Hus A. The legal regime of intangible assets in property of State Universities

Research object: public relations which arise up in the process of forming and use of intangible assets state higher educational establishments. Research purpose: development of scientific theoretical positions of the legal mode of intangible assets in composition property of state higher educational establishments and ground of suggestions in relation to perfection of economic legislation. Research methods: historical, analytical-sentential, comparatively-legal, system-structural, formal-legal, logical. Theoretical and practical value: it is complex research of the legal mode of intangible assets in composition property of state higher educational establishments, on the basis of which new scientific positions are grounded and developed suggestion on perfection of current legislation of Ukraine. Scientific positions and suggestions are utillized Mukachivsk by the state university of the Ministry of education and science of Ukraine at development of conception of forming of the innovative system of educational establishment; it is accepted to implementation within the framework of international scientific project after financing of the International Vishegorodsk fund, with the purpose of optimization of innovative activity of scientific establishments and production enterprises; utillized in an educational process in the state higher educational institution "Uzhgorod national university" of the Ministry of education and science of Ukraine. Scientific novelty: a division into the periods of evolution of legislation is conducted in relation to intangible assets in Ukraine. Maintenance is exposed and author determination of concept of intangible assets is offered. Interpretation of essence of intangible assets is grounded as a legal category and adjusting object. Classification of participants of relations is offered in relation to intangible assets. It is well-proven that state higher educational establishment is the participant of relations of public property, and immaterial assets which are included in the structure of his property are its element. Determination of commercialization of rights is formulated on the objects of intellectual property and its forms. Essence-semantic basis of concept of intangible assets of state higher educational establishments is expounded. Formulated suggestion on perfection of current legislation of Ukraine. Scope of use: the subjects of legislative initiative, the subjects of enforcement activities, the business entities; higher educational institutions.