Análise do valor das patentes das universidades estaduais do Rio de Janeiro

Abstract

The present dissertation purpose to analyze how patents are being evaluated in the state universities of Rio de Janeiro with the participation of their NITs - Technological Innovation Centers. In order to achieve this objective, the evaluation of the patents was analyzed by the NITs of the three state universities: Rio de Janeiro State University - UERJ, Darcy Ribeiro University - UENF and the Centro Universitário da Zona Oeste - UEZO. Actors who participate in the Science & Technology - CT & I process are: FAPERJ and the incubators of these universities, seeking to analyze which valuation methods are being used and if there is any calculation methodology for patent valuation. In order to achieve the proposed objectives, interviews and documentary analysis of the statutes, internal regiment and interviews were carried out. As a result of the research, it was possible to conclude that the university NITs did not establish institutional documents (statute and bylaws) that included a methodology that considered the accounting methods of intangibles for the calculation of patents, with a view to licensing. In addition, FAPERJ, despite having included in its institutional documents the participation in the receipt of revenues by the ownership of patents obtained in partnerships with the organizations fomentadas, it also does not determine an accounting methodology for the licensing. Therefore, one of the contributions of this dissertation is the identification that there is no calculation methodology for the valuation of patents in the NITs of the state universities of Rio de Janeiro, in this way the present work demonstrates the need to adopt a calculation methodology that can add value to such actors and generate additional source of income.