpo, onde têm lugar a maioria das interações Homem-ambiente. Estudos anteriores exploraram o efeito das propriedades do corpo, as possibilidades de ação e o valor atribuído aos estímulos na representação do espaço peripessoal. No entanto, nenhum estudo prévio explorou, especificamente, o efeito que o valor atribuído aos estímulos em contexto sociocolaborativo poderá ter no espaço peripessoal. Assim, o presente estudo tem como principal objetivo analisar de que forma conseguir mais (ou menos) pontos em cooperação ativa ou passiva afeta a estratégia de seleção dos alvos e a extensão do espaço peripessoal. Na Experiência 1 (Cooperação Ativa), 10 díades realizaram uma tarefa de cooperação com o objetivo de maximizarem o número de pontos ganhos depositados numa conta conjunta, sendo que os alvos recompensadores estavam distribuídos de forma homogénea. Na Experiência 2 (Cooperação Passiva), 20 díades realizaram a mesma tarefa de cooperação, mas apenas um dos elementos da díade tinha uma participação ativa na execução da tarefa, e consequentemente na acumulação dos pontos na conta em comum. Os resultados mostraram que, na Experiência 1, os participantes executaram movimentos de curta amplitude acompanhados com um aumento do espaço peripessoal. Contudo, na Experiência 2, os participantes executaram movimentos de amplitude média mas sem diferenças no espaço peripessoal. Estas descobertas revelaram que, em contexto social durante cooperação ativa, as alterações do espaço pessoal resultam da integração das ações recompensadas que os participantes obtiveram com aquelas que observaram o seu parceiro a obter.

The overall purpose of this licentiate dissertation is to advance our understanding of the auditor by creating a concept of the auditor through focusing on auditors' own perceptions and understandings of their work in relation to boundary-setting forces. The audit profession, the audit firm, the client, society, regulations, and the market are all boundary-setting forces that influence the work of auditors and how auditors perceive and understand their work. The concept of the auditor consists of who the auditor is and what the auditor does; this concept is shaped interactively by the boundary-setting forces, that exist in the auditors’ environment and by the auditors themselves, through the view auditors have of themselves and their environment. The boundary-setting forces have in recent decades undergone significant and rapid changes; for example, increased commercialization as well as significant regulatory changes, which are expected to have influenced the concept of the auditor. The concept of the auditor therefor needs to be explored to understand who today’s auditor is and what today's auditor does. This licentiate dissertation consists of three appended papers and a comprehensive summary. The appended papers constitute the basis for discussing who the auditor is and what the auditor does, thereby contributing to the concept of the auditor. This dissertation uses boundaries in exploring the concept of the auditor, since it is when the auditor encounters the boundaries of being an auditor that the auditor’s conception of an auditor becomes clear. This dissertation has a mixed-methods design based on survey and interview data. The results of this dissertation show that there are several characteristics that define who the auditor is. The auditor: is highly driven by professional values is less driven by business values is genuinely interested in auditor work is resistant to stress, heavy workload, and work–life balance issues is admiring the audit profession and perceiving it as highly professional is perceiving professional values in adding value to the client, i.e., in the business activities is enjoying adding value to the client is more motivated by contributing to the client than to society has high social skills and broad knowledge The results of this dissertation also show that the work of the auditor in the "grey area" between auditing and consulting comprises several activities. The auditor: adds value to the client by being available and engaged, by providing mental support and family mediation, by informing and discussing, by giving tips, advice, and suggestions, by explaining, answering questions, raising questions, and questioning, and by customizing, operating, developing, and contributing expertise to the client conducts a wide range of services, also related to the private and personal matters of the client has counselling, pedagogical, coaching and/or developmental roles
Det övergripande syftet med denna licentiatavhandling är att främja vår förståelse för revisorn genom att skapa ett begrepp för revisorn baserat på revisorers egna uppfattningar och förståelser av deras arbete i förhållande till gränssättande krafter. Revisorsprofessionen, revisionsbyrån, klienten, samhället, regleringar och marknaden är alla gränssättande krafter som påverkar revisorers arbete och hur revisorer uppfattar och förstår sitt arbete. Revisorsbegreppet består av vem revisorn är och vad revisorn gör, och formas interaktivt av de gränssättande krafter som finns i revisorernas omgivning och av revisorer själva genom deras syn på sig själva och sin omgivning. De gränssättande krafterna har under de senaste decennierna genomgått betydande och snabba förändringar, med till exempel ökad kommersialisering samt betydande regleringsändringar, vilket förväntas ha påverkat revisorsbegreppet. Således måste begreppet för revisorn utforskas för att förstå vem dagens revisor är och vad dagens revisor gör. Denna licentiatavhandling består av tre artiklar och en kappa. De bifogade artiklarna utgör grunden för diskussionen om vem revisorn är och vad revisorn gör, och bidrar därmed till begreppet för revisorn. Denna avhandling använder gränser för att utforska revisorsbegreppet, eftersom det är när revisorn möter gränsen för att vara revisor, som revisorns uppfattning om en revisor blir tydlig. En design med blandad metod används och det empiriska materialet består av enkät- och intervjudata. Resultaten av denna avhandling visar att det finns flera faktorer som definierar vem revisorn är. Revisorn: är starkt driven av professionella värden är mindre driven av affärsvärden är genuint intresserad av arbetet som revisor är motståndskraftig mot stress, arbetsbelastning och obalans mellan arbete och privatliv beundrar professionen och uppfattar revisionsyrket som mycket professionellt ser professionella värden i att skapa mervärde till klienter tycker om att skapa mervärde till klienten är mer motiverad av att bidra till klienten än samhället har höga sociala färdigheter och bred kunskap Resultaten av denna avhandling visar också att revisorns arbete i den gråa zonen mellan revision och konsultation omfattar flera aktiviteter. Revisorn: tillför mervärde för klienten genom att vara tillgänglig, engagerad, ett mentalt stöd och en familjemedlare och genom att informera, diskutera, ge tips, råd och förslag, förklara, svara på frågor, ställa frågor och ifrågasätta, klientanpassa, agera, utveckla, och bidra med expertis till kunden. bedriver ett brett utbud av tjänster, även relaterade till klientens privata och personliga frågor. kan ha en terapeutisk, pedagogisk, coachande och/eller utvecklande roll

碩士
臺北市立教育大學
教育行政與評鑑研究所教育行政碩士學位在職進修專班
101
A Study on the Relationship between the Kindergarten Educator’s Perception toward their Superior’s Leadership Style and the Educator’s own Work Value in Public Kindergarten’s of Taipei City. Abstract The present study investigates different background factors affect Taipei public kindergarten educational personals’ work value. The relationships between superior’s leadership style and educator’s work value are examined and analyzed. Thus a foresee of educator’s work value can be made based on the superior’s leadership style. Survey and research method is used in the present study. Two hundred and fifty-six educator’s from Taipei public kindergarten are used as the sample in the present work. LBDQ developed from Ohio state university and Ya-Cheng Pong’s “Work value of the elementary school teachers” are used for questionnaire surveys. The received 256 questionnaires are analyzed by descriptive statistics, t test, single factor ANOVA, and Scheffe method. The results are summaries as follows: 1. The superior’s leadership style at Taipei public kindergarten is middle-top level. 2. The educator’s work value most relate to their ages, degrees, and personal backgrounds. 3. The superior’s leadership style are different at different districts. 4. The educators’ work value are mostly related to the size of kindergarten and their backgrounds. 5. The superior’s leadership style and the educators’ work value are positively related. 6. The educators’ work value can be foresee by the superior’s leadership style. Keywords: kindergarten, leadership style, work value

The diploma thesis titled ``Stock recording and related problems in a selected company dealing with food production{\crq}q analyses the recording, pricing and accounting of stock. The first part of the thesis defines stock and deals with the stock pricing and posting, stocktaking process, mistakes in the stock recording and posting, which can occur in the practice, and it also compares selected sections of stock recording with the International Accounting Standards (IAS/IFRS). The second part of the thesis deals with a particular company and describes its accounting processes. Its stock circulation is demonstrated with a selected sample of purchased goods (material) and a product. The final part of the thesis identifies existing and possible problems related to the stock recording in the company and proposes possible solutions.