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We propose a novel mechanism through which established firms contribute to the startup ecosystem: the allocation of R&D tax credits to startups via the M&A channel. We show that when established firms become eligible for R&D tax credits, they increase their R&D and M&A activity. In particular, they acquire more venture capital (VC)-backed startups, but not non-VC-backed firms. Moreover, the impact of R&D tax credits on firms' R&D is increasing with their acquisition of VC-backed startups. The results suggest that established firms respond to R&D tax credits by acquiring startups rather than solely focusing on increasing their R&D intensity in-house. We also highlight evidence that startups do not appear to benefit from R&D tax credits directly, perhaps because they typically lack the taxable income necessary to directly benefit from the tax credits. In this context, established firms can play an intermediary role by acquiring startups and reallocating R&D tax credits, effectively relaxing the financial constraints faced by startups.

As we understand them, dispositions are relatively uncontroversial 'predicatory' properties had by objects disposed in certain ways. By contrast, powers are hypothetical 'ontic' properties posited in order to explain dispositional behaviour. Chapter 1 outlines this distinction in more detail. Chapter 2 offers a summary of the issues surrounding analysis of dispositions and various strategies in contemporary literature to address them, including one of our own. Chapter 3 describes some of the important questions facing the metaphysics of powers including why they're worth positing, and how they might metaphysically explain laws of nature and modality. This title is also available as Open Access on Cambridge Core.

Cover -- Contents -- List of Figures -- List of Tables -- General Editors' Preface Bruce Maxwell and Lauren Bialystok -- Introduction Álvaro Choi -- 1 Mapping the Field: The Golden Age of a Young Discipline Álvaro Choi -- 2 Purposes of Education: The Iterative 5D Model for Sustainable Improvement of Educational Quality Chris van Klaveren and Ilja Cornelisz -- 3 Curriculum: Exposure to Mathematics in Secondary Education and Its Economic Benefits-The Role of Mathematics Achievement, Attitudes, and Self-Beliefs Francesca Borgonovi and Alessandro Ferrara -- 4 Schools and Education Systems: How Costs and Production Technologies Influence the Structure of Provision Geraint Johnes -- 5 Learning and Human Development: Educational Achievement-Its Determinants and Long-Term Effects Silvia Granato, Enkelejda Havari, and Sylke V. Schnepf -- 6 Teaching and Teacher Education: What We Know, Who Enters, Stays in, and Thrives in the Classroom Seth Gershenson -- 7 Assessment and Evaluation: The Uses and Misuses of Test-Based Assessments Helen F. Ladd and Edward B. Fiske -- List of Contributors -- Index.

Intro -- LGBTQ+ People and Dementia A Good Practice Guide -- Cover -- Of related interest -- Title Page -- Copyright -- Contents -- Acknowledgments -- 1. Introduction -- 2. Good Practice in Dementia Care with LGBTQ+ people -- 3. Strategies for Good Practice in Dementia Care with LGBTQ+ people -- 4. Dealing With Challenges -- 5. Summing Up and Next Steps -- Glossary -- References -- Useful Contacts and Resources -- Index.