Patent Infringement / Application Expert Witnesses: 54

Meyer R. Rosen, FRSC, FAIC, CPC, CChE, is a leading creative consultant for the Legal Profession and specialty Chemical / Personal Care Industries. He is the Founder & President of Interactive Consulting, Inc. (www.chemicalconsult.com). 

Meyer is a Forensic Litigation expert for both plaintiff and defense in hazardous chemicals, products liability, personal injury, spa injuries, bleaching, hair coloring, fires and explosions, intellectual property and trade secret cases. He also provides Technical Marketing, New Business Development, Technical Consulting and Professional Editing services internationally to the Specialty Chemical, Personal Care, Cosmetic, Pharmaceutical, Medical Device, and Allied Industries. 

Meyer also has 15 years of experience as a Professor of Fire Technology at Westchester Community College. Mr. Rosen is Editor- in- Chief of Harry’s Cosmeticology, 9th Ed. A 2,600-page trilogy on all aspects of the cosmetic industry (www.harryscosmeticology.com)’ as well as being Emeritus-Editor-in-Chief for EuroCosmetics magazine (Germany) and Editor-in-Chief of the Delivery System Handbook. 

Technology Expertise (Intellectual Property/Chemical Industry): Mr. Rosen provides consultation and litigation support in patent infringement, trade secret issues, and licensing matters. His scientific areas of expertise include, but are not limited to:

• Organosilicones: Surfactants, Emulsions, Foams, Antifoams, Silane Coupling Agents
• Water Soluble Polymers, Poly(ethylene oxide), Polyethylene Glycol, and Poly (acrylamide) and Water Insoluble Polymers
• Colloid and Surface Chemistry: Stability of Dispersions, Wetting & Spreading Phenomena, Suspensions & Emulsions, Clays, Paint & Coatings, Personal Care, Cosmetics
• Flocculating and Coagulating Agents
• Applied Rheology, Rheology Modification of Aqueous & Non-Aqueous Media

Certifications:

• Chartered Chemist and Fellow: Royal Society of Chemistry – London
• Nationally Certified Professional Chemist and Professional Chemical Engineer
• Fire and Explosion Expert (Advanced Training)
• Fellow: American College of Forensic Examiners
• Fellow: American Institute of Chemists
• Diplomate: American Board of Forensic Examiners
• Diplomate: American Board of Forensic Engineering and Technology

View Meyer Rosen's Consulting Profile.

Ian Cullimore, PhD, has over 30 years of hands-on Software and Hardware Development experience. He specializes in AI, handheld devices, low power embedded systems, and Internet server technologies.

Background - Dr. Cullimore has held many employment and consulting posts as a software/hardware developer and inventor. He invented the world's first pocket PC which he licensed to Atari as the 'Portfolio'. He is also the co-inventor of the 'Poqet PC', acquired by Fujitsu. Dr. Cullimore is an experienced hi-tech CEO/CTO, yet still very hands-on with respect to architecture and coding. He has many years of experience both in the UK and California (Silicon Valley and LA) in companies ranging from small startups to large corporations, and in building and managing software and hardware teams.

An entrepreneur and start-up and young company specialist, Dr. Cullimore has helped to raise Angel and VC rounds, and has taken startups to exit. He has much experience interfacing with Boards, Investors, and sales/marketing/bizdev groups.

Litigation Support - Dr. Cullimore has a long track record as a Patent and Software / Hardware Expert Witness. His experience includes 37 cases, 27 written Expert Reports, 13 Depositions, and 3 at trial. His services are available to attorneys for both plaintiff and defendant.

Areas of Expertise:

IoT Embedded Handhelds Smartphones Mobile Phones Operating Systems

Device Drivers Communications Ultra-low Power Systems Interfacing to the Cloud PDAs Source Code Reviews

Dr. Fari Barzegar is a Licensed Engineer with 37 years of experience in Civil and Structural Engineering & Construction Forensics, Construction Project Management, university teaching/research. He has been an Expert Consultant / Witness in over 100-cases.

Litigation-Support Consulting Expert Witness with testimony and trial experience. Has been retained by insurance companies, law firms, construction, energy, mining, technology & manufacturing industries, governmental & educational institutions, engineering and architectural firms, property owners and individuals. Consultant in both plaintiff and defendant cases.

• Insurance & Surety Claims, Peer Reviews
• Buildings, Structures & Materials: Residential, Commercial, Institutional, Historic Structures; Bridges, Towers, Stacks/Chimneys, Containment Vessels, Tanks, Grain Silos, Conduits & Pipelines, Retaining Walls, Foundations, Slabs & Pavements; Concrete, Steel, FRP Composites, Wood, CMU, Brick Masonry & Adobe
• Design / Construction / Integrity issues, Seismic Resistant Design; Errors & Omissions;Standards of Care; Repair & Retrofit Design Documents
• Construction Defects & Accidents; Defective Concrete; OSHA Standards, Excavations / Trenching / Scaffolds
• Slip/Trip/Fall, Code Compliance
• Damage & Failure Investigation; Due Diligence; Non-Destructive Testing 
• Explosion, Impact, Earthquake, Wind, Fire, Hurricane & Flood Damage Inspections / Analysis/Report
• Pile Driving & Demolition Damage to Adjacent Facilities: Vibrations, Cracking / Settlement
• Dynamic, Fracture, Thermal & Finite Element Stress Analysis; Product Design; Failure Simulation / Reconstruction
• Intellectual Property & Patent Infringement

Wayne H. Grant, PharmD, is a Clinical Pharmacist with over 30 years of pharmacy experience working in or within various practice settings—retail, long-term care, home infusion, sterile products, corrections, hospice, specialty, and hospitals.  

Dr. Grant has prepared and delivered educational programs to physicians, nurses, and other healthcare professionals based on his extensive experience in multiple disease states. Programs include topics such as Pain Management, COPD, and Motor Neuron Diseases.

Serving as an integral member of multiple pharmacy and therapeutics committees, he has promoted evidence-based interventions while driving quality initiatives and building a highly collaborative consortium among healthcare professionals.  

Earning his Doctor of Pharmacy from the University of Florida, his Master of Business Administration for Kent State University, and his Bachelor of Science from Ohio Northern University highlights Dr. Grant's drive for education, understanding, and application of pharmacy services.  

Dr. Wayne Grant on Consulting with Attorneys

Litigation Support - Dr. Grant is an expert in pharmacy practice. His expertise in long-term, institutional, infusion, and retail practice allow for an extensive understanding of the various pharmacy sectors. He is responsible for pharmacotherapeutic management, medication safety and efficacy and drug information all which follow federal, state, and local laws. He has provided a variety of expert witness services on behalf of legal professionals, including attorney consultation, case review, case opinion, and written case opinion. 

Areas of Medication Expertise:

Adverse Drug Reactions Chronic Pain Drugs and Narcotics Geriatrics Hospice / Palliative Care Hospital Pharmacy Infusion Pharmacy

Long Term Care Medical-Legal Issues Nursing Homes Overdosages Pain Management Pharmaceutical Care Pharmacology Acute Rehab Hospital

View Dr. Grant's Consulting Profile.

Radhakrishnaiah Parachuru is a Textile Engineer with BS, MS and PhD degrees in Textile Engineering & MS degree in Applied Statistics. A multidisciplinary scientist, Dr. Parachuru possesses more than 35 years of teaching, research, and industrial experience in Polymer, Fiber, Textile, Apparel, Carpet, and other related disciplines. 

Serving as the coordinator of industry and public support activities at Georgia Tech, Dr. Parachuru has completed more than 180 applied research projects for the benefit of all segments of the Textile and Allied industries. Projects completed fall in the following categories:

• Product / Process Optimization
• Testing and Evaluation of all Types of Fiber Products Including Woven & Knitted Fabrics, Nonwovens, Carpets, and Technical Textilles
• Flammability Testing of Fabrics, Garments, Carpets and Nonwovens
• Application of Advances in the Materials Field, Especially Advances in Nano and Bio Materials for the Advancement of Fiber Product Industry
• Application of Performance Finishes to Fiber Products Through Wet Treatments
• Technical Trouble Shooting in Spinning, Weaving, Knitting, Dyeing, Printing and Textile Finishing Processes
• Design and Evaluation of New Fiber Products for Application in Medical, Construction, Transportation, etc. Sectors
• Assistance for Product Diversification
• Establishment of Quality Control Facilities and QC Routines

Dr. Parachuru has also conducted basic research in the area of Textile Manufacturing and served as the main advisor of several graduate students at Georgia Tech. He has been an active member of Fiber Society, AATCC, ASTM and TQCA. Dr. Parachuru currently serves as an active member of several AATCC technical committees and also as chairman of the AATCC committee on statistics. His current research interests are in the area of medical and industrial textiles. 

Consultation Services - Dr. Parachuru offers technical consultation to manufacturers, distributors, wholesalers, and retailers. His services cover the entire spectrum of the fiber product industry. 

Litigation Support - Dr. Parachuru has been qualified as a Fiber / Textile Expert after appearing as an expert in more than Forty court cases. His experience covers federal, state, and county courts in multiple states within the United States.

Areas of Expertise:

Polymers Fibers Yarns Fabrics

Garments Carpets Nonwovens  Technical Textiles Textile Testing

Khalid Sorensen, PhD, is a highly accomplished technology leader in Automation, Mechatronics, Motion Control, Manufacturing, Machine Vision, and Human-Machine Interaction. He has over 20 years of experience developing and deploying world-class mechatronic, motion control, and automation solutions.

Dr. Sorensen has directed the development and implementation of 100s of complex, multi-disciplinary mechatronic systems for high-profile industry leaders including Toyota, Ford, Alcoa, Caterpillar, Boeing, NuScale, and many others, and high-profile facilities including Fukushima and Chernobyl.

Litigation Support - Dr. Sorensen has testified in numerous Product Liability and IP disputes – both at the Federal and District court levels, as well as the ITC, USPTO, and US Customs and Border Protection.

Areas of Expertise:

Automation Dynamics and Control Systems Kinematics Machine Vision Manufacturing Mechatronics Photogrammetry Robotics

Segways Sensors Tire Mechanics Traction Control Wheel Slip Vibrations Warnings See Full List

Career Highlights:

• Founded a technology company where he invented and was the Chief Architect of Expertoperator^TM, Safemove^TM, Automove^TM, and Cranevision^TM – technology known within the primary metals, automotive, and heavy-equipment sectors for enhancing crane safety, productivity, and ease-of-use; Developed state-of-the-art, on-line, time-optimal trajectory synthesis software for Cartesian machines - key drivers in the acquisition of his company 5 years after inception by a global leader in automation.
• Served as CTO at PaR Systems, a world-class supplier of large-scale robotic automation, control, advanced manufacturing, and nuclear-handling solutions.
• Founded Finity Engineering, which provides design, analysis, consulting, and litigation support services in the areas of robotics, automation, and mechatronics.
• Adjunct Associate Professor of Mechanical Engineering at Georgia Tech. Teaches various engineering topics including Dynamics, Controls, Vibrations, Mechatronics, the Design Process, Product Development, Engineering IP, Product Liability, and others.
• Invited talks at premiere institutions globally including MIT, Kumoh National Univ. of Tech, Korea Atomic Energy Research Inst., Hyung Hee Univ., Huazhong Univ. of Science & Tech.

View Finity Engineering's Business Consulting Profile.

David S. Howell is a Software Engineering expert, focused on Intellectual Property litigation and Contract disputes. As an expert, he has contributed to over 20 cases since 2017, involving such parties as Apple, Amazon, TikTok, and Intuit, as well as software startups. His clients are both plaintiffs and defendants. He has spoken at a number of conferences, including Apple WWDC (World-Wide Developer Conference), NAB (National Association of Broadcasters), the American Film Institute, and One More Thing Melbourne, and has given guest lectures on Computer Science, Engineering Management, and Entrepreneurship at Portland State University and the University of Phoenix.

Experience

Mr. Howell has worked as a lead software engineer or software engineering executive for over 35 years. He has written code and managed engineering teams for macOS, Windows, MS-DOS, iOS, Android, Sony Playstation, Samsung Bada, the web (front and back end), and hardware peripherals. His experience includes six years as an engineering executive at Apple. In 2002, Mr. Howell sold the intellectual property of his first startup, Pablo Media, to Apple. In 2008, he founded Avatron, a leading developer of mobile productivity apps. Under his leadership, Avatron developed and sold dozens of apps for iOS, Android, macOS, and Windows, including two Top Downloaded iOS apps, with millions of satisfied users. Mr. Howell is currently CEO of Avatron and of the Expert Guild.

Education

• Doctor of Engineering in Artificial Intelligence and Machine Learning, George Washington University, exp. 2026
• Master of Legal Studies in Intellectual Property and Technology Law, Washington University School of Law, exp. 2024
• MS in Computer Science, Portland State University
• MBA, Cornell University, Johnson School
• BS in Computer Science & Engineering, Case Western Reserve University
• BA in Music, Case Western Reserve University

Patents

• 10,706,815 Accelerated secondary display system
• 10,163,422 Accelerated secondary display system
• 9,058,759 Virtual display device drivers compatible with Windows display driver model
• 8,694,888 Method and apparatus for titling
• 7,643,037 Method and apparatus for titling by applying effects to computer-generated characters
• 7,594,180 Method and apparatus for titling by presenting computer-generated characters
• 7,483,041Method and apparatus for titling
• 7,199,805 Method and apparatus for titling

Litigation Support

Mr. Howell is available as an expert Witness for Software Intellectual Property litigation and as a Strategic Consultant. He can contribute to claim construction, source code analysis, and offer expert reports, depositions, and testimony about software engineering and the software development lifecycle.

Mr. Howell’s ideal expert-witness client would be a software development firm entangled in patent litigation. He is also available for engineering, marketing, and strategy consultation. As a consultant, Mr Howell's clients have included Intel, Apple, Samsung, LucasFilm, and Hasbro.

James Parker has over 35 years of relevant industry experience specializing in Electronic Security Systems & Sensors, Electronics R&D, and New Product Development. He has in-depth knowledge of electronic product design in both Wired and Wireless Technologies and outstanding knowledge of Environmental and False Alarm Immunity. Products, such as alarm systems, that Mr. Parker led the design of, have an installed base in the millions. 

Litigation Support - Mr. Parker provides Patent Litigation support to counsel representing both Plaintiff and Defense and is experienced with civil liability, criminal and patent litigation, including Inter Partes Reviews (IPRs). He has the ability to explain complex technical material in a straight forward manner. Mr. Parker's past clients include Cravath, Swaine & Moore LLP, Weil, Gotshal & Manges LLP, Fish & Richardson PC, Alarm.com, 2GIG Technologies, and Nest Labs. His services are available nationally and internationally. 

Areas of Expertise:

Electronic Security Security Systems Burglar Alarm Systems Intrusion Detection Motion Detection Wireless Alarm Systems Wired Alarm Systems Occupancy Detection Systems Premises Security Residential and Commercial Security Inter Partes Reviews (IPRs)

Research and Development Engineering Management New Product Development Electronic Engineering Embedded Systems Alarm Control Panels PIR (Passive Infra-Red) Motion Detection uW (Microwave) Doppler Motion Detection Solar LED Flood Lights (Patio to Street Level) Patent Litigation Intellectual Property

Background - Mr. Parker is the Past Vice President of Engineering for Digital Security Controls Ltd. (DSC), a leading global manufacturer of electronic security systems and components with sales exceeding $400 million annually. He is currently the President at EE-Systems Group Inc. Canada (R&D) where he is responsible for overseeing new product and business development. A prolific inventor, Mr. Parker has been granted over 25 unique patents with approximately 100 patent documents published worldwide. 

View James Parker's Consulting Profile.

Eric Forister, PhD, is an expert Economist with testifying experience on market definition, market power, and damages. His expertise includes applying advanced statistical techniques to datasets, synthesizing information from documents, and designing and evaluating surveys. A Senior Economist at Econ One, he focuses on relevant questions to tackle complex issues with an efficient and effective style of communication. Dr. Forister also has extensive experience consulting on issues including royalty rates, irreparable harm, sampling, survey design, common impact, and materiality.

Ideal Client Engagement: For litigation-related matters, an ideal engagement would be providing an opinion on economics, damages, market power, or market definition; or providing pre-litigation advice on the economics of potential claims, or the merits of a survey. For non-litigation matters, an ideal engagement would be helping to explain the economics of different business models or consulting to those considering buying or starting an optometry office.

Experience: Dr. Forister has acted in a support/consulting role on over 100 matters. His support work has been a mix of plaintiff and defense work. Dr. Forister has designed and evaluated surveys for IP and marketing cases and worked on a wide range of other matters, including:

• Antitrust - price fixing, exclusionary conduct, monopsony, unfair competition, Robinson-Patman
• Intellectual Property - SEP, FRAND, patents, trademark, irreparable harm
• Marketing - false advertising, product labeling
• General Damages - breach of contract, bankruptcy

Education/Training:

• PhD in Business Administration (Field: Economics), Stanford Graduate School of Business
• BS in Mathematics / Economics, University of California at Los Angeles, magna cum laude

View Dr. Forister's Consulting Profile.

Mark McFarland, is a licensed and Board Certified Electrical and Telecommunications Engineer.  He provides expert consulting for plaintiff and defense counsel on civil and criminal cases nationwide. 

Mark's practice covers a wide range of cases, typically involving electrical, electronic, software, cellular, GPS, and telecommunications evidence. He has worked with lawyers in several fields including: wrongful death, personal injury, product liability, securities fraud, homicide, sex trafficking, medical malpractice, class action, insurance claims, patent litigation, contract disputes, and more.

Mark has worked dozens of cases and testified in court for civil and criminal trials.

Many of the cases he's worked have settled on his expert report.

Contact Mark at Discovery Engineering when you have litigation involving electrical, electronic, software, cellular, or GPS evidence. Licensed & Board Certified.  720-593-1640

For more information, please give me a call or visit my website.  

Have a fantastic day!   

Harry Direen, PhD, PE has over 30 years of experience as an engineer Designing and Developing Systems in the Electronics and Software Industry. He has taught engineering courses at the US Air Force Academy and at the University of Colorado. Dr. Direen currently works with a research group at the US Air Force Academy developing control systems and image processing using GPGPUs for UAVs. An inventor, he holds 3 United States patents.

Litigation Support - Dr. Direen has significant experience as an expert witness supporting counsel and testifying in complex patent infringement cases. He has a broad base of knowledge in electronic and software systems gained from a long career developing a wide range of products and systems. His litigation experience also includes encryption / decryption methods associated with databases and signal processing. Dr. Direen has reverse engineered a variety of complex systems over the years, including: media players, modems, modem compression algorithms, coriolis mass flow meters, database systems, and a range of other products to support patent infringement cases generating detailed claim charts and writing expert reports to demonstrate infringement. He has successfully discovered and analyzed complex digital signal processing algorithms and pertinent operations within these products. Dr. Direen's expertise is available to counsel representing both plaintiff and defendant. He is highly proficient in explaining complex systems to laymen.

Areas of Expertise:

Electronic Systems Control Systems Embedded Systems Design and Development Databases Control of UAVs / Drones

Robotics Software Signal Processing Product Reverse Engineering Intellectual Property

View Dr. Direen's Consulting Profile.

Carlo Scevola & Partners is an International Fiduciary Company headquartered in Geneva, Switzerland, with branches in six continents. We specialize in International Planning, Strategic Consulting and Wealth Management. Our clients trust us for everything from setting up an Offshore Company to Mergers and Acquisitions to Business Finance and Asset Protection. 

CS&P’s customer-centric methodology ensures that each client gets a custom-tailored solution which addresses that business’ individual objectives and requirements. Our team has expertise in every functional category and every important geography. From finance to operations to human resources to marketing – from the Americas to Europe to Africa, Asia and Oceania – CS&P can bring together experienced executives who know how to advise you and will make your enterprise a success. All this while always protecting your privacy. 

Services Offered: Business and Strategic Consulting

• S.W.O.T. Analysis
• Pre-investment Feasibility Studies / Competitive Background Assessments
• Business Plan Research, Writing and Production
• Strategy Definition / Implementation
• Reworking of Operating Processes for International Suitability
• Industrial Partnership Scouting / Matching
• Tailor Business Model to Market Environment, Jurisdiction and Local Authorities Requirements 

Corporate Finance:

• Mergers, Acquisitions and CessionsCommercial Due Diligence or Investment / Financial Appraisals
• Company Reorganization and Restructuring
• Financial Feasibility Plans for Industrial Expansion
• Scouting / Recruiting Highly Qualified Financial Management
• Exit Strategies in the event of Buy-outs, Buy-ins, Spin-offs or MBOs, MBIs and LBOs
• Listing on Stock Exchanges 

Offshore Consulting:

1. International Tax Planning
2. Corporate Structuring, Maintenance and Trusts
3. International Contracts Law
4. Jurisdictions
5. Residency and Citizenship
6. International Banking
7. Logistic Support
8. Government Licenses
9. Aircrafts and Vessels
10. Intellectual Property 

CS&P Operates In More Than 80 Countries Around The World.

Howard J. Cohen, PhD, has over 30 years of experience in Software Engineering, Architecture and Implementation. He possesses particular expertise in Algorithms, Relational Databases, Graphical User Interfaces (GUIs) and Software Applications in general. His experience has been in a broad spectrum of technology, in several languages, in a wide variety of applications, and on multiple platforms. Dr. Cohen's background includes Electronic Design Automation, Bioinformatics, Digital Cartography, Banking Systems for Foreign Exchange Traders, and many more. He is the co-inventor on approximately 120 patents.

Dr. Cohen has over 15 years of experience as an Expert Witness. He possesses excellent written and verbal communications skills, including the ability to express himself well in interpersonal contacts, make presentations to large audiences, explain complex concepts clearly, and write well on levels ranging from the scientific to end user documentation. He is available to analyze complex systems, to write clearly about technical issues, and communicate face-to-face in a manner appropriate for any audience to understand the issues, the technology and the point of view. Dr. Cohen has been deposed and testified at arbitration hearings and in Federal Court.

Expert Witness Projects Include:

• Trade Secrets
• Copyright
• DMCA - Digital Millennium Copyright Act
• Patent Infringement
• Source Code Analysis
• Business Practices
• Damages Analysis
• Computer Software Security / Forensics

View Consulting Profile.

Dr. Glenn Prestwich  is a National Academy of Inventors fellow with over 45 years of experience as a professor, entrepreneur, and biotech startup C-suite executive. Dr. Prestwich specializes in Biomedical Intellectual Property. He has been a prolific inventor since 1977, and an expert witness in IP law cases since 2007. He is an inventor on over 95 patents and patent applications, including 48 issued patents.

Litigation Support - Dr. Prestwich brings to all legal and technical cases a deep appreciation for how chemistry informs the invention and development of products that offer solutions to problems in the life sciences and medicine, ranging from disease detection and treatment to tissue healing and regeneration. He’s been involved in intellectual property litigation that concern medical devices, diagnostics, new pharmaceuticals, drug delivery, agrochemicals, and consumer products.

As an expert witness, Dr. Prestwich enjoys the challenges of dissecting the validity (or invalidity) of patents in litigation. He appreciates the subtleties of claim construction and works collaboratively with attorneys to identify successful arguments based on sound science and legal principles. He has drafted over 40 expert reports, declarations, and affidavits in support of his attorney clients.  He has been deposed 18 times and testified in Court four times.

Glenn D. Prestwich on Accessible and Experienced Expert Witnesses

Areas of Expertise:

Organic Synthesis Natural Products Chemistry Medicinal Chemistry Mechanistic Enzymology Agricultural Chemistry Chemical Biology Biochemistry

Intellectual Property Litigation Medical Devices Diagnostics New Pharmaceuticals Drug Delivery Agrochemicals / Pesticides Consumer Products

Publications - Dr. Prestwich is an organized, clear, and effective writer. He has co-authored  over 610 additional peer-reviewed articles in the scientific literature, and written over 50 single-author scientific publications, reviews and book chapters. His publications encompass areas such diverse topics as anti-cancer drugs, gels for wound repair, cell therapy, and regenerative medicine, insect and pest control agents, cholesterol-lowering agents, lipids and cell signaling tools, and anti-inflammatory agents.

Brooks Hilliard, CMC, CCP is the only actively practicing expert witness in the world who is both a Certified Management Consultant and a Certified Computing Professional specializing in computer system selection and problem resolution. He has testified more than 30 times as a computer expert witness and has been engaged on more than 90 such matters for both plaintiffs and defendants. Mr. Hillard has done expert witness and consulting assignments in 25 states, and has qualified as an expert witness on computer software and hardware (including ERP, SCM and CRM systems) in both state and federal litigation. His expert witness engagements have included courtroom and deposition testimony in lawsuits, arbitrations, mediations and formal governmental hearings. 

Areas of Expertise:

• Allegations of ERP and CRM system failures and/or defective business software/systems
• Computer Forensics
• Intellectual property
• Valuation of computer hardware, software and services
• Regulatory, Procurement and Tax matters