| Summary: | 碩士 === 東吳大學 === 會計學系 === 89 === Abstract
This study has discussed barge power of technologic transfer theory. This studies who analysis the technology transferring and the factor of royalties. The form of studies data is from 1991 to 1999.
1.DVD industrial’s transaction of technologic in Taiwan.
Most transactions depend on technology transfer agreement. The agreements were signed during 1997 to 1998, and the average effective terms were five years, and most technologic supplier come from USA, Japan, and Holland. The Stock Exchange paid royalties form is running royalties but Over the Counter was mixed of running royalty and lump-sum payment. The content of and agreements have no limitations.
2.The case study of technology price
(1)The factors include market sharing, production cost, royalist’s return ratios and buyer’s of technology. Results show market sharing, production cost were positive.
(2)R&D actives: Results show R&D expenses were positive.
(3)The transfer cost: The scales of factory were positive.
(4)The limitation of agreement: Results show the payments of royalties were positive.
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