83 resultados para Research and development tax credit

em Queensland University of Technology - ePrints Archive


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The changing R&D Tax Concession has been touted as the biggest reform to business innovation policy in over a decade. But, is it a changing tax for changing times? This paper addresses this question and further asks ‘what’s tax got to do with it?’. To answer this question, the paper argues that rather than substantive tax reform, the proposed measures simply alter the criteria and means by which companies become eligible for a Federal Government subsidy for qualifying R&D activity. It further argues that when considered as part of the broader innovation agenda, the R&D Tax Concession should be evaluated as a government spending program in the same way as any direct spending on innovation. When this is done, the tax regime is arguably only the administrative policy instrument by which the subsidy is delivered. However, it is proposed that this may not be best practice to distribute those funds fairly, efficiently, and without distortion, while at the same time maintaining adequate government control and accountability. Finally, in answering the question of ‘what’s tax got to do with it?’ the paper concludes that the answer is ‘very little’.

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Work environments have previously been studied to identify the strategies, structures and processes which increase the likelihood of creativity, innovation and collaboration for productive workplaces. A number of perspectives have emerged which identify social and cognitive factors known to contribute to or to restrict innovation and collaboration. Recently more attention has been given to designing physical environments to encourage processes relevant to innovation such as creativity (McCoy & Evans, 2002) knowledge sharing (Hemlin, Allwood & Martin, 2008) and collaboration (Bozeman & Corley, 2004). Some attention has been given specifically to research and development environments (Boutellier et al, 2008) but little integration of this research has occurred. In the context of the construction of new purpose-built premises which will bring together under one roof separate public sector agencies engaged in research and development in agriculture, natural resource systems and the environment, this paper examines the extant literature and develops initial propositions for research relevant to the transition, collaboration and performance of research and development in new organizational environments where traditional boundaries have been redrawn.

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Road crashes are now the most common cause of work-related injury, death and absence in a number of countries. Given the impact of workrelated driving crashes on social and economic aspects of business and the community, workrelated road safety and risk management has received increasing attention in recent years. However, limited academic research has progressed on improving safety within the work-related driving sector. The aim of this paper is to present a review of work-related driving safety research to date, and provide an intervention framework for the future development and implementation of workrelated driving safety intervention strategies.

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A team’s climate for innovation has been shown to be important for innovation in management and work teams. This article investigates the relationship of team climate with project team innovation and performance in research and development organizations. It is argued that the relationship between team climate and innovation will be stronger for research teams than development teams as research teams have greater scope for creating novel and innovative ideas. A sample of 193 scientists and technologists in 20 research teams and 18 development teams were measured on their team’s climate for innovation, team performance, and six indicators of innovation. Research and development teams showed similar ratings for team climate and for measures of innovation. However, the relationships between team climate and individual and team innovation were stronger for research teams than development teams. These findings are significant for fostering innovativeness and innovation in knowledge work teams.

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Research and innovation in the built environment is increasingly taking on an inter-disciplinary nature. The built environment industry and professional practice have long adopted multi and inter-disciplinary practices. The application of IT in Construction is moving beyond the automation and replication of discrete mono and multi-disciplinary tasks to replicate and model the improved inter-disciplinary processes of modern design and construction practice. A major long-term research project underway at the University of Salford seeks to develop IT modelling capability to support the design of buildings and facilities that are buildable, maintainable, operable, sustainable, accessible, and have properties of acoustic, thermal and business support performance that are of a high standard. Such an IT modelling tool has been the dream of the research community for a long time. Recent advances in technology are beginning to make such a modelling tool feasible.----- Some of the key problems with its further research and development, and with its ultimate implementation, will be the challenges of multiple research and built environment stakeholders sharing a common vision, language and sense of trust. This paper explores these challenges as a set of research issues that underpin the development of appropriate technology to support realisable advances in construction process improvements.

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Heart disease is attributed as the highest cause of death in the world. Although this could be alleviated by heart transplantation, there is a chronic shortage of donor hearts and so mechanical solutions are being considered. Currently, many Ventricular Assist Devices (VADs) are being developed worldwide in an effort to increase life expectancy and quality of life for end stage heart failure patients. Current pre-clinical testing methods for VADs involve laboratory testing using Mock Circulation Loops (MCLs), and in vivo testing in animal models. The research and development of highly accurate MCLs is vital to the continuous improvement of VAD performance. The first objective of this study was to develop and validate a mathematical model of a MCL. This model could then be used in the design and construction of a variable compliance chamber to improve the performance of an existing MCL as well as form the basis for a new miniaturised MCL. An extensive review of literature was carried out on MCLs and mathematical modelling of their function. A mathematical model of a MCL was then created in the MATLAB/SIMULINK environment. This model included variable features such as resistance, fluid inertia and volumes (resulting from the pipe lengths and diameters); compliance of Windkessel chambers, atria and ventricles; density of both fluid and compressed air applied to the system; gravitational effects on vertical columns of fluid; and accurately modelled actuators controlling the ventricle contraction. This model was then validated using the physical properties and pressure and flow traces produced from a previously developed MCL. A variable compliance chamber was designed to reproduce parameters determined by the mathematical model. The function of the variability was achieved by controlling the transmural pressure across a diaphragm to alter the compliance of the system. An initial prototype was tested in a previously developed MCL, and a variable level of arterial compliance was successfully produced; however, the complete range of compliance values required for accurate physiological representation was not able to be produced with this initial design. The mathematical model was then used to design a smaller physical mock circulation loop, with the tubing sizes adjusted to produce accurate pressure and flow traces whilst having an appropriate frequency response characteristic. The development of the mathematical model greatly assisted the general design of an in vitro cardiovascular device test rig, while the variable compliance chamber allowed simple and real-time manipulation of MCL compliance to allow accurate transition between a variety of physiological conditions. The newly developed MCL produced an accurate design of a mechanical representation of the human circulatory system for in vitro cardiovascular device testing and education purposes. The continued improvement of VAD test rigs is essential if VAD design is to improve, and hence improve quality of life and life expectancy for heart failure patients.

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This paper presents findings from an empirical study of key aspects of the teaching and research priorities, beliefs and behaviours of 72 professorial and associate professorial academics in Science, Information Technology and Engineering across four faculties in three Australian universities. The academics ranked 16 research activities and 16 matched learning and teaching (L&T) activities from three perspectives: job satisfaction, role model behaviour and perceptions of professional importance. The findings were unequivocally in favour of research in all three areas and remarkably consistent across the universities. The only L&T activity that was ranked consistently well was 'improving student satisfaction ratings for teaching', an area in which academics are increasingly held accountable. Respondents also indicated that their seniors encourage research efforts more than L&T efforts. Recommendations include that higher education rewards for quality L&T are maintained or improved and that recognition of L&T research domains is further strengthened.

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The changes to the R&D tax concession in 2011 were touted as the biggest reform to business innovation policy in over a decade. Three years later, as part of the 2014 Federal Budget, a reduction in the concession rates was announced. While the most recent of the pro-posed changes are designed to align with the reduction in company tax rate, the Australian Federal Government also indicated that the gain to revenue from the reduction in the incentive scheme will be redirected by the Government to repair the Budget and fund policy priori-ties. The consequence is that the R&D concessions, while designed to encourage innovation, are clearly linked with the tax system. As such, the first part of this article considers whether the R&D concession is a changing tax for changing times. Leading on from part one, this article also addresses a second question of ‘what’s tax got to do with it’? To answer this question, the article argues that, rather than ever being substantive tax reform, the constantly changing measures simply alter the criteria and means by which companies become eligible for a Federal Government subsidy for qualifying R&D activity, whatever that amount is. It further argues that when considered as part of the broader innovation agenda, all R&D tax concessions should be evaluated as a government spending program in the same way as any direct spending on innovation. When this is done, the tax regime is arguably merely the administrative policy instrument by which the subsidy is delivered. However, this may not be best practice to distribute those funds fairly, efficiently, and without distortion, while at the same time maintaining adequate government control and accountability. Finally, in answering the question of ‘what’s tax got to do with it?’ the article concludes that the answer is: very little.

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The career development literature published in 2008 is summarized and presented thematically: (a) professional issues, (b) career assessment, (c) career development, (d) career theory and concepts, (e) career interventions, (f) advances in technology, (g) employment, (h) international perspectives, and (i) research design and methodology. Traditional and emerging theories and practices are robust and vibrant.

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Since the 1960s, numerous studies on problem solving have revealed the complexity of the domain and the difficulty in translating research findings into practice. The literature suggests that the impact of problem solving research on the mathematics curriculum has been limited. Furthermore, our accumulation of knowledge on the teaching of problem solving is lagging. In this first discussion paper we initially present a sketch of 50 years of research on mathematical problem solving. We then consider some factors that have held back problem solving research over the past decades and offer some directions for how we might advance the field. We stress the urgent need to take into account the nature of problem solving in various arenas of today’s world and to accordingly modernize our perspectives on the teaching and learning of problem solving and of mathematical content through problem solving. Substantive theory development is also long overdue—we show how new perspectives on the development of problem solving expertise can contribute to theory development in guiding the design of worthwhile learning activities. In particular, we explore a models and modeling perspective as an alternative to existing views on problem solving.

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This paper presents a critical review of past research in the work-related driving field in light vehicle fleets (e.g., vehicles < 4.5 tonnes) and an intervention framework that provides future direction for practitioners and researchers. Although work-related driving crashes have become the most common cause of death, injury, and absence from work in Australia and overseas, very limited research has progressed in establishing effective strategies to improve safety outcomes. In particular, the majority of past research has been data-driven, and therefore, limited attention has been given to theoretical development in establishing the behavioural mechanism underlying driving behaviour. As such, this paper argues that to move forward in the field of work-related driving safety, practitioners and researchers need to gain a better understanding of the individual and organisational factors influencing safety through adopting relevant theoretical frameworks, which in turn will inform the development of specifically targeted theory-driven interventions. This paper presents an intervention framework that is based on relevant theoretical frameworks and sound methodological design, incorporating interventions that can be directed at the appropriate level, individual and driving target group.

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Community development is increasingly using participatory processes that aim to be inclusive and empowering. However, researchers have found that such processes can have contradictory effects. Australian research has highlighted the significant leadership of rural women in sustainable community and economic development and in the adoption of new communication technologies such as the Internet. A focus on gender in participatory development may therefore lead to more effective programs and policies. This chapter outlines an interdisciplinary feminist framework for critically evaluating the participation and empowerment of rural women. This framework was found effective in evaluating an Australian project that aimed to enhance rural women’s access to communication technologies and to empower its participants. Its multiple theoretical and methodological approaches are outlined. The framework advocates an analysis of diversity and difference and the macro and micro contexts. Some principles and strategies for rural women’s inclusion, participation, empowerment, and for participatory feminist evaluation are outlined.