Dissertations / Theses: '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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Hui, Fung-yi Polly, and 許鳳怡. "Collective interpretation: the public perception of Statue Square as an intangible heritage." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2007. http://hub.hku.hk/bib/B42219607.

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Trerise, Jonathan. "A justified system of intellectual property rights." Diss., Columbia, Mo. : University of Missouri-Columbia, 2007. http://hdl.handle.net/10355/4788.

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Thesis (Ph. D.)--University of Missouri-Columbia, 2007.
The entire dissertation/thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file (which also appears in the research.pdf); a non-technical general description, or public abstract, appears in the public.pdf file. Title from title screen of research.pdf file (viewed on December 14, 2007) Vita. Includes bibliographical references.

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Giglitto, Danilo. "Using wikis for intangible cultural heritage in Scotland : suitability and empowerment." Thesis, University of Aberdeen, 2017. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=231768.

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The number of digital projects aimed at documenting and preserving communities' intangible cultural heritage (ICH) has grown considerably in recent years. These projects take advantage of the advancement of digital technologies to enable local communities to manage their ICH, in tune with the deprofessionalisation of heritage practices. However, additional work is needed to overcome some of the barriers that are emerging in these endeavours, especially related to long-term sustainability and the technical knowledge required. The thesis follows the progress of two case studies that used wikis to enable participation in the documentation of cultural heritage. Using action research, the researcher introduced or tried to improve the use of wikis in these case studies. The ﬁrst case study involved a Scottish heritage wiki at a national level, but the project ran into many problems. Although the software was appropriate for facilitating public engagement, the research showed that the emphasis should be put on local heritage rather than national, and that face-to-face interactions providing engagement and training activities should have been more widely used as well. The second case study was the analysis of a wiki dedicated to collating and documenting the ICH of the Isle of Jura, Scotland. The problems encountered in this case study point to the presence of pre-existing conﬂicts and the contentious nature of heritage on the island as barriers to the project. The main argument of the thesis is that involvement in digital cultural heritage can enhance community empowerment, but that this depends upon social dimensions of community cohesion and engagement as well as technical knowledge of the software and technologies involved.

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Chan, Tin-kuen Anthony. "Parade for the queen safeguarding the intangible heritage of the Tin Hau Sea Ritual in Leung Shuen Wan, Sai Kung /." Click to view the E-thesis via HKUTO, 2006. http://sunzi.lib.hku.hk/hkuto/record/B42182694.

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Kang, Helen Hyon Ju Accounting Australian School of Business UNSW. "Reporting intangible assets: voluntary disclosure practices of the top emerging market companies." Awarded by:University of New South Wales. School of Accounting, 2006. http://handle.unsw.edu.au/1959.4/31211.

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The purpose of financial reporting is to provide information that is useful for decision making. Recently, however, there has been a systematic decline in the usefulness of such information. Indeed, the current reporting model seems to be no longer sufficient mainly due to the fact that it ignores many of the nonfinancial intangible factors which are increasingly becoming important in determining corporate value and performance. That is, there is a need for the traditional reporting model to be modified or at least broadened to reflect Intangible Assets (IA) in order to enhance the usefulness of information being provided to different stakeholders. In the absence of mandatory reporting requirements, one alternative way of disseminating information regarding IA is to engage in voluntary disclosure practices. It has also been suggested that companies which would benefit the most from such practice are those originating from emerging economies looking to expand into international markets. While there exists an array of empirical studies which have examined the voluntary disclosure practices of corporations from developed economies, less considered are the reporting practices of emerging market companies regarding their IA. The purpose of this thesis is to examine the voluntary disclosure practices of the top 200 emerging market companies regarding the variety, nature and extent of IA and to consider some of the factors that may be associated with the level of such disclosure. Using a disclosure index based on the Value Chain Scoreboard??? (Lev, 2001), narrative sections of the 2002 annual reports of the top 200 emerging market companies are analysed. The findings indicate that emerging market companies engage in voluntary disclosure practices in order to disseminate different varieties of mainly quantitative IA information to their global stakeholders. Further, the variety and the extent of IA disclosure are associated with corporate specific factors such as leverage, adoption of IFRS/US GAAP, industry type, and price to book ratio. Contrary to the existing literature on voluntary disclosure, however, firm size and ownership concentration are not found to be associated with the IA disclosure level. Country specific factors such as the level of risks associated with economic policy and legal system are also found to be significantly associated with the IA voluntary disclosure level.

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Geng, Lifeng. "Ownership, intangible assets and joint ventures' performance the case with American firms' international joint ventures in Japan /." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2000. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape2/PQDD_0010/NQ59592.pdf.

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Erlank, Wian. "Property in virtual worlds." Thesis, Stellenbosch : Stellenbosch University, 2012. http://hdl.handle.net/10019.1/71649.

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Thesis (LLD)--Stellenbosch University, 2012.
Includes bibliography
ENGLISH ABSTRACT: This dissertation analyses and investigates how virtual property functions inside virtual worlds. It also determines if, within that context, virtual property is similar to, or should be treated like real world property. The questions that are addressed include the following. What is the (real world) legal status of property in virtual worlds? Is it worthwhile to recognise and protect virtual property in real world law? Is it possible to recognise and protect virtual property in real world law, given the differences? Would recognition and protection of virtual property in real world law require or be restricted to instances where virtual property is or can be recognised as real rights? The dissertation finds that there is a definable concept of “virtual property” as it is encountered in virtual worlds and there is a great degree of similarity between the function of property in virtual and real world systems. There are also sufficient justifications (social, economic and normative) to recognise virtual property as property. Even though the function of property is similar in both systems, the similarities are undermined by the absence, complete or almost complete, of real rights in virtual worlds. This creates a problem since, in real world law, real rights enjoy stronger protection than weaker personal rights. The first reason for this absence of real rights stems from the unique (and mostly uncircumventable) nature of game-code that removes the necessity to make all rights in virtual worlds real rights. The second reason relates to the fact that most virtual world rights are completely derived from and regulated by contract. It is concluded that it is possible to recognise and protect virtual property by means of traditional private law property law (both Roman-Germanic and Anglo-American), constitutional property law, and criminal law. While criminal law will fill some gaps left by the absence of real rights, the rest that are left are contractual rights. In certain circumstances, these contractual rights may be strong enough and in other cases they may require support from special legislation that strengthens weak personal rights and makes them into stronger property-like rights. In constitutional cases, these rights derive support from constitutional property law. However, in other circumstances recognition and protection will probably require recognition of real rights.
AFRIKAANSE OPSOMMING: Hierdie proefskrif analiseer en ondersoek hoe virtuele eiendom in virtuele wêrelde werk. Dit gee ŉ oorsig oor die vraag of virtuele eiendom, in daardie konteks, vergelykbaar is met eiendom in die regte wêreld en dieselfde erkenning moet ontvang. Die volgende vrae word gestel en beantwoord. Wat is die (regte wêreld-) status van eiendom in ŉ virtuele wêreld? Is dit die moeite werd om virtuele eiendom in die regte wêreld-regstelsels te erken en te beskerm? Is dit moontlik om virtuele eiendom in die regte wêreld te erken en beskerm, gegewe die verskille? Sal erkenning en beskerming van virtuele eiendom in die regte wêreld-regstelsels vereis dat, of beperk word tot gevalle waar virtuele eiendom geïdentifiseer of erken word as saaklike regte? Die navorsing toon aan dat daar ŉ bepaalde konsep van virtuele eiendom is soos wat dit in virtuele wêrelde gevind word. Daar is ook ŉ merkbare ooreenkoms tussen die eiendomstelsels in die virtuele en regte wêrelde. Hierdie proefskrif bevind dat daar genoegsame regverdigingsgronde is (sosiaal, ekonomies, sowel as normatief) om regte wêreld-eiendomserkenning aan virtuele eiendom te verskaf. Alhoewel die funksie van eiendom dieselfde is in beide stelsels, word die ooreenkomste tussen hulle ondermyn deur die (algehele of amper algehele) tekort aan saaklike regte in die virtuele wêreld. Dit veroorsaak probleme, aangesien saaklike regte in die regte wêreld aansienlik sterker beskerming geniet as swakker persoonlike regte. Die redes vir hierdie tekort aan saaklike regte in ŉ virtuele wêreld is tweeledig. Eerstens veroorsaak die unieke aard van rekenaar-kode ŉ tekort aan saaklike regte binne die virtuele wêreld, aangesien die kode die bestaan van saaklike regte in meeste gevalle onnodig maak. Tweedens word meeste van die regte wat verkry word en bestaan in virtuele wêrelde geskep en gereguleer deur middel van kontrak. Daar word ook bevind dat dit moontlik is om aan virtuele eiendom erkenning en beskerming te gee deur middel van tradisionele privaatregtelike eiendom (beide Romeins-Germaans en Anglo-Amerikaans), konstitusionele eiendom en die strafreg. Strafreg kan egter slegs sekere gapings vul wat deur die tekort aan saaklike regte veroorsaak word. Die oorblywende regte sal egter persoonlike regte wees. In sekere omstandighede is dit moontlik dat hierdie persoonlike regte sterk genoeg sal wees, maar in ander gevalle sal dit nodig wees dat hul ondersteun word deur middel van die proklamasie van spesiale wetgewing wat swak persoonlike regte in die virtuele eiendom versterk tot eiendoms-agtige regte. In ander gevalle geniet hierdie regte beskerming deur die konstitusionele reg. In ander omstandighede sal dit egter verg dat erkenning en beskerming moet plaasvind deur die erkenning van saaklike regte in virtuele eiendom.
South African Research Chair in Property Law (sponsored by the Departement of Science and Technology (DST)
National Research Foundation (NRF)
University of Maastricht‟s Faculty of Law
Ius Commune Research School

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Dondolo, Luvuyo. "Intangible heritage: the production of post-apartheid memorial complexes." Thesis, University of Fort Hare, 2015. http://hdl.handle.net/10353/3044.

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This study explores a number of issues relating to the nature and scope of intangible heritage and critically examines some of its salient components in South Africa. It affirms that intangible heritage is socially constructed. Aspects of intangible heritage that seem inherited in the present are social constructs and products of social progression. They present the historical development of the practicing communities. Furthermore, this study affirms that all heritage is intangible. This is expounded in the study by exploring the history of the concept of intangible heritage over the decades which provide its evolution both at international and national levels, and within heritage institutions. Heritage cannot be understood and defined in terms of traditions, indigenousness, pre-colonialism, North and South dichotomies or Western and non-Western dichotomies. This definition would racialise and regionalise heritage, and politics of indigeneity would surface. The separation of tangible, intangible and natural heritage is an artificial demarcation that is for heritage management discourse.

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Wong, Kwok-hing Dominic. "Sustaining the intangible cultural heritage the traditions of Yue Lan Festival in the redevelopment of Ngau Tau Kok Estate /." Click to view the E-thesis via HKUTO, 2004. http://sunzi.lib.hku.hk/hkuto/record/B31473878.

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Wa, Chi U., and 華梓如. "Culture that is good to eat: the almond cake as an intangible cultural heritage of Macau." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2013. http://hub.hku.hk/bib/B50716384.

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Chan, Tin-kuen Anthony, and 陳天權. "Parade for the queen: safeguarding the intangible heritage of the Tin Hau Sea Ritual in Leung Shuen Wan, SaiKung." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2006. http://hub.hku.hk/bib/B42182694.

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Shahwan, Yousef Said. "The Australian market perception of goodwill and identifiable intangibles /." View thesis, 2002. http://library.uws.edu.au/adt-NUWS/public/adt-NUWS20030925.150453/index.html.

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Thesis (Ph.D.) -- University of Western Sydney, 2002.
A thesis presented to the University of Western Sydney in fulfilment of the requirements for the degree of Doctor of Philosophy, June, 2002. Text missing p. 64. Bibliography : leaves 208-221.

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Chan, Chi-yau, and 陳智柔. "Safeguarding intangible cultural heritage in Hong Kong: a lesson to learn from Cantonese opera." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2012. http://hub.hku.hk/bib/B4834428X.

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Intangible cultural heritage (henceforth ICH), a living expression of indigenous culture and traditions, have been orally transmitted through generations. As the heritage bearers are usually aged and have mere opportunities to pass on their knowledge to young practitioners, ICH are disappearing at a rapid pace. Safeguarding ICH is a battle against time. Since the UNESCO Convention for the Safeguarding of the Intangible Cultural Heritage (henceforth the Convention) was adopted in 2003, China has been proactive in participating in the Convention and safeguarding its ICH. Ratified the Convention on 2 December 2004, China was the sixth out of the 143 State Members deposited the Convention1. China’s prompt response to the Convention could show how determined she was in safeguarding its ICH. Hong Kong agreed to apply the Convention in December 2004 but the early adoption of the Convention did not help Hong Kong to keep its pace on safeguarding ICH. During the 6 years practice of safeguarding ICH since 2006, China had already built its ICH inventory through announcing 3 batches of National ICH List and inscribing 2500 plus elements, established a ICH Transmitters List with 1400 plus transmitters, and most importantly, adopted the Safeguarding of the Intangible Cultural Heritage Law (henceforth the China ICH Law). In contrast, Hong Kong has not even completed its territory-wide survey until now for its first batch of inventory, not to mention setting up a safeguarding ICH policy. Hong Kong’s achievement in safeguarding ICH so far is inscribing Cantonese Opera onto The Representative List of the Intangible Cultural Heritage of Humanity (henceforth the UNESCO Representative List) with joint effort from Macao and Guangdong in 2009; inscribing Cantonese Opera and Chinese Herbal Tea onto the National Intangible Cultural Heritage List (henceforth the National ICH List) with joint effort from Macao and Guangdong in 2006. However, the first time Hong Kong successfully inscribe ICH elements onto the National ICH List with its own effort was in 2011, five years after its ICH safeguarding ICH work kicked off. Meanwhile, Hong Kong has paid a lot more effort in safeguarding Cantonese Opera. There have been research to preserve scripts and masterpieces; there is an advisory committee and a fund set up to dedicatedly support Cantonese Opera; new Cantonese Opera venues are developing by the Government; a programme developing young troupe for inheriting the skills from Cantonese Opera masters is set up. In this dissertation, I will study the safeguarding ICH progress made in UNESCO, China, Hong Kong and safeguarding Cantonese Opera progress in Hong Kong in terms of different safeguarding measures as defined by UNESCO. From the comparison between the safeguarding progress of Hong Kong on ICH and Cantonese Opera respectively, answers can be found to improve the safeguarding ICH situation in Hong Kong.
published_or_final_version
Conservation
Master
Master of Science in Conservation

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Choi, Gun-Ae. "The effect of intangible capital on lodging firms' foreign market entry mode." Columbus, Ohio : Ohio State University, 2007. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=osu1186693033.

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Schlosser, Ralph. "Le contrat de savoir-faire étude de droit suisse /." Lausanne : Université de Lausanne, Faculté de droit, 1996. http://catalog.hathitrust.org/api/volumes/oclc/214938193.html.

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Ramos, Jorge V. "The Economics of Trademarks." FIU Digital Commons, 2015. http://digitalcommons.fiu.edu/etd/2231.

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There is extensive literature in several areas of academic study (marketing, international business, law, business finance, etc.) regarding brand names and trademarks. Different fields of study have analyzed the nature, applications and effects of brands and trademarks on firms and societies through their own unique perspective. But although brands and trademarks play a crucial and vital role in economic matters related to firms and societies, there does not exist a strong literature from the economic field approaching important issues related to them. Of special interest to us are the effects brands have on the strategies firms create and follow in order to address competition and get an advantage in specific markets, the role trademark creation plays in the economic development of a country and the spillover effects such development has on the aggregate world economy, and the protection patterns and strategies firms use in order to maximize the value of trademarks as economic assets and the economic benefit derived from the use of this form of intellectual property (and other brand related activities). With this dissertation we seek to contribute to the existing literature and to the better understanding of brands and trademarks from an economic point of view. In order to address the questions above, we formulated an economic model, used econometric tools and also performed an in-depth analysis of empirical data related to brands and trademarks. From our research we found that brands and trademarks play a major role in different aspects of the economic spectrum; they could give the firm an upper hand in a market, they could be a vehicle for economic advancement of societies when trademark protection is fostered and lastly that firms follow an idiosyncratic pattern of IP protection in order to generate and defend the value of these assets and in order to maximize the economic benefit of activities that are related to brands and trademarks. From our overall research we conclude that brands and trademarks are a powerful duality of tremendous potential for firms and countries that need to be protected and fostered and that additional research from the economic field is needed.

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Arikan, Asli Musaoglu. "Essays on corporate strategy: evolution of corporate capabilities and the role of intangible assets." Connect to this title online, 2004. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=osu1086374216.

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Thesis (Ph. D.)--Ohio State University, 2004.
Title from first page of PDF file. Document formatted into pages; contains xii, 144 p.; also includes graphics (some col.). Includes bibliographical references (p. ). Available online via OhioLINK's ETD Center

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Wells, David Michael. "Impact of brand equity on the purchasing of consumer durables." CSUSB ScholarWorks, 2007. https://scholarworks.lib.csusb.edu/etd-project/3139.

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Wu, Ronald. "Transfer Pricing: Current Problems and Solutions." Scholarship @ Claremont, 2010. http://scholarship.claremont.edu/cmc_theses/87.

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The current problems and possible solutions surrounding United States transfer pricing regulations are discussed and studied. The schemes large multinational companies are implementing to legally evade taxes are uncovered as the financial effects to the United States Treasury and government are becoming material. The benefits for these schemes are financially advantageous for corporations as they are able to report larger profits and higher returns for investors. But this is being done at the expense of our government. Corporations are finding ways to escape the high U.S. corporate tax rate and lower their global tax liabilities by allocating income to lower tax jurisdictions. Tax havens like Ireland or Bermuda are popular to have subsidiaries which hold a corporations intangible property. Five United States Tax Court cases concerning transfer pricing are studied and the outcomes are analyzed. The current problems studied from these cases are, shipping intangible property, valuing intangible property, the arm’s length standard. The possible solutions to these currents problems are by no means easy to solve and no one revision can relieve all the problems. The arm’s length standard is the corner stone to the current problems and if the government can find a way to better enforce the standard or replace it, it will be a large step in the right direction.

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Slepičková, Lenka. "Nehmotná aktiva ve světově uznávaných účetních systémech." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4678.

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The main topic of my thesis is the analysis of intangible fixed assets according to international accepted standards of financial reporting. I focused on the reporting according to IAS 38 and IFRS 3 and methods of assessing value of intangible fixed assets. In the last part of the thesis are compared financial statements of several international companies with accent on intangible fixed assets and realized business combinations.

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Kohlbeck, Mark Joseph. "Evidence of franchise value in the banking industry /." Digital version accessible at:, 1999. http://wwwlib.umi.com/cr/utexas/main.

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Wong, Kwok-hing Dominic, and 王國興. "Sustaining the intangible cultural heritage: the traditions of Yue Lan Festival in the redevelopment of Ngau TauKok Estate." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2004. http://hub.hku.hk/bib/B31473878.

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Sifunda, Pindiwe. "The development of a business model for the national intellectual property management office." Thesis, Stellenbosch : University of Stellenbosch, 2009. http://hdl.handle.net/10019.1/974.

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Thesis (MBA (Business Management))--University of Stellenbosch, 2009.
ENGLISH ABSTRACT: Many countries recognise the importance of realising economic growth through the exploitation of research outputs culminating from publicly financed institutions. At the forefront of these countries is the United States of America which has seen increased commercialisation efforts made by its universities since the passing of its Intellectual Property (IP) legislation, the Bayh-Dole Act in the 1980s. The Act assigned IP rights to public institutions. Most countries have since followed suit and SA is likewise in the process of adopting similar legislation, namely the Intellectual Property Rights Bill (IPR Bill). The Department of Science and Technology (DST), which is responsible for growing the knowledge base of the country, guided by the National R&D Strategy adopted in 2002, has developed a framework for IP rights emanating from publicly financed research. This will form the basis for IPR legislation, which is currently under review by Parliament. The legislation is similar to that adopted in the USA, with due consideration for local content. It also assigns IP rights emanating from publicly financed research to the recipient entities, that is, public institutions and small businesses. The legislation aims to stimulate inter alia a culture of patenting by public institutions. This has the potential to increase the commercialisation of these research outputs, as evidenced in other countries. The abovementioned legislation refers to the establishment of a national agency, the National IP Management Office (NIPMO), which will have the responsibility of undertaking the administrative function set out in the legislation. This paper investigates a business model, as well as an institutional framework for NIPMO, taking into account the challenges of IP management in SA and abroad. Desktop research was carried out for a better understanding of the status quo in the IP management landscape, both locally and abroad. This was followed by primary research by means of interviews in order to gain insight into the nature of local IP management offices, the challenges they are faced with and also the expectations of the planned National IP Management Office. The literature survey indicated that many countries have come to realise the importance of developing their economies through exploitation of publicly financed research outputs. Most countries have since adopted IPR legislation to enable public research institutions to manage their IP, and commercialise their research outputs. There are still challenges faced by this system, which are similar across countries. These range from the financing required for the management and running of these office, limited capacity, and also traditional mindsets of researchers in putting greater value on publications than on patents. Exploiting the information gathered, an environmental analysis in the form of SWOT and stakeholder analyses was carried out, which culminated in the development of a business model and a governance model. Some of the key recommendations that have been made in this study include the following:  NIPMO should follow the proposed business model which outlines the different number of expertise and services that should be provided to ensure the sustainable administering of the IPR legislation.  In order to be able to provide a much needed service and be accessible to the institutional technology transfer offices (TTOs), NIPMO should set up provincial offices to better assist the under-capacitated TTOs, as well as institutions without TTOs.  As skills are being developed in the area of IP Management, it should be considered to roll-out these regional offices incrementally, starting with areas that are in most need of these services, namely Kwa-Zulu Natal and the Eastern Cape.  NIPMO should play a major role in monitoring and evaluating the implementation and the impact of the new legislation on the innovativeness of the country’s research environment.
AFRIKAANSE OPSOMMING: Baie lande besef die belangrikheid van die verwesenliking van ekonomiese groei deur die benutting van navorsingsuitsette wat van staatsgefinansierde instellings afkomstig is. Die Verenigde State van Amerika (VSA) is aan die voorpunt van hierdie lande, met toenemende kommersialisering deur hierdie land se universiteite sedert die wetgewing oor Intellektuele Eiendom (IE) by wyse van die Bayh-Dole-wet in die 1980’s goedgekeur is. Hierdie wet het IE-regte aan regeringsinstellings toegeken. Die meeste lande het hierdie voorbeeld gevolg, en ook Suid-Afrika is tans besig om soortgelyke wetgewing goed te keur, naamlik die Wetsontwerp op Intellektuele Eiendomsregte (IER-wetsontwerp). Die Departement van Wetenskap en Tegnologie (DWT), wat verantwoordelik is vir die uitbreiding van die land se kennisbasis en deur die Nasionale Navorsings- en Ontwikkelingstrategie wat in 2002 goedgekeur is, gerig word, het ’n raamwerk vir IE-regte wat uit staatsgefinansierde navorsing afkomstig is, ontwikkel. Dít sal die grondslag vorm van IER-wetgewing en die IER-wetsontwerp, wat tans deur die Parlement in hersiening geneem word. Die wetgewing stem ooreen met dít wat in die VSA goedgekeur is, en skenk behoorlike oorweging aan plaaslike inhoud. Dit ken ook IE-regte wat uit staatsgefinansierde navorsing afkomstig is, aan die ontvangerentiteite, naamlik staatsinstellings en klein besighede, toe. Die wetgewing is daarop gemik om onder andere ’n kultuur van patentering deur staatsinstellings te stimuleer. Dit bied die moontlikheid van verhoogde kommersialisering van hierdie navorsingsuitsette, soos in ander lande aangetoon. Die bogenoemde wetgewing verwys na die stigting van ’n nasionale agentskap, die Nasionale IE-bestuurskantoor (NIMPO), wat daarvoor verantwoordelik sal wees om die administratiewe funksie, soos in die wetgewing gestipuleer, uit te voer. Hierdie tesis ondersoek ’n sakemodel asook ’n institusionele raamwerk vir NIPMO, wat die uitdagings van IE-bestuur in Suid-Afrika en in die buiteland in aanmerking neem. Literatuur oor die onderwerp is ondersoek om beter begrip van die status quo in die terrein van IE-bestuur, sowel plaaslik as in die buiteland, te verkry. Hierna het primêre navorsing deur middel van onderhoude gevolg, ten einde insig in die aard van plaaslike IE-bestuurskantore, die uitdagings waarvoor hulle te staan kom en ook die verwagtinge van die beplande NIMPO te verkry. Die literatuuroorsig het getoon dat baie lande die belangrikheid van die ontwikkeling van hul ekonomieë deur die benutting van staatsgefinansierde navorsingsuitsette besef. Die meeste lande het intussen IER-wetgewing goedgekeur ten einde staatsnavorsingsinstellings in staat te stel om hul IE te bestuur, en om hul navorsingsuitsette te kommersialiseer. Hierdie stelsel kom steeds voor uitdagings te staan, soos ook die geval in ander lande. Hierdie uitdagings wissel van die finansiering wat nodig is vir die bestuur en werking van hierdie kantore en beperkte kapasiteit tot ’n tradisionele ingesteldheid van navorsers om groter waarde op publikasies as op patente te plaas. Op grond van die inligting wat ingesamel is, is ’n omgewingsontleding in die vorm van SWOT- en belanghebberontledings uitgevoer, wat tot die ontwikkeling van ’n sake- en ’n beheermodel gelei het. Op grond van die ontledings is belangrike aanbevelings gemaak, wat die volgende insluit:  NIPMO moet die voorgestelde sakemodel volg, wat die hoeveelheid kundigheid en dienste stipuleer wat nodig is om die volhoubare uitvoering van die IER-wetgewing te verseker.  Ten einde in staat te wees om ’n uiters noodsaaklike diens te verskaf en vir die institusionele tegnologie-oordragkantore (TOK’s) toeganklik te wees, moet NIPMO provinsiale kantore stig om TOK’s met ’n lae kapasiteit asook instellings sonder TOK’s beter te kan bystaan.  Aangesien vaardighede in die veld van EI-bestuur nog ontwikkel word, moet oorweging daaraan geskenk word om hierdie streekskantore toenemend van stapel te laat loop deur te begin by gebiede wat hierdie dienste die nodigste het, soos Kwa-Zulu Natal en die Oos-Kaap.  NIPMO moet ’n belangrike rol in die monitering en evaluering van die implementering en die impak van die nuwe wetgewing op die vernuwende aard van die land se navorsingsomgewing speel.

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Mášová, Hedvika. "Právní aspekty oceňování ochranných známek." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-165904.

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This thesis deals with problems of legal aspects of valuation of trademarks. The first part concentrates on a specific legislation of trademarks and its historical development, describes meaning of immaterial property and industrial law and determines its legislation in Czech Republic. Here are also briefly described international rules that are in connection with valuation of trademarks. In this part are also given reasons of valuation of trademarks and methods suited for this valuating. The second part contains case study representing legislation and methods of valuation of trademarks on specific example.

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Van, Rooyen Nathan. "An investigation into the impact of revising the accounting treatment of intangible assets on information technology value perception." Thesis, Stellenbosch : University of Stellenbosch, 2010. http://hdl.handle.net/10019.1/8441.

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Thesis (MBA)--University of Stellenbosch, 2010.
ENGLISH ABSTRACT: The purpose of this study was to determine the impact possible revisions to the international accounting standard (IAS) for intangible assets, under international financial reporting standards (IFRS), could have on the perception of value of information technology. Furthermore, the study discusses the fact that value of IT is still a debate and asks the question why. The use of the term information technology capability in IT research is used in many different contexts. The study also tested a framework that could possibly be used to view IT capability as, and used this framework to ascertain how accounting treatment of IT capability is happening in practice. The study is exploratory in nature since the impact of the possible revisions on IT capability is a current event. The revisions are in a second round of discussion and as such this study could provide insight to the discussion regarding the possible influence on IT capability. The revisions primarily focus on the recognition and measurement of internally generated intangible assets. It is currently being proposed that internally generated intangible assets be recognised as it would during a business combination at any point and also that fair value be considered as an alternative to the cost basis during initial recognition. While those are the most significant revisions, the discussion paper makes minor proposals regarding the identification of intangible assets and makes no suggestions regarding disclosure. A number of CIO’s and CFO’s or their direct delegates were interviewed to determine from a practitioner perspective what the impact of the revisions could be from both a financial perspective and IT management perspective. The participants were engaged through a semi-structured interview and the collective responses analysed for common themes. The study found that while the debate around IT value still exists, from the participant’s perspective, it centres on the fact that in the absence of appropriate performance measurement of businesses, it is difficult at best to reflect how IT contributes value to the organisation. The participants do not see the currently proposed revisions as being able to improve the perception of value of IT. This is primarily due to the fact that the financial reports are not for consumption of internal business stakeholders to whom CIO’s need to communicate the value contribution. Secondly, the cost focus of the financial reports is acknowledged and as well as the fact that increasing the uncertainty of values in financial reports due to subjective valuation of IT capability, will detract from the integrity of the financial accounting and reporting. Lastly, participants also recognised that it would be a significant revision if internally generated assets are recognised in the same way as during business combinations and that the use of fair value during initial recognition is allowed. As such the participants felt that it would be a long time before the revisions move onto the next stage. This pragmatic response indicated that the focus should rather be on ensuring business performance is measured and IT capability measured through business measures. The study is limited by focusing on organisations that do not create IT capability for resale. Also, the focus is on internally generated IT capability, and excludes the process of acquiring IT capability through merger and acquisition activity. Lastly, the focus has been limited to the impact of the revision on IT value perception. Practically, given the fact that the revisions are not seen to create an opportunity for IT value to be reported, practitioners are advised to focus on using benchmarking to report IT value for the business-as-usual IT capability, in business terms. Furthermore, in terms of ensuring the value of investment in IT capability is articulated, the upfront business case and investment decision process must articulate the business benefits clearly and thereafter ensure benefits tracking is done to measure the performance and value of the constituent parts that deliver the benefits can be measured. This study has value since these particular concepts have not been analysed in this way before. Previous studies have focused on certain elements of IT capability, or organisations that create IT capability for resale, not internal use, amongst others. The originality stems from linking accounting treatment to the definition of IT capability and investigating the impact it has on how the value of IT is perceived.
AFRIKAANSE OPSOMMING: Die doel van hierdie studie was om vas te stel wat die impak van moontlike hersienings van die internasionale boekhoudingstandaard (IAS) vir ontasbare bates, volgens internasionale finansiële verslagdoeningstandaarde (IFRS), sal wees op die persepsie van inligtingstegnologie (IT) se waarde. Voorts bespreek die studie die feit dat die waarde van IT steeds 'n voortgaande debat is en vra waarom dit die geval is. Die term inligtingstegnologievermoë in IT-navorsing word in verskillende kontekste gebruik. Die studie het ook 'n raamwerk getoets wat moontlik gebruik kan word om IT-vermoë holisties te bekyk. Die studie is verkennend van aard aangesien die impak van moontlike hersienings op IT-vermoë 'n gebeurtenis is wat tans plaasvind. Die hersienings is tans in die tweede ronde van bespreking en die studie sou insig kon verskaf oor die moontlike invloed van die bespreking op IT-vermoë. Die hersienings fokus primêr op die erkenning en meting van intern gegenereerde ontasbare bates. Tans word voorgestel dat intern gegenereerde ontasbare bates erken moet word soos dit in 'n besigheidskombinasie op enige punt erken sou word, en ook dat billike waarde oorweeg moet word as 'n alternatief tot die kostebasis gedurende aanvanklike of inisiële erkenning. Terwyl hierdie die mees belangrike hersienings is, sluit die besprekingsdokument kleiner voorstelle in oor die identifisering van ontasbare bates, maar verskaf geen voorstelle oor die bekendmaking van ontasbare bates nie. 'n Aantal hoof inligtingsbeamptes en hoof finansiële beamptes of hulle direkte gedelegeerdes, is ondervra om vas te stel, vanuit 'n praktisyn se oogpunt, wat die impak van die hersienings sou kon wees – gesien uit beide 'n finansiële en 'n IT-bestuursperspektief. Die deelnemers is betrek deur 'n semi-gestruktureerde onderhoud en die kollektiewe response is geanaliseer vir gemeenskaplike temas. Die studie het bevind dat, hoewel die debat rondom ITvermoë steeds bestaan, vanuit die deelnemers se perspektief, die debat sentreer rondom die feit dat in die afwesigheid van toepaslike prestasiemeting van besighede, dit op sy beste moeilik is om te besin oor hoe IT waarde bydra tot die organisasie. Die deelnemers sien nie in dat die voorgestelde hersienings by magte sal wees om die persepsie oor die waarde van IT te verbeter nie. Dit is primêr as gevolg van die feit dat die finansiële verslae nie beskikbaar is vir interne besigheidsbelanghebbers nie aan wie hoof inligtingsbeamptes die waardebydrae moet kommunikeer. Tweedens word die kostefokus van finansiële verslae erken, asook die feit dat om die onsekerheid van waardes in finansiële verslae te verhoog weens die subjektiewe waardasie van IT-vermoë, die integriteit van die finansiële boekhouding en verslagdoening sal benadeel. Laastens het deelnemers ook erken dat dit 'n belangrike hersiening sal wees indien intern gegeneerde bates op dieselfde manier erken word as gedurende besigheidskombinasies en dat die gebruik van billike waarde gedurende aanvanklike erkenning toegelaat word. As sodanig was die deelnemers van mening dat dit nog lang sal duur voordat die hersienings na die volgende fase sal beweeg.

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Nilo, Marcelo Timbó. "Fonograma e direito de propriedade: a nova tutela jurídica de bens imateriais transmissíveis pela Internet." Programa de Pós-Graduação em Direito da UFBA, 2011. http://www.repositorio.ufba.br/ri/handle/ri/10710.

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Submitted by Edileide Reis (leyde-landy@hotmail.com) on 2013-04-16T19:17:28Z No. of bitstreams: 1 Marcelo Timbo.pdf: 15486487 bytes, checksum: e8e767ea3bc95f49cb7900efe801c7b5 (MD5)
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O presente estudo tem por objetivo demonstrar que a tutela jurídica dos direitos autorais não pode ser mais conferida em forma de direito de propriedade. A qualificação desta espécie de direitos intelectuais como direito de propriedade surgiu da necessidade histórica de dar outro nome aos antigos privilégios e persistiu graças à ambivalência da noção de propriedade. Entretanto, quase nenhuma regra específica da propriedade lhes é aplicável. Os direitos autorais não são suscetíveis de apropriação exclusiva, porque não possuem a característica da raridade. A escassez artificialmente conferida por lei tornou-se insustentável na Era Digital, especialmente em relação aos bens transmissíveis pela internet. Hodiernamente, os fonogramas prescindem de serem fixados em forma de átomos para serem reproduzidos e distribuídos, pois, em simples forma de bits, passaram a circular livremente, sem perda de qualidade e com um custo ínfimo. De fato, os direitos autorais e suas expressões patrimoniais devem ser tutelados como direitos não dominiais, pois, na prática, o direito de propriedade envolve abstenções impostas aos não-proprietários, que são incompatíveis com a abundância dos bens artísticos intelectuais. O paradigma emergente chama a atenção para o fato de que é o valor de uso das obras que deve recompensar a chama criativa dos autores, pois o valor de troca praticamente não existe mais.
Salvador

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Бойко, Н. В. "Інтелектуальна власність, інтелектуальний капітал та нематеріальні активи, як об'єкти бухгалтерського обліку." Thesis, Сумський державний університет, 2015. http://essuir.sumdu.edu.ua/handle/123456789/43783.

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Останнім часом, як в глобальному масштабі, так і в національній економіці, актуальним є дослідження впливу на фінансовий стан інтелектуальних факторів функціонування підприємства. Це пов’язане, насамперед, з тим, що: 1) в сучасному суспільстві інформація, знання, технології для більшості розвинутих країн є основним ресурсом економічного зростання; 2) джерелом додаткової вартості в значній мірі, є інтелектуальні ресурси підприємства, тобто нематеріальні фактори . Проте система бухгалтерського обліку та звітності, яка діє у даний час, не відповідає вимогам економки знань. У складі фінансової звітності представлена тільки незначна інформація про окремі елементи інтелектуального капіталу, які визнаються нематеріальними активами. Зазначене визначає актуальність теми дослідження. Мета дослідження полягає в теоретично-методичному досліджені положень обліку та оцінки інтелектуальної власності, інтелектуального капіталу та нематеріальних активів в економіці знань.

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38

Miarons, Blanco Meritxell. "Historical cost versus fair value of biological assets: Relevance of accounting information." Doctoral thesis, Universitat de Barcelona, 2019. http://hdl.handle.net/10803/667858.

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This study develops a bibliometric and empirical analysis of the relevance of accounting information when biological assets are measured at fair value versus at historical cost, using an international sample of firms with biological assets.

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39

Zhuo, Jing. "Intangible cultural heritage in the People's Republic of China : the example of the Miao nationality." Thesis, University of Macau, 2011. http://umaclib3.umac.mo/record=b2291554.

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40

Rahnamafar, Mahabad. "The transfer pricing methods’ applicability when determining the transfer price of intangible property : based on Swedish legislation and the OECD Transfer Pricing Guidelines." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Redovisning och Rättsvetenskap, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-15204.

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41

La, Grange M. E. "The relevance of knowledge management in the public sector : the measure of knowledge management in government." Thesis, Link to the online version, 2006. http://hdl.handle.net/10019/91.

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42

Xu, Zhibin. "Factors which affect the dynamics of privately-owned Chinese firms : an interdisciplinary empirical evaluation." Thesis, St Andrews, 2007. http://hdl.handle.net/10023/372.

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43

Pacovský, Martin. "Vybrané právní formy podnikání zahraničního subjektu v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-164052.

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The work deals with the topic of entry of foreign entrepreneurs to the Czech market on the background of two different forms of business - franchising and a limited liability company. The main topic concentrates on the comparison of legislation and contractual framework of these two business forms, primarily focusing on intellectual property and the protection of intangible assets. The work presents general legal provisions related to contracts in the field of intellectual property rights, including licensing agreements. The work is further devoted to franchising and limited liability companies. The business of foreign entrepreneurs is related to the internationality of the contractual process. Contractual cooperation of more entrepreneurs also requires the existence of statutory regulation of competition law, with a special focus on franchising in this work. The application part of the thesis is dedicated to the protection of intellectual property rights, rendering an example of a particular foreign entrepreneur doing business gradually through franchising, and then through a limited liability company founded as a subsidiary of a foreign parent company. Access of entrepreneurs to intellectual property protection during the expansion of their business is analyzed by individual types of intangible assets, such as trademark or know-how. The aim of the work is to highlight the specifics of each business forms and identify problems associated with the provision of intellectual property rights.

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Lui, Kin-pui, and 呂鍵培. "Mapping the past for the future : mapping the tangible and intangible cultural heritage of three villages at Tai Tseng, Yuen Long, as resources for sustainable development." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2014. http://hdl.handle.net/10722/208061.

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The New Territories of Hong Kong has faced the drastic change since the 20th century. As concluded by the Lockhart Report in 1899, the landscape and village setting in the New Territories were much the same in few hundred years before 1900. However, with the social and economic developments, the natural and cultural landscapes of the New Territories have been shaped and evolved obviously. Being one of the witnesses of these changes is because that my family live at Tai Tseng Wai of Wang Chau in Yuen Long, I have my personal attachment and memory to my home village. The precious tangible and intangible heritage is required to record before it will be gone by the threads of development. There is no comprehensive and systematic research on the heritage resources at Tai Tseng of Wang Chau. As Tai Tseng is far from Yuen Long, there is no published research or study in this area. Most of heritage resources, especially the intangible heritage has been neglected. Most of the reports which are prepared by the Government or consultants are related to the natural environment and historic fabrics for the requirement of planning application and the Environmental Impact Assessment Ordinance (EIAO) such as the construction of sewerage and sewage disposal facilities in Yuen Long. However, the concept of cultural landscape, cultural mapping and intangible heritage are ignored. This research is expected to serve as the documentation and inventory study of heritage resources of Tai Tseng. The natural and cultural heritage will be evaluated and the driven forces will be studied. It is also expected that this study will help us learning more about the current condition of heritage resources in the traditional villages in Hong Kong. As Tai Tseng is one of Hong Kong surviving living village in the New Territories, it is expected that the research results could be the reference and resources for the challenges and future developments. The research results will also provide the direction and insight for the heritage conservation policy in Hong Kong such as applying the concept of cultural landscape, assessment of intangible heritage and cultural mapping skills to the traditional village in the New Territories. The study area is Tai Tseng of Wang Chau where is located in the north of Yuen Long. Although there are about ten villages in Wang Chau, only three villages which are located in the north of Wang Chau, including Shing Uk Tsuen, Tai Tseng Wai and Ng Uk Tsuen as labeled in Fig. 1.1 will be studied. Tai Tseng is the collective name which includes Three Villages in the north of Wang Chau. Tai Tseng is selected because of my personal attachment and connections. As my family is rooted at Tai Tseng Wai, many interesting stories about their cultural practices and ritual customs can be shared with my professional views and theories which I have learnt from the Architectural Conservation Programme (ACP) in The University of Hong Kong. As I am one of the witnesses, its conditions and changes could be assessed. With my family connections, the oral interviews can be conducted with the indigenous villagers to understand their views to Tai Tseng. Their experienced stories can be shared in the research. Tai Tseng is a good example for the cultural landscape study. Although Tai Tseng is not the oldest village in Wang Chau (the oldest village is Sau Tau Wai), many tangible and intangible heritage resources are still well-preserved. This project also is the example to apply some new conservation concepts and methods such as the concept of cultural landscape and application of cultural mapping. This research is the pilot study to capture the indigenous villagers’ views on the heritage resources through the cultural mapping techniques. Their views to heritage resources will be analyzed and visualized by the form of cultural map. As the landscape and setting of Tai Tseng have been evolved in the 20th century, many precious traditional customs and ritual practices should be recorded before it would be gone. The temporal changes and the driven forces over the last century also provide the insight to us for studying the evolution in the natural and cultural landscapes. This site is a good example to study the development of cultural landscape in the New Territories of Hong Kong.
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Conservation
Master
Master of Science in Conservation

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45

Chauhan, Lokendra Pratap Singh. "Modelling stock market performance of firms as a function of the quality and quantity of intellectual property owned." Thesis, Georgia Institute of Technology, 2007. http://hdl.handle.net/1853/16218.

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This thesis attempts to analyze a part of the big and complex process of how intellectual property ownership and technological innovation influence the performance of firms and their revenues. Here I analyze a firm's stock market performance as a function of the quantity and quality of intellectual property (patents) owned by the firm in context of the three US high-technology sectors, Pharmaceuticals, Semiconductors and Wireless. In these sectors, value of a firm is predominantly driven by the technologies which a firm owns. I use citation based indicators and number of claims to measure the quality of patents. This research presents empirical evidence for the hypothesis that in high-tech sectors, companies which generate better quality intellectual property perform better than average in the stock market. I also posit that firms which are producing better quality technologies (good R&D) invest more in R&D regardless of their market performance. Furthermore, though smaller firms get relatively less returns on quality and quantity of innovation, they tend to invest a bigger fraction of their total assets in R&D when they are generating high quality patents. Larger firms enjoy the super-additivity effects in terms of market performance as the same intellectual property gives better returns to them. In addition, returns to R&D are relatively higher in the pharmaceutical industry than semiconductor or wireless industries.

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46

Yang, Liaoran, and 杨了然. "Boon or bane?: changes in the Yi Fan Festivalof the Chinese Mulam minority after its designation as a national-level intangible cultural heritage." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2013. http://hub.hku.hk/bib/B50716426.

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There are 55 ethnic minorities (少數民族) in the People’s Republic of China, among which Mulam Minority (仫佬族) is a small one gathering in a remote town in the northern part of Guangxi Province. Every group of people has their own culture and tradition, usually culture reflects on the food, drinks, clothe, rituals and festivals, etc. The most important festival of Mulam Minority is Yi Fan Festival (依飯節), which has been designated as a national-level intangible cultural heritage in 2006. The current research will look into the changes in this particular festival after its designation in terms of both tangible and intangible aspects; also it’s a look into the local traditional culture within its context. The identity of a culture is hard to define and is also changing with time. It is when based on the defined cultural identity can a tradition advance with time without losing its authenticity. How to make conservation become a part of the development is what we are facing in the fast-changing world. Since festival consists an indispensable part of traditional culture, how to transmit it through media and how to interpret it becomes the key question. As a young stakeholder of the Mulam Minority, we should understand the opportunities, challenges, strengths and weaknesses of every change that is going to happen, and above all, carry on practicing.
published_or_final_version
Conservation
Master
Master of Science in Conservation

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47

Cotrim, Celso Lucas. "Contribui????o ao estudo da avalia????o e contabiliza????o do Goodwill." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2002. http://132.0.0.61:8080/tede/handle/tede/628.

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Made available in DSpace on 2015-12-04T11:45:30Z (GMT). No. of bitstreams: 1 Celso_Lucas_Cotrim.pdf: 614830 bytes, checksum: 07658b0de6f1c452404bd8d7ef6bdc5b (MD5) Previous issue date: 2002-06-01
This study approaches the form of evaluation of the acquired goodwill and make other considerations on the goodwill developed internally in the companies, as well examine as the subsequent treatment to his evaluation. In the first chapter, it is make the introduction of the present study, where is made the historical considerations on the goodwill. Still in the first chapter it is exposed the context, the problem, the hypotheses, the objectives, the delimitation of the study, the justifications, the contributions and the research methodology used for the elaboration of this study. Being considering the goodwill an Intangible Assets, it is make soon afterwards an approach about the definition of Active Intangible, as well as his importance in the life of the companies. In the chapter III are examined some definitions of goodwill, as well the factors that do with that it exists, it is approached still some classifications attributed to the goodwill. In the chapter IV it is approached the form of evaluation of the goodwill when bought and some forms of evaluation of the goodwill when no bought, being included calculations exemplify. In the chapter V it is verified the relationship between the profit of a company and the existence of the goodwill. Soon afterwards are presented the forms of recognition accounting of the goodwill, as well as some comparative international practices. In the denominated chapter THE AGIO IN BRAZIL, are treated the registration forms and maintenance of the agio as active in the brazilian ambient, when in the study examples of her accountancy are included. Concluding the present study, are presented the conclusions on the theme
This study approaches the form of evaluation of the acquired goodwill and make other considerations on the goodwill developed internally in the companies, as well examine as the subsequent treatment to his evaluation. In the first chapter, it is make the introduction of the present study, where is made the historical considerations on the goodwill. Still in the first chapter it is exposed the context, the problem, the hypotheses, the objectives, the delimitation of the study, the justifications, the contributions and the research methodology used for the elaboration of this study. Being considering the goodwill an Intangible Assets, it is make soon afterwards an approach about the definition of Active Intangible, as well as his importance in the life of the companies. In the chapter III are examined some definitions of goodwill, as well the factors that do with that it exists, it is approached still some classifications attributed to the goodwill. In the chapter IV it is approached the form of evaluation of the goodwill when bought and some forms of evaluation of the goodwill when no bought, being included calculations exemplify. In the chapter V it is verified the relationship between the profit of a company and the existence of the goodwill. Soon afterwards are presented the forms of recognition accounting of the goodwill, as well as some comparative international practices. In the denominated chapter THE AGIO IN BRAZIL, are treated the registration forms and maintenance of the agio as active in the brazilian ambient, when in the study examples of her accountancy are included. Concluding the present study, are presented the conclusions on the theme
Este estudo aborda a forma de avalia????o do goodwill adquirido e faz outras considera????es sobre o goodwill desenvolvido internamente nas empresas, bem como examina o tratamento subseq??ente ?? sua mensura????o. No primeiro cap??tulo, faz-se a introdu????o do presente estudo, quando s??o feitas as considera????es hist??ricas sobre o goodwill. Ainda, no primeiro cap??tulo, exp??e-se o contexto, o problema, as hip??teses, os objetivos, a delimita????o do estudo, as justificativas, as contribui????es e a metodologia de pesquisa utilizada para a elabora????o deste estudo. Sendo considerando o goodwill um Ativo Intang??vel, faz-se em seguida uma abordagem sobre a defini????o de Ativo Intang??vel, bem como sua import??ncia na vida das empresas. No cap??tulo III s??o examinadas algumas defini????es de goodwill, bem como elencados fatores que fazem que ele exista. Exp??e-se, ainda, algumas classifica????es atribu??das ao goodwill. No capitulo IV aponta-se a forma de avalia????o do goodwill quando comprado e algumas formas de avalia????o do goodwill quando n??o comprado, incluindo-se c??lculos exemplificativos. No cap??tulo V verifica-se a rela????o entre o lucro de uma empresa e a exist??ncia do goodwill. Em seguida, s??o apresentadas as formas de reconhecimento cont??bil do goodwill, bem como algumas pr??ticas internacionais comparativas. No cap??tulo denominado O ??GIO NO BRASIL, s??o tratadas as formas de registro e manuten????o do ??gio como ativo no ambiente brasileiro, quando no estudo, s??o inclu??dos exemplos de sua contabiliza????o. Finalizando o presente estudo, s??o apresentadas as conclus??es sobre o tema.

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48

Borgström, Ingrid, and Stefan Andersson. "The Concept of Commensurate with Income : Retroactive adjustments and the arm's length standard." Thesis, Jönköping University, JIBS, Commercial Law, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-7492.

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This master’s thesis deals with the transfer pricing of intangibles and focuses on the U.S. standard commensurate with income. This standard has been accused of being incompatible with the overriding principle of transfer pricing, the arm’s length standard, and is not endorsed by the OECD. Recent developments on the topic include the introduction of a similar provision in Germany. The purpose is to evaluate the standard’s compatibility with the arm’s length standard and to establish the current position of the concept of commensurate with income.

To meet this purpose the thesis first describes the inherent problems surrounding transfer pricing of intangibles as well as provides a background to transfer pricing in the U.S. The focus then shifts towards the history, application and criticism of the commensurate with income standard. The thesis also gives an account of the OECD’s and Germany’s positions on the matter. In the final analysis the compatibility with the arm’s length standard is examined from two angles; the commensurate with income standard’s valuation approach on one hand and its use of hindsight on the other.

The commensurate with income standard uses an income approach to valuation of transfers of intangibles instead of the market approach recommended by the OECD. This may lead to overvaluation of intangibles and is not strictly in line with the arm’s length standard. The German commensurate with income provision is more in line with the market approach and is therefore more compatible with the arm’s length standard in this aspect.

The commensurate with income standard allows adjustments to transfer prices with the benefit of hindsight. The actual income from a transferred intangible is thus used as evidence as to whether or not the original transfer price was set reasonably. The OECD is of the opinion that only information known at the time of the transfer should be used, but makes an exception for the particular situation when a tax authority can prove that unrelated parties would have adjusted transfer prices retroactively. The point made here is that the commensurate with income standard places the burden of proof on the taxpayer, while the OECD places it on the tax authority. This allows the OECD to stay true to the arm’s length standard, while the U.S. and Germany deviates somewhat from it.

However, there is no exact manner in which to define the arm’s length standard, and even the OECD deviates from it more or less. The commensurate with income standard may be one step further away from the purest definition of it but not a complete deviation. The German version of commensurate with income manages to target the same problem while staying closer to the arm’s length standard. Germany has thereby found a middle way and might hold the solution to finding a consensus between the OECD and the U.S.

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49

Summers, James. "Tangible Intangibles in the United States’ Tax Cuts and Jobs Act : How Mixed Definitions of “Intangible” Lead to Mixed Results in the United States’ Efforts to Close Tax Loopholes, Move to a Territorial Tax System, and Reduce Base Erosion and Profit Shifting Abuses." Thesis, Uppsala universitet, Juridiska institutionen, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-352298.

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The United States’ Tax Cuts and Jobs Act of 2017 (TCJA) changed a 30-year-old definition of the term “intangible property” and added assessment requirements for two different types of “intangible income”, both of which deviate from the newly changed general definition of “intangible” and most common understandings of the meaning of the word. While it may appear unlikely that a change in meaning of a single word in a large tax code could have a drastic effect on international taxation, the differing definitions of “intangible” create far-reaching tangible consequences. The TCJA affects the international taxation of US-based corporations for cross-border transactions, among many ways, by employing different definitions of the word “intangible” in three different provisions. First, it modifies the general statutory definition of “intangible” to specifically include goodwill, workforce in place, and going-concern value will be examined. Second, it uses an unusually broad definition of “intangible” in the new tax category of global intangible low-taxed income (GILTI); and third, the meaning of “intangible” as used in assessing so-called foreign-derived intangible income (FDII) essentially creates a broad export subsidy. Each use of the term will also be assessed on how it ties into the TCJA’s intended purpose for the provision in which it appears. Additionally, they will be assessed on how they compare with established international tax standards provided by the Organization for Economic Co-operation and Development (OECD) and its Base Erosion and Profit Shifting (BEPS) Plan. By explicitly changing the definition of “intangible property”, it becomes apparent that the TCJA has increased the scope of potential tax liability for US corporations and has brought the US in line with the OECD’s use of the phrase as used in its model convention. In examining how the GILTI tax is calculated, it will become evident that the tax can be applied to income that is not connected to intangibles despite the seemingly limited scope implied by its name. Furthermore, a limitation on foreign tax credit means that GILTI might allow at least some continuation of the old worldwide tax system. While potentially overly-burdensome, GILTI seems to be broadly in line with the BEPS goal towards reducing profit shifting. As a result of how “intangible” is defined for purposes of determining FDII, two effects become apparent. First, for tax categorization, it encompasses income from both tangible and intangible assets. Second, it permits deductions that can be construed as an export incentive.

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50

Davidsson, Louise, and Sara Thulin. "The Legal Status of Domain Names : A Business Context." Thesis, Jönköping University, JIBS, Commercial Law, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-1089.

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Domain names are still a relatively unknown occurrence and despite being a natural part in

most people’s every-day life, there are few who reflect over their importance. The original

function of domain names was merely to serve as technical addresses and to facilitate the

locating of websites on the Internet. Today domain names are much more than this. In

addition to the address function, domain names may also serve as indications of goods,

services, businesses or information. The domain name is usually the first contact one gets

with a website and it has become crucial for businesses to have their company name or

trade marks registered as domain names. The issue of the legal status of domain names has

mainly been discussed from an American point of view and in Sweden this discussion has

almost entirely fallen under the radar. If the legal status of a domain name were clear, it

would be easier for businesses to avail themselves of the value of that domain name. It

would possibly even contribute to strengthening the legal protection for the domain name

holder, in for example insolvency or bankruptcy procedures.

Intellectual property exists in many different forms, the main being patents, trade marks,

copyright and design rights. Although there are many differences between them, they all

have in common that they establish property protection over intangibles such as ideas,

inventions, signs and information. As a domain name is not a physical object, there can be

no doubt that it is an intangible. The question is whether it is property. Intellectual

property is not a static area and it can, in line with societal and technological development,

be expanded to include new types.

The legal status of domain names is generally discussed in the light of the close connection

they have with trade marks. Except from their original function, the trade mark function of

domain names can probably be considered as one of the most commonly accepted. It is

indicated in this thesis that that function contributes to that a domain name can be

considered as a distinctive sign and thereby obtain protection, in the same way as an

unregistered trade mark.

According to current accounting rules, businesses may, to some extent, avail themselves of

the value of a domain name. Domain names are under certain circumstances identified as

intangible assets and even as ‘similar rights’ to for example trade marks and patents in

accounting and taxation situations.

At this time it is not possible to legislate on the area of the legal status of a domain name

on a Community level, as this most likely would have to include a consideration of the

existence of property rights and consequently fall outside the legislative powers of the

Community.

Both the legal development and the legal discussions on the topic of the legal status of

domain names in Sweden have been relatively sparse. Nonetheless, there have been some

interesting opinions.

By investigating what positions the different authorities, academics and practitioners have

taken on the legal status of domain names it can be concluded that the prevailing opinion

in Sweden is that domain names are not considered as property. The reason for this seems

to be that domain names as such, are in fact no more than technical constructions and that

by registering a domain name the registrant only becomes the holder of a contractual right.

However, there are some diverging opinions which could suggest that the legal status of

domain names in Sweden is not yet settled. The aspects which are then taken into

consideration include that domain names have developed to become important and

valuable assets for an increasing number of businesses. A domain name is a precondition

for the creation of a website and therefore of crucial importance for, in particular, online

based businesses. However, they are of increasing importance for all businesses to reach

out to and compete over the same customers.

It is advocated that the fact that domain names are freely traded with indicates that domain

names are property. It has also been questioned whether an asset with a true economic

value, such as a domain name, can exist without being considered as an item of property.

The steps taken in other jurisdictions have shown that the legal status of domain names is

not even clear in some of the countries with the greatest experience of domain names.

Nonetheless, the legal status is given attention in those countries and the discussion has

been initiated. In general, it can be concluded that the development seems to go toward

higher awareness of the value of domain names.

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Dissertations / Theses on the topic 'Intangible property'

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