Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 2 of 2
Full-Text Articles in Law
Die Institutionalisierung Von Wissensbeständen In Österreich. Die Diskrepanz Zwischen Wirtschaftlicher Realität Und Politik (The Institutionalization Of Knowledge In Austria: Coming To Grips Between Economic Reality & Policy), Roya Ghafele
Roya Ghafele
The University Act 2002 redefines ownership structures over intellectual property in Austria, thus paving the way for enhanced knowledge transfer and knowledge commercialization from public research institutions. This study discusses the various featers of the different models of generating and leveraging knowledge. It does so, by explaining the characteristics of technology markets and assesses the strengths and weaknesses of proprietary versus open knowledge generation from a perspective of new institutional economics. Particular emphasis is being put on the preservation of the public interest, deemed particularly important in the context of publicly funded research. The paper concludes by offering a rough …
Accounting For Intellectual Property?, Roya Ghafele
Accounting For Intellectual Property?, Roya Ghafele
Roya Ghafele
Accounting constitutes a very specific form of language, which is highly standardized, mathematical in nature and seeks to uniformly and systematically describe events while avoiding expressions of individual creativity or explicit political positions. In this sense, accounting is a social, cultural and historical artefact rather than a natural or technical phenomenon and can therefore be viewed as the decisive instrument to create and maintain imagined business communities. On the balance sheet, IP experiences a specific form of authorization. It is represented in the discourse of accounting by ‘intangibles’, an imprecise term associated with the increasingly observed ‘gap between the market …