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Zonder onderwerpscode: economie

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"Biomedical research affects society in many ways. It has been shown to improve health, create jobs, add to our knowledge, and foster new collaborations. Despite the complexity of modern research, many of the metrics used to evaluate the impacts of research still focus on the traditional, often academic, part of the research pathway, covering areas such as the amount of grant funding received and the number of peer-reviewed publications. In response to increasing expectations of accountability and transparency, the Association of American Medical Colleges (AAMC), in collaboration with RAND Europe, undertook a project to help communicate the wider value of biomedical research. The initiative developed resources to support academic medical centers in evaluating the outcomes and impacts of their research using approaches relevant to various stakeholders, including patients, providers, administrators, and legislators. This report presents 100 ideas for metrics that can be used assess and communicate the value of biomedical research. The list is not comprehensive, and the metrics are not fully developed, but they should serve to stimulate and broaden thinking about how academic medical centers can communicate the value of their research to a broad range of stakeholders."--Publisher's description.

Biomedical Research --- Program Evaluation. --- Cost-Benefit Analysis. --- statistics & numerical data.

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The Productivity Institute Programme (PIP) was established in 2019 by the Economic and Social Research Council (ESRC) to address the UK's productivity challenges. ESRC commissioned RAND Europe and Frontier Economics to conduct an evaluation of the PIP to understand the extent to which it has fulfilled its objectives. This report represents the second phase of the evaluation, which is a formative evaluation focusing on initial process evaluation questions. The evaluation used a combination of document and data reviews, process mapping, key informant interviews and a workshop to cover six process evaluation questions, each with a high-level theme. The evaluation found that the PIP investments are coherent in their research agendas but need better coordination to ensure activities complement each other. The investments have put in place mechanisms to engage with stakeholder groups, but there is room for improvement in stakeholder management and coordination. The investments have adapted well to external shocks such as Covid-19, and there is clear use of monitoring and evaluation to drive improvement. However, there is an opportunity to strengthen the extent to which this feeds into learning at the investment level. The investments have a strong commitment to environmental, social and corporate governance, but there is an evidence gap for investment-level actions. Based on the formative evaluation activities, the report proposes several recommendations to ESRC, including regular meetings between the investments, better use of MEL processes to drive improvement and planning for the future of the programme beyond the current investments.

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This paper considers the impact of the tax treatment of U.S. military contractors. Prior to the early 1980s, taxpayers were permitted to use the completed contract method of accounting to defer taxation of profits earned on long term contracts. Legislation passed in 1982, 1986 and 1987 required that at least 70 percent of the profits earned on long-term contracts be taxed as accrued, thereby significantly reducing the tax benefits associated with long term contracting. Comparing contracts that were ineligible for the tax benefits associated with long term contracting with those that were eligible, it appears that between 1981 and 1989 the duration of U.S. Department of Defense contracts shortened by an average of between one and 3.5 months, or somewhere between 6 and 29 percent of average contract length. This pattern suggests that the tax benefits associated with long term contracts promoted artificial contract lengthening prior to passage of the 1986 Act. The evidence is consistent with a behavioral model in which the Department of Defense ignores the federal income tax consequences of its procurement actions, thereby indirectly rewarding contractors who are able to benefit from tax expenditures of various types.