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The valuation of intangible assets
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ISBN: 0850586119 Year: 1992 Publisher: New York (N.Y.): Economist intelligence unit

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Book
Justifying intellectual property
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ISBN: 9780674049482 Year: 2011 Publisher: Cambridge ; Massachusetts : Harvard University Press,

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Handbook on Deriving Capital Measures of Intellectual Property Products
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ISBN: 1282500252 9786612500251 9264079203 926407290X Year: 2009 Publisher: Paris : OECD Publishing,

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The latest System of National Accounts (the 2008 SNA) explicitly recognises, for the first time, that expenditures on research and experimental development (R&D) should be recorded as capital formation. This is a natural extension to the 1993 SNA, which recommends recording many acquisitions of software and databases, mineral exploration, and entertainment, artistic and literary originals as capital formation, too. These products have a common characteristic, namely that their value reflects the underlying intellectual property they embody, which is why they are referred to collectively in this publication as intellectual property products (IPPs). But they also share another important characteristic: their measurement is not straightforward, and in the absence of clear guidance it is highly likely that estimates will not be comparable between countries. This Handbook is designed to provide that guidance by considering IPPs collectively, based on their common characteristics, by type, based on any specificities, such as data availability, and by detailed transaction - for example the valuation of IPPs that have been produced for internal use by their developers, the valuation of unsuccessful IPPs, and the production of IPPs produced and made freely available by government.

Intangible management : tools for solving the accounting and management crisis
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ISBN: 1281795593 9786611795597 0080508863 0126633517 9780126633511 9780080508863 Year: 2002 Publisher: Amsterdam ; Boston : Academic Press,

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For the recorded history of management, the world has managed value creation according to what can be seen, touched and proven. In today's knowledge-based economy, value creation is derived primarily from how well firms manage intangibles (knowledge, service, expectations, response time, innovation, change management, etc). The large capital outlays that signified the manufacturing economy are no longer required. In fact, such 'tangibles' now explain less than 20% of the value of most publicly listed firms. For example, Time Warner has only 6.49% of its value attributable to tangibles. As such


Book
Handbuch des Persönlichkeitsrechts
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ISBN: 9783406570490 Year: 2008 Publisher: München Beck


Book
New frontiers in the philosophy of intellectual property
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ISBN: 1139539884 1107228239 1283521946 113952707X 9786613834393 1139525875 1139531735 0511920830 1139530542 1139528262 9781139525879 9780511920837 9781283521949 9781139530545 9781139528269 9781107009318 1107009316 9781139530545 9781107416895 1107416892 Year: 2012 Volume: 18 Publisher: Cambridge : Cambridge University Press,

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Are intellectual property rights a threat to autonomy, global justice, indigenous rights, access to lifesaving knowledge and medicines? The essays in this volume examine the justification of patents, copyrights and trademarks in light of the political and moral controversy over TRIPS (the Agreement on Trade-Related Aspects of Intellectual Property Rights). Written by a distinguished international group of experts, this book draws on the latest philosophical work on autonomy, equality, property ownership and human rights in order to explore the moral, political and economic implications of property rights in ideas. Written with an interdisciplinary audience in mind, these essays introduce readers to the latest debates in the philosophy of intellectual property, whether their interests are in the restrictions that copyright places on the reproduction of music and printed words or in the morality and legality of patenting human genes, essential medicines or traditional knowledge.


Periodical
Journal of intellectual property law & practice.
ISSN: 17471532 17471540 Year: 2005 Publisher: Oxford, England : Oxford University Press,

Intangible finance standards : advances in fundamental analysis & technical analysis
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ISBN: 0126635536 9786611008383 1281008389 0080478549 1423722701 9781423722700 9780126635539 9780080478548 9781281008381 6611008381 Year: 2005 Publisher: Boston : Elsevier Academic Press,

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This book asserts that intangibles create financial transactions, not vice versa. It offers distinct, reproducible methods of valuing intangibles in intangible forms, with associated and meaningful financial values. It also presents new management frameworks in which all forms of intangibles can be classified, measured, managed, and reported.*A practical, hands-on guide to a new approach to valuing intangibles*Progresses from simple to complex, using case studies that begin with short simple cases and progress to comprehensive real-life case studies*Highlights the distinction


Book
Justifying intellectual property
Author:
ISBN: 0674049489 0674061128 9780674061125 9780674049482 0674266080 Year: 2011 Publisher: Cambridge, Mass. Harvard University Press

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Why should a property interest exist in an intangible item? In recent years, arguments over intellectual property have often divided proponents-who emphasize the importance of providing incentives for producers of creative works- from skeptics who emphasize the need for free and open access to knowledge.In a wide-ranging and ambitious analysis, Robert P. Merges establishes a sophisticated rationale for the most vital form of modern property: IP rights. His insightful new book answers the many critics who contend that these rights are inefficient, unfair, and theoretically incoherent. But Merges' vigorous defense of IP is also a call for appropriate legal constraints and boundaries: IP rights are real, but they come with real limits.Drawing on Kant, Locke, and Rawls as well as contemporary scholars, Merges crafts an original theory to explain why IP rights make sense as a reward for effort and as a way to encourage individuals to strive. He also provides a novel explanation of why awarding IP rights to creative people is fair for everyone else in society, by contributing to a just distribution of resources. Merges argues convincingly that IP rights are based on a solid ethical foundation, and-when subject to fair limits-these rights are an indispensable part of a well-functioning society.

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