Academic literature on the topic 'Intangible property'

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Journal articles on the topic "Intangible property"

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Kang, In Sook. "Current Situation and Positive Direction of Intangible Cultural Property in South Gyeongsang Province." Liberal Arts Innovation Center 9 (May 30, 2022): 211–40. http://dx.doi.org/10.54698/kl.2022.9.211.

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The study examines the current policy of intangible cultural properties in Gyeongsangnam-do and suggest a positive intangible cultural policy in Gyeongnam with the background. The intangible cultural property policy faced a major change with the implementation of the Intangible Cultural Property Act in 2016. However, Gyeongnam cannot keep up with the changing trend of the times, but is settled for the Cultural Heritage Protection Act in the past. In this situation, the researcher mentions the Gyeongnam Intangible Cultural Property Policy based on the work of the National Heritage Center, which implements the national intangible cultural property policy. Researchers have investigated the site of intangible cultural properties in Gyeongnam since 2000, and they have been constantly colliding due to differences in perspective between the site of intangible cultural properties and the administrative agency that carries out policies. This is because there is distrust in each other. Currently, the state operates intangible cultural properties, which are largely divided into transmission support, research, research records, exhibitions, performances, and education. The transmission support focuses on transferring skills such as screening for graduates, opening events once a year, bank operation of transmission crafts, and support for revitalizing traditional crafts. On the other hand, in the research records, intangible cultural properties are investigated, recorded, and academic research are conducted. Also, the exhibitions, performances, and education focus on transferring and distributing intangible cultural properties. While maintaining the basic principles of intangible cultural properties by transferring, distributing, and recording intangible cultural properties, the state is focusing on converting them into cultural contents that can be enjoyed by all people. However, intangible cultural properties in Gyeongsangnam-do are complacent in the framework of original preservation, but sharing with local residents are overlooked. It is also questionable whether the original form of intangible cultural properties is properly descended. Currently, Gyeongnam is trying to lay the foundation for the administrative system of intangible cultural properties under the Intangible Cultural Properties Act through a legislative notice of the Gyeongsangnamdo Ordinance on the Preservation and Promotion of Intangible Cultural Properties on September 9, 2012. In fact, the policy of intangible cultural properties in Gyeongnam has been implemented in accordance with the Cultural Properties Protection Act. Therefore, Gyeongnam's intangible cultural property policy was not implemented in line with the operation, management, support, and transfer system such as the Cultural Heritage Administration or the National Intangible Heritage Center. The paper discusses the positive direction of Gyeongnam intangible cultural property policy, focusing on the work of the National Intangible Heritage Institute, an institution that systematically implements the intangible cultural property policy.
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Katz, Michael L., and Carl Shapiro. "How to License Intangible Property." Quarterly Journal of Economics 101, no. 3 (August 1986): 567. http://dx.doi.org/10.2307/1885697.

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Adrian, Angela. "Intellectual property or intangible chattel?" International Journal of Intercultural Information Management 1, no. 4 (2009): 331. http://dx.doi.org/10.1504/ijiim.2009.025939.

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Bochańczyk-Kupka, Dominika. "Intellectual property as intangible good." Ekonomia i Prawo 18, no. 2 (June 30, 2019): 123. http://dx.doi.org/10.12775/eip.2019.010.

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Borkowski, Susan C. "Transfer pricing of intangible property." International Journal of Accounting 36, no. 3 (September 2001): 349–74. http://dx.doi.org/10.1016/s0020-7063(01)00108-x.

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Halliburton, Murphy. "Introduction." International Journal of Cultural Property 19, no. 3 (August 2012): 233–49. http://dx.doi.org/10.1017/s0940739112000239.

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AbstractThis issue aims to assess the state of claims over intangible forms of property, which have been expanding in recent decades enabled by Trade-Related Aspects of Intellectual Property and other international conventions. The articles examine the nature and limitations of intellectual property law and related property-like claims over intangible products and expressions, and present cases from the expanding margins of intangible property provisions including analyses of how these trends are playing out in the Global South and in areas outside of intellectual property law. The contributors show how both expansions of intangible property provisions and resistances to these expansions increase the terrain of experience that is enclosed by proprietary claims and suggest alternative strategies for responding to the contemporary intangible property regime.
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Cabral, Rafael de Oliveira, Gracielly Pereira Da Silva, Robelius De-Bortoli, and Gabriel Francisco Da Silva. "Certification seal to value tangible and intangible assets." Concilium 23, no. 6 (April 30, 2023): 440–50. http://dx.doi.org/10.53660/clm-1144-23d34.

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Valuing Intangible Assets is an advantage for companies and institutions that want to keep in constant evolution and development. This scientific article aims to demonstrate and explain the difference between tangible and intangible assets. Check why and how the certification seal values tangible and intangible assets, as well as its contribution to avoiding the process of degradation and amortization. In this work, we focused on the intangibles, mainly the Certification Seals, as they are part of the work group's project. We conclude that value management must be done through special control of Intellectual Property Sciences and Technological Prospecting.
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Soo Jin Jung. "From the Intangible Cultural Property to the Intangible Cultural Heritage." Journal of East Aisan Cultures ll, no. 53 (May 2013): 91–116. http://dx.doi.org/10.16959/jeachy..53.201305.91.

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Yasyshena, Valentyna. "The evolution of intangible assets in terms of social and economic development concepts." Herald of Ternopil National Economic University, no. 4(90) (December 12, 2018): 134–44. http://dx.doi.org/10.35774/visnyk2018.04.134.

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The article presents evidence that historically the emergence of intellectual property rights dates back to the pre-industrial stage of society’s development. The issuing of letters patent in England led to further development of intangible assets worldwide. The study considers chronologically social and economic development concepts which have been researched in academic papers of prominent scholars, namely, A. Smith, F. List, Knight, F. Machlup, W. Rostow, J. Galbraith, D. Bell, P. Drucker, and then highlights the key aspects that have affected the evolution of intangible assets. Thus, on the basis of reviewing the concepts developed by outstanding scholars, it is pointed out that the growth of intangible assets has been driven by knowledge and that a post-industrial society is based on unprecedented technological breakthroughs. Special reference is made to information viewed as the key production resource of a post-industrial society, whereas knowledge is seen as its internal source of progress. In a post-industrial society, people are regarded as capital. The essential importance and role of intellectual capital in company operations are embodied in professional and managerial skills of personnel. As shown in the article, there are not only research development concepts, but also normative documents, such as the Bulletin entitled «Amortization of intangible assets», in which intangible assets are identified as accounting items. Furthermore, the international system of intellectual property protection has been enhanced by the introduction of Paris and Berne Conventions. The paper also describes how the concept of intangible assets, which appeared in Ukraine’s legislation in 1993, is seen in the national legal system, specifically as intellectual property objects including industrial property and other items of property and use. With the introduction of Ukrainian Accounting Standards (UAS) 8 into the national legislation, it was firstly emphasized that intangible assets are non-monetary assets that, on the one hand, are non-material and, on the other hand, can be identified. The article also stresses that today’s society is passing a new stage of post-industrial development, which is accompanied not only by a rapid growth of service industries, science and education, but also by a significant increase of specialized knowledge in various fields. Finally, the need for further research of intangible assets is identified, since intangibles have a great impact on enterprise value and the competitiveness of the national economy as a whole.
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Child, James W. "The Moral Foundations of Intangible Property." Monist 73, no. 4 (1990): 578–600. http://dx.doi.org/10.5840/monist19907346.

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Dissertations / Theses on the topic "Intangible property"

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Eriksson, Emma. "Intangible Property : Defining Intangible Property for Transfer Pricing Purposes and Exploring the Concept of Economic Ownership." Thesis, Högskolan i Jönköping, Internationella Handelshögskolan, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-14760.

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In this thesis the definition of intangible property contained in the Transfer Pricing Guidelines is analysed with the aim of exploring whether it is satisfactory or not. Furthermore, the need to have a definition of intangible property for transfer pricing purposes at all is explored. To properly allocate income and expenditure relating to intangible property one needs to first establish who is the owner of the property. In the light of this the economic ownership is explored as well. Two countries, the United States and the United Kingdom, are chosen for a comparative analysis to see how their national legislation is designed and what advantages or disadvantages they might have. The Organisation for Economic Co-operation and Development has defined intangible property by giving examples of assets that shall be considered as intangible. As regards the ownership issue the guidance is scarce and questions such as what constitutes economic ownership and who will have a right in the future return of an intangible asset still remain. The United States and the United Kingdom, both members of the Organisation for Economic Co-operation and Development, have defined intangible property and handled the issue of ownership in two different ways. Ways that do not always coincide with the Transfer Pricing Guidelines. The conclusions of this thesis are mainly that the current definition of intangible property contained in the Transfer Pricing Guidelines is not satisfactory and that it needs to been changed. The author recommends that more focus is put on the third party's willingness to pay for the property in question. Although the definition is found to be unsatisfactory the author's conclusion is that a uniform definition of intangible property is necessary to achieve harmonisation and certainty. Furthermore the concept of economic ownership needs to be clarified.
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Dahmash, Firas Naim. "An examination of the value relevance and bias in the accounting treatment of intangible assets in Australia and the US over the period 1994-2003 using the Feltham and Ohlson (1995) framework." University of Western Australia. Financial Studies Discipline Group, 2007. http://theses.library.uwa.edu.au/adt-WU2007.0145.

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[Truncated abstract] The primary aim of this study was to examine, and compare, the value relevance and any bias associated with the reporting of intangible assets in Australia and the US over the ten-year period 1994 to 2003. The study adopts a disaggregated form of the Feltham and Ohlson (1995) valuation model and associated linear information models (LIMs) to allow goodwill and identifiable intangible assets to be separately examined using unbalanced panel regression analysis. The results for the Australian sample suggest that the adaptation of the Feltham and Ohlson (1995) valuation model used in this study is particularly useful in examining Australian equity securities. For example, the pooled sample analysis results in an adjusted R2 of 71%, which is consistent with similar US studies by Ahmed, Morton and Schaefer (2000) and Amir, Kirscenheiter and Willard (1997). Further, the results from the disaggregated Feltham and Ohlson (1995) valuation models suggest that the information presented with respect to intangible assets (both goodwill and identifiable intangible assets) under Australian GAAP is value relevant. However, the results from the valuation models also suggest that (for the average Australian company) the market believes goodwill is reported conservatively and identifiable intangible assets aggressively. ... As noted earlier, the increasing importance of intangible assets in the `new-economy’ suggests that (wherever possible having regard to the measurement difficulties) all intangible assets should be recognised in financial statements to maximise the value relevance of those statements. It should be noted, however, that there was some evidence to suggest that certain Australian companies (that is, those not consistently reporting positive abnormal operating earnings) might be reporting goodwill and/or identifiable intangible assets aggressively and this is an area that standard setters might need to carefully consider in future. I trust that the findings presented in this study will prove helpful to both researchers and those involved with formulating international accounting standards in this particularly difficult area of intangible assets. I also hope the results will help to allay any fears regulators (and others) might have that providing managers with accounting discretion will (necessarily) lead to biased reporting practices; based on the findings of this study for the majority of Australian and US companies, any such fears appear unwarranted.
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Rogerson, Philippa J. "Intangible property in the conflict of laws." Thesis, University of Cambridge, 1989. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.317842.

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Wyatt, Anne. "Financial analysts and intangible assets." Melbourne, Vic. : University of Melbourne, Dept. of Accounting and Business Information Systems, 2002. http://wff2.ecom.unimelb.edu.au/accwww/research/papers/0204%20AWyatt&JWong.pdf.

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"June 2002" Includes bibliographical references: (p. 30-35). The papers examines the association between the transparency of corporate financial reporting on intangible assets relative to a proxy for total intangible assets, and analyst incentives to follow firms and properties of analysts' earnings forecasts - controlling for endogeneity among these factors. More transparent financial reporting on intangible assets is measured by higher recognition of intangible assets on the balance sheet relative to a proxy variable for total (underlying) intangible assets, market value added which equals equity market value minus book value with intangible assets subtracted. The results suggest (1) a reputation for transparent financial reporting on intangible assets is associated with increased demand for analyst research and thus analyst following incentives; and (2) a reputation for less transparent reporting on intangible assets is associated with higher forecast dispersion and errors due to analysts' greater reliance on their own private information. The study extends research on determinants of analyst following, forecast dispersion and accuracy, and research on the impact of public disclosure on private information acquisition activity.
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KRACHKOVSKAYA, ELIZAVETA. "Explaining intellectual property: the emergence of intangible property contract regulation in the XXI century." Doctoral thesis, Università degli Studi di Cagliari, 2015. http://hdl.handle.net/11584/266817.

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The rise of the digital environment and the Internet during the last decades resulted in a number of novel issues in the field of intellectual property rights (IPRs) and Internet contract (IC) regulation. Many doctrinal approaches have attempted to elaborate adequate models for the management of IPRs and IC implementation. From the technical point of view, several solutions to managing IPRs and implementing IC exist. We still miss, however, a fullyfledged theoretical framework that articulates the features of the new kinds of property that arise in relation to digital goods and the role of users’ input. The lack of a legal and regulatory theory of new kinds of property is often at the origin of provisions that are not very accurate or stringent to the users who are held accountable and responsible for their actions. The aim of this dissertation is to suggest basic subject-matter design principles that should be taken into account when drafting and enacting intellectual property and contract laws: Principle 1: Provide precise, clear, and unambiguous definitions of key concepts and terms such as intangible property, intangible property rights, intangible property works and goods, IPM. This principle is needed for achieving a certain level of legal certainty and limiting the scope of the laws implementation. The analysis of existing intellectual property (IP) and IC laws in different jurisdictions across continents suggests that according to the development and creation of new forms of creativity it is possible to defining core terms of intangible property protection. Principle 2: Enforce IP legislation in the context of intangible property provisions. The review of legal regimes under various legal frameworks as well as the overview of legislation in the U.S. and in Europe suggests that intangible property provisions tend to change the allocation of rights previously embodied in the respective national IP laws. Particularly significant shifts can be observed in areas such as rights of use, access, communication and traditional user privileges such as fair use or the 'right' to make private copies. Thus, it is crucial to carefully design the framework applicable to IPM, provide appropriate mechanisms for the effective enforcement of rights, analyse the interplay of the exception regime with the other core elements of the IP framework. Principle 3: Enforce IC discretion with regard to principles of contract law and remedies and adhere to the principle of the new transaction environment. IC frameworks provide some degrees of flexibility in new method of manifesting contractual intention and analytical process of establishing the contents of a contract. Establishing the obligations of the parties should carefully consider the analytical process of defining the contents of a contract, thereby following the principle of contractual intention (PCI). Among the usual options to be considered are the analytical process of establishing the obligations of the parties, the incorporation of descriptions of the contractual subject matter and assertions as to its quality or performance and liability perspective. In addition, the interplay among the liability provisions and the other elements of the framework, including scope and exceptions, must be equilibrated. Principle 4: The monitoring and review of the effects of the IPM need to incorporate necessary procedures and tools of intangible property rights protection. It is crucial to establish mechanisms that take into account the effects of Internet innovations. Such processes and tools might include technical, legislative and procedure review and might focus, among others things, on the core zones of concern outlined in the context of this dissertation with special attention on the IPM. In sum, IP and IC law might provide a helpful structure for intangible property regulation with these principles in mind. The discussion of the various options and approaches helps to determine the necessary components and infrastructure of the IPM.
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Blakely, Megan Rae. "Intellectual property and intangible cultural heritage in Celtic-derived countries." Thesis, University of Glasgow, 2018. http://theses.gla.ac.uk/30838/.

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This dissertation examines the symbiotic relationship between intellectual property (“IP”) law and cultural heritage law, with an emphasis on intangible cultural heritage (“ICH”). These two fields of law have historically operated in relative isolation from each other, but the overlap of subject matter and practical effect of implementation is evident; the actual creative and traditional practices by individuals and communities are the subject matter of both fields. The central thrust of the research is to locate the effects of these two legal fields and to inform policy, research, and legislation when this previously under-considered effect and influence exists. This is accomplished through case studies of ICH and statutory intervention in three countries with diverse ICH: tartan in Scotland; cultural tourism and branding in Ireland, and the Welsh language and eisteddfodau in Wales. These countries were selected as they 1) are geographically proximate, 2) have shared cultural history, 3) are or were recently in a union legal structure with partially devolved governance powers, and 4) are ‘knowledge-based’ economies with strong IP laws. This selection facilitates the dissertation’s original contributions to research, which include highlighting the influence of ICH on IP law and how IP shapes ICH. This interaction challenges the domestic and international differential legal treatment between developed, Global North countries as IP- and knowledge-producing and developing and Global South countries as ICH- and culture-producing. Theoretical patterns emerged from the case studies: namely, first- and second-wave adoption, which is complementary to Hobsbawm and Ranger’s invented traditions; and ‘tangification’, which identifies the process through which ICH becomes IP in a modern legal framework and highlights the risks to ICH integrity as well as the over-extension of IP law. Each of these contributions support the assertion that properly managing risk to and safeguarding ICH, which provides social and economic benefits, can also help to ensure that IP law is functioning in a manner reflecting its jurisprudential underpinnings, facilitating longevity and enforceability of the law.
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Forrest, Jessica. "The intangible benefits of property ownership and agency in West Bengal /." CONNECT TO ELECTRONIC THESIS, 2007. http://dspace.wrlc.org/handle/1961/4253.

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Babinec, Matúš. "Harmonization of Accounting Treatment of Property, Plant, Equipment and Intangible Assets." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4248.

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The globalization of world economy has inevitably affected also the movements in harmonization process of accounting standards around the world. International Financial Reporting Standards have become the ultimate accounting and reporting tool of most developed countries. The only remaining counterpart -- the US GAAP, is slowly subsiding to the enormous spread momentum that IFRS gained in recent years. In this setting I examine the application of International standards on accounting treatment of Property, Plant and Equipment, and also the Intangible Assets. Subsequently I compare this treatment to US GAAP and document all major differences still persistent at the end of year 2008. Considering that there are still many divergences between the two sets of standards, I try to document their impact on the reporting and presentation of financial statements of several blue chip companies. My analysis suggests that differences in reported numbers depending on standards chosen can distort comparability of financial statements and performance assessment, thus potentially biasing the decision making process of involved stakeholders.
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Hui, Fung-yi Polly. "Collective interpretation the public perception of Statue Square as an intangible heritage /." Click to view the E-thesis via HKUTO, 2007. http://sunzi.lib.hku.hk/hkuto/record/B42219607.

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Baxter, Roger, and n/a. "The dimensions of intangible value in business-to-business buyer-seller relationships: an intellectual capital model." University of Otago. Department of Marketing, 2005. http://adt.otago.ac.nz./public/adt-NZDU20060823.162004.

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A firm�s relationships with its customers contribute to its organizational capital and represent an important part of its shareholder value, so the nature of the value in these relationships needs to be understood well and managed carefully. Marketing managers therefore require techniques that will assess relationship value comprehensively in order to manage their portfolio of customer relationships effectively and in order to argue for a sufficient share of the firm�s resources to develop these market based assets for competitive advantage. At present, there is a well-established technique for assessing customer profitability analysis which assigns revenues, expenses, assets and liabilities to customers and algebraically sums their value to reach a profitability figure for each customer. However, even in its more sophisticated forms, the primary focus of customer profitability analysis as it is currently used tends to be the management of profitability by way of the management of existing situations, and particularly of cost, rather than the management of the value that is potentially available in the future from the intangible aspects of a relationship. Without knowledge of the dimensions of intangible value in the relationship, the technique is restricted to assessing those relationship aspects that can be easily quantified in dollar terms by the modification of existing accounting information. This leaves a gap in the available toolbox for managers in assessing relationship value, because much of the value of a relationship may be in its intangible aspects, which at present can not be readily assessed other than by a manager�s experience and intuition. In order to develop techniques specifically for intangible value assessment, it is necessary to understand the dimensions of this intangible value. Development of scales to measure the dimensions of this intangible relationship value and development of an understanding of its structure is thus a useful research goal, which is supported by calls in the literature for the quantification of market-based assets and their value Elucidation of the dimensions and structure of intangible relationship value is therefore the goal of this thesis. Although there are recent reports in the literature of studies that include the intangible aspects of relationship value, most of those that have been conducted in a business-to-business context appear to be primarily concerned with investigating the drivers of value rather than its dimensions, and those that deal with the business-to-consumer context describe techniques to assess the aggregated value of many consumers, rather than an individual buyer as is required for business-to-business applications. The thesis therefore proposes a conceptual framework, synthesised from the intellectual capital literature, which provides a set of six dimensions and a structure of intangible business-to-business buyer-seller value. The six proposed dimensions are unique in that they cover the human aspects of the relationship extensively. The thesis describes the testing of the proposed conceptual framework. This was achieved primarily by the use of the structural equation modelling technique on survey data that was collected from managers in the New Zealand manufacturing industry, following qualitatively analysed interviews with managers. The tests support the framework and its value dimensions. The thesis therefore concludes that this research provides a contribution to the literature on value assessment and that future research should be conducted to validate its findings.
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Books on the topic "Intangible property"

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Lipton, Jacqueline. Security over intangible property. Sydney: LBC Information Services, 2000.

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Anson, Weston. The intangible assets handbook: Maximizing value from intangible assets. Edited by Drews David C and American Bar Association. Section of Business Law. Chicago, Ill: American Bar Association, Section of Business Law, 2007.

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Power, Albert. Intangible property rights in Ireland. 2nd ed. Haywards Heath: Tottel, 2009.

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Power, Albert. Intangible property rights in Ireland. 2nd ed. Haywards Heath: Tottel, 2009.

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Muntean, Mark A. Taxation of intangible assets. Colorado Springs, Colo: Shepard's/McGraw-Hill, 1995.

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Munhwajaechʻŏng, Korea (South). Important intangible cultural heritage. Daejeon: Cultural Heritage Administration, 2006.

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Smith, Gordon V. Valuationof intellectual property and intangible assets. New York: Wiley, 1989.

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Merges, Robert P. Justifying intellectual property. Cambridge, Mass: Harvard University Press, 2011.

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Reilly, Robert F. Guide to intangible asset valuation. [New York, NY: American Institute of Certified Public Accountants, Inc., 2013.

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Ndlovu, Eventhough, and Ruby Magosvongwe. Africa's intangible heritage and land: Emerging perspectives. Harare: University of Zimbabwe, 2016.

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Book chapters on the topic "Intangible property"

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Nicholas, George P. "Touching the intangible." In The Routledge Companion to Cultural Property, 212–31. Abingdon, Oxon ; New York, NY : Routledge, an imprint of the Taylor & Francis Group, an informa business, 2017.: Routledge, 2017. http://dx.doi.org/10.4324/9781315641034-13.

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Orr, Joanne. "Intellectual Property Rights." In Practitioner Perspectives on Intangible Cultural Heritage, 34–52. London: Routledge, 2023. http://dx.doi.org/10.4324/9781003144052-4.

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Ubertazzi, Benedetta. "Intangible Cultural Heritage." In Intangible Cultural Heritage, Sustainable Development and Intellectual Property, 11–65. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-08104-0_2.

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Kuenzler, Adrian, and Gregor Rauch. "Mapping the Intangible Economy." In MPI Studies on Intellectual Property and Competition Law, 201–17. Berlin, Heidelberg: Springer Berlin Heidelberg, 2023. http://dx.doi.org/10.1007/978-3-662-65974-8_9.

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Ubertazzi, Benedetta. "Misappropriation, Intellectual Property, and Ethics." In Intangible Cultural Heritage and Sustainable Development, 89–105. London: Routledge, 2023. http://dx.doi.org/10.4324/9781003244158-8.

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Jerolleman, Alessandra, Elizabeth Marino, and Nathan Jessee. "Property Law and Its Contradictions." In People or Property, 23–40. Cham: Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-36872-1_2.

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AbstractDespite its ubiquity, “property” is a difficult legal concept to pin down. The property regime and case law regarding property encompass many different forms of tangible and intangible property such as land and structures, intellectual property, hunting rights, personal possessions, and much more.
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Lonergan, Wayne. "Business and intangible asset valuation." In Principles and Practice of Property Valuation in Australia, 182–96. 3rd ed. London: Routledge, 2021. http://dx.doi.org/10.1201/9781003049555-chapter15.

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Biga, Bartłomiej. "Indications of Tragedy of Intangible Abundance." In The Economics of Intellectual Property and Openness, 51–67. Milton Park, Abingdon, Oxon ; New York, NY : Routledge, 2021. |: Routledge, 2021. http://dx.doi.org/10.4324/9781003098386-4.

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Lee, Gyooho. "The legal protection of intangible cultural heritage." In Transboundary Heritage and Intellectual Property Law, 84–106. London: Routledge, 2022. http://dx.doi.org/10.4324/9781003345237-6.

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Ubertazzi, Benedetta. "Intellectual Property Rights and Intangible Cultural Heritage." In Intangible Cultural Heritage, Sustainable Development and Intellectual Property, 119–85. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-08104-0_4.

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Conference papers on the topic "Intangible property"

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Xing, Xiaosu. "The Intellectual Property Protection of Intangible Cultural Heritage." In 2015 3rd International Conference on Education, Management, Arts, Economics and Social Science. Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icemaess-15.2016.80.

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Li, Pinna. "Research on Protection of Intellectual Property Rights of Intangible Cultural Heritage." In 2017 International Conference on Humanities Science, Management and Education Technology (HSMET 2017). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/hsmet-17.2017.1.

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Maydanyk, Roman. "General provisions of digital property law: Categorizing digital assets." In 9th International e-Conference on Studies in Humanities and Social Sciences. Center for Open Access in Science, Belgrade - Serbia, 2023. http://dx.doi.org/10.32591/coas.e-conf.09.02011m.

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The relatively recent global emergence of distributed data storage technologies and their various applications are entering a market of digital assets and draw up a new, intangible property class. Consequently, property-legal aspects of using digital assets and emergence of digital property law become increasingly important. These legal issues warrant an integrated and functional approach and are affecting reconsidering of property law and broad understanding of property by categorizing of digital assets as property. Digital assets are a new asset class whose adoption necessitates a transformation of absolute property rights similar from exclusively tangible ownership to such intangible ownership as intellectual property, as well as from a materialized securities and negotiable documents (bills of lading, bill of exchange) to a fully dematerialized securities, electronical negotiable documents and online-accounts. This approach is based on the extending the rules on the rights in rem and other property absolute rights to the items created for the rights in personam, whereby items stemming from contractual relationships have become the subjects of property regime. This paper explores how property law can manage this transition in a proper way and employ distributed ledger technology to increase the efficiency of their operations and to provide digital assets in an integrated way. Starting by describing the concepts of digital assets property law, the paper then describes the concept of property, and then concept of digital assets and their categorizing as property, thereby focusing on а framework for a future digital assets property law of the selected civil law and common law jurisdictions.
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Ahmedov, Ruslan, and Yuliya Ivanova. "On the question of the relationship between the concepts of “intangible goods” and “personal non-property rights”." In Development of legal systems in Russia and foreign countries: problems of theory and practice. ru: Publishing Center RIOR, 2021. http://dx.doi.org/10.29039/02061-6-45-52.

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Intangible goods, acting as a kind of objects of personal non-property rights, are an independent legal entity that belongs to a citizen as a subject of legal relations. Unlike various property rights, the essence of intangible goods, first of all, lies in their special status, being inalienable and non-transferable, they are acquired by citizens from birth or by law, and not in the order of succession or legal capacity. This category of goods individualizes a person, creates all the necessary conditions for a prosperous life in society, inviolability of private life, and ensuring absolute physical and spiritual freedom. Intangible benefits are guarantees of decent and comprehensive development of citizens, satisfaction of their positive needs, as well as compliance with legitimate interests.
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Shesterina, Victoria. "Protection of intangible benefits as a priority form of legal protection." In Current problems of jurisprudence. ru: Publishing Center RIOR, 2021. http://dx.doi.org/10.29039/02058-6/317-326.

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The article is devoted to the study of the nature and content of the term “protection of personal non-property rights”. Based on the review of judicial practice, the author concludes that civil protection of intangible assets in the Russian Federation is carried out in the restorative and compensatory directions. The article analyzes such methods of civil protection of intangible benefits as compensation for moral damage and refutation of publicly known information of a defamatory nature. Based on the results of the study, the author concludes that it is necessary to apply innovative methods and techniques of civil law protection of personal non-property rights.
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Zulkifli, Nur. "Effects of Tangible and Intangible Green Elements on Local Authority Property Tax Revenue." In 28th Annual European Real Estate Society Conference. European Real Estate Society, 2022. http://dx.doi.org/10.15396/eres2022_77.

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Kaplan, Kathleen M., and John J. Kaplan. "Protecting Intellectual Property in Power." In ASME 2005 Power Conference. ASMEDC, 2005. http://dx.doi.org/10.1115/pwr2005-50007.

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Power Engineers sometimes lack an important area of the engineering profession: Intellectual Property Education. Intellectual Property (IP) encompasses the intangible “stuff” which is what power engineering is all about — original thought, invention, and progress. The three traditional areas of IP are copyrights, trademarks, and patents. A power engineer cannot protect his or her interest and truly benefit society, whether it be an invention, expression of idea, or some other non-tangible property, without understanding these three IP areas. Power engineers are not to be blamed; IP has not been incorporated into the engineering discipline. Unfortunately, with the lack of IP instruction, power engineers may be ignorant as to the protection of their creations. This impacts their futures as they will be entering the creative field of power engineering without IP knowledge and may miss precious opportunities to benefit from their creations. Of course, this lack of IP knowledge does not help the power engineer or the progression of power engineering. This paper, written by a patent agent and patent attorney, both holding doctorate degrees in computer science and electrical engineering, respectively, will introduce the concepts of intellectual property in an easy-to-understand format. The authors will cover all three traditional areas of IP: copyrights, trademarks, and patents. Within each, specific examples will be given with respect to power engineering. With the knowledge presented, the power engineer should be able to identify the type of intellectual property needed to protect his or her works.
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An, Jing, and Yan Chun. "Logical Exploration of the Intellectual Property Protection of the Intangible Cultural Heritage of “Tibetan Opera”." In 9th International Conference on Education, Language, Art and Inter-cultural Communication (ICELAIC 2022). Amsterdam: Athena International Publishing B.V., 2023. http://dx.doi.org/10.55060/s.atssh.230322.009.

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Скворцова, Татьяна Александровна, and Ольга Валерьевна Солодовникова. "CIVIL PROTECTION OF BUSINESS REPUTATION OF ENTREPRENEURS AS A NON-PROPERTY GOOD." In Исследование и практика в социально-экономической и гуманитарной сфере: сборник избранных статей Всероссийской (национальной) научно-практической конференции (Санкт-Петербург, Апрель 2022). Crossref, 2022. http://dx.doi.org/10.37539/ipgs327.2022.82.77.004.

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В статье рассматриваются способы гражданско-правовой защиты деловой репутации предпринимателей. Деловая репутация относится к числу нематериальных благ, принадлежащих гражданам и юридическим лицам, и защищается специальными способами, предусмотренными законом. Авторами проанализирована возможность применения указанных способов, а также иных способов защиты, не предусмотренных ГК РФ. The article discusses the ways of civil protection of business reputation of entrepreneurs. Business reputation is one of the intangible benefits belonging to citizens and legal entities, and is protected by special means provided for by law. The authors analyzed the possibility of using these methods, as well as other methods of protection not provided for by the Civil Code of the Russian Federation.
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Abdikeev, Niyaz. "System of Evaluation of Intellectual Capital and Intangible Assets Created on the Basis of Intellectual Property." In International Conference Technology & Entrepreneurship in Digital Society. Real Economy Publishing House, 2019. http://dx.doi.org/10.17747/teds-2018-135-140.

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Reports on the topic "Intangible property"

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Kelly, Luke. Lessons Learned on Cultural Heritage Protection in Conflict and Protracted Crisis. Institute of Development Studies (IDS), April 2021. http://dx.doi.org/10.19088/k4d.2021.068.

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This rapid review examines evidence on the lessons learned from initiatives aimed at embedding better understanding of cultural heritage protection within international monitoring, reporting and response efforts in conflict and protracted crisis. The report uses the terms cultural property and cultural heritage interchangeably. Since the signing of the Hague Treaty in 1954, there has bee a shift from 'cultural property' to 'cultural heritage'. Culture is seen less as 'property' and more in terms of 'ways of life'. However, in much of the literature and for the purposes of this review, cultural property and cultural heritage are used interchangeably. Tangible and intangible cultural heritage incorporates many things, from buildings of globally recognised aesthetic and historic value to places or practices important to a particular community or group. Heritage protection can be supported through a number of frameworks international humanitarian law, human rights law, and peacebuilding, in addition to being supported through networks of the cultural and heritage professions. The report briefly outlines some of the main international legal instruments and approaches involved in cultural heritage protection in section 2. Cultural heritage protection is carried out by national cultural heritage professionals, international bodies and non-governmental organisations (NGOs) as well as citizens. States and intergovernmental organisations may support cultural heritage protection, either bilaterally or by supporting international organisations. The armed forces may also include the protection of cultural heritage in some operations in line with their obligations under international law. In the third section, this report outlines broad lessons on the institutional capacity and politics underpinning cultural protection work (e.g. the strength of legal protections; institutional mandates; production and deployment of knowledge; networks of interested parties); the different approaches were taken; the efficacy of different approaches; and the interface between international and local approaches to heritage protection.
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