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Articles in Intellectual Property

Definition of Goodwill for tax Purposes
[February 18, 2013 – 02:05 am]
Definition of Goodwill for tax Purposes

Tweet By Terry Baucher* As every business owner can attest tax doesn’t do summer holidays. While the country enjoyed a particularly golden summer our tax timetable ticked on relentlessly. Between Christmas Day and 15th January, PAYE payments for larger employers for the second half of December, provisional tax for most taxpayers and GST for all GST periods ending 30th November all fell due. I’m not sure if it’s either ironic or a rather dark joke to point out that the Income Tax Act definition of “working day” excludes the period from 25th December to 15th January (inclusive)…

Definition of Goodwill a Business
[March 14, 2012 – 06:18 pm]
Definition of Goodwill a Business

Most business owners and executives recognize that goodwill is an important concept in business valuation and the buying or selling of a business. Not as well understood is the meaning of goodwill, its calculation and tremendous importance in buy/sell negotiations, particularly for medium and small businesses. Here is a rather common sense definition of goodwill from the CICBV:  Goodwill – that intangible asset arising as a result of name, reputation, customer loyalty, location, products, and similar factors not separately identified. While true, and conceptually easy to understand…

Definition of Copyright under ACT 1957
[February 11, 2013 – 10:14 am]
Definition of Copyright under ACT 1957

Right to Information Act, 2005 — Sections 6 & 2(f) — Information — What information cannot be asked? — Applicant is entitled to get copy of the opinions, advices, circulars, orders, etc., but he cannot ask for any information as to why such opinions, advices, circulars, orders, etc. have been passed, especially in matters pertaining to judicial decisions. (Para 6) Khanapuram Gandaiah v. Administrative Officer[Bench Strength 2], SPECIAL LEAVE PETITION (C) No. 34868/2009(04/01/2010), 2010 AIR(SC) 615: 2010(1) SCR 1: 2010(2) SCC 1:…

Definition of Copyright Page a Book
[February 18, 2013 – 10:23 am]
Definition of Copyright Page a Book

The concept of geologic time is difficult to convey to introductory science students at any level.  In fact, it is a difficult concept for anyone.  The use of an analogy is probably the most effective way to convey this concept, for example, if a person extended his or her arms at their sides horizontally, the time represented by human history on Earth can be represented by passing a nail file one time over the index finger nail.  The time represented by the total length of the outstretched arms would represent the length of geologic time.  In the new textbook by Farmer and…

Definition of Copyright Law Registration
[February 14, 2013 – 07:24 pm]
Definition of Copyright Law Registration

Every good lawyer needs to know a little Latin. While copyright litigators rarely need to think about quare clausum fregit (trespass on another’s land) or qui peccat ebrius luat sobrius (“He who sins when drunk shall be punished when sober”), they do occasionally have to deal with the maxim de minimis non curat lex (“the law does not take notice of trifles”). De minimis copying is a taking that “is so meager and fragmentary that the average audience would not recognize the appropriation.” Fisher v. Dees (9th Cir. 1986). Application of the de minimis doctrine can arise in several…

Definition of Copyright in Music
[October 10, 2011 – 11:11 pm]
Definition of Copyright in Music

I found week two’s task and readings about copyright very challenging, mainly because as soon as I thought I had some sort of grasp or an idea about the subject, I came across new questions relating to it that made my previous ideas redundant. The first issue I had was to define copyright. When I looked at how the authors of this week’s readings defined it, I couldn’t find a clear cut definition. So I looked up how other authors and copyright related organisations were defining copyright. In this document the IFPI says: “Copyright protects creative people against […] unauthorised…

Definition of Copyright in Computer
[December 18, 2012 – 06:00 am]
Definition of Copyright in Computer

Ethics is a set of moral principles that govern the behavior of a group or individual. Therefore, computer ethics is set of moral principles that regulate the use of computers. Some common issues of computer ethics include intellectual property rights (such as copyrighted electronic content), privacy concerns, and how computers affect society. For example, while it is easy to duplicate copyrighted electronic (or digital) content, computer ethics would suggest that it is wrong to do so without the author s approval. And while it may be possible to access someone s personal information…

Definition of Copyright and Intellectual property Right
[February 10, 2013 – 12:58 am]
Definition of Copyright and Intellectual property Right

There has been some feminist analysis of copyright law, and this is obviously worth looking at closely. Our legal framework is assumed to work from and support a neutral (read: diverse) human base of access to resources, when in fact it does not. We know this already, when we think about it: family law is almost wholly gendered, by design; employment law less explicitly so. Copyright, at least according to Ann Bartow (in “Fair Use and the Fairer Sex, ” published in The Journal of Social Policy and the Law , Vol 14:3, pp 551-583) would be similar to the latter variety of laws—containing…

Definition of Copyright ACT 1994
[February 19, 2013 – 10:39 am]
Definition of Copyright ACT 1994

Public Act; 1994 No 143. Date of assent; 15 December 1994. 4 Meaning of cable programme service, and associated definitions [Repealed].

Change in Goodwill Reporting units
[October 6, 2011 – 02:10 pm]
Change in Goodwill Reporting units

FASB recently issued Accounting Standards Update No. 2011-08, Testing Goodwill for Impairment, which amends the guidance in ASC 350-20. Under the revised guidance, entities testing goodwill for impairment have the option of performing a qualitative assessment before calculating the fair value of the reporting unit (i.e., step 1 of the goodwill impairment test). If entities determine that the fair value of the reporting unit is more likely than not less than the carrying amount (based of qualitative factors), the two-step impairment test would be required. The amendment is providing…

Brief explanation of Copyright
[February 8, 2013 – 03:15 am]
Brief explanation of Copyright

When helping people analyze the risks they face in complex decisions, I frequently receive requests for an explanation of expected value, as expected value is a measure commonly used to compare the value of alternate risky options. I’ve found that by now most people understand the concept of net present value (NPV) rather well, but they still struggle with the concept of expected value (EV)*. Interestingly enough, and fortunately so, the two concepts share some relationship to each other that makes an explanation a little simpler. NPV is the means by which we consistently compare…

Brief Copyright Explanation
[February 13, 2013 – 09:21 pm]
Brief Copyright Explanation

Builders’ Lien The Builders’ Lien Act assists contractors, labourers, and suppliers who have provided work or material to a construction project, yet have not been paid. The Builders’ Lien Act also affords owners some protection by limiting their liability to that of the lien fund in the event a general contractor does not pay its subcontractors and suppliers. A builders’ lien secures a claim for payment of the money owed as a charge against the property involved for work done or materials supplied to a construction project whether that project is a large commercial…

Brand valuation methods in India
[February 18, 2013 – 10:01 am]
Brand valuation methods in India

Back in January, Nokia India announced that its low-end Windows Phone 8 device Lumia 620 will be made available in early February. Nokia spokesperson has now confirmed that Nokia has delayed Lumia 620 launch in India to March first week. While the pricing of Nokia Lumia 620 is yet to be revealed, it will be available in Black, Cyan, Magenta, Yellow and White colors. Delaying the much awaited device in a price sensitive market like India is a bad move from Nokia. I hope they will stick on to their current schedule now. via: In.com

Brand valuation in mergers and acquisitions
[February 13, 2013 – 01:07 pm]
Brand valuation in mergers and acquisitions

By Vince Martin: There s nothing like being consistent. Over the past three years, excluding a small amount of charges, annual earnings per share for True Religion Apparel (TRLG), have been $1.87 (2010), $1.88 (2011), and $1.84 (2012). The market reaction to those earnings has been anything but consistent. Q4 2011 earnings led to stock to fall 28 percent, based on weaker-than-expected guidance. At the time, the company forecasted full-year earnings of $1.88-$1.95, projecting limited year-over-year growth. Last week, the company offered almost identical guidance for 2013 of $1.89-$1.95…