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Keywords = biotech sustainability

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11 pages, 592 KB  
Proceeding Paper
Genetically Modified Crops as a Strategy for Reducing Pesticide Dependence in Sub-Saharan Africa: Exploring Benefits, Adoption Constraints and Policies
by Chijioke Christopher Uhegwu and Christian Kosisochukwu Anumudu
Biol. Life Sci. Forum 2025, 54(1), 32; https://doi.org/10.3390/blsf2025054032 - 11 Mar 2026
Viewed by 1572
Abstract
The overreliance on chemical pesticides in sub-Saharan African (SSA) for agriculture poses major challenges to sustainable agriculture, ecosystem and human health, biodiversity, and environmental sustainability. While genetically modified (GM) crops have demonstrated potential to lower pesticide use and increase crop yield, their widespread [...] Read more.
The overreliance on chemical pesticides in sub-Saharan African (SSA) for agriculture poses major challenges to sustainable agriculture, ecosystem and human health, biodiversity, and environmental sustainability. While genetically modified (GM) crops have demonstrated potential to lower pesticide use and increase crop yield, their widespread adoption remains limited across SSA, with gaps in knowledge on their yield, benefits and policies impacting their uptake. In this study, a literature-based approach was used to synthesize evidence from peer-reviewed articles and government reports published between 2010 and 2025 on pesticide use, farm productivity, and wellbeing of farmers across three focus countries: Nigeria, South Africa, and Burkina Faso. The summary of approved GM crops, events and utilisation across the three focus countries was also retrieved from the International Service for the Acquisition of Agri-biotech Applications (ISAAA) database. Cross-country comparisons were conducted to highlight lessons learned from successful and stalled GM crop programs and to identify regulatory, socio-cultural, and economic factors shaping adoption. It is shown that while GM crops can significantly reduce pesticide usage and production costs, challenges such as public hesitancy, regulatory hurdles, limited farmer awareness, and concerns about ecological consequences continue to hinder wider uptake across the continent. Similarly, weak seed systems and the lack of regionally harmonized biosafety regulations also constrain adoption. In areas where GM crops have been successfully adopted, it was demonstrated that supportive policy frameworks, transparent biosafety regulations, effective seed certification and distribution systems, and sustained community engagement increased farmer confidence and accelerated adoption. Hence, for GM crops to be more widely adopted for sustainable crop protection in sub-Saharan Africa, governments and stakeholders must strengthen biosafety systems, invest in farmer education, promote regional regulatory coordination, and facilitate public–private partnerships. Full article
(This article belongs to the Proceedings of The 3rd International Online Conference on Agriculture)
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16 pages, 304 KB  
Article
Capital Structure Decisions in Swedish Biotechnology Firms: The Role of Intellectual Capital and Innovation Activities
by Kritthana Kimuam, Björn Berggren and Ida Ayu Agung Faradynawati
Int. J. Financial Stud. 2025, 13(1), 43; https://doi.org/10.3390/ijfs13010043 - 5 Mar 2025
Cited by 3 | Viewed by 2836
Abstract
Biotechnology firms operate in a highly innovative and capital-intensive environment, characterized by high levels of R&D, long product development periods, significant regulations, and high levels of uncertainty. These firms rely heavily on intangible assets, such as intellectual capital and innovation. Consequently, intellectual capital [...] Read more.
Biotechnology firms operate in a highly innovative and capital-intensive environment, characterized by high levels of R&D, long product development periods, significant regulations, and high levels of uncertainty. These firms rely heavily on intangible assets, such as intellectual capital and innovation. Consequently, intellectual capital and innovation activities play a crucial role in financial strategies and capital structure decisions. This study aims to examine how intellectual capital and innovation activity influence capital structure decisions of biotech firms in Sweden. In this paper, financial data of 1528 companies from 2012 to 2022 were analyzed. Using logistic regression modeling, the results showed that biotech firms with higher intellectual capital are more likely to issue equity whereas those with greater innovation activity tend to rely more on debt financing. These findings underscore the complexities of financial strategy in the biotech sector, emphasizing the need for flexible capital structure management. Moreover, policymakers should focus not only on equity availability but also on ensuring access to debt financing, as both are crucial for sustaining biotech innovation and growth. Full article
21 pages, 4550 KB  
Article
Aflibercept Off-Target Effects in Diabetic Macular Edema: An In Silico Modeling Approach
by Morgane Blanot, Ricardo Pedro Casaroli-Marano, Jordi Mondéjar-Medrano, Thaïs Sallén, Esther Ramírez, Cristina Segú-Vergés and Laura Artigas
Int. J. Mol. Sci. 2024, 25(7), 3621; https://doi.org/10.3390/ijms25073621 - 23 Mar 2024
Cited by 4 | Viewed by 3138
Abstract
Intravitreal aflibercept injection (IAI) is a treatment for diabetic macular edema (DME), but its mechanism of action (MoA) has not been completely elucidated. Here, we aimed to explore IAI’s MoA and its multi-target nature in DME pathophysiology with an in silico (computer simulation) [...] Read more.
Intravitreal aflibercept injection (IAI) is a treatment for diabetic macular edema (DME), but its mechanism of action (MoA) has not been completely elucidated. Here, we aimed to explore IAI’s MoA and its multi-target nature in DME pathophysiology with an in silico (computer simulation) disease model. We used the Therapeutic Performance Mapping System (Anaxomics Biotech property) to generate mathematical models based on the available scientific knowledge at the time of the study, describing the relationship between the modulation of vascular endothelial growth factor receptors (VEGFRs) by IAI and DME pathophysiological processes. We also undertook an enrichment analysis to explore the processes modulated by IAI, visualized the effectors’ predicted protein activity, and specifically evaluated the role of VEGFR1 pathway inhibition on DME treatment. The models simulated the potential pathophysiology of DME and the likely IAI’s MoA by inhibiting VEGFR1 and VEGFR2 signaling. The action of IAI through both signaling pathways modulated the identified pathophysiological processes associated with DME, with the strongest effects in angiogenesis, blood–retinal barrier alteration and permeability, and inflammation. VEGFR1 inhibition was essential to modulate inflammatory protein effectors. Given the role of VEGFR1 signaling on the modulation of inflammatory-related pathways, IAI may offer therapeutic advantages for DME through sustained VEGFR1 pathway inhibition. Full article
(This article belongs to the Special Issue Machine Learning and Bioinformatics in Human Health and Disease)
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22 pages, 4258 KB  
Article
Consumer Evaluations of and Attitudes towards New Genome Editing Techniques: An Italian Case Study
by Simona Romeo Lironcurti, Federica Demaria, Raffaele D’Annolfo and Roberta Sardone
Agriculture 2024, 14(1), 51; https://doi.org/10.3390/agriculture14010051 - 27 Dec 2023
Cited by 12 | Viewed by 3278
Abstract
The ever-increasing development of assisted evolution technologies (AETs) in agriculture has boosted crop improvement. The commercialization of improved biotech crops can be promoted by modern gene editing instead of conventional genetic modification, which is a cheaper and faster approach that can help address [...] Read more.
The ever-increasing development of assisted evolution technologies (AETs) in agriculture has boosted crop improvement. The commercialization of improved biotech crops can be promoted by modern gene editing instead of conventional genetic modification, which is a cheaper and faster approach that can help address future agriculture challenges, such as food security, environmental sustainability, and climate change. However, the use of these technologies is still sensitive and debated in many countries. Each region promotes a different approach, depending on regulatory policies, and adopting these technologies requires knowledge of consumer views and stakeholder acceptance. For this purpose, we conducted a survey of 564 Italians regarding their knowledge of genetic techniques, informational tools, purchase preferences, environmental sustainability, and food safety issues. The research aims are twofold: (a) to assess the level of knowledge and (b) to determine how consumer background, including social and demographic characteristics, affects their level of knowledge. Our findings emphasize the importance of communication and dissemination activities, in which clarity and a broad appeal are key. Full article
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15 pages, 2511 KB  
Article
Engineering a Pro-Osteogenic Secretome through the Transient Silencing of the Gene Encoding Secreted Frizzled Related Protein 1
by Daniel García-Sánchez, Alberto González-González, Itzíar Álvarez-Iglesias, Mónica del Dujo-Gutiérrez, Alfonso Bolado-Carrancio, Matilde Certo, María Isabel Pérez-Núñez, José A. Riancho, José Carlos Rodríguez-Rey, Jesús Delgado-Calle and Flor María Pérez-Campo
Int. J. Mol. Sci. 2023, 24(15), 12399; https://doi.org/10.3390/ijms241512399 - 3 Aug 2023
Cited by 6 | Viewed by 2572
Abstract
The evidence sustaining the regenerative properties of mesenchymal stem cells’ (MSCs) secretome has prompted a paradigm change, where MSCs have shifted from being considered direct contributors to tissue regeneration toward being seen as cell factories for producing biotech medicines. We have previously designed [...] Read more.
The evidence sustaining the regenerative properties of mesenchymal stem cells’ (MSCs) secretome has prompted a paradigm change, where MSCs have shifted from being considered direct contributors to tissue regeneration toward being seen as cell factories for producing biotech medicines. We have previously designed a method to prime MSCs towards osteogenic differentiation by silencing the Wnt/β-Catenin inhibitor Sfpr1. This approach produces a significant increase in bone formation in osteoporotic mice. In this current work, we set to investigate the contribution of the secretome from the MSCs where Sfrp1 has been silenced, to the positive effect seen on bone regeneration in vivo. The conditioned media (CM) of the murine MSCs line C3H10T1/2, where Sfrp1 has been transiently silenced (CM-Sfrp1), was found to induce, in vitro, an increase in the osteogenic differentiation of this same cell line, as well as a decrease of the expression of the Wnt inhibitor Dkk1 in murine osteocytes ex vivo. A reduction in the RANKL/OPG ratio was also detected ex vivo, suggesting a negative effect of CM-Sfrp1 on osteoclastogenesis. Moreover, this CM significantly increases the mineralization of human primary MSCs isolated from osteoportotic patients in vitro. Proteomic analysis identified enrichment of proteins involved in osteogenesis within the soluble and vesicular fractions of this secretome. Altogether, we demonstrate the pro-osteogenic potential of the secretome of MSCs primmed in this fashion, suggesting that this is a valid approach to enhance the osteo-regenerative properties of MSCs’ secretome. Full article
(This article belongs to the Special Issue Cells and Molecules in Bone Remodeling and Repair)
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34 pages, 6114 KB  
Review
Unlocking the Potential of Fermentation in Cosmetics: A Review
by Cristina Pérez-Rivero and José Pablo López-Gómez
Fermentation 2023, 9(5), 463; https://doi.org/10.3390/fermentation9050463 - 12 May 2023
Cited by 57 | Viewed by 39766
Abstract
The cosmetic segment is a rapidly growing industry that has been challenged in recent years due to the origin and impact of its ingredients and manufacturing techniques. With a focus on reducing carbon dioxide emissions and improving the degradability of products, many conventional [...] Read more.
The cosmetic segment is a rapidly growing industry that has been challenged in recent years due to the origin and impact of its ingredients and manufacturing techniques. With a focus on reducing carbon dioxide emissions and improving the degradability of products, many conventional ingredients are being dismissed to meet more exigent regulations and consumer ethical demands. Biotechnology, and fermentation as the core technology, is a solution to support and drive more sustainable growth for the cosmetic industry. This review presents the latest research and development in fermentation applied to cosmetics and showcases multiple examples throughout all classes of ingredients: from functional compounds, such as oil and surfactants, to multi-faceted molecules with a wide spectrum of formulations and skin benefits derived from their emulsifying, antimicrobial or antioxidant properties. The bottlenecks associated with the commercialization of such ingredients, together with successful examples, are also discussed. The shift towards a bio-based beauty industry requires a combination of technical, regulatory and marketing efforts. Fermentation strategies to better utilize low-cost substrates and optimize microorganisms and processes will reduce overall costs, reducing the price gap with traditional methods of production. The testing, standardization and regulation of these new ingredients need to catch up with the fast research happening in the field. Finally, consumer communication is key to achieve a successful introduction of biotech ingredients in the market. Full article
(This article belongs to the Special Issue Fermentation in Cosmetics)
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17 pages, 760 KB  
Article
The Relation between Bio-Industry Performance and Innovation Capacity—Focusing on the Korean Bio-Industry
by Ju Han Yeon and Seung-hwan Jang
Sustainability 2023, 15(9), 7116; https://doi.org/10.3390/su15097116 - 24 Apr 2023
Cited by 3 | Viewed by 3110
Abstract
After the COVID-19 pandemic, the bio-industry is becoming increasingly important. Therefore, it is necessary to respond to the changed environment after COVID-19 by analyzing the bio-industry situation before the COVID-19 pandemic. In addition, Korean bio-industry is a very important industry for Korea’s economic [...] Read more.
After the COVID-19 pandemic, the bio-industry is becoming increasingly important. Therefore, it is necessary to respond to the changed environment after COVID-19 by analyzing the bio-industry situation before the COVID-19 pandemic. In addition, Korean bio-industry is a very important industry for Korea’s economic growth, so huge investments are being made in the development of bio-companies. Therefore, it is necessary to analyze the effect of innovation capabilities on the performance of the Korean bio-industry. Korea’s bio-industry has been developing under the leadership of the government. Thus, Korea’s bio-companies need various forms of innovation to achieve sustainability through competitive advantage on their own. The objective of this research is to find the competitive advantage factors that improve the innovation ability of the Korean bio-industry. Therefore, the elements that increase a company’s innovation capability were studied in order to uncover competitive advantage factors that improve the Korean bio-industry’s innovation capability, and the effect on corporate performance was analyzed. Using samples from the ‘Korean Bio-industry Survey’, the current state of the Korean bio-industry was examined through a review of all bio-industry enterprises. In addition, each of the eight bio-industries was examined using Korea’s industrial classification system. As an analysis method, multiple regression analysis of SPSS 25 was performed to analyze how the six input factors have a complex effect on the output factor. This study discovered that R&D intensity, machine investment, and human resource characteristics all had an impact on the business performance of Korean biotech enterprises. In eight bio-sectors, elements affecting company success were defined differently. Therefore, through this study, Korean bio-companies must understand their own industrial characteristics, and develop factors that affect business performance through strategic operational management. In addition, based on the results of this study, companies should strengthen the innovation capabilities of the bio-industry to survive post-COVID-19, analyze changes in innovation capabilities, and promote sustainable growth by strengthening key innovation factors. Full article
(This article belongs to the Special Issue Circular Business Model Innovation for a Circular Bioeconomy)
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11 pages, 274 KB  
Article
The Effect of Direct-Fed Lactobacillus Species on Milk Production and Methane Emissions of Dairy Cows
by S. Richard O. Williams, Joe L. Jacobs, Subhash Chandra, Martin Soust, Victoria M. Russo, Meaghan L. Douglas and Pablo S. Alvarez Hess
Animals 2023, 13(6), 1018; https://doi.org/10.3390/ani13061018 - 10 Mar 2023
Cited by 8 | Viewed by 4808
Abstract
Using direct-fed microbials to mitigate enteric methane emissions could be sustainable and acceptable to both consumers and producers. Forty lactating, multiparous, Holstein-Friesian cows were randomly allocated one of two treatments: (1) a base of ad libitum vetch (Vicia sativa) hay and 7.0 kg [...] Read more.
Using direct-fed microbials to mitigate enteric methane emissions could be sustainable and acceptable to both consumers and producers. Forty lactating, multiparous, Holstein-Friesian cows were randomly allocated one of two treatments: (1) a base of ad libitum vetch (Vicia sativa) hay and 7.0 kg DM/d of a grain mix, or (2) the basal diet plus 10 mL of MYLO® (Terragen Biotech Pty Ltd., Coolum Beach, Queensland, Australia) delivering 4.17 × 108 cfu of Lactobacillus per mL. Neither feed intake (25.4 kg/d vs. 24.8 kg/d) nor milk yield (29.9 vs. 30.3 kg/d) were affected by treatment. Feed conversion efficiency was not affected by treatment when expressed on an energy-corrected milk basis (1.15 vs. 1.18 kg/kg DMI). Neither methane yield (31.6 vs. 31.1 g/kg DMI) nor methane intensity (27.1 vs. 25.2 g/kg energy corrected milk) were affected by treatments. While these results are contrary to our expectations and not significant, all were numerically in a favorable direction. Given there are reports that diet and dose rate may impact the size of any effect, we recommend a dose–response study be undertaken using a basal diet that is commonly used in pasture-based dairy systems. Full article
17 pages, 1002 KB  
Article
Project Management in the Biotech Context: Exploring the Interrelation between Maturity and Sustainable Project Management
by José Magano, Cláudia Sousa Silva and Micaela Martins
Sustainability 2021, 13(21), 12090; https://doi.org/10.3390/su132112090 - 2 Nov 2021
Cited by 5 | Viewed by 5761
Abstract
Biotechnology is an emerging and increasingly important sector in the current context. As the number of biotech projects grows, so does the need to establish processes to improve project management effectiveness and project success, including assessing their impacts (positive and negative) on the [...] Read more.
Biotechnology is an emerging and increasingly important sector in the current context. As the number of biotech projects grows, so does the need to establish processes to improve project management effectiveness and project success, including assessing their impacts (positive and negative) on the Sustainable Development Goal (SDGs). This broader approach opens the door to developing a new project management (PM) paradigm designated by sustainable project management (SPM). However, there is a need for more empirical studies to understand how sustainability can be integrated into project management. This research is based on the proposition that PM maturity could lead to incorporating sustainability in PM. No research studies are reported in the literature exploring this interrelationship between maturity and sustainable project management; such is this study’s purpose and originality. The study applies Kerzner’s Level 3 PM maturity model on a sample of 96 biotech companies in Portugal through a questionnaire that addressed project managers and team members. The findings suggest that the process of integrating sustainability into PM should follow these steps: (1) perform an early PM maturity diagnosis to identify the company’s most and least dominated areas; (2) identify the strengths and weaknesses that impact the integration of sustainability into project management practices; (3) develop a customized and adjusted action plan to integrate sustainability in PM. The study’s main contribution relies on understanding how sustainability can be integrated into project management, explaining the role of maturity assessment in this process. In addition, it characterizes the biotech industry projects concerning the linkage between PM maturity and sustainability and provides recommendations that may contribute to the companies’ development towards sustainable project management. Full article
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21 pages, 1902 KB  
Article
Farmer Decision-Making on the Concept of Coexistence: A Comparative Analysis between Organic and Biotech Farmers in the Philippines
by Clarisse Mendoza Gonzalvo, Wilson Jr. Florendo Aala and Keshav Lall Maharjan
Agriculture 2021, 11(9), 857; https://doi.org/10.3390/agriculture11090857 - 8 Sep 2021
Cited by 9 | Viewed by 15240
Abstract
Farmer perspectives are relevant for understanding agricultural issues and formulating policies. In this study, we conducted a cross-sectional survey on 70 Filipino farmers (i.e., 35 organic and 35 biotech) to understand farmers’ perspectives regarding coexisting farming methods. Internal response variables were tested to [...] Read more.
Farmer perspectives are relevant for understanding agricultural issues and formulating policies. In this study, we conducted a cross-sectional survey on 70 Filipino farmers (i.e., 35 organic and 35 biotech) to understand farmers’ perspectives regarding coexisting farming methods. Internal response variables were tested to verify the type of decision-making processes being undertaken by biotech and organic farmers. Our results showed that a non-linear decision-making process, similar to the Stimulus–Organism–Response Model, was present for both farmer groups. The study also found that biotech farmers were more influenced by internal factors (e.g., consumer resources) than organic farmers, who rely more on external influences (e.g., culture and social interactions), in connection to their coexistence perspective. The presence of “maverick executives” within the organic farmers gives traction to the notion that coexistence can help empower farmers in choosing what farming method is most suitable to their needs. Our data can also provide insights to policymakers in terms of surveying farmer perspectives to balance farmer needs, primarily in yield and income security, with the national agricultural agenda centered on environmental conservation. Thus, farmer perspectives should be considered alongside ongoing studies and debates on coexistence. Full article
(This article belongs to the Special Issue Agricultural Policy and Farmer Behavior)
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20 pages, 1044 KB  
Article
Drug Discovery Firms and Business Alliances for Sustainable Innovation
by Yoshimi Harada, Huayi Wang, Kota Kodama and Shintaro Sengoku
Sustainability 2021, 13(7), 3599; https://doi.org/10.3390/su13073599 - 24 Mar 2021
Cited by 11 | Viewed by 6634
Abstract
Biotech startup firms developing pharmaceutical seeds from scientific and technological innovation are burdened by significant Research & Development (R&D) expenses, long-term R&D operations, and low probability of R&D success. To address these challenges while sustainably creating innovations and new drugs, business alliances with [...] Read more.
Biotech startup firms developing pharmaceutical seeds from scientific and technological innovation are burdened by significant Research & Development (R&D) expenses, long-term R&D operations, and low probability of R&D success. To address these challenges while sustainably creating innovations and new drugs, business alliances with existing pharmaceutical companies are one of the most important issues on the management agenda. The present study explores the necessity and significance of business alliances with pharmaceutical companies for the development of drug-discovery by Japanese biotech startup firms under high uncertainty. This study investigates the types of alliances to understand the origins of sustainability of these creative activities. First, we investigate and analyze the details of the partnership and its impact on the products under development based on the publicly available information of 16 drug discovery biotech startup firms in Japan that had become public since 2010. As a result, all firms continued their operations with the funds obtained from the business alliances with pharmaceutical firms at the time of their initial public offering (IPO). In addition, 56% of these firms’ alliance projects (n = 73) were seeded-out, and 32% seeded-in, indicating that they had adopted flexible alliance strategies not limited to seed-out ones. For sustainable going concern of the biotech startup business, it is valuable to consider multiple strategic options: “in-licensing and value up”, “best-in-class”, “platform leadership” and “first-in-class” depending on the characteristics of seeds and environmental restrictions. Full article
(This article belongs to the Special Issue Technology and Innovation Management for Sustainable Society)
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17 pages, 271 KB  
Article
International Strategy, R&D Intensity, and Sustainable Earnings of Biotech Firms
by Jaehong Lee and Young Soo Yang
Sustainability 2019, 11(17), 4772; https://doi.org/10.3390/su11174772 - 2 Sep 2019
Cited by 1 | Viewed by 3594
Abstract
For a relatively small country such as Korea to successfully establish its presence in the global biotech industry, it must pair a successful domestic model with an effective export strategy. However, there are little empirical findings on the relationship between biotech firms’ internationalization [...] Read more.
For a relatively small country such as Korea to successfully establish its presence in the global biotech industry, it must pair a successful domestic model with an effective export strategy. However, there are little empirical findings on the relationship between biotech firms’ internationalization strategy, research and development (R&D) intensity, and sustainable earnings. Thus, we explore this often overlooked area by analyzing the relationship between the international strategies and sustainable earnings of biotech firms. By using a sample of 29,583 firm-year observations in South Korea between 2000 and 2017, this study analyzes the association between internationalization strategy and sustainable earnings. Findings from the analysis show that internationalization strategy has a negative impact on biotech firms. However, the impact of international strategy on sustainable earnings of a biotech firm is observed to be positively influenced by R&D intensity. This study contributes to the research on the determinants of sustainable earnings by empirically proving that biotech firms’ internationalization strategy with high R&D investments leads to an increase in earnings sustainability. Full article
16 pages, 289 KB  
Article
Differentiation Strategy, R&D Intensity, and Sustainability of Accounting Earnings: With a Focus on Biotech Firms
by Namryoung Lee and Jaehong Lee
Sustainability 2019, 11(7), 1902; https://doi.org/10.3390/su11071902 - 29 Mar 2019
Cited by 5 | Viewed by 8070
Abstract
In this paper, we examine the association between management strategy and a firm’s sustainability of accounting earnings over almost 20,000 firm-year observations in South Korea between 2000 and 2017. Using the differentiation strategy developed by Porter for measuring management strategy, we find that [...] Read more.
In this paper, we examine the association between management strategy and a firm’s sustainability of accounting earnings over almost 20,000 firm-year observations in South Korea between 2000 and 2017. Using the differentiation strategy developed by Porter for measuring management strategy, we find that firms that implement the differentiation strategy make more-sustainable accounting earnings, as measured by the persistence of return on assets. In addition, regardless of the magnitude of R&D investments, proper implementation of the differentiation strategy is positively associated with the sustainability of accounting outcomes. However, except when sales increase, a reduction in R&D intensity has a negative impact on the persistence of accounting income for biotech firms. This is because biotech firms are not be able to continue to strengthen core competencies and thus cannot ultimately implement a differentiating strategy effectively. Full article
(This article belongs to the Section Economic and Business Aspects of Sustainability)
12 pages, 230 KB  
Article
R&D Accounting Treatment, R&D State and Tax Avoidance: With a Focus on Biotech Firms
by Namryoung Lee
Sustainability 2019, 11(1), 44; https://doi.org/10.3390/su11010044 - 21 Dec 2018
Cited by 18 | Viewed by 4453
Abstract
This study examines the correlation among R&D accounting treatment, R&D state and tax avoidance behavior, with a focus on biotech firms. Findings from the analysis show that most firms are unlikely to capitalize R&D in a steady state; however, in the case of [...] Read more.
This study examines the correlation among R&D accounting treatment, R&D state and tax avoidance behavior, with a focus on biotech firms. Findings from the analysis show that most firms are unlikely to capitalize R&D in a steady state; however, in the case of biotech firms, this is not the case. This may be due to biotech firms’ accounting choice to capitalize R&D outlays based on a strong belief in future opportunities of commercial success. Moreover, the analysis of tax avoidance behavior finds that firms with low capitalization in an R&D steady state have a positive correlation with tax avoidance, whereas biotech firms do not. The results imply that biotech firms focus on sustainable commercial success unlike the general patterns of other industries. Full article
(This article belongs to the Section Economic and Business Aspects of Sustainability)
34 pages, 13526 KB  
Article
Technology and Innovation Management in Higher Education—Cases from Latin America and Europe
by Antonio Adrián Arciénaga Morales, Janni Nielsen, Hernán Alberto Bacarini, Silvia Irene Martinelli, Sergio Takeo Kofuji and Juan Francisco García Díaz
Adm. Sci. 2018, 8(2), 11; https://doi.org/10.3390/admsci8020011 - 8 Apr 2018
Cited by 23 | Viewed by 18880
Abstract
To solve common bottlenecks in the innovation and development process known as the “European Paradox” or the “Latin American Innovative Gap”, we introduce different experiences of training and education at graduate level. The main objective of this study is to analyze different cases [...] Read more.
To solve common bottlenecks in the innovation and development process known as the “European Paradox” or the “Latin American Innovative Gap”, we introduce different experiences of training and education at graduate level. The main objective of this study is to analyze different cases from Europe and Latin America to synthetize a model of technology and innovation management. Conceptually, the model focuses on competences, tools, skills and behaviors. From this knowledge base, we derive a new model of learning for higher education, using an organizational framework. Our model of learning includes different ways to obtain a panoply of competencies to identify technology and innovation management issues at individual business and regional level, particularly for small-and-medium-sized enterprises (SMEs). The model addresses innovation challenges related to new innovative relationships and product opportunities emerging from traditional sectors, but also from nanotechnology, biotech and ICT fields, with particular emphasis on environmental and sustainability problems. We suggest that our two models may serve as the foundation for designing a curricular master’s program for higher education, in accordance with the Latin American and European realities. Full article
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