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Private companies --- Limited partnership

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In a knowledge-based economy, business performance and overall levels of economic growth are increasingly dependent on the development and exploitation of intellectual assets. A number of OECD countries offer tax incentives to encourage and reward business expenditures on intellectual assets. This working paper examines the tax treatment of corporate expenditures on selected intellectual assets and develops an indicator of the relative generosity of tax systems in OECD countries to such investments. Five types of intellectual assets are considered: research and development (R&D), patents, workforce training, software and organisational change. The paper shows that although tax incentives have, to date, mainly favoured R&D expenditures, they are gradually embracing other types of intellectual assets, especially in those countries that provide more generous tax treatment of R&D. Nineteen OECD countries had specific R&D tax incentives in place in 2005, up from only 12 in 1996, and 6 offered tax incentives for corporate training.

Science and Technology

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ETH Ethnobotany & Economic botany --- Palmae --- Phoenix dactylifera --- economic botany --- history of agriculture

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This book provides a holistic and pragmatic approach to performance management throughout the business value chain, and demonstrates the optimal design and use of performance management in order to achieve competitive advantage. A wealth of best practices, case studies and real-world examples are used to reveal the diversity of performance measurement methods, methodologies and principles in practice. Readers will gain comprehensive insights into the status quo of performance management, including primary functions such as supply, operations and sales, and secondary functions like finance, human resources, and information systems. Focusing on ‘best-in-class’ performance excellence, the book offers the ideal guide for any organization pursuing competitive advantages across all corporate functions and focusing on value-adding activities.

Performance standards. --- Leadership. --- Production management. --- Personnel management. --- Business Strategy/Leadership. --- Operations Management. --- Human Resource Management. --- Corporations --- Employment management --- Human resource management --- Human resources management --- Manpower utilization --- Personnel administration --- Management --- Public administration --- Employees --- Employment practices liability insurance --- Supervision of employees --- Manufacturing management --- Industrial management --- Ability --- Command of troops --- Followership --- Personnel management

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