Preliminary Study of a Software Uncertainty Analysis and Calculation Model Applied to the Patent Box

Abstract

In software development companies, the determination of the uncertainty parameter is a critical factor in the development process. This parameter is closely linked to the development team's know-how, and determining it is certainly useful for defining software development strategies. In general, the uncertainty parameter in software development refers to the lack of precision or knowledge regarding the requirements of the software being developed. This work aims to create a method for analyzing uncertainty in the construction and implementation of software, in relation to, but not limited to, the facilitating measure of the Patent Box. This method also demonstrates the characteristics of originality and complexity identified in the regulations governing the Patent Box itself. The work demonstrates the robustness of the uncertainty assessment model. Although this application is still the result of preliminary work, it can have numerous implications and applications in the field of software design. The study aims to determine analytically and objectively what the risk factors can be throughout the entire production process.