Note: Descriptions are shown in the official language in which they were submitted.
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SYSTEM FOR PROCESSING DATA RELATED TO TAX-ADVANTAGED RESEARCH
PROJECTS
[0001]
COPYRIGHT AND LEGAL NOTICES
[0002] A portion of the disclosure of this patent document contains
material which
is subject to copyright protection. The copyright owner has no objection to
the facsimile
reproduction by anyone of the patent document or the patent disclosure, as it
appears in
the Patent and Trademark Office patent files or records, but otherwise
reserves all
copyrights whatsoever.
BACKGROUND
100031 The invention relates to scientific projects, and more
particularly to
systems and methods for gathering and processing data relating to scientific
projects.
[0004] Scientific projects often include research, development and
experimentation. Large projects are undertaken at considerable risk and
expense and
involve considerable complexity to implement. It is known for governments to
provide
incentives to entities that conduct such scientific projects to help offset
some of this risk
and encourage innovation through scientific projects. These incentives can
take the
form of tax credits or other tax benefits. For example, in Canada, entities
are entitled to
tax credits under the Scientific Research and Experimental Development Program
("SR&ED"). Details about the SR&ED are available at the Canada Revenue
Agency's
website, at http://www.cra-arc.gc.ca. Other jurisdictions also have programs
similar to
the SR&ED.
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10005] In order to claim tax credits under programs such as SR&ED, an
applicant
needs to undertake considerable effort to gather information about a
particular project
and compile it in a prescribed and meaningful format to the relevant tax
authority.
Currently, such effort is undertaken manually, and therefore can be slow,
cumbersome,
prone to error and an undesirable and unnecessary degree of subjectivity. Even
once
such material is compiled, it still must be reviewed by the relevant tax
authorities to
assess the eligibility of the claim.
100061 The prior art has made certain attempts to overcome various
difficulties
associated with this process by automating at least part of the compilation.
US patent
application publication 2002/016797 discloses method and apparatus for
creating an
online questionnaire, accessible at a secure network site. The questionnaire
is for
collecting data used in the documentation and calculation of an R&D tax
credit. Tools
are provided to assist administrative functions such as setting up the due
dates of an
interview campaign, sending email notices and creating tracking and analysis
reports
regarding the questionnaire. Interviewees may access online help in the form
of
instructions, definitions, samples and incentives for tirn4ly completion of
the
questionnaire. US published patent application 2003/0101114 discloses method
for
calculating tax credit information that includes providing an on-line
reporting form to a
plurality of users. Information regarding allocation of financial resources
regarding one
or more projects associated with more than one of the plurality of users is
collected from
the users. Tax credit information is calculated based upon the allocation of
financial
resources regarding the one or more projects. At least some of the information
collected
from the more than one of the plurality of users is automatically verified
while the
information is being input by the more than one of the plurality of users. The
automatic
verification includes comparing information with stored data within one or
more
database. While these two references provide a degree of automation, the
systems
they disclose are subject to significant limitations. For example, they
disclose
questionnaires that themselves may not be appropriately weighted, and include
several
fields that are left open for the applicant to enter free form-information
(see, e.g., Figure
5B of US2002/0016797 and Figure 7A of US2003/0101114). Each of these
shortcomings limits the extent to which collected information can be analyzed.
For
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these and other reasons, the systems by which the information is collected
still depend
upon a large degree of manual analysis. Thus, such tools are most correctly
viewed as
automating the collection of information, with limited, if any, ability to
conduct useful
detailed analysis in an automated manner.
[0007] Among the shortcomings common to prior art attempts to automate
collection of data for scientific projects is the uncertainty inherent in such
systems as to
whether the automated questions presented by the systems are likely to elicit
answers
that are consistent with those elicited through the use of manual techniques
for
assessing eligibility. Further, since such prior art attempts simply automate
collection,
but do not actually analyze the collected information, there remains a level
of manual
subjectivity to the acceptance of such submissions which can result in certain
projects
being unfairly assessed as ineligible, while other projects are unfairly
assessed as
eligible.
SUMMARY
[0008] The invention provides novel computer-based systems and methods for
gathering and processing scientific project data that address these and other
limitations
of prior art systems.
[0009] An aspect of the invention provides apparatus for processing
data
representing relationships between data structures, the apparatus being useful
in the
identification, description, and analysis of financial and scientific
relationships between
technological research projects and corporate governance structures. The
apparatus
comprises one or more storage devices for storing data related to research
projects and
to corporate hierarchies, and to relationships between them, and one or more
processors for accessing and processing such data, in accordance with coded
instructions such as command signals received from input devices.
[0010] The storage device(s) stores data such as records identifying,
among
other things, elements of a corporate hierarchy and various aspects of
research
projects, and relationships between them. Relationships between research
projects and
various elements of corporate hierarchies can include, for example, accounting
relationships and technology-based relationships useful in understanding and
analyzing
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such relationships, and for example in preparing related documentation, such
as claims
for tax or other research credits.
[0011] Processors according to the invention are adapted for
creating, modifying,
storing, and otherwise processing data records identifying or otherwise useful
in
describing or analyzing accounting, technology-based, and other relationships
between
research projects, corporate hierarchies and other structures. For example,
such data
may be used to provide graphical displays of such relationships, and/or other
output
information concerning such projects and/or hierarchies. For example, the
processor
may be adapted to provide for display of data identifying such relationships
in display
.. screen images in the form of one or more organizational, index, or other
tree structures,
and to provide printed or electronic output suitable for use in accounting, as
for example
in preparing tax credit claims.
[0012] Processors according to the invention may be adapted to
provide or
otherwise process data useful in describing and/or otherwise analyzing
relationships
between research projects and corporate hierarchies by creating and/or
modifying data
records identifying such relationships using previously-stored data, such as
data
representing or otherwise related to responses to questionnaires administered
by such
apparatus, the questionnaires comprising sets of closed questions useful in
describing
such projects and relationships.
[0013] The invention further includes methods of processing data
implemented
by or otherwise using apparatus according to the invention, machine-readable
code
such as computer programs suitable for use in implementing such apparatus and
methods, and data structures useful in such implementations. Additional
aspects of the
invention will be apparent in view of the description which follows.
[0013A] In accordance with another aspect, the invention relates to an
apparatus
for generating information pertaining to scientific technological research
projects. The
apparatus comprises a storage device for storing data, the data comprising
records
identifying elements of a corporate hierarchy and identifying relationships
between the
elements of the corporate hierarchy, identifying research projects and
identifying
relationships between the research projects and elements of the corporate
hierarchy.
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The apparatus also comprises at least one processor programmed for accessing
data
stored on the storage device and for processing the accessed data to derive
output data
useful for displaying upon a display output device at least one of a first
graphical display
item conveying research projects in relation to elements of the corporate
hierarchy and
a second graphical display item conveying elements of the corporate hierarchy
in
relation to research projects.
10013B1 In accordance with another aspect, the invention relates to
an apparatus
for processing data useful in describing relationships between data
structures. The
apparatus comprises a storage device for storing data, the data comprising
records
identifying research projects and identifying accounting relationships between
the
research projects. The apparatus also comprises a processor programmed for
processing user command signals. The command signals are adapted for causing
the
processor to perform at least one of:
i. accessing at least one record stored on the storage device, the
accessed record identifying an accounting relationship between at
least two identified research projects, and causing display on a
display device of data representing the accounting relationship
specified by the accessed record;
ii. creating at least one data record identifying an accounting
relationship between identified research projects in accordance with
one or more user command signals received by the processor, and
causing the modified data record to be stored on the storage
device; and
iii. modifying at least one data record identifying an accounting
relationship between identified research projects in accordance with
one or more user command signals received by the processor, and
causing the modified data record to be stored on the storage
device.
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The processor is further programmed for, in response to one or more user
command signals, at least one of:
iv. accessing at least one data record stored on the storage device,
the data record specifying a technology-based relationship between
at least two identified research projects, and causing display on a
display device of data representing the relationship specified by the
accessed data record;
v. creating at least one data record specifying a technology-based
relationship between identified research projects in accordance with
one or more user command signals received by the processor, and
causing the modified data record to be stored on the storage
device; and
vi. modifying at least one data record specifying a technology-based
relationship between identified research projects in accordance with
one or more user command signals received by the processor, and
causing the modified data record to be stored on the storage
device.
[0013C1 In accordance with another aspect, the invention relates to an
apparatus
for processing data useful in describing relationships between data
structures. The
apparatus comprises a storage device for storing data, the data comprising
records
identifying research projects and identifying relationships between the
research
projects. The apparatus also comprises a processor programmed for, in response
to
one or more user command signals:
searching data records stored on the storage device to identify data strings
corresponding to a specific research project; and
using data stored on the storage device and associated with the identified
data
strings, identifying a technology-based relationship between the specific
research
project and at least one other research project.
The processor is further programmed for at least one of:
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creating at least one data record identifying the technology-based
relationship
between the specific research project and the at least one other research
project, and
causing the created data record to be stored on the storage device; and
modifying at least one data record identifying the technology-based
relationship
between the specific research project and the at least one other research
project.
10013D1 In accordance with another aspect, the invention relates to a
method for
generating information pertaining to scientific technological research
projects. The
method is performed by at least one processor and comprises causing to be
stored in
volatile or persistent memory data identifying elements of a corporate
hierarchy and
identifying relationships between the elements of the corporate hierarchy,
identifying
research projects and identifying relationships between the research projects
and
elements of the corporate hierarchy. The method also comprises accessing the
stored
data and processing the accessed data to derive output data useful for
displaying upon
a display output device at least one of:
a first graphical display item conveying research projects in relation to
elements
of the corporate hierarchy; and
a second graphical display item conveying elements of the corporate hierarchy
in
relation to research projects.
[0013E] In accordance with another aspect, the invention relates to a
method of
processing data useful in describing relationships between data structures.
The method
is performed by at least one processor and comprises causing to be stored in
volatile or
persistent memory data comprising records identifying research projects and
identifying
accounting relationships between the research projects. The method also
comprises at
least one of:
i. accessing at least one record stored in the memory in accordance
with one or more user command signals, the accessed record
identifying an accounting relationship between at least two
identified research projects, and causing display on a display
device of data representing the accounting relationship specified by
the accessed record;
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ii. creating at least one data record identifying an accounting
relationship between identified research projects in accordance with
one or more user command signals, and causing the modified data
record to be stored in the memory; and
iii. modifying at least one data record identifying an accounting
relationship between identified research projects in accordance with
one or more command signals, and causing the modified data
record to be stored in the memory;
and at least one of:
i. accessing at least one data record stored in the memory in
accordance with the one or more user command signals, the data
record specifying a technology-based relationship between at least
two identified research projects, and causing display on a display
device of data representing the relationship specified by the
accessed data record;
ii. creating at least one data record specifying a technology-based
relationship between identified research projects in accordance with
one or more user command signals, and causing the modified data
record to be stored in the memory; and
iii. modifying at least one data record specifying a technology-based
relationship between identified research projects in accordance with
one or more user command signals, and causing the modified data
record to be stored in the memory.
[0013F] In accordance with another aspect, the invention relates to a
method of
processing data useful in describing relationships between data structures.
The method
is performed by at least one processor and comprises causing to be stored in
volatile or
persistent memory data identifying research projects and identifying
relationships
between the research projects. The method also comprises, using data
originating from
an input device linked to the processor, searching data stored in the memory
to identify
data records corresponding to identifiers for a specific research project. The
method
further comprises, using data stored in the memory and associated with the
identified
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data records, identifying a technology-based relationship between the specific
research
project and at least one other research project. The method further comprises
at least
one of:
i. creating at least one data record identifying the technology-based
relationship between the specific research project and the at least
one other research project, and causing the created data record to
be stored in the memory; and
ii. modifying at least one data record identifying the technology-based
relationship between the specific research project and the at least
one other research project, and causing the modified data record to
be stored in the memory.
BRIEF DESCRIPTION OF THE FIGURES
[0014] The invention is illustrated in the figures of the
accompanying drawings,
which are meant to be exemplary and not limiting, and in which like references
are
intended to refer to like or corresponding parts.
[0015] Figure 1 is a schematic representation of an embodiment of
apparatus for
processing data related to tax-advantaged research projects in accordance with
the
invention.
[0016] Figure 2 is a schematic representation of a process for processing
data
related to tax-advantaged research projects in accordance with the invention.
[0017] Figure 3 is a schematic representation of relationships
between elements
of corporate hierarchies and research projects in accordance with an
embodiment of the
invention.
[0018] Figures 4 - 6 are schematic representations of processes for
processing
data related to tax-advantaged research projects in accordance with
embodiments of
the invention.
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[0019] Figures 7 - 10 are schematic representations of graphical user
interfaces
suitable for use in practicing processes for processing data related to tax-
advantaged
research projects in accordance with embodiments of the invention.
[0020] Figure 11 is a schematic representation of an embodiment of
apparatus
for processing data related to tax-advantaged research projects in accordance
with the
invention.
DETAILED DESCRIPTION
[0021] Preferred and alternative embodiments of methods, systems, and
apparatus according to the invention are described through reference to the
Figures.
[0022] Figure 1 is a schematic representation of an embodiment of apparatus
for
processing data related to tax-advantaged research projects in accordance with
of the
invention. Apparatus 50 comprises computer system 54, which includes one or
more
processors 70, memories or data storage devices 74 and 78, associated input
devices
62 and 66, and associated output device 58. Processor(s) 70 is communicatively
linked to or otherwise adapted to access and process data stored in storage
devices /
memories 74, 78; to receive and process command and data input signals from
input
devices 62, 66; and to format, provide to, and otherwise process output data
for output
device 58. Processor 70 may also be adapted to provide data and other signals
to, and
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receive data and other signals from, other devices via network 90 and network
interface
86, and to otherwise process such data.
[00231 Processor 70 can comprise any electronic data processor
suitable for
performing the functions disclosed herein. For example, apparatus 50 can
comprise a
general purpose desktop, laptop, or mainframe computer, including one or more
CPUs
or other processors; or any special-purpose machines adapted for performing
the
functions disclosed herein. As an example, a suitable central processor 70 can
include
one or more Pentium 4 central processing units available through Intel
Corporation,
2200 Mission College Blvd., Santa Clara, California 95052-8119, USA, using an
operating system such as Windows XP available through Microsoft Corporation,
One
Microsoft Way, Redmond, Washington 98052-6399, USA. The resulting computing
environment of apparatus 50 in such embodiments is often referred to as an
Intel-based
machine running Windows XP.
100241 Memory or storage devices 74, 78, can comprise any volatile or
persistent
data storage devices suitable for performing the functions described herein.
For
example, storage device 74 can comprise a volatile mehiory such as a buffer or
RAM
associated with or otherwise communicatively linked to processor(s) 70;
persistent
memory or data storage device 78 can comprise a hard disk, CD-ROM, or floppy
disk
associated with or otherwise communicatively linked to processor(s) 70. Either
or both
devices 74, 78 can be coupled with processor(s) 70 via, for example, a bus 82.
For
purposes of this disclosure, the terms "memory" and "storage device" are
synonymous
and interchangeable, unless clearly required otherwise by context.
[00251 Input devices 62 and 66 associated with apparatus 50 can
comprise any
device(s) suitable for use with apparatus 50 in performing input functions
disclosed
herein. For example, input device 62 can comprise a keyboard communicatively
linked
with a processor 70 to provide, for example, data and command signals to
processor
70, for use in controlling the processing of input, output, and stored data by
processor
70 through activation of keys or other switches 68. Input device 66 can
comprise, for
example, a mouse, trackball, or other pointing device useful in providing data
and
command signals to a processor 70 through the activation of one or more
switches 68
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associated with the device. For example, an input device 66 can be used to
generate
or otherwise provide command signals associated with graphic display items
presented
on an output device 58 such as a display screen, by known point and click
methods.
100261 Output device 58 associated with apparatus 50 can comprise any
one or
more device(s) suitable for use with apparatus 50 in performing output
functions
disclosed herein. For example, output device 58 can comprise a graphic display
screen
communicatively linked with a processor 70 and video card 94 to receive and
process,
for example, data useful in constructing and presenting graphical and/or
textual
representations of output data corresponding to elements of corporate
hierarchies
and/or research projects.
100271 Any one or more memory, input, and/or output devices
associated with
processor 70 may be communicatively linked to the processor directly or by
means of a
network. For example, apparatus 50 may be provided in the form of a stand-
alone
desktop or laptop computer with one or more keyboards, mouse pointers, and
display
screens hardwired as peripheral devices; or the various devices and other
processors
and input/output devices may be connected via wired or wireless systems, such
as local
or wide area telecommunications networks such as the Internet or an intranet.
100281 A wide variety of processors, memories, and other devices
suitable for use
in implementing various aspects of the invention are now available, privately
and
commercially, and will doubtless hereafter be developed. The selection,
design, and
implementation of such devices in accordance with the teachings herein will
not trouble
those skilled in the relevant arts, once they have been made familiar with
this
disclosure.
10029] Apparatus 50 of Figure 1 is generally operable to process data
useful in
describing relationships between data structures in accordance with the
invention. In
particular, apparatus 50 is operable to process data useful in the description
and
analysis of relationships between research projects and corporate governance
structures.
100301 Figure 2 is a schematic representation of a process 1200 for
processing
data related to tax-advantaged research projects in accordance with the
invention,
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suitable for execution by for example apparatus 50 of Figure 1. In executing
process
1200 and other processes described herein, processor 70 will make appropriate
use of
RAM or other volatile memory 74 and persistent storage device 78, in order to
maintain
appropriate persistent and dynamic versions of the hardware instruction set
used to
implement process 1200. Similarly, processor 70 will provide for creation of
appropriate
swap and other files for temporary and other data on volatile and persistent
storage
devices 74, 78 in order to efficiently perform process 1200. In general,
processor 70
appropriately utilizes the computing environment of apparatus 50 in order to
effect
implementation of the processes described herein.
[0031] It is to be understood that the component makeup of apparatus 50
and/or
various steps included by process 1200 can be varied, and need not function or
be
ordered exactly as discussed herein in alternate embodiments of the invention.
For
example, unless inherently required, no order of execution of steps in the
various
method aspects of the invention is required or implied. All such steps may be
performed in any order, or simultaneously.
[0032] At 1210 a set of data records identifying elements of a
corporate
hierarchy, identifying research projects, and identifying relationships
between the
research projects and/or elements of the corporate hierarchy is provided. Data
records
can be provided in any suitable form, for example in a database or other
collection of
data records comprising suitable fields. Preferably data records are
maintained in a
format that is searchable by field, so that records associated with any of a
number of
related items may be identified and processed efficiently as desired.
[0033] Such records may be provided at 1210 by any suitable means,
including
for example creation or accessing by keystroke data entry, batch reading of
cards,
tapes, disks, or other media, or downloading from external data sources. Data
records
can include unparseable individual items of data, or items including
pluralities of fields
for data representing distinct data items, or single-field data strings.
[0034] Records identifying elements of a corporate hierarchy can
include, for
example, records identifying elements at multiple levels of a corporate
organization. For
purposes of this disclosure, a corporate organization includes any entity
intended for
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any business, research, or other organized activity or endeavor. For example,
in the
case of a business corporation, records may be provided identifying a
corporate
headquarters, various business units within the corporation and any
subsidiaries, and
any operating divisions, sections, groups, etc. assigned to specific tasks,
such as
accounting tasks, various business programs, and various engineering,
research,
maintenance, installation, and support programs. Elements of a hierarchy can
include
any subset or group of subsets of an organization, such as, for example, any
set(s) of
the foregoing. Examples of other corporate organizations include laboratories,
schools
or universities, hospitals, and not-for-profit research organizations.
100351 Records identifying elements of a corporate hierarchy can include
any
data items or data sets comprising information suitable or desirable for use
in identifying
desired elements. For example, a suitable data record can include one or more
fields
defined according to a data processing protocol or format. For example, a
record
identifying a hierarchical element "brake development group" can comprise a
field
containing code or text for identifying the name of that group, and optionally
one or
more fields for identifying an address and other contact information for
persons or
offices associated with the group, and fields for data representing any other
desired
information.
100361 Records identifying research projects can include any data
items or data
sets comprising information suitable for identifying desired projects. For
example, a
suitable data record can include a set of fields defined according to a data
processing
format, including fields for identifiers representing a title of the project,
a summary of the
project or its goals, identifiers and contact information for one or more
participants or
responsible parties, budgetary items, and scheduling information. For example,
a
record identifying a project entitled "caliper brake research" can comprise a
field
containing code or text representing that title, and optionally fields
identifying a lead
researcher, an administrator, a project start date, and budget and contact
information.
For example, fields can be provided for data indicating amounts of expected
expenditures, budgets, expenses, and other financial information, as well as
the
identities and location of researchers.
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[00371 Records identifying relationships between research projects
and/or
elements of corporate hierarchies can likewise be of any suitable type. They
can, for
example, comprise individual data fields included within or otherwise
associated with
other data records, such as data records identifying elements of corporate
hierarchies
or records identifying research projects; or they can be provided as separate
or distinct
relationship data records comprising suitable data fields, including for
example an
identifier for the research project, one or more fields for related
hierarchical records, and
one or more fields specifying particular types of relationships between the
project and
the one or more identified elements.
100381 Relationships identified between elements of corporate hierarchies
and/or
research projects can include any type of relationships suitable for use in
implementing
the various aspects of the invention disclosed herein. Such relationships can
include,
for example, accounting relationships and technology-based relationships.
[0039] Accounting relationships can include any type of financial or
other
relationships suitable for use in making, analyzing, or understanding budgets
or other
financial concerns, including tax accounting relationshis. For example,
accounting
relationships can include relationships between various elements of a
corporate
hierarchy and/or research projects. For example, relationships can be
identified
between elements of a corporate hierarchy which report to or are otherwise
mutually
concerned with budgetary matters, or which share or provide to each other
money to be
used in implementing research projects. For purposes of this disclosure,
financial
relationships of all types are referred to as accounting relationships, and
the terms are
synonymous.
10040] Technology-based relationships can include any type of
scientific,
engineering, or other relationships based on technology. For example,
technology-
based relationships can be identified between elements of a corporate
hierarchy which
report to each other in the development or implementation of various
technologies
and/or research projects, and/or between elements of corporate hierarchies
which guide
each other, share information, or otherwise cooperate in the development of
technologies or research projects but do not report to or are not otherwise
responsible
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to each other in a budgetary sense, or share budgets or other accounting
concerns.
Technology-based relationships between elements of corporate hierarchies and
research projects can be identified where, for example, one or more element of
a
corporate hierarchy are responsible for or contribute to the development of a
technology
defined by the research project, or provide technical support for technical
matters
bearing a technology-based relationship to the research project.
100411 Data records provided at 1210 can be used for describing,
analyzing, and
identifying relationships between elements of corporate hierarchies and/or
research
projects. For example, data records provided at 1210 may be used to establish
trees or
charts of relationships between corporate hierarchies and research projects as
shown in
Figures 3.
100421 Figure 3 illustrates example organizational charts or trees
1301 showing
relationships between elements 1303 of corporate hierarchies 1305, 1307 and
research
projects 1315. Hierarchies 1305, 1307 can represent hierarchies of separate or
overlapping corporate organizations, or alternative organizational schemes for
a single
corporate entity. For example, it is common for business corporations of all
types to
maintain separate accounting and technical organizational charts, showing
separate
reporting or cooperation paths among the same corporate elements for separate
purposes. In the case illustrated in Figure 3, "Finance Tree" hierarchy 1305
can
represent an organizational chart showing an accounting structure for a
corporation,
and "Science Tree" hierarchy 1307 can represent a technology-based
organizational,
reporting, research, or co-operational scheme for the same corporation. In the
specific
example shown in Figure 3, a hypothetical structure for an automotive
manufacturing
and development company is shown.
100431 Elements 1303 are identified at all levels of the corporate
organization,
including top level element(s) 1309, which can for example correspond to a
corporate or
divisional headquarters; second-level elements 1311, which in hierarchy 1305
report to
top level element 1309 for, accounting and optionally other purposes, and in
hierarchy
1307 report to or coordinate with top level element 1309 for technical or
research
purposes. Second level elements 1311 further provide, for example,
supervision,
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direction, and support to third level elements 1313. Each of hierarchies 1305,
1307 may
include arbitrary numbers of subordinate levels and elements.
100441 Research projects 1315 can correspond to discrete research
tasks, sub-
tasks, or support tasks having relationships to elements 1303 in one or both
trees;
research projects 1315 may include relationships to more than one element 1303
in
either tree. For example, in an embodiment of the invention adapted for
identifying,
analyzing, and understanding the relationships between research projects and
elements
of corporate hierarchies for the purpose of reporting or claiming tax credits,
science tree
1307 can represent a comprehensive scheme, for tax-reporting purposes, for all
research projects eligible for tax credits; and one or more of research
projects 1315
related to elements 1303 of science tree can have identified relationships to
more than
one element 1303 of finance tree 1305.
100451 As described and as may be seen by reference to the branches
of
hierarchies 1305, 1307 of Figure 3, relationships may be defined between
multiple
elements 1303 of the hierarchies and/or research projects 1315. Relationships
may
also be identified between research projects 1315, as for example when one
research
project provides support or specific assistance to a larger research project,
or
represents a sub-task or contributory in a larger or related project scheme.
100461 Data records corresponding to elements 1303 shown in Figure 3
can
comprise, for example, one or more fields containing text or other descriptors
of the
particular corporate element, e.g., "X Corporation" for elements 1319, 1321,
and "Truck
Division" for element 1323; and one or more fields containing data identifying
relationships between elements 1303 and/or research projects 1315. For
example,
third-level hierarchical element 1325 "Model B Development Program" can
comprise
data fields identifying a relationship between element 1325 and second-level
hierarchical element 1323, and between element 1325 and research projects 1327
and
1329. Data records identifying elements of a hierarchy can comprise as many
fields as
required to identify any desired information about the element and any desired
relationships between the element and any other elements and/or research
projects.
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10047] Similarly, data records corresponding to research projects
1315 can
comprise as many fields as required to identify any desired information about
the
projects and any relationships between the projects and any other research
projects
and/or elements of a hierarchy. For example, fields may be provided for data
indicating
.. amounts of expected expenditures, budgets, expenses, and other financial
information,
as well as the identities and location of researchers. Examples of such data
are shown
in field 1801 of Figures 8 - 10.
100481 In view of the foregoing, it may be considered that in one
aspect the
invention provides apparatus and methods for mapping identifiers and/or other
information related to research projects 1315 described in one relational
scheme, as for
example a first organizational tree or chart 1305, into another relational
scheme, such
as a second organizational tree or chart 1307. This is particularly useful in,
for example,
identifying, analyzing, and making use of relationships in alternative
organizational
schemes, for example, where it is desired to map research projects in a
finance or
science tree in order to analyze the projects for reporting in preparing a
claim for a
research tax credit. For example, in some circumstances it is particularly
useful to
create hierarchies of organizations, such as a finance tree and a science
tree, to map a
research project into a first of the two hierarchies, and to thereafter map
the project into
a relationship in the second hierarchy for further processing.
100491 Figure 4 is a schematic representation of a data flow for processing
data
related to tax-advantaged research projects in accordance with an embodiment
of the
invention, and in particular a method of processing data useful in describing
relationships between data structures useful in the description and analysis
of financial
relationships between technological research projects and corporate governance
structures. The method is suitable for performance by, for example, apparatus
50 and
processor 70 of Figure 1.
10050] In Figure 4, processor 70, in accordance with command signals
1401
provided by input device(s) 62, 66, causes data identifying elements 1303 of a
corporate hierarchy 1305 and identifying relationships between the elements
1303 to be
stored in volatile and/or persistent memory 74, 78. For example, an operator
of
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apparatus 50 uses a keyboard 62 and/or pointing device 66 to cause processor
70 to
execute a suitable word-processing, spreadsheet, or special-purpose program
1403 in
volatile memory 74 and/or persistent memory 78, and to create data files
containing
data records representing elements 1303 (shown in Figure 3) and relationships
between
the elements 1303, and to store them in persistent memory 78, by using keys
and
switches 68 of devices 62, 66 to provide command signals to processor 70.
[0051] The operator of apparatus 50 can further use input devices 62,
66 to
provide command signals 1401 to processor 70 in order to modify or create the
same or
additional data files containing data records representing research projects
1315 and
relationships between the research projects 1315 and/or elements 1303, and to
store
them in persistent memory 78.
[0052] The operator may also use input devices 62, 66 to provide
command
signals 1401 to processor 70 to cause processor 70 to access and process
stored data
1403, so as to provide to output device 58 output signals 1411 representing
research
projects 1315 and/or related elements 1303 of corporate hierarchies 1305,
1307, and
relationships between them. This may be done, for example, by causing
processor 70
to provide suitable signals to video card 94.
[0053] A particularly useful form for output signals 1411 is in some
circumstances
a form suitable for causing output device 58 to display a graphical image or
interface
screen representing one or more hierarchies and related elements and research
projects, such as finance tree 1305 and science tree 1307 of Figure 3. Many
such
forms are known. For example, the presentation of graphical images or
interface
screens using a large number of programs supported by the Microsoft Windows
operating system is widely practiced. The selection or provision of suitable
forms and
programming to execute the presentation of data in such forms will not trouble
the
designer of ordinary skill in the art, once the designer has been made
familiar with this
disclosure.
[0054] Auto-categorization and/or placement process(es) 1230 of
Figure 2 can
provide useful functionality in automating identification of hierarchical
elements 1303,
research projects 1315, and relationships between them.
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[0055] For example, processor 70 may be adapted for searching data
records
stored on either or both of storage device(s) 74, 78 to identify data strings
corresponding to existing identifiers for a research project, using data input
via device(s)
62, 66, and to modify existing data records or create new data records to
identify new
relationships or modify previously-identified relationships between research
projects
and/or elements of hierarchies. Such newly-created and/modified records may be
stored on devices 74, 78.
[0056] A particularly useful application of a process 1230 is in the
use of
previously-created databases of information relating to tax-related aspects of
research
projects to automatically categorize research projects and automatically
identify suitable
relationships between the projects and other projects 1315 and/or elements
1303 of
hierarchies 1305, 1307. For example, Canadian patent application no. 2,491,381
entitled "Computer based system and method for getting and processing
scientific
project date", filed on December 31, 2012 by BCE Inc., describes apparatus,
processes,
and methods for, inter alia, analyzing research projects and assessing their
eligibility for
tax credits. Such systems can be used to automatically update or create new
analyses
of the eligibility of research projects for tax credits. In environments in
which repeated
analyses are required, as for example where periodic tax returns and/or credit
claims
must be prepared, it may be advantageous to maintain databases of analyses
prepared
for previous reporting periods, and to draw upon the information provided by
such
analyses to inform subsequent analyses. For example, where a research project
takes
place over a period of years, information on the projects, as for example
identified
relationships between the projects and elements of corporate hierarchies may
be
created in a first reporting period and saved for later use. During a
subsequent
reporting period, new, continuing, or modified research projects may be
identified and
automatically associated with records previously created. For example,
information
identifying characteristics of a research project in its third year may be
used to
automatically, or upon command or confirmation of a user, search a previously-
established database for known or possibly-related data for use in a fourth or
subsequent year. New or modified records reflecting the new, continuing, or
modified
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information may be created and stored automatically, or may be presented for
review by
=
a user and created and stored upon confirmation by the user.
[0057] Auto-categorization and/or placement process(es) 1230
can be table-
and/or questionnaire-driven. For example, data records identifying elements of
corporate hierarchies, research projects, and relationships between them may
be
collected by means of interactive questionnaires and stored in databases with
tabulation
functionality based on individual data fields within data records, so that
values stored in
individual fields of data records are constantly accessible and may be quickly
and
efficiently searched, and relevant information accessed for the identification
of new or
modified relationships. Examples of questionnaires suitable for use with such
processes and in building suitable tables are described in the co-pending
application.
[0058] Tree tool 1250 of Figure 2 can provide further useful
functionality in
analyzing, understanding, and using information related to hierarchical
elements 1303,
research projects 1315, and relationships between them. Processor 70 can be
adapted, by means of suitable programming and/or command signals from input
devices 62, 66, for identifying new relationships or modifying existing
relationships
between research projects. For example, in an embodiment of the invention in
which a
finance tree 1305 and a science tree 1307 are displayed on a graphical user
interface
provided by a display panel output device 58, input device 66 and suitable
operating
system and other programming can be used to provide processor 70 with command
signals which result in the association of various research projects 1315 with
various
hierarchical elements 1303 (i.e., in the establishment or modification of
relationships
between the projects and hierarchical elements) using, for example, known drag-
and-
drop techniques. Such functionality may be used, for example, to identify a
suitable
relationship between a research project 1315 having an existing identified
relationship
to an element 1303 of finance tree 1305 and an element 1303 of science tree
1307 with
which no identified relationship previously existed.
[0059] For example, in Figure 5, processor 70, in accordance
with command
signals 1511 provided by input device(s) 62, 66 and/or suitable operating
system and
other programming stored on devices 74, 78, causes data representing finance
tree
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1305 and science tree 1307 to be displayed on output device 58. Using input
devices
62, 66, as for example through known point and click, cut and paste, and/or
drag and
drop methods using pointing device 66, a user causes suitable command signals
1511
to be provided to processor 70 to cause a displayed research project 1315
comprising a
previously-identified relationship with an element 1303 of finance tree 1305
to acquire a
newly-identified relationship with an element 1377 of science tree 1307, as
indicated by
arrow 1513, with suitable data records being created, or modified, and stored
on
storage devices 74, 78. The newly acquired relationship may be represented as
a new
node 1377 on science tree 1307 through provision by processor 70 of suitable
output
data 1513 to output device 58.
[0060] A user or operator of apparatus 50 can also use keyboard 62
and/or
pointing device 66 to provide command signals 1401 to processor 70 in order to
create
the same or additional data files containing data records representing
research projects
1315 and relationships between the research projects 1315 and/or elements
1303, and
to store them in persistent memory 78.
[0061] Regression process 1270 of Figure 2 can provide further useful
functionality in analyzing, understanding, and using information related to
relationships
between hierarchical elements and/or research projects. Input data provided
for data
records identifying hierarchical elements and/or research projects can be used
by
processor 70 to update tables of references or other data structures used, for
example,
in auto-categorization and/or placement process(es) 1230. For example, when
information identifying or otherwise associated with a research project is
updated in a
modified description of the research project, as for example during a second
or
subsequent reporting period for a previously-identified research project, the
updated
information may be stored as a most-recent value for a data field type. For
example,
when a new or modified research project is identified as having a specified
accounting
relationship to a hierarchical element in a finance tree or a specified
technology-based
relationship to a hierarchical element in a science tree, data specifying the
hierarchical
element may be stored in a suitable data field associated with the relevant
data record.
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[0062] At 1290 functionality can be provided for suggesting to a user
of apparatus
50 a list of possible relationships between research projects 1315 and
elements 1303
derived from analyses of data stored in memories 74, 78. For example, based on
data
stored in one or more fields associated with a data record for an identified
research
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project, processor 70 can cause a search to be made of records stored on
devices 74,
78, and in specified conditions, as for example, upon identification of
matches between
specified fields, can cause a list of elements 1303 suggested for
identification as having
specified relationships to the identified research project. For example, in a
system
employing a questionnaire such as those described in the co-pending
application, a
user preparing data related to a research project identified as having
specified
associations with one or more hierarchical elements during a previous
reporting period
may be prompted through an output device 58 with a list of a selected number,
such as
four, of element(s) with which the research project was previously related,
and
appropriate input fields or other input devices for selecting one or more
elements for
identification as having specified relationships with the research project
during a current
reporting period.
100631 Figure 6 is a schematic representation of a process of
processing data
related to tax-advantaged research projects in accordance with an embodiment
of the
invention. Process 1600 of Figure 6 is adapted for a number of functions
useful in
identifying, analyzing, and understanding accounting arltd technology-based
relationships between elements of a corporate hierarchy and research projects
for
purposes of claiming research tax credits, and is suitable for execution by a
system
such as apparatus 50 of Figure 1.
100641 In particular, process 1600 of Figure 6 illustrates processes for
the use of
data identified within or as belonging to or associated with a first
hierarchy, e.g., having
accounting relationships to a finance tree, to identify relationships, for
example
technology-based relationships, with elements associated with a second
hierarchy, e.g.,
a science tree.
100651 At 1601 processor(s) 70 accesses one or more of storage devices 74,
78
to retrieve data identifying hierarchical elements 1303 of a finance tree
1305, such as
that shown in Figure 3, research projects 1315, and accounting relationships
between
the elements 1303 and research projects 1315. Data identifying the elements
and
relationships between them can be stored in volatile memory storage devices 74
and/or
persistent storage 78. For example, memory 1602 can comprise a database of
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accounting information, such as a financial hierarchy of a business
corporation or other
organization; memory 1604 can comprise a database of information relating to
research
projects, including projects which may qualify for one or more tax credits;
and memory
1606 can comprise a database or data set of information relating to one or
more new
projects, previously not stored in either of memories 1602, 1602.
100661 Also at 1601 processor 70 can provide data representing
hierarchical
elements, research projects, and relationships between retrieved data to one
or more
output devices 58 for display on one or more output devices 58.
100671 For example, a user of apparatus 50 can use one or more input
devices
62, 66 to provide command signals to a processor 70 to cause the processor to
retrieve
and present on a video display 58 selected data representing a finance tree
1305 in a
form such as that shown in Figure 7. In Figure 7 finance tree 1305 comprises
first-level
element 1303 "X Corp. Intl", second-level element "X Corp.", third-level
elements "Truck
Division" and "Car Division", and fourth-level elements "Truck P1 - Model A
Improvement Program", "Truck P2 - Model Be Development Program","CAR P1 -
Model
See Improvement Program", and "CAR P2 - Model D Development Program"; and
research projects 1315 "Truck 0 - Model A Engine Improv [ - ]", "Truck 1 -
Model A
Brake Improv [ - - ]", "Truck 2 - Model B Engine Dev. [ - - ]", "Truck 3 -
Model B Brake
Dev. [ - - ]", "Car 0 - Model C Engine Improvmn [ - -1" , "Car 1 - Model C
Brake
Improvmn [ - ]", "Car 2 - Model D Engine Dev. [ - - ]", "Car 3 - Model D Brake
Dev.
[ - - ]". Relationships between relatively higher-level elements such as "X
Corp. USA"
and relatively lower-level elements such as "Truck Division", and between
hierarchical
elements 1303 and research projects 1315, are shown by indentation and
juxtaposition.
For example, it may be seen in finance tree 1305 that research program 1315
"Truck 2 -
Model B Engine Dev. [ - ]" is associated with hierarchical element 1303 "Truck
P2 -
Model B Development Program", which is subordinate in finance tree to 1305 to
third-
level element "Truck Division". "Expansion" and "contraction" items 1322 may
be used
to control display of desired portions finance tree 1305, and thus to improve
understanding and efficiency in the analysis of the finance tree.
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[0068] In finance tree 1305 research program 1315 "Truck 2- Model B
Engine
Dev. [ - - ]" is identified as having an accounting relationship with fourth-
level
hierarchical element 1303 "Truck P2 - Model B Development Program", which is
subordinate in finance tree 1305 to third-level element 1303 "Truck Division",
which is
subordinate to second-level element 1303 "X Corp. USA," which is subordinate
to first-
level element 1303 "X Corp. Int'l." Thus research program 1315 "Truck 2- Model
B
Engine Dev. [ - - 1" is identified as having accounting relationships not only
with fourth-
level hierarchical element 1303 "Truck P2 - Model B Development Program", but
with
each relatively-higher level element 1303 to which that element is
subordinate.
[0069] At 1605 processor 70 implements a process for screening one or more
research projects for possible eligibility for use in claiming tax credits.
For example,
using programming and databases such as those described in Canadian patent
application no. 2,491,381, processor 70 can provide for one or more users
questionnaires designed to assess the eligibility of research projects for tax
credits. For
example, an operator of apparatus 50 may be prompted to provide data for use
in
initiating a preliminary screening of selected research projects for
eligibility. In other
embodiments, a user can retrieve data relating to desired research projects
from project
information database 1604, review the data manually, and determine whether
eligibility
is possible. Screening at 1605 can also include the use of automatic
categorization
and/or placement process(es) such as those of process 1230 of Figure 2.
[0070] In the event that a given research project is determined to be
possibly
eligible for a tax credit, at 1609 a notification to other users having
information useful in
further analysis may be prepared, using data such as contact information
stored in
memories 74, 78, 1608 which may include, for example, data records comprising
identifications of individuals responsible for or otherwise knowledgeable
about the
selected project(s). The notification can, for example, apprise the contacts
of the
preliminary finding of eligibility, and request that one or more of the
contacts complete
questionnaires such as those described in the co-pending application.
Notification can
occur automatically, based on criteria of the screening process 1605, or
manually upon
designation or confirmation by a user.
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10071] At 1613 one or more completed questionnaires can be submitted
and at
1617 assessed according to processes described; for example, in the co-pending
application. Assessment at 1617 can be performed by processor 70 acting in
accordance with, for example, programming stored in memories 74, 78, to
implement
processes such as those described in the co-pending application. Assessment
1617
can include, for example, assessment of an advance sought or anticipated in a
relevant
research or technical field through completion of the research project, of the
uncertainties encountered by the researcher during the execution of the
research
project, and/or the potential of a research project to support other research
projects.
100721 At 1622 an assessment is made as to whether particular research
projects
qualify for claiming of a tax credit. This can be done by, for example,
assessing a score
calculated for each project upon completion of a questionnaire or a set of
questionnaires, as described in the co-pending application, for the relevant
project.
100731 At 1627 projects are mapped into a science tree such as
science tree
.. 1307 of Figure 3. That is, technology-based relationships between research
projects
and elements of a corporate hierarchy are identified, as for example based on
the
results of the assessment(s) at 1605, 1613, 1617, and 1622, and data
representing
identified technology-based relationships are stored on one or more of devices
74, 78.
This can involve, as discussed herein, the creation of new data records and/or
the
modification of previously - existing data records. If desired, data
representing identified
technology-based relationships may be provided by processor 70 to output
device 58
and displayed in graphical form for a user of apparatus 50.
100741 Thus according to process 1600 data representing accounting
relationships between a research project 1315 and an element 1303 of a
corporate
hierarchy 1305 may be provided to an output device 58 in a format useful for
presentation in a graphical interface, in accordance with one or more command
signals
provided by an input device 62, 66; and data representing technology-based
relationships between the same or other research projects 1315 and one or more
elements 1303 of a corporate hierarchy 1307 may simultaneously be provided to
an
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output device 58 in a format useful for presentation in a graphical interface,
in
accordance with one or more command signals provided by an input device 62,
66.
[0075] It may be seen that simultaneous display does not mean in this
context
that data used in generating displays is necessarily simultaneously assembled
and
processed, but that portions of both corporate hierarchies are presented on a
single
display device at a same point in time, preferably a point in time and for a
duration
specified by a user of the apparatus 50.
[0076] A mechanism useful in identifying technology-based
relationships between
research projects and elements of science tree 1307 in Figure 7 is mapping
item 1705.
Mapping item 1705 is an input command icon on a graphical user interface, the
mechanism of which is commonly employed in the Windows(R) operating
environment.
Selecting item 1705 using point and click methods such as placing a graphical
cursor
over it with a pointing device 66 and activating a switch 68 on the pointing
device can
cause one or more command signals to be sent to processor 70, to cause the
processor
to take a specified action in mapping a research project into a specified
portion of a
corporate hierarchy. Item 1705 may be used, for example, in a large number of
ways to
complete mapping of a selected research project 1315 from finance tree 1305
into
science tree 1307.
[0077] For example, highlighting one or more research projects 1315
in finance
tree 1305 using point and click methods, and highlighting one or more elements
1303 of
science tree 1307, followed by selection of mapping item 1705, can cause the
selected
research projects to be identified as bearing technology-based relationships
to the
selected elements of the science tree hierarchy. Alternatively, selection of
mapping
item 1705 can cause an automatic or semi-automatic process such as those
described
herein and in Canadian patent application no. 2,491,381 to determine or impose
suitable technology-based relationships between the selected research
project(s) and
elements of science tree 1307, and to cause the desired relationships to be
identified by
means of suitable data records.
[0078] For example, using mapping item 1705, a selected research
project 1315
"Truck 2 - Model B Engine Dev. [ - - ]" can be automatically or semi-
automatically
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subjected to an analysis comprising, for example, the assessments 1605, 1609,
1613,
1617, and 1622, as described herein and in Canadian patent application no.
2,491,381.
Based on such assessment one or more relationships between the selected
research
project and one or more elements of science tree 1307 are identified. The
identified
technology-based relationships may be stored on devices 74, 78, and data
representing
the relationships may be used to display element 1315 in science tree 1307 on
a
graphic display on an output device 58, as shown in Figure 7.
[0079] It may be seen in Figure 7 that science tree 1307 comprises
first-level
element 1303 "X Corp. USA," second-level elements 1303 "Brake Programs" and
"Engine Programs", and third-level elements 1303 "Improvements" and "New
Products"
(2 each). As a result of one or more of the processes described above, in
response to
selection of mapping item 1705, research project 1315 "Truck 2 - Model B
Engine Dev.
[ - - I" has been identified as having technology-based relationships with a
third-level
element 1303 "New Products" and second-level element 1303 "Engine Programs".
[0080] Storage device 1632 may be used to retain data such as support
information, including for example supporting or descriptive documents,
related to
research projects identified as eligible for tax credits.
[0081] It may be seen that process 1600 of Figure 6 is equally
applicable for
identifying accounting relationships between research projects having
previously-
identified technology-based relationships to elements of a science tree and
elements of
a finance tree.
[0082] Figure 8 is a schematic representation of a graphical user
interface
suitable for use in implementing processes for processing data related to tax-
advantaged research projects in accordance with embodiments of the invention.
The
screen depicted in Figure 8 shows elements 1303 at multiple levels of a
science tree
1307, and research projects 1315 having technology-based relationships
therewith.
Display portion 1801 displays a variety of data comprised by one or more data
records
associated with selected research project 1803 "Truck 2 - Model B Engine Dev.
[ - - 1".
Each of the information items 1810 in display portion 1801 may be stored as
separate
data records, or as text data strings in separate fields in one or more data
records
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associated with research project 1803, and stored in one or more of memory
devices
74, 78, such as databases 1604, 1632. Tab items 1812 provide input command
devices for reviewing differing filtered portions of data associated with
project 1803. For
example, point and click selection of any one of tab items 1812 can result in
display at
1801 of suitable information related to identification of the research project
(e.g., official
project titles, reference numbers, deadlines, etc.), to contact information
for individuals
knowledgeable about the project, about the status of the project, about
summarized
descriptions and/or financial aspects of the project, etc.
[0083] Figure 9 is a schematic representation of a graphical user
interface
suitable for similar use with respect to research projects selected by working
through a
finance tree 1305.
[0084] Hierarchy selection items 1854 enable a user to toggle through
hierarchies
using selected research projects 1315. For example, by selecting first a
desired
research project 1803 in Figure 8, and then FT hierarchy selection item 1858,
a user
can cause a screen such as that shown in Figure 9 to be displayed. Figure 9
depicts a
portion of finance tree 1305 with which the selected research project 1803 is
related.
Data 1810 displayed in display area 1801 pertain to the selected research
project, and
are therefore the same in Figures 8 and 9. The extent of the portion of
finance tree
1305 displayed in a screen such as Figure 9 may be controlled by the size of
the tree
window and use of expansion and contraction items 1322.
[0085] Selection of List hierarchy selection item 1860 in either of
Figures 8 or 9
results in a display such as that shown in Figure 10, which shows a listing
1090 of
research projects 1315, arranged in alphanumerical order, without associated
portions
corporate hierarchies 1305, 1307. Selection of any one of items 1854 in Figure
10
results in presentation of the corresponding one of Figures 8, 9 or 10, with
data
presented in field 1810 associated with a selected research project.
[0086] In the screens displayed in Figures 8, 9, and 10, search
fields 1820, 1920,
2020 provide ability to search for relevant portions of the designated
corporate
hierarchy. For example, use of search field 1920 in Figure 9, using for
example well-
known input fields and pull-down menus, results in a search of data stored in
storage
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devices 74, 78, for data related to one or more desired research projects, and
display of
relevant portions of the finance tree.
[0087] Another embodiment of an apparatus suitable for implementation
of the
invention is shown in Figure 11, which includes apparatus 50 as previously
described,
further comprising plurality of client devices 400 which are attached via
network 90.
Client devices 400 can comprise general purpose computers such as a Pentium-
based
personal computers (or other computing devices such as personal digital
assistants,
thin clients, etc. with substantially similar functionality) that allow a user
to provide input
to and receive output from apparatus 50 via network 90. In embodiments such as
that
shown in Figure 11, each client device 400 can be accessible by various users
who
have information relating to various research projects to be analyzed. Client
devices
400 can further comprise one or more processors 70 to share with each other
and with
host computer 54 processing of data as disclosed herein in a distributed
processing
environment. Apparatus 50 of Figure 11 is suitable for use in implementing all
of the
various embodiments of the invention described herein, and can be particularly
advantageous where, for example, distributed processing and/or the collection
of
information from and dissemination of information to widely separated users.
[0088] It will be understood that the apparatus referenced herein
employ and
include, either explicitly or implicitly, software implemented on computers or
other
appropriate hardware, including such other intelligent data processing devices
having a
processor, data storage means, and the ability to support an operating system,
with or
without user interlaces, for example, file servers, as may be useful in
achieving the
objectives of this invention. Such software may be provided in electronic bit
storage on
magnetic, optical, bubble, or other media, and optionally in transportable
form to be
interactive with an electronic reading device, for example, on computer or
optical
diskettes such as floppy discs or CDs, or may be distributed over wired or
wireless
networks for storage by the recipient on such media.
100891 It will further be appreciated that such software, implemented
on a general
purpose computer such a desktop personal computer, constitutes the general
purpose
computer as an electronically customized machine which can interact with a
magnetically or optically cooperative computer-based input device enabling the
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computer to be customized as a special purpose computer, according to the
contents of
the software. To cause a computer to operate in such a customized, special-
purpose
mode, the software of the invention can be installed by a user or some other
person,
and will usually interact efficiently with the device on which it resides to
provide the
desired special-purpose functions or qualities, but only after the selection
of a certain
set of configuration parameters. When so configured, the special-purpose
computer
device has an enhanced value, especially to the professional users for whom it
may be
intended.
100901 While the invention has been described and illustrated in connection
with
preferred embodiments, many variations and modifications as will be evident to
those
skilled in the relevant arts may be made. Except to the extent necessary or
inherent in
the processes themselves, no particular order to steps or stages of methods or
processes described in this disclosure, including the Figures, is implied. In
many cases
the order of process steps may be varied without changing the purpose, effect,
or import
of the methods described.
