期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2012
卷号：2
期号：5
页码：174-190
出版社：Human Resource Management Academic Research Society
摘要：Today most people are aware of the significance of competition in the international markets and establishing knowledge-based companies, which provide the infrastructure for such competition (development of global intellectual property infrastructure). Business executives become veteran and qualified with basic knowledge of intellectual property (IP) and careers and jobs based on IP to develop and increase their leadership influence in the IT era.Understanding that intellectual property valuation is effective in management resources, and that results of such valuation is used in the process of decision-making, signifies intellectual property valuation even more.Intellectual property will gradually become the criteria and milestone of a company's prospective performance and efficiency. On an average, 40% of a company's value being considered as its intangible assets will never appear in its balance sheet. It seems necessary to mention here that the results of inquiry i can say there is no specific method for the valuation of intellectual assets and most existing methods or based on three common approaches to valuation (income approach, cost, market) Or are mostly empirical and subjective .Therefore not precisely stating that an appropriate valuation model and the dimensions and features are comprehensive. This article is presented in a way that must be at least the following terms: The base price , The strategic importance of product , Financial Assessment , Technical evaluation , Risk assessment , assessing the market , Public acceptance and Test procedures
