Bilanzielle Behandlung von Forschungs- und Entwicklungskosten nach IFRS -- Kapitalmarkt und Informationseffizienz -- Grundlagen der Kapitalmarktrelevanzforschung -- Stand der empirischen Forschung zu Forschungs- und Entwicklungskosten.

Entrepreneurship and growth are central concerns of policy makers around the world. Local Heroes in the Global Village introduces public policies for the promotion of entrepreneurship on a comparative, primarily German-American level. The book contributes to the debate what role public policies...

Introduction -- Research Flyover -- Design Science - The Science of the Artificial -- Design Science Research -- Class of Problems and Artifacts -- Proposal for Conducting Researches by using a Design.

Joachim Jan Thraen uses insights from history to provide a fresh perspective on China’s potential transition towards a global innovation leader. He applies historical evidence from countries like the United States, Germany, and Japan in the 19th and 20th century and builds on results from four...

Engineering -- 1: Strength Properties of Lightweight Foamed Concrete Incorporating Waste Paper Sludge Ash and Recycled Concrete Aggregate -- 2: Investigation of Cutting Edge Radius Effect in Macro-machining and Micro-machining -- 3: Clay Stabilization Using OPC and Bottom Ash as Additives -- 4:...

The Geography of Small Firm Innovation offers a unique look at the importance of geographic proximity to the innovative activity of high-tech small firms. The book explores the concentration of innovation across metropolitan areas in the United States during the 1990s, by introducing a novel...

To explain the importance of scientific research and technological innovation for industrial countries and in particular for the EU, in order to improve or to maintain economic leadership, is the central idea of this volume. It starts with a historical and theoretical perspective on...

Der Autor zeigt Strukturveränderungen internationaler Forschungs- und Entwicklungsaktivitäten (F&E) innerhalb der globalen Informations- und Kommunikationstechnischen Industrie (IKT) auf und untersucht die Schwerpunktverlagerung technologischer Kompetenzen in die BRIC-Staaten. Er analysiert...