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The role of bloggers in the construction of Zimbabwean national identities : a case study of three Zimbabwean blogs during the 2008 presidential elections.Ndhlovu, Nothando. January 2011 (has links)
Blogging continues to get attention in the field of communication studies for reasons such as its differences with traditional media and its various effects in societies. The first part of this dissertation provides the reader with a background of the use of the Internet in Zimbabwe highlighting how it has offered individuals a platform to publish their own content, thus increasing the documentation of the 2008 Zimbabwean elections. This research analyses how national identity and the construction thereof emerges from online personal narratives. The research also investigates the discourses shaping the country‘s identities such as humanitarian, anti-Mugabe and democratic discourses that emerge from the blogs and how these blogs communicate events that occurred during the polls. This dissertation is primarily concerned with how citizens have arguably become recognized as sources of information and how Zimbabwe is perceived. Finally, the blogs are critically examined for how they create spaces of resistance. I argue that the blogs challenged and destabilized the older patterns of identity creation within Zimbabwe. Whereas national identity constructions have been largely a result of the majority or ruling class, the production of counter discourses in the blogs suggests that at an individual level, citizens use the Internet as a platform to express their dissent and do not automatically internalize these projected national identities. / Thesis (M.A.)-University of KwaZulu-Natal, Pietermaritzburg, 2011.
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Learning organisations in high technology industries /Beckett, Ronald Charles. January 2001 (has links)
Thesis (D.B.A.) -- University of Western Sydney, Nepean, 2001. / A thesis submitted for the degree of Doctor of Business Adminiistration, University of Western Sydney, Nepean, 2001. Includes bibliographical references.
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Using Regulation to Change the Market for InnovationAshford, Nicholas, Ayers, Christine, Stone, R.F. January 1985 (has links)
No description available.
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Regulation and Technological Innovation in the Chemical IndustryAshford, Nicholas, Heaton, George R. January 1983 (has links)
No description available.
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Navorsing oor beleide aangaande tegnologie en die toepassing daarvan in vier verskillende laerskole in die Wes-KaapBotha, Niel 03 1900 (has links)
Thesis (MEd)--Stellenbosch University, 2015. / ENGLISH ABSTRACT: Development in each sector of our society, especially with regard to computer technology, has progressed so dramatically that we have reached a stage where it is virtually impossible for an individual who does not have computer knowledge and skills to function with ease in society in almost any part of the world. In order to counter this situation the governments of a large number of countries across the globe are encouraging their citizens to become computer literate. These governments spend huge amounts of money on the integration and improvement of technology in education in order to ensure effective teaching and learning for each learner in each school. The South African government has also caught on and acknowledged the importance of communication technology in education, hence the White Paper on e-Education, which provides for the integration of technology in schools. The question that arises is whether enough is being done to enable underprivileged schools to benefit from this development as well.
This study observed the way in which the policy regarding e-Education is applied in privileged and underprivileged schools. During the course of the study the researcher visited schools that utilise their technological facilities, as well as schools that do not, and the reasons and circumstances that prevent them from utilising these facilities were also investigated. An investigation regarding the application of the technology policy within schools and how schools adapt this policy to accommodate their requirements, was conducted. The study endeavoured to determine the reasons why the technology policy is applied wel land properly in some schools, while other schools that have the technology do not apply the policy. The difference between privileged and underprivileged schools regarding the application of the policy was also investigated.
The situation regarding the application of technology policy in privileged and underprivileged schools in the Western Cape was researched in four schools: two schools in rural areas and two in urban areas. Two of these schools are privileged schools that have technology and utilise it daily. The other two schools are underprivileged schools with technology that, however, is not used to the advantage of the learners on a regular basis. Two schools have mainly Afrikaans-speaking learners while the learners of the other two schools predominantly have English as their mother tongue. The policy is applied differently at each of these schools, possibly due to circumstances or untrained staff who do not have the necessary knowledge and skills to utilise technology as method of instruction. The study aims to cause awareness at schools of the importance of technology and that a paradigm shift should take place in the methods and techniques of instruction of educators. It also aims to make teachers more aware of the value of technology when used effectively in their lesson presentations. In this way we could ensure that our learners receive the tuition they will need to be competitive globally. / AFRIKAANSE OPSOMMING: Die ontwikkeling in elke sektor van die samelewing en veral op die gebied van rekenaartegnologie het só dramaties vooruitgegaan en gegroei dat dit ʼn stadium bereik het waar dit vir ʼn persoon sonder rekenaargeletterdheid byna onmoontlik geword het om gemaklik in die gemeenskap in die meeste dele van die wêreld te funksioneer. Ten einde hierdie situasie die hoof te bied, moedig die meeste regerings regoor die wêreld hul burgers aan om tegnologie-geletterd te word. Lande spandeer groot bedrae geld om tegnologie in die onderwys te integreer en te verbeter om so effektiewe onderrig en leer vir elke leerder in elke skool te bewerkstellig. Plaaslik het die Suid-Afrikaanse regering die belangrikheid van inligtings- en kommunikasietegnologie in die onderwys besef en erken, vandaar die Witskrif oor e-Onderwys, wat voorsiening maak vir die integrasie van tegnologie in skole. Die vraag wat ontstaan, is of daar genoeg gedoen word om voorsiening te maak vir minder gegoede skole om ook voordeel uit dié ontwikkeling te trek.
Hierdie ondersoek kyk na die beleid aangaande e-Onderwys en hoe dit toegepas word binne gegoede en minder gegoede skole. Tydens die studie het die navorser skole besoek wat oor tegnologiese fasiliteite beskik en dit gebruik, sowel as skole wat tegnologie besit en dit nie gebruik nie, en die redes en omstandighede wat hulle verhoed om dit te gebruik, is dus ook ondersoek. ʼn Ondersoek is gedoen na die toepassing van die beleid rakende tegnologie binne skole en hoe skole by hierdie beleid aanpas om hulle behoeftes te akkommodeer. Die studie het ook gepoog om vas te stel wat die redes is waarom die beleid rakende tegnologie in sommige skole na behore toegepas word, terwyl ander skole wat wel oor die tegnologie beskik, dit nie behoorlik toepas nie. Daar is verder ondersoek ingestel na die verskil in toepassing van die beleid tussen gegoede en minder gegoede skole.
Die situasie ten opsigte van die toepassing van beleid oor tegnologie in gegoede en minder gegoede skole in die Wes-Kaap is by vier skole onder die soeklig geplaas: twee skole in die platteland en twee skole in ʼn stedelike gebied. Twee van die skole is gegoede skole wat tegnologie besit en dit daagliks gebruik. Die ander twee skole is minder gegoede skole wat oor tegnologiese hulpbronne beskik, maar dit nie gereeld tot voordeel van hul leerders gebruik nie. Twee skole het oorwegend Afrikaanssprekende leerders en twee oorwegend Engelssprekende leerders. Die beleid word by elk van hierdie skole verskillend toegepas, moontlik weens omstandighede of onopgeleide personeel wat nie die nodige kennis en vaardighede besit om tegnologie as onderrigmetode te gebruik nie. Die studie poog om skole bewus te maak van die belangrikheid van tegnologie en dat daar ʼn paradigmaskuif moet plaasvind in onderwysers se onderrigmetodes en -tegnieke. Dit poog ook om onderwysers meer bewus te maak van die waarde wat tegnologie kan hê as dit in lesaanbiedings geïntegreer word. Só kan daar moontlik verseker word dat leerders die opleiding ontvang wat nodig is om globaal mededingend te wees.
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[en] ASPECTS OF THE DYNAMICS OF THE NATIONAL INNOVATION SYSTEM - AN INVESTIGATION BASED ON THE STRATEGIC ANALYSIS OF A MOBILIZING PROGRAM OF EFFORTS TO INNOVATION / [pt] ASPECTOS DA DINÂMICA DO SISTEMA NACIONAL DE INOVAÇÃO - UMA INVESTIGAÇÃO A PARTIR DA ANÁLISE ESTRATÉGICA DE UM PROGRAMA MOBILIZADOR DE ESFORÇOS PARA A INOVAÇÃOMIRIAM DE MAGDALA PINTO 20 December 2001 (has links)
[pt] Este trabalho visa proporcionar elementos para uma melhor
compreensão da dinâmica de funcionamento do Sistema
Nacional de Inovação, com base na investigação detalhada de
um programa de mobilização nacional de esforços para a
inovação, o Programa de Química Fina para o Combate à
Tuberculose - QTROP-TB. Para isso, formula-se, inicialmente,
um arcabouço conceitual constituído por um Modelo para
Avaliação da Ciência e uma caracterização dos Sistemas de
Inovação. Apresenta-se, ainda, um referencial teórico para
análise estratégica, compreendendo a definição de
estratégias e as diversas maneiras como essas são formadas.
Para melhor estruturar a análise, utiliza-se um estudo
comparativo dos desenvolvimentos desse Programa e de um bem
sucedido empreendimento mobilizador de esforços para
inovação, realizado no início deste século, a Iniciativa de
Oswaldo Cruz. Faz-se, então, uma caracterização dos
contextos das iniciativas analisadas, abrangendo um resumo
histórico do desenvolvimento científico no país que conduz
à descrição da organização da ciência e tecnologia segundo
o Modelo para Avaliação da Ciência. Essa descrição completa-
se com um breve delineamento do processo de
industrialização brasileiro, culminando com os esboços dos
Sistemas de Inovação em que cada uma das iniciativas se
insere. Na seqüência,analisam-se as estratégias de ambos os
empreendimentos focalizados, fazendo-se uma comparação
entre os modelos adotados pelo Programa QTROP-TB e pela
Iniciativa de Oswaldo Cruz. Dentre as conclusões, destaca-
se que uma iniciativa como o Programa QTROP-TB, mesmo
partindo da percepção correta da necessidade de coordenar
esforços em C e T para melhor apropriar os investimentos
feitos em P e D pela sociedade, pode fracassar devido a
falhas no modelo adotado para integrar universidades,
empresas, governo e sociedade civil, à escolha do foco
mobilizador das ações a serem coordenadas, à inadequação,
para o tipo de Programa, do processo de planejamento
escolhido e a deficiências na implantação e administração
do empreendimento. Espera-se que a explicitação desses
resultados contribua para uma melhor compreensão do Sistema
Nacional de Inovação o que pode levar à melhoria do seu
desempenho. / [en] This thesis aims to provide elements to a better
comprehension of the National Innovation System functioning
dynamics, based upon a detailed investigation of a national
mobilization program for innovation - The Fine Chemistry
Program to fight against Tuberculosis - QTROP-TB. To this
end, it is formulated, at the beginning, a conceptual
structure formed by a Model to Science Evaluation and the
Innovation Systems concept. It is also shown a theoretical
reference to strategic analysis, including strategy
definitions and a description of how they are formed. To
better structuring the analysis, it is used a comparative
investigation between the Program and a well suceed
inovative entrepreneurship, at the beginnings of this
century, the Oswaldo Cruz Initiative. Then, it is made a
characterization of the investigated initiatives contexts
including an historical abstract of the scientific
development in Brazil. That development has conducted to
the science and technology organization found in the
country, described according to the Model to Science
Evaluation. The characterization is completed with a breef
description of the Brazilian industrializing process,
culminating with the Innovation Systems representations
related to each one of the initiatives. After that, both
initiatives strategies are analysed. Between the
conclusions, it is observed that the QTROP-TB Program, even
though the initial correct perception of the need to
coordinate efforts in S and T to better appropriate the
investiments made by the society, can fail due to the use
of an imperfect model to integrate universities,
enterprises, government and civil society, to the actions
focus wrong choice, to the planning process and
entrepreneurship management inappropriates. It is hoped
that these results may contribute to a better comprehension
of the National Innovation System what could help its
better performance. This thesis aims to provide elements to
a better comprehension of the National Innovation System
functioning dynamics, based upon a detailed investigation
of a national mobilization program for innovation - The
Fine Chemistry Program to fight against Tuberculosis -
QTROP-TB. To this end, it is formulated, at the beginning,
a conceptual structure formed by a Model to Science
Evaluation and the Innovation Systems concept. It is also
shown a theoretical reference to strategic analysis,
including strategy definitions and a description of how
they are formed. To better structuring the analysis, it is
used a comparative investigation between the Program and a
well suceed inovative entrepreneurship, at the beginnings
of this century, the Oswaldo Cruz Initiative. Then, it is
made a characterization of the investigated initiatives
contexts including an historical abstract of the scientific
development in Brazil. That development has conducted to
the science and technology organization found in the
country, described according to the Model to Science
Evaluation. The characterization is completed with a breef
description of the Brazilian industrializing process,
culminating with the Innovation Systems representations
related to each one of the initiatives. After that, both
initiatives strategies are analysed. Between the
conclusions, it is observed that the QTROP-TB Program, even
though the initial correct perception of the need to
coordinate efforts in S and T to better appropriate the
investiments made by the society, can fail due to the use
of an imperfect model to integrate universities,
enterprises, government and civil society, to the actions
focus wrong choice, to the planning process and
entrepreneurship management inappropriates. It is hoped
that these results may contribute to a better comprehension
of the National Innovation System what could help its
better performance. This thesis aims to provide elements to
a better comprehension of the National Innovation System
functioning dynamics, based upon a detailed invest
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Biographies of an innovation : an ecological analysis of a strategic technology project in the auto-industryWiegel, Valeri January 2016 (has links)
The ‘localist turn’ in technology studies, exemplified by Actor-Network Theory (ANT) and Social Construction of Technology (SCOT), emphasises the agency of actors in innovation processes while, arguably, neglecting structural influences. They provide rather little guidance regarding methodological choices apart from encouraging rich description and offer only limited capacity to explain the dynamics of technological change. This thesis addresses the need to articulate a more nuanced and comprehensive understanding of the contextually-shaped, often highly contingent processes of technological innovation. For this purpose a single, in-depth longitudinal case study was conducted of the development, implementation and use of a strategic information system - a strategic network planning tool - in a German car company. It was analysed applying a biographical perspective which argues for extended analytical foci across multiple sites, moments and time frames in technology studies to account for the complexities and uncertainties inherent in technological change processes. A mixed repository of historical and ethnographic data has been collected, drawing on public and internal corporate documents as well as 44 interviews and extended periods of participant observation at multiple sites. The data was coded and analysed aided by simultaneously building an extensive data-rich timeline of the innovation journey. As a result, our empirically detailed focus on a twelve-year period is contextualised by a historical narrative considering corporate historical developments over three decades. An ecology metaphor is articulated to appreciate multiple episodes and moments of innovation dispersed in space and time - a view neglected by common metaphors of systems and networks. The metaphor underpins a loose framework, tentatively entitled the Ecological Shaping of Technology, that draws on concepts from science and technology studies and cognate discussions in the sociology of professions to engage with the intricacies of space and scales of time in studying the ‘Biographies of Artefacts and Practices’ (Pollock and Williams, 2009; Hyysalo, 2010). The framework pursues a dynamic, longitudinal understanding of the evolution of a protracted technology development project which went through significant changes in conception and in the players involved and their configuration. This is conceptualised in terms of the development of a ‘kernel’ (Ribes & Polk, 2015) of resources and services managed by, and made available to, an alliance of players. While alliances can shift, the kernel persists and evolves over time as players try to attract more resources by entering into negotiations in promising ‘arenas of expectation’ (Bakker et al., 2011) or navigating around those that are less amenable. Technology is portrayed as an element of a package of instrumentalities (de Solla Price, 1983) comprising theories, methods and instruments that are spread across a wider ecology of distributed boundary objects (Star & Griesemer, 1989). Technologies crystallise from efforts of adopting, testing and developing packages to solve specific problems (Fujimura, 1995). A specific technology is co-developed, according to the set of local constrains and specifications delineated by a kernel's alliance of ecologies. These are understood in terms of Abbott’s (2005) conception of linked ecologies. The historically shaped and contingent ecological topography of an innovation project is highlighted as a major influence in the social shaping of technological artefacts.
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Gestão da inovação tecnológica e sua contribuição para a gestão do conhecimento e para a memória organizacional: um estudo no IFBASilva, Ronaldo Pedreira 18 May 2016 (has links)
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RonaldoPedreiraSilva_Defesa_VersaoDefinitiva-13-07-2016.pdf: 4247266 bytes, checksum: 4729f540d38c07d204bab4c1d1cec29d (MD5) / O presente trabalho se propõe a verificar como a Gestão da Inovação Tecnológica do IFBA pode contribuir para o desenvolvimento de processos de Memória Organizacional, como processo específico de Gestão do Conhecimento e, em retorno, como esses dois ramos do conhecimento podem facilitar e agilizar a primeira. Para dar cabo dessa tarefa foi necessário criar uma base teórica unificando esses campos de estudos, a Gestão da Inovação Tecnológica (GIT), a Memória Organizacional (MO) e a Gestão do Conhecimento (GC). Cada área foi abordada, detalhada e conectada com as outras, de modo a fazer uma sustentação teórica consistente. O locus da pesquisa foi a Coordenação de Propriedade Intelectual e Transferência de Tecnologia (CPITT), do Departamento de Inovação (DINOV), da Pró-Reitoria de Pesquisa, Pós-Graduação e Inovação (PRPGI) do IFBA. Para a coleta dos dados foram usadas quatro técnicas. A primeira foi o questionário, disponibilizado online para os pesquisadores listados pela CPITT. A segunda foi entrevistas livres, nas quais os entrevistados tinham completa liberdade de expressar suas opiniões sobre as questões relacionadas aos processos da CPITT. A terceira, foi a observação sistemática, na qual foram feitas visitas in loco, com o objetivo de levantar dados referentes ao objeto de estudo em seus mais diversos aspectos, tanto físicos, quanto pessoais. A quarta técnica foi a pesquisa bibliográfica, na qual foram acessados documentos relacionados aos temas em questão. Para a análise, foi feita uma triangulação dos dados adquiridos, para compará-los e gerar as Conclusões. Ao final, pôde-se observar que a GIT tem um papel de importância para MO e para a GC, sendo um ponto crítico para a CPITT. Na documentação foi possível identificar atribuições dos setores, em particular da PRPGI, do DINOV e da CPITT, bem como os produtos que eles devem gerar. Foram discutidas também questões referentes ao acesso a informações e os critérios para sua disponibilização. Por fim, foram sugeridas ações para melhorar os processos e procedimentos e outros que poderiam dar uma maior agilidade à PRPGI como um todo e extensivelmente, a todo o Instituto, tais como a adoção de atividades de inteligência, planejamento estratégico e o contato mais aproximado com outros setores do IFBA, que poderiam contribuir com seus conhecimentos e experiências. / Abstract
The current study aims to examine how the Innovation Technology
Management at Instituto Federal da Bahia (IFBA) may contribute to the development
of the Organization Memory Processes as a specific proceeding to an Information
Acquaintance Management and in return make these two branches speed up and
favor the higher division - the Innovation Technology Management. In order to make
this task viable it was indispensable to create a theoretical basis which united the
following study fields, the Innovation Technology Management (ITM), the
Organization Memory (OM), and the Information Acquaintance Management (IAM).
Each of the studied area was approached, detailed, and connected to all others in
such a way that the three form a consistent sustaining theoretical platform. The
research site chosen for this study was the Intellectual Property and Technology
Transfer Division (IPTTD) and the Innovation Department (ID) both placed at the
Research, Innovation and Post -Graduation Board at IFBA. The data collection four
techniques were used, as follows. The first one was a questionnaire available online
to the examinees listed by the IPTTD; the second one was the interview in which the
interviewees were free to express their opinions regarding the issues concerning the
processes organized by the IPTTD; and the third one consisted of a systematic
observation, for which some in-site visitation were scheduled aiming to collect data
regarding the study at all aspects, mainly physical aspects and personal aspects; the
fourth technique included a bibliographic research , for which specific documents
were made accessible to establish links to the object matters proposed. A threecornered
analysis was applied in order to compare the found data and generate the
conclusions. In the end it was possible to observe that the ITM plays a basic role to
both OM and IAM, that together stand as a critical point to the IPTTD basic
foundation. On the documents collected we could identify each and every division
attribution, particularly the Research, Innovation and Post -Graduation Board and the
additional divisions, and the outputs they may generate, as well. Other issues were
also discussed, such as, the ones referred to the access to information as well as the
criteria and procedures applied for their availability. In the end a few actions were
suggested in order to improve nimbleness to the board activities as a whole and
extensively to the whole institute divisions, as means for the adoption intelligence
activities, strategic projection and a closer contact to other less likely divisions
provided by IFBA that could contribute to its knowledge and experience
acquirements.
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Contribuições para a melhoria do processo de gestão do Programa de Pólos de Inovação Tecnológica do RSJung, Carlos Fernando January 2010 (has links)
Esta tese apresenta uma contribuição para a melhoria do processo de gestão do Programa de Pólos de Inovação Tecnológica da Secretaria da Ciência e Tecnologia do Estado do Rio Grande do Sul. O estímulo para a realização deste trabalho teve origem na identificação de fatores que podem estar afetando o desempenho do Programa de Pólos. Desta forma, os objetivos desta tese são: (i) identificar e compreender o princípio conceitual, desenvolvimento histórico, funcionamento, modelo básico para pesquisa e desenvolvimento, e a posição atual do Programa de Pólos de Inovação Tecnológica do Estado do Rio Grande do Sul; (ii) analisar o modelo básico do processo de pesquisa e desenvolvimento (P&D) utilizado no Programa, identificar semelhanças e diferenças do modelo básico com os modelos utilizados pelos diversos pólos integrantes do programa e identificar os possíveis problemas de gestão que podem afetar a eficiência do Programa; (iii) identificar, analisar e sintetizar os problemas que podem estar afetando as competências dos pesquisadores e gerando casos de insucesso em Pesquisa e Desenvolvimento (P&D); (iv) investigar a existência e identificar os Fatores de Bloqueio à Criatividade de pesquisadores pertencentes a um Pólo de Inovação Tecnológica que integra o Programa de Pólos de Inovação Tecnológica do RS; (v) desenvolver um Método para identificar características lineares e sistêmicas em modelos de Desenvolvimento de Produtos (DP); e (vi) desenvolver e implantar um Sistema para Gestão do Conhecimento em P&D aplicado ao Programa de Pólos de Inovação Tecnológica do RS. Como resultados foi possível a obtenção de novos conhecimentos científicos e a proposição de um Método para Identificar as Características Lineares e Sistêmicas em Modelos de Desenvolvimento de Produtos e um Sistema para Gestão do Conhecimento em P&D Aplicado aos Pólos de Inovação Tecnológica do RS. / This thesis presents a contribution to the improvement to management process of the Program of Technological Innovation Centers of the State of Rio Grande do Sul. The stimulus for this work originated in the identification of factors that may be affecting Program performance. Thus, the objectives of this thesis are: (i) identify and understand the principle concepts, historical development, operation, basic model for research and development, and the current position of the Program, ( ii) analyze the basic model of process research and development (R&D) used in the program, identify similarities and differences in the basic model with the models used by the different Centers of the program and identify potential management problems that can affect the efficiency of Program, (iii) identify, analyze and summarize the issues that might be affecting the skills of researchers and creating cases of failure in research and development (R&D), (iv) investigate the existence and identifying the factors blocking the creativity of researchers a Center for Technological Innovation which integrates the Program, (v) develop a method to identify linear and systemic features in models of Product Development (PD), and (vi) develop and implement a system for knowledge management in R&D applied to the Program. As a result it was possible to obtain new scientific knowledge and propose a method to identify the linear and systemic characteristics in models of product development and a system for knowledge management for R & D applied the Centers for Technology Innovation of the RS.
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Incentivos fiscais à inovação tecnológicaCorazza, Paulo January 2015 (has links)
O presente trabalho trata dos incentivos fiscais à inovação tecnológica nas esferas federal e estadual apresentando um estudo de caso de uma grande empresa gaúcha na fruição do incentivo federal.São apresentados os principais conceitos pertinentes à legislação que regulamenta os incentivos, bem como os requisitos necessários para as empresas usufruírem dos benefícios fiscais em um ambiente tributário complexo e restritivo, como é o caso do ambiente tributário brasileiro. Nessa linha, são apresentados os principais aspectos referentes a planejamento tributário, os conceitos de evasão e elisão fiscal, aliados à utilização de incentivos fiscais emanados pelo poder público com a intenção de tornar o país competitivo internacionalmente e tecnologicamente desenvolvido. No estudo de caso, são apresentados os principais aspectos do projeto executado por empresa de capital aberto do setor automotivo gaúcho e os procedimentos realizados do ponto de vista fiscal, contábil e de controle interno de projetos e atividades de pesquisa. São apresentados os benefícios efetivos fiscais e financeiros da utilização de referidos incentivos, de modo a demonstrar de forma técnica e formal a importância da correta utilização das benesses concedidas pelo Governo e da relevância de profissionais preparados e antenados à evolução da legislação. / Present work deals with the tax incentives the technological innovation in the spheres federal and local presenting a study of case of a great company of the enjoyment of the federal incentive.The main pertinent concepts are presented the legislation that regulates the incentives, as well as the requirements necessary to companies use the tax benefits in a complex and restrictive tax environment, as the Brazilian tax environment. In this line, the main referring aspects are presented the tax planning, the concepts of evasion and fiscal elimination, allies the use of tax incentives gave by the public power with the intention to become the competitive country internationally and technologically developed. In the case study, the main aspects of the project executed for a registered company of the sector and the carried through procedures of the tax, accountable point of view and internal control of projects and activities of research are presented. The tax and financial effective benefits of the use are presented for related incentives, in order to demonstrate of form technique and deed of division the importance of the correct use of benefits gave by the Government and of the relevance of prepared professionals to the evolution of the legislation.
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