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Full-Text Articles in Social and Behavioral Sciences
Cross-Country Evidence On The Preliminary Effects Of Patent Box Regimes On Patent Activity And Ownership, Sebastien J. Bradley, Estelle Dauchy, Leslie Robinson
Cross-Country Evidence On The Preliminary Effects Of Patent Box Regimes On Patent Activity And Ownership, Sebastien J. Bradley, Estelle Dauchy, Leslie Robinson
Sebastien J Bradley
This paper evaluates the initial impacts of patent box regimes in light of their primary stated objectives: stimulating domestic innovation and retaining mobile patent income to limit base erosion. Despite their lack of nexus requirements, we find that patent box regimes yield a 3 percent increase in new patent applications for every percentage point reduction in the tax rate on patent income. We find no significant impact of these regimes on deterring outward cross-border attribution of patent ownership, or on attracting ownership of foreign inventions. Increased patenting activity hence appears focused on inventions involving co-located (domestic) patent owners and inventors.
Review: John S. Ahlquist And Margaret Levi, 'In The Interest Of Others: Organizations And Social Activism" (Princeton & Oxford: Princeton University Press, 2013), Rowan Cahill
Rowan Cahill
Review of the comparative study of trade union organizational behaviour by John S. Ahlquist and Margaret Levi, 'In the Interest of Others: Organizations and Social Activism" (Princeton & Oxford: Princeton University Press, 2013), which involves a target group of US and Australian trade unions.
Analyzing Business Model And Intellectual Capital Components, Anna Ujwary-Gil
Analyzing Business Model And Intellectual Capital Components, Anna Ujwary-Gil
Anna Ujwary-Gil
The article concerns two management concepts, namely: intellectual capital and business models of the company and is of a theoretical nature. The main assumption of the literary review conducted was to discuss these two constructs in the context of their common elements. Can a business model be analyzed in the context of intellectual capital elements? Or is it possible that intellectual capital components constitute those of a business model? This article attempts to provide an answer to these questions by taking advantage of the latest subject literature, one of key importance to this issue.
Contract Breach As A Trigger For Adjustment To The Psychological Contract During The First Year Of Employment, Stephanie C. Payne, Satoris S. Culbertson, Yvette P. Lopez, Wendy R. Boswell, Eric J. Barger
Contract Breach As A Trigger For Adjustment To The Psychological Contract During The First Year Of Employment, Stephanie C. Payne, Satoris S. Culbertson, Yvette P. Lopez, Wendy R. Boswell, Eric J. Barger
Yvette P. Lopez
No abstract provided.
Navigating Uncertainty: The Survival Strategies Of Religious Ngos In China, Jonathan Tam, Reza Hasmath
Navigating Uncertainty: The Survival Strategies Of Religious Ngos In China, Jonathan Tam, Reza Hasmath
Reza Hasmath