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Drawing on the literature pertaining to the role universities play in promoting technology transfer, this paper develops an insightful conceptualization of spin-off processes, and applies it to a current regional case study. The suggested typology of university spin-off/start-up firms is based on several variables, including the type of university sponsorship, university involvement in firm formation, the character of knowledge applied, and co-localization of the founders. The empirical case study is used to demonstrate the usefulness of this approach in analyzing spin-off firms, and their dynamics. The study is based on interviews conducted with university spin-offs/start-ups in the information technology (IT) sector located in the Kitchener and Guelph metropolitan areas. This region, which is home to the University of Waterloo – one of Canada’s premier science and technology universities – has experienced an impetus of spin-off processes originating from university research dating back to the 1970s.The results of our analysis expose several trends: Sponsored spin-offs are largely the result of particular university research projects, and apply specific knowledge inputs in the development of their initial core technology. Unsponsored spin-offs, which find their foundation in decentralized idea development outside of the university setting, almost entirely rely on generic broad knowledge bases for the development of innovative products and services, which have enabled the firm-formation process. Overall, it is surprising that even firms that have received some form of university support described the role the University of Waterloo had in their start-up process as marginal. The dynamic research approach applied in this study, which outlines the university’s changing role over time and the regional dynamics associated with spin-off firms, further demonstrates the potential of our typology. As such, our typology of university-related start-up/spin-off firms is designed to support studies concerned with the wider impact of universities on technology transfer and regional development. 相似文献
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Michael Kogler 《Journal of Public Economic Theory》2023,25(5):1043-1068
After the global financial crisis, the use of taxes to enhance financial stability received new attention. This paper analyzes the corrective role of taxes in banking and compares two instruments, namely, an allowance for corporate equity (ACE), which mitigates the debt bias in corporate taxation, and a Pigovian tax on bank debt (bank levy). We emphasize financial stability gains driven by lower bank asset risk and develop a principal-agent model, in which risk taking depends on the bank's capital structure and, by extension, on the tax treatment of debt and equity. We find that (i) the ACE unambiguously reduces risk taking, (ii) bank levies reduce risk taking if they are independent of bank performance but may be counterproductive otherwise, and (iii) taxes are especially effective if regulatory capital requirements are constrained to low levels. 相似文献
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Kim Keungoui Nonnis Alberto Özaygen Altay Kogler Dieter F. 《The International Entrepreneurship and Management Journal》2023,19(1):97-120
International Entrepreneurship and Management Journal - Due to the increasing awareness on environmental issues, the necessity to implement more sustainable technologies is becoming a central theme... 相似文献
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