82,650 research outputs found

    Synthesis of an unnatural product - 4,4' biaryl formation as a macrocyclisation step

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    A correction to the paper Patel, H. K., Kilburn, J. D., Langley, G. J., Edwards, P. D., Mitchell, T., & Southgate, R. (1994). Synthesis of an unnatural product -- 4,4′ biaryl formation as a macrocyclisation step. Tetrahedron Letters, 35(3), 481-484. https://doi.org/10.1016/0040-4039(94)85086-

    "Closing the R&D Gap, Evaluating the Sources of R&D Spending"

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    Both spending and tax policies have been implemented in the United States with the goal of stimulating private sector research and development (R&D). Karier questions whether current R&D policy, especially the research and experimentation tax credit, can contribute to closing the gap between nondefense expenditures on R&D in the United States and such expenditures in other countries, such as Japan and Germany. He also explores possible changes to our current R&D policy to make it more effective.

    Figure 2. A–C. Habits. —A. Phegopteris excelsior N. R. Patel & A. V in Phegopteris excelsior (Thelypteridaceae): A New Species of North American Tetraploid Beech Fern

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    Figure 2. A–C. Habits. —A. Phegopteris excelsior N. R. Patel & A. V. Gilman (Gilman 98067 & Lambert, VT). —B. Phegopteris connectilis (Michx.) Watt. (Gilman 2K123, VT). —C. Phegopteris hexagonoptera (Michx.) Fée (Gilman 2K082, VT). D–F. Close-ups of basal pinnae. —D. Phegopteris connectilis (Gilman 2K123, VT). —E. Phegopteris excelsior (Gilman 98067 & Lambert, VT). —F. Phegopteris hexagonoptera (House 289434, UC). The approximate basal pinnae length:width ratio for P. hexagonoptera is 3:1, for P. connectilis 4:1, and for P. excelsior 5:1. The basal pinnae of P. connectilis and P. excelsior are usually widest below the middle, and those of P. connectilis are usually widest above the middle.Published as part of Patel, Nikisha R., Fawcett, Susan & Gilman, Arthur V., 2019, Phegopteris excelsior (Thelypteridaceae): A New Species of North American Tetraploid Beech Fern, pp. 211-218 in Novon, A Journal for Botanical Nomenclature 27 (4) on page 215, DOI: 10.3417/2019409, http://zenodo.org/record/456191

    The R&D Tax Incentives

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    This article sets out some background information and reflections of the author on the R&D tax incentive schemes included in the Common Corporate Tax Base (CCTB) Proposal. In particular the author analyzes the stimulus to private R&D through ad hoc tax incentives included in the CCTB Proposal and dives into the actual provisions included in the Proposal highlighting the most relevant issues connected with their design and interpretation. Moreover, the author explores the interaction between the CCTB Proposal and the granting by Member States of domestic R&D tax incentives

    Phegopteris excelsior N. R. Patel & A. V. Gilman. Two 2019

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    Phegopteris excelsior. CANADA. Nova Scotia: Lower Blomidon, Cody 20242 (MICH); Kings Co., Hersey & Newell s.n. (GH). Quebec: Hatley, Churchill s.n. (GH); Gibraltar, Churchill s.n. (GH); Hatley, Knowlton s.n. (GH); St. Gregoire, Rouleau et al. s.n. (GH); Mt.Rougemont, Sherk & Cinq-Mars 437 ex cult #65374 (MICH). U.S.A. Connecticut: Windsor, Clark s.n. (larger of two specimens on the sheet) (NEBC). Maine: Mars Hill, Gilman 04104 (VT); Cooper, Gilman 06050 (AVG); Molunkus, Gilman 2K199 (AVG); Washington, Gilman 96087 (AVG); Bucksport, Gilman 97261 (AVG); Litchfield, Gilman 98018 (AVG); Strong, Seymour 24090 (VT). New York: Delaware Co., B. D. Gilbert s.n. (GH). Vermont: Cabot, Gilman 01142 (AVG); St. Johnsbury, Gilman 18021 (holotype) (VT); St. Johnsbury, Gilman 96061 (AVG); East Montpelier, Gilman 96118 (AVG); Waterford, Gilman 96248 (AVG); St. Johnsbury, Rooney s.n. (VT); Dorset, Terry s.n. (VT).Published as part of Patel, Nikisha R., Fawcett, Susan & Gilman, Arthur V., 2019, Phegopteris excelsior (Thelypteridaceae): A New Species of North American Tetraploid Beech Fern, pp. 211-218 in Novon, A Journal for Botanical Nomenclature 27 (4) on page 218, DOI: 10.3417/2019409, http://zenodo.org/record/456191

    Tax incentives for R&D

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    A long-standing concern surrounding the performance of the UK economy is its perceived failure to maintain the same technological pace as its competitors. Industrial research and development (R&D) expenditure as a proportion of GDP fell during the 1980s at a time when all other G7 countries increased the proportion of their output given over to R&D. This ratio is now lower in the UK than in most other G7 countries. If this world-wide trend toward more R&D indicates that industrial production is becoming increasingly science-based, then the UK may be in danger of becoming a relatively low-tech economy. One purpose of this article is to examine whether there is a rational basis for these fears.

    Using strategic ambiguity as management practice in academic R&D : An ethnographic study of MIT SENSEable City Lab

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    This article explores the role of strategic ambiguity (Eisenberg, 2007; March & Olsen, 1976) as a management practice, as used in SENSEable City Lab - a R&D-oriented lab located at the Massachusetts Institute of Technology in Cambridge, MA. Although literature has already explored strategic ambiguity in various organizational settings, studies focusing on how academic institutions use strategic ambiguity in the context of R&D are quite sparse. The article aims at filling this gap by reporting on a study conducted by the author across 2011 and 2014 in a R&D-oriented academic lab and reflecting on the potential of strategic ambiguity as an effective dialogic strategy to appreciate differences among internal organization members and with external partners. The article also examines some shortcomings of strategic ambiguity, such as the level of anxiety reported by some members of the lab

    Trends in the Internationalisation of R&D: The German Perspective

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    In this paper we present latest facts about the R&D activities of German multinational companies abroad and R&D activities of foreign companies in Germany. These results confirm that Germany is still an attractive location for R&D activites of multinational companies in many technological fields. However, the internationalisation of R&D is closely linked with the internationalisation of sales and production. In the commonly accepted eclectic theoretical approach by Dunning direct investment is pushed by companies that have advantages over their competitors in the host countries, where also attractive locational advantages exist. Since R&D is a source of both ownership and locational advantages, it was suggested earlier that instead of owning a technological advantage, companies with technological weaknesses start R&D in countries, which possess a technological advantage, to get access to new technologies. In contrast we found that German firms prefer to do R&D abroad in technological fields in which they hold a technological lead, e.g. in chemicals, pharmaceuticals and motor vehicles, but that they tend to perform R&D in countries which are also strong in these fields. Our results suggest that in most cases it is not the technological superiority of the host country itself which is the decisive locational advantage to attract multinationals' R&D but the lead-market function of that country or region.Multinational company, R&D, Internationalisation

    Preemptive Search and R&D Clustering Revisited

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    The results obtained by Cardon and Sasaki (1998) on R&D clustering are derived under the specific assumption that firms only can own one patent. When multiple patents are allowed, R&D clustering will come about more frequently if search costs are substantial.R&D clustering; persistence of monopoly
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