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  2. Government patent use (United States) - Wikipedia

    en.wikipedia.org/wiki/Government_patent_use...

    Government patent use law is a statute codified at 28 USC § 1498(a) [1] that is a "form of government immunity from patent claims." [2] [1] Section 1498 gives the federal government of the United States the "right to use patented inventions without permission, while paying the patent holder 'reasonable and entire compensation' which is usually "set at ten percent of sales or less".

  3. International Ethics Standards Board for Accountants

    en.wikipedia.org/wiki/International_Ethics...

    The IESBA Code also includes a principles-based definition of what constitutes a network. The definition covers the way a group of companies operate and present themselves, and is consistent with the Statutory Audit Directive. The IESBA periodically issues revisions to the IESBA Code.

  4. United States patent law - Wikipedia

    en.wikipedia.org/wiki/United_States_patent_law

    The issues of patent validity and patent infringement fall under exclusive jurisdiction of the Federal government. On the other hand, questions of patent ownership (like other questions of private property) are contested in state courts, although federal courts can make decisions about patent ownership by applying the relevant state law, when ...

  5. Invention Secrecy Act - Wikipedia

    en.wikipedia.org/wiki/Invention_Secrecy_Act

    The Invention Secrecy Act of 1951 (Pub. L. 82–256, 66 Stat. 3, enacted February 1, 1952, codified at 35 U.S.C. ch. 17) is a body of United States federal law designed to prevent disclosure of new inventions and technologies that, in the opinion of selected federal agencies, present an alleged threat to the economic stability or national security of the United States.

  6. Leahy–Smith America Invents Act - Wikipedia

    en.wikipedia.org/wiki/Leahy–Smith_America...

    The law switched the U.S. rights to a patent from the previous "first-to-invent" system to a "first inventor-to-file" system for patent applications filed on or after March 16, 2013. The law also expanded the definition of prior art used in determining patentability.

  7. Patentable subject matter - Wikipedia

    en.wikipedia.org/wiki/Patentable_subject_matter

    Patentable, statutory or patent-eligible subject matter is subject matter of an invention that is considered appropriate for patent protection in a given jurisdiction. The laws and practices of many countries stipulate that certain types of inventions should be denied patent protection.

  8. Accounting ethics - Wikipedia

    en.wikipedia.org/wiki/Accounting_ethics

    Accounting ethics is primarily a field of applied ethics and is part of business ethics and human ethics, the study of moral values and judgments as they apply to accountancy. It is an example of professional ethics. Accounting was introduced by Luca Pacioli, and later expanded by government groups, professional organizations, and independent ...

  9. Bayh–Dole Act - Wikipedia

    en.wikipedia.org/wiki/Bayh–Dole_Act

    [8] [12]: 10–14 A report by the Government Accountability Office found that "Those seeking to use government-owned technology found a maze of rules and regulations set out by the agencies in question because there was no uniform federal policy on patents for government-sponsored inventions or on the transfer of technology from the government ...