Criada na década de vinte, a função de produção Cobb-Douglas é, ainda hoje, muito popular na literatura microeconômica. Contudo, durante o século XX, o desenvolvimento da informática e das telecomunicações possibilitou diversas mudanças na forma de gestão das firmas. Como exemplo, é possível citar a implantação de sistemas integrados de gerenciamento e o crescente investimento em pesquisa e desenvolvimento (P&D) de novos produtos e processos, bem como a qualificação da sua mão-de-obra via treinamento. Nesse sentido, o presente trabalho se propõe a identificar a influência das variáveis gerenciamento, P&D e treinamento de mão-de-obra na função de produção de empresas do setor de bens de capital brasileiro. Para tanto serão desenvolvidos modelos econométricos, baseado em uma função Cobb-Douglas modificada, com especificações que contemplem a inclusão de tais variáveis. / Built in the twenties, the production function Cobb-Douglas is still very popular in the microeconomic literature. However, during the twentieth century, the development of computing and telecommunications has enabled several changes in companies management. As an example, we can mention the implementation of integrated management systems and the increasing investment in research and development (R&D) of new products and processes as well as the qualifications of its manpower through training. Accordingly, the present study aims to identify the influence of the variables management, R&D and manpower training in the production function of companies in the brazilian capital goods sector. In order to achieve the proposed objective, this work will develop some econometric models, based on a modified Cobb-Douglas function, with specifications that address the inclusion of such variables.

Western developed countries economies suffer for relocation of majority of production in developing countries. Technology transfer and R&D results commercialization at universities in western countries is highly important to keep and strengthen competitiveness in global environment. Technology transfer is incoming field in the Czech Republic. Though it has been rapidly developed in last several years, lot of things must be done to improve effectivity of the process. This work focuses on initial phase of technology transfer process, which is process of recognition and evaluation of technology commercial potential at Czech universities in the field of Life sciences. This work is divided in two parts. First sums international literature in the field, second contains data and results of survey made by interviews held with employees of the two Czech biggest universities and some other research institutions. Important finding were verified by other experts interviews. Czech universities pay little attention to the process of recognition and evaluation of technology commercial potential, although it is highly important to practice technology transfer effectively. Universities used to try to find an industry partner first and then they let the partner to recognize potential of the technology in the partner's point of view. Time and effort devoted by universities' technology-transfer offices (TTOs) to encouragement of technology transfer processes is affected by persistent instability of TTOs funding and pronounced intellectual property rights (IPR) education focus of TTOs. In this work we identified several challenges for future development of technology transfer in Czech universities. Among others, it is the introduction of effective recognition and evaluation system to validate the new technology commercial potential, build up a sufficient large formal and informal networking, gaining of experience in setting up spin-off companies, or shift to market orientation of TTOs.

Made available in DSpace on 2015-04-22T22:10:27Z (GMT). No. of bitstreams: 1 edisandro.pdf: 1904738 bytes, checksum: 4110b3c3886c850238f6109003b3002c (MD5) Previous issue date: 2011-10-25 / The traditional innovation model widely adopted by organizations during the whole 20 century, also known as closed innovation model, where research and development activities are conducted entirely inside organization´s frontiers and controls, has given place in recent years to the open innovation model, where organizations have realized both importance and benefits of using external ideas and knowledge as main part of their innovative process (CHESBROUGH, 2003a). So, this research used an explanatory single case study with integrated units of analysis method (YIN, 2010) in order to analyze the current organizational practices adherence to open innovation concepts inside a R&D center located in the Industrial District of Manaus. As part of the methodology, the primary data were collected through participant observations as well as through the use of questionnaire and interviews instruments. The secondary data were collected through documental research by analyzing organizational procedures, work instructions and tools. The data analysis followed an analytical strategy that counted with theoretical propositions as well as both standard combination and construction of explanation specific techniques, as proposed by Yin (2010). The use of analytical strategy and specific techniques favored the organizational innovative process mapping, as well as the identification of practices related to the open innovation concepts established by this process. Through this data analysis it was also possible to identify improvements applicable to the innovative process in order increase the adherence to open innovation practices, as well as practices considered important to the organization that are not enough applied to the innovative process. As a result, it was pointed out that the initial proposition stating that current organizational practices were adherent to the open innovation concepts was not confirmed. Such conclusion is due to the lack of organizational practices related to the open innovation model. Besides that, it was also possible to establish a set of suggestions to the company aiming to increase the organizational practices adherence to the open innovation concepts. / O modelo de inovação tradicional largamente adotado pelas empresas durante o século XX, também conhecido como modelo de inovação fechada, consiste na realização das atividades de pesquisa e desenvolvimento (P&D) inteiramente dentro das fronteiras e controles organizacionais. Este conceito, no entanto, vem dando lugar nos últimos anos a um modelo de inovação aberta, onde as empresas têm percebido a importância e os benefícios de considerar ideias e conhecimentos externos como parte integrante do seu processo inovativo (CHESBROUGH, 2003a). Desta forma, esta pesquisa utilizou como método um estudo de caso único de finalidade explanatória e unidades de análise integradas (YIN, 2010), cujo objetivo foi analisar as práticas organizacionais vigentes quanto à aderência ao conceito de inovação aberta em um Instituto de P&D localizado no Polo Industrial de Manaus. Como parte da metodologia de pesquisa, foram coletados os dados primários, através da observação participante, bem como utilizados os instrumentos de questionário e entrevistas. Já a coleta dos dados secundários se deu através da pesquisa documental, analisando-se os procedimentos, instruções de trabalho e ferramentas organizacionais. Para análise dos dados seguiu-se a estratégia analítica geral de contar com as proposições teóricas bem como se utilizou as técnicas específicas de combinação padrão e construção da explanação, conforme proposto por Yin (2010). O uso da estratégia analítica e técnicas específicas permitiram o mapeamento do processo de inovação da organização, bem como a identificação de práticas ligadas à inovação aberta estabelecida por este processo. Ainda através da análise foi possível identificar pontos de melhoria no processo inovativo necessários a uma maior aderência às práticas da inovação aberta, assim como práticas consideradas importantes para a organização, mas que não são utilizadas de forma suficiente no processo inovativo. Como conclusão, esta pesquisa evidenciou que a proposição inicial de que as práticas organizacionais vigentes eram aderentes aos conceitos da inovação aberta não foi confirmada. Tal conclusão deve-se ao fato de que não foram encontrados certos aspectos chaves pertinentes ao modelo de inovação aberta em prática na organização. Além disso, foi possível estabelecer uma série de sugestões à organização visando tornar suas práticas aderentes ao modelo da inovação aberta.

Uppsatsen undersöker hur väl resultat och bokförda värden förklarar marknadsvärde och avkastning för bolag noterade på Stockholmsbörsen under perioden 1999-2017. Vidare undersöker uppsatsen om värderelevansen av resultat och bokförda värden skiljer sig mellan hög- och lågteknologiska bolag samt om införandet av IFRS har påverkat värderelevansen. Justerad förklaringsgrad för tre regressionsmodeller används för att undersöka värderelevansens förändring över tid. Undersökningen visar att värderelevansen av resultat har minskat. Värderelevansen av bokförda värden av tillgångar och skulder, samt av resultat och bokfört värde av eget kapital kombinerat, har ökat. Alla tre modellerna visar, förutom i ett fall, på högre värderelevans för högteknologiska bolag än för lågteknologiska bolag. Vid en jämförelse av perioden innan införandet av IFRS och perioden efter har värderelevansen av resultat minskat, medan värderelevansen av bokförda värden, samt av resultat och bokfört värde av eget kapital kombinerat, ökat under samma tidsperiod. / This thesis examines the explanatory power of earnings and book values for market value and stock return for firms noted on the Nasdaq Stockholm exchange during the period 1999-2017. Further, this thesis examines if the value-relevance of earnings and book values differs between high-tech and low-tech firms, and if the implementation of IFRS has affected the value-relevance. The coefficient of determination of three regression models is used to examine the change in value-relevance over time. The examination shows that the value-relevance of earnings has declined. The value-relevance of book values of assets and liabilities, and of earnings and book value of equity, have increased. All three models show, except in one case, higher value-relevance for high-tech firms than for low-tech firms. A comparison of the periods before and after the implementation of IFRS shows that the value-relevance of earnings has declined, while the value-relevance of book values, and of earnings and book values combined, have increased.

This study investigates the impact of tax incentives on the firms’ innovative activity and economic growth by using sample of 28 OECD countries. The study using panel data analysis and applies fixed effect OLS models. The results of the econometric investigation indicate that tax incentives have significant and positive effect on the R&D expenditure. Regression analysis also shows a positive significant impact of R&D tax incentives in combination with direct funding for business R&D. The paper finds no evidence of significant relationship between tax incentives and economic growth. The research also finds a positive significant impact of direct R&D support, R&D expenditure and tax incentives on registered patents. We suggest to apply public support policy including both types of support since previous studies showed that tax incentives and direct funding are not perfect substitutes.

A globalização propiciou que novas estruturas de empresas tomassem forma. Visando ampliar seus mercados, as maiores companhias do mundo começaram a internacionalizar suas atividades. As primeiras atividades a serem realizadas fora do país de origem foram as mais simples, como produção, comercialização e distribuição, no entanto, graças ao avanço da tecnologia, ações mais nobres puderam ser realizadas em outras regiões. Essas mudanças estruturais forçaram as empresas multinacionais a ampliar suas fronteiras tecnológicas, passando agora a pesquisar e desenvolver produtos e processos para o mercado global, mas sempre dando o merecido destaque às peculiaridades regionais que muitas vezes decidem quem terá sucesso. A força que a internacionalização das atividades de Pesquisa e Desenvolvimento tomou e sua importância tanto para o crescimento da companhia como para o desenvolvimento do país que recebe investimentos destinados a esse fim merecem ser estudadas. Com isso o objetivo desse trabalho é comparar o grau de internacionalização das atividades de P&D nas subsidiárias das empresas estrangeiras localizadas no Brasil com aquelas localizadas na Índia e na China através de indicadores de C&T. / The globalization propitiated that new structures of companies took form. Aiming at success in new markets, the biggest companies of the world started to internationalize its activities. The first activities to be made through of the native country ware simple, as production, commercialization and distribution, however, with the advance of the technologies, nobler actions could have been carried through in other regions. These structural changes forced the multinationals companies to extend its technological borders, passing to search and to develop products and processes for the global market, but giving the deserved emphasis to the regional peculiarities that many times decide who will have success.. The internationalization of the activities of Research and Development and its importance for the growth of the companies and for the development of the country that receives investments deserve to be studied. The objective of this dissertation is to compare the degree of internationalization of the activities of R&D in branch offices of foreign companies located in Brazil with those located in India and China using Science and Technology data.

本文引援Peretto(1998b)的研發模型，假設人口數固定的情況下，進一步延伸設定知識外溢性分別處於研發、生產技術，探討不同技術設定對於經濟成長率及廠商家數的影響，亦即經濟成長率及市場競爭程度間的關連性。 在本文的模型內，可同時決定經濟成長率與廠商家數。模型顯示：（1）當生產與研發技術皆具有外溢性時，其對應的經濟成長率高於其他情況，而廠商家數與只有研發技術具外溢性時相同，（2）生產或研發分別具有外溢性時，經濟成長率與廠商家數相對於其他情況而言，皆須視外生參數而定，（3）生產與研發技術皆不具外溢性時，其對應的經濟成長率低於其他情況，而廠商家數則與只有生產技術具外溢性時相同。 就單一產業而言，外生參數變動導致廠商家數與經濟成長之間具有抵換關係，亦即市場競爭程度與成長率間具抵換關係。若從跨產業的角度來分析，當經濟體系內存在許多不同技術型態的產業時，其經濟成長背後的動力亦會隨著技術型態的相對比重而有所影響。

本文建立一賽局理論模型，以分析在跨期的寡占市場中，高科技產業的特性對政府補貼意願的影響。 假設兩國間原本維持自由貿易的局面。若任一國主動採行補貼政策，雖然在當期可使國家福利水準提高，但之後各期則會因對手國也採取補貼，引發兩國間的補貼競爭，而使雙方福利水準下降。根據本文的分析可知，兩國政府的補貼意願會受到網路外部性及R&D外溢效果的影響。 由本文的結果得知，網路外部性的增加代表消費者對該產品的需求增加，故均衡的產量會隨著網路外部性提高。而相容性改變兩國廠商間的競爭關係，也影響兩國政府政策的效果。在產品不完全相容的情況下，網路外部性越高則兩國間發生補貼競爭的可能性也隨之提高；而在產品完全相容的情況下，政府補貼意願將不受網路外部性的影響。另一方面，在其他條件不變下，當產品間的相容性提高，政府補貼的可能性也隨之提高。 在R&D外溢效果的模型中，本文假設第一國為已開發國家，可從事R&D，而第二國為未開發國家，無法從事R&D，但其生產成本仍會因外溢效果而受到已開發國R&D的影響。由本文的結果得知，研發的外溢效果越高，已開發國政府的補貼意願也會提高，但未開發國政府的補貼意願則會降低。當研發的外溢效果等於二分之一時，兩國間發生補貼競爭的可能性最低。

本研究以實際從事研發／製造的公司為對象，採取個案研究的方式，從全面品質管理的觀點來探討研發／製造間互動對技術成功之影響。分別從研發人製造間互動，所須注意的工作重點為何？技術成功的績效衡量指標為何？上述之互動所須注意的工作重點與技術成功績效衡量指標的關係等三方面加以探討。並經個案公司綜合分析後，得到下列發現： 　　一、研發人製造間互動，所須注意的工作重點： 　　1. 領導統御：高階主管參與程度、專案經理經驗程度及人際關係 　　2. 資訊收集分析：資訊的管理、資訊約有效性、資訊的分析與運用 　　3. 策略品質規劃：方針展開、策略品質規劃、品質改善全員參與 　　4. 人力資源管理：人力資源的規劃與管理、員工參與、教育訓練、績效獎賞、員工的福利與滿足 　　5. 程序品質管理：設計導入、開發程序管理、支援系統的貢獻度 　　二、技術成功的績效衡量指標： 　　1. 在數量方面：如技術文件數；專利數目；設計變更數目等 　　2. 在時效性方面：如進度控制；設備停機時間；技術移轉時間 　　3. 在成本方面：例如成本降低；預算控制 　　4. 在品質方面：例如品質的確認；可製造性；與競爭者比較 　　三、互動所須注意的工作重點與技術成功績效衡量指標的關係： 　　1. 欲得到較佳的數量績效，可由下列工作著手：易裂性設計的導入、試製前做好各項準備工作、高階主管的參與程度、績效評估與獎賞系統。 　　2. 想得到較好的時效性績效，可由下列工作著手：高階主管的參與程度、專案經理的經驗程度與人際關係、資訊的管理、分析與運用、人力資源的規劃與管理、員工參與、績效評估與獎賞系統、易裂性設計與同步工程、程序管制、支援系統的貢獻度。 　　3. 想得到較好的成本績效，可由下列工作著手：資訊的管理、分析與運用、易裂性設計與同步工程、模組化設計、程序管制、績效評估與獎賞系統。 　　4. 想得到較好的品質績效，可由下列工作著手：品質方針展開能力、策略品質規劃程序管理、品質改善全員參與、資訊管理、分析與運用、教育訓練、易裂性設計及試製前準備工作、程序管制、績效評估與獎賞系統。

技術創新成果對事業的獲利能力有正面的影響，因此，如何提昇技術創新績效，成為許多學者研究的重點。以往學者的研究，都希望發掘關鍵性的影響要素，以期經由要素的掌握、管理，提升技術創新績效。本研究亦期望藉著瞭解企業策略與研發策略內涵之間的關係，釐清二類策略之間的配適問題，始能提昇研發績效。 　　根據個案研究與問卷分析的發現，本研究歸納結論如下： 　　1. 在技術發展的重點上，一直以「產品技術」為重點，且有逐漸增加的趨勢。 　　2. 在關鍵技術來源方面，「模仿競爭者產品」的情況顯著的減少，「與國內研究機構合作開發」、「與國外廠商技術合作」的情形有顯著增加的趨勢。 　　3. 在主要技術專案之決策單位方面，隨著時間的演變，「由相關部門會議決定並呈報上級核准」、「由一特定委員會決定」以及「由特定部門決定」有顯著增加的趨勢。 　　4. 在技術專案的管理方式上，「由研發部門統籌管理」有逐漸式微的趨勢；而「成立委員會管理」、「矩陣式的新產品專案管理」等兩種情境，有隨時間演進而顯著增加的趨勢。可見，隨著時間的演進，企業常用的技術專案之管理方式，已漸漸走向整合協調各部門資源的管理模式。 　　5. 個案公司所進行的研究以應用研究為主（除了宏碁與聲寶有從事基礎研究），而研發經費佔營業額的比例約在3%左右，可見電子資訊業研發經費比例有較高的傾向。