知识产权：价值、盗用与侵权损失INTELLECTUAL PROPERTY: VALUATION, EXPLOITATION, AND INFRINGEMENT DAMAGES
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作者： Gordon V. Smith，Russell L. Parr 著
出 版 社： 吉林长白山
出版时间： 2005-12-1字数：版次： 1页数： 864印刷时间： 2005/12/01开本：印次：纸张： 胶版纸I S B N ： 9780471683230包装： 精装内容简介
This book is designed to simplify the process of attaching a dollar amount to intangible assets, be it for licensing, mergers and acquisitions, loan collateral, or investment purposes. It provides practical tools for evaluating the investment aspects of licensing and joint venture decisions, and discusses the legal, tax, and accounting practices and procedures related to such arrangements; examines the business economics of strategies involving intellectual property licensing and joint ventures; and provides analytical models that can be used to determine reasonable royalty rates for licensing and for determining fair equity splits in joint venture arrangements.
作者简介：
Gordon V. Smith is chairman of AUS, Inc. and president of AUS Consultants. He has advised clients in valuation matters for over 40 years. His assignments have included appraisals of nearly every type of tangible and intangible property as well as consultations relative to royalty rates, economic life, and litigation damages for intellectual property. Clients have been many of the Fortune 500 and major international law firms, as well as research and educational institutions, regulatory bodies, and the U.S. government.
目录
Preface
PART Ⅰ: VALUATION
1 Intellectual Property and Intangible Assets in the World Today
2 Defining Intangible Assets and Intellectural Property
3 Defining Intangible Assets and Intellectural Property—Tradmarks
4 Intangible Assets and the Business Enterprise
5 Accounting Issues
6 Tax Issues
7 Valuation Principles and Techniques
8 Cost Approach
9 Market Approach
10 Income Approach: Quantifying the Economic Benefit
11 Income Approach: Timing and Pattern of Receiving the Economic Benefit
12 Income Approach: Evaluating the Risk of REceiving the Economic Benefit and Putting It All Together
13 When Theory Meets Practice
14 Special Valuation Situations
15 Early-Stage Technology Valuation
16 International issues
PART Ⅱ: LICENSING
17 Emergence of Intellectual Property Exploitation Strategies
18 Introduction to Exploitation Strategies
19 Introduction to the History and Economics of Legal Limits on Licensing Intellectual Property Rights
20 Economic Contributions of Intellectual Property
21 Global Exploitation Potential
22 Risks of Exploitation
23 Use of the 25% Rule in Valuing Intellectual Property
24 Licensing Economics and Royalty Rates
25 Determining a Royalty Rate—An Example
26 Dealing with Early-Stage Intellectual Property
27 Tradmark Licensing
28 Licensing Negotiations and Agreements
29 Licensing Internet Assets
30 Another View of Licensing Strategies
31 Joint Venture
32 Unversity Technology Transfer
33 Organizing for the Future
34 Monitoring License Agreements
PART Ⅲ: INFRINGEMENT DAMAGES
35 Lost-Profit Calculations
36 Royalty Rates and the Georgia-Pacific Factors
37 The Analytical Approach
38 Discounted Cash Flow Analysis
39 Market-Derived Royalty Rates
40 Monetary Relief in Trademark Litigation
41 Estimating Damages for Infringement of Agricultural Biotechnology-Derived Products
42 A Review of Court-Awarded Royalty Rates in Patent Infringement Cases (1990-2001)
43 Trademark Damage Trends in the Federal Circuit (1982-2001)
44 Recent Decision: Copyright Infringement Damages Can Be Based on Value of Licenses
45 Trade Secret Damages
PART Ⅳ: APPENDICES
Appendix A: Investment Rate of Return
Appendix B: Theoretical Foundations for the Determination of a Fair Rate of REtuen on Intellectual Property
Appendix C: The Use and Abuse of Iowa Curves When Quantifying Appraisal Depreciation
Appendix D: Financial and Business Information Sources
Appendix E: Sample Royalty Rates Information
Appendix F: Overview of New Product Diffusion Sales Forecasting Models
Index
