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The Effectiveness of Start-Up Incubators and Accelerators

Building incubators or accelerators has become a thing in Taiwan. Even governments have allocated funds in the business. 近來在台灣,設育成中心或加速器,變成了顯學,連政府都挹注公部門的資源下來一起做。這二個同樣都屬於「幫早期的創業者長大」的概念,彼此該如何劃分,尚非本文重點;在此僅針對我們所觀察到的怪象,略作省思。 現在從北到南的育成中心,都在做些什麼? (1) 提供Co-working space,一定期間免租金 (2) 提供講師、相關課程 (3) 自己投資一點點資源或資金,再提供與投資人媒合的機會 至於那些「嘴砲打很大、小孩生不出、付錢辦領養」的「掛榜」育成,和三流補習班買考上建中台大的名單有什麼差別? 純粹丟人現眼,在此就不提了。 先檢討上述(1), (2), (3)三項。 〔問〕Co-working space有沒有用? 不能說完全沒有。但重不重要? 〔答〕當然不重要。蛤? 「我還以為創業育成中心主要就是在提供這個啊」? 好吧,大家都知道HP, Google, Apple都從小小的車庫起家,最後都成為國際巨擘。先找個免費或便宜的地方,大夥聚在一塊兒想清楚該做什麼、怎麼做、把該找的人找齊、湊一筆啟動資金… 創業的常態,從以前到現在都是這樣。在寸土寸金的台北市,從591找,月租一萬元以下還附冷氣的8坪10坪可以擠進五個人工作(不然你還肖想101的辦公室嗎)的小套房都有一千多間,新北市有近三千間,再往南就更不必提了。這種價格你如果找二個伙伴還租不起,也不必考慮創業了,連下個月吃飯都會成問題,對吧?
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Trip to Germany (Part 1 – We Should be Proud)

For my clients’ businesses and my own investments, I have traveled North America coast to coast for over 60 or 70 times since I became a lawyer.
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Lack of Knowledge in Law, A Cog Could Break The Machine

We have been the legal counsel for the company for a decade. It is a listed company in Taiwan, has a healthy growth in sales and EPS year over year and its stock price looks great. 擔任A公司的常年法律顧問已經十幾年了。它在台上市,類股中的資優生,年年營收及EPS正成長,股價漂亮。公司高層和我們互動順暢,各種跨境交易、併購、智財權和勞資上的疑難雜症也都責成我們處理。 A有個美國大客戶,超級buyer,B公司。B打算和A進一步更緊密合作,並逐年擴大向A的採購,因此請A提供各項成本費用的數據,希望在精算後,訂出的交易模式更能確保雙方之共同長久利益;為此,B找了一家會計師事務所C來辦這件事。算著算著,發現A有個國外工廠在3年前出了一筆貨給B,那筆貨的成本帳上列了一條金額US$200的項目,既沒有原始憑證,又囫圇用 “Miscellaneous” (雜項)
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Procomp (Part 1)

The Enron Scandal was revealed in 2001 and the world started to pay more attention on corporate governance. Not long after that, Procomp Scandal was allover the news in Taiwan, it destroy a public-traded company and more than 38 thousand
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Internal Controls Cannot Prevent Executive Fraud ?

Chairwoman of Procomp had constantly made fake transaction with BVI to boost its financial reports. The internal staff might had been reluctant to disclose the criminal activities, but the accounting firm which approved all financial reports should have been able
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