A adoção de rotas tecnológicas ambientalmente sustentáveis é uma estratégia acertada para empresas que queiram manter ou melhorar suas posições de mercado e contribuir para a prevenção e adaptação às mudanças climáticas globais. É nessa perspectiva da inovação e da sustentabilidade que este estudo avaliou a influência da cooperação em P&D e das ecoinovações sobre o desempenho socioeconômico de 221 fabricantes de produtos elétricos e eletrônicos. As teorias de Gaia, do Holismo e a teoria evolucionária da inovação predominantemente orientaram o estudo. Os dados foram coletados em 2017 e processados via SmartPLS®3. Por meio da técnica de Modelagem de Equações Estruturais o modelo conceitual do estudo foi validado com 99% de confiabilidade (p<0,01), demonstrando com originalidade que a cooperação em P&D e as ecoinovações explicaram satisfatoriamente em 51,3%o desempenho socioeconômico das empresas pesquisadas. Três hipóteses comprovaram que a cooperação em P&D com parceiros tecnológicos influenciou positivamente a introdução de ecoinovações de produto, ecoinovações de processo e ecoinovações organizacionais nas empresas investigadas. Duas hipóteses comprovaram que ecoinovações de produto e ecoinovações organizacionais influenciaram positivamente o desempenho socioeconômico das empresas. Uma hipótese não comprovada demonstrou que ecoinovações de processo não influenciaram positivamente o desempenho socioeconômico das empresas. Dos atributos de ecoinovação, três não foram validados estatisticamente: a simplificação das embalagens, a simplificação da construção e a eficiência energética dos produtos desenvolvidos. Apesar de os atributos não validados demonstrarem atraso tecnológico dos produtos elétricos e eletrônicos, há predominância de uma rota tecnológica ambientalmente sustentável nas empresas, o que é um visível diferencial competitivo. São notáveis as implicações deste estudo a partir dos emergentes paradigmas da economia circular e da economia verde. Se cooperação em P&D e ecoinovações permitiram resultados socioeconômicos satisfatórios, em empresas distintas usuárias de minerais e de energia elétrica, então cai por terra o paradigma da inovação poluidora, que ignora que recursos naturais são finitos. Fica evidente que o paradigma Triple Bottom Line, que considera o equilíbrio entre as dimensões ambiental, social e econômica, possui base viável para a indústria do terceiro milênio. Emerge nas empresas a responsabilidade de ancorar a mudança tecnológica em todos os elos de suas cadeias de valor, desde a extração de matérias primas da natureza até a educação de consumidores para o uso e descarte consciente de produtos. É possível sugerir que não corrigir a rota tecnológica baseada no paradigma econômico dos excessos sobre os recursos planetários pode ser qualificado como responsabilidade corporativa de lesa ao Planeta. Ademais, indústrias e cadeias de valor de base poluidora parecem estar fadadas ao desaparecimento. Os resultados deste estudo são restritos à amostra de indústrias investigadas no Brasil. Temas com potencial de pesquisa emergem em simbiose e biomimética industrial, sistemas de ecoinovação em Smart Cities, ecoinovação social, ecoinovação de marketing e ecoinovações na Indústria 4.0. / The adoption of environmentally sustainable technology routes is a sound strategy for companies that want to maintain or improve their market positions and contribute to the prevention and adaptation to global climate change. In this perspective of innovation and sustainability, this study evaluated the influence of cooperation in R & D and of eco-innovations on the socioeconomic performance of 221 manufacturers of electric and electronic products. The theories of Gaia, Holism and the evolutionary theory of innovation predominantly guided the study. Data were collected in 2017 and processed via SmartPLS®3. Through the Structural Equation Modeling technique, the conceptual model of the study was validated with 99% reliability (p<0,01), showing with originality that the cooperation in R & D and the eco-innovations satisfactorily explained the socio-economic performance of the companies surveyed in 51.3%.Three hypotheses have proved that cooperation in R & D with technological partners positively influenced the introduction of product eco-innovations, process eco-innovations and organizational eco-innovations in the companies investigated. Two hypotheses have shown that product eco-innovations and organizational eco-innovations have positively influenced the companies\' socioeconomic performance. An unproven hypothesis showed that process eco-innovation has not positively influenced the companies\' socioeconomic performance.From the eco-innovation attributes, three have not been statistically validated: the simplification of packaging, the simplification of construction and the energy efficiency of developed products. Although the non-validated attributes demonstrate technological backwardness of the electrical and electronic products, there is a predominance of an environmentally sustainable technological route in companies, which is a visible competitive edge. The implications of this study are noteworthy from the emerging paradigms of the circular economy and of the green economy. If cooperation in R & D and eco-innovations have enabled satisfactory socioeconomic outcomes, in companies which are distinct users of minerals and electricity, then it falls down the paradigm of polluting innovation that ignores that natural resources are finite. It is clear that the Triple Bottom Line paradigm, which considers the balance between the environmental, social and economic dimensions, has a viable basis for the industry of the third millennium. Companies have the responsibility to anchor technological change at every link in their value chains, since the extraction of raw materials from nature up to the education of consumers for the conscious use and disposal of products. It is possible to suggest that not correcting the technological route based on the economic paradigm of excesses on the world\'s resources can be qualified as a harmful corporate responsibility to the Planet.In addition, polluter-based industries and value chains seem to be doomed to disappear. The results of this study are restricted to the sample of industries investigated in Brazil. Topics with potential for future research emerge in symbiosis and industrial biomimetics, eco-innovation systems in Smart Cities, social eco-innovation, marketing eco-innovation and eco-innovations in Industry 4.0.

Orientadores: Sergio Luiz Monteiro Salles Filho, Carlos Americo Pacheco / Tese (doutorado) - Universidade Estadual de Campinas, Instituto de Geociencias / Made available in DSpace on 2018-08-04T03:23:36Z (GMT). No. of bitstreams: 1 Corder_SolangeMaria_D.pdf: 9001180 bytes, checksum: f1ca1adf3ce1a037f8b993a1f3d673ce (MD5) Previous issue date: 2004 / Resumo: O objetivo desta tese é analisar os limites e as perspectivas dos incentivos e instrumentos de financiamento à ciência, tecnologia e inovação no Brasil, no período recente. Abordar os aspectos financeiros dos investimentos à inovação é fundamental no atual contexto no qual a inovação assume um papel central nas estratégias competitivas de empresas e países. O Brasil conta com uma estrutura bancária de dimensões significativas, mas o crédito privado é um instrumento que pouco tem contribuído para o financiamento dos investimentos produtivos e inovativos por motivos como baixa demanda, cenário macroeconômico desfavorável e postura conservadora deste segmento do mercado para financiar investimentos em que as incertezas e os riscos são maiores que no mercado financeiro. O mercado de capitais brasileiro, por sua vez, tem baixa representatividade no volume de negociações reutilizadas na esfera financeira, também contribuindo pouco para a produção e para a inovação, em parte pelo pequeno número de empresas que participam deste mercado, em parte pelos problemas institucionais e regulatórios por ele apresentados. Inovações importantes vêm ocorrendo nestes mercados no nível internacional, mas elas não têm sido proveitosas, ao menos no Brasil, para ampliar o aporte de recursos em P&D&I. Apesar de crescente, o capital de risco, ainda tem baixa expressividade nos investimentos desta natureza. Por sua vez, o governo criou recentemente, diversos instrumentos de incentivo, mas estes não cobrem com a mesma intensidade todas as etapas envolvidas no processo de inovação. Ao mesmo tempo, o uso dos recursos vem sendo dificultado, ou por problemas de contingenciamento, ou pelas dificuldades de gestão destes recursos. Ampliar o alcance destes instrumentos para que a atividade de inovação e o desenvolvimento da P&D seja uma prática nas empresas dos mais diversos setores é desejável, inclusive para ocupar o espaço não coberto pelo mercado, devido à mencionada atitude conservadora dos investidores para incorporar ativos desta natureza em seus portafólios, mesmo com a emergência dos mercados secundários, da securitização de títulos, dos derivativos, e demais instrumentos que permitem segregar riscos ou ampliar a liquidez dos papéis negociados tornando-os mais aceitáveis nos mercados primários. As principais conclusões deste trabalho apontam para a insuficiência dos incentivos e instrumentos criados pelo governo e para a necessidade de um melhor aproveitamento, por parte das agências de fomento, das oportunidades do mercado, seja por meio do aumento na sua participação direta e indireta em mercados de risco, seja por meio da criação de novos conceitos de financiamento, seja pela intensificação dos mecanismos existentes. É desejável que haja uma maior cooperação entre FINEP e BNDES, pois suas ações são complementares ou até mesmo se sobrepõem. Desse modo seria conformada uma sólida base de finance e funding aos investimentos inovativos até hoje escassa no Brasil. O crescimento sustentado da economia é, porém, condição indispensável para que, também pelo lado da demanda, haja um maior estimulo no tocante às decisões de investir, criando-se assim um círculo virtuoso para o investimento produtivo e inovativo / Abstract: This thesis aims to ana1yze the limits and perspectives of the science, tecbnology and innovation financing mechanisms and incentives in Brazil over recent years. It is fundamental to address the innovation aspects of investments financing in the present context where innovation plays a key role in countries' and enterprises' competitive strategies. Brazil has a significant large banking structure, but private credit has been of little importance on financing productive and innovative investments for reasons such as low demand, unfavorable macro-economic scenery and the conservative posture of the Brazilian banking segmento The Brazilian capital market, in tum, is underdeveloped and brings modest contributions to innovation and production: on one hand because of the smalI number of enterprises participating on that market, on the other hand for the regulatory and institutional problems it presents. Important innovations have been occurring on these markets international wise but, at least on Brazil, they have not been effective as to increase to R&D&I. Althougb it presents a tendency of growth, venture capital still has low participation in this sort of investment. The govemment, in tum, has recently created some incentive mechanisms but they do not cover alI the innovation process phases with the same intensity. Furthermore, these resources are quite hard to tap, either by their decreasing amount due to reduced availability, or by the difficulties managing public resources under current mIes. Widening these mechanisms application is imperative so that R&D&I activities can become common practice of alI business sectors. These new mechanisms would fill the gap left by the resistance conservative markets that investors maintain to these risk assets, even with the emergence of secondary markets, of security bonds, of derivatives, and other mechanisms that enable them to segregate risks and increase the commercial papers liquidity, making them more acceptable on primary markets. The most important conclusions of this work reveal insufficient govemment incentives and the need for a better use of market opportunities by Funding Agencies. This goal may be achieved either by incentives to increase their role on risk markets, by new finance program concepts or by a more intense use of the existing mechanisms. It would be desirable a more cooperative attitude between FINEP and BNDES because they actions are complementary and overlap themselves. This way it would be laid solidfinance andfimding groundwork for innovative investments, stilI deficient in Brazil. Sustained economic growth is an indispensable condition so we have, also in terms of demand, a stimulus to investment decisions, permitting the creation of a "virtuous circle" to productive and innovative investment / Doutorado / Doutor em Política Científica e Tecnológica

Orientadores: Sergio Robles Reis de Queiroz, Maria da Graça Derengowski Fonseca / Tese (doutorado) - Universidade Estadual de Campinas, Instituto de Geociencias / Made available in DSpace on 2018-08-04T05:28:41Z (GMT). No. of bitstreams: 1 Vieira_VeraMariadaMotta_D.pdf: 8655703 bytes, checksum: ebf225afb7dd4bd1ec639d20a21132e6 (MD5) Previous issue date: 2005 / Resumo: A inovação em produtos e processos é reconhecida como fundamental para a competitividade das empresas e dos países e parece depender de um conjunto de fatores que vão além da capacidade tecnológica (ou mudança técnica). Utilizando-se como referência teorias e estruturas analíticas recentes da literatura sobre o desenvolvimento e acumulação de competências e processos de aprendizagem, investiga-se as competências para inovar na indústria farmacêutica, especialmente as competências tecnológicas, organizacionais, relacionais, dos meios e produtivas. Tomando como modelo o "ciclo do medicamento inovador" através da rota de síntese química, analisam-se as competências envolvidas no processo de trazer à comercialização um novo medicamento. Descrevem-se os estágios tecnológicos, a cadeia produtiva, a curva de valor e a evolução das tecnologias na experimentação farmacêutica, assim como as principais transformações que vêm ocorrendo nesta indústria na atualidade e no contexto internacional e nacional. Tal referencial é aplicado ao estudo de caso da Fundação Oswaldo Cruz Fiocruz, a maior instituição de C&T em saúde da América Latina e de seu Instituto de Tecnologia em Fánnacos - Far-Manguinhos, laboratório produtor integrante da rede oficial e o único ligado ao Ministério da Saúde do Brasil. Como resultado da pesquisa, identifica-se a trajetória institucional e tecnológica da Fiocruz em medicamentos e o salto gerencial e tecnológico de Far-Manguinhos, realizado em pouco mais de duas décadas. O aprendizado tecnológico realizado através de engenharia reversa de anti-retrovirais (cópia) proporcionou ao Ministério da Saúde de promover maior acesso aos medicamentos à população através de Programas Estratégicos de Saúde Pública, como o da AIDS, trazendo economias substanciais de divisas e maior efetividade no combate às doenças no País. Constatou-se estarem instaladas na Fiocruz grande parte das competências para inovar, mas estas não estão integradas a ponto de fazer emergir uma inovação radical (fármaco ou medicamento inovador) / Abstract: Product and process innovation is acknowledged as crucial for the competitiveness of countries and firms and seems to depend on a conjunction of factors that go far beyond the stricttechnologica1 capabi1ity (or technical change). This study has as its purpose to understand and describe the competencies that are essential to arrive at innovation in the pharmaceutical industry - specially technological, organizational, relational, productive and of means - having as a basic framework analytical structures that were recent1y developed in the literature as to the development and accumulation of competences and learning processes. In trying to ana1yze the competencies necessary 50 that a new chemical entity and a new drug reaches the market one has used a model that could be called "new drug discovery, development and commercialization cycle" as well as the chemical synthesis route. In so doing, one has described technological steps or stages, the chain of production, the value curve and the evolution of the technologies in pharmaceutical experimentation, as well as the main changes that have been occurring in this industry nowadays. The thesis studies the case of Fundação Oswaldo Cruz - Brasil (Oswaldo Cruz Foundation-Brazil), an institution devoted to Science and Technology in Hea1th that is sui generis in the Brazilian pharmaceutical environment and of its re1atedPharmaceutica1 Technology Institute- Far-Manguinhos, a public laboratory that fabricates drugs as a member of the official network (the on1y laboratory with this status) of the Ministry of Health in Brazil. As a result of the study, one describes the technological and institutional trajectory of Far-Manguinhos and a1so how the institution has arrive data technologica1 and managerial leapfrogging -in over little more than two decades. This technological learning process was made through the process of reversa1 engineering (a copy) of anti-retrovirals - thus giving conditions to the Ministry of Health to promote strong access of the . population to essential medicines (specific strategic programs of public hea1th, such as that of AIDS, stay as an important example) and thus saving substantial foreign reserves and guaranteeing effectiveness to the fight against disease in Brazil. One has arrived at the conc1usion that at Fiocruz one can identify the most part of needed competencies to innovate but one could also see that such competencies are not particularly integrated to the point of making emerge aradica1 innovation (farmaco or innovative drug) / Doutorado / Politica Cientifica e Tecnologica / Doutor em Política Científica e Tecnológica

Fügen und Montieren spielt seit jeher eine entscheidende Rolle in der Herstellung von Alltags- bis hin zu Hochtechnologieprodukten. Die Füge- und Montagetechnik ist an der Technischen Universität Chemnitz fast seit ihrer Gründung eine etablierte Wissenschaftsdisziplin. So wurde bereits 1922 an der damaligen staatlichen Gewerbeakademie als erste Hochschule Deutschlands das Fachgebiet Schweißtechnik in Lehre und Forschung eingerichtet. Mit der wissenschaftlichen Fachkonferenzreihe FüMoTeC will das Institut für Füge- und Montagetechnik (IFMT) der Technischen Universität Chemnitz seine laufenden Erkenntnisse in Wissenschaft und Forschung einem breiten Publikum zugänglich machen aber auch eine Plattform für Industrie und Wissenschaft zur Diskussion füge- und montagetechnischer Aspekte bieten. / Joining and Assembly has always played a crucial role in the production of everyday up to high-technology products. These research priorities are well-established scientific disciplines at the Technische Universität Chemnitz almost since its foundation. Already in 1922 at the former state “Gewerbeakademie” the field of welding technology was set up in teaching and research for the first time in Germany. With the scientific conference series FüMoTeC the institute for joining and assembly technology (IFMT) of the Technische Universität Chemnitz wants to present current findings in science and research to a broad audience as well as offering a platform for industry and academia for discussions.

Fügen und Montieren spielt seit jeher eine entscheidende Rolle in der Herstellung von Alltags- bis hin zu Hochtechnologieprodukten. Die Füge- und Montagetechnik ist an der Technischen Universität Chemnitz fast seit ihrer Gründung eine etablierte Wissenschaftsdisziplin. So wurde bereits 1922 an der damaligen staatlichen Gewerbeakademie als erste Hochschule Deutschlands das Fachgebiet Schweißtechnik in Lehre und Forschung eingerichtet. Mit der wissenschaftlichen Fachkonferenzreihe FüMoTeC will das Institut für Füge- und Montagetechnik (IFMT) der Technischen Universität Chemnitz seine laufenden Erkenntnisse in Wissenschaft und Forschung einem breiten Publikum zugänglich machen aber auch eine Plattform für Industrie und Wissenschaft zur Diskussion füge- und montagetechnischer Aspekte bieten. / Joining and Assembly has always played a crucial role in the production of everyday up to high-technology products. These research priorities are well-established scientific disciplines at the Technische Universität Chemnitz almost since its foundation. Already in 1922 at the former state “Gewerbeakademie” the field of welding technology was set up in teaching and research for the first time in Germany. With the scientific conference series FüMoTeC the institute for joining and assembly technology (IFMT) of the Technische Universität Chemnitz wants to present current findings in science and research to a broad audience as well as offering a platform for industry and academia for discussions.

Prestationsmätning har länge utgjort en central del i organisationsledning. Användningen av mätetal för att följa hur organisationen presterar fyller många kritiska funktioner för företagsledningen, däribland att signalera om dagens position, bedöma måluppfyllnad och skapa motivation hos medarbetarna. Samtidigt utgör prestationsmätningen bara en liten delmängd av de olika typer av styrverktyg som företagsledningen har till sitt förfogande. Inom managementlitteraturen lyfts exempelvis planering, organisationskultur, organisationsstruktur och belöningar som andra viktiga styrverktyg, som alla bör arbeta gemensamt för att leda organisationen mot uppfyllandet av dess strategier. Verksamheter för forskning och utveckling, FoU, har i forskningen på prestationsmätning varit särskilt framträdande. De unika utmaningar som präglar branschen gör implementeringen av ett prestationsmätningssystem svårt, ett problem som också framgått på det fallföretag som denna studie utförts vid. Företaget är en framgångsrik tillverkare inom fordonsindustrin, men det finns på den studerade FoU-avdelningen en uppfattning om att de mätetal som används inte till tillräcklig grad bidrar till strategiuppfyllnaden. En fallstudie av kvalitativ karaktär har genomförts på avdelningen, där empiriskt material insamlats genom observationer, intervjuer och företagsdokument. Genom att betrakta anställda på olika nivåer i organisationen har en bild kunnat erhållas om hur de olika styrverktygen används i organisationen och den inverkan de har på de olika organisatoriska nivåerna. Genom studien avser författarna bidra till forskningen på prestationsmätning inom FoU med insikter från den aktuella branschen, och genom att styrningen betraktas i ett bredare perspektiv kan vidare en identifierad lucka i litteraturen gällande styrning i FoU-organisationer fyllas. Dessutom betraktas ämnet innovationsledning, för att bidra med insikter gällande styrningens inverkan på organisationens innovativa förmåga. Studien har visat att organisationskultur, aktivitetsplanering, icke-finansiella mätsystem och organisationsstruktur spelar en särskilt framträdande roll i fallföretagets styrning. Det finns också en tydlig användning av långsiktig planering och etablerade tillvägagångssätt för att bidra med riktning, men den svaga förankring som de långsiktiga strategierna uppvisar och de otydligheter som framträder gällande tillvägagångssätten gör de båda mindre effektiva som styrmedel. Vidare framkom budget och belöningar inte alls ha en styrande effekt. Prestationsmätningen visade sig ha ett starkt fokus mot leveranser och interna processer, där ett syfte om att använda dem för uppföljning dominerade starkt. Detta är en tydlig kontrast mot tidigare studier där mätningen i större utsträckning följt kundvärde och intern utveckling. En nedbrytning av organisationens strategier visade istället att andra styrmedel, så som kultur och struktur, spelade en särskilt viktig roll i att styra mot strategier som var av denna mer långsiktiga karaktär. Genom de svagheter som framkommit i organisationens styrning kan studien hjälpa fallföretaget med att identifiera potentiella områden för vidare förbättring. Studien utgör också en första applicering av att brett använt styrsystem inom FoU, vilket med hänsyn till fallföretagets framgång kan vara av intresse för företag med liknande verksamhet som är intresserade av att implementera ett styrsystem i sin egen organisation. / Performance Measurement has for a long time had a central position in the management of organizations. The use of measurements for tracking business performance fulfills several critical functions for the management, which includes signaling about the current position, judging performance, and creating motivation among the employees. However, performance measurement is only one of the several kinds of control systems that managers may use. In the management literature, types of control such as planning, cultural controls, organizational structure and rewards are mentioned, and they must all function together to guide the organization towards the fulfillment of its strategies. Research and Development (R&amp;D) organizations have had a special prominence in the performance measurement literature. The unique challenges that distinguish the function make the implementation of a performance measurement system difficult, a problem that has been experienced at the case company where this study has been carried out. The company is a successful manufacturer in the automotive industry, but at the studied R&amp;D-department there is a belief that the measurements in use does not contribute to the fulfillment of the strategies to a satisfactory degree. A case study of qualitative character has been carried out at the department, where empirics have been gathered through observations, interviews, and corporate documents. By considering employees on different levels in the organization, a picture has emerged regarding the various control systems in use in the organization and the impact they have on different organizational levels. Through this study, the authors contribute to the performance measurement literature in the field of R&amp;D with insights from the industry in question, and by treating management control from a wider perspective a field previously untouched in the literature has been filled regarding management control in R&amp;D- organizations. Furthermore, the concept of innovation management is touched upon, to contribute with valuable insights regarding the impact of the management control on the innovative capabilities of the company. This study has shown that the organisation structure, cultural controls, action planning and non- financial measurement systems are the most prominent types of control in the studied organisation. There are also long range planning and established procedures present to serve as guidance, but weak awareness of long-term strategies and uncertainties in standardised procedures make these types control less effective. Furthermore, budgets and monetary compensations seemed to have no controlling effects. The performance measurement system in place has a strong focus towards project deliveries and internal processes, and its purpose is mainly diagnostic. The result contrasts with previous studies, which have shown that the performance measurement systems more often monitor customer value and internal development. A decomposition of the strategies within the studied organisation and a matching with the identified control systems showed that other types of control, such as organisation structure and culture, served a more significant part in fulfilling the long-term strategies. By highlighting weaknesses regarding the control system within the studied organisation, this study could help the case company to identify potential areas for improvement. The study also presents a broader perspective of management control systems within R&amp;D, and since the case company has been very successful throughout the years this could serve as inspiration for other companies looking to implement a control system.

The aim of this study is to define and describe a scientific problem solving capability to be used by the Institute for Maritime Technology (IMT) in its Decision Support Domain in order to provide a scientific support service to decision makers in the South African Navy. Cognisance is given to the fact that the context within which this scientific service functions is of a complex nature, and so are some of the problems which the Decision Support Domain are required to study. For this reason a methodology developed by the proponents of complexity modelling for management and organisational science, namely to approach the problem through “Perspective Filters” is used. The aim is therefore to identify emergent patterns in the development of various disciplines commonly utilised for problem solving. Their respective developments during the twentieth century are studied with this stated aim in mind. Scientific method is seen to be a dominant perspective in this pursuit. The outcome of the study is a proposed generic, pluralist scientific problem solving process which provides a stable definition of such a service despite its constantly changing environment. This greatly enhances the robustness of the service, which makes it cost-effective to develop. The definition of pluralism which is used in this study, and which underpins the definition of the capability, differs from other current dominant views of pluralism in that it upholds the realist aim of science. Although this process is developed in the specific context of IMT, its generic nature makes it a general knowledge technology for any such a service with the aim of providing a scientific service, not limited to the context within which it is developed. / Dissertation (MSc (Technology Management))--University of Pretoria, 2007. / Graduate School of Technology Management (GSTM) / unrestricted

No description available.

Research realised by the public sector leads to new knowledge. To achieve economic growth of the country, it is necessary that the results of such research could be useful for innovation in the private sector. It can be achieved by cooperation of both sectors. The government of the Czech Republic supports such cooperation since 2014, through the option for businesses to include costs of R&D services and intangible results of R&D purchased from public universities or public research institutions in the tax deduction for research and development. It can be also better used by small and medium enterprises, but the total amount of this tax incentive decreased in 2014 as compared with 2013. The aim of this diploma thesis is to analyse the reasons for the low utilization rate of tax deduction for research and development and low levels of cooperation on R&D between enterprises and public sector, primarily universities.

Diploma thesis is concerning questions about tax inventives for research and development. Theoretical part is defining research and development and describing individual possibilities of support for research and development with emphasis on indirect support and its tools. Core of practical part is comparison of approach to R&D expenditures of research and development in selected tax systems of OECD countries and present circumstances in Czech Republic. Outcome of this thesis is several recommendations for czech tax policy in area for support for research and development.