62,890 research outputs found
"Closing the R&D Gap, Evaluating the Sources of R&D Spending"
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.
The R&D Tax Incentives
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
Exclusive and inclusive semileptonic decays of B mesons to D mesons
complete author list: Fulton R.; Jensen T.; Johnson D.; Kagan H.; Kass R.; Morrow F.; Whitmore J.; Wilson P.; Bortoletto D.; Chen W.; Dominick J.; McIlwain R.; Miller D.; Ng C.; Schaffner S.; Shibata E.; Shipsey I.; Yao W.; Battle M.; Sparks K.; Thorndike E.; Wang C.; Alam M.; Kim I.; Li W.; Romero V.; Sun C.; Wang P.; Zoeller M.; Goldberg M.; Haupt T.; Horwitz N.; Jain V.; Mestayer M.; Moneti G.; Rozen Y.; Rubin P.; Sharma V.; Skwarnicki T.; Thulasidas M.; Zhu G.; Csorna S.; Letson T.; Alexander J.; Artuso M.; Bebek C.; Berkelman K.; Browder T.; Cassel D.; Cheu E.; Coffman D.; Crawford G.; Dewire J.; Drell P.; Ehrlich R.; Galik R.; Garcia-Sciveres M.; Geiser B.; Gittelman B.; Gray S.; Halling A.; Hartill D.; Heltsley B.; Honscheid K.; Kandaswamy J.; Katayama N.; Kreinick D.; Lewis J.; Ludwig G.; Masui J.; Mevissen J.; Mistry N.; Nandi S.; Nordberg E.; O'Grady C.; Peterson D.; Pisharody M.; Riley D.; Sapper M.; Selen M.; Silverman A.; Stone S.; Worden H.; Worris M.; Sadoff A.; Avery P.; Besson D.; Garren L.; Yelton J.; Kinoshita K.; Pipkin F.; Procario M.; Wilson R.; Wolinski J.; Xiao D.; Zhu Y.; Ammar R.; Baringer P.; Coppage D.; Davis R.; Haas P.; Kwak N.; Lam H.; Ro S.; Kubota Y.; Nelson J.; Perticone D.; Poling R.; Fulton R.; Poling R.; Perticone D.; Nelson J.; Fulton R.</p
Using strategic ambiguity as management practice in academic R&D : An ethnographic study of MIT SENSEable City Lab
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
Preemptive Search and R&D Clustering Revisited
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
Investment, R&D and liquidity constraints
In this contribution, we present a novel instrument to control for investment opportunities in studying the investment-cash-flow sensitivity. More in particular we introduce the book value of R&D. We argue this instrument has advantages over other theories of investment, especially when focussing on the corporate governance aspects of the investment-cash-flow sensitivity. On the other hand, it implies the investment-cash-flow sensitivity can only be studied in high-tech environments. These have corporate governance problems of their own. To investigate their effect, a signalling model is extended for R&D induced investment opportunities, and estimated on a panel of Belgian data.
1ST MEASUREMENT OF GAMMA(D(S)(+)-]MU+NU)/GAMMA(D(S)(+)-]PHI-PI+)
Complete Author List:
ACOSTA D, ATHANAS M, MASEK G, PAAR H, BEAN A, GRONBERG J, KUTSCHKE R, MENARY S, MORRISON RJ, NAKANISHI S, NELSON HN, NELSON TK, RICHMAN JD, RYD A, TAJIMA H, SCHMIDT D, SPERKA D, WITHERELL MS, PROCARIO M, YANG S, BALEST R, CHO K, DAOUDI M, FORD WT, JOHNSON DR, LINGEL K, LOHNER M, RANKIN P, SMITH JG, ALEXANDER JP, BEBEK C, BERKELMAN K, BESSON D, BROWDER TE, CASSEL DG, CHO HA, COFFMAN DM, DRELL PS, EHRLICH R, GALIK RS, GARCIASCIVERES M, GEISER B, GITTELMAN B, GRAY SW, HARTILL DL, HELTSLEY BK, JONES CD, JONES SL, KANDASWAMY J, KATAYAMA N, KIM PC, KREINICK DL, LUDWIG GS, MASUI J, MEVISSEN J, MISTRY NB, NG CR, NORDBERG E, OGG M, PATTERSON JR, PETERSON D, RILEY D, SALMAN S, SAPPER M, WORDEN H, WURTHWEIN F, AVERY P, FREYBERGER A, RODRIGUEZ J, STEPHENS R, YELTON J, CINABRO D, HENDERSON S, KINOSHITA K, LIU T, SAULNIER M, SHEN F, WILSON R, YAMAMOTO H, ONG B, SELEN M, SADOFF AJ, AMMAR R, BALL S, BARINGER P, COPPAGE D, COPTY N, DAVIS R, HANCOCK N, KELLY M, KWAK N, LAM H, KUBOTA Y, LATTERY M, NELSON JK, PATTON S, PERTICONE D, POLING R, SAVINOV V, SCHRENK S, WANG R, ALAM MS, KIM IJ, NEMATI B, ONEILL JJ, SEVERINI H, SUN CR, ZOELLER MM, CRAWFORD G, DAUBENMIER CM, FULTON R, FUJINO D, GAN KK, HONSCHEID K, KAGAN H, KASS R, LEE J, MALCHOW R, MORROW F, SKOVPEN Y, SUNG M, WHITE C, WHITMORE J, WILSON P, BUTLER F, FU X, KALBFLEISCH G, LAMBRECHT M, ROSS WR, SKUBIC P, SNOW J, WANG PL, WOOD M, BORTOLETTO D, BROWN DN, FAST J, MCILWAIN RL, MIAO T, MILLER DH, MODESITT M, SCHAFFNER SF, SHIBATA EI, SHIPSEY IPJ, WANG PN, BATTLE M, ERNST J, KROHA H, ROBERTS S, SPARKS K, THORNDIKE EH, WANG CH, DOMINICK J, SANGHERA S, SHELKOV V, SKWARNICKI T, STROYNOWSKI R, VOLOBOUEV I, ZADOROZHNY P, ARTUSO M, HE D, GOLDBERG M, HORWITZ N, KENNETT R, MONETI GC, MUHEIM F, MUKHIN Y, PLAYFER S, ROZEN Y, STONE S, THULASIDAS M, VASSEUR G, ZHU G, BARTELT J, CSORNA SE, EGYED Z, JAIN V, SHELDON P, AKERIB DS, BARISH B, CHADHA M, CHAN S, COWEN DF, EIGEN G, MILLER JS, OGRADY C, URHEIM J, WEINSTEIN A
Measuring the Returns to R&D: The Depreciation Problem
Measuring the private returns to R&D requires knowledge of its private depreciation or obsolescence rate, which is inherently variable and responds to competitive pressure. Nevertheless, most of the previous literature has used a constant depreciation rate to construct R&D capital stocks and measure the returns to R&D, a rate usually equal to 15 per cent. In this paper I review the implications of this assumption for the measurement of returns using two different methodologies: one based on the production function and another that uses firm market value to infer returns. Under the assumption that firms choose their R&D investment optimally, that is, marginal expected benefit equals marginal cost, I show that both estimates of returns can be inverted to derive an implied depreciation rate for R&D capital. I then test these ideas on a large unbalanced panel of U.S. manufacturing firms for the years 1974 to 2003. The two methods do not agree, in that the production function approach suggests depreciation rates near zero (or even appreciation) whereas the market value approach implies depreciation rates ranging from 20 to 40 per cent, depending on the period. The concluding section discusses the possible reasons for this funding.
Tobacco use at Fort Riley: a study of the prevalence of tobacco use among active-duty soldiers assigned to Fort Riley, Kansas
Background: Tobacco use among military personnel is of concern given its substantial burden on military health care and combat readiness. Objective: This cross-sectional study investigated the prevalence of tobacco use and interest in tobacco cessation among active duty soldiers assigned to Fort Riley. Methods: Participants completed tobacco use questionnaires as part of a Soldier readiness process. SPSS v. 16.0 was used to calculate mean percent and multinomial logistic regression analysis. Results: A total of 6,181 active duty soldiers participated in the study (91.2% male, mean age 26.8 years (SD = 6.8 years; range 17-56 years). Forty-nine percent reported using some form of tobacco (smoked tobacco or smokeless tobacco). Smoked tobacco use was 39%. Smokeless tobacco use was over 19%. Thirty-six percent of tobacco users reported interest in cessation. Conclusion: Results suggest that active duty soldiers serving at Fort Riley Army Post represent a high-risk population for tobacco use and there may be unique factors contributing to greater tobacco use and low interest in tobacco cessation. The observed increased use in the time period around deployment provides important information for local health care providers that can be used to tailor current prevention and cessation programs
La fisionomia della sentenza in Inghilterra e in Italia: un'analisi orientata alla traduzione .
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