About us

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.

Alphabet Drones to Deliver Burritos

2016 - 09 - 09

Starting from this month, Google has started to test out sending meals using its droves to Virginia Tech. Without a e-commerce sector in its business, what is Google planning to do with this test?

這個月，Google開始小規模的嘗試用無人機配送餐點到Virginia Tech這所大學。Google沒有Amazon的電商佈局，跳下來玩這個，圖的是什麼？

我們認為，像Foodpanda這種模式，是做不起來的。線下吃重，不是問題；但是，到了每天餐期、負載最高、交通也更繁忙的時段，線下能否確保這一件事？

「服務品質與速度，不受需求爆量影響」

線上要auto-scaling，線下亦然。O2O的生意，如果offline那部分的科技含量太低，一定淪為血汗工廠。所以，如果Lab X的無人機，能直接把客戶的點餐拎進公寓的窗戶（當然啦，玻璃帷幕大樓恐怕就得上樓頂去取了）的話…..

（血汗工廠也算個生意；只是他原本想玩高大上的互聯網，就瞬間變成低小下了）

新聞來源：
Alphabet Drones to Deliver Burritos as Part of Test at Virginia Tech

auto-scaling, Business Battlefields, drones, Google, O2O

Internal Control Systems : Born With Flaws (Part 3)

2011-11-04

Corporations create affiliated companies for synergy, business development or horizontal and vertical integration. But they seldom take the operations of the affiliated companies into account then designing the internal control systems. 內控機制的先天缺陷－關係企業之內部控制遭到忽略公司為了水平整合、垂直整合、綜效考量及業務拓展等因素經常必須設立關係企業，但是部分公司在設計內部控制制度時未將關係企業的整體營運活動一同考量，容易造成內控的漏洞。實務上，時有母公司未於內部控制制度中訂定子公司的內部控制作業、未督促子公司建立內部控制制度、亦未對子公司執行稽核作業。某些上市、上櫃公司因為經營規模龐大，通常都在國外擁有關係企業，但是因為語言因素以及管理成本之考量，對於關係企業的內部控制要求僅止於案時提供其財務報表，方便總公司編制聯合財報。如此一來，縱使企業有良好的內部控制制度，若未確實要求關係企業遵循，也是枉然。總公司內稽人員只能以書面方式複核關係企業所給予之內控自評結果，效果有限。關係企業的內部控制制度如果被忽略也會造成嚴重的後果。首先，關係企業營運的好壞會影響到企業本身，不論是在投資的獲利方面或是商譽方面都有舉足輕重的影響，若是因為關係企業營運上出差錯，企業本身也會因此受牽連。除此之外，一定規模以上的企業每年都必須請會計師簽證期財務報表，而公開發行公司也必須製作關係企業的聯合財報。舉例來說，資產負債表是財務報表之其中一種，必須經過會計師簽證的，而關係企業在資產負債表上是以長期股權投資的項目來呈現，如果會計師想了解該表上長期股權投資損益數字的正確性，則勢必必須也去了解關係企業的財務報表及相關內部控制制度。縱使關係企業有了內部控制制度，也還沒完！總公司在查核關係企業、分公司或其他營業據點之工作上仍然會有實際上無法解決的齟齬。以下以證券商查核公司之實務為例：…

China's recent clampdown on Bitcoin: "Laws can't keep pace with technology"

2017-09-22

Bitcoin prices fell significantly after China’s BTCC announced its closure of operations come September 30. The announcement shows China’s latest attempt to impose control over the stateless currency within the nation. “Laws can’t keep pace with technology”…

The Hypocrisy of Apple in Communist China

2017-12-05

“We believe that our presence in China helps promote greater openness and facilitates the free flow of ideas and information… We are convinced that Apple can best promote fundamental rights, including the right of free expression,…

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