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NÁRODOHODSPODÁŘSKÉ DOPADY INSTITUCIONÁLNÍ RESTRUKTURALIZACE APLIKOVANÉHO ČESKÉHO ZEMĚDĚLSKÉHO VÝZKUMU / Institutional restructuring Czech Agricultural ResearchŠlajs, Jan January 2017 (has links)
This dissertation entitled The Economical Implications of Institutional Restructuring of Applied Czech Agricultural Research solves the issue of effectiveness of applied national agrarian research, which is financed from public funds. The purpose of this thesis is to describe the current basis of applied agricultural research funded by the governance, respectively those scientific institutions that are eligible for an annual institutional grant to long-term development. Describe their focus and structure of results. Another purpose is to look for possible reserves in the system and to propose the restructuring of national applied agricultural research in organizations established by the Ministry of Agriculture of the Czech Republic. I have focused on comparing the outputs of scientific institutions in the periods of science and research support programs since 2007. In the data evaluated by the research institutions, I have been using bases in the last five years. From the point of view of the effectiveness of applied agricultural research, I am using data from 1989, respectively 2003. I solved the chosen topic of the dissertation by progressive steps. First, I evaluated the individual research institutions in terms of their outputs within the announced programs of support for science and research. I was looking for the argument that there is a substitute in the form of a private research organization in the current system of public research institutions. Which I didn´t find. State established applied agricultural research is unique in its content. For a comprehensive view, I have analysed the structure and types of research results achieved in the announced support programs. Problematics was solved mainly by comparison analysis based on literature, data and their aggregated results. The economic and social policy impacts are processed on the performance of the agriculture - food industry complex in terms of gross added value, socio-demographic data about workers in the field and complex. The dissertation proposes a new organization structure of applied agricultural research established by the state. A system of the central agriculture research organization is designed on the base of the current geographical distribution on the territory of the capital city Prague and Brno. The solution provides a more complex use of the existing unused potential of agriculture public research organizations. At the same time the standard elements of modern management are applied. Research has shown that the current system of funding science and research, which prefer quantity rather than output quality, is a major failure. At the same time, the work has shown that there is a way-out from the current fragmented system of the organization of applied agricultural research while preserving its unique possibilities. The results of this work enable, in the case of political will, the realization of greater efficiency of applied agricultural research established by the state in the Czech Republic.
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Dopad kapitalizace výdajů na výzkum a vývoj na odhady makroekonomických agregátů a na vztah rozpočtu ČR a EU / The impact of expenditures on research and development on estimates of macroeconomic aggregates and on the relationship between the budgets of the Czech republic and the EUZbranek, Jaroslav January 2009 (has links)
The thesis deals with the statistics of research and development and focuses on possible effects of considered capitalization of R&D expenses. The opening part is devoted to statistical investigations in the R&D area to provide an overview of data base. Subsequently, the specific suggested methodological changes in the international ESA standard and related changes in the national accounting system are introduced, including the description of current practices. In the main part, the impacts of the capitalization on the main macroeconomic aggregates and Maastricht criteria fulfilling are presented on the real Czech Republic data. In the final section, possible impact on the contributions of the Czech Republic to the EU budget are shown, along with international comparisons describing impacts on all member states in the context of the EU budget financing. The aim of the comparison is to show whether capitalization is beneficial or not for the individual member states.
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Analýza vývoje českého průmyslu / The analysis of development of Czech industryMynářová, Barbora January 2009 (has links)
The experience from the period between world wars shows us, that providing right treatment of given potential it is possible to keep up with the world - class level.Directive way of managing the economy did not work properly with strong and weak sides of the industry and tried to push it within barriers that do not correspond it's long term development. Finally in 90's the Czech industry was given a second chance to learn from it's mistakes. How did it dispose with it? The totalitarian regime was very thorough at following it's own theories and so it decimated the industry. Also the business culture after 40 years suffered. Before there was too much state supervision, during the transformation it disapeared. New - born business sector had to rely on it's own strength and under the given conditions it did well. Yet strong competition on foreign markets unmuffled some of the shortcomings in the Czech export-oriented industry. Considering the necessity to strenghten the competitiveness, government was obliged to pay more attention to industrial policy.
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Účetní výkaznictví dle IFRS u softwarových společností / Financial reporting of software companies under IFRSBlažek, Michal January 2014 (has links)
The thesis focuses on financial reporting under IFRS in comparison with US GAAP. It defines a software company and characterizes the business segment as very dynamic, rich in business combinations. The thesis describes methods of financial reporting of intangible assets, research and development and external sources for obtaining software. In-house created software is rarely capitalized that cause undervaluation of assets. In particular assets from business combination are reported. The thesis describes software revenue recognition according to current IFRS/US GAAP and the new revenue standard. It compares chosen aspects of reporting in segments: B2C, B2B, social networks, information security and search engines. In the conclusion, the thesis evaluates current situation in described segments regarding relevance of the standard to monetization models and intangible assets of software companies and it provides possible outlines in the future.
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Manažment inovácií / Innovation managementBačová, Michaela January 2012 (has links)
This diploma thesis works with innovation that is described as a key factor of development in global economy. First charter described management approach to innovation in enterprise and consequent micro economical view is followed by macro economical analysis of innovation. The main aim of this part is to define key factors that affect innovation and competitiveness of economy. The third charter is dedicated to institutional framework on innovation in European Union, United States of America, Japan and China. The result of thesis is a set of theoretical recommendations and simple model of innovation company and economy.
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Agilidade na contratação de projetos de pesquisa do Programa de Pesquisa e Desenvolvimento da ANEELBacellar, André Melo January 2014 (has links)
O trabalho teve como objetivo investigar a agilidade nas contratações de projetos de pesquisa no âmbito do Programa de Pesquisa e Desenvolvimento da Agência Nacional de Energia Elétrica (ANEEL). A pesquisa foi motivada pela demora na contratação de alguns projetos e pelo insucesso na contratação de outros, com o concorrente acúmulo de recursos a serem investidos. O primeiro objetivo específico foi a identificação das restrições do programa de P&D da ANEEL e seleção daquelas que afetam a contratação de projetos de pesquisa. O segundo objetivo é a proposição de alternativas para aumentar a agilidade na contratação de projetos de pesquisa. O trabalho foi dividido em duas etapas que correspondem aos objetivos específicos e são apresentadas em dois artigos. A primeira procurou investigar as variáveis do problema. A segunda etapa procurou propor alternativas para agilizar o processo de contratação de projetos de pesquisa das empresas. Na primeira etapa foi aplicado método para lidar com problemas sociais complexos ao longo de reuniões específicas. Uma das reuniões foi realizada com especialistas em pesquisa e outra com os envolvidos no programa de pesquisa. As informações foram trabalhadas e validadas com os participantes. Para desenvolver a segunda etapa, foram realizados três estudos de caso em que foram realizadas entrevistas e o mapeamento dos processos de contratação de empresas de diferentes naturezas jurídicas. Os procedimentos buscaram investigar se existiam diferenças na agilidade de contratação entre as empresas, tendo como base de comparação uma configuração específica de projeto, investigar a motivação para tais diferenças e levantar alternativas para disseminar entre as empresas a agilidade nas contratações. Na primeira etapa, as restrições do programa de P&D foram identificadas e a maior parte delas está relacionada com a gestão interna das empresas. Em seguida, estão as restrições relacionadas a contratação de projetos, mais especificamente a questões de propriedade industrial e de equipamentos comprados ou produzidos pelo projeto. Na segunda etapa, foram confirmadas diferenças na agilidade de contratação entre as empresas. A padronização de procedimentos e as relações recorrentes foram identificadas como motivações para tais diferenças. Entre as alternativas encontradas na literatura para tratar as restrições constatadas na primeira etapa, a formação de relações de longo prazo parece beneficiar a celebração de contratos. A formação de comitês para ajustes nos contratos não foi alvo de questionamento na presente pesquisa, mas também pode ser uma alternativa para agilizar a celebração de contratos. A atribuição da propriedade dos resultados para a parceira que mais contribui é alvo de controvérsia por questões legais. A presente pesquisa contribuiu para o campo gerencial ao propor a criação de uma certificação de qualidade para disseminar a padronização de processos, sendo que a padronização não foi abordada na teoria revisada que trata sobre a contratação de projetos de pesquisa. Essa alternativa contribuiria para tratar as restrições encontradas na contratação de projetos entre as empresas e as executoras com benefícios que extrapolam o escopo da presente pesquisa, visto que as instituições de pesquisa envolvidas no programa de P&D ANEEL estão dentre as principais do sistema de pesquisa brasileiro. Propõe-se desenvolver novas pesquisas que evoluam o conhecimento sobre a agilidade de contratação ao investigar os perfis de contratações, os mecanismos de governança utilizados e as diferenças de agilidade obtidas. / The work´s objective was the investigation of research contracting agility in the context of R&D Program for the Brazilian Electric Energy Sector. The research was motivated by the delay on some projects contract negotiation and by others unsuccessful contracting process, while the funds to invest keep growing. The first specific objective was to discover which constraints of the R&D Program for the Brazilian Electric Energy Sector, which guidelines and instructions are established by the Brazilian Electricity Regulatory Agency – ANEEL, affects research projects contracting process. The second objective is the proposition of alternatives to increase contracting agility. The work had two main stages to address the specific objectives and they are presented in two papers. The first stage investigated problem´s topics. The second stage intended to propose alternatives to make the utilities contracting process more agile. The first stage has applied a method for handling complex societal problems. A discussion meeting involved research experts and other the utilities and academy. The information collected was summarized and then validated with the participants. At the second stage, three case studies were developed using interviews and process mapping with public, private and mixed utilities. The procedures applied intended to investigate if there was agility differences in utilities contracting processes, using as reference a specific project configuration, identify the motivation for the differences founded and raise alternatives to make all utilities contracting processes agile. The constraints were identified in the first stage and most of them are related with utilities management. In second place, there are constraints related with project contracting, especially issues about industrial property and equipments developed or bought in the project. At the second stage, contracting agility differences were found. Process standardization and recurrent relationships were identified as possible motivations for these differences. Among the alternatives found in the literature review to handle the constraints identified in the first stage, the long term relationships seems to make contracting easier. The development of committees to adapt contracts during evolution of the collaboration was not in the scope of the present research, but also can be an alternative to make contracting more agile. Share property rights according with technological contribution can be refused because of legal aspects. The present research evolve the management knowledge as it proposes a certification to promote process standardization, besides the standardization was not present in the reviewed theory about research project contracting. This alternative would contribute to handle constraints identified in the contracting experience, with benefits that will exceed the planned scope, as the research institutions in the ANEEL R&D program are among the most importants in the brazilian research system. New researches may expand the knowledge about contracting agility if they investigate contracting configuration, governance mechanisms used and the agility differences obtained.
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O processo de construção conceitual-metodológica da PINTEC / The conceptual and methodological design process of the Brazilian innovation survey (PINTEC)Silva, Diego Rafael de Moraes, 1990- 27 August 2018 (has links)
Orientador: André Tosi Furtado / Dissertação (mestrado) - Universidade Estadual de Campinas, Instituto de Geociências / Made available in DSpace on 2018-08-27T09:56:23Z (GMT). No. of bitstreams: 1
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Previous issue date: 2015 / Resumo: O surgimento da PINTEC no começo dos anos 2000 constituiu uma novidade radical em termos de mensuração da inovação no Brasil. Pouco, porém, se sabe sobre quais foram as motivações originais para a realização desta pesquisa no País e, em especial, quais foram os principais atores, interesses e visões de mundo por trás de tal consecução. Baseando-nos no entendimento de que o contexto de produção das estatísticas define, em certa medida, suas fronteiras de utilização, propomos na presente investigação um estudo acerca da gênese da PINTEC. Sustentamos que a PINTEC 2000, primeira edição desta pesquisa, assumiu uma configuração conceitual-metodológica que é fruto das escolhas provenientes do seu contexto de surgimento. Tais escolhas, por conseguinte, delineiam os limites e alcances das estatísticas e dos indicadores da PINTEC 2000, uma vez que elas, enquanto fundamentadas em determinados interesses e visões de mundo acerca do fenômeno a ser mensurado, privilegiam a mensuração de certos aspectos da inovação em detrimento de outros. Dada a notável relevância do Estado na produção e uso das estatísticas em geral e dos indicadores de CT&I em especial, partimos da hipótese de que os atores de políticas públicas desempenharam um papel de destaque no processo de construção da PINTEC, de modo que seus interesses e visões de mundo foram elementos fundamentais para a configuração conceitual-metodológica da pesquisa. Para retraçar as origens da PINTEC, realizamos entrevistas abertas com uma amostra intencional dos atores-chave envolvidos na construção da pesquisa, além, é claro, de discutir a trajetória histórica dos indicadores de inovação e dos modelos conceituais e metodologias que vêm ao longo dos anos fundamentando a sua mensuração. A partir das entrevistas, da revisão da literatura e dos documentos coligidos na presente investigação, evidenciou-se que a PINTEC é fruto de uma direta e incisiva demanda por parte do MCT, que, preocupado com a fragilidade acerca das estatísticas nacionais acerca do dispêndio privado em C&T e, especialmente, em P&D, propõe no final dos anos 1990 ao IBGE bancar financeiramente uma pesquisa de inovação no Brasil para poder contar com indicadores mais confiáveis sobre o setor privado. Observamos que, apesar de a principal demanda do MCT ser por indicadores de P&D empresarial, as discussões sobre a PINTEC evoluem, por meio de demandas de atores outros que aqueles provenientes do âmbito de política pública, em direção à realização de um survey de inovação, e não apenas um survey de P&D. A PINTEC 2000 assume, então, um modelo "híbrido", configurando-se como um survey de inovação com uma robusta seção acerca das atividades de P&D, que era a principal demanda do MCT. Verificamos, contudo, que tal modelo possui suas limitações, as quais, contudo, não impediram que a PINTEC 2000 gerasse importantes impactos em termos de produção de conhecimento e possibilidades de sugestões de políticas públicas e gestão empresarial no Brasil / Abstract: The Brazilian Innovation Survey (PINTEC) emergence in early 2000s was a radical novelty in terms of innovation measurement in Brazil. However, we know little about the original motivations for its execution and we especially know little about which were the main actors, interests and worldviews behind such execution. From the understanding that statistical production context defines to some extent statistical frontiers of utilization, we propose here a research about the PINTEC¿s genesis. We maintain that PINTEC adopted a conceptual and methodological configuration that is the result of choices from its genesis context. Such choices outlined the limits and reaches of PINTEC¿s statistics and indicators. Given the remarkable relevance of State in the production and utilization of statistics in general and STI indicators in particular, we start from the assumption that political actors played a key role in the design process of PINTEC, so that their interests and worldviews were fundamental elements for the survey conceptual and methodological configuration. We did unstructured interviews with an intentional sample of key actors involved in the survey design to retrace PINTEC¿s genesis, and besides we discussed the historical trajectory of innovation indicators and their conceptual models and methodologies. From the interviews, the literature review and documents collected we evidenced that PINTEC is the result of a direct and incisive demand from the Brazilian Ministry of Science and Technology (MCT), which was worried about the fragility of national statistics on private spent on S&T and especially on R&D. In the late 1990s, MCT thus proposed to the Brazilian Statistical Office (IBGE) to afford the financial means to the execution of an innovation survey in Brazil to count on more reliable indicators about the national private sector. We observed that despite the MCT main demand being on business R&D indicators, the discussions about PINTEC evolved to the design of an innovation survey and not only a R&D survey. Therefore, PINTEC adopted a `hybrid¿ model as an innovation survey with a robust section about R&D activities, which were the MCT main demand. However, we also verified that such model have its limitations, which, notwithstanding, did not impeded that PINTEC generated important impacts on knowledge production and possibilities of policy and management suggestions in Brazil / Mestrado / Politica Cientifica e Tecnologica / Mestre em Política Científica e Tecnológica
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Vykazování nehmotných aktiv podle IFRS, US GAAP a české účetní legislativy / Reporting of Intangible Assets according to IFRS, US GAAP and Czech Accountig LegislationŠnajnarová, Jana January 2018 (has links)
The diploma thesis focuses in the theoretical part on a determination and comparasion presentation of intangible assets acording to two world accounting systems – International Accounting Financial Standards and US Generally Acepted Accounting Principles and Czech Accounting Legislation. Specifies the basic theoretical elements of intangible assets. The analytical part of thesis focuses in the impacts and their effect on the entity.
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Financování výzkumu a vývoje inovativních technologií v České republice / The Research and Development Financing of the Innovative Technology in Czech RepublicDušková, Monika January 2014 (has links)
The thesis deals with the financing opportunities of a research and development support for small and medium enterprises in Czech Republic from the European Union resources. It mainly observes a managed change in the company and risks related to this change. The thesis is a supporting document for the decision making of the company in the financing of the innovative technologies from European budget and in the international project participation.
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Impact de la consanguinité et de l’hybridation chez quatre auxiliaires de lutte biologique / Impact of inbreeding and hybridization in four biological control agentsQuaglietti, Bastien 10 July 2017 (has links)
La consanguinité et l’hybridation sont deux processus génétiques pouvant avoir des effets antagonistes dans les élevages d’auxiliaires de lutte biologique. L’hybridation peut minimiser les risques de dépression de consanguinité (diminution de fitness des individus consanguins), et favoriser l’apparition de phénotypes avantageux. Bien que les mécanismes de la dépression de consanguinité et des conséquences de l’hybridation soient bien connus, très peu d’études ont été réalisées dans le cadre de la lutte biologique. Il convient d’évaluer les effets réels de la consanguinité et de l’hybridation sur la fitness des auxiliaires pour orienter les pratiques de l’industrie de la lutte biologique. Dans le cadre d’une collaboration public-privé, des données ont été produites sur les effets de la consanguinité chez les quatre auxiliaires Allotropa burrelli, Chrysoperla near comanche, Cryptolaemus montrouzieri et Macrolophus pygmaeus. La consanguinité a notamment provoqué une baisse de 30% du succès reproducteur chez M. pygmaeus. Une étude approfondie des conséquences de l’hybridation intra-spécifique a alors été réalisée en utilisant quatre populations de M. pygmaeus. Trois groupes génétiques séparés par un fort isolement reproducteur ont été mis en évidence. Néanmoins, un avantage de fitness pour les individus issus de croisements entre parents génétiquement distants a été mis en évidence au sein de chaque groupe génétique. Ce travail de thèse apporte des données utilisables à court-terme par les entreprises partenaires. Il contribue par ailleurs à créer un corpus de données pour mieux évaluer l’importance réelle des effets génétiques dans les élevages d’auxiliaires. / Inbreeding and hybridization are two genetic processes that may have antagonistic effects in biological control agents (BCAs) rearing. Hybridization can minimize the risk of inbreeding depression (decrease in fitness of inbred individuals), and favor the emergence of advantageous phenotypes. Although the mechanisms of inbreeding depression and the consequences of hybridization are well known, very few studies have been carried out in the context of biological control. The actual effects of inbreeding and hybridization on the fitness of BCAs should be assessed to guide the practices of the biocontrol industry. In a public-private collaboration, data were generated on the effects of inbreeding in the four BCAs Allotropa burrelli, Chrysoperla near comanche, Cryptolaemus montrouzieri and Macrolophus pygmaeus. Inbreeding resulted in a 30% decrease in reproductive success in M. pygmaeus. A thorough study of the consequences of intra-specific hybridization was then carried out using four populations of M. pygmaeus. Three genetic groups separated by strong reproductive isolation were identified. Nevertheless, a fitness advantage for individuals from crosses between genetically distant parents has been highlighted within each genetic group. This work brings data usable in the short term by the partner companies. It also helps to create a corpus of data to better evaluate the real importance of genetic effects in BCAs rearing.
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