A Cross‐national Comparison of R&D Expenditure Decisions: Tax Incentives and Financial Constraints*

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.     

Recognizing the Significance of Culture and Ethnicity: Exploring Hidden Assumptions of Homogeneity

Despite increasing focus on culture and its impact upon study results, researchers may be unaware of or ignore their own cultural biases and assumptions in interpretation of the data. Often when similarities exist between researcher and participant, the researcher may assume cultural homogeneity exists. This article provides an illustration of the problematic nature of such assumptions through the examination of a study on entrepreneurship and the intersection of work, leisure, and family. Participants included 13 men and women who were home-based business entrepreneurs living in an urban community within Newfoundland, Canada. Additional themes were uncovered when culture was addressed, including the importance of family, the division between public and private in the household, and the interconnection of gender and culture. A recommendation is given to use greater care when conducting research with participants who share a similar racial background with the researcher.     

贯彻落实科学发展人才观 着力推进人才评价和教育培训工作

文章通过对科学发展人才观的学习和理解,及对广西桂冠开投电力有限责任公司(以下称桂开公司)现实情况的调研,结合水电企业人力资源发展趋势和本企业的实际需求,提出了着力推进人才评价和教育培训工作的目标规划、长效机制、载体等建设性意见。     

团队科学创造力的提升需重视团队成就目标导向——被调节的中介效应

基于创造力成分等多维理论,构建以团队反馈寻求行为为中介变量,团队凝聚力为调节变量的被调节的中介效应模型,以期深入解释创新团队成就目标导向如何影响其团队科学创造力。基于129个理工科大学生科技创新团队数据,研究结果表明,团队学习目标导向和团队表现目标导向分别与团队科学创造力有显著的正向和负向关系;团队反馈寻求行为在团队成就目标导向与团队科学创造力间起部分中介作用;团队凝聚力负向调节团队反馈寻求行为与团队科学创造力间的关系,并弱化了团队成就目标导向通过团队反馈寻求行为对团队科学创造力的间接影响。结论对提高科技创新团队科学创造力有一定指导价值。     

创业型领导对追随者创造力的影响

采用201位领导者-追随者调研数据,以组织支持理论为基础,从工作情境和非工作情境两条路径,分析创业型领导通过工作激情和心理脱离对追随者创造力的影响机理,同时探究内隐追随对两条路径的调节效应。结果表明：创业型领导对创造力有显著正向预测作用,工作激情与心理脱离在创业型领导和创造力之间起中介作用。内隐追随在创业型领导与工作激情的情境路径中,以及在创业型领导与心理脱离非工作情境路径中均起正向调节作用,同时,内隐追随也调节工作激情和心理脱离的中介效应。研究结果揭示了不同情境传导机制下,创业型领导对追随者创造力正向作用的一致性,也丰富了创业型领导个体层面后果变量研究。     

大型钢模壳的开发与施工技术

中国建筑文化中心展厅及以上的楼层 ,设计采用了适合公共建筑的无粘结预应力双向密肋板结构体系 ,取得了很好的综合效益。施工在选用支模方案时 ,开发了大型钢模壳 ,代替了现常用的塑料模壳、玻璃钢模壳 ,不仅为本工程降低了投资、提高了外观质量 ,且为今后推广这类结构时 ,提供了实践经验     

我国创业板上市公司治理问题研究

由于我国证券市场创业板上市公司股权结构具有控股股东持股比例相对较低的特点,这将产生不同于主板上市公司的剥夺型公司治理问题。要解决这一问题,就必需完善保护中小股东的有关法规,加强执法力度,建立声誉约束机制,并加大对失信行为的处罚力度。     

重大公共危机中科研协同团队识别研究——以诊断试剂为例

遴选合适的科研机构以整合成科研协同力量对于应对重大公共危机,尤其是对于防治和遏制新型冠状病毒肺炎等重大紧急疫情至关重要。首先,构建科研力量协同整合潜在对象识别理论模型,并在此基础上构建识别方法。以突发重大公共危机中的诊断试剂科研攻关为研究对象,以诊断试剂领域科研力量协同整合作为案例进行实证研究。最终识别出7个协同合作群组及29个关键核心机构,而且可将其整合为针对不同科研攻关需求的科研力量。结果还表明,在整合诊断试剂领域科研力量时,高校是与其它机构衔接的主要核心纽带,来自国家层面的科研院所及军队系统机构可以提供有力支持,而高新技术企业也是不可忽视的重要力量。     

科研项目评审与授项中委托代理问题分析

以科研项目评审与授项为研究对象,揭示了委托代理关系下的不确定性决策过程,通过改进传统委托代理情形下的不确定性决策模型,分析了委托人与代理人的方案选择过程。研究表明,在信息不对称和奖惩系数不合理的情况下,代理人和委托人的决策可能导致项目评审的不公平性,使得科研项目资金资助效率降低。最后,从信息集和奖惩机制方面提出了解决这一问题的对策。