The aim of this thesis is to evaluate research and development tax incentives in the Czech Republic since the introduction of the research and development deduction into the current legislation. The subject of this work is a comparison of tax incentives in selected countries, the form of research and development tax incentives in the Czech Republic with regard to legislative sources and analysis of indirect support in the Czech Republic. Most of the selected countries support research and development indirectly through tax credit or deduction of eligible costs. Indirect support through deduction of research and development costs is implemented in section 34(4) of the Czech Republic Income Tax Act and is valid since 2005. The growth of indirect support and its dependence on the research and development spending shows the regression analysis presented in the conclusion.

Orientador: João Eduardo de Moraes Pinto Furtado / Dissertação (mestrado) - Universidade Estadual de Campinas, Instituto de Geociencias / Made available in DSpace on 2018-08-07T20:18:38Z (GMT). No. of bitstreams: 1 Radaelli_Vanderleia1977-_M.pdf: 1695703 bytes, checksum: b5fb9c7709eec560328997829b830c9c (MD5) Previous issue date: 2006 / Resumo: A presente dissertação trata da indústria farmacêutica e das transformações estruturais na sua cadeia de valor, que têm produzido impactos variados entre os atores e instituições que a integram. Centrado na análise das atividades tecnológicas, o trabalho busca entender em quais situações a descentralização rumo a países em desenvolvimento ocorre e em quais a centralização é reforçada. A conclusão ressalta que alguns padrões e condutas consolidados foram sendo alterados de modo a permitir que pequenas empresas passassem a integrar estratégias articuladas de pesquisas. Nesse novo quadro, a oferta e a demanda de conhecimento científico unem agentes com diferentes atribuições e recursos. Estratégias de outsourcing internacional mostram uma flexibilização relativa nas barreiras à entrada, o que possibilita em alguma medida, inserção de pequenas empresas em nichos tecnológicos específicos. No entanto, a pesquisa realizada com grandes empresas farmacêuticas mostra que iniciativas de descentralização de atividades tecnológicas ainda são hesitantes e pontuais. Estados Unidos, Europa e Japão detêm juntos a maior porção desses seletivos investimentos / Abstract: The present dissertation handle deals with to the pharmaceutical industry and the structural transformations in its chain of value, that have produced impacts varied between the actors and institutions that integrate it. Centered in the analysis of the technological activities, the work searchs to understand in which situations the decentralization route the developing countries occurs and in which the centralization is strengthened. The conclusion standes out that some consolidated standards and behaviors had been being modified in order to allow that small companies started to integrate articulated strategies of research. In this new picture, it offers and the demand of scientific knowledge joins agents with different attributions and resources. Strategies of outsourcing international show a relative flexibilization in the barriers to the entrance, what it makes possible in some measure, insertion of small companies in specific technological niches. However, the research carried through with great pharmaceutical companies sample that initiatives of decentralization of technological activities still are hesitates and prompt. United States, Europe and Japan withhold together the biggest portion of these selective invest / Mestrado / Mestre em Política Científica e Tecnológica

Orientador: Ennio Peres da Silva / Tese (doutorado) - Universidade Estadual de Campinas, Faculdade de Engenharia Mecânica / Made available in DSpace on 2018-08-22T07:48:46Z (GMT). No. of bitstreams: 1 Marques_CristianePeresBergamini_D.pdf: 1279101 bytes, checksum: 200f4724ba62914e545ff37c0ce3e344 (MD5) Previous issue date: 2013 / Resumo: Além de proporcionar à sociedade energia elétrica em quantidade e qualidade adequadas, as concessionárias e permissionárias desse serviço público no Brasil devem cumprir diversas condições contratuais específicas, como realizar investimentos em pesquisa e desenvolvimento, levando, consequentemente, alguns benefícios à sociedade. Assim, esse trabalho avalia a importância dos projetos de pesquisa e desenvolvimento das empresas do setor elétrico na capacitação profissional, através de análises comparativas com projetos realizados no âmbito da UNICAMP e agências de fomento (CNPq, CAPES e FAPESP); e qualitativas, por meio de entrevistas com os gestores das concessionárias de energia elétrica e Agência Nacional de Energia Elétrica. Como resultados desta avaliação, verificou-se que os investimentos na formação de pessoal qualificado realizados através de projetos de P&D da ANEEL, na UNICAMP, entre 2001 e 2011, em relação às demais fontes de recursos para essa finalidade, são modestos, tanto em número de bolsas como em valores monetários (4% e 2% respectivamente). Verificou-se também que as empresas concessionárias de energia elétrica, bem como a ANEEL, não absorvem os mestres e doutores formados nesses programas. Observou-se ainda que esses profissionais acabassem por constituir empresas de base tecnológica e continuam atuando em projetos de P&D ANEEL. De fato, inúmeras empresas spin-off de universidades têm proposto e executado projetos juntamente com empresas concessionárias, sendo a maior parte em parcerias com as universidades de origem. Os resultados sugerem estudos futuros sobre essas empresas de base tecnológica, criadas em decorrência dos projetos de P&D ANEEL / Abstract: In addition to providing electricity in adequate quantity and quality, the concessionaires and public service in Brazil should meet several specific contractual conditions, such as investments in research and development, bringing some benefits to society. Thus, this study evaluates the importance of research and development projects, professional skills development for electric power utility companies, using comparative analyzes, with some projects performed by UNICAMP and agencies (CNPq, CAPES and FAPESP), and qualitative analyzes, by interviewing managers from electricity concessionaire and Brazilian Electricity Agency (ANEEL). As result of this evaluation it was found that the investments in training for professional qualifying conducted by ANEEL R&D projects, at UNICAMP, between 2001 and 2011, compared to other sources of funds for this purpose, are modest, as in scholarships number as in monetary values (4% and 2% respectively). It was also found that electric utility companies as well as ANEEL, do not absorb the masters and PhDs in these programs. It was also observed that these professionals launched technology-based companies and continued working on ANEEL R&D projects. In fact, numerous spin-off companies from universities have proposed and executed projects with utility companies, most of which derives from partnership with the universities of origin. The results suggest further studies on these technology-based companies, created as a result of ANEEL R&D projects / Doutorado / Planejamento de Sistemas Energeticos / Doutora em Planejamento de Sistemas Energéticos

Les marchés publics sont devenus des instruments des politiques de l’innovation. Dans cet esprit, les directives européennes de 2014 relatives aux marchés publics introduisent un nouveau marché public de « partenariat d’innovation » qui a été transposé en droit interne par le décret n°2014-1097 du 26 septembre 2014 portant mesures de simplification applicables aux marchés publics. Ce nouveau marché combine la recherche et l’achat de fournitures, services ou travaux nouveau, innovants et qui sont indisponibles sur le marché. Le présent travail a pour objet, d’une part, de démontrer l’originalité contractuelle du partenariat d’innovation qui se rapproche de la réalité économique et concurrentielle du marché et, d’autre part, l’illusion d’une nouveauté au sein des procédures de passation des marchés publics, dans la mesure où cette procédure se rapproche des procédures existantes comme le dialogue compétitif et les anciens marchés négociés avec publicité et mise en concurrence. De même, le partenariat d’innovation soulève de nombreuses interrogations dont la réponse suppose à la fois des clarifications des textes juridiques relatives à la délimitation de l’innovation, le régime juridique de la propriété intellectuelle, la répartition du risque, etc. ; et de l’introduction d’une réelle innovation procédurale afin de fluidifier la passation d’achats publics innovants / Public procurement is being seen increasingly as an instrument of innovation policy. With this in mind, the new 2014 European Union directives on public procurement introduces a new public procurement contract of « innovation partnership », has tranposed into national law by decree n° 2014-1097 of 26 september 2014, which concerns simplification measures applicable to public procurement contracts. This new market combines the researche and purchase innovative product, service or works and that are unavailable on the market. This present work aims firstly to demonstrate the contractual originality of the innovation partenschip approaching the economic and competitive reality of the market and, on the other hand the illusion of a novelty in the public procurement procedures, insofar as this procedure approximates the existing procedures notably the competitive dialogue and the former markets negotialted with publicity and competitive tendering. Similarly, the innovation partnerschip raises many questions of legal status of intellectual property, the distribution of risk, and so on, and the introduction of a genuine innovation procedure of fluidfication of the procurement of innovative public procurement

abstract: The Luminosity Lab, located at Arizona State University, is a prototype for a novel model of interdisciplinary, student-led innovation. The model’s design was informed by the following desired outcomes: i) the model would be well-suited for the 21st century, ii) it would attract, motivate, and retain the university’s strongest student talent, iii) it would operate without the oversight of faculty, and iv) it would work towards the conceptualization, design, development, and deployment of solutions that would positively impact society. This model of interdisciplinary research was tested at Arizona State University across four academic years with participation of over 200 students, who represented more than 20 academic disciplines. The results have shown successful integration of interdisciplinary expertise to identify unmet needs, design innovative concepts, and develop research-informed solutions. This dissertation analyzes Luminosity’s model to determine the following: i) Can a collegiate, student-driven interdisciplinary model of innovation designed for the 21st century perform without faculty management? ii) What are the motivators and culture that enable student success within this model? and iii) How does Luminosity differ from traditional research opportunities and learning experiences? Through a qualitative, grounded theory analysis, this dissertation examines the phenomena of the students engaging in Luminosity’s model, who have demonstrated their ability to serve as the principal investigators and innovators in conducting substantial discovery, research, and innovation work through full project life cycles. This study supports a theory that highly talented students often feel limited by the pace and scope of their college educations, and yearn for experiences that motivate them with agency, achievement, mastery, affinity for colleagues, and a desire to impact society. Through the cumulative effect of these motivators and an organizational design that facilitates a bottom-up approach to student-driven innovation, Luminosity has established itself as a novel model of research and development in the collegiate space. / Dissertation/Thesis / Doctoral Dissertation Systems Engineering 2020

Bangladesh RMG (Ready-made garments) industry has grown rapidly and contributing to country’s economy successfully for last three decades. In 2018-2019 this giant sector contributed 84% of the total foreign exchange earnings of the country. This is the unique sector of the country in terms of significant export growth rate and stands as the second-largest RMG exporter with 6.8% market share according to world trade organization 2019. Though the growth rate is increasing annually but it seems the growth of the industry yet to reach highest potentials. Aim: Aim of this study is to understand the factors influencing the sustainable development of Bangladesh ready-made garments industry.   Method: The study has been conducted applying the qualitative method. Primary data is collected through interviewing suppliers of the ready-made garments of Bangladesh. Secondary data sources were governmental and private organization’s websites. The data were analyzed by comparing it with existing literature.  Results: The result shows factors such as Compliance, Political unrest, Technology, Research & Development, Diversifications, Competition, Marketing strategy influencing sustainable development of the ready-made garments industry of Bangladesh.  Contributions of the study: This study investigates the factors hindering sustainable development of the Bangladesh read-made garments sector which has been discussed in previous literature in a segregated way. In this study factors that cause unstable export growth and hinder sustainable development have been addressed in the same frame. Furthermore, stakeholders of the company (Customer, Suppliers, Buyers, Investors, and Government) will be benefited to know the results of this study, as sustainable development is the result of unified efforts.  Suggestions for further research: Future researchers can investigate the factors elaborately both from suppliers and buyers’ point of view. Because of limitations, author could not reach more suppliers and buyers. The buyer’s prospect is also important to judge the factors influencing growth instability and sustainable development.

Diplomová práce je zaměřena na porovnání dopadu fiskální politiky na výzkum a vývoj v automobilovém průmyslu mezi Českou republikou a Švédskem. Vyhodnocením současné situace v automobilovém průmyslu porovnává vývoj v automobilovém průmyslu pomocí ukazatelů, které ho ovlivňují. Hledá také impulsy pro zlepšení v oblasti VaV v České republice a Švédsku.

Like many fossil fuel dependant countries, South Africa faces the dual problem of responding to an increasing demand for coal production to satisfy rising energy requirements, while at the same time responding to the call to reduce greenhouse gas emissions. The exploration of renewable energy sources as an alternative to fossil fuels has therefore become an increasingly pressing concern in South Africa. South Africa has significant renewable energy potential which can simultaneously address both energy needs and the environmental concerns arising from greenhouse gas emissions. A tax incentive regime is a popular governmental policy instrument that has the potential to advance technologies and stimulate markets by encouraging research and development as well as the implementation of renewable energy technologies. It is therefore important to determine how the tax incentives currently available in South Africa for research and development and the implementation of renewable energy technologies, compare with those adopted internationally. China was identified as a country that offers generous fiscal incentives to encourage research and development and the implementation of technology such as renewable energy technologies. The objective of this study was to determine how the income tax incentives for research and development and the implementation of renewable energy technologies currently available in South Africa compare with the income tax incentives available in China for the same purpose. This was achieved by means of a head-to-head comparison of the impact that the two tax regimes would have in a hypothetical case study / Dissertation (MCom)--University of Pretoria, 2013. / am2014 / Taxation / Unrestricted

Coupled with the issue of promoting energy efficiency in South Africa is the need to focus on the source of energy production. The country's excessive burning of coal resources has been linked to the global warming crisis. To address this energy crisis, taxpayers can be encouraged to play an important role in moving the country towards a position of energy stability by conserving energy or decreasing their energy consumption, or contributing towards the research and development of energy-efficient processes as well as cleaner forms of energy. This study analyses the energy-related tax incentives that are currently legislated and available to South African taxpayers and discusses the feasibility of taking advantage of these incentives. The study may provide guidance to taxpayers that have decided to invest in renewable energy sources and will discuss some of the advantages and perceived challenges facing the renewable energy industry. This study also provides a worked example that illustrates a detailed calculation of the energy tax saving incentive set out in section 12L of the Income Tax Act, No. 58 of 1962. A case study guides taxpayers though the practical process of applying for and calculating their energy-saving tax deduction. The case study may be used as a point of reference for taxpayers planning to implement the section 12L energy efficiency tax incentive for the first time and may highlight complexities and concerns they should consider. / Mini Dissertation (MCom)--University of Pretoria, 2016. / Taxation / MCom / Unrestricted

The purpose of the study was to explore researcher experiences of community engagement as part of a long-term higher education community engagement (HECE) partnership with rural schools. The theoretical framework that guided the study was grounded in the construct global citizenship. The instrumental case design followed the qualitative approach from a constructivist epistemology. Semi-structured questionnaires were used for data collection with purposively sampled researchers (n=16), comprising male (n=3) and female (n=13) researchers, including local (n=14) and international (n=2) researchers, who completed their research in the conveniently sampled HECE project. Following thematic analysis, two main themes emerged, namely: researcher perspectives on capacity development in higher education community engagement, and researcher perspectives on higher education community engagement as a core function of higher education institutions. Findings indicated, from researchers’ perspectives, that HECE benefits from collaborative partnerships, and that researchers have opportunities for personal and professional development. Researchers felt that such capacity development was necessary to ensure project sustainability. According to researchers, HECE project challenges or barriers need to be addressed to ensure project sustainability. Higher education requires a community engagement policy that guides the establishment of platforms for knowledge generation, human capacity development and collaborative partnerships in order that the core functions of higher education institutions could be performed. / Dissertation (MEd)--University of Pretoria, 2017. / Educational Psychology / MEd / Unrestricted