Taxing the Trade of the Trade Mark Singhal, Shiv; Agrawal, Anjali; Sakthivel, M
Journal of intellectual property rights,
09/2022, Letnik:
27, Številka:
5
Journal Article
Recenzirano
Trade marks generate recognition to businesses by providing and protecting their distinctive features, among others, in a competitive market. Trade marks, being intangible property, can be ...transferred to third parties by various modes like assignment/ transmission/license. Since, trade marks have the potential to be commercially exploited and thereby attract tax (direct and/or indirect) on its commercial exploitation. This paper highlights the various modes through which trade marks can be commercialised and the implication under both direct and indirect taxation of such commercialisation. The paper also discusses recent issues with respect to the taxation of the income generated from the transfer of trade marks.
Laponite.sup.® is a registered trademark of BYK Additives & Instruments. Throughout the article, the registered trademark symbol should have been used whenever Laponite.sup.® was mentioned.
This book challenges the philosophical foundations of current trademark systems in the USA and the UK. It argues that the process of trademark creation should be transformed to the more practical and ...realistic proposition of co-authorship of trademarks by both the public and trademark owners. The book develops the Economic-Social Planning justification, which departs from the economic argument that trademarks reduce consumer search costs, and then proposes that trademarks should be formul.
The objective of this research is to addresses the effects of digital transformation on value creation through the study of technology entrepreneurship and technological market expansion. This is ...particularly important since both of these concepts are part of the dynamic capabilities that help in embracing digital innovation at a national level. Relevant data from 28 European countries representing development indicators and ease of doing business over a timeframe of 7 years from 2009 to 2015 were analysed to formulate and investigate a new perspective of digital entrepreneurship driven by the concepts of digital transformation and entrepreneurship. To do this, digital transformation has been broken into three categories, namely technology readiness (e.g. ICT investments), digital technology exploration (e.g. research and development) and digital technology exploitation (e.g. patents and trademarks). This research identifies several significant relationships between such constructs, which contribute to the literature and provide key implications for business management and practitioners.
Stanley's 101½ Bull Nose Block Plane Jacob, Walter W
The Chronicle of the Early American Industries Association, Inc.,
06/2023, Letnik:
76, Številka:
2
Journal Article
Stanley's No. 101 Vs type S planes (Figure 9) have the body or bed existing with an "S" casting mark located between the cutter supports (Figure 10). Stanley used the "S" casting mark to show which ...contract foundry cast it. When the Stanley Rule & Level Co. merged with the Stanley Works, the type 5 plane body with the "B" casting between the cutter supports now had a lightly cast "178" behind the cutter supports (Figure 17).
Trademarks differ in breadth and can cover a wide range of categories of goods and services. We draw on real options theory and argue that greater trademark breadth constitutes a valuable real option ...that is associated with higher firm valuation and performance. We analyze a sample of 1510 firms that went public in Europe between 2002 and 2015 and find a positive effect of trademark breadth on initial public offering (IPO) valuation and post-IPO performance. We implement a contingency analysis to contrast real options and signaling theory and find stronger support for the real options perspective.
•We draw on real options theory to explore the impact of trademark breadth on IPO outcomes•Empirical study of 1,510 European IPOs between 2002 and 2015•Trademark breadth is associated with higher IPO valuation and post-IPO performance•We implement a contingency analysis to contrast real options and signaling theory•We perform a wide range of robustness checks and employ instrumental variables
This paper analyzes the effects of patents and trademarks in the financing of start-ups through venture capitalists (VCs). Patents and trademarks signal a start-up's technological and marketing ...capabilities. We find that patents and trademarks not only have direct effects on venture capital financing but also have complementary effects. Start-ups that apply for both patents and trademarks yield higher VC funding than do those firms that apply for only one of the two IP rights. Furthermore, we find that the complementarity between patents and trademarks exists only in initial VC funding rounds. Our results suggest that early-phase start-ups seeking their initial VC funding do best when stressing both their technology and marketing capabilities. Accordingly, entrepreneurship policy should encourage start-ups to build both technological and marketing capabilities.
•Among the first studies to examine patents and trademarks from an integrated view.•There exists a complementarity between patents and trademarks in VC financing.•Complementary effect of the two IP rights brings higher VC valuation to a start-up.•This complementary effect exists only for initial VC funding rounds.•This complementary effect diminishes in later VC funding rounds.
In this original study of intellectual property rights (IPR) in relation to state capacity, Dimitrov analyzes this puzzle by offering the first systematic analysis of all IPR enforcement avenues in ...China, across all IPR subtypes. He shows that the extremely high volume of enforcement provided for copyrights and trademarks is unfortunately of a low quality, and as such serves only to perpetuate IPR violations. In the area of patents, however, he finds a low volume of high-quality enforcement. In light of these findings, the book develops a theory of state capacity that conceptualizes the Chinese state as simultaneously weak and strong. The book draws on extensive fieldwork in China and five other countries, as well as on 10 unique IPR enforcement datasets that exploit previously unexplored sources, including case files of private investigation firms.
Consumers perceive trademarks as commodities due to their exceptional quality attached to the brand. Consistency is established when customers purchase a specific brand, and its appearance is an ...additional driving factor for such a purchase. Due to this emerging understanding, both in the US and in Europe, there is acceptance of the fact that financial concepts for trademark reasoning are insufficient to reflect the present-day functions of trademarks accurately. Trademark's functions have been restructured over the past few decades, which correspond to trademark evolution and expansion of consumer-centric society on the other hand. Given the non-traditional business reality, it is not, at this point, adequate to ignore the propelled elements of trademarks. It is fundamental to comprehend the different reasons for the trademark. In the present financial arrangement, these capacities assume an essential job in the foundation of a trademark. There is a perceivable change witnessed in the market and society, which in turn has influenced the legal landscape. Among these, an overview will be given in this article for the protection offered in the various jurisdictions to these non-conventional (personality) functions of trademarks.
Firms of all sizes are “joining the conversation” on social media platforms and increasingly trademarking hashtags related to their products and brands. This added effort to protect intellectual ...property and its impact on social media engagement have not been investigated in the literature. In this study, we find that trademarking hashtags plays a pivotal role in increasing social media audience engagement and information dissemination. More importantly, this positive effect is stronger for firms with fewer Twitter followers. Digging deeper into the underlying mechanisms, we find that trademarking hashtags makes composing tweets with certain linguistic styles more critical: It can amplify the positive effects of trademarking hashtags on social media audience engagement. Our findings highlight important managerial implications of trademarking hashtags. First of all, we examine whether trademarking a hashtag helps or hurts a firm in terms of its social media audience engagement. Further, we show, to maximize the effectiveness of trademarking hashtags, how firms should develop the right social media engagement strategies by taking specific communication and linguistic styles into account. Our results provide useful insights to firms in understanding the key benefits of signaling through trademarking hashtags on social media engagement.
Firms of all sizes are “joining the conversation” on social media platforms and increasingly trademarking hashtags related to their products and brands. This added effort to protect intellectual property and its impact on social media engagement have not been investigated in the literature. In this study, we attempt to bridge this important gap in the literature by first examining the impact of trademarking a hashtag on a firm’s social media audience engagement. By adopting multiple causal identification strategies to address the issues of self-selected trademarking, we find that trademarking hashtags plays a pivotal role in increasing social media audience engagement and information dissemination. More importantly, this positive effect is stronger for firms with fewer Twitter followers. Digging deeper into the underlying mechanisms, we find that trademarking hashtags makes composing tweets with certain linguistic styles more critical: It can amplify the positive effects of trademarking hashtags on social media audience engagement. Our findings highlight important managerial implications of trademarking hashtags. First of all, we examine whether trademarking a hashtag helps or hurts a firm in terms of its social media audience engagement. Further, we show, to maximize the effectiveness of trademarking hashtags, how firms should develop the right social media engagement strategies by taking specific communication and linguistic styles into account. Our results provide useful insights to firms in understanding the key benefits of signaling through trademarking hashtags on social media engagement.
History:
Ram Gopal, Senior Editor; Yuliang (Oliver) Yao, Associate Editor.
Supplemental Material:
The online appendices are available at
https://doi.org/10.1287/isre.2022.1107
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