ОРГАНІЗАЦІЙНО-МЕТОДИЧНЕ ЗАБЕЗПЕЧЕННЯ ПРАВ НА КОРИСТУВАННЯ СОРТАМИ РОСЛИН ТА ВИРОБНИЦТВА НАСІННЯ ВИСОКИХ ГЕНЕРАЦІЙ
Journal Title: Вісник Харківського національного аграрного університету ім. В.В. Докучаєва Серія “Економічні науки” - Year 2017, Vol 1, Issue 3
Abstract
Orlov V.V. Organizational and Methodological Ensuring of the Rights to Use Plant Varieties and Produce Seeds of High Generations. The issues related to organizational and methodological ensuring of the rights to use plant varieties in accordance with the current normative legal base are considered in the article. The essence of a variety as an object of intellectual property of the economic entities and the legal basis of rights protection to it is determined. The procedure of obtaining intellectual property protection for a plant variety is disclosed and the classification of the licenses for using such a right is analyzed. The approaches to determining the value of a plant variety by a licensor (an originator of a plant variety) are substantiated. The income, expense and comparative (the market value method) approaches to determining the value of a variety which will be recorded as the initial value of the created intangible asset in accordance with the requirements of Ukrainian Accounting standards 8 "Intangible Assets" is disclosed. Let us consider the methods of establishing fair value of a variety on the example of the winter wheat variety "Rozkishna" (the originator – Plant Production Institute named after V.Ya. Yuryev of NAAS). The methodical approaches to determining the size of the payments under a licensing agreement for using a variety are researched and the economic and legal essence of the flat payment, royalties and combined payment while using the intellectual property rights for a plant variety is disclosed. The methods of determining the maximum and minimum royalty size as well as the method based on the similar sales are grounded. The recommended sizes of periodical deductions (royalties) depending on the category of seeds (nursery garden of the 1st – 2nd year, superelite, elite, first reproduction) are given. It is established that the organizational and economic mechanism of increasing the production efficiency of grain crop seeds of high generations requires proper information ensuring of the management process, in connection with which it is necessary to develop the suggestions for improving the primary, synthetic and analytical accounting of the operations related to acquisition of the rights to use intellectual property in the form of a plant variety. This will make it possible to take into account the interests of all the participants in the sector and provide the management of the seed farms with relevant and reliable information. Key words: variety, high generation seeds, license, royalty
Authors and Affiliations
В. В. Орлов
Keywords
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