In this experimental study of tax evasion and its determinants participants earn their income in a complex stochastic intertemporal environment including the possibility to invest into a risky asset. The earned income has to be declared in four tax returns which are randomly verified. If tax...

Definition zentraler Begriffe -- Theorien und Konzepte -- Bezugsrahmen für die empirische Untersuchung -- Durchführung der empirischen Untersuchung -- Ergebnisse der empirischen Untersuchung -- Schlussbetrachtung.

During recent years the management of Intellectual Property (IP) underwent major changes. IP management systems became increasingly complex nowadays actively handling an integrated mix of intellectual assets rather than just administrating patents or trademarks as single, independently treated...

In this paper, we are going to report on the results of an exploratory piece of research about the typical front-end-related activities in 28 innovation projects carried out by 14 German and 13 Japanese companies to reduce project uncertainty. In all cases we observed a range of activities to...

In the emergence of a pro-patent and intellectual capital era the management of Intellectual Property (IP) is currently undergoing major changes. IP management systems are becoming increasingly complex and strategic in handling an integrated portfolio of IPRs and intellectual assets rather than...

In this paper, we report the complete and unabridged results of an exploratory study of typical front-end activities in 28 innovation projects in German and Japanese companies. We further reveal differences in the practice of innovation management in both countries. Based on these, we develop...