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1.
This paper discusses the statistical issues that arise in conducting an economic damages analysis in the context of a litigation matter involving copyrights. Calculating damages in copyright cases turns out to be a natural application for econometric modelling methods. Surprisingly, elementary statistical issues can be a source of significant debate between the experts in such matters. In this paper, we present a case study and illustrate how issues such as interpretation of p -values and what "rejection of the null hypothesis" really "means" in such matters. 相似文献
2.
KENNETH J. KLASSEN JEFFREY A. PITTMAN MARGARET P. REED STEVE FORTIN 《Contemporary Accounting Research》2004,21(3):639-680
We provide evidence on the impact of tax incentives and financial constraints on corporate R&D expenditure decisions. We contribute to extant research by comparing R&D expenditures in the United States and Canada, thereby exploiting the differences in the two countries' R&D tax credit mechanisms and generally accepted accounting principles. The two tax incentive mechanism designs are consistent with differing views of the degree of financial constraints faced by firms in these economies. Our sample also allows us to explore the effects of capitalizing R&D on Canadian firms. Employing a matched design, we document relations between tax credit incentives and R&D spending consistent with both Canadian and U.S. public companies responding as though they are not financially constrained. We estimate that the Canadian credit system induces, on average, $1.30 of additional R&D spending per dollar of taxes forgone while the U.S. system induces, on average, $2.96 of additional spending. We also find that firms that capitalize R&D costs in Canada spend, on average, 18 percent more on R&D. Collectively, this evidence is important to the ongoing debates in both countries concerning the appropriate design of incentives for R&D and is consistent with the assumptions found in the U.S. tax credit system, but not those found in the Canadian system. 相似文献
3.
钱雪松 《南京经济学院学报》2007,(6):43-47
20世纪90年代以来,有关金融发展和经济增长问题的研究成为经济学领域一个热点,相关文献汗牛充栋。本文就金融发展和经济增长的理论研究和实证研究进行系统地分析和综述。 相似文献
4.
程娟 《铜陵财经专科学校学报》2011,(3):37-39
自成立之日起,中国邮政储蓄银行依托强大的邮政网络,励精图治,其中间业务迅速发展,呈现出品种丰富、效用增强、规模扩大的趋势。该行在中国作为"草根银行",的确为区域经济的发展做出了应有的贡献,但和金融同业相比,其中间业务发展仍凸显产品研发滞后、业务收益不高、操作风险尚存等问题。本文以邮政储蓄银行安徽分行为例,结合其中间业务发展现状的分析,对邮政储蓄银行特色化发展战略进行设想,提出要通过审时度势、东学西渐、内外联动和左右开弓的系列措施助力其中间业务发展。 相似文献
5.
This article emphasizes the necessity of a multidisciplinary approach to revitalization of old urban areas through tourism. Historical urban values require special multidisciplinary care when transformed to suit the needs of both tourists and local population. The case study of the old urban area in Pore
illustrates how this can be done. The study was aimed at identifying reasons for which tourists and local population visit Pore
's old urban core. It also intended to analyze the visitors' reactions to and expectations of old urban areas. The findings were to help make revitalization decisions and introduce new measures into the revitalization process itself, which in turn aimed at contributing to both future tourism developments and preservation of the area's historical and cultural heritage. 相似文献
6.
《Futures》2014
This paper explores an unusual community-supported agriculture pilot project in London, concentrating on the contribution of ICTs in its development and impact. The paper contextualises the project within wider waves of local food activism and reflects on the relevance of using ICTs to increase awareness and community participation in the production and consumption of locally-grown food. The results are also analysed in light of the author's parallel research on the use of ICT for agricultural development, or “e-agriculture”, in Kenya. The paper contributes to ongoing debates on ICTs and agricultural development, by highlighting community-building and the emergence of new voices and conversations as key roles played by ICTs, contributing to the development of more participatory, resilient and locally-centred food systems. The results of the pilot however also acknowledge the essential role played by activities in real life in building communal food growing practices, which can be enhanced but not substituted by online communities. 相似文献
7.
An average of more than 500,000 businesses failed in the United States during each of the 10 recessions that have occurred since the end of World War II. Yet, scholar and practitioner understanding of how to prepare for and respond to the challenges of an economic downturn remains extremely limited. This article analyzes and synthesizes the information from academic theory and business experience on managing through an economic recession. To assist firms in successfully navigating economic recessions, we suggest a program that involves positioning by investing in multiple markets and geographies, planning by developing a turnaround plan for facing sharply declining sales, promoting by maintaining marketing initiatives, and preparing by acting in anticipation of economic recovery. 相似文献
8.
《Journal of World Business》2022,57(4):101329
This paper investigates the impact of international collaboration and its characteristics on the quality of the innovation of multinational enterprises (MNEs) in emerging markets. Using a unique dataset of 1428 international and comparable domestic collaboration projects over the 2010–2016 period, it finds that while international innovation collaborations are associated with high innovation quality, cultural distance has a negative effect on collaboration outcomes. Moreover, proximity to the focal firm's overseas R&D centres and the size of expenditure budgets play significant moderating roles in overcoming cultural barriers. Based on the RBV and dynamic capabilities theory, we investigate how firms from emerging markets can acquire these two crucial requisites for innovation. The characteristics of partners and intellectual property (IP) arrangements are also found to have a significant impact on the quality of innovations. 相似文献
9.
We provide a new data set on per capita book production as a proxy for advanced literacy skills, and assess this relative
to other measures. While literacy proxies very basic skills, book production per capita is an indicator for more advanced
capabilities. Growth theory suggests that human capital formation plays a significant role in creating the ‘wealth of nations.’
This study tests whether human capital formation has an impact on early-modern growth disparities. In contrast to some previous
studies which denied the role of human capital as a crucial determinant of long-term growth, we confirm its importance.
相似文献
10.