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.

This thesis proposes to enlighten several channels that favor the emergence and the outcome of creative ideas and innovation in general amongst private firms, with a particular focus on European companies. The first chapter introduces the motivations related to this research, defines the research objectives and questions addressed by the dissertation and concludes with the outline and the contributions of the thesis. <p><p>The second chapter analyzes the financing constraints on R&D investments. The central question in this chapter is whether financing constraints can explain a part of the acknowledged R&D gap between Europe and the US. In order to address this question, a dataset is constructed on the basis of a compilation of R&D scoreboards. The findings of this chapter are based on a sensitivity analysis of R&D to cash flow using estimates of dynamic R&D equations. The relationship between the financing constraints on R&D and the age of the companies is analyzed in an additional set of results with parametric as well as non parametric estimations. European firms appear to be affected by financing constraints in the 2000s while this is not the case for the US companies. The age seems to affect negatively the R&D sensitivity for EU and US leading innovators, with higher sensitivities for old and low-tech EU firms than their US counterparts.<p><p>The third chapter is dedicated to the measuring of the knowledge production of R&D expenditures when they are disaggregated into the following components: intramural versus extramural expenditures, research versus development expenditures, product-oriented versus process-oriented, human capital versus investments. The sources of funding and the types of subcontractors are also considered. The main question of this chapter is whether the heterogeneity of R&D affects the technology performance of the companies, as measured by patent applications. A cross-sectional Belgian R&D survey conducted over 2004-2005 is used for the purpose of the analysis. Given the high dependency of the Belgian innovation system towards the foreign MNEs, a matching process was performed between Belgian R&D and patents related to Belgian inventors in order to capture the patents filed outside Belgium but related to inventions created by firms located in Belgium (i.e. subsidiaries of foreign groups). Estimates of the elasticity of the quantity of patents with respect to the components of R&D are provided. <p><p>The main question of the fourth chapter is whether the diversification strategies of the economic activities of the R&D leaders in Europe affect, positively or negatively, the performance of their R&D activities. An original approach is proposed on the basis of the analysis of the subsidiaries of EU MNEs. The sample consists of large R&D firms that represent about 80% of total European R&D. In general, the results indicate a positive impact from globalization on firms’ R&D productivity, especially in the US, while a negative impact for industrial diversification is found. <p><p>The main question of the fifth chapter is whether the R&D activities that are conducted outside Europe still benefit to European growth. If so, how does the regional location of R&D centers matter in the production process of EU MNEs? The analysis is conducted on the basis of a unique sample of 637 European R&D leaders with information that is consolidated with respect to about 8000 worldwide patenting subsidiaries. The assessment of R&D internationalization is proxied by the regional repartition of the inventors of each firm. The empirical findings suggest that R&D located in Europe yields significant economic results, but a reallocation of R&D located in Europe instead of outside Europe seems to be correlated with lower R&D performances in high-tech sectors, but not in lower-tech industries. Conversely, a larger share of R&D located in the US seems to improve the economic performance of R&D activities within high-tech EU MNEs while the effect is negative for lower-tech companies. Nevertheless, the economic performance of R&D centers in Europe and US is jointly positive and significant for both regions.<p><p>The sixth chapter concludes the dissertation by reviewing the main findings of the previous chapters. Policy implications are summarized and the limitations of the thesis are addressed. Finally, extensions of the scope of the analysis and ideas for future research are suggested. / Doctorat en Sciences économiques et de gestion / info:eu-repo/semantics/nonPublished

Forskning och utveckling utgör den största posten bland egenupparbetade immateriella tillgångar. Inom bara Europa uppgick läkemedelsföretagens investeringar inom forskning och utveckling till 37 500 miljoner euro. Hur dessa utgifter ska redovisas har länge varit uppe för diskussion. Det finns två möjliga sätt att redovisa utgifter för forskning och utveckling. Antingen kostnadsförs utgifterna direkt i resultaträkningen eller så aktiveras utgifterna till immateriella tillgångar i balansräkningen. Aktivering förutsätter dock att vissa kriterier enligt IAS 38 är uppfyllda.  Studiens syfte är att undersöka hur skillnaderna mellan de olika redovisningsmetoderna för forskning och utveckling påverkar företagets långivare och investerare. Vidare syftar även studien till att undersöka vilken redovisningsmetod som är mest fördelaktigt för långivare och investerare. Detta har undersökts genom konstruerade typfall där IAS 38 och K3-regelverket för egenupparbetade immateriella tillgångar har tillämpats. Empirin från typfallen har analyserats utifrån relevanta nyckeltal, positiv redovisningsteori och redovisningens kvalitativa egenskaper.  Resultatet av studien visar att vald redovisningsmetod ger endast en liten påverkan på företagens finansiella ställning. Företag som tillämpar standarderna utgivna av IASB erfordras fler krav på antal upplysningar. Vid tidpunkten då ett projekt befinner sig i utvecklingsfasen har företaget kontroll över en resurs som kommer att inbringa framtida kassaflöden. Därför blir slutsatsen att IAS 38 bör tillämpas. Denna standard ger en mer rättvisande bild och speglar verkligheten bättre samt höjer kvalitén på de finansiella rapporterna. / Research and development constitutes the largest post among internally generated intangible assets. Investment in research and development among the pharmaceutical industry amounted to 37 500 million euros, solely in Europe. How these expenditures should be accounted for has been subjected to debate for a long time. Accounting for research and development is made feasible through two methods. The company can either classify the research and development expenses as any expenditure on the income statement or capitalize the internally generated assets on the balance sheet. However, according to IAS 38 companies are required to meet certain criteria before capitalizing the assets. The purpose of the study was to examine how the discrepancies between these accounting methods affected the company’s creditors and investors. Furthermore, the study aims to examine which accounting methods are most advantageous for the creditors and investors. The study has been executed through self-constructed cases where IAS 38 and K3 framework have been practiced. The empirical results from the cases have been analyzed with regards to relevant key figures, positive accounting theory, prudence concept and accounting qualitative characteristics. The result from the study demonstrated that accounting methods have little to no effect on the financial statements. Financial statements are affected marginally regardless of the chosen method. The results concluded that compliance with IAS 38 issued by IASB offers a fair presentation of the financials, which subsequently reflects the reality better as well as heightens the quality of the financial statements and shall therefore be practiced.

(in English) The master thesis is focused on the scientometric methods of research and development evaluation and their use in particular system applied in the Czech Republic. Its introductory part presents the field of scientometrics, scientometric and bibliometric indicators and citation indices. Chapter 7 deals with research and development evaluation in Czech Republic, especially with Research Evaluation Guidelines and describes its assesment rules, results and changes due to its annual actualization. A battle of wills between the Guidelines supporters and opponents is the topic of chapter 8, in particular in the context of reallocation of institutional funding according to the Guidelines. Ideas and opinions of prominent scientists and policymakers are being presented followed by brief treatise on Czech system of research and development evaluation audit carried out by the company Technopolis Limited. In the conclusion the author summarizes and debates positives and negatives of the Czech system of science evaluation.

The thesis focuses on the evaluation of Research and Development in the Czech Republic. The introductory part of thesis highlights the recency of the topic and describes the quantitative and qualitative methods of assessing outlets of science. The second part of the thesis discusses in detail the evaluation of science in the Czech Republic; the legislative framework and the evaluation of Research and Development are mentioned. The third chapter shows the evaluation of institutional Research and Development and uses the 1st Faculty of Medicine of Charles University in Prague as an example. The core of the thesis is the fourth chapter with an analysis of selected primary scientometric data. The final part summarizes the entire topic and highlights some problem areas [Author's abstract].

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.

Die Arbeit untersucht die Rolle des Wissens- und Technologietransfers in nationalen Innovationssystemen und insbesondere im Innovationsprozess. Bisher vorliegende Arbeiten zu diesem Thema behandeln entweder den Wissens- und Technologietransfer als einen eigenständigen Prozeß oder den Aufbau nationaler Innovationssysteme. Die Verbindung beider Konzepte ist Gegenstand der Arbeit.

This thesis aims to improve a scheduling application’s usability and accessibility by redesigning its interface and implementing it using the Contentful App framework. The application is being used by employees at the company Aktiebolaget Trav Galopp. The existing application is described as difficult and time consuming to use. The Contentful App Framework enables developers to build custom applications and integrations on top of the Contentful content platform. It empowers them to extend content workflows, automate tasks, and enhance collaboration with features like UI extensions and Application Programming Interfaces (API). A heuristic evaluation identifies key areas for improvement, focusing on memorization of dates and times. Three design proposals are developed. Design 1 aims to create a centralized view of dates and times, but implementation limitations prevent its realization. Design 2 introduces a custom component within the Hero Container, providing a practical solution for viewing and editing dates and times. Design 3 represents recreating the existing application in the app framework. Evaluation of the implemented application reveals positive aspects, such as clear presentation of relevant information. Limitations are identified, including the inability to restrict referenced component types and inflexibility in rearranging item order. An automatic unlinking mechanism is implemented to mitigate errors in component linking. Significant improvements are achieved in usability and accessibility. Valuable insights are gained through the heuristic evaluation, emphasizing the benefits of the Contentful App framework. The importance of designing with flexibility in mind and addressing limitations during design and implementation is highlighted. Future work recommendations include exploring alternative designs within Contentful SDK limitations, addressing restrictions on referenced component types, and introducing flexibility in rearranging item order. User testing and feedback collection will further refine usability and address remaining issues. This thesis contributes to improving scheduling application usability, providing insights for future research and development efforts. / Syftet med denna avhandling var att förbättra en schemaläggningsapplikations användbarhet och tillgänglighet genom att förbättra dess gränssnitt och implementera det med Contentfuls App-ramverket. Tre designförslag utvecklades med fokus på att minska mängden datum och tider som en användare behöver memorera. Den implementerade applikationen visade många positiva aspekter, såsom tydlig presentation av information. Begränsningar identifierades även, såsom oförmågan att ändra ordning schemat. Rekommendationer för framtida arbete inkluderar att utforska alternativa designlösningar, hantera begränsningar och genomföra användartester för ytterligare förbättringar. Denna avhandling bidrar till att förbättra användbarheten hos schemaläggningsapplikationer och ger insikter för framtida forskning och utveckling.

La maitrise de l’écrit est importante et nous savons que celle-ci est loin d’être assurée par l’ensemble des scripteurs du français, au Québec comme ailleurs. À titre d’exemple, les performances des élèves du secondaire québécois en écriture (Ministère de l’Éducation et de l'Enseignement supérieur, 2019), et plus particulièrement en orthographe grammaticale, se conforment peu aux attentes sociales. Pour soutenir l’apprentissage des élèves dans ce domaine, dans une perspective de différenciation pédagogique, l’établissement d’un diagnostic initial permettant de cibler les forces et les faiblesses des apprenants s’avère une étape primordiale. Pour ce faire, les enseignants doivent disposer d’outils d’évaluation diagnostique adéquats qui permettent de brosser le portrait des difficultés rencontrées par leurs élèves. La présente recherche doctorale vise à répondre à ce besoin en développant un dispositif d’évaluation diagnostique qui cible, par l’analyse des erreurs commises et selon une approche cognitive, les difficultés rencontrées par les élèves de la fin du 1er cycle du secondaire avec l’accord du verbe et des participes passés. Les objectifs spécifiques de cette recherche consistent en la conception, la réalisation, la mise à l’essai et la finalisation de ce dispositif en suivant le cadre méthodologique général de Harvey et Loiselle (2009). La validation du dispositif et de la démarche employée pour l’élaborer se réalise de diverses façons : par l’emploi d’une approche « fondée sur des preuves » (Mislevy, Steinberg, et Almond, 2003) pour la conception du dispositif, par le recours à des experts de contenu pour valider les bases conceptuelles du dispositif, par un questionnaire aux enseignants (n= 4) et deux entrevues semi-dirigées menées avec eux à la suite des mises à l’essai empiriques (auprès de 360 élèves de 2e secondaire) pour vérifier la convivialité du dispositif et son adéquation aux besoins dégagés et, finalement, par l’analyse psychométrique des items des deux tests composant le dispositif créé. Des critères de scientificité sont aussi établis et respectés pour s’assurer que la recherche-développement réalisée comporte les caractéristiques attendues d’un tel type de recherche. L’objet résultant de cette recherche-développement, le dispositif nommé DIAgramm, est un outil d’évaluation diagnostique informatisé et accessible en ligne, composé de deux tests visant des niveaux de diagnostic différents (niveaux constat et recherche des causes, voir B. Rey, 2016) et générant des rapports de résultats complets et précis pour les enseignants. Le niveau constat de DIAgramm vise à cerner les configurations syntaxiques qui posent problème aux élèves alors que le niveau recherche des causes vise à identifier la cause des erreurs commises. Les résultats de cette recherche-développement nous laissent penser que DIAgramm répond tout à fait aux besoins éprouvés par les enseignants, tant en ce qui concerne la qualité des portraits diagnostiques brossés que la convivialité de l’instrument lui-même (administration facile, clarté des rapports de résultats fournis, etc.). / Proficiency in writing is important and we know that this skill is far from being mastered by all French writers, in Quebec as elsewhere. Indeed, the writing abilities of Quebec high school students, and more specifically in grammatical spelling, does not meet social expectations (Ministère de l'Éducation et de l’Enseignement supérieur, 2019). To support students' learning in this area, it is crucial to conduct an initial diagnosis of learners' strengths and weaknesses. To do this, teachers must have adequate diagnostic assessment tools that allow them to draw a picture of students’ writing difficulties. This doctoral research aims to address this need by developing a diagnostic assessment device that targets, through the analysis of errors made and according to a cognitive approach, the difficulties pertaining to the agreement of verbs and past participles encountered by students at the end of the first cycle of secondary school. The specific objectives of this research and development project are to design, implement, test, and finalize this device following Harvey and Loiselle’s (2009) methodological framework. The device and the method used to create it were validated in various ways: by adopting an evidence-based approach (Mislevy, Steinberg, et al., 2003) for the design of the device, by enlisting content experts to validate the conceptual foundations of the device, by surveying teachers and conducting two semi-structured interviews with them after the empirical trials (involving 360 secondary 2 students) to verify the device's usability and its relevance to the identified needs, and finally by psychometrically analyzing the items of the two tests comprising the created device. Scientific criteria were also established and adhered to in order to ensure that the carried out research and development has the expected characteristics for this type of research. The resulting product from this research and development is DIAgramm, an online, computerized diagnostic assessment tool consisting of two tests aiming at different levels of diagnosis (the observation (constat) level and the cause-finding (recherche des causes) level, see B. Rey, 2016). The diagnostic devide further generates complete and accurate results reports for the teachers. The observation level of DIAgramm aims to identify syntactic configurations that are problematic for students, while the cause-finding level aims to identify the cause of the errors made. The results of this research and development suggest that DIAgramm meets the needs of teachers, both in terms of the quality of the diagnostic portraits provided and the user-friendliness of the instrument itself (easy administration, clarity of the results reports provided, etc.).