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"Index" [2006] ELECD 359; in Bosworth, Derek; Webster, Elizabeth (eds), "The Management of Intellectual Property" (Edward Elgar Publishing, 2006)

Book Title: The Management of Intellectual Property

Editor(s): Bosworth, Derek; Webster, Elizabeth

Publisher: Edward Elgar Publishing

ISBN (hard cover): 9781845421120

Section Title: Index

Number of pages: 17

Extract:

Index
Abernethy, M. 51­2 Australia
Aboody, D. 60, 116 copyright law time limits 31
abstraction 23, 55 design protection law time limits 32
accounting regulations information technology (IT) net
asset definition rules 40­42, 69 capital stock 4
asset recognition rules 42, 60, 69 innovation 93­4
development phase costs 44, 45­6 innovation scoreboard see
and goodwill 43, 45 Australian innovation
history 55­9 scoreboard
IC and IP definitions 40 intangible asset accounting 43, 52­3,
and R&D 68, 69 57­8, 61, 62
research phase costs 44, 45 IP as collateral for borrowing 186­7
three-level deductive framework 43, IP licensing 188­9
44, 45, 46­51 IP strategies 193, 194
transnational inconsistent market valuation 99
treatments 52­5 see also market valuation of
see also intangible asset (IA) Australian IP study
accounting `originality' concept 30
accounting standards 40­42, 43, 44, patent monitoring 182­3
57­60, 68, 73, 253
R&D market evaluation 119
see also IAS 38: Intangible Assets
technological change 93
accrual and matching 48
`technology' definition 32
adaptation 161, 168, 170, 175
Australian Accounting Standards
added value 69­70, 201, 202, 203, 206
advertising expenditures 7, 93, 99, 102, Board 43, 57
147 Australian Broadcasting Authority
alliances 69­70, 72, 76 186­7
American options 258 Australian innovation scoreboard
animals, and patent law limitations conclusions 174­5
32­3 innovation index construction 164­6
applied research 224, 225, 236, 237, innovative performance (2003)
238, 240, 243 166­70
appropriability 7, ...