An analysis of the current state of public universities in the Czech Republic and their progress in the field of industrial rights
An analysis of the current state of public universities in the Czech Republic and their progress in the field of industrial rights
Author(s): Ivana ChramostováSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: objects of industrial property/rights; valuation; long-term intangible assets
Summary/Abstract: Nowadays the protection of intellectual property objects is mentioned and discussed more and more frequently. This paper is focused on the specific category of intellectual property − the valuation of industrial property objects in the environment of public universities. The paper includes an analysis across all public universities with regard to the history and current state of annually developed objects of industrial property, as well as longterm intangible assets. The final comparison is dedicated to the relation between the number of protected objects of industrial property and the stagnating area of their valuation and correct reflection in the accounting books.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2014
- Issue No: 351
- Page Range: 143-152
- Page Count: 10
- Language: English