Dans la littérature, plusieurs études et enquêtesont été menées dans le but d’identifier les besoinsinformationnels des investisseurs. Ces travauxconcluent à l’émergence d’informations de nature nonfinancière, relatives aux actifs immatériels détenus parles entreprises. Parmi ces actifs immatériels figurentles activités de R&D.A partir d’un échantillon d’entreprises quicomposaient l’indice SBF250 en 2005 et 2006, nousnous sommes posé la question de l’utilité desinformations non financières divulguées dans ledomaine de la R&D. En d’autres termes, est-Ce que ladivulgation de ces informations permet auxinvestisseurs d’évaluer les projets de R&D?Ce qui renvoi à l’étude d’associations entre cesinformations non financières et les valeurs de marché(prix et rendements des actions). Les résultats obtenusmontrent que les informations non financières sur laR&D sont associées négativement et de façonsignificative avec les valeurs de marché. / Among published writings, several studies and researches were carried out in order to determine the investors’ information needs. These works concluded to the emergence of non-Financial information relating to companies’ intangible assets. R&D activities are ones of those. Using the SBF250 index for years 2005 and 2006 as sample, we raised the question about the usefulness of non-Financial information disclosed within the framework of R&D. In other words, does communicating on this information enable investors to assess R&D projects?This question leads us to study the link (using the value relevance approach) between this nonfinancial information and market values (prices and returns). The results show that non-Financial information about R&D is unfavorably and meaningfully linked to market values

在主要的文獻中皆認為工業地域能帶來外部經濟，諸如: 廠商在工業地域中能受益於外部知識以及依賴外部知識的資源、仰賴外部知識的關係，而成為廠商創新的動能。 據此，我們以生物科技產業作為觀察對象，觀察工業地域廠商研發績效的研究。首先，將台灣劃分為北、中、南三個主要之工業地域，其次以「工業地域」、「產業群聚」、「地理鄰近性」以及「研發網絡」等四項外部性因素觀察在此區域下廠商之研發績效，第三，我們同時分析影響生物科技產業研發績效的內部因素，包括「研發部門」、「員工人數」、「研發人數」以及「研發支出」。 研究結果顯示，地理鄰近性有利於知識的分享，交互作用在廠商的學習與創新。而我們也發現，產業群聚對生物科技產業之研發績效是很重要的影響因素。除此之外，一般研究所實證的「員工人數」以及「研發人數」對廠商之研發績效有影響，在本研究也得到了一致性的證實，由此顯示豐沛的知識是生物科技產業的核心。最後，我們驗證低研發支出對生物科技產業的研發績效呈現負相關，以及生物科技產業之研發績效在劃分的三個工業地域表現中，無顯著之差異。 關鍵字：工業地域、研發績效 / The body literature tends to assume that industrial district can increase external economies. For example, all the competitiveness firms in a industrial district can get the benefit from external knowledge. Depending on exteral sources of knowledge and relationships will be the energy of innovation. Accordingly, our research examines the effect of industrial district on the R&D performance of biotechnology industry . In this study, first we demarcate three main industrial clustering districts in Taiwan. Second, we observe the R&D performance in the three main industrial clustering districts by four external factors which are industrial district, industry cluster, geographical proximity and R&D network.; and third we also analyze internal factors on the impact of performance of biotechnology industry, which are R&D department, number of employees, R&D personnel and R&D expense. Results show that geographical proximity facilitates knowledge sharing and interactive learning and innovation. Moreover, we find that industry cluster is an important factor of R&D performance of biotechnology industry. In addition, the general claim that number of employees and R&D personnel are helpful to firm’s R&D performance. In our research we find the same conclusion, that shows abounding knowledge is the core of the biotechnology industry. Finally, the empirical results indicate that low R&D expense is negatively related to R&D performance, and there is no different performance on Taiwan’s three main industrial clustering districts. Keywords:Industrial district, R&D performance

<p> </p><p>This study concerns the implications of the discretion in the cut-off point in the accounting method for research and development. Our research problem targets the issues to reduce the existing research gap:</p><ul><li>- "Does the choice of accounting method for research and development matter when a creditor evaluates a company for a credit granting decision?"</li><li>- "How does the accounting method for research and development matter in a credit granting decision?"</li></ul><p>Our study aims to answer these questions by investigating and analyzing the credit granting assessment and by interviewing creditors at the major banks in Sweden. Fictitious case scenarios provide in-depth information about how the accounting methods matter for a credit granting decision.</p><p>We develop this study by gathering existing material regarding accounting standards, the accounting method and the credit granting assessment. Previous studies about credit granting and the accounting methods supplement the theoretical material.</p><p>The approach to this study is a hermeneutic approach that tries to grasp the entire picture of the respondents' opinion about the accounting methods. To gain detailed and extensive information from the respondents, we use a qualitative research with semi-structured interviews. The research sample consists of experienced creditors at the largest banks in Sweden. This is to ensure relevant and informative answers on our questions. We utilise the four case scenarios to encourage the respondents to elaborate upon the accounting methods for R&D. This provides detailed knowledge about how the accounting methods matter for a credit granting decision.</p><p>The respondent states that abnormal values in the R&D account are suspicious and that investigation and adjustments of these values occurs if necessary. From this summarised statement, we draw the conclusion that the accounting methods for R&D matter in a credit granting decision. However, we also establish that other factors are more influential on the decision. Furthermore, we find that the creditors examine the content of the R&D account because the methods and its content have different impact on the financial statements. The expense method indicates a negative impact on the credit granting decision if the company cannot carry the costs, while the recognition method gives an appearance of stronger financial statements. However, the recognition method also gives rise to suspicions if the company relies on previous achievements. We conclude that depending on the amount of R&D both methods can be perceived as an advantage and a disadvantage for a credit granting decision, however, our main finding suggests that a revaluation of the abnormal values in the R&D account occurs.</p><p>From the support of our findings, we believe that our research has accomplished the objective of the study and we therefore believe that we have contributed to the existing knowledge in the subject.</p><p> </p>

<p>Over the last few decades, the industrialized world in general and the automobile industry in particular was hit by immense changes which strongly influence the management of R&D. Trends such as globalization and sharp competition on worldwide open markets, increasing product complexity in order to meet the customers’ desires for more variety and individualization, technology fusion and cross industry innovations, high level of technological and competitive uncertainty, increasing pressure to reduce R&D budgets, and shorter time to market and reduced innovation cycles in consequence of rising competition, force companies to source external knowledge and to bring in and exploit outside-in innovations instead of reinventing them their selves. In the same way, the Open Innovation concept highlights the need for organizations to open up their innovation processes. As a consequence, many R&D organizations are being transformed in order to meet the upcoming challenges and established technological listening posts to source external knowledge in centers of technological excellence and innovation.</p><p>This study focus on the knowledge acquisition, transformation and transfer from innovation cluster to central R&D, and examines the roles and typologies of technological gatekeepers. Based on a sound literature review and in-depth qualitative study of the case company BMW, this thesis explores how technological listening posts can take the mediating role of technology gatekeepers and how different mechanisms and typologies for gatekeeping can be deployed for optimal transformation and transfer of external knowledge into internal innovation.</p>

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Förflyttning av fabriksarbeten till låglöneländer har varit en vanligt förekommande diskussion den senaste tiden. Idag kan vi se denna trend utvecklas ytterligare till förflyttning av affärsprocesser. En av dessa processer som varit omdiskuterad på senare tid är Forskning och Utveckling, FoU. Trots att FoU bland annat innefattar kunskap och kompetens och det faktum att Sverige är känt för att vara ett land med hög kompetens och framgångsrika högteknologiska företag tycks en stor oro kring risken för utflyttning av högkvalitativa arbeten till låglöneländer förekomma. Genom en kvalitativ studie med en reflexiv metodologi kombinerad med en abduktiv metod har frågan vad FoU-trenden innebär och vilka, från svenska företags perspektiv gällande kompetens och kunskap, hot och möjligheter som finns i denna trend besvarats. Från de tre olika synvinklarna; respondenter arbetandes utanför företag, respondenter arbetandes i företag och respondenter arbetandes nära företag, samlade vi information om det aktuella ämnet och fann sex områden från vilka användbar information kunde användas för att besvara studiens syfte; offshore-trenden, internationalisering av FoU, kostnad kontra kvalitet, kompetens/kunskap, nätverk samt möjligheter respektive hot. Det finns ingen säkerställd information kring internationaliseringens proportioner men en tendens till förflyttning av företag kan fortfarande urskiljas. Detta leder dock även till ett ökat antal utlandsägda företag i Sverige, vilket kan resultera i en bredare och djupare kunskapsbas i landet. Svårigheterna att förflytta kunskap tycks vara ett problem och i takt med att låglöneländernas kompetens ökar kan det vara aktuellt att flytta delar av FoU-enheter. Det är därför av stor vikt att vara flexibel och föränderlig för att ha möjligheten att förbli konkurrenskraftig på den globala marknaden. Vidare spelar nätverk en viktig roll vad gäller global konkurrens eftersom dessa kan leda till ökade kunskaper och möjligheter. Jakten på minskade kostnader och ökad kompetens kommer förmodligen alltid vara ett faktum. Det viktigaste under dagens globala förändringar och nya verklighet är dock att inte tolka förändringarna som hot utan som möjligheter. / The relocation of manufacturing professions in favour of low-wage countries have been a frequent discussion lately. Today we see the trend develop even further, towards relocation of business processes. One of these business processes that have been up for discussion in recent times is Research and Development, R&amp;D. Although R&amp;D is among others built on knowledge and compe-tence and Sweden are known for being a country with high competence and successful high technology companies, a huge worry appears to exist about the risk of loosing highly qualified positions to low-wage countries. By a qualitative study with a reflexive methodology way of thinking combined with an abductive method, we have answered the question what the R&amp;D offshore trend signifies and what, from a Swedish companies’ perspective, considering competence and knowledge, threats and opportunities there are in this trend. From the three different viewpoints; respondents working outside companies, respondents working inside companies, and respondents working close to companies we gained information about the subject in matter and distinguished six areas from were useful information could be gathered in order to fulfil the purpose of the study; the offshore trend, R&amp;D internationalization, cost versus quality, competence/knowledge, networks, and opportunities and threats. There is no ensured knowledge of the internationalization proportions but there is still a tendency to relocation of companies. However, this also lead to an increased number of foreign owned companies in Sweden, which may result in a wider and deeper knowledge base in the country. The difficulties in transferring knowledge seem to be an issue and while low-wage countries’ competence increases there might be in question to relocate part of R&amp;D units. It is therefore of huge importance to stay flexible and responsiveness to be able to stay competitive at the global market. Further net-works play an important role when competing globally since these may contribute to increased knowledge and better opportunities. The chase towards decreased costs and increased competence will always be a fact. However, the most important during today’s international changes and the new reality is to not interpret the changes as threats but as opportunities.

Syftet med denna magisteruppsats är att studera huruvida en hög tillgänglighet till FoU vid företag respektive universitet genererar exporttillväxt. Denna tankegång grundar sig i produktcykelteorin varför även denna uppsats är en analys i dess validi-tet. Företag i en region som har stor tillgång till kunskap och forskning bör även vara i en frontposition inom export. Denna tillgänglighet har grupperats i forskning vi universitet och högskolor eller forskning inom företag. Därtill kan även denna till-gänglighet indelas vid dess geografiska lokalisering. På grund av data som använts vid analysen och dess komplexitet är resultaten troliga-re en indikation än exakta. Tillgängligheten är tveklöst av vikt för exporttillväxten men de olika underavdelningarna skiljer sig från varandra. Företagsforskning tycks påverka exporttillväxten positivt oavsett lokalisering. Därtill följer resultaten teorin eftersom den externa tillgängligheten till företagsforskningen har en betydligt större inverkan än den externa. Tillgängligheten till universitetsforskning ger de mest anmärkningsvärda resultaten. Utan en statistisk säkerhet kan endast en tendens utrönas. Universitetsforskningen ter sig svårare för företag att absorbera oavsett om den utförs inom regionen eller ex-ternt. Relationen mellan företag och universitet kan antas vara av dubbel natur där de å ena sidan påverkar varandra positivt samtidigt som de konkurrerar om samma ut-rymme i en region. / The purpose of this master thesis is to study whether a high accessibility to R&amp;D performed by firms and universities respectively generate export growth. This sug-gestion is founded in the theory of the product cycle why this thesis also scrutinizes its validity. Firms in a region which have a high access to knowledge and research should have a front position within export. This access can be sub-divided into the unit of performance or with respect to the geographical location. Due to the data used in the analysis and its complexity, the final result is an indica-tion rather than precise. The accessibility is doubtlessly of major importance for the export growth but the subdivisions give different results. Research performed by firms seems to affect the export growth positively irrespective of the localisation. Also, the external accessibility to firm research has a larger impact on the export growth than if it is performed internally. The access to research performed by universities gives the most notable results. Without statistical significance a tendency can only be distinguished. The research performed by universities seems more difficult to absorb by firms irrespective of geographical location. The relation between firms and universities may be two folded where it is positive as well as competitive.

The purpose of this thesis is to analyze the effect of human capital in Swedish export. Human capital is here expressed as the number of employees in the private sector per municipality with university education of at least three years. Two regression models were tested with aggregated export value/municipality and export value per kilo/municipality as dependent variables. Human capital as well as the total accessibility to R&amp;D was assumed to have a positive impact on the Swedish export performance. During the last decades many economists have attached great importance to education, knowledge and investments in R&amp;D. Sweden is in general abundant in human capital and have also several world leading companies characterized by knowledge intensive production and export. According to the Product Life Cycle Theory, Sweden should focus on the first phase that requires high input of human capital and product competition to maintain the competitiveness in the international market. The results indicate as expected that the access to human capital as well as accessibility to R&amp;D have a positive impact on the Swedish aggregated export value and export value per kilo. The assumption about human capital being even more important in high value export could not be confirmed by the results. Innovation promoting investments together with continuous efforts to improve innovation nets and interaction possibilities are presumed to be important factors for Swedish competitiveness also in the future.

This is unique study of import is of the greatest importance, since no studies of import across regions have earlier been performed. Import is a driving force of innovations and therefore most important for a stable growth. This master thesis is about interregional import, as well as the strong spatial concentration of imports in the Swedish system of network. Five hypothesises are presented in the last section of chapter two. The variables to be used in the analysis are then divided into two main groups, before empirically tested in different combinations of regression models. The main conclusion of this thesis is a significant correlation between import, and the two independent variables export and firm R&amp;D, and its result goes in line with the theoretical framework of this thesis, regional specialisation in import and export nodes

High oil price causing high cost of chemical industry, therefore the companies must pay attention to recycle of petrochemical sources, especially the reusing of wasted plastics which speeded global innovation of related techniques and formulas. The cost competition impact forced the plastic companies to raise effective strategy to avoid being expelled from the market. The research aims at three points: firstly, discussion of the facts of plastic recycles between Taiwan and China; secondly, discussion of the strategies of plastic recycles between Taiwan and China and the third, setting up the disruptive innovation strategy module of plastic recycles. The discussion of the theme focuses on organizational strategy, key success factors analysis, the third generation R&D and disruptive innovation. Through the analysis and discussion of some companies as well as the testing of plastic recycles disruptive innovation strategy module, it turns out to be the conclusion and suggestion for plastic recycles disruptive innovation strategy module.