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INTELLECTUAL PROPERTY RIGHTS IN MERGERS AND ACQUISITIONS

In this day and age of globalization, companies are increasingly looking to capture a greater market area and turn out more products at a fast pace, i.e., reduce the research-sale cycle while maximizing the profits.  The corporations, in an increasingly knowledge based global economy also seek to enhance their databases of research and development in various areas. Attrition or stagnation in such a case may very well lead ...

INTELLECTUAL PROPERTY VALUATION ISSUES IN MERGERS AND ACQUISITIONS

In any acquisition, intellectual property is likely to be reflected in the value of goodwill on the acquirer’s books as well as in specifically identified items. If the value of important intellectual property becomes impaired, this impairment may have to be considered in determining whether there is an impairment of the acquirer's goodwill that requires a write-down on the company's financial statements. In this regard legislations like the Sarbanes-Oxley ...

INTELLECTUAL PROPERTY LAW – AN OVERVIEW

Today’s world is encapsulated by the increasing domination of Intellectual Property (IP) in every aspect our life. Even minute details which oftener than naught escape our attention are inextricably connected with IP; for instance, did you know that the design on the toilet paper used by you is patented, or for that matter the ball point pen that you most use, oh yes, and not only that, its ...

FORENSIC SCIENCE – A INTRODUCTION

Forensic science is the application of science to law. All cases involving criminal charges generally entail some aspect of forensic science and scientific evidence. It is used and relied upon by society to convict the guilty and protect or exonerate the innocent. Criminalistics is the branch of criminal law that utilizes known laboratory techniques and procedures to solve crimes. Probability, as will be noted throughout this article, is the ...

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