Showing 1 - 10 of 34
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...
Persistent link: https://www.econbiz.de/10009437521
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...
Persistent link: https://www.econbiz.de/10009438113
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...
Persistent link: https://www.econbiz.de/10009441787
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...
Persistent link: https://www.econbiz.de/10009443304
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...
Persistent link: https://www.econbiz.de/10009445441
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...
Persistent link: https://www.econbiz.de/10009446224
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...
Persistent link: https://www.econbiz.de/10009467959
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...
Persistent link: https://www.econbiz.de/10009475870
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...
Persistent link: https://www.econbiz.de/10009475876
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...
Persistent link: https://www.econbiz.de/10009476118