تحقیق و توسعه

The belief that innovation is a crucial factor in driving economic growth has led governments worldwide to increase investment in research and development (R&D). Many countries intervene in the R&D process of the private sector by utilizing policy tools such as tax credits, subsidies, direct financing, and research and development cost subsidies. Data shows a significant rise in the use of tax incentives in recent years. In Iran, there has been a particular interest in implementing tax exemptions for knowledge-based companies and providing tax credits for all firms.
Empirically, the existing literature in this field is still underdeveloped, particularly in the context of developing countries. This report aims to contribute to the existing knowledge by evaluating the impact of tax exemptions on R&D expenditures in Iran as a developing country.

To assess the effect of tax exemptions, we are interested in the R&D intensity index, which represents the ratio of R&D expenditures to GDP at the national level and the ratio of R&D costs to company income at the company level. The variable in question is a ratio between 0 and 1, like many other economic variables such as participation rates, market shares, debt-to-finance ratios, etc. The limited nature of such variables - and in some cases the large and significant accumulation of data at one or both limits - leads to limitations in estimates and inferences, and its economic modeling should be done with special approaches. In particular, the usual use of linear models is not a very accurate and correct method because it does not guarantee that the values predicted by these estimates are in the range of 0 and 1. In recent years, this concern has led researchers to focus on functional forms resulting from such data and develop models called Fractional Regression Models (FRMs).
In the model, the dependent variable is the share of a company's current R&D costs relative to total costs, which serves as a proxy for R&D intensity. The explanatory variables include the following:Researchers: The number of researchers in the company, logged.
Size: The sum of current and capital expenses of the company, used as an index of the size of the company in logarithmic form.
Avalibility of External Finance: For each company which used any financial resources rather than its internal resources, the value of this variable is 1, and in cases where the financing is completely internal, it is considered as 0.
The level of knowledge-based development (KBEDev): A variable based on previous studies, ranging from 1 (lowest level) to 3 (highest level).
Tax incentive: For those companies subject to this exemption, the variable amount is 1, and for the rest, it is 0.
Technology Intensity (Tech Level): According to the industry in which companies operate and using the categories used for technology leveling in the two leading organizations in this field, UNCTAD and OECD, number 3 represents the high level, number 2 represents the medium level, and number 1 represents the low level.

Using a fractional logistic regression approach on the data of 2,678 knowledge-based and industrial companies collected in 2020, the effects of tax exemptions for knowledge-based companies have been evaluated. The results of this article confirm the positive and significant effects of this exemption on research and development costs of companies. At the same time, it is indicated that, compared to other variables in the model, the presence of researchers, the level of knowledge-based development of the location of the company, and the opportunity for access to external financial resources have had a greater effect on the share of research and development expenses. However, these incentives have been more effective than the company's technology level. Additionally, the size of the company has a significant negative relationship with the interest ratio.

While our study supports the use of tax incentives, it is crucial to consider the broader economic landscape. Our findings highlight the importance of human resources and external funding. To effectively support knowledge-based companies and to create a more R&D-intensive country, it is not enough to solely provide tax exemptions for firms. However, mechanisms must be in place to foster reaching much more qualified human resources and to a greater extent finance. Financial incentives should be utilized in a manner that minimizes costs and maximizes economic growth and productivity. Future research can explore how to optimize the use of these tools, offering valuable insights to policymakers

Due to the structural difference in the quantity and quality of services provided in the financial markets, financial development is able to explain an important part of the difference in the level of growth and development among countries, and these changes can affect the growth of research and development components in different economic sectors. On the other hand, today the globalization of the economy is such that in an economic path, successful countries are those that can provide more production and services from fewer resources, which is not possible except through more research and development. The existence of an advanced financial system is a prelude to economic development; An efficient system that encourages savings in households and reduces investment risk for entrepreneurs. Therefore, all developed countries have an advanced financial system, and no industrial economy with a higher degree of research and development can be found without a developed financial system. Also, no poor country can be found that has an advanced financial market. Today, research and development activities are the primary and basic platform for the transition from a resource-based economy to a knowledge-based economy in the countries of the world and provide the basis for the formation of knowledge-based and research-based activities. The scientific gap between developed and developing countries is also measured based on the contribution of research and development in their various economic, social and political activities. Research and development is a key and effective element in the economy of countries. Today, research and development activities are the primary and basic platform for the transition from a resource-based economy to a knowledge-based economy in the countries of the world, and it provides the basis for the formation of knowledge-based and research-based activities. The growth in the use of R&D increases more competition in the manufacturing sectors, which has positive effects on the economy, improving product quality and variety, and improving productivity, which itself increases production. The importance of investing in research and development has been taken for granted and today it is research and development that determines the allocation of funds for financial issues and the future conditions of organizations. In the last few decades, due to the highly competitive market in the financial fields and the importance of the research and development sector in creating a competitive advantage for the providers of goods and financial services and ultimately creating a very high added value, special attention has been paid to the issue of research and development. and the methods of strengthening and improving the quality level of products and services. The importance of developing the financial system in the field of research and development is obvious. The growth of this knowledge-based sector requires the accumulation of capital, and the financial system has been formed to provide the necessary resources to finance investments. Of course, not every financial system can meet the needs of the research and development sector; Only those can do this task correctly who can align individual motivations in the direction of collective interests. A task that the financial system of developing societies is deficient in performing. The importance of developing the financial system in the field of research and development is obvious. The growth of this knowledge-based sector requires the accumulation of capital, and the financial system has been formed to provide the necessary resources to finance investments.  The purpose of this research is to evaluate the nonlinear effects of financial development on research and development.

In this research, the non-linear effects of financial development on research and development in 18 selected developing countries during the period of 2006 to 2019 have been evaluated using the econometric technique of panel data with the non-linear approach of Nonlinear Auto Regressive Distributed Lag (NARDL).

The results of the estimations indicate that the impact of positive shocks of financial development indicators (banking credits and the value of trading shares) on research and development is positive, but the impact of negative shocks of financial development indicators on research and development is negative.

Based on this, in order to increase the amount of research and development expenses, it is necessary to improve the indicators of financial development. In order to improve the indicators of financial development, it is suggested to expand the size of the banking sector as much as possible, to grant facilities based on the prioritization of projects and to monitor the way of distributing bank credits, in order to properly inject liquidity and grant more facilities, which requires the application of the opinions of financial experts. Since bank facilities cannot be responsible for research and development expenses alone, therefore, in addition to providing more facilities, the increasing prosperity of the stock market can be a financial supplement for banks to cover research and development expenses. Therefore, it seems necessary that the relevant officials in the capital market should try to improve the attractiveness of the stock market to the people through sufficient information to the society (expressing the benefits of investing in the stock market) and take the necessary measures to maintain the standards and attract use capital in this market.

The process of research and development in business identifies the needs or capacities in each business. In this process, other issues such as generating ideas, examining opinions and hypotheses, designing, producing, introducing and publishing a product, serving and performing a new way of producing or creatively presenting a product in a simple and easy way are dealt with. Most of the businesses, whether small or big, their units and different departments need to carry out the research and development process. Businesses use it for their progress. The present study aims to identify effective strategies on research and development in the domestic automotive industry and to study the implementation processes of domestic research and development based on their priority.

In this study, in order to measure and evaluate the status of effective factors; First, the effective strategies in the management of research and development in the automotive industry are identified, then the weighting coefficients related to the identified indicators are determined and prioritized using the fuzzy best-worst decision-making method (FBWM) using the triangular fuzzy gray relationship analysis method with interval values.

The results of the research showed that, three factors of business strategy, support policies and investment attraction with a weighted combination of 0.375 are effective on the formation of the current situation. According to, choosing a joint research and development strategy is a suitable option that will organize the costs of this field.

In order to grow and gain a competitive advantage, the domestic automotive industry must interact with successful companies in the world's automotive industry, and develop joint venture processes in the field of research and development by obtaining the support of managers and politicians in this industry.

Today, one of the important issues in macroeconomic planning of countries is investing in research and development (R&D). Considering that the cost of this type of investment is significant, It is important for policymakers to assess the effects of R&D spending on economic growth and its real return. Therefore, this study analyzes the effect of R&D expenditures on economic growth for Iran and its selected business partners during the years (2001-2018) using the pooled mean group (PMG) method. The results show that in the long run, R&D expenditures Growth with a coefficient of 0.46 has a positive and significant effect on economic growth of countries. Also, the variables of physical capital stock growth and employed labor force growth have been used in the model and the results indicate that there is a long-term causal relationship between these variables and economic growth. short-term results for Iran indicate that the variables of R&D expenditures growth, physical capital stock growth and employed labor force growth have significant effects on Iran's economic growth in the period under review; Therefore, In order to achieve continuous and sustainable economic growth, it is necessary to increase the credits of the R&D sector in all economic sub-sectors while increasing the quality and quantity of factors of production.

In the model of Knowledge-Based production, knowledge and innovation are the most important factors of production; therefore, knowledge and innovation are the main keys to economic growth and development. The process of production of knowledge and innovation require groundwork making; This paper examines the effect of three factors, research and development expenditures, and education expenditures also the infrastructure of information and communication technology, on the production of knowledge and innovation. The purpose is to identify the path to realization of the knowledge-based economy in order to policy making for its realization in the Iranian economy. The extent of patents is considered as an indicator for producing knowledge and innovation. The countries under this study are 23 OECD member selected countries. For modeling, panel data method in Eviews software is used. Finding a positive and meaningful relationship between the three variables of research and development expenditure, training and technology infrastructure with the amount of patents, is the result of this research. The results of the calculations show that these three factors are very important in the process of producing knowledge and innovation, such that the lack of attention to them will actually lead the production of knowledge and innovation to the serious obstacles. Also, the comparison between the descriptive charts of the data for these three variables for Iran and the selected countries suggests that it would not be desirable in Iran.

Innovation is a very important issue for all industries, especially the defense industry. Because these industries need technological innovations to support defense power. Of course, innovation is a very complex process that should be used purposefully and planned in industries. In the field of defense, innovation plays a fundamental role in improving equipment, processes and providing advanced services to military forces. Because it can be the basis for the growth of productivity and efficiency in this sector, which ultimately leads to cost reduction. Therefore, in this research, the relationships between the variables of technological innovations, research and development costs, economic growth, effective real exchange rate and military costs were investigated in the period of 1378-1398 were investigated by conducting the ARDL test. The results indicate that the effect of technological innovation and research and development costs on military costs is negative both in the short term and in the long term. While the impact of GDP and exchange rate on defense costs is positive. But the results of this research clearly show that investment in research and development and the use of technological innovations can be effective in producing new military goods and services and improving quality, and by creating new equipment and advanced products and reducing dependence on foreign countries, productivity and efficiency in increase military organizations and even help the economic growth of the country by creating employment for educated and talented people.

Neglecting the commercialization of technological products will lead to a lack of productivity and a drop in production indicators among companies active in this field, and this will mean the country's inability to achieve development. This study aimed to investigate the factors behind the commercialization of technological products in Iran. This research is purposefully a practical study, and the statistical population consisted of marketing and commercialization experts. These experts were identified using purposive sampling along with the snowball method. A Grounded Theory Paradigm Model is the method of analysis. We used purposeful techniques and snowballs for sampling. Twenty experts were finally interviewed regarding data adequacy. Accordingly, the main dimensions of the commercialization of technological products have been classified in the form of a paradigm model under eighteen sub-categories and eight categories. The results of the research show that appropriate capacities such as expert human resources are one of the most important factors that make investors and technology-based companies interested in commercializing and implementing such models, be at the organization level

According to theories of international economics, trade between countries causes the flow and transfer of knowledge and technology between trading partners. This transition is referred to in the international economic literature as foreign research and development spillovers. These spillovers occur in two direct and indirect ways. Indirect spillovers are caused by indirect trade and through another country between countries. Therefore, the purpose of this study is to investigate the effects of direct and indirect spillovers of foreign research and development on the Gross Domestic Product and also on competitiveness in Iran and its major trading partners during 2010-2019 using the autoregressive distributed lag model in panel data. For this purpose, first two indicators of direct spillovers and indirect spillovers for the studied countries were calculated. Then, the effect of these two factors was examined on the GDP and also competitiveness. The results of model showed that in the long run, both direct and indirect spillover effects of foreign R&D had a positive and significant effect on economic growth. Also, domestic research and development expenditures have had a positive and significant effect on the economic growth of countries in the long run. Other results of the study have shown that both direct and indirect spillovers have had a positive and significant effect on the competitiveness index of countries in the long run. According to the results, it can be said that the amount of domestic research and development should be increased to increase both economic growth and the country's competitiveness index.

The importance of non-oil exports and their role in the economic growth and development of countries has always been discuss as an important issue in the economy. Meanwhile, the role of high-tech exports in the growth of developed countries has been significant and developing countries, in order to succeed in the growth of production and export of their industrial goods under the constraint of globalization, have no choice but to increase production and export of high-tech products, use more advanced production techniques and save on production costs. This is especially true in the case of Iran, which has always faced the problem of macroeconomic indicators due to its dependence on oil revenues and the destructive impact of oil revenues on political and economic issues, especially the issue of oil sanctions. In this regard, the aim of the present study was to investigate the factors affecting the export of high-tech products based on the four-digit ISIC codes in Iran in the period 1397-1375 using the ARDL Panel method.The results of the study show that the costs of domestic research and development, foreign accumulation of research and development and commercialization in the short and long term, and the degree of openness of the economy and human capital in the long run have a positive and significant effect on high-tech exports in Iran. Also, the exchange rate in the short term has no meaningless effect and in the long run has no negative and significant effect, and inventions in the short and long term have no significant effect on the export of these products.

One of the features of new theories of development is that it considers dynamism at the regional level, innovation, production and transfer of knowledge as a key factor in regional development. Accordingly, innovation at the regional level is mainly done through collective learning and synergy between different actors who work inside and outside the organization. The central goal of this article is to identify the factors affecting the regional innovation system. In order to investigate the impact of different variables on the rate of regional innovation, the panel model related to the variables of one hundred and fifty countries during the years 2017-2013 has been used. Then, according to the hypotheses and diagnostic tests using panel data and the fixed effects pattern method, the relationship between innovation and the factors affecting it is examined. The results confirm that the variables of R&D expenditures, industry and university participation in R&D, access to the latest technology and finally higher education and patent programs have a positive and significant effect on countries' innovation.

According to modern development theories, creativity plays an important role in economic growth through shifting human capabilities to human feasibilities. In fact, the milestone of development is when human, human mind, its infinite power, and human capabilities came in to consideration. So, the objective of this research is to study the effect of global indicators of creativity on economic growth in two set of countries (developed and developing countries) during 1990-2016, by using factor analysis and spatial methods.The results of factor analysis indicate that there are three factors for creativity indicators in developing countries and two factors in developed countries. According to the results of spatial econometric method, both of the factors, the first (R&D expenditure, patent, high-technology exports and number of researchers in R&D) and the second factors (creative export and human capital) in developed countries have a positive effect on economic growth; also the results for developing countries show that all three of the first (R&D expenditure, patent and number of researchers in R&D) , the second (high-technology exports and creative export) and the third factors (human capital) , have a positive effect on economic growth

Regarding the importance of research and development (R&D) expenditure on industrial firms’productivity growth, in this study, the R&D expenditure effectiveness has been examined on the labor productivity growth rate of small industries during 1994-2013. In order to estimate the models, the dynamic panel data method and Generalized Method of Moments(GMM) estimators are used. The results show that the all R&D expenditure indicators which considered have positive and significant effects on the labor productivity growth. In other word, spending in sectors such as: R&D ,laboratories, buying and updating software and training workshops for employees of small industries can be effective in labor productivity growth rate positively and significantly. Furthermore, the effect of total R&D expenditure on labor productivity growth has been estimated positive, significant and equal to 16.07 percent.