In this paper we relate university licensing revenues to both university research expenditures and characteristics of the university and the university technology transfer office. We apply the Hausman-Taylor estimator for panel data with time-invariant explanatory variables and the...

Nanotechnology has applications across most economic sectors and allows the development of new enabling science with broad commercial potential. Cellulose and lignocellulose have great potential as nanomaterials because they are abundant, renewable, have a nanofibrillar structure, can be made...

This study addresses the discretionary capitalization of R&D costs in Australia and Canada. We demonstrate, for both samples, that the discretionary capitalization of development costs (hereafter capitalized D) by the manager results in balance sheet and income numbers that are more highly...

The management of intellectual property (IP) within Australian government research and development agencies has changed dramatically over recent years. Increasing expectations have been placed on utilising public sector IP to both underpin economic development and augment taxes by generating new...

The impact of global patent regulation in the form of the WTO’s TRIPS Agreement has far reaching effects for the research based pharmaceutical industry and global public health This paper explores the role of accounting in reinforcing the primacy of capital interests over global public...

Innovations have acquired a key-role in the growth and competition strategies of firms today. They are regarded as an essential tool to stimulate growth and enable firms to master the competition brought about by the forces of globalization. In developed countries they are thought to provide a...

Technological advancements, especially in Information and Communication Technologies (ICT) have enhanced greatly the competition spurred by the globalization of the world economies. Even small and medium-sized enterprises (SMEs) are no more immune to the challenges that the globalization brings...

Oshkosh Scholar, Volume 2, 2007, p. 19-27.

This work addresses the problem of how an R&D section should decide on a strategy to guide its work when there is no strategic direction supplied from above by the company. The work includes a participant observer case study carried out over five years in a single R&D section, an analysis of...