Devido ao compromisso com a melhoria do meio ambiente, aliado às crescentes exigências dos órgãos ambientais, e a necessidade de identificar a contribuição de cada atividade/processo desenvolvido em institutos de pesquisas, quanto ao impacto destes à qualidade do ar, este trabalho teve a finalidade de desenvolver um modelo de inventário e aplicar uma metodologia de cálculo, que permita estimar a emissão de poluentes atmosféricos, decorrentes das atividades dos centros de pesquisa e desenvolvimento do Instituto de Pesquisas Energéticas e Nucleares (IPEN/CNEN-SP). O estudo foi motivado pela ausência de metodologias de cálculo de emissões atmosféricas específicas para fontes fixas como capelas químicas de exaustão e da necessidade em atender as condicionantes estabelecidas no licenciamento ambiental da instituição. Para a elaboração dos cálculos foram adotados os fatores de emissão e a equação descrita na AP-42 da EPA- Environmental Protection Agency. Foram utilizadas como abordagens de cálculo de emissões: a) Mensuração direta (por meio do inventário de emissões atmosféricas); e b) Estimativa de emissões (utilizando estimativa da taxa de emissão calculada a partir do fator de emissão apropriado). O estudo foi detalhadamente realizado tendo como base inicial o inventário e o modelo de estimativa de emissão atmosférica das fontes fixas aplicado no Centro de Química e Meio Ambiente (CQMA). Cabe ressaltar que o monitoramento online da qualidade do ar no campus é realizado em estação fixa, parceria IPEN CETESB, na estação CETESB Cid. Universitária IPEN - USP. O estudo possibilitou estabelecer, de forma efetiva, o Programa de Monitoramento e Controle de Emissões Atmosféricas (PMEA IPEN), podendo servir de modelo para outras instituições de Pesquisa, Desenvolvimento & Inovação. Como produto final obteve-se um inventário de emissões atmosféricas de fontes fixas da instituição, a taxa de emissão de poluentes, bem como a concentração de poluentes emitidos. A estimativa das emissões não ultrapassou os limites dispostos na legislação em âmbito nacional e estadual. / Atmospheric Emission Factors and Significance Analysis applied to the Air Quality Management in the IPEN / CNEN-SP Campus due to the commitment to improve the environment, combined with the increasing demands of environmental agencies, and the need to identify the contribution of each activity / process developed in research institutes, as well as the impact of these on the air quality, this work aims to develop an inventory model and apply a methodology of calculation for measuring the emission of atmospheric pollutants, arising from the activities of the research and development centers of the Nuclear and Energy Research Institute (IPEN / CNEN-SP). The study was motivated by the absence of atmospheric emission calculation methodologies specific to stationary sources, such as fume hoods. For preparation of the calculations, the emission factors and the equation described in the AP-42 EPA- Environmental Protection Agency were adopted. The emission calculation methods used were: a) Direct measurement (through the inventory of air emissions); and b) Emissions estimate (using the emission rate estimate calculated from the appropriate emission factor). The study was carried out in detail, based on the inventory and model of atmospheric emission of fixed sources applied at the Chemistry and Environment Center (CQMA). It should be noted that online monitoring of air quality on campus is carried out at a fixed station, IPEN CETESB partnership, at CETESB Cid station. University - IPEN - USP. The study has made it possible to establish, in an effective way, the Atmospheric Emission Monitoring and Control Program (PMEA - IPEN), which could serve as a model for other Research, Development and Innovation institutions. The final product was an inventory of atmospheric emissions from fixed sources of the institution, the emission rate of pollutants, as well as the concentration of pollutants emitted. The estimation of the emissions did not exceed the limits established in the national legislation and state level.

A gestão dos projetos de Pesquisa, Desenvolvimento e Inovação (PD&I) tem sido objeto de preocupação das organizações em virtude da necessidade de compatibilizar objetivos estratégicos e recursos, assim como assegurar a ênfase no desenvolvimento de projetos prioritários, em virtude das crescentes demandas da sociedade. A literatura sobre gestão de projetos apresenta, de forma recorrente, além da importância da figura do líder no desempenho dos projetos como um dos principais agentes condicionantes para o alcance dos resultados, a necessidade constante de aprimoramento da capacidade de atuação desses atores. O aprimoramento da qualificação de profissionais, campo da gestão de programas de Treinamento, Desenvolvimento e Educação (TD&E), tem na etapa de Avaliação de Necessidades de Treinamento (ANT) o processo essencial para a identificação e a priorização de esforços e investimentos realizados na formação de pessoas. Apesar de sua importância, a ANT ainda é pouco desenvolvida nas organizações e possui carência de pesquisas empíricas. Nesse sentido, esta pesquisa objetivou investigar as lacunas de competências de líderes de projeto, com o intuito de conhecer a predição das variáveis características da clientela (sociodemográficas e funcionais) sobre a necessidade de treinamento, no contexto de uma instituição de PD&I. Procurou contribuir, desta forma, com elementos no campo da gestão dos projetos, com o avanço da ANT ao conduzir o processo de investigação para avaliar as necessidades de treinamento dos líderes de projeto, fornecer subsídios para a instituição-alvo, no intuito de propiciar informações para o planejamento e desenvolvimento de programa de treinamento e capacitação mais efetivo, voltado à clientela-alvo da pesquisa. Foram traçados cinco objetivos específicos: construir o instrumento de Competências de Líderes de Projeto (CompLP); verificar evidências de validade do instrumento; identificar as lacunas de competências dos líderes de projeto da Embrapa; conhecer o perfil da clientela; identificar as variáveis que influenciam a aquisição de conhecimentos, habilidades e atitudes - CHAs. A partir da identificação das competências características do líder de projeto, e da validação do instrumento, obteve-se um questionário com 25 itens. Obtidos bons índices psicométricos de validação do instrumento, a pesquisa foi aplicada na Embrapa, e contou com uma amostra de 300 indivíduos. Os índices de prioridade geral (IPG) de treinamento apresentaram valores baixos (menores que 13,8) para as 25 competências que integram o instrumento. De acordo com a auto percepção da amostra, não há necessidade de treinamento de ordem superior, no entanto com elevada divergência de opinião entre os respondentes. A partir das análises do modelo de predição com as oito competências identificadas para desenvolvimento (IPG - 10,3 a 10,86), concluiu-se que a área de atuação dos líderes de projeto na Empresa explica a necessidade de treinamento nas competências em geral, e as variáveis que mais significativamente contribuem para o modelo de predição (R2= 7%) são idade, cargo, tempo de trabalho e tempo de experiência como líder de projeto. O objetivo geral e os objetivos específicos do estudo foram alcançados. Ao final, limitações do estudo são discutidas / The management of research, development and innovation projects has been a concern of organizations due to the need to reconcile strategic objectives and resources, as well as to ensure the emphasis in the development of priority projects, in order to assure the growing demands of society. The literature on project management presents, in a recurrent way, besides the importance of the figure of the leader in the performance of projects, as one of the main conditioning agents for the achievement of results, the constant need to improve the capacity of these actors to act. The improvement of the qualification of professionals, field of program management of training, has in the training needs analysis - TNA stage the essential process for the identification and prioritization of efforts and investments made in the training of workers. Despite its importance, the TNA is still underdeveloped in organizations and lacks empirical research. In this sense, this research aimed to investigate the skills gaps of project leaders with the purpose of knowing the prediction of the characteristic variables of the clientele (sociodemographic and functional characteristics) about the need for training, in the context of a research, development and innovation institution. It sought to contribute,with elements in the field of research project management, with TNA advancing in conducting the research process to evaluate the training needs of project leaders, to provide subsidies to the target institution in order to plann and develop effectives training programes, aimed at the target clientele of the research. Five specific objectives were outlined: build the Project Leadership Competency tool (CompLP); check evidence of validity of the CompLP instrument; identify the skills gaps of Embrapa project leaders; know the profile of the clientele; identify the variables that influence the acquisition of CHAs. Based on the identification of competencies characteristic of the project leader, and the validation phases of the instrument, a questionnaire with 25 items was obtained. After obtaining good psychometric indexes of instrument validation, the research was applied at Embrapa, and had a sample of 300 individuals. The general priority-training index (GPI) presented low values (less than 13.8) for the 25 competences that make up the instrument. Thus, according to the self-perception of the sample, there are no higher-order training needs, however with a high divergence of opinion among the respondents. From the analysis of the prediction model with the eight competencies identified for development (IPG - 10.3 to 10.86), it was concluded that the area of performance of the project leaders in the institution explains the need for training in skills in general, and the variables that most significantly contribute to the prediction model (R2 = 7%) are age, position, working time, and time of experience as a project leader. The overall objective and the specific objectives of the study were achieved. At the end, study issues are discussed

Devido ao compromisso com a melhoria do meio ambiente, aliado às crescentes exigências dos órgãos ambientais, e a necessidade de identificar a contribuição de cada atividade/processo desenvolvido em institutos de pesquisas, quanto ao impacto destes à qualidade do ar, este trabalho teve a finalidade de desenvolver um modelo de inventário e aplicar uma metodologia de cálculo, que permita estimar a emissão de poluentes atmosféricos, decorrentes das atividades dos centros de pesquisa e desenvolvimento do Instituto de Pesquisas Energéticas e Nucleares (IPEN/CNEN-SP). O estudo foi motivado pela ausência de metodologias de cálculo de emissões atmosféricas específicas para fontes fixas como capelas químicas de exaustão e da necessidade em atender as condicionantes estabelecidas no licenciamento ambiental da instituição. Para a elaboração dos cálculos foram adotados os fatores de emissão e a equação descrita na AP-42 da EPA- Environmental Protection Agency. Foram utilizadas como abordagens de cálculo de emissões: a) Mensuração direta (por meio do inventário de emissões atmosféricas); e b) Estimativa de emissões (utilizando estimativa da taxa de emissão calculada a partir do fator de emissão apropriado). O estudo foi detalhadamente realizado tendo como base inicial o inventário e o modelo de estimativa de emissão atmosférica das fontes fixas aplicado no Centro de Química e Meio Ambiente (CQMA). Cabe ressaltar que o monitoramento online da qualidade do ar no campus é realizado em estação fixa, parceria IPEN CETESB, na estação CETESB Cid. Universitária IPEN - USP. O estudo possibilitou estabelecer, de forma efetiva, o Programa de Monitoramento e Controle de Emissões Atmosféricas (PMEA IPEN), podendo servir de modelo para outras instituições de Pesquisa, Desenvolvimento & Inovação. Como produto final obteve-se um inventário de emissões atmosféricas de fontes fixas da instituição, a taxa de emissão de poluentes, bem como a concentração de poluentes emitidos. A estimativa das emissões não ultrapassou os limites dispostos na legislação em âmbito nacional e estadual. / Atmospheric Emission Factors and Significance Analysis applied to the Air Quality Management in the IPEN / CNEN-SP Campus due to the commitment to improve the environment, combined with the increasing demands of environmental agencies, and the need to identify the contribution of each activity / process developed in research institutes, as well as the impact of these on the air quality, this work aims to develop an inventory model and apply a methodology of calculation for measuring the emission of atmospheric pollutants, arising from the activities of the research and development centers of the Nuclear and Energy Research Institute (IPEN / CNEN-SP). The study was motivated by the absence of atmospheric emission calculation methodologies specific to stationary sources, such as fume hoods. For preparation of the calculations, the emission factors and the equation described in the AP-42 EPA- Environmental Protection Agency were adopted. The emission calculation methods used were: a) Direct measurement (through the inventory of air emissions); and b) Emissions estimate (using the emission rate estimate calculated from the appropriate emission factor). The study was carried out in detail, based on the inventory and model of atmospheric emission of fixed sources applied at the Chemistry and Environment Center (CQMA). It should be noted that online monitoring of air quality on campus is carried out at a fixed station, IPEN CETESB partnership, at CETESB Cid station. University - IPEN - USP. The study has made it possible to establish, in an effective way, the Atmospheric Emission Monitoring and Control Program (PMEA - IPEN), which could serve as a model for other Research, Development and Innovation institutions. The final product was an inventory of atmospheric emissions from fixed sources of the institution, the emission rate of pollutants, as well as the concentration of pollutants emitted. The estimation of the emissions did not exceed the limits established in the national legislation and state level.

This cumulative dissertation is based on three distinct scientific papers which deal with various strategies of external knowledge sourcing. The first two papers investigate the impact of collaboration on innovation performance taking into consideration a portfolio of external partners (customers, suppliers and universities) at different stages (idea generation, R&D, design, testing and market launch) of the new product development (NPD) process. Both papers rely on representative data of German firms from a wide range of industries. It sticks out that performance effects of external collaborations are highly partner-specific. Moreover firms of different size and in different technological environments can reap the benefits of external collaborations at distinct stages of the NPD process. The third paper investigates the determinants of demand at marktes for technology (MfT). At MfT disembodied knowledge (i.e. especially patents and licences) is traded at a certain price. The paper uses data from 20 industries in 24 European countries and provides almost exclusive evidence for demand side factors that propel and contrain acquisitions at MfT.:I Acknowledgements II Tables III Figures IV Abbreviations 1. Introduction 1.1 Motivation and relevant strands of literature 1.2 Research questions and contribution of the dissertation 1.3 Abstracts of the research articles 1.3.1 Abstract chapter 2 1.3.2 Abstract chapter 3 1.3.3 Abstract chapter 4 1.4 Statement of co-authorship 2. Timing of external partnerships in low-tech and high-tech firms. When and with whom do collaborations pay off? 2.1 Introduction 2.2 Conceptual framework and hypothesis development 2.2.1 Customer collaboration 2.2.2 Supplier collaboration 2.2.3 University collaboration 2.3 Data and models 2.3.1 Database 2.3.2 Variables 2.3.3 Estimation model 2.4 Results 2.4.1 Descriptive statistics 2.4.2 Results from regression analysis 2.4.3 Robustness checks and extensions 2.5 Discussion and conclusion 2.5.1 General discussion 2.5.2 Managerial and policy implications 2.5.3 Limitations and concluding remarks References chapter 2 Appendices chapter 2 3. Alles F&E? Performanceeffekte phasenspezifischer externer Kooperation in KMU 3.1 Einleitung 3.2 Konzeptionelle Grundlagen 3.3 Theoretische Fundierung phasenspezifischer Effekte 3.3.1 Kooperation mit Kunden 3.3.2 Kooperation mit Lieferanten 3.3.3 Kooperation mit Universitäten 3.3.4 Zwischenfazit und Ableitung von Hypothesen 3.4 Daten und Operationalisierung 3.4.1 Datensatz 3.4.2 Abhängige Variable 3.4.3 Unabhängige Variablen 3.4.4 Kontrollvariablen 3.5 Empirische Strategie und Ergebnisse 3.5.1 Deskriptive Statistiken 3.5.2 Ergebnisse aus den Regressionsverfahren 3.5.3 Robustheitsprüfungen und Erweiterungen 3.6 Diskussion und Implikationen für Forschung und Praxis 3.6.1 Diskussion 3.6.2 Implikationen für die Praxis 3.6.3 Limitationen und zukünftige Forschungsfelder Literaturverzeichnis Kapitel 3 Anhang Kapitel 3 4. Markets for Technology in Europe – Mapping Demand and its Drivers 4.1 Introduction 4.2 Theoretical framework 4.2.1 The size of markets for technology 4.2.2 The nature of demand on markets for technology 4.3 Drivers of demand on markets for technology 4.3.1 Sectoral patterns of innovation 4.3.2 Technological leadership of industries 4.4 Data and Methods 4.4.1 Data 4.4.2 Variables 4.5 Results 4.5.1 Mapping markets for technology 4.5.2 Descriptive results 4.5.3 Regression results 4.5.4 Robustness checks 4.6 Discussion 4.7 Conclusion References chapter 4 5. Summary and concluding remarks 5.1 Contribution to empirical research 5.2 Limitations and future research directions 5.3 Implications for managers and policy makers 5.3.1 Implications for managers 5.3.2 Implications for policy makers Reference list Appendices / Die vorgelegte kumulative Dissertationsschrift umfasst drei unterschiedliche wissenschaftliche Aufsätze, welche sich mit unterschiedlichen Strategien der Beschaffung von unternehmensexternem Wissens befassen. Die beiden ersten Aufsätze untersuchen den Einfluss von Kooperationen mit verschiedenen externen Partnern (Kunden, Lieferanten und Universitäten) auf den Innovationserfolg von Unternehmen. Dazu wird die Kooperation mit den gewählten Partnergruppen in 5 Phasen des Neuproduktentwicklungsprozesses (NPD) (Ideenfindung, F&E, Design, Testen und Prüfen, Markteinführung) untersucht. Beide Aufsätze nutzen repräsentative Daten von deutschen Unternehmen, welche ein breites Spektrum an Branchen umfassen. Gemessene Performanceeffekte sind dabei hochgradig partnerspezifisch. Überdies profitieren Unternehmen je nach eigener Größe und technologischem Umfeld in unterschiedlichen Phasen des NPD-Prozesses von externen Kooperationen. Der dritte Aufsatz untersucht Determinanten der Nachfrage auf sogenannten Märkten für Technologie (MfT). Auf MfT wird unverkörpertes Wissen (insb. in Form von Patenten und Lizenzen) zu einem bestimmten Preis gehandelt. Die Studie beruht auf Daten aus 20 Branchen in 24 europäischen Ländern und liefert nahezu exklusive Evidenzen dafür, welche Faktoren die Nachfrage nach unverkörperter Technologie treiben und beschränken.:I Acknowledgements II Tables III Figures IV Abbreviations 1. Introduction 1.1 Motivation and relevant strands of literature 1.2 Research questions and contribution of the dissertation 1.3 Abstracts of the research articles 1.3.1 Abstract chapter 2 1.3.2 Abstract chapter 3 1.3.3 Abstract chapter 4 1.4 Statement of co-authorship 2. Timing of external partnerships in low-tech and high-tech firms. When and with whom do collaborations pay off? 2.1 Introduction 2.2 Conceptual framework and hypothesis development 2.2.1 Customer collaboration 2.2.2 Supplier collaboration 2.2.3 University collaboration 2.3 Data and models 2.3.1 Database 2.3.2 Variables 2.3.3 Estimation model 2.4 Results 2.4.1 Descriptive statistics 2.4.2 Results from regression analysis 2.4.3 Robustness checks and extensions 2.5 Discussion and conclusion 2.5.1 General discussion 2.5.2 Managerial and policy implications 2.5.3 Limitations and concluding remarks References chapter 2 Appendices chapter 2 3. Alles F&E? Performanceeffekte phasenspezifischer externer Kooperation in KMU 3.1 Einleitung 3.2 Konzeptionelle Grundlagen 3.3 Theoretische Fundierung phasenspezifischer Effekte 3.3.1 Kooperation mit Kunden 3.3.2 Kooperation mit Lieferanten 3.3.3 Kooperation mit Universitäten 3.3.4 Zwischenfazit und Ableitung von Hypothesen 3.4 Daten und Operationalisierung 3.4.1 Datensatz 3.4.2 Abhängige Variable 3.4.3 Unabhängige Variablen 3.4.4 Kontrollvariablen 3.5 Empirische Strategie und Ergebnisse 3.5.1 Deskriptive Statistiken 3.5.2 Ergebnisse aus den Regressionsverfahren 3.5.3 Robustheitsprüfungen und Erweiterungen 3.6 Diskussion und Implikationen für Forschung und Praxis 3.6.1 Diskussion 3.6.2 Implikationen für die Praxis 3.6.3 Limitationen und zukünftige Forschungsfelder Literaturverzeichnis Kapitel 3 Anhang Kapitel 3 4. Markets for Technology in Europe – Mapping Demand and its Drivers 4.1 Introduction 4.2 Theoretical framework 4.2.1 The size of markets for technology 4.2.2 The nature of demand on markets for technology 4.3 Drivers of demand on markets for technology 4.3.1 Sectoral patterns of innovation 4.3.2 Technological leadership of industries 4.4 Data and Methods 4.4.1 Data 4.4.2 Variables 4.5 Results 4.5.1 Mapping markets for technology 4.5.2 Descriptive results 4.5.3 Regression results 4.5.4 Robustness checks 4.6 Discussion 4.7 Conclusion References chapter 4 5. Summary and concluding remarks 5.1 Contribution to empirical research 5.2 Limitations and future research directions 5.3 Implications for managers and policy makers 5.3.1 Implications for managers 5.3.2 Implications for policy makers Reference list Appendices

This thesis is composed of three distinct but related essays. The first essay studies the role of the size of the economy in mitigating the impact of public sector corruption on economic development. The analysis is based on a dynamic general equilibrium model in which growth occurs endogenously through the invention and manufacture of new intermediate goods that are used in the production of output. Potential innovators decide to enter the market considering the fraction of future profits that may be lost to corruption. We find that depending on the number of times bribes are demanded, the size of the economy may be an important factor in determining the effects of corruption on innovation and economic growth. The second essay presents an occupational choice model in which a household can choose either formal or informal entrepreneurship or at the subsistence livelihood. Credit market constraints and initial wealth conditions (bequest) determine an agent's occupational choice. Corruption arises when bureaucrats exchange investment permits for bribes. Corruption worsens credit market constraints. Equilibrium with corruption is characterised by an increase (decrease) in informal (formal) entrepreneurship and a decrease in formal entrepreneurship wealth. Since corruption-induced credit constrained households choose informal entrepreneurship as opposed to subsistence livelihood income in the formal sector, the informal economy is shown to mitigate the extent of income inequality. The third essay explains the role of bureaucratic corruption in undermining public service delivery, public finance, and economic development through incentivising tax evasion. The analysis is based on a dynamic general equilibrium model in which a taxable household observes the quality of public services and decides whether or not to fulfil his tax obligation. Bureaucratic corruption compromises the quality of public services such that a taxable household develops incentives to evade tax payment. We show that corruption-induced tax evasion increases the likelihood of a budget deficit, renders tax payable increase counter-productive, and aggravates the negative effect of bureaucratic corruption on economic development.

Made available in DSpace on 2016-08-10T10:47:39Z (GMT). No. of bitstreams: 1 EDISON MIGUEL RODRIGUES.pdf: 2154782 bytes, checksum: 638bda53df73b73ff0df1db7236c596e (MD5) Previous issue date: 2015-12-16 / The Dissertation is part of the research area "Socio-Economic Relations" in their "ethical and legal aspects" of the Postgraduate Program in Law, International Relations and Development at the Catholic University of Goiás and from the human dignity perspective, analyzes the externalities - social cost of the pharmaceutical industrial activity in it´s exercise of economic freedom. It starts with the assumption that the history of ideas through its different stages culminated in the emptying of transcendent values, leaving just the market related ones. The lack of values, coupled with the economic and demographic scenario, causes externalities such as increasing the price of drugs, reducing the quality of products and the precariousness of meeting the needs of the elderly population. It is premised, however, that industrial activity is necessary to ensure innovation and development of new medicines, which justifies state interference in the market, to ensure the public interest. State intervention in the market would be guided by human dignity as the foundation of the Democratic State of Brazil. It happens that, as a concept under construction, human dignity lacks objectivity. Based on this, Barroso proposes the following elements of human dignity: the intrinsic value of individual, autonomy and community value. From this, explores some externalities relative to the price and quality of drugs in the world, in Brazil and in regional perspective (State of Goiás) caused by pharmaceutical corporate decisions taken on the full enjoyment of economic freedom. It is concluded that to address externalities and the needs of the elderly population without compromising own industrial activity (unintended consequence) the state should intervene in the market through public policies, especially in the Research, Development and Innovation (R&D). The methodology used to demonstrate this was the literature on the subject and its correlation with the data collected on price and quality of drugs. It uses the deductive-comparative methodology based on historical and ethical analysis to analyze the data collected. Cases or examples chosen for analysis were taken from the media in general, official publications, academic papers, internet and others, and serve the purpose of exposing the required state intervention in the market on behalf of human dignity, especially in Research, Development and Innovation (R&D). / A Dissertação insere-se na linha de pesquisa Relações Socioeconômicas em seus aspectos éticos e jurídicos , do Programa de Pós-Graduação em Direito, Relações Internacionais e Desenvolvimento da Pontifícia Universidade Católica de Goiás e analisa, a partir da dignidade humana, as externalidades - custo social - da atividade industrial farmacêutica no exercício de sua liberdade econômica. Parte-se da hipótese de que a história das ideias por meio dos seus diferentes momentos culminou no esvaziamento de valores transcendentes, restando os mercadológicos. O esvaziamento de valores, aliado ao cenário econômico e demográfico, provoca externalidades como o aumento do preço dos medicamentos, a redução da qualidade dos produtos e a precariedade do atendimento das necessidades da população idosa. Tem como premissa, porém, que a atividade industrial é necessária para garantir a inovação e desenvolvimento de medicamentos novos, o que justifica a interferência do Estado no mercado para garantir o interesse público. A intervenção do Estado no mercado seria pautada pela dignidade humana enquanto fundamento do Estado Democrático de Direito Brasileiro. Ocorre que, como um conceito em construção, a dignidade humana carece de objetivação. Barroso propõe que seriam elementos da dignidade humana: o valor intrínseco do indivíduo, sua autonomia e o valor comunitário. A partir disso, exploram-se algumas externalidades em relação ao preço e qualidade dos medicamentos na perspectiva mundial, brasileira e regional (Estado de Goiás) causadas por tomadas de decisões corporativas farmacêuticas no exercício pleno da liberdade econômica. Conclui-se que para endereçar as externalidades e as necessidades da população idosa, sem comprometer a própria atividade industrial (consequência indesejada) o Estado deve interferir no mercado por meio de Políticas Públicas, principalmente na área de Pesquisa, Desenvolvimento e Inovação (PDI). A metodologia utilizada para demonstrar isso foi a pesquisa bibliográfica acerca do tema e sua correlação com os dados levantados sobre preço e qualidade dos medicamentos. Utiliza-se a metodologia dedutiva-comparativa fundamentada em análises históricas e éticas para analisar os dados levantados. Os casos ou exemplos escolhidos para análise foram retirados da mídia em geral, de publicações oficiais, de trabalhos acadêmicos, internet e outros, e servem ao propósito de expor a necessária intervenção do Estado no mercado em nome da dignidade humana principalmente na área de Pesquisa, Desenvolvimento e Inovação (PDI).

Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2016-05-02T12:17:36Z No. of bitstreams: 1 Sigrid Kersting Chaves_.pdf: 939460 bytes, checksum: 1ace253c6e09df744671de764b2da46a (MD5) / Made available in DSpace on 2016-05-02T12:17:36Z (GMT). No. of bitstreams: 1 Sigrid Kersting Chaves_.pdf: 939460 bytes, checksum: 1ace253c6e09df744671de764b2da46a (MD5) Previous issue date: 2016-02-26 / CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / PROSUP - Programa de Suporte à Pós-Gradução de Instituições de Ensino Particulares / A atividade de Pesquisa, Desenvolvimento e Inovação tem se mostrado indissociável da promoção ao desenvolvimento econômico das nações e da competitividade das empresas sobre suas concorrentes. É neste contexto que se inserem políticas públicas de inovação, dentre elas, os incentivos fiscais concedidos pelo poder público, cujo interesse se justifica pela influência da inovação no crescimento da economia. No ano em que a Lei 11.196 de 2005 (Lei do Bem) completa uma década de benefícios fiscais a empresas inovadoras, este trabalho busca inferir a efetividade deste instrumento sobre a rentabilidade de empresas de capital aberto incentivadas, de 2006 a 2012. A amostra é composta por 173 empresas de capital aberto, sendo elas participantes e não participantes da Lei do Bem, de 18 setores, constituindo 1.117 observações. Controlando por diversas características das empresas, buscou-se mensurar o efeito da Lei do Bem sobre o Return on Assets (ROA) das empresas. Tanto o método Pool de OLS quanto o método de Diferenças em Diferenças indicaram uma relação positiva e estatisticamente significativa (1%) entre a Lei do Bem e o ROA. Os resultados do método de Diferenças em Diferenças apontaram que participar da Lei do Bem tende a aumentar o ROA das empresas em 1,65 p.p. em média, sugerindo que este é um mecanismo governamental que provoca resultados positivos no desempenho econômico das empresas. Assim, o estudo contribui para apresentar qual foi a influência da Lei do Bem sobre o ROA das companhias de capital aberto desde a criação deste incentivo fiscal. / The Research, Development and Innovation activity has proven inseparable from the economic development of nations and the competitiveness of enterprises. In this context, innovation public policies are often implemented by governments, like tax incentives, whose interest is justified by the influence of innovation on economic growth indicators. In 2005, the Law 11.196 (Lei do Bem) completes a decade of tax benefits to innovative companies in Brazil. This study aims to answer whether this instrument actually affects the economic performance of companies, inferring whether the “Lei do Bem” affected the profitability of targeted publicly traded companies from 2006 to 2012. The sample consists of 173 listed companies, participants or non-participants of the Lei do Bem, from 18 sectors, resulting in 1.117 observations. Controlling for observables, the goal was to measure the impact of “Lei o Bem” over companies’ Return on Assets (ROA). Both the Pool of OLS method and the Differences in Differences method revealed that the “Lei do Bem” had a positive and statistically significant (1%) impact on companie´s ROA. Results indicate that benefits from the “Lei do Bem” are to increase the companies’ ROA by 1.65 p.p. on average, suggesting that this is a mechanism leading to positive results in the economic performance of companies. Thus, the study helps to portrait the influence of the tax incentives of Lei do Bem in the ROA of public companies.

Made available in DSpace on 2014-12-17T14:09:17Z (GMT). No. of bitstreams: 1 DayseMOS_TESE.pdf: 4185831 bytes, checksum: 7ffe8ba649c7a5670d11523f5cc43976 (MD5) Previous issue date: 2014-01-31 / Organizations are seeking new ideas, tools and methods aiming to improve management process and performance. On the other hand, system performance measurement needs to portray organizational changes and provide managers with a set of true and more appropriate information for the decision-making process. This work aims to propose a performance measurement system in the academic field regarding Research, Development and Innovation (RDI) in the oil and gas industry. The research performed a bibliographic review in a descriptive exploratory manner. A field research was conducted with an expert focus group in order to gather new indicators. As for the validation of these indicators, a survey with experienced professional was also realized. The research surveyed four segments in and outside of the Federal University of Rio Grande do Norte-Brazil such as oil and gas project coordinators, staff at Academic Planning Offices, FUNPEC employees as well as coordinators from Petrobr?s. The performance measuring system created from this study features three interrelated performance indicators pointed out as: process indicators, outcome indicators and global indicators. The proposal includes performance indicators that seek to establish more appropriate strategies for effective institution management. It might help policy making of university-industry interaction policies / Cada vez mais as organiza??es est?o ? procura de novas id?ias, novas ferramentas e novos m?todos que as ap?iem no aprimoramento do seu processo de gest?o e assim, melhorar seu desempenho. Por conseguinte, os sistemas de medi??o de desempenho precisam retratar as mudan?as nas organiza??es proporcionando aos seus gestores um conjunto de informa??es verdadeiras e mais adequadas ? tomada de decis?o. O objetivo deste trabalho ? propor um sistema de medi??o de desempenho para os projetos de PD&I no setor de petr?leo e g?s natural para universidades. A pesquisa foi realizada utilizando-se dos seguintes procedimentos: uma revis?o bibliogr?fica com um car?ter explorat?rio-descritivo, acompanhada da pesquisa de campo, a realiza??o de focus group com especialistas para o levantamento de novos indicadores e um survey com profissionais experientes envolvidos na execu??o de projetos dessa natureza, com a finalidade de valida??o dos indicadores. Foram pesquisados quatro segmentos por meio de coordenadores de projetos de petr?leo e g?s natural da UFRN, funcion?rios da Pr?-Reitoria de Planejamento, funcion?rios da FUNPEC e coordenadores da Petrobras. O sistema de medi??o de desempenho gerado a partir deste estudo apresenta em sua estrutura tr?s grupos de indicadores de desempenho inter-relacionados: indicadores de processo, indicadores de resultado e indicadores globais. A proposta inclui indicadores de desempenho que procuram estabelecer uma estrat?gia mais adequada para uma gest?o eficaz das institui??es e pode contribuir para auxiliar as pol?ticas de intera??o universidade-empresa

El presente trabajo de suficiencia profesional que lleva el título de “Impacto tributario y contable de la Ley N.º 30309, que promueve la Investigación científica y Desarrollo tecnológico e innovación tecnológica, en las empresas del sector farmacéutico en Lima Metropolitana durante el año 2016 al 2019” nace con el propósito de evaluar el impacto tributario y financiero de la Ley N.º 30309 en el sector farmacéutico entre los años 2016-2019. Se eligió esta ley por el alto impacto que tienen la investigación, desarrollo e innovación en el crecimiento de un país; también, se eligió el sector farmacéutico por la gran relevancia que obtuvo por causa de la pandemia COVID-19. Esta evaluación empieza por un análisis de las normas tributarias y contables, y por un estudio de legislación comparada. Asimismo, se realizó encuestas a profesionales de empresas farmacéuticas, entrevistas a especialistas y un caso práctico de los efectos de la Ley con la finalidad de mostrar los alcances del incentivo y sus principales implicancias contables y tributarias en una empresa farmacéutica. Resultado de nuestra investigación se ha evidenciado que la Ley N.° 30309 respecto a la NIC 38 presenta discrepancia en su tratamiento contable y tributario lo que ocasiona el uso de la NIC 12 para reflejar de manera correcta el impuesto a las ganancias en el tiempo. Por otro lado, se ahonda en el estudio de la ley y la búsqueda de una mayor inversión en actividades de Investigación, desarrollo e innovación. Por ejemplo, nuestra recomendación es la incorporación del “Patent Box” que es un incentivo usado en países como Irlanda, Francia y España. / The present work of professional sufficiency that bears the title of "Tax and accounting impact of Law N.º 30309, which promotes scientific research and technological development and technological innovation, in companies of the pharmaceutical sector in Metropolitan Lima during 2016 at 2019” was born with the purpose of evaluating the tax and financial impact of Law N.º 30309 in the pharmaceutical sector between the years 2016-2019. This law was chosen because of the high impact that research, development and innovation have on the growth of a country. Also, the pharmaceutical sector was chosen due to the great relevance it obtained because of the COVID-19 pandemic. This evaluation begins with an analysis of tax and accounting standards, as well as a study of comparative legislation. Likewise, surveys were carried out with professionals of pharmaceutical companies, interviews with specialists, and a practical case of the effects of the Law in order to demonstrate the scope of the incentive and its different accounting and tax implications in a pharmaceutical company. The result of our investigation has shown that Law No. 30309 with respect to IAS 38 presents a discrepancy in its accounting and tax treatment, which causes the use of IAS 12 to correctly reflect income tax over time. On the other hand, it delves into the study of the law and the search for greater investment in Research, development and innovation activities. For example, our recommendation is the incorporation of the "Patent Box" which is an incentive used in countries such as Ireland, France and Spain. / Tesis

Es besteht weitgehender Konsens darüber, dass Designer mit anderen Beteiligten gemeinsam bereits in frühe Phasen von Innovations- und Entwicklungsprozessen eingebunden werden müssen. Unterschiedliche Ausbildungsformen, Begriffe, Methoden und Fachkulturen von Designern und den traditionell in Technologieentwicklung involvierten Ingenieuren und Naturwissenschaftlern erschweren oder verhindern in der Praxis oftmals eine effektive Zusammenarbeit. Dieses Buch widmet sich in diesem Kontext dem bislang nur unzureichend gelösten Problem der Akquise des für den Designentwurf relevanten Wissens aus dem individuell verfügbaren Repertoire: Während diese bei Experten weitgehend intuitiv abläuft ist, stellt sie insbesondere für ingenieurwissenschaftlich vorgebildete Designnovizen ohne spezifische methodische Unterstützung ein Problem dar. Um geeignete Methoden auswählen und entwickeln zu können, wird in einem umfangreichen theoretischen Teil untersucht, wie dieses individuelle Designwissen charakterisiert ist. Auf Grundlage einer umfassenden Definition von Designwissen werden potenziell geeignete Methoden zur Unterstützung dessen Akquise dargestellt und bewertet. Reflexive Methoden auf der Basis generischer Fragelisten sowie narrative Methoden auf Basis von Nutzer-Archetypen (Personas) und normativen Szenarien bilden dabei den Schwerpunkt. Der empirische Teil umfasst vier Untersuchungen. Der tatsächliche Effekt von spezifischen reflexiven und narrativen Methoden bei der individuellen Wissensakquise wird in drei Studien mit experimentellem Charakter nachgewiesen und diskutiert. Eine vergleichende explorative Feldstudie zum Einsatz von Methoden in der beruflichen Praxis von Designern und Konstrukteuren ergänzt die Erkenntnisse und hilft, diese in einen breiteren Kontext einzuordnen.:0 VORWORT v 0.1 Danksagung v 0.2 Anmerkungen zu Form und Sprache vii 0.3 Einordnung der Arbeit in den Designforschungskontext viii 1 EINFÜHRUNG 1 1.1 Wissenschaftliche Problemlage 1 1.2 Methodisches Vorgehen 7 2 THEORETISCHE GRUNDLAGEN 9 2.1 Entwerfen 9 2.1.1 Neues Schaffen 9 2.1.2 Entwurfsdisziplinen 10 2.1.3 Innovation 21 2.1.4 Kreativität 27 2.2 Entwurfsaufgaben als Probleme 33 2.2.1 Entwurfsaufgaben als schwach strukturierte Probleme 34 2.2.2 Entwurfsaufgaben als bösartige Probleme 37 2.2.3 Entwurfsaufgaben als komplexe Probleme 39 2.2.4 Entwurfsaufgaben als wissensreiche Probleme 41 2.2.5 Entwurfsprobleme als Kategorie 43 2.2.6 Zusammenfassung 45 2.3 Entwurfsprozesse 47 2.3.1 Entwerfen als menschliches Problemlösen 47 2.3.2 Entwerfen als reflexive Konversation 53 2.3.3 Entwerfen als psychisch regulierte Tätigkeit 56 2.3.4 Vorgehensmodelle in den Disziplinen 68 2.3.5 Zusammenfassung 72 2.4 Entwurfswissen 74 2.4.1 Eingrenzung des Begriffs 74 2.4.2 Nicht-Wissen und Unsicherheit 80 2.4.3 Vor- und Erfahrungswissen 83 2.4.4 Fakten- und Episodisches Wissen, Sach- und Handlungswissen 86 2.4.5 Soziokulturelles und Alltagswissen 89 2.4.6 Implizites und explizites Wissen 92 2.4.7 Objektives, subjektives, rationales und emotionales Wissen 100 2.4.8 Zusammenfassende Definition 103 2.5 Methoden zur Wissensakquise 108 2.5.1 Markt- und Zielgruppenanalysen 109 2.5.2 Anforderungslisten 113 2.5.3 Brainstorming und Derivate 117 2.5.4 Assoziation und Analogiebildung 119 2.5.5 Entwurfszeichnen und Entwurfshandeln 122 2.5.6 Fragenbasierte Selbstreflexion 124 2.5.7 Narration 126 2.5.8 Persona 129 2.5.9 Szenario 135 2.5.10 Methodenakzeptanz in der Praxis 143 2.6 Zusammenfassung und Auswahl geeigneter Methoden 147 3 EMPIRISCHE UNTERSUCHUNGEN 151 3.1 Methodeneinsatz in frühen Entwurfsphasen in der Praxis von Designern und Konstrukteuren 154 3.1.1 Problem und Fragestellungen 154 3.1.2 Aufbau und Durchführung der Untersuchung 157 3.1.3 Ergebnisse der Untersuchung 160 3.1.4 Interpretation und Diskussion 176 3.2 Unterstützung der Anforderungsermittlung durch fragenbasierte Selbstreflexion 180 3.2.1 Problem und Fragestellungen 180 3.2.2 Aufbau und Durchführung der Untersuchung 183 3.2.3 Ergebnisse der Untersuchung 184 3.2.4 Diskussion und Interpretation 186 3.3 Unterstützung der Akquise von Designwissen durch narrative Methoden 189 3.3.1 Problem und Fragestellungen 189 3.3.2 Aufbau und Durchführung der Untersuchung 192 3.3.3 Ergebnisse der Untersuchung 197 3.3.4 Interpretation und Diskussion der Ergebnisse 205 3.4 Unterstützung der Akquise von Designwissen durch fragenbasierte Selbstreflexion 211 3.4.1 Problem und Fragestellungen 211 3.4.2 Aufbau und Durchführung der Untersuchung 212 3.4.3 Ergebnisse der Untersuchung 216 3.4.4 Interpretation und Diskussion der Ergebnisse 227 4 ZUSAMMENFASSUNG 233 5 AUSBLICK 243 6 VERZEICHNISSE 247 6.1 Literaturverzeichnis 247 6.2 Abbildungsverzeichnis 282 6.3 Tabellenverzeichnis 285 6.4 Abkürzungs- und Symbolverzeichnis 287 7 ANHANG 289