scholarly journals Assessing the Intangible Assets

2021 ◽  
Vol 4 (519) ◽  
pp. 154-160
Author(s):  
O. V. Fomina ◽  
◽  
O. O. Avhustоva ◽  
I. K. Shushakova ◽  
◽  
...  
Keyword(s):  
Intellectual Property ◽  
Property Rights ◽  
Intellectual Property Rights ◽  
Intangible Assets ◽  
Fair Value ◽  
Legal Regulation ◽  
Intangible Asset ◽  
Cost Approach ◽  
Methodological Approaches ◽  
The Cost

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.

scholarly journals Intellectual property law in the field of sports: specifics of manifestations and features of legal regulation

2021 ◽  
Vol 39 (69) ◽  
pp. 530-546
Author(s):  
Evgen Kharytonov ◽  
Olena Kharytonova ◽  
Maxym Tkalych ◽  
Inna Bolokan ◽  
Hanna Samilo ◽  
...  
Keyword(s):  
Intellectual Property ◽  
Property Rights ◽  
Public Relations ◽  
Intellectual Property Rights ◽  
Legal Regulation ◽  
Property Law ◽  
Sports Law ◽  
Intellectual Property Law ◽  
Legal Method ◽  
Wide Range

The article aims to explore the relationships that arise with respect to intellectual property rights in sports. The objectives of the article are to establish points of contact between intellectual property law and sports, as well as a detailed analysis of relevant public relations in terms of intellectual property law and sports law. To achieve the objectives of the article, the authors used a number of scientific methods, among which the main methods are analysis, synthesis and comparative-legal method. The authors of the study concluded that modern sport is developing in close intertwining with intellectual property rights, because only in this way can a sports spectacle be conveyed to a wide range of spectators and consumers in a broad sense. In addition, the range of points of contact between intellectual property and sports law is constantly growing and such can now be called not only patents and trademarks in sports, but also copyright, "image" rights, know-how in sports and the like.

scholarly journals Protection of Intellectual Property Rights in Ukraine in the Light of European Integration Processes

2020 ◽  
Vol 13 (3) ◽  
pp. 203
Author(s):  
Andrii Neugodnikov ◽  
Tetiana Barsukova ◽  
Roman Kharytonov
Keyword(s):  
Law Enforcement ◽  
Intellectual Property ◽  
Property Rights ◽  
European Integration ◽  
Intellectual Property Rights ◽  
General Public ◽  
Legal Regulation ◽  
Foreign Countries ◽  
Lesser General Public License ◽  
General Public License

The article provides an assessment of the state of legislation of Ukraine on the protection of intellectual property at the present stage. The most important problematic aspects and prospects of improving the legal regulation of intellectual property protection on the way to European integration are described in detail. The experience of foreign countries in ensuring the protection of intellectual property is analyzed. Particular attention is paid to the features of computer program protection, which is especially relevant nowadays. Features of the use of license agreements by the owner of computer programs, namely BSD License, Apache License, GNU General Public License, GNU Lesser General Public License, were analyzed. The conclusion is drawn that a system of continuous analysis of decisions made by European countries in the field of intellectual property law, as well as on issues related to general state policy on the administration of intellectual property, in order to implement developed approaches to legislation and law enforcement practice, could improve the protection of intellectual property rights in Ukraine.

scholarly journals Certain aspects of possible codification of legislation of intellectual property law

2021 ◽  
pp. 108-118
Author(s):  
Olena Shtefan
Keyword(s):  
Intellectual Property ◽  
Property Rights ◽  
Public Relations ◽  
Intellectual Property Rights ◽  
Legal Regulation ◽  
Civil Code ◽  
Property Law ◽  
Intellectual Property Law ◽  
The Subject ◽  
Independent Branch

Keywords: recodification of the Civil Code of Ukraine, codification of legislation onintellectual property law, subject and method of intellectual property law The article examines the issues related to the possibility ofcodification of legislation in the field of intellectual property rights. Currently, inUkraine there is a three-tier regulation of public relations in the field of intellectualproperty law. On the one hand, the Civil Code of Ukraine, the rules of which are characterizedby a corresponding nature, terminological inconsistency with special legislation;special legislation regulating legal relations arising from the creation and use ofcertain objects of intellectual property rights; as well as the provisions of ratified internationallegal acts in this area. Such legislation does not contribute to effectiveprotection or effective protection of intellectual property rights.The updating of the Civil Code of Ukraine will not improve the situation regardingproper legislative support in this area, and may lead to new conflicts. Based on the analysis of existing approaches in legal doctrine on the possible codificationof legislation in the field of intellectual property law, it is concluded that it ispossible if the latter is separated into an independent branch of law, characterized bythe subject and method of legal regulation. The existing approach to the definition ofthe subject of regulation in the doctrine of intellectual property law coincides with thecivilized approaches and does not reflect the specifics of legal relations that characterizethe field of intellectual property. The subject of intellectual property law is notlimited to private law relations, public law is also quite common. In this regard, it isproposed to understand the subject as a legal relationship arising in connection withthe creation, use and protection of intellectual property rights. It is proved that theright of intellectual property can be separated into an independent branch of law andto codify its legislation. This will be facilitated by the interest of the state and the correspondingpolitical will to do so.

PROTECTION OF INTELLECTUAL PROPERTY RIGHTS IN THE CONTEXT OF INTERNATIONAL ECONOMIC INTEGRATION

2020 ◽  
Vol 13 (2) ◽  
pp. 176-182
Author(s):  
V.N. Glaz ◽  
◽  
T.G. Martseva ◽  
O.V. Berezhnaya ◽  
◽  
...  
Keyword(s):  
International Economic ◽  
Intellectual Property ◽  
Property Rights ◽  
Intellectual Property Rights ◽  
Economic Integration ◽  
International Organizations ◽  
Legal Regulation ◽  
The State ◽  
The Republic

This article reveals the importance of legal regulation of intellectual property issues in economic integration between the Russia and the Republic of Belarus. Membership in a number of international organizations makes it necessary to change the state approach to the protection of intellectual property.

scholarly journals NATIONAL STRATEGY OF INTELLECTUAL PROPERTY IN UKRAINE IN THE CONTEXT OF INTERNATIONA OBLIGATIONS

2020 ◽  
Author(s):  
Катерина Горбачова ◽  
Валентина Нежевело ◽  
Ірина Хайхан
Keyword(s):  
Intellectual Property ◽  
Property Rights ◽  
Intellectual Property Rights ◽  
Legal Regulation ◽  
Judicial Reform ◽  
National Strategy ◽  
Association Agreement ◽  
High Court ◽  
The Creation ◽  
The Eu

In times of a deep economic crisis, international support, including economic support, depends largely on fulfillment of the international obligations undertaken by Ukraine. Due to the complexity of the reforms implemented by Ukrainian society, political infighting, lack of politicalwill, unity and consistency in the implemented reforms, our country today recognizes the improper and untimely implementation of certain provisions of the Association Agreement with the EU. Intellectual activity permeates all spheres of society, its results, intellectual property rights are in constant development, changing, new objects appear, which presents new requirements for legal systems, on the legal regulation of the specified sphere, and arising out legal relationships. Today, implementation of the Association Agreement with the EU, one of the Chapters of which is the field of intellectual property, assumes of economic and political importance. However, even the judicial reform introduced and the creation of the High Court on Intellectual Property have not deliver their expected results. All because of inconsistency of actions of legislative and executive branches of power, lack of systematicity in reform, and its insufficient substantiation.That is why, today, there is a growing need for the adoption of the National Strategy for the Development of the Intellectual Property Sphere for the period 2020–2025, which should become a comprehensive reflection of the state policy in the field of intellectualproperty. As to its legal nature, the National Strategy for the Development of Intellectual Property is a set of measures aimed at: (creating) promoting and encouraging the creation of intellectual property rights; (use) the introduction of favorable conditions andmechanisms for the use of intellectual property rights in production and other economic sectors; establishment of effective public administration in the field of intellectual property; increase of efficiency of activity of state institutions of the intellectual property protection system, examination of applications and issuance of security documents; improvement of legislation on protection of intellectual property rights; improving the mechanisms of protection of intellectual property rights; formation of a high level of culture and education in the field of intellectual property in order to build a competitive national economy, based on knowledge and innovation and implemented by the Government of our country. The effectiveness of the Strategy depends on the successful implementation of judicial reform and the effective work of the High Court on Intellectual Property.

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