scholarly journals Writing successful patents and overcoming patent barriers

2019 ◽  
Vol 79 (01S) ◽  
Author(s):  
Padmavati Manchikanti
Keyword(s):  
Environment Friendly ◽  
Great Opportunity ◽  
Plant Parts ◽  
Agriculture Sector ◽  
Patent Search ◽  
Economic Significance ◽  
Prior Art ◽  
The Subject ◽  
The Cost ◽  
Technology Area

Inventions related to pre-harvest and post-harvest technologies have revolutionized agriculture. There is a significant growth of intellectual property rights (IPR) in agriculture across the globe. The predominant forms of IP relevant to agriculture sector are patents and designs. Patents are given to inventions that qualify patent eligibility, patentability criteria and disclosure norms. In the area of agriculture, patents provide a great opportunity for improving agricultural processes and products. Understanding the requirements of an invention under the Indian Patents Act, 1970 is necessary to know what can be patentable in India. The criteria of novelty, non-obviousness and industrial application and disclosure norms are applicable to all inventions irrespective of the technology areas. Examination guidelines for each technology area indicate to the elaborateness of the practice in relation to patents. While preparing patent specifications for agriculture inventions, it is important to ensure that the subject matter claimed should not be a method of agriculture (under Section 3h) or plants or plant parts (under Section 3j of the Act). Identification of relevant prior art and its anticipatory value is very important for the assessment of novelty of inventions. Agriculture inventions which can lower the cost, be obtained by reduced number of steps and are environment friendly can be considered under ‘economic significance’ by the Indian patent office (under the purview of Section 2(1) ja). Adhering to the disclosure norms (as mandated under Section 10 of the Act) are also important. Inventors/applicants need to also consider the deposit requirements. The present work examines the relevance of IPR and expansion of the patentability criteria, disclosure norms and additional requirements in relation to agriculture. It will highlight the need for patent search as an integral requirement for research, the process of preparation of invention disclosures to enhance the innovative ability of academic institutions as well as researchers.

Developing the adaptive process-based budgeting through TD-ABC and TD-ABB as part of strategic management accounting

2020 ◽  
Vol 23 (10) ◽  
pp. 1182-1194
Author(s):  
A.A. Akhmetzyanov ◽  
A.Yu. Sokolov
Keyword(s):  
Strategic Management ◽  
Cost Allocation ◽  
Management Accounting ◽  
Practical Significance ◽  
Common Time ◽  
Strategic Management Accounting ◽  
Scientific Papers ◽  
The Subject ◽  
The Common ◽  
The Cost

Subject. The article focuses on the advanced time-driven tools for allocating overhead expenses, which are based on process-based budgeting. Objectives. We articulate a technique for cost allocation so as to assess the cost of each process with reference to the common time driver. Methods. The study relies upon methods of systematization, classification, analogy and comparison, and summarizes the scientific literature on the subject. Results. The article presents our own suggestions on implementing TD-ABC and TD-ABB into the strategic management accounting process of developer companies. The principles were proved to help more effectively allocate overhead expenses and assess the capacity load of each process performed by functions, departments and employees. Carrying out a comparative analysis, we found certain reserves for utilizing resources more effectively. Conclusions and Relevance. The findings are of scientific and practical significance and can be used by developer and construction businesses. The conclusions can prove helpful for scientific papers, student books, and further research.

Renovating the View of Cost Sharing for the Underground Low Voltage Cable Projects in Hanoi

2019 ◽  
Vol 35 (5E) ◽  
Author(s):  
Pham Thi Thu Ha ◽  
Phan Dieu Huong
Keyword(s):  
Willingness To Pay ◽  
Cost Sharing ◽  
Low Voltage ◽  
Power Grid ◽  
Field Studies ◽  
Power Industry ◽  
Well Field ◽  
The Subject ◽  
Sharing Responsibility ◽  
The Cost

Underground power grid projects in Hanoi is so urgent that it requires immediate implementation. To synchronously and quickly implement the underground power grid projects, people in charge should not follow the outdated perspectives of just including the power industry, but also need to call for the support and cost sharing responsibility from consumers. This paper aims at approaching the subject both from the producers and consumers’ perspectives to together sharing the cost of putting the power grid underground not only in Hanoi but other metropolitans in Vietnam as well. Field studies (including 104 families) at Hoan Kiem District, Hanoi and CBA method were applied to investigate the willingness to pay (WTP) level of consumers to share the cost with the power industry for the underground power grid projects in Hanoi. The overview of the results shows that cost for the underground power grid in Hoan Kiem District ranging from 30,000 VND/household/month to 46,000VND/household/month. On the other hand, the willingness to pay of a typical household of four people within Hoan Kiem District ranges from 17,000VND/month to 24,000VND/month, with the most favorable method of annual payment within a detailed timeline.

Statistical Evaluation for claims and disputes in construction contracts

2017 ◽  
Vol 5 (2) ◽  
pp. 80-96
Author(s):  
Raid Saleem Abd Ali ◽  
Nooran kanaan Yassin
Keyword(s):  
Construction Projects ◽  
Statistical Evaluation ◽  
Relative Importance ◽  
Minimum Level ◽  
Construction Contracts ◽  
Long Period ◽  
Price Schedule ◽  
Questionnaire Form ◽  
The Subject ◽  
The Cost

This research aims to diagnose and identify the causes of claims and disputes between the contractor and the employer, also review the methods used to resolve disputes in construction contracts. In order to achieve the goal of the research, scientific methodology is followed to collect information and data on the subject of claims and disputes in construction projects in Iraq through personal interviews and questionnaire form. The most important results in this research are: the price schedule contract as a kind of competitive contracts is the most important and guarantee for the completion of minimum level of claims and disputes with relative importance of (84.1), compared with the (cost plus a percentage of the cost contract) as a kind of negotiating contracts is the most relative importance of (79.6), and the turnkey contract as a kind of special contracts is the most relative importance of (74.2). The  contractor and  his agents are one of the most influence sources in occurring claims and disputes in construction contracts with relative importance of (77.4) followed by the contract documents with relative importance of (74.2) and then the employer with relative importance of (73.2). In addition to the long period of litigation and the multiplicity of veto grades are most negative when contractual disputes have resolved by it, and with relative importance of (86), followed by the large number of issues and lack of efficiency and specialty of Judges with relative importance (78.4). Finally, the direct negotiation method (relative importance of 77) is one of the most friendly settlement ways favored by conflicted parties, while the resolution of disputes and claims board (relative importance of 10) occupied the last rank in the friendly settlement ways.

FUNCTIONING OF THE MENTAL DEFENSES IN THE CONDUCT OF INTERROGATION WITHIN THE CRIMINAL PROCESS

2018 ◽  
Vol 28 (6) ◽  
pp. 2161-2165
Author(s):  
Hristo Ivanov Popnikolov
Keyword(s):  
Objective Assessment ◽  
Critical Conditions ◽  
Criminal Process ◽  
External Influences ◽  
Administration Of Justice ◽  
Individual Protection ◽  
The Subject ◽  
The Individual ◽  
The Cost ◽  
Subjective Side

From the subject presented in the report it is evident that the pre-trial and the court bodies may, to some extent, be influenced both by the person of the accused and by his competence to participate in the criminal process. In this regard as an expert, the psychologist can offer invaluable assistance. Each expertise would assist all actors involved in the administration of justice on their objective assessment of the offenders, the understanding of their individual protection and the inherent self-justification during procedural actions. The involvement of psychologists in the criminal process is key to establishing the truth in the investigation, because every crime as an act has a subjective side, expressed in the psychic attitude of the perpetrator to the committed act. Establishing these psychological motives is a key point in the criminal process with a view to establishing the truth.Psychological protection stabilizes the personality in the critical conditions of counteraction, related to the elimination of the experiences of tension, anxiety, stress and frustration, leading to maximum mobilization of its resources and at the same time to their overpayment. Thus, the individual who is the subject of the process action is protected against the adverse external influences, but at the cost of a lot of effort and enormous loss of nervous-mental energy, which increases his own vulnerability instead of contributing to its reduction. The appearance and functioning of psychological protection can be significantly impeded by the interaction of the investigator with the accused. Even more complicated is the situation when it breaks the communication contact that may arise in the psychological alienation and self-isolation of the accused due to the desire to protect himself.Protective psychological dominance is a real psychic activity that investigators, investigators, investigators and judges need to take into account in order to effectively deal with their task and to overcome the resistance of the investigated persons and in a time to prove in a lawful and moral way their guilt and participation in the commitment of the crimes.

Drug costs and treatment choices: a DTB symposium

1993 ◽  
Vol 31 (11) ◽  
pp. 41-44
Keyword(s):  
Cost Benefit Analysis ◽  
Health Benefit ◽  
Cost Benefit ◽  
Drug Costs ◽  
Benefit Analysis ◽  
Treatment Choices ◽  
The Subject ◽  
The Cost ◽  
The Relationship ◽  
Service Managers

The relationship between drug costs and treatment choices was the subject of the first annual Drug and Therapeutics Bulletin symposium held in March 1993.* In a time of severe financial constraints for the NHS it is important that the money available is well spent. In the case of treatment that means the benefits must be worth the cost. There is, however, no agreed way of deciding when a particular health benefit to an individual is worth the cost to the NHS. Drug prices are easier to measure and more consistent than the prices of other treatments, and may be more amenable to cost-benefit analysis. Treatment choices are made primarily by doctors but with critical input from patients, pharmacists, nurses and health service managers. In this article we give an overview of the symposium at which speakers described ways in which drug costs and treatment choices were tackled in general practice (Ann McPherson, John Howie), in hospital (Dorothy Anderson), in clinical research and audit (Iain Chalmers, Alison Frater), by consumers (Anna Bradley), by health economists (Mike Drummond) and by government (Joe Collier). We also take into account points raised in discussion by the participants.

PRESIDENT'S MESSAGE

PEDIATRICS ◽  
1962 ◽  
Vol 30 (1) ◽  
pp. 157-158
Author(s):  
Carl C. Fischer
Keyword(s):  
Whooping Cough ◽  
American People ◽  
Practice Of Medicine ◽  
The Subject ◽  
The Government ◽  
The Individual ◽  
The Cost ◽  
Federal Assistance ◽  
Children Under 5

REGARDLESS of how we, as individual physicians, may feel about the role of the federal government in the individual practice of medicine, the time has long since passed when we can afford the luxury of ignoring it. In past years the influence of the government on medicine has been mostly in general areas and perhaps least of all in that of pediatrics; but under the present administration there has been a decided change. For this reason it seems necessary to me to call to the attention of all Fellows of the Academy the particular items in President Kennedy's message of February 26, 1962, which relate specifically to the practice of Pediatrics. These may be considered to be three in number: The first of these dealt with the subject of immunization. On this topic President Kennedy said: I am asking the American people to join in a nationwide vaccination program to stamp out these four diseases (whooping cough, diphtheria, tetanus, and poliomyelitis) encouraging all communities to immunize both children and adults, keep them immunized and plan for the routine immunization of children yet to be born. To assist the states and local communities in this effort over the next 3 years, I am proposing legislation authorizing a program of federal assistance. This program would cover the full cost of vaccines for all children under 5 years of age. It would also assist in meeting the cost of organizing the vaccination drives begun during this period, and the cost of extra personnel needed for certain special tasks.

The ‘Pistola’ of Cerveri de Girona

Traditio ◽  
1948 ◽  
Vol 6 ◽  
pp. 161-185
Author(s):  
Kurt Lewent
Keyword(s):  
The Other ◽  
Love Affair ◽  
Other Hand ◽  
Good Taste ◽  
Moral Argumentation ◽  
The Subject ◽  
Way Of Thinking ◽  
The One ◽  
The Cost ◽  
Troubadour Poetry

Cerveri was decidedly no poetical genius, and often enough he follows the trodden paths of troubadour poetry. However, there is no denying that again and again he tries to escape that poetical routine. In many cases these attempts result in odd and eccentric compositions, where the unusual is reached at the cost of good taste and poetical values. On the other hand, it must be admitted that Cerveri's efforts in this respect were not always futile. His is, e.g. an amusing satire upon bad women. One of his love songs, characteristically called libel by the MS (Sg), assumes the form of a complaint submitted to the king as the supreme earthly judge, in which the defendant is the lady whose charms torture the lover and have made him a prisoner. This poem combines the traditional praise of the beloved and a flattery addressed to the king. Its slightly humoristic tone is also found in a song entitled lo vers del vassayll leyal. Here Cerveri, basing himself on a certain legend connected with St. Mark, gives the king advice in his love affair. Again the poet kills two birds with one stone, flattering the sovereign and pointing, for obvious purposes, to his own poverty. The latter is the only topic of a remarkably personal poem in which the author complains bitterly that, while many of his playmates have become rich in later years, the only wealth he himself did amass were the chans gays and sonetz agradans which he composed for other people to enjoy. Cerveri even tries to renew the traditional genre of the chanson de la mal mariée by adding motifs of—presumably—his own invention. This tendency towards a more independent way of thinking and greater originality in its poetical presentation could not be better illustrated than by the two poems which the MS calls Lo vers de la terra de Preste Johan and Pistola The one puts the poet's moral argumentation against the background of the medieval legend of Prester John, the other, which forms the subject of the present study, sets its teachings in a still more solemn framework, the liturgy of the Mass.

scholarly journals PENERAPAN TAX REVIEW SEBAGAI DASAR EVALUASI ATAS PEMENUHAN KEWAJIBAN PERPAJAKAN PPH BADAN DAN PPN

2018 ◽  
pp. 245
Author(s):  
I Kadek Agus Setiawan ◽  
Putu Ery Setiawan
Keyword(s):  
Income Tax ◽  
National Development ◽  
Value Added ◽  
Corporate Income Tax ◽  
Measuring Instruments ◽  
Value Added Tax ◽  
The Subject ◽  
The Difference ◽  
Tax Reporting ◽  
The Cost

Taxes as a source of state revenues are used as a source of funds for governments for national development and measuring instruments to regulate government policies. Taxation or tax review is a measure of all company transactions to calculate the amount of tax payable and predict potential taxes that may arise under applicable tax laws and regulations. This research was conducted at PT. KBIC which is engaged in cargo of Tax Year 2015. The purpose of this study is to determine the effect of the implementation of tax review of corporate income tax and value added tax. The method used in this research is descriptive comparative. Comparing the results of tax reporting by the company with the calculation of Corporate Income Tax and Value Added Tax at PT. KBIC tax year 2015 from the researcher in accordance with the applicable tax provisions in Indonesia. Based on the results of the research, the tax review of the Corporate Income Tax has found differences in the fiscal reconciliation report on the Office of Travel and Phone Charge accounts. Taxpayers make 100% corrections of the cost of mobile phones. It should be corrected cost of 50% of the cost should be. On the company's travel account, the company can not show the official report or notes in the assignment explaining the subject or purpose of the Overseas official's travel related to the company's principal activity that causes the difference of tax correction between the taxpayer and the researcher. Tax review conducted on Value Added Tax, the taxpayer has reported the fiscal reconciliation report correctly and there is no mistake.

scholarly journals Reserves of Motor-Vehicle Insurance in Finland

1962 ◽  
Vol 2 (1) ◽  
pp. 161-173 ◽  
Author(s):  
Teivo Pentikäinen
Keyword(s):  
Motor Vehicle ◽  
Insurance Companies ◽  
Accurate Calculation ◽  
Short Term ◽  
The Subject ◽  
Image Position ◽  
Premium Income ◽  
The Cost ◽  
Motor Vehicle Insurance ◽  
Cluster Points

The Ministry of Social Affairs, which acts i.a. as the supervising office in Finland, has given instructions regarding the normal reserves of insurance companies. A summary of these and some comments are given here as far as they concern motor-vehicle insurance. The instructions as far as they concern the subject referred to in the following in the items 2-6, 9 and 10, were compiled by a committee, presided over by Mr. I. Ketola, M. Sc, which availed itself of the experience of several Finnish insurance companies.In order to give a review of the system as a whole many items, which are mathematically trivial and well-known, are briefly explained.The conventional principle of “pro rata parte temporis” is followed, which leads to the well-known reserve where P is the premium income of the company. This provides that the days when the premiums fall due are approximately equally distributed over the year (which can be checked from the premium sums of the different months in the book-keeping) or at least have no cluster points in the second half of the year and that the cost of the collecting of premiums is not less than 0.2 P. A more accurate calculation takes into account i.a. temporary short term policies etc.In casu-reserve. All unpaid claims (except those mentioned later) due to accidents which occured before the end of the account year, are listed and rated one by one. Doubtful cases, e.g. where the cause of the accident is still under litigation, are calculated in accordance with the “worst” alternative.

scholarly journals FSBu 25/2018 “Accounting for Leases”   and IFRS 16 “Leases”: A comparative Analysis of Key Provisions

2020 ◽  
Vol 6 (6) ◽  
pp. 42-51
Author(s):  
V. S. Plotnikov ◽  
O. V. Plotnikova
Keyword(s):  
Structural Information ◽  
Balance Sheet ◽  
Financial Statements ◽  
Practical Significance ◽  
Accounting System ◽  
The Subject ◽  
The Cost ◽  
Lease Accounting ◽  
Comparative Description

The article is devoted to the problem of accounting reflection of rental relations, which has been the subject of discussion by professional accountants for more than 100 years. At present, more standards are devoted to this problem in world practice than to other accounting objects. Nevertheless, a number of issues remain unresolved. The methodological framework of the study is based on a comparative description of the provisions of IFRS 16 “Leases” and FSBU 25/2018 “Accounting for Leases” and includes a new institutional theory, Conceptual framework for the presentation of financial statements. The research methodology provides for the reclassification of balance sheet items, which allows for significant structural information regarding the reflection of rental objects. The analysis revealed the following differences in standards: the Russian FSBU 25/2018 unreasonably introduces accounting for leasing transactions into the financial lease accounting system; insufficiently convincingly and without proper evidence the issues of identification of financial lease accounting objects are covered. The prospective direction of accounting for financial leases is the possibility of reflecting the property transferred by the lessee as an element of the cost of financial capital, at the same time, the tenant’s long-term obligations should be recognized as existing obligations. The practical significance of the study is determined by the possibility of reducing the level of debt in the balance of the parties to the lease transaction.

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