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. 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.

  3. 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.

  4. Essays on Earnings Predictability

    DEFF Research Database (Denmark)

    Bruun, Mark

    This dissertation addresses the prediction of corporate earnings. The thesis aims to examine whether the degree of precision in earnings forecasts can be increased by basing them on historical financial ratios. Furthermore, the intent of the dissertation is to analyze whether accounting standards...... 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...... 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...

  5. Google Patents: The global patent search engine

    OpenAIRE

    Noruzi, Alireza; Abdekhoda, Mohammadhiwa

    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...

  6. Women's Earnings: An Overview.

    Science.gov (United States)

    Bowler, Mary

    1999-01-01

    Over the past 20 years, women's real earnings rose whereas those of men declined. Even as the gender pay gap narrowed, earnings differences between white women and black and Hispanic women continued to grow. (Author)

  7. The Entrepreneurial Earnings Puzzle

    DEFF Research Database (Denmark)

    Chen, Jing; Åstebro, Thomas

    2014-01-01

    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...

  8. Decoding Patent Information Using Patent Maps

    OpenAIRE

    Liu, Chen-Yuan; Yang, James Chingyu

    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...

  9. Mendeteksi Earning Management

    Directory of Open Access Journals (Sweden)

    Ahim Abdurahim

    2015-12-01

    Full Text Available Artikel ini membahas perkembangan model-model yang dapat digunakan untuk mendeteksi adanya earnings management berdasarkan akrual (accrual-based models. Masing-masing model memiliki asumsi dan metoda yang berbeda dalam mendeteksi adanya earnings management. Masing-masing model memiliki kelemahan-kelemahan yang melekat disamping kelebihan-kelebihan yang dimilikinya. Dari keempat model yang dapat digunakan untuk mendeteksi earnings management yaitu, Healy Model, DeAngelo Model, Jones model, Modified Jones model dan Industry model, diuji oleh Dechow et al. (1995, dalam hal tingkat keakuratannya dalam mendeteksi adanya earnings management. Masing-masing model diuji tingkat kemungkinannya memiliki kesalahan dalam mengukur adanya earnings management dengan tipe kesalahan I dan tipe kesalahan II. Hasilnya menunjukkan bahwa sangat penting bagi para pengguna laporan keuangan untuk menginvestigasi faktor-faktor yang mendorong timbulnya earnings management yang berkaitan dengan kinerja keuangan perusahaan. Hasil lain diperoleh pula bahwa modified Jones Model (1991 memiliki kemampuan yang baik untuk mendeteksi adanya earnings management. 

  10. Incentives and Earnings Growth

    DEFF Research Database (Denmark)

    Frederiksen, Anders

    2013-01-01

    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...... 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....

  11. Spreadsheet Patents

    DEFF Research Database (Denmark)

    Borum, Holger Stadel; Kirkbro, Malthe Ettrup; Sestoft, Peter

    2018-01-01

    This technical report gives a list of US patents and patent applications related to spreadsheet implementation technology. It is intended as a companion to the monograph Spreadsheet Implementation Technology (Peter Sestoft, MIT Press 2014), and substantially extends and updates an appendix from...

  12. Industry earnings plummet 34%

    International Nuclear Information System (INIS)

    Price, R.B.; Sanders, V.

    1993-01-01

    This paper reports that earnings for the first 9 months of 1992 plunged from the year ago level for a sample of U.S. oil and gas companies. However, increased natural gas prices sparked improvement in the third quarter. Year to date earnings for a group of integrated and nonintegrated companies fell 34% to $8.6 billion compared to a year ago on revenues that fell less than 1%. But third quarter earnings for the group jumped 28% to $3.3 billion on revenues that increased 7% to $119.9 billion. Special charges for restructuring, writedowns, and property dispositions continued to affect companies in the third quarter

  13. Patent office governance and patent system quality

    OpenAIRE

    PICARD, Pierre M.; VAN POTTELSBERGHE DE LA POTTERIE, Bruno

    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...

  14. 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...

  15. Earnings management to avoid earnings decreases and losses

    DEFF Research Database (Denmark)

    Schøler, Finn

    2005-01-01

    This study focuses on earnings management by investigating the frequency distribution of the reported earnings (changes) by use of the approach documented by Burgstahler & Dichev (1997). In this study, it is investigated whether Danish firms use earnings management to avoid earnings decreases (an...... losses); and second: firm managers control "manageable" accounting accruals in anticipation of managing earnings....... 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......) and current liabilities, and reported earnings (changes) are examined. To address the problem further the modified Jones (1991) model is used to identify and separate discretionary accruals in order to identify pre-managed earnings (changes). The frequency distribution of these calculated premanaged earnings...

  16. Current Energy Patents

    International Nuclear Information System (INIS)

    Kelly, R.C.

    1982-01-01

    Current Energy Patents (CEP) provides abstracting and indexing coverage of the international patent literature, including patent applications, that concerns any aspect of energy production, conservation, and utilization

  17. 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...

  18. Earned Value Management

    CERN Document Server

    Ferguson, J

    2002-01-01

    Earned Value Management is a methodology used to measure and communicate the real physical progress of a project and show its true cost situation. This tool was developed by the US Department of Defense in 1967 and later used successfully for monitoring DOE projects, in particular the US LHC accelerator project. A clear distinction must be made between an earned value management system and other tools under consideration or already existing at CERN which permit accurate predictions of the amount and date of future payments or a detailed follow up of contracts.

  19. 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…

  20. Earned Income Tax Credit

    NARCIS (Netherlands)

    F.M. van Oers; R.A. de Mooij (Ruud)

    1998-01-01

    textabstractIn recent policy discussions in the Netherlands, the Earned Income Tax Credit (EITC) has been put forward as an effective instrument to reduce the unemployment rate among low-skilled workers. Using the MIMIC model, this article shows that a targeted EITC at low incomes indeed seems

  1. Presentation of 2004 earnings

    International Nuclear Information System (INIS)

    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.)

  2. Industry Valuation Driven Earnings Management

    NARCIS (Netherlands)

    T. Jiao (Tao); G.M.H. Mertens (Gerard); P.G.J. Roosenboom (Peter)

    2007-01-01

    textabstractThis paper investigates whether industry valuation impacts firms’ earnings management decisions. Existing accounting literature assumes that industry valuation has a constant impact on this decision. We argue that a higher industry valuation increases the perceived benefits of earnings

  3. Engaging in Earnings Management to Avoid Negative Earnings

    Directory of Open Access Journals (Sweden)

    Imam Subekti

    2010-04-01

    Full Text Available The purpose of this study is to investigate the earnings management behavior of companies listed in the Indonesia Stock Exchange (ISE. Specifically, the study investigates whether companies engaging in real earnings management or accrual management intent to avoid negative earnings; it also examines whether earnings management behavior supports efficient contracting or opportunistic behavior perspective. The sample of this study comprised 166 firm-years of manufacturing industrial sector during the period 2004 – 2005. Using multiple regressions, the study finds evidence that the companies engage in both earnings management, which are discretionary expenses (proxy of real earnings management and accruals management. This evidence supports the studies of Graham, Harvey, & Rajgopal (2005 and Roychowdhury (2006. Another result shows that the real earnings management conducted by the companies is efficient partially, while the accruals management is opportunistic.

  4. Forests

    Science.gov (United States)

    Louis R. Iverson; Mark W. Schwartz

    1994-01-01

    Originally diminished by development, forests are coming back: forest biomass is accumulating. Forests are repositories for many threatened species. Even with increased standing timber, however, biodiversity is threatened by increased forest fragmentation and by exotic species.

  5. 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....

  6. How patent experts create patent breadth

    DEFF Research Database (Denmark)

    Beukel, Karin

    2018-01-01

    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....

  7. 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...... 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...

  8. Birth Order, Schooling, and Earnings.

    OpenAIRE

    Behrman, Jere R; Taubman, Paul

    1986-01-01

    Birth-order effects are posited by many to affect earnings and schooling. The authors show how such effects can be interpreted to shift either the earnings possibility frontier for siblings or parental preferences. The authors find empirical evidence for birth- order effects on (age-adjusted) schooling and on earnings for young U.S. adults, though the latter is not robust for all specifications. The examination of intrahousehold allocations suggests that these birth-order differences occur, d...

  9. Obesity, Unemployment, and Earnings

    Directory of Open Access Journals (Sweden)

    Juho Härkönen

    2011-11-01

    Full Text Available The article analyses the effects of obesity—a clear signal of weight abnormality—on unemployment and earnings among Finnish men and women. Our empirical data consist of the last four waves (waves 4 to 8 of the Finnish section of the European Community Household Panel (ECHP data collected between 1998 and 2001. According to our results, obese women have a significantly higher risk of unemployment (even after controlling for age, level of education and other related factors, than women who are not obese. Furthermore, the generally weaker occupational positions of obese women tend to translate to lower earnings. Overall, obese women are more likely to have weaker labour market attachment  and hold socio-economically weaker positions. Similar results were not found among men. Thus, our results indicate the presence of gender discrimination in the Finnish labour market. In the conclusions we further discuss weight related impacts on succeeding in the labour market, but also its role as a possible risk factor in drifting away from employment. We reflect on this issue as a form of inequality that can have an increasing significance in the future.

  10. 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...

  11. 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 [Reserved] Retained Earnings 433-439 [Reserved] ...

  12. Patents in INIS

    International Nuclear Information System (INIS)

    Scheel, H.; Breitfeld, B.

    1983-01-01

    Proceeding from the INIS rules for collecting, characterizing, and making available patent documents, results of an analysis are presented, which concern timeliness, origin, and classification of patents according to the INIS subject categories and the International Patent Classification. GDR's capabilities for SDI services and retrospective searches are outlined taking into account patents. For a selected subject area (IPC G21) the coverage of patents announced by INIS was found to be about 30%

  13. 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,

  14. 47 CFR 32.4550 - Retained earnings.

    Science.gov (United States)

    2010-10-01

    ... 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...

  15. 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...

  16. Patentability of inventions under the Nigeria's patents and designs act

    African Journals Online (AJOL)

    Patentability of inventions under the Nigeria's patents and designs act: an examination. ... AFRICAN JOURNALS ONLINE (AJOL) · Journals · Advanced Search · USING ... The Nigerian Patent Registry refuses patent applications for Software or ...

  17. Litigation-proof patents: avoiding the most common patent mistakes

    National Research Council Canada - National Science Library

    Goldstein, Larry M

    2014-01-01

    "Litigation-Proof Patents: Avoiding the Most Common Patent Mistakes explains the principles of excellent patents, presents the ten most common errors in patents, and details a step-by-step method for avoiding these common errors...

  18. Personality, IQ, and Lifetime Earnings

    DEFF Research Database (Denmark)

    Gensowski, Miriam

    2018-01-01

    This paper estimates the effects of personality traits and IQ on lifetime earnings of the men and women of the Terman study, a high-IQ U.S. sample. Age-by-age earnings profiles allow a study of when personality traits affect earnings most, and for whom the effects are strongest. I document...... a concave life-cycle pattern in the payoffs to personality traits, with the largest effects between the ages of 40 and 60. An interaction of traits with education reveals that personality matters most for highly educated men. The largest effects are found for Conscientiousness, Extraversion...

  19. A guide of patent map

    International Nuclear Information System (INIS)

    1999-12-01

    This book introduces application and characteristic of patent information, types of patent information data and research of patent information, arrangement of patent information and patent map, analysis of patent information, necessity, writing period arrangement way of patent map, cases of patent map on selection of task of research and development, system of research and development and application, examples of PM such as MAP by year, application, technique, Inventor, and claim point map and computerization like data arrangement of PM patent, collection of analysis range and item analysis of patent, cases and written reports on patent analysis.

  20. Patents for Soldiers

    Science.gov (United States)

    2016-06-10

    PATENTS FOR SOLDIERS A thesis presented to the Faculty of the U.S. Army Command and General Staff College in partial fulfillment...COVERED (From - To) AUG 2015 – JUNE 2016 4. TITLE AND SUBTITLE Patents for Soldiers 5a. CONTRACT NUMBER 5b. GRANT NUMBER 5c. PROGRAM...protection of an innovative idea; that is, a patent . A Soldier’s pursuit of patents provides the Army with tangible and intangible benefits. There are on

  1. 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...

  2. Social desirability of earnings tests

    OpenAIRE

    Cremer, Helmuth; Lozachmeur, Jean-Marie; Pestieau, Pierre

    2006-01-01

    In many countries pension systems involve some form of earnings test; i.e., an invidual's benefits are reduced if he has labor income. This paper examines whether or not such earning tests emerge when pension system and income tax are optimally designed. We use a simple model with individuals differing both in productivity and their health status. The working life of an individual has two 'endings': an official retirement age at which he starts drawing pension benefits (while possibly supplem...

  3. Can earnings manipulation create value?

    OpenAIRE

    Anton Miglo

    2008-01-01

    Existing literature usually considers earnings manipulation to be a negative social phenomenon. We argue that earnings manipulation can be a part of the equilibrium relationships between firm's insiders and outsiders. We consider an optimal contract between an entrepreneur and an investor where the entrepreneur is subject to a double moral hazard problem (one being the choice of production effort and the other being intertemporal substitution, which consists of transferring cash flows between...

  4. Earnings Inequality in International Perspective

    OpenAIRE

    Peracchi, Franco

    1999-01-01

    The increase in dispersion of personal earnings in the USA has received considerable attention and has been analyzed extensively. The evidence for other countries is less systematic. There are a few comparative studies, but they tend to focus on descriptions of the overall distribution of income or earnings. This paper compares the USA with other countries in order to understand whether the US experience is relatively unique or is instead part of a global (or perhaps industrial countries) phe...

  5. Self-Esteem and Earnings

    OpenAIRE

    Drago, Francesco

    2008-01-01

    Recent research in economics suggests a positive association between self-esteem and earnings. A major problem in this literature is that from simple cross-sectional wage regressions it is not possible to conclude that self-esteem has a causal impact on earnings. While classical measurement error leads to an attenuation bias, reverse causality and omitted variable are likely to drive the OLS coefficient on self-esteem upward. Using the National Longitudinal Survey of Youth (NLSY) that adminis...

  6. Forests

    International Nuclear Information System (INIS)

    Melin, J.

    1997-01-01

    Forests have the capacity to trap and retain radionuclides for a substantial period of time. The dynamic behaviour of nutrients, pollution and radionuclides in forests is complex. The rotation period of a forest stand in the Nordic countries is about 100 years, whilst the time for decomposition of organic material in a forest environment can be several hundred years. This means that any countermeasure applied in the forest environment must have an effect for several decades, or be reapplied continuously for long periods of time. To mitigate the detrimental effect of a contaminated forest environment on man, and to minimise the economic loss in trade of contaminated forest products, it is necessary to understand the mechanisms of transfer of radionuclides through the forest environment. It must also be stressed that any countermeasure applied in the forest environment must be evaluated with respect to long, as well as short term, negative effects, before any decision about remedial action is taken. Of the radionuclides studied in forests in the past, radiocaesium has been the main contributor to dose to man. In this document, only radiocaesium will be discussed since data on the impact of other radionuclides on man are too scarce for a proper evaluation. (EG)

  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. HMO penetration and physicians' earnings.

    Science.gov (United States)

    Hadley, J; Mitchell, J M

    1999-11-01

    The goal of this study is to estimate whether cross-sectional variations in enrollment in health maintenance organizations (HMOs) affected physicians' earnings and hourly income in 1990. Using data from a nationally representative sample of 4,577 younger physicians (penetration is endogenous and used the instrumental variables approach to obtain unbiased estimates. HMO penetration had a negative and statistically significant impact on physicians earnings in 1990. A doubling of the average level of HMO penetration in the market is estimated to reduce annual earnings by 7% to 10.7%, and hourly earnings by approximately 6% to 9%. It appears that HMOs were successful in reducing physicians' annual and per hour earnings in 1990, presumably through a combination of fewer visits and lower payment rates for people covered by HMOs. Although these results cannot be generalized to all physicians, the experience of a younger cohort of physicians may still be a good indicator of the future effects of HMOs because younger physicians may be more susceptible to market forces than older and more established physicians. Moreover, these results may be somewhat conservative because they reflect market behavior in 1990, several years before the rapid growth and more aggressive market behavior of HMOs in recent years.

  9. Invention note and patent note

    International Nuclear Information System (INIS)

    Chang, Sung Su

    1997-09-01

    This book deals with origin of invention and term related patent and invention, making idea, brain storming, 10 laws of invention skill, attitude of inventors, invention order, making good inventions, patent system, preparation of application, procedure and method of patent, management of patent, patent and trademark office, patent lawyer, copyright, new intellectual property right, industrial property right, trademark, invasion of industrial property right, patent, Judgment, preparation of items, application of industrial property right and effect of inventor and related people.

  10. 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.

  11. Earnings Management, Value Relevance Of Earnings and Book Value of Equity

    OpenAIRE

    Subekti, Imam

    2013-01-01

    Previous studies examining relationship between earnings management and value relevance of accounting information show that earnings management decrease value relevance of accounting information. Generally, the studies apply accruals earnings management. In contrast, the present study applies integrated earnings management proxies i.e. real and accruals earnings manage-ment. Real earnings management proxies are measured by abnormal cash flow of operation, ab-normal production cost, and abnorm...

  12. Thoughts on Earned Value Assessments

    Science.gov (United States)

    Pido, Kelle

    2009-01-01

    This slide presentation reviews the concepts of Earned Value reporting and Earned Value Metrics (EVM) and the implementation for the Constellation Program. EVM is used to manage both the contract and civil service workforce, and used as a measure of contractor costs and performance. The Program EVM is not as useful for Level of Effort tasking, for either contractor, or civil service employees. Some issues and concerns in reference to EVM and the process for the use of EVM for Mission assurance are reviewed,

  13. Patents and nanomedicine.

    Science.gov (United States)

    Bawa, Raj

    2007-06-01

    Big pharma's business model, which relies on a few blockbusters to generate profits, is clearly broken. Patent expiration on numerous blockbusters in recent years is already altering the drug landscape. Drug companies are also facing other challenges that necessitate development and implementation of novel R&D strategies, including those that focus on nanotechnology and miniaturization. Clearly, there is enormous excitement and expectation regarding nanomedicine's potential impact. However, securing valid and defensible patent protection will be critical. Although early forecasts for nanomedicine commercialization are encouraging, there are numerous bottlenecks as well. One of the major hurdles is an emerging thicket of patent claims, resulting primarily from patent proliferation as well as continued issuance of surprisingly broad patents by the US Patent and Trademark Office (PTO). Adding to this confusion is the fact that the US National Nanotechnology Initiative's widely cited definition of nanotechnology is inaccurate and irrelevant from a nanomedicine perspective. It is also the cause of the inadequate patent classification system that was recently unveiled by the PTO. All of this is creating a chaotic, tangled patent landscape in various sectors of nanomedicine where the competing players are unsure of the validity and enforceability of numerous issued patents. If this trend continues, it could stifle competition and limit access to some inventions. Therefore, reforms are urgently needed at the PTO to address problems ranging from poor patent quality and questionable examination practices to inadequate search capabilities, rising attrition, poor employee morale and a skyrocketing patent application backlog. Only a robust patent system will stimulate the development of commercially viable nanomedicine products that can drastically improve a patient's quality of life and reduce healthcare costs.

  14. Performance of Patenting Firms

    DEFF Research Database (Denmark)

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

    2000-01-01

    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-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...

  15. 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

  16. Physical Attractiveness, Employment, and Earnings

    OpenAIRE

    Christian Pfeifer

    2011-01-01

    Survey data is used to estimate the impact of physical attractiveness rated by the interviewer as well as by the respondent on employment probability and labor income of men and women. In addition to mean linear and non-linear effects on earnings, simultaneous quantile regressions are applied to analyze heterogeneity across the wage distribution.

  17. 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

  18. 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”.

  19. Measuring earnings quality: Evidence from New Zealand

    Directory of Open Access Journals (Sweden)

    Muhammad Nurul Houqe

    2011-01-01

    Full Text Available We utilize two basic approaches to measure the quality of earnings which control two different dimensions of earnings management. The research design is structured primary on the basis of calculating two different measures of the quality of earnings on the industry level and on the company level. We calculate earnings quality for New Zealand public firms from the OSIRIS (http://www.osiris.com database for 2004-2007. This research concludes that various stakeholders should apply more than one measure for the quality of earning in order to have strong evidence about the level of quality before taking any corrective action or making any decision related to that company. If one company is having low quality of earning according to one technique and high quality of earnings according to another, the stakeholders cannot have a final conclusion about that company and they need more investigations and analysis to assess the quality of earnings

  20. Gap Analysis: Application to Earned Value Analysis

    OpenAIRE

    Langford, Gary O.; Franck, Raymond (Chip)

    2008-01-01

    Sponsored Report (for Acquisition Research Program) Earned Value is regarded as a useful tool to monitor commercial and defense system acquisitions. This paper applies the theoretical foundations and systematics of Gap Analysis to improve Earned Value Management. As currently implemented, Earned Value inaccurately provides a higher value for the work performed. This preliminary research indicates that Earned Value calculations can be corrected. Value Analysis, properly defined and enacted,...

  1. Improving the Measurement of Earnings Dynamics

    DEFF Research Database (Denmark)

    Daly, Moira K.; Hryshko, Dmytro; Manovskii, Iourii

    The stochastic process for earnings is the key element of incomplete markets models in modern quantitative macroeconomics. We show that a simple modification of the canonical process used in the literature leads to a dramatic improvement in the measurement of earnings dynamics in administrative....... Accounting for these effects enables more accurate analysis using quantitative models with permanent and transitory earnings risk, and improves empirical estimates of consumption insurance against permanent earnings shocks....

  2. 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.

  3. Truth and falsity of patent

    International Nuclear Information System (INIS)

    Park, Gum Jin

    2006-10-01

    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.

  4. Searching bioremediation patents through Cooperative Patent Classification (CPC).

    Science.gov (United States)

    Prasad, Rajendra

    2016-03-01

    Patent classification systems have traditionally evolved independently at each patent jurisdiction to classify patents handled by their examiners to be able to search previous patents while dealing with new patent applications. As patent databases maintained by them went online for free access to public as also for global search of prior art by examiners, the need arose for a common platform and uniform structure of patent databases. The diversity of different classification, however, posed problems of integrating and searching relevant patents across patent jurisdictions. To address this problem of comparability of data from different sources and searching patents, WIPO in the recent past developed what is known as International Patent Classification (IPC) system which most countries readily adopted to code their patents with IPC codes along with their own codes. The Cooperative Patent Classification (CPC) is the latest patent classification system based on IPC/European Classification (ECLA) system, developed by the European Patent Office (EPO) and the United States Patent and Trademark Office (USPTO) which is likely to become a global standard. This paper discusses this new classification system with reference to patents on bioremediation.

  5. 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.

  6. Do analysts disclose cash flow forecasts with earnings estimates when earnings quality is low?

    OpenAIRE

    Bilinski, P.

    2014-01-01

    Cash flows are incrementally useful to earnings in security valuation mainly when earnings quality is low. This suggests that when earnings quality decreases, analysts will be more likely to supplement their earnings forecasts with cash flow estimates. Contrary to this prediction, we find that analysts do not disclose cash flow forecasts when the quality of earnings is low. This is because cash flow forecast accuracy depends on the accuracy of the accrual estimates and the precision of accrua...

  7. 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....

  8. Used, Blocking and Sleeping Patents

    DEFF Research Database (Denmark)

    Torrisi, Salvatore; Gambardella, Alfonso; Giuri, Paola

    2016-01-01

    This paper employs data from a large-scale survey (InnoS&T) of inventors in Europe, the USA, and Japan who were listed in patent applications filed at the European Patent Office with priority years between 2003 and 2005. We provide evidence regarding the reasons for patenting and the ways in which...... patents are being utilized. A substantial share of patents is neither used internally nor for market transactions, which confirms the importance of strategic patenting and inefficiency in the management of intellectual property. We investigate different types of unused patents—unused blocking patents...... 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...

  9. Patent Ductus Arteriosus

    Science.gov (United States)

    ... With Patent Ductus Arteriosus Figure A shows the interior of a normal heart and normal blood flow. ... PDA may shrink and go away. However, some children need treatment to close their PDAs. Some children ...

  10. DOE Patents Available for Licensing

    International Nuclear Information System (INIS)

    Stuber, C.

    1981-01-01

    DOE Patents Available for Licensing (DOE PAL) provides abstracting and indexing coverage of the DOE patent literature, including patent applications, that concerns any apsect of energy production, conservation, and utilization. The citations are arranged by subject category. DOE is prepared to grant exclusive or nonexclusive, revocable licenses under DOE-owned US patents and patent applications in accordance with the provisions of 10CFR781

  11. 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

  12. 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.

  13. Patenting Nanomedicine in Europe

    DEFF Research Database (Denmark)

    Nordberg, Ana

    This work addresses the question of determining whether reinterpretation, reformulation or replacement of article 53 (c) of the European Patent Convention is viable and advisable. It does so by reference to novel or resurfacing interpretative concerns connected with emerging technologies exemplif......This work addresses the question of determining whether reinterpretation, reformulation or replacement of article 53 (c) of the European Patent Convention is viable and advisable. It does so by reference to novel or resurfacing interpretative concerns connected with emerging technologies...... exemplified by nanomedicine, while considering known interpretative issues and traditional objections to this provision. The debate concerning the patentability of ‘medical methods’ is multi-layered and complex. The ‘medical methods exception’ is a public policy mechanism, intended to introduce flexibility...... in the patent system in order to allow for the protection of core ethical values of society. 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...

  14. 37 CFR 1.5 - Identification of patent, patent application, or patent-related proceeding.

    Science.gov (United States)

    2010-07-01

    ... UNITED STATES PATENT AND TRADEMARK OFFICE, DEPARTMENT OF COMMERCE GENERAL RULES OF PRACTICE IN PATENT CASES General Provisions General Information and Correspondence § 1.5 Identification of patent, patent... benefit of the date of deposit with the United States Postal Service. If the returned correspondence is...

  15. The lifespan of semiconductor patents by assignee and patent characteristics

    Directory of Open Access Journals (Sweden)

    Chang Shu-Hao

    2017-01-01

    Full Text Available Evaluating the values of patents is critical for both managers and investors. Patent maintenance time is an ideal proxy indicator for evaluating commercial patent value. This study investigated the survival rates of patents in the semiconductor industry by using a survival analysis and incorporated a predictive model for patent maintenance times. The technical characteristics of the patents, the assignee factors, and the statuses of the patents were used as the predictive factors for patent maintenance time. The results revealed a small entity size and the number of assignees are the risk factors that increase the likelihood of the maintenance time of a patent decreasing. The litigation status of a patent and the number of its international patent classifications, claims, forward citations, and assignments were determined to be the protection factors that raise the likelihood of its maintenance time extending. Additionally, substantial differences were noted between small entities and nonsmall entities and between being litigated and not in their effects on the survival rates of patents. This study examined the factors that affect the survival rates of patents and provides a reference for the managers and investors of intellectual property rights to use when assessing technical and commercial patent values.

  16. 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

  17. Job Search and Earnings Mobility

    OpenAIRE

    David Turchick

    2014-01-01

    Measures of social mobility provide an extra dimension for testing job search models. The present note tests the dynamic model in [Acemoglu, D., 1999. Changes in unemployment and wage inequality: an alternative theory and some evidence. American Economic Review 89, 1259-1278] with respect to Fields’ mobility-as-an-equalizer-of-longer-term-incomes index. The 1980s in the U.S. were not only a period of raising inequality, but also one of longer-term earnings becoming even more unequal than shor...

  18. Test Collections for Patent-to-Patent Retrieval and Patent Map Generation in NTCIR-4 Workshop

    OpenAIRE

    Fujii, Atsushi; Iwayama, Makoto; Kando, Noriko

    2004-01-01

    This paper describes the Patent Retrieval Task in the Fourth NTCIR Workshop, and the test collections produced in this task. We perform the invalidity search task, in which each participant group searches a patent collection for the patents that can invalidate the demand in an existing claim. We also perform the automatic patent map generation task, in which the patents associated with a specific topic are organized in a multi-dimensional matrix.

  19. investors behavior, earnings management and governance

    Directory of Open Access Journals (Sweden)

    Afraa Khzouri

    2014-07-01

    Full Text Available The aim of this paper is to study the relationship between earnings management, governance and investors behavior, since this latter can inform about the nature of earnings management and can be considered as a governance mechanism to reduce accounts manipulations. On the basis of a sample of 700 American firms for the period of 1996-2006, our empirical results show that investors who take short positions, are able to interpret the information detected from the earnings management. The activity of these investors may be considered as an indicator of the quality of the governance structure and the presence and nature of earnings management. The under-reaction of investors to information leads to short-term sale of the shares of poorly governed firms and characterized by an opportunistic earnings management and to invest in firms well-governed and characterized by an informational earnings management therefore an abnormal profit can be realized.

  20. Strategic management and utilization of patents

    International Nuclear Information System (INIS)

    Kim, Gyeong Go; Yun, Gwon Jun

    1993-11-01

    This book deals with why does management of patents need?, system of management of patents with function and site of management of patents and system and composition, what does management of patents department do?, task like technical development, management regulation, patent information, management of patents in small business with technical development of small business, how does business manage the patents in real, introduction of management of patents in the U.S, Europe, Japan, and Korea, and management of patents as strategic management.

  1. 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 ...

  2. Optimal earnings-related umemployment benefits

    OpenAIRE

    Taslimi, Mohammad

    2003-01-01

    Existing unemployment insurance systems in many OECD countries involve a ceiling on insurable earnings. The result is lower replacement rate for employees with relatively high earnings. This paper examines whether replacement rates should decrease as the level of earnings rises. The framework is a search equilibrium model where wages are determined by Nash bargaining between firms and workers, job search intensity is endogenous and workers are heterogeneous. The analysis suggests higher repla...

  3. Comprehension and application of patent information

    International Nuclear Information System (INIS)

    Lee, Sang Nam

    2004-05-01

    This book gives descriptions of conception of patent information such as the meaning, characteristic, function, investigation and map of patent information, pro-patent period and patent strategy of the business. It also deals with comprehension of patent information like publication of nations, patent document, patent procedure in Korea, patent procedure in Japan, the U.S, and Europe, article and function of patent document, patent information survey such as writing of search keyword, procedure of the survey and search site of other countries, patent analysis and patent map.

  4. Patenting human genes: Chinese academic articles' portrayal of gene patents.

    Science.gov (United States)

    Du, Li

    2018-04-24

    The patenting of human genes has been the subject of debate for decades. While China has gradually come to play an important role in the global genomics-based testing and treatment market, little is known about Chinese scholars' perspectives on patent protection for human genes. A content analysis of academic literature was conducted to identify Chinese scholars' concerns regarding gene patents, including benefits and risks of patenting human genes, attitudes that researchers hold towards gene patenting, and any legal and policy recommendations offered for the gene patent regime in China. 57.2% of articles were written by law professors, but scholars from health sciences, liberal arts, and ethics also participated in discussions on gene patent issues. While discussions of benefits and risks were relatively balanced in the articles, 63.5% of the articles favored gene patenting in general and, of the articles (n = 41) that explored gene patents in the Chinese context, 90.2% supported patent protections for human genes in China. The patentability of human genes was discussed in 33 articles, and 75.8% of these articles reached the conclusion that human genes are patentable. Chinese scholars view the patent regime as an important legal tool to protect the interests of inventors and inventions as well as the genetic resources of China. As such, many scholars support a gene patent system in China. These attitudes towards gene patents remain unchanged following the court ruling in the Myriad case in 2013, but arguments have been raised about the scope of gene patents, in particular that the increasing numbers of gene patents may negatively impact public health in China.

  5. Are biosimilars patentable?

    Science.gov (United States)

    Rolfe, Damian; Parker, Jayson; Morgan, Max

    2016-08-01

    This paper explores whether, and under what circumstances, a biosimilar approved in the United States under the Biologics Price Competition and Innovation Act (hereafter 'BPCIA') can be patented. The possibility that a biosimilar product could have meaningful patent protection arises from specific requirements for biosimilarity under the BPCIA, which account for the fact that manufacturing processes of biologics are inherently imprecise. The requirements for biosimilar approval may provide sufficient leeway to a biosimilar applicant to patent structural or formulation differences that provide non-clinical but business-relevant advantages over the reference molecule, such as improved shelf-life or ease of manufacture, without compromising clinical biosimilarity. Examination of the BPCIA and related Acts, Food and Drug Administration (FDA) guidance papers, case law, patent database searching, and relevant scholarly articles. Legislative and regulatory requirements for the approval of a biosimilar under the BPCIA are focused on clinical results and allow a degree of leeway for differences to exist between a biosimilar's structure and non-clinical components and those of the biosimilar's reference molecule. This leeway can be exploited to provide the biosimilar with potentially patentable business-relevant advantages over its reference product while maintaining clinical biosimilarity to the reference product.

  6. 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.

  7. 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…

  8. The Earnings Gap between Women and Men.

    Science.gov (United States)

    Women's Bureau (DOL), Washington, DC.

    The size of the earnings gap between men and women has not changed substantially in recent years. The sustained earnings differential contrasts significantly with recent gains women have made in the job market. Several factors contribute to the wage differences: (1) The majority of women are in lower-paying occupations and lower-status jobs even…

  9. 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...

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

    Science.gov (United States)

    2010-04-01

    ... earnings; wages; net earnings from self-employment. 404.452 Section 404.452 Employees' Benefits SOCIAL...; net earnings from self-employment. (a) Reporting requirements and conditions under which a report of earnings, that is, wages and/or net earnings from self-employment, is required. (1) If you have not reached...

  12. The fallacy of Software Patents

    CERN Multimedia

    CERN. Geneva

    2015-01-01

    Software patents are usually used as argument for innovation but do they really promote innovation? Who really benefits from software patents? This talk attempts to show the problems with software patents and how they can actually harm innovation having little value for software users and our society in general.

  13. Intraoccupational Earnings Inequality. Human Capital and Institutional Determinants.

    Science.gov (United States)

    Lorence, Jon

    1987-01-01

    Examines the distribution of earnings within occupations. Finds that these are more widely distributed than earnings among differing occupations. Suggests some gender differences in the processes generating earnings disparities within occupations. (CH)

  14. Patent Searching for Librarians and Inventors.

    Science.gov (United States)

    Wherry, Timothy Lee

    Information on patents is provided for librarians and laypersons requiring an understanding of the system and the processes involved. Chapter 1 discusses successful patents; terms and concepts; patent types; copyright; trademark; requirements; patent examiners; patent pending; expiration; patentee and assignee; and reissued patents. Chapter 2…

  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. Patent urachus repair - slideshow

    Science.gov (United States)

    ... Drugs & Supplements Videos & Tools About MedlinePlus Show Search Search MedlinePlus GO GO About MedlinePlus Site Map FAQs Customer Support Health Topics Drugs & Supplements Videos & Tools Español You Are Here: Home → Medical Encyclopedia → Patent urachus repair - series—Normal anatomy URL of this ...

  17. Patent ductus arteriosus

    Science.gov (United States)

    ... Drugs & Supplements Videos & Tools About MedlinePlus Show Search Search MedlinePlus GO GO About MedlinePlus Site Map FAQs Customer Support Health Topics Drugs & Supplements Videos & Tools Español You Are Here: Home → Medical Encyclopedia → Patent ductus arteriosus URL of this page: //medlineplus.gov/ ...

  18. Patent urachus repair

    Science.gov (United States)

    ... Drugs & Supplements Videos & Tools About MedlinePlus Show Search Search MedlinePlus GO GO About MedlinePlus Site Map FAQs Customer Support Health Topics Drugs & Supplements Videos & Tools Español You Are Here: Home → Medical Encyclopedia → Patent urachus repair URL of this page: //medlineplus.gov/ ...

  19. 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

  20. Decoding gene patents in Australia.

    Science.gov (United States)

    Denley, Adam; Cherry, James

    2014-10-03

    Patents directed to naturally occurring genetic material, such as DNA, RNA, chromosomes, and genes, in an isolated or purified form have been granted in Australia for many years. This review provides scientists with a summary of the gene patent debate from an Australian perspective and specifically reviews how the various levels of the legal system as they apply to patents-the Australian Patent Office, Australian courts, and Australian government-have dealt with the issue of whether genetic material is proper subject matter for a patent. Copyright © 2015 Cold Spring Harbor Laboratory Press; all rights reserved.

  1. 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.

  2. 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.

  3. 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 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...... 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....

  4. Patenting Human Genes in Europe

    DEFF Research Database (Denmark)

    Minssen, Timo

    2017-01-01

    In accordance with the concept of the book and the assigned scope of the contribution, this chapter describes the European law with respect to the patent-eligibility of isolated DNA sequences. This chapter will further include a brief comparison with recent developments from the US and Australia....... It will, however, not focus on the important debates regarding the patent-eligibility of other biological material, diagnostic methods patents (as data aggregators) or abstract ideas which will be addressed by other contributions. Moreover, the analysis will merely concentrate on patent-eligibility. Other...... patentability requirement will only be briefly touched upon in the discussion part. The paper starts out in section 1.5.2 by discussing the patent-eligibility of isolated human DNA sequences on the European national level and under the Biotechnology Directive. Then the patent-eligibility of isolated human DNA...

  5. 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...

  6. Lovely but dangerous: The impact of patent citations on patent duration

    OpenAIRE

    Maurseth, Per Botolf

    2001-01-01

    - What is the impact of patent citations on patent renewal behaviour? Patent citations are commonly used as an indicator of technology spillovers. For cited patents therefore, patent citations have a potentially ambiguous impact. On the one hand, patent citations may indicate a scientific breakthrough, a high value of the cited patent and therefore a long survival period. On the other hand, patent citations may indicate competing innovations that render the cited patent obsolete. By discri...

  7. Earnings Management: Obvious Phenomenon in Albanian Market

    Directory of Open Access Journals (Sweden)

    Teuta Llukani

    2013-07-01

    This paper is focused on reviewing the existing literature with regard to the Earnings Management in response to the growing pressure of investors, policy makers, and companies’ governance reform mechanisms to curb opportunistic behavior of the managers of these companies. It also examines the existence of this phenomenon in Albanian context as well as tests the importance of Modified Jones Model as an efficient tool for detection of abnormal accruals, used as a proxy for earnings management. The results show that firms in the Albanian market are engaged in earnings management initiatives.

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

    CERN Multimedia

    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...

  9. Recent patents on flavonoids.

    Science.gov (United States)

    Mamta, Gokhale; Bansal, Y K; Sandhu, S S

    2013-12-01

    Flavonoids are substances which are widely distributed in the plant kingdom. They occur in considerable quantities in common food products, spices and beverages. Interest of researchers has been greatly enhanced towards therapeutic potential of flavonoids in last some years. This review summarizes important patents pertaining to recent biotechnological techniques applied for the production, analysis of biosynthetic pathways, effects and applications of different flavonoids. For systematic studies investigations which have been published in the form of patents, are classified in different sectors like biosynthesis, medical application, antimicrobial activity, alteration of flower color, industrial application, cosmetics, food and plant tissue culture. A number of activities have been observed in each sector with vast area of research on flavonoids.

  10. 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...

  11. Science of invention patent

    International Nuclear Information System (INIS)

    Park, Yeong Taek; Park, Su Dong

    1999-02-01

    This book tells science of invention patent about new way of invention and creative solution for problems, basic conception of TRIZ, resolution of physical contradictory and technical contradictory, development of system and types of evolution, change of thinking for solving the problems, analysis of structure for problem solution, problem solution using scientific phenomenon and effect, use of standard solution and algorithm of creative problem solution.

  12. Do Military Personnel Patent

    Science.gov (United States)

    2016-12-01

    following questions: In what fields are military personnel most likely to patent, and how do demographics, such as age, race, and gender , along with...technologies, which have transformed how the United States wages war. DARPA continues to develop new technologies and capabilities for the U.S. military today...build the European navies so it instead decided to utilize an innovative ship design to exploit a gap specific to the British Royal Navy. The six

  13. 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,...

  14. 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...

  15. Racial Earnings Differentials and Performance Pay

    Science.gov (United States)

    Heywood, John S.; O'Halloran, Patrick L.

    2005-01-01

    A comparative analysis between output-based payment and time rates payment is presented. It is observed that racial or gender earnings discrimination is more likely in time rates payment and supervisory evaluations.

  16. 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...

  17. 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...

  18. 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...

  19. Informativeness of accounting earnings in family firms

    OpenAIRE

    DOMINGO JAVIER SANTANA MARTÍN; JERÓNIMO PÉREZ ALEMÁN; CAROLINA BONA SÁNCHEZ

    2009-01-01

    This work examines the relationship between the family control and informativeness of accounting earnings in listed non-financial Spanish companies between 1997 and 2003. The results reveal a negative relationship between the family nature of the controlling shareholder and the credibility of accounting information. Moreover, as the level of voting rights in the hands of the family ultimate owner increases, the informativeness of earnings decreases. Only in family firms where the CEO is hired...

  20. Self-Employment, Earnings, and Sexual Orientation

    OpenAIRE

    Jepsen, Christopher; Jepsen, Lisa K.

    2017-01-01

    Although many studies document differences by sexual orientation in earnings and other labor-market outcomes, little is known about differences in self-employment. Our study contributes to both the self-employment literature and sexual-orientation literature by analyzing differences in self-employment rates and earnings by sexual orientation. Gay men are less likely to be self-employed than married men, whereas lesbians are equally likely to be self-employed as married women. We find that gay...

  1. Disparities in earnings and education in India

    OpenAIRE

    Rani, P. Geetha

    2014-01-01

    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 met...

  2. 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.

  3. EARNINGS MANAGEMENT IN U.S. HOSPITALS.

    Science.gov (United States)

    Dong, Gang Nathan

    2016-01-01

    This paper examines the hospital management practices of manipulating financial earnings within the bounds of generally accepted accounting principles (GAAP). We conduct regression analyses that relate earnings management to hospital characteristics to assess the economic determinants of hospital earnings management behavior. From the CMS Cost Reports we collected hospital financial data of all U.S. hospitals that request reimbursement from the federal government for treating Medicare patients, and regress discretionary accruals on hospital size, profitability, asset liquidity, operating efficiency, labor cost, and ownership. Hospitals with higher profit margin, current ratio, working capital, days of patient receivables outstanding and total wage are associated with more earnings management, whereas those with larger size and higher debt level, asset turnover, days cash on hand, fixed asset age are associated with lower level of earnings manipulation. Additionally, managers of non-profit hospitals are more likely to undertake some form of window-dressing by manipulating accounting accruals without changing business models or pricing strategies than their public hospital counterparts. We provide direct evidence of the use of discretionary accruals to manage financial earnings among U.S. hospitals and the finding has profound policy implications in terms of assessing the pervasiveness of accounting manipulation and the overall integrity of financial reporting in this very special public and quasi-public service sector.

  4. 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…

  5. 18 CFR 367.2160 - Account 216, Unappropriated retained earnings.

    Science.gov (United States)

    2010-04-01

    ..., Unappropriated retained earnings. 367.2160 Section 367.2160 Conservation of Power and Water Resources FEDERAL... retained earnings. This account must include the balances, either debit or credit, of unappropriated retained earnings arising from earnings of the service company. This account must not include any amounts...

  6. 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 (EVMS...

  7. Decoding Gene Patents in Australia

    OpenAIRE

    Denley, Adam; Cherry, James

    2015-01-01

    Patents directed to naturally occurring genetic material, such as DNA, RNA, chromosomes, and genes, in an isolated or purified form have been granted in Australia for many years. This review provides scientists with a summary of the gene patent debate from an Australian perspective and specifically reviews how the various levels of the legal system as they apply to patents—the Australian Patent Office, Australian courts, and Australian government—have dealt with the issue of whether genetic m...

  8. Patents: Recent Trends and Puzzles

    OpenAIRE

    Zvi Griliches

    1989-01-01

    This paper reviews the historical data on patenting in the United States with special reference to the last 20 years and their potential relation, if any, to the recent productivity slowdown. Two Points are made: Patents are not a "constant-yardstick" indicator of either inventive input or output. Moreover, they are "produced" by a governmental agency which goes through its own budgetary and inefficiency cycles. The paper shows that the appearance of an absolute decline in patenting in the 19...

  9. How Sensitive is Intergenerational Earnings Mobility to Different Measures?

    DEFF Research Database (Denmark)

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

    2008-01-01

    The article provides various estimates of intergenerational earnings mobility based on Danish administrative register information. The aim is to calculate how sensitive the results are to different earning periods, age brackets, and earning components enabling the most accurate cross country comp...... 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 higher than in the UK and USA....

  10. Using the Pareto Distribution to Improve Estimates of Topcoded Earnings

    OpenAIRE

    Philip Armour; Richard V. Burkhauser; Jeff Larrimore

    2014-01-01

    Inconsistent censoring in the public-use March Current Population Survey (CPS) limits its usefulness in measuring labor earnings trends. Using Pareto estimation methods with less-censored internal CPS data, we create an enhanced cell-mean series to capture top earnings in the public-use CPS. We find that previous approaches for imputing topcoded earnings systematically understate top earnings. Annual earnings inequality trends since 1963 using our series closely approximate those found by Kop...

  11. Stock Prices and Earnings: A History of Research

    OpenAIRE

    Patricia M. Dechow; Richard G. Sloan; Jenny Zha

    2014-01-01

    Copyright © 2014 by Annual Reviews. All rights reserved. Accounting earnings summarize periodic corporate financial performance and are key determinants of stock prices. We review research on the usefulness of accounting earnings, including research on the link between accounting earnings and firm value and research on the usefulness of accounting earnings relative to other accounting and nonaccounting information. We also review research on the features of accounting earnings that make them ...

  12. 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.

  13. The Academic Advantage: Gender Disparities in Patenting

    OpenAIRE

    Sugimoto, Cassidy R.; Ni, Chaoqun; West, Jevin D.; Larivi?re, Vincent

    2015-01-01

    We analyzed gender disparities in patenting by country, technological area, and type of assignee using the 4.6 million utility patents issued between 1976 and 2013 by the United States Patent and Trade Office (USPTO). Our analyses of fractionalized inventorships demonstrate that women's rate of patenting has increased from 2.7% of total patenting activity to 10.8% over the nearly 40-year period. Our results show that, in every technological area, female patenting is proportionally more likely...

  14. 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...

  15. Online Patent Searching: The Realities.

    Science.gov (United States)

    Kaback, Stuart M.

    1983-01-01

    Considers patent subject searching capabilities of major online databases, noting patent claims, "deep-indexed" files, test searches, retrieval of related references, multi-database searching, improvements needed in indexing of chemical structures, full text searching, improvements needed in handling numerical data, and augmenting a…

  16. 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

  17. Cameco sees improved earnings through nine months

    International Nuclear Information System (INIS)

    1991-01-01

    Cameco Corporation says it had net earnings of $29 million in the first nine months of this year, compared to a profit of $5.4 million in the same period last year. The 1990 earnings do not include a $60.2 million gain on the sale of Cameco's Rabbit Lake assets. The increased earnings, the company says, reflected lower interest expense, gains on foreign exchange and improved product margins. Uranium concentrate sales volumes were virtually unchanged from last year, but sales revenues rose 5.6%, largely due to the mix of contracts, as Cameco continued to avoid the spot market, as it has since 1988, in favour of seeking longer term contracts at better prices

  18. Post-earnings announcement drift in Greece

    OpenAIRE

    Forbes, William; Giannopoulos, George

    2015-01-01

    This paper presents evidence regarding the post-earnings announcement drift (PEAD) anomaly for the Greek market in the years 2000–2006 (covering earnings announcements in the years 2001–2007). The impact of the introduction of International Financial Reporting Standards on the size and prevalence of the PEAD anomaly is examined. Unlike recent evidence for the US market we find PEAD to be\\ud alive and well, and of growing importance in our Greek sample. It may be the adoption of international ...

  19. Family migration and relative earnings potentials

    DEFF Research Database (Denmark)

    Foged, Mette

    2016-01-01

    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......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...

  20. Patent arterial duct

    Directory of Open Access Journals (Sweden)

    Martin Robin P

    2009-07-01

    Full Text Available Abstract Patent arterial duct (PAD is a congenital heart abnormality defined as persistent patency in term infants older than three months. Isolated PAD is found in around 1 in 2000 full term infants. A higher prevalence is found in preterm infants, especially those with low birth weight. The female to male ratio is 2:1. Most patients are asymptomatic when the duct is small. With a moderate-to-large duct, a characteristic continuous heart murmur (loudest in the left upper chest or infraclavicular area is typical. The precordium may be hyperactive and peripheral pulses are bounding with a wide pulse pressure. Tachycardia, exertional dyspnoea, laboured breathing, fatigue or poor growth are common. Large shunts may lead to failure to thrive, recurrent infection of the upper respiratory tract and congestive heart failure. In the majority of cases of PAD there is no identifiable cause. Persistence of the duct is associated with chromosomal aberrations, asphyxia at birth, birth at high altitude and congenital rubella. Occasional cases are associated with specific genetic defects (trisomy 21 and 18, and the Rubinstein-Taybi and CHARGE syndromes. Familial occurrence of PAD is uncommon and the usual mechanism of inheritance is considered to be polygenic with a recurrence risk of 3%. Rare families with isolated PAD have been described in which the mode of inheritance appears to be dominant or recessive. Familial incidence of PAD has also been linked to Char syndrome, familial thoracic aortic aneurysm/dissection associated with patent arterial duct, and familial patent arterial duct and bicuspid aortic valve associated with hand abnormalities. Diagnosis is based on clinical examination and confirmed with transthoracic echocardiography. Assessment of ductal blood flow can be made using colour flow mapping and pulsed wave Doppler. Antenatal diagnosis is not possible, as PAD is a normal structure during antenatal life. Conditions with signs and symptoms of

  1. Using historic earnings to value hydro energy

    International Nuclear Information System (INIS)

    Robson, I.A.; Whittington, H.W.

    1993-01-01

    This article briefly presents a technique for assigning a value to the water held in and removed from the hydro reservoir. Using historic earnings as the basis for a series of equations, it aims to give engineers trading energy a reliable means of placing a value on what is effectively a ''free'' resource. (Author)

  2. 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,…

  3. 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

  4. Enterprise Bargaining and the Gender Earnings Gap.

    Science.gov (United States)

    Wooden, Mark

    1997-01-01

    Examination of the widening gender earnings gap in Australia indicates that women's wages continue to lag behind those of men. The main factor appears to be women's concentration in part-time work in enterprises where bargaining is less likely to occur. (JOW)

  5. Earnings Management and Valuation of Biological Assets

    Directory of Open Access Journals (Sweden)

    Ricardo Luiz Menezes da Silva

    2015-01-01

    Full Text Available The use of fair value to measure the worth of biological assets allows discretionary choices when using discounted cash flow in the absence of an active market, influencing the quality of accounting information. The objective of this study was to investigate evidence of earnings management among Brazilian companies that have adopted fair value based on the discounted cash flow method. The firms were investigated with regard to: a disclosure of the discount rate, b BM&FBovespa corporate governance levels; and c adherence to disclosure requirements in the Brazilian accounting standard CPC 29 (IAS 41. We analyzed 31 firms with significant biological assets from 2010 to 2012. The earnings management measurements were calculated according to the modified Jones, the Teoh, Welch and Wong (1998, and the KS models. The Mann-Whitney test of the means was applied and revealed evidence of greater earnings management for companies that use discounted cash flow, and the ones that least meet CPC 29 disclosure requirements, considering the KS model estimates. Regarding the other proposals, testing did not offer enough evidence of differences in discretionary accruals. In this sense, only hypotheses 1 and 4 are partially accepted, demanding more research in this area. We also present evidence in favor of adopting Exposure Draft ED/2013/08 Agriculture: Bearer Plants, Proposed amendments to IAS 16 and IAS 41, which proposes to measure biological assets at cost, because firms already following these rules showed lower earnings management in this study.

  6. 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.

  7. 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...

  8. Economic Justification of Patents and Exceptions to Patentability

    DEFF Research Database (Denmark)

    Nordberg, Ana

    2012-01-01

    The present article is the conclusion of a review of economic justifications for patent rights conducted with the objective of determining whether such arguments are per se capable of sustaining the existence of a different patentability regime for inventions of methods for treatment and diagnostic...... methods (art.53 (c) European Patent Convention). It starts by exploring the normative background and summarily describes the different types of claims allowed under the current legal framework and their differences. The following sections will describe and apply the main economic arguments sustaining...... patent rights inventions of methods for treatment and diagnostic methods. These reasoning will be later confronted with contra-arguments. This piece will finalize with the formulation of conclusions extracted from the previous debate, inter-alia that economic reasoning does not per se sustain...

  9. 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.

  10. Patent protection for microbial technologies.

    Science.gov (United States)

    Sherkow, Jacob S

    2017-11-01

    Microbial technologies often serve as the basis of fundamental research tools in molecular biology. These present a variety of ethical, legal and social issues concerning their patenting. This commentary presents several case studies of these issues across three major microbiological tools: CRISPR, viral vectors and antimicrobial resistance drugs. It concludes that the development of these technologies-both scientifically and commercially-depend, in part, on the patent regime available for each, and researchers' willingness to enforce those patents against others. © FEMS 2017. All rights reserved. For permissions, please e-mail: journals.permissions@oup.com.

  11. Patenting Biotechnological Inventions in Europe

    Directory of Open Access Journals (Sweden)

    Peter Raspor

    2002-01-01

    Full Text Available The patent system has been able to provide the protection for the achievements of different technologies and in that way it has supported further development and growth of the industry where those achievements were implemented. Modern technologies like information technology and biotechnology with genetic engineering that appeared in the 70s have overgrown the frames of the existing patent system because of their exponential development during the last thirty years. Industry that invests a huge amount of money in these technologies, especially in the field of biotechnology, where the results are very uncertain, has started to claim changes in the patent system.

  12. Lifetime earnings for physicians across specialties.

    Science.gov (United States)

    Leigh, J Paul; Tancredi, Daniel; Jerant, Anthony; Romano, Patrick S; Kravitz, Richard L

    2012-12-01

    Earlier studies estimated annual income differences across specialties, but lifetime income may be more relevant given physicians' long-term commitments to specialties. Annual income and work hours data were collected from 6381 physicians in the nationally representative 2004-2005 Community Tracking Study. Data regarding years of residency were collected from AMA FREIDA. Present value models were constructed assuming 3% discount rates. Estimates were adjusted for demographic and market covariates. Sensitivity analyses included 4 alternative models involving work hours, retirement, exogenous variables, and 1% discount rate. Estimates were generated for 4 broad specialty categories (Primary Care, Surgery, Internal Medicine and Pediatric Subspecialties, and Other), and for 41 specific specialties. The estimates of lifetime earnings for the broad categories of Surgery, Internal Medicine and Pediatric Subspecialties, and Other specialties were $1,587,722, $1,099,655, and $761,402 more than for Primary Care. For the 41 specific specialties, the top 3 (with family medicine as reference) were neurological surgery ($2,880,601), medical oncology ($2,772,665), and radiation oncology ($2,659,657). The estimates from models with varying rates of retirement and including only exogenous variables were similar to those in the preferred model. The 1% discount model generated estimates that were roughly 150% larger than the 3% model. There was considerable variation in the lifetime earnings across physician specialties. After accounting for varying residency years and discounting future earnings, primary care specialties earned roughly $1-3 million less than other specialties. Earnings' differences across specialties may undermine health reform efforts to control costs and ensure adequate numbers of primary care physicians.

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

    DEFF Research Database (Denmark)

    Schøler, Finn

    2004-01-01

    of some more specific company key accruals, where especially the two balance sheet accounts, inventory and accounts receivable, are of interest. This is documented and discussed by relating empirical measures of the quality of the different specific key-accruals as well as aggregated accruals quality vs......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....... The basic assumption is that the quality of accruals and earnings is decreasing as the magnitude of estimation errors in the accruals is increasing. The paper contributes to the literature on accrual (and earnings) quality by investigating not only the quality of aggregated accruals but also the quality...

  14. Developing a Systematic Patent Search Training Program

    Science.gov (United States)

    Zhang, Li

    2009-01-01

    This study aims to develop a systematic patent training program using patent analysis and citation analysis techniques applied to patents held by the University of Saskatchewan. The results indicate that the target audience will be researchers in life sciences, and aggregated patent database searching and advanced search techniques should be…

  15. 78 FR 31885 - Patent Term Extension

    Science.gov (United States)

    2013-05-28

    ... DEPARTMENT OF COMMERCE 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... States Patent and Trademark Office, P.O. Box 1450, Alexandria, VA 22313-1450. Federal Rulemaking Portal...

  16. 78 FR 7759 - Patent Cooperation Treaty

    Science.gov (United States)

    2013-02-04

    ... DEPARTMENT OF COMMERCE Patent and Trademark Office Patent Cooperation Treaty ACTION: Proposed collection; comment request. SUMMARY: The United States Patent and Trademark Office (USPTO), as part of its... States Patent and Trademark Office, P.O. Box 1450, Alexandria, VA 22313-1450. Federal Rulemaking Portal...

  17. 75 FR 20561 - Patent Term Extension

    Science.gov (United States)

    2010-04-20

    ... DEPARTMENT OF COMMERCE 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... Officer, Office of the Chief Information Officer, United States Patent and Trademark Office, P.O. Box 1450...

  18. 76 FR 72000 - Patent, Trademark & Copyright Acts

    Science.gov (United States)

    2011-11-21

    ... DEPARTMENT OF THE INTERIOR Geological Survey Patent, Trademark & Copyright Acts AGENCY: U.S... Consultants, 1255 Roberts Boulevard NW., 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...

  19. Earnings inequality and market work in husband-wife families

    OpenAIRE

    Pencavel, John H.

    2006-01-01

    Constructing pseudo-panel data from successive Current Population Surveys, this paper analyzes earnings inequality in husband and wife families over the life cycle and over time. Particular attention is devoted to the role of labor supply in influencing measures of earnings inequality. Compact and accurate descriptions of earnings inequality are derived that facilitate the analysis of the effect of the changing market employment of wives on earnings inequality. The growing propensity of marri...

  20. Credibility of management earnings forecasts and future returns

    OpenAIRE

    Norio Kitagawa; Akinobu Shuto

    2015-01-01

    This study investigates the effect of managerial discretion over their initial earnings forecasts on future performance. First, by estimating the discretionary portion of initial management earnings forecasts (defined as discretionary forecasts) based on the findings of fundamental analysis research, we find that firms with higher discretionary forecasts are more likely to miss their earnings forecast at the end of the fiscal year and revise their forecasts downward to meet their earnings for...

  1. 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.

  2. Research method of nuclear patent information

    International Nuclear Information System (INIS)

    Mo Dan; Gao An'na; Sun Chenglin; Wang Lei; You Xinfeng

    2010-01-01

    When faced with a huge amount of nuclear patent information, the key to effective research include: (1) Choose convenient way to search, quick access to nuclear technology related patents; (2) To overcome the language barrier, analysis the technical content of patent information; (3) Organize the publication date of retrieved patent documents, analysis the status and trends of nuclear technology development; (4) Research the patented technology of main applicants; (5) Always pay attention to the legal status of patent information, free use the invalid patents, at the same time avoid the patent infringement. Summary, patent information is important to obtain the latest technical information source, and the research work of patent information is a comprehensive understanding and mastery way for advanced nuclear technology. (authors)

  3. The academic advantage: gender disparities in patenting.

    Science.gov (United States)

    Sugimoto, Cassidy R; Ni, Chaoqun; West, Jevin D; Larivière, Vincent

    2015-01-01

    We analyzed gender disparities in patenting by country, technological area, and type of assignee using the 4.6 million utility patents issued between 1976 and 2013 by the United States Patent and Trade Office (USPTO). Our analyses of fractionalized inventorships demonstrate that women's rate of patenting has increased from 2.7% of total patenting activity to 10.8% over the nearly 40-year period. Our results show that, in every technological area, female patenting is proportionally more likely to occur in academic institutions than in corporate or government environments. However, women's patents have a lower technological impact than that of men, and that gap is wider in the case of academic patents. We also provide evidence that patents to which women--and in particular academic women--contributed are associated with a higher number of International Patent Classification (IPC) codes and co-inventors than men. The policy implications of these disparities and academic setting advantages are discussed.

  4. Religious coalition opposes gene patents.

    Science.gov (United States)

    James, J S

    1995-05-19

    The biotechnology industry is concerned about a coalition of mainstream religious leaders, working with Jeremy Rifkin of the Foundation of Economic Trends, who oppose the patenting of human and animal life forms, body parts, and genes. The coalition called a press conference on May 18 to ask the government to prohibit the current patenting practices for genetic engineering. The biotechnology industry argues that patents indicate that a company's research tool has significant value, and encourages capitalists to invest their dollars in the development of new treatments for diseases. They also argue that the 29 biotech drugs that are on the market have been developed as a result of patents on genes. Although most business leaders are united in opposing restrictions, many scientists are divided, citing both religious and scientific reasons.

  5. 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

  6. 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...

  7. 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...

  8. 18 CFR 367.2150 - Account 215, Appropriated 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 215, Appropriated retained earnings. 367.2150 Section 367.2150 Conservation of Power and Water Resources FEDERAL... retained earnings. This account must include the amount of retained earnings that has been appropriated or...

  9. 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 this...

  10. 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, the...

  11. Earnings Differences between Women and Men. Facts on Working Women.

    Science.gov (United States)

    Women's Bureau (DOL), Washington, DC.

    Although the gap between women's and men's wages differs slightly depending on how the gap is measured, no matter how they are measured, women's earnings are below those received by men in 97% of the occupations for which data are available. Since 1979, women's earnings have been climbing when compared with men's earnings, gaining steeply during…

  12. 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.

  13. 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.

  14. 37 CFR 1.710 - Patents subject to extension of the patent term.

    Science.gov (United States)

    2010-07-01

    ... of Patent Term Extension of Patent Term Due to Regulatory Review § 1.710 Patents subject to extension... primarily manufactured using recombinant DNA, recombinant RNA, hybridoma technology, or other processes...

  15. Earnings Management and Corporate Social Responsibility

    Directory of Open Access Journals (Sweden)

    Benjamin Uyagu

    2017-09-01

    Full Text Available This study lies at the heart of the issue of reliability of financial statements. Reliability is the accountant’s terminology for integrity of financial statements. This study focused on the impact of Corporate Social Responsibility on earnings management in the Nigerian manufacturing sectors. The study is motivated by the paucity of research on subject matter in manufacturing sub-sector in Nigeria. The study employed the ordinary least square multivariate regression technique. A sample of fifty- two manufacturing firms was used. The result shows that there is a positive relationship between CSR and earnings management. This study recommended that statutory bodies should put a ceiling on the amount to be expended on CSR which must be exceeded by any firm.

  16. Must producers earn a resource rent?

    International Nuclear Information System (INIS)

    Austvik, Ole Gunnar

    2003-01-01

    In petroleum producing countries it has been a prevailing opinion that a resource rent should be earned by petroleum producers due to the commodities' non-renewable nature. An important element in this logic is that the supply of oil and natural gas is limited to relatively few places in the world. As the resources are exploited, the remaining reserves are reduced. What is extracted today cannot be extracted tomorrow. Rationing of the scarce resource takes place through pricing mechanisms. Due to the scarcity the consumers must pay a higher price than the marginal production costs, so that the amounts supplied and demanded become equal. Most producers of oil and gas and not just the ones that produce the cheapest, have therefore until now earned an economic rent

  17. Timing of Earnings and Capital Structure

    OpenAIRE

    Miglo, Anton

    2014-01-01

    This paper shows that asymmetric information about the timing of earnings can affect corporate capital structure. It sheds some new light on two following questions: why may profitable firms be interested in issuing equity, and why does debt not necessarily signal a firm quality. These issues seem to be puzzling from the classical pecking-order theory or signalling theory point of view. The paper also contributes to the analysis of the link between debt-equity choice and subsequent performanc...

  18. Earnings Management and Corporate Social Responsibility

    OpenAIRE

    Benjamin Uyagu; Alexander Olawumi Dabor

    2017-01-01

    This study lies at the heart of the issue of reliability of financial statements. Reliability is the accountant’s terminology for integrity of financial statements. This study focused on the impact of Corporate Social Responsibility on earnings management in the Nigerian manufacturing sectors. The study is motivated by the paucity of research on subject matter in manufacturing sub-sector in Nigeria. The study employed the ordinary least square multivariate regression technique. A sample of fi...

  19. FAIR VALUE ACCOUNTING AND EARNINGS MANAGEMENT

    OpenAIRE

    Pei-Hui Hsu; Youan (Robert) Lin

    2016-01-01

    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 ...

  20. 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.

  1. 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.

  2. 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...

  3. The Naturoptic Method for Safe Recovery of Vision: Mentored Tutoring, Earnings, Academic Entity Financial Resources Tool

    Science.gov (United States)

    Sambursky, Nicole D.; McLeod, Roger David; Silva, Sandra Helena

    2009-05-01

    This is a novel method for safely and naturally improving vision. with applications for minority, female, and academic entity, financial advantages. The patented Naturoptic Method is a simple system designed to work quickly, requiring only a minimal number of sessions for improvement. Our mentored and unique activities investigated these claims by implementing the Naturoptic method on ourselves over a period of time. Research was conducted at off campus locations with the inventor of the Naturoptic Method. Initial visual acuity and subsequent progress is self assessed, using standard Snellen Eye Charts. Research is designed to document improvements in vision with successive uses of the Naturoptic Method, as mentored teachers or Awardees of ``The Kaan Balam Matagamon Memorial Award,'' with net earnings shared by the designees, academic entities, the American Indians in Science and Engineering Society, AISES, or charity. The Board requires Awardees, its students, or affiliates, to sign non-disclosure agreements. 185/1526

  4. Argonne National Laboratory patent portfolio

    International Nuclear Information System (INIS)

    Huguelet, B.C.

    1976-01-01

    This booklet contains the abstracts of all active U. S. patents on technology items that originated at ANL, the applicability of which is not limited to nuclear reactors. Also listed are the titles of all ANL-originated nuclear-related U. S. patents that are still in force. Selected technology items for which patent applications have been filed and are available for licensing are included in several categories. Categories included in this booklet are as follows: atmospheric and earth sciences; biological and medical sciences; chemistry and chemical engineering; cryogenics and superconductivity; electronics and electrical engineering; energy conversion; measurements and controls; methods and devices; materials and fabrication; physics, accelerators and fusion; and selected nuclear-related technology

  5. Patent quality and incentives at the patent office

    NARCIS (Netherlands)

    Schuett, F.

    2013-01-01

    Patent examination is a problem of moral hazard followed by adverse selection: examiners must have incentives to exert effort, but also to truthfully reveal the evidence they find. I develop a theoretical model to study the design of incentives for examiners. The model can explain the puzzling

  6. 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. ...

  7. 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. ...

  8. Fundamentals of patenting and licensing for scientists and engineers

    National Research Council Canada - National Science Library

    Ma, M. Y. (Matthew Y.)

    2009-01-01

    ... ...28 3.2 Types of Patents...28 3.3 Patent Dates ...29 viiviii Fundamentals of Patenting and Licensing for Scientists and Engineers 3.4 Eligibility of Priority Date ...30 3.5 Patentability ...32...

  9. Foreign patent documentation and information research

    International Nuclear Information System (INIS)

    Wang Tongsheng; Wu Xianfeng; Liu Jia; Cao Jifen; Song Tianbao; Feng Beiyuan; Zhang Baozhu

    2014-01-01

    Patent documentations are important scientific and technical documentations, which gather legal information, technical information and economic information together. According to WIPO forecasts, making full use of patent documentation can save 40% of research funding and 60% of the study period. Foreign patent documentations are the world's most valuable patent documentations, and many original technologies that have significant influence are first disclosed in foreign patent documentation. Studying and making use of foreign patent documentations can improve our starting point of scientific and technological innovation, and reduce the research investment. This paper analyzes foreign patent documentation and, combining with the actual development of nuclear technology in our country, makes specific recommendations for patent documentation research. (authors)

  10. 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.

  11. Can this kind of idea be a patent?

    International Nuclear Information System (INIS)

    Yu, Jae Bok

    2004-08-01

    This book mentions patent such as application, what is patents, patent law, procedure and patent attorney, which includes business idea is patent. Is internet domain name or name-brand? We can make a big money with others idea, the difference among patent, trademark, utility model rights and registration of design, priority system, new weapon in digital period, patent is a knife and a shield, the cost from application to registration, what is hunting of patent information, writing document for patent, patent examination and patent lawyer.

  12. Can this kind of idea be a patent?

    Energy Technology Data Exchange (ETDEWEB)

    Yu, Jae Bok

    2004-08-15

    This book mentions patent such as application, what is patents, patent law, procedure and patent attorney, which includes business idea is patent. Is internet domain name or name-brand? We can make a big money with others idea, the difference among patent, trademark, utility model rights and registration of design, priority system, new weapon in digital period, patent is a knife and a shield, the cost from application to registration, what is hunting of patent information, writing document for patent, patent examination and patent lawyer.

  13. Earned Value Management (EVM) Implementation Handbook

    Science.gov (United States)

    Terrell, Stefanie M.; Richards, Brad W.

    2018-01-01

    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.

  14. Earning the social licence for nuclear operations

    International Nuclear Information System (INIS)

    Duguay, A.K.; Hoornweg, B.J.

    2010-01-01

    In addition to safe nuclear operation, a critical component of earning the social licence is effective communication. This paper outlines development of a communications strategy contributing to overall utility operation and project goals through: 1) Relationships with employees, host communities and the general public that are transparent and honest; 2) Processes that effectively interconnect the internal and external communications; and 3) Organizational leadership models that support communication excellence. With strategic development of these three focus areas the nuclear operator will contribute to increased support of the operator's own licence to operate and of support for the nuclear industry as a whole. (author)

  15. Earning the social licence for nuclear operations

    Energy Technology Data Exchange (ETDEWEB)

    Duguay, A.K. [New Brunswick Power, New Brunswick (Canada); Hoornweg, B.J. [Ontario Power Generation, Ontario (Canada)

    2010-07-01

    In addition to safe nuclear operation, a critical component of earning the social licence is effective communication. This paper outlines development of a communications strategy contributing to overall utility operation and project goals through: 1) Relationships with employees, host communities and the general public that are transparent and honest; 2) Processes that effectively interconnect the internal and external communications; and 3) Organizational leadership models that support communication excellence. With strategic development of these three focus areas the nuclear operator will contribute to increased support of the operator's own licence to operate and of support for the nuclear industry as a whole. (author)

  16. Increasing the Discovery and Use of Non-Patent Literature (NPL): Scientific Publications in Patent Examination

    OpenAIRE

    F. Loizides; B. Diallo; A. Pollard; A. Mavri

    2017-01-01

    In this work we present findings on non-patent literature use, and specifically scientific publications such as academic articles. We interview patent examiners and observe their prior art searching in order to provide insights into the perceived usage of non-patent literature and produce high level requirements for advancing non-patent literature search tools.

  17. 77 FR 4509 - Patent Public Advisory Committee Public Hearings on the Proposed Patent Fee Schedule

    Science.gov (United States)

    2012-01-30

    ... patent fees. The publication of that Notice will open a comment window through which the public may...-P-2012-0002] Patent Public Advisory Committee Public Hearings on the Proposed Patent Fee Schedule... Trademark Office (USPTO) may set or adjust by rule any patent or trademark fee established, authorized, or...

  18. Exploring gender differences in patenting in Spain

    OpenAIRE

    Elba Mauleón; Cinzia Daraio; Maria Bordons

    2013-01-01

    The under-representation of women in science and technology is a matter of current great concern. Obtaining patent-based indicators by gender is crucial to analyse the situation of women in innovation, identify potential cases of gender inequalities, and support policy measures to promote gender balance. In this article we analyse men and women involvement in Spanish patents applied to the European Patent Office during 1990--2004. At least one female inventor is present in 18% of the patents;...

  19. Beyond Invention: Patent as Knowledge Law

    OpenAIRE

    Madison, Michael

    2017-01-01

    The decision of the Supreme Court of the United States in Bilski v. Kappos, concerning the legal standard for determining patentable subject matter under the American Patent Act, is used as a starting point for a brief review of historical, philosophical, and cultural influences on subject matter questions in both patent and copyright law. The article suggests that patent and copyright law jurisprudence was constructed initially by the Court with explicit attention to the relationship between...

  20. 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 term...

  1. The crush and spray: a patented design for herbicide application with less waste

    Science.gov (United States)

    Cherie LeBlanc Fisher; Adam H. Wiese

    2009-01-01

    The USDA Forest Service recently patented an equipment design to deliver herbicides more efficiently and cost-effectively. Towed by a standard all-terrain vehicle, the Crush and Spray can access out-of-the-way or wet locations. An adjustable roller first knocks down the unwanted plants. A low-set spray boom with wide angle sprayer nozzles then provides precise, close-...

  2. Patentability aspects of computational cancer models

    Science.gov (United States)

    Lishchuk, Iryna

    2017-07-01

    Multiscale cancer models, implemented in silico, simulate tumor progression at various spatial and temporal scales. Having the innovative substance and possessing the potential of being applied as decision support tools in clinical practice, patenting and obtaining patent rights in cancer models seems prima facie possible. What legal hurdles the cancer models need to overcome for being patented we inquire from this paper.

  3. 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 to...

  4. 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. ...

  5. 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, see...

  6. Earnings management environment : with the case of Troms Kraft

    OpenAIRE

    Nødset, Ingrid Foss

    2012-01-01

    In this paper I examine the topic of earnings management and use a case example. In the first part of the paper I review theory on two closely related topics - earnings management and fraud - and present and discuss incentives, methods, typical indications and frequency of earnings management in the financial statements. I continue to describe the frameworks and laws that apply to revenue recognition and how income is recognized in the power industry, as this is especially relevant for the ca...

  7. FEMALE EARNINGS AND DIVORCE RATES:SOME AUSTRALIAN EVIDENCE

    OpenAIRE

    Bruce Phillips; William Griffiths

    2002-01-01

    The purpose of this paper is to examine whether female earnings have influenced divorce rates in Australia, using state-level data for the past four decades. Following a recent study by Ressler and Waters (2000), which concludes from comparable US data that female earnings and divorce rates may be jointly endogenous, initial testing is performed to identify whether female earnings can be treated as exogenous. A Hausman specification error test finds no evidence of a simultaneous relationship ...

  8. Who Marries Differently-Aged Spouses? Earnings, Ability and Appearance

    OpenAIRE

    Mansour, Hani; McKinnish, Terra

    2012-01-01

    In direct contrast to conventional wisdom and most economic models of gender differences in age of marriage, we present robust evidence that men and women who are married to differently-aged spouses are negatively selected. Earnings analysis of married couples in the 1970, 1980, 1990 and 2000 Decennial Censuses finds that male earnings decrease with within-couple age difference, regardless of whether the man is older or younger than his wife. In contrast, female earnings increase with within-...

  9. A Digital Analysis Of The Reported Earnings Of Asian Firms

    OpenAIRE

    Kathy H.Y. Hsu; Thomas E. Wilson, Jr.

    2011-01-01

    Prior research (Carslaw, 1988; Thomas, 1989) has noted unusual patterns in the frequency of occurrence of certain digits contained in reported earnings. Employing digital analysis, studies have found that managers in the U.S. and Australia may round reported earnings numbers to achieve income-smoothing objectives. This study extends prior literature by examining whether reported earnings of firms from six Asian countries: South Korea, Malaysia, Philippines, Singapore, Thailand and China follo...

  10. 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 Term...

  11. Imitation, patent protection and welfare

    NARCIS (Netherlands)

    Mukherjee, A.; Pennings, H.P.G.

    2000-01-01

    Once a new technology has been invented it is shown that the innovator has an incentive to postpone technology adoption when the cost of imitation is high and patent protection is strong. With the possibility of licensing it is shown that licensing oftechnology instead of delaying technology

  12. CLASSICS UNITED STATES PATENT OFFICE

    Indian Academy of Sciences (India)

    IAS Admin

    From the profits, he became a very rich man and was able ... The Schedule referred to in these Letters Patent and making part of the same. TO ALL ... This is the real character and purpose of my invention; and in order to enable others ... kneading, it is rubbed through a hair, silk, or brass-wire sieve, (iron corrodes) and any.

  13. Patents - Overlooked Source of Information

    Czech Academy of Sciences Publication Activity Database

    Matějíček, Jiří; Ilavský, J.

    2004-01-01

    Roč. 13, č. 4 (2004), s. 473-476 ISSN 1059-9630 Institutional research plan: CEZ:AV0Z2043910 Keywords : patent * database * thermal spraying Subject RIV: JK - Corrosion ; Surface Treatment of Materials Impact factor: 1.068, year: 2004

  14. 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.

  15. THE INFLUENCE OF AUDIT COMMITTEE CHARACTERISTICS ON REAL EARNINGS MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Supriyaningsih Supriyaningsih

    2016-05-01

    Full Text Available Current study tests the impact of audit committees to the real earnings management.Using the manufacturing public listed companies from Indoensia Stock Exchange from 2012 until 2014, we found that that financial and accounting expertise of audit committee members and audit committee size have positive effect on real earnings management. Furthermore, we also found that the dual positions of the audit committee chairman have a negative effect on earnings management. The Tenure of audit committee chairman however, has no impact on real earnings management.

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

    OpenAIRE

    Alba Betancourt, Ana

    2016-01-01

    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 a...

  17. Rubbing Elbows and Blowing Smoke: Gender, Class, and Science in the Nineteenth-Century Patent Office.

    Science.gov (United States)

    Swanson, Kara W

    2017-03-01

    The United States Patent Office of the 1850s offers a rare opportunity to analyze the early gendering of science. In its crowded rooms, would-be scientists shared a workplace with women earning equal pay for equal work. Scientific men worked as patent examiners, claiming this new occupation as scientific in opposition to those seeking to separate science and technology. At the same time, in an unprecedented and ultimately unsuccessful experiment, female clerks were hired to work alongside male clerks. This article examines the controversies surrounding these workers through the lens of manners and deportment. In the unique context of a workplace combining scientific men and working ladies, office behavior revealed the deep assumption that the emerging American scientist was male and middle class.

  18. Entrepreneurial patent management in pharmaceutical startups.

    Science.gov (United States)

    Holgersson, Marcus; Phan, Tai; Hedner, Thomas

    2016-07-01

    Startups fill an increasingly important role as innovators in the pharmaceutical industry, and patenting is typically central to their success. This article aims to explore patent management in pharmaceutical startups. The results show that startups need to deal with several challenges related to patenting and an 'entrepreneurial' approach to patent management is called for. Resource constraints, venture capital provision, exits and other conditions and events must be readily considered in the patent management process to build a successful pharmaceutical venture, something that could benefit the pharmaceutical industry as a whole. Copyright © 2016 Elsevier Ltd. All rights reserved.

  19. Patent data mining method and apparatus

    Science.gov (United States)

    Boyack, Kevin W.; Grafe, V. Gerald; Johnson, David K.; Wylie, Brian N.

    2002-01-01

    A method of data mining represents related patents in a multidimensional space. Distance between patents in the multidimensional space corresponds to the extent of relationship between the patents. The relationship between pairings of patents can be expressed based on weighted combinations of several predicates. The user can select portions of the space to perceive. The user also can interact with and control the communication of the space, focusing attention on aspects of the space of most interest. The multidimensional spatial representation allows more ready comprehension of the structure of the relationships among the patents.

  20. The Patentability of Stem Cells in Australia.

    Science.gov (United States)

    Petering, Jenny; Cowin, Prue

    2015-07-01

    The potential therapeutic applications of stem cells are unlimited. However, the ongoing political and social debate surrounding the intellectual property and patenting considerations of stem cell research has led to the implementation of strict legislative regulations. In Australia the patent landscape surrounding stem cells has evolved considerably over the past 20 years. The Australian Patents Act 1990 includes a specific exclusion to the patentability of human beings and of biological processes for their generation. However, this exclusion has received no judicial consideration to date, and so its scope and potential impact on stem cell patents is unclear. Copyright © 2015 Cold Spring Harbor Laboratory Press; all rights reserved.

  1. Analysis of US patents on spacer grids

    International Nuclear Information System (INIS)

    Kim, Hyung Kyu; Song, Kee Nam; Yoon, Kyung Ho; Kang, Hong Seok; Kim, Hyung Kyu; Jeon, Tae Hyun; Oh, Dong Seok; In, Wang Ki; Bang, Jae Keun; Oh, Seung Eun; Seo, Jeong Min; Lee, Jin Seok; Park, Seong Keun

    1997-06-01

    The total of 137 US patents on spacer grids patented from 1968 through 1993 are analyzed and summarized. Database is constituted with designing the appropriate fields by which each patent can be identified. The fields consist of patent number, inventor, assignee, date of patent, title and major foci of the patent. The major foci are again classified by detailed subjects such as the fretting failure and fuel rod support-related, the strength-related, the fabrication-related as for mechanical subjects, while the cooling performance-related and the pressure drop-related as for thermal-hydraulic one. The 92% of the patents analyzed were issued form nuclear companies of USA, France and Germany. Among the patents dealing with mechanical subjects, the fretting failure and fuel rod support-related is more than the pressure drop-related among the patents of thermal-hydraulic subjects. The number of patents issued from Japan ranks just after Germany i.e., the 4th country. It is thought that much concern as well as investment should be increased in this field, the patent of nuclear components. (author). 2 tabs., 5 figs

  2. Analysis of US patents on spacer grids

    Energy Technology Data Exchange (ETDEWEB)

    Kim, Hyung Kyu; Song, Kee Nam; Yoon, Kyung Ho; Kang, Hong Seok; Kim, Hyung Kyu; Jeon, Tae Hyun; Oh, Dong Seok; In, Wang Ki; Bang, Jae Keun [Korea Atomic Energy Research Institute, Taejon (Korea, Republic of); Oh, Seung Eun; Seo, Jeong Min; Lee, Jin Seok; Park, Seong Keun [Korea Nuclear Fuel Company, Taejon (Korea, Republic of)

    1997-06-01

    The total of 137 US patents on spacer grids patented from 1968 through 1993 are analyzed and summarized. Database is constituted with designing the appropriate fields by which each patent can be identified. The fields consist of patent number, inventor, assignee, date of patent, title and major foci of the patent. The major foci are again classified by detailed subjects such as the fretting failure and fuel rod support-related, the strength-related, the fabrication-related as for mechanical subjects, while the cooling performance-related and the pressure drop-related as for thermal-hydraulic one. The 92% of the patents analyzed were issued form nuclear companies of USA, France and Germany. Among the patents dealing with mechanical subjects, the fretting failure and fuel rod support-related is more than the pressure drop-related among the patents of thermal-hydraulic subjects. The number of patents issued from Japan ranks just after Germany i.e., the 4th country. It is thought that much concern as well as investment should be increased in this field, the patent of nuclear components. (author). 2 tabs., 5 figs.

  3. 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.

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

    International Nuclear Information System (INIS)

    2012-03-01

    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?

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

    NARCIS (Netherlands)

    Braam, G.J.M.; Nandy, M.; Weitzel, G.U.; Lodh, S.

    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

  6. Gender Earnings Gap among Young European Higher Education Graduates

    Science.gov (United States)

    Garcia-Aracil, Adela

    2007-01-01

    This paper examines the composition of the gender earnings gap among young European higher education graduates, with a particular focus on competencies controlling for individual background and job characteristics. The results show that much of the female worker's earnings advantage can be explained by job characteristics. With respect to the…

  7. Post-Service Earnings of Vietnam-Era Veterans.

    Science.gov (United States)

    1987-12-01

    vets, for ihany faictors that civilian waces . 1contribLitC to earnings. f5 S. Bolin. Hess & Little Reereosion analysis Use of military trainingiI! %1...changes in the economy on the lifetime earnings of the sample members. He concluded that average annual income had increased while the returns to an

  8. OGJ group earnings show big gain for 1993

    International Nuclear Information System (INIS)

    Beck, R.J.; Sanders, V.

    1994-01-01

    Earnings for Oil and Gas Journal's group of 22 large US oil companies advanced sharply last year, increasing 70.9% from 1992. Group profits totaled $16.1 billion, with the gain stemming largely from lack of one time charges that depressed earnings in 1992. Adoption of new accounting rules associated with future postretirement costs caused the 1992 charges. US exploration and production earnings were mixed, tied in part to oil and gas production volumes. Higher gas prices and production helped boost earnings for a number of companies. But the earnings improvement from gas was offset by reduced oil production and prices. Results from non-U.S. E and P also were mixed. Average worldwide crude oil export prices were down from year earlier levels. However, for some companies this was offset by higher production levels and lower exploration costs. Earnings from refining and marketing were improved from 1992 levels, particularly for non-US operations. Lower feedstock costs, especially in the fourth quarter, helped boost earnings in this sector. Refining earnings gains also flowed from lower costs due to restructuring and an accompanying improvement in operating efficiency. The paper discusses world trends, operations and prices, US exploration and production, non-US E and P, US and non-US refining and marketing, petrochemicals, and the forecast for future demand

  9. 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...

  10. 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...

  11. 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...

  12. 5 CFR 630.303 - Part-time employees; earnings.

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Part-time employees; earnings. 630.303... AND LEAVE Annual Leave § 630.303 Part-time employees; earnings. A part-time employee for whom there... workweek, and a part-time employee on a flexible work schedule for whom there has been established only a...

  13. 5 CFR 844.402 - Restoration of earning capacity.

    Science.gov (United States)

    2010-01-01

    ... occupied immediately before retirement. The income limitation for most disability annuitants is based on... same as income for the purposes of the Internal Revenue Code. (2) Income earned from one source is not offset by losses from another source. Income earned as wages is not reduced by a net loss from self...

  14. The Earnings Management Motivation: Accrual Accounting vs. Cash Accounting

    Directory of Open Access Journals (Sweden)

    Sandeep Goel

    2016-09-01

    Full Text Available The Accrual basis of accounting has always found favour amongst corporate practitioners of earnings management. There have been extensive studies on earnings management, focusing on earnings hazards. This paper contributes to the literature by showing market inclination to accrual basis of accounting as motivated by a desire for earnings management. It analyzes the sample units’ performance in regard to accrual-indicators vs. cash-indicators and their pervasiveness on stock pricing in India. In India, the corporate ownership model is the Promoter Dominated Shareholders Model (PDSHM which makes this study unique in highlighting earnings management motivation. The units show a market preference for accrual numbers and motivation for earnings management as clear in their stock pricing behavior. I hope the study improves investors’ perception of the reliability of a firm’s performance, as measured by earnings. It is of use to the users of financial accounting and corporate finance globally for rationalizing the motivation behind earnings manipulation by the management.

  15. 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,…

  16. WHY DO COMPANIES FROM EMERGING COUNTRIES MANAGE EARNINGS?

    Directory of Open Access Journals (Sweden)

    Susana Callao

    2017-06-01

    Full Text Available This paper provides evidence in terms of the incentives which lead managers from emerging European countries to manage earnings. In particular, we focused on four Eastern European countries: the Czech Republic, Poland, Hungary and Slovakia, as the majority of studies on earnings management in developing countries were based on the Asian emerging market. The market of developing European countries is still barely explored. After we confirmed that managers from emerging European companies manage earnings, we find that within the different incentives which lead managers to earnings management, the avoidance of debt covenants violations is a strong incentive for managers. Additionally, those firms considered as poor investments (with less value have incentives to manage earnings down as a consequence to opt for market niche. Moreover, emerging Eastern European companies have incentives to flatten earnings of current periods in order to benefit in the future as the source of future nonmanipulated earnings will be insufficient, as they may expect reduced, or at least lower future performance of their companies affected by increasing global competition. Finally, we confirm that privately-owned companies tend to maximize accounting earnings more than state-owned companies because they are in a weaker position related to a specific political and historical factors.

  17. 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.

  18. 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." excerpt

  19. EARNINGS MANAGEMENT: DETERMINANT FACTORS AND STOCK PRICE IN DEVELOPING MARKET

    Directory of Open Access Journals (Sweden)

    Zaenal Fanani

    2017-03-01

    Full Text Available The aim of this study was to prove whether manager coped its earnings for the purpose ofinformative or target opportunistic. Research also investigated whether investment opportunity setinfl uenced the choice of manager to report as opportunistic to hide performance, or to report earningmore informative concerning with debt, political cost, market share, and earning. Sample of thisresearch was chosen by using purposive sampling of 350 manufacturing business listed in the JakartaStock Exchange, started from 1997 up to 2002. Structural Equation Modeling (SEM by using programof Analysis of Moment Structures (AMOS was considered as the appropriate statistical technique toexamine pattern relation of formed model. The results showed that earning management conductedby manager in Developing Market such as Indonesia represented informative earning managementwhich meant all investors had more own belief in earning reporting, but this research could notprove that company owning high investment opportunity set tended to conduct informative earningmanagement.

  20. 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.

  1. 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.

  2. 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.

  3. Rising U.S. Earnings Inequality and Family Labor Supply: The Covariance Structure of Intrafamily Earnings

    OpenAIRE

    Dean R. Hyslop

    2001-01-01

    This paper studies the labor supply contributions to individual and family earnings inequality during the period of rising wage inequality in the early 1980's. Working couples have positively correlated labor market outcomes, which are almost entirely attributable to permanent factors. An intertemporal family labor supply model with this feature is used to estimate labor supply elasticities for husbands of 0.05, and wives of 0.40. This implies that labor supply explains little of the rising a...

  4. Patents on periphery of the Amazon rainforest.

    Science.gov (United States)

    de Moura, Emanoel G; Araújo, José R G; Monroe, Paulo H M; de O Nascimento, Ivaneide; Aguiar, Alana C F

    2009-06-01

    In the humid tropics, on the edges of the Amazon forest, the technological challenges to establishing and maintaining productive and sustainable agricultural systems have yet to be overcome. The groups involved in agriculture in the north of Brazil still engage in the practice of slash and burn in order to prepare and fertilize the soil. This produces negative effects for the local and global environment, without the counter-effect of providing social benefits to rural communities. Whether this process continues is of fundamental importance to many countries because it means that slash and burn agriculture is advancing on the Amazon rainforest, with a negative effect on every dimension of national policy. Beyond social political problems the biggest challenge for researchers in the field of tropical agriculture is to offer technological alternatives that can sustain agriculture in soils derived from sedimentary rocks that have been subjected to a high degree of weathering. In this article patented information is also discussed. Experiments undertaken in this region recommend taking advantage of the rapid growth of plants in the tropics. We aimed at proposing a suitable alternative system for a sustainable soil management in the particular conditions of humid tropics, named as "no-till in alley cropping using tree leguminous mulch." This system offers the advantages of: bringing together, in the same space and at the same time, the processes of cultivation and the regeneration of soil fertility.

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

    DEFF Research Database (Denmark)

    Howells, John; Ron D, Katznelson

    -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...

  6. Patent first, ask questions later: morality and biotechnology in patent law.

    Science.gov (United States)

    Bagley, Margo A

    2003-12-01

    This Article explores the U.S. "patent first, ask questions later" approach to determining what subject matter should receive patent protection. Under this approach, the U.S. Patent and Trademark Office (USPTO or the Agency) issues patents on "anything under the sun made by man," and to the extent a patent's subject matter is sufficiently controversial, Congress acts retrospectively in assessing whether patents should issue on such interventions. This practice has important ramifications for morally controversial biotechnology patents specifically, and for American society generally. For many years a judicially created "moral utility" doctrine served as a type of gatekeeper of patent subject matter eligibility. The doctrine allowed both the USTPO and courts to deny patents on morally controversial subject matter under the fiction that such inventions were not "useful." The gate, however, is currently untended. A combination of the demise of the moral utility doctrine, along with expansive judicial interpretations of the scope of patent-eligible subject matter, has resulted in virtually no basis on which the USTPO or courts can deny patent protection to morally controversial, but otherwise patentable, subject matter. This is so despite position statements by the Agency to the contrary. Biotechnology is an area in which many morally controversial inventions are generated. Congress has been in react-mode following the issuance of a stream of morally controversial biotech patents, including patents on transgenic animals, surgical methods, and methods of cloning humans. With no statutory limits on patent eligibility, and with myriad concerns complicating congressional action following a patent's issuance, it is not Congress, the representative of the people, determining patent eligibility. Instead, it is patent applicants, scientific inventors, who are deciding matters of high public policy through the contents of the applications they file with the USTPO. This Article

  7. Sustainable management of the Nigerian forests for poverty alleviation

    African Journals Online (AJOL)

    Nigerian forests have played very important roles in the economy of the nation. Forestry was a major contributor to the foreign exchange earnings of Nigeria ... Forests are remarkable assets which if properly managed could perpetuate their usefulness. The people must be seen as important stakeholders and hence be ...

  8. 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.

  9. The Academic Advantage: Gender Disparities in Patenting

    Science.gov (United States)

    Sugimoto, Cassidy R.; Ni, Chaoqun; West, Jevin D.; Larivière, Vincent

    2015-01-01

    We analyzed gender disparities in patenting by country, technological area, and type of assignee using the 4.6 million utility patents issued between 1976 and 2013 by the United States Patent and Trade Office (USPTO). Our analyses of fractionalized inventorships demonstrate that women’s rate of patenting has increased from 2.7% of total patenting activity to 10.8% over the nearly 40-year period. Our results show that, in every technological area, female patenting is proportionally more likely to occur in academic institutions than in corporate or government environments. However, women’s patents have a lower technological impact than that of men, and that gap is wider in the case of academic patents. We also provide evidence that patents to which women—and in particular academic women—contributed are associated with a higher number of International Patent Classification (IPC) codes and co-inventors than men. The policy implications of these disparities and academic setting advantages are discussed. PMID:26017626

  10. The academic advantage: gender disparities in patenting.

    Directory of Open Access Journals (Sweden)

    Cassidy R Sugimoto

    Full Text Available We analyzed gender disparities in patenting by country, technological area, and type of assignee using the 4.6 million utility patents issued between 1976 and 2013 by the United States Patent and Trade Office (USPTO. Our analyses of fractionalized inventorships demonstrate that women's rate of patenting has increased from 2.7% of total patenting activity to 10.8% over the nearly 40-year period. Our results show that, in every technological area, female patenting is proportionally more likely to occur in academic institutions than in corporate or government environments. However, women's patents have a lower technological impact than that of men, and that gap is wider in the case of academic patents. We also provide evidence that patents to which women--and in particular academic women--contributed are associated with a higher number of International Patent Classification (IPC codes and co-inventors than men. The policy implications of these disparities and academic setting advantages are discussed.

  11. Alabama's forest products industry: performance and contribution to the State's economy, 1970 to 1980.

    Science.gov (United States)

    Wilbur R. Maki; Con H Schallau; Bennett B. Foster; Clair H. Redmond

    1986-01-01

    Employment and earnings in Alabama's forest products industry, like those of most Southern States, grew significantly between 1970 and 1980. The forest products industry accounted for a larger share of the State's economic base. in 1980 than in 1970. Of the 13 Southern States, only 5 had more forest products industry employment than Alabama. Moreover, during...

  12. US patent interferences vs. international first-to-file patent systems, and current GATT problems

    International Nuclear Information System (INIS)

    Parkhurst, R.W.; Serbinowski, P.A.

    1991-01-01

    Simultaneous superconductivity research activities by different entities have resulted in numerous US patent applications, some of which may claim identical inventions and thus likely will be involved in interference proceedings in the US Patent and Trademark Office to determine which inventors are entitled to priority of invention and the resulting US patent. The determination in an interference proceeding of what inventors were the first-to-invent a patentable invention is contrasted with the patent systems in the rest of the world where the first inventor to file his patent application automatically gains priority. This issue and other aspects of US patent law are the subjects of criticism of US patent law and practice in the current Uruguay round of talks on the General Agreement on Trade and Tariffs (GATT). Interesting aspects of each of these subjects will be discussed

  13. Alienation from the Objectives of the Patent System: How to Remedy the Situation of Biotechnology Patent.

    Science.gov (United States)

    Jiang, Li

    2018-03-12

    Some fundamental biotechnologies hold unprecedented potential to eradicate many incurable diseases. However, in absence of regulations, the power of patent makes the future use of some important biotechnology in few institution's hands. The excessive patents restrict researcher access to the fundamental technologies. It generates concerns and complaints of deteriorating the public health and social welfare. Furthermore, intellectual curiosities, funding, respect among colleagues etc., rather than patents, are the real motivations driving a major ground-breaking discoveries in biotechnology. These phenomena reveal that some biotechnology patents are alienated from the purpose of patent system. Therefore, it is necessary to take some approaches to stop over-patenting these fundamental biotechnology inventions. This article proposes a model regulatory framework for controlling biotechnology patent alienating from the purpose of patent system.

  14. Immigrants’ initial firm allocation and earnings growth

    Directory of Open Access Journals (Sweden)

    Wen Ci

    2017-05-01

    Full Text Available While employers are playing an increasingly important role in immigration selection in Canada, little is known about how firm-level characteristics affect the economic integration of immigrants. Using a Canadian employer–employee matched dataset, this paper considers whether immigrants initially employed in low-paying firms in Canada experienced inferior earnings growth than those initially employed in high-paying firms. The results show that the large earnings differential observed between immigrants initially employed in low- and high-paying firms diminished only slightly over the subsequent 14 years, even when differences in demographic and general human capital characteristics are taken into account. Alors que les employeurs jouent un rôle de plus en plus important dans la sélection des immigrants qui s’établissent au Canada, on en sait peu sur la façon dont les caractéristiques au niveau de l’entreprise influencent l’intégration économique de ces derniers. Au moyen d’un ensemble de données appariées sur les employeurs et les employés, le présent document vise à déterminer si la croissance des gains des immigrants employés initialement au Canada par des entreprises à bas salaires est plus faible que celle des gains des immigrants employés au départ par des entreprises à hauts salaires. Les résultats montrent que l’écart important observé entre les gains des immigrants employés au départ par des entreprises à bas salaires et de ceux employés par des entreprises à hauts salaires ne diminuait que légèrement au cours des 14 années suivantes, même après avoir tenu compte des différences de caractéristiques démographiques et de caractéristiques générales du capital humain.

  15. 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.

  16. Educational Pairings, Motherhood, and Women's Relative Earnings in Europe.

    Science.gov (United States)

    Van Bavel, Jan; Klesment, Martin

    2017-12-01

    As a consequence of the reversal of the gender gap in education, the female partner in a couple now typically has as much as or more education compared with the male partner in most Western countries. This study addresses the implications for the earnings of women relative to their male partners in 16 European countries. Using the 2007 and 2011 rounds of the European Union Statistics on Income and Living Conditions (N = 58,292), we investigate the extent to which international differences in women's relative earnings can be explained by educational pairings and their interaction with the motherhood penalty on women's earnings, by international differences in male unemployment, or by cultural gender norms. We find that the newly emerged pattern of hypogamy is associated with higher relative earnings for women in all countries and that the motherhood penalty on relative earnings is considerably lower in hypogamous couples, but neither of these findings can explain away international country differences. Similarly, male unemployment is associated with higher relative earnings for women but cannot explain away the country differences. Against expectations, we find that the hypogamy bonus on women's relative earnings, if anything, tends to be stronger rather than weaker in countries that exhibit more conservative gender norms.

  17. Marketization, occupational segregation, and gender earnings inequality in urban China.

    Science.gov (United States)

    He, Guangye; Wu, Xiaogang

    2017-07-01

    This article analyzes a large sample of the 2005 population mini-census data and prefecture-level statistics of China to investigate gender earnings inequality in the context of economic marketization, paying special attention to the changing role of occupational segregation in the process. We approximate marketization by employment sectors and also construct an index of marketization at the prefecture level. Results show that, despite the tremendous economic growth, marketization has exacerbated gender earnings inequality in urban China's labor markets. Gender earnings inequality is the smallest in government/public institutions, followed by public enterprises, and then private enterprises. The gender inequality also increases with the prefecture's level of marketization. Multilevel analyses show that occupational segregation plays an important role in affecting gender earnings inequality: the greater the occupational segregation, the more disadvantaged women are relative to men in earnings in a prefecture's labor market. Moreover, the impact of occupational segregation on gender earnings inequality increases with the prefectural level of marketization. These findings contribute to understanding the dynamics of gender earnings inequality and have important implications for policy to promote gender equality in urban China. Copyright © 2016 Elsevier Inc. All rights reserved.

  18. 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..., DEPARTMENT OF COMMERCE GENERAL RULES OF PRACTICE IN PATENT CASES National Processing Provisions The Drawings § 1.81 Drawings required in patent application. (a) The applicant for a patent is required to furnish...

  19. 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 A...

  20. 37 CFR 1.14 - Patent applications preserved in confidence.

    Science.gov (United States)

    2010-07-01

    ... 37 Patents, Trademarks, and Copyrights 1 2010-07-01 2010-07-01 false Patent applications preserved in confidence. 1.14 Section 1.14 Patents, Trademarks, and Copyrights UNITED STATES PATENT AND TRADEMARK OFFICE, DEPARTMENT OF COMMERCE GENERAL RULES OF PRACTICE IN PATENT CASES General Provisions...

  1. 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 of...

  2. 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 OFFICE...

  3. 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 Publication...

  4. 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 of...

  5. Patents - Superconductor materials, processes and devices

    International Nuclear Information System (INIS)

    Test, A.

    1987-01-01

    A patent is a grant by a country to an inventor or his assignee of the right to exclude others for a limited period of time from making, using or selling the patented invention within its territory. It is reported that basic patents have been filed by IBM and the University of Houston to protect a broad range of warm superconducting materials or compounds. It is believed that other researchers are seeking patents to protect related or improved materials, processes and apparatus. Because of the importance of this field and to speed up the patent process, the United States Patent Office is giving, upon request, special expedited status to these patent applications. A survey of Japanese companies shows that more than 1500 patents have been applied for in Japan relating to superconducting materials, compositions, apparatus using superconductors and improvements. It appears that the goal of the Japanese companies is to obtain a patent position in Japan so that they can trade with companies wishing to do business in Japan for rights in other parts of the world

  6. Performance of Patenting Firms in Danish Manufacturing

    DEFF Research Database (Denmark)

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

    2000-01-01

    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-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...

  7. The History of Patenting Genetic Material.

    Science.gov (United States)

    Sherkow, Jacob S; Greely, Henry T

    2015-01-01

    The US Supreme Court's recent decision in Association for Molecular Pathology v. Myriad Genetics, Inc. declared, for the first time, that isolated human genes cannot be patented. Many have wondered how genes were ever the subjects of patents. The answer lies in a nuanced understanding of both legal and scientific history. Since the early twentieth century, "products of nature" were not eligible to be patented unless they were "isolated and purified" from their surrounding environment. As molecular biology advanced, and the capability to isolate genes both physically and by sequence came to fruition, researchers (and patent offices) began to apply patent-law logic to genes themselves. These patents, along with other biological patents, generated substantial social and political criticism. Myriad Genetics, a company with patents on BRCA1 and BRCA2, two genes critical to assessing early-onset breast and ovarian cancer risk, and with a particularly controversial business approach, became the antagonist in an ultimately successful campaign to overturn gene patents in court. Despite Myriad's defeat, some questions concerning the rights to monopolize genetic information remain. The history leading to that defeat may be relevant to these future issues.

  8. Patents and Innovation: Friends or Foes?

    OpenAIRE

    Lévêque, François

    2007-01-01

    Over 2 million patents are currently in force in the EU and in the USA. Do they testify innovation is blockaded for they restrict freedom in research or do they give evidence innovation is flourishing for patent law provides incentives to invent new products and processes? In other terms do patents freeze or spur innovation? The question arises for massive anecdotal evidence shows the patent system may have turned on its head, e.g., USPTO and EPO examiners spend less than 30 hours pe...

  9. 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.

  10. 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.

  11. 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...

  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. 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

  14. 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…

  15. Discrimination against foreigners in the patent system : evidence from standard-essential patents

    NARCIS (Netherlands)

    de Rassenfosse, G.; Raiteri, E.; Bekkers, R.N.A.

    This paper tests for traces of discrimination against foreign firms in the patent prosecution process. It focuses on the case of China and looks specifically at patent applications declared as essential to a technological standard. The choice of standard-essential patents (SEPs) is particularly

  16. Discrimination in the patent system: evidence from standard-essential patents

    NARCIS (Netherlands)

    de Rassenfosse, G.; Raiteri, E.; Bekkers, R.N.A.

    2017-01-01

    This paper tests for traces of discrimination against foreigners in the patent prosecution process. It focuses on the case of China and looks specifically at patent applications declared as essential to a technological standard, so called standard-essential patents. The identification strategy

  17. 78 FR 51177 - Notice of Intent To Grant Partially Exclusive Patent License; ICAP Patent Brokerage, LLC

    Science.gov (United States)

    2013-08-20

    ... DEPARTMENT OF DEFENSE Department of the Navy Notice of Intent To Grant Partially Exclusive Patent License; ICAP Patent Brokerage, LLC AGENCY: Department of the Navy, DoD. ACTION: Notice. SUMMARY: The Department of the Navy hereby gives notice of its intent to grant to ICAP Patent Brokerage, LLC, a revocable...

  18. 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 DEFENSE Department of the Navy Notice of Intent To Grant Partially Exclusive Patent License; ICAP Patent Brokerage, LLC AGENCY: Department of the Navy, DoD. ACTION: Notice. SUMMARY: The Department of the Navy hereby gives notice of its intent to grant to ICAP Patent Brokerage, LLC, a revocable...

  19. PENGUKURAN PERMANENT EARNINGS PADA HUBUNGAN DENGAN KEBIJAKAN DIVIDEND PERUSAHAAN : REVIEW PENELITIAN

    Directory of Open Access Journals (Sweden)

    Wahyu Manuhara Putra

    2016-02-01

    Full Text Available Corporate earnings divided into a permanent component of earnings and transitory earnings will be very useful in estimating the future value of the company, that will be useful in decision making stock return. Be more relevant for investors and financial analysts in analyzing the earnings based on the permanent and transitory earnings. On permanent earnings will be more focused to get the gain from investments. One focus of research is based on this component is to test the relationship with the earnings dividend payment policy. Based on several studies obtained different results concerning the relationship with the permanent earnings dividend policy. Research that focuses on permanent earnings using two approaches to determine the accuracy of the proxy of permanent earnings. Determination of permanent earnings through the stock price and the latter by using the accounting profit.

  20. Grant Patents on Animals? An Ethical and Legal Battle Looms.

    Science.gov (United States)

    Wheeler, David L.

    1987-01-01

    Rulings on applications for animal patents being considered by the U.S. Patent and Trademark Office could profoundly influence university patent and research income. Many animal-rights advocates have expressed philosophical objections to genetic engineering of animals. (MLW)

  1. NREL Patents Method for Continuous Monitoring of Materials During

    Science.gov (United States)

    Manufacturing | News | NREL NREL Patents Method for Continuous Monitoring of Materials During Manufacturing News Release: NREL Patents Method for Continuous Monitoring of Materials During Manufacturing NREL's Energy Systems Integration Facility (ESIF). More information, including the published patent, can

  2. 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,...

  3. 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,...

  4. 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...

  5. 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...

  6. 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...

  7. Why does the Job Corps increase gender earnings inequality?

    OpenAIRE

    Strittmatter, Anthony

    2016-01-01

    Several studies considering the Job Corps find more positive earnings effects for males than for females. This effect heterogeneity in favor of males contrasts with the results of the majority of other training program evaluations. Applying the translated quantile approach of Bitler, Hoynes, and Domina (2014), I show that an important mechanism behind the surprising findings for the Job Corps operates through existing gender earnings inequality rather than Job Corps trainability differences b...

  8. The Effects of Unemployment on the Earnings of Young Australians

    OpenAIRE

    Matthew Gray

    2000-01-01

    The high rates of youth unemployment experienced in a number of OECD economies has raised concerns about the effect of this on subsequent earnings. Using the Australian Youth Survey (AYS) a longitudinal survey of Australian youth, we estimate the effects of unemployment on subsequent hourly and weekly earnings. The estimates suggest that, when unobserved heterogeneity is taken into account, it is only long histories of unemployment which have a negative effect on hourly wages. On the other ha...

  9. 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…

  10. Earnings Management Surrounding CEO Turnover: Evidence from Korea

    OpenAIRE

    JONG-SEO CHOI; YOUNG-MIN KWAK; CHONGWOO CHOE

    2012-01-01

    This article examines the empirical relation between CEO turnover and earnings management in Korea using a sample of 317 CEO turnovers and 634 non-turnover control firms during the period of 2001-2008. We classify CEO turnovers into four types depending on whether the departure of outgoing CEO is peaceful or forced and the incoming CEO is promoted from within or recruited from outside the firm. We measure earnings management by both discretionary accruals and real activities management. We al...

  11. The effect of leverage increases on real earnings management

    OpenAIRE

    Zagers-Mamedova, Irina

    2009-01-01

    textabstractMain subject of this paper is to understand whether there could be an incentive for managers to manipulate cash flow from operating activities (CFO) through the use of real earnings management (REM), in situations with increasing leverage. Based upon a study of Jelinek (2007) who researched the correlation between increasing levels of leverage and accrual earnings management, I developed my main hypothesis with respect to the effect of leverage increases on REM to influence CFO. R...

  12. R&D EXPENDITURES AND EARNINGS TARGETS: EVIDENCE FROM FRANCE

    OpenAIRE

    Guidara, Rihab; Boujelbene, Younes

    2015-01-01

    Research and development (R&D) investments reduce current-period earnings while the benefits associated with the investments occur in the future. This problem implies an earnings management tool to boost short-term performance. While there is much evidence regarding managerial discretion through R&D capitalization, empirical studies that directly examine managerial discretion through R&D expenditure adjusting have not been widely provided in the European context. This paper seeks ...

  13. R&D EXPENDITURES AND EARNINGS TARGETS: EVIDENCE FROM FRANCE

    OpenAIRE

    Guidara, Rihab; Boujelbene, Younes

    2015-01-01

    Research and development (R&D) investments reduce current-period earnings while the benefits associated with the investments occur in the future. This problem implies an earnings management tool to boost short-term performance. While there is much evidence regarding managerial discretion through R&D capitalization, empirical studies that directly examine managerial discretion through R&D expenditure adjusting have not been widely provided in the European context. This ...

  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 te...... deductable pension contributions and more expensive real estate or financed consumption where interest is tax deductable....

  15. How Working Time Reduction Affects Employment and Earnings

    OpenAIRE

    Santos Raposo, P.M.; van Ours, J.C.

    2008-01-01

    December 1, 1996 Portugal introduced a new law on working hours which gradually reduced the standard workweek from 44 hours to 40 hours. We study how this mandatory working hours reduction affected employment and earnings of workers involved. We find for workers who were affected by the new law that working hours decreased, while hourly wages increased, keeping monthly earnings approximately constant. We also find that the working hours reduction did not lead to an increased job loss of worke...

  16. Education, work and earnings of Peruvian women.

    Science.gov (United States)

    King, E M

    1996-01-01

    This study describes trends in educational attainment among women in Peru, and examines the determinants of educational attainment, labor force participation and employment, and earnings. Data were obtained from the Peruvian Living Standards Survey among a sample of 5644 women aged 20-59 years. Findings indicate that parents' educational variables had a positive and statistically significant relationship with the educational attainment of their daughters. The impact declined over time from older to younger cohorts. School reforms improved women's access to education. Education became more universal and compulsory over time. Daughters of mothers with white collar occupations had higher levels of schooling than farmers' daughters. The effects of fathers' education was larger. There was a wider gap between farmers and nonfarmers. Textbooks, teachers, and number of grades offered were the only primary school inputs that showed any clear cohort trend in their effect on years of schooling. As primary schools became more available, textbooks had a greater impact on school attainment. The impact of textbooks was larger for women than for men. The number of grades offered had a large positive effect which increased across cohorts from older to younger. Findings suggest weak effects of school reforms on women's likelihood of participating in the paid or unpaid labor force. Years of schooling had a very small and negative effect on total labor force participation. Woman's paid employment was influenced by age, education and training, household characteristics, and family's unearned income. Educational attainment had a small positive effect on participation in paid employment for younger women and no effect for older women. The average rate of return in paid employment to primary education was about 12%. Primary education had the highest rate of return. The return to job tenure was higher for younger women.

  17. 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...

  18. 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 hum...... future evolution and the corresponding public policy choices. This article seeks to provide prospective patentees with guidance and awareness concerning the patentability of methods for human enhancement.......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...

  19. Disclosure rules and declared essential patents

    NARCIS (Netherlands)

    Bekkers, R.N.A.; Catalini, C.; Martinelli, Arianna; Righi, C.; Simcoe, T.

    Many standard setting organizations (SSOs) require participants to disclose patents that might be infringed by implementing a proposed standard, and commit to license their “essential” patents on terms that are at least fair, reasonable and non-discriminatory (FRAND). Data from these SSO

  20. Patent protection and licensing in microfluidics.

    Science.gov (United States)

    Yetisen, Ali K; Volpatti, Lisa R

    2014-07-07

    Microfluidic devices offer control over low-volume samples in order to achieve high-throughput analysis, and reduce turnaround time and costs. Their efficient commercialisation has implications for biomedical sciences, veterinary medicine, environmental monitoring and industrial applications. In particular, market diffusion of microfluidic laboratory and point-of-care diagnostic devices can contribute to the improvement of global health. In their commercialisation, consultancy and patent protection are essential elements that complement academic publishing. The awareness of knowledge transfer strategies can help academics to create value for their research. The aim of this article is to provide a guidance to (1) overview the terminology in patent law, (2) elucidate the process of filing a patent in the US, EU, Japan and internationally, (3) discuss strategies to licence a patent, and (4) explain tactics to defend a patent in a potential infringement. Awareness of the patent law and rights allows obtaining optimised, valid and valuable patents, while accelerating implementation to market route. Striking a balance between academic publishing, consultancy to industry and patent protection can increase commercial potential, enhance economic growth and create social impact.

  1. DOE patents available for licensing: a bibliography

    International Nuclear Information System (INIS)

    Thoeming, G.H.

    1982-06-01

    Abstracts and indexes are provided for 1344 DOE patents or patent applications concerning any aspect of energy production, conservation, and utilization. The entries are arranged by subject category as shown in the table of contents. The bibliography covers the period from January 1974 through December 1980

  2. 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.

  3. 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.

  4. 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.

  5. Earning on Response Coefficient in Automobile and Go Public Companies

    Directory of Open Access Journals (Sweden)

    Lisdawati Arifin

    2017-09-01

    Full Text Available This study aims to analyze factors that influence earnings response coefficients (ERC, simultaneously and partially, composed of leverage, the systematic risk (beta, growth opportunities (market to book value ratio, and the size of the firm (firm size, selection of the sample in this study the author take 12 automakers and components that meet the criteria of completeness of the data from the year 2008 to 2012, entirely based on consideration of the following criteria: (1 the company's automotive and components are listed on the stock exchange, (2 have the financial statements years 2008-2012 (3 has a return data (closing price the first day after the date of issuance of the financial statements. This study uses secondary data applying multiple linear regression models to analyze and test the effect of independent variables on the dependent variable partially (t-test, simultaneous (f-test, and the goodness of fit (R-square on a research model. The result shows that leverage, beta, growth opportunities (market to book value ratio and size along with (simultaneously the effect on the dependent variable (dependent variable earnings response coefficients. Partially leverage negatively affect earnings response coefficients, partially beta negatively correlated earnings response coefficients, partially growth opportunities (market to book value ratio significant effect on earnings response coefficients, partially sized companies (firm size significantly influence earnings response coefficients.

  6. BOARD OF DIRECTORS STRUCTURE AND EARNINGS MANAGEMENT: BIST MANUFACTURING CASE

    Directory of Open Access Journals (Sweden)

    Hüseyin TEMİZ

    2018-01-01

    Full Text Available The aim of this study is to investigate association between firms’ board structure (independent members, audit comittee, female membership and board of directors size and earnings management. For the purpose of investigating associations four different earnings management models were used. In addition, four hypotheses were tested in the context of the study.  Within the scope of the study, data covering the years 2012 - 2016 belonging to the firms operating in the BIST Manufacturing Sector were used. According to results there is a relationship between the proportion of independent members in the board and earnings management practices based on accrual and sales manipulation. Obtained results confirm that the increase in the proportion of female members on the board reduces earnings management practices based on cash flow and sales manipulation. There is also evidence that an increase in the size of the board reduces earnings management practices based on cash flow and income manipulation. There is no supporting evidence that the proportion of audit comittee members reduces earnings management practices.

  7. 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

  8. 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

  9. On Sharks, Trolls, and Other Patent Animals

    DEFF Research Database (Denmark)

    Reitzig, Markus; Henkel, Joachim; Heath, Christopher

    2007-01-01

    Patent trolls (or sharks) are small patent holding individuals or firms who trap R&D intense manufacturers in patent infringement situations in order to receive damage awards for the illegitimate use of their technology. While of great concern to management, their existence and impact for both...... 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...

  10. Simultaneous invention and the patent law

    DEFF Research Database (Denmark)

    Howells, John

    inventions they often find this to challenge the idea that patent law (which rewards only the first inventor with exclusive rights) is needed to encourage invention and innovation. We review the empirical evidence alleged to show that simultaneous invention is prevalent for important inventions. In general...... is typical of important pioneer inventions in both survey evidence and alleged illustrative cases of simultaneous invention. We show this in the cases of Edison, the Wright brothers, the Selden automobile patent vis a vis Ford, Watt and the steam engine. We then point out that patent law inherently ensures...... that patent protection is not extended to near simultaneous inventions. There remain a number of simultaneous inventions discovered through interference proceedings but we find the number too small to mount a serious challenge to the general operation of patent law....

  11. 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......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...... 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...

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

    DEFF Research Database (Denmark)

    Søberg, Peder Veng

    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...

  13. Section for Standard and Patents - Standardization and Patents

    International Nuclear Information System (INIS)

    Wojtowicz, S.; Trechcinski, R.; Rybka, M.; Ryszkowska, A.; Wardaszko, J.

    1997-01-01

    Standardization; cooperation with the Patent Office Republic of Poland in the areas of inventiveness and patents. (author)

  14. 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...

  15. New, Patented Technique for Naturally Restoring Healthy Vision

    Science.gov (United States)

    Anganes, Andrew A.; McLeod, Roger David; Machado, Milena

    2009-05-01

    The patented NATUROPTIC METHOD FOR RESTORING HEALTHY VISION claims to be a novel teaching method for safely and naturally improving vision. It is a simple tutoring process designed to work quickly, requiring only a minimal number of sessions for improvement. We investigated these claims, implementing Naturoptics for safe recovery of vision, ourselves, over a period of time. Research was conducted at off campus locations, mentored by the creator of the Naturoptic Method. We assessed our initial visual acuity and subsequent progress, using standard Snellen Eye Charts. Our research is designed to document successive improvements in vision, and to assess our potential for teaching the method. Naturoptics' Board encourages work-study memorial awards for students. They are: ``The David Matthew McLeod Memorial Award,'' or ``The Kaan Balam Matagamon Memorial Award,'' with net earnings shared by the designees, academic entities, the American Indians in Science and Engineering Society, AISES, or charity. The Board requires awardees, students, and associated entities, to sign non-disclosure agreements.

  16. 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.

  17. Patent Keyword Extraction for Sustainable Technology Management

    Directory of Open Access Journals (Sweden)

    Jongchan Kim

    2018-04-01

    Full Text Available Recently, sustainable growth and development has become an important issue for governments and corporations. However, maintaining sustainable development is very difficult. These difficulties can be attributed to sociocultural and political backgrounds that change over time [1]. Because of these changes, the technologies for sustainability also change, so governments and companies attempt to predict and manage technology using patent analyses, but it is very difficult to predict the rapidly changing technology markets. The best way to achieve insight into technology management in this rapidly changing market is to build a technology management direction and strategy that is flexible and adaptable to the volatile market environment through continuous monitoring and analysis. Quantitative patent analysis using text mining is an effective method for sustainable technology management. There have been many studies that have used text mining and word-based patent analyses to extract keywords and remove noise words. Because the extracted keywords are considered to have a significant effect on the further analysis, researchers need to carefully check out whether they are valid or not. However, most prior studies assume that the extracted keywords are appropriate, without evaluating their validity. Therefore, the criteria used to extract keywords needs to change. Until now, these criteria have focused on how well a patent can be classified according to its technical characteristics in the collected patent data set, typically using term frequency–inverse document frequency weights that are calculated by comparing the words in patents. However, this is not suitable when analyzing a single patent. Therefore, we need keyword selection criteria and an extraction method capable of representing the technical characteristics of a single patent without comparing them with other patents. In this study, we proposed a methodology to extract valid keywords from

  18. Accounting standards and investor perception of earnings quality: IAS/IFRS vs. German Gaap

    OpenAIRE

    Ferrari Mascia; Momentè Francesco; Reggiani Francesco

    2011-01-01

    We analyze the earnings quality under the IAS/IFRS and German GAAP by evaluating the earnings management degree in IAS and HGB adopters and by investigating what is the level of uncertainty (reliability) that investors perceive from the earnings announced. Our results show that IAS and HGB adopters do not present any significant differences in earnings management, if we examine the working capital accruals, while IAS/IFRS sub-sample is less engaged in earnings management, considering the tota...

  19. Internal migration, earnings, and the importance of self-selection.

    Science.gov (United States)

    Ahmed, A M; Sirageldin, I

    1994-01-01

    This paper analyzes the impact of internal migration on earnings within the human capital model framework. Since migrants constitute a non-random sample of population, the endogenous nature of migration decision warrants necessary correction for the selectivity bias in their earnings function. The Mincer-type earnings model is thus augmented to determine the extent of this bias. Besides estimating the standard Mincerian earnings model, the paper also attempts to verify the learn-as-you-go proposition by introducing migration duration variables in the earnings model. Based on the household level Population, Labor Force, and Migration (1979-80) survey data, the analysis yields the following important conclusions: (i) the data allowed a meaningful estimation of Mincerian earnings function for migrants and non-migrants; (ii) the level of schooling was one of the important determinants of the distribution of income both for migrants and nonmigrants--the four categorical variables of education were in general statistically significant with expected signs, implying that the hypothesis of a positive relationship between income and education was accepted; (iii) the rates of return to education improved systematically with higher levels of education, thus confirming the notion that education serves as a signalling device; (iv) the age-income profile was almost linear for migrants but showed concavity for nonmigrants; (v) the presence of sample-selection was observed for migrants; and (vi) even after controlling for the influence of personal characteristics, i.e., education and experience, the long-standing migrants earned relatively more at the destination than the more recent migrants.

  20. Teaching Chemistry Students How To Use Patent Databases and Glean Patent Information

    Science.gov (United States)

    MacMillan, Margy; Shaw, Lawton

    2008-07-01

    Patent literature is an important source of chemical information that is often neglected by chemical educators. This paper describes an effort to teach chemistry students how to use patent databases to search for information on applied chemical technology related to the manufacture of industrial and specialty chemicals. Students in a second-year-level organic chemistry class were shown how to search patent literature as part of a group research paper assignment that involved determining the feasibility of starting an industrial chemical operation to manufacture a given industrial chemical. Students who were assigned high value or specialty chemicals were most likely to cite patent literature in their final papers. Students who were assigned plastics or bulk commodity chemicals were less likely to cite patents. It is suggested that students made choices about the usefulness of patent literature and that patents were most useful when current patents existed and provided the patent owner a competitive advantage. For plastics or commodity chemicals, manufacturing technologies tend to be mature and are well described by more accessible information sources. Suggestions are made for effective introduction of patent literature instruction into upper-level chemistry courses.

  1. AVC/H.264 patent portfolio license

    Science.gov (United States)

    Skandalis, Dean A.

    2006-08-01

    MPEG LA, LLC offers a joint patent license for the AVC (a/k/a H.264) Standard (ISO/IEC IS 14496-10:2004). Like MPEG LA's other licenses, the AVC Patent Portfolio License is offered for the convenience of the marketplace as an alternative enabling users to access essential intellectual property owned by many patent holders under a single license rather than negotiating licenses with each of them individually. The AVC Patent Portfolio License includes essential patents owned by DAEWOO Electronics Corporation; Electronics and Telecommunications Research Institute (ETRI); France Telecom, societe anonyme; Fujitsu Limited; Hitachi, Ltd.; Koninklijke Philips Electronics N.V.; LG Electronics Inc.; Matsushita Electric Industrial Co., Ltd.; Microsoft Corporation; Mitsubishi Electric Corporation; Robert Bosch GmbH; Samsung Electronics Co., Ltd.; Sedna Patent Services, LLC; Sharp Kabushiki Kaisha; Siemens AG; Sony Corporation; The Trustees of Columbia University in the City of New York; Toshiba Corporation; UB Video Inc.; and Victor Company of Japan, Limited. Another is expected also to join as of August 1, 2006. MPEG LA's objective is to provide worldwide access to as much AVC essential intellectual property as possible for the benefit of AVC users. Therefore, any party that believes it has essential patents is welcome to submit them for evaluation of their essentiality and inclusion in the License if found essential.

  2. 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......, which can be mobilized by patent experts with both an in-depth understanding of the scientific discovery, due to their educational background in the life sciences, and capabilities within the legal framework for patenting. More specifically, the findings reveal previously unreported aspects...

  3. Exploring Contextual Models in Chemical Patent Search

    Science.gov (United States)

    Urbain, Jay; Frieder, Ophir

    We explore the development of probabilistic retrieval models for integrating term statistics with entity search using multiple levels of document context to improve the performance of chemical patent search. A distributed indexing model was developed to enable efficient named entity search and aggregation of term statistics at multiple levels of patent structure including individual words, sentences, claims, descriptions, abstracts, and titles. The system can be scaled to an arbitrary number of compute instances in a cloud computing environment to support concurrent indexing and query processing operations on large patent collections.

  4. Quinoxaline derivatives: a patent review (2006--present).

    Science.gov (United States)

    González, Mercedes; Cerecetto, Hugo

    2012-11-01

    Quinoxaline scaffold is included in a large number of therapeutic agents because of its physicochemical properties that make the difference between them and the carbono analogue, naphthalene. This review of patented products presents the quinoxaline heterocycle as part of the structural patent claims from a medicinal chemistry perspective. We centred our discussion in the various drug patent applications of the quinoxaline and its derivatives. The applications are based firstly in the specific enzyme target with very low development in the disease treatment. Only for cancer and antimicrobial agents they were specifically determined but little is mentioned in order to insight in the last development activities.

  5. 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.

  6. The practice and earnings of preventive medicine physicians.

    Science.gov (United States)

    Salive, M E

    1992-01-01

    A shortage of preventive medicine (PM) physicians exists in the United States. Researchers know little about these physicians' earnings and practice characteristics. The American College of Preventive Medicine (ACPM) mailed a survey to all self-identified PM physicians on the American Medical Association (AMA) Physician Masterfile. A total of 3,771 (54%) responded; respondents' sex and region of residence were typical for PM physicians in general, with a slight excess of older physicians and those reporting board certification. A total of 2,664 (71%) were working full time, with median earnings of $85,000 (mean $90,000). Among full-time physicians, relatively higher earnings were associated with the following characteristics: male sex; age 45 to 64 years; major source of income from clinical, business, or industrial sources, rather than governmental or academic; and PM board certification. Full-time PM physicians earned much less than office-based private practitioners in several primary care specialties in 1989. The gap in earnings between PM specialists in government positions and those in the private sector is also substantial. Both disparities may require creative solutions.

  7. Patent border wars: defining the boundary between scientific discoveries and patentable inventions.

    Science.gov (United States)

    Holman, Christopher M

    2007-12-01

    Drawing an appropriate boundary between unpatentable natural phenomena and patentable inventions is crucial in preventing the patent laws from unduly restricting access to fundamental scientific discoveries. Some would argue that, particularly in the U.S., patents are being issued that purport to claim a novel product or process but that, in effect, encompass any practical application of a fundamental biological principle. Examples include gene patents, which Congress is considering banning, and patents relating to biological correlations and pathways, such as the patents at issue in the headline-grabbing LabCorp v. Metabolite and Ariad v. Eli Lilly litigations. In view of the mounting concern, it seems likely that Congress and/or the courts will address the issue, and perhaps substantially shift the boundary.

  8. Preliminary analysis of patent trends for magnetic fusion technology

    International Nuclear Information System (INIS)

    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

  9. Valuing patents on cost-reducing technology: A case study

    NARCIS (Netherlands)

    van Triest, S.P.; van de Vis, Wim

    2007-01-01

    We present an approach for valuing patents on production process improvements. Specifically, we focus on valuing a patent on cost-reducing process improvements from the viewpoint of the patent holding firm. We do this by considering the relevant cash flows that result from owning the patent. The

  10. 78 FR 62367 - Changes To Implement the Patent Law Treaty

    Science.gov (United States)

    2013-10-21

    ... Office 37 CFR Parts 1, 3 and 11 Changes To Implement the Patent Law Treaty; Final Rule #0;#0;Federal... 0651-AC85 Changes To Implement the Patent Law Treaty AGENCY: United States Patent and Trademark Office, Commerce. ACTION: Final rule. SUMMARY: The Patent Law Treaties Implementation Act of 2012 (PLTIA) amends...

  11. 78 FR 21787 - Changes To Implement the Patent Law Treaty

    Science.gov (United States)

    2013-04-11

    ... Trademark Office 37 CFR Parts 1 and 3 Changes To Implement the Patent Law Treaty; Proposed Rule #0;#0...-0007] RIN 0651-AC85 Changes To Implement the Patent Law Treaty AGENCY: United States Patent and Trademark Office, Commerce. ACTION: Notice of proposed rulemaking. SUMMARY: The Patent Law Treaties...

  12. 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 and...

  13. 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

  14. 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 to...

  15. 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 for...

  16. 77 FR 269 - Matters Related to Patent Appeals

    Science.gov (United States)

    2012-01-04

    ... DEPARTMENT OF COMMERCE United States Patent and Trademark Office Matters Related to Patent Appeals ACTION: Proposed collection; comment request. SUMMARY: The United States Patent and Trademark Office... Matters Related to Patent Appeals comment'' in the subject line of the message. Mail: Susan K. Fawcett...

  17. 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) General...

  18. 76 FR 53885 - Patent and Trademark Resource Centers Metrics

    Science.gov (United States)

    2011-08-30

    ... DEPARTMENT OF COMMERCE United States Patent and Trademark Office Patent and Trademark Resource Centers Metrics ACTION: Proposed collection; comment request. SUMMARY: The United States Patent and... ``Patent and Trademark Resource Centers Metrics comment'' in the subject line of the message. Mail: Susan K...

  19. 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 the...

  20. 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...

  1. Earnings and Job Satisfaction of Employed Spanish Doctoral Graduates

    Directory of Open Access Journals (Sweden)

    Juan Francisco Canal Domínguez

    2013-01-01

    Full Text Available The increasing demand for highly qualifi ed workers in developed countries has raised a new interest in analysing whether doctoral training meets the needs of the European labour market. Job satisfaction enables an approach to both the relationship between training and job position and to a company?s successful management of its relationship with those workers who are PhD holders. The results indicate that an analysis based on earnings is relevant, as it makes it possible to identify two clear job satisfaction behaviours: on the one hand, as earnings increase, so does job satisfaction, although this is found to a lesser extent in the higher earnings range; on the other hand, when moving up in the salary range, the relative assessment of job satisfaction components changes, as well as their signifi cance in explaining the variations in job satisfaction.

  2. Audit Committee Attributes and Earnings Management: Evidence from Nigeria

    Directory of Open Access Journals (Sweden)

    Afensimi Elijah

    2015-05-01

    Full Text Available Using the agency theoretical framework, the  study postulates that audit committee attributes can impact significantly, constraining accrual-based distortion of financial reporting credibility and thus improve the quality of financial reporting. To assess our arguments, audit committee size, audit committee financial literacy, audit committee attendance at meetings, audit committee independence and audit meetings frequency of meeting were regressed on financial reporting quality measured by discretionary accruals. The findings for the full sample and negative discretionary accruals sample confirm our expectation that audit committee characteristics have a constraining effect on earnings management. Specifically, audit committee financial expertise, audit committee size, audit committee independence and diligence showed an inverse and significant relationship with earnings management. This is in tandem with theoretical expectations and suggest that increases in these variables we exert a declining influence on earnings management. The study concludes that there is the need for companies to focus on attributes that strengthen the effectiveness of their audit committees.

  3. 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

  4. 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...... 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.  ...

  5. Managing the patent thicket and maximizing patent lifetime in vaccine technology.

    Science.gov (United States)

    Mertes, Maria M M; Stötter, Gerd

    2010-10-01

    Patents are exclusive rights for a limited period of time that are granted to provide an incentive for innovation and in exchange for the public disclosure of an invention. Patenting in the medical field, especially in the field of human vaccine technologies, is full of pitfalls, because the products that finally access the market are often covered by a multitude of exclusive IP rights. This commentary gives an overview on obstacles in vaccine patenting and how to overcome them, and intends to provide a patenting guideline for researchers.

  6. 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 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...... - the Wright brothers' warped-wing patent; second, that strict development block, defined as the prevention, or retardation of the development of technology understood to be capable of useful development, was not illustrated by any of their examples. Therefore I conclude that their general thesis...

  7. Turning Technology into Business Using University Patents

    NARCIS (Netherlands)

    Hartmann, L.

    2014-01-01

    We present an education paradigm that stimulates innovation and entrepreneurship through a master's-level university course: "Turning Technology into Business". The course was specifically designed to connect technological research with education using patented technologies developed at the research

  8. Internet: A place for patent retrieval

    African Journals Online (AJOL)

    GRACE

    2006-05-16

    May 16, 2006 ... Key words: Biotechnology, intellectual property rights, Patents, Internet application. INTRODUCTION. The principle objective of biotechnology is to produce ... Finland. France. Germany. Greek. Georgian. Hong Kong. Hungarian. Irsish. Italian. Japan. Korean. Luxemberg. Lithuania. Malaysian. Moldova.

  9. Patent documentation - comparison of two MT strategies

    DEFF Research Database (Denmark)

    Offersgaard, Lene; Povlsen, Claus

    2007-01-01

    This paper focuses on two matters: A comparison of how two different MT strategies manage translating the text type of patent documentation and a survey of what is needed to transform a MT research prototype system to a translation application for patent texts. The two MT strategies is represented....... The distinctive text type of patents pose special demands for machine translation and these aspects are discussed based on linguistic observations with focus on the users point of view. Two main demands are automatic pre processing of the documents and implementation of a module which in a flexible and user......-friendly manner offers the opportunity to extend the lexical coverage of the system. These demands and the comparison of the two MT strategies are discussed on the basis of proofread patents....

  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. Patent portfolio structure for single technology companies

    OpenAIRE

    Hartwell, Ian P.

    2004-01-01

    Single technology companies (STCs) are defined in this thesis as companies that (a) have the fundamental rights to a new technology, (b) have development of that technology as their core competence, (c) seek to exploit that technology primarily by licensing the patent rights, and (d) are driven primarily by 'technology push'. These factors often result in much of the value of the STC residing in its patent portfolio. This in turn may place significant - and often conflicting - ...

  12. Competition policy in patent cases and antitrust.

    Science.gov (United States)

    Sobel, Gerald

    2003-01-01

    The article that follows examines the competition policy reflected in the decisions of the Court of Appeals for the Federal Circuit in its patent cases. The court's views on this subject have been manifested most plainly in decisions that have transformed the law concerning infringement under the doctrine of equivalents and claim construction. In both categories, the court narrowed patent scope by reason of its desire to protect competitors. The article argues that the court's premise in prescribing narrower claim scope reflected an incomplete view of competition policy. The court's analysis overlooked the benefits to competition provided by patents, which stimulate inventions and their development. The article traces the development of antitrust jurisprudence and demonstrates how respect for the contribution of patents to competition and skepticism of free-riding has evolved, particularly beginning in the 1970s. The article draws a parallel between the Court's reasoning about competition policy, on the one hand, and the rejected views of Justices Hugo Black and William O. Douglas and abandoned patent-antitrust jurisprudence, on the other. The Federal Circuit's decision in Festo Corp. v. Shoketsu Kinzoku Kogyo Kabushiki Co., Ltd., 234 F.3d 558 (Fed. Cir. 2000), on the subject of equivalents is considered in the paper. In that decision, the majority adopted a new rule that completely barred infringement under the doctrine of equivalents of any claim limitation where, in prosecution, there had been a narrowing amendment relating to patentability. In the past, prosecution estoppel foreclosing equivalents had been subject to a "flexible bar," which, in some circumstances, allowed for equivalence notwithstanding such an amendment. The article points out that because almost all patents are amended during prosecution, the effect would be to allow widespread copying of patented inventions by trivial modifications of any narrowed claim limitation. The incentive to innovate

  13. Patent business guide in a domestic and foreign countries

    International Nuclear Information System (INIS)

    2009-09-01

    This book explains general things on industrial property right, which includes description of industrial property right, types, qualification for application of patent, application guide, on-line application, useful procedure of application, writing methods and samples for application of patents such as design patent and trademarks patent, writing skill and examples for registration, writing ways and examples related examination and writing tips and samples on international application of patent.

  14. Trends in worldwide nanotechnology patent applications: 1991 to 2008

    OpenAIRE

    Dang, Yan; Zhang, Yulei; Fan, Li; Chen, Hsinchun; Roco, Mihail C.

    2009-01-01

    Nanotechnology patent applications published during 1991?2008 have been examined using the ?title?abstract? keyword search on esp@cenet ?worldwide? database. The longitudinal evolution of the number of patent applications, their topics, and their respective patent families have been evaluated for 15 national patent offices covering 98% of the total global activity. The patent offices of the United States (USA), People?s Republic of China (PRC), Japan, and South Korea have published the larges...

  15. Patent Value: A Business Perspective for Technology Startups

    OpenAIRE

    Angela de Wilton

    2011-01-01

    In the last year, news headlines have highlighted record patent infringement settlements, multibillion dollar auctions of large corporate patent portfolios, and ongoing patent battles between key technology industry players. Despite this acknowledgment of the significant value of patents for large corporations, many small technology companies are understandably more focused on the near-term costs of obtaining a patent rather than future value. Costs may seem prohibitive to an early stage tech...

  16. The Dynamics of Gender Earnings Differentials: Evidence from Establishment Data

    OpenAIRE

    Barth, Erling; Pekkala Kerr, Sari; Olivetti, Claudia

    2017-01-01

    We use a unique match between the 2000 Decennial Census of the United States and the Longitudinal Employer Household Dynamics (LEHD) data to analyze how much of the increase in the gender earnings gap over the lifecycle comes from shifts in the sorting of men and women across high- and low-pay establishments and how much is due to differential earnings growth within establishments. We find that for the college educated the increase is substantial and, for the most part, due to differential ea...

  17. 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.

  18. 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.

  19. Earnings among young and mature Danish university graduates

    DEFF Research Database (Denmark)

    Klausen, Trond Beldo

    2016-01-01

    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...... 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...... employed in private enterprises, and the gap increases throughout their careers....

  20. 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

  1. When the douglas-firs were counted: The beginning of the Forest Survey

    Science.gov (United States)

    Ivan Doig

    1976-01-01

    The wonders which Phil Briegleb remembered from that stint of work - the dark green spill of forest from ridgeline to valley floor, the colonnade of giant boles crowding acre upon acre, the Depression-staving paycheck earned by sizing up this big timber - may have been grand, all right, but no more so than the language which spelled out the project. The Forest Survey...

  2. Published patent applications and patents from the promoted R + D area

    International Nuclear Information System (INIS)

    Jaeckel, G.; Zierl, I.

    1977-09-01

    The Ministry for Research and Technology of the Federal Republic of Germany has sponsored technological R + D for industrial innovations since 1969. The following compilation includes the published patent applications and patents from all projects which were sponsored up to and including 1973. (orig.) [de

  3. 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.

  4. The diffusion of patented oil and gas technology with environmental uses: A forward patent citation analysis

    International Nuclear Information System (INIS)

    Duch-Brown, Néstor; Costa-Campi, María Teresa

    2015-01-01

    Relevant advances in the mitigation of environmental impact could be obtained by the appropriate diffusion of existing environmental technologies. In this paper, we look at the diffusion of knowledge related to environmental technologies developed within the oil and gas industry. To assess knowledge spillovers from oil and gas inventions as a measure of technology diffusion, we rely on forward patent citations methodology. Results show that there is a strong likelihood that the citing patent will be eventually linked to environmental technologies if the original oil and gas invention has already environmental uses. Moreover, both intra and intersectoral spillovers produce a “turnabout” effect, meaning that citing patents show the opposite quality level of the cited patent. Our results support the idea that more sector-specific environmental policies, with an emphasis on diffusion, would significantly improve the use of environmental technologies developed within the oil and gas industry. -- Highlights: •Knowledge spillovers from oil and gas inventions are of an intrasectoral nature. •Environmental uses in original patents diffuse to patents with environmental uses. •The “turnabout” effect converts low quality patents into high quality citing patents. •Diffusion of oil and gas inventions need more ad hoc instruments

  5. 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…

  6. 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…

  7. 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

  8. CEO origin and accrual-based earnings management

    NARCIS (Netherlands)

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

    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

  9. 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...

  10. 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,

  11. 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).

  12. Can "Some College" Help Reduce Future Earnings Inequality?

    Science.gov (United States)

    Gitterman, Daniel P.; Moulton, Jeremy G.; Bono-Lunn, Dillan; Chrisco, Laura

    2015-01-01

    This article addresses the policy debate over "college for all" versus "college for some" in the United States and analyzes the relationship between "some college" (as a formal education attainment category) and earnings. Our evidence confirms--using data from the American Community Survey (ACS), the Panel Study on…

  13. 24 CFR 904.110 - Earned Home Payments Account (EHPA)

    Science.gov (United States)

    2010-04-01

    ... separate EHPA for each homebuyer. Since the homebuyer is responsible for maintaining the home, a portion of... through a work order. A homebuyer shall receive a copy of all such work orders for his home. (i... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Earned Home Payments Account (EHPA...

  14. CEO Origin and Accrual-Based Earnings Management

    NARCIS (Netherlands)

    Kuang, Y.; Qin, B.; Wielhouwer, J.L.

    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

  15. 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)

  16. Gender and Racial Gaps in Earnings among Recent College Graduates

    Science.gov (United States)

    Zhang, Liang

    2008-01-01

    Using a nationally representative sample of baccalaureate graduates from 1993 (B&B 93/97/03), I explore factors that contribute to the gender and racial gap in earnings among recent college graduate. Results indicate that college major remains the most significant factor in accounting for the gender gap in pay. Female graduates are still left…

  17. Labor Market Institutions and the Dispersion of Wage Earnings

    NARCIS (Netherlands)

    Salverda, W.; Checchi, D.; Atkinson, A.B.; Bourguignon, F.

    2015-01-01

    Considering the contribution of the distribution of individual wages and earnings to that of household incomes we find two separate literatures that should be brought together, and bring “new institutions” into play. Growing female employment, rising dual-earnership and part-time employment

  18. 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…

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

    DEFF Research Database (Denmark)

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

    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 type...... growth of promotions (either within or across firms) and subsequent mobility at a higher hierarchy level....

  20. 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.

  1. 26 CFR 1.312-6 - Earnings and profits.

    Science.gov (United States)

    2010-04-01

    ... exclude from earnings and profits that portion of any premium which is unearned under the provisions of section 832(b)(4) and which is segregated accordingly in the unearned premium reserve. (b) Among the items... items includible in gross income under section 61 or corresponding provisions of prior revenue acts...

  2. Evaluation of Building Projects Using Earned Value Technique ...

    African Journals Online (AJOL)

    This study evaluates building construction projects using the Earned Value Analysis technique, the Experimental Approach, and Value Concept Analysis. The aim was to compare the cost incurred for an identified amount of work done on a project with the cost budgeted for the same work. The results were used to calculate ...

  3. Job Search Methods: Consequences for Gender-based Earnings Inequality.

    Science.gov (United States)

    Huffman, Matt L.; Torres, Lisa

    2001-01-01

    Data from adults in Atlanta, Boston, and Los Angeles (n=1,942) who searched for work using formal (ads, agencies) or informal (networks) methods indicated that type of method used did not contribute to the gender gap in earnings. Results do not support formal job search as a way to reduce gender inequality. (Contains 55 references.) (SK)

  4. Panel Estimates of Male-Female Earnings Functions.

    Science.gov (United States)

    Kim, Moon-Kak; Polachek, Solomon W.

    1994-01-01

    Application of single and simultaneous equation fixed-effects and random-effects shows that earnings appreciation with experience and depreciation with labor market interruptions are comparable for men and women. Adjusting for heterogeneity reduces the wage gap to 20%; adjusting for endogeneity reduces it nearly to zero. (SK)

  5. 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

  6. 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

  7. 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,

  8. Evaluation of Earning Performance of Female Owned Leather ...

    African Journals Online (AJOL)

    The tools for data analyses were descriptive statistics, income statement and an econometric model involving Ordinary Least Square regression analyses. The earning performance evaluation indicated that the enterprises have performed creditably considering the value of the gross margin analysis which is high and gross ...

  9. When does the tone of earnings press releases matter?

    NARCIS (Netherlands)

    Boudt, Kris; Thewissen, James; Torsin, Wouter

    2018-01-01

    The tone of a firm's financial disclosure is increasingly used as a variable in panel data regressions to predict future performance and explain investors’ reaction at earnings announcement. We investigate when tone is informative, and argue that the informativeness of tone increases with the

  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. The effect of leverage increases on real earnings management

    NARCIS (Netherlands)

    I. Zagers-Mamedova (Irina)

    2009-01-01

    textabstractMain subject of this paper is to understand whether there could be an incentive for managers to manipulate cash flow from operating activities (CFO) through the use of real earnings management (REM), in situations with increasing leverage. Based upon a study of Jelinek (2007) who

  12. 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

  13. A risk augmented mincer earnings equation? Taking stock

    NARCIS (Netherlands)

    Hartog, J.

    2009-01-01

    We survey the literature on the Risk Augmented Mincer equation that seeks to estimate the compensation for uncertainty in the future wage to be earned after completing an education. There is wide empirical support for the predicted positive effect of wage variance and the negative effect of wage

  14. A risk augmented Mincer earnings equation? Taking stock

    NARCIS (Netherlands)

    Hartog, J.

    2011-01-01

    We survey the literature on the Risk Augmented Mincer equation that seeks to estimate the compensation for uncertainty in the future wage to be earned after completing an education. There is wide empirical support for the predicted positive effect of wage variance and the negative effect of wage

  15. 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...... or across firms) and subsequent mobility at a higher hierarchy level....

  16. Helping Working Families: The Earned Income Tax Credit.

    Science.gov (United States)

    Hoffman, Saul D.; Seidman, Laurence S.

    The impact of the Earned Income Tax Credit (EITC) on working families was analyzed. The analysis established that the EITC is, on balance, a highly effective program that meets its primary objectives well. The following benefits of the EITC were identified: (1) it reduced the poverty rate in 1999 by an estimated 1.5 percentage points; (2) it is…

  17. How Working Time Reduction Affects Employment and Earnings

    NARCIS (Netherlands)

    Santos Raposo, P.M.; van Ours, J.C.

    2008-01-01

    December 1, 1996 Portugal introduced a new law on working hours which gradually reduced the standard workweek from 44 hours to 40 hours. We study how this mandatory working hours reduction affected employment and earnings of workers involved. We find for workers who were affected by the new law that

  18. Goodwill Impairment as a Tool for Earnings Management

    NARCIS (Netherlands)

    J.D. Lemans (Jamilla)

    2010-01-01

    textabstractExecutive summary This research examines whether or not goodwill impairments are being used by Dutch listed firms to manipulate earnings. Two different regression models are used for this purpose which include firm-specific factors as well as proxies for big bath accounting, income

  19. 76 FR 7526 - Major System Acquisition; Earned Value Management

    Science.gov (United States)

    2011-02-10

    ... that they may compare planned spending with actual spending, isolate the source of performance problems..., since the cost incurred by the government is fixed the requirement for ANSI compliance for performance... Earned Value Management (EVM) is a performance-based tool that gives agency managers an early warning of...

  20. Biological diversity in the patent system.

    Directory of Open Access Journals (Sweden)

    Paul Oldham

    Full Text Available 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

  1. 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

  2. Patent landscape of neglected tropical diseases: an analysis of worldwide patent families.

    Science.gov (United States)

    Akinsolu, Folahanmi Tomiwa; de Paiva, Vitor Nobre; Souza, Samuel Santos; Varga, Orsolya

    2017-11-14

    "Neglected Tropical Diseases" (NTDs) affect millions of people in Africa, Asia and South America. The two primary ways of strategic interventions are "preventive chemotherapy and transmission control" (PCT), and "innovative and intensified disease management" (IDM). In the last 5 years, phenomenal progress has been achieved. However, it is crucial to intensify research effort into NTDs, because of the emerging drug resistance. According to the World Health Organization (WHO), the term NTDs covers 17 diseases, namely buruli ulcer, Chagas disease, dengue, dracunculiasis, echinococcosis, trematodiasis, human African trypanosomiasis, leishmaniasis, leprosy, lymphatic filariasis, onchocerciasis, rabies, schistosomiasis, soil-transmitted helminthes, taeniasis, trachoma, and yaws. The aim of this study is to map out research and development (R&D) landscape through patent analysis of these identified NTDs. To achieve this, analysis and evaluation have been conducted on patenting trends, current legal status of patent families, priority countries by earliest priority years and their assignee types, technological fields of patent families over time, and original and current patent assignees. Patent families were extracted from Patseer, an international database of patents from over 100 patent issuing authorities worldwide. Evaluation of the patents was carried out using the combination of different search terms related to each identified NTD. In this paper, a total number of 12,350 patent families were analyzed. The main countries with sources of inventions were identified to be the United States (US) and China. The main technological fields covered by NTDs patent landscape are pharmaceuticals, biotechnology, organic fine chemistry, analysis of biological materials, basic materials chemistry, and medical technology. Governmental institutions and universities are the primary original assignees. Among the NTDs, leishmaniasis, dengue, and rabies received the highest number of

  3. The ethics of patenting human embryonic stem cells.

    Science.gov (United States)

    Chapman, Audrey R

    2009-09-01

    Just as human embryonic stem cell research has generated controversy about the uses of human embryos for research and therapeutic applications, human embryonic stem cell patents raise fundamental ethical issues. The United States Patent and Trademark Office has granted foundational patents, including a composition of matter (or product) patent to the Wisconsin Alumni Research Foundation (WARF), the University of Wisconsin-Madison's intellectual property office. In contrast, the European Patent Office rejected the same WARF patent application for ethical reasons. This article assesses the appropriateness of these patents placing the discussion in the context of the deontological and consequentialist ethical issues related to human embryonic stem cell patenting. It advocates for a patent system that explicitly takes ethical factors into account and explores options for new types of intellectual property arrangements consistent with ethical concerns.

  4. A study of fuel cell patenting activity in Canada

    International Nuclear Information System (INIS)

    Lee, B.Y.; Sajewycz, M.

    2004-01-01

    'Full text:' A patent application is generally filed shortly after completion of research and development; therefore, patent filing statistics provide insight into the state of innovation of a technology. A study has been conducted on fuel cell patenting activity in Canada. This study examines fuel cell patenting trends between 1989-2003 and specific activity in 2001, identifies the major players in the Canadian fuel cell industry, and examines the patent landscape by fuel cell technology. Our results show that historically, Canadians have been leaders at home and abroad in fuel cell innovation. However, Canadians have recently fallen behind in protecting their patent rights at home, and now rank fourth behind German, American and Japanese fuel cell patent filers in the Canadian patent office. However, our data also shows that a significant number of new Canadian entities have emerged and have been very active filing new patent applications. These new entities as well as established Canadian companies are examined in detail. (author)

  5. 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.

  6. The Seductive-Plausibility of Patent Hold-Up Myths — A Flawed Historiography of Patents

    DEFF Research Database (Denmark)

    Howells, John; Katznelson, Ron D

    In previous work we have shown that a flawed historiography of patents continues to be the basis for patent policy advocacy. We set out objective standards of evidence that allegations of development block due to assertion of patents must meet. We show the extent of the errors in the historical...... record in the aircraft, automobile, radio and incandescent lamp technologies. We then evaluate how they measure against the objective standards. We find many simple errors and that an absence of indicia of development block characterise scholarship alleging that assertion of patents blocked development...... of multiple case studies subjected to such standards justifies the rebuttable presumption that “pioneer patents have never blocked development”....

  7. Trends in worldwide nanotechnology patent applications: 1991 to 2008

    International Nuclear Information System (INIS)

    Dang Yan; Zhang Yulei; Fan Li; Chen Hsinchun; Roco, Mihail C.

    2010-01-01

    Nanotechnology patent applications published during 1991-2008 have been examined using the 'title-abstract' keyword search on esp-cenet 'worldwide' database. The longitudinal evolution of the number of patent applications, their topics, and their respective patent families have been evaluated for 15 national patent offices covering 98% of the total global activity. The patent offices of the United States (USA), People's Republic of China (PRC), Japan, and South Korea have published the largest number of nanotechnology patent applications, and experienced significant but different growth rates after 2000. In most repositories, the largest numbers of nanotechnology patent applications originated from their own countries/regions, indicating a significant 'home advantage.' The top applicant institutions are from different sectors in different countries (e.g., from industry in the US and Canada patent offices, and from academe or government agencies at the PRC office). As compared to 2000, the year before the establishment of the US National Nanotechnology Initiative (NNI), numerous new invention topics appeared in 2008, in all 15 patent repositories. This is more pronounced in the USA and PRC. Patent families have increased among the 15 patent offices, particularly after 2005. Overlapping patent applications increased from none in 1991 to about 4% in 2000 and to about 27% in 2008. The largest share of equivalent nanotechnology patent applications (1,258) between two repositories was identified between the US and Japan patent offices.

  8. Trends in worldwide nanotechnology patent applications: 1991 to 2008

    Science.gov (United States)

    Dang, Yan; Zhang, Yulei; Fan, Li; Chen, Hsinchun; Roco, Mihail C.

    2010-03-01

    Nanotechnology patent applications published during 1991-2008 have been examined using the "title-abstract" keyword search on esp@cenet "worldwide" database. The longitudinal evolution of the number of patent applications, their topics, and their respective patent families have been evaluated for 15 national patent offices covering 98% of the total global activity. The patent offices of the United States (USA), People's Republic of China (PRC), Japan, and South Korea have published the largest number of nanotechnology patent applications, and experienced significant but different growth rates after 2000. In most repositories, the largest numbers of nanotechnology patent applications originated from their own countries/regions, indicating a significant "home advantage." The top applicant institutions are from different sectors in different countries (e.g., from industry in the US and Canada patent offices, and from academe or government agencies at the PRC office). As compared to 2000, the year before the establishment of the US National Nanotechnology Initiative (NNI), numerous new invention topics appeared in 2008, in all 15 patent repositories. This is more pronounced in the USA and PRC. Patent families have increased among the 15 patent offices, particularly after 2005. Overlapping patent applications increased from none in 1991 to about 4% in 2000 and to about 27% in 2008. The largest share of equivalent nanotechnology patent applications (1,258) between two repositories was identified between the US and Japan patent offices.

  9. Trends in worldwide nanotechnology patent applications: 1991 to 2008

    Energy Technology Data Exchange (ETDEWEB)

    Dang Yan, E-mail: ydang@email.arizona.edu; Zhang Yulei, E-mail: ylzhang@email.arizona.edu; Fan Li, E-mail: fanli@email.arizona.edu; Chen Hsinchun, E-mail: hchen@eller.arizona.ed [University of Arizona, Department of Management Information Systems, Eller College of Management (United States); Roco, Mihail C., E-mail: mroco@nsf.go [National Science Foundation (United States)

    2010-03-15

    Nanotechnology patent applications published during 1991-2008 have been examined using the 'title-abstract' keyword search on esp-cenet 'worldwide' database. The longitudinal evolution of the number of patent applications, their topics, and their respective patent families have been evaluated for 15 national patent offices covering 98% of the total global activity. The patent offices of the United States (USA), People's Republic of China (PRC), Japan, and South Korea have published the largest number of nanotechnology patent applications, and experienced significant but different growth rates after 2000. In most repositories, the largest numbers of nanotechnology patent applications originated from their own countries/regions, indicating a significant 'home advantage.' The top applicant institutions are from different sectors in different countries (e.g., from industry in the US and Canada patent offices, and from academe or government agencies at the PRC office). As compared to 2000, the year before the establishment of the US National Nanotechnology Initiative (NNI), numerous new invention topics appeared in 2008, in all 15 patent repositories. This is more pronounced in the USA and PRC. Patent families have increased among the 15 patent offices, particularly after 2005. Overlapping patent applications increased from none in 1991 to about 4% in 2000 and to about 27% in 2008. The largest share of equivalent nanotechnology patent applications (1,258) between two repositories was identified between the US and Japan patent offices.

  10. 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.

  11. 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.

  12. In-depth research of domestic nuclear patent information

    International Nuclear Information System (INIS)

    Mo Dan; Gao Anna; Li Dongbin; Lu Yanjia; Ren Chao

    2014-01-01

    Based on the domestic patent information, combined with examples, this article makes an in-depth discussion on the domestic nuclear patent information. The author puts forward for the patent information research, the appropriate retrieval of patent documents is the basis,and the correct quantitative statistical analysis of patent documents is the key, and in-depth qualitative analysis of patent documents is the core. It is expected to provide information support and guarantee for the technical innovation and scientific research personnel in the nuclear field through in-depth study of domestic nuclear information. (authors)

  13. 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

  14. 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

  15. DETERMINANTS OF RETAINED EARNINGS IN PROFITABLE STEEL COMPANIES IN INDIA: A STUDY OF STEEL SECTOR

    OpenAIRE

    Dr. Sohaib Masood

    2018-01-01

    In this paper an attempt has been made to identify the important determinants of retained earnings in profitable steel companies in steel sector of India and which have impact on the retention of earnings of steel companies under study. Multiple linear regression is used to identify the determinants of retained earnings for a period of sixteen years. Also the importance of retained earnings as a source of finance for steel sector companies is also studied in the paper.

  16. Power Scaling of Petroleum Field Sizes and Movie Box Office Earnings.

    Science.gov (United States)

    Haley, J. A.; Barton, C. C.

    2017-12-01

    The size-cumulative frequency distribution of petroleum fields has long been shown to be power scaling, Mandelbrot, 1963, and Barton and Scholz, 1995. The scaling exponents for petroleum field volumes range from 0.8 to 1.08 worldwide and are used to assess the size and number of undiscovered fields. The size-cumulative frequency distribution of movie box office earnings also exhibits a power scaling distribution for domestic, overseas, and worldwide gross box office earnings for the top 668 earning movies released between 1939 and 2016 (http://www.boxofficemojo.com/alltime/). Box office earnings were reported in the dollars-of-the-day and were converted to 2015 U.S. dollars using the U.S. consumer price index (CPI) for domestic and overseas earnings. Because overseas earnings are not reported by country and there is no single inflation index appropriate for all overseas countries. Adjusting the box office earnings using the CPI index has two effects on the power functions fit. The first is that the scaling exponent has a narrow range (2.3 - 2.5) between the three data sets; and second, the scatter of the data points fit by the power function is reduced. The scaling exponents for the adjusted value are; 2.3 for domestic box office earnings, 2.5 for overseas box office earnings, and 2.5 worldwide box office earnings. The smaller the scaling exponent the greater the proportion of all earnings is contributed by a smaller proportion of all the movies: where E = P (a-2)/(a-1) where E is the percentage of earnings, P is the percentage of all movies in the data set. The scaling exponents for box office earnings (2.3 - 2.5) means that approximately 20% of the top earning movies contribute 70-55% of all the earnings for domestic, worldwide earnings respectively.

  17. Earnings management through loss avoidance: Does South Africa have a good story to tell?

    Directory of Open Access Journals (Sweden)

    Mangakane Lehlogonolo Pududu

    2016-03-01

    Full Text Available The purpose of this study is to determine whether South African managers manage earnings to avoid reporting small losses (small earnings decreases. The study covers all the companies listed on the Johannesburg Stock Exchange (JSE from 2003 to 2011. In line with Burgstahler and Dichev (1997, the cross-sectional distributions of earnings and changes in earnings are examined and the distributions are shown in histograms. Previous research (using data from the United States has shown that the distribution curve for both the earnings and the change in earnings variable had noticeably fewer observations just below zero than would normally be expected, and a significantly higher number of observations just above zero. This pattern in the distributions suggests that managers manage reported earnings to ensure that earnings do not fall below a specific threshold, this being zero or the previous year’s performance. Interestingly, and in contrast with  the previous  literature, using the Burgstahler and Dichev (1997 research model of analysis, our results show no evidence in South Africa of managers managing earnings to avoid reporting small losses or small decreases in earnings. A possible reason for this could be the relatively smaller size of the JSE (compared with stock exchanges in the United States. In addition, and more important, is the possibility that investors and analysts in South Africa may be fixated on other performance indicators, such as revenue and headline earnings per share, rather than on earnings (profits.  This study adds to the limited research on earnings management in South Africa, which is a developing economy. Furthermore, previous research shows an inverse relationship between earnings management and earnings quality. The results of this study may therefore be useful to the users and the regulators of financial reports, both are concerned with earnings for the purposes of assessing the cost of capital and how companies

  18. Do Survey Data Estimate Earnings Inequality Correctly? Measurement Errors among Black and White Male Workers

    Science.gov (United States)

    Kim, ChangHwan; Tamborini, Christopher R.

    2012-01-01

    Few studies have considered how earnings inequality estimates may be affected by measurement error in self-reported earnings in surveys. Utilizing restricted-use data that links workers in the Survey of Income and Program Participation with their W-2 earnings records, we examine the effect of measurement error on estimates of racial earnings…

  19. Annual earnings announcements and market reaction: The case of a small capital market

    DEFF Research Database (Denmark)

    Lønroth, Helle Langhoff; Møller, Peder Fredslund; Thinggaard, Frank

    suggest that only a model based on reported IBES-estimates of earnings per share shortly before earnings release is descriptive of the market´s expectations. Some of these findings contradict the results in the only published 17 year old Danish event study on annual earnings announcements...

  20. 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...

  1. 18 CFR 367.2161 - Account 216.1, Unappropriated undistributed subsidiary earnings.

    Science.gov (United States)

    2010-04-01

    ..., either debit or credit, of undistributed retained earnings of subsidiary companies since their... account, this account must be debited and account 216, Unappropriated retained earnings (§ 367.2160..., Unappropriated undistributed subsidiary earnings. 367.2161 Section 367.2161 Conservation of Power and Water...

  2. Can Technical Analysis Signals Detect Price Reactions Around Earnings Announcement?: Evidence from Indonesia

    OpenAIRE

    Dedhy Sulistiawan; Jogiyanto Hartono

    2014-01-01

    This study examines whether technical analysis signals can detect price reactions before and after earnings announcement dates in Indonesian stock market. Earnings announcements produce reactions, both before and after the announcements. Informed investors may use private information before earnings announcements (Christophe, Ferri and Angel, 2004; Porter, 1992). Using technical analysis signals, this study expects that retail investors (uninformed investors) can detect preannouncements react...

  3. Share price reaction to earnings announcement on the JSE-ALtX: A ...

    African Journals Online (AJOL)

    of testing this concept has been the observation of stock market reaction to corporate ... earnings. Earnings also display management's competitiveness in profitably running a company ... drifts positively in the case of good announcements or negatively in the case of bad ... the gains from trading on annual earnings strategy.

  4. 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

  5. 75 FR 11998 - Open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Issue Committee

    Science.gov (United States)

    2010-03-12

    ... Earned Income Tax Credit Issue Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of Meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Issue... Advocacy Panel Earned Income Tax Credit Issue Committee will be held Tuesday, April 20, 2010 from 8 a.m. to...

  6. 76 FR 22171 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Science.gov (United States)

    2011-04-20

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  7. 76 FR 32024 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Science.gov (United States)

    2011-06-02

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of Meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  8. 76 FR 10944 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Science.gov (United States)

    2011-02-28

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be held Tuesday...

  9. 75 FR 33894 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Science.gov (United States)

    2010-06-15

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  10. 76 FR 45006 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Science.gov (United States)

    2011-07-27

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Panel Earned Income Tax Credit Project Committee will be held Monday, September 26, 2011, at 3 p.m...

  11. 76 FR 2197 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee.

    Science.gov (United States)

    2011-01-12

    ... Earned Income Tax Credit Project Committee. AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  12. 76 FR 56879 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Science.gov (United States)

    2011-09-14

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Earned Income Tax Credit Project Committee will be held Monday, October 24, 2011, at 3 p.m. Eastern Time...

  13. 75 FR 7540 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Science.gov (United States)

    2010-02-19

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  14. 76 FR 17995 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Science.gov (United States)

    2011-03-31

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  15. 75 FR 18955 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee.

    Science.gov (United States)

    2010-04-13

    ... Earned Income Tax Credit Project Committee. AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  16. 76 FR 63716 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Science.gov (United States)

    2011-10-13

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Earned Income Tax Credit Project Committee will be held Monday, November 28, 2011, at 3 p.m. Eastern Time...

  17. 76 FR 6188 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Science.gov (United States)

    2011-02-03

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Panel Earned Income Tax Credit Project Committee will be held Monday, March 28, 2011, at 2 p.m., Eastern...

  18. 75 FR 25316 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Science.gov (United States)

    2010-05-07

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  19. [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.

  20. Patents, antibiotics, and autarky in Spain.

    Science.gov (United States)

    Romero De Pablos, Ana

    2014-01-01

    Patents on antibiotics were introduced in Spain in 1949. Preliminary research reveals diversification in the types of antibiotics: patents relating to penicillin were followed by those relating to streptomycin, erythromycin and tetracycline. There was also diversification in the firms that applied for patents: while Merck & Co. Incorporated and Schenley Industries Inc. were the main partners with Spanish antibiotics manufacturers in the late 1940s, this industrial space also included many others, such as Eli Lilly & Company, Abbott Laboratories, Chas. Pfizer & Co. Incorporated, and American Cyanamid Company in the mid-1970s. The introduction of these drugs in Spain adds new elements to a re-evaluation of the autarkic politics of the early years of the Franco dictatorship.

  1. 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.

  2. Patent portfolio management: literature review and a proposed model.

    Science.gov (United States)

    Conegundes De Jesus, Camila Kiyomi; Salerno, Mario Sergio

    2018-05-09

    Patents and patent portfolios are gaining attention in the last decades, from the called 'pro-patent era' to the recent billionaire transactions involving patent portfolios. The field is growing in importance, both theoretically and practically and despite having substantial literature on new product development portfolio management, we have not found an article relating this theory to patent portfolios. Areas covered: The paper develops a systematic literature review on patent portfolio management to organize the evolution and tendencies of patent portfolio management, highlighting distinctive features of patent portfolio management. Interview with IP manager of three life sciences companies, including a leading multinational group provided relevant information about patent portfolio management. Expert opinion: Based on the systematic literature review on portfolio management, more specifically, on new product development portfolio theory, and interview the paper proposes the paper proposes a reference model to manage patent portfolios. The model comprises four stages aligned with the three goals of the NPD portfolio management: 1 - Linking strategy of the Company's NPD Portfolio to Patent Portfolio; 2 - Balancing the portfolio in buckets; 3 - Patent Valuation (maximizing valuation); 4 - Regularly reviewing the patent portfolio.

  3. 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.

  4. Patent Keyword Extraction Algorithm Based on Distributed Representation for Patent Classification

    Directory of Open Access Journals (Sweden)

    Jie Hu

    2018-02-01

    Full Text Available Many text mining tasks such as text retrieval, text summarization, and text comparisons depend on the extraction of representative keywords from the main text. Most existing keyword extraction algorithms are based on discrete bag-of-words type of word representation of the text. In this paper, we propose a patent keyword extraction algorithm (PKEA based on the distributed Skip-gram model for patent classification. We also develop a set of quantitative performance measures for keyword extraction evaluation based on information gain and cross-validation, based on Support Vector Machine (SVM classification, which are valuable when human-annotated keywords are not available. We used a standard benchmark dataset and a homemade patent dataset to evaluate the performance of PKEA. Our patent dataset includes 2500 patents from five distinct technological fields related to autonomous cars (GPS systems, lidar systems, object recognition systems, radar systems, and vehicle control systems. We compared our method with Frequency, Term Frequency-Inverse Document Frequency (TF-IDF, TextRank and Rapid Automatic Keyword Extraction (RAKE. The experimental results show that our proposed algorithm provides a promising way to extract keywords from patent texts for patent classification.

  5. 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....

  6. Ghosts of inventions: Patent law's digital mediations.

    Science.gov (United States)

    Kang, Hyo Yoon

    2018-04-01

    This article examines the shifts in the material ordering of inventions in patent law organization and their effects on the meaning and scope of inventions as intellectual property. Formats and media are constitutive of the establishment and stabilization of inventions as objects of intellectual property. Modern patent law's materiality had been dominated by paper documents but ever more consists of digital images, files, and networked data. The article traces and analyzes such effects of digital media on the meaning of intellectual/intangible property and argues that inventions increasingly matter as digital data in the legal realm.

  7. Urban Forests

    Science.gov (United States)

    David Nowak

    2016-01-01

    Urban forests (and trees) constitute the second forest resource considered in this report. We specifically emphasize the fact that agricultural and urban forests exist on a continuum defined by their relationship (and interrelationship) with a given landscape. These two forest types generally serve different purposes, however. Whereas agricultural forests are...

  8. Mapping patent classifications: Portfolio and statistical analysis, and the comparison of strengths and weaknesses

    NARCIS (Netherlands)

    Leydesdorff, L.; Kogler, D.F.; Yan, B.

    The Cooperative Patent Classifications (CPC) recently developed cooperatively by the European and US Patent Offices provide a new basis for mapping patents and portfolio analysis. CPC replaces International Patent Classifications (IPC) of the World Intellectual Property Organization. In this study,

  9. Transferability and Commercialization of Patent Rights: Economic and Practical Perspectives

    Directory of Open Access Journals (Sweden)

    Haim V. Levy

    2012-01-01

    Full Text Available The transformation of innovation into commercial value depends primarily on appropriate protection of the intellectual property, usually by patents, and efficient pathway(s of its transferability as well as the transfer of the protected knowledge. The key features of patents, from an economic perspective, are that they encompass new knowledge and confer monopoly rights to the owner. The exclusiveness of patent rights is generally conceived as a necessary mechanism to ensure further innovation, stimulate advanced research and facilitate efficient market transactions with patent rights. The patent holder can transfer the technology embodied by way of granting to others a license to use the patented invention in return for a share of the revenues, usually royalties. Patent rights transferability has been proven to be efficient and profitable to the industry as well as beneficial to the welfare of society. The economic and practical perspectives of the transferability and commercialization of patent rights are discussed.

  10. Constructing a unitary title regime for the European Patent System

    NARCIS (Netherlands)

    Rodriguez, V.F.

    2011-01-01

    The European Patent System without any unitary title allows Member States to retain institutional arrangements within their borders and to prevent any moves to delegate responsibility outside the national sphere. This intergovernmental patent regime suffers from fragmentation due to national

  11. Intellectual property rights in china: patents and economic ...

    African Journals Online (AJOL)

    Intellectual property rights in china: patents and economic development. ... AFRICAN JOURNALS ONLINE (AJOL) · Journals · Advanced Search · USING ... there are still patents and other IP related rights infringement and enforcement issues.

  12. 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.

  13. The availability of Misoprostol in pharmacies and patent medicine ...

    African Journals Online (AJOL)

    The availability of Misoprostol in pharmacies and patent medicine stores in two Nigerian ... AFRICAN JOURNALS ONLINE (AJOL) · Journals · Advanced Search ... pharmacists or vendors of pharmaceutical and patent medicine outlets in two ...

  14. Patent medicine vendors are major providers antimalaria treatment

    African Journals Online (AJOL)

    management of malaria by this informal sector of healthcare delivery is however ... Methods: Fifty-five patent medicine vendors selected through a multistage sampling ... training of the patent medicine vendors, the overall appropriate treatment ...

  15. 48 CFR 27.204 - Patented technology under trade agreements.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Patented technology under trade agreements. 27.204 Section 27.204 Federal Acquisition Regulations System FEDERAL ACQUISITION... Patented technology under trade agreements. ...

  16. 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.

  17. "Environmental Technology Strengths: International Rankings Based on US Patent Data"

    OpenAIRE

    Dora Marinova; Michael McAleer

    2003-01-01

    Patent information has been used by economists and researchers in the field of innovation to analyse current and forecast future technological directions. The recent surge in patenting activities in developed countries reaffirms the strong position of the patent system in a globalised world dominated by market mechanisms. This paper analyses the technological position of the top twelve foreign patenting countries in the USA, namely Australia, Canada, France, Germany, Italy, Japan, Korea, the ...

  18. Macroeconomic effects of zero corporate income tax on retained earnings

    OpenAIRE

    Jaan Masso; Jaanika Meriküll

    2011-01-01

    International tax competition had led to a lowering of corporate tax rates worldwide. Estonia was the first country to reduce the tax rate on retained earnings to zero, while distributed profits remained taxed at the pre-reform level. This paper seeks to analyse the effects of this unique tax reform implemented in year 2000. We apply a neoclassical exogenous growth general equilibrium model with an extension for endogenous corporate finance. Our findings indicate that the reform had a strong ...

  19. Earnings announcements and the variability of stock returns

    OpenAIRE

    Eilifsen, Aasmund; Knivsflå, Kjell Henry; Sættem, Frode

    1999-01-01

    This paper is concerned with the dissemination process of firm-specific annual earnings information in the Norwegian capital market. We find a significant reduction in stock price volatility in the post-announcement period relative to the pre-announcement period for companies traded on the Oslo Stock Exchange in the period 1990-1995. Potential explanations for this phenomenon are tested by relating the observed return volatility to changes in the volatility of the underlying business, the spe...

  20. Re-examining the earnings assimilatins of immigrants

    OpenAIRE

    Galloway, Taryn Ann

    2008-01-01

    Studies on the earnings assimilation of immigrants have traditionally focused exclusively on immigrants in employment. However, given evidence of immigrants' difficulties in entering and remaining in the labor market, restricting the population to those in employment may entail a selection bias. In addition, the primary variable of interest in such studies is often the duration of residence or the years since migration (YSM), which is interpreted as a proxy for potential labor market experien...

  1. Social Interaction and Market Reaction to Earnings News

    OpenAIRE

    Wang, Qiguang

    2017-01-01

    This study documents strong effects of social interaction on investors’ attention and interpretations of earnings news. I estimate the firm-level investor social network and find that higher connectedness increases the announcement price reaction, reduces post-announcement drift, and decreases the long-run impact of the news on return volatility. I also find that social interaction triggers persistent disagreement-driven volume during and after the announcement. The evidence combined highligh...

  2. Public-private sector earnings differentials in a transition economy

    OpenAIRE

    Laušev, Jelena

    2011-01-01

    The aim of this thesis is to analyse how economic transition affected earnings differentials in Eastern European economies. In particular, as the public sector was the sole employer in the pre-transition period, the analysis of public sector pay setting is crucial to understanding how privatisation affected the labour market during the transition.\\ud \\ud The central idea of the first essay is to develop a theoretical model that explains the pay setting behaviour of the employer in the public ...

  3. The impact of paternity leave on fathers' future earnings.

    Science.gov (United States)

    Rege, Mari; Solli, Ingeborg F

    2013-12-01

    Using Norwegian registry data, we investigate the effect of paternity leave on fathers' long-term earnings. If the paternity leave increased long-term father involvement, then we should expect a reduction in fathers' long-term earnings as they shift time and effort from market to home production. For identification, we use the Norwegian introduction of a paternity-leave quota in 1993, reserving four weeks of the total of 42 weeks of paid parental leave exclusively for the father. The introduction of the paternity-leave quota led to a sharp increase in rates of leave-taking for fathers. We estimate a difference-in-differences model that exploits differences in fathers' exposure to the paternity-leave quota by the child's age and year of observation. Our analysis suggests that four weeks of paternity leave during the child's first year decreases fathers' future earnings, an effect that persists through our last point of observation, when the child is 5 years old. A battery of robustness tests supports our results.

  4. ANALISIS PENGARUH PERUBAHAN EARNINGS DAN RISIKO PASAR TERHADAP STRUKTUR MODAL

    Directory of Open Access Journals (Sweden)

    Endi Sarwoko

    2006-05-01

    Full Text Available Penelitian ini bertujuan untuk menguji perbedaan rata-rata struktur modal antar industri, menguji pengaruh perubahan earnings perusahaan terhadap struktur modal, dan menguji pengaruh risiko pasar dengan struktur modal perusahaan. Struktur modal dalam penelitian ini diproksikan dengan debt to equity ratio dan debt to total assets. Data diperoleh dari Pojok Bursa Efek Jakarta (BEJ Universitas Brawijaya, sampel sebanyak 40 perusahaan yang diambil secara Purposive dengan kriteria perusahaan-perusahaan tersebut aktif mencatatkan laporan keuangannya di BEJ dan aktif melakukan perdagangan saham selama 6 tahun terakhir. Hasil analisis menunjukkan bahwa terdapat pengaruh terbalik antara perubahan earnings perusahaan terhadap D/E tetapi perubahan earnings ternyata tidak berpengaruh signifikan terhadap D/A. Risiko pasar tidak berpengaruh signifikan terhadap debt to equity, hasil ini menunjukkan bahwa ketika akan melakukan pembelian saham investor tidak mempertimbangkan risiko pasar. Sedangkan berdasarkan pengaruh terhadap D/A diperoleh hasil risiko pasar berpengaruh signifikan terhadap debt to total assets,  manajemen perusahaan sangat memperhatikan dampak risiko pasar dalam menentukan kebijakan struktur modal perusahaan, karena dalam memberikan pinjaman kreditur biasanya sangat mempertimbangkan aset yang dimiliki perusahaan didanai dari mana, hutang atau modal sendiri.

  5. Why do very unattractive workers earn so much?

    Science.gov (United States)

    Kanazawa, Satoshi; Hu, Shihao; Larere, Adrien

    2018-05-01

    Kanazawa and Still (2018) showed that very unattractive workers earned more than unattractive workers, sometimes more than average-looking or attractive workers, because they had higher levels of intelligence and education, but they did not explain why very unattractive workers had higher intelligence and education. There are both theoretical and empirical reasons to expect that some intelligent men may prefer to marry very unattractive women. The analysis of the National Longitudinal Study of Adolescent Health (Add Health) shows that very unattractive women were significantly more likely to be married at Age 29 than unattractive or average-looking women, and their spouses or partners earned significantly more than those of unattractive or average-looking women. If intelligent men have historically preferred to marry very unattractive women generation after generation, then, because both general intelligence and physical attractiveness are highly heritable, this can explain why very unattractive workers are more intelligent and achieve higher education, thereby earning more. It can also explain why the positive correlation between intelligence and physical attractiveness is not larger despite assortative mating of intelligent men of higher status and physically attractive women over many generations. Copyright © 2018 Elsevier B.V. All rights reserved.

  6. Annotated chemical patent corpus: a gold standard for text mining.

    Directory of Open Access Journals (Sweden)

    Saber A Akhondi

    Full Text Available Exploring the chemical and biological space covered by patent applications is crucial in early-stage medicinal chemistry activities. Patent analysis can provide understanding of compound prior art, novelty checking, validation of biological assays, and identification of new starting points for chemical exploration. Extracting chemical and biological entities from patents through manual extraction by expert curators can take substantial amount of time and resources. Text mining methods can help to ease this process. To validate the performance of such methods, a manually annotated patent corpus is essential. In this study we have produced a large gold standard chemical patent corpus. We developed annotation guidelines and selected 200 full patents from the World Intellectual Property Organization, United States Patent and Trademark Office, and European Patent Office. The patents were pre-annotated automatically and made available to four independent annotator groups each consisting of two to ten annotators. The annotators marked chemicals in different subclasses, diseases, targets, and modes of action. Spelling mistakes and spurious line break due to optical character recognition errors were also annotated. A subset of 47 patents was annotated by at least three annotator groups, from which harmonized annotations and inter-annotator agreement scores were derived. One group annotated the full set. The patent corpus includes 400,125 annotations for the full set and 36,537 annotations for the harmonized set. All patents and annotated entities are publicly available at www.biosemantics.org.

  7. Why do firms give away their patents for free?

    NARCIS (Netherlands)

    Ziegler, Nicole; Gassmann, Oliver; Friesike, Sascha

    2013-01-01

    Within the trend of increasing patent commercialisation and open innovation, a recent phenomenon where firms give away their patents free of charge can be observed. This seems contradictory to the original intention of the patent system (enabling firms to create temporary monopolies to appropriate

  8. Languages, Fees and the International Scope of Patenting

    DEFF Research Database (Denmark)

    Harhoff, Dietmar; Hoisl, Karin; Van Pottelsberghe de la Potterie, Bruno

    2016-01-01

    Pottelsberghe, 2006; von Graevenitz et al., 2013) and on potential implications of their behaviour for the effectiveness of the patent system. Lately, a number of researchers have started to explore the design of the patent system itself, i.e. the role of fees and costs of patenting (Archontopoulos et al., 2007...

  9. Analysis of patents on extinguishing agent for sodium fires

    International Nuclear Information System (INIS)

    Jeong, Ji Young; Jeong, K. C.; Kim, B. H.; Kim, T. J.; Choi, J. H.

    2002-02-01

    This report relates to the extinction of sodium fires, particularly where the burning sodium is in liquid form. The total of 14 patents on extinguishing agents for sodium fires patented from 1969 to 1997 are analyzed and summarized. All of the patents analyzed were issued from USA, France and Japan

  10. Analysis of patents on extinguishing agent for sodium fires

    Energy Technology Data Exchange (ETDEWEB)

    Jeong, Ji Young; Jeong, K C; Kim, B H; Kim, T J; Choi, J H

    2002-02-01

    This report relates to the extinction of sodium fires, particularly where the burning sodium is in liquid form. The total of 14 patents on extinguishing agents for sodium fires patented from 1969 to 1997 are analyzed and summarized. All of the patents analyzed were issued from USA, France and Japan.

  11. Essential patents in industry standards : the case of UMTS

    NARCIS (Netherlands)

    Bekkers, R.N.A.; Bongard, R.; Nuvolari, A.

    2009-01-01

    We study the determinants of essential patents in industry standards. In particular, we assess the role of two main factors: the significance of the technological solution contained in the patent and the involvement of the applicant of the patent in the standardization process. To this end, we

  12. Reforming South Africa's procedures for granting patents to improve ...

    African Journals Online (AJOL)

    requires SA to grant 20 years of patent protection on products and processes ... 2010 in SA. However, secondary, evergreening patents prevented generic versions from being brought to the market at a 30% price reduction when the initial patent expired. ... and new uses (new clinical uses of medicines other than those for.

  13. 78 FR 70294 - Intent To Grant an Exclusive Patent License

    Science.gov (United States)

    2013-11-25

    ... DEPARTMENT OF DEFENSE Department of the Air Force Intent To Grant an Exclusive Patent License... interest the Air Force has in: U.S. Provisional Patent Application No. 61/354,522, filed on June 14, 2010... Anish Tuteja et al.; U.S. Non-provisional Patent Application No. 13/159,950, filed on June 14, 2011...

  14. 48 CFR 2527.7002 - NSF patent policy.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true NSF patent policy. 2527... CONTRACTING REQUIREMENTS PATENTS, DATA, AND COPYRIGHTS Disposition of Rights in Inventions 2527.7002 NSF patent policy. As authorized by the National Science Board at its 230th meeting, October 15-16, 1981, the...

  15. 25 CFR 152.5 - Issuance of patent in fee.

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Issuance of patent in fee. 152.5 Section 152.5 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER ISSUANCE OF PATENTS IN FEE, CERTIFICATES OF COMPETENCY, REMOVAL OF RESTRICTIONS, AND SALE OF CERTAIN INDIAN LANDS Issuing Patents in Fee...

  16. 77 FR 38771 - Prospective Grant of Exclusive Patent License

    Science.gov (United States)

    2012-06-29

    ... Exclusive Patent License AGENCY: National Institute of Standards and Technology, Department of Commerce. ACTION: Notice of prospective grant of exclusive patent license. SUMMARY: This is a notice in accordance... embodied in U.S. Patent Application No. 13/346,999 titled ``Chirped-Pulse Terahertz Spectroscopy for...

  17. 9 CFR 124.20 - Patent term extension calculation.

    Science.gov (United States)

    2010-01-01

    ... 9 Animals and Animal Products 1 2010-01-01 2010-01-01 false Patent term extension calculation. 124... OF AGRICULTURE VIRUSES, SERUMS, TOXINS, AND ANALOGOUS PRODUCTS; ORGANISMS AND VECTORS PATENT TERM RESTORATION Regulatory Review Period § 124.20 Patent term extension calculation. (a) As provided in 37 CFR 1...

  18. 77 FR 40345 - Intent to Grant an Exclusive Patent License

    Science.gov (United States)

    2012-07-09

    ... DEPARTMENT OF DEFENSE Department of the Air Force Intent to Grant an Exclusive Patent License... William V. Stoecker, Hernan F. Gomez, Jonathan A. Green, and David L. McGlasson; U.S. Patent Number 7,927... David L. McGlasson; U.S. Patent Application Number Serial No. 12/756,875, filed on April 8, 2010...

  19. 76 FR 57720 - Intent To Grant an Exclusive Patent License

    Science.gov (United States)

    2011-09-16

    ... DEPARTMENT OF DEFENSE Department of the Air Force Intent To Grant an Exclusive Patent License... in: U.S. Patent Application No. 12/932,341, filed on February 23, 2011, entitled ``Resin-Based... INFORMATION CONTACT: An exclusive license for the invention described in this patent application will be...

  20. 77 FR 65673 - Prospective Grant of Exclusive Patent License

    Science.gov (United States)

    2012-10-30

    ... Exclusive Patent License AGENCY: National Institute of Standards and Technology, Commerce. ACTION: Notice of prospective grant of exclusive patent license. SUMMARY: This is a notice in accordance with 35 U.S.C. 209(e.... Patent Application No. 61/625,511 titled ``UV-Assisted Alcohol Sensing with Zinc Oxide Functionalized...

  1. 77 FR 48130 - Prospective Grant of Exclusive Patent License

    Science.gov (United States)

    2012-08-13

    ... Exclusive Patent License AGENCY: National Institute of Standards and Technology, Commerce. ACTION: Notice of prospective grant of exclusive patent license. SUMMARY: This is a notice in accordance with 35 U.S.C. 209(e... Provisional Application for Patent Application No. 61,638,362 titled ``Flow Cytometer Systems and Associated...

  2. Use of Patent Information : Empirical Evidence from Innovative SMEs

    NARCIS (Netherlands)

    Masurel, Enno

    2005-01-01

    This paper discusses the use of patent information by innovative SMEs. The standard literature tends to focus on obtaining patents; studies of using patent information for different purposes are underrepresented in the innovation literature. Studying the case of SMEs is especially interesting,

  3. 25 CFR 152.4 - Application for patent in fee.

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Application for patent in fee. 152.4 Section 152.4 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER ISSUANCE OF PATENTS IN FEE, CERTIFICATES OF COMPETENCY, REMOVAL OF RESTRICTIONS, AND SALE OF CERTAIN INDIAN LANDS Issuing Patents in Fee...

  4. Biotechnological Patents Applications of the Deuterium Oxide in Human Health.

    Science.gov (United States)

    da S Mariano, Reysla M; Bila, Wendell C; Trindade, Maria Jaciara F; Lamounier, Joel A; Galdino, Alexsandro S

    2017-01-01

    Deuterium oxide is a molecule that has been used for decades in several studies related to human health. Currently, studies on D2O have mobilized a "Race for Patenting" worldwide. Several patents have been registered from biomedical and technological studies of D2O showing the potential of this stable isotope in industry and health care ecosystems. Most of the patents related to the applications of the deuterium oxide in human health have been summarized in this review. The following patents databases were consulted: European Patent Office (Espacenet), the United States Patent and Trademark Office (USPTO), the United States Latin America Patents (LATIPAT), Patent scope -Search International and National Patent Collections (WIPO), Google Patents and Free Patents Online. With this review, the information was collected on recent publications including 22 patents related to deuterium oxide and its applications in different areas. This review showed that deuterium oxide is a promising component in different areas, including biotechnology, chemistry and medicine. In addition, the knowledge of this compound was covered, reinforcing its importance in the field of biotechnology and human health. Copyright© Bentham Science Publishers; For any queries, please email at epub@benthamscience.org.

  5. 76 FR 40339 - Patent Prosecution Highway (PPH) Program

    Science.gov (United States)

    2011-07-08

    ... any of the following methods: E-mail: [email protected] . Include ``0651- 0058 comment... Singapore (IPOS), German Patent and Trade Mark Office (DPMA), National Board of Patents and Registration of... being planned with the USPTO: CIPO, SIPO, and the Nordic Patent Institute (NPI). II. Method of...

  6. 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.

  7. 78 FR 64925 - Request for Comments on Proposed Elimination of Patents Search Templates

    Science.gov (United States)

    2013-10-30

    ...] Request for Comments on Proposed Elimination of Patents Search Templates AGENCY: United States Patent and... Patents Search Templates from the USPTO Web site. In 2006, the United States Patent and Trademark Office (USPTO) implemented Patents Search Templates, which are United States Patent Classification (USPC...

  8. The backlog issue in patents: A look at the European case

    NARCIS (Netherlands)

    Rodriguez, V.

    2010-01-01

    Backlogs can be caused by an increase in the number of patent applications and patent size. A large number of patents granted could be explained by patent examiners' bonuses, legal and cultural contexts, claim forms, the geographical origin of patents, a firm's experience in patenting, the number of

  9. Update on Brazil's pharma patent landscape.

    Science.gov (United States)

    Gosain, Rana

    2016-09-01

    Brazil's Pharma market is a dynamic and promising one. It ranks within the top ten market. There are peculiar hurdles that patentees have to overcome, such as, a two-tier examination, a serious backlog at the Brazilian Patent and Trademark Office. Several measures to accelerate examination have been adopted given the meager number of Examiners.

  10. Savannah River Site Patented Technologies Summaries

    Energy Technology Data Exchange (ETDEWEB)

    Rabold, D.E.

    1995-07-18

    This information represents SRS`s contribution of the DOE technology information network, an internet service coordinated out of Los Alamos. The information provided is strictly DOE-SR-titled and-issued patented technologies including environmental remediation, robotics, sensors, materials science, biomedical applications, hydrogen, and consumer products.

  11. Patent, Nanotechnology, and the Role of University

    OpenAIRE

    Sardjono, Agus

    2011-01-01

    University has significant contribution tot the development of nanotechnology, The role of university can be implemented through the TTLO, particulary in an effort to build a bridge for bottom-up nanotechnology for commercial purposes. There will be an increasingly significant link betweent the patent system on the university role in the development of nanotechnology.

  12. Careers in Patent Law for Physics Majors

    Science.gov (United States)

    Oliver, Douglas L.

    2010-01-01

    An important question that many undergraduate physics students ask is, "What can one do with a physics degree?" Of course there are many answers to this question. Often a general reference to becoming a lawyer is given as a possible answer. This paper is intended to explain the field of patent law and how a physics degree can lead to an…

  13. Patent ductus arteriosus and brain volume

    NARCIS (Netherlands)

    Lemmers, Petra M A; Benders, Manon J N L; D'Ascenzo, Rita; Zethof, Jorine; Alderliesten, Thomas; Kersbergen, Karina J; Isgum, Ivana; de Vries, Linda S; Groenendaal, Floris; van Bel, Frank

    2016-01-01

    Background and Objectives: A hemodynamically significant patent ductus arteriosus (PDA) can compromise perfusion and oxygenation of the preterm brain. Reports suggest that PDA is associated with increased mortality and morbidity. We hypothesize that long-standing low cerebral oxygenation due to PDA

  14. Forest rights

    DEFF Research Database (Denmark)

    Balooni, Kulbhushan; Lund, Jens Friis

    2014-01-01

    One of the proposed strategies for implementation of reducing emissions from deforestation and forest degradation plus (REDD+) is to incentivize conservation of forests managed by communities under decentralized forest management. Yet, we argue that this is a challenging road to REDD+ because...... conservation of forests under existing decentralized management arrangements toward a push for extending the coverage of forests under decentralized management, making forest rights the hard currency of REDD+....

  15. Patenting of university and non-university public research organisations in Germany: evidence from patent applications for medical research results.

    Directory of Open Access Journals (Sweden)

    Peter Tinnemann

    Full Text Available BACKGROUND: Patents are one of the most important forms of intellectual property. They grant a time-limited exclusivity on the use of an invention allowing the recuperation of research costs. The use of patents is fiercely debated for medical innovation and especially controversial for publicly funded research, where the patent holder is an institution accountable to public interest. Despite this controversy, for the situation in Germany almost no empirical information exists. The purpose of this study is to examine the amount, types and trends of patent applications for health products submitted by German public research organisations. METHODS/PRINCIPAL FINDINGS: We conducted a systematic search for patent documents using the publicly accessible database search interface of the German Patent and Trademark Office. We defined keywords and search criteria and developed search patterns for the database request. We retrieved documents with application date between 1988 and 2006 and processed the collected data stepwise to compile the most relevant documents in patent families for further analysis. We developed a rationale and present individual steps of a systematic method to request and process patent data from a publicly accessible database. We retrieved and processed 10194 patent documents. Out of these, we identified 1772 relevant patent families, applied for by 193 different universities and non-university public research organisations. 827 (47% of these patent families contained granted patents. The number of patent applications submitted by universities and university-affiliated institutions more than tripled since the introduction of legal reforms in 2002, constituting almost half of all patent applications and accounting for most of the post-reform increase. Patenting of most non-university public research organisations remained stable. CONCLUSIONS: We search, process and analyse patent applications from publicly accessible databases

  16. Use of Patent Applications as a Tool for Technology Development Prospection on the Ethanol Production Chain from Lignocellulosic Biomasses in Brazil

    Directory of Open Access Journals (Sweden)

    Luiz André Felizardo Silva Schlittler

    2012-09-01

    Full Text Available The growing concerns regarding the future of global energy supplies have encouraged R&D in alternative sources to complement the global energy matrix. Brazil has earned notoriety as one of the largest producers of ethanol and biomass. This has aroused other countries’ interest in Brazil’s capabilities. However, the technologies for converting biomass into ethanol are not sufficiently mature, and have been developed in a decentralized manner. The lignocellulosic ethanol technologies can be divided into the following three groups: pretreatment, enzymes and ethanol production. One of the most efficient methods for mapping such technologies is through patent applications because the applications provide important information on trends in long-term technological development. Among all the patent applications deposited in the Brazilian database, pretreatment technologies were the most exploited followed by enzymes and ethanol production. The large number of documents from USA and European countries efforts the importance of Brazil in this technological scenario.

  17. Ethical limitations in patenting biotechnological inventions.

    Science.gov (United States)

    Lugagnani, V

    1999-01-01

    In order to connect ethical considerations with practical limits to patentability, the moral judgement should possibly move from the exploitation of the invention to the nature and/or objectives of Research and Development (R&D) projects which have produced it: in other words, it appears quite reasonable and logical that Society is not rewarding unethical R&D activities by granting intellectual property rights. As far as biotechnology R&D is concerned, ethical guidance can be derived from the 1996 Council of EuropeOs OConvention for the protection of human rights and dignity of the human being with regard to the application of biology and medicineO, whose Chapter V - Scientific research - provides guidelines on: i. protection of persons undergoing research (e.g. informed consent); ii. protection of persons not able to consent to research; iii. research on embryos in vitro. As far as the specific point of patenting biotechnology inventions is concerned, the four exclusions prescribed by Directive 98/44/EC (i.e. human cloning, human germ-line gene therapy, use of human embryos for commercial purposes, unjustified animal suffering for medical purposes) are all we have in Europe in terms of ethical guidance to patentability. In Italy, in particular, we certainly need far more comprehensive legislation, expressing SocietyOs demand to provide ethical control of modern biotechnology. However it is quite difficult to claim that ethical concerns are being raised by currently awarded biotechnology patents related to living organisms and material thereof; they largely deal with the results of genomic R&D, purposely and usefully oriented toward improving health-care and agri-food processes, products and services. ONo patents on lifeOO can be an appealing slogan of militants against modern biotechnology, but it is far too much of an over-simplified abstraction to become the Eleventh Commandment our Society.

  18. A Patent Analysis for Sustainable Technology Management

    Directory of Open Access Journals (Sweden)

    Junhyeog Choi

    2016-07-01

    Full Text Available Technology analysis (TA is an important issue in the management of technology. Most R&D (Research & Development policies have depended on diverse TA results. Traditional TA results have been obtained through qualitative approaches such as the Delphi expert survey, scenario analysis, or technology road mapping. Although they are representative methods for TA, they are not stable because their results are dependent on the experts’ knowledge and subjective experience. To solve this problem, recently many studies on TA have been focused on quantitative approaches, such as patent analysis. A patent document has diverse information of developed technologies, and thus, patent is one form of objective data for TA. In addition, sustainable technology has been a big issue in the TA fields, because most companies have their technological competitiveness through the sustainable technology. Sustainable technology is a technology keeping the technological superiority of a company. So a country as well as a company should consider sustainable technology for technological competition and continuous economic growth. Also it is important to manage sustainable technology in a given technology domain. In this paper, we propose a new patent analysis approach based on statistical analysis for the management of sustainable technology (MOST. Our proposed methodology for the MOST is to extract a technological structure and relationship for knowing the sustainable technology. To do this, we develop a hierarchical diagram of technology for finding the causal relationships among technological keywords of a given domain. The aim of the paper is to select the sustainable technology and to create the hierarchical technology paths to sustainable technology for the MOST. This contributes to planning R&D strategy for the sustainability of a company. To show how the methodology can be applied to real problem, we perform a case study using retrieved patent documents related to

  19. Uniform interpretation of european patent law with a special view on the creation of a common patent court

    NARCIS (Netherlands)

    Luginbühl, SL

    2009-01-01

    The European Patent Convention (EPC) provides for a common application and examination procedure for European patents. Therefore, European patents are granted on the basis of uniform European law which is applied and interpreted by the EPO, as well as by a great number of national judges and members

  20. 75 FR 34749 - Determination of Regulatory Review Period for Purposes of Patent Extension; BYSTOLIC; U.S. Patent...

    Science.gov (United States)

    2010-06-18

    ... and FDA-2008-E-0267] Determination of Regulatory Review Period for Purposes of Patent Extension; BYSTOLIC; U.S. Patent Nos. 5,759,580 and 6,545,040 AGENCY: Food and Drug Administration, HHS. ACTION... determination because of the submission of applications to the Director of Patents and Trademarks, Department of...