scholarly journals Liquid Argon Time Projection Chamber research and development in the United States

2014 ◽  
Vol 9 (05) ◽  
pp. T05005-T05005 ◽  
Author(s):  
B Baller ◽  
C Bromberg ◽  
N Buchanan ◽  
F Cavanna ◽  
H Chen ◽  
...  
2015 ◽  
Vol 10 (07) ◽  
pp. T07006-T07006 ◽  
Author(s):  
R. Acciarri ◽  
M. Adamowski ◽  
D. Artrip ◽  
B. Baller ◽  
C. Bromberg ◽  
...  

2010 ◽  
Author(s):  
B. Mack Kennedy ◽  
Karsten Pruess ◽  
Marcelo J. Lippmann ◽  
Ernest L. Majer ◽  
Peter E. Rose ◽  
...  

1992 ◽  
Vol 19 (1) ◽  
pp. 51-78 ◽  
Author(s):  
Paul E. Nix ◽  
David E. Nix

This study reviews the literature and the practice of accounting for research and development (R&D) costs from the first reference in 1917 to the current treatment. The conceptual treatment of R&D is compared to current financial accounting rules and explanation of the evolution of the current rules is presented. The economic and social consequences of the current rules which require R&D costs to be expressed are examined. The paper explores possible alternative treatment of R&D costs. As a contrast to U.S. practice, the accounting treatment of R&D costs in other countries is discussed. Given the findings of this paper, a strong case can be made for changing the way that R&D costs are accounted for in the United States.


1993 ◽  
Vol 9 (2) ◽  
pp. 167-173 ◽  
Author(s):  
Michael R. Pollard

AbstractFueled by high returns on its investments, the pharmaceutical industry in the United States has flourished for the past 50 years. The regulatory strategy of demanding stringent testing then allowing market-based pricing has allowed private companies to fund ambitious research and development activities with the assurance that these investments will be recovered. However, aggressive managed-care cost-containment strategies threaten the companies' ability to recoup research and development expenses and may affect their willingness to invest in future innovative research.


Author(s):  
Peter J. Doe ◽  
Richard C. Allen ◽  
Steven D. Biller ◽  
Gerhard Bühler ◽  
Wayne A. Johnson ◽  
...  

Sign in / Sign up

Export Citation Format

Share Document