Please read the abstract in the section 00front of this document. / Dissertation (MCom (Accounting Sciences))--University of Pretoria, 2007. / Accounting / unrestricted

This dissertation is about research and development (R&D) and formation of research joint ventures (RJV). The first chapter analyzes R&D competition and cooperation regimes with coordination costs under full information sharing and no spillovers in a Stackelberg model. The findings show that profits and R&D incentives of RJV members decrease with coordination costs. R&D cooperation of leaders results in higher profits for insiders and also higher welfare compared with R&D competition. Checking the robustness of the results shows that with R&D spillovers and no information sharing no RJV forms. With convex costs, an RJV containing all leaders forms. The second chapter considers a duopoly Cournot model where production may result in environmental damage. Firms can either invest in process or environmental R&D. In the first case, we assume an exogenous emission tax. With high enough emission tax, welfare is always higher under public R&D than cooperation. Under endogenous emission tax, when the regulator acts before firms’ decision on R&D, with high R&D spillovers, public R&D yields higher welfare than R&D cooperation. When the regulator sets the emission tax after firms’ decision on R&D, welfare under R&D cooperation is higher than public R&D. Comparison of commitment and no commitment also shows that commitment increases private R&D. Chapter three investigates the endogenous formation of coalitions under the size announcement game in a Cournot framework and analyzes the effect of coordination costs on equilibrium and optimal coalitions. When there are industry-wide R&D spillovers numerical simulations show that with high enough coordination costs no RJV forms in equilibrium, which also maximizes welfare. When there is intra coalition full information sharing and no inter-coalitions R&D spillovers with high enough coordination costs, the equilibrium coalition structure is more concentrated than when coordination costs are low and the size is higher than when RJVs could not form endogenously. Also, with high enough coordination costs, the welfare maximizing coalition is less concentrated than the equilibrium one while the opposite is true for low coordination costs.

Innovation is a critical factor of the economical development as it is the key source of a competitive advantage and brings an addend value of a concerete company (Zhang, 2O13); Technological innovation could be defined as an endogenous factor responding to economic challenges (McKenzie, 2OO8). Research and development provides innovations, whereas the production of research and development brings externalities. Externalities reduce the private return on investment as such, therefore research and development is an object of public support. Public support can be provided ether by direct or indirect form that includes primarily tax incentives. Small and medium-size enterprises play a key role in the innovation process, however they dispose limited resources for investments to research and development and also for administrative activities connected to tax incentive applications. Thus small and medium-size enterprises are more sensitive to associated administrative tasks. The objective of the thesis was set as follows: to contribute to the existing knowledge in the application of tax incentives and desing an appropriate tool for managerial support of tax incentives reporting in small and medium-size enterprises. This objective has been divided into the following sub-objectives: (1) identify issues related to the application of tax incentives for research and development in terms of small and medium-size enterprises and to compare them with reference research, carried out by Chittenden & Derregia (2O1O); (2) design a system to improve reporting of tax incentives in small and medium-size enterprises. A reference framework was provided to address the objective, the key findings are as follows: precise recognition of research and development activities and associated costs are crucial for an effective implementation of tax incentives (Billings et al., 2OO1); cost allocation in research and development activities is rather a complicated issue (Švejda et al., 2OO7, Godfrey & Hamilton, 2OO5), therefore a comprehensive reporting system shall be provided (Chittenden & Derregia, 2O1O) and these reporting systems should include accounting elements Bhiman (2OO6) and enable project division into phases (Jorgensen 2O1O). In accordance with the recommendation of Chittenden & Derregia (2O1O), Bourgeois and Eisenhardt (1988), Koners and Goffin (2OO7), Workman (1993) Singleton and Straits (2OO5), Morandi (2O11), Yin (2OO3) qualitative research based on structured questionnaires was chosen for exploring the first objective and case study for the second objective. The key findings of qualitative research based on structured questionnaires are: only top management and accountants were involved in the administration of tax incetives. Middle management and researchers were omitted, wherease in reporting of grant projects (realized with the direct support), they were fully involved. The case study research approved that a formalized system of management and reporting of research and development activities supports identification of a research project. Representative of a case company confirm that the formalized system of management and reporting supports decision making process and innovation performance, that corresponds to Bossink (2OO2). The main limitation of the research is the chosen method. The questionnaire survey was conducted in a selected sample of small and medium-size enterprises case study was carried out in a concrere company. The conclusions therefore can not be generalized. Further research can provide a more extensive survey that can be statistically generalize. Other possibity is the evaluation of a social impact as Galal & Wiener (2OO3) also suggest or description of differences in reporting research and development project realized without public support as Lokshin & Mohnen (2O12) recommend.

This thesis deals with the level of information literacy IS/IT in Czech republic based on comparison with surrounding states of European territory. Countries were chosen by number of inhabitants and their membership or long term cooperation with European Union. 16 countries meet given conditions - Belgium, Bulgaria, Denmark, Estonia, Ireland, Greece, Lithuania, Latvia, Hungary, Austria, Portugal, Slovakia, Slovenia, Finland, Sweden and Norway. Countries were divided into 2 categories according the date of admission to European Union. First group were formed by so called "old" countries with Norway and in the second group were countries accepted to European Union in 2004 and 2007. The goal of this work is compare the level of information literacy IS/IT of Czech Republic with 16 chosen countries in 5 areas acting in information society -- i2010 benchmarking indicators and e2005 Policy indicators, computers and the Internet in households and enterprises, e-commerce by individuals and enterprises, structural indicators of information society and research and development. Final thesis analyses/subscribe years 2005 -- 2007 and presumable future development not only in the area of information literacy, but also information society.

This essay is about new legal entity -public research institution. First chapter is about research and development in Czech republic, about good laws. In these days the situation is being changed due to changes in laws. Second charter is about accounting. As all legal entities in Czech republic public research institution should record information about its assets and liabilities. Third chapter is about taxes. The end is a summary. There are thoughts if Czech laws where adapted in correct way to be prepare for new legal entity. There are some more parts of law which should be modify in future.

The purpose of this diploma thesis is to explain why the European Union considers innovation, research and development as the engine for increasing its competitiveness, to find out how this area is supported by the European Union, discover if these efforts persist despite of the economic crisis, evaluate how these effots help to rise its competitiveness, analyze in what areas the failurs persist and propose measures that would help improve European Union's performance.

This thesis deals with the evaluation of science. It examines the benefits of science to the economy and society. It deals with the methods that are used for evaluation of science and examines their advantages and disadvantages. It uses macroeconomic indicators to evaluate science in the Czech Republic. It also discusses the reform that took place in the Czech Republic in the research and development and evaluation of science is one part of the reform. The thesis examines the benefits and shortcomings of the reform, including the impact of the reform on government expenditures on R&D. The final part examines the potential impact of the reform on the future work of the Archaeological Institute of the Academy of Sciences in Prague.

This master thesis deals with intangible results of research and development with a focus on the ICT sector from the perspective of two world-scale systems IFRS and US GAAP and their comparison with the Czech accounting standards. The introductory section focuses on the general definition of research and development by the FRASCATI manual, the macroeconomic dimension of ICT sector and ICT project life cycle, as defined by methodology MMDIS. It follows the part that deals with the specific definition of intangible results of research and development in IFRS, US GAAP and Czech accounting standards whose differences are indicated by the subsequent chapter. At the end of the thesis it deals with the examination of the relationship between the reported costs of research and development and the market price of the shares of specific companies listed on the NASDAQ comparing two methods - the date of the financial statements release and analysis of the annual changes.

This thetis deals with the support of research and development realized by private companies. The importance of research and development in contemporary economies is explained at the beginning of the thesis. In the second part is explained the necessity of public support of research and development and design of exploited tax incentives including measuring of their effectiveness. The final part will compare and evaluate the established policy to support private research and development in Czech Republic, United Kingdom, France, Australia and Ireland.

This diploma thesis focuses on innovation policy of Germany, its development and characteristics. It briefly describes the state role in the area of innovation policy and authorities involved in there. This thesis deals with technological specialization in German innovation system and position of German research system in international comparison. It also analyzes the impact of innovation policy on balance of trade.