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Journal articles on the topic 'Intangible rights'
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1
Chorążewska, Anna. "Konstytucyjne prawa osobiste i majątkowe twórców nauki de lege lata i de lege ferenda. Zagadnienia konstrukcyjne w kontekście uniwersalnego systemu ochrony praw człowieka." Przegląd Prawa Konstytucyjnego 67, no. 3 (June 30, 2022): 39–51. http://dx.doi.org/10.15804/ppk.2022.03.03.
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This paper focuses on analysing the relationship between intellectual property law and human rights in point of view protecting the moral and material interests of the creators of intangible goods. The paper aims to determine whether the catalogue of human rights includes the subjective right of the creators of intangible goods to protect their personal and material rights to the fruits of their intellectual work and reconstruct the content of this right. The considerations are carried out from the background of the Polish and universal system of protecting human rights and the legal requirement to provide adequate protection to the creators of Science. The paper concludes that the catalogue of human rights includes the subjective right of the creators of intangible goods to protect their moral and material interests and reconstruct the content of that right.
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Tsikalo, Volodymyr. "Specific characteristics of corporate rights under Ukrainian legislation." Cuestiones Políticas 40, no. 73 (July 29, 2022): 633–54. http://dx.doi.org/10.46398/cuestpol.4073.36.
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The article is devoted to the study of the peculiarities of the exercise of corporate rights under the civil law of Ukraine in order to identify their specific characteristics. Through a documentary methodology, close to legal hermeneutics, it was concluded that the participant of a legal entity (company) may have not only corporate rights but also other rights over this legal entity (company). Therefore, it is not enough to say that the rights of a person whose participation is defined in the authorized capital are corporate. It is important that the content of these rights is due to the ownership share (share, number of shares) in the authorized capital of the legal person (company). It was also found that intangible corporate rights must be distinguished from the personal intangible rights of the individual. The concepts of “non-economic rights” and “non-economic personal rights” are not identical. In relation to a person, intangible rights should be divided into two types: non-economic rights that are not closely related to a person (e.g., non-economic corporate rights); intangible rights that are closely related to a person and are inseparable from a person (personal intangible rights).
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Fomina, O. V., O. O. Avhustоva, and I. K. Shushakova. "Assessing the Intangible Assets." Business Inform 4, no. 519 (2021): 154–60. http://dx.doi.org/10.32983/2222-4459-2021-4-154-160.
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The article is concerned with the issues of assessing the intellectual property rights as part of intangible assets of enterprises. The article is aimed at substantiating the theoretical principles and improving methodological approaches to the assessment of intangible assets in the process of formation of the value of enterprise. The normative-legal regulation of valuation of intangible assets in order to determine the value of intangible assets of enterprises in monetary terms for the purposes of accounting and in the field of professional valuation activity is studied. The interrelationship of approaches of independent professional estimation and accounting valuation in order to apply it to the needs of accountance is specified. Described are the cost (based on determining the cost of expenses, necessary for the reproduction or substitution of the valuation object), profit (used to determine the valuation of intellectual property rights, based on the application of assessing procedures for transferring the expected profit to the value of the assessed object) and comparative (determines the market value of an intangible asset, when there is sufficient reliable information on prices in the market of such objects and the terms of contracts for the disposal of property rights to such objects) approaches to the valuation of intangible assets. The formulas for computing the value of intangible assets based on the cost approach are provided. The assessment of intangible assets is carried out according to the above specified formulas of the cost approach on the example of a patent for invention. It is determined that in the absence of an active market to determine the fair value of intangible assets, it is advisable to apply the cost approach, namely: the method of direct reproduction.
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Wu, Xueping. "Review and Reflection: The Perfection of the Legal Protection System for Representative Inheritors of Intangible Cultural Heritage of Ethnic Minorities." Social Science, Humanities and Sustainability Research 5, no. 1 (February 7, 2024): p93. http://dx.doi.org/10.22158/sshsr.v5n1p93.
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The protection of representative inheritors of intangible cultural heritage of ethnic minorities is the basis of inheriting intangible cultural heritage. By combing the provisions on the representative inheritors of intangible cultural heritage in China’s existing legal norms, combining with practical problems, examining the shortcomings of existing provisions, this paper puts forward optimization ideas from three aspects: improving the identification mechanism of inheritors, stipulating the rights of inheritors clearly, and strengthening the protection of the rights of inheritors, so as to realize the research goal of protecting the representative inheritors of intangible cultural heritage of ethnic minorities.
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Giguère, Hélène. "Cultural rights and “Masterpieces” of Local and Translocal Actors." Ethnologies 36, no. 1-2 (October 12, 2016): 297–324. http://dx.doi.org/10.7202/1037611ar.
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This paper deals with European experiences of inscription of traditional cultural practices on UNESCO’s Representative List of Intangible Cultural Heritage (ICH). It will first establish the institutional context of the UNESCO’s listing within the framework of reflections on cultural rights. Then, the author briefly presents four European masterpieces in the Mediterranean area. A comparative analysis follows which specifically focuses on the multiplication of practitioners and on translocality; on the overlapping between institutions and artisans; on the use of intangible cultural heritage as a driver for local development via cultural tourism; and on the multimedia “museification” of the intangible. The comparative study of the listing of these intangible cultural heritage traditions also questions the value of customary law versus freedom of expression and creation. It reveals the tensions between the “purity” and “impurity” of cultural practices and social agents, as well as exclusions related to ethnicity, sex or territory. These tensions create new social divisions and remodel the link people have with cultural practices. An examination of gender sheds light on the marginality of women in public space.
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Wu, Xueping. "The Legal Protection Path of Intangible Cultural Heritage of Ethnic Minorities Beyond the Framework of Intellectual Property Rights." Frontiers in Education Technology 7, no. 1 (February 5, 2024): p33. http://dx.doi.org/10.22158/fet.v7n1p33.
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For the legal protection of intangible cultural heritage of ethnic minorities, China has basically formed a legal protection mode combining international legal protection with domestic legal protection, and combining public law protection with private law protection. However, the protection of intangible cultural heritage by the intellectual property system is concentrated in two aspects: creative products (works) based on traditional knowledge and traditional skills that have not yet been disclosed and can be applied in industry. The protection of intangible cultural heritage of ethnic minorities is facing the dilemma of limited compatibility of intellectual property rights. Therefore, we should clarify the protection ideas of intangible cultural heritage of ethnic minorities, go beyond the framework of intellectual property rights, and form a diversified protection path of intangible cultural heritage of ethnic minorities.
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Monteiro Penteado, Ana Elisa. "The law of the land: intangible ad tangible rights in Aboriginal Australia." Revista de Direito Econômico e Socioambiental 3, no. 1 (January 1, 2012): 227. http://dx.doi.org/10.7213/rev.dir.econ.socioambienta.03.001.ao08.
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This article deals with the Convention on Biological Diversity, article 8 (j) in connection tothe national and local legislation to be enacted prior to article 8 (j) enforcement. It showsthat for legal protection of Indigenous Peoples’s intangible rights, land rights are to be resolvedby government and organisms devoted to land right claimed by Aboriginal Peoples.The experience of Australia through its recent colonization, decolonization and reviewof social values presented by Rudd Administration secured Indigenous Peoples rights. In conclusion, this article proposes a multi-action from historical, political, legal and jurisprudentialsources for article 8 (j) to be operative.
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Chen, Shuangshuang. "Study on the Application of The Income Approach in The Valuation of Road Toll Rights." Frontiers in Business, Economics and Management 9, no. 2 (June 5, 2023): 108–11. http://dx.doi.org/10.54097/fbem.v9i2.9136.
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Highway toll rights are intangible assets dependent on the physical assets of highways, and their value assessment differs greatly from that of general intangible assets. On the basis of elaborating their special characteristics, this paper analyses the theoretical basis and calculation model of the present value of revenue method in the valuation of highway toll rights, and puts forward policy and technical suggestions for the future application of the revenue method in the act of transferring toll rights.
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Gao, Wei. "Protection and Management of Intangible Assets of Scientific Research Institutions." Scientific and Social Research 3, no. 2 (July 13, 2021): 185–89. http://dx.doi.org/10.36922/ssr.v3i2.1131.
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In view of the scientific protection and management of intangible assets of scientific research institutions, the importance of protection and management is expounded, and the significance of intangible assets to scientific research institutions is understood. In view of the problems existing in the management of intangible assets, the paper puts forward suggestions on three aspects: paying attention to the management of intangible assets property rights, optimizing the management mechanism of intangible assets and improving the specialty of intangible assets management. The purpose is to change the ideology of all managers, realize the value of intangible assets, and improve the protection and management system of intangible assets.
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Ubertazzi, Benedetta. "Safeguarding Intangible Cultural Heritage and the environment." Pravovedenie 64, no. 1 (2020): 124–37. http://dx.doi.org/10.21638/spbu25.2020.110.
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The Convention for the Safeguarding of the Intangible Cultural Heritage (hereafter known as the Convention) was adopted within the framework of UNESCO in October 2003. Article 2 of the Convention establishes that intangible cultural heritage (ICH) must be compatible with sustainable development. Sustainable development in relation to culture consists of three intertwined dimensions: society, environment, and economy. Chapter 6 of the Operational Directives for the Implementation of this Convention establishes a framework related to “environmental sustainability”. The framework consists of three pillars. The first pillar relates to “environmental impacts in the safeguarding of intangible cultural heritage”. The second pillar relates to “knowledge and practices concerning nature and the universe”. The final pillar concerns “community-based resilience to natural disasters and climate change”. Through analysis of the Convention, the Convention’s Operational Directives and elements of intangible cultural heritage inscribed on the Representative List of the Convention, this article will provide case studies where, in line with these pillars, intellectual property rights, particularly geographical indications, aim to support environmentally friendly practices. In so doing, this article will also seek to show that intellectual property rights can recognise communities as bearers of knowledge about nature and as essential actors in sustaining the environment. Indeed, this work will suggest that although intellectual property rights, if not carefully drafted, can pose risks for environmental sustainability, when correctly adopted they have the capacity to empower communities. Thus, the aim of this work is to show how intellectual property rights can be tools to facilitate safeguarding and sustainability for both intangible cultural heritage and the environment.
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Kim, Heung Su. "Research on technology contribution evaluation model for commercialization." International Journal of ADVANCED AND APPLIED SCIENCES 9, no. 9 (September 2022): 1–8. http://dx.doi.org/10.21833/ijaas.2022.09.001.
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The purpose of this study is to calculate the quantitative and qualitative contribution of intellectual property rights owned by startups for successful commercialization. In the 4th industrial revolution economy, intellectual property rights, which play an important role in job creation and economic growth, play a very important role for startups. In particular, intellectual property rights are the most important asset for startups, and it is necessary to promote the sustainable growth of startups through efficient intellectual property management. This study evaluated the relative contribution of technology, human resources, and market assets, which are the sources of intangible assets for successful business start-ups through intellectual property transfer and technology trade. The contribution of the case companies to intangible assets was calculated by comprehensively judging four technologies related to each other. To this end, we find a strategy for the successful commercialization of intellectual property rights owned by startups by calculating the relative contribution of technical assets, human assets, and market assets, which are the sources of intangible assets. The contribution of the example company to intangible assets is calculated by comprehensively judging the four related intellectual property rights of the startup. In future research, we look forward to a follow-up study that can help companies make strategic decisions by comparing and analyzing various companies in consideration of industry and size.
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Erpenbach, Jackson. "A Post-Spokeo Taxonomy of Intangible Harms." Michigan Law Review, no. 118.3 (2019): 471. http://dx.doi.org/10.36644/mlr.118.3.post-spokeo.
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Article III standing is a central requirement in federal litigation. The Supreme Court’s Spokeo decision marked a significant development in the doctrine, dividing the concrete injury-in-fact requirement into two subsets: tangible and intangible harms. While tangible harms are easily cognizable, plaintiffs alleging intangible harms can face a perilous path to court. This raises particular concern for the system of federal consumer protection laws where enforcement relies on consumers vindicating their own rights by filing suit when companies violate federal law. These plaintiffs must often allege intangible harms arising out of their statutorily guaranteed rights. This Note demonstrates that Spokeo’s standard for what constitutes a cognizable intangible harm has produced inconsistent and arbitrary results in such lower court cases. Courts have come to varying conclusions about which intangible harms are sufficiently concrete to confer standing under the Court’s new standard. This Note makes two contributions. First, it offers a novel taxonomy of these various intangible harms, sorted into five discrete categories. Once these categories are identified, the underlying inconsistencies, both between circuits and between similar consumer protection laws, become evident. Second, it proposes an approach to intangible harms that is more deferential to the judgment of Congress as revealed in its statutes.
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Fraser, Julie. "Cultural Heritage in Transit: Intangible Rights as Human Rights ed. by Deborah Kapchan." Human Rights Quarterly 37, no. 2 (2015): 556–61. http://dx.doi.org/10.1353/hrq.2015.0033.
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Butnik-Siversky, O. B., O. F. Doroshenko, Yu L. Borko, and V. L. Khomenko. "Model approach to estimating the cost of transfer of integral intangible system (technology)." Naukovyi Visnyk Natsionalnoho Hirnychoho Universytetu, no. 1 (February 28, 2022): 133–38. http://dx.doi.org/10.33271/nvngu/2022-1/133.
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Purpose. To represent the approach to estimating the cost of commercial transfer of integral intangible system (technology) as opposed to the set of assessments of separate intellectual property right objects. Methodology. To determine the estimation of the cost of integral intangible system (technology), we use the model approach involving formulas by the algorithm of investments in the development of innovative technology taking into account the cost and result reduction to the time factor, carried out and received before and after the target year (period) using the discount rate. Findings. The presented model approach to estimating the cost of commercial transfer of innovative technology is regarded not as separate intellectual property right objects, but as full cost estimating where the object of estimated cost is property right to integral intangible system (technology), which essentially simplifies the calculations of cost estimating the intellectual property rights of technology transfer and creates opportunities for the implementation of innovative technical and technological project of new generation production, associated with an integral intangible system (technology) aimed at making a profit (income). Originality. A new approach proposed to estimating the cost of the innovative technology commercial transfer that is an integral intangible system as a set of scientific and engineering knowledge turned into work methods and equipment, sets of production material factors, types of their combination to create a particular product or service. It leads to obtaining synergetic effect on the results of innovative product sales represented as profit (income). The important condition of the estimated cost of technology object property right is its quantitative value for the consumer, when the quantitative appraisal becomes identical (equivalent) to the value of material embodiment of technology object or a carrier presented in an objective form i.e. available for perception by others. Practical value. The proposed model approach to estimating the cost of the property rights to integral intangible system (technology) simplifies the calculation of the value of the developed or implemented innovative technology (-ies) aimed at creating and implementing new generation production in the real economics sector that will increase efficiency and lead to pumping up the countrys budget.
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Cordazzo, Michela, and Paola Rossi. "The influence of IFRS mandatory adoption on value relevance of intangible assets in Italy." Journal of Applied Accounting Research 21, no. 3 (April 18, 2020): 415–36. http://dx.doi.org/10.1108/jaar-05-2018-0069.
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PurposeFollowing the mandatory IFRS adoption in 2005, the Continental European accounting systems changed. This study investigates if it influenced the value relevance of intangible assets in Italy.Design/methodology/approachTo measure the value relevance of intangible assets of non-financial firms listed on Borsa Italiana from 2000 to 2015, this study isolates the impact of several classes of intangible assets on stock prices and then classifies firms according to intangible asset intensity.FindingsGoodwill, intellectual property and other rights, start-up costs or other intangible assets are significantly correlated with stock prices when Italian accounting standards were applied prior to 2005, whereas research and development expenditures are not associated with stock prices. The mandatory IFRS adoption has exerted positive effects only for goodwill and research and development expenditures, and it is negative for start-up costs. Further, when intangible-intensive firms are considered in the post-IFRS adoption period, declining value relevance exists relative to intellectual property and other rights or research and development expenditures; goodwill and other intangible assets increase in value relevance.Research limitations/implicationsThis study is subject to country-specific determinants and firm-specific characteristics. It treats accounting standards as exogenous, and the classification reflects the concentration of intangible assets in an industry. By relying on investors’ assessments of risk, it does not sufficiently explore the risk conveyed by future abnormal earnings and earnings volatility.Practical implicationsThis study offers insights for measuring and reporting intangible assets, by specifying that their value relevance depends on their level and aggregation.Originality/valueThis study investigates the value relevance of intangible assets in the post-IFRS period, in reference to intangible-intensive firms. It also divides intangible assets into several classes to specify the value relevance of goodwill.
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Menjul, M. V. "Legal transformations of the concept and essential features of personal non-property rights in conditions of digitalization." Uzhhorod National University Herald. Series: Law 1, no. 79 (October 9, 2023): 215–19. http://dx.doi.org/10.24144/2307-3322.2023.79.1.37.
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The article examines the legal transformations of the concept and essential features of personal nonproperty rights in the conditions of digitalization. The main problems highlighted regarding the need to improve the regulation of personal non-property rights during the recodification of the Central Committee of Ukraine are taken into account. The main theoretical concepts regarding the understanding of the concept and legal nature of personal non-property rights are highlighted. It is substantiated that in the conditions of the development of digitalization, a combination of universal and reformist theory is expedient, deprives civil law and regulates and protects all features of non-property rights, including those that are not related to property, and in the aspect of digitalization acquires an important meaning. reform of legal regulation and protection of personal non-property rights contained in the digital space.
Different approaches of scientists to understanding the key features of non-property rights are analyzed. It has been established that the key feature of personal non-property law is their close connection with intangible goods, which should be understood as those phenomena and values that are useful for any participant in civil relations, satisfy his needs and have no economic meaning. The next important feature of personal non-property rights is their pronounced personal character, which ensures a close connection with a person who enters into civil legal relations regarding a certain intangible good, through which he satisfies a certain need. Such a feature of personal non-property rights as their inseparability is closely related to personal character. The next special feature of personal non-property rights is defined in Part 1 of Art. 2 Art. 269 of the Civil Code of Ukraine, - the economic content is published. The sign of the proposal is indicated, that even if the participants of civil legal relations try to somehow evaluate an intangible good, it is difficult to say about its value or a clear monetary equivalent.
It is emphasized that the personal non-property right is absolute, which ensures the inviolability of the right and the duty of each participant in civil legal relations to refrain from violating such a right. A special feature of personal non-property rights is their inexhaustibility. The legal nature of personal non-property rights, their non-economic content leads to the impossibility of their exhaustion, and even globalization processes, digitalization, increased need for digital security and transformation of methods of protection of personal non-property rights cannot change their inexhaustibility.
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Vinichenko, Yulia. "On Tangible and Intangible Objects of Civil Circulation." Academic Law Journal 24, no. 3 (August 31, 2023): 337–42. http://dx.doi.org/10.17150/1819-0928.2023.24(3).337-342.
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Depending on the form (external expression) of existence, all objects of civil circulation are classified on tangible objects that exist regardless of human consciousness in a form capable of sensory perception) and intangible (objects that exist only at the level of ideal representations in a form that is not capable of sensory perception), with the separation within the group of tangible objects of materialized and non-materialized, including digital. Intangible objects of circulation are defined only as subjective property rights, existing not just within the legal regime prescribed for them, but by force of the legislator’s recognition of certain capabilities of individuals by subjective law of a certain type (as proprietary, exclusive, digital law) or establishing certain capabilities and duties of persons as subjective rights and obligations by the will of subjects (obligations, corporate rights and duties). This classification is important with regard to the issue of the civil circulation functioning.
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Callen, Jeffrey L. "The Transfer of Intangible Assets and Intangible Rights: Talmudic, Medieval post-Talmudic, and Islamic Legal Literatures." Oxford Journal of Law and Religion 4, no. 3 (July 31, 2015): 491–511. http://dx.doi.org/10.1093/ojlr/rwv028.
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Sa'ad, Auwal Adam. "Can Rights be the Underlying Assets of Sukuk?: The Malaysian Experience." ICR Journal 6, no. 1 (January 15, 2015): 92–105. http://dx.doi.org/10.52282/icr.v6i1.358.
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Sukuk market has hitherto focused on issuances based on intangible underlying assets. Right (haqq) is intangible in nature which can in principle include government awards, goodwill, trademarks, receivables and other related rights as applied in the Islamic capital markets. This paper looks into the opinions of classical Muslim schools and scholars on whether or not these assets are acceptable assets for sukuk. The paper incorporates analysis of the current applications of right as an underlying asset for sukuk in Malaysia. The analysis includes a case study on sukuk that uses right as an underlying asset, and raises some Shari’ah questions surrounding its applications. The study stipulates that right is an eligible asset for sukuk transactions, because it is valuable and capable of ownership and possession. However, it is recommended that sukuk based on government award should only be issued by government entities; private companies should not issue sukuk based on government awards because it was based on iqta’ principle which only the government has the right to grant its ownership to the general public.
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Kiselev, O. A., and G. V. Martyanova. "On the relationship of personal non-property rights with intangible benefits and exclusive rights." Аграрное и земельное право, no. 9 (2021): 167–69. http://dx.doi.org/10.47643/1815-1329_2021_9_167.
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Guangyu, Ding. "Cultural Heritage Rights and Rights Related to Cultural Heritage: A Review of the Cultural Heritage Rights System." Santander Art and Culture Law Review 9, no. 2 (December 13, 2023): 167–90. http://dx.doi.org/10.4467/2450050xsnr.23.027.18647.
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Previous decades have witnessed the widespread use of human rights discourses in explaining cultural heritage issues. The content of the cultural heritage right (a term used interchangeably with “right to cultural heritage” in this text), and the relationship between cultural heritage and human rights are diversely demonstrated in international cultural heritage instruments and previous studies. Some of them may overlap or even contradict each other, causing confusion about the relevant concepts. This article aims to answer the twin question: What is the relationship between the “right to cultural heritage” and “rights related to cultural heritage”, which together comprise the cultural heritage rights system? The main feature of cultural heritage is its spiritual significance, which constitutes the basis of the human right to cultural heritage. The core content of the right to cultural heritage is the right to enjoy the intangible value of; meaning of; and interests inherent in cultural heritage. The holder of the right to cultural heritage is “everyone” – a concept so vague that it results in the intractable tension between the right and the rights of states, communities, individuals, Indigenous peoples, humanity as a whole, and so on. “Rights related to cultural heritage”, which are not cultural heritage rights per se, include public participation rights, the right to education, ownership rights, the rights to a livelihood, development, human dignity, equality, and other basic human rights. Some of them may promote the right to cultural heritage, while some may conflict with or limit the same right.
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Li, Hong Mei, and Jie Shan. "Construction of Geographical Indications Protective Pattern on Intangible Cultural Heritages." Advanced Materials Research 347-353 (October 2011): 409–12. http://dx.doi.org/10.4028/www.scientific.net/amr.347-353.409.
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Many people currently ignore the validity of the fact that intangible cultural heritages acting as an objective of intellectual property law, and make exploitation wantonly, which cause intangible cultural heritages to be on the verge of extinction. How to change the status quo has been the most important research topic of common concern in international society. The thesis exerts comparative studies on feasibility of protection on intangible cultural heritages by various kinds of intellectual properties, based on the characteristics of regional-natured, collective-natured, perpetual-natured, etc. owned by intangible cultural heritages. The thesis expounds highly agreement between geographical indications and intangible cultural heritages. With this base point, the thesis puts forward some countermeasures on geographical indications protection on intangible cultural heritages in terms of subjects, objects, and limitations on rights.
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Hennessy, Kate. "Cultural Heritage on the Web: Applied Digital Visual Anthropology and Local Cultural Property Rights Discourse." International Journal of Cultural Property 19, no. 3 (August 2012): 345–69. http://dx.doi.org/10.1017/s0940739112000288.
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AbstractThe 2003 UNESCO Convention for the Safeguarding of the Intangible Cultural Heritage specifies that communities are to be full partners in efforts to safeguard their intangible cultural heritage. Yet the notion of safeguarding has been complicated by the politics and mechanisms of digital circulation. Based on fieldwork in British Columbia and Thailand, I show that community-based productions of multimedia aimed at documenting, transmitting, and revitalizing intangible heritage are productive spaces in which local cultural property rights discourses are initiated and articulated. I argue that digital heritage initiatives can support decision making about the circulation—or restriction—of digital cultural heritage while drawing attention to the complexities of safeguarding heritage in the digital age.
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Paserangi, Hasbir, Ahsan Yunus, and Riyad Febrian Anwar. "Exploring the Intellectual Property Rights Potential of an Intangible Heritage." Jurnal Akta 9, no. 3 (October 13, 2022): 314. http://dx.doi.org/10.30659/akta.v9i3.26268.
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This Article discusses the unique and distinct characteristics of Songkok to Bone product as economic potential product with promising market share to reach countries such as Malaysia and Singapore. However, until now, this potential has not been accommodated with protective efforts to secure the intellectual property rights aspect of this product, namely geographical indications. The purpose of this study was to analyze the potential protection of intellectual property rights in the form of Geographical Indications for Songkok to Bone products. The approach method used in this research is a normative and empirical approach by reviewing the laws and regulations relating to Geographical Indications and conducting direct interviews with the local government of Bone Regency and Songkok To Bone craftsmen in Paccing Village and Compong e Village in the District of Awangpone, Bone Regency. The results showed that the ignorance of the craftsman community (including the local government in Bone Regency) about the importance of protecting intellectual property rights for the songkok to bone product as well as the economic benefits of the registration, became the driving factors that the Songkok To Bone product had not been registered as a Geographical Indication Rights for the people of the Bone Regency, especially by the Songkok To Bone craftsmen.
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Chung, Hyuk. "Adoption and Development of the Fourth Industrial Revolution Technology: Features and Determinants." Sustainability 13, no. 2 (January 16, 2021): 871. http://dx.doi.org/10.3390/su13020871.
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Firms have been undergoing a fundamental transformation of the Fourth Industrial Revolution, and the transformation is driven by the adoption and development of innovative technology such as big data or artificial intelligence. While the impacts of the Fourth Industrial Revolution technology on economic performance have been actively documented, Korean firm-level data indicates that still, the majority of firms have not yet utilized the Fourth Industrial Revolution technology. Hence, this study examines determinants and propensity for adopting and developing the Fourth Industrial Revolution technology. Probit model estimations show that size, internal R&D intensity, the ratio of intangible assets to the sum of intangible and tangible assets, and patent rights are positively associated with adopting and developing the innovative technology, while there are sectoral differences. Notably, a strategic alliance is the most substantial factor for the propensity of adopting and developing the Fourth Industrial Revolution technology. In sum, this study finds that not only internally accumulated intangibles and R&D investment but also active collaboration with other firms can facilitate diffusion of the Fourth Industrial Revolution technology. Therefore, building up the environment to prompt collaboration can be another effective way to accelerate transformation in addition to supporting R&D and intangible investment.
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Prakoso, Imam Agung. "Zakat Atas Hak Kekayaan Intelektual Perspektif Teori An-Nama’ Yusuf Qaradhawi." Volksgeist: Jurnal Ilmu Hukum dan Konstitusi 3, no. 1 (June 18, 2020): 1–15. http://dx.doi.org/10.24090/volksgeist.v3i1.3503.
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This article aims to find out the Intellectual Property Rights according to an-Nama’ Yusuf Qardhawi theory Qardhawi' and how the zakat is calculated. The underlying theories used in this study are zakat theory an-Nama’, zakat profession, intellectual property right as a form of wealth, and intangible property. This study is a content analysis using normative legal approach. The research method used in this study is library research by collecting the data from primary and secondary data. The data is analyzed using interactive model. The findings showed that zakat on Intellectual Property Rights based on an-Nama’ theory by Yusuf Qaradhawi is a part of zakat on profession because IPRs have economic value, obtained from intellectual creativity manifested in the forms of works. Therefore, IPRs are a form of intangible property that could develop. In addition, the calculation of zakat on IPR is 2.5% of the income earned after deducted by tax obligations.
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Johnston, K. A. F., and M. Heathcote. "The quest for 'real' protection for indigenous intangible property rights." Journal of Intellectual Property Law & Practice 9, no. 5 (March 25, 2014): 345. http://dx.doi.org/10.1093/jiplp/jpu057.
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Savchenko, Ye. "Virtual assets: intangible goods or distinct objects of civil rights?" Юридичний вісник, no. 6 (2023): 301–10. http://dx.doi.org/10.32782/yuv.v6.2023.37.
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Aleksandrova, Nadezhda V. "THE CATEGORY OF "INTANGIBLE BENEFITS" AND SCIENTIFIC APPROACHES TO ITS LEGAL SUBSTANCE." Oeconomia et Jus, no. 4 (December 23, 2021): 36–45. http://dx.doi.org/10.47026/2499-9636-2021-4-36-45.
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The article examines the existing scientific approaches to the category of "intangible benefits", at the same time it compares the content of this concept with the term "personal non-property rights". The relevance of the theme is beyond doubt, since intangible benefits are protected from encroachments specifically by recovery of compensation for moral injury. This institution provides for the possibility of compensation for non-material damage, in practice, the most widely used method is the one that involves action demand with a statement of claim. Consequently, there is an obvious need to study the issues of legal protection and protection of intangible benefits from the point of view of the analysis of judicial and law enforcement practice. The purpose of the study is to analyze the definition of "intangible benefits" formalized in civil legislation and to identify the non-mandatory beginnings of its practical application in civil circulation. The methodological basis was the comparative law, formal legal, logical, dialectical and other methods of scientific research. Attention is drawn to certain elements of intangible benefits – personal inviolability, personal privacy and inviolability of the home, personal data, business reputation, etc. Much attention is paid to disclosing the scientific and legal concept of intangible goods, as a result of which the author comes to the conclusion that it is impossible to unambiguously understand the substance of intangible goods, in connection with which various approaches are proposed to understanding and disclosing the content of the desired category of "intangible goods" in the Russian civil law. Improving the regulatory framework which regulates the protection of non-property rights of legal entities should be considered one of the goals in the development of modern civil legislation.
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Yasyshena, V. V. "Problems of documenting the accounting of intangible assets." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 1(48) (May 11, 2021): 58–64. http://dx.doi.org/10.26642/pbo-2021-1(48)-58-64.
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The situation related to the primary documents and the structure of their forms for accounting for intangible assets needs to be resolved. The existence of a number of options for the use of forms of primary documents for accounting for intangible assets, which complicates the documentation process, as the primary forms are partially collected and regulated by several laws and regulations. The need to streamline and summarize the primary documents for accounting for intangible assets and goodwill is emphasized, the order of which should be regulated by a single document. It is recommended to implement the Guidelines for the use of forms of primary accounting of intangible assets and goodwill, with a set of relevant details, which should include documents that will reflect all groups of intangible assets, not just those related to intellectual property. Emphasis was placed on the need to develop primary documentation that will reflect the operations with the formation of intangible assets that will create internal goodwill. It is noted that the use of uniform, agreed forms of primary accounting of intangible assets is also necessary to improve the quality of inspections by regulatory authorities. Primary accounting forms for inventory of intangible assets № IA-4 «Inventory description of intellectual property rights (PR)» and № IA-5 «Inventory description of objects of the right to use natural resources, property and other intangible assets» are developed and recommended to use. It is substantiated to make clarifications and introduce additional details to the inventory descriptions, which is necessary to improve the quality of information formation during the inventory. Emphasis is placed on the need to disclose in the process of inventory objective information about intellectual property objects by checking them for functional compliance, to record the working condition of such objects.
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Hoffmann, Jan Felix. "Property Rights in Money (and Cryptocurrencies)." European Property Law Journal 11, no. 3 (November 9, 2022): 133–57. http://dx.doi.org/10.1515/eplj-2022-0008.
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133Abstract There is a common core of principles that governs all property rights, whether they relate to tangible or intangible goods. The classical principles of property law are applicable to the property law of intangibles. However, classical property law is also specifically designed to deal with physical objects, which raises the question of the extent to which the regulatory complexes of property law can or must be adapted when dealing with incorporeal goods. This is a challenge that can be observed in the discussion on property rights in data. This modern problem has received much attention, while a very similar and classical problem of property law has not been taken into much consideration in this context. The legal tension between a physical storage medium and the incorporeal good contained in it has dominated the property law discussion on money for decades. In fact, the question of whether classical property law is capable of dealing with the assignment of an incorporeal good is an old one, and much experience has been gained in the national property law systems with regard to money. The examination of this classical problem of property law also seems to be an appropriate starting point for the evaluation of newer legislation on property rights in cryptocurrencies. The new discussion on property rights in data and the old discussion on property rights in money have a strong point of contact when it comes to assigning absolute rights to cryptocurrencies.
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Cai, Linjun. "A Cross-Border E-Commerce Intellectual Property Rights." Journal of Finance Research 4, no. 1 (May 29, 2020): 112. http://dx.doi.org/10.26549/jfr.v4i1.3727.
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As an intangible property right, intellectual property is a very important economic resource, which is of great significance for merchants to enter the international market. With the development of The Times, more and more merchants begin to look globally and enter the overseas market. In order to gain a foothold and develop in the international market where intellectual property rights are more strictly protected, intellectual property rights have important significance that cannot be ignored by all businesses. Writing significance: Taking NetEase Koala as an example to further understand the IPR protection of cross-border e-commerce.
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Kiselev, O. A., and G. V. Martyanova. "On the relationship of personal non-property rights with intangible benefits and exclusive rights (continued)." Аграрное и земельное право, no. 10 (2021): 62–65. http://dx.doi.org/10.47643/1815-1329_2021_10_62.
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Datar, Chhaya, and Aseem Prakash. "Engendering Community Rights." Indian Journal of Gender Studies 8, no. 2 (September 2001): 223–46. http://dx.doi.org/10.1177/097152150100800205.
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The paper is deeply concerned with the various alternatives for overcoming subordination of women's labour and its further vulnerability to environmental degradation. It explores the pos sibility of overcoming the inherent tension between the forces unleashed by the market economy and institutions governed by growing democratic consciousness. Thus, through detailed field documentation an alternative institution is suggested for reconciling the macro agenda of eco nomic growth, environmental regeneration and national food security with local food security and livelihood needs of the poor and marginalised, while addressing strategic gender needs. It attempts to reconcile the rigid social hierarchy with democratic polity, that is, empowering the disadvantaged sections of society through providing entitlement to productive tangible (re sources and stores) and intangible assets (control and access; and power and control over socio economic institutions that enhance their livelihood capabilities.
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Рожкова, Марина, and Marina Rozhkova. "On Certain Questions of Circulation of Exclusive Rights and Material Carrier of Objects of Intellectual Property." Journal of Russian Law 2, no. 9 (September 23, 2014): 5–10. http://dx.doi.org/10.12737/5495.
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The article draws attention to the main sign of intellectual property, which set them apart from other objects of civil rights, their intangible nature. Given this characteristic, it is emphasized that in civil circulation are introduced themselves the objects of intellectual property and exclusive rights to them and physical media that embodies these objects. In addition, the rules of entering into civil turnover for the named objects of civil rights — exclusive rights and material carriers is different. Physical media are differentiated depending on what is the purpose for their creation. If the purpose of fastening of the object of intellectual activity on the material carrier is to obtain the legal protection of this object, it is a primary material embodiment; if the goal is the introduction of a quantity of material carriers — talking about secondary material embodiment. Exclusive (property) rights can be the object of civil transactions in situations where the right holder provides the legal authority: either alienates belonging to him of the exclusive right to fully or allows another person to one of the rights that make up the exclusive right, the right use of the object of intellectual property rights on conditions of the license.
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Merino Calle, Irene. "Patrimonio cultural inmaterial y bienes comunes. ¿Nuevos derechos de propiedad intelectual?" Derecho Global. Estudios sobre Derecho y Justicia, no. 12 (July 1, 2019): 41–60. http://dx.doi.org/10.32870/dgedj.v0i12.237.
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Jarrett, Jeffrey E. "Analysts’ Forecasts, the Abandonment Option and Intellectual Capital." International Journal of Accounting and Financial Reporting 8, no. 4 (October 11, 2018): 370. http://dx.doi.org/10.5296/ijafr.v8i4.13825.
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The abandonment option under various capital budgeting models are discussed in this manuscript to bring forth the notion that present value of cash flows is often improperly estimated in the financial models utilized in the decision analytic process. In this study, Intellectual Property Rights and other intangible assets often are not considered in accounting estimation processes utilized in financial accounting. A decision maker often utilizes misestimates of the present value of cash flow resulting in less than optimum capital budgeting decisions. Decisions to abandon for salvage and other similar decisions improve when the present value of intangibles and property rights are included in the decision process. This last statement is the goal of this study and to present well founded processes to improve abandonment and similar decisions in capital budgeting decisions. The estimation problem in financial accounting is included in the analysis to accomplish this goal.
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Yasyshena, Valentyna. "The evolution of intangible assets in terms of social and economic development concepts." Herald of Ternopil National Economic University, no. 4(90) (December 12, 2018): 134–44. http://dx.doi.org/10.35774/visnyk2018.04.134.
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The article presents evidence that historically the emergence of intellectual property rights dates back to the pre-industrial stage of society’s development. The issuing of letters patent in England led to further development of intangible assets worldwide. The study considers chronologically social and economic development concepts which have been researched in academic papers of prominent scholars, namely, A. Smith, F. List, Knight, F. Machlup, W. Rostow, J. Galbraith, D. Bell, P. Drucker, and then highlights the key aspects that have affected the evolution of intangible assets. Thus, on the basis of reviewing the concepts developed by outstanding scholars, it is pointed out that the growth of intangible assets has been driven by knowledge and that a post-industrial society is based on unprecedented technological breakthroughs. Special reference is made to information viewed as the key production resource of a post-industrial society, whereas knowledge is seen as its internal source of progress. In a post-industrial society, people are regarded as capital. The essential importance and role of intellectual capital in company operations are embodied in professional and managerial skills of personnel. As shown in the article, there are not only research development concepts, but also normative documents, such as the Bulletin entitled «Amortization of intangible assets», in which intangible assets are identified as accounting items. Furthermore, the international system of intellectual property protection has been enhanced by the introduction of Paris and Berne Conventions. The paper also describes how the concept of intangible assets, which appeared in Ukraine’s legislation in 1993, is seen in the national legal system, specifically as intellectual property objects including industrial property and other items of property and use. With the introduction of Ukrainian Accounting Standards (UAS) 8 into the national legislation, it was firstly emphasized that intangible assets are non-monetary assets that, on the one hand, are non-material and, on the other hand, can be identified. The article also stresses that today’s society is passing a new stage of post-industrial development, which is accompanied not only by a rapid growth of service industries, science and education, but also by a significant increase of specialized knowledge in various fields. Finally, the need for further research of intangible assets is identified, since intangibles have a great impact on enterprise value and the competitiveness of the national economy as a whole.
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ZEGOUARENE, Samia. "THE RIGHT TO LIFE AND PHYSICAL INTEGRITY." International Journal of Humanities and Educational Research 4, no. 3 (June 1, 2022): 133–52. http://dx.doi.org/10.47832/2757-5403.14.9.
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The right to life , protection against torture , inhuman and degrading treatments , the prohibition of slavery , servitude and forced labor aim to protect the physical and moral integrity of the human person.These rights are enshrimed in several national (constitutions), international and regional legal orders. As for the international legal orders , it is the universal declarationn of human rights of 1948 (articles 4,5,6,7 and8), the international covenant on civil and political rights of 1966 . We can cite the European court of human rights , the charter on fundamental rights of European Union in year 2000 (articles 2, 4 et 5) , the American convention of human rights of 1969 (articles 4,5 et 6) , the African charter on human and people’s right of 1981 (articles 4 5) , the arab charter of human rights (article 5) , this charter wich has never manifested itself in the field of human right. It is imprtant to note that the right to life and the physical integrity probe absolute right ( they are among the smal hard core of rights deemed intangible or inderogeable by international law,because they do not suffer from any legitimate restructions unlike other rights which have restructions. As for the problem that arises in our communication, it consists in defining the right to life and to physical integritiy , while evoking the mechanisms for their protection by international human rights law (international conventions ,international covenants ,declarations and charters). Key words: The Right; The Life; Physical Integrity; Mechanism; Protection.
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Trukhanenko, Yu. "Peculiarities of intangible assets management in food industry organizations." Agrarian Economics 1, no. 10 (November 1, 2022): 50–68. http://dx.doi.org/10.29235/1818-9806-2022-10-50-68.
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Under the market management of intangible assets, we propose to under- stand a set of actions and measures for effective planning, organization and control of formation, development and use of such assets of the enterprise The management of intangible assets is closely related to the identification and disclosure of their value and the economic benefits that they bring (in the form of additional cash or cost savings). Intangible asset markets allow businesses to diversify their business and expand their brand presence into new product categories. In addition, intangible asset markets allow businesses to access new competencies and create additional sources of revenue without heavy development or R&D inputs. Brands (trademark rights), like patents, are increasingly being licensed, bought and sold nationally and internationally, yet the economic role of such assets is underestimated.
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Vojčík, Peter. "Smlouva o dílo s nehmotným výsledkem." AUC IURIDICA 68, no. 2 (June 2, 2022): 149–62. http://dx.doi.org/10.14712/23366478.2022.25.
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The Civil Code in the Czech Republic unified the legal regulation of contract law and removed dualism in this regulation. A work contract is a contract type in which intangible items are also the result of it. The Civil Code of the Czech Republic also enshrines special provisions for an intangible work. It points out the different types of intangible items that can be created or used in connection with a work contract. The author discusses the enacted legislation and points out other provisions that need to be applied to work contracts with intangible result. It analyzes the legal regime of contracts which result in copyrighted works, while also pointing out the copyright regulation of employee works, and separately analyzes work contracts whose subject matter is protected by industrial property law. It also points out the liability of the contractor towards the customer, regarding the delivered work as an intangible result, if the rights of third parties were violated.
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Seifi, Leili, and Marziyeh Soltanabadi. "Iranian public libraries’ capacities in preserving and disseminating intangible cultural heritage." IFLA Journal 46, no. 4 (December 19, 2019): 359–68. http://dx.doi.org/10.1177/0340035219886608.
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Since public libraries in Iran have a rich and strong intangible cultural heritage, it is important to study the capacities of these libraries. For this purpose, the method implemented for the study was the Delphi technique. The population of the study consisted of 30 experts and researchers who were selected through targeted sampling. Based on the findings of this study, the roles of Iranian public libraries were the provision of intangible cultural heritage by collecting from local areas, holding public exhibitions and re-narration of intangible cultural heritage. This study further emphasizes the application of intellectual property rights and provision of infrastructure of information technology by Iranian public libraries for the preservation and dissemination of intangible cultural heritage. Concerning research findings, Iranian public libraries are considered one of the knowledge cultural centers for diversity within society that, through preservation and dissemination of intangible cultural heritage, could play a significant role in promotion of the individual’s awareness.
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Fosfuri, Andrea, Christian Helmers, and Catherine Roux. "Shared Ownership of Intangible Property Rights: The Case of Patent Coassignments." Journal of Legal Studies 46, no. 2 (June 2017): 339–69. http://dx.doi.org/10.1086/694919.
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Yinliang, Liu. "An American Intangible Empire of Intellectual Property Rights and its Dilemmas." Peking University Law Journal 2, no. 1 (June 2014): 227–56. http://dx.doi.org/10.1080/20517483.2014.11424489.
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Eisfeldt, Andrea L., and Dimitris Papanikolaou. "The Value and Ownership of Intangible Capital." American Economic Review 104, no. 5 (May 1, 2014): 189–94. http://dx.doi.org/10.1257/aer.104.5.189.
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Intangible capital which relies on essential human inputs, or 'organization capital,' presents a unique challenge for measurement. Organization capital cannot be fully owned by firms' financiers, because it is partly embodied in key labor inputs. Instead, cash flows must be shared with key talent and thus neither book nor market values will fully capture its value. Measurement of organization capital requires a model featuring these unique property rights. We use accounting data along with a simple example of such a model to measure the fraction of the US capital stock which is missing from book and market values.
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Ivanova, K. "Appraisal of property rights of intellectual property." Law and innovative society, no. 2 (13) (December 26, 2019): 33–39. http://dx.doi.org/10.37772/2309-9275-2019-2(13)-5.
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Problem setting. The urgency of the problem is caused by the fact that active innovation processes occurring around the world, informatization of society and transformation of knowledge into a source of progress indicate that the profitability of entrepreneurial activity in a market economy to some extent depends on the ability to dispose of the results of human intellectual activity, hence the importance of intellectual property, their value is constantly increasing, which requires the implementation of a special mechanism for determining their value (appraisal). Analysis of recent researches and publications. In the scientific literature the scientists such as V.S. Drobyazko, P.M. Tsybulov, O.O. Horodov, I.M. Bieltiukova, O.M. Vinnyk, A.O. Kodynets, O.R. Kibenko, O.O. Tverezenko, V.S. Shcherbyna, I.YE. Yakubivskyy have made a significant contribution to the development of the issues on valuation of property rights of intellectual property. Target of research. To analyze the mechanism for assessing the value of such group of intangible assets as property rights of intellectual property and identify the features of this mechanism. Article’s main body. Appraisal activity is a complex institution. Appraisal of intellectual property requires the integration of the economic concept of value and the legal concept of property. But the intangible character (ideal nature) of intellectual property objects distinguishes them from other civil rights objects and becomes a certain obstacle when it comes to determining their value. When it comes to appraisal of objects of the intellectual property rights, such actions are subjected not to intangible (ideal) objects, but to exclusive property rights to them. However, the Law “On Appraisal of Property, Property Rights and Professional Appraisal Activity” considered of objects of the intellectual property rights as intangible assets that, in turn, along with things, securities, units form a broader category “property”. If the legislator had given the object of valuation the exclusive property rights and classified them as “property rights that could be valued”, it would be more in keeping with their nature. The Law “On Appraisal of Property, Property Rights and Professional Appraisal Activity” distinguishes between the market value of property and non-market types of property values (ie other types of value that are different from market value). As a general rule, the market value of objects is determined. Thus the value of property rights of intellectual property is determined by the approximate price of market demand for them. Appraisal activity is carried out in cases established by the legislation of Ukraine, international agreements, on the basis of the agreement, as well as at the request of one of the parties to the contract with the consent of the parties. The legislation defines cases when appraisal shall be mandatory. Conclusions and prospects for the development. The commercialization of intellectual property objects requires the implementation of a special mechanism for determining their value (appraisal), and the improvement of current legislation in appraisal activity field. Property rights of intellectual property belong to those, which have a monetary valuation, and must be carried out under the legislation. Valuation of property rights of intellectual property may take place, in particular, in the following cases: 1) defining the valuation of the exclusive rights transferred under the contract in intellectual property field, in particular the license contract, and defining the license fee base; 2) contribution the property rights of intellectual property to the authorized (composite) capital of certain types of companies; 3) using property rights of intellectual property in joint activities without the creation of a legal entity (including in the form of a common partnership); 4) the pledge of the property rights of intellectual property.
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Itanyi, Nkem. "Enforcing Intellectual Property Rights in Nigerian Courts." Law and Development Review 11, no. 2 (June 26, 2018): 627–45. http://dx.doi.org/10.1515/ldr-2018-0032.
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Abstract There is no point in making comprehensive provisions for the protection of various intellectual property rights without also providing a corresponding comprehensive system for enforcing the same when the rights are or about to be infringed. Therefore, an accessible, sufficient and adequate system/procedure is paramount in any worthwhile intellectual property system. Right holders must be granted means to enforce their rights just as is obtainable in other forms of tangible and intangible properties. To this end, all intellectual property systems need an effective judicial system that is empowered to deal with both civil wrongs and criminal offences while being presided over by adequate number of judges with the requisite experience in intellectual property law. This paper therefore examines: the raison-d’être for protecting intellectual property rights; the various enforcement mechanisms via the courts; sanctions and remedies for infringement of intellectual property rights amongst other incidental matters. The paper concludes with a call for the review of the sanctions for infringing intellectual property rights.
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Cunningham, Barry J. "Property Rights and the Real Estate Appraiser." Business Valuation Review 42, no. 1 (March 1, 2023): 11–14. http://dx.doi.org/10.5791/0882-2875-42.1.11.
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This article provides the business appraiser with a better understanding of how real estate appraisers think about property rights and the distinctions they make between fee simple and leased fee estates. It also discusses two areas where a property rights issue could lead to understating intangible assets in real estate centric entities. Two brief case studies are used to demonstrate where problems can arise and how to resolve them. This is a primer to foster more in-depth discussion in future papers from the appraisal community.
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Jarrett, Jeffrey. "Estimation Theory in Financial Accounting as It Applies to Valuing Intellectual Property Assets." Advances in Social Sciences Research Journal 8, no. 11 (November 18, 2021): 186–96. http://dx.doi.org/10.14738/assrj.811.11103.
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The abandonment option under various capital budgeting models are discussed in this study to illustrate the notion that present value of cash flows is often improperly estimated in financial models utilizing decision analytics in estimation theory as it applies in financial accounting. In this study, intellectual property rights and other intangible assets which are often not considered in the accounting estimation processes utilized in financial accounting. An investor/analyst often misestimates cash flow resulting in less-than-optimum capital budgeting decisions. This is especially a problem when actions to abandon for salvage and other similar decisions improve when the present value of intangibles and property rights are included in the decision process. This last statement is the goal of this study as well as to present well-founded processes to improve abandonment and similar decisions in capital budgeting decisions. The estimation problem in financial accounting is included in the analysis to accomplish this goal.
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Prananingtyas, Paramita. "Development and Challenges of Using Trademark Rights as Intangible Assets in Bankruptcy Assets in Indonesia." Pandecta Research Law Journal 17, no. 2 (December 30, 2022): 287–94. http://dx.doi.org/10.15294/pandecta.v17i2.40130.
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Intellectual property rights in the form of trademarks rights are company assets that have economic value. In its development, trademark rights can become part of the debtor’s bankruptcy estate in a bankruptcy. However, in its implementation there are challenges in the use of trademark rights as bankrupt assets in order to pay off the debts of the bankrupt debtor. This study aims to determine the development of the use of trademark rights as bankrupt assets and analyze the challenges of trademarks execution as assets of bankrupt debtors. This research is a normative legal research using a statutory approach and a conceptual approach. The results showed that a trademark as a type of object, related to the bankruptcy process, is a type of object that can be used as part of assets in the process of paying debts to creditors, because intangible assets that have economic value and trademark rights can be transferred handing over their rights to other parties is part of the bankruptcy estate. The challenges faced in the use of trademark rights as bankrupt assets are related to trademark valuation, protection status and the validity period of trademark protection, as well as related to disputes over trademarks with third parties.