The Measurement of Scientific, Technological and Innovation Activities Frascati Manual 2015 Guidelines for Collecting and Reporting Data on Research and Experimental Development PDF Download

Author: OECD
Publisher: OECD Publishing
ISBN: 9264239014
Category :
Languages : en
Pages : 402

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Book Description
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: Silvia Appelt
Publisher:
ISBN:
Category : Industry and Services
Languages : en
Pages : 69

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Book Description
Abstract: Investment in research and experimental development (R&D) is an important driver of innovation and economic growth. Over the past two decades, tax incentives have become a key policy instrument for promoting business R&D. This raises a number of policy questions: How has the role of tax incentives in the R&D support policy mix evolved across OECD countries and other major economies? How generous are tax relief provisions for different types of firms? How effective are they in stimulating business R&D investment? The OECD R&D Tax Incentives Database (http://oe.cd/rdtax) aims to contribute to the data infrastructure available to policy makers and researchers to examine the use and impact of R&D tax incentives across OECD countries and partner economies. This paper provides a practical guide to using this new database, describing the recently released R&D tax incentive data and highlighting their potential for internationally comparative work through descriptive indicators and econometric analysis

Author: OECD
Publisher: OECD Publishing
ISBN: 9264076905
Category :
Languages : en
Pages : 244

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Book Description
This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. It highlights key trends and successful practices.

Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 43

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Book Description
In many countries, research and development (R&D) tax incentives to stimulate private sector research spending are a significant element of technology and innovation policy. The purpose of this report is to present a measure of the relative attractiveness of these tax incentives in the following jurisdictions: Canada, its 10 provinces, the other G-7 countries (France, Germany, Italy, Japan, the United Kingdom and the United States), and Australia, Korea, Mexico and Sweden. The study uses a "B-index methodology" to compare the relative importance of R&D tax support across these tax jurisdictions.

Author: Maria Kitt
Publisher: Bloomsbury Professional
ISBN: 9781526507273
Category : Business & Economics
Languages : en
Pages : 384

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Book Description
Is your company making the most of R&D tax relief incentives? UK R&D tax reliefs are at their highest ever level following the Finance Act 2018 changes. This book provides an up-to-date guide to claiming UK R&D tax reliefs effectively. The government's initiative to encourage innovation and inward investment in research and development gives the incentives new permanence and importance, as the reliefs embrace all types of business irrespective of size. Research and Development Tax Reliefs, Third Edition contains an insightful analysis of these important and complex corporation tax incentives for innovative companies. It provides complete, easy to follow guidance on the legislation, HMRC interpretations and recent tax case law in one convenient place. The author is an expert in the field. As the UK 'Brexit' deepens, many important EU research programmes have received government commitment to their continuity. Many sectors now reach to global marketplaces, and the international context of the UK's R&D relief programme is fully explored. Providing expert guidance on global tax incentive frameworks, and international comparisons, the book provides an insight into the incentive frameworks in which the UK will find itself. Other key updates: - Coverage of the key changes to the Research and Development Tax Code introduced in Finance Act 2018 - Guidance on the latest HMRC interpretations affecting R&D tax reliefs and commentary upon the latest tax case decisions impacting R&D incentives - Up to the minute case studies taken from a broad range of industries and 'live' scenarios - Worked examples of both SME and RDEC reliefs and the special situations affecting these - Check lists of eligible R&D cost sources and HMRC record-keeping requirements - Updated summaries of the new Patent Box and Creative Sector Reliefs - State Aid: Rarely far from the news with the important Apple and Amazon decisions, EU State Aid regulations underline the R&D relief framework. The book provides simplistic guidance on defining the SME and the impact of multi-faceted tax legislation. - Grant and direct funding – the book provides a 2018 'round-up' of funding programmes for innovative businesses and how to access these.

Author:
Publisher:
ISBN: 9780754553625
Category :
Languages : en
Pages :

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Book Description

Author: John Haltiwanger
Publisher: University of Chicago Press
ISBN: 022645407X
Category : Business & Economics
Languages : en
Pages : 488

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Book Description
Measuring Entrepreneurial Businesses: Current Knowledge and Challenges brings together and unprecedented group of economists, data providers, and data analysts to discuss research on the state of entrepreneurship and to address the challenges in understanding this dynamic part of the economy. Each chapter addresses the challenges of measuring entrepreneurship and how entrepreneurial firms contribute to economies and standards of living. The book also investigates heterogeneity in entrepreneurs, challenges experienced by entrepreneurs over time, and how much less we know than we think about entrepreneurship given data limitations. This volume will be a groundbreaking first serious look into entrepreneurship in the NBER's Income and Wealth series.

Author: Sheldon Cohen
Publisher: Oxford University Press
ISBN: 0190284404
Category : Social Science
Languages : en
Pages : 368

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Book Description
Surgery and pharmaceuticals are not the only effective procedures we have to improve our health. The natural human tendency to care for fellow humans, to support them with social networks, has proven to be a powerful treatment as well. As a result, the areas of application for social support intervention have expanded dramatically during the past 20 years. As these areas have expanded, so too has the literature on the theory and measurement of social support. Yet, the literature has focussed on very particular areas. Investigators in the social sciences have mainly focused on the protection that social support confers in the context of stressful life events and transitions, whereas studies in the health sciences have concentrated on the effects of social networks and supports on population mortality and morbidity. Although no single theoretical framework has been widely accepted, there is consensus that both the psychological sense of support and actual expressions of support play critical roles in maintaining health and well being. This book is a state-of-the-art resource for the selection and development of strategies for social support assessment and intervention. Designed for use by behavioral and medical scientists conducting studies of physical illness, psychological adjustment, and psychiatric illness in human populations, this volume presents a broad conceptual framework addressing the role of social support in mental and physical health. The book is divided into four sections. The first provides some historical context as well as a conceptual overview of how social support might influence mental and physical health. The second discusses techniques for measuring social networks and support, and the third addresses the design of different types of support interventions. The final section presents some general comments on the volume and its implications for social support research and intervention. This resource is meant to aid researchers in understanding the conceptual criteria on which measurement and intervention decisions should be made when studying the relations between social support and health. Furthermore, the information provided on both measurement and intervention will be valuable to practitioners interested in designing and evaluating prevention and treatment initiatives. Sponsored by the Fetzer Institute as a follow up to their successful 1995 publication, Measuring Stress, this book will provide the most up to date research on the effects of social support interventions on physical and mental health.

Author: Jakob Edler
Publisher: Edward Elgar Publishing
ISBN: 1784711853
Category : Business & Economics
Languages : en
Pages : 604

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Book Description
Innovation underpins competitiveness, is crucial to addressing societal challenges, and its support has become a major public policy goal. But what really works in innovation policy, and why? This Handbook, compiled by leading experts in the field, is the first comprehensive guide to understanding the logic and effects of innovation polices. The Handbook develops a conceptualisation and typology of innovation policies, presents meta-evaluations for 16 key innovation policy instruments and analyses evidence on policy-mix. For each policy instrument, underlying rationales and examples are presented, along with a critical analysis of the available impact evidence. Providing access to primary sources of impact analysis, the book offers an insightful assessment of innovation policy practice and its evaluation.

Author: Jacek Warda
Publisher:
ISBN:
Category :
Languages : en
Pages : 0

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Book Description
In many countries, research and development (R & D) tax incentives to stimulate private sector research spending are a significant element of technology and innovation policy. The purpose of this report is to present a measure of the relative attractiveness of these tax incentives in the following jurisdictions: Canada, its 10 provinces, the other G-7 countries (France, Germany, Italy, Japan, the United Kingdom and the United States), and Australia, Korea, Mexico and Sweden. The study uses a "B-index methodology" to compare the relative importance of R & D tax support across these tax jurisdictions.