This thesis analyses the effect of FDI induced technology transfer and spillover on economic growth in the CEE countries and the Baltic States. We develop a framework were FDI and R&D are seen as sources of technological progress (A). Transition economies, due to the need to catch up quickly with more advanced economies, rely on FDI as a major channel through which they can tap the needed technology. Whether or not technology spills over to the entire economy depends on the ability of the countries to diffuse the advanced technology transferred by FDI. We test using panel data analysis, if FDI alone can spur growth or whether the FDI induced technology spillover effect is enhanced by the level of R&D. Empirical evidence is found that FDI and R&D as an interaction term have helped the CEE countries and the Baltic States to accelerate growth by modernizing the economy through an upgrading process.

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: - "Does the choice of accounting method for research and development matter when a creditor evaluates a company for a credit granting decision?" - "How does the accounting method for research and development matter in a credit granting decision?" 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. 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. 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. 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. 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.

This study provides an empirical analysis of patent litigation and innovation within high-tech firms. There is a significant drop in R&D over the course of the eleven year period of interest. However, the results do not show litigation causing a significant effect on R&D investments as either a percentage of revenue or a percentage change from year to year. Secondly, there was found to be a slight drop in percentage change of patents earned per year over time, but this was not found to be significantly caused by litigation. However there is strong evidence to support that increased litigation does cause the percentage of patents classified as utility patents to fall. Since this ratio of utility patents per total patents can be viewed as an indicator of innovative quality, this trend suggests that litigation does cause overall innovative quality of a firm’s efforts to diminish.

Le travail de recherche que nous présentons dans ce document porte sur la dynamique des centres de R&D industriels implantés à l'étranger. Comme Ronstadt (1978), Asakawa (2001) et Asakawa & Som (2008), nous constatons que la mission et la position des centres de R&D dans le réseau interne d'innovation de la firme évoluent. Nous avons modélisé cette évolution en quatre phases distinctes : l'implantation du centre, la double phase de la construction de son identité grâce à son intégration au réseau interne d'innovation de la firme et à la construction de son réseau externe d'innovation et enfin la maturité du centre.Nous avons ensuite cherché à comprendre comment le centre passait de sa phase d'implantation,durant laquelle il n'a pas encore d'identité propre, à sa phase de maturité, où il est parvenu à se spécialiser et à devenir un élément clé du réseau interne d'innovation de la firme. Nous avons caractérisé chacun des moments de l'évolution du centre par les types de relations entre le centre,son réseau interne d'innovation et son environnement local. Pour y parvenir, nous nous sommes appuyée sur la littérature sur les clusters qui s'est intéressée aux types de liens nécessaires à l'échange de savoirs et de savoir-faire et à la construction de rapports de confiance entre plusieurs organismes au-delà de la seule considération de leur proximité géographique. Cette littérature apporte un outil peu mobilisé dans la littérature sur la globalisation de la R&D : les proximités (Boschma,2005). Nous avons utilisé six types de proximités pour comprendre et analyser de quelle manière un centre de R&D implanté à l'étranger évoluait : les proximités géographique, institutionnelle organisée, institutionnelle inorganisée, structurelle, cognitive et sociale. Il ressort de nos travaux que chacune des phases de l'évolution du centre se caractérise par une architecture de proximités spécifique entre le centre, son réseau interne d'innovation et son environnement local.Pour parvenir à ces résultats et pour les valider, nous avons combiné plusieurs outils méthodologiques : 1/ nous avons construit et animé pendant deux ans un focus group composé de managers de la R&D industrielle sur le thème de la globalisation de la R&D, 2/ nous avons étudié les centres de R&D implantés à Bangalore de quatre entreprises multinationales : ABB, AkzoNobel,Procter & Gamble et Siemens, 3/ enfin, nous nous sommes appuyée sur un grand nombre de " minicas", recueillis lors d'entretiens informels ou de réunions relatives à la question de la globalisation de la R&D. L'ensemble de ce travail empirique a été fait dans le cadre d'une thèse CIFRE avec l'association européenne pour le management de la recherche industrielle (EIRMA).

A pesar de la gran importancia que se le han atribuido a las innovaciones tecnológicas como la principal fuente de ventaja competitiva y como un motor del buen desempeño económico, aún no ha surgido en la literatura un marco analítico sobre las técnicas o enfoques que permitan entender el comportamiento de las actividades de investigación y desarrollo (I+D) y varios temas demandan una investigación más profunda. En este contexto surge esta tesis cuyo principal objetivo es analizar las actividades de innovaciones tecnológicas siguiendo una perspectiva analítica de proceso. Caracterizando a la innovación como un proceso que consta de las fases de buscar, seleccionar, implementar y capturar, esta tesis desarrolla cuatro investigaciones empíricas para entender cada una de las etapas del proceso de innovación. El Capítulo II se enfoca en las fases de búsqueda y selección y tiene como objetivo incrementar nuestro conocimiento en el comportamiento de las empresas que determina la selección de la estrategia de I+D. Las estrategias de innovación son definidas en esta tesis como la estrategia de hacer, que representa el desarrollo interno de actividades de I+D; la estrategia de comprar que constituye la externalización de las actividades de I+D y; la estrategia de hacer-comprar que combina el desarrollo interno y externo de I+D. Contrariamente a la literatura previa, este Capítulo considera que los recursos internos de la empresa y las condiciones de la industria determinan la selección de la estrategia de I+D. El Capítulo III también explica la selección de la estrategia de I+D pero con un especial énfasis en el papel que desempeñan las ayudas públicas. El Capítulo IV, analiza las fases de seleccionar e implementar, busca analizar cuál es el efecto que tienen las diferentes estrategias de I+D en el desempeño innovador de las empresas. Finalmente el Capítulo V se enfoca en las últimas dos fases del proceso innovador, implementar y capturar. El propósito de este Capítulo es el de proponer un nuevo enfoque para analizar la relación, entre innovación y desempeño económico de la empresa. En esta investigación se sugiere que el uso indistinto de los inputs u outputs de la innovación para medir el grado de innovación de una empresa no está libre de problemas y que más bien éstos deberían de considerarse simultáneamente siguiendo una perspectiva productiva. Todos los análisis econométricos realizados en esta tesis se han realizado utilizando una muestra tomada de la Encuesta Sobre Estrategias Empresariales. Esta encuesta es de tipo panel (1992-2005) y recoge información sobre empresas manufactureras españolas. Los resultados muestran que la estrategia de comprar es principalmente seleccionada por empresas con bajos recursos organizativos y es evitada por empresas que compiten en mercados con altos niveles de incertidumbre. Sus efectos en el desempeño innovar de la empresa son los menores y tienen un efecto a corto plazo. Por el contrario, la estrategia de hacer-comprar suele ser seleccionada por empresas con altos recursos tecnológicos y con operaciones en mercados con un alto grado de incertidumbre tecnológica. Respecto a sus efectos en el desempeño innovador, los resultados muestran que ésta produce el mayor efecto y genera un impacto a largo plazo. Adicionalmente, los resultados muestran que los efectos de las estrategias en el desempeño innovador está moderado por la intensidad tecnológica en la cual las empresas se desempeñan. Finalmente, los resultados obtenidos brindan soporte a nuestro argumento de que la mejor manera de medir el impacto de las actividades de I+D en el desempeño de la empresa es a través de la eficiencia del proceso de innovación tecnológica. / Despite the great importance attributed to technological innovations as the main source of competitive advantages and as the driver of firm performance, a comprehensive picture of the techniques and approaches for understanding firms’ R&D behavior has not yet emerged and several issues require further investigation. In this context, the aim of this dissertation is to analyze, in a broader sense, the technological innovation activities following a process-based perspective. Categorizing innovation as a process which embraces the phases of searching, selecting, implementing and capturing, this dissertation develops four empirical studies in order to capture and understand each of the innovation process phases. The first empirical Chapter accounts for the searching and selecting phases of the innovation process and aims at increasing our knowledge of firm innovative behavior by analyzing the factors that determine firm R&D strategy selection. Three R&D strategies are defined and represent the internal development of R&D (make), the externalization of R&D (buy) and the combination of internal and external R&D (makebuy). Contrary to previous studies, we consider the joint effect of firm internal resources, industry characteristics and appropriability conditions as determinants of R&D strategy selection. The second empirical Chapter also explains the determinants of the R&D strategy selection but with an emphasis on public R&D funding. The third empirical Chapter aims at ascertaining the effects of the different R&D strategies on firm innovative performance, which accounts for the selecting and implementing phases. In order to evaluate RDSs effects in a broader sense and looking for robust results, we consider different measures of product and/or process innovations as indicators of firm innovative performance. Finally, the fifth chapter accounts for the implementing and capturing phases of the innovation process. It proposes a new approach to tackle the innovation-performance relationship; its objective is to cope with the, so far, mixed and inconclusive results of studies analyzing this relationship. We argue that the indistinctly use of the innovation inputs or outputs in order to measure firm innovativeness is not trouble-free; they should be, rather, jointly considered from a productive perspective. All empirical studies are carried out using the Survey of Business Strategies of Spanish manufacturing firms which is a panel dataset from 1992 to 2005. Results show that the buy strategy is mainly selected by young firms lacking organizational resources and it is avoided by firms competing in uncertain markets and characterized by major technology shifts. Its effects on firm innovativeness are weaker and last less than that of any other R&D strategy. On the opposite side, the make-buy strategy is selected by firms possessing high technological resources and acting in highly uncertain markets. Regarding its effects on firm innovativeness, we observe that they are stronger and last longer. In addition, we find empirical support for our proposed argument that the effects of the R&D strategies on firm innovativeness are moderated by the technological intensity level. Finally, results of the last empirical Chapter support our arguments that the better measurement of outcomes of the technological innovations is through the efficiency whereby they are developed. Moreover, we test the moderating effect of the technological intensity level and firm size on the efficiency-performance relationship.

This thesis amends some existing theoretical gaps and an overall lack of empirical studies regarding the ways R&D managers can use Open Innovation during the management of the radical innovation processes’ early development phase.Using existing theories, an interview guide and an analytical model was created. These were later used during the gathering and analysis of empirical data. Our sampling involves three of Sweden’s largest companies, representing three distinct industry fields. Interviews took place during April 2010, and all the interviewees were R&D managers with previous experience with Open Innovation and radical innovation.The results reveal that the managers do use Open Innovation when managing radical innovation, and point to both benefits and issues brought about by using Open Innovation during this process. The use of Open Innovation during the management of radical innovation can be divided into two main aspects; the actual extent to which it is used, and the ways the managers use it. Our results reveal that the extent varies from an early peak, an in between Open Innovation chasm and a final increase. Furthermore, our studies also show that the main ways the managers use OI are; exploitation and creation of revenue streams, knowledge leveraging and integration, and finally to create superior products using broad knowledge networks.

Background and problem: There are a number of benefits that can be gained from an inter-firm R&D collaboration, however it is at the same time a challenging task. An important factor to achieve a sucessful R&D collaboration is the knowledge integration between the companies. Handling the two problems of cooperation and coordination are key to this success and can be done by using different mechanisms. These mechanisms suggest that the increasing degree of problems with cooperation and coordination requires increased control. As a result, an interesting aspect is how to manage the contradiction between control of knowledge integration and the need for flexibility which are both necessary for the explorative phase of an innovation process. Objective: The purpose of this thesis is to explore how an inter-firm R&D collaboration in the explortive phase of innovation can manage the knowledge integration contradiction of flexibility and control. Method: To fulfill our purpose we have made a ethnographically inspired case study on an inter-firm R&D collaboration in the explorative phase of innovation. Definitions: Knowledge integration: Taking advantage of specialists’ knowledge that exists in collaboration. Inter-firm R&D collaboration: A partnership between external companies undertaking research and developing something together. The explorative phase of innovation: The early phase before the architecture of the innovation has been set. Conclusion: Our results indicate that a loose structure, high trust, bigness as a source of power, vertical collaboration, close collaboration and limited size of the collaboration are mechanisms that the collaborators use to manage the contradiction between flexibility and control in the explorative phase of innovation.

As the increase of competition levels, the ability of generating a continuous stream of innovation occupies an exceptionally important role in the development and manufacturing of companies, especially in bio-pharmaceutical industry in United States. This paper presents an empirical perspective on the nature of innovation of the U.S. bio-pharmaceutical companies. Several issues discussed here are central to a study of R&D expenditure's determinates of top listed bio-pharmaceutical companies sampling from U.S. market. It begins with the background information of innovation in overall bio-pharmaceutical sector, and then moves on to detail of R&D activities in bio-pharmaceutical industry. Next it discusses the estimated factors which influence R&D expenditures, following by previous literatures review. The purpose of this thesis is to investigate and to test financial and non-financial factors determining R&D expenditures for individual top technique bio-pharmaceutical listed firms through literature review using data for the 2001 to 2010 periods by both single variable analysis and multiple variable analyses empirically. Moreover, the further step in this study is to investigate the real relations between those factor and R&D expenditures individually and synthetically. In this way, this work helps us have a more clear understanding on the relationship between firm performance and firm R&D expenditures. More specifically, the study provides evidence on three essential issues. To answer there three questions, the paper conducts both single variables analysis and multiple variable analysis. For single variable analyses, first step is to draw scatter plots based on 97 sets of data by using MARLAB software. Following this step, to illustrate the exact correlation between the given independent variable and dependent variable (the natural logarithm of R&D), after processing data filter the paper adopt curve fitting based on varying sets of data. According to the results from this study, the conclusions obtained can be divided into two streams. First type is the one that the hypothesis get support from this study. For instance, there is a significantly positive correlation between firm size and R&D expenditures as expected. Also, just as expected, a high sales growth rate is positively correlated with R&D expenditures based on given sample. Besides, it is proved in this paper that R&Di,t-1 have a lagged effect on the R&Dit expenditures. The other type is that hypothesis cannot be proved, no significant evidence have been found or not as effective as what have been estimated in hypothesis. For example, it is not reasonable to say the R&D expenditures and operating profit margin have a positive correlation. Moreover, the lnR&Dit and cash flow to sales income rate also have no obvious correlation. According to the analyses of two multiple variable models, all six variables can be regarded as the determinants of R&D expenditures; especially the variable of firm 3 / 105 size is the major. Additionally, some interesting findings provided in the end of this study.

Bakgrund och problem: Det som fokuseras är bedömningen av vad som är utgifter för utveckling, om dessa ska aktiveras som en tillgång i balansräkningen eller kostnadsföras löpande, och vad som påverkar redovisningen. Syfte: Syftet med studien är att öka kunskapen om och förståelsen för hur företag redovisar utgifter för FoU. Ett delsyfte är att också förklara varför de redovisar som de gör. Ett annat delsyfte med studien är att undersöka om redovisningen och bedömningen av vad som är FoU påverkas av subjektivitet. Metod: För att uppfylla studiens syfte har en kvalitativ metod med fallstudier som huvudsaklig undersökningsdesign använts.  Fyra intervjuer har genomförts, varav tre med för studien intressanta företag som har möjlighet att aktivera utgifter för utveckling i balansräkningen. För att få en kompletterande bild och ett annat perspektiv genomfördes även en intervju med en revisor. Empiri och slutsats: Den främsta orsaken till hur företagen i studien redovisar är vad standarden, IFRS, säger. Med en tillräcklig och övertygande argumentation, så är det ändå möjligt att göra företagsspecifika tolkningar och tillämpningar av principerna i IFRS. Detta genom att exempelvis tillämpa försiktighetsprincipen och väsentlighetsprincipen vid bedömningar av om FoU uppfyller kriterierna för aktivering i IAS 38. Endel företag som redovisar enligt IFRS tillämpar företagsspecifika väsentlighetskriterier för materialitetsgränser som anger ett lägsta belopp för utvecklingskostnader som kan aktiveras. Dessa undre gränser lämnar trots allt ett relativt stort utrymme att inte ta upp utvecklingsprojekt i balansräkningen utan istället kostnadsföra utgifter för utveckling om det är något som företaget önskar. Ingen av de intervjuade personerna i studien anser att språkliga hinder och bristande kommunikation mellan tekniker och ekonomer, har någon inverkan på bedömningen av vad som är utvecklingskostnader eller inte och för värderingen av FoU. / Background and problem: The focus lies on the decision and judgment of how to account for R & D in the entities, if it is an intangible asset or not. Aim: The aim with the study is to increase the knowledge of how entities account for R&D. One part of the aim is to also explain why they are doing it in that way. Another aim of the study is to explore if the accounting of the R&D is influenced by subjectivity. Method: A qualitative research method where case studies as the main design has been used. The empirical material has been collected through four interviews. Three of these interviews were made with persons in for the study interesting companies which had the possibility to capitalize development cost in the balance sheet. To have another picture and perspective on the situation one interview was made with an authorized public accountant. Result and conclusion: The foremost reason to how the entities in the study account for R&D is what the standard, IFRS, tells. It is possible to convince with argument to do company specific interpretations and applications of the principles in IFRS. For example this could be done thrue application of the principle of carefulness or of the principle of essential in the judgment and decision if the R&D fulfills the criteria for capitalizing, especially IAS 38, point 57 d. Some entities who account according to IFRS use company specific criterion of essential for materiality which state a lowest amount for development cost to be activated. These lower boundaries for materiality leave a relative big space to the entities not to activate development cost in the balance sheet if that is what the company wish. None of the interviewed persons in the study think that scarce communication between economist and engineers affect the judgment and decision of R&D and if the development cost is an intangible asset.

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. 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.