ABSTRACT
Particularly to the scientist, the patent system and perhaps by implication the rest of the intellectual property system often seems a hindrance to research and the dissemination of knowledge which is not justified by its results and which leads others-especially the dreaded lawyer-to impose restraints on the way in which he or she works. To the accountant it often seems to be a substantial drain on company finances with no evident guarantee of a significant return at the end of the day.
