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Comparison of patent law in the EU countries
NIGLIAZZO, Hana
This Diploma thesis, called "Comparison of patent law in the EU countries", deals with legislation of invention patents and their protection in selected countries such as Germany and the Czech Republic. Within Europe there is an attempt to harmonize the legislation in the field of intellectual property rights in all member countries and to create a unified legal system. A patent is the most important object in protection of industrial property. The secondary objective of this thesis is focused on the identification of the re-sponsible authorities and to determine the financial and time requirements for obtaining a patent. Next major objective is the evaluation of the use of the patent protection within the Czech and German universities, research organizations and private companies and then their transfer of technologies. The practical part contains the analysis of both selected countries from the per-spective of patent law, valid legislation, the responsible institutions and patent statistics for the last ten years. Additional chapter discusses the results of research and development in the university environment at three universities in the Czech Republic and Germany. The analysis is focused in particular on the procedure of obtaining a patent, then also the influence of the local authorities. The comparison of these two countries has revealed some certain similarities, but also striking differences between them. The Czech Republic is currently also slowly dis-covering the benefits of patent protection, but the results can be evaluated only after some time interval.
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Public finance and innovations
Dobrovolný, David ; Vítek, Leoš (advisor) ; Zídková, Hana (referee)
This diploma thesis was aimed at analyzing the influence of tax incentives for the research and development on the tax duty of the taxpayers. Within the first section a term research and development was defined followed by the specification of possible forms of the tax incentives for the research and development. The calculation of the tax duty of the illustrative company which effected research and development activity (within two scenarios) was presented within the practial section. The illustrative company was constantly profitable in the first scenario and as such, it incurred higher savings from the application of the research and development tax deduction in comparison to the second scenario (where company incurred a tax loss in one taxable period). Based on the results, taxpayers who apply the research and development tax deduction may consider a tax optimisation in case they could possibly incur a tax loss.
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Swedish Innovation Policy - Success or a Paradox?
Bärtl, Štěpán ; Hořejšová, Tereza (advisor) ; Kasáková, Zuzana (referee)
The Master's thesis "Swedish innovation policy: success or paradox?" focuses on Sweden's public policy for innovation during the past two decades. It, however, deviates somewhat from the conventional notion that places Sweden in the forefront when it comes to innovation. On the contrary this study follows the line of thought that believes there is an imbalance between the inputs to innovation in terms of R&D investments, which are truly outstanding, and the economic outputs that have been rather unimpressive and could be higher. Using the innovation systems perspective, a theoretical framework that has grown popular with academics and policymakers alike, the thesis analyzes Sweden's innovation policy, aiming to find out, whether the government really performs the activities, that the innovation systems theory views as vital. While it can be said that the innovation policy truly fulfills a wide range of activities that the theory views as key, there is still room for improvement in several areas, due to which the innovation paradox is still in operation, albeit we can view it less as an acute problem but a rather an opportunity, which policy has not been able to capitalize on.
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Analysis of Defence Research and Development in the Czech Republic
Fiala, Karel ; Knobloch, František (advisor) ; Stejskal, Libor (referee)
Defence research and development is an important public policy phenomenon, which represents a relevant part of security policy and interferes with many other areas when considered in a wider perspective. My diploma thesis presents an analysis of the Czech policy of defence research and development and an international comparison with the Netherlands and Slovakia. Governmental policy in this area is relatively pro-active as regards its declared settings. On the other hand, its actual practise reveals many problematic areas. Ministry of Defence's expenditure on defence research and development has been falling since 1999 and recently finds itself well below the limit guaranteed by the law. Insufficient utilisation of foreign financial support might be considered negatively as well. The analysis that I carried out in my thesis identified fundamental shortcomings of the Czech system, the functioning of which is far from being optimal. The deficiencies have mostly a systemic manner and can not be solved by partial changes. Due to this reason I propose an alternative set up of the Czech policy of defence research and development, based on a shift to the agency model inspired by the Dutch experience.
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Scientometric research evaluation with focus on the Czech Republic
Troupová, Alžběta ; Souček, Martin (advisor) ; Boudová, Lucie (referee)
(in English) The master thesis is focused on the scientometric methods of research and development evaluation and their use in particular system applied in the Czech Republic. Its introductory part presents the field of scientometrics, scientometric and bibliometric indicators and citation indices. Chapter 7 deals with research and development evaluation in Czech Republic, especially with Research Evaluation Guidelines and describes its assesment rules, results and changes due to its annual actualization. A battle of wills between the Guidelines supporters and opponents is the topic of chapter 8, in particular in the context of reallocation of institutional funding according to the Guidelines. Ideas and opinions of prominent scientists and policymakers are being presented followed by brief treatise on Czech system of research and development evaluation audit carried out by the company Technopolis Limited. In the conclusion the author summarizes and debates positives and negatives of the Czech system of science evaluation.
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Public support for research and development provided an indirect way in terms of SMEs with a focus on information assurance
Filipová, Vladimíra ; Drozen, František (advisor) ; Valder, Antonín (referee) ; Nedělník, Jan (referee)
Innovation is a critical factor of the economical development as it is the key source of a competitive advantage and brings an addend value of a concerete company (Zhang, 2O13); Technological innovation could be defined as an endogenous factor responding to economic challenges (McKenzie, 2OO8). Research and development provides innovations, whereas the production of research and development brings externalities. Externalities reduce the private return on investment as such, therefore research and development is an object of public support. Public support can be provided ether by direct or indirect form that includes primarily tax incentives. Small and medium-size enterprises play a key role in the innovation process, however they dispose limited resources for investments to research and development and also for administrative activities connected to tax incentive applications. Thus small and medium-size enterprises are more sensitive to associated administrative tasks. The objective of the thesis was set as follows: to contribute to the existing knowledge in the application of tax incentives and desing an appropriate tool for managerial support of tax incentives reporting in small and medium-size enterprises. This objective has been divided into the following sub-objectives: (1) identify issues related to the application of tax incentives for research and development in terms of small and medium-size enterprises and to compare them with reference research, carried out by Chittenden & Derregia (2O1O); (2) design a system to improve reporting of tax incentives in small and medium-size enterprises. A reference framework was provided to address the objective, the key findings are as follows: precise recognition of research and development activities and associated costs are crucial for an effective implementation of tax incentives (Billings et al., 2OO1); cost allocation in research and development activities is rather a complicated issue (Švejda et al., 2OO7, Godfrey & Hamilton, 2OO5), therefore a comprehensive reporting system shall be provided (Chittenden & Derregia, 2O1O) and these reporting systems should include accounting elements Bhiman (2OO6) and enable project division into phases (Jorgensen 2O1O). In accordance with the recommendation of Chittenden & Derregia (2O1O), Bourgeois and Eisenhardt (1988), Koners and Goffin (2OO7), Workman (1993) Singleton and Straits (2OO5), Morandi (2O11), Yin (2OO3) qualitative research based on structured questionnaires was chosen for exploring the first objective and case study for the second objective. The key findings of qualitative research based on structured questionnaires are: only top management and accountants were involved in the administration of tax incetives. Middle management and researchers were omitted, wherease in reporting of grant projects (realized with the direct support), they were fully involved. The case study research approved that a formalized system of management and reporting of research and development activities supports identification of a research project. Representative of a case company confirm that the formalized system of management and reporting supports decision making process and innovation performance, that corresponds to Bossink (2OO2). The main limitation of the research is the chosen method. The questionnaire survey was conducted in a selected sample of small and medium-size enterprises case study was carried out in a concrere company. The conclusions therefore can not be generalized. Further research can provide a more extensive survey that can be statistically generalize. Other possibity is the evaluation of a social impact as Galal & Wiener (2OO3) also suggest or description of differences in reporting research and development project realized without public support as Lokshin & Mohnen (2O12) recommend.
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