Valuing Intangible Assets for Negotiation Decision Making-The Case of Settlement Negotiations in Patent Lawsuits

• Main Authors: Kevin, S. F. Chen, 陳森豐
• Other Authors: 李存修
• Format: Others
• Language: zh-TW
• Published: 2007
• Online Access: http://ndltd.ncl.edu.tw/handle/01124199031220058316

碩士 === 臺灣大學 === 財務金融組 === 95 === In this knowledge economic era, the value of tangible assets has been fully overwhelmed by that of intangible assets in a busiess. Business negotiation nowadays is no longer a simple give-and-take and the issues it deals with either do not concern evaluation any more. Instead, negotiation now often gets involved in the transaction and exploitation of intangible assets, such as technology, strategy, relationship, image or brand which are not easy to be sensed. Accordingly, the uncertainties caused by business negotiation encounters include not only the individual differences due to one’s own personality, reaction, education and cultural formation, but also those matters, such as intangible assets or business relationship, which are complex, abstract and variable and invisible. Many researches concern negotiation theory and human behavior have been undertaking to handle the uncertainties about people nature. This thesis hereby is supposed to handle the uncertainties of the variable and complex matters a business negotiation often encountered by applying the valuation methodologies for intangible assets into negotiation analysis, including “Best Alternative to a Negotiated Agreement”, “Reservation Price”, “Zone of Possible Agreement”. Hopefully, the negotiation in Taiwan or China would not be a hard-to-say art but a learnable, controllable and evaluable scientific process.