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Wyszukujesz frazę "Research & Development" wg kryterium: Temat


Tytuł:
The position of international migrations in political science. Methodological and theoretical conceptions of research development
Autorzy:
Knopek, Jacek
Powiązania:
https://bibliotekanauki.pl/articles/2026862.pdf
Data publikacji:
2005-12-31
Wydawca:
Wydawnictwo Adam Marszałek
Tematy:
Political Science
International Migrations
Research Development
Opis:
One of the characteristic features of modern world are migrations of people. They are caused either by social or economic and political reasons of respective states and regions of the world. Population processes constitute, at present, a global problem. In the consequence of population’s number fast increase and the irregular economic development of the world, they still remain as an actual research question. An universal regularity of present migratory processes is a decrease of birth rate along with improving the life conditions. The highest birth rate can be observed in the poorest countries. Depopulation tendencies occur, in turn, in economically developed countries. Apart from economic factors, the differences in population increase, are also influenced by social and cultural conditions of a certain region, and the evolution of political system and programs of ruling elite. Greatly diverse is also, so called, the “quality” of contemporary migration. It is presented alike by poor, uneducated people and highly educated specialists from different fields of social and economic life.
Źródło:
Polish Political Science Yearbook; 2005, 34; 93-102
0208-7375
Pojawia się w:
Polish Political Science Yearbook
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Orientation at research and development activity from the perspective of the accounting information system
Autorzy:
Dyhdalewicz, Anna
Powiązania:
https://bibliotekanauki.pl/articles/2127639.pdf
Data publikacji:
2018
Wydawca:
Uniwersytet w Białymstoku. Wydawnictwo Uniwersytetu w Białymstoku
Tematy:
research and development activity
cost of research and development works
accounting
Opis:
Goal – The aim of the paper is to identify research and development in the accounting information system, with particular emphasis laid on the role of the management accounting subsystem in creating information for external reporting purposes. Research methodology – In order to achieve the goal, a method of scientific description was used, consisting in the analysis of the subject literature in the field of management and accounting, while using inductive reasoning and comparative analysis of selected regulations of the balance sheet law. Score – The use of the accounting information potential in the area of research and development requires the integration of information in the accounting information system so that the created information will be useful both for management and for the needs of various external stakeholders of the entity. Many methods in the field of management accounting are characterized by the focus on research and development activities. On the basis of the information focused on management needs enterprises can distinguish the components of the innovation process, separate the costs of research works from the costs of development works, document the development of economic benefits in the future, differently recognize the costs associated with them in the financial statements and make balance sheet valuation of the development costs. Originality/value – The paper is of conceptual character, it presents the contribution to the discussion on accounting convergence in the area of research and development. As a consequence, this process may contribute to the implementation and development of management accounting methods for managing innovative projects in enterprises and improving the quality of information presented in financial statements.
Źródło:
Optimum. Economic Studies; 2018, 4(94); 14-26
1506-7637
Pojawia się w:
Optimum. Economic Studies
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
World competitiveness-todays challenge for Polish research institutes
Autorzy:
Wiśniowski, W.
Powiązania:
https://bibliotekanauki.pl/articles/242711.pdf
Data publikacji:
2007
Wydawca:
Instytut Techniczny Wojsk Lotniczych
Tematy:
research and development research institute
international cooperation
competitiveness
Opis:
New areas of activities of Polish Research Institutes, competitiveness, measures of successes of Research Institutes, model of Research Institute, way to international cooperation are presented in the paper. At present Polish industry looking for well educated graduates, therefore Polish universities are flourishing. Foreign owners and clients became sources of new technologies. It is easy to justify choice of these solutions. International cooperation gives opportunity for achievement global R&D competition. It also gives opportunity for young well educated graduates to work in Poland. Successes of Research Institute demand double measures. It means necessity to measure two success elements: economy success and professional success. Modern research institute can be compared to professional sport club. Such sport club members, there are people hungry for knowledge and job successes, ready for heavy work, greedy for fame. This similarity creates new innovative management conception of Research Institutes in Poland. The paper presents in particulate Institute of Aeronautics, Some data concerning the Institute of Aeronautics illustrate its possibilities scientific-research, the possibility of working out novel of products and the international cooperation within the framework of bilateral agreements and European Programs.
Źródło:
Journal of KONES; 2007, 14, 4; 523-530
1231-4005
2354-0133
Pojawia się w:
Journal of KONES
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Research and development in the service sector – vague definition and problematic application
Autorzy:
Maruszewska, Ewa Wanda
Strojek-Filus, Marzena
Powiązania:
https://bibliotekanauki.pl/articles/409678.pdf
Data publikacji:
2020
Wydawca:
STE GROUP
Tematy:
research and development
financial reporting
definitione
Opis:
It is a well-known fact that research and development (R&D) activities are an important factor in maintaining a business on the market. Nowadays, not only is conducting R&D crucial for entities from new technology sector, but also for companies from each sector, including service entities. The aim of the study was to investigate R&D activities among the biggest publicly traded entities in Poland and to examine the way economists and engineers understand the notion of R&D. We hypothesize and find that R&D expenditure is underestimated or unrecognized in financial reports disclosed by service sector enterprises. Further, we surveyed professional economists and engineers to investigate their knowledge about R&D notion and ability to distinguish operational (day-to-day) actions from R&D activities. The study results indicated difference between the opinions expressed by economists and engineers. Our findings are important for regulators and practitioners as they pinpoint that a substantial change in the definition of R&D is required in order to facilitate a wider adoption of R&D by companies rendering services.
Źródło:
Management Systems in Production Engineering; 2020, 1 (28); 53-59
2299-0461
Pojawia się w:
Management Systems in Production Engineering
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
R&D tax incentives for innovation and managerial decisions
Autorzy:
Walicka, Monika
Prystrom, Joanna
Powiązania:
https://bibliotekanauki.pl/articles/599489.pdf
Data publikacji:
2015
Wydawca:
Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
Tematy:
tax incentives
research and development innovations
Opis:
In many countries tax incentives are a popular means of realizing political, economic and social objectives. The main motive of their application is often to achieve and accelerate the selected activities in the public interest and also stimulate development of industry, and induce growth in research and investment. The key element that helps a company achieve a competitive advantage is innovation. Global competition forces the production of unique products and services. Tax incentives in science, research and development are important in stimulating innovation. The purpose of this article is to show the level of managerial awareness about R&D tax incentives, the level of R&D tax incentive usage by companies in Poland, and main obstacles that managers meet with R&D tax incentives in practice. We explore R&D tax incentives as a government instrument on R&D management and aim to find the reasons why Polish companies do not take advantage of them. We examine 275 companies using a semi-structured questi onnaire. Our findings suggest that many firms report lack of knowledge about such incentives, and firms find many obstacles to reach all of the requirements which are necessary to use the incentive. Due to our analysis we find that large firms, especially those that implement innovation, are more likely to use the tax incentives, but small and medium sized companies find more obstacle. The effect of this tax policy is significant mainly in large, high-tech sector firms.
Źródło:
Finansowy Kwartalnik Internetowy e-Finanse; 2015, 11, 4; 46-56
1734-039X
Pojawia się w:
Finansowy Kwartalnik Internetowy e-Finanse
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
BUSINESS INNOVATION AS A KEY ELEMENT OF COMPETITIVENESS OF POLISH ECONOMY (Innowacyjnosc przedsiebiorstw jako kluczowy element konkurencyjnosci polskiej gospodarki)
Autorzy:
Tomaka, Agnieszka
Cyran, Karolina
Powiązania:
https://bibliotekanauki.pl/articles/599634.pdf
Data publikacji:
2010
Wydawca:
Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
Tematy:
INNOVATION BY REGIONS (POLAND)
RESEARCH AND DEVELOPMENT
Opis:
The purpose of this article is to assess the competitiveness of the Polish economy through the prism of two elements: innovation of the enterprise and innovation policy. In the scope of economy, innovation is considered as one of the key factors of competitiveness and the condition to achieve socio-economic development. Unfortunately, when assessing the state of innovativeness of the Polish economy, the question arises whether the actual innovation policy in Poland is carried out properly. An important element of this essay is to attempt to answer that question and assess the level of innovativeness of Polish regions.
Źródło:
Finansowy Kwartalnik Internetowy e-Finanse; 2010, 6, 3; 26-46
1734-039X
Pojawia się w:
Finansowy Kwartalnik Internetowy e-Finanse
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Growth Versus No-growth: The Contractive Evolution of R&D Policies in Spain and Andalusia
Autorzy:
Bielawska, Magdalena
Vázquez, Francisco J. Calderón
Powiązania:
https://bibliotekanauki.pl/articles/517222.pdf
Data publikacji:
2013
Wydawca:
Instytut Badań Gospodarczych
Tematy:
knowledge-based economy
research and development (R&D)
Opis:
The current economic crisis and the building-based economy collapse make the innovation approach and the change to knowledge-based economy fundamental to trace the future growth and development. This paper revises the R&D policy in Spain and Andalusia in the last 10 years with the evolution of the main indicators during the period 2001-2011.
Źródło:
Equilibrium. Quarterly Journal of Economics and Economic Policy; 2013, 8, 3; 48-61
1689-765X
2353-3293
Pojawia się w:
Equilibrium. Quarterly Journal of Economics and Economic Policy
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
R&D ACTIVITY AND CORE BUSINESS EFFICIENCY ON THE EXAMPLE OF TECHNOLOGY COMPANIES
Autorzy:
Nawrocki, Tomasz L.
Powiązania:
https://bibliotekanauki.pl/articles/489006.pdf
Data publikacji:
2015
Wydawca:
Instytut Badań Gospodarczych
Tematy:
research and development
core business efficiency
technology sector
Opis:
Taking as a basis for discussion the Schumpeter’s innovation theory, this paper analyses the relationship between enterprises activity in the field of research and development, and their efficiency at the core business level. This analysis was performed in two ways – with the assumption shift in time between research and development activities and companies business efficiency, and without it – using the Spearman’s rank correlation coefficient. The sample was accounted for 252 companies from the technology sector, whose shares are traded on NYSE or NASDAQ, and the analysis time period consisted of three years (2011–2013). The results obtained in the course of analysis generally indicate lack of strong relationship between distinguished categories. A noticeable, but only at moderate level, positive correlation was found in both considered approaches only in respect of the relationship between the intensity of expenditures on research and development or y/y change of these expenditures and gross margin on sales. Therefore, it seems to be relevant to extend this research at least in such directions as: identification and characterization of factors determining efficiency of companies research and development activities, as well as examination considered relationship taking into account business diversity within the sector and wider time shift between realized research and development activities and various measures of core business efficiency.
Źródło:
Oeconomia Copernicana; 2015, 6, 4; 59-72
2083-1277
Pojawia się w:
Oeconomia Copernicana
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Is it possible to improve methods of intellectual property valuation?
Autorzy:
Heller, J
Zlachevskaia, Daria
Powiązania:
https://bibliotekanauki.pl/articles/1917406.pdf
Data publikacji:
2021-06-21
Wydawca:
Stowarzyszenie Księgowych w Polsce
Tematy:
intellectual property
valuation
IFRS
intangible
research and development
Opis:
Purpose: The purpose of this study is to identify ways to improve or simplify the quality and accuracy of IP valuations via accounting regulation improvements. Methodology/approach: This research relies on qualitative research methods such as case law analysis and comparative research of accounting standards and approaches. Findings: Evidence from this study points towards the conclusion that financial statements currently only reflect a historic financial record of the particular business, profoundly biased by a conservative tangible assets perspective. The central thesis of this study is that it makes sense to adopt a comprehensive intellectual property valuation strategy to ascertain the specific value of the intangible assets since the comprehensive application of valuation models is likely to yield superior results to using them separately. Research limitations/implications: Although the proposed approach seeks to bring more clarity to the valuation process while simplifying the appraisal of intellectual property assets, its efficacy is subject to increased transparency, a maturing intellectual property market, and credible data availability. Originality/value: This study makes a valuable contribution to research on methods that facilitate accurate intellectual property valuation while offering an alternative valuation model which combines the strengths of individual valuation models.
Źródło:
Zeszyty Teoretyczne Rachunkowości; 2021, 45(2); 161-186
1641-4381
2391-677X
Pojawia się w:
Zeszyty Teoretyczne Rachunkowości
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Research and Development Internationalization: World Experience and Russia
Analiza międzynarodowych procesów innowacji w aspekcie relacji - świat a Rosja
Autorzy:
Rodionova, Irina A.
Szkutnik, Włodzimierz
Powiązania:
https://bibliotekanauki.pl/articles/592477.pdf
Data publikacji:
2015
Wydawca:
Uniwersytet Ekonomiczny w Katowicach
Tematy:
Badania i rozwój (B+R)
Innowacje
Przemysł
Industry
Innovations
Research & Development (R+D)
Opis:
Artykuł zawiera rozważania z zakresu kompleksowej analizy rozwoju krajowych systemów innowacji z uwzględnieniem procesów globalizacyjnych i działalności korporacji transnarodowych. Rozważania szczegółowe dotyczą specyfiki badań i rozwoju globalnego systemu innowacji oraz korzyści płynących z jego umiędzynarodowienia. Sformułowano szereg zaleceń mających na celu zwiększenie udziału Rosji w tym procesie umożliwiających uzyskanie lepszej pozycji Rosji w zakresie światowej przestrzeni gospodarczej high-tech.
In a comprehensive analysis of the development of national systems of innovation in the context of globalization and the activities of TNCs and the implementation of research and development peculiarities of the global innovation system and the benefits of internationalization of research and innovation, as well as the recommendations for enhancing the participation of Russia in this process with the purpose of embedding the economy in the contours of the global high-tech world economic space.
Źródło:
Studia Ekonomiczne; 2015, 242; 129-141
2083-8611
Pojawia się w:
Studia Ekonomiczne
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Is the European goal for defence research and technology expenditure attainable for small countries?
Autorzy:
Lehtonen, Juha-Matti
Powiązania:
https://bibliotekanauki.pl/articles/576475.pdf
Data publikacji:
2016-12-30
Wydawca:
Akademia Sztuki Wojennej
Tematy:
Defence economics
research and technology
research and development
defence industrial base
Opis:
EU Defence Ministers have adopted a joint Strategy on Defence Research & Technology (R&T) that includes a 2 % goal for defence R&T expenditure. Th is paper discusses the feasibility of such a goal for a small country, including the motivations for undertaking defence R&T work in small countries, and asks are they different from the large countries? New and improved weapons systems that create a technological advantage in the battlefield are grounded on research in technology. However, as capability models demonstrate, there are also other aspects of military capability than the materiel which can therefore be a topic for research. Through reviewing a selection of strategy documents from large and small European countries, the fact that only large countries have financial possibilities for major weapons system development and production is highlighted, while in small countries, this link from R&T through development to production and operation is broken. Both defence research and defence industrial base figures support this view. Small countries may still have a number of other reasons to engage in R&T in either technology or other areas, but these appear not to be able to sufficiently motivate R&T expenditure even close to the 2% level.
Źródło:
Security and Defence Quarterly; 2016, 13, 4; 32-49
2300-8741
2544-994X
Pojawia się w:
Security and Defence Quarterly
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Mapping spatial and temporal changes of global corporate research and development activities by conducting a bibliometric analysis
Autorzy:
Csomós, György
Powiązania:
https://bibliotekanauki.pl/articles/1052497.pdf
Data publikacji:
2017-03-15
Wydawca:
Uniwersytet im. Adama Mickiewicza w Poznaniu
Tematy:
scientific article
corporate research and development
fast-growing industries
Opis:
Corporate research and development (R&D) activities have long been highly concentrated in a handful of world cities. This is due to the fact that these cities (e.g., Tokyo, New York, London, and Paris) are home to the largest and most powerful transnational corporations and are globally important sites for innovative start-up firms that operate in the fastest growing industries. However, in tandem with the rapid technological changes of our age, corporate R&D activities have shifted towards newly emerging and now globally significant R&D centres, like San Jose, San Francisco, and Boston in the United States, and Beijing, Seoul, and Shenzhen in East Asia. In this paper, I will conduct a bibliometric analysis to define which cities are centres of corporate R&D activities, how different industries influence their performance, and what spatial tendencies characterise the period from 1980 to 2014. The bibliometric analysis is based upon an assumption that implies there is a close connection between the number of scientific articles published by a given firm and the volume of its R&D activity.Results show that firms headquartered in Tokyo, New York, London, and Paris published the largest combined number of scientific articles in the period from 1980 to 2014, but that the growth rate of the annual output of scientific articles was much greater in Boston, San Jose, Beijing, and Seoul, as well as some Taiwanese cities. Furthermore, it can also be seen that those cities that have the largest number of articles; i.e., that can be considered as the most significant sites of corporate R&D in which firms operate in fast-growing industries, are primarily in the pharmaceutical and information technology industries. For these reasons, some mid-sized cities that are home to globally significant pharmaceutical or information technology firms are also top corporate R&D hubs.
Źródło:
Quaestiones Geographicae; 2017, 36, 1; 65-77
0137-477X
2081-6383
Pojawia się w:
Quaestiones Geographicae
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Research and development expenditures in the sector of Polish enterprises as an instrument of research and development policy
Autorzy:
Baruk, Jerzy
Powiązania:
https://bibliotekanauki.pl/articles/11364468.pdf
Data publikacji:
2022-03-30
Wydawca:
Sieć Badawcza Łukasiewicz - Instytut Lotnictwa
Tematy:
research and development activity
innovation
customer
enterprise
knowledge
management
Opis:
One of the important and open issues in modern businesses is the financing of research and development R&D activities, treated as an instrument of research and development policy. Maintaining the competitiveness of business entities requires the systemic creation and implementation of innovations, which requires expenditure on R&D activities. The aim of this paper is to identify the level, dynamics and structure of expenditures on R&D activities in Poland and in Polish businesses. The time range of the study covers the years 2015–2019 (or 2017–2019 in the analysis of expenditures in the enterprise sector), the scope concerns the financial aspects of R&D activity on a national scale and in the sector of Polish enterprises, and the sources of the data for analysis are publications of Poland's Central Statistical Office (Statistics Poland). The study applied the following methods: a critical and cognitive analysis of literature in identifying the research problem, a descriptive and comparative method in presenting the problem, a statistical method in calculating percentage shares, and a projection method in proposing model solutions. Overall, the analysis found a relatively low level and dynamics of expenditures incurred on R&D in Poland and in the enterprise sector. Therefore, R&D policy among Polish enterprises can be described as conservative and ad hoc in nature.
Źródło:
Marketing Instytucji Naukowych i Badawczych; 2022, 43, 1; 25-52
2353-8414
Pojawia się w:
Marketing Instytucji Naukowych i Badawczych
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Is Foreign Direct Investment a Real Driving Force of Economic Growth? A Panel Data Analysis
Autorzy:
Khalilov, Latif
Yi, Chae-Deug
Powiązania:
https://bibliotekanauki.pl/articles/2075471.pdf
Data publikacji:
2020
Wydawca:
Polska Akademia Nauk. Czytelnia Czasopism PAN
Tematy:
economic growth
FDI
human capital
research and development
panel analysis
Opis:
The purpose of this empirical study is to find the relationship between economic growth and foreign direct investment (FDI) in the Commonwealth of Independent States (CIS) and Central and Eastern European Countries (CEECs) using endogenous technological change model. First, we combine the CIS and CEECs into one group to test our hypothesis, and then we test each group separately to account for heterogeneity and draw a conclusion whether FDI is indeed a driving force of the economy. Panel data have been used from 2003 to 2014 and different panel estimation methods have been applied. Additionally, we use the Generalized Method of Moments (GMM) panel estimator to control for endogeneity problem. The present study finds that FDI is an important factor explaining economic growth in the pooled group and CEECs, although it is not significant in the case of CIS.
Źródło:
Central European Journal of Economic Modelling and Econometrics; 2020, 3; 273-299
2080-0886
2080-119X
Pojawia się w:
Central European Journal of Economic Modelling and Econometrics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Współpraca między organizacjami w zarządzaniu pracami badawczo-rozwojowymi
Cooperation between organisations in management of research and development
Autorzy:
Turek, Izabela
Powiązania:
https://bibliotekanauki.pl/articles/588682.pdf
Data publikacji:
2015
Wydawca:
Uniwersytet Ekonomiczny w Katowicach
Tematy:
Innowacje
Prace badawczo-rozwojowe
Współpraca
Cooperation
Innovations
Research and development
Opis:
W warunkach globalizacji i dużej konkurencji zarządzający organizacjami dostrzegają konieczność współpracy z innymi podmiotami na różnych płaszczyznach. Jedną z tych płaszczyzn jest działalność badawczo-rozwojowa. Bazowanie wyłącznie na własnych badaniach często okazuje się niewystarczające, dlatego też podmioty muszą w znacznie większej mierze śledzić rozwój wiedzy na świecie (powstającej w nowych firmach zaawansowanych technologii, uniwersytetach i laboratoriach rządowych), nabywać patenty lub licencje albo kupować firmy. Relacje na tym polu są wzajemne, gdyż często okazuje się, że firmom opłaca się udostępniać swoje niewykorzystywane wynalazki innym przedsiębiorstwom na zasadzie sprzedaży patentów, udzielania licencji, tworzenia konsorcjów lub firm odpryskowych. Niniejszy artykuł stanowi rozwinięcie wybranych wątków z zakresu współpracy podmiotów w obszarze badań i rozwoju.
In the context of globalization and high competition managers of organization recognize the need for cooperation with other market participants at different areas. One of these area is the research and development activities. Relying on our own research often proves to be insufficient, and therefore have a much greater extent follow the development of knowledge in the world (resulting in the new high-tech companies, universities and government labs), acquire patents or licenses, or to buy the company. Relationships in this field are mutual, as it often turns out that companies pay to share their unused inventions to other companies on the basis of the sale of patents, licensing, creating consortia or spin-offs. This article builds on selected topics in the field of business cooperation in research and development.
Źródło:
Studia Ekonomiczne; 2015, 225; 213-221
2083-8611
Pojawia się w:
Studia Ekonomiczne
Dostawca treści:
Biblioteka Nauki
Artykuł

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