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Die Wertzuwachssteuer belastet thesaurierte Gewinne bzw. Bewertungsgewinne. Sie muß im System der Kapitalertragssteuern betrachtet werden, da sie eine ihrer speziellen Erhebungsformen ist.Für die Wirkung der Steuer ist entscheidend, welche Ressource ein Unternehmen zur Erzeugung von Gütern...
Persistent link: https://www.econbiz.de/10009450188
Der Technologietransfer und die sogenannten technologischen Spillover-Effekte spielen eine große Rolle bei den … eindeutig einen Technologietransfer zum Tochterunternehmen, und bekräftigt das Bild des wachsenden ausländischen Sektors und …
Persistent link: https://www.econbiz.de/10009449688
focus of innovation (IP Generation) and IP ownership and licensing (IP Rights). However, further management practice …
Persistent link: https://www.econbiz.de/10009438113
It is now widely recognized that Universities can play a fundamental role on the performance of the firms’ innovation … and Walsh, 2002; Arocena and Sutz, 2001). In the pursuit of innovation, firms interact with other organizations to gain …. Structural and innovation effort related factors have been introduced in a logistic model (logit binomial and multinomial models …
Persistent link: https://www.econbiz.de/10009475910
Innovation comprises the processes of invention and commercialization. While the importance of innovation, especially … innovation and, in particular, builds on the evolutionary explanation of technology development, the Teecian framework on … profiting from innovation, Transaction Cost Economics (TCE), the Knowledge-Based View (KBV), and open innovation and innovation …
Persistent link: https://www.econbiz.de/10009476150
The role of globalisation and innovation in fostering continuous improvement for both the privateand public sector has … received increased emphasis within the last decade. The activities of microenterprisesin stimulating and adoption of innovation …, both as a practice and its nurturing within anyeconomy plays a key part in this respect. Innovation from any large …
Persistent link: https://www.econbiz.de/10009461132
Innovation comprises the processes of invention and commercialization. While the importance of innovation, especially … innovation and, in particular, builds on the evolutionary explanation of technology development, the Teecian framework on … profiting from innovation, Transaction Cost Economics (TCE), the Knowledge-Based View (KBV), and open innovation and innovation …
Persistent link: https://www.econbiz.de/10009463384
pursue a fairly rigorous ''make'' policy in the early days of a potentially disruptive innovation. Other studies prescribe …
Persistent link: https://www.econbiz.de/10009483248
As the University Spin Out (USO) has become a highly desirable outcome for commercialization efforts, the development of entrepreneurial capacity within the university system becomes increasingly more important. We hypothesize that entrepreneurship education (EE) programs ceterus paribus may...
Persistent link: https://www.econbiz.de/10009483860
This paper extends previous research on the effects of process imitation on economic growth by accounting for stochastic intra-industry spillovers. We employ a non-Schumpeterian growth model to determine the impact of such spillovers on investment in industries where firms are either...
Persistent link: https://www.econbiz.de/10009441726