This study explains the rise and fall of the Innovations Foundation, the University of Toronto's first office dedicated to the transfer of university-developed technologies to industry. Drawing on extensive archival research, ten interviews with key informants, and other sources, the case study traces the evolution of the Foundation from its launch in 1980 to its closure in 2006. The study delineates three distinct business models under which the Foundation operated from 1980 to 1990, 1990 to 1999, and 1999 to 2006. The reasons for the adoption and failure of each model are explored and a historically grounded, context-sensitive explanation of the university's decision to dismantle the Foundation in 2006 is provided. This explanation emphasizes the importance of managing unrealistic expectations for Canadian university technology transfer, and adds weight to a growing consensus on the importance of historical path-dependence as a conceptual tool for understanding the persistence of differentials in technology transfer performance among universities.

BEPS är ett projekt påkallat av G20 som bedrivs i OECD:s regi. Projektet syftar till att förhindra erosion av nationers skattebaser, på grund av upplägg där vinster genom koncerninterna transaktioner flyttas till länder med låg beskattning. Denna uppsats behandlar specifikt BEPS action 8, vilken rör interprissättning av immateriella tillgångar. Syftet med uppsatsen är att utreda om OECD:s rapport angående BEPS action 8 ger förutsättningarna för att uppfylla, de i rapporten angivna målen, samt vilka problem som kan påverka måluppfyllelsen. Målet med BEPS action 8 är att se till att internprissättning av immateriella tillgångar, inte används för att separera beskattningsbara inkomster från värdeskapande aktiviteter. Därmed fokuserar BEPS action 8 på att se till att utförande av funktioner, användande av tillgångar och risktagande kompenseras på ett korrekt sätt, då detta anses bidra till värdeskapande. Därmed ska BEPS action 8 se till att bolag inte kompenseras endast på grund av att de är den legala ägaren av immateriella tillgångar. Transaktioner innehållande immateriella tillgångar ska prissättas med den metod som ger det mest tillförlitliga priset. Vid sidan av de traditionella prissättningsmetoderna medger OECD i rapporten, användandet av alternativa prissättningsmetoder baserade på exempelvis ekonomiska beräkningar. Uppsatsförfattarna anser att det trots uttalade problem finns förutsättningar att uppnå uppsatta mål. Detta på grund av ökade möjligheter till vinstallokeringar baserade på bidragande till värdeskapande. Den kritik som uppsatsförfattarna presenterar baseras på en risk för en ökad börda och osäkerhet för koncerner då bedömningarna vad som krävs för att skapa värde, är subjektiv och även på grund av den osäkerhet som uppstår vid tillämpningen av alternativa prissättningsmetoder. / BEPS is an OECD project, initiated by G20. The purpose of the project is to prevent base erosion and profit shifting through tax structures where profits are shifted to low tax jurisdiction. More specifically this thesis addresses BEPS action 8 and its work on transfer pricing aspects of intangibles. The purpose of this thesis is to investigate if the prerequisites exist to achieve the stated goals within action 8 and also to investigate problems that can affect the achievements. The goals of OECD with action 8 are ensure that transfer pricing of intangibles is not used to separate taxable income from the value creation activities. To achieve this OECD wants to ensure that the performance of functions, the use of assets and risk-taking is compensated since this is deemed to create value. Therefore OECD sets out to ensure that companies are not compensated only because of the fact that they are the legal owner of an intangible asset. Transactions with intangible assets shall be priced with the transfer pricing method that results in the most reliable arm’s length price. In addition to the traditional transfer pricing methods OECD states that alternative methods can be used if they result in the most reliable arm’s length price. The authors of this thesis consider that prerequisites exist to achieve the stated goals within BEPS action 8. This is primarily based on increased possibilities to ensure that profit allocations are made based on value creation. The criticism that the authors presents is based on the risk of increased burdens and an increased insecurity for MNEs since the assessments regarding what MNEs need to create value is subjective. Criticism is also based on the insecurity that arises when the alternative transfer pricing methods are used.

在知識經濟時代中，企業擁有的無形資產佔企業資產的比重已逐漸凌駕於一般有形資產，並能為企業創造最大價值。而代表企業研發創新能力的專利權也漸漸於公司內部扮演舉足輕重的角色。本研究選定一家電子產業中以專利授權為主要業務之公司為研究對象，採用個案研究法輔以內部問卷分析以及因素分析，自辨認公司所重視之專利價值影響因素與項目為出發點，伴隨專利策略之連結，探討企業內部管理制度運作之情形，並提出專利報導之建議。經彙整與分析後，得出以下三個研究結論： 一、個案公司重視之專利價值影響因素包含成本、技術、市場、授權、商品實現潛力以及法律與風險六大構面，共計38個項目。 二、針對六大專利價值影響因素與38個項目，個案公司設有10項管理制度進行專利管理與價值之蓄積。 三、本研究結合日本特許廳所提出之專利評價表的內容架構以及問卷與實地訪談結果，設計了一套專利報導表。

This paper attempts to estimate the change in sales associated with pharmaceutical patent expiration. Using data from the Medical Expenditure Panel Survey and patent expiration information from historical Orange Book publications, I estimated monthly sales associated with choice pharmaceutical patents. I then used a fixed-effects model to estimate the average change in sales before and after initial patent expiration, controlling for patent extension factors. My findings support that pharmaceutical patent expiration results in a statistically significant drop in sales by 38% on average within this sample, and further, that patent extensions had a negligible effect on this relationship. The question of patent expiration’s effect on sale is economically important for the sake of evaluating the efficacy of pharmaceutical patent law in protecting the interests of brand-name and generic drug manufacturers as well as paying consumers.

The problem of copyrights recently is one of the most relevant, talking about legal aspects of information society. The objective risk of expropriation of sofware or various documents arises, while using communicative network, which is very popular among members of the society nowadays, without compliance with authors. This concerns the lack of legislation, which should regulate the rights of using the software, variuos files or production situated in the network. The problem of copyrights is the most relevant for data put in the net, as communicative web has become more and more popular source of information lately. Practice evidences, that protection of intellectual property only by means of civil defence of copyrights, is not possible, therefore administrative and criminal responsibility carries out an important role. Consequently, the administrative and criminal responsibility for violation of intellectual property will be analysed in the final work. The peculiarities of violation of administrative and criminal responsibily were not studied widely by any of the lithuanian authors. While improvement of information technologies is increasing, thereby it is essential to sift legal laws regulating administrative and criminal responsibility for violation of these rights, taking into consideration both theoretical and practical aspects. So, in this work the administrative and criminal responsibilty for violation of intellectual property and its pecularities applied in the... [to full text]

The first rule of writing is an important one: writers should not plagiarize; what they write should be their own. It is taken for granted. But who made the rule? Why? And how is it enforced? This dissertation traces the history of proprietary authorship from the earliest distinctions between imitation and misappropriation in the humanist schoolroom, through the first recorded uses in English of the Latin legal term plagiary (kidnapper) as a metaphor for literary misappropriation, to an inchoate conception of literary property among a coterie of writers in early modern England. It argues that the recognition of literary misappropriation emerged as a result of the instrumental reading habits of early humanist scholars and that the subsequent distinction between authors and plagiarists depended more upon the maturity of the writer than has been previously recognized. Accusations of plagiarism were a means of discrediting a rival, although in this capacity their import also depended largely upon one’s perspective. In the absence of established trade customs, writers had to subscribe to the proprieties of the institutions with which they were affiliated. They were deemed plagiarists only when their actions were found to be out of place. These proprieties not only informed early modern definitions of plagiarism; they also helped define the perimeters of proprietary authorship. Authors who wished to make a fair profit from labours in print had to conform to the regulations of the Stationer’s Company, just as authors who maintained a proprietary interest in their manuscripts had to draw upon legal rhetoric, such as plagiary, in the absence of a legally recognized notion of authorial property. With new information technologies expanding the boundaries of proprietary authorship everyday, the proprieties according to which these boundaries were first defined should help teachers and researchers not only better to understand the nature of Renaissance authorship but also to equip their students for the future.

The first rule of writing is an important one: writers should not plagiarize; what they write should be their own. It is taken for granted. But who made the rule? Why? And how is it enforced? This dissertation traces the history of proprietary authorship from the earliest distinctions between imitation and misappropriation in the humanist schoolroom, through the first recorded uses in English of the Latin legal term plagiary (kidnapper) as a metaphor for literary misappropriation, to an inchoate conception of literary property among a coterie of writers in early modern England. It argues that the recognition of literary misappropriation emerged as a result of the instrumental reading habits of early humanist scholars and that the subsequent distinction between authors and plagiarists depended more upon the maturity of the writer than has been previously recognized. Accusations of plagiarism were a means of discrediting a rival, although in this capacity their import also depended largely upon one’s perspective. In the absence of established trade customs, writers had to subscribe to the proprieties of the institutions with which they were affiliated. They were deemed plagiarists only when their actions were found to be out of place. These proprieties not only informed early modern definitions of plagiarism; they also helped define the perimeters of proprietary authorship. Authors who wished to make a fair profit from labours in print had to conform to the regulations of the Stationer’s Company, just as authors who maintained a proprietary interest in their manuscripts had to draw upon legal rhetoric, such as plagiary, in the absence of a legally recognized notion of authorial property. With new information technologies expanding the boundaries of proprietary authorship everyday, the proprieties according to which these boundaries were first defined should help teachers and researchers not only better to understand the nature of Renaissance authorship but also to equip their students for the future.

Information and communication technologies and their innovative apparatuses have extensive social consequences. The basic interest of this thesis is to argue whether the information technologies and their technological apparatuses have the power to breach in the current capitalist system and therefore to lead us into a transformation towards an alternative world. In fact, this study more specifically attempts to argue and make sense out of this argument on the basis of an analysis of the Free Software Movement (FSM), since it is a product of the information technologies and has some suggestions for such a transformation towards a new society. Simultaneously, the study also argues the novel parts of the FSM as a new social movement and change agent of today&#039 / s contemporary world with reference to the literature on social movements.

台灣過去以製造業聞名全球，然而成本的降低終有其限度；隨著政府兩兆雙星方案的提出，將數位內容產業列為重點培育產業之一，也開啟了台灣往知識經濟前進的腳步。然而高風險的特性，也使得多數數位內容業者，在融資方面遭遇相當的困難。特別是過去以有形資產為擔保品的銀行融資方式，更使得數位內容業者較難展現自己的價值。本論文以此情境為出發點，並參考國外數位容產業個案，引發對於相關融資方式的討論。 本研究以數位內容產業可能之融資手段為出發點，參照國外個案，以美國著作權證券化與日本製作委員會之融資方式為討論標的。美國著作權證券化最成功的案例，非大衛包伊個案莫屬。個案資料之豐富於廣受討論之程度亦為此系列之最；而日本的動畫產業亦向來我亞洲之冠，近來更廣受歐美市場的青睞。本論文以此二個案為標的，分析個案所處之情境，以產品所處之不同發展階段與資本市場成熟度，深入了解其融資方式之選擇策略。並兼論採取此種融資方式，所可能遭遇之困難與挑戰。最後並探討台灣之產業經濟環境，提出可參考改進之建議與作法，作為台灣改進數位內容產業融資問題可能的方向。 關鍵字：數位內容、融資、智財證券化、管理委員會 / Taiwan has been famous for its manufacturing ability. However, there’s a limitation with cost down strategy. Taiwan government has brought out the “Two Trillions & Twin Stars Industries Development Plan” in order to promote the development of certain industries in Taiwan, and Digital Content Industry is listed among one of them. The development of Digital Content Industry has presented the progress toward knowledge based economics of Taiwan. However, the high risk characters have resulted in the difficulty of finance for digital content business. Especially collateral requirement is making digital content players even harder to show their value. This research is based on this situation to discuss related financing methods and refers to some cases. This research is based on the possible financing methods for digital content industry, and using copyright securitization in America and Cinema Production Committee in Japan. The most famous copyright securitization case in America is David Bowie securitization, and the related comment and information is also richest. The Japan animation industry is always the best of Asia, and is popular in Europe and America recently. This research is focus on the two topics to analyze cases. The research uses the different product development stage along with maturity degree of capital market to analyze the selection of financing methods. Also, the possible difficulties and challenges are discussed. The research also talks about the digital content industry and economic environment in Taiwan, and make possible suggestions to improve the progress of digital content development in Taiwan.

Diss. Stockholm : Handelshögskolan, 2006 S. 5-11: introduction and summary, s. 15-99: 3 papers