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Record W2476453766 · doi:10.1093/jiplp/jpw034

On the superiority of the incremental costing approach in IP account of profits

2016· article· en· W2476453766 on OpenAlex
Moshood Abdussalam

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

aboutThe title or abstract carries a Canadian signal from the geographic lexicon.
no affNo Canadian affiliation: this work is invisible to an affiliation-only frame.
No Canadian affiliation. An affiliation-only frame, the usual design, would never have seen this work. It is one of the works that make the case for inverting the frame.

Bibliographic record

VenueJournal of Intellectual Property Law & Practice · 2016
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicCorporate Insolvency and Governance
Canadian institutionsnot available
Fundersnot available
KeywordsSophisticationActivity-based costingContext (archaeology)Intellectual propertyProcess (computing)Law and economicsSubject (documents)EconomicsActuarial scienceBusinessAccountingLawPolitical scienceComputer scienceSociology

Abstract

fetched live from OpenAlex

This article addresses the ‘deduction of expenses’ component of the account of profits remedy in intellectual property (IP) contexts. It aims at two primary objectives: 1) to distinguish the incremental costing approach from other competing costing approaches applied in the disgorgement process, particularly the proportional absorption approach with which is it often conceptually confused; and 2) to make a case for the superiority of the incremental costing approach over other competing ones, particularly in the area of IP. In pursuing this discussion, this paper relies on a cross-section of legal authorities and commentaries on account of profits, particularly relating to the IP context, across major Commonwealth legal jurisdictions (ie Australia, Canada and the UK). It also draws upon judicial decisions and academic discussions on the subject from the USA, particularly because of the sophistication in economic understanding exuded in the treatment of the subject.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.002
metaresearch head score (Gemma)0.010
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesMetaresearch
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.658
Threshold uncertainty score0.999

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0020.010
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.000
Science and technology studies0.0000.000
Scholarly communication0.0000.002
Open science0.0010.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.041
GPT teacher head0.233
Teacher spread0.191 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it