scholarly journals Lepton accelerators and radiation sources: R and D investment at BNL

1997 ◽  
Author(s):  
I. Ben-Zvi ◽  
R. Fernow ◽  
J. Gallardo ◽  
M. Hart ◽  
J. Hastings ◽  
...  
2001 ◽  
Vol 65 (3) ◽  
pp. 395-410 ◽  
Author(s):  
C. Watanabe ◽  
S.A. Reshmin ◽  
A.M. Taras'yev
Keyword(s):  
R And D ◽  

2017 ◽  
Vol 113 (7/8) ◽  
Author(s):  
Chiedza Tsvakirai

The evolving impact of plant breeders’ rights was investigated in a bid to provide a basis for understanding the complex relationship that exists between scientific, legislative and market matters that shape the peach and nectarine fresh fruit sector. The results show that there is complementarity among varietal legislation, deregularisation, international trade policies, market trends and research intensity. Plant varietal legislation is found to play a facilitative role in ensuring the growth in the sector which has evolved from merely facilitating access to better quality cultivars which were bred beyond South Africa’s borders, to the provision of good quality germplasm that aids in the breeding of locally bred varieties which better meet the production needs of local farmers. The results of the analysis show that strengthened varietal legislation has contributed significantly to cultivar development, reduced varietal concentration, increased resource (land) utilisation and increased export revenue generation and market penetration. The study warns of the negative effects that widening the scope of the Plant Breeders’ Rights Act would have on innovation and cultivar access by poor farmers. Because of the strong ties existing between innovation and R and D investment, the recommendation is for an increase in R and D investment in the local research institution.


2006 ◽  
Vol 133 ◽  
pp. 1173-1175
Author(s):  
C. A. Back ◽  
J. F. Seely ◽  
J. L. Weaver ◽  
U. Feldman ◽  
R. Tommasini ◽  
...  
Keyword(s):  

2014 ◽  
pp. 33-54 ◽  
Author(s):  
Riccardo Cimini ◽  
Alessandro Gaetano ◽  
Alessandra Pagani

In this paper, we investigate the relation between the different accounting treatments of R&D expenditures and the risk of the entity in order to identify under which treatment insiders are more likely to carry out earnings management. By analysing the R&D investment strategies of a sample of 137 listed Italian entities that complied with the requirements of IAS 38 during fiscal year 2009, following Lantz and Sahut (2005), we calculate several indexes that show the preferences of insiders to account R&D expenditures as costs or capital assets, and we study the relation of such preferences with the risk of the entity, which we measure with the unlevered beta. We hypothesize that the entities, which considered the R&D investments as costs, are the riskiest ones due to the higher probability that insiders carried out earnings management. Our results confirm such hypothesis. This paper could have implications for academics and standard setters that could learn that behind accounting discretion, insiders could opportunistically behave against outsiders.


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