Determinantes y beneficios de las actividades de innovación que trascienden las fronteras organizativas: Estudios empíricos de un panel de empresas españolas Tesis Doctoral Sean Kask Las empresas se relacionan cada vez más con agentes que se encuentran fuera de sus fronteras organizativas con el objetivo de desarrollar innovaciones tanto de productos como de procesos. Los tres estudios empíricos que componen esta tesis exploran los determinantes y beneficios de las actividades de innovación orientadas hacía el exterior. En los tres estudios se estiman diferentes modelos econométricos basados en un panel de empresas españolas. El primer estudio investiga los factores que determinan que las empresas manufactureras elijan entre el desarrollo interno, la colaboración o el desarrollo externo como estrategia para el desarrollo de nuevos productos. A partir de constructos derivados de la teoría de los costes de transacción, la visión basada en recursos y la teoría de la organización industrial, los resultados destacan las diferencias existentes entre la colaboración y la contratación como modos de gobernanza de la innovación. En primer lugar, los resultados muestran que la incertidumbre de mercado tiende a llevar a las empresas a la colaboración pero no al desarrollo externo; mientras que las empresas son más proclives a colaborar bajo condiciones de incertidumbre tecnológica. En segundo lugar, los resultados ponen de manifiesto una relación en forma de U-invertida entre la capacidad de I+D de la empresa y la probabilidad de colaborar (en comparación con el desarrollo interno) y una relación negativa con la adquisición externa, reflejando una tensión entre el 'efecto de la necesidad' de encontrar fuentes externas de innovación cuando la capacidad interna es baja, y el 'efecto de la complementariedad' entre estas capacidades internas y la aptitud para beneficiarse de estas fuentes externas. / Kask ., ST. (2011). DETERMINANTS OF AND RETURNS TO INNOVATION ACTIVITIES WHICH SPAN ORGANIZATIONAL BOUNDARIES: EMPIRICAL STUDIES ON A PANEL OF SPANISH FIRMS [Tesis doctoral no publicada]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/14574 / Palancia

The founding documents for a new, democratic South Africa adopted a more inclusive and people-driven approach to innovation. The literature and policy analysis reveals a „shift‟ away from this approach to a more market-driven, exclusivist approach to innovation. R&D (research and development) and technology-driven innovation had been institutionalised at the expense of social, cultural and indigenous innovations. This „shift‟ limits the potential of innovation to benefit a wider segment of society. The absence of a „model‟ of innovation that exploits the strengths of all forms of innovation runs the risk of defeating the normative intentions of the founding innovation policies of the new, post-Apartheid and democratic South Africa. The OECD, from which South Africa „inherited‟ its notion of innovation, acknowledges the shortcomings of the technological innovation and calls for a conceptual framework that will address the shortcomings of the dominant, exclusivist notion of innovation. This inquiry was conducted to investigate an appropriate conceptual framework of innovation that would contribute towards achieving normative policy intentions of post-Apartheid South Africa. It employed a grounded theory design that used semi-structured interviews, focus group discussions, document analysis, observations and cooperative inquiry. The data analysed suggest the following propositions: 1. Thesis 1: Innovation is constrained by the dominant science and technology paradigm. 2. Thesis 2: Inclusive and integrative innovation cannot exist within an exclusivist innovation paradigm. 3. Thesis 3: Transforming an exclusivist paradigm into an inclusivist paradigm requires change at constitutive level and not just at regulatory level.4. Thesis 4: Synthesising an inclusive and integrative innovation requires creativity, open dialogue and imagination. Against the above propositions, this thesis recommends a conceptual framework that is underpinned by an inclusive and integrative paradigm. Such a framework proposes transformative actions that have potential to achieve normative policy intentions of post-Apartheid South Africa. Further research into a constitutive design for an inclusive and integrative innovation policies and practices is recommended. / Educational Studies / D. Ed. (Philosophy of Education)

京都大学 / 新制・課程博士 / 博士(経済学) / 甲第22953号 / 経博第628号 / 新制||経||295(附属図書館) / 京都大学大学院経済学研究科経済学専攻 / (主査)教授 若林 直樹, 教授 椙山 泰生, 教授 原 良憲 / 学位規則第4条第1項該当 / Doctor of Economics / Kyoto University / DFAM

In this thesis, I apply the sophisticated tools made available by the econometrics of panel data and treatment models to a range of different issues. In the first Chapter, an ECM model is used to test on the existence of financing constraints in firms’ investment and R&D, taken a proxy for the efficiency of market institutions and governance rules in different countries. In the second chapter we test an agency model linking pay-performance contracts of CEOS to the financial situation of a firm by using a UK panel data. In the third chapter I use a sophisticated treatment model to evaluate the effectiveness of Italian public subsidies to R&D. Finally, in the fourth chapter I try to evaluate the efficiency of Italian regional systems of public healthcare by controlling for socio-economic factors and quality of healthcare in a composite model using panel data estimation and efficient frontier techniques.<p>The first Chapter analyzes the investment behavior of a sample of R&D intensive firms which are quoted on the stock market from USA, UK and Japan for the period 1990-1998. By using an error correction model we test the elasticity of investment and R&D to cash flow in these countries to see by which measure different market institutions and corporate governance rules affects the cost of external financing. Contrary to previous studies, we find significant differences in the sensitivity to cash flow of the two types of investment, with R&D expenditure being much less sensitive than ordinary investment. This is not surprising given the more long-term nature of R&D expenditures. For what concerns the comparison between the different systems/countries, the USA stock markets confirms as the most efficient market providing outside financing at a much lower cost compared to other markets, especially for young, smaller firms.<p>The second Chapter is a joint work with Biagio Speciale. It uses the data on a panel of quoted UK firms over the period 1995–2002 to study the effects of financial leverage on managerial compensation. The change in the investors’ expectations that caused the recent collapse of the stock market tech bubble is a perfect example of natural experiment that has been used as a source of plausibly exogenous variation in the firm’s debt. The estimates show that pay-for-performance sensitivity is increasing in financial leverage, with the exception of the 10% most levered firms, giving rise at the end to a non-linear (inverted U-shape) relationship between the two variables. The chapter includes also a theoretical model accounting for this relationship where an higher leverage increases both the expected returns and the expected variance of investment returns: the first effect (determining increased pay-performance sensitivity) prevails for low leverage values and the second effect (determining decreased pay-performance sensitivity) prevails for high leverage values.<p>The third Chapter undertakes an empirical estimation of the additionality of public funding on both the propensity to initiate R&D activity and the intensity of R&D spending of Italian enterprises for the period 1998-2000, using data from the Third Community Innovation Survey and from firms' financial accounts. The chosen methodology (Endogenous Switching Type II-Tobit) takes into account the possibility that decisions about both starting an R&D activity (sample selection effect) and applying for/obtaining public funding (essential heterogeneity) are influenced by private knowledge of enterprises' idiosyncratic propensities in R&D spending. The present analysis shows that both these effects are indeed important and that they contribute to explain most of the additionality found with less sophisticated models.<p>The fourth Chapter investigates the underlying causes of variability of public health expenditure per capita (SSPC henceforth) between Italian regions. A fixed-effect panel data estimate on the SSPC (for the period 1997-2006) is used in the first part of the paper to account for regional differences in terms of physical, demographic, socio-economic characteristics and in terms of other variables that affect demand and supply of health services. In the second part, we take the ‘adjusted’ SSPC and proceed to estimate an "efficient production function" of the quality of health services through Data Envelopment Analysis. This procedure allows us to separate the share of expenditure used for the improvement of the quality from the one that can be traced only to an inefficient use of financial resources. A comparison of regional SSPC after factoring out the socio-economic factors and the quality of healthcare shows that big differences still remain and are even exacerbated, signalling big pockets of inefficiency and correspondingly a huge potential for cost savings. Finally, a preliminary analysis shows a positive correlation between the efficiency of regional public spending in healthcare and the level of social capital. / Doctorat en Sciences économiques et de gestion / info:eu-repo/semantics/nonPublished

This thesis proposes to enlighten several channels that favor the emergence and the outcome of creative ideas and innovation in general amongst private firms, with a particular focus on European companies. The first chapter introduces the motivations related to this research, defines the research objectives and questions addressed by the dissertation and concludes with the outline and the contributions of the thesis. <p><p>The second chapter analyzes the financing constraints on R&D investments. The central question in this chapter is whether financing constraints can explain a part of the acknowledged R&D gap between Europe and the US. In order to address this question, a dataset is constructed on the basis of a compilation of R&D scoreboards. The findings of this chapter are based on a sensitivity analysis of R&D to cash flow using estimates of dynamic R&D equations. The relationship between the financing constraints on R&D and the age of the companies is analyzed in an additional set of results with parametric as well as non parametric estimations. European firms appear to be affected by financing constraints in the 2000s while this is not the case for the US companies. The age seems to affect negatively the R&D sensitivity for EU and US leading innovators, with higher sensitivities for old and low-tech EU firms than their US counterparts.<p><p>The third chapter is dedicated to the measuring of the knowledge production of R&D expenditures when they are disaggregated into the following components: intramural versus extramural expenditures, research versus development expenditures, product-oriented versus process-oriented, human capital versus investments. The sources of funding and the types of subcontractors are also considered. The main question of this chapter is whether the heterogeneity of R&D affects the technology performance of the companies, as measured by patent applications. A cross-sectional Belgian R&D survey conducted over 2004-2005 is used for the purpose of the analysis. Given the high dependency of the Belgian innovation system towards the foreign MNEs, a matching process was performed between Belgian R&D and patents related to Belgian inventors in order to capture the patents filed outside Belgium but related to inventions created by firms located in Belgium (i.e. subsidiaries of foreign groups). Estimates of the elasticity of the quantity of patents with respect to the components of R&D are provided. <p><p>The main question of the fourth chapter is whether the diversification strategies of the economic activities of the R&D leaders in Europe affect, positively or negatively, the performance of their R&D activities. An original approach is proposed on the basis of the analysis of the subsidiaries of EU MNEs. The sample consists of large R&D firms that represent about 80% of total European R&D. In general, the results indicate a positive impact from globalization on firms’ R&D productivity, especially in the US, while a negative impact for industrial diversification is found. <p><p>The main question of the fifth chapter is whether the R&D activities that are conducted outside Europe still benefit to European growth. If so, how does the regional location of R&D centers matter in the production process of EU MNEs? The analysis is conducted on the basis of a unique sample of 637 European R&D leaders with information that is consolidated with respect to about 8000 worldwide patenting subsidiaries. The assessment of R&D internationalization is proxied by the regional repartition of the inventors of each firm. The empirical findings suggest that R&D located in Europe yields significant economic results, but a reallocation of R&D located in Europe instead of outside Europe seems to be correlated with lower R&D performances in high-tech sectors, but not in lower-tech industries. Conversely, a larger share of R&D located in the US seems to improve the economic performance of R&D activities within high-tech EU MNEs while the effect is negative for lower-tech companies. Nevertheless, the economic performance of R&D centers in Europe and US is jointly positive and significant for both regions.<p><p>The sixth chapter concludes the dissertation by reviewing the main findings of the previous chapters. Policy implications are summarized and the limitations of the thesis are addressed. Finally, extensions of the scope of the analysis and ideas for future research are suggested. / Doctorat en Sciences économiques et de gestion / info:eu-repo/semantics/nonPublished

Syfte: Företags kassaflöden och vinster samt staters inkomster påverkas av hur mycket skatt som betalas av företag. Resultat i tidigare forskning om företagsstorlekens betydelse för effektiva skattesatser är motstridiga. Utelämnande av andra variabler som i vissa studier har visats ha signifikanta effekter på effektiva skattesatser kan vara en anledning till denna motstridighet. Sådan forskning har inte genomförts i Sverige enligt författarnas kännedom. Därför undersöks i denna studie effekterna av variabler som mäter storlek, skuldsättning, kapitalintensitet, forsknings- och utvecklingsintensitet samt lönsamhet på effektiva skattesatser hos företag med svensk företagsledning eller koncernledning. Syftet med detta är att ge en bild av vilka faktorer som kan förklara variationer mellan dessa företags skattebörda. Metod: Fem hypoteser om samband mellan variabler deduceras utifrån teorier och tidigare forskning. 3 593 kvantitativa observationer från 702 noterade företag och 6 år samlas in från databasen Retriever Business. Den longitudinella datan används i en regressionsanalys som testar de fem hypoteserna. Resultat: Denna studie bidrar med empiriskt bevis för ett positivt och signifikant samband mellan företagsstorlek och effektiva skattesatser. Däremot visas inte effekterna av skuldsättning, kapitalintensitet, FoU-intensitet och lönsamhet på effektiva skattesatser vara signifikanta. Slutsatser: Den slutsats som dras är att företagsstorlek är en indikation på storleken på effektiva skattesatser för företag med svensk företagsledning eller koncernledning. Teorin om politiska kostnader kan användas för att förklara sambandets riktning. / Aim: Cash flows and profits in firms as well as government revenue are affected by how much is paid in corporate taxes. Results in prior research concerning the effect of firm size on effective tax rates are inconsistent. Omitting other variables that have in some studies been proven to have significant effects on effective tax rates can be one cause of this inconsistency. Such research has not been conducted in Sweden to the extent of the authors’ knowledge. Therefore, this study examines the effects of variables that measure size, leverage, capital intensity, research and development intensity, and profitability on effective tax rates for firms with Swedish management or group management. The aim of this is describing which factors that can explain variations between these firms’ tax burdens. Method: Five hypotheses regarding associations between variables are deduced from theories and prior research. 3 593 quantitative observations from 702 publicly listed firms and 6 years are collected from the database Retriever Business. The longitudinal data is used in a regression analysis that tests the five hypotheses. Results: This study provides empirical evidence for a positive and significant association between firm size and effective tax rates. However, the effects of leverage, capital intensity, R&amp;D intensity, and profitability on effective tax rates are not shown to be significant. Conclusions: It is concluded that firm size is an indicator of the size of effective tax rates for firms with Swedish management or group management. The political cost theory can be used in explaining the direction of the association.

Objectives: The Dental and Pharmaceutical Benefits Agency (TLV) is responsible for deciding which prescription pharmaceuticals should be subsidized in Sweden. Cost-effectiveness analyses are fundamental to its decision-making, but future price reductions following patent expiry are excluded from these analyses. The purpose of this study is to investigate and illustrate the economic and strategic aspects of including these future price changes in reimbursement decisions for prescription pharmaceuticals. Methods: We construct a Markov model in R to serve as a laboratory and evaluate the cost-effectiveness of a completely fictional drug, Liunek, under eight sets of assumptions and study differences in incremental cost-effectiveness ratios. Results: Including future price changes in TLV's reimbursement decisions will lead to increased healthcare expenditures if producers respond by raising prices, but may strengthen incentives to develop new pharmaceuticals. Policy implications: Sweden needs to decide whether it is TLV's responsibility to incentivize the development of new pharmaceuticals, and to what extent this should be done.

Актуальность работы обосновывается необходимостью: - выполнения законодательных документов, в т.ч. государственной программы РФ «Развитие фармацевтической и медицинской промышленности на период на 2013-2020 года», которая направлена на увеличение объема экспорта лекарственных средств до 75 млрд.руб. в 2020 году. - устранения следующего противоречия: с одной стороны, происходит смещение географии мировой фармацевтической индустрии в сторону развивающихся рынков; с другой стороны, фармацевтический рынок Россия в отличие от Китая, Индии и Кореи, находится в начальной стадии развития. Объект исследования - фармацевтический рынок и фармацевтические ГЦС как части глобальной производственной системы. Предмет - стадия НИОКР в рамках фармацевтической ГЦС. Цель магистерской диссертации – уточнение теоретико-методологической платформы развития современной фармацевтической индустрии в контексте глобальной цепочки стоимости (ГЦС) и разработка рекомендаций для России. Согласно поставленной цели необходимо решить следующие задачи: - уточнить сущность и методологию ГЦС-анализа с акцентом на стадию НИОКР; - обобщить и структурировать особенности, тенденцииразвития мирового фармацевтического рынка; - проанализировать деятельность фармацевтических компаний разных стран в условиях глобализации и провести ГЦС-анализ их функционирования (на примере ведущих компаний) с выделением звена НИОКР; - выявить факторы локализации звена НИОКР ГЦС в разных странах; - разработать рекомендации для российских компаний. В результате решения задач получены следующие результаты, составляющие научную новизну исследования: - уточнена сущность фармацевтических ГЦС с точки зрения глобальной производственной системы, систематизированы особенности ее стадии НИОКР; - уточнена методологическая основа ГЦС-анализа и проведена его апробация на примере фармацевтических компаний АстраЗенека и Биокад; - обобщены и структурированы особенности, тенденции развития мирового фармацевтического рынка , в том числе на основании результатов сравнительного анализа; - выявлены факторы локализации звена НИОКР ГЦС в разных странах; - разработаны рекомендации для российских компаний. Методы исследования: сравнительного, эконометрического анализов, синтеза информации. Эмпирическая база: статистические базы UNCTAD; статистические базы Statista; статистические базы WTO; статистические базы OECD; аналитические базы Deloitte; аналитические базы The World Bank; ежегодные отчеты компаний. Магистерская диссертация выполнена в рамках гранта РФФИ №20-014-00011 «Сравнительный анализ выгод и рисков встраивания национальных компаний в ГЦС: на примере фармацевтической отрасли России, Беларуси и Казахстана» (научный руководитель Фролова Е.Д. участвует в этом проекте). Подготовлена статья: Теленкова И. В., Фролова Е.Д. Особенности развития звена НИОКР в фармацевтической ГЦС / Сборник докладов межд. конф. "Российские регион в фокусе перемен". Екатеринбург: УрФУ. - 2019. Стр. 39-41. Режим доступа: https://elibrary.ru/item.asp?id=42847950. / The relevance of the work is justified by the need for: - implementation of legislative documents, including the state program of the Russian Federation "Development of the pharmaceutical and medical industry for the period 2013-2020", which is aimed at increasing the volume of exports of medicines to 75 billion rubles in 2020. - elimination of the following contradiction: on the one hand, the geography of the global pharmaceutical industry is shifting towards emerging markets; on the other hand, the pharmaceutical market in Russia, unlike China, India and Korea, is in the initial stage of development. The object of research is the pharmaceutical market and pharmaceutical GVCs as part of the global production system. The subject is the R & D stage within the pharmaceutical GVC. The purpose of the master's thesis is to clarify the theoretical and methodological platform for the development of the modern pharmaceutical industry in the context of the global value chain (GCS) and to develop recommendations for Russia. According to the set goal, it is necessary to solve the following tasks: - clarify the nature and methodology of the GCC analysis with an emphasis on the R & D stage - to summarize and structure the features and trends of the global pharmaceutical market development; - analyze the activities of pharmaceutical companies in different countries in the context of globalization and conduct a GVC analysis of their functioning (on the example of leading companies) with the allocation of the R & D link; - identify the factors of localization of the R & D link of the GCS in different countries; - develop recommendations for Russian companies. As a result of solving the problems, the following results are obtained, which make up the scientific novelty of the study: - the essence of pharmaceutical GVCs from the point of view of the global production system was clarified, the features of its R & D stage was systematized; - the methodological basis of the GVC analysis was clarified and its approbation was carried out on the example of the pharmaceutical companies AstraZeneca and Biocad; - the features and trends in the development of the global pharmaceutical market were summarized and structured, including on the basis of the results of comparative analysis; - the factors of localization of the R & D link of the GCS in different countries were identified; - recommendations for Russian companies were developed. Research methods: comparative & econometric analysis, information synthesis. Empirical base: statistical databases UNCTAD; statistical databases Statista; statistical databases WTO; statistical databases OECD; statistical databases Deloitte; statistical databases The World Bank. The master's thesis was carried out within the framework of the Russian Fund of investigations grant No. 20-014-00011 "Comparative analysis of the benefits and risks of national companies which are integrated into GVCs: on the example of the pharmaceutical industry in Russia, Belarus and Kazakhstan" (scientific supervisor Frolova E. D. participates in this project). Article prepared: Telenkova I. V., Frolova E. D. Features of the development of the R & D link in the pharmaceutical GTS / Collection of reports of the international conference "Russian regions in the focus of changes". Yekaterinburg: UrFU. - 2019. pp. 39-41. Access mode: https://elibrary.ru/item.asp?id=42847950.

This thesis comprises three research essays. The study documents empirical evidence around the research themes by analysing a sample of the UK’s listed non-financial firms from 2005 to 2018. It applied panel data analysis (fixed or random effects) techniques and the potential endogeneity issue is controlled by using the two-step system, GMM. Earnings-management research holds that manipulating a firm's real activities is more damaging to its long-term growth and value than accruals manipulation. Therefore, by building on agency theory and emphasising board monitoring, first essay investigates the role of independent directors’ tenure and connection to several boards in controlling real earnings management (REM). This study finds that independent directors elected to board before appointment of current CEO are negatively associated with the level of REM. Furthermore, this research provides evidence that REM is higher in those firms whose INDs are connected to several boards at a time. Though economically insignificant in most of the models, this research also shows that the association between INDs’ tenure and REM varies with the phases of their tenure. Directors in the early stage of their tenure are observed as being less effective in controlling REM. However, as INDs’ tenure grows, they employ better oversight over management's conduct, thereby reducing REM. Contrary to this, the extended tenure of INDs is associated with higher REM. These results collectively suggest that the board monitoring role protects the stakes of shareholders/stakeholders by constraining REM; when INDs are free from the influence of CEO, they are not over-committed due to their presence on several boards, and they have moderate board tenure which is neither too short nor too long. Furthermore, drawing on collective contributions and group performance perspectives, second essay explores the role of board diversity in the firm’s R&D investment decisions. Additionally, building on a fault-line argument about a team's demographic attributes, the current research decomposes the impact of demographic and cognitive diversity on R&D spending. The research observes a positive relationship between board diversity and the level of R&D spending. Moreover, this research documents that cognitive diversity is positively associated with R&D investment. However, demographic diversity has an insignificant relationship with firms’ spending on R&D projects. Further, this study confirms that demographic diversity negatively moderates the relationship between cognitive diversity and R&D investment. These results suggest that the board's attributes as a group carry the significance to influence the decisions having strategic importance. The findings on the sub-dimensions of board diversity imply that board functional/cognitive diversity is more relevant to corporate decisions and outcomes than is demographic diversity. Based on the monitoring perspective (agency theory) and resource provision view (resource dependency theory), third essay investigates the role of independent directors’ specific attributes in the corporate propensity to R&D investment. The study documents a positive association between INDs’ moderate (median) tenure and the firm’s spending on R&D projects, but early and extended tenure is observed as being insignificant. INDs with a presence on three or fewer boards are observed to promote R&D investment. However, INDs sitting on more than three boards negatively affect the firm’s propensity to invest in R&D initiatives. Financially expert INDs are negatively associated with corporate R&D investments, suggesting that such directors may resist funding these projects beyond optimal risk level because of their expertise. These results suggest that INDs’ monitoring and advising competence improves as they spend time on the firm’s board, but that extended tenure is counterproductive as it impairs INDs’ impartiality. Furthermore, INDs’ capital (resources) accruing from connection to multiple boards is only beneficial for the firm’s strategic decisions if their monitoring role is not compromised because of their over-commitment (busyness). / Mirpur University of Science and Technology (MUST)

In the highly competitive transportation industry, one way to gain a competitive advantage is to ensure the customer needs are satisfied and tailored according to each customer’s need. Scania’s one of the core values is customers first and believes that the organization is successful only when its customers are successful. In order to achieve their goals, modularization is the key to tailoring the needs of each customer. Considering this factor, an ‘n’ number of variants are required in each module of the trucks and buses offered to the customer. This thesis focuses onthe high voltage cables i.e. VCB cables in Scania’s terms, the cable harnesses are considered as the human nerves and blood vessels for automobiles. Scania is set to produce the VCB cables in-house instead of buying them from the suppliers which is the current method. The thesis focuses on the challenges in change management for new components in-house manufacturing by design-manufacturing integration as a solution. A case study is conducted for the products of electric trucks and buses to understand the design manufacturing integrations. The thesis aims to identify gaps and find where the highest risk exists for deviations in today’s process in terms of design demands, product specification, and product preparation in the production of VCB cables. The case study is conducted, including a literature review and semi-structured qualitative interviews to understand the workflow of how the information is transferred between many cross-functional groups with different business areas such as research &amp; development (R&amp;D) and production. The thesis aims to understand what challenges Scania’s METP (Engineering and process, Battery &amp; VCB production) production group faces while going through a change of organizational structure and interpreting the information via engineering drawings between different stakeholders/groups. A conceptual framework is presented by emphasizing the communication between the R&amp;D groups and the production group by benchmarking the DMI practices for collaborative product development. Furthermore, suggestions for effective drawing methods and increasing the group dynamics between R&amp;D and production are discussed in the thesis. It is hoped that the thesis provides a guide to initiate the stated tasks in results to ensure a smooth production start-up. / I den mycket konkurrensutsatta transportbranschen är ett sätt att få en konkurrensfördel att säkerställa kundens behov genom att skräddarsy produkten efter varje kunds behov. En av Scanias kärnvärdena är “kunderna först” vilket Scania anser vara ett viktigt måtto, speciellt eftersom Scanias framgång bygger på kundens framgång. För att nå sina mål är modularisering nyckeln till framgång. För att lyckas med detta krävs ett "n" antal varianter i varje modul av de produkkter som erbjuds kunden. Detta examensarbete fokuserar på högspänningskablarna. Scania utforskar möjligheten att producera högspänningskablarna i egen regi istället för att köpa dem från leverantörerna, vilket är den nuvarande metoden. Avhandlingen fokuserar på utmaningarna inom förändringsarbetet som krävs för att impementera denna typ av förändring. En fallstudie genomfördes på elektriska lastbilar och bussar för att förstå integrationen av design och tillverkning på detaljerad nivå som tidgare inte hade behövts eftersom externa leverantör tog hand om detaljerna. Avhandlingen syftar till att identifiera luckor och hitta var den största risken finns för avvikelser i dagens process vad gäller designkrav, produktspecifikationer och produktförberedelser vid tillverkning av högspänningskablage. Fallstudien genomfördes, inklusive en litteraturgenomgång och semistrukturerade kvalitativa intervjuer för att förstå arbetsflödet för hur informationen överförs mellan tvärfunktionella grupper. Dessa grupper har olika affärsområden såsom forskning &amp; utveckling (FoU) och produktion. Avhandlingen syftar till att förstå vilka utmaningar Scanias production team (Engineering and process, Battery &amp; VCB production) produktionsgrupp står inför samtidigt som de går igenom en förändring av organisationsstrukturen och tolkar informationen via tekniska ritningar mellan olika intressenter/grupper. Ett konceptuellt ramverk presenteras genom att betona kommunikationen mellan FoU-grupperna och produktionsgruppen genom att jämföra DMI:s praxis för samverkande produktutveckling. Vidare diskuteras förslag på effektiva metoder för teknisk ritning samt att öka gruppdynamiken mellan FoU och produktion. Förhoppningen är att avhandlingen ger en vägledning för att initiera de angivna målen för att säkerställa en smidig produktionsstart.