O30 - Innovation; Research and Development; Technological Change; Intellectual Property Rights: GeneralReturn

The now much-emphasized term such as knowledge economy or Society 4.0 has its substantive parallel in the theory of learning regions, which seeks to explain the role of knowledge, learning, innovation, collaboration or technology in the economic performance of a given territory. Being able to determine and measure these factors, behaviours and processes ex post gives us the opportunity to test the validity of the concept or theory of learning regions in practice. The aim of the present paper is to identify relevant, practically applicable indicators referring to the theory of learning regions for the NUTS3 regional level and the Czech Republic. The paper is conceived purely theoretically for the purpose of creating a scheme of input indicators determining learning regions and is reflected in a combination of sources based on a search of scientific sources and the actual availability of data of these indicators for NUTS3 regions in the Czech Republic.

The paper highlights the idea of using game design principles to enhance learning experiences for the younger generation. With the increasing popularity of games, traditional methods of learning are becoming less effective and less engaging. To address this issue, we propose an interactive guide to the world of games that incorporates game design mechanisms to motivate and activate young learners. Specifically, the authors focus on the GameDev industry and subsequently present professional paths in a modern and interesting way. By leveraging the elements that make games appealing, individuals can be encouraged to acquire knowledge while having fun. The article aims to demonstrate the potential of game-based learning and the benefits of applying game design principles to education.

This article focuses on the fiscal incentives for research and development (R&D) in 20 selected EU countries. Although the single market is one of the preconditions of the EU functioning, the market for innovation and R&D within which fiscal incentives operate is very heterogeneous. The article's aim is to compare fiscal incentives and the generosity of tax incentives using the method of B-index (Warda 2001) and tax subsidy rates. Within the EU, only Germany, Finland and Estonia do not currently have a tax policy aimed directly at stimulating R&D. The results indicate the existence of substantial differences in provided incentives - from negative support or tax burden (in Germany, Denmark and Finland) to 43% tax subsidy (for SMEs in France). The most generous R&D tax incentives are in Portugal, France and Spain. Some countries differentiate the level of subsidy across firm types and offer more generous support for SMEs than for large firms, e.g. subsidy tax rates are 29% vs. 10% in the UK and 26% vs. 43% in France. In addition, differences are reported in the largesse of tax subsidy by profit scenario - the highest support is reported in a loss-making scenario in France for SMEs.