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The primary aim of the research for this thesis was to establish the views of accountants in industry on how Research and Development (R&D) expenditure reported in accordance with SSAP 13 (Revised) might more fairly reflect managers' perceptions of therole, risks and benefits of R&D. Six case...
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inextricably connected with both business- and economics-driven dimensions of innovation. In fact, the phenomenon of a foreign …-owned R&D facility implies that a company innovation system must in some way integrate with a regional innovation system. A … enabling a comparison of these innovation environments. The second step was to examine the characteristics of the foreign …
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&D and innovation activities. The analysis contains two parts: A review of relevant theoretical and empirical literature and … analysis. The empirical part uses data from the Mannheim Innovationpanel on innovation activities of German firms. …
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