CCH's Practical Guide to Research and Development Tax Incentives--Federal, State, and Foreign by Michael Rashkin, J.D., LL.M., provides something that has been missing in professional tax literature--authoritative, comprehensive coverage of this complex and evolving topic. This newly expanded resource is practical, easy to follow, easy to understand, and is particularly effective at clarifying and demystifying this complex subject. It provides well-written, detailed guidance on claiming the federal credit for increasing research activities and the deduction for R & D expenditures. In doing so, it explains the elements of qualified research, exclusions, computational rules, and basic research payment credits. Historically, the IRS has been vigilant in denying R & D credits. This resource explains how to satisfy the IRS's requirements, document the credit, and defend against IRS challenges. It also examines research incentives offered by individual states and describes the R & D incentives available in the major economies of the world, offering helpful charts that show the key differences among the various countries.

The Asian Development Bank (ADB) has been continuously undertaking measures to enhance the effectiveness of its operations. To improve projects both at the preparation and implementation stages, ADB issued the Guidelines for Economic Analysis of Projects in 1997 as a means to enhancing project quality at entry. The conduct of proper economic analysis helps ensure the efficient use of development funds and public resources and thereby increase aid effectiveness. This practical guide is a supplement to the Guidelines for the Economic Analysis of Projects. It provides an overview of recent methodological developments in cost-benefit analysis as well as suggested improvements in the economic analysis of projects in selected sectors through case studies. These case studies illustrate the application of suggested methodologies, taking into account sector-specific needs, as well as difficulties faced by practitioners in terms of data and time constraints during project processing. It also aims to contribute to ADB’s capacity building initiatives as this will be the main reference material for conduct of economic analysis.

University start-ups are unique in the world of business and entrepreneurship, translating research conducted at and owned by universities into market-ready products--a complex process that requires a combination of scientific, technical, legal, business, and financial skills to be successful. Start-ups have the potential to generate revenue for universities, enhance faculty recruitment and retention, create jobs, and create investment opportunities for venture capitalists and entrepreneurs. Research to Revenue presents the first-ever comprehensive guide to understanding, starting, and managing university startups. By systematically describing the process of translating academic research into commercial enterprises, Don Rose and Cam Patterson give a thorough, process-oriented, and practical set of guidelines that cover not only best practices but also common--and avoidable--mistakes. They detail the key factors and components that contribute to a successful start-up, explain what makes university start-ups unique, delineate the steps of building and managing them, and describe how to foster and maintain start-ups at a university. Written for faculty and staff working on campus, tech-transfer officers, university administrators, and venture capitalists unfamiliar with university structures, Research to Revenue ensures that any reader unfamiliar with technology commercialization and entrepreneurship will understand the fundamentals of the process, including intellectual property rights, fund-raising, and business models. This work is an invaluable resource for the successful formation and well-managed operation of university start-ups.

The internationally recognised methodology for collecting and using R&D statistics, the OECD's Frascati Manual is an essential tool for statisticians and science and innovation policy makers worldwide. It includes definitions of basic concepts, data collection guidelines, and classifications ...

Real R&D options are among the earliest modelled real options, with now ten primary practical uses: general R&D planning, planning R&D in stages, evaluating test information, new product development timing, operations, abandonment, risk sharing, market funding, industry strategy and regulation. This book was partly motivated by requests to identify and develop real option models for R&D in telecommunications, petroleum technology and biotechnology. Nine new models cover information and implementation costs, analytical solutions for mean reverting, or fat tailed revenues, endogenous learning and exogenous and experiential shocks, American sequential options, and innovator advantages. Four new applications include forward start development options, exploration options, innovation with information costs, and innovator's real values with changing market share. R&D directors and researchers will find several uses for these models: - general R&D planning - evaluating test information - new product development timing - risk sharing - industry strategy and regulation - A practical guide to how organizations can use Real Option techniques to effectively value research and development by companies - Provides a rigorous theoretical underpinning of the use of Real Option techniques - Real Options applications are orientated around the economies of North America, Europe and Asia, for an international perspective

"This book provides a wise and engaging how-to guide that meets the central challenge of policy analysis: combining scientific evidence and social goals to craft practical, real-world solutions." —Thomas S. Dee, Barnett Family Professor of Education, Stanford University Drawing on more than 40 years of experience with policy analysis, best-selling authors Eugene Bardach and Eric M. Patashnik use real-world examples to teach students how to be effective, accurate, and persuasive policy analysts. The Sixth Edition of A Practical Guide for Policy Analysis presents dozens of concrete tips, new case studies, and step-by-step strategies for the budding analyst as well as the seasoned professional.

This book is the most practical clinical guide on Acceptance and Commit ment Therapy (ACT said as one word, not as initials) yet available. It is designed to show how the ACT model and techniques apply to various disorders, settings, and delivery options. The authors of these chapters are experts in applying ACT in these various areas, and it is intriguing how the same core principles of ACT are given a nip here and a tuck there to fit it to so many issues. The purpose of this book, in part, is to emboldened researchers and clinicians to begin to apply ACT wherever it seems to fit. The chapters in the book demonstrate that ACT may be a useful treat ment approach for a very wide range of clinical problems. Already there are controlled data in many of these areas, and soon that database will be much larger. The theory underlying ACT (Relational Frame Theory or "RFT"-and yes, here you say the initials) makes a powerful claim: psy chopathology is, to a significant degree, built into human language. Fur ther, it suggests ways to diminish destructive language-based functions and ways of augmenting helpful ones. To the extent that this model is cor rect, ACT should apply to a very wide variety of behavioral issues because of the centrality of language and cognition in human functioning.