Intellectual Property Rights Reform and the Cost of Corporate Debt

2017 ◽  
Author(s):  
Azizjon Alimov
2021 ◽  
Vol 4 (519) ◽  
pp. 154-160
Author(s):  
O. V. Fomina ◽  
◽  
O. O. Avhustоva ◽  
I. K. Shushakova ◽  
◽  
...  

The article is concerned with the issues of assessing the intellectual property rights as part of intangible assets of enterprises. The article is aimed at substantiating the theoretical principles and improving methodological approaches to the assessment of intangible assets in the process of formation of the value of enterprise. The normative-legal regulation of valuation of intangible assets in order to determine the value of intangible assets of enterprises in monetary terms for the purposes of accounting and in the field of professional valuation activity is studied. The interrelationship of approaches of independent professional estimation and accounting valuation in order to apply it to the needs of accountance is specified. Described are the cost (based on determining the cost of expenses, necessary for the reproduction or substitution of the valuation object), profit (used to determine the valuation of intellectual property rights, based on the application of assessing procedures for transferring the expected profit to the value of the assessed object) and comparative (determines the market value of an intangible asset, when there is sufficient reliable information on prices in the market of such objects and the terms of contracts for the disposal of property rights to such objects) approaches to the valuation of intangible assets. The formulas for computing the value of intangible assets based on the cost approach are provided. The assessment of intangible assets is carried out according to the above specified formulas of the cost approach on the example of a patent for invention. It is determined that in the absence of an active market to determine the fair value of intangible assets, it is advisable to apply the cost approach, namely: the method of direct reproduction.


2019 ◽  
Author(s):  
desi ratnasari

Intellectual works that are aesthetic creations such as copyright and industrial design are relatively easy to obtain patent rights. Including the discovery of computer program methods, presentations on information found were easier to obtain patent licenses. Even so, there are also intellectual works that apparently cannot be patented. Here are intellectual works that cannot be patented: If the other party obtaining the transfer of rights from the inventor will have a patent for 20 years from the first day of the date of receipt. The rest, after 20 years the exclusive rights will become a public domain. Public domains are intended for the general public, of course, they continue to process licenses to patent holders. Patent rights in intellectual property rights have territorial principles. The territorial principle in this case the patent rights only applies in the country of the inventor submitting a patent application and given. Submissions are made by sending a letter of request to the Director General of Intellectual Property Rights (DJHKI). If the inventor obtains patent rights in Indonesia, for example, the patent rights obtained are not valid or do not have patent rights in other countries. The obligation of the inventor to obtain patent rights has the right to pay an annual fee. The fee is part of the cost of maintaining the patent up to the last year of the protection period. Patents will be legally lost if not paid for three consecutive years. The cost of maintaining patent rights is determined by PNBP Non-Tax State Revenues at the Ministry of law and human rights. Keywords: Invertor Obligations, PNBP and HAM


2019 ◽  
Author(s):  
desi ratnasari

Intellectual works that are aesthetic creations such as copyright and industrial design are relatively easy to obtain patent rights. Including the discovery of computer program methods, presentations on information found were easier to obtain patent licenses. Even so, there are also intellectual works that apparently cannot be patented. Here are intellectual works that cannot be patented: If the other party obtaining the transfer of rights from the inventor will have a patent for 20 years from the first day of the date of receipt. The rest, after 20 years the exclusive rights will become a public domain. Public domains are intended for the general public, of course, they continue to process licenses to patent holders. Patent rights in intellectual property rights have territorial principles. The territorial principle in this case the patent rights only applies in the country of the inventor submitting a patent application and given. Submissions are made by sending a letter of request to the Director General of Intellectual Property Rights (DJHKI). If the inventor obtains patent rights in Indonesia, for example, the patent rights obtained are not valid or do not have patent rights in other countries. The obligation of the inventor to obtain patent rights has the right to pay an annual fee. The fee is part of the cost of maintaining the patent up to the last year of the protection period. Patents will be legally lost if not paid for three consecutive years. The cost of maintaining patent rights is determined by PNBP Non-Tax State Revenues at the Ministry of law and human rights. Keywords: Invertor Obligations, PNBP and HAM


2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Inggrit Fernandes

Batik artwork is one of the treasures of the nation's cultural heritage. Batik artwork is currently experiencing rapid growth. The amount of interest and market demand for this art resulted batik artwork became one of the commodities in the country and abroad. Thus, if the batik artwork is not protected then the future can be assured of a new conflict arises in the realm of intellectual property law. Act No. 28 of 2014 on Copyright has accommodated artwork batik as one of the creations that are protected by law. So that this work of art than as a cultural heritage also have economic value for its creator. Then how the legal protection of the batik artwork yaang not registered? Does this also can be protected? While in the registration of intellectual property rights is a necessity so that it has the force of law to the work produced


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