Univ., Diss.--Frankfurt am Main, 2006. / Literaturverz. S. 15 - 39.

Este estudo teve como objetivo principal verificar se há consonância entre as medidas de mensuração das perdas por lucros cessantes expressas nos acórdãos emitidos pelo Tribunal de Justiça do Estado de São Paulo (TJSP) e aquelas referenciadas na literatura de Contabilidade aplicável ao tema. Além disso, buscou identificar o entendimento recorrente do TJSP a respeito das medidas de mensuração aplicáveis a essas apurações. O estudo trata de maneira específica da interrupção de atividades ou negócios, quando o prejudicado é uma entidade jurídica. Foi analisado o conteúdo de 104 acórdãos emitidos pelo TJSP, no período de junho de 2012 a setembro de 2012. As decisões foram analisadas à luz da técnica de análise de conteúdo e por meio de recursos da estatística descritiva, basicamente frequências relativas e acumuladas. A análise dos dados revelou que: (i) existe relação entre as medidas de mensuração expressas nos acórdãos emitidos pelo TJSP e a literatura aplicável ao tema, e (ii) a extensão dessa relação, no que se refere a concordância com a literatura aplicável, é parcial, correspondendo a 52,2% das locuções identificadas na amostra analisada. Verificou-se, também, que 80,4% das locuções utilizadas pelo TJSP para se referir a medidas de mensuração dos lucros perdidos são representadas por cinco (5) diferentes expressões. Essas expressões não possuem o mesmo significado contábil. Outro aspecto constatado foi o uso do termo \'faturamento\' como referência de medida de lucro aplicável às apurações. Além do fato de que esse termo não é referenciado pela literatura como uma medida válida, identificou-se decisão do STJ que descredencia o seu uso em pleitos de indenização por danos dessa natureza. Observou-se, também, como parte dos outros achados, que os acórdãos do TJSP utilizam expressões que representam diferentes critérios para a mensuração dos lucros perdidos. A principal expressão corresponde ao termo \'razoável\', cuja interpretação para fins de operacionalização da apuração, é subjetiva. A conclusão é de que o uso de uma terminologia contábil que não tenha consonância com a literatura aplicável ao tema pode comprometer a apuração do valor do dano e a eficácia da decisão judicial. Nesse contexto, não há segurança de que o valor apurado atenda ao que era a intenção do relator do acórdão nem de que corresponda ao dano sofrido pelo prejudicado. / This study aims at verifying whether there is consonance between the measures used for the measurement of the damages for lost profits issued by the Tribunal de Justiça do Estado de São Paulo (TJSP) and those referenced in the Accounting literature applicable to the subject. Furthermore, we sought to identify TJSP\'s understanding of the measures applicable to such measurement calculations applicable to these findings. The study treats the interruption of the activities or of the business itself in a very specific manner, when the injured party is a legal entity. The content of 104 judgments issued by TJSP was analyzed from June 2012 to September 2012. The decisions were analyzed in light of the technique for content analysis and by means of descriptive statistics, basically relative and cumulative frequency analyses. Data analysis revealed that: (i) there is a connection between measures informed in the judgments issued by TJSP and the literature applicable to the subject, and (ii) the extent of this connection, regarding the concordance with the applicable literature, is partial, corresponding to 52.2% of the phrases identified in the analyzed sample. It was also found that 80.4% of the phrases used by TJSP to refer to the measures of the lost profits are represented by five (5) different idioms, which in turn, do not have the same meaning in accounting. Another aspect observed was the use of the term \'turnover\' as a reference to measure of profits applicable to the findings. Besides the fact that this term is not referenced in the literature as a valid measure, we identified STJ\'s decision to invalidate its use in claims for such damages. It could also be seen that, as part of other findings, TJSP\'s judgments use idioms that represent different criteria to measure lost profits. The main idiom corresponds to the term \'reasonable\', whose interpretation in order to operationalize the findings is subjective. The conclusion is that the use of accounting terms which do not have consonance with the literature to the subject may compromise the findings of the value of the damage and the effectiveness of the legal decision. In this context, there is not guarantee as to whether the value found faithfully describes the judge\'s intent in the judgment or that it matches the damage suffered by the injured party.

Este estudo teve como objetivo principal verificar se há consonância entre as medidas de mensuração das perdas por lucros cessantes expressas nos acórdãos emitidos pelo Tribunal de Justiça do Estado de São Paulo (TJSP) e aquelas referenciadas na literatura de Contabilidade aplicável ao tema. Além disso, buscou identificar o entendimento recorrente do TJSP a respeito das medidas de mensuração aplicáveis a essas apurações. O estudo trata de maneira específica da interrupção de atividades ou negócios, quando o prejudicado é uma entidade jurídica. Foi analisado o conteúdo de 104 acórdãos emitidos pelo TJSP, no período de junho de 2012 a setembro de 2012. As decisões foram analisadas à luz da técnica de análise de conteúdo e por meio de recursos da estatística descritiva, basicamente frequências relativas e acumuladas. A análise dos dados revelou que: (i) existe relação entre as medidas de mensuração expressas nos acórdãos emitidos pelo TJSP e a literatura aplicável ao tema, e (ii) a extensão dessa relação, no que se refere a concordância com a literatura aplicável, é parcial, correspondendo a 52,2% das locuções identificadas na amostra analisada. Verificou-se, também, que 80,4% das locuções utilizadas pelo TJSP para se referir a medidas de mensuração dos lucros perdidos são representadas por cinco (5) diferentes expressões. Essas expressões não possuem o mesmo significado contábil. Outro aspecto constatado foi o uso do termo \'faturamento\' como referência de medida de lucro aplicável às apurações. Além do fato de que esse termo não é referenciado pela literatura como uma medida válida, identificou-se decisão do STJ que descredencia o seu uso em pleitos de indenização por danos dessa natureza. Observou-se, também, como parte dos outros achados, que os acórdãos do TJSP utilizam expressões que representam diferentes critérios para a mensuração dos lucros perdidos. A principal expressão corresponde ao termo \'razoável\', cuja interpretação para fins de operacionalização da apuração, é subjetiva. A conclusão é de que o uso de uma terminologia contábil que não tenha consonância com a literatura aplicável ao tema pode comprometer a apuração do valor do dano e a eficácia da decisão judicial. Nesse contexto, não há segurança de que o valor apurado atenda ao que era a intenção do relator do acórdão nem de que corresponda ao dano sofrido pelo prejudicado. / This study aims at verifying whether there is consonance between the measures used for the measurement of the damages for lost profits issued by the Tribunal de Justiça do Estado de São Paulo (TJSP) and those referenced in the Accounting literature applicable to the subject. Furthermore, we sought to identify TJSP\'s understanding of the measures applicable to such measurement calculations applicable to these findings. The study treats the interruption of the activities or of the business itself in a very specific manner, when the injured party is a legal entity. The content of 104 judgments issued by TJSP was analyzed from June 2012 to September 2012. The decisions were analyzed in light of the technique for content analysis and by means of descriptive statistics, basically relative and cumulative frequency analyses. Data analysis revealed that: (i) there is a connection between measures informed in the judgments issued by TJSP and the literature applicable to the subject, and (ii) the extent of this connection, regarding the concordance with the applicable literature, is partial, corresponding to 52.2% of the phrases identified in the analyzed sample. It was also found that 80.4% of the phrases used by TJSP to refer to the measures of the lost profits are represented by five (5) different idioms, which in turn, do not have the same meaning in accounting. Another aspect observed was the use of the term \'turnover\' as a reference to measure of profits applicable to the findings. Besides the fact that this term is not referenced in the literature as a valid measure, we identified STJ\'s decision to invalidate its use in claims for such damages. It could also be seen that, as part of other findings, TJSP\'s judgments use idioms that represent different criteria to measure lost profits. The main idiom corresponds to the term \'reasonable\', whose interpretation in order to operationalize the findings is subjective. The conclusion is that the use of accounting terms which do not have consonance with the literature to the subject may compromise the findings of the value of the damage and the effectiveness of the legal decision. In this context, there is not guarantee as to whether the value found faithfully describes the judge\'s intent in the judgment or that it matches the damage suffered by the injured party.

Universiẗat, Diss., 2006--Mannheim.

The theses is dedicated to the methodology of patent infringement damages calculations in the American and Czech legal environment. The methodology is first defined in terms of the US legal framework. The main focus is devoted to the methods of determining the royalty rate, as the thesis describes the Goergia-Pacific factors analysis and also additional methods recommended by literature are taken into account. Based on the identification of the main differences between the American and Czech damages legislation, it analyzes an applicability of the American framework in the Czech Republic.

本文旨在探討專利侵權損害賠償請求之範圍及賠償數額之計算方法，以我國法律規定及實務運作情形為主，並比較美國、中國大陸的規定及實務運作情形，尤其智慧財產法院自97年7月1日成立後，其在損害賠償方面之實務見解是否比過去數十年的實務運作有更創新之看法，茲為我國將來專利法修法之參考，並與實務運作相互印證。第一章緒論，說明研究背景與動機，研究目的、研究方法及流程。第二章說明專利權之定義、種類，專利侵害之類型，專利鑑定、步驟、原則及我國的專利損害賠償制度。第三章則專以損害賠償額計算之規定及實務判決研究為主，並兼論及非財產上損害，如信譽損害、律師及其他費用等。第四章比較TRIPS、中國大陸及美國之規定，尤其以美國法及判決為重點，討論我國是否應如美國一樣，增訂合理權利金之條款，又合理權利金之達成是否應在兩造自由意願下簽訂，而不能受到訴訟之威脅。第五章以過去一年來最新成立智慧財產法院判決分析比較，分析是否與之前的實務判決有不同之作法及是否已大幅改善之前實務的缺點，提出個人看法。最後一章則提出本文建議的解決方案或可供臺灣專利法修正草案之參考。 透過本文將可瞭解過去各地方法院關於專利侵權之判決、美國實務判決之立論基礎，並與智慧財產法院成立後之最新出爐判決相互比較，以資作為將來修正專利法之參考建議，並期許智慧財產法院將來在專利侵權訴訟更能保障專利權人之權利，使專利權人獲得應有之賠償，願意投入更多的資金及研發人員，創造有價值的專利，以促進科技發展，造福人類。 關鍵字：專利侵權、智慧財產、損害賠償、所失利益、合理權利金、智慧財產法院 / This study aims to explore the ambit of the patent infringement compensation and the method to calculate the damages award for the patent infringement. This thesis focuses on Taiwan’s patent law and judicial practice, compared to the regulations and practices of TRIPS , the United States, and the mainland China. Besides, with the establishment of the Intellectual Property Court since July 1, 2008 in Taiwan, did this new Taiwan Intellectual Property Court have made more innovative decisions than the past few decades ? Chapter I is the introduction of this study’s background and motivation, research purpose, research methodology and process. Chapter II refers to the definition of the patent right, types of the patent infringement, steps & principles of the patent infringement identification, and our country's patent infringement relief system. Chapter III is dedicated to the calculation of the damages award in the amount based on the provisions and court’s decision, and to deal with non-property damages, such as the reputation damages, legal fees and other costs. Chapter IV compares the regulations and practices of the TRIPS, the United States and the mainland China, in particular the United States court’s decisions.Whether our patent law should adopt the theory of reasonable royalty, as the law or judicial enforcement in the United States? Should a reasonable royalty be based on two parties under the free wills but not by the threat of litigations.Chapter V analyzes the outcomes of the Intellectual Property Court’s rulings in the past one year. Are their rulings different from the past practices? Whether they can greatly avoid the criticisms of the prior practice;Also, I will advance my personal view in this chapter. The final chapter of this thesis will put forward the proposals for the amendment to the Patent Law in Taiwan in the future.This thesis hopes to make you have a basic understanding of the past practices of the district court rulings in Taiwan, the comparisons of the practical theories in the United States, and the latest court rulings released by the Intellectual Property Court, for future reference of the amendment to the patent law.And hope that the Intellectual Property Court could even more protect the rights of patent holders in the future, so that the inventors may obtain adequate compensation, therefore they will be willing to invest more capital in R & D to create more valuable patents for the benefit of the people. Key words: patent infringement, intellectual property, compensatory damages, lost profits, reasonable royalty, Intellectual Property Court.