Browsing PER: 2021 Volume 24 by Subject "Patentability criteria"
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Enhancing the value of patents as corporate assets in South Africa : how can artificial intelligence (AI) assist?
(PER/PELJ, 2021)Although the accounting definition of assets contemplates intangible, abstract assets such as those embodied in intellectual property (IP), South African company law largely views IP as a legal and not a business asset. ...