Unidades de P&D de subsidiárias podem realizar atividades de apoio à operação de subsidiária, melhorando o processo de produção e prestar assistência na venda dos produtos. No entanto, em alguns casos, eles também podem desenvolver novos produtos e processos. A literatura sobre este processo de decisão é escassa, especialmente nos países em desenvolvimento. O objetivo desta pesquisa foi analisar a influência da capacidade tecnológica e dos custos de P&D da unidade de P&D da subsidiária na decisão quanto ao grau de complexidade tecnológica atribuído às subsidiárias de multinacionais estabelecidas no Brasil. Para tanto, foram estabelecidos os seguintes objetivos específicos: Definir uma escala de vários graus de complexidade tecnológica para as atividades de P&D de subsidiárias de multinacionais que operam no Brasil, tendo como referência a literatura pertinente e os achados da pesquisa empírica; Analisar, sob o ponto de vista dos gestores das subsidiárias, a influência da capacidade tecnológica (utilizando indicadores relativos ao número de patentes geradas e utilizadas pela subsidiária, processo de desenvolvimento de produto, intensidade de P&D e nível da equipe de P&D) e de custos de fazer P&D (utilizando indicadores de custo de aquisição e manutenção de máquinas e equipamentos, remuneração do pessoal local e insumos para P&D) no grau de complexidade tecnológica das atividades de P&D atribuído pela matriz da multinacional às respectivas subsidiárias; Analisar, sob o ponto de vista dos gestores das subsidiárias, a influência do tamanho e do tempo de existência da subsidiária no grau de complexidade tecnológica das atividades de P&D atribuído pela matriz às subsidiárias; e Desenvolver e testar a significância estatística de um modelo conceitual de análise da influência das capacidades tecnológicas e dos custos de P&D, tendo como referência os respectivos indicadores citados anteriormente, formulando e testando as hipóteses referentes ao número de patentes geradas e utilizadas pela subsidiária, desenvolvimento de produto, intensidade de P&D, nível da equipe de P&D, custos de fazer P&D, tempo de existência da subsidiária, e tamanho da subsidiária. Para isso, desenvolveu-se uma pesquisa envolvendo duas fases: qualitativa e quantitativa. Na fase qualitativa, foram realizadas entrevistas semiestruturadas com especialistas da área de P&D de empresas multinacionais. Na fase quantitativa foram aplicados questionários (90 respostas válidas foram obtidas), através de um levantamento eletrônico, aos gestores de subsidiárias de multinacionais, direta ou indiretamente envolvidas na área de P&D. A técnica de análise multivariada que foi utilizada para testar a significância do modelo conceitual da pesquisa foi a regressão logística multinomial, sendo adequada às exigências metodológicas da investigação. Os resultados encontrados apontam para a viabilidade estatística do modelo conceitual da pesquisa, com ressalvas em relação a alguns indicadores que não foram significativos ao nível de 5%, e com forte influência do indicador relativo ao fato de o nível da equipe de P&D ter as habilidades interpessoais necessárias para lidar com projetos mais complexos, envolvendo diferentes equipes e culturas. / R&D units of subsidiaries can perform support activities to the operation of subsidiary, improving the production process and provide assistance in selling the products. However in some cases they can also develop new products and processes. The literature regarding this decision process is scarce, especially in developing countries. The objective of this research was to analyze the influence of technological capability and R&D costs of the R&D unit of the subsidiary in the deciding the degree of technological complexity attributed to the subsidiaries of multinationals established in Brazil. To this end, the following specific objectives were established: to define a scale of several degrees of technological complexity for the R&D activities of subsidiaries of multinationals operating in Brazil, having as reference the pertinent literature and the findings of the empirical research; to analyze, from the point of view of the managers of the subsidiaries, the influence of technological capacity (using indicators related to the number of patents generated and used by the subsidiary, product development process, R&D intensity and R&D team level) R&D (using indicators of the cost of acquisition and maintenance of machinery and equipment, remuneration of local personnel and inputs for R&D) in the degree of technological complexity of the R&D activities attributed by the parent company to the respective subsidiaries; to analyze, from the point of view of the managers of the subsidiaries, the influence of the size and time of existence of the subsidiary in the degree of technological complexity of the R&D activities attributed by the parent to the subsidiaries; and to develop and test the statistical significance of a conceptual model for the analysis of the influence of technological capabilities and R&D costs, based on the respective indicators mentioned above, formulating and testing the hypotheses related to the number of patents generated and used by the subsidiary, development R&D intensity, R&D team level, R&D costs, subsidiary lifetime, and subsidiary size.. For this, a research involving two phases was developed: qualitative and quantitative. In the qualitative phase, semi-structured interviews with specialists in the R&D area of multinational companies were carried out. In the quantitative phase, questionnaires were applied (90 valid responses were obtained), through an electronic survey, to managers of subsidiaries of multinationals, directly or indirectly involved in the R&D area. The multivariate analysis technique was used to test the significance of the conceptual model of the research was multinomial logistic regression, which was adequate to the methodological requirements of the investigation. The results found point to the statistical feasibility of the conceptual model of the research, with reservations regarding some indicators that were not significant at the 5% level, and with a strong influence of the indicator related to the fact that the level of the R&D team has the skills interpersonal skills needed to deal with more complex projects involving different teams and cultures.

Le sujet de cette thèse de doctorat s’articule autour de l’analyse des politiques de la Chine, des investissements directs étrangers, et de la collaboration internationale en matière d’innovation. Le premier chapitre, co-écrit avec Ilja Rudyk, explore la montée des inventions chinoises en Europe, ainsi que le développement des politiques d’innovation de la Chine. Notre étude évalue les effets de ces politiques sur la propriété nationale dans les technologies stratégiques en utilisant des données sur les brevets européens. De plus, notre méthodologie permet d’évaluer les effets de ces politiques sur les caractéristiques des brevets, réémettant la qualité de ces derniers. Le second chapitre est un travail conjoint avec Anthony Howell et Jia Lin qui examine les effets des fusions et acquisitions transfrontalières sur les innovations chinoises et sur la performance financière des entreprises qui réalisent ces investissements directs étrangers. Le troisième chapitre traite de la relation entre la collaboration internationale et la qualité des brevets en analysant les demandes de brevet chinois en Europe. Il examine la structure des co-inventions internationales chinoises en Europe et analyse le rôle que joue les co-inventions transfrontalières sur la qualité des demandes de brevet chinoises à l’étranger. Ce chapitre contribue ainsi à la compréhension de l’internationalisation et du rattrapage technologique de la Chine. / The subject of this doctoral thesis revolves around the analysis of China’s policies, foreign direct investment, and international collaboration with regard to innovation. Chapter one, co-written with Ilja Rudyk, explores the rise of Chinese inventions in Europe, China’s innovation policies, and assesses their effect with regard to domestic ownership in strategic technologies through the lens of European patent data. Further, our methodology allows for an assessment of effects of the policies on characteristics of the patents, reflecting their quality. Chapter two, joint work with Anthony Howell and Jia Lin, investigates the effects of Chinese cross-border mergers and acquisitions on the domestic innovation activities and financial performance of the firms engaging in such foreign direct investment. The third chapter addresses the relationship between international collaboration and patent quality through an analysis of Chinese patent applications in Europe. It investigates the pattern of Chinese international co-inventions in Europe and scrutinizes the role cross-border co-invention play for the quality of Chinese overseas patent applications. It thereby contributes to the understanding of China’s internationalization and technological catch-up.

Os investimentos em Pesquisa e Desenvolvimento têm se constituído como fonte importante de vantagem competitiva, especialmente com o aprofundamento das decorrências da globalização dos mercados. A soma dos investimentos em P&D que os 27 países-membros da Comunidade Européia fizeram em 2007 superou EUR227 bilhões, ao passo que no mesmo ano os EUA investiram US$368 bilhões em P&D. Dados da OCDE e UNESCO apontam para um aumento do investimento global em P&D de US$525 bilhões em 1996 para mais de US$1 trilhão em 2006. Tendo em vista o cenário de franca expansão das funções de Pesquisa e Desenvolvimento e do já consolidado movimento de descentralização do P&D em direção às subsidiárias da empresa multinacional, emerge a necessidade de coordenação global de esforços e uso racional dos recursos, de modo a tornar os investimentos e a gestão de P&D mais eficazes. A eficácia à qual se refere está na base da competitividade, na medida em que pode facilitar a flexibilidade da organização para fazer frente à dinâmica do mercado, auxiliar na economia de recursos e maximizar o retorno sobre os investimentos em infraestrutura e capacitação da mão-de-obra. Essa pesquisa se debruça sobre a questão da coordenação dos esforços de P&D em uma empresa multinacional de base tecnológica que tem centros de P&D em diversos países. São tratados temas relativos aos mecanismos de coordenação, sua implementação dada a estratégia de internacionalização de P&D adotada pela empresa, assim como é discutido em que medida as tecnologias de informação e comunicações podem auxiliar a empresa na missão de coordenar e integrar os esforços de todo seu P&D. Por fim, são identificados os aspectos críticos para a coordenação global dos centros de P&D, por meio da discussão sobre seus fatores facilitadores. / Investments in Research and Development have constituted an important source of competitive advantage, especially with the deepening of globalization of markets and its consequences. The sum of investments that the 27 member countries of the European Community did in 2007 exceeded EUR227 billion, while in the same year U.S. had invested $368 billion in R&D. UNESCO and OECD data show an increase in overall investment in R&D from $525 billion in 1996 to more than $1 trillion in 2006. Given the scenario of increasing business impact of Research and Development and the movement towards its decentralization towards the subsidiaries of multinational company, arises the need for global coordination and synergic use of resources in order to make investment and management of R&D more effective. This effectiveness lies on the basis of competitiveness, as it can facilitate the organization\'s flexibility to cope with market dynamics, can help save resources and maximize return on investments in infrastructure and training of the workforce. This research focuses on the issue of global R&D coordination in a multinational company that has geographically dispersed R&D centers. The scope encompasses issues related to coordination mechanisms implementation, the relationship between R&D internationalization and coordination mechanisms, to what extent information technologies and communications can help the company in the mission to coordinate and integrate efforts of all its R&D facilities. Finally, it is identified critical issues for the global R&D coordination, through the discussion of coordination facilitators.

Unidades de P&D de subsidiárias podem realizar atividades de apoio à operação de subsidiária, melhorando o processo de produção e prestar assistência na venda dos produtos. No entanto, em alguns casos, eles também podem desenvolver novos produtos e processos. A literatura sobre este processo de decisão é escassa, especialmente nos países em desenvolvimento. O objetivo desta pesquisa foi analisar a influência da capacidade tecnológica e dos custos de P&D da unidade de P&D da subsidiária na decisão quanto ao grau de complexidade tecnológica atribuído às subsidiárias de multinacionais estabelecidas no Brasil. Para tanto, foram estabelecidos os seguintes objetivos específicos: Definir uma escala de vários graus de complexidade tecnológica para as atividades de P&D de subsidiárias de multinacionais que operam no Brasil, tendo como referência a literatura pertinente e os achados da pesquisa empírica; Analisar, sob o ponto de vista dos gestores das subsidiárias, a influência da capacidade tecnológica (utilizando indicadores relativos ao número de patentes geradas e utilizadas pela subsidiária, processo de desenvolvimento de produto, intensidade de P&D e nível da equipe de P&D) e de custos de fazer P&D (utilizando indicadores de custo de aquisição e manutenção de máquinas e equipamentos, remuneração do pessoal local e insumos para P&D) no grau de complexidade tecnológica das atividades de P&D atribuído pela matriz da multinacional às respectivas subsidiárias; Analisar, sob o ponto de vista dos gestores das subsidiárias, a influência do tamanho e do tempo de existência da subsidiária no grau de complexidade tecnológica das atividades de P&D atribuído pela matriz às subsidiárias; e Desenvolver e testar a significância estatística de um modelo conceitual de análise da influência das capacidades tecnológicas e dos custos de P&D, tendo como referência os respectivos indicadores citados anteriormente, formulando e testando as hipóteses referentes ao número de patentes geradas e utilizadas pela subsidiária, desenvolvimento de produto, intensidade de P&D, nível da equipe de P&D, custos de fazer P&D, tempo de existência da subsidiária, e tamanho da subsidiária. Para isso, desenvolveu-se uma pesquisa envolvendo duas fases: qualitativa e quantitativa. Na fase qualitativa, foram realizadas entrevistas semiestruturadas com especialistas da área de P&D de empresas multinacionais. Na fase quantitativa foram aplicados questionários (90 respostas válidas foram obtidas), através de um levantamento eletrônico, aos gestores de subsidiárias de multinacionais, direta ou indiretamente envolvidas na área de P&D. A técnica de análise multivariada que foi utilizada para testar a significância do modelo conceitual da pesquisa foi a regressão logística multinomial, sendo adequada às exigências metodológicas da investigação. Os resultados encontrados apontam para a viabilidade estatística do modelo conceitual da pesquisa, com ressalvas em relação a alguns indicadores que não foram significativos ao nível de 5%, e com forte influência do indicador relativo ao fato de o nível da equipe de P&D ter as habilidades interpessoais necessárias para lidar com projetos mais complexos, envolvendo diferentes equipes e culturas. / R&D units of subsidiaries can perform support activities to the operation of subsidiary, improving the production process and provide assistance in selling the products. However in some cases they can also develop new products and processes. The literature regarding this decision process is scarce, especially in developing countries. The objective of this research was to analyze the influence of technological capability and R&D costs of the R&D unit of the subsidiary in the deciding the degree of technological complexity attributed to the subsidiaries of multinationals established in Brazil. To this end, the following specific objectives were established: to define a scale of several degrees of technological complexity for the R&D activities of subsidiaries of multinationals operating in Brazil, having as reference the pertinent literature and the findings of the empirical research; to analyze, from the point of view of the managers of the subsidiaries, the influence of technological capacity (using indicators related to the number of patents generated and used by the subsidiary, product development process, R&D intensity and R&D team level) R&D (using indicators of the cost of acquisition and maintenance of machinery and equipment, remuneration of local personnel and inputs for R&D) in the degree of technological complexity of the R&D activities attributed by the parent company to the respective subsidiaries; to analyze, from the point of view of the managers of the subsidiaries, the influence of the size and time of existence of the subsidiary in the degree of technological complexity of the R&D activities attributed by the parent to the subsidiaries; and to develop and test the statistical significance of a conceptual model for the analysis of the influence of technological capabilities and R&D costs, based on the respective indicators mentioned above, formulating and testing the hypotheses related to the number of patents generated and used by the subsidiary, development R&D intensity, R&D team level, R&D costs, subsidiary lifetime, and subsidiary size.. For this, a research involving two phases was developed: qualitative and quantitative. In the qualitative phase, semi-structured interviews with specialists in the R&D area of multinational companies were carried out. In the quantitative phase, questionnaires were applied (90 valid responses were obtained), through an electronic survey, to managers of subsidiaries of multinationals, directly or indirectly involved in the R&D area. The multivariate analysis technique was used to test the significance of the conceptual model of the research was multinomial logistic regression, which was adequate to the methodological requirements of the investigation. The results found point to the statistical feasibility of the conceptual model of the research, with reservations regarding some indicators that were not significant at the 5% level, and with a strong influence of the indicator related to the fact that the level of the R&D team has the skills interpersonal skills needed to deal with more complex projects involving different teams and cultures.

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.

經濟快速發展帶來的環境衝擊，近年來逐漸成為全球關注的焦點，為了達成環境與經濟永續發展的目標，各國政府如何透過政策的實行，提高有關污染減量的研發誘因以調整產業結構亦為重要的課題，大部分的文獻著重於策略性環境政策與貿易之間的關係，並進一步分析福利的變化，本文主要係從產業組織的觀點出發，將產業研發決策與環境政策作連結，探討環境政策與污染減量之研發投入間的關係，並進一步分析研發投入在兩國合作與非合作之環境政策的影響。 透過兩國三地模型的應用並輔以二階段賽局之分析方法，本文發現環境政策對污染減量之研發投入水準的影響，取決於消費者對產品的需求與研發的外溢效果大小而定，至於兩國在環境政策上，在廠商之研發投入為外生變數的前提下，各別訂定的污染稅隨著廠商研發的投入而調降，而共同訂定的污染稅反而隨著研發的投入而提高。 / There has been a growing concern about the impact of economic development on the global environment which has deeply influenced by the uncontrolled pollution emissions. In order to reduce pollution emissions, governments have incentives to use environmental policies to encourage the private R&D spending which targets on reducing pollutions. Therefore, in this paper we develop a three-country model to examine the relationship between environmental policy and the level of the private R&D. And we also investigate the effects of the private R&D investments in the environmental agreements between countries. A principal finding is that when governments levy tax on pollution emissions, it turns out that firms may or may not increase its level of the R&D spending. In addition, in setting the R&D spending as the exogenous variable, ceteris paribus, the non-cooperative emission-tax will decrease when the R&D spending increases. However, on the contrary, the increased R&D spending will lead to the increasing of the cooperative emission-tax.

Although much research on corporate dividend policy exists, the evidence is far from conclusive. Understanding how dividend taxes affect firm-level decisions is crucial to evaluating dividend imputation credits which provide shareholder-level tax credits for dividends received or decreased shareholder-level dividend tax rates, which reduce the double taxation of dividends. Using changes in New Zealand and Australia’s tax regimes, this dissertation provides new evidence on the relationship between tax incentives for R&D investment and dividend payment. The results show that the theory that the tension between R&D investment and dividend payment decreases when a country previously not offering tax incentives for R&D investment or dividend payout, implements one, does not hold using New Zealand firms. Further, New Zealand dividend-paying firms with higher marginal tax rates behave in the manner predicted for firms moving from a tax regime offering a tax incentive for R&D investment to a tax regime offering tax incentives for both R&D investment and dividend payment. The results using Australian data, demonstrate that that the tension between R&D investment and dividend payment increases when a country previously offering only a tax incentives for R&D investment, offers one for both R&D investment and dividend payment. This result is driven by firms with high marginal tax rates. These findings demonstrate that the relationship between tax incentives for R&D investment and dividend payment varies according to firm marginal tax rates and typical dividend payment policies. It also reiterates the importance of considering firms’ abilities to use R&D tax incentives, via their marginal tax rates, when contemplating the effects a shareholder-level dividend tax decrease will have on R&D investment. This dissertation also provides new insight into the corporate dividend policy views. The results support the double taxation and tax irrelevance views in dividend-paying firms operating in a tax regime with dividend imputation and capital gains taxes. By documenting a significant decrease in R&D investment after a change in dividend taxes, this dissertation also highlights a void in the current corporate dividend policy views and shows the need for the inclusion of R&D investment.

對於從事創新績效相關研究的學者來說，在進行實證分析時，皆必須考量研發活動對於經營績效的影響並不僅止於當期，且存在著遞延效果；相同地，對於實務界的投資者來說，也必須考量各企業所進行的研發活動對其經營績效的遞延效果。過去學者將研發活動依流程分為投入與產出兩個構面，其中，研發產出又可再細分為數量與品質二部分，因此，本研究將就我國電子業上市上櫃公司，分別探討研發投入、產出數量與品質對於企業經營績效的遞延效果。 研究結果發現，研發投入之效益於未來第三年實現。研發產出數量對於經營績效並未呈現顯著的相關；而研發產出品質對於當年的企業經營績效即產生效益，且此效益及於未來二年。本研究推論，研發產出的數量雖能反映企業研發投入的成果，但唯有能夠高品質的產出，才能有效提升企業的經營績效。 / For scholars engaged in innovation performance research, they must consider that the impact of R&D activities on financial performance often has a time-lag effect; so do the investors in the capital market. In the past, researchers divided R&D activities into two aspects by means of the procedure, including R&D input and R&D output. The latter also includes the quantity and the quality of R&D output. Therefore, this thesis uses Taiwan’s electronics industry as a research sample and examines the lag-effect of R&D input, R&D output quantity and quality on the companies’ financial performance. The research results show that the benefits of R&D input are realized in the 3rd year in the future. In addition, the benefits of R&D output quality are realized in the current year, and last to the 2nd year in the future. However, there is no evidence for the relationship between R&D output quantity and companies’ financial performance. Overall, only can the high quality R&D output contribute to the companies’ financial performance.

本篇主要是研究大型TFT-LCD產業的研發活動進行效率分析的論文，本研究採取二階段的方法來對大型TFT-LCD產業進行分析，研究期間為2001~2003年，第一階段採用資料包絡分析法（Data Envelopment Analysis；DEA），其產出項為專利件數，其投入項為研發人力，研發資本，一般研究TFT-LCD的經營績效都以研發費用當作投入，而本研究以研發效率為為討論對象，研發資本當作投入，為其特殊之處。 第二階段以Tobit回歸分析找出可能影響研發活動的影響因子，發現影響大型TFT-LCD研發的因子有碩士以上研發人員(R&D)占研發人員比例、研發人員年約收入高低、研發人員平均年資、專利累積數量、專利數量變化量不同會影響技術效率。 實驗結果發現友達的整體相對效率、研發績效、規模效率皆為1為最有效率的廠商，這也印證友達能在世界TFT-LCD占據第三名的地位；友達是連續三年總體及技術效率被評估為最有效率廠商；廣輝在技術相對效率是相當好且穩定的公司，而在營收表現也逐年進步；瀚宇彩晶在整體效率、技術效率、及規模效率是逐年下滑的，而營收表現也不佳；華映則是整體相對效率、技術效率逐年改善。 研究也發現公司規模、技術移轉費用的多寡並不影響研發效率，因此並不是買技術就可提昇研發能力，最根本還是要從資源妥善運用及管理。 關鍵字：研發資本、研發人力、資料包絡分析法、TFT-LCD

This thesis addresses the challenges that firms are faced with when collaborating with suppliers in new product development (NPD) projects under technological uncertainty. A critical observation that is made in this context is that technologies are evolving faster, making products more complex. At the same time, firms become more specialized. Due to increased complexity and specialization, firms do not possess all the necessary technologies in-house and therefore need to collaborate with external organisations to incorporate new technology into their products. Common collaborators are suppliers who become integrated into the buying firm’s NPD project. However, finding suppliers and collaborating with suppliers in NPD can be problematic. In addition, external collaborations also impact the buying firm internally, since it often needs to coordinate its departments. The purpose of this thesis is to explore supplier involvement in NPD under technological uncertainty. Challenges in supplier selection are concerned with the issues of involving new suppliers or relying on old acquaintances, managing uncertainties, the dilemma of whether to commit to long-term relationships or to maintain flexibility, and deciding on which department that is responsible for evaluating and selecting the supplier. The present study of buyers and suppliers in NPD, shows the challenges that are involved in balancing control, reaching goal alignment, and managing transactional and relational governance. Internal challenges investigate the coordination between the R&D department and purchasing in NPD projects where suppliers are involved. The present findings may be of value for firms who engage in collaborative NPD, or for firms who aim to involve suppliers in their development of new products.