Purpose As high-tech industries are the main responsible for research and development (R&D), the purpose of this paper is to investigate some of the possible determinants of R&D investment in this type of industry. Design/methodology/approach The analysis is based on a sample of European high-tech industries represented both by countries of civil law origin and common law origin. The authors used data from 155 high-tech firms in the period between 2011 and 2016. The sample was collected from Amadeus database. The panel data methodology was used to test the dependence of R&D expenses ratio according to different variables. Specifically, the authors have used the generalized method of moments (GMM) estimation method. Findings The results point out that there are differences in the explanation of the R&D ratio depending on whether the authors are dealing with countries of civil legal origin or common legal origin. The evidence also suggests that the intangible assets, contrary to the expect result, have a negative influence on R&D. Probably in this recovery time, as de global financial crisis and the sovereign debt crisis for Eurozone countries, the high-tech firms are using their intangible assets to create value and not for more investments in R&D. Companies are not renewing their asset stocks. Originality/value As high-tech companies are traditionally rich in R&D, this research can contribute with additional pieces to the knowledge of the factors that contribute to this. Thereby, this study may be interesting for managers, investors and civil society. This study adds value as it is unique in addressing this topic on this new dimension, with respect to the sample and indicators presented.
The process of implanting liberalism in Portugal represents, in a way, an attempt to consolidate multiple realities, regional and local, in something more homogeneous. From a polyhedral reality, marked, to a greater or lesser degree, by local autonomies and by regional particularisms, the liberal State tries to move towards a political and administrative organization that intends to be rational and monolithic, derived from a political center that defines lines, rights and common duties. Municipalities and regions would integrate into an abstract national whole, like pieces of a puzzle, and individuals, previously organized in multiple ways (in orders, corporations, family networks), would become citizens, in theory equal before the law. But this idea of homogenization is, to a large extent, apparent: the local resistance to the center, evident in the Portuguese example at various times in the first half of the 19th century, and the various proposals for alternative political models, based on the virtuous examples of the local autonomies of the ancient world and medievality, which never really leave the field of political debate, show precisely that the attempt at rational uniformity carried out by the liberals is not as linear as it might at first appear. How are the new spatial and administrative realities related to the experience of res publica by citizens? What is the relevance of the local and regional dimension in this process? And how do these reflections intersect with the question of citizenship itself and how it was conceived in the concrete context of the first half of the Portuguese 19th century?
Neste trabalho objetiva-se uma abordagem sucinta sobre a aduana e o policiamento de fronteira Norte-Americano, em comparação com as atividades de controle, vigilância e repressão aduaneira no Brasil. Lançada a premissa, necessário se faz um breve escorço histórico da Aduana Norte-Americana, como forma de clarificar sua evolução e principais marcos que lhe alteraram sua forma de agir, tornando-a mais eficiente e consolidada. Contudo, a história reservava àquele país graves fatos que viriam a ser a pedra de toque da maior reforma político-administrativa em termos de segurança interna havida em todos os tempos, causadora de profundas mudanças no controle e policiamento de fronteira: os atentados de 11 de setembro de 2001. Considerada a magnitude do influxo, que externou brutalmente as fragilidades de todo um sistema, entendemos a necessidade da movimentação jurídica, política e administrativa que sobreveio, passando-se ao estudo da novel estrutura dele proveniente, qual seja, a criação do Departamento de Segurança Interna (Department of Homeland Security), e de suas principais forças policiais, o U.S. Border Patrol, e o U.S. Immigration and Customs Enforcement, que, juntos, têm suas competências analisadas em breve cotejo com a mesma sorte de atribuições exercidas no Brasil pela Receita Federal. Nesta senda, dedica-se capítulo específico para a explanação acerca das bases constitucionais dos órgãos de controle de fronteira Norte-Americano, passando pelo tratamento que as principais leis federais dispensam ao tema, de modo a apresentar a base comparativa de nossas normas constitucionais acerca do mesmo tema no penúltimo capítulo, dedicando-se, ao fim, considerações acerca da divisão de tratamento existente na Receita Federal entre suas duas principais competências: a arrecadação de tributos internos e o controle aduaneiro. Por fim, à guisa de conclusão, apresenta-se o ponto de vista do autor acerca das oportunidades de melhorias que decorrem da comparação entre a estrutura administrativa e normativa Norte-Americana quanto ao controle e policiamento de fronteira em cotejo com o arcabouço normativo nacional, sopesando as possíveis consequências deste enquadramento do ponto de vista legal, finalizando-se com a crítica ao arcabouço normativo disponível, de maneira a aprofundar o estudo dos pontos que prejudicam ou tornam inseguro o exercício das atividades de vigilância e repressão em âmbito da Receita Federal do Brasil.
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