The rapid introduction of software products and other objects intellectual property rights in the context fourth industrial revolution requires improvement methodical approaches to identifying costs their acquisition creation. Such will allow unambiguously determining corresponding accounting system reflecting them financial statements. purpose article is disclose essence identification criteri...

Do Southern intellectual property rights (IPRs) affect Northern innovation? There is much theoretical debate on the impact of IPRs in the South on the incentives of Northern firms to innovate and transfer technologies to the South. While empirical research exists on the effects of Southern IPRs on Northern technology transfers, empirical evidence on the effects of Southern IPRs on Northern inno...

1. Introduction 2. Natural Law, the Human Right of Non-Discrimination and Intellectual Property Law (i) Natural Law and Intellectual Property Rights (ii) Human Rights and Intellectual Property Rights (a) International Law (aa) Non-discrimination (bb) Property rights (cc) Authors' moral and material interests (dd) Minimum standard of human rights under customary international law (b) Supranation...

introduction one of the most important factors that encourages consumers to purchase goods or use services, and make them choose one of them among various goods and services, is the design of products and services or their packaging. due to this importance, intellectual property rights protect the design of goods and services or their packaging. however, this protection is not limited to one br...

I study the role of intellectual property rights (IPRs) in a model of endogenous growth with sequential innovation. The model mimics the innovation process in hi-tech sectors where many of the techniques and products used in R&D are recent discoveries themselves. Depending on the structure of the patent system, some of these discoveries might still be protected by a patent. In this context IPRs...

INTERNATIONAL LICENSING AND THE STRENGTHENING OF INTELLECTUAL PROPERTY RIGHTS IN DEVELOPING COUNTRIES DURING THE 1990S ........................ 7 Walter G. Park and Douglas Lippoldt This paper assesses the effect of strengthened intellectual property rights in developing countries on international licensing activity. The analysis draws on indicators for four dimensions of intellectual property ...

because of its very dynamic nature and its close ties with global commerce, intellectual property law is one of the liveliest areas of law. the significant of this branch of law is manifested in the debate which is going on between developed and developing countries in terms of the scope of the protection of intellectual property rights. on the one hand, the developed country argue the stronger...