TARAS SHEVCHENKO NATIONAL UNIVERSITY OF KYIV FACULTY OF ECONOMICS DEPARTMENT OF ECONOMIC THEORY, MACRO- AND MICROECONOMICS «APPROVED» Deputy Dean Academic Affairs __________________Pikus R.V. «____»____________2015
COURSE PROGRAMME in
COMMERCIALISATION OF INTELLECTUAL PROPERTY FOR STUDENTS
Area of study
1801
Specific categories
Major
8.18010011 Intelectual property
Kyiv 2015 Course Programme in “Commercialisation of intellectual property” for students of 1801 “Specific categories” area of study, 8.18010011 “Intelectual property” major course. Compiled by: Associate Professor Virchenko V.V., Associate Professor Lozova G.M. The programme was adopted at the meeting of the Department of Economic theory, macroand microeconomics Minutes № ____of «____»_________________2015 Head of the Department
______________ (Signature)
Bazylevych V.D. (Name)
«_____» of __________________ 2015 Approved at the meeting of the Science and Methodology Commission of the Faculty of Economics. Minutes № ____of «____»_________________2015 Chairman
______________ (Signature)
Lytvynenko T.M. (Name)
«_____» of _________________ 2015
© Vircheko V.V., Lozova G.M. 2015. © _______________________ 2016. © _______________________ 2017.
2
1. INTRODUCTION
Subject matter «Commercialisation of intellectual property» are a component of the obrazovatelno-professional program of preparation of specialists behind obrazovatelno-qualifying level "Magistr" of field of knowledge 1801 “Specific categories” directly preparations 8.18010011 “Intelectual property”. “Commercialisation of intellectual property” is discipline of cycle of professional and practical preparation behind a direction of preparation 8.18010011 “Intelectual property”. The discipline gives all the best in ІІ a semestre of I rate in volume - 60 hours (2 credits ECTS) in particular: lectures - 10 hours, seminar employment - 8 hours, independent work - 42 hours. Per a rate 1 semantic modules and 1 modular examinations. The discipline comes to the end with offset. The subject matter purpose - forming at students of complex understanding of the economic nature of intellectual property, the maintenance and structure of intellectual property right, understanding of the mechanism and principles of commercialisation of intellectual property, tools of financing economic to turnover of intellectual property, methods of their estimation and protection. The subject matter task is provision of fundamental economic preparation of the future specialists-scientists which provides: the analysis of features of a postindustrial stage цивилизационного developments of a society and a role of the intellectual capital in modern economy; studying of results of intellectual activity and the mechanism of their transformation in the intellectual capital; research of the maintenance, the mechanism and functions of commercialisation of intellectual property; studying of features of the economic mechanism of commercialisation of objects of the copyright, an industrial property, individualization means; the analysis of the maintenance, specificity of accounting and the taxation of operations with objects of intellectual property; studying of principles and forms of financing of commercialisation of intellectual property; research of techniques of the analysis and management of risks of commercialisation of intellectual property; The analysis of methods of an estimation of results of intellectual activity and forms of the order them. The subject matter program consists of 1 semantic modules: The module І. Essence and principles of commercialisation of intellectual property. As a result of studying of a subject matter the post-graduate student should: The nobility: the device in industry of commercialisation of intellectual property, in economy and intellectual property right sphere; to understand principles and mechanisms of financing of commercialisation of intellectual property; the nobility of feature of commercialisation of different results of intellectual activity; to understand theoretical and applied principles of protection of the rights to objects of intellectual property; to know the basic forms and principles of the organisation of a transfer of technologies; to understand a role of the intellectual capital in the conditions of forming of a postindustrial civilisation; to understand principles of carrying out of 3
patent researches; theoretical principles of accounting of intellectual property. To be able: to perform registration of the rights to results of intellectual activity; to use in practice different forms of the order objects of intellectual property; to perform accounting and a professional estimation of objects of intellectual property; to use in practice different forms of protection of results of intellectual activity; to perform planning and management of process of commercialisation of intellectual property; to conduct an estimation of risks of commercialisation of intellectual property; to exercise administration of financing of commercialisation of intellectual property. Place in system of preparation of scientific shots. A subject matter «Commercialisation of intellectual property» are a component of a cycle of vocational training of students of economic specialities of obrazovatelno-qualifying level "bachelor", a basis for mastering of modern techniques of planning by them and financings of commercialisation of intellectual property, and also effective tools of protection and commercialisation of an intellectual product at the present stage of development of socioeconomic relations that allows to transform it into the intellectual capital and to implement in economic activities for the purpose of profit reception. She creates the important knowledge base and abilities from studying of economic relations in the market of intellectual property, macroeconomic communications between subjects of intellectual activity and taking into account of features of the economic environment and economic activities in the conditions of postindustrial economy. Communication with other disciplines. The rate «Commercialisation of intellectual property» is connected with such disciplines as "Economy", "Intellectual property", "Intellectual property right", «Marketing of Intellectual property», «Innovative management» and so forth.
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Control of knowledge and distribution of points which are received by students. The control is performed on modulno-rating system. In the semantic module 1
(ЗМ1) 1 - 5. Also discipline studying provides accomplishment of independent work. Obligatory for the admission of the student to offset there is an excess not only is critical-rozrahunkovanogo a minimum - 35 points, but also recommended - 45 points. Otherwise, the student it is not supposed to offset and it is considered such which has not executed all kinds of works which are provided by the discipline curriculum. Estimation behind control forms: ЗМ1
The oral answer Addition The express control in the form of tests The fixed performance Autonomous creative work Modular examination 1 Modular examination 2
Міп. - 35
Move. - 60
«2» х 2 = 4
«2» х 3 = 6
«1» х 3 = 3
«1» х 6 = 6
«3» х 1 = 3
«6» х 1 = 6
«3» х 1 = 3
«7» х 1 = 7
«10» х 1 = 1 0
«20» х 1 = 2 0
«7» х 1 = 7
«12» х 1 = 15
X
X
For students who have typed totally less than 35 points for permission reception to put offset it is necessary to produce obligatory additional independent work, to repeat modular examinations, to combine the testing express train. In case of absence of the student on reasonable excuses of working off and repeating an examination МКР are performed according to «Position about an order of estimation of knowledge of students at credit-modular system of the organisation of educational process» from October, 31st in 2010 The estimation of tasks МКР and summary written work is performed behind following principles: Category determination: for determination the maximum from предвиденного quantities of points if it completely opens the category maintenance concerns; half from a maximum - if determination partially opens the category maintenance; the zero of points - if determination does not open intrinsic signs of the corresponding phenomenon. Tests: for the decision of the test task the maximum from предвиденного quantities of points if it contains all correct variants concerns; the zero of points - if the decision contains only a part or at all does not contain correct variants. Settlement tasks: for the decision of the settlement task the maximum from предвиденного quantities of points if it contains the right answer, all formulas 5
necessary for the decision concerns, opens the maintenance of all variables of each formula, contains stage-by-stage and exact calculation of all sizes which are used for determination of the summary answer; for the decision of the settlement task 75 % from предвиденного quantities of points if it does not contain one of noted above elements concern; 35 % from предвиденного quantities of points if it does not contain two of noted above elements; the zero of points - if does not contain the decision 3 and more of noted above elements. Theoretical questions: 100 % from maximum предвиденного quantities of points if the answer to a question is proved, contain the analysis of corresponding theories, concepts, functions, principles, determination of corresponding categories, logic conclusions and generalisation, contains the analysis of corresponding historical data, opens the maintenance of corresponding formulas, and also will be agreed the educational in program educational and scientific literature. 75 % from maximum предвиденного quantities of points if the answer to a question as a whole meets the requirements, noted above, however in disclosing of the maintenance of a question are committed insignificant errors which determinations of categories, disclosings of the maintenance of formulas, references to concrete dates concern. 35 % from maximum предвиденного quantities of points if the answer to a question is inexhaustible, fragmentary, insufficiently proved and show bad understanding of a subject of discipline. Zero of points if the answer is wrong, in it absent determinations of key concepts, concepts, formulas, principles, and conclusions are absent or are unreasonable. At simple calculation we will receive:
Minimum Maximum
ЗМ1
Offset
35
25
Summary estimation 60
60
40
100
Thus, quantity of points: 1-59 answers an estimation «незачтено»; 60-100 answers an estimation «зачтено». Conformity scale (under condition of offset) For 100 - a ball scale 90 – 100
On a national scale 5
excellent
85 – 89 75 – 84
4
good
65 – 74
3 6
60 – 64 35 – 59
satisfactory 2
pass
SUBJECT MATTER PROGRAM THE SEMANTIC MODULE І. Principles and mechanisms of commercialisation of Intellectual property Theme 1. The economic mechanism of commercialisation Intellectual property (12 hours) Teoretiko-methodological principles of research of intellectual activity. Kinds and results of intellectual activity. The intellectual capital in the conditions of an information society: essence and specificity. Origin and characteristic features of an information society. The intellectual capital as the set of knowledge saved up in the course of intellectual activity, experience, skills, creativity, capabilities, mutual relations which have economic value and are used in the course of production and an exchange for the purpose of income reception. The maintenance, kinds and values of innovative activity in modern economy. Essence, functions and forms of commercialisation of intellectual property. Objective necessity of commercialisation of intellectual property. The mechanism of commercialisation of results of intellectual activity. Intellectual property commercialisation as system of events concerning introduction of results of intellectual activity in economic circulation for the purpose of creation of value added and generating of additional profit, and the important factor of competitiveness of the enterprise in the conditions of globalisation. Forms of commercialisation of intellectual property: sale of results of intellectual activity; assignment of rights on use of objects of intellectual property on the basis of licensing or other kinds of contracts; entering of objects of intellectual property to authorised capital of again created enterprise; Use of results of intellectual property in own economic activities for the purpose of profit reception. Indicators of efficiency of commercialisation of objects of intellectual property. Origin and development of the theory of information economy and economy of knowledge. Results of intellectual activity as a component of the intellectual capital and non-material assets of the enterprise. The economic analysis of structure and profitability of the intellectual capital. Features of financial mechanisms of commercialisation of intellectual property. A current state and problems of commercialisation of intellectual property in Ukraine. Theme 2. Financial mechanisms of commercialisation Intellectual property (12 hours)
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The maintenance and value of financing in the course of commercialisation of results of intellectual activity. Functions and features of financing of commercialisation of objects of intellectual property. Stages of financing of commercialisation of results of intellectual activity. The basic financial mechanisms of commercialisation of results of intellectual activity. Venture financing and its value in the course of commercialisation of objects of intellectual property. Venture funds as financial institutions which specialise on investment of means with use of all complex of tools of the financial market in stockholder equity of the enterprises real to sector of economy which are at different stages of development and have considerable potential of growth. Features of the organisation of state financing of commercialisation of objects of intellectual property. Programmno-target budgeting as the important mechanism of management of budgetary resources and financings of intellectual activity in short - but medium-term prospect which provides разрабатывание and realisation of the budgetary programs focused on the end result (according to a strategic target) with application of criteria of estimation of their productivity and efficiency of use of budgetary funds. Credit tools of financing of commercialisation of results of intellectual activity. A current state and problems of state financing of intellectual activity in Ukraine. The maintenance and value of a franchise in intellectual property commercialisation. Features of the market of financing of innovative activity at Ukraine. Theme 3. Accounting and the taxation of operations with objects Intellectual property (12 hours) Principles of realisation of financial policy in sphere of commercialisation of objects of intellectual property. Mechanisms of financial provision of processes of commercialisation of objects of intellectual property. Non-material assets as the form of realisation of objects of intellectual property in accounting. Principles of the organisation of accounting of non-material assets. Non-material assets as not monetary values which have no material form, can be identified and are used by the enterprise in own activity for the purpose of profit reception. Features of the taxation of operations with non-material assets. Essence and classification of non-material assets it agree national and accounting international standards: rights of use of natural resources; property enjoyments; the rights to commercial designations (the rights to trade marks, commercial (firm) names, geographical designations); The rights to objects of an industrial property (the right to the inventions useful to model, industrial samples, grades of plants, breeds of animals, configurations of integrated microcircuits, commercial secrets, including a know-how); the copyright and the adjacent rights (the right on literary, art, pieces of music, computer programs, databases, accomplishment, a soundtrack, the visible record, announcement transfers); other non-material assets. Features of depreciation and depreciation of non-material assets. Revaluation of nonmaterial assets. Features of is standard-legal adjustment of the taxation of operations with nonmaterial assets in Ukraine. Object of the taxation a value-added tax: operations of payers of the tax from supply of the non-material assets which place of supply is located in customs territory of Ukraine, including operation from transfer of property 8
on objects of pledge to the borrower; export and import of the goods on customs territory of Ukraine. Delivery of the goods is treated as any transfer of the right to the order by the goods, including sale, an exchange or talent of such goods. Base of the taxation a value-added tax: contractual (contract) cost, but not below the usual prices, taking into account nation-wide taxes and meetings. The railroad train of contractual cost joins any sums of means, cost of material and non-material assets which are transferred to the payer of the tax by directly buyer or through any third party in connection with compensation of cost of the goods or services. Theme 4. Venture financing in commercialisation system Intellectual property (11 hours) Essence and functions of venture funds, and also their role in financing of investments into the intellectual capital. Stages of venture financing: creation of venture fund; generating of agreements; realisation of investments; postinvestment management; management of an exit when the venture fund returns the means enclosed in the enterprise by the first share issue, direct sale of the enterprise or its secondary sale. Advantages of venture financing as almost unique accessible source of financial resources for the enterprises which actively use innovations. The purpose of venture fund - growth of market capitalisation of the enterprise and increase of internal rate of profitableness. Distribution by venture fund of financing in time. Life cycle of venture financing which includes: 1. Creation of venture fund when there is an accumulation of financial resources private and институционных investors; 2. Generating of agreements when selection of projects for financing is performed; 3. Realisation of investments which provides detailed studying of the projects selected for financing with following granting by it in using of financial resources; 4. Postinvestment management when there is an active process of transfer to the enterprise venture fund of the business ties, knowledge and experience for the purpose of increase of internal rate of the income and a gain of value added generating by the enterprise; 5. Management of an exit when the venture fund returns the means enclosed in the enterprise by the first share issue, direct sale of the enterprise or its secondary sale. Features of functioning of venture funds in Ukraine. Domestic venture fund недиверсифицирован investment fund of the closed type which performs exclusively private placement of securities among juridical persons and physical persons and which assets the securities emitted by connected faces of the company on management by assets of such fund can include. Theme 5. Risks of commercialisation of intellectual property and management of them (12 hours) The maintenance and value of risks in the course of commercialisation of objects of intellectual property. Principal views of risks which accompany commercialisation of results of intellectual activity. Methods of an estimation of risks of commercialisation of objects of intellectual property. The basic methods of management of risks of commercialisation of intellectual property. Insurance as the 9
important mechanism of minimisation of risks of commercialisation of objects of intellectual property. Forms of insurance of commercialisation of intellectual property. Risks of economic losses of persons of law of intellectual property which are subject to insurance: disclosure of commercial secret and an information source that have led to occurrence of data in the press opened and to loss of a priority, reception of guarding documents by competitors or commodity market closing; unskilled registration of application materials on reception of guarding documents on objects of intellectual property; the losses of the insurer caused by use of objects of intellectual property without the permission of the insurer; legal expenses, including on account of the state and other duty, the expense refunding, connected with business trial, and also connected with accomplishment of the judicial act as a result of necessity to protect the rights of the insurer broken by the third parties. Insurance events in sphere of insurance of intellectual property: documentary confirmed infringement by the third parties of the right of the insurer on ought to it on legal causes objects of the intellectual property noted in an insurance contract; the claim from the third parties concerning the insurer for the purpose of cancellation of its rights to objects of the intellectual property, noted in an insurance contract. The size of base insurance tariffs on a property-liability insurance, connected with infringement or loss of the rights to objects of intellectual property. The domestic market of results of intellectual activity and risks, which to it inherent. Advantages of insurance of commercialisation of objects of intellectual property in comparison with other management methods risks. Features of development of the market of insurance of commercialisation of intellectual property at Ukraine.
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SUBJECT MATTER STRUCTURE THE THEMATIC PLAN OF LECTURES AND SEMINAR EMPLOYMENT Quantity of hours
№ п/п
Themes
Lectures
Seminars
S/W
2
2
8
2
2
8
2
2
8
2
-
9
2
1
9
-
1
-
10
8
42
Module І. Principles and mechanisms of commercialisation of intellectual property 1 2 3 4 5
Theme 1. The economic mechanism of commercialisation Intellectual property Theme 2. Financial mechanisms of commercialisation Intellectual property Theme 3. Accounting and the taxation of objects Intellectual property Theme 4. Venture financing in system Intellectual property commercialisations Theme 5. Risks of commercialisation intellectual The property and management of them
12 Modular examination І Together
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THE SEMANTIC MODULE І. Module І. Principles and mechanisms of commercialisation of intellectual property Theme 1. The economic mechanism of commercialisation of intellectual property Lecture 1. The economic mechanism of commercialisation Intellectual property (2 hours) 1. 2. 3. 4. 5.
Teoretiko-methodological principles of research of intellectual activity Kinds and results of intellectual activity The maintenance and value of innovative activity in modern economy Essence and objective necessity of commercialisation of intellectual property Functions and tasks of commercialisation of results of intellectual activity 6. The mechanism and stages of commercialisation of intellectual property 7. The basic forms of commercialisation of intellectual property 8. Indicators of efficiency of commercialisation of intellectual property Seminar 1. (2 hours) 1. The maintenance and the task of commercialisation of intellectual property 2. Functions and principles of commercialisation of intellectual property 3. The basic stages of commercialisation of intellectual property 4. Forms of commercialisation of results of intellectual activity 5. Features of results of intellectual activity as objects of commercialisation 6. Indicators of efficiency of commercialisation of intellectual property The task for independent work - 8 hours 1. Analyse a current state and problems of commercialisation of intellectual property in Ukraine 2. Research features of forming and development of financial mechanisms of commercialisation of intellectual property 3. Analyse methods of the analysis of structure and profitability of the intellectual capital Control questions: 1. In what the ultimate goal of commercialisation of intellectual property consists? 2. What functions are carried out by commercialisation of results of intellectual activity in modern economy? 12
3. List base indicators of efficiency of commercialisation of intellectual property 4. Name the basic forms of commercialisation of intellectual property The recommended literature [1; 5; 6; 7; 17; 18].
Theme 2. Financial mechanisms of commercialisation of intellectual property Lecture 2. Financial mechanisms of commercialisation Intellectual property (2 hours) 1. The maintenance and value of financing in the course of intellectual property commercialisation 2. Functions and features of financing of commercialisation of results of intellectual activity 3. Stages of financing of commercialisation of intellectual property 4. The basic financial mechanisms of commercialisation of intellectual property 5. Venture financing and its value in the course of intellectual property commercialisation 6. Features of the organisation of state financing of commercialisation of intellectual property 7. Credit tools of financing of commercialisation of results of intellectual activity Seminar 1. - 2 hours 1. Features of financing of commercialisation of results of intellectual activity 2. Stages of financing of commercialisation of intellectual property 3. The basic financial mechanisms of commercialisation of intellectual property 4. Features of the organisation of state financing of commercialisation of intellectual property 5. Credit tools of financing of commercialisation of results of intellectual activity 6. Issue mechanisms of commercialisation of intellectual property 7. Role of private investors in intellectual property commercialisation The task for independent work - 8 hours 1. Research a current state and problems of state financing of intellectual activity in Ukraine 2. Analyse the maintenance and value of a franchise in intellectual property commercialisation 3. Research features of the market of venture financing of innovative activity at Ukraine Control questions: 1. Name the basic mechanisms of commercialisation of intellectual property 2. Open an order of reception of financing for carrying out of commercialisation of intellectual property 13
3. Characterise the maintenance and value of venture financing in the course of intellectual property commercialisation 4. Open specificity of issue and credit tools of financing of commercialisation of intellectual property 5. In what features of state financing of commercialisation of intellectual property consist? The recommended literature [1; 4; 5; 11; 14]. Theme 3. Accounting and the taxation of objects Intellectual property Lecture 3. Accounting and the taxation of objects Intellectual property (2 hours) 1. Principles of realisation of a registration policy in sphere of commercialisation of objects of intellectual property 2. The maintenance and value of a tax policy in industry of commercialisation of objects of intellectual property 3. Non-material assets as the form of realisation of objects of intellectual property in accounting 4. Essence and classification of non-material assets it agree national and accounting international standards 5. Features of depreciation and depreciation of non-material assets 6. Principles of the organisation of accounting of non-material assets 7. Features of the taxation of operations with non-material assets Seminar 1. - 2 hours 1. Principles of realisation of financial policy in sphere of commercialisation of objects of intellectual property 2. Mechanisms of financial provision of processes of commercialisation of objects of intellectual property 3. Principles of the organisation of accounting of non-material assets 4. Features of the taxation of operations with non-material assets 5. Essence and classification of non-material assets it agree national and accounting international standards 6. Features of depreciation and depreciation of non-material assets 7. Revaluation of non-material assets The task for independent work - 8 hours 1. Research techniques of depreciation of non-material assets, which предвидены the current legislation of Ukraine 2. Analyse features of is standard-legal adjustment of the taxation of operations with non-material assets in Ukraine 3. Research maintenance ПСБО of Ukraine 8 «Non-material assets» and specify its features compared with accounting international standards Control questions: 1. Make determination of non-material assets from accounting positions 14
2. Name the basic groups of non-material assets, and also allocate among them results of intellectual activity 3. List operations with non-material assets which are subject to a facing surtax in Ukraine 4. What methods of depreciation can be used at charge of depreciation of objects of intellectual property The recommended literature [1; 5; 6; 10; 14; 18] Theme 4. Venture financing in commercialisation system Intellectual property Lecture 4. Venture financing in commercialisation system Intellectual property (2 hours) 1. The maintenance and specificity of venture financing 2. Functions and advantages of venture financing in intellectual property commercialisation 3. Organizational principles of venture financing 4. Principles and methods of venture financing 5. Stages of venture financing 6. Is standard-legal adjustment of venture financing in Ukraine Seminar 1. (2 hours) 1. Essence and history of venture financing 2. Functions and advantages of venture financing in intellectual property commercialisation 3. Organizational principles of venture financing 4. Principles and methods of venture financing 5. Stages of venture financing 6. Features of formation and development of venture financing in Ukraine 7. The comparative characteristic of venture financing and other forms of financial provision of commercialisation of intellectual property The task for independent work - 9 hours 1. Research a condition and specificity of domestic system of venture financing 2. Familiarise with the international experience of the organisation of venture financing of innovative projects 3. Analyse history of genesis and evolution of venture financing Control questions: 1. List main principles of venture financing 2. In what difference between venture financing and other forms of financial provision of commercialisation of intellectual property consists? 3. Open the maintenance and functions of venture financing 4. What stages are covered by process of venture financing of commercialisation of intellectual property? 15
5. In what features of development and functioning of system of venture financing consist in Ukraine? The recommended literature [1; 4; 6; 9; 10; 15].
Theme 5. Risks of commercialisation of intellectual property But management of them Lecture 5. Risks of commercialisation of intellectual property and management of them (2 hours) 1. The maintenance and value of risks in the course of intellectual property commercialisation 2. Principal views of risks which accompany commercialisation of results of intellectual activity 3. Methods of an estimation of risks of commercialisation of intellectual property 4. The basic methods of management of risks of commercialisation of intellectual property 5. Insurance as the important mechanism of minimisation of risks of commercialisation of results of intellectual activity 6. Forms of insurance of commercialisation of intellectual property Seminar 1. - 1 hours 1. Principal views of risks which accompany commercialisation of results of intellectual activity 2. Methods of an estimation of risks of commercialisation of intellectual property 3. The basic methods of management of risks of commercialisation of intellectual property 4. Insurance as the important mechanism of minimisation of risks of commercialisation of results of intellectual activity 5. Forms of insurance of commercialisation of intellectual property 6. Current state of the market of insurance of commercialisation of intellectual property at Ukraine The task for independent work - 9 hours 1. Research the domestic market of results of intellectual activity and characterise risks, which to it inherent 2. Analyse advantages of insurance of commercialisation of intellectual property in comparison with other management methods risks 3. Research features of development of the market of insurance of commercialisation of intellectual property at Ukraine Control questions: 16
1. Name principal views of risks which accompany commercialisation of results of intellectual activity 2. Open the maintenance of methods of an estimation of risks which accompany intellectual property commercialisation 3. Characterise the maintenance and value of methods of management of risks of commercialisation of intellectual property 4. Open specificity of insurance of commercialisation of intellectual property 5. In what advantages and insurance lacks compared with other management methods risks consist? The recommended literature [1; 5; 7; 10; 12]. THE SAMPLE OF MODULAR EXAMINATION VARIANT AND 1.
The Procedure for registration of configuration of an integrated microcircuit.
2.
Concept of the copyright and sphere of its action.
3.
Categories: the industrial sample, the patent, lump-sum payment, the information The intellectual capital.
4.
The Task: During the reporting period in 2013 the enterprise has received a revenue from goods realisation - 144 thousand грн., dividends at a rate of 8 thousand грн. Under stocks of other enterprise. Enterprise expenses have combined: payment of raw and materials which are used on production - 42 thousand грн.; a salary of workers which perform production - 8 thousand грн.; a salary of managers - 4 thousand грн.; a payment for rent of production premises - 6 thousand грн.; expenses on advertising - 12 thousand грн.; the paid percent behind the bank credit - 7 thousand грн. Depreciation of the basic means - 3 thousand грн is added for the reporting period. Besides, the enterprise has received exclusive rights to useful model in the form of an instalment to authorised capital, and also has received a royalty in 24 thousand volume грн. Fair cost noted above exclusive rights represents 40 thousand грн. Calculate the size of taxes which the enterprise for the reporting period should pay.
List of questions for preparation for offset 1. Teoretiko-methodological principles of research of intellectual activity 2. The information and knowledge as determining factors of postindustrial development 3. Kinds and results of intellectual activity 4. The intellectual capital in the conditions of an information society: essence and specificity 5. Structure and functions of the intellectual capital 6. Evolution of theoretical representations about the maintenance and sources of relations of intellectual property 17
7. The economic-legal maintenance and features of intellectual property
8. Features of adjustment of relations of intellectual property 9. Intellectual property structure 10.Intellectual property contradictions 11.Essence and objective necessity of commercialisation of intellectual property 12.Functions and tasks of commercialisation of intellectual property 13. The mechanism and stages of commercialisation of intellectual property 14. The basic forms of commercialisation of intellectual property 15.Indicators of efficiency of commercialisation of intellectual property 16.Concept, the basic tasks, functions and copyright principles 17.Subjects and objects of the copyright 18.The maintenance and conditions of action of the copyright 19.Features of commercialisation and the form of the order objects of the copyright 20.Essence and industrial property evolution 21.Objects and subjects of an industrial property 22.Structure of the property and non-property rights to objects of an industrial property 23.Features of commercialisation and the form of the order objects of an industrial property 24.The maintenance and the mechanism of realisation of intellectual property right on breeds of animals and a grade of plants 25.Specificity and the mechanism of realisation of the right to a know-how and efficiency proposals 26.Essence and features of legal regulation of commercial secret 27.Features of commercialisation and the form of the order individualization means 28.The maintenance, principles and tasks of an estimation of results of intellectual activity 29.Classification of results of intellectual activity from a position of their estimation 30.Approaches to an estimation of results of intellectual activity 31.Methods of an estimation of objects of intellectual property 32.Features of determination of rates of discount, capitalisation and a royalty in the course of an estimation 33.Principles of realisation of a registration policy in sphere of commercialisation of objects of intellectual property
18
34.The maintenance and value of a tax policy in industry of commercialisation of objects of intellectual property 35.Non-material assets as the form of realisation of objects of intellectual property in accounting 36.Essence and classification of non-material assets 37.Features of depreciation and depreciation of non-material assets 38.Principles of the organisation of accounting of non-material assets 39.Features of the taxation of operations with intellectual property 40.The maintenance, principles and compound systems of protection of intellectual property rights 41.Forms and methods of protection of intellectual property right 42.Essence and preconditions of the order results of intellectual activity 43.Legal principles of the order objects of intellectual property 44.Main principles and tasks of the order results of intellectual activity 45.Contractual methods of the order objects of intellectual property 46.Not contractual methods of the order objects of intellectual property 47.Procedure for registration of assignment of rights on objects of intellectual property 48.The maintenance and value of financing in the course of intellectual property commercialisation 49.Functions and features of financing of commercialisation of results of intellectual activity 50. The basic financial mechanisms of commercialisation of intellectual property 51.Venture financing and its value in the course of intellectual property commercialisation 52.Stages and organizational principles of venture financing 53.Features of the organisation of state financing of commercialisation of intellectual property 54.Principal views of risks which accompany intellectual property commercialisation 55.Methods of an estimation of risks of commercialisation of intellectual property 56. The basic methods of management of risks of commercialisation of intellectual property 57. Insurance as the important mechanism of minimisation of risks of commercialisation of intellectual property 58. The maintenance and value of a transfer of technologies in the course of intellectual property commercialisation 59. The basic forms of a transfer of technologies 19
60. History and features of functioning of the National network of a transfer of technologies of Ukraine
List of the recommended literature The basic 1. Bazilevich Victor Dmitrievich, Ilyin Vladimir Vasilevich. Intellectual property: креативи metaphysical search: the monography. — К: Knowledge, 2008. — 687c. 2. Bazilevich Victor Dmitrievich. Intellectual property: the textbook. — 2 kind., has erased. — К: Knowledge, 2008. — 431c. 3. The white book. Intellectual property in innovative economy of Ukraine / В І. Вспугивало (заг.ред.), G.O.Androshchuk (упоряд.). — К: Parliamentary publishing house, 2008. — 448с. 4. The white book-2. Intellectual property in innovative economy of Ukraine / L.A.Bulav_n (ред.кол.), O.V.Dem'janenko (упоряд.). — К: Parliamentary publishing house, 2008. — 246с. 5. Bondarenko With. В, Kozharska І. J.Pravo intellektualnoj sobstvennosti. The textbook. - К: ІІ In, 2008. - 416 with. 6. Boshitsky Yury Ladislavovich. Intellectual property right: навч. посіб. For студ. вищ. навч. закл. / Kiev un y right НАН Ukraine. — К: Логос, 2007. — 488 with. 7. Dmitrishin V. S. The order laws of estate of intellectual property in Ukraine. Навч. The benefit. - К: ІІ In, 2008. - 248 with. 8. Dmitrishin V. S, Berezanska В І. Intellectual property on the software in Ukraine. — К: Вірлен, 2005. — 312 with. 9. Long With. О, heats of Century О, Zajchuk V. O, Kremen V. G, Litvin V.M.Ohrana of intellectual property in Ukraine. — К: the Forum, 2002. — 320 with. 10.Drob'jazko V. S, Drob'jazko R.V.Pravo intellektualnoj sobstvennosti: Навч. The benefit. — К: Jur_nkom Inter, 2004. — 511 with. The additional 11.V.O.Zashchita's heats of intellectual property right in Ukraine. Навч. The benefit. - К: ІІ In, 2006. - 88 with. 12.Intellectual property and its protection: normat.-pravove регулювання:зб. Documents / O.M.Ro§na (упоряд.) — 3 є a kind., reuniforms. But доп. — К: КНТ, 2006. — 479 with. 13.Long Д. Е, yards П, Heats of Century О, Shevelev Т. М, Vasilenko І. E.Zashchita of intellectual property rights: rates of the international and national 20
legislation and them правоприменения: the practical benefit. — К: К І. С, 2007. — 448 with. 14.Orljuk O. P, Androshchuk G. O, Butn_k-siversky of the Island B., Drob'jazko V. S, Krizhna V.M.Pravo intellektualnoj sobstvennosti. The academic rate: the textbook. — К: ВД "Ін Jure", 2007. — 696 c. 15.Intellectual property protection: regulatory legal acts / O.D.Svjatotsky (заг.ред.). — К: ВД "Ін Jure", 2004. — 1176 with. 16.Intellectual property right: the Academic rate: the textbook. / the Island And. Підопригора (ред.), O.D.Svjatotsky (ред.). — 2.вид., reuniforms. But доп. — К: ВД "ІнЮре", 2004. — 670с. 17.Скордамалья Вінченцо. Intellectual property right of EU: Навч. посіб. — К: ІМВ КНУ a name of Tarasa of Shevchenko, 2005. — 156 with. 18.Management of intellectual property / Pavel Nikolaevich Tsibulov (ред.). — К: К І. С, 2005. — 448с. 19.Tsibulov P. M, Butn_k-siversky O.B.Ekonomika of intellectual property. The textbook. - К: ІІ In, 2008. - 408 with. 20.Черевко G.V.Intellektualnaja sobstvennost: навч. посіб. — К: knowledge, 2008. — 412 c.
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