<p>Syfte: Målet med uppsatsen är att undersöka om det finns något samband mellan FoU and företagsvinster. Författarnas förhoppningar är att resultaten från studien kommer att bidra med användbar information som både investerare och forsknings intensiva företag kan ta del av och utvärdera.</p><p>Metod: En kvantitativ infallsvinkel har valts att genomföra vår undersökning på. Data har erhållits genom företags årsredovisningar och statistik från börslistor. Slutligen har alla siffror sammanställts i Microsoft Excel and därefter analyserats i SPSS.</p><p>Resultat: Resultaten visar att det inte finns något samband mellan FoU och rörelseresultat. Däremot då rörelseresultat varierar kraftigt mellan olika industrier valde författarna att genomföra en branschanalys istället.</p>

Syfte: Målet med uppsatsen är att undersöka om det finns något samband mellan FoU and företagsvinster. Författarnas förhoppningar är att resultaten från studien kommer att bidra med användbar information som både investerare och forsknings intensiva företag kan ta del av och utvärdera. Metod: En kvantitativ infallsvinkel har valts att genomföra vår undersökning på. Data har erhållits genom företags årsredovisningar och statistik från börslistor. Slutligen har alla siffror sammanställts i Microsoft Excel and därefter analyserats i SPSS. Resultat: Resultaten visar att det inte finns något samband mellan FoU och rörelseresultat. Däremot då rörelseresultat varierar kraftigt mellan olika industrier valde författarna att genomföra en branschanalys istället.

Continuous Improvement processes are commonly used by many organizations facing competitive pressure. By implementing continuous incremental changes, it allows optimizing resources while maintaining flexibility. However, it requires significant resources and involvement from all levels of management, as well as field workers. Continuous Improvement is based on the study of processes and the identification of recurrent problems; therefore it is particularly adapted to manufacturing activities and other repetitive processes. R&amp;D (Research and Development) activities are less repetitive and tend to be iterative, which make them more difficult to study. Yet these activities represent a strong competitive asset and an early mistake or misunderstanding might have a significant cost. The objective of this project was to study the deployment of Continuous Improvement for R&amp;D processes through a literature review and a case study in the pharmaceutical industry. Action research has been the research method that has been employed; the particularity of this method is that the researcher participates actively to the studied change. It resulted in the identification of some characteristics that have to be taken into account in the deployment of improvement activities. First the culture is based on problem-solving, which increase the efficiency of data study and analytical method whilst formalization tools are less efficient, as well as performance indicators related to improvement activities. Besides, the need of customers (both internal and external) is difficult to define and is subject to evolution; this issue tends to be aggravated by a lack of communication. Moreover, development projects being unique and highly iterative, it is recommended to study processes at a more conceptual level, although no specific mapping tool seems particularly adapted. Finally, beside the study of general processes, the study of each individual project (project reviews) allows individual and collective learning. This project also propose a tool allowing the study of information flows between activities and teams in order to reduce mismatch between need and reality (and thus communication issues). This tool relies on the use of local SIPOC diagrams to represent activities and the mapping of flows between each of them.

abstract: Public construction projects in Saudi Arabia have been experiencing performance issues for the past 30 years. There have been many research efforts and publications identifying the problem and potential causes, however, there have been minimal efforts identifying how to mitigate the problem and testing to validate proposed solutions. A literature search has shown that the academic research has had minimal impact in assisting the construction industry to improve its performance. This dissertation aimed to evaluate the impact of construction management research in Saudi construction industry (SCI), and to investigate barriers that hinder the diffusion of implementing the research outcomes in the construction sector in order to develop a research roadmap to bridge the gap between academic research and practice, using the experience of other organizations that have a successful experience in developing the impact of construction management research in the construction industry. In order to achieve the aim of the study, five main objectives were set up which are: evaluate the impact of construction management research in SCI, identify the barriers that affect the implementation of construction management research in SCI, develop a research roadmap to bridge the gap between the research and practice, validating the proposed solution, and proposed implementation plan and review the result from the implementation. A literature research was performed, using 5 academic databases, identifying the impact that R&D has had on the SCI. A questionnaire was also created surveying both researchers and industry professionals. The results show evidence that the current R&D process in Saudi Arabia is not helping the SCI to increase their performance, and needs to be improved. This study provides a potential solution, and an action plan that mirrors one of the most successful research and development programs in the construction industry in the world [+1915 tests, six different countries, 31 states in the U.S. and 98% customer satisfaction]. The solution proposed in this dissertation is unique to the strengths and weaknesses of the research and development programs at universities and research centers in Saudi Arabia. This study is the first study of its kind in Saudi Arabia. / Dissertation/Thesis / Doctoral Dissertation Construction Management 2017

Empirically, this thesis has focused on nine research and development (R&amp;D) networks set up to promote a professional approach to care and strengthen the collaboration between health care sectors in a Swedish health care setting. The research project was embedded in an action research approach intended to encourage network development by means of a dialogical process. The specific research question was: What are the actors‟ perceptions of knowledge networks and how might we account for the networks‟ evolution, role and ways of working? Bourdieu‟s concepts reproduction and symbolic violence were used as analytical tools and were chosen as a way of answering and explaining the empirical story line. Data was collected by use of a multi-method approach consisting of 39 interviews, observations, document review and reflexive notes. The intention was to elicit data that supported both network development and the theoretical explanation to come. It appeared that the networks concerned had several advantages, such as being a forum for internal dialogue and exchange of experiences. In addition, two main patterns emerged: Firstly, most of the participants within the networks were advocates of a linear top-down model of implementation of evidence-based knowledge into practice. Secondly, they experienced inertia in the transfer process. From the collaborative process undertaken it emerged that their linear top-down model of knowledge transfer seemed to be firmly rooted. Theoretically, the thesis contributes to an understanding of why the process of knowledge transfer was considered by the participants within the networks to be a sluggish process. The thesis also contributes to an explanation of why they adhered to the macro-discourse of evidence-based medicine at the expense of involving practitioners outside the networks in horizontal patterns of exchange. It is argued that the networks had a symbolic value and were also a product of and reproduced the evidence-based discourse and the prevailing structures within their field. This contrasted with the role of networks as arenas for generation of local knowledge in the network literature. A major challenge facing health care sectors is that of how to support practitioners in the incorporation of new practices resulting in actual changes.

abstract: The Luminosity Lab, located at Arizona State University, is a prototype for a novel model of interdisciplinary, student-led innovation. The model’s design was informed by the following desired outcomes: i) the model would be well-suited for the 21st century, ii) it would attract, motivate, and retain the university’s strongest student talent, iii) it would operate without the oversight of faculty, and iv) it would work towards the conceptualization, design, development, and deployment of solutions that would positively impact society. This model of interdisciplinary research was tested at Arizona State University across four academic years with participation of over 200 students, who represented more than 20 academic disciplines. The results have shown successful integration of interdisciplinary expertise to identify unmet needs, design innovative concepts, and develop research-informed solutions. This dissertation analyzes Luminosity’s model to determine the following: i) Can a collegiate, student-driven interdisciplinary model of innovation designed for the 21st century perform without faculty management? ii) What are the motivators and culture that enable student success within this model? and iii) How does Luminosity differ from traditional research opportunities and learning experiences? Through a qualitative, grounded theory analysis, this dissertation examines the phenomena of the students engaging in Luminosity’s model, who have demonstrated their ability to serve as the principal investigators and innovators in conducting substantial discovery, research, and innovation work through full project life cycles. This study supports a theory that highly talented students often feel limited by the pace and scope of their college educations, and yearn for experiences that motivate them with agency, achievement, mastery, affinity for colleagues, and a desire to impact society. Through the cumulative effect of these motivators and an organizational design that facilitates a bottom-up approach to student-driven innovation, Luminosity has established itself as a novel model of research and development in the collegiate space. / Dissertation/Thesis / Doctoral Dissertation Systems Engineering 2020

Bangladesh RMG (Ready-made garments) industry has grown rapidly and contributing to country’s economy successfully for last three decades. In 2018-2019 this giant sector contributed 84% of the total foreign exchange earnings of the country. This is the unique sector of the country in terms of significant export growth rate and stands as the second-largest RMG exporter with 6.8% market share according to world trade organization 2019. Though the growth rate is increasing annually but it seems the growth of the industry yet to reach highest potentials. Aim: Aim of this study is to understand the factors influencing the sustainable development of Bangladesh ready-made garments industry.   Method: The study has been conducted applying the qualitative method. Primary data is collected through interviewing suppliers of the ready-made garments of Bangladesh. Secondary data sources were governmental and private organization’s websites. The data were analyzed by comparing it with existing literature.  Results: The result shows factors such as Compliance, Political unrest, Technology, Research &amp; Development, Diversifications, Competition, Marketing strategy influencing sustainable development of the ready-made garments industry of Bangladesh.  Contributions of the study: This study investigates the factors hindering sustainable development of the Bangladesh read-made garments sector which has been discussed in previous literature in a segregated way. In this study factors that cause unstable export growth and hinder sustainable development have been addressed in the same frame. Furthermore, stakeholders of the company (Customer, Suppliers, Buyers, Investors, and Government) will be benefited to know the results of this study, as sustainable development is the result of unified efforts.  Suggestions for further research: Future researchers can investigate the factors elaborately both from suppliers and buyers’ point of view. Because of limitations, author could not reach more suppliers and buyers. The buyer’s prospect is also important to judge the factors influencing growth instability and sustainable development.

新產品開發對企業的銷貨額的增加，市場佔有率的提高及利潤的確保有極大之關係，而影響新產品開發關鍵性成功因素之一，是R&D人員如何確保，如何選才、用才、留才，有關R&D人員留才之研究相當多。由實證中提出企業中實施R&D人員生涯規劃，是有助於留住人才的。經由理論瞭解，R&D人員之生涯發展是一生中之工作與發展的歷史，是會變的，但是其中心思想則不會捨棄的，稱之為生涯導向，本研究將之分為管理型導向、專案型導向、技術型導向及自由導向。R&D人員之生涯發展導向為與公司目標一致為人事政策的重要一環，組織如何透過人事政策協助R&D人員之生涯發展為本研究重點。 　　本研究乃以R&D人員之生涯發展與人事政策之關聯性來探討R&D人員在組織中對人事政策之期望及重要性程度，並調查R&D人員對人事政策對其生涯發展之重要度及滿意度。以瞭解R&D人員對現行人事政策及組織的期望及滿意度。以做為對R&D人員之需求之瞭解，及調整人事政策之依據。本研究經調查個案公司，收回116份有效問卷，經由單因子變異數分析、P檢定、及平均值比較分析，發現R&D人員之人口變項對人事政策、及R&D人員之生涯發展有顯著相關，發現現行人事政策中，教育訓練，績效考核、升遷制度、薪酬制度及新人事政策，皆對R&D人員的生涯發展，有很重要的影響。而其中R&D人員對於新人事政策中之彈性上班、工程師制度、同仁配股及住宅貸款等皆有相當高的滿意度，而對於教育訓練之滿意度亦相當高。但R&D人員對考核的公平性、升遷速度與同業薪酬的比較上滿意度較低。 　　人口統計變項對於生涯導向，雖然在平均值上有高低之差別，但未呈顯著的差異。而 R&D人員之生涯導向。在人事政策之重要度及滿意度之認知上，除了教育訓練中專業訓練的重要度及績效考核的公平性滿意度之認知上有顯著差異外，其餘各變項皆不顯著。 　　本研究提出建議，對於滿意度低之人事政策適時檢討修正，有利吸引R&D人才、留才。但要注意，R&D人員滿意度提高之後續效是否相對提高，是要再進一步研究的課題。其次如何讓R&D人員之生涯發展與公司之目標一致化，也是企業要努力的方向之一。最後建議對R&D人員高學歷的來臨，人事政策如何去因應是一個新的挑戰。

<p>Research and Development-costs constitutes an important part in contemporary companies. R&D are treated differently depending on their definition and how the historic value is decided. The main goal for this essay is to bring clarity to how the definiton of the term R&D is decided in accounting as well as in tax law. Another goal is to decide how the historic value is calculated. It is also interesting to examine under which circumstances the costs can be activated in the balance sheet, and under which circumstances deduction for the R&D-costs may be allowed. Besides R&D-projects when searching for new products, there are other areas in which R&D-projects can be found. For example there can be R&D-projects with the purpose to evolve the companies administrative routines and in the area of personal health-care. The historic value contains all the costs that are related to the project. Activation of a cost may be allowed from the day the company decides that the asset is going to generate economic value in the future. The rights to deduct R&D-costs is admitted when the R&D-project is done within the field where the company is operating.</p>

Research and Development-costs constitutes an important part in contemporary companies. R&amp;D are treated differently depending on their definition and how the historic value is decided. The main goal for this essay is to bring clarity to how the definiton of the term R&amp;D is decided in accounting as well as in tax law. Another goal is to decide how the historic value is calculated. It is also interesting to examine under which circumstances the costs can be activated in the balance sheet, and under which circumstances deduction for the R&amp;D-costs may be allowed. Besides R&amp;D-projects when searching for new products, there are other areas in which R&amp;D-projects can be found. For example there can be R&amp;D-projects with the purpose to evolve the companies administrative routines and in the area of personal health-care. The historic value contains all the costs that are related to the project. Activation of a cost may be allowed from the day the company decides that the asset is going to generate economic value in the future. The rights to deduct R&amp;D-costs is admitted when the R&amp;D-project is done within the field where the company is operating.