台灣在蘭花產業上扮演關鍵地位，近年來受到許多已開發國家消費者喜好，再加上蘭花高經濟價值特性，使得近年來許多國家業者紛紛投入生產，影響台灣業者原有的市場，更加上台灣蘭花業者以往對於智慧財產的不重視，許多優良品種缺乏專利或品種權保護，而紛紛遭受國外竊取流失，對於智慧財產權的管理及應用，也缺乏一套完整的方法論，來體現智慧財產的價值。本研究企圖以周延鵬老師所提出之「智慧資源規劃」方法論，並針對主要蘭花市場國家，包括美國、歐盟、日本、台灣，分別以產業結構（產業面）、各國植物品種保護制度（法規面）和業者實地訪談（市場面）所遭遇之現況及面臨之問題進行分析。針對三構面的分析結果，本研究提出「蘭花產業智慧資源規劃模型」，以蘭花產業結構、智慧財產群集與組合、企業營運機能作為整體模型之基礎，並以該基礎架構進行蘭花產業商業模式設計，以產業整合、品種權佈局、產品組合和智慧財產之交易與行銷進行設計，最後再以資訊網路平台將各段之資訊進行分析及流通，配合組織營運規劃，使公司能藉由本論文所提出之智慧資源規劃模型，加強於全球之競爭力。 / Taiwan acted as a crucial role in the worldwide orchid industry these years. Orchids become more popular in many countries and the high economic value attracts lots of the companies to involve in. The ignorance and depreciation of intellectual property in the past cause that many unprotected plant varieties were copied by foreign industries without licensing. Moreover, the lacks of IP management methodology make it difficult to embody the value of orchid intellectual property. This thesis aims to offer some possible solutions for the dilemma of Taiwan orchid industries in a way of “Intelligence Resources Planning (IPR),” proposed by Yen Pong Jou. The analysis will begin with the comparisons of some major countries of orchid industry, including the U.S., Europe, Japan and Taiwan, from their industrial structure, legal regulation concerning plant patent protections and interviews with industries. Following the situation and difficulties observed, this thesis proposes an ”Intelligence Resources Planning in Orchid Industry Model.” The model is design on the base of industrial structure, intellectual property combinations and business management mechanism, including integration of industry, IP strategy of plant variety in different countries, product combinations, and IP marketing and trades. This information will be circulated and analyzed through an internet platform. Through the information sharing, the model aims to enhance Taiwan orchid industry’s competitiveness in the global market.

交易標的物，可分為物、勞務、權利。在過去，智慧財產等權利的價值，往往透過物或勞務之交易才能間接地展現。如今在智慧財產日益重要之知識經濟中，以智慧財產直接作為交易標的物的商業模式，愈趨頻繁。此一直接智財交易之相關會計及租稅問題，值得進行體系化研究。本研究旨在分析直接智財交易可能產生的營利事業所得稅問題。本研究將直接智財交易分為權利買賣讓與（所有權移轉）、權利的融資擔保（價值權）及權利的使用收益(用益權)，針對各項爭點，分析問題形成的原因及可能造成的影響，並提出解決之道。 本研究分析後發現，目前稅法體系僅能掌握間接智財交易，因此未來修法時應將直接智財交易明文納入所得稅法體系之中。其次，智財交易多為跨國交易，但因與台灣訂有租稅協定的國家為數不多，為避免重複課稅，本研究建議對於來源地認定，應採取「經濟關聯」的認定標準。再者，針對著作權設質融資，由於著作權欠缺公示制度，本研究認為可能造成誤將讓與擔保當成買賣讓與而不公平地課徵所得稅，因此建議將讓與擔保分別處理。最後，對於智財作價入股之課稅時點，本研究認為，應依新創事業創立與為犒賞員工之目的分別處理，並依本研究所提出之指標個案認定。 / Objects of transactions can be tangible property, labor service, and rights. Intellectual property (IP) as right used to manifest its value most indirectly through transactions of tangible property and labor service. In a knowledge-based economy where IP becomes more important than ever before, business models based on direct transactions of IP have gained more popularity. As a result, a systematic research on accounting and taxation issues of IP transactions is urgent. This study aims to examine corporate income tax issues related to sales, collateral-based financing, and usufructs in direct IP transactions. After analyzing potential controversies and their causes and effects, the study proposes some feasible solutions to such disputes. The analysis shows that the existing income tax system does not apply well to direct IP transactions, and such transactions should be considered in future amendments of the Income Tax Act. Next, as IP transactions are usually involved in cross-border transactions and potentially subject to double taxation, given the fact that Taiwan has tax treaties only with a few countries, this study suggests identification of income origin be based on the economic connection so as to avoid unfair double taxation. Thirdly, as copyright lacks a public disclosure system and hence a copyright-backed financing deal may be mistakenly treated as sales rather than transfer guaranty and be unfairly taxed, this study suggests a separate treatment for such transactions. Finally, regarding taxation on stocks exchanged for IP, this study suggests differentiating the timing of taxation for encouraging new venture formation from that for rewarding employees, based on certain proposed criteria.

何以跨國出版公司，能夠在國際市場成功經營? 經研究了解，除了選擇尊重智財權的市場，還有多元運用經營模式，皆是發展無形『智慧財產』的必要條件。二次世界大戰之後，歐美跨國出版公司對於全世界『智慧財產權』的法律積極運作，唯有在智財權受法律保護的國家之下，出版業才有利可圖。舉亞洲為例，日本是最先響應智財權的法令推動的國家，戰後的日本受到重創，從廢墟中重新建立，新法律的推動，不僅重視本土的智慧財產權外，更重視對外來智慧財產權的保護。推出這樣的法案無異是送了一個很強的訊號給美國；歐英跨國出版公司陸續在日本建立亞洲分公司，以日本為跳板，開啟亞洲其他的市場。 至於台灣的早期的出版發展，可以追溯到70、80時期日治時代的出版事業（參考註一 ），直到90年代台灣經濟起飛，帶動國內多項產業蓬勃發展。當時台灣的商業人士拎著公事包在全球做生意，國際貿易成為時代顯學；其中在台灣世貿每年舉辦的『國際書展』吸引了無數的愛書人，擁擠的會場，不因出版業文化與語言地域限制而限縮，版權（翻印與翻譯）交易熱絡，堪稱亞洲排名第一；在1992智財權法的實行，促使所有不合法的翻譯，以及翻印書籍在1994年 『612大限』以前清空，從此台灣揚棄『海盜王國』的名稱。 研究者試圖提出如何突破台灣有限市場，進入國際市場，並借鏡跨國出版公司全球化運作之經營模式，強化在國際市場運作實力，達成企業成長的目標與海外國際市場經營發展。 本研究論文案例，舉用台灣市場中對國際化方面有經驗並多元發展的原創出版公司四家為例，以及一家跨國出版公司為輔，進行質化研究分析，深入訪談做成紀錄，並對照比較各家執行國際化的現況與模式運用，同時另外分析整理出適合國內出版業者，便於採用的國際市場擴展的經營模式矩陣。研究者希望對業者可以產生輔佐參考的功用。 然而研究的部分限制是，無法進行全面性的訪談個案或因為時間、空間與能力的限制等；最後，研究者提出三項作為未來研究參考，數位出版在近幾年因為電信、電訊、與IT資訊的整合運用，ㄧ是、出版業國際購併案例的研究；二是、如何將文創產業數位內容作更廣泛運用與實際的發展；三是、未來華語的學習熱潮，是否可以透過歐美跨國公司的經營模式，作為參考。 / Why does the international publishers can manage the international market successfully? Through the study we can understand not only the enforcement of the intellectual property (IP) law in place is important, but also the practice of various of business models . After World War II, international publishing companies were aggressively engaged in the implementation of intellectual property (IP) law, in order to provide regulation and protection to ensure their business profits in global market. In Asia, Japan was the first country to deploy specific law to protect both local and foreign businesses that involve intellectual property, for those who intended to expand their business into Asia. As a result of that, Japan became their first priority of choice to setup the overseas branches. The development of publishing industry in Taiwan could retrospect to the 70’s to 80’s, the period of time that Taiwan was under the reign of Japan. Given the economic booming in the 90’s, Taiwanese businessmen thus had the opportunities to extend their antennae all over the world. International trading gradually became important and prevailing ever since. This annual event , International Taipei Book Fair (TIBF), held by the World Trade Center in Taiwan, always attracts vibrant attendance from both international traders and end customers. The trading volume in copyrights at the TIBF is huge and considered as the number one in Asian book fair markets. The enforcement of IP law in Taiwan in 1992 was a key action that helped to eliminate Taiwan’s notoriety as a "Piracy Kingdom." Pursuant to such law, all illegal translations and unauthorized copies must be destroyed before the D-Day "612 deadline" in 1994. Since then, Taiwan has successfully turned over its long-haunted negative image in IP protection. The business models are cited and organized from the interviews of four domestic and one international publishing company. The comparison of each Business models has summarized as a comprehensive chart for deduced case analysis. This study is conducted by a qualitative research method with the information abridged form in-depth interviews. It elucidates the current operation and unique internationalization experience of each referred company. Following the analysis of the Business model, current study gives a full set of internationalization model matrix suitable for domestic publishers who are interested in business globalization to use as a practical reference. By drawing references and citing the business models from some of the major international publishers, the author is trying to make points of the strategic proposition and maneuvers on how to efficiently and successfully reach beyond the domestic market and be possessed of considerable shares in the competitive international market. The conclusion and suggestion drawn from current research are based on representative cases, yet expected to be able to precisely indicate the essence of business acquisitions internationalization in publishing industry first. To envision the prospects of publishing industry advocated by technology advances, the transformation of digital contents and its impact on the development of digital publishing have been outlined and proposed as well.

學術研究機構向來是科技創新的主要動力來源，許多與人類生活息息相關的發明多半來自於學術研究機構此一孕育創新的搖籃。此外，一個國家的學術研究能量往往也反映了該國的技術能力與競爭力，因此世界各國無不投注大量資源於大專院校及研究機構，期望除了學術產出之外，亦能將原始的創新概念透過研發活動轉化為智慧財產，並進一步將其商業化，滿足市場需求，實現知識之最大價值。 我國之學術研究能量並不落於美、歐、日等主要技術領先國之後，從我國政府投注於學術研發活動之經費、歷年發表於SCI、EI等期刊論文以及取得美國專利之數量等科技發展成果指標便可說明此點，然我國於1999年通過與美國拜杜法案意義相當之科技基本法至今已滿九年，各學研機構之專利申請量雖有成長之勢，然而2007年實際之智慧財產權收益卻僅佔研發總投入費用的0.87%；2005年全國技術貿易額收支比僅達0.23，與美、日、英等國相較，實可謂差強人意，顯見我國在研發成果商業化上已面臨一定瓶頸。 在知識大爆炸方興未艾的二十一世紀，可以預見的是將有越來越多的研發成果持續產出，學研機構花費於取得並維護智慧財產之費用亦將持續提高，如何在產出的眾多研發成果及專利中，篩選出真正有商業化潛力之標的，以將有限的人力、時間、資金等資源投注於其上並轉化為實質的經濟效益，將是學研機構進行研發成果商業化時的重要課題；此外，在學研機構法人化之潮流下，若未來大學等學研單位須自行負擔大部份資金之籌措時，此一評估機制將更顯重要。另，在資訊高度不對稱的情況下，技術需求方難以辨認技術供給方之技術是否為適合之交易標的，因此若能建立一套商業化可行性評估機制，亦能使雙方間之資訊交流更為順暢，促進技術之移轉與商業化。 因此，本研究嘗試提出一研發成果商業化可行性評估機制，以供學研機構進行內部評估，使國內「悶住」的研發能量得以透過有效的評估機制而活化。又，由於不同科技領域所適用之商業化可行性評估方式將有所差異，而生物科技領域為二十一世紀科技發展中之重要領域，且列為政府政策下的重點發展產業之一，加以作者本身之相關學經歷背景，是以本研究選擇生物科技領域研發成果為討論之重點。 本研究分別從5W的角度來探討研發成果商業化可行性之評估機制，分別是進行商業化可行性評估之目的(Why)、進行商業化可行性評估之時點(When)、商業化可行性評估之執行者(Who)、評估所需資訊之取得(How)以及進行商業化可行性評估時所需考量之因素(What)，最後建立一研發成果商業化可行性評估機制，作為本研究之核心概念以及後續個案探討之依據。 此外，本研究針對研發成果商業化可行性評估之各項構面進行介紹，並提出學研機構於進行評估時在各構面應考量之重要項目與問題。依所建立之評估機制與架構流程，將評估構面分為技術、智慧財產、市場、法規與財務五大構面，並以技術與智慧財產構面為探討之重點。 由於本研究之研究對象為學術研究機構，且以生物科技領域為重心，故由大專院校、基礎研究機構及應用研究機構中各挑選一具代表性之單位作為個案研究對象，分別為國立陽明大學、中央研究院以及財團法人工業技術研究院，透過與各機構之研發成果管理專責單位進行訪談，深入了解其運作機制與現況，以期綜覽各類型學研機構之研發成果商業化可行性評估機制，並得出研究發現及建議。 根據個案研究之發現，本研究對於國內學研機構之整體建議，主要包括：研發成果商業化可行性評估機制應依機構之目的、性質、智財管理現況加以擬定；研發成果商業化可行性評估之構面應配合研發成果之性質及開發階段而設定，並以技術構面為基礎，智財構面為樞紐連結市場與法規構面之評估，最後以財務構面進行統合；而學研機構若欲採外部審查方式執行評估工作，須考量可能之缺失；此外，研發成果商業化可行性之評估應由具備跨領域能力之團隊加以執行，並應使具備產業經驗與市場背景之人員有一定程度之涉入；再者，生物科技領域研發成果因其本質上之特殊性，故於進行商業化可行性評估時，有諸多因素需加以考量；最後，政府可主動協助建立專業之機構或團隊，提供學研機構進行研發成果商業化可行性評估甚至後續之技術行銷服務，以有效符合規模經濟、範疇經濟與專業、客觀之考量。 / Academic and research institutes are the origins of technology innovation. Many of the significant inventions were devised in these cradles of innovation. Academic and research power can often indicates the technology capability and competency of a nation. Every government invests vast resources to universities and research institutes in order not only to make academic publication but also to realize the maximum value of the knowledge through converting the innovative ideas into intellectual properties (IP) and further commercializing the R&D achievements to meet the market needs. The academic researches in Taiwan can compete with the technological leading countries such as the U.S, Japan, and E.U. countries, in terms of some science and technology indicators like R & D expenditure, SCI / EI publications, and the number of U.S. patent granted. Nevertheless, the actual revenue generated by IP in 2007 was only account for 0.87% of the total R&D input and the coverage ratio of technology balance of payments was only 0.23 in 2005. The fact indicates that there were some barriers on the path of R&D commercialization in Taiwan. In the 21st century of knowledge explosion, it is predictable that more and more R&D achievements will be generated from academic institutes and the expenses devoted to the acquisition and protection of IP will keep rising. Therefore, it will become a critical issue in academic institutes to sieve out the targets of the higher commercial potential from numerous R&D results and patents so as to concentrate the time, human and financial resources on those targets for its further commercialization. Moreover, under the highly asymmetrical information situation during the technology trading, technology buyers have difficulty in identifying whether the technology is a suitable trading target or not. A well-established feasibility evaluation mechanism will also stimulate the interflow of information and promote the technology transfer and commercialization. Accordingly, this thesis will try to establish a feasibility evaluation mechanism (FEM) for commercialization of R&D achievements in academic institutes in order to activate the stuffy R&D energy in Taiwan. Biotechnology is one of the most important fields of technology in the 21st century and thus be the main concern of the discussion of this thesis. This thesis will investigate the feasibility evaluation mechanism for commercialization of R&D achievements on a “5W” basis, including the purposes of evaluation (why), the time of evaluation (when), the executives of evaluation (who), the information needed in the evaluation process (how), and the factors that should be taken into consideration in the evaluation process (what). Accordingly, a feasibility evaluation mechanism for commercialization of R&D achievements will be established as the central concept of this study and as the ground of follow-up case analysis. In addition, each aspects of feasibility evaluation as well as the significant issues and questions of each aspect will be illustrated in this study. According to the feasibility evaluation mechanism and framework established in this study, there are five main evaluation aspects including the technical aspect, intellectual property aspect, market aspect, legal aspect, and financial aspect. The main subjects of this study were the academic institutes in biotechnology field in Taiwan, the National Yang-Ming University, the Academia Sinica, and the Industrial Technology Research Institute (ITRI). These institutes are chosen as the subjects of case study standing respectively for the higher education institute, basic research institute, and the applied research institute. By way of interviewing the personnel of R&D achievements and IPR management department in the institutes in question, the feasibility evaluation mechanism implemented by different types of academic institutes was investigated to delineate the key findings, followed up with some practical advices. The overall advices proposed by this study for the academic institutes in Taiwan were summarized as follows: (1) The feasibility evaluation mechanism for commercialization of R&D achievements should be devised in accordance with the purpose, the nature, and the IP management status of each institute. (2) The feasibility evaluation should be set to match up the development stage of the R&D achievements and take the technical aspect as the groundwork, IP aspect as the pivot connecting to the market and legal aspect, and the financial aspect as an integrated result. (3) Evaluation executed by external parties may be of some defects that should be taken into consideration. (4) The feasibility evaluation for R&D commercialization should be executed by multi-disciplinary team and the industry-experienced or market personnel should as well participate in the evaluation process. (5) Due to the characteristics of biotechnology, many special factors should be involved in the evaluation process. (6) The government may actively assist in setting up a professional organization or team to provide feasibility evaluation and even the further technology marketing services to meet the consideration of economies of scale/ scope, specialty, and objectivity.

過去許多企業，將企業原本擁有的智慧財產（例如：專利、商標、營業祕密…）與企業的其他資產、負債，分離出來，成立智慧財產控股公司，並透過智慧財產供股公司的經營管理，獲取大量的租稅利益。此一租稅規劃工具雖然已引起稽徵機關的注意，但運用得當，仍可為企業創造可觀的利潤。 智慧財產控股公司的設立架構，母公司通常會在低稅率的國家或州，設立一完全控股的子公司，由智慧財產控股公司自行創設、或自母公司繼受智慧財產。智慧財產控股公司授權的對象，可能是母公司、亦可能為不相干的第三人。 智慧財產控股公司的租稅效益，來自智慧財產控股公司通常選在低公司稅率（甚至零稅率）的地區設立，對於權利金收入予以免稅的地區。母公司付給子公司的權利金費用，母公司可作為費用扣除，藉以降低母公司的所得稅。智慧財產控股公司可透過發放股利，或對母公司融資等方式，解決母公司的資金需求。 透過智慧財產控股公司進行租稅規劃，最重要面臨『移轉定價』與『避免濫用租稅協定』，因此智慧財產控股公司進行的關係人交易，不能是純為獲取租稅利益的假交易，必須有商業實質。 / Over the last decade or so, many businesses generating significant revenue from intellectual property such as patents, copyrights, trade names and marks, software and know-how (the IP Assets) have organized intellectual property holding companies (IPHCs) to reduce federal and state taxes while separating valuable IP Assets from other corporate liabilities. Recently, states have started to aggressively challenge this tactic. However, substantial state and federal tax savings can still be realized if IPHCs are organized and operated correctly. The structure of an IPHC is fairly simple. The parent corporation typically creates a corporate subsidiary in a state or in a foreign country where little or no taxes are imposed . IP Assets are created by or transferred to the subsidiary. The subsidiary enters into license agreements under which the parent corporation and non-related corporations agree to pay the IPHC royalties in exchange for an exclusive or non-exclusive right to use the IP Assets. Since most IPHCs are organized in jurisdictions with no income tax, the royalties received by the IPHC are generally tax-free. In addition, the parent corporation that paid the royalty typically can deduct the payment as a deductible expense, thereby reducing the parent's income or franchise tax liability. In some circumstances, IPHCs can make tax-free dividend distributions or loans to the parent corporation. The key issue IPHC should consider is “Transfer Price Issue” and “Anti Treaty Shopping Issue”. Transactions between related parties can’t be shame transaction, business substance is required.

自從蘇聯在一九五七年成功的發射人類第一枚人造衛星之後，自此人類社會即走向太空時代。我國相關的航太工業雖然起步較晚，但自民國八十年代起，已由國科會所屬之太空計畫室與美國進行合作，如今也有數枚科學用途的衛星運行於地球軌道上。 在外太空運行的各種外空物體中，以衛星的數量最為龐大，而衛星工業所創造出來的商業利益，潛力亦甚為可觀。現今在通訊、氣象、地球遙測、科學各方面，大量仰賴藉助衛星所提供的服務。 國際社會對於太空時代的來臨早有因應。自一九六○年代起，透過「聯合國和平使用太空委員會」進行一連串的太空法條約制定工作，並且卓有成效。國際太空法無疑地已經成為繼國際海洋法之後，最重要的分支之一。因此，本研究對於國際太空法重要的基本法律原則提供深入的研究，並針對衛星的管轄權及實務上發射一枚衛星時所應考量的相關法律問題加以探討。最後，若是外空物體，包括衛星在內，對於太空中及地面上的人員、財產發生損害時，在程序上及實體法方面，應如何藉由國際太空法解決損害賠償的問題，作有系統的整理、探討。文中並以國際社會上實際發生過的案例，蘇聯、加拿大如何藉由一般國際法及國際太空法，解決蘇聯衛星「宇宙954號」墜落加拿大境內的損害賠償問題。 國際太空法對於新型態的國際侵權行為仍無法提供有效的解決規範，國際社會實有必要繼續制定相關的國際條約。不過這似乎有賴國際上的太空強權國家們，捐棄成見，破除狹隘的國家利益觀念，以長遠的國際社會利益為宗旨，始能克竟全功。

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盧梭的思想內涵豐富，不同學者由於關切的焦點不同，其所研究的主題也各異，例如，有些學者關懷的是盧梭思想在觀念史上的定位與影響，另外有些學者則是關心盧梭思想中的民主或極權成分，但是關於盧梭思想中公民共和主義的要素，則少有人提及。因此，本文的主要論旨即是從公民共和主義的核心觀念──腐化與德行此一角度切入，分析其政治思想。 根據此一研究主軸，本文第二章探討的是盧梭思想中的腐化意涵、腐化的歷程，以及造成腐化的各種因素，並將腐化的現象區分成政治腐化與和財產相關的社會腐化。面對這些腐化現象，盧梭是以德行作為對治之道，一方面以德行為標準批判當時政治、社會的腐化，另一方面則是以德行作為理想政治共同體重建的基礎。盧梭的這些想法似乎是深受古典共和主義思想家，以及古斯巴達與羅馬兩共和國影響。關於盧梭德行觀將在本文第三章探討。 以德行為基礎的政治共同體重建，將可在盧梭的社會契約理論，以及盧梭為其他國家草擬憲法、改革政制的著作中獲得印證。社會契約接櫫了理想政治共同體的原型，而社會契約的締結與維繫則有賴一位卓然出眾的立法家，他一方面轉化、消除造成腐化的種種因素，另一方面則創造培育德行的環境，使「德行共和國」的理想得以實現。 然而並非所有思想家對腐化的思考方向都和盧梭相同，孟德斯鳩與康士坦都提出和盧梭相異的思考，本文最後將探討這些思想家和盧梭思想的差異之處。 / The essence of Rousseau‘s thought is rich. A wide variety of focuses are thus occurred due to various scholar’s different concerns. Their research subjects are different too. For example, some scholars concern the position and influence of Rousseau’s thought on the idea of history, while others concern the components of democracy and authoritarianism of his thought. Nevertheless, the concerning of the elements of Rousseau’s thought on civic republicanism is not very prevailing. The main purpose of this thesis is from the core concept of civic republicanism, i.e., corruption and virtue, to analyze Rousseau’s political thought. Based on this research core, the second chapter of this thesis discusses the meaning of corruption, its process and the factors in causing corruption, as well as to divide the phenomena of corruption into political corruption and social corruption which is relevant to property. Rousseau dealt these corrupt phenomena with virtue. One the one hand, he applied virtue as the standard to criticize the contemporary political and social corruption. On the other hand, he applied virtue as the foundation to reconstruct ideal political community. The thought of Rousseau seems to be influenced by the classical republicanism thinkers and the two ancient Republic, i. e., Sparta and Rome Republic. Rousseau’s view toward virtue will be discussed in the third chapter of this thesis. The foundation of reconstructing political community by virtue will be found in Rousseau’s theory of social contract and to be proved in Rousseau’s drafting the manuscript of constitution reform policy for other states. Social contract reveals the stereotype of ideal political community, however, the binding and the maintaining of social contract depends on an outstanding legislator. On the one hand, he transforms and eliminates the various factors of corruption formation. On the other hand, he creates the various environment of virtue cultivation, enforcing the “Republic of virtue” to be realized. Not every thinker’s way of thinking toward corruption is the same with Rousseau. Montesquieu’s and Constant’s thinking are different from Rousseau. The last part of this thesis will discuss the differences among them.

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Due to the globalization of economy, the protection of intellectual property rights becomes very important, not only on a national and local basis but also on an international basis. The evidence is coming from the negotiation and ultimately the inclusion of the TRIPS Agreement, or Agreement on Trade Related Aspects of Intellectual Property Rights, into the World Trade Organization. In the TRIPS Agreement, one of the protections to a local intellectual property on an international level is the protection of geographical indications, and such protection can be found in Articles 22 through 24 of the TRIPS Agreement. Geographical indications identify goods as originating in a particular territory or region, and also indicate quality by letting consumers know that the goods come from an area where a given quality, reputation, or other characteristic of the goods is essentially attributable to their geographical origin. The protection of geographical indications has always been on the table and been mentioned in various international treaties, and eventually came together under the TRIPS Agreement. The different ways for geographical indications protection is examined in order to understand the different national regulations used in various countries as a tool to protect the geographical indications, hence, to protect intellectual property rights. The major issue regards the scope of protection is the extension of the TRIPS Article 23; diverse opinions and suggestions are coming from US and EU, the two biggest sovereignties. This also can be seen in the result of the WTO dispute case of EC – Trademarks and Geographical Indications. The future developments such as the negotiations for a multilateral system of register for geographical indications, the progress of developing countries toward protection of geographical indications and the involvement of the traditional knowledge, all play very crucial roles on the enforcement of geographical indications protection. This paper will explore all these matters.