WorldWideScience

Sample records for forest earns patent

  1. 43 CFR 19.8 - Prospecting, mineral locations, mineral patents, and mineral leasing within National Forest...

    Science.gov (United States)

    2010-10-01

    ... patents, and mineral leasing within National Forest Wilderness. 19.8 Section 19.8 Public Lands: Interior... § 19.8 Prospecting, mineral locations, mineral patents, and mineral leasing within National Forest... locations, mineral patents, and mineral leasing within National Forest Wilderness are contained in parts...

  2. Patent Deployment Strategies and Patent Value in LED Industry.

    Science.gov (United States)

    Wu, Ming-Fu; Chang, Keng-Wei; Zhou, Wei; Hao, Juan; Yuan, Chien-Chung; Chang, Ke-Chiun

    2015-01-01

    This study applies two variables in the measurement of company patent deployment strategies: patent family depth and earn plan ratio. Patent family depth represents the degree to which certain fields and markets are valued by the patent owner. Earn plan ratio defined as the ratio of the number of patent forward citations to patent family size. Earn plan ratio indicates the degree to which a patent family could be cited by later innovators and competitors. This study applies a logistic regression model in the analysis LED industry data. The results demonstrate that patent value has a positive relationship with the patent family depth, and earn plan ratio.

  3. Modern evaluation of patents

    Science.gov (United States)

    Ignat, V.

    2016-08-01

    The number of patents is not so important as the market value. The market value is especially important for licensing of patents, make-or-buy decisions for technology procurement, corporate finance. Patents can be used as collateral for financing. Patents and credit approvals: without patents only 46% and with patents 54%. The value share of knowledge-based components to industrial products already reached 50% and it is still rising. OECD called these developments under the slogan "knowledge economy”. German Norm-DIN 77100 provides a working method for monetary evaluation of a patent. The value of a patent arises from its use. A patent can be used to protect or to earn licensing revenues. An evaluation expertise is required in areas, such as marketing, finance, R & D and strategic planning. As an indicator of the value of a patent is often used the number of citations. The number of a patent citation refers to its meaning and value. Other indicators would be: size of the patent family, validity of the patent, result of objections against patent application, number and quality of claims. The analysis of 9.000 patents resulted that only 7.2% worth over 10 million euro and 68% below 1 million euro. The cost method: it is considered the cost that would be incurred for the development and patenting of a similar invention. The market method: are used the prices that have been achieved in comparable with recently transactions. The Income method: the potential reward is measured, which can arise from a patent. The evaluation will be in the following areas: legal status, technology, market conditions, finance and strategy. Each question relates to a different parameter of a value.

  4. Timing earnings

    Institute of Scientific and Technical Information of China (English)

    Donghua; Chen; Xiangqin; Qi; Yongjian; Shen; Huimiao; Lin

    2011-01-01

    Since the opening of China’s securities market,there have been a number of bull and bear cycles.This paper discusses how executives use the market timing approach to manage earnings in different cycles to maximize firm value.We find that Chinese listed companies choose to release more earnings during bull markets and this phenomenon is more evident in companies that are more profitable and have higher valuations.We also find that executives who do not release more earnings during bull markets are more likely to be dismissed.

  5. Software Patents.

    Science.gov (United States)

    Burke, Edmund B.

    1994-01-01

    Outlines basic patent law information that pertains to computer software programs. Topics addressed include protection in other countries; how to obtain patents; kinds of patents; duration; classes of patentable subject matter, including machines and processes; patentability searches; experimental use prior to obtaining a patent; and patent…

  6. Additional burden of asymptomatic and sub-patent malaria infections during low transmission season in forested tribal villages in Chhattisgarh, India.

    Science.gov (United States)

    Chourasia, Mehul Kumar; Raghavendra, Kamaraju; Bhatt, Rajendra M; Swain, Dipak Kumar; Meshram, Hemraj M; Meshram, Jayant K; Suman, Shrity; Dubey, Vinita; Singh, Gyanendra; Prasad, Kona Madhavinadha; Kleinschmidt, Immo

    2017-08-08

    The burden of sub-patent malaria is difficult to recognize in low endemic areas due to limitation of diagnostic tools, and techniques. Polymerase chain reaction (PCR), a molecular based technique, is one of the key methods for detection of low parasite density infections. The study objective was to assess the additional burden of asymptomatic and sub-patent malaria infection among tribal populations inhabiting three endemic villages in Keshkal sub-district, Chhattisgarh, India. A cross-sectional survey was conducted in March-June 2016, during the low transmission season, to measure and compare prevalence of malaria infection using three diagnostics: rapid diagnostic test, microscopy and nested-PCR. Out of 437 individuals enrolled in the study, 103 (23.6%) were malaria positive by PCR and/or microscopy of whom 89.3% were Plasmodium falciparum cases, 77.7% were afebrile and 35.9% had sub-patent infections. A substantial number of asymptomatic and sub-patent malaria infections were identified in the survey. Hence, strategies for identifying and reducing the hidden burden of asymptomatic and sub-patent infections should focus on forest rural tribal areas using more sensitive molecular diagnostic methods to curtail malaria transmission.

  7. Intergenerational earnings mobilities

    DEFF Research Database (Denmark)

    Hussain, Azhar; Munk, Martin D.; Bonke, Jens

    2009-01-01

    This article gives various estimates of intergenerational earnings mobility by applying different earning periods, age brackets, and earning components. The methodology enables us to investigate how sensitive results are to different delimitations and, thereby, to make more accurate international...

  8. Patente gera patente?

    OpenAIRE

    Joana Coeli Ribeiro Garcia

    2006-01-01

    A patente, fonte de informação e geradora de nova patente em condições e contexto favoráveis, constitui objeto desta pesquisa. Esta é respaldada em quadro teórico da Ciência da Informação e identifica os fatores intervenientes no fluxo das relações desde a patente-fonte até o registro de nova patente. Da amostra da pesquisa constam instituições privadas e públicas representadas por unidades situadas em Brasília, Belo Horizonte e Rio de Janeiro. A entrevista é a técnica usada para a coleta de ...

  9. Essays on Earnings Predictability

    DEFF Research Database (Denmark)

    Bruun, Mark

    affect the accuracy of analysts´earnings forecasts. Finally, the objective of the dissertation is to investigate how the stock market is affected by the accuracy of corporate earnings projections. The dissertation contributes to a deeper understanding of these issues. First, it is shown how earnings...... of analysts’ earnings forecasts. Furthermore, the dissertation shows how the stock market’s reaction to the disclosure of information about corporate earnings depends on how well corporate earnings can be predicted. The dissertation indicates that the stock market’s reaction to the disclosure of earnings...... forecasts are not more accurate than the simpler forecasts based on a historical timeseries of earnings. Secondly, the dissertation shows how accounting standards affect analysts’ earnings predictions. Accounting conservatism contributes to a more volatile earnings process, which lowers the accuracy...

  10. Google Patents: The global patent search engine

    OpenAIRE

    Alireza Noruzi; Mohammadhiwa Abdekhoda

    2014-01-01

    Google Patents (www.google.com/patents) includes over 8 million full-text patents. Google Patents works in the same way as the Google search engine. Google Patents is the global patent search engine that lets users search through patents from the USPTO (United States Patent and Trademark Office), EPO (European Patent Office), etc. This study begins with an overview of how to use Google Patent and identifies advanced search techniques not well-documented by Google Patent. It makes several sug...

  11. Intergenerational earnings mobilities

    DEFF Research Database (Denmark)

    Hussain, Azhar; Munk, Martin D.; Bonke, Jens

    2009-01-01

    This article gives various estimates of intergenerational earnings mobility by applying different earning periods, age brackets, and earning components. The methodology enables us to investigate how sensitive results are to different delimitations and, thereby, to make more accurate international...... comparisons of intergenerational earnings mobility. We find that intergenerational earnings mobility is found to be substantially lower when hourly wage rates rather than annual earnings are used, whether the latter are inclusive or exclusive of public transfers. Moreover, when the same specifications...... are applied for Denmark as for other countries, we find that intergenerational earnings mobility from father to son in Denmark is on the same level as in Sweden, Norway, and Finland, whereas the intergenerational earnings mobility in all the Nordic countries is found to be higher than in the United Kingdom...

  12. Essays on Earnings Predictability

    DEFF Research Database (Denmark)

    Bruun, Mark

    affect the accuracy of analysts´earnings forecasts. Finally, the objective of the dissertation is to investigate how the stock market is affected by the accuracy of corporate earnings projections. The dissertation contributes to a deeper understanding of these issues. First, it is shown how earnings...... forecasts can be generated based on historical timeseries patterns of financial ratios. This is done by modeling the return on equity and the growth-rate in equity as two separate but correlated timeseries processes which converge to a long-term, constant level. Empirical results suggest that these earnings...... of analysts’ earnings forecasts. Furthermore, the dissertation shows how the stock market’s reaction to the disclosure of information about corporate earnings depends on how well corporate earnings can be predicted. The dissertation indicates that the stock market’s reaction to the disclosure of earnings...

  13. Decoding Patent Information Using Patent Maps

    OpenAIRE

    Chen-Yuan Liu; James Chingyu Yang

    2008-01-01

    Patent information is a derivative product from the legal patent system. This information, which includes patent applications, patent descriptions, patent gazettes, patent abstracts, and patent data, is prepared in exact compliance with the regulations and specifications of the patent acts. Patent information, different from other published circulating information, is legally well protected. For convenience, this study classifies patent information into bibliographic and numeric data to creat...

  14. Google Patents: The global patent search engine

    Directory of Open Access Journals (Sweden)

    Alireza Noruzi

    2014-06-01

    Full Text Available Google Patents (www.google.com/patents includes over 8 million full-text patents. Google Patents works in the same way as the Google search engine. Google Patents is the global patent search engine that lets users search through patents from the USPTO (United States Patent and Trademark Office, EPO (European Patent Office, etc. This study begins with an overview of how to use Google Patent and identifies advanced search techniques not well-documented by Google Patent. It makes several suggestions for improving Google Patents. This study also compares the citation counts provided by Google Patents for journals in the field of library and information science (LIS. Finally, it concludes that Google Patents provides a free alternative or complement to other patent databases. It also addressed the advantages of Google Patents, for example, easy-use search interface and fast search engine; convenient access to patent images in PDF format; and fast downloads of PDF patent documents.

  15. Incentives and Earnings Growth

    DEFF Research Database (Denmark)

    Frederiksen, Anders

    2013-01-01

    by investigating the effects that explicit short-run incentives and implicit incentives have on earnings growth. The model’s predictions are tested using personnel records from a large bank and are found to be consistent with the observed earnings growth during the first half of the employees’ careers.......The career prospects of newly recruited employees differ substantially within an organization. The stars experience considerable growth in earnings; others can hardly maintain their entry salaries. This article sheds light on the mechanisms generating the observed heterogeneity in earnings growth...

  16. Testing Earning Management

    NARCIS (Netherlands)

    D. Fok (Dennis); Ph.H.B.F. Franses (Philip Hans)

    2009-01-01

    textabstractEarnings management to avoid earnings decreases and losses implies that the time series properties of the last quarter in the fiscal year differ from those of the other three quarters. We propose a simple parametric methodology to diagnose such differences. Application to a random sample

  17. Earnings management to avoid earnings decreases and losses

    DEFF Research Database (Denmark)

    Schøler, Finn

    2005-01-01

    losses) by examining the earnings (changes) frequency distribution. This approach captures neither the magnitude nor how earnings are managed. Consequently, the relation between main "manageable" elements of working capital, current assets (among these the key components inventory and accounts receivable...... asset accounts by using the well known Jones model to "identify" the pre-managed earnings in order to compare these pre-managed earnings with the reported earnings It is shown that the combination of the research of earnings management based on studies of irregularities in the earnings frequency...... losses); and second: firm managers control "manageable" accounting accruals in anticipation of managing earnings....

  18. The Entrepreneurial Earnings Puzzle

    DEFF Research Database (Denmark)

    Chen, Jing; Åstebro, Thomas

    2014-01-01

    underreporting by entrepreneurs. Using a nationwide panel survey representing U.S. households over 15 years, we estimate that entrepreneurs on average earn 4% less per year than employees. However, after correcting for income underreporting, the mean financial gain to entrepreneurship is positive and large......A review of recent evidence on relative earnings from entrepreneurship versus wage work presents a puzzle: why do individuals become entrepreneurs when entrepreneurs on average apparently earn less than employees? After considering several potential explanations, we empirically analyze one: income...

  19. Patent office Governance and Patent System Quality

    OpenAIRE

    Picard, Pierre; Pottelsberghe de la Potterie, Bruno van

    2011-01-01

    The present paper discusses the role of quality in patent systems from the perspective of patent offices' behavior and organization. After documenting original stylized facts, the paper presents a model in which patent offices set patent fees and the quality level of their examination processes. Various objectives of patent offices' governors are considered. We show that the quality of the patent system is maximal for the patent offices that maximises either the social welfare or its own prof...

  20. Earned Value Management System

    Data.gov (United States)

    US Agency for International Development — EVMS is a system for measuring project performance and progress in an objective manner by supporting earned value management. EVMS has the ability to combine...

  1. Research Progress and Application of Small Forest Fruit Picking Patented Devices%小林果实采收专利装置研究进展与应用

    Institute of Scientific and Technical Information of China (English)

    梁建平; 韩益博; 肖志红

    2013-01-01

    The characteristics of small forest fruit picking equipment and domestic patent research status are stated, several typical forest fruit picking mechanical patents are introduced and factor restricting the application and research of small forest fruit picking equipment are analyzed, with the modernized design concept and direction based on the combination of mechanized picking, an intelligent recognition system and positioning technology of future small forest fruit picking equipment presented.%综述了小林果实采摘的特点和国内专利研究现状,介绍了几种典型的小林果实采摘机械专利,分析了制约小林果实采摘机械应用与研究的因素,提出了未来小林果实采收装置机械式采摘、智能识别系统、定位技术三者相结合的现代设计理念与方向。

  2. 36 CFR 9.18 - Surface use and patent restrictions.

    Science.gov (United States)

    2010-07-01

    ... 36 Parks, Forests, and Public Property 1 2010-07-01 2010-07-01 false Surface use and patent... INTERIOR MINERALS MANAGEMENT Mining and Mining Claims § 9.18 Surface use and patent restrictions. (a) The... to any claimant who wishes to take his claim to patent in Olympic National Park, Glacier Bay...

  3. Earned value project management

    CERN Document Server

    Fleming, Quentin W

    2010-01-01

    Organizations that follow the principles of good Earned Value Management (EVM) create an environment that allows teams to successfully operate and thrive ? even in the face of challenges that could negatively impact their projects. Earned Value Project Management (EVPM) is a methodology used to measure and communicate the real physical progress of a project taking into account the work completed, the time taken and the costs incurred to complete that work. As a result, EVPM allows more educated and effective management decision-making, which helps evaluate and control project risk by measuring project progress in monetary terms. In the first two editions of Earned Value Project Management, Quentin W. Fleming and Joel M. Koppelman provided guidance for project management practitioners already familiar with EVPM, was well as those who were new to the use of this technique. The third edition expanded the information available on of EVPM for medium and smaller projects while still being relevant for larger projec...

  4. Personality, Education and Earnings

    Science.gov (United States)

    Silles, Mary A.

    2010-01-01

    Economists are only beginning to understand the relationship between personality traits and economic outcomes. This paper examines the influence of childhood social maladjustment on cognitive development, labor market earnings and career progression using longitudinal data drawn from the National Child Development Study. Net of differences in…

  5. Presentation of 2004 earnings

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2005-03-01

    This presentation offers financial information on the AREVA Group earnings for the year 2004. With manufacturing facilities in over 40 countries and a sales network in over 100, Areva offers customers technological solutions for nuclear power generation and electricity transmission and distribution. The Group also provides interconnect systems to the telecommunications, computer and automotive markets. (A.L.B.)

  6. Personality, IQ, and Lifetime Earnings

    DEFF Research Database (Denmark)

    Gensowski, Miriam

    2014-01-01

    Talented individuals are seen as drivers of long-term growth, but how do they realize their full potential? In this paper, I show that lifetime earnings of high-IQ men and women are substantially influenced by their personality traits, in addition to intelligence and education. Personality traits......, as identified in a factor model, significantly affect earnings, but not for young workers. The effects are furthermore heterogeneous by educational attainment. For women, personality traits do not affect family earnings in the same way as own earnings. Personality and IQ also influence earnings indirectly...

  7. Ending the Patenting Monopoly

    National Research Council Canada - National Science Library

    Michael Abramowicz; John F. Duffy

    2009-01-01

    .... This patenting monopoly, which is almost certainly undesirable, is now being eroded. Rising global trade and technological sophistication have increased the number of patent filings in every country...

  8. How patent experts create patent breadth

    DEFF Research Database (Denmark)

    Beukel, Karin

    2014-01-01

    Science as an input to patented inventions is a fundamental of economic growth. However, our understanding of how science is transformed into patents is limited. In the present paper I seek to fill this gap by examining the micro-foundations of science-patent transformations. Using an inductive......, grounded theory approach to study the transformation of 12 scientific discoveries into patents I recast the relationship between science and patents: I show it as a particular process that affects patent breadth. Exploiting surplus patent breadth depends on the processes of abstraction and cognitive...... variety, which can be mobilized by patenting experts. The theory is tested using a recently published algebraic interpretive method for examining causal relationships in small-N studies....

  9. How patent experts create patent breadth

    DEFF Research Database (Denmark)

    Beukel, Karin

    Science as an input to patented inventions is a fundamental of economic growth. However, our understanding of how science is transformed into patents is limited. In the present paper I seek to fill this gap by examining the micro-foundations of science-patent transformations. Using an inductive......, grounded theory approach to study the transformation of 12 scientific discoveries into patents I recast the relationship between science and patents: I show it as a particular process that affects patent breadth. Exploiting surplus patent breadth depends on the processes of abstraction and cognitive...... variety, which can be mobilized by patenting experts. The theory is tested using a recently published algebraic interpretive method for examining causal relationships in small-N studies....

  10. How patent experts create patent breadth

    DEFF Research Database (Denmark)

    Beukel, Karin

    Science as an input to patented inventions is a fundamental of economic growth. However, our understanding of how science is transformed into patents is limited. In the present paper I seek to fill this gap by examining the micro-foundations of science-patent transformations. Using an inductive......, grounded theory approach to study the transformation of 12 scientific discoveries into patents I recast the relationship between science and patents: I show it as a particular process that affects patent breadth. Exploiting surplus patent breadth depends on the processes of abstraction and cognitive...... variety, which can be mobilized by patenting experts. The theory is tested using a recently published algebraic interpretive method for examining causal relationships in small-N studies....

  11. How patent experts create patent breadth

    DEFF Research Database (Denmark)

    Beukel, Karin

    2014-01-01

    Science as an input to patented inventions is a fundamental of economic growth. However, our understanding of how science is transformed into patents is limited. In the present paper I seek to fill this gap by examining the micro-foundations of science-patent transformations. Using an inductive......, grounded theory approach to study the transformation of 12 scientific discoveries into patents I recast the relationship between science and patents: I show it as a particular process that affects patent breadth. Exploiting surplus patent breadth depends on the processes of abstraction and cognitive...... variety, which can be mobilized by patenting experts. The theory is tested using a recently published algebraic interpretive method for examining causal relationships in small-N studies....

  12. Personality, IQ, and Lifetime Earnings

    DEFF Research Database (Denmark)

    Gensowski, Miriam

    2014-01-01

    , as identified in a factor model, significantly affect earnings, but not for young workers. The effects are furthermore heterogeneous by educational attainment. For women, personality traits do not affect family earnings in the same way as own earnings. Personality and IQ also influence earnings indirectly...... through education, which has sizeable positive rates of return for men in this sample. Women’s returns to education past a bachelor’s degree are lowered through worse marriage prospects, which offset gains to education in terms of own earnings. The causal effect of education is identified through matching......Talented individuals are seen as drivers of long-term growth, but how do they realize their full potential? In this paper, I show that lifetime earnings of high-IQ men and women are substantially influenced by their personality traits, in addition to intelligence and education. Personality traits...

  13. 7 CFR 1767.25 - Retained earnings.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Retained earnings. 1767.25 Section 1767.25....25 Retained earnings. The retained earnings accounts identified in this section shall be used by all RUS borrowers. Retained Earnings 433-439 Retained Earnings 433-439 ...

  14. Trends in nanotechnology patents

    Science.gov (United States)

    Chen, Hsinchun; Roco, Mihail C.; Li, Xin; Lin, Yiling

    2008-03-01

    An analysis of 30 years of data on patent publications from the US Patent and Trademark Office, the European Patent Office and the Japan Patent Office confirms the dominance of companies and selected academic institutions from the US, Europe and Japan in the commercialization of nanotechnology.

  15. Are There Enduring Patents?

    Science.gov (United States)

    Noma, Elliot; Olivastro, Dominic

    1985-01-01

    A study comparing citations received by patents in given year to number received in subsequent years found that, even though influential patents remain influential, both highly and infrequently cited patents age at same rate. Distribution of patents by number of citations received is stable over time. (17 references) (EJS)

  16. Patent Assessment Quality

    DEFF Research Database (Denmark)

    Burke, Paul F.; Reitzig, Markus

    2006-01-01

    The increasing number of patent applications worldwide and the extension of patenting to the areas of software and business methods have triggered a debate on "patent quality". While patent quality may have various dimensions, this paper argues that consistency in the decision making on the side...... of the patent office is one important dimension, particularly in new patenting areas (emerging technologies). In order to understand whether patent offices appear capable of providing consistent assessments of a patent's technological quality in such novel industries from the beginning, we study the concordance...... of the European Patent Office's (EPO's) granting and opoposition decisions for individual patents. We use the historical example of biotech patens filed between 1978 until 1986, the early stage of the industry. Our results indicate that the EPO shows systematically different assessments of technological quality...

  17. Education and Earnings in Paraguay.

    Science.gov (United States)

    Psacharopoulos, George; And Others

    1994-01-01

    Uses 1990 Household Survey data for Paraguay to analyze the education-earnings relationship. Human capital characteristics account for about 40% of individual earnings variance; each extra year of schooling yields a private return rate of 11.5%. Social and private return rates are highest for primary education, followed by secondary education.…

  18. Earnings, employment and income inequality

    NARCIS (Netherlands)

    Salverda, W.; Haas, C.; Salverda, W.; Nolan, B.; Checchi, D.; Marx, I.; McKnight, A.; Tóth, I.G.; van de Werfhorst, H.

    2014-01-01

    This chapter demonstrates the importance of labour earnings for income and income inequality -also among top incomes. With a focus on employees and Europe, the chapter elaborates on the relationship between the household income distribution and the individual earnings distribution. On the one hand,

  19. Ownership structure and earnings management

    DEFF Research Database (Denmark)

    Farooq, Omar; El Jai, Hind

    2012-01-01

    Does poor legal protection of minority shareholders provide enough incentives for majority shareholders to expropriate minority shareholders and hide their unscrupulous behavior through accounting manipulations? This paper attempts to study the effect of ownership structure (ownership of the larg...... effect and result in lower earnings management or cause entrenchment effect and result in higher earnings management....... of the largest shareholder and identity of the largest shareholder) on earnings management in Morocco. Using annual estimates of discretionary accruals, we document that the presence of institutions as the largest shareholder has a negative impact on earnings management. Our results show that firms with foreign...... or local institutions as the largest shareholders engage in significantly lower earnings management than other firms. Our results are consistent with prior literature that considers institutions – which have greater resources, more sophistication than individual investors, and more relevant expertise...

  20. Earnings Public-Use File, 2006

    Data.gov (United States)

    Social Security Administration — Social Security Administration released Earnings Public-Use File (EPUF) for 2006. File contains earnings information for individuals drawn from a systematic random...

  1. EARNINGS MANAGEMENT: SUATU TELAAH PUSTAKA

    Directory of Open Access Journals (Sweden)

    Tatang Ary Gumanti

    2000-01-01

    Full Text Available Earnings management is a new phenomenon, which has contributed to the development of accounting theory. The term earnings management occurs as a direct consequence of the efforts undertaken by managers or preparers of financial statements in an attempt to affect accounting information, especially earnings, for his/her own and/or company's benefits. Earnings management can not be interpreted as a negative action since it does not solely concern with earnings manipulation. Theoretically, there are many ways or methods available for managers or preparers of financial statements to affect reported earnings, which are considerably possible from the view of positive accounting theory. The positive accounting theory suggests that managers may have the incentives and intention to behave opportunistically for obtaining his/her private gains by selecting certain accounting methods. Empirical studies have shown that earnings management is evidenced in many economic contexts. This indicates that certain economic events or variables can be utilized as a mechanism for managing earnings. This evidence provides opportunity for accounting researchers, in particular, and management researchers to examine the possibility of occurrence of earnings management in various economic contexts. Abstract in Bahasa Indonesia : Earnings management atau manajemen laba merupakan suatu fenomena baru yang telah menambah wacana perkembangan teori akuntansi. Istilah manajemen laba muncul sebagai konsekuensi langsung dari upaya-upaya manajer atau pembuat laporan keuangan untuk melakukan manajemen informasi akuntansi, khususnya laba (earnings, demi kepentingan pribadi dan/atau perusahaan. Manajemen laba itu sendiri tidak dapat diartikan sebagai suatu upaya negatif yang merugikan karena tidak selamanya manajemen laba berorientasi pada manipulasi laba. Secara teoritis ada banyak cara atau metode yang dapat ditempuh oleh manajer (pembuat laporan keuangan untuk mempengaruhi laba yang

  2. Patent ductus arteriosus

    Science.gov (United States)

    ... this page: //medlineplus.gov/ency/article/001560.htm Patent ductus arteriosus To use the sharing features on this page, please enable JavaScript. Patent ductus arteriosus (PDA) is a condition in which the ductus ...

  3. Management Information & Control for Earnings

    Data.gov (United States)

    Social Security Administration — Provides the ability to track and manage earnings inquiries from the general public by automated selection of cases for quality review. It also provides Management...

  4. Earnings Inequality in Germany and Its Implications

    Institute of Scientific and Technical Information of China (English)

    GIACOMO; CORNEO

    2015-01-01

    The current paper discusses the evolution of earnings inequality in Germany with an eye to its potential lessons for China. Inequality is assessed from two different perspectives: the distribution of annual earnings, and the distribution of lifetime earnings. This paper proposes to implement closer monitoring of lifetime earnings and take a proactive stance in the formation of the wage-bargaining regime.

  5. 12 CFR 1805.504 - Retained earnings.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Retained earnings. 1805.504 Section 1805.504... earnings. (a) An Applicant may use its retained earnings to match a request for a financial assistance... requirements by committing available earnings retained from its operations shall be subject to the restrictions...

  6. 37 CFR 1.5 - Identification of patent, patent application, or patent-related proceeding.

    Science.gov (United States)

    2010-07-01

    ... 37 Patents, Trademarks, and Copyrights 1 2010-07-01 2010-07-01 false Identification of patent, patent application, or patent-related proceeding. 1.5 Section 1.5 Patents, Trademarks, and Copyrights UNITED STATES PATENT AND TRADEMARK OFFICE, DEPARTMENT OF COMMERCE GENERAL RULES OF PRACTICE IN...

  7. Patenting Nanomedicine in Europe:

    DEFF Research Database (Denmark)

    Nordberg, Ana

    Patenting Nanomedicine in Europe: Applying the ‘medical methods exception’ to emerging technologies is based on the authors PhD dissertation, defended in March 2014, at the University of Copenhagen. The book debates restrictions on the patentability of medical methods in European Patent Law....... The main question addressed is whether it is viable and advisable the reinterpretation, reformulation or replacement of Article 53 (c) EPC – a provision restricting the patenting of medical methods. The subject is approached by reference to emerging technologies, and using nanomedicine innovation...... as example and point of departure. Nanotechnology inventions blur the lines between patentable subject matter and what may fall under the exception from patentability. It is a good example of how in recent years, emerging technologies have been challenging the patent system and exposing the need for re...

  8. Market Response toward Accrual Earnings Management, Real Transactions, and Strategic Revenue Recognition - Earnings Management1

    Directory of Open Access Journals (Sweden)

    Windy Puspita Dewi

    2015-01-01

    Full Text Available This study investigates how the capital market response to a variety of earnings management tools i.e., accrual-based earnings management, real transaction activities, and strategic revenue recognition. We measure the market response to the information content of earnings by the earnings response coefficient (ERC. By using pooled-OLS regression from 748 firm-years data of public listed companies on the Indonesian Stock Exchange (IDX in 2004-2009, we find some evidence of a negative association between earnings response coefficients and information content of earnings that contained earnings management. Our study find that real transactions earnings management in operating activities has negative association with earnings response coefficient, but we do not find any evidence from the other earnings management tools. The findings of this study imply that the market participants are able to capture a certain kind of earnings management behaviour that may reduce the earnings response coefficient.

  9. Debt Issues and Earnings Management

    Directory of Open Access Journals (Sweden)

    Bianca Piloto Sincerre

    2016-01-01

    Full Text Available ABSTRACT The aim of this paper is to analyze earnings management (EM surrounding debenture issues of companies listed on the BM&FBOVESPA. EM is an intentional intervention in external financial reports in order to obtain some private gain. This practice is especially important at the time of issuing debentures because if earnings are inflated, investors may pay an artificially high price. To measure earnings management, current discretionary accruals were used as a proxy, based on the Modified Jones and Modified Jones with ROA econometric models. All of the regressions considered the fixed effects of the companies and the time series effects of the analyses. Evidence was found that companies inflate their financial results in the issuing period in order to positively influence their investors. The results suggest that there is EM in the quarter preceding the issue (t = - 1, indicating the influence that investors may have been under when making the decision to invest in debentures from these companies. In addition, it was verified that companies with higher debt, profitability, and sales growth ratios have higher levels of earnings management. The reputation of the auditor was not statistically significant regarding reductions in the level of management. The results also show that companies listed on Level II and New Market had higher levels of management when considering the Modified Jones with ROA model. Therefore, it can be concluded that there is a greater level of earnings management in companies that issue debentures in the period preceding the event. Finally, the variable that is directly related to the level of earnings management is sales growth.

  10. Performance of Patenting Firms

    DEFF Research Database (Denmark)

    Madsen, Erik Strøjer; Smith, Valdemar; Nielsen, Anders Østergaard

    2000-01-01

    -patenting firms within the manufacturing sector in Denmark. Performance is measured both by growth in employment as well as in the return on equity and profit share in turnover. The results suggest that differences in performance of patenting and non-patenting firms are very small, which questions the political......Most countries focus on industries with high technology and the governments grant subsidies to innovating firms. However, there has been remarkable few studies of the performance of innovative firms or industries. This study examines the performance of patent active firms compared to the non...

  11. Demographic cycles, cohort size, and earnings.

    Science.gov (United States)

    Berger, M C

    1989-05-01

    This article examines whether position in the demographic cycle is an important factor in determining earnings and earnings growth. Earnings equations for white males are estimated by using March Current Population Survey data. Position in the demographic cycle is captured by including both measures of own cohort size and the size of surrounding cohorts in the estimated earnings equations. Position in the demographic cycle matters. Increases in own cohort size lead to flatter earnings profiles, whereas increases in the size of surrounding cohorts are associated with steeper earnings profiles. The net effect is that those who enter the labor market before or after the peak of the demographic cycle start out with lower earnings but experience faster earnings growth. This pattern is uniform across all schooling groups: high school dropouts, high school graduates, those with some college, and college graduates.

  12. Ownership structure and earnings management

    DEFF Research Database (Denmark)

    Farooq, Omar; El Jai, Hind

    2012-01-01

    – as important monitoring device. Interestingly, our results show that ownership concentration – percentage shareholding of the largest shareholder – has no significant impact on earnings management. The result is in contrast to prior literature that suggests ownership concentration to either cause alignment...

  13. Market liquidity around earnings announcements

    NARCIS (Netherlands)

    Pronk, M.

    2002-01-01

    Prior literature indicates that bid-ask spreads are higher and depths are lower around earnings announcements than during non-announcement periods. This thesis investigates two important aspects of this drop in market liquidity, namely (a) the ability of management to mitigate the drop in market

  14. Sexual orientation, disclosure and earnings

    NARCIS (Netherlands)

    Plug, E.; Berkhout, P.

    2008-01-01

    Gay/bisexual workers tend to earn less than other men. Does this occur because of discrimination or because of selection? In this paper we address this question and collect new information on workplace disclosure to separate out discrimination effects from selection effects. Using a large sample of

  15. Market liquidity around earnings announcements

    NARCIS (Netherlands)

    Pronk, M.

    2002-01-01

    Prior literature indicates that bid-ask spreads are higher and depths are lower around earnings announcements than during non-announcement periods. This thesis investigates two important aspects of this drop in market liquidity, namely (a) the ability of management to mitigate the drop in market liq

  16. The Black- White Earnings Gap

    Science.gov (United States)

    Christensen, Sandra; Bernard, Keith

    1974-01-01

    Using projected labor force data (race, sex, and education) nondiscriminatory and discriminatory black-white occupational patterns and earnings ratios are defined to the year 2000. Rather than realistic estimates, the projections are designed as standards to measure progress in eliminating racial discrimination in the labor market. (EA)

  17. Data anonymization patent landscape

    Directory of Open Access Journals (Sweden)

    Mirjana Pejić Bach

    2017-01-01

    Full Text Available The omnipresent, unstoppable increase in digital data has led to a greater understanding of the importance of data privacy. Different approaches are used to implement data privacy. The goal of this paper is to develop a data anonymization patent landscape, by determining the following: (i the trend in data anonymization patenting, (ii the type of technical content protected in data anonymization, (iii the organizations and countries most active in patenting data anonymization know-how; and (iv the topics emerging most often in patent titles. Patents from the PatSeer database relating to data anonymization from 2001 to 2015 were analyzed. We used the longitudinal approach in combination with text mining techniques to develop a data anonymization patent landscape. The results indicated the following. The number of single patent families is growing with a high increase after 2010, thus indicating a positive trend in the area of patenting data anonymization solutions. The majority of patenting activities relate to the G Physics section. Organizations from the USA and Japan assigned the majority of patents related to data anonymization. The results of text mining indicate that the most often used word in titles of data anonymization patents are “anonym*, “method”, “data” and “system”. Several additional words that indicated the most frequent topics related to data anonymization were: “equipment”, “software”, “protection”, “identification”, or “encryption”, and specific topics such as “community”, “medical”, or “service”.

  18. What Is Patent Ductus Arteriosus?

    Science.gov (United States)

    ... page from the NHLBI on Twitter. What Is Patent Ductus Arteriosus? Patent ductus arteriosus (PDA) is a heart problem ... the lung arteries. Normal Heart and Heart With Patent Ductus Arteriosus Figure A shows the interior of a normal ...

  19. Traditional Knowledge and Patent Protection

    African Journals Online (AJOL)

    Adam

    2 Defining indigenous people, traditional knowledge, patents and the concept of biopiracy .... However, under the Plant Patent Act, patent rights were granted only to. 24 ...... Countries like Costa Rica, Brazil, Panama, Thailand or Philippines.

  20. 5 CFR 630.604 - Earning rates.

    Science.gov (United States)

    2010-01-01

    ... Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS ABSENCE AND LEAVE Home Leave § 630.604 Earning rates. (a) For each 12 months of service abroad, an employee earns home leave at the... leave to an employee's leave account, as earned, in multiples of 1 day....

  1. Analyst Information Precision and Small Earnings Surprises

    NARCIS (Netherlands)

    S. Bissessur; D. Veenman

    2014-01-01

    Prior research attributes zero and small positive earnings surprises to managers’ incentives for earnings management. In contrast, this study introduces and empirically tests an explanation for zero and small positive earnings surprises based on predictable variation in analyst forecast errors. We a

  2. Earnings of Students Who Change Universities

    Science.gov (United States)

    Holmlund, Linda; Regner, Hakan

    2012-01-01

    Using data on Swedish university entrants, this study finds that earnings are significantly lower for students who change universities compared to students who do not change. Earnings differences decrease over time and over the earnings distribution. The pattern in the estimates seems consistent with non-transfer students having higher earnings…

  3. 47 CFR 32.4550 - Retained earnings.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Retained earnings. 32.4550 Section 32.4550... FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4550 Retained earnings. (a) This account shall include the undistributed balance of retained earnings derived from the...

  4. Patent cliff mitigation strategies: giving new life to blockbusters.

    Science.gov (United States)

    Kakkar, Ashish Kumar

    2015-01-01

    With several blockbuster drugs on the brink of another significant patent expiry cliff, innovator pharmaceutical firms are at risk of losing billions of dollars in sales to generic competition. With issues such as staggering R&D costs, reduced productivity and increasing governmental emphasis on pharmacoeconomics, timely planning and implementation of product lifecycle management strategies is becoming indispensable. A variety of strategies designed to mitigate the post-patent expiry revenue loss exist. These approaches range from fairly straightforward measures, such as strategic price cuts and launching own or authorized generics, to complex and lengthy ones, such as new formulations and indications that require companies to reinvent their pharmaceuticals. As patent expiries loom and product pipelines continue to remain thin, proactive planning for generic entry will be critical for pharma companies to drive growth and earnings in a sustainable manner.

  5. Environmentally conscious patent histories

    Science.gov (United States)

    Crouch, Dennis D.; Crouch, Henry L.

    2004-02-01

    There is a need for investigators, legislators, and business leaders to understand the magnitude of innovation and discovery in the field of environmentally conscious technologies (ECTs). Knowledge of the "big picture" is important to providing a national and global account of actual environmental stewardship over the last twenty-five years. A recitation of the Environmental Protection Agency (EPA) supported Acts which have been enacted into law reveals one facet of the multifaceted dynamic of environmental consciousness. The popular discussion and debate, as well as partisan lobbying, which created the political forces leading to environmentally conscious legislation is another facet. A third facet is the corporate response to the threats and opportunities predicted by CEO"s and others through environmental scanning. This paper examines changes in environmentally conscious inventive effort by comparing data from United States Patents issued from 1976 through 2003. Patents are useful tool for measuring technological innovation because they are publicly available records of innovative activity. Although not all inventions result in patent applications, the monopoly rights granted on the invention give the inventor a strong incentive to obtain patents on any viable product or process. Among the results, we found a significant increase in patents relating to environmentally conscious products and processes during the period in question. Specifically, a dramatic increase in patent activity was seen for the decade of the 1990"s. Surprisingly, the patenting rate from 2000 to 2003 seems to have stabilized. Additionally public discussion of ECTs appears to have a positive impact on patent filings.

  6. A Patent Dilemma

    Science.gov (United States)

    Downes, Stephen

    2007-01-01

    When Blackboard unveiled its U.S. patent for 44 features of learning management systems and then filed a patent infringement suit against Design2Learn, the response of the educational technology community was negative and swift. Stephen Downes discusses why many educators oppose Blackboard's proprietary claims to technologies long considered in…

  7. Patenting Nanomedicine in Europe

    DEFF Research Database (Denmark)

    Nordberg, Ana

    chosen a different approach to integrate in patent law similar policy considerations. Observing how this issue was debated and solved differently is in itself important, but it also allows questioning whether in future patent reforms serious consideration should not be given to alternative solutions....

  8. Truth and falsity of patent

    Energy Technology Data Exchange (ETDEWEB)

    Park, Gum Jin

    2006-10-15

    This book describes the process of the effect to build the business of patent strongly in difficult situation. The titles of this contents are finally, lawsuit if formed, the task of patent application introduction of tasks of patent negotiation, negotiation with Fujitsu, Mitsubishi, Oki and NEC, amalgamation between LG semiconductor and Hyundai Electronic Industry, life in incorporated company, current condition of application for a patent, the method to process strategy patent, how to make strong patent and effective negotiation strategy for a patent and strategy of patent application.

  9. Drugmakers struggle with Indian patents.

    Science.gov (United States)

    2012-12-01

    Pharmaceutical companies continue their legal battles for intellectual property protection for their drugs in India after the country's patent office revoked Pfizer's local patent for Sutent (sunitinib malate).

  10. Accrual-based and real earnings management to achieve earnings benchmarks: evidence from Finnish listed companies during 2005-2012

    OpenAIRE

    Jansson, Henri

    2015-01-01

    This study examines earnings management to achieve earnings benchmarks. Earnings management is examined in terms of both accrual-based earnings management and real earnings management, the latter of which, is further decomposed into separate investigation of sales manipulation and overproduction. This study particularly focuses on earnings management associated with the following three earnings benchmarks: meeting analysts' earnings expectations, reporting positive profits and improving previ...

  11. The dynamics of patent citations

    OpenAIRE

    Marco, Alan C.

    2006-01-01

    The use of patent citations as a measure of patent "quality" increased dramatically in recent years. I estimate the hazard of patent citation, and find evidence of unobserved heterogeneity. Hazard estimation provides a means to separate patent quality from citation "inflation."

  12. How Important are Noncorporate Patents?

    DEFF Research Database (Denmark)

    Schneider, Cédric

    2011-01-01

    This article analyses the innovative performances of noncorporate inventors using patent citations data from the European Patent Office. The results show that inventions patented outside an established corporate framework are on average less ‘important’ than corporate patents, but with large...... variations across technology classes. Patents applied for by independent inventors, start-ups and corporate firms are of comparable ‘quality’ in emerging technologies. The results also highlight that in these fields noncorporate patents are more ‘radical’ than corporate patents....

  13. Patent law for the dermatologist.

    Science.gov (United States)

    Mei, Dan Feng; Liu, Josephine

    2013-12-01

    An exciting discovery in the laboratory may translate to a commercial product. How does the patent system fit into the picture? We first discuss the circumstances under which an invention is granted a patent. What is the purpose of a patent and what are the functions of the patent system? Who can apply for a patent? What makes an invention patentable? A patent does not automatically grant a right to make or sell a product. This is because multiple patents can cover a single pharmaceutical product. Understanding the patent landscape covering a product of interest is key to evaluating the risk of infringing another's exclusivity rights. We use a hypothetical example relating to skin cancer to guide a discussion of patent law.

  14. The gender earnings gap among pharmacists.

    Science.gov (United States)

    Carvajal, Manuel J; Armayor, Graciela M; Deziel, Lisa

    2012-01-01

    A gender earnings gap exists across professions. Compared with men, women earn consistently lower income levels. The determinants of wages and salaries should be explored to assess whether a gender earnings gap exists in the pharmacy profession. The objectives of this study were to (1) compare the responses of male and female pharmacists' earnings with human-capital stock, workers' preferences, and opinion variables and (2) assess whether the earnings determination models for male and female pharmacists yielded similar results in estimating the wage-and-salary gap through earnings projections, the influence of each explanatory variable, and gender differences in statistical significance. Data were collected through the use of a 37-question survey mailed to registered pharmacists in South Florida, United States. Earnings functions were formulated and tested separately for male and female pharmacists using unlogged and semilog equation forms. Number of hours worked, human-capital stock, job preferences, and opinion variables were hypothesized to explain wage-and-salary differentials. The empirical evidence led to 3 major conclusions: (1) men's and women's earnings sometimes were influenced by different stimuli, and when they responded to the same variables, the effect often was different; (2) although the influence of some explanatory variables on earnings differed in the unlogged and semilog equations, the earnings projections derived from both equation forms for male and female pharmacists were remarkably similar and yielded nearly identical male-female earnings ratios; and (3) controlling for number of hours worked, human-capital stock, job preferences, and opinion variables reduced the initial unadjusted male-female earnings ratios only slightly, which pointed toward the presence of gender bias. After controlling for human-capital stock, job-related characteristics, and opinion variables, male pharmacists continued to earn higher income levels than female

  15. Essential Patents and Coordination Mechanisms

    OpenAIRE

    Justus Baron; Tim Pohlmann

    2010-01-01

    This article investigates the interplay between formal standards, essential patents and informal industry alliances such as consortia and patent pools. Building upon more than 6.200 declarations of essential patents to major international Standard Development Organizations (SDO), we investigate how informal standardization consortia and patent pools influence the number and timing of patent declarations to formal SDOs. This is the first thorough empirical investigation of the effectiveness of...

  16. Patent Races and Market Value

    DEFF Research Database (Denmark)

    Czarnitzki, Dirk; Hussinger, Katrin; Leten, Bart

    identify patent race winners using detailed information from the patent examination reports at the European Patent Office (EPO). Estimates of a market value equation featuring large, R&D-intensive U.S., European and Japanese firms, show that if firms win patent races, their market value increases...... significantly. We further show that the gain in market value is significantly larger for patent race winners in discrete industries than for firms in complex industries....

  17. Patent protection strategies

    Directory of Open Access Journals (Sweden)

    Himanshu Gupta

    2010-01-01

    Full Text Available It is widely recognized that the pharmaceutical industry faces serious financial challenges. Large numbers of blockbuster drugs are losing patent protection and going generic. The pipeline of new drugs is too sparse to fill the gap and generate a platform for future growth. Moreover, many of the new products are biologics with much narrower target patient populations and comparatively higher prices relative to traditional pharmaceuticals. So now the time has come for pharmaceutical scientists to have a better understanding of patent fundamentals. This need is illustrated by analyses of key scientific and legal issues that arose during recent patent infringement cases involving Prozac, Prilosec, and Buspar. Facing this scenario, the pharmaceutical industry has moved to accelerate drug development process and to adopt at the same time different strategies to extend the life time of the patent monopoly to provide the economic incentives and utilizing it for drug discovery and development. This review covers the need of patent protection and various strategies to extend the patent.

  18. Abnormal Retained Earnings Around The World

    OpenAIRE

    Alves, Paulo; Silva,Paulo

    2017-01-01

    Using a firm-level survey database covering 50 countries we evaluate firms´ abnormal retained earnings. The results of our work indicate that firms located in emerging markets retain more earnings than firms from developed countries. On the other hand, firms located on common law based countries retain earnings above the expected and higher than firms placed on civil law based countries. A possible explanation, according to our results, can be seen in the economic growth that these countries ...

  19. Family Control and Earnings Quality

    Directory of Open Access Journals (Sweden)

    Carolina Bona Sánchez

    2007-06-01

    Full Text Available El trabajo analiza la relación entre el control familiar y la calidad de la información contable en un contexto en el que el tradicional conflicto de agencia entre directivos y accionistas se desplaza a la divergencia de intereses entre accionistas controladores y minoritarios. Los resultados alcanzados muestran que, en comparación con las no familiares, las empresas de naturaleza familiar divulgan unos resultados de mayor calidad, tanto en términos de menores ajustes por devengo discrecionales como de mayor capacidad de los componentes actuales del resultado para predecir los cash flows futuros. Además, el aumento en los derechos de voto en manos de la familia controladora incrementa la calidad de los resultados contables. La evidencia obtenida se muestra consistente con la presencia de un efecto reputación/vinculación a largo plazo asociado a la empresa familiar. Adicionalmente, el trabajo refleja que a medida que disminuye la divergencia entre los derechos de voto y de cash flow en manos de la familia controladora, aumenta la calidad de la información contable.PALABRAS CLAVE: derechos de voto, divergencia, empresa familiar, calidad delresultado, reputación, beneficios privados.This work examines the relationship between family control and earnings quality in a context where the salient agency problem shifts away from the classical divergence between managers and shareholders to conflicts between the controlling owner and minority shareholders. The results reveal that, compared to non-family firms, family firms reveal higher earnings quality in terms of both lower discretionary accruals and greater predictability of future cash flows. They also show a positive relationship between the level of voting rights held by the controlling family and earnings quality. The evidence is consistent with the presence of a reputation/long-term involvement effect associated with the family firm. Moreover, the work reflects that, as the divergence

  20. Patent Statistics and IPR Laws Update Online

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

    Patent Statistics Beginning from No.2 of 2005 of China Patents & Trademarks, the Statistics on Patent Applications & Grants in China, previously published under the column of Statistics, will be updated online, including the monthly Statistics on Patent Applications by Patent Category, the Patent Grants by Patent Category, the Domestic Patent Applications by Province, and the Overseas Patent Applications by Country, and their yearly statistics at www.cpt.cn or www.cpahkltd.com/cn/ Publications/staten.htm...

  1. A study on relationship between earnings response coefficient and earnings management: Evidence from Tehran Stock Exchange

    Directory of Open Access Journals (Sweden)

    Fatemeh Khaksarian

    2013-10-01

    Full Text Available This paper presents a study to find the relationship between earnings response coefficient and earnings management on some selected firms listed in Tehran Stock Exchange (TSE. The study uses Johns’s model to investigate the behavior of earnings management [Jones, J. J. (1991. Earnings management during import relief investigations. Journal of accounting research, 29(2, 193-228]. In addition, the proposed study uses Ohlson’s model [Ohlson, J. A. (1995. Earnings, book values, and dividends in equity valuation. Contemporary accounting research, 11(2, 661-687] to estimate earnings response coefficient. The study gathers the necessary information from 250 firms from TSE market over the period 2006-2012. The result of our survey indicates that there was a negative and meaningful relationship between earnings response coefficient and earnings management.

  2. Optimal patent policies: A survey

    DEFF Research Database (Denmark)

    Poulsen, Odile

    2002-01-01

    This paper surveys some of the patent literature, in particular, it focuses on optimal patent policies. We compare two situations. The first where the government only has a single policy tool to design the optimal patent policy, namely the optimal patent length. In the second situation, the gover......This paper surveys some of the patent literature, in particular, it focuses on optimal patent policies. We compare two situations. The first where the government only has a single policy tool to design the optimal patent policy, namely the optimal patent length. In the second situation...... of research outputs as well as the degree of compettition in the R&D sector. The actual law on intellectual property, which advocates a unique patent length of 20 years is in general not supported by theoretical models....

  3. THE ACCURACY OF EARNINGS FORECAST AND POST-IPO EARNINGS MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Yanthi Hutagaol

    2017-03-01

    Full Text Available Prior studies showed that before IPO, many companies conducted earnings management in order to attractpotential investors through impressive earnings figures. This study aimed to investigate the tendency of earningsmanagement practice post - IPO. This practice of earnings management was motivated to preserve managers’reputation in achieving their earnings forecasts. Using a total of 165 IPOs in IDX during year 2000-2010, thisstudy employed descriptive analyses to identify the earnings management differences within the sample. A crosssectionanalysis was conducted to test the difference of earnings management indicator among the forecasters.Then, controlling for audit quality, ownership, firm size, and firm leverage, a regression analysis was performedto test the impact of earnings forecasts accuracy on the earnings management. The result of this research showedthat there was an indication that the forecasters conducted more earnings management than the non-forecasters.The study found that forecast accuracy was significantly related to managers’ behavior to manage post-IPOearnings. Further analysis showed that optimistic forecasters tended to engage more in more earning managementthan conservative forecasters. The cross section analysis confirmed that optimistic earnings forecast strengthenedthe relationship of forecast accuracy and post-IPO earnings management, while high audit quality failed toweaken it.

  4. Labor Mobility and Patenting Activity

    DEFF Research Database (Denmark)

    Kaiser, Ulrich; Kongsted, Hans Christian; Rønde, Thomas

    We measure the quantitative importance of labor mobility as a vehicle for the transmission of knowledge and skills across firms. For this purpose we create a unique data set that matches all applications of Danish firms at the European Patent Office to linked employer-employee register data...... previously been employed by a patenting firm ("patent exposed workers") have a larger effect on patenting activity than R&D workers without this experience. Patent exposed R&D joiners constitute the most productive group of workers: for firms that patented prior to 1999, one additional worker of this type...

  5. Insult to Injury: Disability, Earnings, and Divorce

    Science.gov (United States)

    Singleton, Perry

    2012-01-01

    This study measures the longitudinal effect of disability on earnings, marriage, and divorce. The data come from the Survey of Income and Program Participation matched to administrative data on longitudinal earnings. Using event-study methods, the results show that the onset of a work-preventing disability is associated with a precipitous decline…

  6. Earnings progression, human capital and incentives

    DEFF Research Database (Denmark)

    Frederiksen, Anders

    progression by investigating the effects of on-the-job human capital acquisition, explicit short-run incentives and career concern incentives on earnings progression. The model leads to predictions about the incentive structure and the progression in both cross-sectional and individual earnings which...

  7. The College Payoff: Education, Occupations, Lifetime Earnings

    Science.gov (United States)

    Carnevale, Anthony P.; Rose, Stephen J.; Cheah, Ban

    2011-01-01

    A college degree pays off--but by just how much? In this report from the Georgetown University Center on Education and the Workforce, the authors examine just what a college degree is worth--and what else besides a degree might influence an individual's potential earnings. This report examines lifetime earnings for all education levels and…

  8. Earnings progression, human capital and incentives

    DEFF Research Database (Denmark)

    Frederiksen, Anders

    progression by investigating the effects of on-the-job human capital acquisition, explicit short-run incentives and career concern incentives on earnings progression. The model leads to predictions about the incentive structure and the progression in both cross-sectional and individual earnings which...

  9. The Gender impact in Earnings Inequality: Evidence from Sri Lanka

    National Research Council Canada - National Science Library

    Arun, Thankom; Borooah, Vani Kant

    2011-01-01

    This paper estimates an earnings function for Sri Lanka, followed by a decomposition analysis of male-female earnings suggest that the gender disparity in earnings largely represents ‘discrimination’ against women...

  10. Patent Races and Market Value

    DEFF Research Database (Denmark)

    Czarnitzki, Dirk; Hussinger, Katrin; Leten, Bart;

    Patent races are models of strategic interactions between firms competing to develop an invention. The winning firm secures a patent, protecting the invention from imitation. This paper tests the assumption made about the reward structure in patent races, both in discrete and complex industries. We...... identify patent race winners using detailed information from the patent examination reports at the European Patent Office (EPO). Estimates of a market value equation featuring large, R&D-intensive U.S., European and Japanese firms, show that if firms win patent races, their market value increases...... significantly. We further show that the gain in market value is significantly larger for patent race winners in discrete industries than for firms in complex industries....

  11. Framing the patent troll debate.

    Science.gov (United States)

    Risch, Michael

    2014-02-01

    The patent troll debate has reached a fevered pitch in the USA. This editorial seeks to frame the debate by pointing out the lack of clarity in defining patent trolls and their allegedly harmful actions. It then frames the debate by asking currently unanswered questions: Where do troll patents come from? What are the effects of troll assertions? Will policy changes improve the system?

  12. Used, Blocking and Sleeping Patents

    DEFF Research Database (Denmark)

    Torrisi, Salvatore; Gambardella, Alfonso; Giuri, Paola

    2016-01-01

    and sleeping patents. We also examine the association between used and unused patents and their characteristics such as family size, scope, generality and overlapping claims, technology area, type of applicant, and the competitive environment from where these patents originate. We discuss our results...

  13. Patent pools: Intellectual property rights and competition

    NARCIS (Netherlands)

    Rodriguez, V.

    2010-01-01

    Patent pools do not correct all problems associated with patent thickets. In this respect, patent pools might not stop the outsider problem from striking pools. Moreover, patent pools can be expensive to negotiate, can exclude patent holders with smaller numbers of patents or enable a group of major

  14. Patent pools: Intellectual property rights and competition

    NARCIS (Netherlands)

    Rodriguez, V.

    2010-01-01

    Patent pools do not correct all problems associated with patent thickets. In this respect, patent pools might not stop the outsider problem from striking pools. Moreover, patent pools can be expensive to negotiate, can exclude patent holders with smaller numbers of patents or enable a group of major

  15. Patent pools: Intellectual property rights and competition.

    NARCIS (Netherlands)

    Rodriguez, V.F.

    2010-01-01

    Patent pools do not correct all problems associated with patent thickets. In this respect, patent pools might not stop the outsider problem from striking pools. Moreover, patent pools can be expensive to negotiate, can exclude patent holders with smaller numbers of patents or enable a group of major

  16. METRICS DEVELOPMENT FOR PATENTS.

    Science.gov (United States)

    Veiga, Daniela Francescato; Ferreira, Lydia Masako

    2015-01-01

    To develop a proposal for metrics for patents to be applied in assessing the postgraduate programs of Medicine III - Capes. From the reading and analysis of the 2013 area documents of all the 48 areas of Capes, a proposal for metrics for patents was developed to be applied in Medicine III programs. Except for the areas Biotechnology, Food Science, Biological Sciences III, Physical Education, Engineering I, III and IV and Interdisciplinary, most areas do not adopt a scoring system for patents. The proposal developed was based on the criteria of Biotechnology, with adaptations. In general, it will be valued, in ascending order, the deposit, the granting and licensing/production. It will also be assigned higher scores to patents registered abroad and whenever there is a participation of students. This proposal can be applied to the item Intellectual Production of the evaluation form, in subsection Technical Production/Patents. The percentage of 10% for academic programs and 40% for Masters Professionals should be maintained. The program will be scored as Very Good when it reaches 400 points or over; Good, between 200 and 399 points; Regular, between 71 and 199 points; Weak up to 70 points; Insufficient, no punctuation. Desenvolver uma proposta de métricas para patentes a serem aplicadas na avaliação dos Programas de Pós-Graduação da Área Medicina III - Capes. A partir da leitura e análise dos documentos de área de 2013 de todas as 48 Áreas da Capes, desenvolveu-se uma proposta de métricas para patentes, a ser aplicada na avaliação dos programas da área. Constatou-se que, com exceção das áreas Biotecnologia, Ciência de Alimentos, Ciências Biológicas III, Educação Física, Engenharias I, III e IV e Interdisciplinar, a maioria não adota sistema de pontuação para patentes. A proposta desenvolvida baseou-se nos critérios da Biotecnologia, com adaptações. De uma forma geral, foi valorizado, em ordem crescente, o depósito, a concessão e o

  17. How do nonprofit hospitals manage earnings?

    Science.gov (United States)

    Leone, Andrew J; Van Horn, R Lawrence

    2005-07-01

    We hypothesize that, unlike for-profit firms, nonprofit hospitals have incentives to manage earnings to a range just above zero. We consider two ways managers can achieve this. They can adjust discretionary spending [Hoerger, T.J., 1991. 'Profit' variability in for-profit and not-for-profit hospitals. Journal of Health Economics 10, 259-289.] and/or they can adjust accounting accruals using the flexibility inherent in Generally Accepted Accounting Principles (GAAP). To test our hypothesis we use regressions as well as tests of the distribution of earnings by Burgstahler and Dichev [Burgstahler, D., Dichev, I., 1997. Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics 24, 99-126.] on a sample of 1,204 hospitals and 8,179 hospital-year observations. Our tests support the use of discretionary spending and accounting accrual management. Like Hoerger (1991), we find evidence that nonprofit hospitals adjust discretionary spending to manage earnings. However, we also find significant use of discretionary accruals (e.g., adjustments to the third-party-allowance, and allowance for doubtful accounts) to meet earnings objectives. These findings have two important implications. First, the previous evidence by Hoerger that nonprofit hospitals show less variation in income may at least partly be explained by an accounting phenomenon. Second, our findings provide guidance to users of these financial statements in predicting the direction of likely bias in reported earnings.

  18. Earnings management, corporate governance and expense sticki

    Directory of Open Access Journals (Sweden)

    Shuang Xue

    2016-03-01

    Full Text Available Cost and expense stickiness is an important issue in accounting and economics research, and the literature has shown that cost stickiness cannot be separated from managers’ motivations. In this paper, we examine the effects that earnings management has on expense stickiness. Defining small positive profits or small earnings increases as earnings management, we observe significant expense stickiness in the non-earnings-management sub-sample, compared with the earnings-management sub-sample. When we divide expenses into R&D, advertising and other general expenses, we find that managers control expenses mainly by decreasing general expenses. We further examine corporate governance’s effect on expense stickiness. Using factor analysis, we extract eight main factors and find that good corporate governance reduces expense stickiness. Finally, we investigate the interaction effects of earnings management and corporate governance on expense stickiness. The empirical results show that good corporate governance can further reduce cost stickiness, although its effect is not as strong as that of earnings management.

  19. Earnings management, corporate governance and expense stickiness

    Institute of Scientific and Technical Information of China (English)

    Shuang Xue; Yun Hong

    2016-01-01

    Cost and expense stickiness is an important issue in accounting and economics research, and the literature has shown that cost stickiness cannot be separated from managers’ motivations. In this paper, we examine the effects that earnings management has on expense stickiness. Defining small positive profits or small earnings increases as earnings management, we observe significant expense stickiness in the non-earnings-management sub-sample, compared with the earnings-management sub-sample. When we divide expenses into R&D,advertising and other general expenses, we find that managers control expenses mainly by decreasing general expenses. We further examine corporate governance’s effect on expense stickiness. Using factor analysis, we extract eight main factors and find that good corporate governance reduces expense stickiness. Finally, we investigate the interaction effects of earnings management and corporate governance on expense stickiness. The empirical results show that good corporate governance can further reduce cost stickiness,although its effect is not as strong as that of earnings management.

  20. 37 CFR 3.21 - Identification of patents and patent applications.

    Science.gov (United States)

    2010-07-01

    ... 37 Patents, Trademarks, and Copyrights 1 2010-07-01 2010-07-01 false Identification of patents and patent applications. 3.21 Section 3.21 Patents, Trademarks, and Copyrights UNITED STATES PATENT AND... for Recording § 3.21 Identification of patents and patent applications. An assignment relating to...

  1. The Influencing Factors of Patent Value:A Patent Deployment Strategy View%专利价值的影响因素分析--专利布局战略观点

    Institute of Scientific and Technical Information of China (English)

    张克群; 夏伟伟; 郝娟; 张曦

    2015-01-01

    以专利诉讼作为专利价值的代理变量,以专利权利要求数、先前技艺数作为自变量,同时引入专利家族深度和专利家族强度作为反映企业专利布局战略的代理指标,结合7146件Thomson Innovation数据库收录的截至2011年5月31日美国授权的LED专利文献信息,采用Logistic回归方法探索专利价值的影响因素。实证结果显示:专利权利要求数、先前技艺数、专利家族深度和专利家族强度对专利价值有显著的正向影响。%Patent litigation is utilized as the proxy variable of patent value, and number of patent claims and number of backward citations are defined as the independent variables, combining with patent family depth and earn plan ration representative for company's patent de-ployment strategy. With 7146 pieces of USA-authorized LED patent literature information collected from Thomson Innovation database up to May 31st, 2011, a logistic regression model is built to explore the influencing factors of patent value. The empirical results demonstrate that patent value has significant positive relationships with number of patent claims, number of backward citations, patent family depth and earn plan ratio.

  2. Patent monopoly : protecting your ideas

    Energy Technology Data Exchange (ETDEWEB)

    Caldwell, R.B. [Bennett Jones LLB, Calgary, AB (Canada)

    2002-06-01

    A form of intellectual property, patents can be bought and sold, thereby having a lot of financial value. The petroleum industry is a sector very involved with patent protection. At some time, it is expected that most technical companies will be involved in obtaining patent protection or busy defending themselves against a patent suit. In this paper, the author focussed on the procedure to obtain patent protection. Progressing from the basic facts concerning patents, the author then briefly described the necessary steps in the procedure. The author began by distinguishing the three major intellectual properties of use in the petroleum industry, namely patents, trademarks, and copyrights. Words, symbols or designs, including the various combinations of those, which distinguish the services of one company from those of another, are considered trademarks. Creative works, on the other hand, are protected under copyrights from being copied without permission. Inventions are protected by patents. What should be known about inventions was the focus of the next section in the presentation, followed by a section entitled: seeking patent protection: the first steps. The filing of the formal patent applications was discussed, then the emphasis was placed on after filing: the examination. The issued patent, which can be enforced against competitors, was the very last section in the presentation.

  3. The European Patent Office and its handling of Computer Implemented Inventions

    CERN Document Server

    CERN. Geneva; Weber, Georg

    2014-01-01

    Georg Weber joined the EPO in 1988 and is director since more than 10 years. He started his career in the office initially as a patent examiner and worked in different technical areas of chemistry and mechanics. Birger Koblitz is patent examiner at the EPO in Munich in the technical field of computer security. Before joining the office in 2009, he earned a PhD in Experimental Particle Physics from the University of Hamburg, and worked at CERN in the IT department supporting the experiments in their Grid Computing activitie...

  4. Labor Mobility and Patenting Activity

    DEFF Research Database (Denmark)

    Kaiser, Ulrich; Kongsted, Hans Christian; Rønde, Thomas

    We measure the quantitative importance of labor mobility as a vehicle for the transmission of knowledge and skills across firms. For this purpose we create a unique data set that matches all applications of Danish firms at the European Patent Office to linked employer-employee register data...... for the years 1999-2002. The Danish workforce is split into "R&D workers", who hold a bachelor's or a master's degree in a technical field, and "non{R&D workers". We find that mobile R&D workers ("R&D joiners"') contribute more to patenting activity than immobile R&D workers. Furthermore, R&D workers who have...... previously been employed by a patenting firm ("patent exposed workers") have a larger effect on patenting activity than R&D workers without this experience. Patent exposed R&D joiners constitute the most productive group of workers: for firms that patented prior to 1999, one additional worker of this type...

  5. Patent activity in biotechnology

    OpenAIRE

    Ekaterina, Streltsova

    2014-01-01

    Biotechnologies are a priority area of development due to the scope of global challenges and social problems they help to resolve. There is demand for updated information about the the current state of research and challenges faced. This paper discusses the potential of patent analysis and surveys the Russian biotechnological market with both quantitative and qualitative methods. It reviews key statistical and analytical findings of empirical research. The main finding is that the Russian bio...

  6. Do Military Personnel Patent

    Science.gov (United States)

    2016-12-01

    of its PCAS technology, which allows a Joint Terminal Attack Controller (JTAC) to call in air strikes using a specially configured Android tablet...rankings.aspx McGarry, B. (2015, September 18). JTAC calls in A-10 airstrike with android tablet. Retrieved from http://www.defensetech.org/2015/09/18/jtac...calls-in- a-10-airstrike-with- android -tablet/ 66 Moser, P. (2013). Patents and innovation: evidence from economic history. Journal of Economic

  7. Accounting earnings properties and determinants of earnings response coefficient in Brazil

    OpenAIRE

    2009-01-01

    A fundamental issue at the interface of economics, finance, and accounting involves the relation between a firm\\'s reported earnings and its stock returns. The lack of research in this field using Brazilian data and the limitations of previous research in terms of time-series data (small length available) motivates the present research. In addition, the practical justification of this research is that time-series properties of accounting earnings and the determinants of Earnings Response Coef...

  8. How Patent Function Integration with R&D Influence the Value of Patents

    DEFF Research Database (Denmark)

    Beukel, Karin; Valentin, Finn

    Patent strategies are endogenous to firm appropriability. However, to what extent does firm’s R&D teams’ engagement with patent experts influence the value of patents? We estimate the relationship between firm’s R&D use of patent functions on patent value in Biotech firms. Controlling...... for characteristics of scientific team, firm effects, and other patent value indicators, we find that having a firm specific (in-house) internal patent function is a driver of patent value. In addition, we find that the way in which patent functions create patent value differs dependent on whether the firm has...... internal patent function or not. In-house patent functions create value through narrow patents, whereas, firms with no in-house patent function create valuable patents by the use of broader scoped patents. Our results point to a strong effect of firm specific patent functions, but also explain how firms...

  9. How Patent Function Integration with R&D Influence the Value of Patents

    DEFF Research Database (Denmark)

    Beukel, Karin; Valentin, Finn

    Patent strategies are endogenous to firm appropriability. However, to what extent does firm’s R&D teams’ engagement with patent experts influence the value of patents? We estimate the relationship between firm’s R&D use of patent functions on patent value in Biotech firms. Controlling...... for characteristics of scientific team, firm effects, and other patent value indicators, we find that having a firm specific (in-house) internal patent function is a driver of patent value. In addition, we find that the way in which patent functions create patent value differs dependent on whether the firm has...... internal patent function or not. In-house patent functions create value through narrow patents, whereas, firms with no in-house patent function create valuable patents by the use of broader scoped patents. Our results point to a strong effect of firm specific patent functions, but also explain how firms...

  10. Marianas Boat Fishing Cost Earnings Study 2011

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — These data represent a cost-earnings study of the boat based fishing in the Mariana Archipelago fielded in 2011. Data collected include fisher classification, vessel...

  11. Hawaii Bottomfish Cost-Earnings Survey 2010

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — These data represent a cost-earnings study of the Main Hawaiian Islands bottomfish fishery for the 2010 operating year. Data collected include fisher classification,...

  12. Office of Personnel Management (OPM) Earnings

    Data.gov (United States)

    Social Security Administration — Each year the Office of Personnel Management (OPM) sends SSA a file to be verified and matched against the Master Earnings File (MEF) and Employer Information File...

  13. Cost Earnings Data 1993 - Hawaii Longline

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — These data were collected to support the first cost-earnings study of this fleet. Operational and vessel costs were collected by in-person interviews with vessel...

  14. Hawaii Charter Fishing Cost Earnings Survey 2012

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — These data represent a cost-earnings study of the main Hawaiian Island Charter fishing fleet in 2012. Data collected include fisher classification, vessel...

  15. How Hours of Work Affect Occupational Earnings.

    Science.gov (United States)

    Hecker, David

    1998-01-01

    In most managerial, management-related, sales, production, and transportation occupations, workers with longer hours earned a high hourly rate. The reverse was true for some jobs, including computer specialists, engineers, schoolteachers, and construction workers. (JOW)

  16. Voluntary Management Earnings Forecasts and Discretionary Accruals

    DEFF Research Database (Denmark)

    Gramlich, Jeffrey; Sørensen, Ole Vagn

    2004-01-01

    This paper seeks to determine whether Danish managers exercise discretionary accruals to reach earnings forecast targets they voluntarily specify in conjunction with initial public offerings (IPOs). Because the Danish accounting and legal environment is more permissive than the US, we use Denmark...... as a natural laboratory for learning how business would occur without strict rules, enforcement and sanctions. Danish managers often volunteer pro forma financial statements for results that are expected to occur subsequent to the IPO. We examine a sample of 58 Danish firms that issue voluntary management...... earnings forecasts in connection with IPOs that occur between 1984 and 1996. The evidence we uncover strongly suggests that pre-managed earnings are adjusted toward these targets. In contrast with Kasznik's (1999 Kasznik, R. (1999). On the association between voluntary disclosure and earnings management...

  17. The quality of accruals and earnings - and the market pricing of earnings quality

    DEFF Research Database (Denmark)

    Schøler, Finn

    2004-01-01

    This study focuses on earnings quality by investigating the quality of accruals using the approach introduced by Dechow & Dichev (2002). One essential element is the role of accrual estimation errors, and another is whether the equity market impounds information about the quality of earnings....... observable firm characteristics (e.g. volatility of accruals and earnings, etc.). Further, since an analysis of this type in general can be said to be somewhat mechanical, it is also investigated whether and how, the equity market (e.g. observable earnings-price-ratios) impounds information about the quality...

  18. Earnings Management Priorities of Private Family Firms

    OpenAIRE

    Abdolmohammadi, Mohammad; Kvaal, Erlend; Langli, John Christian

    2010-01-01

    We compare earnings management priorities of private family and private non-family firms. Our study is made possible by the availability of a new and unique database on family relationships between CEOs, board members and owners of private Norwegian firms. We hypothesize and find that compared with private non-family firms, private family firms are likely to manage earnings downward. However, we also find that highly leveraged private family firms make more income increasing accounting choice...

  19. Geographic Differences in the Earnings of Economics Majors

    Science.gov (United States)

    Winters, John V.; Xu, Weineng

    2014-01-01

    Economics has been shown to be a relatively high-earning college major, but geographic differences in earnings have been largely overlooked. The authors of this article use the American Community Survey to examine geographic differences in both absolute earnings and relative earnings for economics majors. They find that there are substantial…

  20. 48 CFR 52.234-4 - Earned Value Management System.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Earned Value Management....234-4 Earned Value Management System. As prescribed in 34.203(c), insert the following clause: Earned Value Management System (JUL 2006) (a) The Contractor shall use an earned value management system...

  1. Earnings Quality Measures and Excess Returns.

    Science.gov (United States)

    Perotti, Pietro; Wagenhofer, Alfred

    2014-06-01

    This paper examines how commonly used earnings quality measures fulfill a key objective of financial reporting, i.e., improving decision usefulness for investors. We propose a stock-price-based measure for assessing the quality of earnings quality measures. We predict that firms with higher earnings quality will be less mispriced than other firms. Mispricing is measured by the difference of the mean absolute excess returns of portfolios formed on high and low values of a measure. We examine persistence, predictability, two measures of smoothness, abnormal accruals, accruals quality, earnings response coefficient and value relevance. For a large sample of US non-financial firms over the period 1988-2007, we show that all measures except for smoothness are negatively associated with absolute excess returns, suggesting that smoothness is generally a favorable attribute of earnings. Accruals measures generate the largest spread in absolute excess returns, followed by smoothness and market-based measures. These results lend support to the widespread use of accruals measures as overall measures of earnings quality in the literature.

  2. Subscribe to China Patents & Trademarks

    Institute of Scientific and Technical Information of China (English)

    1995-01-01

    The Chinese/English bilingual quarterly China Patents & Trademarks is a professional publicationsponsored by China Patent Agent (H.K.) Ltd.The journal commenced publication in April 1985 and hasbeen edited and published in Hong Kong for distribution in China and abroad.The main contents carried by China Patents & Trademarks are:guidelines,policies,laws and regula-tions relevant to intellectual property,economy and trade in China;matters related to the practical work

  3. Subscribe to China Patents & Trademarks

    Institute of Scientific and Technical Information of China (English)

    1995-01-01

    The Chinese/English bilingual quarterly China Patents & Trademarks is a professional publicationsponsored by China Patent Agent(H.K.)Ltd.The journal commenced publication in April 1985 and hasbeen edited and published in Hong Kong for distribution in China and abroad.The main contents carried by China Patents & Trademarks are:guidelines,policies,laws and regula-tions relevant to intellectual property,economy and trade in China;matters related to the practical work

  4. Patent Abstract Digest. Volume III.

    Science.gov (United States)

    1981-09-01

    FOR TIlE MULTIPURPOSE 4.122,675 10/1978 Polyak ........................... 60/641 X UTILIZATION OF SOLAR ENERGY FOREIGN PATENT DOCUMENTS 1761 Inventor...contained in Ohio 40"menf .of em W arat thot such use be fro* ffe Pivately owned riht. A 00300 AFSC ar*P7 79c R&LD RECORD (PatentI Abet...., lv PATENT

  5. 43 CFR 6.52 - Patents.

    Science.gov (United States)

    2010-10-01

    ... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Patents. 6.52 Section 6.52 Public Lands: Interior Office of the Secretary of the Interior PATENT REGULATIONS Licenses § 6.52 Patents. Patents in... sublicenses, are classified as follows: (a) Class A. Patents, other than those referred to in paragraph (c)...

  6. 37 CFR 501.9 - Patent protection.

    Science.gov (United States)

    2010-07-01

    ... 37 Patents, Trademarks, and Copyrights 1 2010-07-01 2010-07-01 false Patent protection. 501.9 Section 501.9 Patents, Trademarks, and Copyrights UNDER SECRETARY FOR TECHNOLOGY, DEPARTMENT OF COMMERCE UNIFORM PATENT POLICY FOR RIGHTS IN INVENTIONS MADE BY GOVERNMENT EMPLOYEES § 501.9 Patent protection....

  7. Subscribe to China Patents & Trademarks

    Institute of Scientific and Technical Information of China (English)

    1996-01-01

    The Chinese/English bilingual quarterly China Patents & Trademarks is a professional publicationsponsored by China Patent Agent (H.K.) Ltd.The journal commenced publication in April 1985 and hasbeen edited and published in Hong Kong for distribution in China and abroad.The main contents carried by China Patents & Trademarks are:guidelines,policies,laws and regula-tions relevant to intellectual property,economy and trade in China;matters related to the practical workof patent application,trademark registration and copyright protection in China;concrete examples of

  8. The role of patent and non-patent databases in patent research in universities

    Science.gov (United States)

    Tolstaya, A. M.; Suslina, I. V.; Tolstaya, P. M.

    2017-01-01

    This studies deal with the description and systematization of the popular patent retrieval resources. The importance of the non-patent information when conducting patent research for the intellectual property created in educational and scientific activity of the university is highlighted. The differences in the patent and non-patent information are found out. Based on the databases` analysis the authors conducted the patent research on "Wireless endoscopic capsules" (development of the NRNU MEPhI). This study can be used to facilitate the university work on the new product development in order to improve the efficiency of the process of the commercialization of the intellectual activity results, including the entering the international market.

  9. 37 CFR 1.710 - Patents subject to extension of the patent term.

    Science.gov (United States)

    2010-07-01

    ... 37 Patents, Trademarks, and Copyrights 1 2010-07-01 2010-07-01 false Patents subject to extension of the patent term. 1.710 Section 1.710 Patents, Trademarks, and Copyrights UNITED STATES PATENT AND TRADEMARK OFFICE, DEPARTMENT OF COMMERCE GENERAL RULES OF PRACTICE IN PATENT CASES Adjustment and Extension...

  10. Recent patents and patented technology platforms for pharmaceutical taste masking.

    Science.gov (United States)

    Kaushik, Deepak; Dureja, Harish

    2014-04-01

    Taste masking is an important factor in the development of oral dosage forms containing bitter active pharmaceutical ingredients. Currently numerous techniques are being applied to overcome this problem. Realizing this, several researchers and pharmaceutical companies are now engaged in developing novel techniques to address the problem of taste masking evident by numerous patents filed in this area in recent times. In this review the most recent patents for taste masking are discussed and how these patents overcome the limitations of conventional approaches of taste masking is also highlighted. Novel techniques based on some recent patents such as nanohybrid, melt extrusion, non-complex cyclodextrin compositions and off taste masking are providing new realms to taste masking of bitter drugs. The present article also provides an overview of various patented platform technologies based on different techniques/mechanisms employed for taste masking. The unique features and principles of taste-masking approaches used in various patented technologies are also discussed. A better understanding of these new patents and patented technologies will help researchers and pharmaceutical industries to select the appropriate platform, or to develop innovative products with improved taste masking properties.

  11. Childhood Physical Activity and Adulthood Earnings.

    Science.gov (United States)

    Kari, Jaana T; Tammelin, Tuija H; Viinikainen, Jutta; Hutri-Kähönen, Nina; Raitakari, Olli T; Pehkonen, Jaakko

    2016-07-01

    This study examined the associations between childhood physical activity level and adulthood earnings. The data were drawn from the ongoing longitudinal Young Finns Study, which was combined with register-based Finnish Longitudinal Employer-Employee Data and register-based parents' background information from the Longitudinal Population Census of Statistics Finland. The study consisted of children who were 9 yr (n = 1257, 52% boys), 12 yr (n = 1662, 51% boys), and 15 yr (n = 1969, 49% boys) of age at the time when physical activity was measured. The children were followed until 2010, when they were between 33 and 45 yr old. Leisure-time physical activity in childhood was self-reported, whereas earnings in adulthood were register based and covered over a 10-yr period from 2000 to 2010. Ordinary least squares models were used to analyze the relationship between physical activity and earnings. Childhood physical activity level was positively associated with long-term earnings among men (P childhood physical activity can have far-reaching positive effects on adulthood earnings. Possibilities for improving physical activity during childhood may not only promote health but also affect long-term labor market outcomes.

  12. Patent Overlay Mapping: Visualizing Technological Distance

    CERN Document Server

    Kay, Luciano; Youtie, Jan; Porter, Alan L; Rafols, Ismael

    2012-01-01

    The purpose of this paper is to present a new global patent map that represents all technological categories, and a method to locate patent data of individual organizations and technological fields on the global map. This second patent overlay map technique is shown to be of potential interest to support competitive intelligence and policy decision-making. The global patent map is based on similarities in citing-to-cited relationships between categories of the International Patent Classification (IPC) of European Patent Office (EPO) patents from 2000 to 2006. This patent dataset, extracted from PatStat database, represents more than 760,000 patent records in more than 400 IPC categories. To illustrate the kind of analytical support offered by this approach, the paper shows the overlay of nanotechnology-related patenting activities of two companies and two different nanotechnology subfields on to the global patent map. The exercise shows the potential of patent overlay maps to visualize technological areas and...

  13. Patent and product piracy

    Science.gov (United States)

    Ignat, V.

    2016-08-01

    Advanced industrial countries are affected by technology theft. German industry annually loses more than 50 billion euros. The main causes are industrial espionage and fraudulent copying patents and industrial products. Many Asian countries are profiteering saving up to 65% of production costs. Most affected are small medium enterprises, who do not have sufficient economic power to assert themselves against some powerful countries. International organizations, such as Interpol and World Customs Organization - WCO - work together to combat international economic crime. Several methods of protection can be achieved by registering patents or specific technical methods for recognition of product originality. They have developed more suitable protection, like Hologram, magnetic stripe, barcode, CE marking, digital watermarks, DNA or Nano-technologies, security labels, radio frequency identification, micro color codes, matrix code, cryptographic encodings. The automotive industry has developed the method “Manufactures against Product Piracy”. A sticker on the package features original products and it uses a Data Matrix verifiable barcode. The code can be recorded with a smartphone camera. The smartphone is connected via Internet to a database, where the identification numbers of the original parts are stored.

  14. Race Composition and Earnings: Effects by Race, Region, and Gender

    Science.gov (United States)

    Cassirer

    1996-12-01

    For more than 40 years, studies have reported that the higher the proportion of blacks in a community, the more white men earn, but the less black men earn. Researchers have speculated that black men earned less because earnings discrimination increases with percent black. Others have suggested that the negative effect of black representation on black men's earnings reflects black men's limited occupational opportunities. This study (1) investigates whether pay discrimination and regional location condition the relationship between black representation and workers' earnings and (2) examines the relationship between black representation and earnings for women. The results, based on 1980 Census data for black and white workers from 267 SMSAs, show that black representation was associated with higher earnings for white men and lower earnings for black men in both the north and south, and that part of the effect for southern black men stemmed from earnings discrimination. Southern black men's earnings gains from black representation offset some of the effects of discrimination, while northern black men encountered costs of black representation even in the absence of earnings discrimination. These findings reflect the disparate economic opportunities of black men in each region as manufacturing jobs have disappeared from the north and relocated to the south. For women, black representation led to higher earnings for blacks and whites. I argue that black representation does not lower black women's earnings because occupational sex segregation prevents black women from threatening white men's economic status.

  15. Analysis of opportunities and challenges in patenting of Bacillus thuringiensis insecticidal crystal protein genes.

    Science.gov (United States)

    Swamy, H M Mahadeva; Asokan, R; Rajasekaran, P E; Mahmood, Riaz; Nagesha, S N; Arora, D K

    2012-04-01

    Bacillus thuringiensis (Bt) is the most widely used microbial control agent. The broad spectrum of susceptible hosts, production on artificial media and ease of application has caused the widespread use of this bacterium against several pests in agriculture, forest and vectors of human diseases. B.thuringiensis toxins are highly species specific which provide economic, environmental benefits, potential for future control and spread of the technology worldwide. This makes the B. thuringiensis crystal proteins an interesting tool for the implementation in integrated pest management programs. It has gained importance over the last 100 years for its biocontrol properties which is used in this review as a case study and analysis of the patents granted on B. thuringiensis was carried out. This study categorizes a number of patents related to B.thuringiensis insecticidal crystal proteins, application of B.thuringiensis insecticidal crystal proteins and the development of patentable technologies. The analyses were done using various criteria like patenting trends over the years, assignees playing a major role, comparison of the technology used in different patents and the patenting activity across the insect orders. Patent documents related to bacterium B.thuringiensis contain a trove of technical and commercial information and thus, patent analysis is considered as a useful tool for R management and techno economical development. Patent analysis also helps identifying and evaluating new and alternate technologies, keeping abreast with latest technologies for business interests, finding solutions to technical problems and ideas for new innovative trends.

  16. Wacky Patents Meet Economic Indicators

    DEFF Research Database (Denmark)

    Czarnitzki, Dirk; Hussinger, Katrin; Schneider, Cédric

    2011-01-01

    We investigate whether standard indicators can distinguish between “wacky” patents and a control group. Forward citations are good predictors of importance. However, “wacky” patents have higher originality, generality and citation lags, suggesting that these indicators should be interpreted...

  17. Subscribe to China Patents & Trademarks

    Institute of Scientific and Technical Information of China (English)

    1996-01-01

    The Chinese/English bilingual quarterly China Patents & Trademarks is a professional publication sponsored by ChinaPatent Agent(H.K.)Ltd. The journal commenced publication in April 1985 and has been edited and published in HongKong for distribution in China and abroad.

  18. Pesticides and the Patent Bargain

    NARCIS (Netherlands)

    Timmermann, C.A.

    2015-01-01

    In order to enlarge the pool of knowledge available in the public domain, temporary exclusive rights (i.e. patents) are granted to innovators who are willing to fully disclose the information needed to reproduce their invention. After the 20-year patent protection period elapses, society should be

  19. Optimal patent policies: A survey

    DEFF Research Database (Denmark)

    Poulsen, Odile

    2002-01-01

    , the government uses two policy tools, the optimal breadth and length. We show that theoretical models give very different answers to what is the optimal patent policy. In particular, we show that the optimal patent policy depends among othet things on the price elasticity of demand, the intersectoral elasticity...

  20. Recent patents on molecular cytogenetics.

    Science.gov (United States)

    Iourov, Ivan Y; Vorsanova, Svetlana G; Yurov, Yuri B

    2008-01-01

    The questions surrounding patenting of DNA sequences encoding specific proteins are relatively well reviewed in the available literature. However, neither applications nor molecular cytogenetic techniques, which use these sequences as a probe, have been reviewed in the light of the patenting. Furthermore, the patenting of the use of numerous probes, which are produced on different types of repetitive genome elements (i.e. satellite DNA or telomeric DNA sequences) and those generated by chromosome microdissection has not been reviewed. Molecular cytogenetic techniques are one of the most applied in current bioscience (as to June 2007, over 40,000 papers in browseable scientific databases mention one or several molecular cytogenetic techniques). Therefore, reviewing recent patents in this field is of general interest for numerous researchers in different areas of biology and medicine. Here, we address world-wide patents on DNA sequences used as molecular cytogenetic probes and molecular cytogenetic techniques to define current state and perspectives of this biomedical direction.

  1. Patent Pools: Intellectual Property Rights and Competition

    Science.gov (United States)

    Rodriguez, Victor

    2010-01-01

    Patent pools do not correct all problems associated with patent thickets. In this respect, patent pools might not stop the outsider problem from striking pools. Moreover, patent pools can be expensive to negotiate, can exclude patent holders with smaller numbers of patents or enable a group of major players to form a cartel that excludes new competitors. For all the above reasons, patent pools are subject to regulatory clearance because they could result in a monopoly. The aim of this article is to present the relationship between patents and competition in a broad context. PMID:20200607

  2. Family migration and relative earnings potentials

    DEFF Research Database (Denmark)

    Foged, Mette

    2016-01-01

    A unitarian model of family migration in which families may discount wives’ private gains is used to derive testable predictions regarding the type of couples that select into migrating. The empirical tests show that gender neutral family migration cannot be rejected against the alternative...... of husband centered migration. Couples are more likely to migrate if household earnings potential is disproportionally due to one partner, and families react equally strongly to a male and a female relative advantage in educational earnings potential. These results are driven by households with a strong...

  3. Management's performance justification and failure to meet earnings thresholds

    NARCIS (Netherlands)

    Zhang, S.; Aerts, Walter

    2015-01-01

    We examine the intensity of management's performance justification as a remedial narrative impression management device, by investigating the association between behavioural earnings thresholds and causal language intensity on earnings-related outcomes in annual management commentary reports. Not me

  4. A comparison of ethical perceptions of earnings-management practices

    National Research Council Canada - National Science Library

    Leonie Jooste

    2011-01-01

    .... However, in the light of increased financial frauds and failures, new and increased emphasis has been placed on the importance of the concepts of earnings quality and earnings-management practices...

  5. Management’s causal reasoning on performance and earnings management

    NARCIS (Netherlands)

    Aerts, W.A.A.; Zhang, S.

    2014-01-01

    We investigate the association between the intensity of causal reasoning on performance in a firm’s annual management commentary and its earnings management propensity. Anticipated earnings management concerns are argued to constitute a significant accountability predicament, bringing management to

  6. Analysts' earnings forecasts and international asset allocation

    NARCIS (Netherlands)

    Huijgen, Carel; Plantinga, Auke

    1999-01-01

    The aim of this paper is to investigate whether financial analysts’ earnings forecasts are informative from the viewpoint of allocating investments across different stock markets. Therefore we develop a country forecast indicator reflecting the analysts’ prospects for specific stock markets. The

  7. Differences in Occupational Earnings by Sex.

    Science.gov (United States)

    Robinson, Derek

    1998-01-01

    This analysis of the female/male wage gap in diverse countries looks at pay scales/job rates, average wage/salary rates, and average earnings in medical, public service, banking, and finance occupations. Explanations for differences and discussion of methodological issues are offered. (SK)

  8. Childbearing and Wives' Foregone Earnings. Project Report.

    Science.gov (United States)

    Calhoun, Charles A.; Espenshade, Thomas J.

    This report combines the techniques of multistate life table analysis with the human capital theory of wages to derive new estimates of the impact of children on hours of market work and earnings for American women aged 15 to 55 years old. The impact of fertility on female labor force behavior is analyzed, and opportunity expenditures (the money…

  9. Japan's Teachers Earn Tenure on Day One

    Science.gov (United States)

    Ahn, Ruth; Asanuma, Shigeru; Mori, Hisayoshi

    2016-01-01

    Teachers in Japan earn tenure on their first day of employment--not after two years of experience based on evaluations of teaching performance or student test scores. This is almost too good to be true. If tenure is so easy to attain, how do the Japanese make sure their teachers, especially novice teachers hired with little teaching experience,…

  10. Language and the Earnings of Immigrants.

    Science.gov (United States)

    Dustmann, Christian; van Soest, Arthur

    2002-01-01

    Analysis of panel data on immigrants to Germany 1984-94 focused on the relationship of language proficiency and productivity. Results show how time-varying measurement errors can lead to downward bias on the effect of fluency on earnings. Language proficiency is thus far more important than studies have suggested. (Contains 30 references.) (SK)

  11. 20 CFR 404.429 - Earnings; defined.

    Science.gov (United States)

    2010-04-01

    ... significant work activity you performed in the operation or management of a trade, profession, or business... countable for purposes of the earnings test until it is shown to our satisfaction that such income may be... employees in running the business for you; (D) Personally contacting an old and valued customer solely for...

  12. Earnings and bank profitability in Nigeria

    Directory of Open Access Journals (Sweden)

    John N. N. Ugoani

    2016-12-01

    Full Text Available Bank earnings in form of retained profit help in the capital formation of banks. This is critical because capital inadequacy is often a cause of bank failures. During the banking crisis in Nigeria the gross earnings of many banks diminished considerably due to frauds and bad management. For example, in 2009 the Central Bank of Nigeria revoked the operating licences of fourteen banks which had huge nonperforming loans and were making losses. The fragility in the Nigerian banking system in the 1990s and beyond was compounded due to wide spread poor corporate governance practices and imprudent lending that led to the erosion of gross earnings and profitability. The study employed the exploratory research design. Data analyses were done through description statistics and the regression technique using the statistical package for the social sciences. The regression result was Y = 4.926 + 1.877x meaning that with an increase of 1 percent in gross earnings bank profitability increases by 1.88 percent. This is the crux of the study.

  13. Technology Clusters Exploration for Patent Portfolio through Patent Abstract Analysis

    Directory of Open Access Journals (Sweden)

    Gabjo Kim

    2016-12-01

    Full Text Available This study explores technology clusters through patent analysis. The aim of exploring technology clusters is to grasp competitors’ levels of sustainable research and development (R&D and establish a sustainable strategy for entering an industry. To achieve this, we first grouped the patent documents with similar technologies by applying affinity propagation (AP clustering, which is effective while grouping large amounts of data. Next, in order to define the technology clusters, we adopted the term frequency-inverse document frequency (TF-IDF weight, which lists the terms in order of importance. We collected the patent data of Korean electric car companies from the United States Patent and Trademark Office (USPTO to verify our proposed methodology. As a result, our proposed methodology presents more detailed information on the Korean electric car industry than previous studies.

  14. The Impact of Corporate Social Responsibility on Accrual Earnings Management and Real Earnings Management

    Directory of Open Access Journals (Sweden)

    Soliyah Wulandari

    2016-05-01

    Full Text Available This study examines the influence of Corporate Social Responsibility on accrual earnings management and real earnings management. This study using control variables company size, KAP quality, and leverage. Sample of this study Obtained with purposive sampling for all non-financial company listed in the Indonesia Stock Exchange from 2001 to 2012. This study will use the data secondary, such as annual report. Data analysis will perform using multiple regressions. Result show that Corporate Social Responsibility is influence to accrual earnings management. Corporate Social Responsibility is a real influence to both abnormal earnings management of cash flow from operations and abnormal of production costsDOI: 10.15408/etk.v15i1.3116

  15. Immigrant-Native Differences in Earnings Mobility Processes

    DEFF Research Database (Denmark)

    Ahmad, Nisar; Esmaeilzadeh, Rayhaneh; Hansen, Jørgen

    2014-01-01

    This study compares the earnings mobility between immigrants and natives within and between Denmark and Canada. Both countries have different labour market conditions and immigration history which leads to an interesting comparison of earning mobility processes. The paper employs a dynamic...... that immigrants-native differences in earnings mobility, structural state dependence, and segmentation of earnings distribution are relatively more prominent in Denmark compared to Canada...

  16. Education, Family Backgrounds and Racial Earnings Inequality in Brazil

    OpenAIRE

    2004-01-01

    This study investigates the role of race, family background and education in earnings inequality between whites and the African descendent population in Brazil. It uses quantile Mincer earnings regressions to go beyond the usual decomposition of average earnings gaps. Differences in human capital, including parental education and education quality, and in its returns, account for most but not all of the racial earnings gaps. There appears to be greater pay discrimination at the higher salary ...

  17. 48 CFR 252.234-7002 - Earned Value Management System.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Earned Value Management... of Provisions And Clauses 252.234-7002 Earned Value Management System. As prescribed in 234.203(2), use the following clause: Earned Value Management System (APR 2008) (a) In the performance of...

  18. 48 CFR 1852.234-2 - Earned Value Management System.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Earned Value Management... and Clauses 1852.234-2 Earned Value Management System. As prescribed in 1834.203-70(b) insert the following clause: Earned Value Management System (NOV 2006) (a) In the performance of this contract,...

  19. 26 CFR 1.535-3 - Accumulated earnings credit.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Accumulated earnings credit. 1.535-3 Section 1... Accumulated earnings credit. (a) In general. As provided in section 535(a) and § 1.535-1, the accumulated earnings credit, provided by section 535(c), reduces taxable income in computing accumulated taxable income...

  20. Do managers manipulate earnings prior to management buyouts?

    NARCIS (Netherlands)

    Mao, Yaping; Renneboog, Luc

    2015-01-01

    To address the question as to whether managers intending to purchase their company by means of a levered buyout transaction manipulate earnings in order to buy their firm on the cheap, we study the different types of earnings management prior to the transaction: accrual management, real earnings

  1. 20 CFR 416.1110 - What is earned income.

    Science.gov (United States)

    2010-04-01

    ...-kind earned income. However, if you are a domestic or agricultural worker, the law requires us to treat your in-kind pay as unearned income. (b) Net earnings from self-employment. Net earnings from self..., severance pay, and any other special payments received because of your employment. They may also include the...

  2. 5 CFR 844.402 - Restoration of earning capacity.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Restoration of earning capacity. 844.402... Reinstatement of Disability Annuity § 844.402 Restoration of earning capacity. (a) Earning capacity... capacity is considered to be restored. The disability annuity will terminate on the June 30 after the...

  3. 17 CFR 256.216 - Unappropriated retained earnings.

    Science.gov (United States)

    2010-04-01

    ... retained earnings. This account shall include the balance, either debit or credit, arising from earnings... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Unappropriated retained earnings. 256.216 Section 256.216 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION...

  4. 17 CFR 256.215 - Appropriated retained earnings.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Appropriated retained earnings... UTILITY HOLDING COMPANY ACT OF 1935 Liabilities and Other Credit Accounts § 256.215 Appropriated retained earnings. This account shall include the amount of retained earnings which has been appropriated or set...

  5. 78 FR 67339 - Initial Patent Applications

    Science.gov (United States)

    2013-11-12

    ... Patent and Trademark Office Initial Patent Applications ACTION: Proposed collection; Extension of Comment Period. SUMMARY: The United States Patent and Trademark Office (USPTO), as part of its continuing efforts... Patent and Trademark Office, P.O. Box 1450, Alexandria, VA 22313-1450. Federal Rulemaking Portal:...

  6. 14 CFR 1260.28 - Patent rights.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Patent rights. 1260.28 Section 1260.28... Provisions § 1260.28 Patent rights. Patent Rights May 2006 As stated at § 1260.136, this award is subject to... “Patent Rights (Small Business Firms and Nonprofit Organizations)” and the following: (a) Where the...

  7. 76 FR 72000 - Patent, Trademark & Copyright Acts

    Science.gov (United States)

    2011-11-21

    ... Geological Survey Patent, Trademark & Copyright Acts AGENCY: U.S. Geological Survey, Interior. ACTION: Notice...., Suite 200, Kennesaw, GA 30144, on U.S. Patent Application Serial No. 12/133,666, and a divisional patent application to be filed shortly at the Patent and Trademark Office, both entitled ``Anaerobic...

  8. 75 FR 20561 - Patent Term Extension

    Science.gov (United States)

    2010-04-20

    ... Patent and Trademark Office Patent Term Extension ACTION: Proposed collection; comment request. SUMMARY: The United States Patent and Trademark Office (USPTO), as part of its continuing effort to reduce... the Chief Information Officer, United States Patent and Trademark Office, P.O. Box 1450,...

  9. 77 FR 4887 - DOE Patent Licensing Regulations

    Science.gov (United States)

    2012-02-01

    ... Part 781 RIN 1990-AA41 DOE Patent Licensing Regulations AGENCY: Office of the General Counsel, Department of Energy. ACTION: Final rule. SUMMARY: The Department of Energy (DOE) is amending its patent... patents or patent applications vested in the United States of America, as represented by or in the...

  10. 78 FR 31885 - Patent Term Extension

    Science.gov (United States)

    2013-05-28

    ... Patent and Trademark Office Patent Term Extension ACTION: Proposed collection; comment request. SUMMARY: The United States Patent and Trademark Office (USPTO), as part of its continuing effort to reduce...: Susan K. Fawcett, Records Officer, Office of the Chief Information Officer, United States Patent...

  11. 75 FR 23227 - Initial Patent Applications

    Science.gov (United States)

    2010-05-03

    ... Patent and Trademark Office Initial Patent Applications ACTION: Proposed collection; comment request. SUMMARY: The United States Patent and Trademark Office (USPTO), as part of its continuing efforts to..., Records Officer, Office of the Chief Information Officer, U.S. Patent and Trademark Office, P.O. Box...

  12. Patent classifications as indicators of intellectual organization

    NARCIS (Netherlands)

    L. Leydesdorff

    2008-01-01

    Using the 138,751 patents filed in 2006 under the Patent Cooperation Treaty, co-classification analysis is pursued on the basis of three- and four-digit codes in the International Patent Classification (IPC, 8th ed.). The co-classifications among the patents enable us to analyze and visualize the re

  13. Her earnings: Exploring variation in wives' earning contributions across six major Asian groups and Whites.

    Science.gov (United States)

    Kulkarni, Veena S

    2015-07-01

    Previous research on understanding race-ethnic differentials in employment and economic contributions by married women has primarily focused on Blacks, Hispanics, or Whites. This study investigates variations in wives' earning contributions as measured by wives earnings as a proportion of total annual household earnings among six Asian groups, Asian Indian, Chinese, Filipino, Japanese, Korean, and Vietnamese relative to native born non-Hispanic White. I disaggregate the six Asian groups by their ethnicity and nativity status. Using pooled data from 2009-2011 American Community Survey, the findings show significance of human capital, hours of paid labor market engagement and nativity status. There is strong and negative association between husbands' human capital and labor supply with wives' earning contributions suggesting near universality of male-breadwinner status. Notwithstanding the commonalities, there is significant intergroup diversity. While foreign born and native born Filipina wives despite their spouses' reasonably high human capital and work hours, contribute one of the highest shares, the same cannot be said for the Asian Indians and Japanese. For foreign born Asian Indian and to some extent Japanese women, their high human capital is not translated to high earning contribution after controlling for husband's human capital. Further, nativity status impacts groups differentially. Native born Vietnamese wives contribute the greatest. Overall, the findings underscore the relevance of employing multiple conceptual frameworks in understanding earning contributions of foreign and native born Asian wives belonging to the six Asian groups, Asian Indian, Chinese, Filipino, Japanese, Korean, and Vietnamese. Copyright © 2015 Elsevier Inc. All rights reserved.

  14. "Patent Activity and Technical Change"

    OpenAIRE

    Robert L. Basmann; Michael, McAleer; Daniel, Slottje

    2003-01-01

    As creations of the mind, intellectual property includes industrial property and copyrights. This paper presents an aggregate production function of the generalized Fechner-Thurstone (GFT) form to analyze the impact of an important component of intellectual industrial property, namely patent activity, on technical change in the USA for the period 1947-1981. Patents should alter isoquant maps, and measuring their elasticities is both intuitively and empirically appealing. We define a technolog...

  15. Universities and Patent Demands.

    Science.gov (United States)

    Cordova, Andrew K; Feldman, Robin

    2015-11-01

    Research universities have made enormous contributions to the field of medicine and the treatment of human disease. Alone or in collaboration with pharmaceutical companies, academic researchers have added to the store of knowledge that has led to numerous life science breakthroughs. A new chapter may be opening for academic researchers, however, that could lead to a darker tale. 'The mouse that trolled: the long and tortuous history of a gene mutation patent that became an expensive impediment to Alzheimer's research, by Bubela et al., chronicles one such tale.' The authors do an excellent job of bringing to life the twisting saga that engulfed numerous academic and non-profit Alzheimer's researchers over many years. The authors note that the story is an outlier, but sadly, that may not be the case. There are increasing signs that academic researchers and their institutions are being caught up in the rush for gold that is accompanying the proliferation of the non-practicing entity business model. As I have noted before, academic institutions have a dual role, as keepers of the academic flame and guardians of the public monies entrusted to them through state and federal research funding. The specter of taxpayer money being used, not to advance research and for the betterment of society, but as part of schemes to extract money from productive companies may not sit well with voters, and ultimately, with legislators. In that case, researchers and institutions themselves may have much to lose.

  16. Patent Law for Computer Scientists

    Science.gov (United States)

    Closa, Daniel; Gardiner, Alex; Giemsa, Falk; Machek, Jörg

    More than five centuries ago the first patent statute was passed by the Venetian senate. It already had most of the features of modern patent law, recognizing the public interest in innovation and granting exclusive right in exchange for a full disclosure. Some 350 years later the industrial revolution led to globalisation. The wish to protect intellectual property on a more international level evolved and supranational treaties were negotiated. Patent laws are still different in many countries, however, and inventors are sometimes at a loss to understand which basic requirements should be satisfied if an invention is to be granted a patent. This is particularly true for inventions implemented on a computer. While roughly a third of all applications (and granted patents) relate, in one way or another, to a computer, applications where the innovation mainly resides in software or in a business method are treated differently by the major patent offices. The procedures at the USPTO, JPO and EPO and, in particular, the differences in the treatment of applications centring on software are briefly explained. In later sections of this book, a wealth of examples will be presented. The methodology behind the treatment of these examples is explained.

  17. Constructing an Intelligent Patent Network Analysis Method

    Directory of Open Access Journals (Sweden)

    Chao-Chan Wu

    2012-11-01

    Full Text Available Patent network analysis, an advanced method of patent analysis, is a useful tool for technology management. This method visually displays all the relationships among the patents and enables the analysts to intuitively comprehend the overview of a set of patents in the field of the technology being studied. Although patent network analysis possesses relative advantages different from traditional methods of patent analysis, it is subject to several crucial limitations. To overcome the drawbacks of the current method, this study proposes a novel patent analysis method, called the intelligent patent network analysis method, to make a visual network with great precision. Based on artificial intelligence techniques, the proposed method provides an automated procedure for searching patent documents, extracting patent keywords, and determining the weight of each patent keyword in order to generate a sophisticated visualization of the patent network. This study proposes a detailed procedure for generating an intelligent patent network that is helpful for improving the efficiency and quality of patent analysis. Furthermore, patents in the field of Carbon Nanotube Backlight Unit (CNT-BLU were analyzed to verify the utility of the proposed method.

  18. Perbedaan Persepsi Etis Mahasiswa Akuntansi terhadap Praktik Earnings Management

    Directory of Open Access Journals (Sweden)

    Martin

    2010-04-01

    Full Text Available This study investigates whether gender influences accounting students' perceptions of earnings management. Earnings management is the practice of making discretionary accounting choices or timing operating decisions to move reported earnings toward a desired goal. In this research, earning management has 4 four indicators: type of manipulation, direction of manipulation, materiality, and intention. Prior research reveals wide disagreement among both students and business executives regarding the ethical acceptability of earnings management. Male and female accounting students from Surabaya were evaluated using thirteen items that indicate and describe earnings management practices. No differences were detected between the responses of the male and female students or between the working and non-working students. The result shows that the practice of earnings management is perceived similarly in all groups of students studied.

  19. Evaluating impacts of unexpected earning on precision of profit estimation

    Directory of Open Access Journals (Sweden)

    Hossein Kazemi

    2013-03-01

    Full Text Available Precision in earning report has always been a concern among investors, and when there are some negative adjustments on earning, investor may find it challenging to decide whether they should hold or sell their shares. This paper studies the impact of earning precision and unexpected earning adjustments on firms whose share are listed on Tehran Stock Exchange. The proposed study of this paper considers three hypotheses including whether earning precision has negative relationship with unexpected profit, whether it has a negative with unexpected decline in profit and finally, whether, in prediction on negative news compared with positive news, there is a negative relationship between stronger earnings forecast and precision of earning forecast. The study gathers the necessary data from official news released for some firms whose shares were active over the period 2003-2012. The study uses two regression models and the results of regression analysis have confirmed all hypotheses of this survey.

  20. Firm Life Cycle, Book-Tax Differences and Earnings Persistence

    Directory of Open Access Journals (Sweden)

    Antonio Lopo Martinez

    2016-06-01

    Full Text Available The objective in this study is to show if the life cycle explains the relation between the Book-Tax Differences (BTDs and earnings persistence, as well as to inform on the future gains and their relation with the BTDs. Therefore, univariate tests were applied to verify the differences between the mean BTDS, life cycle stages and regression coefficient for the Earnings Before Income Tax (EBIT. The study focused on Brazilian publicly traded companies between 2009 and 2013. The results indicated that the control of earnings persistence was related with the stages of the life cycle. The information relevance of the life cycle and the Book-Tax Differences for earnings persistence is registered. In conclusion, the firm life cycle should be included in the analysis of the relation between the BTDs and earnings persistence. The evidence registered here is crucial to identify the quality of the earnings and incorporate them into earnings valuation models.

  1. Earned Income Tax Credit Eligibility and Participation

    Science.gov (United States)

    2007-11-02

    to assist the working poor . The EIC is intended to offset the burden of the Social Security payroll tax on low - income workers and to encourage low ...The Earned Income Tax Credit (EIC), which is expected to provide over $30 billion in refundable credits in fiscal year 2002, is major federal effort... income individuals to work. The amounts of credit that taxpayers receive depend on the taxpayers’ incomes and the number of qualifying children they have

  2. Twitter sentiment around the Earnings Announcement events.

    Science.gov (United States)

    Gabrovšek, Peter; Aleksovski, Darko; Mozetič, Igor; Grčar, Miha

    2017-01-01

    We investigate the relationship between social media, Twitter in particular, and stock market. We provide an in-depth analysis of the Twitter volume and sentiment about the 30 companies in the Dow Jones Industrial Average index, over a period of three years. We focus on Earnings Announcements and show that there is a considerable difference with respect to when the announcements are made: before the market opens or after the market closes. The two different timings of the Earnings Announcements were already investigated in the financial literature, but not yet in the social media. We analyze the differences in terms of the Twitter volumes, cumulative abnormal returns, trade returns, and earnings surprises. We report mixed results. On the one hand, we show that the Twitter sentiment (the collective opinion of the users) on the day of the announcement very well reflects the stock moves on the same day. We demonstrate this by applying the event study methodology, where the polarity of the Earnings Announcements is computed from the Twitter sentiment. Cumulative abnormal returns are high (2-4%) and statistically significant. On the other hand, we find only weak predictive power of the Twitter sentiment one day in advance. It turns out that it is important how to account for the announcements made after the market closes. These after-hours announcements draw high Twitter activity immediately, but volume and price changes in trading are observed only on the next day. On the day before the announcements, the Twitter volume is low, and the sentiment has very weak predictive power. A useful lesson learned is the importance of the proper alignment between the announcements, trading and Twitter data.

  3. Ethnicity and Earnings in Urban Peru

    OpenAIRE

    Ñopo, Hugo; Saavedra, Jaime; Torero, Máximo

    2004-01-01

    In this paper we study the relationship between ethnic exclusion and earnings in Urban Peru. Our approach to the concept of ethnicity involves the usage of instruments in many of its several dimensions: mother tongue, parental background, religion, migration events and race. In order to approximate what can be called racial differences in a context like the Peruvian in which "racial mixture" is the main characteristic of the population, we use a score-based procedure to capture both the diffe...

  4. Twitter sentiment around the Earnings Announcement events

    Science.gov (United States)

    Grčar, Miha

    2017-01-01

    We investigate the relationship between social media, Twitter in particular, and stock market. We provide an in-depth analysis of the Twitter volume and sentiment about the 30 companies in the Dow Jones Industrial Average index, over a period of three years. We focus on Earnings Announcements and show that there is a considerable difference with respect to when the announcements are made: before the market opens or after the market closes. The two different timings of the Earnings Announcements were already investigated in the financial literature, but not yet in the social media. We analyze the differences in terms of the Twitter volumes, cumulative abnormal returns, trade returns, and earnings surprises. We report mixed results. On the one hand, we show that the Twitter sentiment (the collective opinion of the users) on the day of the announcement very well reflects the stock moves on the same day. We demonstrate this by applying the event study methodology, where the polarity of the Earnings Announcements is computed from the Twitter sentiment. Cumulative abnormal returns are high (2–4%) and statistically significant. On the other hand, we find only weak predictive power of the Twitter sentiment one day in advance. It turns out that it is important how to account for the announcements made after the market closes. These after-hours announcements draw high Twitter activity immediately, but volume and price changes in trading are observed only on the next day. On the day before the announcements, the Twitter volume is low, and the sentiment has very weak predictive power. A useful lesson learned is the importance of the proper alignment between the announcements, trading and Twitter data. PMID:28235103

  5. Earning management in Brazilian financial institutions

    Directory of Open Access Journals (Sweden)

    Adriana Bruscato Bortoluzzo

    2016-06-01

    Full Text Available ABSTRACT The present study aims to study earnings management in a significant sample of 123 banks in the Brazilian market between 2001 and 2012. Given the important role that banks play in a country's economy, it is important to understand that there are discretionary factors involved in the reporting of a financial institution's profitability. Credit provisioning guidelines for Brazilian financial institutions are described in Resolution 2682/99 of the National Monetary Council (Conselho Monetário Nacional. Because of the discretion allowed in this resolution, loan loss provision is used as instrument of earnings management, which is not an illegal practice, but this behavior does affect the risk perception of agents and analysts, and they should be aware of it and understand it. We found that credit provisioning is used as an earnings management mechanism to smooth the net income of Brazilian financial institutions. Brazilian banks tend to avoid not only negative net income pre-loan loss provisions and taxes, but also negative net income pre-loan loss provisions and taxes in relation to the previous period. Contrary to the previous studies, it is not clear if banks avoid lower net income pre-loan loss provisions and taxes than a given peer group.

  6. FAIR VALUE ACCOUNTING AND EARNINGS MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Pei-Hui Hsu

    2016-04-01

    Full Text Available Many have argued that measuring financial instruments at fair value might not reflect firms’ financial condition. Prior study finds that managers manipulate the “disclosure” of fair value measurement (Song et al. 2010. In this study, we attempt to provide evidence regarding manager’s incentive to manipulate the disclosure of fair value measurements by examining whether the disclosure of less relevant fair value measurement is related to the odds of earnings management. We find that firms with more Level 3 assets and liabilities (i.e., less value relevant fair value measurement are more likely to recognize positive unrealized gains to meet or beat analyst forecast target. In addition, we find that only firms with weak corporate governance disclose more Level 3 fair value liabilities and recognize unrealized gains into reported earnings to meet or beat analyst forecast target. This evidence suggests that managers manipulate the disclosure of fair value measurement in order to manage reported earnings via the adoption of fair value option.

  7. Patents, Inducement Prizes, and Contestant Strategy

    DEFF Research Database (Denmark)

    Davis, Jerome; Davis, Lee N.

    2006-01-01

    Debate over the merits of patents versus inducement prizes has tended to ignore the signaling roles of patents, and totally ignores the impact of patent signaling on prize contests. This paper asks: How does patent signaling affect the strategic choices of firms considering entering prize contests......? First, we consider contests that do not allow patenting, then contests that do. If patenting is not allowed, we argue, patent-holders, both internal and external to the contest, can adversely impact prize contests by claiming prize winner violation of their patents, and suing for damages. The likelihood...... of such challenges being made can deter entry, particularly in contests requiring large sunk costs. Furthermore, the firm's decisionmaking process will discriminate against entering prize contests and favor R&D projects with patentable outcomes. Together, these problems may circumscribe any future wider role...

  8. Reasons for Patent Protection and Cost-effective Patent Filing Options for SMEs

    Directory of Open Access Journals (Sweden)

    Art Brion

    2011-12-01

    Full Text Available Many innovative small and medium enterprises (SMEs do not seek patent protection for their innovations, either because they are skeptical about the perceived benefits or wary of the perceived costs. However, by failing to protect their intellectual property with patents, they leave themselves exposed to attack by other patent holders. This article explores arguments for patent protection as well as filing options that can protract the patenting process while simultaneously reducing patenting costs. By choosing their patent application filings wisely, SMEs can keep their patenting options open for as long as possible while delaying costs.

  9. Big 4 auditing companies, earnings manipulation and earnings conservatism: evidence from an emerging market

    Directory of Open Access Journals (Sweden)

    Thabang Mokoaleli-Mokoteli

    2017-03-01

    Full Text Available This study focuses on South African listed companies and investigates the relation between Big 4 auditing companies, earnings management and earnings conservatism. It shows that companies audited by a Big 4 auditor leads to a more timely recognition of large losses and to lower levels of earnings manipulation and higher conditional conservatism. The findings report that the conditional form of conservatism is negatively related to unconditional conservatism. Higher conservatism is also reported for firms with high leverage and those that convey bad news. The opposite has been found for firms with high growth. The findings, in general support the notion that the new Companies’ Act in South Africa and the King III are effective corporate governance tools and the observed cases of corporate failure may be due to other factors, including management hubris.

  10. Patents and the supply of therapeutic products.

    Science.gov (United States)

    Hayhurst, W L

    1992-01-01

    In some countries protests against the grant of exclusive rights in developments that benefit humanity have caused limits to be placed on the scope of patent rights. A characteristic of all modern patent systems is that the invention that one seeks to patent must have some practical utility and be new. The US is making patent protection available even for methods of medical treatment and for non human living things. A patent will expire in most developed countries 20 years from the filing of the application except in the US which grants patents from 17 years. India, China, and Brazil grant patents for shorter terms. In Australia and New Zealand, the term of a patent may be extended. In France and the US; extensions of term are possible only for medically related inventions. A patent grants to the owner of the patent the right, during its term, to exclude others from making, using, or selling the patented inventions. A patent grants to the owner of the patent the rights, during its term, to exclude others from making, using, or selling the patented invention. A patent owner who attempts to enforce a patent may be faced with a challenge that the patentee has misbehaved. In the US an alleged infringer may argue that the patentee misled the Patent Office when applying for the patent. The Patent laws of many countries enable the government to use patented inventions but compensate patent owners. Under sections 37 and 38 of the French patent legislation the government may decree that licenses are available in the interests of public health. In connection with Roussel-Uclaf's mifepristone, RU-486 it has been reported that such a decree cannot be made for a medicine that has not been approved by the government for distribution. The Canadian government has announced its intention to cancel the provisions in the Canadian Patent Act relating to compulsory licensing of medicines. Negotiations are continuing under the General Agreement on Tariffs and Trade that may lead to an

  11. 48 CFR 1427.201 - Patent and copyright infringement liability.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Patent and copyright... INTERIOR GENERAL CONTRACTING REQUIREMENTS PATENTS, DATA, AND COPYRIGHTS Patents and Copyrights 1427.201 Patent and copyright infringement liability....

  12. 48 CFR 1227.305 - Administration of patent rights clauses.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Administration of patent... TRANSPORTATION GENERAL CONTRACTING REQUIREMENTS PATENTS, DATA, AND COPYRIGHTS Patent Rights Under Government Contracts 1227.305 Administration of patent rights clauses....

  13. 48 CFR 1327.305 - Administration of patent rights clauses.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Administration of patent... GENERAL CONTRACTING REQUIREMENTS PATENTS, DATA, AND COPYRIGHTS Patent Rights Under Government Contracts 1327.305 Administration of patent rights clauses....

  14. 48 CFR 2427.305 - Administration of patent rights clauses.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Administration of patent... AND URBAN DEVELOPMENT SOCIOECONOMIC PROGRAMS PATENTS, DATA, AND COPYRIGHTS Patent Rights Under Government Contracts 2427.305 Administration of patent rights clauses....

  15. 48 CFR 27.305 - Administration of patent rights clauses.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Administration of patent... REGULATION GENERAL CONTRACTING REQUIREMENTS PATENTS, DATA, AND COPYRIGHTS Patent Rights under Government Contracts 27.305 Administration of patent rights clauses....

  16. 7 CFR 1210.367 - Patents, copyrights, inventions, and publications.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Patents, copyrights, inventions, and publications....367 Patents, copyrights, inventions, and publications. Any patents, copyrights, inventions, product... such patents, copyrights, inventions, product formulations, or publications shall be considered...

  17. 48 CFR 27.201 - Patent and copyright infringement liability.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Patent and copyright... REGULATION GENERAL CONTRACTING REQUIREMENTS PATENTS, DATA, AND COPYRIGHTS Patents and Copyrights 27.201 Patent and copyright infringement liability....

  18. Patent Eligibility of Business Methods in Canada

    Institute of Scientific and Technical Information of China (English)

    Zheng Li; Brian Lee

    2011-01-01

    @@ While the same fundamental principles underlining patent law are generally accepted in every major jurisdiction in the world, the patent eligibility of computer-implemented business method inventions ("business methods") has received different treatment between jurisdictions.

  19. Formulation Patents and Dermatology and Obviousness

    Directory of Open Access Journals (Sweden)

    Josephine Liu

    2011-11-01

    Full Text Available Most patents covering dermatologic products contain patent claims directed to the pharmaceutical formulation of the product. Such patents, known as formulation patents, are vulnerable to attacks based on the legal argument that the formulations covered are obvious over formulations already known prior to the filing of the patent application. Because obviousness is an important concept in patent law, recent court cases concerning obviousness and formulation patents were examined and discussed below. Courts have ruled that patent claims are obvious when features of the claimed formulation are found in the prior art, even if the features or characteristics of the formulation are not explicitly disclosed in the prior art. However, patentees have successfully overcome obviousness challenges where there were unexpected results or properties and/or the prior art taught away from the claimed invention.

  20. Current challenges in patent information retrieval

    CERN Document Server

    Lupu, Mihai; Kando, Noriko

    2017-01-01

    Intellectual property in the form of patents plays a vital role in today's increasingly knowledge-based economy. This book assembles state-of-the art research and is intended to illustrate innovative approaches to patent information retrieval.

  1. Effect of firm variables on patent price

    Directory of Open Access Journals (Sweden)

    Shyam Sreekumaran Nair

    2012-03-01

    Full Text Available In this study, using singleton patent auction price data from Ocean Tomo, LLC, we analyse the effect of firm variables on patent price. Patents owned by small firms attract higher price than patents owned by large firms, if they engage in multi-country filings. The patents owned by small firms get cited more than the patents owned by large firms. The patents owned by individual inventors attract a higher price than the patents owned by organisations when multi-country filings are not included. We believe that the lack of resources is preventing individual inventors from engaging in multi-country filings and maximising the revenue from their invention. A larger representative data should be used to replicate the results before generalising it.

  2. On the Nature of Standards and Patents

    Institute of Scientific and Technical Information of China (English)

    Bing WANG; Xu LI; Lanxi XIONG

    2008-01-01

    @@ Introduction 'Standard' and 'patent' are the buzz words in China's information and communication technology (ICT) industry. While the government has expressed its intention to promote standardization and patent protec-tion, what direction should enterprises especially domestic ICT companies take?

  3. Genetic parameters for earnings in Quarter Horse.

    Science.gov (United States)

    Silva, A P A; Curi, R A; Langlois, B; Silva, J A Ii V

    2014-08-01

    In this study, we estimated the heritability (h(2)) of earnings in the Quarter Horse in order to evaluate the inclusion of this trait in breeding programs. Records from 14,754 races of 2443 horses from 1978-2009 were provided by Sorocaba Hippodrome, São Paulo, Brazil. All ancestors of the registered horses were included in the pedigree file until the 4th generation. Log-transformed performance measures (LPM) were analyzed for animals aged 2, 3, and 4 years and during their entire career. The h(2) estimates were obtained using a multi-trait model and Gibbs sampling that included the effects of sex, year of race, and animal in all analyses. Five analyses were performed: 1 in which LPM was divided by the number of prizes, 1 in which LPM was divided by the number of race starts, and 3 analyses that included the number of prizes, number of race starts, and both (LPM_cNPS) as covariates. Analysis was performed with and without inclusion of the maternal effect. Models were compared based on the deviance information criterion and LPM_cNPS including maternal effects was found to be the best model. The h(2) estimates and standard deviation obtained using model LPM_cNPS were 0.19 ± 0.08, 0.21 ± 0.08, 0.22 ± 0.09, and 0.21 ± 0.07 for earnings at 2, 3, and 4 years of age and total career, respectively. Our analyses indicate that earnings are subject to selection and can be included in breeding programs to improve the racing performance of Quarter Horses.

  4. Labour Supply Response of a Retirement Earnings Test Reform

    OpenAIRE

    Hernæs, Erik; Jia, Zhiyang

    2009-01-01

    Norwegian administrative data are used to evaluate the impact of a doubling of the threshold in the earnings test on the labour force activity. We find no impact on labour market participation, but positive effects on earnings. The effect increases with exposure to the reform and is stronger for individuals with earnings around the threshold and with high education. Individuals who remain active until retirement age respond more to the reform than those who left labour force earlier. The resu...

  5. The effect of own and spousal parental leave on earnings

    OpenAIRE

    Johansson, Elly-Ann

    2010-01-01

    This paper investigates the effect of parental leave - both own and spousal - on subsequent earnings using different sources of variation. Using fixed-effect models, and in line with previous results, parental leave is found to decrease each parent's future earnings. Also spousal leave is important, but only for mothers. In fact, each month the father stays on parental leave has a larger positive effect on maternal earnings than a similar reduction in the mother's own leave. Using two reforms...

  6. EXTREME PROGRAMMING PROJECT PERFORMANCE MANAGEMENT BY STATISTICAL EARNED VALUE ANALYSIS

    OpenAIRE

    Wei Lu; Li Lu

    2013-01-01

    As an important project type of Agile Software Development, the performance evaluation and prediction for eXtreme Programming project has significant meanings. Targeting on the short release life cycle and concurrent multitask features, a statistical earned value analysis model is proposed. Based on the traditional concept of earned value analysis, the statistical earned value analysis model introduced Elastic Net regression function and Laplacian hierarchical model to construct a Bayesian El...

  7. Earned Value Management (EVM) Implementation Handbook

    Science.gov (United States)

    2013-01-01

    The purpose of this handbook is to provide Earned Value Management (EVM) guidance for the effective application, implementation, and utilization of EVM on NASA programs, projects, major contracts and subcontracts in a consolidated reference document. EVM is a project management process that effectively integrates a project s scope of work with schedule and cost elements for optimum project planning and control. The goal is to achieve timely and accurate quantification of progress that will facilitate management by exception and enable early visibility into the nature and the magnitude of technical problems as well as the intended course and success of corrective actions.

  8. 22 CFR 92.72 - Services in connection with patents and patent applications.

    Science.gov (United States)

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Services in connection with patents and patent... RELATED SERVICES Miscellaneous Notarial Services § 92.72 Services in connection with patents and patent applications. (a) Affidavit of applicant. The form of the affidavit of an applicant for a United States...

  9. 76 FR 18194 - Notice of Patent Application Deadline for Advanced Battery Technology Related Patents for...

    Science.gov (United States)

    2011-04-01

    ... Department of the Army Notice of Patent Application Deadline for Advanced Battery Technology Related Patents for Exclusive, Partially Exclusive, or Non- Exclusive Licenses; Battery Day Patent Licensing Meeting... patent licensing meeting was subsequently held February 16, 2011 at the SAIC Enterprise Bldg...

  10. PCT Reforms Its Patent Filing System

    Institute of Scientific and Technical Information of China (English)

    2004-01-01

    As of January 1,2004,the first critical steps in seekingpatent protection in multiple countries will be easier as aresult of reforms to the international patent filing system.Aseries of reforms to the World Intellectual PropertyOrganisation's(WIPO)Patent Cooperation Treaty(PCT),ranging from a new simplified system of designatingcountries in which patent protection is sought to an enhancedsearch and preliminary examination system,will simplify thecomplex procedure of obtaining patent protection in severa...

  11. Research use of patented inventions: opening remarks

    OpenAIRE

    Fernández de Labastida, José M.

    2006-01-01

    Opening remarks for the 2006 conference in Madrid on the research use of patented inventions. The conference, which was held at CSIC on 18-19 May 2006, was jointly organised by the Spanish National Research Council (CSIC), the Spanish Patent and Trademark Office (OEPM) and the OECD, with support from the European Patent Office (EPO) through its European Patent Academy. The conference brochure is also included as an attachment to the Opening remarks file.

  12. Within- and Cross-Firm Mobility and Earnings Growth

    DEFF Research Database (Denmark)

    Frederiksen, Anders; Halliday, Timothy; Koch, Alexander Karl

    of mobility interact is important for understanding earnings growth. Cross-firm moves at the non-executive level provide sizeable short-run earnings growth (similar to the effect of being promoted to an executive position). These gains, however, appear modest compared with the persistent impact on earnings......It is widely accepted that promotions within firms and mobility across firms lead to significant earnings progression. Existing research generally examined cross-firm mobility separately from hierarchical advancement. Yet, as our descriptive evidence from Danish panel data shows, how the two types...

  13. The Audit Committee Characteristics and Earnings Quality: Evidence from Jordan

    Directory of Open Access Journals (Sweden)

    Allam Mohammed Mousa Hamdan

    2013-12-01

    Full Text Available The aim of the paper is to investigate the relationship between audit committee characteristics and earnings management. Samples in the study included 50 industrial companies listed on the Amman Stock Exchange ASE. Two models were used to measure earnings quality: one which depends on earnings continuity as an indication of quality, and one which depends on the decrease of discretionary accruals of quality, using pooled data regression for the two tests (Ordinary Least Squares OLS and Binary Logit. The study found that there was an influence of some standard characteristics of the audit committee on earnings quality.

  14. Within- and cross-firm mobility and earnings growth

    DEFF Research Database (Denmark)

    Frederiksen, Anders; Halliday, Timothy; Koch, Alexander Karl

    While it is well established that both promotions within firms and mobility across firms lead to substantial earnings progression, few studies offer an integrated analysis of the effects of these two types of mobility on earnings growth. To do this, we exploit a large Danish panel data set......, and not horizontal mobility across firms is what ultimately matters for gross earnings growth. However, because of progressive taxation, we do not see any effects of vertical mobility on net earnings growth. Instead, the fruits of promotions are enjoyed in the form of tax shields such as future consumption via tax...

  15. 48 CFR 970.2703 - Patent rights.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Patent rights. 970.2703 Section 970.2703 Federal Acquisition Regulations System DEPARTMENT OF ENERGY AGENCY SUPPLEMENTARY REGULATIONS DOE MANAGEMENT AND OPERATING CONTRACTS Patents, Data, and Copyrights 970.2703 Patent rights....

  16. 15 CFR 734.10 - Patent applications.

    Science.gov (United States)

    2010-01-01

    ... 15 Commerce and Foreign Trade 2 2010-01-01 2010-01-01 false Patent applications. 734.10 Section... EXPORT ADMINISTRATION REGULATIONS § 734.10 Patent applications. The information referred to in § 734.3(b)(3)(iv) of this part is: (a) Information contained in a patent application prepared wholly...

  17. 43 CFR 402.10 - Patent.

    Science.gov (United States)

    2010-10-01

    ... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Patent. 402.10 Section 402.10 Public Lands... LANDS IN FEDERAL RECLAMATION PROJECTS Public Lands § 402.10 Patent. When a purchaser has complied fully... and patent and shall state the statutory authority for such liens. The receipt shall be submitted...

  18. 77 FR 4885 - Patent Compensation Board Regulations

    Science.gov (United States)

    2012-02-01

    ... Part 780 RIN 1990-AA33 Patent Compensation Board Regulations AGENCY: Office of the General Counsel... Patent ] Compensation Board regulations to provide that the Secretary of Energy, or a person acting in that position, shall appoint, as needed, a three member panel to serve as the Patent Compensation...

  19. 48 CFR 35.012 - Patent rights.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Patent rights. 35.012 Section 35.012 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION SPECIAL CATEGORIES OF CONTRACTING RESEARCH AND DEVELOPMENT CONTRACTING 35.012 Patent rights. For a discussion of patent rights,...

  20. Patentering af det humane genom

    DEFF Research Database (Denmark)

    Sommer, Tine

    2004-01-01

    Direktiv 98/44/EF om retlig beskyttelse af bioteknologiske opfindelser blev gennemført i dansk ret med ikrafttrædelse den 30. juli 2000. Direktivet indeholder i artikel 5 en central bestemmelse som giver adgang til patent på humane gener. I artikel 5, stk. 3, er indføjet et skærpet krav til...

  1. Patents in the pharmaceutical industry

    Directory of Open Access Journals (Sweden)

    Jovanović Slobodanka

    2003-01-01

    Full Text Available The pharmaceutical industry is characterized by dynamic development, the existence of big multinational companies and a global market. Such development of the pharmaceutical industry was highly influenced by the introduction of patent protection and compliance with intellectual property regulations. One of the most important international obligations is the TRIPS Agreement.

  2. Patents in the pharmaceutical industry

    OpenAIRE

    Jovanović Slobodanka

    2003-01-01

    The pharmaceutical industry is characterized by dynamic development, the existence of big multinational companies and a global market. Such development of the pharmaceutical industry was highly influenced by the introduction of patent protection and compliance with intellectual property regulations. One of the most important international obligations is the TRIPS Agreement.

  3. Pertumbuhan Earning Per Share, Price To Book Value dan Price Earning Ratio Sebagai Dasar Keputusan Stock Split

    Directory of Open Access Journals (Sweden)

    Djoni Budiardjo

    2011-01-01

    Full Text Available The objective of this research is to examine the effect of earning per share, price to book value and price earning ratio on firms stock split. According to signaling hypothesis, stock split decision can be proxies with the growth of earning per share, while trading range hypothesis can be proxies with the price to book value and price earning ratio. The population of this research is manufacturing firms that did stock split between years 2003 to 2008. The samples consist of 40 firms, and the analysis using logistic regression model. The result is that the growth of earning per share did not have a significant effect to firm stock split decision, while price to book value and price earning ratio did have significant effect to the prediction of firms in doing stock split.

  4. 37 CFR 1.705 - Patent term adjustment determination.

    Science.gov (United States)

    2010-07-01

    ... 37 Patents, Trademarks, and Copyrights 1 2010-07-01 2010-07-01 false Patent term adjustment determination. 1.705 Section 1.705 Patents, Trademarks, and Copyrights UNITED STATES PATENT AND TRADEMARK OFFICE, DEPARTMENT OF COMMERCE GENERAL RULES OF PRACTICE IN PATENT CASES Adjustment and Extension of Patent...

  5. Economic valuation of patents methods and applications

    CERN Document Server

    Munari, F

    2011-01-01

    The Economic Valuation of Patents provides an original and essential analysis of patent valuation, presenting the main methodologies to value patents in different contexts. Starting with an analysis of the relevance of patent valuation from a strategic, economic and legal perspective, the book undertakes a thorough review of the existing financial and qualitative valuation methodologies. The contributing authors, IP experts from academia and business, discuss the application of valuation issues in various contexts such as patent portfolio management, licensing agreements, IP litigation, IP-bac

  6. Patentability of methods of human enhancement

    DEFF Research Database (Denmark)

    Nordberg, Ana

    2015-01-01

    This article explores how to apply patentability rules to human enhancement, particularly focusing on Article 53(c) of the European Patent Convention (EPC). The global size and value of the cosmetic and wellness market and industry allow for the prediction of considerable market potential for human...... enhancement. Patents will be instrumental for companies to protect investment in innovation and tap into this potentially valuable market. The European patent system contains, in Article 53(c) EPC, an exception from patentability for methods for treatment and diagnostic methods. Such rule was created...

  7. Patentability of methods of human enhancement

    DEFF Research Database (Denmark)

    Nordberg, Ana

    2015-01-01

    This article explores how to apply patentability rules to human enhancement, particularly focusing on Article 53(c) of the European Patent Convention (EPC). The global size and value of the cosmetic and wellness market and industry allow for the prediction of considerable market potential for human......, and subsequently developed through European Patent Office (EPO) case law, by reference to the dichotomy between therapeutic and cosmetic methods. Subsuming enhancement methods under this patentability rule may be challenging. Ultimately, patentability of human enhancement will depend on the concept of health, its...

  8. Of patents and patent disputes: The TNFα patent files. Part 1: Humira.

    Science.gov (United States)

    Storz, Ulrich

    2017-01-01

    This article discusses the patent strategy underlying the world's best selling drug, AbbVie's Humira®. Despite a non-optimal starting position, AbbVie has established an extensive portfolio to fend off biosimilar competition. This article is the first part of a trilogy that discusses IP issues related to anti-Tumor Necrosis factor α (TNFα) biologics.

  9. US photovoltaic patents: 1991--1993

    Energy Technology Data Exchange (ETDEWEB)

    Pohle, L

    1995-03-01

    This document contains US patents on terrestrial photovoltaic (PV) power applications, including systems, components, and materials as well as manufacturing and support functions. The patent entries in this document were issued from 1991 to 1993. The entries were located by searching USPA, the database of the US Patent Office. The final search retrieved all patents under the class ``Batteries, Thermoelectric and Photoelectric`` and the subclasses ``Photoelectric,`` ``Testing,`` and ``Applications.`` The search also located patents that contained the words ``photovoltaic(s)`` or ``solar cell(s)`` and their derivatives. After the initial list was compiled, most of the patents on the following subjects were excluded: space photovoltaic technology, use of the photovoltaic effect for detectors, and subjects only peripherally concerned with photovoltaic. Some patents on these three subjects were included when ft appeared that those inventions might be of use in terrestrial PV power technologies.

  10. Idea on patent ; It is high time to stress quality

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2012-03-15

    This book deals with patent stressing on the quality, which includes from idea to technical business, It's simple to register the computer program, why do patent lawyer appoint the patent attorney's office? construction of patent right range, a good patent and a bad patent, strong patent and weak patent. It doesn't allow for Dus to use as we like, each patent has different value, Let's write technical specifications, advice on talking for invention with a patent attorney's office and what kind of task do intellectual property division do?.

  11. Industrial Change and Black Men's Relative Earnings: Final Report.

    Science.gov (United States)

    Vroman, Wayne

    This study examines the relative earnings of black men from a time series perspective covering 1930 to 1990. Regression analyses were fitted to annual data to isolate factors responsible for changes in relative earnings. National and regional data on population growth and employment growth by industry were analyzed to determine the degree of…

  12. How Informative are the Unpredictable Components of Earnings Forecasts?

    NARCIS (Netherlands)

    L.P. de Bruijn (Bert); Ph.H.B.F. Franses (Philip Hans)

    2015-01-01

    markdownabstract__Abstract__ An analysis of about 300000 earnings forecasts, created by 18000 individual forecasters for earnings of over 300 S&P listed firms, shows that these forecasts are predictable to a large extent using a statistical model that includes publicly available information. When w

  13. Accrual-based and real earnings management and political connections

    NARCIS (Netherlands)

    Braam, Geert; Nandy, Monomita; Weitzel, Utz; Lodh, Suman

    2015-01-01

    This study examines whether the trade-off between real and accrual-based management strategies differs between firms with and without political connections. We argue that politically connected firms are more likely to substitute real earnings management for accrual-based earnings management than non

  14. Unchanging Child Support Orders in the Face of Unstable Earnings

    Science.gov (United States)

    Ha, Yoonsook; Cancian, Maria; Meyer, Daniel R.

    2010-01-01

    The underlying theory behind child support guidelines implies that child support orders should change when the incomes of noncustodial parents change. This paper documents changes in noncustodial fathers' earnings over a five-year period and examines the relationship between the changes in earnings and modifications in child support orders. Using…

  15. Post Earnings Announcement Drift : More Risk than Investors can Bear

    NARCIS (Netherlands)

    Suijs, J.P.M.

    2002-01-01

    This paper shows how post earnings announcement drift may arise in a capital market with rational investors if the firm's earnings in consecutive periods are positively correlated and there is a fixed supply of the firm's shares.This result is driven by the fact that equilibrium share prices depend

  16. Within- and cross-firm mobility and earnings growth

    DEFF Research Database (Denmark)

    Frederiksen, Anders; Halliday, Timothy; Koch, Alexander Karl

    While it is well established that both promotions within firms and mobility across firms lead to substantial earnings progression, few studies offer an integrated analysis of the effects of these two types of mobility on earnings growth. To do this, we exploit a large Danish panel data set and te...

  17. 5 CFR 581.401 - Aggregate disposable earnings.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Aggregate disposable earnings. 581.401 Section 581.401 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS... § 581.401 Aggregate disposable earnings. The “aggregate disposable earnings”, when used in reference...

  18. 5 CFR 550.105 - Biweekly maximum earnings limitation.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Biweekly maximum earnings limitation. 550.105 Section 550.105 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS PAY ADMINISTRATION (GENERAL) Premium Pay Maximum Earnings Limitations § 550.105 Biweekly...

  19. 5 CFR 847.507 - Earnings after transfer.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Earnings after transfer. 847.507 Section 847.507 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS... INSTRUMENTALITIES Transfers of Contributions Under the Retroactive Provisions § 847.507 Earnings after...

  20. 5 CFR 582.401 - Aggregate disposable earnings.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Aggregate disposable earnings. 582.401 Section 582.401 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS... Aggregate disposable earnings. In accordance with the Consumer Credit Protection Act, the...

  1. 5 CFR 550.106 - Annual maximum earnings limitation.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Annual maximum earnings limitation. 550.106 Section 550.106 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS PAY ADMINISTRATION (GENERAL) Premium Pay Maximum Earnings Limitations § 550.106 Annual...

  2. Investigating MBA Degrees Earned by Women: A Decade of Change

    Science.gov (United States)

    McConnell, Cheryl; Rush, Douglas; Gartland, Myles

    2016-01-01

    The authors examined master of business administration (MBA) degrees earned by women at U.S. higher education institutions at three specific years spanning a decade: 2003, 2008, and 2013 to determine whether there was a significant difference in the percentage of MBA degrees earned by women based on the independent variables of institutional type,…

  3. Investigating MBA Degrees Earned by Women: A Decade of Change

    Science.gov (United States)

    McConnell, Cheryl; Rush, Douglas; Gartland, Myles

    2016-01-01

    The authors examined master of business administration (MBA) degrees earned by women at U.S. higher education institutions at three specific years spanning a decade: 2003, 2008, and 2013 to determine whether there was a significant difference in the percentage of MBA degrees earned by women based on the independent variables of institutional type,…

  4. Effects of Foreign Education on Immigrant Earnings

    Directory of Open Access Journals (Sweden)

    Cao, Xingshan

    2009-01-01

    Full Text Available AbstractThis study explores the effects of foreign education on earnings. Previously, most research used indirect estimated information about foreign education, and documented the lower earnings of immigrants who had foreign education in comparison to those who had domestic education. Using direct information obtained from respondents of a recent survey, this research goes beyond the existing studies by suggesting three factors in earning discounts: (1 whether the highest level of education was received overseas, (2 the country where foreign education was received, and (3 name recognition of the foreign university. In addition, our study points out that social networks can reduce the foreign education discount, especially in nonprofessional occupations.RésuméCette recherche explore les effets de l’éducation acquise à l’étranger sur le niveau des gains. Auparavant, la majorité des enquêtes se basaient sur une estimation indirecte des données sur l’éducation acquise à l’étranger et documentaient les gains moins élevés des immigrants qui avaient reçu leur éducation à l’étranger en comparaison à ceux qui avaient suivi leurs études au pays. En utilisant des données directes recueillies auprès des répondants d’un récent sondage, cette étude va plus loin que les études actuelles en suggérant trois facteurs dans la réduction des gains : 1 est-ce que le plus haut niveau de scolarité a été acquis à l’étranger, 2 dans quel pays l’éducation a-t-elle été reçue, et 3 quel est le niveau de réputation de l’université étrangère. De plus, notre étude indique que les réseaux sociaux peuvent diminuer la réduction des gains causée par l’éducation acquise à l’étranger, particulièrement dans les professions non-diplômées.

  5. Reconciling Estimates of Earnings Processes in Growth Rates and Levels

    DEFF Research Database (Denmark)

    Daly, Moira; Hryshko, Dmytro; Manovskii, Iourii

    The stochastic process for earnings is the key element of incomplete markets models in modern quantitative macroeconomics. It determines both the equilibrium distributions of endogenous outcomes and the design of optimal policies. Yet, there is no consensus in the literature on the relative...... magnitudes of the permanent and transitory innovations in earnings. When estimation is based on the earnings moments in levels, the variance of transitory shocks is found to be relatively high. When the moments in differences are used, the variance of the permanent component is relatively high instead. We...... of earnings spells quantitatively accounts for the full amount of discrepancy in the estimates. Using data from the Panel Study of Income Dynamics, we show that this property of earnings induces a substantial upward bias in the estimate of consumption insurance against permanent shocks....

  6. The impact of economic fluctuations on earnings forecast

    Directory of Open Access Journals (Sweden)

    Ata Molodpoor

    2015-07-01

    Full Text Available Previous studies in the area of earnings forecasts hold a common characteristic, they make no distinction as to the economic cycle when evaluating voluntary earnings disclosures. This paper presents an empirical investigation to study the relationship between actual as well as forecasted earnings and growth domestic product during the economic growth and recession on Tehran Stock Exchange. Using the information of 60 firms over the period of 2007-2012, the study has determined that there was a positive and meaningful relationship between earnings forecast and growth domestic product during economic growth. In addition, the study has determined a meaningful relationship between actual earnings and growth domestic product during the recession.

  7. Measuring the effect of managerial ability on earning quality

    Directory of Open Access Journals (Sweden)

    Jamal Bahri Sales

    2015-09-01

    Full Text Available This paper presents an empirical investigation to measure the effect of managerial ability on earning quality on selected firms listed on Tehran Stock Exchange over the period 2007-2013. The proposed study uses data envelopment analysis to measure the relative efficiency of selected firms where Sales is considered as output and Cost of goods (COGS, Selling, General and Administrative Expenses (SG&A, Net Property Plant and Equipment (PPE, Net operating Leases (OpsLease, Research & Development (R&D, Purchased Good will (Goodwill and Other intangible assets (OtherIntan are considered as inputs. Earning quality in this survey consists of three parts of quality of accruals, earnings and earnings forecast persistence. The results of our survey have indicated that managerial ability influences positively on earning quality.

  8. Occupational change, employer change, internal migration, and earnings.

    Science.gov (United States)

    Krieg, R G

    1997-02-01

    "In this paper I use microdata from the [U.S.] Panel Study of Income Dynamics to measure the financial returns to intercounty and interstate migration for individuals in a temporal framework accounting for gains that accrue over time.... To account for the indirect effects of migration on earnings, explanatory variables are created by interacting migration status with: (1) occupational change, (2) employer change and (3) changes in both occupation and employer. These interaction terms are then included in the earnings functions. Earnings are estimated for three years subsequent to the migration decision to account for the financial returns to migration accruing over time. Results indicate that, when estimating earnings, the use of a simple migration dummy variable will mask the indirect effects of migration on earnings."

  9. Information asymmetry, mutual funds and earnings management: Evidence from China

    Directory of Open Access Journals (Sweden)

    Yunhao Dai

    2013-09-01

    Full Text Available This paper investigates how information asymmetry and mutual fund ownership affect listed companies’ earnings management. We show that (1 reducing information asymmetry improves firms’ earnings management behavior; (2 relative to short-term mutual funds, long-term mutual funds promote earnings quality by adopting a monitoring role; and (3 by dividing firms into high/low information asymmetry groups, we find that the information environment significantly increases the effect of long-term mutual funds on firms’ earnings management. In this paper, we provide new evidence for the role that institutional investors play in a typical emerging capital market. Our results have clear policy implications: to increase earnings quality, it is essential to improve information transparency and develop long-term institutional investors.

  10. Corporate Governance Quality and Earnings Management: Evidence from Jordan

    Directory of Open Access Journals (Sweden)

    Sinan S. Abbadi

    2016-06-01

    Full Text Available This paper investigates the effect of corporate governance quality on earnings management in Jordan. Using a panel data set of all industrial and service firms listed on Amman Stock Exchange (ASE during the period 2009-2013; this paper provides evidence that earnings management is affected negatively by corporate governance quality. In particular; the results show that earnings management is affected negatively by overall categories of governance index represented by board of director, board meeting, Audit and nomination and compensation committee. Furthermore, results suggest that corporate governance quality has increased over time. Thus, its ability to constrain earnings management has also increased. It is recommended to industrial and service companies to boost their compliance with corporate governance code to improve the integrity and reliability of financial reports. This paper fills a gap in the literature by providing evidence about the effect of corporate governance quality on earnings management in Jordan as an emerging economy.

  11. Information asymmetry, mutual funds and earnings management: Evidence from China

    Institute of Scientific and Technical Information of China (English)

    Yunhao; Dai; Dongmin; Kong; Li; Wang

    2013-01-01

    This paper investigates how information asymmetry and mutual fund ownership affect listed companies’ earnings management. We show that(1) reducing information asymmetry improves firms’ earnings management behavior;(2)relative to short-term mutual funds, long-term mutual funds promote earnings quality by adopting a monitoring role; and(3) by dividing firms into high/low information asymmetry groups, we find that the information environment significantly increases the effect of long-term mutual funds on firms’ earnings management. In this paper, we provide new evidence for the role that institutional investors play in a typical emerging capital market. Our results have clear policy implications: to increase earnings quality, it is essential to improve information transparency and develop long-term institutional investors.

  12. Information Extraction From Chemical Patents

    Directory of Open Access Journals (Sweden)

    Sandra Bergmann

    2012-01-01

    Full Text Available The development of new chemicals or pharmaceuticals is preceded by an indepth analysis of published patents in this field. This information retrieval is a costly and time inefficient step when done by a human reader, yet it is mandatory for potential success of an investment. The goal of the research project UIMA-HPC is to automate and hence speed-up the process of knowledge mining about patents. Multi-threaded analysis engines, developed according to UIMA (Unstructured Information Management Architecture standards, process texts and images in thousands of documents in parallel. UNICORE (UNiform Interface to COmputing Resources workflow control structures make it possible to dynamically allocate resources for every given task to gain best cpu-time/realtime ratios in an HPC environment.

  13. BUSCAS DE INFORMAÇÕES TECNOLÓGICAS COM BASE EM DADOS DE PATENTES: ESTUDO DE CASO DOS LÍQUIDOS IÔNICOS NO BRASIL

    Directory of Open Access Journals (Sweden)

    Marcelo Gomes Speziali

    2015-09-01

    Full Text Available This study describes the application of the Art of Scientific and Technological Search to strategically analyze areas of technological and industrial development. Application of scientific search strategies such as the creation of Patent Landscape has been shown to be useful for writing research projects, earning grants, publishing papers, drafting patent applications, and analyzing the market and economic potentials of a previous determined subject. The Patent Landscape regards a simplified analysis of technologies concerning ionic liquids patents applied in Brazil and published by Instituto Nacional da Propriedade Industrial(INPI. A total of 93 patent applications using the keywords "ionic liquids" were found in the INPI database. Among these, 75% were nonresident applications and 25% were Brazilian resident applications. Interestingly, BASF, Chevron Industries, and the Universidade Federal do Rio Grande do Sul (UFRGS were discovered as higher patent applicant assignees. Differences in the patent application areas were also observed between these applicants, with new solvents and petrochemical applications as the areas of focus for the industrial applications (BASF and Chevron Industries, and energy production, catalysis, and chemical reaction media as the focus for the university applications.

  14. Cost and Earning Dynamism: The Cointegration Approach

    Directory of Open Access Journals (Sweden)

    Kehinde James Sunday

    2013-05-01

    Full Text Available The study examine the existence of a long run equilibrium between various cost variables and earning and the existence of cost variables stability of the in the firm. Secondary data from the financial reports of Cadbury Nigeria plc covering 2001 to 2010 was adopted for the study. The Augmented Dickey Fuller (ADF unit root technique was used for the stationary test while the Engle-Granger approach was adopted for the cointegration test. The study reveals that long run relationships exist between the variables and the long run stability relationships exist between the variables, however, at weak significant point. It was recommended that cost management and review strategies should be adopted by the firm to strengthen the position of the firm in the industries and to put the firm in long run control of it cost and performance horizon.

  15. Herbal nanoparticles: A patent review

    OpenAIRE

    Namdeo R Jadhav; Trupti Powar; Santosh Shinde; Sameer Nadaf

    2014-01-01

    Design and development of herbal nanoparticles has become a frontier research in the nanoformulation arena. To update researchers, an attempt has been made to review nanoformulation-based herbal patents. This article mainly covers herbal medicines are used for the treatment of cardiovascular diseases, Parkinsonism, pulmonary diseases, proliferative diseases, Alzheimer′s disease, diabetes, cancer therapy, anti-osteoporosis, and the like. It has been revealed that nanoparticles of Curcumin have...

  16. Nikola Tesla’s Patent Applications for Which Patents Were Not Granted

    Directory of Open Access Journals (Sweden)

    S. Šarboh

    2013-06-01

    Full Text Available In this paper are presented the results of an investigation directed to discovering and identifying Nikola Tesla’s patent applications filed with the United States Patent Office, but for which appropriate patents were not granted to him. The investigation showed that Tesla had at least 33 American patent applications for which patents were not granted, that shed a new light on his inventive activities in the United States of America. The subject matter of these patent applications are different Tesla’s inventions in the fields of electrical engineering, mechanical engineering and processing technology, more precisely metallurgy.

  17. A comparison of ethical perceptions of earnings-management practices

    Directory of Open Access Journals (Sweden)

    Leonie Jooste

    2011-12-01

    Full Text Available In 1990, Bruns and Merchant (1990 surveyed earnings-management practices and asked the readership of the Harvard Business Review to rate the acceptability of those practices. Prior to the Bruns and Merchant (1990 study, the morality of short-term earnings-management was of little concern to researchers and accounting practitioners. However, in the light of increased financial frauds and failures, new and increased emphasis has been placed on the importance of the concepts of earnings quality and earnings-management practices. Despite increased research focusing on business ethics since 1990, there is little evidence that the profession is educating accountants about earnings-management practices. This study compares the results of studies on earnings-management practices. Students and business managers were surveyed at the Nelson Mandela Metropolitan University (NMMU and these results were compared to studies prior to the Sarbanes-Oxley Act 2002 in the USA. The aim of the study is to determine if there have been changes in attitudes towards earnings-management practices since the acceptance of the Sarbanes-Oxley Act.

  18. Self-employment income at low earnings levels.

    Science.gov (United States)

    Prero, A J

    1976-02-01

    If self-employment were much more prevalent at moderate and high earnings levels than at low levels and if the incidence of both the employee and employer taxes on wages is on the employee, then the social security tax structure would be regressive relative to taxable earnings. Analysis shows, however, that this is the case only in a very limited sense. For 1970, 6.5 percent of taxable earnings derives from self-employment. At least 6.3 percent of taxable earnings consists of self-employment income in each observed interval from $400 to $3,600. The proportion declines slightly with rising earnings until near the taxable maximum, when it begins to rise. If the average tax rate on earnings up to the maximum were tabulated by earnings both below and above the maximum, it appears very likely that mild regressivity would be shown beyond the taxable maximum, but of not more than a few tenths of a percent.

  19. Human embryonic stem cells and patent protection

    Directory of Open Access Journals (Sweden)

    Radovanović Sanja M.

    2015-01-01

    Full Text Available Given the importance of biotechnological research in modern diagnostics and therapeutics, on the one hand, and stimulative function of a patent, on the other hand, this work deals with the question of the possibility of pa-tent protection of human embryonic stem cells. Taking into account that this is a biotechnological invention, the key question that this paper highlights is the interpretation of the provisions of their patentability. Namely, thanks to the advanced methods of isolation, purification and preparation for implementation, modern patent systems do not exclude a priori living organisms from patent protection. Therefore, the analysis of representative administrative decisions or court rulings sought to define the criteria that would be applied in order to give patent protection to a certain biotechnological invention (stem cells while others do not.

  20. Inventions and patents: a practical tutorial.

    Science.gov (United States)

    Tidwell, J Lille; Liotta, Lance A

    2012-01-01

    Patents are designed to protect and encourage creativity and innovation. Patenting a biomedical discovery can be a requirement before a pharmaceutical company or biotech entity will invest in the lengthy and costly clinical testing necessary to achieve patient benefit. Although scientists and clinicians are well versed in research publication requirements, patent descriptions and claims are formatted in a manner quite different from a research paper. Patents require (a) a series of logical statements clearly delineating the boundaries of the novel aspects of the invention and (b) sufficient disclosure of the invention so that it can be reproduced by others. Patents are granted only for inventions that meet three conditions: novelty, nonobviousness, and usefulness. This chapter provides basic guidelines and definitions of technology transfer: inventions, inventorship, and patent filing, which are summarized using a question and answer format.

  1. The Coordination of Independently-Owned Vacuum Tube Patents in the Alleged Early Radio Patent Thicket

    DEFF Research Database (Denmark)

    Howells, John; Ron D, Katznelson

    present in radio development, 1905-1920, with numerous allegations of an impasse in bargaining the necessary patent rights for legal development. This paper seeks to determine with new precision how entrepreneurs and managers actually managed patent rights in this scenario. Accordingly, this paper re......-examines the legal trajectories and entrepreneurial exploitation of these patents with a focus on vacuum tube technology where Fleming’s diode patent ‘overlapped’ with earlier prior art and, dependent on court decisions, with later commercial implementations of De Forest’s triode patents. We show, by means...... of the relevant historical record, patent claims, litigation records and other relevant law, how the ‘overlapping’ patent rights were resolved by the courts and by the immunity of suppliers to the Government from patent infringement liability. We trace the cross-licensing agreements between the different radio...

  2. Persistent Confusion and Controversy Surrounding Gene Patents

    Science.gov (United States)

    Guerrini, Christi J.; Majumder, Mary A.; McGuire, Amy L.

    2016-01-01

    There is persistent confusion and controversy surrounding basic issues of patent law relevant to the genomics industry. Uncertainty and conflict can lead to the adoption of inefficient practices and exposure to liability. The development of patent-specific educational resources for industry members, as well as the prompt resolution of patentability rules unsettled by recent U.S. Supreme Court decisions, are therefore urgently needed. PMID:26849516

  3. Knowledge transfer and university patents in Mexico

    OpenAIRE

    María Guadalupe Calderón-Martínez; José García-Quevedo

    2013-01-01

    Purpose The aim of this paper is to examine the factors that influence the ability of Mexican public universities to generate patents. Academic patents are deserving of increasing interest as channels for the transfer of knowledge from universities to firms. Design/methodology/approach A review of the international literature on the main factors that explain the production of patents was undertaken. On the basis of this information, a database for 80 Mexican universities was built and a mod...

  4. Writing reports to facilitate patent applications.

    Energy Technology Data Exchange (ETDEWEB)

    Libman, George H.; Doerry, Armin Walter

    2004-06-01

    Brief disclosures may often be sufficient for the filing of a Technical Advance with Sandia's Intellectual Property Center, but still be inadequate to facilitate an optimum patent application where more detail and explanation are required. Consequently, the crafting of a patent application may require considerably more additional interaction between the application preparer and the inventors. This inefficiency can be considerably mitigated if the inventors address some critical aspects of a patent application when they write a technical report.

  5. 37 CFR 1.177 - Issuance of multiple reissue patents.

    Science.gov (United States)

    2010-07-01

    ... 37 Patents, Trademarks, and Copyrights 1 2010-07-01 2010-07-01 false Issuance of multiple reissue patents. 1.177 Section 1.177 Patents, Trademarks, and Copyrights UNITED STATES PATENT AND TRADEMARK OFFICE, DEPARTMENT OF COMMERCE GENERAL RULES OF PRACTICE IN PATENT CASES National Processing Provisions Reissues §...

  6. 37 CFR 1.81 - Drawings required in patent application.

    Science.gov (United States)

    2010-07-01

    ... 37 Patents, Trademarks, and Copyrights 1 2010-07-01 2010-07-01 false Drawings required in patent application. 1.81 Section 1.81 Patents, Trademarks, and Copyrights UNITED STATES PATENT AND TRADEMARK OFFICE, DEPARTMENT OF COMMERCE GENERAL RULES OF PRACTICE IN PATENT CASES National Processing Provisions The...

  7. 37 CFR 1.41 - Applicant for patent.

    Science.gov (United States)

    2010-07-01

    ... 37 Patents, Trademarks, and Copyrights 1 2010-07-01 2010-07-01 false Applicant for patent. 1.41 Section 1.41 Patents, Trademarks, and Copyrights UNITED STATES PATENT AND TRADEMARK OFFICE, DEPARTMENT OF COMMERCE GENERAL RULES OF PRACTICE IN PATENT CASES National Processing Provisions Who May Apply for...

  8. 37 CFR 1.315 - Delivery of patent.

    Science.gov (United States)

    2010-07-01

    ... 37 Patents, Trademarks, and Copyrights 1 2010-07-01 2010-07-01 false Delivery of patent. 1.315 Section 1.315 Patents, Trademarks, and Copyrights UNITED STATES PATENT AND TRADEMARK OFFICE, DEPARTMENT OF COMMERCE GENERAL RULES OF PRACTICE IN PATENT CASES National Processing Provisions Allowance and Issue...

  9. 77 FR 37879 - Cooperative Patent Classification External User Day

    Science.gov (United States)

    2012-06-25

    ... Patent and Trademark Office Cooperative Patent Classification External User Day AGENCY: United States Patent and Trademark Office, Commerce. ACTION: Notice. SUMMARY: The United States Patent and Trademark Office (USPTO) is hosting a Cooperative Patent Classification (CPC) External User Day event at...

  10. 37 CFR 1.314 - Issuance of patent.

    Science.gov (United States)

    2010-07-01

    ... 37 Patents, Trademarks, and Copyrights 1 2010-07-01 2010-07-01 false Issuance of patent. 1.314 Section 1.314 Patents, Trademarks, and Copyrights UNITED STATES PATENT AND TRADEMARK OFFICE, DEPARTMENT OF COMMERCE GENERAL RULES OF PRACTICE IN PATENT CASES National Processing Provisions Allowance and Issue...

  11. 37 CFR 11.9 - Limited recognition in patent matters.

    Science.gov (United States)

    2010-07-01

    ... 37 Patents, Trademarks, and Copyrights 1 2010-07-01 2010-07-01 false Limited recognition in patent matters. 11.9 Section 11.9 Patents, Trademarks, and Copyrights UNITED STATES PATENT AND TRADEMARK OFFICE, DEPARTMENT OF COMMERCE REPRESENTATION OF OTHERS BEFORE THE UNITED STATES PATENT AND TRADEMARK...

  12. 37 CFR 1.46 - Assigned inventions and patents.

    Science.gov (United States)

    2010-07-01

    ... 37 Patents, Trademarks, and Copyrights 1 2010-07-01 2010-07-01 false Assigned inventions and patents. 1.46 Section 1.46 Patents, Trademarks, and Copyrights UNITED STATES PATENT AND TRADEMARK OFFICE, DEPARTMENT OF COMMERCE GENERAL RULES OF PRACTICE IN PATENT CASES National Processing Provisions Who May...

  13. 21 CFR 314.53 - Submission of patent information.

    Science.gov (United States)

    2010-04-01

    ... 21 Food and Drugs 5 2010-04-01 2010-04-01 false Submission of patent information. 314.53 Section... of patent information. (a) Who must submit patent information. This section applies to any applicant...)(2) of this section. (b) Patents for which information must be submitted and patents for...

  14. 37 CFR 1.215 - Patent application publication.

    Science.gov (United States)

    2010-07-01

    ... 37 Patents, Trademarks, and Copyrights 1 2010-07-01 2010-07-01 false Patent application publication. 1.215 Section 1.215 Patents, Trademarks, and Copyrights UNITED STATES PATENT AND TRADEMARK OFFICE, DEPARTMENT OF COMMERCE GENERAL RULES OF PRACTICE IN PATENT CASES National Processing Provisions...

  15. 37 CFR 3.81 - Issue of patent to assignee.

    Science.gov (United States)

    2010-07-01

    ... 37 Patents, Trademarks, and Copyrights 1 2010-07-01 2010-07-01 false Issue of patent to assignee. 3.81 Section 3.81 Patents, Trademarks, and Copyrights UNITED STATES PATENT AND TRADEMARK OFFICE... of patent to assignee. (a) With payment of the issue fee: An application may issue in the name of...

  16. Earnings instability of job stayers and job changers

    OpenAIRE

    Leonardi, Marco

    2003-01-01

    I use the PSID to decompose the rise in wage inequality into a permanent and a transitory component. I consider separately job stayers and job changers. I find that earnings instability (the variance of the transitory component of earnings) increased much more among job changers than among job stayers. I interpret the evidence in a search and matching model with on-the-job search. The increasing variance of the transitory component of earnings is modeled as a mean-preserving spread of the dis...

  17. PRAKTIK EARNING MANAGEMENT DALAM PERSPEKTIF ETIKA SYARI’AH

    Directory of Open Access Journals (Sweden)

    Diska Arliena Hafni

    2012-07-01

    Full Text Available Earning Management representing one of choice to manager in determining policy of accountancy to reach specific purposes. The target is to maximize manager utilitas and improve company value. This target relate manager motivation in earning management praktik as: getting high bonus, debt in bond fund, trust of public in capital market, low tax expense, achievement which both for CEO, and positive reaction of investor in IPO. With existence of the target of profit management to maximize utilitas, hence profit management activity can be classified into ethics understanding of utilitarianisme. But which still become question in earning management will delivering many benefit to management agent or principle, particularly all stakeholder

  18. Earnings, Uncertainty, and the Self-Employment Choice

    DEFF Research Database (Denmark)

    Le Maire, Daniel; Schjerning, Bertel

    2007-01-01

    -employed can retain earnings and thereby transfer income across tax-years. Secondly, expected income level and income variance are important determinants in choice of occupation. Thirdly, men put more emphasis on expected earnings level, while women appears more risk averse, which contribute to explain why......This paper investigates the relationship between self-employment choice, expected earnings, and uncertainty. Several interesting results emerge from our analysis on Danish longitudinal register data: Firstly, self-employed (taxable) personal income bunch at kink points in the tax system since self...

  19. Inventions and Patents: A Practical Tutorial.

    Science.gov (United States)

    Mehta, Hina; Tidwell, Lille; Liotta, Lance A

    2017-01-01

    Patents are designed to protect and encourage creativity and innovation. Patenting a biomedical discovery can be a requirement before a pharmaceutical company or biotech entity will invest in the lengthy and capital-intensive drug development and clinical trials necessary to achieve patient benefit. Although scientists and clinicians are well versed in research publication requirements, patent descriptions and claims are formatted in a manner quite different from a research paper. Patents require (a) a series of logical statements clearly delineating the boundaries of the novel aspects of the invention and (b) sufficient disclosure of the invention so that it can be reproduced by others. Patents are granted only for inventions that meet three conditions: novelty, non-obviousness, and usefulness. Recent changes to US patent law limit the scope of patentable material. Products of nature such as nucleic acids and proteins, or steps used to observe natural events, are no longer patent eligible. This chapter provides basic guidelines and definitions for inventions, inventorship, and patent filing which are summarized using a question and answer format.

  20. US Photovoltaic Patents, 1988--1990

    Energy Technology Data Exchange (ETDEWEB)

    1991-12-01

    This document contains US patents on terrestrial photovoltaic (PV) power applications, including systems, components, and materials, as well as manufacturing and support functions. The patent entries in this document were issued from 1988 through 1990. The entries were located by searching USPA, the data base of the US Patent Office. The final search retrieved all patents under the class Batteries, Thermoelectric and Photoelectric'' and the subclasses Photoelectric,'' Testing,'' and Applications.'' The search also located patents that contained the words photovoltaic(s)'' or solar cell(s)'' and their derivatives. A manual search of the patents in the Solar Energy Research Institute (SERI) patent file augmented the data base search. After the initial list was compiled, most of the patents on the following subjects were excluded: space photovoltaic technology, use of the photovoltaic effect for detectors and subjects only peripherally concerned with photovoltaics. Some patents on these three subjects were included when it appeared that those inventions might be of use in terrestrial PV power technologies.

  1. US Photovoltaic Patents, 1988--1990

    Energy Technology Data Exchange (ETDEWEB)

    1991-12-01

    This document contains US patents on terrestrial photovoltaic (PV) power applications, including systems, components, and materials, as well as manufacturing and support functions. The patent entries in this document were issued from 1988 through 1990. The entries were located by searching USPA, the data base of the US Patent Office. The final search retrieved all patents under the class ``Batteries, Thermoelectric and Photoelectric`` and the subclasses ``Photoelectric,`` ``Testing,`` and ``Applications.`` The search also located patents that contained the words ``photovoltaic(s)`` or ``solar cell(s)`` and their derivatives. A manual search of the patents in the Solar Energy Research Institute (SERI) patent file augmented the data base search. After the initial list was compiled, most of the patents on the following subjects were excluded: space photovoltaic technology, use of the photovoltaic effect for detectors and subjects only peripherally concerned with photovoltaics. Some patents on these three subjects were included when it appeared that those inventions might be of use in terrestrial PV power technologies.

  2. Performance of Patenting Firms in Danish Manufacturing

    DEFF Research Database (Denmark)

    Madsen, Erik Strøjer; Smith, Valdemar; Nielsen, Anders Østergaard

    2000-01-01

    -patenting firms within the manufacturing sector in Denmark. Performance is measured both by growth in employment as well as in the return on equity and profit share in turnover. The results suggest that differences in performance of patenting and non-patenting firms are very small, which questions the political......Most countries focus on industries with high technology and the governments grant subsidies to innovating firms. However, there has been remarkable few studies of the performance of innovative firms or industries. This study examines the performance of patent active firms compared to the non...

  3. Using Patent Classification to Discover Chemical Information in a Free Patent Database: Challenges and Opportunities

    Science.gov (United States)

    Ha¨rtinger, Stefan; Clarke, Nigel

    2016-01-01

    Developing skills for searching the patent literature is an essential element of chemical information literacy programs at the university level. The present article creates awareness of patents as a rich source of chemical information. Patent classification is introduced as a key-component in comprehensive search strategies. The free Espacenet…

  4. Interactive overlay maps for US Patent (USPTO) data based on International Patent Classifications (IPC)

    NARCIS (Netherlands)

    L. Leydesdorff; D. Kushnir; I. Rafols

    2014-01-01

    We report on the development of an interface to the US Patent and Trademark Office (USPTO) that allows for the mapping of patent portfolios as overlays to basemaps constructed from citation relations among all patents contained in this database during the period 1976-2011. Both the interface and the

  5. 78 FR 72872 - Notice of Intent To Grant Partially Exclusive Patent License; ICAP Patent Brokerage, LLC

    Science.gov (United States)

    2013-12-04

    ... Department of the Navy Notice of Intent To Grant Partially Exclusive Patent License; ICAP Patent Brokerage... gives notice of its intent to grant to ICAP Patent Brokerage, LLC, a revocable, nonassignable, partially exclusive license in the United States to practice the Government-Owned inventions described in U.S....

  6. Interactive overlay maps for US Patent (USPTO) data based on International Patent Classifications (IPC)

    NARCIS (Netherlands)

    Leydesdorff, L.; Kushnir, D.; Rafols, I.

    2014-01-01

    We report on the development of an interface to the US Patent and Trademark Office (USPTO) that allows for the mapping of patent portfolios as overlays to basemaps constructed from citation relations among all patents contained in this database during the period 1976-2011. Both the interface and the

  7. Pre-empted Patents, Infringed Patents and Firms’ Participation in Markets for Technology

    DEFF Research Database (Denmark)

    Grimpe, Christoph; Hussinger, Katrin

    2014-01-01

    In recent years, firms have increasingly contributed to and been confronted with a patent landscape characterized by numerous but marginal inventions, overlapping claims and patent fences. As a result, firms risk their patent applications to be pre-empted or to be infringed upon by rivals. While...

  8. Patent Abstract Digest. Volume IV.

    Science.gov (United States)

    1982-11-01

    insert for high strength. ’The 339130ft.130C;361/390, 391, 399, 415 epoxy-glems bushing is machlied fromo poat stock With 339/30 .1 C;the grain...United States Patent [p91 [I 4,280,135 Siosabers [45] Jul 21, 1981 [541 REMOTE POINTING SYSTEM A’mary Examiner- Joseph A. Orsino, Jr. 176] Inventor...ward looking intruder detection system are eliminated MEASUREMENTS by look-up sensor instrumentation that utilizus mono- (751 Inventor: JOsePh L

  9. 37 CFR 3.24 - Requirements for documents and cover sheets relating to patents and patent applications.

    Science.gov (United States)

    2010-07-01

    ... 37 Patents, Trademarks, and Copyrights 1 2010-07-01 2010-07-01 false Requirements for documents and cover sheets relating to patents and patent applications. 3.24 Section 3.24 Patents, Trademarks, and Copyrights UNITED STATES PATENT AND TRADEMARK OFFICE, DEPARTMENT OF COMMERCE GENERAL...

  10. 37 CFR 1.378 - Acceptance of delayed payment of maintenance fee in expired patent to reinstate patent.

    Science.gov (United States)

    2010-07-01

    ... 37 Patents, Trademarks, and Copyrights 1 2010-07-01 2010-07-01 false Acceptance of delayed payment of maintenance fee in expired patent to reinstate patent. 1.378 Section 1.378 Patents, Trademarks, and Copyrights UNITED STATES PATENT AND TRADEMARK OFFICE, DEPARTMENT OF COMMERCE GENERAL RULES...

  11. Valuable Patents for U.S. Businesses: A Catalog of DTRC Patents Available for Licensing by the Private Sector

    Science.gov (United States)

    1991-10-01

    Veazey PATENT NO: 4,553,037 DATE OF PATENT Nov. 12, 1985 TITLE: Transverse Waterjet Propulsion with Auxiliary Inlets and Impellers INVENTOR(S): John G...Lee PATENT NO: 4,398,687 DATE OF PATENT: Aug. 16, 1983 DTRC-91 /CT07 19 Valuable Patents, A Catalog TITLE: Mono-Element Combined Supercritical High

  12. Disparities in earnings and education in India

    Directory of Open Access Journals (Sweden)

    P. Geetha Rani

    2014-12-01

    Full Text Available This paper studies the impact of different levels of education, religion, caste as well as the impact of living in urban and rural communities on earnings in India. Besides these conventional stratification, yet another academic caste which influence earnings—the English language ability, is also examined. The paper uses a large cross-section sample of India Human Development Survey to estimate Mincer and augmented Mincer equations. The rates of return estimates obtained in these data and method confirm that returns to education increase with the level of education across location, caste-religion and English language ability. Returns to lower levels of education are low across different groups, indicating the low quality of basic schooling in the country. Returns to higher education vary at a great deal ranging between 4.9% among the rural workers and 38.2% among fluent English ability group. This is in contrast to Duraisamy reporting the highest returns to secondary education in India, between the period 1983 and 1993–1994. In a decade’s time, with changes in the economy and in the labour market, higher education especially the English language ability along with higher education brings in the highest wage premium.

  13. Differential mortality by lifetime earnings in Germany

    Directory of Open Access Journals (Sweden)

    Rembrandt D. Scholz

    2007-08-01

    Full Text Available e estimate mortality rates by a measure of socio-economic status in a very large sample of male German pensioners aged~65 or older. Our analysis is entirely nonparametric. Furthermore, the data enable us to compare mortality experiences in eastern and western Germany conditional on socio-economic status. As a simple summary measure, we compute period life expectancies at age~65. Our findings show a lower bound of almost 50 percent (six years on the difference in life expectancy between the lowest and the highest socio-economic group considered. Within groups, we find similar values for the former GDR and western Germany. Our analysis contributes to the literature in three aspects. First, we provide the first population-based differential mortality study for Germany. Second, we use a novel measure of lifetime earnings as a proxy for socio-economic status that remains applicable to retired people. Third, the comparison between eastern and western Germany may provide some interesting insights for transformation countries.

  14. Ownership Structure and Earnings Management in periods of Executive Changes

    DEFF Research Database (Denmark)

    Sommer, Rasmus S.

    This paper reports evidence of earnings management associated with non-routine executive changes in a Danish context. It is hypothesised that incoming executives in non-owner-controlled companies decrease earnings by means of discretionary accruals in the financial statements relating to the period...... this is not the case for owner-controlled companies. Also, a test shows a significant difference in earnings management in owner- versus non-owner-controlled companies around executive changes. The study elaborates on the research in the area by including ownership structure. Furthermore, the study is carried out...... of the executive change. A modified, modified Jones model is used to divide income before tax into discretionary and non-discretionary components. The empirical evidence is consistent with the hypothesis. Non-owner-controlled companies significantly decrease earnings around executive changes, while...

  15. Cost Earnings Survey of NWHI Bottomfish Fleets (1993): Obsolete

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — This study collected cost-earnings information for the 12 vessels which had reported bottomfish landings from Northwestern Hawaiian Islands in 1993 in order to...

  16. Earning Management and Dividend Policy: Evidence from Pakistani Textile Industry

    Directory of Open Access Journals (Sweden)

    Aurangzeb

    2012-10-01

    Full Text Available The aim of this research is to analyze the impact of earning management on dividend payout policy. This research is conducted by taking the data of textile industry from the year of 1966 to 2008. All the companies listed with Karachi Stock Exchange (KSE are used as sample. Measurement of dividend policy is done by calculating dividend payout ratio. The dividend payout (DPO is taken as a dependent variable and the earning management (EM is taken as an independent variable, discretionary accruals are taken as proxy of earning management and three variables are treated as control variables; return on equity (ROE, size of the firm (SF and self finance ratio (SFR. Results explored earning management and all control variables have negative relation with dividend payout policy.

  17. Hawaii Small Boat Cost-Earnings Data: 2014

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — These data represent a cost-earnings study of the Hawaii small boat fishery in 2014. Data collected include fisher classification, vessel characteristics, levels of...

  18. Hawaii Small Boat Cost-Earnings Data: 1995-1996

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — These data represent a cost-earnings study of the Hawaii small boat fishery in 1995-1996. Data collected include fisher classification, vessel characteristics,...

  19. Hawaii Small Boat Cost-Earnings Data: 2007-2008

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — These data represent a cost-earnings study of the Hawaii small boat fishery in 2007-2008. Data collected include fisher classification, vessel characteristics,...

  20. IFRS ADOPTION AND EARNINGS MANAGEMENT IN BRAZILIAN PUBLICLY TRADED COMPANIES

    National Research Council Canada - National Science Library

    Roberto Midoguti Joia; Silvio Hiroshi Nakao

    2014-01-01

    .... This study was aimed at verifying any changes in the earnings management levels after 2010 and whether this happened in function of the full adoption of the IFRS by the Brazilian publicly traded companies...

  1. 76 FR 7526 - Major System Acquisition; Earned Value Management

    Science.gov (United States)

    2011-02-10

    ... From the Federal Register Online via the Government Publishing Office NATIONAL AERONAUTICS AND... AGENCY: National Aeronautics and Space Administration. ACTION: Proposed rule with request for comments... National Standards Institute/Electronics Industries Alliance (ANSI/EIA) Standard-748, Earned...

  2. 78 FR 30304 - Federal Acquisition Regulation; Information Collection; Patents

    Science.gov (United States)

    2013-05-22

    ... Regulation; Information Collection; Patents AGENCY: Department of Defense (DOD), General Services... requirement concerning patents. DATES: Submit comments on or before July 22, 2013. ADDRESSES: Submit comments identified by Information Collection 9000- 0096, Patents, by any of the following methods:...

  3. The Patent Literature As A Shortcut To Identify Knowledge Suppliers

    DEFF Research Database (Denmark)

    Søberg, Peder Veng

    The present paper explores characteristics of valuable patents that have been subject to litigation which resulted in some of the largest fines to patent infringers reported in history. The valuable patents are compared with less valuable patents in order to identify new methods of evaluating pat...... patents which decreases the time span between a patent is filed and its value can be evaluated when searching the patent literature. A potential benefit thereof could be that the patent literature could become relevant in order to identify potential knowledge suppliers.......The present paper explores characteristics of valuable patents that have been subject to litigation which resulted in some of the largest fines to patent infringers reported in history. The valuable patents are compared with less valuable patents in order to identify new methods of evaluating...

  4. The Wage Gap: Women's and Men's Earnings. Briefing Paper.

    Science.gov (United States)

    Shaw, Lois; Gish, Melinda; Braunstein, Jill; Allore, Sara

    After remaining virtually unchanged from 1995 through the 1970s, the wage gap between women and men began to decline in the 1980s. By the early 1990s, the ratio of the annual earnings of women employed full time year-round to the annual earnings of their male counterparts reached 72.0%. That ratio decreased slightly (to 71.4%) in 1995. The wage…

  5. Earning Management and Dividend Policy: Evidence from Pakistani Textile Industry

    OpenAIRE

    Aurangzeb; Tasfoura Dilawer

    2012-01-01

    The aim of this research is to analyze the impact of earning management on dividend payout policy. This research is conducted by taking the data of textile industry from the year of 1966 to 2008. All the companies listed with Karachi Stock Exchange (KSE) are used as sample. Measurement of dividend policy is done by calculating dividend payout ratio. The dividend payout (DPO) is taken as a dependent variable and the earning management (EM) is taken as an independent variable, discretionary acc...

  6. Immigrant-Native Differences in Earnings Mobility Processes

    DEFF Research Database (Denmark)

    Ahmad, Nisar; Esmaeilzadeh, •Rayhaneh

    2009-01-01

    This study compares the earnings mobility between immigrants and natives within and between Denmark and Canada. Both countries have different labour market conditions and immigration history which leads to an interesting comparison of earning mobility processes. The paper employs a dynamic...... multinomial logit model with discrete factor approximation for the specification of unobserved individual heterogeneity. The model takes into account the effect of the endogenous initial conditions problem and unobserved heterogeneity to separate structural and spurious state dependence. The results show...

  7. Immigrant-Native Differences in Earnings Mobility Processes

    DEFF Research Database (Denmark)

    Ahmad, Nisar; Esmaeilzadeh, Rayhaneh; Hansen, Jørgen

    2014-01-01

    This study compares the earnings mobility between immigrants and natives within and between Denmark and Canada. Both countries have different labour market conditions and immigration history which leads to an interesting comparison of earning mobility processes. The paper employs a dynamic...... multinomial logit model with discrete factor approximation for the specification of unobserved individual heterogeneity. The model takes into account the effect of the endogenous initial conditions problem and unobserved heterogeneity to separate structural and spurious state dependence. The results show...

  8. Earnings Management, Corporate Tax Shelters, and Book–Tax Alignment

    OpenAIRE

    Desai, Mihir A.; Dharmapala, Dhammika

    2009-01-01

    This paper reviews recent evidence analyzing the link between earnings management and corporate tax avoidance and considers the implications for how policymakers should evaluate the financial reporting environment facing firms. A real–world tax shelter is dissected to illustrate how tax shelter products enable managers to manipulate reported earnings. A stylized example is developed that generalizes this view of corporate tax avoidance and empirical evidence consistent with this view is discu...

  9. Earnings inequality, returns to education and immigration into Ireland

    OpenAIRE

    Barrett, Alan; Fitz Gerald, John; Nolan, Brian

    2000-01-01

    Increasing earnings inequality has been an important feature of the US and UK labour markets in recent years. The increase appears to be related to an increased demand for skilled labour and an increase in the returns to education. In this paper we examine what has happened to earnings inequality and the returns to education in Ireland between 1987 and 1997. We find that while both increased between 1987 and 1994, the increases slowed dramatically between 1994 and 1997. This is somewhat surpr...

  10. The Post-Military Earnings of Female Veterans

    Science.gov (United States)

    1993-09-01

    if an occupation change is also involved. 5 To estimate veteran-nonveteran wage differentials among women, earnings functions are specified using the...unadjusted veteran wage differentials is small, but as indicated in column 2, veterans have substantially larger earnings endowments than do nonveterans. The...When veteran wage differentials are examined by schooling group, as shown in line 3, women with high school diplomas (or less) and those with some

  11. Earned Value Management: Making it Personal; Making it Work!!!

    Science.gov (United States)

    2011-04-01

    teammates regularly. Managers intervene only when there are significant delays. Each developer "buys into" her/his commitments because she/he made...Value (= BCWP) EVM Earned Value Management IQA Internal Quality Audit Performance BCWP / ACWP QMS Quality Management System WBS Work Breakdown Structure ...Earned Value Management : © 2010 Judy Bamberger Making it Personal; Making it Work Printed: April 3, 2011 / 9:03 PM 1 Created: 101002/v0.1 EVM

  12. Patent foramen ovale: Unanswered questions.

    Science.gov (United States)

    Mojadidi, Mohammad Khalid; Christia, Panagiota; Salamon, Jason; Liebelt, Jared; Zaman, Tarique; Gevorgyan, Rubine; Nezami, Nariman; Mojaddedi, Sanaullah; Elgendy, Islam Y; Tobis, Jonathan M; Faillace, Robert

    2015-12-01

    The foramen ovale is a remnant of the fetal circulation that remains patent in 20-25% of the adult population. Although long overlooked as a potential pathway that could produce pathologic conditions, the presence of a patent foramen ovale (PFO) has been associated with a higher than expected frequency in a variety of clinical syndromes including cryptogenic stroke, migraines, sleep apnea, platypnea-orthodeoxia, deep sea diving associated decompression illness, and high altitude pulmonary edema. A unifying hypothesis is that a chemical or particulate matter from the venous circulation crosses the PFO conduit between the right and left atria to produce a variety of clinical syndromes. Although observational studies suggest a therapeutic benefit of PFO closure compared to medical therapy alone in patients with cryptogenic stroke, 3 randomized controlled trials (RCTs) did not confirm the superiority of PFO closure for the secondary prevention of stroke. However, meta-analyses of these RCTs demonstrate a significant benefit of PFO closure over medical therapy alone. Similarly, observational studies provide support for PFO closure for symptomatic relief of migraines. But one controversial randomized study failed to replicate the results of the observational studies while another two demonstrated a partial benefit. The goal of this review is to discuss the clinical conditions associated with PFO and provide internists and primary care physicians with current data on PFO trials, and clinical insight to help guide their patients who are found to have a PFO on echocardiographic testing.

  13. Recent patents in flavor microencapsulation.

    Science.gov (United States)

    Feng, Tao; Xiao, Zuobing; Tian, Huaixiang

    2009-11-01

    Many aroma compounds, used to flavor food products, are used in a solid state, after encapsulation. Synthetic or natural polymers are the common matrices used to entrap these volatiles. This paper reviews the recent patents of versatile matrices and methods used in flavor microencapsulation. The encapsulation ratio depends on both the carriers' physicochemical properties and the characteristics of the aroma compound. The patents about flavor encapsulation methods are spray drying, fluidized bed coating, melt extrusion, complex coacervation, aqueous diffusion and novel fat-coating etc. All these methods have both advantages and disadvantages. In brief, spray drying is very convenient but unsuitable for heat sensitive flavor and stored with moisture instability. Fluidized bed coating is costly but having better storage stability. Melt extrusion is suitable for large-scale production but having bad particle size distribution. Complex coacervation has good capsule size uniformity but controversial safety. Aqueous diffusion has excellent safety but low efficient encapsulation. Novel fat-coating has good encapsulation efficiency but uncontrollable size distribution.

  14. 25 CFR 700.173 - Average net earnings of business or farm.

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 2 2010-04-01 2010-04-01 false Average net earnings of business or farm. 700.173 Section... PROCEDURES Moving and Related Expenses, Temporary Emergency Moves § 700.173 Average net earnings of business or farm. (a) Computing net earnings. For purposes of this subpart, the average annual net earnings...

  15. 18 CFR 367.4360 - Account 436, Appropriations of retained earnings.

    Science.gov (United States)

    2010-04-01

    ..., Appropriations of retained earnings. 367.4360 Section 367.4360 Conservation of Power and Water Resources FEDERAL... NATURAL GAS ACT Retained Earnings Accounts § 367.4360 Account 436, Appropriations of retained earnings. This account must include appropriations of retained earnings as follows: (a) Appropriations required...

  16. Pre-empted Patents, Infringed Patents and Firms’ Participation in Markets for Technology

    DEFF Research Database (Denmark)

    Grimpe, Christoph; Hussinger, Katrin

    2014-01-01

    In recent years, firms have increasingly contributed to and been confronted with a patent landscape characterized by numerous but marginal inventions, overlapping claims and patent fences. As a result, firms risk their patent applications to be pre-empted or to be infringed upon by rivals. While...... patents on firms’ engagement in in- and cross-licensing. Based on a sample of more than 1100 German manufacturing firms our results show that firms engage in in-licensing as a reaction to pre-empted patents and in cross-licensing if their protected IP was infringed upon. However, these effects vary...

  17. The flexible fairness: equality, earned entitlement, and self-interest.

    Science.gov (United States)

    Feng, Chunliang; Luo, Yi; Gu, Ruolei; Broster, Lucas S; Shen, Xueyi; Tian, Tengxiang; Luo, Yue-Jia; Krueger, Frank

    2013-01-01

    The current study explored whether earned entitlement modulated the perception of fairness in three experiments. A preliminary resource earning task was added before players decided how to allocate the resource they jointly earned. Participants' decision in allocation, their responses to equal or unequal offers, whether advantageous or disadvantageous, and subjective ratings of fairness were all assessed in the current study. Behavioral results revealed that participants proposed more generous offers and showed enhanced tolerance to disadvantageous unequal offers from others when they performed worse than their presumed "partners," while the reverse was true in the better-performance condition. The subjective ratings also indicated the effect of earned entitlement, such that worse performance was associated with higher perceived feelings of fairness for disadvantageous unequal offers, while better performance was associated with higher feelings of fairness for advantageous unequal offers. Equal offers were considered "fair" only when earned entitlement was even between two parties. In sum, the perception of fairness is modulated by an integration of egalitarian motivation and entitlement. In addition to justice principles, participants were also motivated by self-interest, such that participants placed more weight on entitlement in the better-performance condition than in the worse-performance condition. These results imply that earned entitlement is evaluated in a self-serving way.

  18. EARNINGS MANAGEMENT, AUDIT QUALITY AND LEGAL ENVIRONMENT: AN INTERNATIONAL COMPARISON

    Directory of Open Access Journals (Sweden)

    Mehmet Unsal Memis

    2012-01-01

    Full Text Available This paper investigates the relationship between earnings management-audit quality and earnings management-legal system quality by using 1507 firms’ observations from listed companies in private firms across different 8 emerging countries. Consistent with previous research, differentiation between Big 4 and non-Big 4 audit firms are used as a audit quality proxy and discretionary accruals are used to measure the earnings management. According to the results, only for Brazilian and Mexican companies, there is significant relationship between the discretionary accruals and audit quality. For the other countries there is not significant relationship. Furthermore efficiency of the legal system helps decrease earnings management incentives. Along with results, the big four auditors do not constrain the earnings management incentives in every emerging country but effective legal system does. In this analysis we used other earnings management related variables like the size of the firms, leverage, lagged ROA of the firms which have loss in the previous year and Tobin Q as control variables.

  19. The Islamic Capital Market Response to the Real Earnings Management

    Directory of Open Access Journals (Sweden)

    Rita Yuliana

    2017-06-01

    Full Text Available This study aims to prove the effect of the company's status, i.e membership on the Islamic capital market and the status as suspect firm, as a determinant of real earnings management (REM. REM is conducted by abnormally increasing sales, increasing production and reducing discretionary costs in order to achieve a certain earnings target. This study uses Earnings Distribution Analysis (EDA technique, which refers to the Prospect Theory (Kahneman & Tversky, 1979 to identify the suspect firms. Suspect firms are companies that have small positive earnings. The samples of this research are companies listed on the Indonesia Stock Exchange in 2011 and 2012. Based on the result of regression analysis, hypothesis testing results show that the suspect firms conduct real earnings management in all three types of activities more aggressively than the non-suspect firms. Furthermore, this study also showed empirical evidence that there are differences in real earnings management actions between companies listed in the Islamic capital market compared to conventional capital markets. Then, this study also showed that the Islamic capital market is more appropriate in response to the REM than the conventional capital market.

  20. Social Desirability Bias and Earnings Management around the World

    Directory of Open Access Journals (Sweden)

    Niszczota Paweł

    2015-09-01

    Full Text Available In this paper we test whether inter-country variation in individuals’ tendency to conform, as measured by the Lie (social desirability scale used in the Eysenck Personality Questionnaire, can explain differences in the propensity to employ corporate earnings management around the world. Such a link is feasible, given that survey data suggest executives tend to be under severe pressure to meet earnings benchmarks, to which they often succumb by engaging in earnings management (to the detriment of the company’s long-term prospects. We hypothesize that in countries where the propensity to act in a socially desirable (outsider-satisfying way is stronger, earnings management should be more prevalent. Research results support our hypothesis, and demonstrate the existence of a positive relationship between the prevalence of earnings management in a country and the mean score of individuals from that country on the Eysenck Lie scale, which further evidences that capital market pressure is a significant determinant of earnings management.

  1. Investor reaction to strategic emphasis on earnings numbers: An empirical study

    Directory of Open Access Journals (Sweden)

    M. Shibley Sadique

    2013-10-01

    Full Text Available We analyze the earnings information and stock prices of S&P500 firms and find that investors following S&P500 stocks (i respond more to pro forma earnings than to GAAP earnings, (ii respond to an emphasis on pro forma earnings, and (iii are fixated on pro forma earnings. We provide the first direct evidence that a strategic emphasis on earnings numbers may affect return volatility. Further, our results do not support the argument that a larger investor response to Street earnings might be driven by large differences between the Street numbers and GAAP numbers.

  2. Seasoned Equity Offerings and"Herd Behavior"of Earnings Management

    Institute of Scientific and Technical Information of China (English)

    2005-01-01

    A model to explain the dynamic characters of earnings management was developed based on the interaction among several firms' disclosure policies. Under the condition of incomplete information, each firm's earnings management will be influenced by the earnings disclosure policies of other firms. It can lead to "herd behavior" of earnings management. This paper studies the relationship between earnings manipulation and rights issue policy based on the distribution of earnings after management. The results indicate that Chinese listed companies trend towards controlling ROE in the narrow ranges just above 6% and 10% .Therefore, "herd behavior" exists in the earnings management.

  3. Patenting life forms and preserving human values.

    Science.gov (United States)

    Lisson, E L

    1981-01-01

    Utilitarian, pragmatic, and legal considerations, while valid, must not overshadow Catholic moral theology's concern about patenting life in view of natural law. The fundamental issues remain: Does technology diminish human values? Does the patent system's own monopolistic power pose its own risk?

  4. The Unified Patent Court (UPC) in Action

    DEFF Research Database (Denmark)

    Petersen, Clement Salung; Schovsbo, Jens Hemmingsen; Riis, Thomas

    2015-01-01

    The new common judiciary for European patents (UPC) will play a crucial role in the future European patent system. The UPC will be a very specialised court that i.a. recruits judges from specialists’ circles and has as part of its mission to develop a coherent and autonomous body of case law...

  5. Revising the Complex Economics of Patent Scope

    DEFF Research Database (Denmark)

    Howells, John

    Merges and Nelson claim to have provided an empirically grounded argument that pioneer patents of 'broad' scope are used to block technological development. It is widely understood in both law and economics that they have, as they claim, faulted Kitch's 'prospect theory' of patents, a theory that...... of development. This interpretation restores the credibility of Kitch's prospect theory of patent function and emphasises that the administration of the patent institution should be designed to support the prospect function of patents.......Merges and Nelson claim to have provided an empirically grounded argument that pioneer patents of 'broad' scope are used to block technological development. It is widely understood in both law and economics that they have, as they claim, faulted Kitch's 'prospect theory' of patents, a theory...... that a function of patents is to enable the coordinated development of novel technical ideas. This article is a critical review of Merges and Nelson's historical empirical evidence. I find that, first, 'broad' scope is only implicated in one of the examples cited by Merges and Nelson as supportive evidence...

  6. Patent Office Hands Blackboard a Setback

    Science.gov (United States)

    Mangan, Katherine

    2008-01-01

    In March the U.S. Patent and Trademark Office issued a preliminary decision that could have significant ramifications for universities that use course-management software, as well as for the companies that make it. The "nonfinal" decision rejects all 44 claims Blackboard Inc. made for its controversial patent of an online-learning system.…

  7. The Cross-Referenced Patent Cooperation Treaty

    NARCIS (Netherlands)

    Mulder, Cees

    2016-01-01

    The Cross-Referenced Patent Cooperation Treaty covers the Patent Cooperation Treaty (PCT) and the Regulations under the PCT. The large number of references in the articles and rules makes the PCT difficult to read. The idea behind the book is to add cross-references to the articles and rules,

  8. Patent information retrieval: approaching a method and analysing nanotechnology patent collaborations.

    Science.gov (United States)

    Ozcan, Sercan; Islam, Nazrul

    2017-01-01

    Many challenges still remain in the processing of explicit technological knowledge documents such as patents. Given the limitations and drawbacks of the existing approaches, this research sets out to develop an improved method for searching patent databases and extracting patent information to increase the efficiency and reliability of nanotechnology patent information retrieval process and to empirically analyse patent collaboration. A tech-mining method was applied and the subsequent analysis was performed using Thomson data analyser software. The findings show that nations such as Korea and Japan are highly collaborative in sharing technological knowledge across academic and corporate organisations within their national boundaries, and China presents, in some cases, a great illustration of effective patent collaboration and co-inventorship. This study also analyses key patent strengths by country, organisation and technology.

  9. Herbal drug patenting in India: IP potential.

    Science.gov (United States)

    Sahoo, Niharika; Manchikanti, Padmavati; Dey, Satya Hari

    2011-09-01

    Herbal drugs are gaining worldwide prominence due to their distinct advantages. Developing countries have started exploring the ethnopharmacological approach of drug discovery and have begun to file patents on herbal drugs. The expansion of R&D in Indian herbal research organizations and presence of manufacturing units at non-Indian sites is an indication of the capability to develop new products and processes. The present study attempts to identify innovations in the Indian herbal drug sector by analyzing the patenting trends in India, US and EU. Based on key word and IPC based search at the IPO, USPTO, Esp@cenet and WIPO databases, patent applications and grant in herbal drugs by Indian applicants/assignees was collected for the last ten years (from 1st January 2001 to 31st October 2010). From this collection patents related to human therapeutic use only were selected. Analysis was performed to identify filing trends, major applicants/assignees, disease area and major plant species used for various treatments. There is a gradual increase in patent filing through the years. In India, individual inventors have maximum applications and grants. CSIR, among research organizations and Hindustan Unilever, Avesthagen, Piramal Life Science, Sahajanand Biotech and Indus Biotech among the companies have the maximum granted patents in India, US and EU respectively. Diabetes, cancer and inflammatory disorders are the major areas for patenting in India and abroad. Recent patents are on new herbal formulations for treatment of AIDS, hepatitis, skin disorders and gastrointestinal disorders. A majority of the herbal patents applications and grants in India are with individual inventors. Claim analysis indicates that these patents include novel multi-herb compositions with synergistic action. Indian research organizations are more active than companies in filing for patents. CSIR has maximum numbers of applications not only in India but also in the US and EU. Patents by research

  10. When patents matter: The impact of competition and patent age on the performance contribution of intellectual property rights protection

    NARCIS (Netherlands)

    Maresch, Daniela; Fink, Matthias; Harms, Rainer

    2016-01-01

    The question whether patenting impacts patenting firms' subsequent financial performance is important for technology-oriented companies. However, relevant research has led to contradictory results. We strive to overcome this impasse by introducing innovation competition and patent age as moderators

  11. Patent for Invention of Guilin Rubber Machinery Transla- tional Vulcanizer Awarded the Honorary Title of China Excel- lent Patent

    Institute of Scientific and Technical Information of China (English)

    Yang Wenguang; Li Li

    2011-01-01

    Recently, the results of the 13th China Patent Awards were publicized. The patent for invention of "translational vulcanizer" applied by Guilin Rubber Machinery Factory was appraised as China Excellent Patent.

  12. Can drug patents be morally justified?

    Science.gov (United States)

    Sterckx, Sigrid

    2005-01-01

    This paper offers a few elements of an answer to the question to what extent drug patents can be morally justified. Justifications based on natural rights, distributive justice and utilitarian arguments are discussed and criticized. The author recognizes the potential of the patents to benefit society but argues that the system is currently evolving in the wrong direction, particularly in the field of drugs. More than a third of the world's population has no access to essential drugs. The working of the patent system is an important determinant of access to drugs. This paper argues that drug patents are not easily justified and that the 'architecture' of the patent system should be rethought in view of its mission of benefiting society.

  13. The Transformation of Science Into Patented Inventions

    DEFF Research Database (Denmark)

    Beukel, Karin

    This paper presents the results of a grounded theory study of the transformation of scientific discoveries into patented inventions. Using an algebraic interpretive approach, the narratives collected during interviews are analyzed as Bayesian inferences and the developed theory is tested. The fin......This paper presents the results of a grounded theory study of the transformation of scientific discoveries into patented inventions. Using an algebraic interpretive approach, the narratives collected during interviews are analyzed as Bayesian inferences and the developed theory is tested....... The findings recast the relationship between science and patents as a process in which the way the transformation of the scientific invention is handled has an effect on the breadth of the patent scope. Unleashing patent scope surplus is dependent on processes related to abstraction and cognitive variety...... for searching in new directions for solutions if challenges of exploitation with regard to the scientific invention arise....

  14. Are Patents used to Suppress Useful Technology?

    DEFF Research Database (Denmark)

    Howells, John

    2006-01-01

    This article examines the evidence behind claims that innovation is hindered or blocked (termed technology suppression) by corporations' use of patents. In other words, are there ways in which the exploitation of the exclusive development right of the patent can be shown to retard the process...... of innovation, other than in the trivial sense of excluding third parties from the right to develop the technology covered by the patent? There are many references to this possibility in the management, economic and legal literatures, but two highly-cited papers stand out for grounding their claims of corporate...... and the difference between economic monopoly and an exclusive right. It is argued here that what is at issue in this work is the proper function of the patent institution. It is shown early in this paper that the understanding of the patent institution as a system of development prospects makes better sense...

  15. Clean coal and patent policy in Romania

    Energy Technology Data Exchange (ETDEWEB)

    Florin Popa [State Office for Inventions and Trademarks (Romania)

    2003-07-01

    The talk explained the importance of intellectual property protection to both industry and business. Applications for patents and utility models (for inventions), trademarks and industrial designs are filed with the State Office for Inventions and Trademarks (OSIM) in Romania; Trade secrets and how they can be kept, are discussed. The routes to follow before filing a patent application are outlined. An example is given of how to search for patents on 'clean coal' on the European Patents Office's database. The abstract of one patent is presented. This is entitled: 'Clean combustion of coal, utility of the concomitant products of the clean combustion and the product by using the concomitant products'. 23 PowerPoint slides are also available in the proceedings. 1 fig.

  16. Drug repurposing and the prior art patents of competitors.

    Science.gov (United States)

    Sternitzke, Christian

    2014-12-01

    Drug repurposing (i.e., finding novel indications for established substances) has received increasing attention in industry recently. One challenge of repositioned drugs is obtaining effective patent protection, especially if the 'novel' indications have already been claimed by competitors within the same drug class. Here, I report the case of patents relating to phosphodiesterase type 5 (PDE5) inhibitors. Patentees of later-filed patents on novel indications (even when they could not observe prior patenting of their direct competitors) filed patents for which patent examiners did not see the prior-filed patents of the competitors as relevant prior art, whereas these follower patent applications often failed because of other reasons.

  17. A Database of EPO-Patenting Firms in Denmark

    DEFF Research Database (Denmark)

    Nielsen, Anders Østergaard

    1998-01-01

    The first section gives a brief introduction of the basic stages to be observed by the patent applicant from idea to the patent is granted. Section two presents three examples of how patents are registered in the online patent database INPADOC. Section three accounts for the initial analysis...... of the existing patent stock issued to firms with domicile in Denmark. Sections four and five report the basic characteristics of the EPO-patent sample and the procedures for linking the patent statistics to accounting data at the firm level, and finally they present the basic properties of the resulting database...... containing 421 EPO-patenting firms in Denmark....

  18. Canada's Patented Medicines (Notice of Compliance) Proceedings and Intellectual Property.

    Science.gov (United States)

    Bian, Henry; McCourt, Conor

    2015-01-08

    Canada's Patent Register is a tool created by the Patented Medicines (Notice of Compliance) Regulations to help innovators protect their inventions relating to pharmaceuticals. This tool exists at the intersection between the intellectual property and drug approval regimes. By listing a patent on the Patent Register, an innovator can prevent a generic manufacturer from entering the marketplace rather than having to wait for his or her patent to be infringed. This article provides information on the requirements for listing a patent on the Patent Register and an overview of how the Patent Medicines (Notice of Compliance) Regulations affect the drug approval process.

  19. The Patent Literature As A Shortcut To Identify Knowledge Suppliers

    DEFF Research Database (Denmark)

    Søberg, Peder Veng

    The present paper explores characteristics of valuable patents that have been subject to litigation which resulted in some of the largest fines to patent infringers reported in history. The valuable patents are compared with less valuable patents in order to identify new methods of evaluating...... patents which decreases the time span between a patent is filed and its value can be evaluated when searching the patent literature. A potential benefit thereof could be that the patent literature could become relevant in order to identify potential knowledge suppliers....

  20. A Comparison of Earned Value and Earned Schedule Duration Forecast Methods on Department of Defense Major Defense Acquisition Programs

    OpenAIRE

    Bruchey, William J.

    2012-01-01

    Approved for public release; distribution is unlimited Earned value management is a project management tool that integrates project scope with cost, schedule, and performance elements for optimum project planning and control. Earned value management is required by the Department of Defense for cost and incentive type contracts equal or greater than $20 million as part of a comprehensive approach to improving critical acquisitions. It is used to forecast the programs schedule performance us...

  1. FUNDAMENTAL INFORMATION, EARNINGS QUALITY,AND FUTURE EARNINGS: EMPIRICAL EVIDENCE FROM CHINA's A-SHARE LISTED COMPANIES

    Institute of Scientific and Technical Information of China (English)

    JianboZhou

    2004-01-01

    The earnings quality of listed companies is an issue of public concern. This paper conducts an in-depth and comprehensive analysis of how to measure the earnings quality of listed companies by using empirical methods. The indicators of earnings quality used in this paper include not only cash flow but also indicators that affect the growth of future earnings. We find that, firstly, in our stock return regressions, both specific and composite indicators of earnings quality have incremental explanatory power for stock returns after controlling for earnings per share, changes in earnings per share, and firm size. Secondly, in our future earnings regressions, both specific and composite indicators of earnings quality have incremental explanatory power for future earnings after controlling for earnings per share, changes in earnings per share, and firm size. Thirdly, listed companies with lower (higher) earnings quality have poorer (better) earnings performance in future years.

  2. Some problems of forest management of Georgia

    Directory of Open Access Journals (Sweden)

    T. Patarkalashvili

    2016-06-01

    Full Text Available Forests are the most important resource of our planet. The usefulness of forests is spread from commercial exploitation of them for timber and other products to maintenance of wildlife, ecological balance, prevention of soil erosion, etc. In achieving these goals the essential factor is the proper forest management. Forest management is a system of actions for supplying different products and services for society. In developed countries forest management tends to be elaborated and planned in order to achieve the objectives that are considered desirable for environment and economy. Forests are the most biologically diverse land ecosystems that can supply different products and services. The working of this system is influenced by the natural environment, climate, topography, soil, etc., and also by human action. Forests have been and are managed to obtain the traditional forest products: fire wood, fiber for paper, building timber etc. with little thinking for other products and services. Nevertheless, as a result from the development of ecology science and environmental awareness, management of forests for multiple use is becoming more common. Public concern regarding forest management have shifted from the extraction of timber for earning money for the economy, to the preservation of additional forest resources, including wildlife, soil and water conservation, recreation etc. Forests are the repositories of aesthetic, ethical cultural and religious values.

  3. Essential Patents and Coordination Mechanisms : The effects of patent pools and industry consortia on the interplay between patents and technological standards

    OpenAIRE

    Baron, Justus; Pohlmann, Tim

    2010-01-01

    CERNA WORKING PAPER SERIES 2010-13; This article investigates the interplay between formal standards, essential patents and informal industry alliances such as consortia and patent pools. Building upon more than 6.200 declarations of essential patents to major international Standard Development Organizations (SDO), we investigate how informal standardization consortia and patent pools influence the number and timing of patent declarations to formal SDOs. This is the first thorough empirical i...

  4. Herbal nanoparticles: A patent review

    Directory of Open Access Journals (Sweden)

    Namdeo R Jadhav

    2014-01-01

    Full Text Available Design and development of herbal nanoparticles has become a frontier research in the nanoformulation arena. To update researchers, an attempt has been made to review nanoformulation-based herbal patents. This article mainly covers herbal medicines are used for the treatment of cardiovascular diseases, Parkinsonism, pulmonary diseases, proliferative diseases, Alzheimer′s disease, diabetes, cancer therapy, anti-osteoporosis, and the like. It has been revealed that nanoparticles of Curcumin have been widely designed to increase its bioavailability and for treatment of cancers like breast cancer, lung cancer, pancreatic cancer, and so on. The common nanoformulated herbal medicines are Panax ginseng, Curcuma longa, Silybum marianum, Withania somnifera, Gymnema sylvestre, Salvia miltiorrhiza, and the like, having a profound future potential.

  5. 辨明Patent Troll

    Institute of Scientific and Technical Information of China (English)

    柳建朋

    2012-01-01

    它,究竟是凶恶的巨怪,还是可爱的精灵? 它,竟究是正当的手段,还是无赖的工具? 长久以来,patent troll便是国外学术圈、实务界探讨的焦点话题之一,如今其又转到了国内,而近来表现的越发激烈。各派对其是否应当存在、存在合法与否等等进行了持续不休的讨论与争吵,

  6. A new model for gene patents

    Energy Technology Data Exchange (ETDEWEB)

    1993-04-02

    When the National Institutes of Health (NIH) filed for patents on thousands of gene fragments in 1991, it created a furor because it was attempting to assert broad rights to sequences whose functions were unknown. The cDNA fragments NIH researchers had discovered were simply short stretches of presumably expressed genes, yet the patent the agency was seeking would give it rights both to the full genes themselves and to all their possible future uses. If NIH prevailed, researchers argued, it would potentially discourage further work on those genes. Now the head of the genome project at the Department of Energy (DOE) - NIH's partner in the program - has proposed an alternative approach to gene patenting. At a meeting last week of a congressional Office of Technology Assessment panel that is preparing a report on this issue, DOE's David Galas revealed that University of Washington genome researcher Leroy Hood is preparing to file a patent application that could serve as a model for such patents in the future. Hood's team has been sequencing the genes encoding the beta chain of the human T cell receptor. Mutations in the T cell receptor genes may lead to any of a number of autoimmune diseases, including rheumatoid arthritis and multiple sclerosis. A broad patent on the genes could therefore conceivably cover not only techniques for diagnosing autoimmune diseases but also of therapies for the conditions, and indeed anything involving T cell activity. But Hood's patent application won't make such broad claims. Instead, Hood, with DOE's support, will not seek to patent the genes but will claim only the specific uses of developing the diagnostic and therapeutic tools for dealing with specific autoimmune diseases. By restricting patents just to known uses the problems of gene ownership are neatly avoided.

  7. Are Patents used to Suppress Useful Technology?

    DEFF Research Database (Denmark)

    Howells, John

    2006-01-01

    of innovation, other than in the trivial sense of excluding third parties from the right to develop the technology covered by the patent? There are many references to this possibility in the management, economic and legal literatures, but two highly-cited papers stand out for grounding their claims of corporate...... and the difference between economic monopoly and an exclusive right. It is argued here that what is at issue in this work is the proper function of the patent institution. It is shown early in this paper that the understanding of the patent institution as a system of development prospects makes better sense...

  8. Earning management: analysis of publications in brazilian accounting journals

    Directory of Open Access Journals (Sweden)

    Débora Gomes Machado

    2014-06-01

    Full Text Available The goal of this study is to identify characteristics, from the perspective of social networks, of the scientific literature on earning management in Brazilian accounting journals. Specifically, were identified: a authors and their social networks of scientific production; b researched topics, models for accruals detection, authors’ networks and the period studied; c methodological procedures used. A bibliometric survey, with a quantitative approach was performed through the analysis of 17 Brazilian accounting journals, since their first edition until the year 2010. Out of them, 10 published articles having the theme earning management in the title, abstract or keywords. The 32 identified articles were submitted to content analysis and then the data were presented from the perspective of social networks. The survey results show that: the authors and their social networks of production originates mostly from Universidade de São Paulo (USP; the most researched theme was the methods or means to conduct earnings management, and accruals measurement models, with emphasis on Kang and Sivaramakrishnan Model; the descriptive research, based on document and quantitative approach were the most commonly used forms in the articles researched. It is noteworthy that structural gaps are the topics, such as compensation plans, political costs and earnings management in different contractual environments. The research results can contribute to academia to highlight some features of the earnings management theme and its researchers, in the field of publications in Brazilian accounting journals.

  9. Earnings management and the quality of the financial reporting

    Directory of Open Access Journals (Sweden)

    Ingrid Shuli

    2011-08-01

    Full Text Available During the last time in the development of the financial reporting and frauds there have emerged several problems related to the quality of several indicators on the financial statements and especially the quality of the earnings indicator. According to the literature on the financial reporting it results that companies have the possibility to smooth earnings or manage earnings as a tool to avoid reporting a loss. While the economic entities are using the national and international accounting standards, the working practice of accountants/auditors shows episodes of the management of the earnings. One of the conclusions of this paper is that there is not enough information among accounting professionals regarding the practices of the earnings management. One of the recommendations is to include issues of fair and ethical reporting in the modules of the faculty of economics especially on the master level.Based on the many studies of this issue in other countries, this paper will show if this phenomenon is known in Albania and furthermore how important it is for the quality of the financial reporting in Albania. In order to achieve this objective it has been done a review of related studies. Because of the new legislation on the financial reporting being implemented in our country the recommendations of this paper may be valuable to the enforcement of the accounting standards mechanisms.

  10. Gene and genetic diagnostic method patent claims: a comparison under current European and US patent law.

    Science.gov (United States)

    Huys, Isabelle; Van Overwalle, Geertrui; Matthijs, Gert

    2011-10-01

    The paper focuses on the fundamental debate that is going on in Europe and the United States about whether genes and genetic diagnostic methods are to be regarded as inventions or subject matter eligible for patent protection, or whether they are discoveries or principles of nature and thus excluded from patentability. The study further explores some possible scenarios of American influences on European patent applications with respect to genetic diagnostic methods. Our analysis points out that patent eligibility for genes and genetic diagnostic methods, as discussed in the United States in the Association of Molecular Pathology versus US Patent and Trademark Office decision, is based on a different reasoning compared with the European Patent Convention.

  11. The Coordination of Independently-Owned Vacuum Tube Patents in the Alleged Early Radio Patent Thicket

    DEFF Research Database (Denmark)

    Howells, John; Ron D, Katznelson

    of the relevant historical record, patent claims, litigation records and other relevant law, how the ‘overlapping’ patent rights were resolved by the courts and by the immunity of suppliers to the Government from patent infringement liability. We trace the cross-licensing agreements between the different radio......It has been proposed that when multiple, independently-owned and ‘over-lapping’ patents must be licensed for legal technology development the difficulty of negotiating cross-licenses may lead entrepreneurs to hold-up or deter that development. Our literature review finds these features allegedly...... present in radio development, 1905-1920, with numerous allegations of an impasse in bargaining the necessary patent rights for legal development. This paper seeks to determine with new precision how entrepreneurs and managers actually managed patent rights in this scenario. Accordingly, this paper re...

  12. Patenting in Europe: The Jurisdiction of the CJEU over European Patent Law

    Directory of Open Access Journals (Sweden)

    Minn Mari

    2015-11-01

    Full Text Available This paper will deal with EU competence over patent law, especially in the context of the TRIPS Agreement with reference to the ruling of CJEU in the Daiichi Sankyo case (CJEU case C-414/11 Daiichi Sankyo v DEMO Anonimos. The first part will explain the process of claiming patents at the national as well as the European level in order to understand the complexity of patent law, the second part will deal with the implications of jurisdiction and developments in EU patent regulations, the third part will deal with the effects of EU competence over the TRIPS patent provisions and the forth part will deal with the interpretation of substantive patent law in the light of the Daiichi Sankyo case.

  13. Are life patents ethical? Conflict between Catholic social teaching and agricultural biotechnology's patent regime.

    Science.gov (United States)

    Warner, K D

    2001-09-01

    Patents for genetic material in the industrialized North have expanded significantly over the past twenty years, playing a crucial role in the current configuration of the agricultural biotechnology industries, and raising significant ethical issues. Patents have been claimed for genes, gene sequences, engineered crop species, and the technical processes to engineer them. Most critics have addressed the human and ecosystem health implications of genetically engineered crops, but these broad patents raise economic issues as well. The Catholic social teaching tradition offers guidelines for critiquing the economic implications of this new patent regime. The Catholic principle of the universal destination of goods implies that genes, gene sequences, and engineered crop varieties are ineligible for patent protection, although the processes to engineer these should be eligible. Religious leaders are likely to make a more substantive contribution to debates about agricultural biotechnology by addressing these life patents than by speculating that genetic engineering is "playing God."

  14. Policy Options for the Improvement of the European Patent System

    DEFF Research Database (Denmark)

    Schovsbo, Jens Hemmingsen; Cowin, Robin; Van de Eijck, Wim

    2007-01-01

    for the improvement of the European patent system are presented and discussed fully at the end of the report. Below is a simple list of the titles of the options: Insertion of the economic mission of the patent system in the European Patent Convention; Enhancing governance within the European patent system; Improving...

  15. 37 CFR 401.13 - Administration of patent rights clauses.

    Science.gov (United States)

    2010-07-01

    ... 37 Patents, Trademarks, and Copyrights 1 2010-07-01 2010-07-01 false Administration of patent rights clauses. 401.13 Section 401.13 Patents, Trademarks, and Copyrights ASSISTANT SECRETARY FOR... patent rights clauses. (a) In the event a subject invention is made under funding agreements of more...

  16. 48 CFR 1327.201 - Patent and copyright infringement liability.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Patent and copyright infringement liability. 1327.201 Section 1327.201 Federal Acquisition Regulations System DEPARTMENT OF COMMERCE GENERAL CONTRACTING REQUIREMENTS PATENTS, DATA, AND COPYRIGHTS Patents and Copyrights 1327.201 Patent...

  17. 76 FR 53885 - Patent and Trademark Resource Centers Metrics

    Science.gov (United States)

    2011-08-30

    ... United States Patent and Trademark Office Patent and Trademark Resource Centers Metrics ACTION: Proposed collection; comment request. SUMMARY: The United States Patent and Trademark Office (USPTO), as part of its... following methods: E-mail: InformationCollection@uspto.gov . Include ``Patent and Trademark Resource...

  18. 48 CFR 31.205-30 - Patent costs.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Patent costs. 31.205-30....205-30 Patent costs. (a) The following patent costs are allowable to the extent that they are incurred... patent application where title or royalty-free license is to be conveyed to the Government. (b)...

  19. 50 CFR 401.21 - Patents and inventions.

    Science.gov (United States)

    2010-10-01

    ... 50 Wildlife and Fisheries 7 2010-10-01 2010-10-01 false Patents and inventions. 401.21 Section 401... CONSERVATION, DEVELOPMENT AND ENHANCEMENT § 401.21 Patents and inventions. Determination of the patent rights... to the Act shall be consistent with the “Government Patent Policy” (President's memorandum for...

  20. 45 CFR 650.2 - National Science Foundation patent policy.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 3 2010-10-01 2010-10-01 false National Science Foundation patent policy. 650.2... FOUNDATION PATENTS § 650.2 National Science Foundation patent policy. As authorized by the National Science... adopted the following statement of NSF patent policy. (a) In accordance with the Bayh-Dole Act and...

  1. 78 FR 17102 - Setting and Adjusting Patent Fees; Correction

    Science.gov (United States)

    2013-03-20

    ... United States Patent and Trademark Office 37 CFR Parts 1 and 41 RIN 0651-AC86 Setting and Adjusting Patent Fees; Correction AGENCY: United States Patent and Trademark Office, Department of Commerce. ACTION: Interim rule. SUMMARY: The United States Patent and Trademark Office (Office) is correcting...

  2. 77 FR 14766 - Patents for Humanity Program (Formerly Humanitarian Program)

    Science.gov (United States)

    2012-03-13

    ... United States Patent and Trademark Office Patents for Humanity Program (Formerly Humanitarian Program) ACTION: Proposed collection; comment request. SUMMARY: The United States Patent and Trademark Office...- 0066 Patents for Humanity Program comment'' in the subject line of the message. Mail: Susan K....

  3. 48 CFR 970.2702-3 - Patent indemnity.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Patent indemnity. 970.2702... SUPPLEMENTARY REGULATIONS DOE MANAGEMENT AND OPERATING CONTRACTS Patents, Data, and Copyrights 970.2702-3 Patent indemnity. (a) Contracting officers must use the clause at 970.5227-6, Patent Indemnity—Subcontracts...

  4. 78 FR 19416 - Revisions to Patent Term Adjustment

    Science.gov (United States)

    2013-04-01

    ... United States Patent and Trademark Office 37 CFR Part 1 RIN 0651-AC84 Revisions to Patent Term Adjustment AGENCY: United States Patent and Trademark Office, Commerce. ACTION: Interim final rule. SUMMARY: The United States Patent and Trademark Office (Office) is revising the rules of practice to implement...

  5. 7 CFR 1250.542 - Patents, copyrights, trademarks, and information.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Patents, copyrights, trademarks, and information... AGRICULTURE EGG RESEARCH AND PROMOTION Rules and Regulations Patents, Copyrights, Trademarks, and Information § 1250.542 Patents, copyrights, trademarks, and information. Patents, copyrights, trademarks,...

  6. 77 FR 269 - Matters Related to Patent Appeals

    Science.gov (United States)

    2012-01-04

    ... United States Patent and Trademark Office Matters Related to Patent Appeals ACTION: Proposed collection; comment request. SUMMARY: The United States Patent and Trademark Office (USPTO), as part of its continuing...: Email: InformationCollection@uspto.gov . Include ``0651- 00xx Matters Related to Patent Appeals...

  7. 76 FR 34062 - Patent and Trademark Financial Transactions

    Science.gov (United States)

    2011-06-10

    ... Patent and Trademark Office Patent and Trademark Financial Transactions ACTION: Proposed collection; comment request. SUMMARY: The United States Patent and Trademark Office (USPTO), as part of its continuing... States Patent and Trademark Office, P.O. Box 1450, Alexandria, VA 22313-1450. Federal Rulemaking...

  8. 48 CFR 3027.305 - Administration of Patent Rights Clauses.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Administration of Patent... SECURITY, HOMELAND SECURITY ACQUISITION REGULATION (HSAR) SOCIOECONOMIC PROGRAMS PATENTS, DATA, AND COPYRIGHTS Patent Rights under Government Contracts 3027.305 Administration of Patent Rights Clauses....

  9. 7 CFR 1220.254 - Patents, copyrights, inventions, and publications.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Patents, copyrights, inventions, and publications... Miscellaneous § 1220.254 Patents, copyrights, inventions, and publications. (a) Any patents, copyrights..., franchising, or other uses of such patents, copyrights, inventions, or publications, inure to the benefit...

  10. 7 CFR 1230.88 - Patents, copyrights, inventions, and publications.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Patents, copyrights, inventions, and publications... Information Order Miscellaneous § 1230.88 Patents, copyrights, inventions, and publications. Any patents..., leasing, franchising, or other uses of such patents, copyrights, inventions, or publications inure to...

  11. 48 CFR 1852.227-84 - Patent rights clauses.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Patent rights clauses. 1852... 1852.227-84 Patent rights clauses. The contracting officer shall insert the following provision as prescribed in 1827.303-70(e): Patent Rights Clauses (DEC 1989) This solicitation contains the patent...

  12. 14 CFR 1214.112 - Patent, data and information matters.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Patent, data and information matters. 1214... Customers § 1214.112 Patent, data and information matters. (a) Patent and data rights. NASA will not acquire rights to inventions, patents or proprietary data which may be used in, or arise from, activities...

  13. Preliminary analysis of patent trends for magnetic fusion technology

    Energy Technology Data Exchange (ETDEWEB)

    Levine, L.O.; Ashton, W.B.; Campbell, R.S.

    1984-02-01

    This study presents a preliminary analysis of development trends in magnetic fusion technology based on data from US patents. The research is limited to identification and description of general patent activity and ownership characteristics for 373 patents. The results suggest that more detailed studies of fusion patents could provide useful R and D planning information.

  14. The European Patent System: Dealing with emerging technologies.

    NARCIS (Netherlands)

    Kica, Evisa; Groenendijk, Nico

    2011-01-01

    In light of recent controversial patent decisions in biotechnology, this article argues that the current European patent examination and opposition procedures do not suffice to balance the patent system These procedures do not provide sufficient guidance for patent examiners to deal effectively with

  15. Intellectual Property Strategies of Multinational Companies Patenting in China

    DEFF Research Database (Denmark)

    Wolfram, Pierre; Schuster, Gerd; Brem, Alexander

    2014-01-01

    systems in those countries are mostly not able to effectively protect intellectual property rights of multinational companies. Still, we observe the phenomenon of a strongly increasing rate of technology patenting in countries with weak appropriability regimes. This article studies patenting strategy...... clustering reveals the existence of five patent strategy archetypes of companies patenting in economies with weak appropriability regimes....

  16. 78 FR 21787 - Changes To Implement the Patent Law Treaty

    Science.gov (United States)

    2013-04-11

    ... and 3 Changes To Implement the Patent Law Treaty; Proposed Rule #0;#0;Federal Register / Vol. 78, No... and Trademark Office 37 CFR Parts 1 and 3 RIN 0651-AC85 Changes To Implement the Patent Law Treaty.... SUMMARY: The Patent Law Treaties Implementation Act of 2012 (PLTIA) amends the patent laws to...

  17. 业绩预告披露与盈余管理研究%Earnings Forecasts and Earnings Management Performance

    Institute of Scientific and Technical Information of China (English)

    乔君; 宋海燕

    2012-01-01

    Since the existence of earnings management is information asymmetry between investors and manage ment. Earnings forecast , to a large extent will affect the assessment of investors in listed companies and their invest ment decisions. This paper disclosures notice from the performance characteristics. The study notices the relation ship between earnings forecast and earnings management, Including notice of the nature of the performance, notice of accuracy ,notice errors of the relationship with earnings management. The results shows that: notice issued per formance of the company, higher levels of earnings management. Notice and the notice of the accuracy of earnings management during the current and forecast levels are related to the level of forecast errors and negative eamings management. When the message type a different time, predict whether or not mandatory and the "change" of the different levels of earnings management. Conclusion supports the results of listed company financial reports meet the notice of the earnings forecast.%盈余管理存在的根本原因在于投资者与管理层之间的信息不对称。业绩预告作为上市公司未来经营成果、财务状况与现金流量的预测,在很大程度上会影响投资者对上市公司的评估及其投资决策。从业绩预告披露的特征方面出发,研究业绩预告披露与盈余管理之间的关系,包括业绩预告的性质、预告精确度、预告误差分别与盈余管理程度的关系,结果发现:发布业绩预告的公司,盈余管理水平更高。预告精确度以及预告期间与预测当期盈余管理水平正相关,预测误差与盈余管理水平负相关。当消息类型不同的时候,预测的强制性与否以及"变脸"对盈余管理水平的影响不同。结论支持了上市公司财务报告迎合业绩预告披露的说法。

  18. Earnings, Uncertainty, and the Self-Employment Choice

    DEFF Research Database (Denmark)

    Le Maire, Daniel; Schjerning, Bertel

    2007-01-01

    This paper investigates the relationship between self-employment choice, expected earnings, and uncertainty. Several interesting results emerge from our analysis on Danish longitudinal register data: Firstly, self-employed (taxable) personal income bunch at kink points in the tax system since self......-employed can retain earnings and thereby transfer income across tax-years. Secondly, expected income level and income variance are important determinants in choice of occupation. Thirdly, men put more emphasis on expected earnings level, while women appears more risk averse, which contribute to explain why...... fewer women are self-employed. Finally, our results suggest that non-western immigrants are marginalized into self-employment. Occupational choice, self-employment, wage-di¤erentials, income uncertainty, risk aversion, overcon…dence, self-selection, gender di¤erences.  ...

  19. Danwei Profitability and Earnings Inequality in Urban China*

    Science.gov (United States)

    Xie, Yu; Wu, Xiaogang

    2009-01-01

    Prior research has debated the relative importance of such factors as human capital, political capital and region in determining workers’ earnings in reform-era urban China. This article argues that a main agent of social stratification in contemporary China continues to be the danwei, the work unit. Using data from a 1999 survey we conducted in three large Chinese cities, Wuhan, Shanghai and Xi’an, we assess the extent to which workers’ earnings (including regular wages, bonuses and subsidies) depend on the profitability of their danwei. Results show that the financial situation of the danwei is one of the most important determinants of earnings in today’s urban China. Furthermore, the importance of danwei profitability does not vary by city or by employment sector. PMID:20445771

  20. How do Firms Use the Information in Patent Disclosures?

    DEFF Research Database (Denmark)

    Howells, John; Scholderer, Joachim

    that the patent specification should disclose sufficient information to identify the invention with respect to the prior art and therefore make the patent defensible against rival patents in court - they need not enable the making of the invention. Our research design gathers data on how firms use the information...... disclosed in patent specifications and relates this to the predictions of the different types of current theories of patent function. We intend to test and refine theory in one current patent controversy, that concerning patent information usage. [ii] [i] See Cohen, W., A. Goto, et al. (2002). "R...

  1. A Database of EPO-Patenting Firms in Denmark

    DEFF Research Database (Denmark)

    Nielsen, Anders Østergaard

    1998-01-01

    The first section gives a brief introduction of the basic stages to be observed by the patent applicant from idea to the patent is granted. Section two presents three examples of how patents are registered in the online patent database INPADOC. Section three accounts for the initial analysis...... of the existing patent stock issued to firms with domicile in Denmark. Sections four and five report the basic characteristics of the EPO-patent sample and the procedures for linking the patent statistics to accounting data at the firm level, and finally they present the basic properties of the resulting database...

  2. Patent Ethics: The Misalignment of Views Between the Patent System and the Wider Society.

    Science.gov (United States)

    Forsberg, Ellen-Marie; Hanssen, Anders Braarud; Nielsen, Hanne Marie; Olesen, Ingrid

    2017-08-15

    Concerns have been voiced about the ethical implications of patenting practices in the field of biotechnology. Some of these have also been incorporated into regulation, such as the European Commission Directive 98/44 on the legal protection of biotechnological inventions. However, the incorporation of ethically based restrictions into patent legislation has not had the effect of satisfying all concerns. In this article, we will systematically compare the richness of ethical concerns surrounding biotech patenting, with the limited scope of ethical concerns actually addressed in the patent system. As sources of our analyses we will use literature and document studies and a survey with important stakeholders and experts related to Norwegian patenting in the aquacultural biotechnology sector. We will structure the analyses with an ethical matrix, developed for this purpose. Showing the misalignment of the discussions within and outside the patent system, we suggest that an important reason for the ethical controversy still surrounding patenting is that ethical questions keep being framed in a narrow way within the system. Until a richer set of ethical considerations is addressed head-on within the patent system, the patent system will continue to evoke academic and interest group criticism, potentially contributing to a legitimacy crisis of the whole system.

  3. Fair drug prices and the patent system.

    Science.gov (United States)

    Resnik, David B

    2004-06-01

    This paper uses John Rawls' theory of justice to defend the patent system against charges that it has an unfair effect on access to medications,from the perspective of national and international justice. The paper argues that the patent system is fair in a national context because it respects intellectual property rights and it benefits the least advantaged members of society by providing incentives for inventors, investors, and entrepreneurs. The paper also argues that the patent system is fair in an international context, provided that developed nations take steps to help disease-stricken countries secure internal justice. Fairness in a national or international context also requires that the patent system should include emergency exceptions to deal with short-term inequities.

  4. Commercialization, patenting and genomics: researcher perspectives.

    Science.gov (United States)

    Murdoch, Cj; Caulfield, Timothy

    2009-02-19

    The impact of commercialization and patenting pressure on genomics research is still a topic of considerable debate in academic, policy and popular literature. We interviewed genomic researchers to see if their perspectives offered fresh insights. Regional Genome Canada centers provided us with relevant researcher contact information, and in-depth structured interviews were conducted. Researcher perspectives were sharply divided, with both support and concern for commercialization regimes surfacing in interviews. Data withholding and publication delays were commonly reported, but the aggressive enforcement of patents was not. There are parallels to the Stem Cell community in Canada in these respects. Genomic researchers, as individuals directly implicated in the field of controversy, have developed varied and often novel insights which should be incorporated into the ongoing debates surrounding commercialization and patenting. Many researchers continue to raise concerns, particularly in relation to data withholding, thus emphasizing the need for a continued exploration of the complex issues associated with commercialization and patenting.

  5. ACTA Technology Presents EPA with Patent Copy

    Science.gov (United States)

    US EPA SBIR awardee, ACTA Technology, presented James H. Johnson, Director of the US EPA National Center for Environmental Research, and April Richards, Program Manager of the US EPA's SBIR Program, with a copy of their Red Ribbon patent.

  6. Patent law in dentistry: An overview

    Directory of Open Access Journals (Sweden)

    Mohammed Nadeem A Bijle

    2011-01-01

    Full Text Available Dentistry in recent years has developed interest in the field of intellectual property rights (IPR and Patents due to extensive research in the fraternity and existing competition. There have been various patent applications and grants in the field of dentistry abroad due to better understanding of IPR but India still has very few patent grants and applications on the subject matter. This review article in particular deals with the understanding of IPR and Patents as a whole, especially for dental professionals involved in research and development. Hence, this would also act as an asset for dental researchers to explore and expand their scope of activities, with special privileges empowered for their work.

  7. Mining chemical information from open patents

    Directory of Open Access Journals (Sweden)

    Jessop David M

    2011-10-01

    Full Text Available Abstract Linked Open Data presents an opportunity to vastly improve the quality of science in all fields by increasing the availability and usability of the data upon which it is based. In the chemical field, there is a huge amount of information available in the published literature, the vast majority of which is not available in machine-understandable formats. PatentEye, a prototype system for the extraction and semantification of chemical reactions from the patent literature has been implemented and is discussed. A total of 4444 reactions were extracted from 667 patent documents that comprised 10 weeks' worth of publications from the European Patent Office (EPO, with a precision of 78% and recall of 64% with regards to determining the identity and amount of reactants employed and an accuracy of 92% with regards to product identification. NMR spectra reported as product characterisation data are additionally captured.

  8. Internet patent databases: a comparative study.

    Directory of Open Access Journals (Sweden)

    Borja González-Albo Manglano

    2008-02-01

    Full Text Available The patent is an essential document in the evaluation of technological investigation that has been used as approximation of innovation. The patent databases on the Internet are one principal source of information for this kind of analysis. However they are many databases and they are very different; reason why the election of one of them in the accomplishment of bibliometric analysis is a crucial aspect. In this sense, this survey studies some of main free –Esp@cenet, PatentScope, national databases and commercial –Derwent Innovatios Index, Chemical Abstracts Plus, Thomson Delphion Intellectual Property Network– patent databases. The results show that commercial systems provide value-added –data revision, analysis tools, etc.–; althought the free ones are going to become trustworthy resources thanks to the improvements and options that are introduced in them.

  9. International patent families: from application strategies to statistical indicators.

    Science.gov (United States)

    Dechezleprêtre, Antoine; Ménière, Yann; Mohnen, Myra

    2017-01-01

    This paper provides an in-depth analysis of the characteristics of international patent families, including their domestic component. We exploit a relatively under-studied feature of patent families, namely the number of patents covering the same invention within a given jurisdiction. Using this information, we highlight common patterns in the structure of international patent families, which reflect both the patenting strategies of innovators and the peculiarities of the different patent systems. While the literature has extensively used family size, i.e. the number of countries in which a given invention is protected, as a measure of patent value, our results suggest that the number of patent filings in the priority country within a patent family as well as the timespan between the first and last filings within a family are other insightful indicators of the value of patented innovations.

  10. The patent activity of the Czech R

    Directory of Open Access Journals (Sweden)

    Kučera Zdeněk

    2016-12-01

    Full Text Available An effective knowledge transfer between research institutions and industry is a significant bottleneck in the national innovation system. CR adopted in recent years a series of systemic measures aimed to stimulate the orientation of the R&D organizations towards the generation of knowledge directly applicable in the innovation process and more generally to improve the collaboration of the R&D establishment with the industry. In the majority of programs supporting the applied research patents and industrial designs and utility models are among the anticipated results. The Methodology of the evaluation of R&D organizations implemented in the second half of the last decade brought financial bonuses for the creation of the results in the category of industrial property. Despite of this stimulus CR lags behind the technologically advanced EU countries in the patent activities. The topic of this article is a comparison of the protection of the industrial property rights in the Czech higher education institutions and governmental R&D institutions with selected EU countries. We make use of a couple of quantitative indicators to assess the quality and the technological and the commercial potential of the produced industrial property. Despite a dynamic growth of the patent applications in the CR the number of patent applications relative to the country size is far below the EU-15 average. The Czech research organizations contribute to a higher extent to the number of patent applications then do the analogous institutions in EU-15 countries where the majority of patent applications come from the industrial sphere. The Czech research organizations mainly limit the patent rights to the Czech Republic whereas in the EU-15 countries the opposite is preponderant and only a small fraction of patent applications remains limited to the national environment. Thus the majority of the Czech patents created by research organizations cannot be commercialized on the

  11. Patents | NCI Technology Transfer Center | TTC

    Science.gov (United States)

    Timely reporting of discoveries is critical, because patent protection may be lost if an invention is publicly disclosed prior to filing a patent application. A public disclosure may include Talks, presentations, posters; Publications, including titles and abstracts posted on websites; Internet postings; Graduate student theses, job interviews; andDiscussions with non-NIH personnel without a Confidential Disclosure Agreement (CDA) in place. | [google6f4cd5334ac394ab.html

  12. Paying for On-Patent Pharmaceuticals

    OpenAIRE

    Fuller, Richard L.; Goldfield, Norbert

    2016-01-01

    In this article we propose a new approach to pricing for patent-protected (on-patent) pharmaceuticals. We describe and define limit pricing as a method for drug companies to maximize revenue for their investment by offering budget-neutral pricing to encourage early adoption by payers. Under this approach, payers are incentivized to adopt innovative but expensive drugs more quickly if drug companies provide detailed analyses of the net impact of the new pharmaceutical upon total health budgets...

  13. 75 FR 34749 - Determination of Regulatory Review Period for Purposes of Patent Extension; BYSTOLIC; U.S. Patent...

    Science.gov (United States)

    2010-06-18

    ... Patent Extension; BYSTOLIC; U.S. Patent Nos. 5,759,580 and 6,545,040 AGENCY: Food and Drug Administration... has made the determination because of the submission of applications to the Director of Patents and Trademarks, Department of Commerce, for the extension of a patent which claims that human drug...

  14. Earnings among young and mature Danish university graduates

    DEFF Research Database (Denmark)

    Klausen, Trond Beldo

    2016-01-01

    for a longer period of time and to control for more labour market-relevant variables than any previous study of graduation age and earnings. The results show that graduation age has either a slightly positive or an insignificant impact on starting wages within the public sector or a negative impact on starting...... wages among private sector employees. This applies to both genders, but the differences are stronger among male employees. The analyses of long-term wages reveal a more homogeneous pattern. Mature graduates earn less in all the years investigated. The wage differences are greatest among male graduates...... employed in private enterprises, and the gap increases throughout their careers....

  15. Banking system reform, earnings quality and credit allocation

    Directory of Open Access Journals (Sweden)

    Xiuli Zhu

    2012-09-01

    Full Text Available This paper investigates credit allocation before and after the 2003 banking system reform in China. We find that relationships between earnings quality and new short-term loans, long-term loans and total loans in listed companies changed significantly after the banking system reform, especially in state-owned listed companies. Further investigation shows that due to the influence of rent-seeking, banks have eased the earnings requirements of non-state-owned listed companies. These findings enhance our understanding of the economic consequences of the banking system reform and of credit discrimination under the new regime.

  16. Banking system reform, earnings quality and credit allocation

    Institute of Scientific and Technical Information of China (English)

    Xiuli Zhu; Lianjun Li; Yunkui Xue

    2012-01-01

    This paper investigates credit allocation before and after the 2003 banking system reform in China. We find that relationships between earnings quality and new short-term loans, long-term loans and total loans in listed companies changed significantly after the banking system reform, especially in stateowned listed companies. Further investigation shows that due to the influence of rent-seeking, banks have eased the earnings requirements of non-stateowned listed companies. These findings enhance our understanding of the economic consequences of the banking system reform and of credit discrimination under the new regime.

  17. Within- and cross-firm mobility and earnings growth

    DEFF Research Database (Denmark)

    Frederiksen, Anders; Halliday, Timothy; Koch, Alexander

    , we show that cross-firm moves at the non-executive level provide sizeable short-run gains (similar to the effect of a promotion), consistent with the existing literature. These gains, however, appear modest when compared with the persistent impact on earnings growth of promotions (either within......While it is well established that both promotions within firms and mobility across firms lead to significant earnings progression, little is known about the interaction between these types of mobility. Exploiting a large Danish panel data set and controlling for unobserved individual heterogeneity...

  18. Dimensions of Well-Being: Earnings, Happiness and Domestic Violence

    OpenAIRE

    CARMO DOS SANTOS, C. A.

    2013-01-01

    This thesis looks at three important aspects of the well-being of individuals. The first chapter looks at earnings and tries to estimate earnings over the life course accounting for selection. It does so by being silent a priori about the relative productivity of those who stay out of work and instead lets the data speak. Data suggest that nonworkers are not always worse than workers, and it also suggests cohort effects are also important when lifecycle profiles do not follow the same people ...

  19. Severallssues in the Practice of Design Patent Examination

    Institute of Scientific and Technical Information of China (English)

    Zhong Hua

    2005-01-01

    @@ Subject Matter Protected by the Design Patent Right For any legal relation to be viable there must be three elements; the subject,subject matter and content. What the subject matter protected by the design patent right is one of the basic issues of the design patent system in China. However,in the design patent examination, we have found that many parties and even senior patent attorneys have many misconceptions about the issue.

  20. Empirical studies on the private value of Finnish patents

    OpenAIRE

    Grönqvist, Charlotta

    2009-01-01

    It is a commonly accepted fact that innovation is important for economic growth and that a well-designed patent system increases research and development investments. Patents are unfortunately a second best solution. While the benefits of the patent system are increased incentives to innovation, diffusion of new knowledge, and easier commercialization of patented innovations; the drawback of the patent system is the monopolies it creates. Therefore, the fundamental question that has intereste...

  1. Patents and licensing in pharmaceutical industry

    Directory of Open Access Journals (Sweden)

    Katerina Ancevska Netkovska

    2005-05-01

    Full Text Available Intellectual property rights (IPR have been defined as ideas, inventions, and creative expressions based on which there is a public willingness to bestow the status of property. IPR provide certain exclusive rights to the inventors or creators of that property, in order to enable them to reap commercial benefits from their creative efforts or reputation. There are several types of intellectual property protection like patent, copyright, trademark, etc. Patent is recognition for an invention, which satisfies the criteria of global novelty, non-obviousness, and industrial application. IPR is prerequisite for better identification, planning, commercialization, rendering, and thereby protection of invention or creativity. Each industry should evolve its own IPR policies, management style, strategies, and so on depending on its area of specialty. Pharmaceutical industry currently has an evolving IPR strategy requiring a better focus and approach in the coming era. The protection of inventions with patents in the pharmaceutical industry have a specific role in the development of society and represent one of the drivers of economic development. The license agreements are considered as one of the most common types of transfer of industrial property rights. The right holders often transfer their rights to patents by concluding licensing agreement. While the patent license may give the license a right to use the technology many license agreements have provisions for the transfer of know-how in addition to the patent.

  2. Earnings management: estudo de caso do Banco Nacional Earnings management: Central Bank's case study

    Directory of Open Access Journals (Sweden)

    César Medeiros Cupertino

    2006-08-01

    Full Text Available Este artigo promove um estudo de caso de uma das maiores instituições financeiras brasileiras da década de 90: o Banco Nacional S.A. (BNSA. O BNSA teve sua intervenção decretada pelo Banco Central do Brasil em 1995, após ser identificada a existência de ativos insolventes, originados por gerenciamento fraudulento dos lucros da entidade. O estudo visa investigar a gestão fraudulenta de lucros do Banco Nacional S.A., tanto nos seus aspectos motivadores, quanto em relação aos seus efeitos na composição patrimonial da entidade. A abordagem metodológica contempla: (i pesquisa explicativa, quanto aos objetivos do estudo; (ii estudo de caso, quanto aos procedimentos aplicados e (iii pesquisa qualitativa, quanto à abordagem do problema. Constatou-se que pode haver interesses inconciliáveis entre o agente e o principal, conforme disciplinado pela teoria da agência. O artigo, ainda, ressalta a importância do conhecimento dos dados financeiros na identificação dos fatos de interesse, dos ajustes pertinentes e da correta evidenciação da situação patrimonial da entidade.This paper features a case study of one of the main Brazilian banks of the 90's: Banco Nacional S/A (BNSA. The bank had its intervention decreed by Central Bank of Brazil in 1995, after the existence of insolvent assets, originated by fraudulent earnings management, were identified. The study aims to investigate the fraudulent earnings management of BNSA, both in motivational aspects and in relation of the effects in its balance sheet structure. The methodological approach of the study encompasses: (i an explanatory research, regarding the intended aim of the study; (ii case study, regarding the applied procedures; and (iii a qualitative research, regarding the approach to the problem. It was concluded that irreconcilable conflicts of interest might occur between the agent and the principal, according to the Agency Theory. The paper also emphasizes the importance of

  3. A Patent Analysis on Realistic Media for R&D Projects

    Science.gov (United States)

    Hwang, Sung-Hyun; Yeon, Seung-Jun

    In this paper, we use patent statistics as the recent status of R&D in international patents. The number of patents was used to compare different countries' share in the overall number of technology patents. Using the degree of patent citations, the influence and technological prowess of patents were examined. Also, implications were drawn from an analysis of patent contents for realistic media.

  4. Impact of external job mobility and occupational job mobility on earnings

    Directory of Open Access Journals (Sweden)

    Chan Wai Wong

    2016-11-01

    Originality/value: The findings has also revealed important variables to be included in explaining high skill labor earnings in the context of Malaysian engineers, it serves as an important reference for future in modeling earnings.

  5. Reconsidering the Use of Nonlinearites in Intergenerational Earnings Mobility as a Test for Credit Constraints

    Science.gov (United States)

    Grawe, Nathan D.

    2004-01-01

    The intergenerational earnings regression in Canada suggest that credit limits educational choice. Nonlinearities in earnings regressions cannot be used as evidence of binding credit constraints, and concave regressions do not follow from credit constraints.

  6. How do public health safeguards in Indian patent law affect pharmaceutical patenting in practice?

    Science.gov (United States)

    Sampat, Bhaven N; Amin, Tahir

    2013-08-01

    The 1995 Trade Related Intellectual Property Rights (TRIPS) agreement required developing countries to grant product patents in pharmaceuticals. Developing countries have since explored various measures to ameliorate potential negative effects of the new laws on public health. A prominent example is India, whose post-TRIPS patent laws include a provision, section 3(d), that restricts patents on incremental pharmaceutical innovations. Its critics and supporters alike suggest that this provision makes Indian patent law very different from that in other jurisdictions. Yet there are concerns that given resource constraints facing the Indian patent office, this novel feature of Indian patent laws on the books may not have an effect on Indian patent prosecution in practice. We test this by examining the prosecution outcomes of 2,803 applications filed in both India and Europe, coded by whether they include claims that trigger 3(d) considerations. We find that having the 3(d) provision on the books does not translate into very different patent outcomes in practice in India, relative to Europe, a jurisdiction without this provision.

  7. Can patents prohibit research? On the social epistemology of patenting and licensing in science.

    Science.gov (United States)

    Biddle, Justin B

    2014-03-01

    A topic of growing importance within philosophy of science is the epistemic implications of the organization of research. This paper identifies a promising approach to social epistemology--nonideal systems design--and uses it to examine one important aspect of the organization of research, namely the system of patenting and licensing and its role in structuring the production and dissemination of knowledge. The primary justification of patenting in science and technology is consequentialist in nature. Patenting should incentivize research and thereby promote the development of knowledge, which in turn facilitates social progress. Some have disputed this argument, maintaining that patenting actually inhibits knowledge production. In this paper, I make a stronger argument; in some areas of research in the US--in particular, research on GM seeds--patents and patent licenses can be, and are in fact being, used to prohibit some research. I discuss three potential solutions to this problem: voluntary agreements, eliminating patents, and a research exemption. I argue against eliminating patents, and I show that while voluntary agreements and a research exemption could be helpful, they do not sufficiently address the problems of access that are discussed here. More extensive changes in the organization of research are necessary.

  8. A Moral Economy of Patents: Case of Finnish Research Universities' Patent Policies

    Science.gov (United States)

    Kauppinen, Ilkka

    2014-01-01

    The primary objective of this paper is to demonstrate the usefulness of the concept of moral economy for higher education studies through a study of Finnish research universities' patent policies. Patent policies not only stimulate the commercialization of research, they also set norms for behavior and aim to clarify how to distribute rights and…

  9. Post-Service Earnings of Veterans: Evidence from the Reserves

    Science.gov (United States)

    1991-10-01

    Security Administration Records," American Economic Review (June): 80: 313-336. (1989). "Why Do World War II Veterans Earn More Than Nonveterans...Relations Research Association, pp. 422-431. DeTray, Dennis (1982). "Veteran Status as a Screening Device," American Economic Review (March) 72: 133-142

  10. Mental Illness and Labour Market Outcomes: Employment and Earnings

    DEFF Research Database (Denmark)

    Westergård-Nielsen, Niels Chr.; Agerbo, Esben; Eriksson, Tor Viking

    1999-01-01

    This paper investigates the effect of severe mental illness on the capacity to hold a job and to earn an income. We find that the employment rate is reduced with about 1/3 during the development of the disease. Hospital admission seems to stabilize employment for all diagnoses. The employment rate...

  11. CEO origin and accrual-based earnings management

    NARCIS (Netherlands)

    Y.F. Kuang; B. Qin; J. Wielhouwer

    2014-01-01

    This study examines the influence of CEO origin on accrual-based earnings management and how these effects evolve over the CEO's tenure in office. Compared with CEOs promoted from within the company, CEOs recruited from outside have a stronger incentive to demonstrate their abilities in the initial

  12. Explaining Gender Differences in Earnings in the Microenterprise Sector.

    Science.gov (United States)

    Sanchez, Susana M.; Pagan, Jose A.

    Chapter 5 in "The Economics of Gender in Mexico," presents a study analyzed male-female differences in earnings in rural and urban microenterprises in Mexico. Data were gathered from surveys of 1,944 households in 54 rural communities and 11,461 microenterprise owners in 34 urban areas. Findings indicate that female-headed…

  13. The Motherhood Earnings Dip: Evidence from Administrative Records

    Science.gov (United States)

    Fernandez-Kranz, Daniel; Lacuesta, Aitor; Rodriguez-Planas, Nuria

    2013-01-01

    Using Spanish Social Security records, we document the channels through which mothers fall onto a lower earnings track, such as shifting into part- time work, accumulating lower experience, or transitioning to lower-paying jobs, and are able to explain 71 percent of the unconditional individual fixed- effects motherhood wage gap. The earnings…

  14. Job Mobility and Earnings over the Life Cycle.

    Science.gov (United States)

    Borjas, George J.

    1981-01-01

    The prospect of a job change for any reason creates a disincentive for a worker to invest in training that is specific to the current job, and therefore those who change jobs frequently may earn less over their life cycle than those who, other things equal, seldom change jobs. (Author/CT)

  15. Reconciling Estimates of Earnings Processes in Growth Rates and Levels

    DEFF Research Database (Denmark)

    Daly, Moira; Hryshko, Dmytro; Manovskii, Iourii

    The stochastic process for earnings is the key element of incomplete markets models in modern quantitative macroeconomics. It determines both the equilibrium distributions of endogenous outcomes and the design of optimal policies. Yet, there is no consensus in the literature on the relative...

  16. Rural Earnings Holding Steady in the Early 1990s.

    Science.gov (United States)

    Swaim, Paul

    1995-01-01

    Current Population Survey data indicate an overall decline in the rural-urban pay gap during the early 1990s (due to declining urban wages, not rising rural wages). In 1993, the earnings of 30 percent of rural full-time workers were below the poverty level. Compares low-income workers by gender, age group, education, and race/ethnicity. (LP)

  17. A Price Earnings Index for the Danish Stock Market

    DEFF Research Database (Denmark)

    Risager, Ole

    2004-01-01

    Price-earnings ratios are part of the toolkit that is used for assessing the valuation ofindividual firms on the stock market as well as the entire market itself. This paperpresents consistent P/E series for the liquid Danish shares adjusted for share buybacks.The results show that over the period...

  18. Explaining Gender Differences in Earnings in the Microenterprise Sector.

    Science.gov (United States)

    Sanchez, Susana M.; Pagan, Jose A.

    Chapter 5 in "The Economics of Gender in Mexico," presents a study analyzed male-female differences in earnings in rural and urban microenterprises in Mexico. Data were gathered from surveys of 1,944 households in 54 rural communities and 11,461 microenterprise owners in 34 urban areas. Findings indicate that female-headed microenterprises in…

  19. 26 CFR 1.1502-33 - Earnings and profits.

    Science.gov (United States)

    2010-04-01

    ... stock is not wholly owned by members of the consolidated group immediately after the former common... section apply rather than those of § 1.1502-32(b)(3)(iv)(D). (2) Affiliated earnings and profits. The... stock, the stock is owned for the entire year, S owns no stock of lower-tier members, the tax year...

  20. Psychology Baccalaureates at Work: Major Area Subspecializations, Earnings, and Occupations

    Science.gov (United States)

    Rajecki, D. W.

    2012-01-01

    A Census Bureau national survey identified baccalaureates aged up to 64 years having major area subspecializations labeled "psychology," "industrial/organizational (I/O) psychology," and "counseling psychology." Median 2009 earnings of all such types of baccalaureate psychology alumni were well below the distribution mean of the 153 fields in the…

  1. Rural Earnings Holding Steady in the Early 1990s.

    Science.gov (United States)

    Swaim, Paul

    1995-01-01

    Current Population Survey data indicate an overall decline in the rural-urban pay gap during the early 1990s (due to declining urban wages, not rising rural wages). In 1993, the earnings of 30 percent of rural full-time workers were below the poverty level. Compares low-income workers by gender, age group, education, and race/ethnicity. (LP)

  2. Educators' Degrees Earned on Internet Raise Fraud Issues

    Science.gov (United States)

    Trotter, Andrew

    2004-01-01

    This article discusses how the degrees earned by a dozen educators on the Internet have raised fraud issues. Small firms known as "credential evaluators" help states and school districts detect educators who present phony or flimsy academic credentials from overseas institutions--a safeguard that is becoming more important with the growth of…

  3. Language Fluency and Earnings : Estimation with Misclassified Language Indicators

    NARCIS (Netherlands)

    Dustmann, C.; van Soest, A.H.O.

    1998-01-01

    We use panel data from the German Socio Economic Panel to estimate the determinants of language fluency of immigrants, and its impact on earnings. Self reported measures of language proficiency contain substantial reporting errors. We specify a panel data model which takes explicitly account of misc

  4. Earnings and income inequality in the EU during the crisis

    NARCIS (Netherlands)

    de Beer, P.

    2012-01-01

    The author examines the impact of the economic crisis on employment, earnings, inequality and poverty in the EU, focusing on Denmark, Germany, Slovakia, Spain and the United Kingdom during the period 2008-10. After reviewing the literature, he analyses recent trends, finding that during this stage o

  5. Earnings Management through Goodwill Impairment: CEO and CFO tenure impact

    NARCIS (Netherlands)

    O.V. Visnevskaá (Olga)

    2010-01-01

    textabstractExecutive summary This paper examines the relationship between the extent of goodwill impairment and the properties of CEOs and CFOs of a selection of FTSE Eurotop 100 Index companies. Prior research indicated that it is likely that CEOs tend to take earnings baths early in their tenure,

  6. Do Managers Manipulate Earnings Prior to Management Buyouts?

    NARCIS (Netherlands)

    Mao, Y.; Renneboog, L.D.R.

    2013-01-01

    Abstract: To address the question as to whether managers manipulate accounting numbers downwards prior to management buyouts (MBOs), we implement an industry-adjusted buyout-specific approach and receive an affirmative answer. In UK buyout companies, negative earnings manipulation (understating the

  7. ATRF Earns Three Green Globes, Exceeds NIH Building Standards | Poster

    Science.gov (United States)

    By Ashley DeVine, Staff Writer From project management and energy and water efficiency to emissions and the indoor environment, the Advanced Technology Research Facility (ATRF) was built with sustainability in mind, exceeding the National Institutes of Health’s (NIH’s) building standards and earning three Green Globes from the Green Building Initiative (GBI).

  8. International Financial Reporting Standards and Earnings Management in Latin America

    Directory of Open Access Journals (Sweden)

    Alex Augusto Timm Rathke

    2016-05-01

    Full Text Available This study analyzes the level of earnings management in Latin America after the adoption of the International Financial Reporting Standards (IFRS and analyzes the role of cross-listing in the United States. The literature on earnings management in less developed countries is still under construction, and few studies focus on this issue, especially with respect to Latin America, despite its relevant role in the global economy. This paper fills this gap in the literature as it analyzes the level of IFRS earnings management regarding the first and main Latin American countries applying IFRS (Brazil and Chile, when compared to the main Anglo-Saxon countries with IFRS tradition (United Kingdom and Australia, and with the main Continental European economies (France and Germany. The results show that Latin American firms present a higher level of earnings management than Continental European and Anglo-Saxon firms, and this opportunistic behavior remains significant when only global players with cross-listing in the United States are analyzed. Thus, even with a unique set of high quality accounting standards (IFRS and strong reporting incentives, countries’ specific characteristics still play an important role in the way IFRS is implemented in each country.

  9. Earnings Management through Goodwill Impairment: CEO and CFO tenure impact

    NARCIS (Netherlands)

    O.V. Visnevskaá (Olga)

    2010-01-01

    textabstractExecutive summary This paper examines the relationship between the extent of goodwill impairment and the properties of CEOs and CFOs of a selection of FTSE Eurotop 100 Index companies. Prior research indicated that it is likely that CEOs tend to take earnings baths early in their tenure,

  10. Gender gap in earnings at the industry level

    NARCIS (Netherlands)

    Allen, J; Sanders, K

    In this article the authors seek an answer to the question: does the percentage of women working in an industry have an effect on earnings distinct from the effect of sex at the individual level? On the basis of the 'comparable worth' approach, the authors hypothesized that, controlling for

  11. Do Managers Manipulate Earnings Prior to Management Buyouts?

    NARCIS (Netherlands)

    Mao, Y.; Renneboog, L.D.R.

    2013-01-01

    Abstract: To address the question as to whether managers manipulate accounting numbers downwards prior to management buyouts (MBOs), we implement an industry-adjusted buyout-specific approach and receive an affirmative answer. In UK buyout companies, negative earnings manipulation (understating the

  12. An Investigation into Managers' Language Use in Earnings Press Releases

    Science.gov (United States)

    Riley, Tracey Jean

    2011-01-01

    For years, researchers have examined financial data in corporate earnings announcements and their influence on market participants. More recently, a body of research has been developing recognizing the impact of narrative disclosures and managers' deliberate language choices. However, no prior studies have investigated those language choices of…

  13. 12 CFR 615.5215 - Distribution of earnings.

    Science.gov (United States)

    2010-01-01

    ... POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Capital Adequacy § 615.5215 Distribution of earnings. The boards of directors of System institutions may not reduce the permanent capital of the institution... capital of the institution would fail to meet the minimum permanent capital adequacy standard...

  14. Explaining Gender Differences in Earnings in the Microenterprise Sector.

    Science.gov (United States)

    Sanchez, Susana M.; Pagan, Jose A.

    Chapter 5 in "The Economics of Gender in Mexico," presents a study analyzed male-female differences in earnings in rural and urban microenterprises in Mexico. Data were gathered from surveys of 1,944 households in 54 rural communities and 11,461 microenterprise owners in 34 urban areas. Findings indicate that female-headed…

  15. Audit firm rotation, audit firm tenure and earnings conservatism

    NARCIS (Netherlands)

    Kramer, S.T.; Georgakopoulos, G.; Sotiropoulos, I.; Vasileiou, K.Z.

    2011-01-01

    This study aims to contribute to the debate around the possibility of mandating audit firm rotation. Specifically, it examines conservatism as an attribute of earnings quality, which has not attracted particular attention in the auditor rotation research. Applying regression analyses on a sample,

  16. Psychology Baccalaureates at Work: Major Area Subspecializations, Earnings, and Occupations

    Science.gov (United States)

    Rajecki, D. W.

    2012-01-01

    A Census Bureau national survey identified baccalaureates aged up to 64 years having major area subspecializations labeled "psychology," "industrial/organizational (I/O) psychology," and "counseling psychology." Median 2009 earnings of all such types of baccalaureate psychology alumni were well below the distribution mean of the 153 fields in the…

  17. Estimating the effect of personality on male-female earnings

    NARCIS (Netherlands)

    Mueller, G.; Plug, E.J.S.

    2006-01-01

    The authors adopt the Five-Factor Model of personality structure to explore how personality affected the earnings of a large group of men and women who graduated from Wisconsin high schools in 1957 and were re-interviewed in 1992. All five basic traits--extroversion, agreeableness, conscientiousness

  18. Estimating the Effect of Personality on Male-Female Earnings

    NARCIS (Netherlands)

    G. Mueller; E.J.S. Plug (Erik)

    2004-01-01

    textabstractThis paper uses the Five-Factor Model of personality structure as an organizing framework to explore the effects of personality on earnings. Using data from a longitudinal survey of American high school graduates, we find that extroversion, agreeableness, conscientiousness, neuroticism a

  19. The College Payoff: Education, Occupations, Lifetime Earnings. Executive Summary

    Science.gov (United States)

    Carnevale, Anthony P.; Rose, Stephen J.; Cheah, Ban

    2011-01-01

    Education and earnings interact in complex and often unexpected ways--but there are rules to the game. "The College Payoff," a new paper from the Georgetown University Center on Education and the Workforce, uses in-depth data analysis to identify, illuminate and elucidate those rules. This executive summary provides a glimpse of the education and…

  20. PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNING RESPONSE COEFFICIENT

    Directory of Open Access Journals (Sweden)

    MI Mitha Dwi Restuti

    2012-03-01

    Full Text Available Tujuan penelitian ini adalah untuk mengetahui pengaruh negatif pengungkapan Corporate Sosial Responsibility (CSR disclosure terhadap Earning Response Coefficient (ERC. Alat analisis yang digunakan dalam penelitian ini menggunakan metode analisis regresi berganda.Sampel yang digunakan adalah sebanyak 150 perusahaan yang terdaftar pada Bursa Efek Indonesia pada tahun 2010. Berdasarkan hasil penelitian ditemukan bahwa pengungkapan Corporate Social Responsibility tidak berpengaruh terhadap Earning Response Coefficient (ERC. Hal ini dapat dikatakan bahwa investor belum memperhatikan informasi-informasi sosial yang diungkapkan dalam laporan tahunan perusahaan sebagai informasi yang dapat mempengaruhi investor dalam melakukan keputusan investasi. Investor masih mengganggap informasi laba lebih bermanfaat dalam menilai perusahaan dan dianggap lebih mampu memberikan informasi untuk mendapatkan return saham yang diharapkan oleh investor dibandingkan dengan informasi sosial yang diungkapkan oleh perusahaan.The purpose of this study is to determine the negative effect of Corporate Social Responsibility disclosure (CSR disclosure of Earnings Response Coefficient (ERC. Multiple regressions were used to analyze the data. The samples were 150 companies listed on the Indonesia Stock Exchange in 2010. Based on the research, the result was the disclosures of Corporate Social Responsibility did not influence Earning Response Coefficient (ECR. It can be said that investors did not pay attention to social information that was disclosed in the company’s annual report as information that could affect investors in making investment decisions. Investor did not consider sosial information; they only consider profit information to assess the company value and their investment return

  1. Gender gap in earnings at the industry level

    NARCIS (Netherlands)

    Allen, J; Sanders, K

    2002-01-01

    In this article the authors seek an answer to the question: does the percentage of women working in an industry have an effect on earnings distinct from the effect of sex at the individual level? On the basis of the 'comparable worth' approach, the authors hypothesized that, controlling for educatio

  2. Corporate Social Responsibility and Earnings Management : Evidence from Asian Economies

    NARCIS (Netherlands)

    Scholtens, Bert; Kang, Feng-Ching

    2013-01-01

    We investigate how earnings management is associated with corporate social responsibility (CSR) and investor protection with 139 firms in ten Asian countries. In Asia, CSR is increasingly attracting attention but the legal system generally is perceived as being poor. We hypothesize that there is an

  3. Mountain saved. is a mountain earned

    Energy Technology Data Exchange (ETDEWEB)

    Margolis, K.

    The Anaconda Copper Company boasted that the smokestack on its Washee smelter mill was the world's tallest. It also was probably the world's deadliest. Mysterious livestock deaths began occurring in 1906. They seemed to concentrate in the path of the prevailing westerly winds, carrying the Washee's smelter smoke plume toward Mt. Haggin. As evidence mounted that the deaths were connected to particulate fallout from the smelter (largely oxides of zinc, arsenic, lead, and copper), there were rumblings of lawsuits against Anaconda. The company felt threatened, but did not possess the technology to cure the situation. To protect itself, Anaconda purchased all the lands that were affected by fallout from the smelter smokestack. The result was the formation of the 154,000-acre Mt. Haggin Ranch. Today, the Anaconda Copper Company uses sophisticated pollution abatement equipment, and it is possible to see the healing that has taken place in recent years. The ranch includes rugged mountain peaks and ridges, high mountain valleys, and rolling foothills. A fisherman's paradise, the area also contains 20 mountain lakes, numerous ponds, and over 60 miles of trout streams. The Conservancy has been working to save Mt. Haggin since 1969. Negotiations have involved not only the fee owner--Mt. Haggin Livestock, Inc.--but also parties holding grazing and timber contracts, a variety of public agencies, and the Anaconda Company, which still holds some rights over the portion of the property not yet purchased by the Conservancy. The Conservancy assists in preserving lands like Mt. Haggin by handling the financial and legal aspects of land purchases. The Conservancy is allocating property to two ultimate recipients: the U.S. Forest Service and the montana Department of Fish and Game.

  4. Technology Trends Analysis Using Patent Landscaping

    Directory of Open Access Journals (Sweden)

    Sergey Vsevolodovich Kortov

    2017-09-01

    Full Text Available The article is devoted to the analysis and the choice of the priorities in technology development and, particularly, to the use of patent landscaping as a tool for the study of technology trends. Currently, patent activity indicators are often used for technology foresight and for competitive intelligence as well. Nevertheless, causal relationship between these indicators, on the one hand, and strategic and tactical decisions in the sphere of technological development on meso- and microeconomic level, on the other hand, are not adequately investigated to solve practical tasks. The goal of the work is to systemize the challenges of technology trends analysis, which could be effectively solved on the base of patent landscape analysis. The article analyses the patent landscaping methodology and tools, as well as their use for evaluating the current competitive environment and technology foresight. The authors formulated the generalized classification for the criteria of promising technologies for a selected region. To assess the compliance of a technology with these criteria, we propose a system of corresponding indicators of patenting activity. Using the proposed methodology, we have analysed the patent landscape to select promising technologies for the Sverdlovsk region. The research confirmed the hypothesis of the patent landscapes performance in evaluating such technology indicators as stages of the life cycle stage, universality (applicability in different industries, pace of worldwide development, innovations and science availability in the region and potential possibilities for scientific collaboration with international research institutions and universities. The results of the research may be useful to the wide audience, including representatives small and medium enterprises, large companies and regional authorities for the tasks concerned with the technology trends analysis and technology strategy design

  5. Biological Diversity in the Patent System

    Science.gov (United States)

    Oldham, Paul; Hall, Stephen; Forero, Oscar

    2013-01-01

    Biological diversity in the patent system is an enduring focus of controversy but empirical analysis of the presence of biodiversity in the patent system has been limited. To address this problem we text mined 11 million patent documents for 6 million Latin species names from the Global Names Index (GNI) established by the Global Biodiversity Information Facility (GBIF) and Encyclopedia of Life (EOL). We identified 76,274 full Latin species names from 23,882 genera in 767,955 patent documents. 25,595 species appeared in the claims section of 136,880 patent documents. This reveals that human innovative activity involving biodiversity in the patent system focuses on approximately 4% of taxonomically described species and between 0.8–1% of predicted global species. In this article we identify the major features of the patent landscape for biological diversity by focusing on key areas including pharmaceuticals, neglected diseases, traditional medicines, genetic engineering, foods, biocides, marine genetic resources and Antarctica. We conclude that the narrow focus of human innovative activity and ownership of genetic resources is unlikely to be in the long term interest of humanity. We argue that a broader spectrum of biodiversity needs to be opened up to research and development based on the principles of equitable benefit-sharing, respect for the objectives of the Convention on Biological Diversity, human rights and ethics. Finally, we argue that alternative models of innovation, such as open source and commons models, are required to open up biodiversity for research that addresses actual and neglected areas of human need. The research aims to inform the implementation of the 2010 Nagoya Protocol on Access to Genetic Resources and the Equitable Sharing of Benefits Arising from their Utilization and international debates directed to the governance of genetic resources. Our research also aims to inform debates under the Intergovernmental Committee on Intellectual

  6. Mental health, absenteeism and earnings at a large manufacturing worksite.

    Science.gov (United States)

    French, Michael T.; Zarkin, Gary A.

    1998-12-01

    BACKGROUND: A few recent studies have examined the relationship between mental illness and labor market variables. The findings are inconsistent, however, and leave unanswered many questions concerning both the nature and magnitude of the relationship. AIMS OF THE STUDY: A recently available worksite-based data set is analyzed to explore the relationship between symptoms of emotional and psychological problems and employee absenteeism and earnings among employees at a large US worksite. METHODS: The analysis was based on data collected through a random and anonymous survey of workers at a large US manufacturing worksite. Two measures of absenteeism are combined - days absent during the past 30 days due to sickness or injury and days absent during the past 30 days because the employee did not want to be at work - to create both a dichotomous (i.e., ever absent) and a continuous (i.e., number of days absent) absenteeism variable. Annual earnings were measured as personal earnings from the primary job. Various statistical models were tested to determine the independent and joint (with alcohol and illicit drug use) relationship between symptoms of emotional problems and labor market variables. RESULTS: The analysis consistently finds that workers who report symptoms of emotional/psychological problems have higher absenteeism and lower earnings than otherwise similar coworkers. This finding is robust to model specification and to the inclusion of comorbid conditions such as alcohol and illicit drug use. DISCUSSION: This study contributes new information to the literature in this area by estimating the effects of emotional/psychological symptoms on two important labor market variables: absenteeism and earnings. Several specifications of the absenteeism and earnings equations were estimated to test the independent effect of emotional symptoms and the joint effects of emotional symptoms and other comorbid conditions. The results suggest that employers should consider the

  7. Analysis of Patent Databases Using VxInsight

    Energy Technology Data Exchange (ETDEWEB)

    BOYACK,KEVIN W.; WYLIE,BRIAN N.; DAVIDSON,GEORGE S.; JOHNSON,DAVID K.

    2000-12-12

    We present the application of a new knowledge visualization tool, VxInsight, to the mapping and analysis of patent databases. Patent data are mined and placed in a database, relationships between the patents are identified, primarily using the citation and classification structures, then the patents are clustered using a proprietary force-directed placement algorithm. Related patents cluster together to produce a 3-D landscape view of the tens of thousands of patents. The user can navigate the landscape by zooming into or out of regions of interest. Querying the underlying database places a colored marker on each patent matching the query. Automatically generated labels, showing landscape content, update continually upon zooming. Optionally, citation links between patents may be shown on the landscape. The combination of these features enables powerful analyses of patent databases.

  8. Patenting human pluripotent cells: balancing commercial, academic and ethical interests.

    Science.gov (United States)

    Bahadur, G; Morrison, M

    2010-01-01

    The article addresses the issue of the ethics of patenting in human embryonic stem (hES) cells. The current stance of the European Patent Office in citing moral objections to patents on hES cells and the monopolistic scope of the Wisconsin Research Alumni Fund/Geron patents granted by the United States Patent and Trademark Office represent twin obstacles to achieving an ethical balance in patent rights in this field. The particular issues and strategies around granting patents on hES cells can be better understood by placing them in the context of the biotechnology industry and its role in the global bioeconomy. Some possible avenues of redress are considered based on the potential to open up cell pluripotency as new terrain for intellectual property offered by new technological breakthroughs such as induced pluripotent cells. Any changes in patent law should be accompanied by increased collaboration through devices such as patent pools.

  9. Earnings Management Behaviour of Telecom India: A Review of MTNL and Bharti Airtel Ltd.

    OpenAIRE

    Sandeep Goel

    2014-01-01

    Earnings behaviour of the management is the key concern for every shareholder. This has assumed importance on account of increasing number of corporate frauds at the global level. It is identified by the level of accruals exercised by the management as it forms the basis of earnings management. Telecom sector being a part of service sector is more vulnerable to this discretionary earnings behaviour. Therefore, the present paper attempts to highlight earnings management behavior in Indian tele...

  10. Protecting new ideas and inventions in nanomedicine with patents.

    Science.gov (United States)

    Bawa, Raj; Bawa, S R; Maebius, Stephen B; Flynn, Ted; Wei, Chiming

    2005-06-01

    New paradigms are shrinking our world. Tiny is in and patents are essential for success in nanomedicine. In fact, patents are already shaping this nascent and rapidly evolving field. For the past decade a swarm of patent applications pertaining to nanomedicine has been arriving at the US Patent and Trademark Office (PTO). As companies develop products and processes and begin to seek commercial applications for their inventions, securing valid and defensible patent protection will be vital to their long-term survival. As we enter the "golden era" of medicine, or nanomedicine, in the next decade with the field maturing and the promised breakthroughs accruing, patents will generate licensing revenue, provide leverage in deals and mergers, and reduce the likelihood of infringement. Because development of nanobiotechnology- and nanomedicine-related products is extremely research intensive, without the market exclusivity offered by a US patent, development of these products and their commercial viability in the marketplace will be significantly hampered. In this article, we highlight critical issues relating to patenting nanomedicine products. Effects of the "nanopatent land grab" that is underway in nanomedicine by "patent prospectors" are examined as startups and corporations compete to lock up broad patents in these critical early days. Because nanomedicine is multidisciplinary, patenting presents unique opportunities and poses numerous challenges. Although patents are being sought more actively and enforced more vigorously, the entire patent system is under greater scrutiny and strain, with the PTO continuing to struggle with evaluating nanomedicine-related patent applications.

  11. Earnings risk and demand for higher education: a cross-section test for Spain

    NARCIS (Netherlands)

    Hartog, J.; Diaz-Serrano, L.

    2003-01-01

    We develop a simple human capital model for optimum schooling length when earnings are stochastic, and highlight the pivotal role of risk attitudes and the schooling gradient of earnings risk. We use Spanish data to document the gradient and to estimate individual response to earnings risk in

  12. A Study on the Relationship of Earnings and Cash Flows: Evidence of Finance Sector in Iran

    Directory of Open Access Journals (Sweden)

    Mahdi Salehi

    2013-08-01

    Full Text Available The present study is investigating the quality of annual accounting earnings in banking firms that have been listed in Tehran Stock Exchange (TSE and it evaluates the most important information of accounting that is earnings and cash flows. The study also intends to investigate the relationship between earnings and cash flows regarding their relationship with the expected return of stocks and the extent of informing in the analysis of the inevitable return of stocks. The analyses of data during 6 years revealed that the earnings in comparison to the cash flows are very important as they have positive effects on the stock. Moreover, in the case of the relations of earnings and earnings changes with the expected return of stocks and the relation of cash flows and cash flow changes with the expected return of stock, it was found that there is only a meaningful relationship between earning changes and the expected return of stock in banking groups. However, there is no meaningful relationship between earning and cash flows with the expected return of stock. The result was that the informational content test didn’t support the value relation of earning and cash flows. Furthermore, the classifying of information through banking group indicated that the changes of earning was in the first rank and next were earning, the changes of cash flow and cash flows.Keywords: Earnings; Cash flows; expected return; Value relevance; Banking risks

  13. Autonomy, Dependence, or Display? The Relationship between Married Women's Earnings and Housework

    Science.gov (United States)

    Gupta, Sanjiv

    2007-01-01

    I argue that both the dominant models of the relationship between earnings and housework, economic dependence and gender display, have fundamental defects. They focus on the effect of women's earnings compared to their husbands' on their housework and ignore the possibility of an independent relationship between women's own earnings and their time…

  14. 28 CFR 523.32 - How much DCEGT can I earn?

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 2 2010-07-01 2010-07-01 false How much DCEGT can I earn? 523.32 Section 523.32 Judicial Administration BUREAU OF PRISONS, DEPARTMENT OF JUSTICE INMATE ADMISSION... How much DCEGT can I earn? (a) You can earn 5 days DCEGT for each month you were enrolled in a...

  15. 20 CFR 404.210 - Average-indexed-monthly-earnings method.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Average-indexed-monthly-earnings method. 404... DISABILITY INSURANCE (1950- ) Computing Primary Insurance Amounts Average-Indexed-Monthly-Earnings Method of Computing Primary Insurance Amounts § 404.210 Average-indexed-monthly-earnings method. (a) Who is...

  16. 20 CFR 404.1574a - When and how we will average your earnings.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false When and how we will average your earnings... Activity § 404.1574a When and how we will average your earnings. (a) If your work as an employee or as a... has been no change in the substantial gainful activity earnings levels, we will average your...

  17. 20 CFR 416.974a - When and how we will average your earnings.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false When and how we will average your earnings... Activity § 416.974a When and how we will average your earnings. (a) To determine your initial eligibility for benefits, we will average any earnings you make during the month you file for benefits and...

  18. 5 CFR 839.1003 - How will OPM compute the amount of lost earnings?

    Science.gov (United States)

    2010-01-01

    ... earnings? 839.1003 Section 839.1003 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED... computed in accordance with the Board's lost earnings regulations (5 CFR 1606 of chapter VI). However, the... ERRONEOUS RETIREMENT COVERAGE CORRECTIONS ACT Lost Earnings for Certain Make-up Contributions to the...

  19. 5 CFR 842.505 - Reduction in annuity supplement because of excess earnings.

    Science.gov (United States)

    2010-01-01

    ... of excess earnings. 842.505 Section 842.505 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT... Supplement § 842.505 Reduction in annuity supplement because of excess earnings. (a)(1) Except as provided in... excess earnings in the test year, divided by twelve. (2) Any annuity supplement payable during the...

  20. 5 CFR 630.202 - Full biweekly pay period; leave earnings.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Full biweekly pay period; leave earnings. 630.202 Section 630.202 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE... biweekly pay period; leave earnings. (a) Full-time employees. A full-time employee earns leave during...

  1. 18 CFR 367.4390 - Account 439, Adjustments to retained earnings.

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 439, Adjustments to retained earnings. 367.4390 Section 367.4390 Conservation of Power and Water Resources FEDERAL... NATURAL GAS ACT Retained Earnings Accounts § 367.4390 Account 439, Adjustments to retained earnings. (a...

  2. El Sistema de patentes en Colombia

    Directory of Open Access Journals (Sweden)

    Rafael Viana Barceló

    2014-01-01

    Full Text Available En este documento se realiza un análisis económico del Sistema de Patentes de Colombia. Para ello, se establece el efecto que tienen las patentes concedidas a los inventores foráneos sobre la Inversión Extranjera Directa y el Producto Interno Bruto Nacional, a través de la técnica de regresión de data panel. De igual manera, se identifican los sectores económicos que registran mayores tasas de innovación por parte de los inventores nacionales y extranjeros. Se muestra que el sistema nacional de propiedad intelectual tiene un grado de fortaleza acorde con el resto de países latinoamericanos; para ello, se construye un índice de grado de fortalecimiento de sistema de patente nacional que luego será comparado con el de otros países latinos.Palabras Clave: Sistema de Patentes; Derechos de Propiedad Intelectual; Inversión Directa extranjera; Producto Interno Bruto e innovación tecnológica. The system of patents in ColombiaAbstractIn this document an economic analysis of the System of Patents of Colombia is made. For it, the effect that has the patents granted to the foreign inventors on the Direct Foreign Investment and the Internal Product Gross National, through the technique of regression of data settles down panel. Of equal way, the economic sectors are identified that register greater rates of innovation on the part of the national and foreign inventors.Sample that the national system of intellectual property has a degree of agreed strength with the rest of Latin American countries; for it, an index of degree of fortification of system of national patent is constructed that soon will be compared with the one of other Latin countries.Keywords: System Patent; Rights of Intellectual Property; Foreign Direct Investment; Gross Domestic Product and Technology Innovation.

  3. 20 CFR 404.452 - Reports to Social Security Administration of earnings; wages; net earnings from self-employment.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Reports to Social Security Administration of...; and Nonpayments of Benefits § 404.452 Reports to Social Security Administration of earnings; wages... writing and must be filed at a Social Security Administration office before your report is due....

  4. Recent survey on nanosuspension: a patent overview.

    Science.gov (United States)

    Jethara, Sahilhusen I; Patel, Alpesh D; Patel, Mukesh R; Patel, Mukesh S; Patel, Kanu R

    2015-01-01

    The major goals of designing nanosuspension of nanosize materials are increasing due to their tremendous potential as a drug delivery system with the wide range of applications. Nanosuspension is a unique tool for improving the bioavailability of poorly soluble drugs. Nanosuspension drug delivery has wide range of application like oral, injectable, transdermal, inhalation, peroral, ocular, pulmonary and topical etc. by improviing the bioavailability, reducing the dose, gastric irritation, decreasing intra subject variability and increasing adhesivness with intestinal membrane. Recently, nanosuspension has been received much interest as a way to resolve solubility and stability problem because of their cost-effectiveness and technical simplicity compare to other liposome and colloidal drug carriers. Nanosuspensions are engaged to control particle size, surface properties and release of pharmacologically active agents in order to achieve the site-specific action of the drug at the therapeutically optimal rate, improve the bioavaibility of drug with poor solubility and dose regimen. Application and preparation method of nanosuspension has been reported by research articles and patented in different countries. Most of the marketed nanosuspensions are in preclinical and clinical based study for its application. More than 100 patents have been published on nanosuspensions by the recent days. This patent reviews covers different methods of pharmaceutical preparation and applications in drug delivery as well as the recent marketed published or granted patent surveys. This patent review is useful in enhance the knowledge of controlled drug delivery and applications.

  5. The Coordination of Independently-Owned Vacuum Tube Patents in the Early Radio Alleged Patent “Thicket”

    DEFF Research Database (Denmark)

    Howells, John; Ron D, Katznelson

    and entrepreneurial exploitation of patents on early vacuum tube technology where Fleming’s diode patent was alleged to have ”overlapped” with De Forest’s triode patents. We show, by means of the relevant historical record, patent claims, litigation records and other relevant law, how patent rights were resolved......It has been proposed that difficulties in negotiating cross-licenses under multiple, independently-owned and ”overlapping” patents may lead entrepreneurs to hold-up or deter development of technology covered by such patents. The literature alleges these features were present in radio development...... during 1905-1920, with numerous allegations of an impasse in bargaining the necessary patent rights for development. This paper seeks to determine with new precision how entrepreneurs and managers actually managed patent rights in this scenario. Accordingly, we re-examine the legal trajectories...

  6. Digital pathology: A systematic evaluation of the patent landscape

    Directory of Open Access Journals (Sweden)

    Ioan C. Cucoranu

    2014-01-01

    Full Text Available Introduction: Digital pathology is a relatively new field. Inventors of technology in this field typically file for patents to protect their intellectual property. An understanding of the patent landscape is crucial for companies wishing to secure patent protection and market dominance for their products. To our knowledge, there has been no prior systematic review of patents related to digital pathology. Therefore, the aim of this study was to systematically identify and evaluate United States patents and patent applications related to digital pathology. Materials and Methods: Issued patents and patent applications related to digital pathology published in the United States Patent and Trademark Office (USPTO database (www.uspto.gov (through January 2014 were searched using the Google Patents search engine (Google Inc., Mountain View, California, USA. Keywords and phrases related to digital pathology, whole-slide imaging (WSI, image analysis, and telepathology were used to query the USPTO database. Data were downloaded and analyzed using the Papers application (Mekentosj BV, Aalsmeer, Netherlands. Results: A total of 588 United States patents that pertain to digital pathology were identified. In addition, 228 patent applications were identified, including 155 that were pending, 65 abandoned, and eight rejected. Of the 588 patents granted, 348 (59.18% were specific to pathology, while 240 (40.82% included more general patents also usable outside of pathology. There were 70 (21.12% patents specific to pathology and 57 (23.75% more general patents that had expired. Over 120 unique entities (individual inventors, academic institutions, and private companies applied for pathology specific patents. Patents dealt largely with telepathology and image analysis. WSI related patents addressed image acquisition (scanning and focus, quality (z-stacks, management (storage, retrieval, and transmission of WSI files, and viewing (graphical user interface (GUI

  7. Digital pathology: A systematic evaluation of the patent landscape.

    Science.gov (United States)

    Cucoranu, Ioan C; Parwani, Anil V; Vepa, Suryanarayana; Weinstein, Ronald S; Pantanowitz, Liron

    2014-01-01

    Digital pathology is a relatively new field. Inventors of technology in this field typically file for patents to protect their intellectual property. An understanding of the patent landscape is crucial for companies wishing to secure patent protection and market dominance for their products. To our knowledge, there has been no prior systematic review of patents related to digital pathology. Therefore, the aim of this study was to systematically identify and evaluate United States patents and patent applications related to digital pathology. Issued patents and patent applications related to digital pathology published in the United States Patent and Trademark Office (USPTO) database (www.uspto.gov) (through January 2014) were searched using the Google Patents search engine (Google Inc., Mountain View, California, USA). Keywords and phrases related to digital pathology, whole-slide imaging (WSI), image analysis, and telepathology were used to query the USPTO database. Data were downloaded and analyzed using the Papers application (Mekentosj BV, Aalsmeer, Netherlands). A total of 588 United States patents that pertain to digital pathology were identified. In addition, 228 patent applications were identified, including 155 that were pending, 65 abandoned, and eight rejected. Of the 588 patents granted, 348 (59.18%) were specific to pathology, while 240 (40.82%) included more general patents also usable outside of pathology. There were 70 (21.12%) patents specific to pathology and 57 (23.75%) more general patents that had expired. Over 120 unique entities (individual inventors, academic institutions, and private companies) applied for pathology specific patents. Patents dealt largely with telepathology and image analysis. WSI related patents addressed image acquisition (scanning and focus), quality (z-stacks), management (storage, retrieval, and transmission of WSI files), and viewing (graphical user interface (GUI), workflow, slide navigation and remote control). An

  8. Gene patents, patenting life and the impact of court rulings on US stem cell patents and research.

    Science.gov (United States)

    Matthews, Kirstin R W; Cuchiara, Maude L

    2014-03-01

    In June 2013, the US Supreme Court ruled that naturally occurring genes were unpatentable in the case Association for Molecular Pathology v. Myriad Genetics. Up until this decision, Myriad Genetics was the only company in the USA that could legally conduct diagnostic testing for BRCA1 and 2, genes that are linked to familial breast and ovarian cancer. The court case and rulings garnered discussion in public about patenting biological materials. This paper will describe the progression of the Myriad Genetics case, similar US rulings and biological intellectual property policies. In addition, it will discuss the impact of the case on biological patents - specifically those for human embryonic stem cells.

  9. The impact of patent eligibility on biotech patents: A flow chart for determining patent eligibility and an immune therapy case study.

    Science.gov (United States)

    Chang, Bao-Chi; Wang, Shyh-Jen

    2015-01-01

    US common law recites a natural law, natural phenomenon or abstract idea as exceptions to the 4 statutory patentable categories to guard against the wholesale preemption of fundamental principles. The very recent evolutions of patent exceptions in the US may increase the difficulty of patenting and may create uncertainty in determining patent eligibility. To solve the thorny problem of eligibility, this study presents a flow chart based on the courts' decisions that can serve as a set of guidelines for determining patent eligibility. A case related to prostate cancer immune therapy is presented for discussion.

  10. The impact of patent eligibility on biotech patents: A flow chart for determining patent eligibility and an immune therapy case study

    Science.gov (United States)

    Chang, Bao-Chi; Wang, Shyh-Jen

    2015-01-01

    US common law recites a natural law, natural phenomenon or abstract idea as exceptions to the 4 statutory patentable categories to guard against the wholesale preemption of fundamental principles. The very recent evolutions of patent exceptions in the US may increase the difficulty of patenting and may create uncertainty in determining patent eligibility. To solve the thorny problem of eligibility, this study presents a flow chart based on the courts’ decisions that can serve as a set of guidelines for determining patent eligibility. A case related to prostate cancer immune therapy is presented for discussion. PMID:25714661

  11. Patenting humans: clones, chimeras, and biological artifacts.

    Science.gov (United States)

    Hurlbut, William B

    2005-01-01

    The momentum of advances in biology is evident in the history of patents on life forms. As we proceed forward with greater understanding and technological control of developmental biology there will be many new and challenging dilemmas related to patenting of human parts and partial trajectories of human development. These dilemmas are already evident in the current conflict over the moral status of the early human embryo. In this essay, recent evidence from embryological studies is considered and the unbroken continuity of organismal development initiated at fertilization is asserted as clear and reasonable grounds for moral standing. Within this frame of analysis, it is proposed that through a technique of Altered Nuclear Transfer, non-organismal entities might be created from which embryonic stem cells could be morally procured. Criteria for patenting of such non-organismal entities are considered.

  12. Synthetic Biology in the Biotech Patent Landscape

    Directory of Open Access Journals (Sweden)

    Viviana García-llerena

    2016-12-01

    Full Text Available Recently, the intended positive effects of the current patent system in biotechnological research have been widely questioned. As part of this review, it is discussed here one of the foundations of the model. The assumption of the indispensability of patents is examined through the analysis of their expected benefits; namely, that patents are suitable to ensure access to information, access to and use of inventions and, finally, that they should promote both creativity and research. Applied to synthetic biology, in spite of newly discovered techniques and promising products, this approach reveals that this discipline also encounters similar issues. However, it also offers a new vision of intellectual property rights and their effects on research, which is based on a different conception of the commons and its relationship with private ownership of intangible assets in the knowledge economy.

  13. [The patents game. Generic and biosimilar drugs].

    Science.gov (United States)

    Villamañán, E; González, D; Armada, E; Ruano, M; Álvarez-Sala, R; Herrero, A

    2016-01-01

    The protection provided by patents on medicines has a limited duration. The expiry of patents expiration allows copies of the drugs to be released, competing with original. At first, they were identical to the original, known as generic drugs, but in recent years, due to the marketing of biological therapies and the expiry of many of their patents, biosimilar drugs have also emerged. These are not exact copies of the original, but, like generic drugs, biosimilar drugs have to demonstrate equivalence to the reference drugs in quality, safety and efficacy. Nevertheless, despite their importance and contribution to sustainability of health system, doctors are sometimes unaware of differences between them, and their impact in terms of clinical and economic effects. An attempt is made to review and clarify certain aspects often unknown by physicians, despite their involvement in their use. Copyright © 2015 SECA. Published by Elsevier Espana. All rights reserved.

  14. Nanotechnology patents in the automotive industry (a quantitative & qualitative analysis).

    Science.gov (United States)

    Prasad, Raghavendra; Bandyopadhyay, Tapas K

    2014-01-01

    The aim of the article is to present a trend in patent filings for application of nanotechnology to the automobile sector across the world, using the keyword-based patent search. Overviews of the patents related to nano technology in the automobile industry have been provided. The current work has started from the worldwide patent search to find the patents on nanotechnology in the automobile industry and classify the patents according to the various parts of an automobile to which they are related and the solutions which they are providing. In the next step various graphs have been produced to get an insight into various trends. In next step, analysis of patents in various classifications, have been performed. The trends shown in graphs provide the quantitative analysis whereas; the qualitative analysis has been done in another section. The classifications of patents based on the solution they provide have been performed by reading the claims, titles, abstract and full texts separately. Patentability of nano technology inventions have been discussed in a view to give an idea of requirements and statutory bars to the patentability of nanotechnology inventions. Another objective of the current work is to suggest appropriate framework for the companies regarding use of nano technology in the automobile industry and a suggestive strategy for patenting of the inventions related to the same. For example, US Patent, with patent number US2008-019426A1 discusses the invention related to Lubricant composition. This patent has been studied and classified to fall under classification of automobile parts. After studying this patent, it is deduced that, the problem of friction in engine is being solved by this patent. One classification is the "automobile part" based while other is the basis of "problem being solved". Hence, two classifications, namely reduction in friction and engine were created. Similarly, after studying all the patents, a similar matrix has been created.

  15. Cross-Border Patent Disputes: Unified Patent Court or International Commercial Arbitration?

    Directory of Open Access Journals (Sweden)

    Ana Alba Betancourt

    2016-04-01

    Full Text Available Currently, the enforcement of a patent that is registered in several countries involves the risk of getting different and conflicting decisions from the national courts. In 2013, 25 European countries entered in an agreement that aims to homogenise the patent system by creating the European patent with unitary effect and a Unified Patent Court (UPC. This article focuses on the UPC, which aims to have a single court proceeding for cross-border patent conflicts. Does the UPC system represent an advantage compared to the current litigation system? The paper argues that it does and explores what it considers to be the two main advantages of a UPC over the current system of cross-border litigation of patents: the ability to drag several conflicts to a single procedure and the neutrality of the decision makers. These advantages are consequently compared to the characteristics of arbitration. Then, an explanation is provided with regards to how the UPC system is going to work in terms of jurisdiction, preliminary injunctions, the choice of law and enforcement of decisions, comparing those same procedural aspects to arbitration. The article finds that arbitration involves many of the same advantages (as compared to the UPC and that the procedural issues studied in both means are, so too, similar. Therefore, arbitration represents a viable alternative to the UPC when it comes to reducing the risks in solving cross-border patent conflicts.

  16. Bio-patents, development and society: on the patentability of human genes.

    Science.gov (United States)

    Myszczuk, Ana Paula; de Meirelles, Jussara Maria Leal

    2012-01-01

    This study discusses the possibility of patenting inventions based on human genes and the need for an effective adaptation of the Patent Law system to enable the patenting of material derived from human genes. Furthermore, to allow for the inclusion of human gene-based inventions in the current patent system, many more amendments are required than those that have already become law during and since the twentieth century. It should be emphasized that one of the main characteristics of Patent Law is this changeability that requires the law to constantly respond to economic needs, advances in science and their resulting challenges in order to protect the product of human ingenuity. Therefore, new adaptations are required. In this context, the present paper adopts the understanding that human genes may serve as a basis for patentable inventions provided that the traditional requirements of novelty, inventiveness, utility and descriptive adequacy are adapted to the specific nature of living human matter. They should also be in line with the principles of legality and morality and not infringe human dignity, personality rights and should fulfill their social and environmental functions. Therefore, a bio-patent has a threefold function: economic, social and environmental. The economic function lies in the exclusive right to exploit an invention; the social function is implicit because there is no reason for the existence of a patent that solely benefits, its owner without society also enjoying its benefits and; the environmental function is that which guarantees that a bio-patent should preserve biodiversity and social diversity.

  17. The influence of enterprise resource planning (ERP) systems' performance on earnings management

    Science.gov (United States)

    Tsai, Wen-Hsien; Lee, Kuen-Chang; Liu, Jau-Yang; Lin, Sin-Jin; Chou, Yu-Wei

    2012-11-01

    We analyse whether there is a linkage between performance measures of enterprise resource planning (ERP) systems and earnings management. We find that earnings management decreases with the higher performance of ERP systems. The empirical result is as expected. We further analyse how the dimension of the DeLone and McLean model of information systems success affects earnings management. We find that the relationship between the performance of ERP systems and earnings management depends on System Quality after ERP implementation. The more System Quality improves, the more earnings management is reduced.

  18. Political economy of family life: couple's earnings, welfare regime and union dissolution.

    Science.gov (United States)

    Kaplan, Amit; Stier, Haya

    2017-01-01

    This study examines how institutional settings moderate the relation of couples' relative and absolute earnings to the likelihood of union dissolution. Based on ECHP data, it covers 12 countries in four welfare regimes. The relationship between a couple's economic dependence and the likelihood of union dissolution were found to differ across regimes. With regard to relative earnings, equality in earnings lowered the risk of separation only in regimes characterized by a high degree of defamilialization, through either the state or the market. As for absolute earnings, women's and men's earnings were significantly related to the risk of union dissolution only in regimes where state defamilialization is low.

  19. Analyzing Patents Generated by SBIR Firms

    Science.gov (United States)

    2014-04-30

    Intervention Cumulative Knowledge  Creation   Leads to Economic Growth • Endogeneous growth theory  Romer (1990) – Investment in knowledge  creation , human capital...including patents rights to inventions funded by federal research money . To date there has been no systematic analysis of these laws on the propensity to...including patents rights to inventions funded by federal research money . To date there has been no systematic analysis of these laws on the propensity

  20. The governance of the European patent system:

    DEFF Research Database (Denmark)

    Borras, Susana

    2006-01-01

    at the formal and informal dimensions of interactions in economic systems. This is further developed into an analytical framework which is then used in the assessment of the structural features of the current European patent system, one of the most advanced, complex, and contested economic systems in Europe....... The conclusions elaborate on the normative implications regarding the current weaknesses of the European patent system, and examine the general theoretical implications of the findings, particularly looking at the effectiveness and legitimacy of technically complex governance systems....

  1. On Sharks, Trolls, and Other Patent Animals

    DEFF Research Database (Denmark)

    Reitzig, Markus; Henkel, Joachim; Heath, Christopher

    2007-01-01

    corporate decision makers and policy makers remains to be fully analyzed from an academic standpoint. In this paper we show why patent sharks can operate profitably, why they are of growing concern, how manufacturers can forearm themselves against them, and which issues policy makers need to address. To do...... so, we map international indemnification rules with strategic rationales of small patent-holding firms within a game-theoretical model. Our central finding is that the courts’ unrealistic consideration of the trade-offs faced by inadvertent infringers is a central condition for sharks to operate...... profitably....

  2. Recent patents relating to bird flu infection.

    Science.gov (United States)

    Wiwanitkit, Viroj

    2007-01-01

    Bird flu or H5N1 infection is a new emerging zoonosis. With the pandemic in avian species in Asia, it is now under surveillance for a possible new public health threat to human. There are many present researches focusing on several aspects of bird flu. There are some recent patents and patent applications published within a few years. In this article, the recent patients relating to bird flu infection covering the diagnostic and treatment aspects for both avian species and human are reviewed and discussed.

  3. India: Court upholds patent law denying patents for slightly modified versions of existing drugs.

    Science.gov (United States)

    Swamy, Madhavi

    2007-12-01

    In August 2007, the Madras High Court struck down a petition by the Swiss pharmaceutical company Novartis to declare the anti-evergreening provision in Indian patent law invalid. Evergreening is the practice of effectively extending the patent on a drug by filing a new patent for a marginal modification to that drug, such as a change in its shape, dosing range or color. The Court's decision is critical for global access to essential medicines in the form of affordable generic drugs from India

  4. Understanding Patents: The Role of R&D Funding Sources and the Patent Office

    OpenAIRE

    2005-01-01

    This paper analyzes the effects of different sources of R&D funding and patent office attributes on the patenting process. Another important contribution is modeling the effect of a random delay in the ‘pendency’ time as a stochastic process and quantifying its effect on patenting. The empirical estimation is based on four major industries – electronics, chemical and biology, transportation and aeronautics – for the time period 1976-1998. The primary results are: First, the source of R&D fund...

  5. 48 CFR 1827.305 - Administration of the patent rights clauses.

    Science.gov (United States)

    2010-10-01

    ... patent rights clauses. 1827.305 Section 1827.305 Federal Acquisition Regulations System NATIONAL AERONAUTICS AND SPACE ADMINISTRATION GENERAL CONTRACTING REQUIREMENTS PATENTS, DATA, AND COPYRIGHTS Patent Rights Under Government Contracts 1827.305 Administration of the patent rights clauses....

  6. Building potential patent portfolios: An integrated approach based on topic identification and correlation analysis

    National Research Council Canada - National Science Library

    Xian ZHANG Haiyun XU Shu FANG Zhengyin HU Shuying LI

    2015-01-01

    Purpose: This paper suggests a framework to identify important patents for building potential patent portfolios based on patents owned by different assignees so as to highlight the value of individual patents...

  7. The Idea of Patents vs. the Idea of University.

    Science.gov (United States)

    de Campos, Thana Cristina

    2015-01-01

    It is generally accepted that patents are a driving force for innovation through research and development. But the university's involvement in patenting is problematic as well. In particular, it is in tension with the idea of a university itself. If patents entail a restriction on the accessibility of the scientific knowledge that has been patented, and if the main purpose of universities is to produce and disseminate knowledge to the public, then, there is a tension: when universities patent their research innovations, they are making the scientific knowledge they produce less accessible to the public. The paper argues that university patenting contradicts the very idea of a university as an institution whose mission is fundamentally to disseminate the knowledge it produces to the public. The practice of university patenting involves an un-academic attitude thus: by inciting an attitude towards knowledge that is not consistent with the proper attitudes and goals of a university, university patenting hurts university's integrity.

  8. Evaluating patent portfolios by means of multicriteria analysis

    Directory of Open Access Journals (Sweden)

    Xiaolu Wang

    2011-01-01

    Full Text Available Valuation of intangible assets is a complex topic where traditional methodologies are not always successful. Nevertheless, intangible assets, like patents, have become of great importance to companies, as their value is considered to be relevant economic and strategic information, so it is necessary to evaluate firms’ patent portfolios. The present research introduces an extended goal programming model to calculate the relative importance of the patents of companies in a patent pool. This information may be useful for patent valuation as well as for management purposes. The proposed multicriteria methodology has been applied to the 19 companies in the MPEG2 patent pool, with a total of 770 valid patents, using 7 criteria to obtain a composite measure of the relative position of the firms in the patent pool.

  9. Patent Researches, Their Relevance on the Way of Innovation Development

    OpenAIRE

    Kossko, T.G.; Pavlygo, T.M.

    2014-01-01

    Patent investigations in accordance with the world standards, standards of the Russian Federation and Ukraine are considered. Dynamics of patent activity in the National Aca demy of Sciences of Ukraine is given.

  10. Patent Researches, Their Relevance on the Way of Innovation Development

    Directory of Open Access Journals (Sweden)

    Kossko, T.G.

    2014-01-01

    Full Text Available Patent investigations in accordance with the world standards, standards of the Russian Federation and Ukraine are considered. Dynamics of patent activity in the National Aca demy of Sciences of Ukraine is given.

  11. An advanced search engine for patent analytics in medicinal chemistry.

    Science.gov (United States)

    Pasche, Emilie; Gobeill, Julien; Teodoro, Douglas; Gaudinat, Arnaud; Vishnykova, Dina; Lovis, Christian; Ruch, Patrick

    2012-01-01

    Patent collections contain an important amount of medical-related knowledge, but existing tools were reported to lack of useful functionalities. We present here the development of TWINC, an advanced search engine dedicated to patent retrieval in the domain of health and life sciences. Our tool embeds two search modes: an ad hoc search to retrieve relevant patents given a short query and a related patent search to retrieve similar patents given a patent. Both search modes rely on tuning experiments performed during several patent retrieval competitions. Moreover, TWINC is enhanced with interactive modules, such as chemical query expansion, which is of prior importance to cope with various ways of naming biomedical entities. While the related patent search showed promising performances, the ad-hoc search resulted in fairly contrasted results. Nonetheless, TWINC performed well during the Chemathlon task of the PatOlympics competition and experts appreciated its usability.

  12. Patent Database : A Methodology of Information Retrieval From PDF

    Directory of Open Access Journals (Sweden)

    Pawan Sharma

    2013-10-01

    Full Text Available Patent document holds wealth of information in itself. A brief detail of Indian patent applicationinformation is published as eighteen month publication by Indian patent Office, in electronic gazetteweekly. To date, a proper database of Indian patents specifically for research determination has not beenavailable, making it complicated for researcher to use this data for measuring any kind of researchactivities in terms of patents in India. To facilitate this, we constructed a comprehensive patent databasewhich incorporates the information presented in the electronic gazette. This database includes informationsuch as technology class, applicant, inventor, country of origin etc., of the patent submitted. We present themethodology for the creation of this database, its basic features along with its accuracy and reliability inthis research paper. Patent based database has been developed and can be used for various innovationresearches and activities.

  13. the possible overlap between plant variety protection and patent

    African Journals Online (AJOL)

    the patentability of inventions in all fields of technology, and specifically. * This is a .... David Kaplan, Intellectual Property Rights and Innovation in South Africa: A .... food sources in Ethiopia, and the grant of a patent over any gene forming.

  14. DNA Dilemma: A Perspective on Current U.S. Patent and Trademarh Office Philosophy Concerning Life Patents

    Energy Technology Data Exchange (ETDEWEB)

    Franz, K.; Faletra, P.

    2002-01-01

    The lack of a solid set of criteria for determining patentability of subject matter - particularly subject matter dealing with life - has recently been of increasing public concern in the United States. Alarm for patent practices related to life systems ranges from patents being granted on biochemical processes and the knowledge of these processes to the patenting of entire organisms. One of the most volatile concerns is the patenting of human genes or parts of genes since this genetic material is the basic informational molecule for all life. Current patent law, legislated in 1952, has been interpreted by the U.S. Supreme Court to allow broad patents of DNA, biochemical processes, and what are generally considered 'inventions' of life systems. Several issues are addressed in this paper regarding the unsound reasoning underlying both the interpretation and execution of patent law. Lapses in logic provide a gateway for businesses and individuals to take patenting to an illogical and unworkable extreme. Patent Office disorder of this magnitude is unnecessary and has great potential for harming the mission that the patent office was designed to serve. Recently disclosed patent-granting guidelines suggest the United States Patent and Trademark Office is not upholding its Constitutional responsibility of promoting the progress of science.

  15. Corporate Social Responsibility Reporting and Earnings Management: The Role of Political Costs

    Directory of Open Access Journals (Sweden)

    Erica Yip

    2011-09-01

    Full Text Available Recently, Francis, Nanda and Olsson (2008 proposed that earnings quality influence firms’ disclosure decisions. We examine whether Corporate Social Responsibility (CSR disclosure is related to earnings management and if the relationship is mitigated by political cost considerations or by the firm’s ethical predisposition. We argue that the relationship between CSR reporting and earnings management is context-specific and we consider one particular context, the political environment. We test our hypotheses by regressing earnings management on CSR disclosure while controlling for other factors that may affect the level of earnings management. We find a significant relationship between CSR reporting and earnings management, and more specifically, we find evidence of a negative (complementary relationship in the oil and gas industry while we find evidence of a positive (substitutive relationship in the food industry. The evidence supports the view that the relationship between CSR reporting and earnings management is affected by the political environment and not by ethical considerations.

  16. The Effect of Board Independence on the Earnings Quality: Evidence from Portuguese Listed Companies

    Directory of Open Access Journals (Sweden)

    Sandra Alves

    2014-09-01

    Full Text Available Agency theory suggests that independent outside board members may have an important monitoring function of the financial reporting process. As a result, boards with more independent directors have a tendency for increased monitoring and are therefore expected to insist on better earnings quality. This study examines whether board independence improves earnings quality by reducing earnings management in Portugal, a country with significantly different institutional and legal characteristics from the Anglo-Saxon countries. Using ordinary least square (OLS and two stage least squares (2SLS techniques to control potential simultaneity problems between board independence and earnings quality, we find evidence that independent board members improve earnings quality by reducing earnings management for a sample of Portuguese listed firms. This result suggests that strengthening the independence of boards by appointing more independent board members is a positive step toward improving earnings quality.

  17. EARNING MANAGEMENT, STOCK RETURN AND COMPANIES’ MERGER AND ACQUISITION

    Directory of Open Access Journals (Sweden)

    Sigit Handoyo

    2017-03-01

    Full Text Available The purpose of this study was to find out the practice earning management before merger and acquisitionannouncement. It also aimed to examine the differences of stock return before and after merger and acquisitionannouncement among companies that were listed on Indonesia stock exchange. The samples were 35 companiesthat did merger and acquisition and listed in Indonesia Stock Exchange (IDX period 2004–2013. Then, thedata analysis was performed by computer statistic program SPSS. These samples were selected by usingpurposive sampling method. Analysis hypothesis used Independent sample t-test and Wilcoxon sign rankstest. The result of independent sample t-test showed that the companies tended to do earning managementbefore merger and acquisitions. While the result of Wilcoxon signed ranks test showed that there was nodifference between stock return before and after merger and acquisition announcement.

  18. Detectando Earnings management no Brasil: estimando os accruals discricionários Detecting Earnings management in Brazil: estimating discretionary accruals

    Directory of Open Access Journals (Sweden)

    Antonio Lopo Martinez

    2008-04-01

    Full Text Available Este artigo analisa os modelos clássicos existentes na literatura acadêmica internacional para estimar os accruals discricionários, que são uma proxy empírica para detectar Earnings Manangement. Adicionalmente, evidencia que as Cias. Brasileiras "gerenciam" os seus resultados contábeis como resposta a estímulos do mercado de capitais. O primeiro passo é elucidar o significado de alguns conceitos relevantes tais como: accruals totais e accruals discricionários. Posteriormente, após uma análise crítica dos principais modelos de accruals agregados, implementar no contexto de empresas brasileiras, o modelo Kang e Silvaramakrishnan (1995, diagnosticado como o tecnicamente mais acurado para o Brasil. Para atestar a validade do modelo aplicado, investigamse circunstâncias em que o incentivo para gerenciamento de resultados é particularmente forte. Os resultados corroboram as hipóteses de gerenciamento de resultados para: a Evitar reportar perdas; b Sustentar o desempenho recente e c Piorar o resultado presente em prol de resultados futuros (take a bath.This paper analyzes classic models used in international academic literature to estimate discretionary accruals, which are an empirical proxy to detect earnings management. Additionally, it provides evidence that Brazilian public companies practice earnings management in response to capital market incentives. Initially, some important concepts are clarified, such as accruals and discretionary accruals. After a critical analysis of the main accruals model, the Kang & Silvaramakrishnan model (1995 was implemented in the context of Brazilian companies, which is technically considered the most accurate model for Brazil. To check the robustness of the model, circumstances were investigated where there were strong incentives to practice earnings management. The results confirm the earnings management hypothesis. Evidences were documented that Brazilian public companies manage their earnings to

  19. Digital pathology: A systematic evaluation of the patent landscape

    OpenAIRE

    Cucoranu, Ioan C.; Anil V. Parwani; Suryanarayana Vepa; Weinstein, Ronald S.; Liron Pantanowitz

    2014-01-01

    Introduction: Digital pathology is a relatively new field. Inventors of technology in this field typically file for patents to protect their intellectual property. An understanding of the patent landscape is crucial for companies wishing to secure patent protection and market dominance for their products. To our knowledge, there has been no prior systematic review of patents related to digital pathology. Therefore, the aim of this study was to systematically identify and evaluate United State...

  20. Enforcing patents in the era of 3D printing

    DEFF Research Database (Denmark)

    Ballardini, Rosa Maria; Norrgård, Marcus; Minssen, Timo

    2015-01-01

    This article explores relevant laws and doctrines of patent infringement in Europe with a special emphasis on 3D printing (3DP) technologies. Considering the difficulties that patent owners might face in pursuing direct patent infringement actions in the rapidly evolving era of 3DP, we suggest...... of IP law. Enforcing patents in the era of 3D printing Rosa Maria Ballardini, Marcus Norrgård, and Timo Minssen Journal of Intellectual Property Law & Practice 2015 10: 850-866...