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Business Economics - Pokropivny SF

6.2. Intangible assets

The concept and the protection of property rights. Intangible resources, as well as other resources used in the enterprise, should be established or acquired company. At the same time intangible resources different from the material certain characteristics related to their nature and methods of practical use. For example, new knowledge as a result of human creativity, in fact, are a public good and they may be used by all business entities. There is a risk of imitation, copying and use of this knowledge for free. Under these circumstances, no one will dare to spread the first tools in the creation of new knowledge. Therefore, it is necessary to protect the rights of the author's property. Consequently, access to such knowledge protected rights, which themselves are the intangibles.

When it comes to intangible assets, rare in nature, they are not a result of the investment, and thanks to the award of rarity (eg the right to the use of natural resources). However, in this case access to limited scarce resources and protected the corresponding rights.

Intangible assets - a category that arises as a result of ownership of the rights to intellectual property or to the limited resources and their use in the sp-agricultural activities to generate income. A typical elemental composition of intangible assets is shown in Fig. 6.2.

Fig. 6.2.

The principle of legal protection of intellectual property is quite simple: it is forbidden the use of intangible assets without the permission of their owner or fake. However, forms of legal protection differ depending on the type of asset.

Ownership of inventions, utility models and industrial designs shall be certified by patents. Called Patent issued by a public authority (Patent Office) protection document which confirms the right of the owner to the appropriate industrial property. The patent provides to its owner certain rights (Fig. 6.3).

Fig. 6.3.

In the case of rights violations patentosobstvennika it can in court to claim compensation for damages. Infringement of the exclusive right is considered to be unauthorized manufacture, use, offer for sale, sale or any other form of marketing of goods or their components, created on the basis of the technical solution, which is covered by the patent. The exclusive rights granted patent only exists in the territory of the country that issued the patent, and can not go beyond its borders.

Legal protection of trademarks for goods and services, designations of origin and brand name is carried out on the basis of their state registration. A registered trademark for goods and services (designation of origin, company name) is issued a certificate attesting its priority.

Testimony on the mark for goods and services and on the company name ensures its owner: the exclusive right to use and dispose of the sign in its sole discretion, the right to prohibit others from using the mark without the permission of the owner; the right to give any person a permit (license) to use the mark on the basis of a license agreement. The owner of the certificate and have the right to affix the sign preventive marking indicating that the mark has been registered in Ukraine.

Legal protection of designations of origin has certain features, consisting in its collective character. This means that the owner of the certificate of designation of origin does not have the exclusive right to use it and can not give permission to others to use it. Such a permit to any other person or entity, the economy on the same territory and producing goods with identical properties, gives the patent office.

The emergence and exercise of copyright do not require any formalities. A person who has copyright to report their rights to works of science, literature, art, computer programs and databases may use the copyright mark, which is placed on each copy of the work and consists of the capital letter C in a circle, the name ( name) of the person having the copyright and the year of first publication of the work. Notice of the right to a topography of an integrated circuit consists of the letter T in a circle, the start date of the term of the exclusive right to use this topology and information to identify the right topology owner.

For identification of authorship of published or unpublished works, the fact and the date of publication of a work or a contract concerning the right to work, the author, at any time (for the duration of copyright protection) can register their right, and other necessary information in the official state registers. In this case, a certificate of registration of the rights of the author.

The author owns a personal (non-property) rights, as well as exclusive property rights to use the work in any form or by any means. The author also has the right to authorize (on the basis of author's contract) or to prohibit the use of his work by others.

Protection of neighboring rights of performers, producers of phonograms and broadcasting organizations should be carried out without the copyright infringement. At the same performers exercise their rights subject to the rights of the authors of the pieces. Producers of phonograms shall respect the rights of authors and performers and broadcasting organizations -rule phonogram producers, authors and performers.

The emergence and exercise of related rights does not require performing any formalities. Producers of Phonograms and performers for their rights messages can be on all copies of phonograms or their packages to use the symbol of protection of neighboring rights, which is composed of the Latin letter R in a circle, name (s) of the person having related rights, and the year of first publication of the phonogram.

Performers shall have the exclusive right to authorize or prohibit the public communication of their performance, fixation of a performance on a physical medium, reproduction, distribution of phonograms, which recorded their performance.

Producers of phonograms shall have the exclusive right to authorize or prohibit the reproduction, distribution of a variety of ways, making changes, as well as import tracks.

Broadcasting organizations shall have the exclusive right to authorize or prohibit the public announcement of its programs in places with paid entrance by their retransmission, fixation on physical media, playing on the air and through the ongoing network.

The exclusive rights of performers and producers of phonograms can be transferred to other persons on the basis of the contract, which defines the method of use of phonograms, the remuneration payment, term of the contract.

"Know-how" innovations, which are the property of the company, have no special legal protection. The order of protection is determined by the company's management. For disclosure of information on "know-how" and business secrets made strictly (up to criminal) responsibility.

Implementation of the ownership of intangible resources. Implementation of the ownership of intangible resources available or by the owner or other interested party with his permission. Such a transfer of the right takes the form of a license agreement.

The license referred to authorize the use of technical achievements, or other intangible resource for a certain period of appropriate remuneration. License agreement - a contract under which the owner of an invention, utility model, industrial design and OE (licensor) transfers to another party (the licensee) license to use, within certain limits their rights to patents, "know-how", trademarks, etc. . P.

The transfer of ownership can be specified by various conditions relating to the date and amount of usage, and the completeness of the transmitted information. In accordance with this, there are several types of licenses (Fig. 6.4).

Fig. 6.4.

Depending on the basis for permission to use the license object they are divided into voluntary and compulsory. On a voluntary license, the licensor transfers to the licensee the permission to use the right object on the basis of the agreement, which regulated the obligations of each party, the scope of use, time, size and order of payment of remuneration. A compulsory license is issued based on the decision of a competent public authority against the will of the right holder. In this case, the remuneration sets this state body. In practice, compulsory licenses issued very rarely.

On the basis of the scope of the rights to uses tion distinguish between ordinary, extraordinary and full license. Regular license to the licensor reserves the right to personal exploitation of the technical solutions and the ability to enter into similar licensing agreements with other licensees. Exclusive license to the licensee transfers the right to exclusive use of the object of the license, but the licensor retains the right to use an independent technical solution. Full license provides for the transition from the licensor to the licensee of all rights stemming from the patent. As a result of this agreement, the licensor himself deprived of the right to use the object of the license for the period specified in the contract.

In accordance with the nature of the object to be transferred under the agreement, it decided to allocate the patent and non-patent license. It is clear that the object of a patent license is a technical achievement that is protected by patent. In this case, the license agreement on the scope and duration of the rights determined by the rules governing the operation of the patent. Currently, however, more common are the so-called non-patent license, the object of which is not patented technological advances, "know-how", production experience, and others.

Licensing agreements may provide for a comprehensive transfer of several patents and associated "know-how". This agreement includes, as a rule, provide the licensor engineering and consulting services relating to the organization of licensed production, as well as supporting the supply of raw materials, equipment, components. This license agreement contains a commitment to increasing the licensor to the licensee to provide information on how to improve the licensed technology over the life of the agreement.

For the use of the license agreement the licensee in a certain way rewards licensor. In practice, use several types of payments for the license. The most common are either periodic payments during the term of the license agreement, or one-time payments. Periodic payments (royalties) are established in the form of financial betting to net sales volume to the cost of production or per unit of licensed products. One-time payment (reward) for the right to use the subject of the license agreement called pashualnym payment, which is essentially the actual price of the license, since it does not depend on the volume of production or sales of licensed products.

Payments for the acquisition of a license may also be effected by the licensor of the securities (stocks, bonds) the licensee. There is also a kind of a settlement as a reciprocal transfer of technical documentation, t. E. A mutual exchange of licenses, technological knowledge and experience. In practice, often there are various combinations of the forms of compensation (eg in the implementation of franchise agreements).