Establishing Royalty Rates in Licensing Agreements

Establishing Royalty Rates in Licensing Agreements

Manufacturers possessing proprietary technology, know-how or ‘brand value’ in their products and who are looking to expand their operations sometimes consider licensing. Pursuant to a licensing arrangement, the Licensor typically offers a Licensee the right to produce...
Strategies for shareholder value enhancement

Strategies for shareholder value enhancement

By taking an integrated approach to the examination of key underlying variables that affect organizational growth, management accountants can play an important role in value creation.
Reducing the Risks in Joint Ventures

Reducing the Risks in Joint Ventures

A joint venture generally refers to an arrangement between two or more organizations to form a new business (either incorporated or unincorporated) for a specific purpose. The reasons that joint ventures are formed often relate to the development of new technology,...