Nous étudions la relation entre la mise en place d’instruments politiques, des innovationsvia la Recherche et Développement (R&D) et la diffusion de la technologie dans une structure Nord-Sud. Nous analysons d’abord l’impact de la mise en place d’instruments politiques d’un pays du Nordsur l’investissement en R&D domestique (de procédé puis de produit) dans un cadre théorique. LeNord fait face à la concurrence venant d’un pays du sud à faibles coûts de production. Les résultatsmontrent que ces instruments stimulent les dépenses en R&D mis à part avec un quota surimportations. Nous nous concentrons ensuite sur la question de la diffusion de la technologie du Nordvers le Sud. Nous utilisons un modèle dynamique théorique dans lequel le Nord publie un brevet pouraugmenter la durée de monopole concernant l’utilisation d’une nouvelle technologie. Les instrumentspolitiques précédents ralentissent la diffusion technologique mis à part le quota, une nouvelle fois.Néanmoins, des représailles mises en place par le Sud peuvent l’accélérer. Enfin, nous réalisons uneétude empirique à l’aide d’estimations économétriques au niveau des déterminants potentiels de ladiffusion de la technologie entre le Nord et le Sud, mesurée par les collaborations de brevet. Nousmontrons que l’intégration à l’Union Européenne des pays d’Europe de l’Est augmentesignificativement l’intensité des collaborations avec les pays d’Europe de l’Ouest alors que l’effet surla probabilité de collaboration n’est pas significatif. / We study the relationship between policy instruments, innovations through Research andDevelopment (R&D) and technology diffusion in a North-South structure. First, we analyze the impactof the implementation of policy instruments by a Northern country on domestic (process and product)R&D expenditures in a theoretical framework. The North faces competition from a low-cost Southerncountry. The results show that policy instruments increase R&D expenditures except for an importquota. Then, we focus on the issue of technology diffusion from the North to the South. We design adynamic theoretical model in which the North files a patent to increase the monopoly period with anew technology. Previous policy instruments slow down technology diffusion except for an importquota again. Nevertheless, retaliations implemented by the South may accelerate it. Finally, we makean empirical study through econometric estimations of potential determinants of the technologydiffusion from the North to the South measured by patent collaborations. We show that the EuropeanUnion integration of Eastern European countries significantly increases the intensity of patentcollaborations with Western European countries while the effect on the probability of collaboration isnot significant.

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>

<p>BACKGROUND: Project based structures has become more and more common in the organizations of today. As the project based structures are given a more central role in the organizations the interdependencies between the projects are getting more attention. These structures need a new type of control to meet the unique challenges that arise. The research</p><p>that has been done has been concentrated around the project form and the projects internal control, the area of multi-project management is therefore relatively unexplored. The few existing studies on the subject focus on projects in the construction industry why research in</p><p>more complex fields of business have been requested.</p><p>PURPOSE: The purpose of this thesis is to explore and analyze how knowledge intense multi-project organizations manage their project activities, and to determine how different organizational characteristics affect the need for management control systems.</p><p>METHODOLOGY: The empirical data has been collected through interviews with personnel in BT Products R&D, Gambro R&D and AstraZeneca Development. These organizations are all mature and project intense.</p><p>CONCLUSION: With an organization´s line of business follows a certain level of uncertainty and interdependencies between projects. Another important factor is the organization´s level of internal and external differentiation. These three factors together describe the characteristics of an organization, which forms the organization´s starting position. To handle the uncertainty of unpredicted events the organizations’ reflexes has to be quick enough; this is made possible through a project oriented organizational structure where the project managers have more authority than the function manager. Interdependencies between projects is handled through coordination, the level of coordination needed is dependent on the degree of interdependencies. Last but not least the organization has to handle the complexity that comes with the degree of internal and external differentiation. This is managed through the integration and extent of the management control systems. In the analysis chapter a model is presented that describes the relationship between the organization characteristics and management control systems.</p> / <p>BAKGRUND: I dagens organisationer är det allt vanligare att verksamheten bedrivs i projektform. När företag allt mer började ta till sig projektbaserade strukturer kom relationen mellan projekt i fokus. Denna arbetsform kräver en ny typ av styrning, detta för att hantera de beroenden som finns mellan projekten samt för att möta de samordningsproblem som kan uppstå. De senaste åren har projektstyrning blivit ett allt vanligare forskningsområde, multiprojektstyrning finns det dock inte mycket information om. Den forskning som väl genomförts har inriktats mot byggsektorn varför forskning på komplexare områden eftertysts.</p><p>SYFTE: Syftet med uppsatsen är att undersöka och analysera hur kunskapsintensiva multiprojektorganisationer hanterar sin projektverksamhet, samt att utröna hur olika organisationers egenskaper påverkar behovet av styrsystem.</p><p>GENOMFÖRANDE: Det empiriska materialet har samlats in genom intervjuer på BT Products R&D, Gambro R&D och AstraZeneca Development R&D. Samtliga organisationer är mogna och har en arbetsgång som baseras på projekt.</p><p>RESULTAT: Ett företags verksamhetsområde medför en viss grad av osäkerhet i den praktiska verksamheten, ytterligare en annan verksamhetsspecifik faktor är beroendegrad mellan projekt. Vidare är ett viktigt karaktärsdrag hos organisationer graden av differentiering. Dessa tre faktorer beskriver organisationens karaktäristika, med andra ord vilket utgångsläge organisationen har i sitt arbete. För att kunna hantera osäkerhet krävs att organisationen har tillräckligt bra reflexer för att möta oförutsedda händelser, detta löses genom att ge projekten mer auktoritet jämfört med funktionen. För att hantera beroenden krävs att verksamheten koordineras, vilken grad av koordinering som krävs beror på vilken grad av beroenden som finns representerat. Slutligen måste den komplexitet som differentiering ger hanteras, detta sker genom integrationen och omfattningen av styrsystemen. I uppsatsen presenteras avslutningsvis en modell som beskriver relationen mellan organisationen och dess styrning.</p>

<p>The purpose of this thesis is to find out when Research and Development (R&D) becomes a suitable attribute for a production company to outsource. In an environment where innovations are following up quickly up and uncertainty about the type of innovation and customer is a fact, external sourcing can bring a competitive advantage. The empirical evidence shows that when R&D is outsourced the total cost does not increase at a due cause of outsourcing in this given study.</p><p>Although a lot of theory explains outsourcing as a cost increasing factor, the internal experience and frequent relation between the technical production company Beta and its R&D vendor company Alfa can decrease costs considerably due to lower communication and governance costs. This was not explicitly expressed in related theory and is therefore a contribution to the academia as well as for managers who seek to find an answer to the question of when to outsource and when not to outsource.</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.

Organizations have realized that they need to develop and strategically utilize their patent portfolios in order to maintain sustainable competitive advantage. This requires a change in the organization design and practice. Prior studies have addressed this in context of increasing patent productivity, i.e., process of filing patents (Shapiro, 1990; Berkowitz, 1993; Ransley and Gaffney, 1997; Chattopadhyay, 2003). But there have been lacunae in addressing issues in organization design and practice for ensuring patent utilization, which forms the focus of this thesis. Patent externalization is defined the process of translating embedded intellectual value of a patent into “externalized” knowledge and financial benefits. The objectives of the thesis have been to conceptualize a model and measure high and low variances in organizational patent externalization potential, to understand significant organization-level practices that differentiates between organizations having high and low patent externalization potential, to understand differences in organizational perceptions about knowledge and financial orientation of the patent externalization practices in organizations having high and low patent externalization potential and to suggest changes in practices that would enhance organizational patent externalization potential. Towards this purpose, prior literature related to patent productivity and organization change were studied and a conceptual model was developed. The conceptual model outlines that the organizational design components – organizational practices supporting patenting outcomes, competitive intelligence gathering practices and patent commercialization practices alongwith organization and individual moderating variables determine the organizational patent externalization potential. This model was initially verified through exploratory case studies across seven R&D intensive organizations. Variables identified from literature review and initial case studies, were operationally defined and measurement models for the thesis were developed. A questionnaire comprising of 160 items (validated items measuring the aforementioned variables) was designed for conducting the survey research. The measurement scale used was a 5-point Likert-type interval scale. . A Cronbach alpha of 0.82 was obtained for the questionnaire. The sample comprised of professionals from four sectors – pharmaceutical, IT, manufacturing and academia. The sample size was 56 organizations representing 208 professionals. To accommodate the influence of the moderating variables, data was collected from professionals having commercialized patents, whose patents were yet to be commercialized and those having no patent commercialization experience. The statistical techniques used for data analysis were: principal component analysis, hierarchical cluster analysis, discriminant analysis, F-test, t-test and chi-square tests. This thesis provides insights into various practices and perceptions that are essential design components in enhancing organizational patent externalization potential. These findings have implications for OD managers. The thesis contributes both to the theory of patent management and change management literature. Additionally, the questionnaire designed for this study has potential for being used as a diagnostic tool to assess potential for organizational change. Limitations and future areas of study are also addressed.

The Canadian canola breeding sector met a transition from publicly funded breeding research to large private investments in research and development (R&D). The increasing use of biotechnology tools in the mid 1990s made the assignment of plant ownership technically possible while the legislative safeguards that were put in place during the same period enabled owners to take juristic actions against potential infringers. Today, canola breeding sector is dominated by large multinational firms. The generation of proprietary knowledge in the canola breeding sector has caused a freedom to operate issue. Private and public firms conducting canola R&D are seriously concerned about their ability to gain and preserve access to key technologies in an IPR world. <p>This thesis uses the tragedy of the anticommons framework to analyze the consequences of increased intellectual property protection in the canola breeding sector. Theory suggests that when a common resource is owned by multiple owners, each of the owners has the incentive to overcharge potential users, leading to the underuse of the resource. In R&D, different owners of complementary technologies may overcharge potential R&D firms that want to assemble different technological pieces to produce a new one. The result is forgoing research and development of new products.<p>The results of personal interviews with thirteen canola researchers and IP officers are presented and analyzed. The results suggest that the increase in the intellectual property protection in the last two decades in the canola breeding sector has led to difficulties with canola R&D. These difficulties take the form of reduced access to current, proprietary and public material. With hampered access to research input material, research output is not maximized and potential research may be forgone. Interviewees described how the increase in the intellectual property protection affects their personal and organizations ability to conduct research as well as some the implications of the new IP regime on the canola breeding sector. There is indication that canola breeding sector is moving towards a super-protectionism. Under these conditions, canola R&D firms, private and public, are in search for ways that will open access to enabling technologies and research areas. The creation of platform technologies and collaborations are the most prominent ones and are observed to increase in occurrence world wide.

The purpose of this thesis is to find out when Research and Development (R&amp;D) becomes a suitable attribute for a production company to outsource. In an environment where innovations are following up quickly up and uncertainty about the type of innovation and customer is a fact, external sourcing can bring a competitive advantage. The empirical evidence shows that when R&amp;D is outsourced the total cost does not increase at a due cause of outsourcing in this given study. Although a lot of theory explains outsourcing as a cost increasing factor, the internal experience and frequent relation between the technical production company Beta and its R&amp;D vendor company Alfa can decrease costs considerably due to lower communication and governance costs. This was not explicitly expressed in related theory and is therefore a contribution to the academia as well as for managers who seek to find an answer to the question of when to outsource and when not to outsource.

The Canadian canola breeding sector met a transition from publicly funded breeding research to large private investments in research and development (R&D). The increasing use of biotechnology tools in the mid 1990s made the assignment of plant ownership technically possible while the legislative safeguards that were put in place during the same period enabled owners to take juristic actions against potential infringers. Today, canola breeding sector is dominated by large multinational firms. The generation of proprietary knowledge in the canola breeding sector has caused a freedom to operate issue. Private and public firms conducting canola R&D are seriously concerned about their ability to gain and preserve access to key technologies in an IPR world. <p>This thesis uses the tragedy of the anticommons framework to analyze the consequences of increased intellectual property protection in the canola breeding sector. Theory suggests that when a common resource is owned by multiple owners, each of the owners has the incentive to overcharge potential users, leading to the underuse of the resource. In R&D, different owners of complementary technologies may overcharge potential R&D firms that want to assemble different technological pieces to produce a new one. The result is forgoing research and development of new products.<p>The results of personal interviews with thirteen canola researchers and IP officers are presented and analyzed. The results suggest that the increase in the intellectual property protection in the last two decades in the canola breeding sector has led to difficulties with canola R&D. These difficulties take the form of reduced access to current, proprietary and public material. With hampered access to research input material, research output is not maximized and potential research may be forgone. Interviewees described how the increase in the intellectual property protection affects their personal and organizations ability to conduct research as well as some the implications of the new IP regime on the canola breeding sector. There is indication that canola breeding sector is moving towards a super-protectionism. Under these conditions, canola R&D firms, private and public, are in search for ways that will open access to enabling technologies and research areas. The creation of platform technologies and collaborations are the most prominent ones and are observed to increase in occurrence world wide.