论知识产权的评估方法

知识产权是智力成果的创造人依法所享有的权利和生产经营活动中标记所有人依法所享有的权利的总称，包括著作权和工业产权，这是法律上的一种解释，在经济学中，知识产权是产权的一种，而在会计学中，它是无形资产中的一类。     

试论知识产权滥用的反垄断规制

知识产权是以知识财产为基础,是法律拟制的抽象财产权利。由于其"无形性"的特点,使得实践中人们无法对其进行"独占",而对于知识产权人的权利保护只能通过法律对这种独占行为赋予"独占权"及相应法律制度。因而在传统视野中,人们往往注重对知识产权的保护的关注,而忽视了对该种独占地位滥用而带来的反竞争问题。随着经济竞争的加剧,知识产权滥用问题也日益增多,并对公正、公平、效率的竞争秩序造成了严重影响。尽管我国《反垄断法》意识到了对知识产权滥用问题规制的重要性,并将其纳入规制范围,但由于该法的原则性,并不能起到规制知识产权滥用问题、维护公平合理的竞争秩序及在国际竞争中维护我国企业利益的目的。     

知识产权质押融资风险评价体系研究

知识产权质押融资是解决企业融资难问题、提高资源利用效率的理想途径,但知识产权的特有属性使得知识产权质押与其它权利或有形财产的抵押或质押相比,有着更大的困难和风险。再加上专门针对知识产权质押融资的风险评价体系的缺乏,使得从事知识产权质押融资业务的银行不得不承受更多的风险。在这种背景下,建立知识产权质押融资风险评价体系具有理论和实践的重大意义。本文通过分析知识产权质押融资过程中的风险来源和成因,建立起知识产权质押融资风险评价体系,利用层次分析法和模糊综合分析法建立模型、量化风险,为银行在知识产权质押融资项目中"贷不贷"、"贷多少"的决策提供依据,以促进企业知识产权质押融资业务的顺利开展。     

关注新险种知识产权保护

新险种知识产权保护的必要性 知识产权是指人们依法对其在科技、文化、工商业劳动中的智力成果及其他相关成就所享有的权利.对知识产权提供法律保护是WTO成员国必须遵守的规则.保险公司开发新的保险产品,往往需要投入相当的资金,开发人员需要运用自己的智慧和判断,从诸多风险中归纳和筛选出可保风险,根据积累的损失记录或耗资不菲的调查藉此确定可保风险和合理的费率.因此,在新险种的开发过程中无疑包含着研发人员的智力劳动和保险公司的物质投入.如果其他保险公司可以任意采用,这些"盗用"公司由于没有投入的负担,而且具有后发优势,则新险种开发公司的利益将得不到合理的补偿.这将不利于保险公司之间的公平竞争,大大挫伤开发险种公司的积极性,给保险市场的长远发展带来消极影响.因此,应该给予新险种以知识产权保护.     

知识产权的正当行使亦或滥用——以利益平衡为视角

知识产权人个体利益与社会公共利益的平衡是知识产权的本质,是知识产权贯彻始终的原则,知识产权的各项制度的目的均在于赋予权利人私权利的同时实现与公共利益的平衡,达到创新的目的。任何权利都有滥用的可能,知识产权也不例外。但不能因知识产权的独占性而扩大知识产权滥用的范围。知识产权利益平衡的本质决定了,知识产权的行使在构成对公共利益的侵害时方构成知识产权的滥用,而应受到反垄断法的规制。     

知识产权质押贷款问题探讨

知识产权作为无形财产权越来越被人们所重视，但银行接受知识产权设质的情况却很少。随着知识产权质押贷款业务的逐步开展，建立完善的知识产权评估制度，规范知识产权登记手续，设立合法有效的知识产权质押贷款合同，限制出质人影响知识产权价值下降的权利，审查质押知识产权设定行为，及时处置已设质的知识产权等显得尤为重要。     

商业银行知识产权战略管理问题探讨

无形资产比有形资产更具价值，而知识产权作为无形资产的重要组成部分，其价值正连年攀升。一些人正是看到了知识产权蕴藏的无穷财富，不好明抢就暗来，利用法律或政策不完善的地方钻空子。这给我国商业银行也敲响了警钟，重视自己的知识产权，加强知识产权的战略管理，加大研发、取得、利用和保护知识产权的力度，提高核心竞争力，为商业银行未来可持续发展提供战略储备显得尤为紧迫和必要。     

关于税收协定中"受益所有人"有关问题的公告

为执行中华人民共和国政府对外签署的避免双重征税协定(简称"税收协定"),现就税收协定股息、利息、特许权使用费条款中"受益所有人"身份判定有关问题公告如下: 一、"受益所有人"是指对所得或所得据以产生的权利或财产具有所有权和支配权的人.     

基于我国知识产权战略的资产评估问题研究

随着知识经济的到来,知识产权越来越成为一个国家"软国力"的重要内容.我国于2004年提出研究与实施知识产权战略.知识产权的产业化实施是知识产权战略得以发挥作用的关键,而知识产权评估则是实现知识产权产业化发展的重要一环,在知识产权战略框架下,如何开展知识产权的评估工作,是理论需要研究和现实需要解决的重要问题.本文在分析知识产权战略、产业化发展以及知识产权评估三者关系的同时,提出了知识产权战略下资产评估应注意的问题,即树立知识产权评估的企业服务观念,普及知识产权评估的价值理念,建立知识产权评估的案例信息系统,构筑以咨询、评估、交易为链条的产业化服务网络.     

积极实施知识产权战略 充分发挥资产评估作用

一、实施知识产权战略是落实科学发展观的必然要求 为深入贯彻落实科学发展观,中央提出了一系列重大战略思想和工作部署.党的十六大报告提出"完善知识产权保护制度",胡锦涛总书记在十七大报告中强调"实施知识产权战略".这标志着我国知识产权工作实现了从"保护"到"战略"的跨越.知识产权战略的提出,体现了科学发展观的精神实质,丰富了科学发展观的科学内涵,对于把握发展规律,创新发展理念,转变发展方式,破解发展难题,提高发展质量和效益,实现又好又快发展,具有十分重要的意义.     

Almanac of anticipations: The age of affluence—of anticipation—of anxiety—of automation—of discontinuity—of longing—of overkill—of space exploration

With this survey of developments in the futures field since 1945, I.F. Clarke completes his present series for Futures. He makes two major points: that forecasting techniques have become essential tools in the management of change; and that nuclear weapons and ecological problems have added a moral dimension to the study of the future. In the next issue of Futures he will start a new series on the range of future-thinking in the USA, from the expectations of the first settlers to the Star Wars programme.     

基金公司经营融资融券业务的问题审视

融资融券业务正式运营已经开展,为证券市场带来了革命性的改革,作为证券市场的一大主体,基金公司面对融资融券也迎来了新的发展方向和挑战,本文从融资融券业务的运行机制入手,分析了基金公司融资融券的新契机,并对其即将面临的问题进行审视和剖析,进而提出策略建议.     

对基层人民银行科技工作的几点建议

银监会分设后,人民银行将专司货币政策、金融稳定、金融服务三大职能。作为人民银行的分支机构,基层人民银行的工作重心也将从金融监管调整到这三大职能上来。人民银行的科技部门,就要积极运用科技手段,为人民银行履行新的职能发挥“服务、支持、促进、发展”的作用。一、围绕三大职能搭建五大平台经过“六五打基础、七五作准备、八五大发展”几个阶段后,人民银行相继实现了核算电算化、清算网络化和办公信息化。特别是近一两年来,陆续开通了大额支付系统、信贷登记咨询系统、会计四集中系统、金融信息服务网站等系统,人民银行信息化水平又…     

The Usefulness of Measures of Consistency of Discretionary Components of Accruals in the Detection of Earnings Management

Abstract:  Prior research has shown the prevalence of measurement error in models used to estimate aggregate discretionary accruals. In these models, the incremental information content of the various components of accruals is ignored. Limited prior research and data gathered from firms under Securities and Exchange Commission (SEC) litigation indicate that managers use either one or more than one component of accruals simultaneously, in a consistent way to manipulate bottom-line earnings in a given direction. I propose two measures that capture the consistency between the discretionary components of accruals and test their significance in earnings management (EM) detection in firms that have artificially added accrual manipulation and firms that were targeted by the SEC for accrual manipulation. There is evidence that this information is incrementally useful in detecting EM. This finding paves the way for improvements in the discretionary accruals measure by including consistency information from the components of aggregate accruals.     

社会主义所有制形式的改革、完善与共产党执政能力的提高

在中国,所有制形式的调整、改革与完善,先进生产力的发展,党的执政能力建设,是社会主义建设过程中密切结合在一起的三个不同层面的发展关系.应在相互促进和共同提高中促进社会的和谐发展,保证社会主义现代化建设战略目标的顺利实现.     

Summary of Results of Survey of Seminar Attendees

Abstract

The Society of Actuaries undertook a three-phase research project on mortality improvement in the three NAFTA countries: Canada, Mexico, and the U.S. Phase 1 consisted of a literature review of papers on projecting mortality levels in the future and a study of the trend in mortality improvement during this century. Phase 2 consisted of a discussion of different facets of modeling mortality rates at a seminar attended by 79 experts (actuaries, demographers, economists, and medical researchers) representing different countries. The last session of the seminar consisted of the completion of a survey by the attendees to obtain input for Phase 3, which would analyze the impact of mortality improvement on the social security system of each country. This paper summarizes the results of the survey.

The survey results illustrate the difficulty in forecasting mortality levels, because the effects of many factors that could have significant impact on mortality rates are unknown. This suggests the need for dynamic forecasting, which allows for the possibility of random shocks. A majority of the survey respondents believe that stochastic forecasting models, despite their complexity, have significant potential to add value. Respondents also believe that both historical data and cause-specific mortality forecasts are useful as input and also in validating forecasts of the aggregate levels of mortality. The challenge is to develop more sophisticated forecasting models to produce results that are relatively easy to interpret and to communicate these results to the desired audiences, including the public and policymakers.

The survey results suggest that the aggregate effect of lifestyle changes, medical advances, diseases, catastrophe, and physical environmental changes is an increase in life span. However, there is much uncertainty about the future. Respondents expect that beyond the year 2020 the mean annual rate of reduction in mortality for males age 65 and over will average about 0.58% for Canada, 0.76% for Mexico, and 0.67% for the U.S. The results for the female age 65 and over population are 0.64%, 0.83%, and 0.70%, respectively. The age 65 and over population is expected to see larger percentage reductions in mortality than the 0–14 and 15–64 populations. The reductions in male and female mortality will be ultimately the same, and the mortality levels in the three countries will ultimately converge, although differences may persist for decades.     

银行软件项目外包管理分析

一、引言随着国民经济的不断发展,银行业务与外部企业的联系越来越密切。银行正逐步成为现代经济活动的中心,作为数据处理核心的银行业务应用也越来越大型化、越来越复杂化,因此许多银行也把软件项目逐步由原来的自主开发转变为与公司合作的方式,或直接外包开发的方式,银行本身的技术人员也逐步由开发转向项目管理。二、项目外包的分类银行项目的外包有以下几种情况:①部分子系统外包,有时由于银行的软件项目太大,单靠银行自身的开发力量基本无法在预定的时间内完成项目,只好把相对独立的部分外包;②直接购买软件公司的成熟产品,有些金融软…     

银行管理信息平台建设发展的思考

一、目前国内银行IT发展现状及面临的问题 银行数据集中工作的完成,标志着银行的业务由电子化建设阶段转入信息化建设阶段.一方面银行数据的集中提供了丰富全面的基础数据,面对日益庞大的数据源,如何将数字转化为对银行有用的信息,并从中发现知识,为银行的经营决策提供支持,是摆在银行IT人员面前的一个亟待解决的问题.另一方面用户对银行信息的需求日益增长,如果银行没有一套完整、实用的信息管理系统,将对业务发展非常不利.南京爱立信公司倒戈花旗银行事件曾经轰动一时,其中一个重要原因就是中国本地银行不能满足爱立信全球总部对南京爱立信公司的要求:每周财务上报和每天贷款限额管理.这一事件为中国商业银行的未来发展敲响了警钟,如果不加快管理信息系统的开发,迅速提升业务管理水平,类似的事件还会接连不断地发生,并最终导致国内商业银行在同国外商业银行的竞争中全面溃败.     

Separation of Unit of Account from Medium of Exchange

The separation of a unit of account (UoA) from a medium of exchange (MoE) in the commodity–money system is investigated by considering explicitly a seller's choice of UoA in terms of either an MoE or a unit of metal weight. If the likelihood of debasement of an MoE and its rate are high enough, the price is posted in terms of a unit of metal weight rather than an MoE. Interestingly, this MoE–UoA separated equilibrium yields the flexible nominal price, whereas an MoE–UoA integrated equilibrium yields the sticky one. This implies the nominal price rigidity in the fiat‐money system where MoE and UoA are integrated.     

Properties of time-series estimates of degree of leverage measures

Empirical studies suggest that time-series regression estimates of the degrees of operating and financial leverage have a tendency to produce measures less than one. According to ex ante theory, these measures should be greater than one for firms operating above the breakeven point. There have also been suggestions that the biases in these estimates may be attributable to an underlying increase in unit sales. This work presents evidence that these counter-intuitive measures are produced by changes in the firm's operating parameters (unit price, variable cost, fixed cost and interest payments). It further suggests that attempts to control for the underlying change in unit sales substantially increase the volatility of predicted estimates.