No description available.

Thesis (M. Phil.)--University of Hong Kong, 200 . / Title proper from title frame. Also available in printed format.

Patent laws state that upon infringement, patentees are entitled to "damages adequate to compensate for the infringement but in no event less than a reasonable royalty." The key issue that plagues patent laws is that the current damage statute is too vague and provides little guidance to the United States court system in the determination of proper patent damages. A growing concern is that patent infringement awards are drifting away from its compensatory nature, and that damage awards are often excessive or inconsistently applied. Reformation is necessary to incorporate provisions in patent law that will establish a cohesive framework in the accounting for infringement damages.

No description available.

As the globalization progresses, the matters of transfer pricing have become essential to multinational enterprises and tax administrations. For states it is important that the transfer pricing is correct to defend their tax base. Incorrect transfer pricing can also have dire effect on the enterprises. They run the risk of both double taxation and tax penalties. Some of the most difficult assets to put a transfer price on are intangibles. The essay covers the transfer pricing of two specific assets: patents and R&D. The OECD guidelines and commentary to the model tax convention may be used to interpret the Swedish internal “correction rule”. Therefore a comparison between the correction rule and article 9.1 in the model tax convention is made within the essay. The conclusions drawn are that the differences are so small that they do not have any impact on the application of the correction rule on patents and R&D. When applying the correction rule it is necessary to evaluate the assets transferred. The essay presents the different transfer pricing methods recommended by OECD and some additional methods mentioned in Swedish doctrine and praxis. Thereafter follows a discussion of the suitability of each method for the purpose of evaluating patents and R&D. The conclusion is that it is not one method that is the most suitable in all cases. Not even when the transactions are restricted to contain patents and R&D. Even though the transaction is restricted to contain these assets, different factors may affect the suitability of certain transfer pricing methods. Such a factor is whether the transaction concerns a transfer or a lease of the assets. Last the requirement of documentation in Swedish law is presented briefly. The presentation is followed by a discussion whether the requirement has meant a change regarding the burden of proof or the level of proof. The conclusion is that even though no change was intended regarding the burden of proof or the level of proof, some changes have taken place. Possibly the burden of proof has shifted slightly from the Swedish tax administration to the enterprise and the level of proof demanded of the tax administration has been slightly lifted.

Thesis (doctoral)--Universität St. Gallen, 2003.

Zugl.: Bratislava, Comenius-Univ., Diss., 2009

Syfte: Syftet med denna uppsats är att undersöka i vilken utsträckning av goodwillposten som kan förklaras av innovationsförmågan i svenska börsnoterade företag. Inledning: Goodwill är en immateriell tillgång och uppstår i samband med företagsförvärv. På senare år har posten fått en stor betydelse och den ger även ett uttryck för framtida ekonomiska fördelar. Goodwill är svårdefinierat eftersom att posten exempelvis kan innehålla kundrelationer, varumärken, bra rykte etc. I dagsläget är innovation en viktig faktor för företag och har stor betydelse för ekonomisk tillväxt. Företagens innovationsförmåga borde därför ha en påverkan på goodwillpostens värde. Metod: I denna studie har en kvantitativ undersökning gjorts. Via databasen Retriever har data samlats in från Sveriges största börsnoterade bolag. En utsållning gjordes för de företag som inte hade tillgänglig data som krävdes för undersökningen. Genom statistikprogrammet Minitab genomfördes två regressionsmodeller som sedan analyserades. Slutsats: Slutsatsen visar att båda innovationsmåtten, patent och forskning och utveckling, har ett positivt samband på goodwillposten för Large Cap. För Mid Cap kunde ingen betydande effekt visas. För Small Cap har patent en svag påverkan på goodwillposten och måttet forskning och utveckling visade inget samband. / Purpose: The purpose of this paper is to examine the extent of goodwill that can be explained by the capacity for innovation in Swedish listed companies. Introduction: Goodwill is an intangible asset and occurs in connection with acquisitions. In recent years, the record received a great importance and it gives also an expression of the future economic benefits. Goodwill is difficult to define because the item may contain, for example, customer relationships, trademarks, good reputation, etc. In the current situation, innovation is an important factor for companies and has great significance for economic growth and innovation capacity of firms should have an impact on the goodwill value of the entry. Method: A quantitative study has been made in this paper. Through the database Retriever data was collected from the largest listed companies. An elimination was made for those companies that had not provided data that was required for the study. Through the statistical program Minitab was two regression models were conducted and analyzed. Conclusion: Our conclusion is that the two dimensions of innovation studied, patents and research and development, Large Cap both have a positive explainationary power on goodwill for Large Cap. For Mid Cap there no significant effect appears. For Small Cap patent has a weak impact on goodwill, while research and development showed no impact.

This research aims to substantiate the idea that innovation is a capability that can be cultivated for equitable development and that a user’s freedom to innovate should not be violated by excessive intellectual property rights. The central feature of this idea is the principle of substantive equality of innovation capability, which is comprised of five components: equality of innovation opportunity, neutrality of innovation models, accessibility of the innovation commons, dignity of the entrepreneurial spirit, and respect for indigenous innovation. These five components will ensure that everyone has the basic innovation capability to function in the knowledge society and a real opportunity to access the innovation commons, mix her intellect with raw innovation resources, and participate in the decision-making process that affects her innovation capability and freedom. This thesis envisions a fair and balanced global innovation system and proposes a two-pronged approach to incorporate the TRIPS patent regime into this system. To promote multi-dimensional and equitable development, an innovation capability approach to development aims to maximize the contribution of intellectual resources to economic growth and human development through cultivating innovation capability and harnessing the power of non-proprietary innovation models. To increase the effectiveness of innovation systems and promote democratic innovation governance, an innovation equality and freedom approach to the TRIPS patent regime advances distributive justice and intergenerational equality objectives of the global innovation regime. A fair and balanced global innovation system has legal implications for both national governments and international institutions. A national government has the obligation to bring each and every citizen to a point of fair competition in the innovation market. This means that the government should provide equal opportunity to freely access the innovation commons and equally participate in the decision-making process that affects each person’s innovation capability and freedom. In addition, an optimal system of innovation ought to be based on a complementary combination of proprietary and non-proprietary systems in order to produce the highest attainable rates of innovation, productivity, and social utility. For international institutions, I suggest that the WIPO may be a more appropriate forum than the WTO for global innovation governance.

Zugl.: Dresden, Techn. Univ., Diss., 2006