This study addresses the discretionary capitalization of R&D costs in Australia and Canada. We demonstrate, for both samples, that the discretionary capitalization of development costs (hereafter capitalized D) by the manager results in balance sheet and income numbers that are more highly...

The management of intellectual property (IP) within Australian government research and development agencies has changed dramatically over recent years. Increasing expectations have been placed on utilising public sector IP to both underpin economic development and augment taxes by generating new...

The biotechnology industry is shifting its value creation emphasis from R&D to manufacturing and market. Business models need to keep pace with this evolution. This paper reports on a single-case study of a new biotechnology firm, EpiTan Limited, and the life cycle stages it has progressed...

Effective socio-economic service delivery is vital for alleviating poverty in developing countries.Increased financial support without complementary investment in service delivery mechanisms oftenresults in little or no impact. This paper contributes to the discussion on how to maximize the...

Market failures associated with environmental pollution interact with market failures associated with the innovation and diffusion of new technologies. These combined market failures provide a strong rationale for a portfolio of public policies that foster emissions reduction as well as the...

Despite the clear influence of European Union biotechnology restrictions on trade patterns, very little work has been done to model these influences or their long-run effects. This paper presents an economic trade theory model of biotechnology, biotechnology research and development (R&D), and...

This dissertation addresses the crucial problem of how environmental policy uncertainty influences investments in energy technological change. The rising level of carbon emissions due to increasing global energy consumption calls for policy shift. In order to stem the negative consequences on...

While catch up theory assumes that innovation takes place in a linear models andthat path dependant trajectories characterizes the innovation process, "innovation take off"rests on the premises that innovation systems need strong policy impulses from governmentfor innovation to effectively take...

Innovation plays a crucial role in determining today's economic growth patterns. But whatenables some countries to innovate more than others? This study attempts to answer this questionby analyzing in premiere a panel of sixteen Eastern European transition countries. It provides adetailed...

This paper assesses the structure and functioning of the U.S. federal government's innovation policy, focusing on those programs that are designed to promote commercial innovation. Using economic and political theory, institutional analysis, program data, and comparisons with innovation policies...