Proefschrift Universiteit Maastricht. / Auteursnaam op omslag: Nadine Roijakkers. Met lit. opg. - Met samenvatting in het Nederlands.

Includes bibliographical references. / Research and development spending has become increasingly important over the last two decades. Despite this, the South African business community has largely ignored the South African accounting standard for research and development costs, AC 122, issued in 1994. A review of the comments received from a number of respondents to the exposure draft to AC 122 and it's international equivalent, lAS 9 (revised), suggests that the implementation difficulties associated with AC 122 are the major reason for the apparent lack of acceptance of AC 122 by the local accounting profession and industry. This research attempts to identify these implementation concerns, specifically in relation to the pharmaceutical industry, so as to provide guidance for implementing AC 122 in this industry. From an analysis performed of AC 122 and the responses of a number of members of the local and global business community, three main implementation problems associated with AC 122 were identified. These are (a) the appropriate allocation of R & D costs between research costs and development costs, (b) implementing the requirement to capitalise development costs, and (c) determining the most appropriate method and time period for amortising a development asset. The identification of these problems also highlighted that AC 122 is deficient in implementation guidance and requires the exercise of an unusually high level of subjective judgement. This study illustrates that it is possible to develop guidelines for overcoming the problems identified in the pharmaceutical industry. This research also provides an approach for similar research in other R & D intensive industries. However, the time and cost of performing such an exercise is likely to limit the industry approach to accounting for R & D costs. The research led to the conclusion that the accounting standard for research and development costs in South Africa is difficult to apply consistently in practice, and requires amendment if it is to obtain the support of the accountancy profession and commerce.

Research and Development (R&D) project selection has been the focus of much research attention and the literature on this subject is extensive. Numerous models have been proposed to facilitate the selection of R&D projects, and these models have been both qualitative and quantitative in nature. Various project goals are typically included in the selection process. For goals that can be developed as mathematical functions, models have been developed that determine optimal solutions efficiently. However, when project goals cannot be structured as linear or nonlinear functions, or to do so would make the solution of the model complex or even impossible, the models presented in the literature either make simplifying assumptions about these goals, or do not include them in the model. One goal that cannot be structured in an optimization format, is scheduling of projects through the R&D process. The nature of scheduling is such that it is difficult to include in any of the existing quantitative selection models, and the result is that scheduling goals are either considered after the projects have been selected, or they are not included at all. In this research an R&D selection model is developed that incorporates the scheduling of individual projects as one of several goals. The model is designed to reflect a realistic R&D situation, in terms of problem size, goals, objectives, and, constraints. In order to incorporate a scheduling goal, the model uses a heuristic approach to determine a solution. The validity of the solutions, as well as the computational complexity of the model are explored. / Ph. D.

Orientadores: Sérgio Luiz Monteiro Salles Filho, Adriana Bin / Tese (doutorado) - Universidade Estadual de Campinas, Instituto de Geociências / Made available in DSpace on 2018-08-23T01:47:01Z (GMT). No. of bitstreams: 1 Ribeiro_ValeriaCristinadosSantos_D.pdf: 2083277 bytes, checksum: 244f7d89b68944de7b5fe633316d7081 (MD5) Previous issue date: 2013 / Resumo: Nos últimos 30 anos, os institutos públicos de pesquisa - nacionais e internacionais - vêm enfrentando desafios relativos à busca por recursos financeiros competitivos, crescente competição pela mão de obra qualificada, surgimento de novos campos do conhecimento, alterações nas políticas que definem o papel do Estado, riscos e oportunidades decorrentes de uma maior abertura para o ambiente externo, entre outros. Para melhor inserção nesse novo contexto, os institutos têm adotado estratégias como mudança no formato jurídico, modificações em seus organogramas e implantação de políticas ativas de relacionamento com o meio. Neste contexto de incerteza e em decorrência do aumento na complexidade dos sistemas, devido à ampliação e sobreposição de papeis antes bem delineados, a literatura procura demonstrar as atividades que são desenvolvidas pelos institutos públicos de pesquisa e desenvolvimento (IPPs), principalmente nos países de economia altamente desenvolvida, como forma de estabelecer o papel dessas organizações dentro dos Sistemas Nacionais de Inovação (SNI), buscando estabelecer a inter-relação entre os três principais atores (universidades/IPPs, governo e indústrias). Os IPPs têm dinâmica própria, suas estruturas, funções e desempenho são diversos entre os países, e suas atividades variam de acordo com sua missão e área de conhecimento em que atuam, com conhecimentos e competências específicas. Alguns institutos executam pesquisa básica, aplicada e desenvolvimento experimental em diferentes níveis, muitas vezes voltados, para o avanço do conhecimento, outras para o mercado e para a promoção de inovações. Também há outras funções que incluem a educação e a capacitação, transferência de tecnologia, a disponibilização de infraestrutura científica e o apoio a políticas públicas. Suas atividades podem ajudar as empresas privadas a expandirem suas capacidades e gerar repercussões para a economia, bem como atender a demanda do governo e da sociedade. Para isso, eles são dotados de trajetórias evolutivas, resultados de processos de aprendizagem e consonantes com a evolução científica e tecnológica em âmbito mais geral. Essas trajetórias são aproveitadas de formas distintas entre os IPPs. Mesmo aqueles sob um mesmo regime jurídico acabam por desenvolver trajetórias e modelos de gestão próprios. A presente tese pretende analisar como dois IPPs de um mesmo Ministério, sob o mesmo regime jurídico, desenvolvem modelos gerenciais bem diferentes, demonstrando que há espaços estratégicos, táticos e operacionais razoavelmente amplos para serem aproveitados pelos gestores. Discute-se ainda nesta tese a ideia de que as restrições do modelo jurídico do setor público brasileiro nem sempre são obstáculos de fato para o desenvolvimento institucional e organizacional dos IPPs / Abstract: Over the last 30 years, public research institutes - national and international - are facing several challenges related to the search of competitive funding, increasing competition for skilled labor, the emergence of new fields of knowledge, changes in policies that define the role of State, risks and opportunities arising from a larger openness to the external environment, among others. In order to insert better into this new context, the institutes have adopted strategies such as changing their legal format, modify their organization charts and deploy active policies of relationship with the environment. In this scenario of uncertainty and due to the increase of the systems complexity brought by the enlargement and overlapping of roles well delineated before, the literature seeks to demonstrate the activities that are undertaken by Public Research Institutes (PRIs), especially in countries with highly developed economies, as a way to establish the role of these organizations within the National Innovation Systems (NIS), and trying to underline the interrelationship among the main actors (universities, PRIs, government and industry). The PRIs have their own dynamics, their structures, functions and performance are different among countries, and their activities vary according to their mission and area of expertise, with specific knowledge and skills. Some institutes are devoted to basic or applied research, and/or experimental development on different levels, often driving the advance of knowledge, or looking to the market, or in order to promote innovations. Likewise, there are also other functions that include education and training, technology transfer, provision of scientific infrastructure and support to public policies. Their activities can help the private companies to expand their capabilities leading to consequences to the economy, as well as attending demands of government and society. In order to do this, they are endowed with evolutionary trajectories, resulting from the learning processes and in consonance with scientific and technological developments in a more general context. These trajectories are exploited in different ways among PRIs. Even those under the same legal format may develop different trajectories and management models. This thesis aims to analyze how two PRIs, under the same Ministry, and under the same legal format, develop management models quite different, demonstrating that there are several strategic, tactical and operational routes to be taken by managers. It is also discussed in this thesis the idea that legal format restrictions on the model of the Brazilian public sector are not in fact obstacles for the institutional and organizational development of PRIs / Doutorado / Politica Cientifica e Tecnologica / Doutora em Política Científica e Tecnológica

The thesis presents the system of financing of the research and development in the Czech Republic, as well as issue of legislative. The dissertation provides us with the complete overview of financing of above mentioned areas of interests by the Departments together with the possibility of financing from EU resources. In conclusion there are suggested changes, which should improve the efficiency of the whole system - establishment of the independent Department of Science and Research, centralization of similar research institutes and clarification of the system of financing.

This diploma thesis was aimed at analyzing the influence of tax incentives for the research and development on the tax duty of the taxpayers. Within the first section a term research and development was defined followed by the specification of possible forms of the tax incentives for the research and development. The calculation of the tax duty of the illustrative company which effected research and development activity (within two scenarios) was presented within the practial section. The illustrative company was constantly profitable in the first scenario and as such, it incurred higher savings from the application of the research and development tax deduction in comparison to the second scenario (where company incurred a tax loss in one taxable period). Based on the results, taxpayers who apply the research and development tax deduction may consider a tax optimisation in case they could possibly incur a tax loss.

Innovation strategy has been playing an important role on innovation development in industrial firms. Extant studies have investigated in particular open innovation strategy.  By using a qualitative case study, I have conducted a research in an Indonesian R&D firm that has implemented an open innovation strategy. The purpose of this research is to add more information and confirm existing knowledge by exploring challenges and opportunities during the implementation of an open innovation strategy. I identify many challenges which are found in several aspects of innovation development such as collaboration management, assets protection and accessing external knowledge. Furthermore, the opportunities that I found are related with enhancement of license strategy, nurture of employee’s loyalty and establishment of various collaboration forms. These challenges and opportunities occurred due to the influence of the openness paradigm. The results of this study also confirm previous research result on the adoption of the partly open innovation scheme and the layered collaboration scheme. RQ: what are the firm-level challenges and opportunities with using an open innovation strategy?

ITC/USA 2015 Conference Proceedings / The Fifty-First Annual International Telemetering Conference and Technical Exhibition / October 26-29, 2015 / Bally's Hotel & Convention Center, Las Vegas, NV / Due to the quick change of business processes in organizations, software needs to adapt quickly to meet new requirements by implementing new business rules. In Research and Development (R&D) scenario, the research is highly non-linear and changes are inevitable. In this context, it is known that traditional methodologies (e.g. waterfall) may lead to the detection of failures late, increase the time and cost of development and maintenance of software. On the other hand, agile methodologies are based on Test- Driven Development (TDD), maintain the technical debt under control, maximize the Return on Investment and reduce the risks for customers and companies. In this paper, we show the use of Scrum and TDD in the development of an experimental tool that aims to make the calibration in real time of the rudder of a fighter aircraft. The preliminary results allowed to increase the coverage testing of the software and hence the quality of the tool.

Many top market capitalization companies are information technology (IT) firms, including Apple, Google, Microsoft, and Facebook, each of which is valued at more than $300 billion. Facebook is less than 10 years old and is one of the top 10 companies in the world in terms of market capitalization. However, technologies change rapidly; website revenue—which once grew at a brisk rate—has slowed down, while mobile technology growth is increasing and technology trends are shifting toward cloud hosting and big data analytics. IT companies that have increased their R&D spending remain leaders throughout periods of technology change. Companies such as Facebook and Google have doubled and tripled their profits, respectively over` the past decade. In this dynamic environment, analysts play a critical role in evaluating IT company financial statements and estimating company sales and earnings per share (EPS). This study examines how changes in R&D spending are related to analysts’ sales and earnings estimate revisions. An analysis of data over a 20-year period shows that analysts typically revise their sales estimates based on changes in a company’s R&D expenditures. The correlation between analyst earnings estimates and R&D expenditures, however, varies based on company size and industry within the IT sector. Analysts play a particularly important role in small companies, where the correlation between R&D and sales changes is not as high as in large companies. Analysts are thus critical to the functioning of capital markets in the IT sector.

Background: Management control systems (MCS) are used to control organizations and make employees behave and act in the desirable way. Performance measurement (PM) systems one type of MCS and are used to communicate company strategies throughout the organization, motivate the employees to work towards company goals, and measure the outcome. PM systems can be a powerful tool, but if used in the wrong way they can have adverse effects. Aim: This thesis focused on the use of PM systems for management control purposes in research and development (R&D) organisations with the question: How can performance measurement systems be utilized in R&D organizations? Method: The thesis is based on a literature study, complemented by a case study (metric analysis, survey and deep interviews) at a R&D department. The department was investigated at two time points, in between which the PM system was re-designed. In the metric analysis, the performance targets of the PM system were categorized into quantitative-objective, quantitative-subjective and qualitative-subjective targets. Results: The results from the case study were in line with findings from the literature. At study point 2, when the PM system had been re-designed, the employees felt more involved in shaping and influencing the goals. Also the follow-up of the goals was experienced as more implemented at study point two. The types of measured targets had shifted from quantitative to qualitative, including soft values such as team spirit, at study point 2. However, the members did not feel that the goals motivated them at any time point. . Conclusion: In the literature review it was evident from the number of publications that there is a great interest in measuring R&D performance, and that PM systems are an important tool to R&D managers. Just as the company in this case study, each organization needs to analyze its own needs and adopt the PM system thereafter. Moreover, no system should be seen as static, instead it should be continuously evaluated and adjusted to make sure it measures what it is intended to measure and that it does not cause adverse effects on the organization.