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Research and development of intangible assets under IFRS, US GAAP and CZ GAAP with the focus on ICT sector
Hlobilová, Veronika ; Mejzlík, Ladislav (advisor) ; Pelák, Jiří (referee)
This master thesis deals with intangible results of research and development with a focus on the ICT sector from the perspective of two world-scale systems IFRS and US GAAP and their comparison with the Czech accounting standards. The introductory section focuses on the general definition of research and development by the FRASCATI manual, the macroeconomic dimension of ICT sector and ICT project life cycle, as defined by methodology MMDIS. It follows the part that deals with the specific definition of intangible results of research and development in IFRS, US GAAP and Czech accounting standards whose differences are indicated by the subsequent chapter. At the end of the thesis it deals with the examination of the relationship between the reported costs of research and development and the market price of the shares of specific companies listed on the NASDAQ comparing two methods - the date of the financial statements release and analysis of the annual changes.
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R&D performance management focused on information basis of SMA techniques in SME
Kubáňková, Marie ; Král, Bohumil (advisor) ; Wagner, Jaroslav (referee) ; Janeček, Miroslav (referee)
The importance of research and development (R&D) as a resource of knowledge that are of a key issue for many firms to achieve and sustain competitive advantage has been extensively debated in R&D management literature and also in practice theory approach to management accounting. There is a little research on practical implementation of the R&D performance management, R&D projects management. Strategic management accounting (SMA) has rather omitted the constant themes of managerial practise such as organisational resources, innovation or R&D management. Also the implementation of Balanced Scorecard (BSC) and management of small and medium size enterprises (SME) has been neglected by researchers. The presented dissertation addresses the above mentioned limitations, therefore the main objective was identified as creating a framework of R&D performance management in SME, while dissertation is focused on information basis of SMA techniques particularly BSC. The main objective was divided in the following sub-objectives: identify the key problems of R&D management in the target population of SME in the Czech Republic, identify which SMA techniques are used in R&D performance management setting and compare the results with the findings of Donnelley (2009) in Bremser & Barsky (2004) and finally outline specific R&D metrics in a BSC framework. The research questions were based on the reference framework underlying the research. The two first sub-objectives were solved using data derived from questionnaire responses from the target population of SME in the Czech Republic. The key findings are: the vast majority of examined SME use the same metrics to measure R&D performance as found Donnelly (2000) in Bremser & Barsky (2004) such as number of approved projects ongoing, R&D spending as percentage of sales, current percentage of sales of new products, percentage of budget resources dedicated to R&D. Most of the examined enterprises use budgets and costing. The questionnaires also mapped problematic issues related to R&D performance management, while the results indicated as most problematic the following topics: inadequate organizational structure and insufficient competence settings, poor system of R&D project evaluation that neither contribute to reach the strategic nor financial goals nor to balance the R&D long term and short term objectives. The third sub-objective found support within the investigated firm that upheld the BSC implementation process suggested by Bremser & Barsky (2004). The process was slightly modified. Analysis of existing measures of R&D performance was added. One of the most intriguing findings is the practical implementation of SMA techniques that shall support greater impact of SMA in SME practice.
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Czech Scientists Database
Pejšová, Petra ; Hvězdová, Lenka
In our poster we will introduce the idea of creating a database of Czech scientists. The scientific community, professionals, government and the corporate sector need easy access to specific information on scientific personalities and related projects and grants. This demand comes from a member of the Czech Research, Development and Innovation Council with a goal to link research and commercial sectors in the area of human resources and support fast transmission of knowledge into practical fields. The system will facilitate contacts with scientists in specific fields. A scientist’s record should contain information about the institution, his/her current and prior institution affiliations, grants, in which he/she has participated, etc. At the same time, the database will serve institutions and companies to enter demands for specific projects. We prepared the project brief and carried out background research on 32 databases and systems for science and research in 14 European countries and the USA. We sorted the analyzed databases into groups and mapped the domestic and overseas situations, which we will present in detail. In the poster, we would also like to show that this kind of service can be provided by libraries. Libraries can adapt to their new role in research infrastructures. Now libraries can not only engage in collecting and accessing data but may also support the creation of data and their connection. Why was the National Technical Library (NTK) chosen? NTK has the ‘know-how’, professional staff and experience in the development and administration of databases, as well as experience with project management expertise to support knowledge databases. NTK has provided information services at a national level for many years and runs the national ISSN agency, the National Repository of Grey Literature, etc.
Fulltext:  PDF
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INTERNATIONALIZATION OF INNOVATION IN SMEs AS A STRATEGIC CHOICE: THE CZECH CASE
Awakowicz, Bartosch ; Jaklová, Martina L. (advisor) ; Ulsamer, Frank (referee)
With the growing competition both on domestic and on international markets, SMEs face very specific challenges to sustain in their activity. A strategy to gain a competitive edge can be to internationalize innovative activities. In this work the internationalization of innovation is reflected in the context of SMEs. This is done in the first step by making a connection between research on SMEs, on Internationalization and on R&D and subsequently building a theoretical framework. In the second step, the innovative activity of a Swiss firm's Czech subsidiary is investigated on a case-study basis from the perspective of the suggested theoretical framework. The main contribution of this work to research is that it puts in a research field, which is dominated by large enterprises, the focus on SMEs.
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Measuring Health in Research and Innovation Systems: The Czech Research Audit in International Context
Arnold, Erik
National Research and Innovation Systems are complex and their health is difficult to measure. A growing number of countries have tried to review and diagnose their own systems through approaches such as the OECD Innovation Policy Reviews, 'Policy Mix' peer reviews at EU level, large national studies or evaluations of major actors such as research councils. This presentation will set out some of the key findings of the recent Czech Research Audit in an international context and reflect on the needed mix of qualitative and quantitative analysis.
Slides: idr-409_1 - PDF
Video: idr-409_2 -  MP4
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Coverage of information resources and services from technology and related sciences fields for R&D: Final report of research objective MSM 000010001 (2004)
Svoboda, Martin
The final report of research objective MSM/000010001 contains in prescribed structure goals and results in the field of support of the information infrastructure for R&D in the fields of technology and related sciences. During 1999 ? 2004 period, the objective enabled stabilization of financial resources allocated for subscription of foreign printed periodicals as well as provision of related services. Thus the continuation of delivery of key periodicals for R&D was ensured and negative impacts of annual price increase of important and costly titles was partially eliminated. The report summarizes the development of subscription as well as relationship with other LI program projects managed by the STL, namely functional consortia/multilicences and relations between both schemes of R&D budgeting. The progress of information services(including interlibrary) provided to R&D as well as information tools used is also illustrated. The quantification of subscriptions and related costs is given
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