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eCounsel group

A boutique firm with unparalleled expertise in business and technology. We have good command of industrial ecology and legal practice, and have undertaken highly regarded cases. Because the small business scope, we pay more emphasis on effectiveness and efficiency, and choose clients with deliberation. The managing partner not only has extensive experiences in various legal issues more over than 20 years, but invests and manages several technology companies. In addition, he always checks each case rigorously. Clients’ business objectives are our primary focus. To achieve the same in the most cost-effective fashion trumps all seemingly sophisticated legal discussions.

Patent Battles vs. Doing Business

2015 - 10 - 01

Even in Europe and U.S, most patent wars ends up with a truce. There are two reasons, it’s only part of the overall business strategy and it’s usually too costly.

即便在歐美,絕大多數的專利訴訟,都是和解收場。主要原因有二:

(1) 它不過是商戰整體策略之一,邊打仗做做樣子邊談生意,達到目標就該喊撤了;

(2) 打專利訴訟連大公司都嫌貴,如果在美國,一個案子discovery程序還沒走完(更別提進入審判了)經常狂燒百萬美元。

Google and Microsoft have ended a long-running patent spat involving about 20 suits in the U.S. and Germany.

Concerns about ad-blockers have grown following the recent launch of iOS 9, which supports blockers for Mobile Safari.

JPMorgan has downplayed those concerns, arguing most ad-blocking takes place on desktops, that far more time is spent on mobile apps (largely immune to ad-blocking for now) than browsers, that publishers are starting to withhold content from those using ad-blockers, and that ad spend is shifting towards formats more immune to ad-blocking (e.g. native ads).

這是最最粗淺的道理,真正見過世面的老闆都會有相當程度的了解。只有那些不懂裝懂的,才會搬聖經出來,把這種訴訟鬼扯成大衛對抗歌利亞的正邪之戰。

不懂裝懂的老董,自己灰頭土臉不說,還讓股價跳水噗通噗通…。’

新聞來源:
Google, Microsoft end phone/Xbox patent battle, agree to cooperate

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Waterland Securities (Part 2)

The process of the crime has two steps, the first step is: “Fake Transaction, Real Transition”. 楊瑞仁的犯罪過程可以分為兩個部驟,第一個部份是「假交易,真入帳」。楊瑞仁為了取信於台灣銀行信託部[2],楊瑞仁於上班前、下班後利用公司電腦列印出不實交易成交單並且刪除電腦紀錄,使台銀看到交易單而買進楊瑞仁的偽造商業本票,然後將資金匯入國票在台銀所開的帳戶。但是這個帳戶是國票的並不是楊瑞仁所能控制,所以他還需要另一個步驟來把資金從國票的帳戶裡面套出來。 為了要把國票總公司銀行帳戶裡面的錢轉到自己的互頭裡面,楊瑞仁想了另一個辦法,就是要使國票總公司「誤認銀行帳戶中的錢是客戶的錢」。因為國票有一種業務項目是為「附買回交易」[3],而在這種交易當中,投資人提前解約是非常常見的(可能因為資金調度需求),一旦投資人解除契約國票當然得把投資人所附的價金還給投資人,楊瑞仁便是看準「國票必須在投資人解除附買回交易約定時將錢匯還給投資人」的這一點而加以利用。 再加上這些台銀所支付國票的款項,楊瑞仁知道國票總公司不會詳細的核對每一筆交易的細節(台銀匯款給國票時匯款單上匯款人欄裡面寫的是台銀,而非楊瑞仁的人頭戶的名子,如果有稍微核對匯款人的名稱,就可以發現根本沒有附買回交易之存在),而只會核對交易總金額,所以他利用偽造的收付款憑單(一樣利用公司沒人的時候利用電腦列印、做完刪除電腦上的記錄)成功使國票誤信該款項是客戶與國票達成「附買回交易」所付之款項(其實根本沒有交易),而楊瑞仁隔兩天再對公司解除契約,國票公司便把戶頭裡面的錢匯入楊的人頭戶,這樣的「假交易,真洗錢」就讓楊瑞仁獲得了巨額資金。 參考資料: 1. 楊瑞仁實際向台灣銀行信託部詐取的金額高達98億元,而於1995年當時國票公司的實收資本只有110億左右(2006年資本額已經達到約180億),換言之楊瑞仁所詐騙的金額可能快要超過國票公司的所有資產了!且國票是上市公司,其所保證在外流通之商業本票高達一千億元,此案影響層面極廣,不但包含票券業更囊括股市,造成金融市場動蕩。 2. 此時台灣銀行等於是一個投資人的角色,透過票券買賣的方式台灣銀行可以將其閒置資金移轉至需求資金的公司,台灣銀行則從中賺取利息收入。 3. 附買回交易,是指票券交易商(如本案中的國票公司)與投資人訂定的一種附條件交易,交易商將票券賣給投資人,同時約定「一定期間」後賣方必須以「約定價額」(通常是本金加上利息)贖回該票券。對於買進票券的投資人來說此交易之功能類似短期存款,可以賺取利潤,對於交易商來說則是可以方便其資金調度。

Key to Internal Controls - Information and Communication

Control Environment mainly consists of corporate culture which includes the integrity, values, and professional ability of the staff, styles of the management, duty delegation and organization and the cultivation of the organization and the staff. (一)資訊與溝通跟控制環境的關係…
High User Experience Design

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