In a knowledge-based economy, business performance and overall levels of economic growth are increasingly dependent on the development and exploitation of intellectual assets. A number of OECD countries offer tax incentives to encourage and reward business expenditures on intellectual assets....

In a knowledge-based economy, business performance and overall levels of economic growth are increasingly dependent on the development and exploitation of intellectual assets. A number of OECD countries offer tax incentives to encourage and reward business expenditures on intellectual assets....

Small business dynamism is a feature of an SME sector that contributes to overall productivity growth, not an end in itself. Such dynamism increases productivity growth by reallocating resources towards more productive firms and strengthening the diffusion of new technologies. Small business...

Le dynamisme des petites entreprises n’est pas une fin en soi, mais un élément du secteur des PME qui concourt à la progression globale de la productivité. Il favorise les gains de productivité en redistribuant les ressources vers les entreprises les plus efficientes et en renforçant la...

The federal and provincial governments spend almost half a billion dollars a year providing tax incentives to encourage the production of films, videos and television programs in Canada by foreign firms. Although the subsidies are successful in achieving their stated objective of increasing...

Many developing countries, and indeed a significant number of developed countries, need a practical strategy to launch future education and prevention programmes. This article offers constructive advice on how to educate the public and gain support to combat the abuses of government officials...

Public works contracts worldwide have suffered from fraud and corrupt practices at critical phases of projects, particularly during tender evaluation, site supervision and certification of completion. Improved quality management reinforced with effective financial and technical audit are...