Author : OECD
Publisher : OECD Publishing
Page : 402 pages
File Size : 44,28 MB
Release : 2015-10-08
Category :
ISBN : 9264239014
The internationally recognised methodology for collecting and using R&D statistics, the OECD's Frascati Manual is an essential tool for statisticians and science and innovation policy makers worldwide. It includes definitions of basic concepts, data collection guidelines, and classifications ...
Author : John J. Wetter
Publisher : Springer Science & Business Media
Page : 128 pages
File Size : 30,94 MB
Release : 2010-11-03
Category : Science
ISBN : 1441975306
The research underlying this volume was designed to test the theory of Total Factor Productivity (TFP) in contemporary context. Developed by Nobel Prize-winning economist, Robert Solow, in the 1950s, TFP has been applied by many economists to investigate the relationships among capital, labor, and economic performance. In this analysis, John Wetter presents the hypothesis that technological investment drives growth and performance of the U.S. economy. The study addresses four key questions: 1. Is there a relationship between Total Factor Productivity and Gross National Product? 2. Is there a relationship between Total Factor Productivity and Research & Development expenditures? 3. Is there a relationship between Research & Development expenditures and Gross Domestic Product? 4. Can the relationship in research question #1 be explained by other factors? Is there any potential non-spuriousness (mediation) implication to the relationship? Synthesizing the literature from related fields, including macroeconomics, technology transfer, and innovation, and applying rigorous methodology, Wetter demonstrates that Total Factor Productivity is positively related to Gross Domestic Product and is mediated by Research & Development. In addition, he reveals that the lag time between R&D spending and GDP growth averages eleven years, which suggests that long-term planning is essential to maximizing the benefits of R&D. Wetter considers the implications for policymaking and industry leadership, including such timely issues as the effects of the 2009 U.S. stimulus program.
Author : AICPA
Publisher : John Wiley & Sons
Page : 208 pages
File Size : 41,92 MB
Release : 2016-11-07
Category : Business & Economics
ISBN : 1937352781
This new guide provides guidance and illustrations regarding the initial and subsequent accounting for, valuation of, and disclosures related to acquired intangible assets used in research and development activities (IPR&D assets). This is a valuable resource for preparers of financial statements, auditors, accountants and valuation specialists seeking an advanced understanding of the accounting, valuation, and disclosures related to acquired IPR&D assets.
Author : National Research Council
Publisher : National Academies Press
Page : 213 pages
File Size : 21,17 MB
Release : 2004-12-15
Category : Political Science
ISBN : 0309093201
This report examines the portfolio of research and development (R&D) expenditure surveys at the National Science Foundation (NSF), identifying gaps and weaknesses and areas of missing coverage. The report takes an in-depth look at the definition of R&D, the needs and potential uses of NSF's R&D data by a variety of users, the goals of an integrated system of surveys and other data collection activities, and the quality of the data collected in the existing Science Resources Statistics surveys.
Author : Kendall B. Fox
Publisher :
Page : pages
File Size : 25,69 MB
Release :
Category : Research and development tax credit
ISBN : 9781633593251
Because of the interaction between the research and development (R&D) expensing provisions and the tax credit, this Portfolio discusses these two issues in parallel. It first considers what types of activities give rise to expenditures that qualify as research and experimental expenditures for current expensing purposes, and then considers what types of activities can give rise to expenditures eligible for the research deduction or tax credit. The Portfolio also discusses several practical and technical issues in claiming the research credit, the basic research tax credit, and various miscellaneous matters. Because of the interaction between the research and development (R&D) expensing provisions and the tax credit, this Portfolio discusses these two issues in parallel. It first considers what types of activities give rise to expenditures that qualify as research and experimental expenditures for current expensing purposes, and then considers what types of activities can give rise to expenditures eligible for the research deduction or tax credit. The Portfolio also discusses several practical and technical issues in claiming the research credit, the basic research tax credit, and various miscellaneous matters. Because of the interaction between the research and development (R&D) expensing provisions and the tax credit, this Portfolio discusses these two issues in parallel. It first considers what types of activities give rise to expenditures that qualify as research and experimental expenditures for current expensing purposes, and then considers what types of activities can give rise to expenditures eligible for the research deduction or tax credit. The Portfolio also discusses several practical and technical issues in claiming the research credit, the basic research tax credit, and various miscellaneous matters.
Author : Meltem Ince-Yenilmez
Publisher : Springer Nature
Page : 392 pages
File Size : 22,88 MB
Release : 2021-09-01
Category : Business & Economics
ISBN : 303076088X
This book considers the extent to which innovation and entrepreneurship are engines of economic prosperity. It brings together theorists and empiricists from diverse backgrounds to provides a comprehensive overview of the field of entrepreneurship, focusing specifically on entrepreneurial developments within Turkey and the surrounding regions and Europe. It looks at innovation, creativity, economic development and women’s empowerment. This book considers the for-profit and the not-for-profit sectors, and examines outcome metrics such as change, sustainability and employment, in addition to economic value. This book will inspire academics and students to better understand the origins, evolution and impact of new ideas, new organizations, and new industries, and the impact on the economy. This book offers an excellent foundation for investigating and questioning current entrepreneurial practices across developed economies. It will also provide the foundations for researching and evaluating new and existing approaches to emerging technologies. Additionally, the book will offer useful insights into the real world, and will appeal to academics in economics and business as well as those studying entrepreneurship on the international scene.
Author : National Research Council
Publisher : National Academies Press
Page : 141 pages
File Size : 33,29 MB
Release : 2015-04-14
Category : Social Science
ISBN : 0309367174
National Center for Science and Engineering Statistics (NCSES) of the National Science Foundation is responsible for national reporting of the research and development (R&D) activities that occur in all sectors of the United States economy. For most sectors, including the business and higher education sectors, NCSES collects data on these activities on a regular basis. However, data on R&D within the nonprofit sector have not been collected in 18 years, a time period which has seen dynamic and rapid growth of the sector. NCSES decided to design and implement a new survey of nonprofits, and commissioned this workshop to provide a forum to discuss conceptual and design issues and methods. Measuring Research and Development Expenditures in the U.S. Nonprofit Sector: Conceptual and Design Issues summarizes the presentations and discussion of the workshop. This report identifies concepts and issues for the design of a survey of R&D expenditures made by nonprofit organizations, considering the goals, content, statistical methodology, data quality, and data products associated with this data collection. The report also considers the broader usefulness of the data for understanding the nature of the nonprofit sector and their R&D activities. Measuring Research and Development Expenditures in the U. S. Nonprofit Sector will help readers understand the role of nonprofit sector given its enormous size and scope as well as its contribution to identifying new forms of R&D beyond production processes and new technology.
Author : National Research Council
Publisher : National Academies Press
Page : 160 pages
File Size : 28,73 MB
Release : 2000-03-14
Category : Political Science
ISBN : 0309068924
The science and engineering enterprise has continued to evolve, responding over the last decade to increased economic globalization, a post-cold war military, federal budget fluctuations, and structural changes in the way science and engineering are conducted and innovations are adopted. This report suggests ways to revise the data collection activities of the Science Resources Studies Division (SRS) of the National Science Foundation to better capture the current realities of R&D funding and S&E human resources. The report's recommendations would improve the relevance of the data on graduate education, the labor market for scientists and engineers, and the funding and conduct of research and development, and thus better meet the data needs of policymakers, managers, and researchers.
Author : United States. Congress. House. Committee on Science and Technology. Subcommittee on Domestic and International Scientific Planning and Analysis
Publisher :
Page : 302 pages
File Size : 35,71 MB
Release : 1976
Category : Research
ISBN :
Author : National Research Council
Publisher : National Academies Press
Page : 107 pages
File Size : 43,80 MB
Release : 1995-11-22
Category : Political Science
ISBN : 030917600X
The United States faces a new challengeâ€"maintaining the vitality of its system for supporting science and technology despite fiscal stringency during the next several years. To address this change, the Senate Appropriations Committee requested a report from the National Academies of Sciences and Engineering and the Institute of Medicine to address "the criteria that should be used in judging the appropriate allocation of funds to research and development activities; to examine the appropriate balance among different types of institutions that conduct such research; and to look at the means of assuring continued objectivity in the allocation process." In this eagerly-awaited book, a committee of experts selected by the National Academies and the Institute responds with 13 recommendations that propose a new budgeting process and formulates a series of questions to address during that process. The committee also makes corollary recommendations about merit review, government oversight, linking research and development to government missions, the synergy between research and education, and other topics. The recommendations are aimed at rooting out obsolete and inadequate activities to free resources from good programs for even better ones, in the belief that "science and technology will be at least as important in the future as they have been in the past in dealing with problems that confront the nation." The authoring committee of this book was chaired by Frank Press, former President of the National Academy of Sciences (1981-1993) and Presidential Science and Technology Advisor (1977-1981).
