A Study of Evaluation of New High Bright White Light-Emitting Diode (LED) Intellectual Property as Intangible Capital
碩士 === 國立交通大學 === 企業管理碩士學程 === 98 === The purpose of this article is to focus attention on quantifying and evaluation the actual value of intangible assets and intellectual property. First we discuss about what is intangible asset and its aspect, such as the definitions, the different point of view...
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| Format: | Others |
| Language: | zh-TW |
| Online Access: | http://ndltd.ncl.edu.tw/handle/83574150556256506411 |
| Summary: | 碩士 === 國立交通大學 === 企業管理碩士學程 === 98 === The purpose of this article is to focus attention on quantifying and evaluation the actual value of intangible assets and intellectual property. First we discuss about what is intangible asset and its aspect, such as the definitions, the different point of view about how to explain intangible assets and the impact of how a business change its way to handle the intangible assets. And then we will look deeply into the methods of determining economic remaining value and pay attention on methods that can be used to determining the value of intangible assets and intellectual property as well as methods used to set royalty rates based on investment rates of return.
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