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Patent as a Form of Intangible Assets and its Use in the Implementation of the Program of Innovative Development

Author

Listed:
  • Roman S. Gubanov

    (Financial Research Institute, Moscow, Russia)

  • Larisa V. Zhuravleva

    (Financial Research Institute, Moscow, Russia)

  • Olga V. Korableva

    (Financial Research Institute, Moscow, Russia)

Abstract

The problem of an assessment of the inventions importance is an economic problem as only the small share of the patented inventions is realized in the market. At the same time the considerable share of programs of innovative development is based on use of patent rights. The article gives an example of determination of the patent use efficiency in case of introduction of a know-how. Authors present also a method of calculation of the integrated (discounted) income, which is taken out when using of the patent as the criterion of comparison of the results and innovative expenses at the innovative development programs implementation.

Suggested Citation

  • Roman S. Gubanov & Larisa V. Zhuravleva & Olga V. Korableva, 2016. "Patent as a Form of Intangible Assets and its Use in the Implementation of the Program of Innovative Development," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 88-99, April.
    • Handle: RePEc:fru:finjrn:160208:p:88-99
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    More about this item

    Keywords

    innovative development; program of innovative development; intellectual activity; innovative production; research and development; patent;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • G11 - Financial Economics - - General Financial Markets - - - Portfolio Choice; Investment Decisions
    • O34 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Intellectual Property and Intellectual Capital

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