Dissertations / Theses on the topic 'Intangible property'
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Eriksson, Emma. "Intangible Property : Defining Intangible Property for Transfer Pricing Purposes and Exploring the Concept of Economic Ownership." Thesis, Högskolan i Jönköping, Internationella Handelshögskolan, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-14760.
Full textDahmash, 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.
Full textRogerson, 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.
Full textWyatt, 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.
Full textKRACHKOVSKAYA, 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.
Full textBlakely, Megan Rae. "Intellectual property and intangible cultural heritage in Celtic-derived countries." Thesis, University of Glasgow, 2018. http://theses.gla.ac.uk/30838/.
Full textForrest, Jessica. "The intangible benefits of property ownership and agency in West Bengal /." CONNECT TO ELECTRONIC THESIS, 2007. http://dspace.wrlc.org/handle/1961/4253.
Full textBabinec, 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.
Full textHui, 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.
Full textBaxter, 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.
Full textHui, 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.
Full textTrerise, Jonathan. "A justified system of intellectual property rights." Diss., Columbia, Mo. : University of Missouri-Columbia, 2007. http://hdl.handle.net/10355/4788.
Full textThe 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.
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.
Full textChan, 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.
Full textKang, 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.
Full textGeng, 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.
Full textErlank, Wian. "Property in virtual worlds." Thesis, Stellenbosch : Stellenbosch University, 2012. http://hdl.handle.net/10019.1/71649.
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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
Dondolo, Luvuyo. "Intangible heritage: the production of post-apartheid memorial complexes." Thesis, University of Fort Hare, 2015. http://hdl.handle.net/10353/3044.
Full textWong, 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.
Full textWa, 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.
Full textChan, 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.
Full textShahwan, 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.
Full textA 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.
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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Master of Science in Conservation
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.
Full textSchlosser, 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.
Full textRamos, Jorge V. "The Economics of Trademarks." FIU Digital Commons, 2015. http://digitalcommons.fiu.edu/etd/2231.
Full textArikan, 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.
Full textTitle 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
Wells, David Michael. "Impact of brand equity on the purchasing of consumer durables." CSUSB ScholarWorks, 2007. https://scholarworks.lib.csusb.edu/etd-project/3139.
Full textWu, Ronald. "Transfer Pricing: Current Problems and Solutions." Scholarship @ Claremont, 2010. http://scholarship.claremont.edu/cmc_theses/87.
Full textSlepičková, Lenka. "Nehmotná aktiva ve světově uznávaných účetních systémech." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4678.
Full textKohlbeck, Mark Joseph. "Evidence of franchise value in the banking industry /." Digital version accessible at:, 1999. http://wwwlib.umi.com/cr/utexas/main.
Full textWong, 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.
Full textSifunda, 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.
Full textENGLISH 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.
Mášová, Hedvika. "Právní aspekty oceňování ochranných známek." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-165904.
Full textVan, 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.
Full textENGLISH 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.
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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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
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.
Full textMiarons, 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.
Full textZhuo, 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.
Full textRahnamafar, 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.
Full textLa, 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.
Full textXu, 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.
Full textPacovský, 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.
Full textLui, 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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Conservation
Master
Master of Science in Conservation
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.
Full textYang, 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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Conservation
Master
Master of Science in Conservation
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.
Full textThis 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.
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.
Full textThis 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.
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.
Full textDavidsson, 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.
Full textDomain 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.