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From flickering films to microlearning in 4K, the field known as Instructional Design and Technology (IDT) today has a long history, marked by constant evolution since the 1920s. The field has been thrust into the spotlight by the COVID-19 pandemic. This bibliometric analysis examines research articles from the Educational Technology Research and Development (ETRandD) journal spanning 1957 to 2023. The study addresses the challenges posed by the influx of new IDT professionals from diverse backgrounds, as well as the opportunity presented by the occasion of the centennial celebration of the Association for Educational Communications and Technology (AECT), the key professional organization in the field. Data for this study was primarily obtained from the Web of Science, supplemented by SCOPUS and Dimensions. The analysis utilized Biblioshiny to evaluate the journal's performance and impact, identifying influential works and authors. Additionally, VOSviewer was employed to map the scientific landscape, tracing the evolution of research themes and the collaborative networks among authors, institutions, and countries. While the analysis navigates through the limitations inherent in focusing on a single journal, majorly employing a specific dataset, and adhering to an English-only corpus, it successfully illuminates the core tendencies and transformative shifts within IDT. The findings emphasize the field's enduring commitment to leveraging technological advancements within a theoretically grounded framework to enhance learning outcomes. As the field continues to evolve in response to new entrants from diverse backgrounds, emerging technologies and shifting learners' contexts, this study provides a useful reference point for future research. / Doctor of Philosophy / The field of Instructional Design and Technology (IDT) has evolved dramatically from its early days in the 1920s, using simple film-based instruction, to today's sophisticated 4K microlearning environments. The field has been thrust into the limelight by the unprecedented challenges of the COVID-19 pandemic. This study is a bibliometric analysis of articles published in the Educational Technology Research and Development journal from 1957 to 2023. The research addresses the challenge of the entry of professionals from varied backgrounds into the IDT field and celebrates a century of contributions by the Association for Educational Communications and Technology (AECT), a leading organization in this discipline. Using databases like the Web of Science, SCOPUS, and Dimensions, and tools such as Biblioshiny and VOSviewer, the study maps the development of IDT research themes, identifies key works, and authors, and explores the collaborative networks that span authors, institutions, and countries. Despite focusing on a single journal and an English-only dataset, the analysis reveals significant trends and shifts in IDT. It underscores the field's commitment to integrating new technologies within a solid theoretical framework to improve educational outcomes. This study not only reflects on the past but also sets the stage for future research as IDT continues to adapt to the needs of diverse learners and emerging technologies.

This master thesis focuses on the analysis and design of accounting, tax and legal methods of research and development projects. In the first part of this thesis are mention a theoretical background of research and development projects. Another part deals with the management of research and development projects. The following part is a financial and strategic analysis and analysis of the current status of research and development projects in the community. The design part is determined by the accounting, tax and legal methodology for managing research and development projects and is designed to control process research and development project under the previous methodology and using SAP. In conclusion, the benefits of this methodology defined for the selected company.

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ITC/USA 2007 Conference Proceedings / The Forty-Third Annual International Telemetering Conference and Technical Exhibition / October 22-25, 2007 / Riviera Hotel & Convention Center, Las Vegas, Nevada / The Joint Advanced Missile Instrumentation (JAMI) Program’s main thrust has been the integration of Global Positioning System (GPS) tracking technology into the Department of Defense (DoD) Missile Test Ranges. This technology could be used for Time, Space, Position, and Information (TSPI), Flight Termination (FTS), or End Game Scoring purposes. However the Program’s main goal is to develop Proof-of-Concept components only. Transitioning Missile technology developed by the Government to Private Industry, so that it can be economically mass produced, has been quite a challenge. Traditionally, private industry has had to bid on proposals without much detailed information on how these components have been designed and fabricated. These unknown risks, Non-Recurring Engineering (NRE) and Missile Flight Qualification costs, routinely have significantly increased the price of these procurement contracts. In order so that the Fleet can economically utilize these components in the field, Cooperative Research and Development Agreements (CRADA) between the Government and Private Industry have been used to successfully transition Government developed technology to mass production. They can eliminate the NRE and flight qualification costs to provide for an economical and low risk method of providing the Fleet with the latest advances in GPS Tracking Technology. This paper will discuss how this is currently being accomplished in the development of a conformal wraparound instrumentation antenna for a five-inch diameter Missile Telemetry (TM) Section.

The purpose for this paper is to determine whether there is any direct connection between board composition and R&D investments of Swedish listed companies. A century ago, Sweden was among the poorest nations in Europe, yet today Sweden is 3rd among world leaders in innovation. Innovation is approximated as a good proxy measurement for R&D investments. R&D has been the primary source for innovation because of today’s nature of economies in which firms are challenged with competitive advantage. R&D investments have become very essential for every organization as well, yet there is no clear relationship between board composition and R&D investments. The researchers sought to confirm whether the effects of board composition are not only to monitor but also to provide resources since R&D spending requires appropriate forms of control systems and proper level of resources in the form of skill, experience and knowledge. The researchers obtained that the Swedish code of corporate governance is the main form of regulation and control mechanism that are mandatory for the boards of listed companies to adapt and comply with. In this study, the researchers integrated agency theory, resource dependence theory, and stakeholder theory and stewardship theory perspectives to explain the effects of board composition on R&D investments. The hypotheses were derived from these mentioned theories, tested from the sample data of 68 companies extracted from listed firms in Stockholm Stock Market. Board tenure, board interlock, independent directors, and ownership of shares, board size, age diversity and gender diversity were used as the influential factors for R&D investments. Additionally, firm size, ROA, firm age and leverage were adopted as moderating variables to test the effect of board membership composition against R&D spending. However, only board interlock came out to be negative and significantly correlated at 5% level with R&D investments and the remaining variables were detected to have negative low correlations with R&D investment, though no significant associations were found. Out of the control variables chosen only ROA obtained a significantly negative low correlation at 1% level. The epistemological and ontological choices for this study were positivism and objectivism with deductive approach. In order to examine if there is a relationship between board composition and R&D investment, the researchers employed multiple regression analysis. The researchers also identified a research gap since they did not find any evidence of a study that examines board composition in relation to R&D investments in Sweden. As indicated by the results of this study, only board interlock has effect on R&D spending. Therefore, there is need for further research on R&D investments by examining other forms of board composition characteristics such as education and professional experience. Both qualitative and quantitative studies are recommendable in this area. The authors concluded that the board characteristics do not directly matter for Swedish corporations to invest annually in R&D activities. This paper provides full support to stakeholders’ theory and stewardship theory while partially agrees with agency theory and resource dependence theory. Key words: Corporate governance, Research and Development (R&D), board tenure, board interlock, independent directors, ownership, board size, age diversity and gender diversity.

The concept of customer perceived value occupies a prominent position within the strategic agenda of organisations, as firms seek to maximise the value perceived by their customers as arising from their consumption, and to equal or exceed that perceived in relation to competitor propositions. Customer value management is similarly central to the marketing discipline. However, the nature of customer value remains ambiguous and its measurement is typically flawed, due to the poor conceptual foundation upon which previous research endeavours are built. This investigation seeks to address the current poverty of insight regarding the nature and measurement of customer value. The development of a revised conceptual framework synthesises the strengths of previous value conceptualisations while addressing many of their limitations. A multi-dimensional depiction of value arising from customer experience is presented, in which value is conceptualised as arising at both first-order dimension and overall, second-order levels of abstraction. The subsequent operationalisation of this conceptual framework within a two-phase investigation combines qualitative and quantitative methodologies in a study of customer value arising from subscription TV (STV) consumption. Sixty semi-structured interviews with 103 existing STV customers give rise to a multi-dimensional model of value, in which dimensions are categorised as restorative, actualising and hedonic in type, and as arising via individual, reflected or shared modes of perception. The quantitative investigation entails two periods of data collection via questionnaires developed from the qualitative findings, and the gathering of 861 responses, also from existing STV customers. A series of scales with which to measure value dimensions is developed and an index enabling overall perceived value measurement is produced. Contributions to theory of customer value arise in the form of enhanced insights regarding its nature. At the first-order dimension level, the derived dimensions are of specific relevance to the STV industry. However, the empirically derived framework of dimension types and modes of perception has potential applicability in multiple contexts. At the more abstract, second-order level, the findings highlight that value perceptions comprise only a subset of potential dimensions. Evidence is thus presented of the need to consider value at both dimension and overall levels of perception. Contributions to knowledge regarding customer value measurement also arise, as the study produces reliable and valid scales and an index. This latter tool is novel in its formative measurement of value as a second order construct, comprising numerous first-order dimensions of value, rather than quality as incorporated in previously derived measures. This investigation also results in a contribution to theory regarding customer experience through the identification of a series of holistic, discrete, direct and indirect value-generating interactions. Contributions to practice within the STV industry arise as the findings present a solution to the immediate need for enhanced value insight. Contributions to alternative industries are methodological, as this study presents a detailed process through which robust value insight can be derived. Specific methodological recommendations arise in respect of the need for empirically grounded research, an experiential focus and a twostage quantitative methodology.

Alfred Chandler, in Scale and Scope: The Dynamics of Industrial Capitalism (1990), suggests that the acquisition of targets is an alternative to direct investment in research and development (R&D). Chandler suggests that the failure of accounting to recognize investment in R&D as an asset may have made R&D less attractive. This study focuses on the relationship between investment in R&D and capital expenditures and a set of partitions based on Chandler's three technology types ("hightech," "stable-tech," and "low-tech") and three possible merger activity classes (acquirer next year, target next year, and neither acquirer nor target next year). Chi-square contingency tables are used to test the independence of merger class and technology type, a frequency test. Regression is used to test the relationship between R&D and sales and between capital expenditures and sales, with the sample partitioned by technology type and by merger class in a 3-by-3 research design. The sample is 23,146 firm years from 1974-1988 for 2,659 firms categorized into industry groups based on Chandler's criteria. The financial data are from COMPUSTAT data files. The frequency of being an acquirer is the same for high-tech and stable-tech firms (11.2 versus 11.5 percent of firm years) and higher for low-tech firms (13.9 percent of firm years). High-tech firms that are acquirers next year have 79% lower investment in R&D (.044 of sales versus .056 of sales) and 77% lower investment in capital expenditures (.071 of sales versus .092 of sales) than "high-tech" firms that are neither acquirers nor targets next year ("baseline" firms) as measured by the estimated slope coefficient in regression. "Stable-tech" acquirers are similar to "stable-tech" baseline firms in R&D investment (.016 of sales versus .016 of sales) and in capital expenditures investment (.072 of sales versus .080 of sales). "High-tech" targets have higher R&D investment (0.062 of sales versus 0.056 of sales) and lower capital expenditures (0.054 of sales versus 0.092 of sales) than "high-tech" baseline firms.

Is there any link between hierarchy of transnational corporations, banks and research and development institutions? Abstract The world city theory focuses on concentration of the most progressive activities of the social-economic system in a few key cities that together have a major share of command and control power within the global economy. Location advantages of such cities attract TNC headquarters, financial services and R&D facilities. Interactions between them lead to further strengthening of the position of the global city and it brings a cumulative effect on the location advantages. This paper examines the global city hierarchy based on the data on 1 500 world's biggest companies headquarters location, as well as location of 1 500 most important R&D institutions and 200 biggest banks. According to the results the triad of New York, London and Tokyo was taken over by Beijing. Correlation analysis of the city rankings in all of the three hierarchies confirms significant geographical link between global arrangement of TNC headquarters, financial services and R&D institutions. Keywords: global city, TNCs, banks, RIS, research and development, geographical organization