無形資產(chǎn)管理、計量和呈報外文翻譯-wenkub
2023-05-19 00:56:50 本頁面
【正文】 based –but governmentfinanced — Ramp。D investment are quite high — as much as—2035 percent annually – with the estimates varying widely across industries and over time. The contribution of basic research (work aimed at developing new science and technology) to corporate productivity and growth is substantially larger than the contribution of other types of Ramp。D expenditures –in the current and previous periods to allow for the delayed effect of Ramp。11 本科畢業(yè) 論文 （ 設(shè)計 ） 外 文 翻 譯 外文題 目 Intangibles: Management, Measurement, and Reporting 外文出處 The Brookings Institution 外文 作者 Baruch Lev 原文 ： Intangibles: Management, Measurement, and Reporting Ramp。D on business performance –and by controlling for the effect of other investments (physical assets ) on business performance. This statistical approach to empirically address issues concerning intangibles and their private and social impact was frequently used by economists and researchers in related areas. The empirical worked started with extensive historical case studies and proceeded to large sample (crosssectional) analyses of Ramp。D ,such as product development and process Ramp。D (granted primarily to government contractors).The fact that most contracts with the government are based on costplus terms may partially explain this findings. This result should not detract from the significant contribution to the industrial and technological infrastructure of publicly funded research conducted by government agencies and in federal laboratories (such as the contribution by the National Institutes of Health to pharmaceutical and biotech panies) as well as the substantial contribution of university research to technology. It should be noted that much of the research summarized above was based on survey data and industry aggregates, due to severe limitations in corporate published data. In fact, most of the examined variables and attributes—such as basic versus applied research and pany versus governmentsponsored Ramp。D and the realization of benefits (such as sales) is often 13 long (particularly for basic research) and generally unknown, increasing the uncertainty about the estimated Ramp。 hence Ramp。D initiatives, particularly of firms operating in hightechnology sectors and using cutting edge technology. When information is available, investors distinguish among different stages of the Ramp。D dollar spent by large firms more highly than that spent by small firms, probably a reflection of economies of scale in Ramp。D across industries, firm sizes, and stages of Ramp。D contribution and value creation: there is productive Ramp。D contribution, researchers experimented with patents, which can be considered an intermediate output measure of Ramp。D project id patented. Yet patent research provides interesting insights. The Findings of Patent Research Various attributes of patents, such as the number of patents registered by a pany (patent counts), patent renewal and fee data, and citations of and to patents were examined by researchers. Both patent counts and the number of innovations emerging from a pany’s Ramp。D) and outputs (market values) of the innovation process and, therefore, are meaningful intermediate value measures. It is clear, however, that patent and innovations are noisy measures of Ramp。 Hilary Shane finds that patent counts weighted by citations (the firm’s number of registered patents divided by the number of citations by others to these patents) contribute to the explanation of differences in Tobin’s q measures (market value over replacement cost of as
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