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Full-Text Articles in Law
Websites And Intangible Asset Amortization Under 26 U.S.C. § 197: A Marriage That Bears Little Fruit, Christopher H. Bowen
Websites And Intangible Asset Amortization Under 26 U.S.C. § 197: A Marriage That Bears Little Fruit, Christopher H. Bowen
Marquette Intellectual Property Law Review
Websites are not only an important part of our electronic lives, they are an important financial and business asset in their own right. With the growth of the internet as a commercial, informational, and recreational resource, companies utilize websites as an important part of their corporate financial portfolio and structure. The increased value of websites that comes from this growth has made websites a valuable asset that companies seek to use as they would other business assets. One important consideration is how the value of websites will be treated upon sale or exchange. In other words, is the website an …
International Intellectual Property Scholars Series: Using Intellectual Property Rights To Create Value In The Coffee Industry, Daphne Zografos Johnson
International Intellectual Property Scholars Series: Using Intellectual Property Rights To Create Value In The Coffee Industry, Daphne Zografos Johnson
Marquette Intellectual Property Law Review
Coffee is the single most important tropical commodity traded worldwide. It is produced in over 50 developing countries, and it is estimated that some 20 million rural families, or 125 million people, depend on growing coffee throughout the world for their livelihoods. Over the past decade, coffee producers have been facing considerable difficulties because of low and unstable coffee prices. In 2002, coffee prices collapsed to 100-year lows in real terms, leading to a world coffee crisis. Meanwhile, the coffee economy in high income countries has been moving in the opposite direction, and the crisis is hardly visible from Starbucks-type …