بررسی رفتار جذب منابع انسانی تحقیق و توسعه در شرکت‌های دانش بنیان در پاسخ به سیاست های مالی و مالیاتی: مطالعه موردی ایران

نوع مقاله: مقاله پژوهشی

نویسنده

دکتری سیاست گذاری علم و فناوری، مرکز تحقیقات سیاست علمی کشور، تهران.

10.22104/jtdm.2020.4004.2414

چکیده

بنگاه‌های کوچک و متوسط فناور اغلب به‌عنوان منبع مهم ایجاد فرصت‌های شغلی فناورانه محسوب شده و به همین علت نیز مورد حمایت دولت‌ها قرار می‌گیرند. بررسی پاسخ رفتاری بنگاه‌های حمایت‌شده، ابزار مهمی به‌منظور یادگیری سیاستی است. این پژوهش، تغییرات نیروی انسانی تحقیق و توسعه بنگاه‌های دانش‌بنیان را قبل و بعد از دریافت ترکیب‌های مختلف از ابزارهای سیاستی معافیت مالیاتی، تسهیلات توسعه فناوری و تسهیلات تجاری‌سازی، در دو دسته از شرکت‌های دانش‌بنیان کوچک و متوسط (کمتر از 50 نفر) و شرکت‌های دانش‌بنیان بزرگ (50 نفر و بیشتر) مقایسه و تحلیل نموده است. نتایج نشان داد که بنگاه‌های دانش‌بنیان کوچکی که دریافت‌کننده یک یا هر دو تسهیلات توسعه فناوری و تجاری‌سازی بوده‌اند، توانسته‌اند نیروی انسانی تحقیق و توسعه را افزایش دهند؛ درحالی‌که در بنگاه‌های بزرگ دانش‌بنیان هیچ‌کدام از ترکیب‌های ابزارهای حمایتی تأثیر معناداری بر افزایش نیروی انسانی تحقیق و توسعه نداشته است. در حوزه ارزیابی شاخص‌های عملکردی در سطح بنگاه، این پژوهش اولین مطالعه‌ای در ایران است که از روش طرح عاملی برای ارزیابی اثر سیاست‌ها استفاده و تأثیر متقابل ابزارها را بر جذب منابع انسانی تحقیق و توسعه بررسی نموده است.مهم‌ترین مزیت این روش این است که اثرات پارامترها به همراه اهمیت نسبی و نحوه تعامل آن‌ها با یکدیگر مشخص می‌شود.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Investigating R & D Human Resources Development Behaviour in Knowledge-Based Companies in Response to Fiscal and Tax Policies: A Case Study of Iran

نویسنده [English]

  • zahra mohammad hashemi
PhD in Science and Technology Policy at the National Research Institute for Science Policy (NRISP), Tehran, Iran
چکیده [English]

Small and medium-sized technology firms are often considered as an important source of technology-based job opportunities and are therefore supported by governments. Investigating the behavioral response of sponsored firms is an important tool for policy learning. This article compares and analyzes the changes in the R & D manpower of knowledge-based firms  before and after receiving various combinations of tax exemption policy tools, technology development facilities  and commercialization facilities in two groups of small-sized knowledge-based  firms (with fewer than 50 employees) and large-sized companies (with 50 and more). The results show that small knowledge-based firms that have received one or both technology and commercialization facilities have been able to increase their R&D manpower, while in large knowledge-based firms none of the supportive tools have had a meaningful impact on the increase in R&D manpower. In the field of evaluating firm-level performance indicators, this article is the first study in Iran that has used the 2k Factorial Design approach to evaluate the impact of policies and the interaction of tools on manpower and R&D. The most important advantage of this approach is that it clarifies the effects of the parameters along with their relative importance and how they interact with each other.

کلیدواژه‌ها [English]

  • Knowledge-Based Firms
  • R&D employee
  • Additionality effect
  • 2k factorial design
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The Role of Gamification as a Growth Hacking Strategy in the Adoption Disruptive Innovation Model in Mobile Payment Applications (Case study: Students of Guilan University)
 

 
 

Davood Feiz[1]*
 

Azim Zarei[2]
 

Morteza Maleki minbashrazgah[3]
 

Atefeh Shaabani Naeim Soufyani[4]