Handbook on Deriving Capital Measures of Intellectual Property Products

相似文件 换一批

是 否 +2 论坛币

k人 参与回答

经管之家送您一份

应届毕业生专属福利!

求职就业群

赵安豆老师微信：zhaoandou666

经管之家联合CDA

送您一个全额奖学金名额~ !

立即领取

感谢您参与论坛问题回答

经管之家送您两个论坛币！

+2 论坛币

Handbook on Deriving Capital Measures of Intellectual Property Products
OECD:2009
TABLE OF CONTENTS
FOREWORD ................................................................................................................................................. 3
EXECUTIVE SUMMARY ............................................................................................................................ 7
Introduction ................................................................................................................................................ 7
Overview .................................................................................................................................................... 8
Key Recommendations............................................................................................................................. 10
CHAPTER I: MEASURING INTELLECTUAL PROPERTY ASSETS .................................................... 13
Introduction .............................................................................................................................................. 13
1. Intellectual property assets and gross fixed capital formation ........................................................... 13
2. Estimating GFCF of intellectual property .......................................................................................... 17
3. Demand and Supply side approaches ................................................................................................. 21
4. Supply-side approach ......................................................................................................................... 25
5. International trade in intellectual property products .......................................................................... 26
6. Prices and volumes ............................................................................................................................. 31
7. Capital measures ............................................................................................................................... 33
ANNEX A: PRICE AND QUALITY CHANGE ........................................................................................ 36
CHAPTER II: RESEARCH AND EXPERIMENTAL DEVELOPMENT ................................................. 39
Introduction .............................................................................................................................................. 39
8. Quantitative impact ............................................................................................................................ 39
9. Definition and scope of R&D GFCF in the 2008 SNA ...................................................................... 40
10. Features of the FM data .................................................................................................................. 41
11. Guidelines for measuring GFCF on R&D in practice .................................................................... 45
12. The bridge between FM and SNA sectors ...................................................................................... 50
13. The bridge between FM’s intramural expenditures on R&D and SNA output .............................. 51
14. The bridge between FM’s classifications of expenditures and funding and the SNA supply and use
tables ....................................................................................................................................................... 54
15. Impact on the accounts ................................................................................................................... 59
16. More on international trade ............................................................................................................ 59
17. Quarterly estimates of R&D ........................................................................................................... 60
18. Prices and volumes ......................................................................................................................... 61
19. Capital measures ............................................................................................................................. 62
ANNEX B: QUESTIONS ON THE LENGTH OF THE SERVICE LIFE OF R&D .................................. 68
ANNEX C: CONSOLIDATED SET OF QUESTIONS FOR R&D PERFORMERS ................................ 70
ANNEX D: ADDITIONAL DATA REQUIREMENTS ............................................................................. 78
ANNEX E: POINTERS ON DATA DEVELOPMENT FOR INTERNATIONAL TRANSACTIONS IN
R&D ............................................................................................................................................................. 80
CHAPTER III: MINERAL EXPLORATION AND EVALUATION ......................................................... 83
Introduction .............................................................................................................................................. 83
20. International standards and mineral exploration and evaluation as an asset .................................. 83
21. Definition and coverage of Mineral Exploration and Evaluation activity ...................................... 84
22. Valuation ....................................................................................................................................... 85
23. Compiling estimates of GFCF ........................................................................................................ 85
24. Price and volume measures ............................................................................................................ 86
25. Capital measures ............................................................................................................................. 87
26. Ownership...................................................................................................................................... 87
ANNEX F: AUSTRALIAN MINERAL EXPLORATION AND EVALUATION SURVEYS ................. 89
CHAPTER IV: SOFTWARE AND DATABASES .................................................................................. 101
Introduction ............................................................................................................................................ 101
27. Software ....................................................................................................................................... 103
28. Databases ..................................................................................................................................... 120
29. International trade in software and databases ............................................................................... 123
30. Prices and volumes ....................................................................................................................... 125
31. Capital measures ........................................................................................................................... 128
ANNEX G: LESSONS FROM BUSINESS ACCOUNTING ................................................................... 132
ANNEX H: SOFTWARE-RELATED CLASSIFICATIONS ................................................................... 134
CHAPTER V: ENTERTAINMENT, LITERARY AND ARTISTIC ORIGINALS ................................. 150
Introduction ............................................................................................................................................ 150
32. Definition and scope ..................................................................................................................... 150
33. Coverage of entertainment, literary and artistic originals ............................................................ 150
34. Conceptual issues ......................................................................................................................... 156
35. Valuation of entertainment, literary and artistic originals ............................................................ 158
36. Royalties and rights for entertainment, artistic and literary originals........................................... 160
37. Prices and volumes ....................................................................................................................... 161
38. Capital measures ........................................................................................................................... 162
ANNEX I: COPYRIGHT .......................................................................................................................... 164
REFERENCES .......................................................................................................................................... 166

PDF 171页  可复制
Handbook on Deriving Capital Measures of Intellectual Property Products.rar (1.33 MB) 本附件包括：

• Handbook on Deriving Capital Measures of Intellectual Property Products.pdf

2010-1-8 21:53:44 上传

扫码加我 拉你入群

请注明：姓名-公司-职位

以便审核进群资格，未注明则拒绝

分享0 收藏1 回帖

关键词：intellectual Deriving property handbook products handbook Capital property intellectual Deriving

1# tyn

第一次用论坛!
非常感谢楼主提供的资料，非常急需！！！

Thanks LZ~~~~~!!!

支持一下 虽然暂时不下

谢谢，分享了