PurposeNowadays despite the increasing importance of intangible assets, especially intellectual capital in the companies; the majority of the traditional accounting systems are unable to calculate the intellectual capital properly. The purpose of this study is to examine the relationship between intellectual capital and financial performance. Design/methodology/approach – The empirical data wer...

This research explores the situation in which a franchisee exits the franchise system but continues to operate independently. This action is a form of brand piracy as the former franchisee exploits the intellectual property of the franchisor. A franchisor, a former franchisee and a current franchisee from six franchise systems were interviewed in order to obtain diametrical viewpoints. It was c...

This paper studies the effect of strengthening intellectual property rights (IPRs) after the signing of the TRIPS on agricultural trade, for the period 1995-2011. It uses data of agricultural exports and a new yearly index of intellectual property (IP) protection, for 60 developed and developing countries. Also, the paper studies bilateral trade links and the intensive and extensive margins of ...

Robyn Ott is the 2004-2005 Managing Editor for the Oklahoma Journal of Law and Technology. She wrote this eBrief while working under the direction of Professor Drew Kershen on the Project on Intellectual Property Rights in Living Matter. Below, Ms. Ott gives an overview of patentability requirements in India for plants, animals, and microorganisms. India is a signatory country to the Trade Rela...

Heterogeneously-licensed systems pose new challenges to architects and designers seeking to develop systems with appropriate intellectual property rights and obligations. In the extreme case, license conflicts may prevent a system’s legal use. Our previous work showed that rights, obligations, and conflicts can be calculated. But architects benefit from fuller information than simply (for examp...

One key issue when dealing with multimedia content systems is taking care of possible Intellectual Property Rights (IPR) management and distribution associated to the content itself. This is applicable to both mobile and fixed access situations. Digital Rights Management (DRM) systems are being developed to solve this issue. Although many of them already exist, their use is not easy, due to, be...

Scientific research and practice in multiagent systems focuses on constructing computational frameworks, principles, and models for how both small and large societies of intelligent, semi-autonomous agents can interact effectively to achieve their goals. This article provides a personal view of the key application areas for cooperative multiagent systems, the major intellectual problems in buil...

The purpose of this paper is to investigate the association between the intellectual capital of firms and their earnings quality. The Research was conducted with 158 accepted companies and 948 firm-year observations from Iran stock market. Empirical studies were conducted based on hypothesis by Value Added Intellectual Coefficient as measures of intellectual capital and taking absolute value of...