“…The Science and Technology Database Set comprises two databases: Basic Science and Technology Statistics, covering resources devoted to research and development (R & D) and indicators of the results of science and technology (S & T) activities, such as patents and technology balance of payments; and Main Science and Technology Indicators a timely selection of the most frequently used indicators on the scientific and technological performance of the OECD Member countries: resources devoted to R & D, measures of output and the impact on S & T activities (patents, technology balance of payments, trade in high-technology industries)…”

“…The federal government regulates prices of patented pharmaceutical products with the objective of protecting consumers against excessive prices. …”

Tabla de Contenidos: “…4.4.6 Distinction Between Internal Audit and External Audit -- 4.4.7 Reliance upon the Work of an Internal Auditor -- 4.4.8 Evaluation of Internal Audit Function -- 4.5 Auditor's Independence -- 4.5.1 Advantages of Independent Audit -- 4.5.2 Provisions for Safeguarding Independent Auditors -- 4.5.3 Important Aspects of Auditor's Independence -- 4.6 Distinction Between Internal Check, Internal Audit and Internal Control -- 4.7 Case Studies -- Chapter 5: Vouching -- 5.1 Meaning of Vouching -- 5.2 Objectives of Vouching -- 5.3 Importance of Vouching -- 5.4 Vouching and Verification -- 5.5 Vouching and Routine Checking -- 5.6 Concept of Voucher -- 5.7 Internal and External Evidence -- 5.8 General Principles of Vouching -- 5.9 Teeming and Lading: A Challenge to Vouching -- 5.10 Vouching of Different Types of Transactions -- Chapter 6: Verification and Valuation of Assets and Liabilities -- 6.1 Introduction -- 6.2 Meaning of Verification of Assets -- 6.3 Meaning of Valuation of Assets -- 6.4 Difference Between Verification and Valuation -- 6.5 Importance of Verification of Assets -- 6.6 Importance of Valuation of Assets -- 6.7 General Principles for Verification of Assets -- 6.8 Problems of Verification -- 6.9 Problems of Valuation -- 6.10 Window Dressing-A Challenge to Verification -- 6.11 Verification and Valuation of Assets -- 6.12 Verification and Valuation of Intangible Assets -- 6.12.1 Goodwill -- 6.12.2 Patent -- 6.12.3 Copyright -- 6.12.4 Trade Marks -- 6.13 Verification and Valuation of Fixed Assets -- 6.13.1 Land and Buildings -- 6.13.2 Building -- 6.13.3 Plant and Machinery -- 6.13.4 Furniture and Fixtures -- 6.13.5 Motor Vehicles -- 6.13.6 Assets Acquired Under Hire Purchase System -- 6.14 Audit of Depreciation -- 6.14.1 Legal Necessity of a Provision for Depreciation -- 6.14.2 Provision for Depreciation for Past Years…”

Tabla de Contenidos: “…6.8 Problems in Verification -- 6.9 Problems in Valuation -- 6.10 Window Dressing-A Challenge to Verification -- 6.11 Verification and Valuation of Assets -- 6.12 Verification and Valuation of Intangible Assets -- 6.12.1 Goodwill -- 6.12.2 Patent -- 6.12.3 Copyright -- 6.12.4 Trademarks -- 6.13 Verification and Valuation of Fixed Assets -- 6.13.1 Land and Buildings -- 6.13.2 Building -- 6.13.3 Plant and Machinery -- 6.13.4 Furnitures and Fixtures -- 6.13.5 Motor Vehicles -- 6.13.6 Assets Acquired under Hire Purchase System -- 6.14 Verification and Valuation of Investments -- 6.14.1 Quoted Investments -- 6.14.2 Unquoted Investments -- 6.15 Verification and Valuation of Current Assets -- 6.15.1 Stock-in-trade -- 6.15.2 Work-in-Progress -- 6.15.3 Sundry Debtors -- 6.15.4 Bills Receivables -- 6.15.5 Cash at Bank -- 6.15.6 Cash-in-hand -- 6.15.7 Prepaid Expenses -- 6.16 Verification and Valuation of Fictitious Assets -- 6.16.1 Preliminary Expenses -- 6.16.2 Discount on Issue of Shares or Debentures -- 6.17 Verification and Valuation of Contingent Assets -- 6.18 Verification and Valuation of Liabilities -- 6.19 Verification and Valuation of Fixed or Long Term Liabilities -- 6.19.1 Debentures -- 6.19.2 Secured Long Term Loans -- 6.20 Verification and Valuation of Current Liabilities -- 6.20.1 Sundry Creditors -- 6.20.2 Bills Payable -- 6.20.3 Bank Overdraft -- 6.20.4 Provision for Taxation -- 6.20.5 Outstanding Liabilities for Expenses -- 6.21 Verification and Valuation of Contingent Liabilities -- 6.22 Events Occurring after the Balance Sheet Date -- 6.22.1 Adjusting Events -- 6.22.2 Non-adjusting Events -- 6.22.3 Other Events -- 6.23 Prior Period and Extraordinary Items and Changes in Accounting Policies -- Points to Ponder -- Review Questions -- Chapter 7: Depreciation -- 7.1 Definition of Depreciation -- 7.2 Purposes of Providing Depreciation…”

“…It emphasizes the factors that affect innovation, patenting, entrepreneurship, and the creation of new firms, while also exploring broader issues such as the productivity effects of firms’ investment spending and the composition of the labor force…”

“…In the fermentation field of medicine, he has 20 patents, two of which are international patents. These techniques have made some of…”

“…This series provides publications containing methodological guidelines for the collection of data on R&D expenditures, patents, R&D human resources and innovation…”

“…This paper examines the effects of the production of major innovations and patents on various measures of corporate performance. …”