This research investigates the relationship between those incentives for faculty support of university-industry technology transfer that are governed by university intellectual property policies and technology transfer outcomes at Canadian universities. <br /> Empirical research, chiefly conducted in the United States, has explored the link between the incentives that are governed by IP policies and various outcomes and found that financial incentives are correlated with a variety of outcomes. This research extends the literature by exploring the same underlying relationship, in Canada, where IP policies also determine ownership and control of the development of the IP; some universities retain control over the development and other universities let the ownership and control vest with the inventors. <br />The research question was pursued by conducting three studies, each of which provided a different perspective. The first study seeks to explain cross-institutional patterns in the numbers of patents held by Canadian universities using variables that represent the financial incentives and control offered to faculty inventors by the universities' policies. The second study investigated the impact of a policy change at the University of Toronto, using interrupted time series analysis techniques. The third study investigated the experiences of faculty inventors at the University of Waterloo through indepth interviews and thematic analysis of the resulting qualitative data. <br /> The first, cross-sectional study failed to generate statistically significant results. In the second, longitudinal study, the change from a "university-owns" to an "inventor-owns" policy appeared to have significantly and substantially increased the number of invention disclosures submitted to the University of Toronto by its faculty members. The third, qualitative study suggests that faculty members interpret the incentives governed by intellectual property policies and that this interpretation is shaped by group norms, academic leadership, university culture and the inventors' experiences with technology transfer support organizations. Therefore, Studies 2 and 3 indicate that university intellectual property policies are effective levers with which to stimulate university-industry technology transfer and thus deserve further study. The importance of university factors in Study 3 implies that intellectual property policies must fit with their organizational contexts in order to be productive. <br />This research also has important policy implications. Many governments have been attempting to emulate the American Bayh-Dole Act by introducing or changing national regulations affecting university IP policies. This research suggests that these national regulations may actually depress researcher support for technology transfer and thus the amount of activity at those institutions that would benefit from an alternate policy. In effect, standardization of university IP policies through national regulations may deprive university administrators of an effective lever for encouraging technology transfer on their campuses. This inference will be the focus of further research which will broaden the work documented in this dissertation by exploring the relationship between university IP policies, university-industry technology transfer, and university factors, including culture, across a wider range of universities.

This research investigates the relationship between those incentives for faculty support of university-industry technology transfer that are governed by university intellectual property policies and technology transfer outcomes at Canadian universities. <br /> Empirical research, chiefly conducted in the United States, has explored the link between the incentives that are governed by IP policies and various outcomes and found that financial incentives are correlated with a variety of outcomes. This research extends the literature by exploring the same underlying relationship, in Canada, where IP policies also determine ownership and control of the development of the IP; some universities retain control over the development and other universities let the ownership and control vest with the inventors. <br />The research question was pursued by conducting three studies, each of which provided a different perspective. The first study seeks to explain cross-institutional patterns in the numbers of patents held by Canadian universities using variables that represent the financial incentives and control offered to faculty inventors by the universities' policies. The second study investigated the impact of a policy change at the University of Toronto, using interrupted time series analysis techniques. The third study investigated the experiences of faculty inventors at the University of Waterloo through indepth interviews and thematic analysis of the resulting qualitative data. <br /> The first, cross-sectional study failed to generate statistically significant results. In the second, longitudinal study, the change from a "university-owns" to an "inventor-owns" policy appeared to have significantly and substantially increased the number of invention disclosures submitted to the University of Toronto by its faculty members. The third, qualitative study suggests that faculty members interpret the incentives governed by intellectual property policies and that this interpretation is shaped by group norms, academic leadership, university culture and the inventors' experiences with technology transfer support organizations. Therefore, Studies 2 and 3 indicate that university intellectual property policies are effective levers with which to stimulate university-industry technology transfer and thus deserve further study. The importance of university factors in Study 3 implies that intellectual property policies must fit with their organizational contexts in order to be productive. <br />This research also has important policy implications. Many governments have been attempting to emulate the American Bayh-Dole Act by introducing or changing national regulations affecting university IP policies. This research suggests that these national regulations may actually depress researcher support for technology transfer and thus the amount of activity at those institutions that would benefit from an alternate policy. In effect, standardization of university IP policies through national regulations may deprive university administrators of an effective lever for encouraging technology transfer on their campuses. This inference will be the focus of further research which will broaden the work documented in this dissertation by exploring the relationship between university IP policies, university-industry technology transfer, and university factors, including culture, across a wider range of universities.

ABSTRACT In Taiwan, to spin-off the OEM from OBM (Owned-Brand Manufacture) business has been a hot topic of disputed discussion for a long time since Stan Shih announced his strategic policy in ACER reorganization in 2000. Starting from then, even the slightly internal reorganization, the officially spin off WISTRON from ACER under the Taiwan¡¦s Corporate M&A (Merger and Acquisition) Law which was launched in 2002, the ACER and WISTRON have got success respectively later on, and several similar reorganization case of OEM and OBM business splitting in Taiwan ICT electronic industry and et cetera, all have triggered a lot of disputed discussion. And the arguing has never been ceased. The advantages and disadvantages of splitting OEM from OBM business have been researched and discussed by many experts. Either to-do or not-to-do the spinoff has its own devotees. No consensus has been made at all. Regardless the determination of spinoff has put the enterprise in a dilemma, but this paper focuses on the key success factors in management of splitting OEM from OBM business in Taiwan ICT electronic firms from the perspective of human resources and corporate relationship management. Because the issues and concerning arising from splitting OEM from OBM are not wholly covered under the scope of enterprise¡¦s Re-engineering at scale¡¦s down-scoping. The difficulties of splitting OEM from OBM business are more than the difficulties of down-scoping Re-engineering which is just mainly emphasizing at Refocusing. It needs not only to consider increasing competitive advantage on both side of OEM and OBM but also be faced with how to carefully handle the response of the interested parties, including stake holders, employees, customers, venders, government and community organizations and media and more. Via the methodology of Case Study, this paper intends to understand those Taiwan's information and communication technology (ICT) electronic firms who chose splitting OEM from OBM business while facing of global environmental change, how they re-organized in order to refocus business and built a lean supply chain. In the mean while, from the view point of human resources manage and corporate relationship management, explores what the key success factors shall be handled in the implementation of the reorganization splitting OEM from OBM business. Key words: OEM/ODM, OBM/Owned-Brand, Spin-off/splitting, KSF/Key success factor

This dissertation consists of two essays on corporate finance. The first essay investigates the relationship between dual-class shares and firm’s risk-taking. While costs associated with dual-class shares are widely documented, the benefits are seldom studied in the literature. We attempt to fill this gap and find that dual-class firms tend to have fewer business segments, higher volatilities in their cash flows, earnings, and investment opportunities compared to propensity-matched single-class firms. Business segments within a dual-class firm are also more positively correlated in their cash flows, earnings, or investment opportunities than those in single-class firms. The results are consistent with the hypothesis that dual-class shares can potentially shield insiders from short-term market pressure so they can focus on riskier projects to enhance long-term shareholder value. To provide a possible channel through which dual-class firms can increase corporate risk-taking, we examine one of the most important corporate investment decisions: mergers and acquisitions (M&As). Dual-class firms are more likely to engage in M&As, especially nondiversifying M&As. Corporate risks increase following M&As, and the increase is more for dual-class firms than for single-class firms. The second essay shows how CEO skills affect operating performance using a sample of 109 spin-offs from 1994 to 2009. Since a variety of studies indicate that firms in need of external financing are more likely to engage in spin-offs, we hypothesize that parent firms prefer to appoint financial experts as CEOs at spun-off units around spin-off transactions. We find that appointing spun-off unit CEOs with financial expertise brings significant and positive wealth effects. Furthermore, the CEOs with financial expertise significantly improve firms’ access to capital markets and subsequent operating performance. Conversely, we do not observe positive wealth effects at the spin-off announcement or improved operating performance following spin-offs when parent firms decide to assign non-financial experts as spun-off unit CEOs.

Master-Arbeit Univ. St. Gallen, 2007.

The aim of this master thesis is to describe the contemporary legislation and financial aspects of the de- mergers and spin offs of the corporation. The first chapter deals with the problematics of corporation transformations and the conditions of their realisation. The next chapter focuses on de-mergers and spin offs as such, their particular forms, on the project of de-merger as the principal legal act, on protection of stakeholders (creditors and debtors of the corporation) and other aspects. The third chapter analyses financial aspects of the corporation division. The attention is paid on the duty of preparing the financial statement and appraisement of assets and liabilities that go over to the successor corporation. The fourth part of this paper is devoted to the question of business valuation, the categories of the enterprise value and selected methods of its measurement. The fifth chapter describes the tax duties of the corporations participating on the de-merger (or spin off). The last part of this thesis is practical. It deals with de-mergers and spin offs of corporations, that were recorded into the Business Register in 2014. De-mergers and spin offs that were found during the analyses are sort by the location of the divided corporation, its legal form and other aspects.

The main theme of the diploma thesis is the division of companies. The thesis is divided into two parts, a theoretical and a practical one. The theoretical part deals with the legal, accounting and tax framework of the division. The chapter on legislation primarily tackles its development within the European Union and the Czech Republic. The part on accounting concentrates on the determination of the accounting period, valuation of assets and deferred tax regarding the division, while the section on tax legislation adopts the perspective of the Tax Code, corporate income tax and value added tax. The main part of the thesis is practical and offers a comparative analysis of divisions implemented in 2013. First of all, the method of obtaining the data for analysis is described, and then the most part of the chapter deals with the presentation of the result of the analysis.

[EN] Predicting entrepreneurial behaviour within the environment of public sector research is considered to be of great interest, because this is what will determine the creation of new technology-based start-ups - often known as spin-offs - in universities, hospitals and other public research bodies. In the framework of the knowledge economy, and specifically in the life sciences sector, or "bioeconomy" (European Commission, 2012), the creation and development of a biotech company is considered an extremely useful technology transfer mechanism (Coduras et al., 2006; Morales-Gualdrón, 2008; Pisano, 2006). Said company's progress depends on the determination of the researchers behind it, given that creating a company is ultimately the personal decision of the entrepreneur. In most of the studies on entrepreneurship, the psychological process which leads an individual to "take the plunge" and set up a new company has been left to one side (Liñán et al., 2007; Moriano et al., 2008). How this process takes shape is expressed in the contemporary models of entrepreneurial intention (Krueger et al., 2006). According to Shaver (2012), entrepreneurial action is rooted in a number of background factors, both intrinsic and extrinsic to the entrepreneur, which shape his/her behaviour. This doctoral thesis aims to contribute to the understanding of the phenomenon of spin-off creation from the perspective of those factors which are intrinsic to the entrepreneur, analysing and providing evidence related to the entrepreneurial intention of public sector researchers in life sciences (or "bioresearchers"), and the characteristic features and motivating factors that, when considering which direction to take professionally, may cause them to view the setting up of a biotech company an ideal option (Shane, 2004). In order to study this type of phenomena, the Theory of Planned Behaviour (TPB) (Ajzen, 1991) is used, as one of the most widely accepted theoretical models to explain the links between people's attitudes and behaviour, based on which a large number of empirical studies concerned with predicting entrepreneurial intention in academic and scientific fields have been produced (Schlaegel et al., 2014). The model provides the link between the predictors of behavioural intention - attitudes, subjective norms and perceived behavioural control - and the intention, as well as the capacity of this intention to predict behaviour. From the results obtained, we can highlight the model based on TPB concludes that with the adjustments carried out in this study, 27% of the variance of the intention to set up a business can be explained, thus confirming the validity of this theoretical model to explain how the intention to create a biotech company is shaped. In this way, from the psychosocial point of view, it can be observed that entrepreneurship as a function is dependent, on the one hand, on the skill and motivational factors of the individuals involved in the process and, on the other hand, on their surrounding environment. One of the fundamental arguments of this doctoral thesis is based on the fact that the shaping of the intention, in a conscious and deliberate way, is a key precedent as to whether an entrepreneur decides to set up a business based on his/her research results. Therefore, the need to design more complex training policies to encourage entrepreneurial intention is clearly demonstrated, as is the need to reduce the barriers observed so that those bioresearchers with high entrepreneurial intention can develop entrepreneurial behaviour. In the same way, it is necessary to continue working hard on research and to continue deepening our understanding of how the process of creation of intention, and its later behavioural development within the framework of scientific entrepreneurship, is carried out by those people involved in the process. / [ES] Predecir la conducta emprendedora, en el ámbito del sistema público de investigación, se considera de gran interés, ya que este hecho condicionará la creación de nuevas empresas de base tecnológica -que denominamos spin-off- en universidades, hospitales y organismos públicos de investigación. En el marco de la economía del conocimiento y, en concreto, en el sector de ciencias de la vida -lo que se denomina bioeconomía (Comisión Europea, 2012)-, la creación y desarrollo de una bioempresa se considera un mecanismo de transferencia de tecnología de gran utilidad (Coduras et al., 2006; Morales-Gualdrón, 2008; Pisano, 2006), y su desarrollo está condicionado a la voluntad de los investigadores que quieran convertirse en empresarios, ya que en última instancia, crear una empresa es una decisión personal del emprendedor. La mayoría de los estudios sobre el emprendimiento han soslayado el proceso psicológico que lleva al individuo a tomar la decisión de arriesgarse y crear una nueva empresa (Liñán et al., 2007; Moriano et al., 2008). La configuración de este proceso está plasmada en los modelos contemporáneos de intención emprendedora (Krueger et al., 2006). Con la realización de esta tesis doctoral, se pretende contribuir a la comprensión del fenómeno de creación de spin-off desde su perspectiva de los factores endógenos del emprendedor, analizando y aportando evidencias sobre la intención emprendedora de los investigadores del sector público en ciencias de la vida -denominados bioinvestigadores-, sus características y motivaciones para que, en el contexto de su elección de carrera profesional, lleguen a considerar la creación de una bioempresa como una alternativa óptima (Shane, 2004). Para estudiar este tipo de fenómenos, se utiliza la teoría de la acción planificada (TAP) (Ajzen, 1991), como uno de los modelos teóricos más aceptados para explicar las relaciones entre las actitudes y los comportamientos de las personas, dando lugar a un número importante de estudios empíricos en relación con la predicción de la intención emprendedora en el ámbito académico y científico (Schlaegel et al., 2014). El modelo ofrece la relación entre los predictores de la intención conductual -actitudes, norma subjetiva y control conductual percibido-, y la intención, así como en la capacidad de esta intención para pronosticar la conducta. De los resultados obtenidos podemos destacar que el modelo basado en la TAP concluye que, con los ajustes realizados en este estudio, se explica el 27% de la varianza de la intención de emprender. Por consiguiente, se confirma la validez de este modelo teórico para explicar cómo se forma la intención de crear una bioempresa. De este modo, desde el punto de vista psicosocial, se observa que el emprendimiento es una función dependiente, por un lado, de las habilidades y motivaciones de los individuos involucrados en el proceso y, por otro lado, de la situación donde éstos se encuentran inmersos. Uno de los argumentos fundamentales de esta tesis doctoral, se fundamenta en que la formación de la intención, bajo una naturaleza deliberada y consciente, es un precedente clave en el hecho de que un emprendedor decida crear una empresa a partir de los resultados de su investigación. Por lo tanto, se pone de manifiesto la necesidad de diseñar políticas de formación más complejas para fomentar la intención emprendedora, así como atenuar las barreras observadas para que aquellos bioinvestigadores con una elevada intención emprendedora, desarrollen la conducta de emprender. De igual manera, se hace necesario seguir centrando esfuerzos de investigación, en mejorar la comprensión de cómo el proceso de creación de la intención, y su posterior desarrollo conductual en el marco del emprendimiento científico, se lleva a cabo en las personas involucradas en el proceso. / [CAT] Predir la conducta emprenedora, en l'àmbit del sistema pùblic d'investigaciò, es considera de gran interés, ja que aquest fet condicionarà la creació de noves empreses amb una base tecnològica - que anomenem spin-off- en universitats, hospitals i organismes públics d'investigació. En el marc de l'economia del coneixement i, en concret, en el sector de ciències de la vida -que anomenem bioeconomia (Comissió Europea, 2012)-, la creació i desenvolupament d'una bioempresa es considera un mecanisme de transferència de tecnologia de gran utilitat (Coduras et al., 2006; Morales-Gualdrón, 2008; Pisano, 2006), i el seu desenvolupament es troba condicionat a la voluntat dels investigadors que volen convertir-se en empresaris, ja que en última instància, crear una empresa és una decisió personal de l'emprenedor. La majoria dels estudis sobre l'emprenedoria han deixat de banda el procés psicològic que porta l'individu a prendre la decisiò d'arriscar-se i crear una nova empresa (Liñán et al., 2007; Moriano et al., 2008). La configuraciò d'aquest procés es veu reflectida en els models contemporanis d'intenció emprenedora (Krueger et al., 2006). Amb la realització d'aquesta tesi doctoral, es pretén contribuir a la comprensió del fenòmen de creació d'spin-off des de la seua perspectiva dels factors endògens de l'emprenedor, analitzant i aportant evidències sobre la intenció emprenedora dels investigadors del sector públic en ciències de la vida -denominats bioinvestigadors-, les seues característiques i motivacions per què, en el context de la seua tria de carrera professional, arriben a considerar la creació d'una bioempresa com una alternativa òptima (Shane, 2004). Per estudiar aquest tipus de fenòmens, s'utilitza la teoria de l'acció planificada (TAP) (Ajzen, 1991), com un dels models teòrics més acceptats per explicar les relacions entre les actituds i els comportaments de les persones, donant lloc a un nombre important d'estudis empírics en relació amb la predicció de la intenciò emprenedora en l'àmbit acadèmic i científic (Schlaegel et al., 2014). El model ofereix la relació entre els predictors de la intenció conductual -actituds, norma subjetiva i control conductual percebut-, i la intenció, així com en la capacitat d'aquesta intenció per pronosticar la conducta. Dels resultats obtinguts podem destacar que la intenció emprenedora desenvolupada en el model basat en la TAP, conclou que amb els ajustaments fets en aquest estudi, s' explica el 27% de la variabilitat de la intenció d'empredre. Per tant, es confirma la validesa d'aquest model teòric per explicar com es forma la intenció de crear una bioempresa. D'aquesta manera, des del punt de vista psicosocial, s'observa que l'emprenedoria és una funció que depén, per una banda, de les habilitats i motivacions dels individus involucrats en el procés i, per l'altra, de la situació on aquestos es troben immersos. Un dels arguments fonamentals d'aquesta tesi doctoral, es fonamenta en el fet que la formació de la intenció, davall una naturalesa deliberada i conscient, és un precedent clau en el fet que un emprenedor decidesca crear una empresa a partir dels resultats de la seua investigació. Per tant, es posa de manifest la necessitat de dissenyar polítiques de formació més complexes per fomentar la intenció emprenedora, així com minvar les barreres observades per què aquells bioinvestigadors amb una elevada intenció emprenedora, desenvolupen la conducta d'emprendre. De la mateixa manera, cal seguir centrant esforços d'investigació, en millorar la comprensió de com el procés de creació de la intenció, i el seu posterior desenvolupament conductual en el marc de l'emprenedoria científica, és du a terme en les persones involucrades en el procés. / Rodríguez Batalla, F. (2015). Estudio de la intención emprendedora en el ámbito científico público. El caso de las ciencias de la vida en España [Tesis doctoral no publicada]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/54117 / TESIS

Les travaux ayant utilisé la théorie de la connaissance créative (Nonaka et Takeuchi,1997 ; Nonaka et al, 2001) dans un contexte d’émergence organisationnelle sontrares, notamment dans le contexte d’accompagnement par incubation. La thèses’appuie sur ce corpus théorique pour apprécier les capacités d’apprentissage d’uneméthode d’accompagnement mobilisant le modèle GRP (Génération, Rémunérationet Partage de la valeur) de Verstraete et Jouison-Laffitte (2009). Il s’agit, à la fois, derelever le contenu des apprentissages et de comprendre comment cesapprentissages se forment, se cumulent et se traduisent en compétencesentrepreneuriales. Pour ce faire, le cadre opératoire déploie une recherche-actionpragmatiste auprès de quatre cas de porteurs de projet accompagnés parl’incubateur congolais I&Fentrepreneuriat. / Very little current literature has used the theory of creative knowledge (Nonaka andTakeuchi, 1997 ; Nonaka and al one, 2001) in the context of organizationalemergence, and what is more, in the context of support for business incubation. Noresearch either has understood through the business convention deploying the GRPmodel (Generation, Compensation and value sharing) (Verstraete et Jouison-Lafitte,2009). It is not just a question of highlighting the learning content, but also have aclose look at how these learning processes are formed, accumulated and lead toentrepreneurial skills (meaning). In so doing, the methodology deploys pragmatistresearch action with four cases of project holders supported by the Congoleseincubator I & F entrepreneurship.

Made available in DSpace on 2016-03-15T19:30:59Z (GMT). No. of bitstreams: 1 Marco Antonio Fernandes Cardoso.pdf: 2343098 bytes, checksum: 014e0f030b71d4416f7e51bdebee12d7 (MD5) Previous issue date: 2013-05-06 / Fundo Mackenzie de Pesquisa / The literature on organizational identity, from various perspectives, deals with additive business processes such as mergers, acquisitions or cooperative enterprises among companies. However, the inverse, subtractive process, where a company emerges from the original company, has not received much attention in the literature with respect to the creation of the new company s identity. This thesis aims to understand the construction of the organizational identity of a spin-off outsourced company. A qualitative, exploratory and longitudinal study was performed on the basis of a case study. The research consisted of 13 in-depth interviews with the key actors involved from the start of the spin-off process, along with the current managers, including non-participant observation in meetings and events, as well as broad documental analysis. The transcribed interview texts and secondary data were analyzed on the narrative and discursive levels, both in terms of syntax and of semantics under textual semiotics. The central and distinctive identity characteristic, present on the fundamental level of the discourses belonging to the studied case, was found to be reliability. This attribute, which was consolidated along the spin-off company s historical path, in an integrated manner among its members and groups, refers to the identity category of the fundamental level of the semiotic square revealed during the research. The inexorable influence of the original company s organizational culture on the construction of the new company s identity was also observed, at least in the initial phase; this process was identified as an organizational culture spin-off. However, through semiotic analysis of the texts in the study s corpus it was possible to identify other aspects of organizational identity, relative to otherness and its contradictions, which were of an unstable, tensional and ambiguous nature but were nonetheless relevant to understanding the way organizations create their identities. / A literatura de identidade organizacional, à luz de diversas perspectivas, aborda os processos aditivos empresariais como fusões, aquisições ou atividades cooperadas entre empresas. No entanto, o processo subtrativo, inverso, onde uma empresa se constitui emergindo da organização mãe tem sido pouco estudado na literatura quanto à construção da identidade dessa nova empresa. Esta tese tem por objetivo compreender a construção da identidade organizacional de uma empresa terceirizada do tipo spin off. Realizou-se uma pesquisa qualitativa, exploratória, de natureza longitudinal, fundamentada num estudo de caso. A pesquisa compreendeu 13 entrevistas em profundidade com os atores-chave envolvidos desde o início do processo do spin off, bem como atuais gestores, incluindo a observação não participante em reuniões e eventos, além de ampla análise documental. Os textos transcritos das entrevistas e os dados secundários foram analisados nos níveis narrativo e discursivo, tanto pela sintaxe como pela semântica da Teoria da Semiótica do texto. Identificou-se a característica central e distintiva identitátia, presente no nível fundamental dos discursos do caso estudado, como sendo a confiabilidade. Esse atributo que se consolidou no percurso histórico da empresa spin off, de forma integrada entre os seus membros e grupos, refere-se a categoria identidade do nível fundamental do quadrado semiótico revelado na pesquisa. Constatou-se também a inexorável influência da cultura organizacional da empresa-mãe na construção identitária da nova empresa, ao menos em sua fase inicial, identificada como um spin off da cultura organizacional. Entretanto, a realização da análise semiótica nos textos do corpus da pesquisa, possibilitou identificar outros aspectos da identidade organizacional, relativos a alteridade e seus contraditórios, estes, de natureza instável, tensional e ambígua, porém relevantes à compreensão da construção da identidade das organizações.