R&D: understanding corporate behavior

Article Abstract:

A survey on R&D in the UK affirms a House of Lords recommendation that the government should do more to support R&D, especially in small firms. Infusions of government R&D funds act as seed money, with recipients tending to spend more and generate greater R&D results. Several Accounting Exposure Drafts have mandated disclosure of corporate R&D expenditures and write offs, part of the government's program to track and encourage R&D. UK industry spending on R&D was 5,145.8 million pounds sterling in 1985, but a 1987 House of Lords study asserted that the state of science and technology had not improved in the UK in the previous five years. Correlations between R&D and size and ownership of companies is also discussed.

Analysis, Laws, regulations and rules, Industrial research, Accounting, Organizational behavior, Great Britain

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Scottish commercial property outlook brightens

Article Abstract:

The UK real estate market typically is viewed as homogenous, and the Scottish commercial property market has been troubled due to the economic downturn in the property markets in southeast England. Although the Scotland market is relatively healthy, it typically is affected by what happens in the dominant London market, and after the downturn in the London market, the Edinburgh and Glasgow markets worsened in 1990. The downturn is the result of high interest rates and declining interest in the property market by institutions. However, the Edinburgh and Glasgow markets are relatively stable and remain a venue for cautious investment.

Real estate, Scotland, Office buildings, Real property, Edinburgh, Scotland, Glasgow, Scotland

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