Wyniki wyszukiwania - Biblioteka Nauki

1

Instytucjonalna ochrona tajemnic przedsiębiorstwa w wybranych krajach. Wnioski dla Unii Europejskiej

100%

Nowak O.

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nr 4 (25)

103-119

EN

There are many assets that give companies strength, capabilities, potential, and business advantage over the competition. These assets must be adequately overseen, protected and maintained. One of the examples of such a critical organization resource is information that may have a form of so-called intellectual property. Intellectual property (intangible assets in the form of information) has become significantly important in relation to the processes of international trade development, technology transfers, and globalization. A lot of authors, including many recognized authorities in law, management and/or economics, recognize intangible assets as key resources of the enterprise, that enable achieving a sustainable competitive advantage (the company’s ability to offer more favorable terms and conditions of purchase to its customers, and consequently reap greater benefits than other market players). Hence the need for their adequate protection, especially taking into account multiple threats coming out of globalization of trade and international economic cooperation. Many activities in this area belong to the company itself. However; the legal framework of intellectual property protection that is properly designed can foster the promotion of innovation in industry, and conflict-free operation of international trade. Therefore, the main purpose of this article is to present the role of intangible assets in today’s economy and provide an overview of the major differences in protection and law enforcements provided by state institutions in selected countries. Wherein, the definition of intangible assets - due to width and depth of the research area - has been limited to confidential business information (often also referred to as trade secrets or business secrets). By trade secrets we generally mean undisclosed to the public technical, technological, commercial or organizational information, that an owner has taken the necessary action to maintain its confidentiality. In other words, they are confidential information of commercial or economic value, maintained by their covert nature, where the owner has taken appropriate measures to protect them, for example, by forcing confidential agreements or through restrictive terms of access to essential technical knowledge, such as know-how.

2

THE INTELLECTUAL CAPITAL PERFORMANCE OF POLISH BANKS: AN APPLICATION OF VAIC™ MODEL

100%

Śledzik K.

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nr 2

92-100

EN

In the knowledge based economy intangible resources are the primary value drivers. This is particularly true of companies such as banks. However, intangible resources (also called Intellectual Capital) appear difficult to measure. Today, there are several methods that allow us to measure Intellectual Capital in listed companies. However, not all methods of measurement are adequate for listed banks. This paper uses the Value Added Intellectual Coefficient™ (VAIC™) ratio to measure the Intellectual Capital efficiency of the Polish listed banks using a five years period data set from 2005 to 2009. Three value efficiency indicators, Human Capital Efficiency (HCE), Capital Employed Efficiency (CEE) and Structural Capital Efficiency (SCE) which are the components of the VAIC™ ratio, were used in the analysis. The data set was divided into two groups of banks. The first group was that of 10 listed Polish banks and the second group was comprised of 10 listed comparable banks from Europe (which was the peer group). The results of the rankings of the banks for the average of five years (2005-2009) showed that for VAIC™ the top two performers in the study were Komercni Banka and BRD Groupe Societe Generale S.A. The BCGE - Banque Cantonale de Geneve, Bankas Snoras and BOŚ Bank were the worst performers. The results of ranking based on Human Capital Efficiency (HCE), showed similar results as that of VAIC™. There was observed a significant decrease of the VAIC™ ratio in the years 2008 and 2009 which was caused by the crisis on financial markets. The results extend the understanding of Intellectual Capital’s role in creation of sustainable advantages for banks in developing economies.

3

Protecting and understanding digital designs – the shape of things to come

88%

Brancusi L.

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2023

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tom 101

42-59

EN

This study looks into aspects of the new EU design legislation that relate to the subject-matter of digital designs and the extent to which Polish law should adapt for full harmonization. The first part examines the new open-ended definitions of a ‘design’ and ‘product’ with a focus on dematerialized items that exist solely through appearance. The second part touches upon several legal parameters serving the identification of the object of design protection. It discusses the visibility requirement embedded by the filing requirements, the eye-perception of design features, and the disconnection of the scope of protection from the designated product category. The last part takes an interdisciplinary approach based on the rules of psychology and design engineering in order to explain the issues that underline human vision, with a focus on the appearance of user interfaces. The understanding of sensory and cognitive determinants of human perception is a useful guide for a judge or examiner in the assessment of the overall impression of two designs. Because of the challenges resulting from the specificity of digital designs, this article argues that Polish law should comprehensively implement the new EU design provisions in order to prevent further difficulties in enforcement.

4

The competitiveness of economies: the case of Hungary

63%

Csath M.

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tom No. 8

17-31

EN

This paper examines the different views, approaches and models of economic competitiveness and its key drivers. It also explores the additional factors, especially the so-called intangible ones, influencing competitiveness, and argues for these ones being increasingly important on the longer run. Finally, the paper concludes by using Hungary as a case to illustrate the problems of adhering one-sidedly to and basing economic policy on only one competitiveness theory, and the danger of neglecting the other theories including the ones, emphasizing the importance of the intangible elements of competitiveness.

5

DEMPE Functions in Practice: The International Approach and Lessons Learned over the Last Years

51%

Dziwiński K.

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tom 15

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nr 1

1-12

EN

The article discusses practical experiences with the application of the DEMPE concept over the years since its official introduction in the 2017 OECD Transfer Pricing Guidelines. Starting with placing the concept in the transfer pricing realm, the article then moves on to deal with the most common issues in its practical application, which include also an analysis of the application of the concept in Cost Contribution Arrangements. Finally, the article discusses the real-life application of the DEMPE concept in the countries such as Austria, Belgium, China, Germany, and India.

PL

Artykuł omawia stosowanie koncepcji DEMPE w praktyce od czasu jej oficjalnego wprowadzenia w ramach Wytycznych OECD w sprawie cen transferowych z 2017 r. Rozważania rozpoczynają się od uplasowania koncepcji w realiach cen transferowych, a następnie przechodzą do najczęstszych problemów napotykanych w praktyce jej stosowania, co obejmuje również analizę zastosowania DEMPE odnośnie do porozumień w sprawie podziału kosztów. Na koniec w artykule przedstawiono rzeczywiste przykłady zastosowania koncepcji DEMPE w krajach takich jak Austria, Belgia, Chiny, Niemcy i Indie.

6

Heritage for intercultural dialogue – a new commercial offer for the tourist market with life beyond tourism

38%

del Bianco P.

Czasopismo Techniczne. Architektura

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2015

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tom Y. 112, iss. 7-A

7--13

EN

UNESCO Convention 1972, world heritage, a powerful opportunity to promote intercultural dialogue, promoting the UNESCO Convention 2003 for the Safeguarding of the Intangible Cultural Heritage and UNESCO Convention 2005 on the Protection and Promotion of the Diversity of Cultural Expressions.

PL

Artykuł dotyczy Konwencji UNESCO z roku 1972, dziedzictwa światowego, wielkiej szansy dla promocji dialogu międzykulturowego, promowania Konwencji UNESCO z roku 2003 na rzecz ochrony niematerialnego dziedzictwa kulturowego, a także konwencji UNESCO z roku 2005 na rzecz ochrony i promocji różnorodności ekspresji kulturowych.