scholarly journals Life cycle of innovation and assessment of intellectual property value in enterprises

2021 ◽  
Vol 289 ◽  
pp. 07032
Author(s):  
M. A. Makhkamova

The article examines the theoretical issues of the implementation of the life cycle of innovation and practical methods for assessing the loss of value of intellectual property in enterprises in the market. The method of the cost approach is disclosed, which assumes the accounting of the costs of reproduction of the assessed intellectual property in current prices, minus depreciation, as the most effective method for assessing intellectual property. Also considered are the rates of depreciation of fixed assets of industrial facilities, the coefficients of revaluation of the cost of fixed assets, depending on their depreciation. The article proposes the author’s approach to the gradation of the assessment of the lost usefulness of intellectual property in percentage and the relationship between the stages of the life cycle of an innovation and the state of the assessment of intellectual property..

2021 ◽  
Vol 3 (5) ◽  
pp. 52-61
Author(s):  
D. V. ZVEREV ◽  
◽  
I. I. SAVELEV ◽  

Based on the experience of checking the validity of prices for military products supplied within the frame-work of the state defence order, problematic issues of rationing of labor costs have been identified. The im-perfection of the current regulatory framework in the field of substantiating the labor intensity of work is shown. Proposals for the standardization of labor at various stages of the life cycle of weapons, military and special equipment are reasoned.


2022 ◽  
pp. 1-29
Author(s):  
Carlos A. Parra ◽  
Adolfo Crespo Márquez ◽  
Vicente González-Prida ◽  
Antonio Sola Rosique ◽  
Juan F. Gómez ◽  
...  

The chapter explains in detail the maintenance management model (MMM) taken as a reference for the development of the book. The chapter is based on the eight phases of the MMM. The first three blocks determine the effectiveness of the management; the following blocks assure the same efficiency and continuous improvement in the following way: Blocks 4 and 5 include actions for the planning and scheduling of maintenance, including, of course, the capacity of planning of department of maintenance. Blocks 6 and 7 are dedicated to the evaluation and control of the maintenance and the cost of assets throughout their life cycle. This chapter of introduction briefly summarizes the process and the reference frame necessary for the implementation of the MMM. This chapter also presents the relationship between the eight phases of the maintenance management model proposed and the general requirements of the asset management standard ISO 55000 to show how the gradual implementation of the MMM largely covers the requirements of the standard ISO 55000.


Author(s):  
Mirko Luca Lobina ◽  
Luigi Atzori ◽  
Davide Mula

Many audio watermarking techniques presented in the last years make use of masking and psychological models derived from signal processing. Such a basic idea is winning because it guarantees a high level of robustness and bandwidth of the watermark as well as fidelity of the watermarked signal. This chapter first describes the relationship between digital right management, intellectual property, and use of watermarking techniques. Then, the crossing use of watermarking and masking models is detailed, providing schemes, examples, and references. Finally, the authors present two strategies that make use of a masking model, applied to a classic watermarking technique. The joint use of classic frameworks and masking models seems to be one of the trends for the future of research in watermarking. Several tests on the proposed strategies with the state of the art are also offered to give an idea of how to assess the effectiveness of a watermarking technique.


2014 ◽  
Vol 638-640 ◽  
pp. 2370-2376
Author(s):  
Yan Zheng ◽  
Di Su ◽  
Xu Wang ◽  
Yu Cai

Life Cycle Cost of Construction engineering project management is a combination of modern management theory—system theory, cybernetics and information theory combined with the construction project. In this paper, a model of substation life cycle cost is built comprehensively, by making a model for the cost estimating of substation design and construction cost. Meanwhile, the operation loss, operation maintenance cost are analyzed and calculated, the estimate of the retirement costs is carried on. On these basics, analyzes the relationship between the cost, then the numerical example is given ultimately. Eventually, optimal reliability and economical efficiency is achieved.


Author(s):  
Hao Wang ◽  
Dagen Weng

A new methodology is being introduced to address the life-cycle cost (LCC) of base-isolated large liquefied natural gas (LNG) tanks. The relationship between LCC and seismic fortification intensity is established to evaluate how much reduction of earthquake force can minimize the LCC. Each composition of LCC is analyzed including the initial cost, the isolators cost and the excepted damage cost. The isolators cost consists of the cost of lead rubber bearings and dampers. The cost of lead rubber bearings is proposed proportional to its volume and the cost of dampers is not only related to its maximum displacement but also to its tonnage. The concept of seismic intensity is being used to estimate the expected damage cost, greatly simplifying the calculation. Moreover, a tank in a LNG receiving terminal in China is employed as an example to assess its LCC in isolated and non-isolated situation respectively. The results show that the proposed method is efficient and the expected damage cost is enormously reduced because of the application of isolators, which leads to the reduction of the LCC of the tank.


2020 ◽  
Vol 216 ◽  
pp. 01174
Author(s):  
M.A. Mahkamova

The issues of assessing the loss of intellectual property value in the market conditions at energy sector enterprises are studied. The cost approach method is revealed, which implies taking into account the cost of reproduction of the intellectual property being valued in current prices less depreciation, as the most effective method of intellectual property valuation. The article suggests the author's approach to grading the estimation of lost utility of intellectual property.


2019 ◽  
Vol 1 (3) ◽  
pp. 1013-1032
Author(s):  
Indri Adelina Rizal ◽  
Nurzi Sebrina

This study aims to provide empirical evidence whether earnings management can influence the cost of equity capital and whether the company's life cycle can strengthen or weaken the relationship between earnings management and the cost of equity capital. Profit Management in this study was measured using a discretionary accrual proxy. The company's life cycle is measured using the company's cash flow pattern and the cost of equity capital measured using measurements from Ohlson's (1995) model modified by Utami (2005). This study is classified as causative research. The population in this study are manufacturing companies listed on the Indonesian Stock Exchange period of 2013 to 2017.By using purposive sampling method, there were 60 companies as the research’s sample. The type of data used is secondary data obtained from www.idx.co.id. The analysis used in this study is multiple linear regression analysis. The results of this study are that earnings management has no significant positive effect on the cost of equity capital and the company's life cycle is not able to strengthen or weaken the relationship of earnings management with the cost of equity capital.


Ekonomika ◽  
2013 ◽  
Vol 92 (4) ◽  
pp. 73-81
Author(s):  
Olena V. Bazhenova ◽  
Kateryna I. Krytsun

Abstract. The authors investigate and analyze the possibility of the Modigliani–Ando–Brumberg life-cycle model to describe the relationship among income, consumption, savings, and inheritance of individual households of Ukraine’s economy by using the state statistics data of Ukraine. The features and contradictions of the assumption that a person has the desire to stabilize consumption and make it uniform throughout his life to Ukrainian households are tested.Key words: life cycle model, savings, income, debt, retirement, consumption, wealth, inheritance, constant consumption


2021 ◽  
Vol 937 (3) ◽  
pp. 032084
Author(s):  
A Kozhoshev ◽  
Dzh Saralinova ◽  
D Dokhkilgova

Abstract Fixed assets are considered to be a part of the property used as means of labor in the production of products or services or for the management of the organization for a period exceeding 12 months. The problem of investing in fixed assets is manifested in the development of investment activities, in the lack and high cost of the necessary sources of investment, in the need for the implementation of economic projects and programs, in the choice and making of effective investment decisions aimed at the reproduction of fixed assets in agriculture in Russia. The increase in the cost of fixed assets will be followed by an increase in payments in the form of the property tax to the budget. The increase in profits will also entail an increase in the amounts charged to businesses as taxes. In this case, there is a direct interest of the state. Thus, the expansion of the opportunities for an investment tax credit for the renewal of fixed assets will allow not only to increase payments to the budget but also to form its own source of investment activity at the enterprise in the form of a depreciation reserve.


Author(s):  
E.N. Trofimova ◽  
◽  

The article describes the methodology for setting prices for paid veterinary services when providing services for unproductive animals. The analysis of the work of the state veterinary institution for 2020 was carried out; the list of veterinary work (services) was clarified; 146 prices for paid veterinary work (services) provided by the institution for the maintenance of unproductive animals were developed, taking into account the cost structure of the institution; the methodology for using prices for the relationship of the state veterinary institution of the city with consumers of veterinary services was explained.


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