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Journal articles on the topic 'Intangible property'
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Kang, In Sook. "Current Situation and Positive Direction of Intangible Cultural Property in South Gyeongsang Province." Liberal Arts Innovation Center 9 (May 30, 2022): 211–40. http://dx.doi.org/10.54698/kl.2022.9.211.
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The study examines the current policy of intangible cultural properties in Gyeongsangnam-do and suggest a positive intangible cultural policy in Gyeongnam with the background. The intangible cultural property policy faced a major change with the implementation of the Intangible Cultural Property Act in 2016. However, Gyeongnam cannot keep up with the changing trend of the times, but is settled for the Cultural Heritage Protection Act in the past. In this situation, the researcher mentions the Gyeongnam Intangible Cultural Property Policy based on the work of the National Heritage Center, which implements the national intangible cultural property policy. Researchers have investigated the site of intangible cultural properties in Gyeongnam since 2000, and they have been constantly colliding due to differences in perspective between the site of intangible cultural properties and the administrative agency that carries out policies. This is because there is distrust in each other.
Currently, the state operates intangible cultural properties, which are largely divided into transmission support, research, research records, exhibitions, performances, and education. The transmission support focuses on transferring skills such as screening for graduates, opening events once a year, bank operation of transmission crafts, and support for revitalizing traditional crafts. On the other hand, in the research records, intangible cultural properties are investigated, recorded, and academic research are conducted. Also, the exhibitions, performances, and education focus on transferring and distributing intangible cultural properties. While maintaining the basic principles of intangible cultural properties by transferring, distributing, and recording intangible cultural properties, the state is focusing on converting them into cultural contents that can be enjoyed by all people.
However, intangible cultural properties in Gyeongsangnam-do are complacent in the framework of original preservation, but sharing with local residents are overlooked. It is also questionable whether the original form of intangible cultural properties is properly descended.
Currently, Gyeongnam is trying to lay the foundation for the administrative system of intangible cultural properties under the Intangible Cultural Properties Act through a legislative notice of the Gyeongsangnamdo Ordinance on the Preservation and Promotion of Intangible Cultural Properties on September 9, 2012. In fact, the policy of intangible cultural properties in Gyeongnam has been implemented in accordance with the Cultural Properties Protection Act. Therefore, Gyeongnam's intangible cultural property policy was not implemented in line with the operation, management, support, and transfer system such as the Cultural Heritage Administration or the National Intangible Heritage Center. The paper discusses the positive direction of Gyeongnam intangible cultural property policy, focusing on the work of the National Intangible Heritage Institute, an institution that systematically implements the intangible cultural property policy.
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Katz, Michael L., and Carl Shapiro. "How to License Intangible Property." Quarterly Journal of Economics 101, no. 3 (August 1986): 567. http://dx.doi.org/10.2307/1885697.
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Adrian, Angela. "Intellectual property or intangible chattel?" International Journal of Intercultural Information Management 1, no. 4 (2009): 331. http://dx.doi.org/10.1504/ijiim.2009.025939.
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Bochańczyk-Kupka, Dominika. "Intellectual property as intangible good." Ekonomia i Prawo 18, no. 2 (June 30, 2019): 123. http://dx.doi.org/10.12775/eip.2019.010.
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Borkowski, Susan C. "Transfer pricing of intangible property." International Journal of Accounting 36, no. 3 (September 2001): 349–74. http://dx.doi.org/10.1016/s0020-7063(01)00108-x.
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Halliburton, Murphy. "Introduction." International Journal of Cultural Property 19, no. 3 (August 2012): 233–49. http://dx.doi.org/10.1017/s0940739112000239.
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AbstractThis issue aims to assess the state of claims over intangible forms of property, which have been expanding in recent decades enabled by Trade-Related Aspects of Intellectual Property and other international conventions. The articles examine the nature and limitations of intellectual property law and related property-like claims over intangible products and expressions, and present cases from the expanding margins of intangible property provisions including analyses of how these trends are playing out in the Global South and in areas outside of intellectual property law. The contributors show how both expansions of intangible property provisions and resistances to these expansions increase the terrain of experience that is enclosed by proprietary claims and suggest alternative strategies for responding to the contemporary intangible property regime.
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Cabral, Rafael de Oliveira, Gracielly Pereira Da Silva, Robelius De-Bortoli, and Gabriel Francisco Da Silva. "Certification seal to value tangible and intangible assets." Concilium 23, no. 6 (April 30, 2023): 440–50. http://dx.doi.org/10.53660/clm-1144-23d34.
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Valuing Intangible Assets is an advantage for companies and institutions that want to keep in constant evolution and development. This scientific article aims to demonstrate and explain the difference between tangible and intangible assets. Check why and how the certification seal values tangible and intangible assets, as well as its contribution to avoiding the process of degradation and amortization. In this work, we focused on the intangibles, mainly the Certification Seals, as they are part of the work group's project. We conclude that value management must be done through special control of Intellectual Property Sciences and Technological Prospecting.
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Soo Jin Jung. "From the Intangible Cultural Property to the Intangible Cultural Heritage." Journal of East Aisan Cultures ll, no. 53 (May 2013): 91–116. http://dx.doi.org/10.16959/jeachy..53.201305.91.
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Yasyshena, Valentyna. "The evolution of intangible assets in terms of social and economic development concepts." Herald of Ternopil National Economic University, no. 4(90) (December 12, 2018): 134–44. http://dx.doi.org/10.35774/visnyk2018.04.134.
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The article presents evidence that historically the emergence of intellectual property rights dates back to the pre-industrial stage of society’s development. The issuing of letters patent in England led to further development of intangible assets worldwide. The study considers chronologically social and economic development concepts which have been researched in academic papers of prominent scholars, namely, A. Smith, F. List, Knight, F. Machlup, W. Rostow, J. Galbraith, D. Bell, P. Drucker, and then highlights the key aspects that have affected the evolution of intangible assets. Thus, on the basis of reviewing the concepts developed by outstanding scholars, it is pointed out that the growth of intangible assets has been driven by knowledge and that a post-industrial society is based on unprecedented technological breakthroughs. Special reference is made to information viewed as the key production resource of a post-industrial society, whereas knowledge is seen as its internal source of progress. In a post-industrial society, people are regarded as capital. The essential importance and role of intellectual capital in company operations are embodied in professional and managerial skills of personnel. As shown in the article, there are not only research development concepts, but also normative documents, such as the Bulletin entitled «Amortization of intangible assets», in which intangible assets are identified as accounting items. Furthermore, the international system of intellectual property protection has been enhanced by the introduction of Paris and Berne Conventions. The paper also describes how the concept of intangible assets, which appeared in Ukraine’s legislation in 1993, is seen in the national legal system, specifically as intellectual property objects including industrial property and other items of property and use. With the introduction of Ukrainian Accounting Standards (UAS) 8 into the national legislation, it was firstly emphasized that intangible assets are non-monetary assets that, on the one hand, are non-material and, on the other hand, can be identified. The article also stresses that today’s society is passing a new stage of post-industrial development, which is accompanied not only by a rapid growth of service industries, science and education, but also by a significant increase of specialized knowledge in various fields. Finally, the need for further research of intangible assets is identified, since intangibles have a great impact on enterprise value and the competitiveness of the national economy as a whole.
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Child, James W. "The Moral Foundations of Intangible Property." Monist 73, no. 4 (1990): 578–600. http://dx.doi.org/10.5840/monist19907346.
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Nishihara, Yoichi. "An Anonymous Buyer of Intangible Property." Journal of Industry, Competition and Trade 14, no. 4 (January 19, 2014): 511–18. http://dx.doi.org/10.1007/s10842-013-0173-x.
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Esposito, Gaetano Fausto, and Marco Pini. "The Intangible Assets in the Green Transition of Firms: Empirical Insights from Italy." Symphonya. Emerging Issues in Management, no. 2 (December 20, 2022): 80–95. http://dx.doi.org/10.4468/2022.2.07.esposito.pini.
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We empirically investigate the simultaneous relationship between the various types of intangible assets and their effects on eco-innovation adoption through a sample of Italian manufacturing firms. The results highlight a positive influence of the intangibles on the likelihood to invest in eco-innovation. We observe, when focusing on the human capital, that while investments in only employee training only directly affect eco-innovation, the investments in management training for new business models indirectly influence eco-innovations by triggering the other intangible assets (R&D and intellectual property, Organizational capital, Open innovation).
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Wiederhold, Gio, Amar Gupta, and Erich Neuhold. "Offshoring and Transfer of Intellectual Property." Information Resources Management Journal 23, no. 1 (January 2010): 74–93. http://dx.doi.org/10.4018/irmj.2010102605.
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Offshore outsourcing of work to support software development and services is seen primarily as a transfer of labor to another shore. But with every outsourced job, intellectual property is transferred as well. Such transfers have significant long term effects on the balance of intellectual property (IP) generation and consumption. The value of intangibles is based on the income that these intangibles are expected to generate in the future. This paper relates the key issues of IP found in software, an important intangible, to business models used for offshoring. The use of a quantitative model for software valuation allows formal exploration of business alternatives. The motivation for this paper is to increase the awareness of the need for software valuation when developers of software and the users of that software reside in different countries. A scenario that involves Controlled Foreign Corporations as the mechanism for IP transfer is analyzed in detail.
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Hintzmann, Carolina, Josep Lladós-Masllorens, and Raul Ramos. "Intangible Assets and Labor Productivity Growth." Economies 9, no. 2 (May 24, 2021): 82. http://dx.doi.org/10.3390/economies9020082.
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We examine the contribution to labor productivity growth in the manufacturing sector of investment in different intangible asset categories—computerized information, innovative property, and economic competencies—for a set of 18 European countries between 1995 and 2017, as well as whether this contribution varies between different groups of countries. The motivation is to go a step further and identify which single or combination of intangible assets are relevant. The main findings can be summarized as follows. Firstly, all the three different categories of intangible assets contribute to labor productivity growth. In particular, intangible assets related to economic competences together with innovative property assets have been identified as the main drivers; specifically, advertising and marketing, organizational capital, research and development (R&D) investment, and design. Secondly, splitting the sample of European Union (EU) member states into three groups—northern, central and southern Europe—allows for the identification of a significant differentiated behavior between and within groups, in terms of the effects of investment in intangible assets on labor productivity growth. We conclude that measures promoting investment in intangibles at EU level should be accompanied by specific measures focusing on each country’s needs, for the purpose of promoting labor productivity growth. The obtained evidence suggests that the solution for the innovation deficit of some European economies consist not only of raising R&D expenditure, but also exploiting complementarities between different types of assets.
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Wu, Xueping. "The Legal Protection Path of Intangible Cultural Heritage of Ethnic Minorities Beyond the Framework of Intellectual Property Rights." Frontiers in Education Technology 7, no. 1 (February 5, 2024): p33. http://dx.doi.org/10.22158/fet.v7n1p33.
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For the legal protection of intangible cultural heritage of ethnic minorities, China has basically formed a legal protection mode combining international legal protection with domestic legal protection, and combining public law protection with private law protection. However, the protection of intangible cultural heritage by the intellectual property system is concentrated in two aspects: creative products (works) based on traditional knowledge and traditional skills that have not yet been disclosed and can be applied in industry. The protection of intangible cultural heritage of ethnic minorities is facing the dilemma of limited compatibility of intellectual property rights. Therefore, we should clarify the protection ideas of intangible cultural heritage of ethnic minorities, go beyond the framework of intellectual property rights, and form a diversified protection path of intangible cultural heritage of ethnic minorities.
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Roubi, Sherif. "The valuation of intangibles for hotel investments." Property Management 22, no. 5 (December 1, 2004): 410–23. http://dx.doi.org/10.1108/02637470410570761.
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Reviews the literature on the valuation of intangibles for hotel investments. Contrary to the sceptical outlook portrayed in the literature, demonstrates the effectiveness of ex‐post models and hedonic pricing models (HPM) as an objective and robust tool in separating and measuring intangible hotel property and decomposing total asset value. Develops two HPM models using data on 50 hotel properties appraised in 1997. All hotels are owned and managed by the same hotel company and affiliated with the same brand. Some 58 per cent of the properties are freeholds and the rest are leaseholds. Estimates the hedonic price equations by regressing appraised values on physical, location and economic characteristics of the properties. Results confirm the effectiveness of HPM and in fact its relative superiority to traditional ex‐ante modelling in measuring and decomposing intangible property. As expected at the outset, comparable‐leases and excess‐profits‐based models produced similar results.
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Kamoliddin, Khodjayev. "Valuation of intangible assets and intellectual property." Asian Journal of Multidimensional Research 11, no. 2 (2022): 118–22. http://dx.doi.org/10.5958/2278-4853.2022.00021.0.
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Семенов, Д. А., and Е. А. Могилевич. "Valuation of intangible assets and intellectual property." Экономика и предпринимательство, no. 8(121) (July 26, 2020): 1211–14. http://dx.doi.org/10.34925/eip.2020.121.8.241.
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В данной статье, авторами было проведено исследование в области оценки влияние объектов интеллектуальной собственности на современную экономическую систему. В статье приведены примеры различных видов лицензий, а также патентов, разобрана структура договоров на ОИС по видам лицензий и приведена их классификация. Авторами сделаны выводы о значимости интеллектуальной собственности в современной цифровой экономике, а также приведены примеры использования их в качестве стимулятора экономического роста. In this article, the authors conducted a study in the field of assessing the impact of intellectual property on the modern economic system. The article provides examples of various types of licenses, as well as patents, analyzes the structure of IPO agreements by type of license and provides their classification. The authors draw conclusions about the importance of intellectual property in the modern digital economy, and provide examples of their use as a stimulus for economic growth.
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Fomina, O. V., O. O. Avhustоva, and I. K. Shushakova. "Assessing the Intangible Assets." Business Inform 4, no. 519 (2021): 154–60. http://dx.doi.org/10.32983/2222-4459-2021-4-154-160.
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The article is concerned with the issues of assessing the intellectual property rights as part of intangible assets of enterprises. The article is aimed at substantiating the theoretical principles and improving methodological approaches to the assessment of intangible assets in the process of formation of the value of enterprise. The normative-legal regulation of valuation of intangible assets in order to determine the value of intangible assets of enterprises in monetary terms for the purposes of accounting and in the field of professional valuation activity is studied. The interrelationship of approaches of independent professional estimation and accounting valuation in order to apply it to the needs of accountance is specified. Described are the cost (based on determining the cost of expenses, necessary for the reproduction or substitution of the valuation object), profit (used to determine the valuation of intellectual property rights, based on the application of assessing procedures for transferring the expected profit to the value of the assessed object) and comparative (determines the market value of an intangible asset, when there is sufficient reliable information on prices in the market of such objects and the terms of contracts for the disposal of property rights to such objects) approaches to the valuation of intangible assets. The formulas for computing the value of intangible assets based on the cost approach are provided. The assessment of intangible assets is carried out according to the above specified formulas of the cost approach on the example of a patent for invention. It is determined that in the absence of an active market to determine the fair value of intangible assets, it is advisable to apply the cost approach, namely: the method of direct reproduction.
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Yasyshena, V. V. "Problems of documenting the accounting of intangible assets." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 1(48) (May 11, 2021): 58–64. http://dx.doi.org/10.26642/pbo-2021-1(48)-58-64.
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The situation related to the primary documents and the structure of their forms for accounting for intangible assets needs to be resolved. The existence of a number of options for the use of forms of primary documents for accounting for intangible assets, which complicates the documentation process, as the primary forms are partially collected and regulated by several laws and regulations. The need to streamline and summarize the primary documents for accounting for intangible assets and goodwill is emphasized, the order of which should be regulated by a single document. It is recommended to implement the Guidelines for the use of forms of primary accounting of intangible assets and goodwill, with a set of relevant details, which should include documents that will reflect all groups of intangible assets, not just those related to intellectual property. Emphasis was placed on the need to develop primary documentation that will reflect the operations with the formation of intangible assets that will create internal goodwill. It is noted that the use of uniform, agreed forms of primary accounting of intangible assets is also necessary to improve the quality of inspections by regulatory authorities. Primary accounting forms for inventory of intangible assets № IA-4 «Inventory description of intellectual property rights (PR)» and № IA-5 «Inventory description of objects of the right to use natural resources, property and other intangible assets» are developed and recommended to use. It is substantiated to make clarifications and introduce additional details to the inventory descriptions, which is necessary to improve the quality of information formation during the inventory. Emphasis is placed on the need to disclose in the process of inventory objective information about intellectual property objects by checking them for functional compliance, to record the working condition of such objects.
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Semchyk, Vitaliy. "Some aspects of the organizational and legal problems of accounting and audit of intellectual property on roads." Legal Ukraine, no. 12 (December 19, 2019): 24–30. http://dx.doi.org/10.37749/2308-9636-2019-12(204)-3.
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The article shows certain organizational and legal aspects of accounting and auditing of intellectual property of Ukrzaliznytsia. After the conducted analysis of legal acts, author makes the conclusion that legislatively determined for the accountant task of accounting and auditing of intellectual property objects cannot ensure the effective capitalization of Ukrzaliznytsia from the commercialization of intangible assets. Despite the problems related to the cost of intangible assets at Ukrzaliznytsya, we have considered only one of them. These are the legal and organizational aspects of accounting and auditing of intellectual property objects. It is not possible to carry out a qualitative study of each of these problems within one article. The article clarifies who is responsible for the accounting and auditing of intellectual property at Ukrzaliznytsia. The key question – who should be responsible for accounting and audit of intellectual property at Ukrzaliznytsia – is the obvious answer. The Order of the Ministry of Finance of Ukraine approved the National Regulation (Standard) of Public Sector Accounting 122 “Intangible Assets”. From the name of the order it becomes clear that the accounting is carried out by the accounting department of the enterprise. In accordance with the said Regulation, an intangible asset may be recognized as an asset if it meets the set of criteria, namely: it can be identified; there is a likelihood that the public sector entity will receive future economic benefits associated with its use; its value can be reliably determined. Therefore, this study offers an author’s vision for solving this problem. Key words: accounting and audit of intellectual property, Ukrzaliznytsia, intangible assets, intellectual property management, commercialization of intellectual property.
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Shen, Jialuo. "Exploration of Legal Protection of Intellectual Property Rights in Intangible Cultural Heritage." Journal of Education, Humanities and Social Sciences 31 (April 27, 2024): 204–11. http://dx.doi.org/10.54097/wfmthm22.
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The traditional cultures passed down through generations among various ethnic groups around the world constitute intangible cultural heritage. This heritage is closely tied to the cultural spaces and expressions of people's lives, bearing a myriad of traditional cultures. However, under the influence of rapid globalization and comprehensive digitalization, the ecological environment of intangible cultural heritage in China has undergone significant changes, challenging the inherent protection models of intangible cultural heritage. Due to the current inadequacy of related laws in China, there are many flaws in the legal protection of intangible cultural heritage. Therefore, by exploring the significance, characteristics, and issues related to the legal protection of intangible cultural heritage in China, corresponding measures and solutions are proposed to address the problems encountered in practice.
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Maslak, Mariya, and Petro Pererva. "INTELLECTUAL PROPERTY AS A COMPONENT OF INTANGIBLE ASSETS OF THE ENTERPRISE." Bulletin of the National Technical University "Kharkiv Polytechnic Institute" (economic sciences), no. 3 (August 31, 2021): 93–98. http://dx.doi.org/10.20998/2519-4461.2021.3.93.
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The article proves that intellectual property management systems should interact with the economies of all countries, while the competitive advantages of intellectual property develop innovative activities in the country, create real prerequisites for its ownership. The implementation of such an approach in the field of innovation and intellectual property management should take place at all levels of management of the Ukrainian economy - from the state level to the individual enterprise. The active development of innovation, the emergence of new technologies has led to a change in policy on intellectual property and the development of practices in the management of intellectual property. Due to its importance, intellectual property becomes the basic intangible asset of enterprise management. It is substantiated that intellectual property reflects intangible assets that are legally protected and belong to a particular enterprise. This means that other companies cannot legally use them outside the company. The biggest advantage of intellectual property is that it provides an industrial enterprise with competitive advantages. It is determined that intangible assets are to some extent a complex and specific area of management, which has a strong influence on the results of production and commercial activities of industrial enterprises. A detailed analysis of the structure of intangible assets and the leading role of intellectual property in them, which is sufficiently important. The method of analysis of intangible assets of an industrial enterprise is proposed and its structural scheme is given. It is proved that intellectual property in the system of intangible assets of an industrial enterprise reproduces both positive and negative effects. The positive effect is manifested in the creation of new information that allows you to discover something new and innovative about the development of technology, nature and society. The presence of such an effect is the basis for further innovative development of scientific and technological progress in all spheres of activity. The negative effect is manifested in the existence of certain negative results or consequences of consumption of this intellectual property. It is substantiated that intellectual property, as a specific category, is still insufficiently studied by science. It still has a lot of misunderstandings, which in some cases significantly complicates the already controversial mechanism for regulating relations in the field of intellectual property. At the same time, objects and subjects of this category are already precisely defined.
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Kamal, Mustofa, and Efridani Lubis. "Legal Protection of Government Agency Logo: Intellectual Property Law Versus State Financial Law." JURNAL ILMIAH LIVING LAW 12, no. 1 (January 31, 2020): 87. http://dx.doi.org/10.30997/jill.v12i1.2124.
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This study aims to determine the legal protection of the government agency logo according to intellectual property law according to state financial law and to find out the harmonization strategy of legal protection of government agency logos between according to intellectual property law and according to state financial law. Qualitative research is carried out using the applied law research approach. The results showed that the logo of government agencies is the result of intellectual property that can become a trademark or copyright. Repressive intellectual property legal protection can be done if preventive legal protection has been done through trademark registration or copyright. While legal protection for state finances can be done if the logos of government agencies become part of intangible assets. Government agencies are required to safeguard intangible assets through administrative safeguards, in the form of bookkeeping in financial statements, and legal safeguards, in the form of registering and storing proof of trademark certificates or copyrights. If these two safeguards are carried out, harmonization between legal protection according to state financial law and intellectual property law has taken place. Preventive and repressive protection of agency logos as intangible assets can be optimized. Keywords: agency logos, intangible assets, legal
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Kim, Heung Su. "Research on technology contribution evaluation model for commercialization." International Journal of ADVANCED AND APPLIED SCIENCES 9, no. 9 (September 2022): 1–8. http://dx.doi.org/10.21833/ijaas.2022.09.001.
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The purpose of this study is to calculate the quantitative and qualitative contribution of intellectual property rights owned by startups for successful commercialization. In the 4th industrial revolution economy, intellectual property rights, which play an important role in job creation and economic growth, play a very important role for startups. In particular, intellectual property rights are the most important asset for startups, and it is necessary to promote the sustainable growth of startups through efficient intellectual property management. This study evaluated the relative contribution of technology, human resources, and market assets, which are the sources of intangible assets for successful business start-ups through intellectual property transfer and technology trade. The contribution of the case companies to intangible assets was calculated by comprehensively judging four technologies related to each other. To this end, we find a strategy for the successful commercialization of intellectual property rights owned by startups by calculating the relative contribution of technical assets, human assets, and market assets, which are the sources of intangible assets. The contribution of the example company to intangible assets is calculated by comprehensively judging the four related intellectual property rights of the startup. In future research, we look forward to a follow-up study that can help companies make strategic decisions by comparing and analyzing various companies in consideration of industry and size.
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Roth, Felix. "Revisiting intangible capital and labour productivity growth, 2000–2015." Journal of Intellectual Capital 21, no. 5 (April 2, 2020): 671–90. http://dx.doi.org/10.1108/jic-05-2019-0119.
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PurposeThis paper aims to revisit the relationship between intangible capital and labour productivity growth using the largest, up-to-date macro database (2000–2015) available to corroborate the econometric findings of earlier work and to generate novel econometric evidence by accounting for times of crisis (2008–2013) and economic recovery (2014–2015).Design/methodology/approachTo achieve these aims, this paper employs a cross-country growth accounting econometric estimation approach using the largest, up-to-date database available encompassing 16 EU countries over the period 2000–2015. The paper accounts for times of crisis (2008–2013) and of economic recovery (2014–2015). It separately estimates the contribution of three distinct dimensions of intangible capital: (1) computerized information, (2) innovative property and (3) economic competencies.FindingsFirst, when accounting for intangibles, the paper finds that these intangibles have become the dominant source of labour productivity growth in the EU, explaining up to 66 percent of growth. Second, when accounting for times of crisis (2008–2013), in contrast to tangible capital, the paper detects a solid positive relationship between intangibles and labour productivity growth. Third, when accounting for the economic recovery (2014–2015), the paper finds a highly significant and remarkably strong relationship between intangible capital and labour productivity growth.Originality/valueThis paper corroborates the importance of intangibles for labour productivity growth and thereby underlines the necessity to incorporate intangibles into today's national accounting frameworks in order to correctly depict the levels of capital investment being made in European economies. These levels are significantly higher than those currently reflected in the official statistics.
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Ivanova, K. "Appraisal of property rights of intellectual property." Law and innovative society, no. 2 (13) (December 26, 2019): 33–39. http://dx.doi.org/10.37772/2309-9275-2019-2(13)-5.
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Problem setting. The urgency of the problem is caused by the fact that active innovation processes occurring around the world, informatization of society and transformation of knowledge into a source of progress indicate that the profitability of entrepreneurial activity in a market economy to some extent depends on the ability to dispose of the results of human intellectual activity, hence the importance of intellectual property, their value is constantly increasing, which requires the implementation of a special mechanism for determining their value (appraisal). Analysis of recent researches and publications. In the scientific literature the scientists such as V.S. Drobyazko, P.M. Tsybulov, O.O. Horodov, I.M. Bieltiukova, O.M. Vinnyk, A.O. Kodynets, O.R. Kibenko, O.O. Tverezenko, V.S. Shcherbyna, I.YE. Yakubivskyy have made a significant contribution to the development of the issues on valuation of property rights of intellectual property. Target of research. To analyze the mechanism for assessing the value of such group of intangible assets as property rights of intellectual property and identify the features of this mechanism. Article’s main body. Appraisal activity is a complex institution. Appraisal of intellectual property requires the integration of the economic concept of value and the legal concept of property. But the intangible character (ideal nature) of intellectual property objects distinguishes them from other civil rights objects and becomes a certain obstacle when it comes to determining their value. When it comes to appraisal of objects of the intellectual property rights, such actions are subjected not to intangible (ideal) objects, but to exclusive property rights to them. However, the Law “On Appraisal of Property, Property Rights and Professional Appraisal Activity” considered of objects of the intellectual property rights as intangible assets that, in turn, along with things, securities, units form a broader category “property”. If the legislator had given the object of valuation the exclusive property rights and classified them as “property rights that could be valued”, it would be more in keeping with their nature. The Law “On Appraisal of Property, Property Rights and Professional Appraisal Activity” distinguishes between the market value of property and non-market types of property values (ie other types of value that are different from market value). As a general rule, the market value of objects is determined. Thus the value of property rights of intellectual property is determined by the approximate price of market demand for them. Appraisal activity is carried out in cases established by the legislation of Ukraine, international agreements, on the basis of the agreement, as well as at the request of one of the parties to the contract with the consent of the parties. The legislation defines cases when appraisal shall be mandatory. Conclusions and prospects for the development. The commercialization of intellectual property objects requires the implementation of a special mechanism for determining their value (appraisal), and the improvement of current legislation in appraisal activity field. Property rights of intellectual property belong to those, which have a monetary valuation, and must be carried out under the legislation. Valuation of property rights of intellectual property may take place, in particular, in the following cases: 1) defining the valuation of the exclusive rights transferred under the contract in intellectual property field, in particular the license contract, and defining the license fee base; 2) contribution the property rights of intellectual property to the authorized (composite) capital of certain types of companies; 3) using property rights of intellectual property in joint activities without the creation of a legal entity (including in the form of a common partnership); 4) the pledge of the property rights of intellectual property.
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Kurniawati, Heny. "Analisis dan Tren Penggunaan Accounting Choice yang dilakukan Perusahaan di Indonesia Pasca Adopsi IFRS." Binus Business Review 4, no. 2 (November 29, 2013): 765–75. http://dx.doi.org/10.21512/bbr.v4i2.1392.
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This study aims to analyze the accounting choice used by Indonesia’s public listed companies after IFRS convergence effectively applied in 2011 and 2012. Data used in this study were financial statements of Indonesia’s public listed companies in 2011 and 2012. The analysis focused on accounting choice in fixed assets (PSAK 16), intangible assets (PSAK 19), and investment property (PSAK 13). The study showed that public listed companies tend to choose historical cost to account for their fixed assets, intangible assets, and investment property. For fixed assets, it is only 2.5% changing their accounting policy to revaluation method. While for investment property, it is only 15% using revaluation method. All of public listed companies used historical cost method to record their non-goodwill intangible assets.
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Kosmii, М. "THE SEMIОTIC NATURE OF THE SPATIAL STRUCTURE OF MODERN PROPERTY." Municipal economy of cities 6, no. 159 (November 27, 2020): 85–90. http://dx.doi.org/10.33042/2522-1809-2020-6-159-85-90.
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The article determines the semiotic nature of the spatial structure of the modern city, clarifies the reasons and conditions of its transformation under the influence of intangible factors. The city is determined by the main expression of the spatial structure, oriented to the person. Despite the unity and integrity of the city, its internal organization indicates the presence of a sufficient number of relatively autonomous elements and a variety of communication links that carry a semantic and value load. Based on the fact that the city and its space have always been a synthesis of various functional processes, united by one or another system of communications, the relationship between them was influenced by tangible and intangible factors. At the same time, the intangible is what unites the city at the existing semantic level. Historically, it was the presence of a spiritual or cultural center in the settlement that gave it urban status. Functional indicators of the intangible are defined as a person's desire to remain part of this space, to form its structure. It is established that if the material component of the city is formed in the process of interconnection of existing stationary processes and communication links, the intangible - gives the existing processes a value aspect, and at the same time acts as one of the elements of communication. If in the material sense communications are roads, means of communication, engineering and technological networks, etc., then intangible communications are faith, and also associative connection of each inhabitant of the city, with this city, its space, understanding of needs of development of city territory. Intangible communication forms a set of symbols, which ultimately make it possible to develop a "brand" of the city as an ideal space. The formed intangible semiotic signs of the city encode the perception and understanding of the human environment. Thanks to the signs, a person gives the surrounding space certain meanings, there is a distinction of own (personal, individual) space and its relationship with the space of another person, with the space of all city dwellers, as well as with the spatial structure of the city or urban system. It is established that the city as a living space has undergone a long evolution and transformation of all structures, the end result of which was the formation of a separate urban space as a self-sufficient clearly separated area, where the functional level of human life.
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Mashdurohatun, Anis, Gunarto Gunarto, and Oktavianto Setyo Nugroho. "CONCEPT OF APPRAISAL INSTITUTIONS IN ASSESSING THE VALUATION OF INTANGIBLE ASSETS ON SMALL MEDIUM ENTERPRISES INTELLECTUAL PROPERTY AS OBJECT OF CREDIT GUARANTEE TO IMPROVE COMMUNITY'S CREATIVE ECONOMY." Jurnal Pembaharuan Hukum 8, no. 3 (December 30, 2021): 485. http://dx.doi.org/10.26532/jph.v8i3.19791.
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This study aims to analyze the factors that affect the effectiveness of Intangible Assets of Intellectual Property of Small and Medium Enterprises as objects of credit guarantees, and the concept of appraisal institutions in assessing the valuation of intangible assets of intellectual property of Small and Medium Enterprises as objects of credit guarantees in order to improve the creative economy of the community. The method used in this research is empirical juridical. The data used are primary data and secondary data. Data collection techniques data collection through library research and field studies (through questionnaires, focus group discussions, and interviews). The results of the study found that the five factors that affect the effectiveness of Intangible Assets intellectual property of Small and Medium Enterprises as objects of credit guarantees are legal factors, law enforcement, infrastructure, society and culture. The legal factor that affects is there is no special legal product for public appraisers of IPR Intangible assets. In the practice, IPR intangible assets have not been accepted by all banks as objects of basic guarantees but only as objects of additional guarantees. It is caused by no trust from the bank toward the value of IPR as basic guarantees, there have been no appraisal institutions, and there is not intellectual property rights market yet, that makes IPR is not commonly used by banks and SMEs as IP owners. The concept of appraisal institutions in assessing the valuation of intangible assets of intellectual property of small and medium businesses as objects of credit guarantees, in order to improve the creative economy of the community, is necessary to form an appraisal agency through the products of laws and regulations. These regulations, among others, regulate the intangible assets of IPR, the purposes and objectives of the IPR assessment, the requirements to become an IPR appraiser, the function and authority of IPR assessment, the valuation method used, and so on.
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소병희 and Hye-young Jin. "Policy Suggestions for Important Intangible Cultural Property Preservation." Journal of Cultural Policy 26, no. 1 (January 2012): 174–99. http://dx.doi.org/10.16937/jcp.26.1.201201.174.
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Julia, Kolesnikova, Salyahov Eldar, and Fakhrutdinov Ruslan. "Correlation of Concepts of Intangible Property of the State, National Wealth and Intangible Heritage." Procedia - Social and Behavioral Sciences 188 (May 2015): 237–41. http://dx.doi.org/10.1016/j.sbspro.2015.03.379.
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Gao, Wei. "Protection and Management of Intangible Assets of Scientific Research Institutions." Scientific and Social Research 3, no. 2 (July 13, 2021): 185–89. http://dx.doi.org/10.36922/ssr.v3i2.1131.
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In view of the scientific protection and management of intangible assets of scientific research institutions, the importance of protection and management is expounded, and the significance of intangible assets to scientific research institutions is understood. In view of the problems existing in the management of intangible assets, the paper puts forward suggestions on three aspects: paying attention to the management of intangible assets property rights, optimizing the management mechanism of intangible assets and improving the specialty of intangible assets management. The purpose is to change the ideology of all managers, realize the value of intangible assets, and improve the protection and management system of intangible assets.
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O'Connor, Sean M., and Jason Liu. "The Risks of Clouded Property Title for Cannabis Business Owners, Investors, and Creditors." Blunt Truth: Looking at the Effects of Marijuana on Property Interests 3, no. 1 (October 2015): 67–89. http://dx.doi.org/10.37419/jpl.v3.i1.3.
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This Article provides a brief primer on the surprising range of assets that the CSA forfeiture provisions govern for the state-legal cannabis businesses. It outlines these provisions for tangible as well as intangible property, with an emphasis on risks to state-legal cannabis businesses’ intellectual property and issued securities. We argue that these forfeiture risks create clouded title for all subject tangible and intangible property—not only for the state-legal businesses and their proprietors, but also for those businesses’ outside investors, creditors, and suppliers/contractors.
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Lim, Kwangsoo, and Wesley Jones. "The Effect of Regional Differences on the Value-Relevance Proposition for Intangible Assets." International Journal of Finance & Banking Studies (2147-4486) 11, no. 4 (March 17, 2023): 89–94. http://dx.doi.org/10.20525/ijfbs.v11i4.2348.
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We examine the value relevance of intangibles reported by technology firms in electronics industries and any regional difference between Southern and non-Southern firms in the relative importance of how value relevance is reported. For technology firms, the essential asset in their valuation is intellectual property, which idiosyncratic accounting practices could have either capitalized or expensed. We are interested in the intangible assets and goodwill on balance sheets and amortization expenses from income statements, which together capture the magnitude of a firm’s intellectual property. We present evidence that the market value of a firm is negatively associated with the size of its intangibles but positively associated with the size of goodwill and amortization expenses. We find that this relationship between the market value of a firm and measures of intangibles is statistically stronger for Southern firms than for non-Southern firms. We interpret this finding as a manifestation of stronger accounting conservatism among Southern firms due to regional cultural differences. We find that the value relevance of intangibles weakened significantly during the 2008 financial crisis, and we interpret the intertemporal difference as a spillover effect of the stringent application of the fair value accounting standard (SFAS 157) to financial assets.
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Ubertazzi, Benedetta. "Safeguarding Intangible Cultural Heritage and the environment." Pravovedenie 64, no. 1 (2020): 124–37. http://dx.doi.org/10.21638/spbu25.2020.110.
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The Convention for the Safeguarding of the Intangible Cultural Heritage (hereafter known as the Convention) was adopted within the framework of UNESCO in October 2003. Article 2 of the Convention establishes that intangible cultural heritage (ICH) must be compatible with sustainable development. Sustainable development in relation to culture consists of three intertwined dimensions: society, environment, and economy. Chapter 6 of the Operational Directives for the Implementation of this Convention establishes a framework related to “environmental sustainability”. The framework consists of three pillars. The first pillar relates to “environmental impacts in the safeguarding of intangible cultural heritage”. The second pillar relates to “knowledge and practices concerning nature and the universe”. The final pillar concerns “community-based resilience to natural disasters and climate change”. Through analysis of the Convention, the Convention’s Operational Directives and elements of intangible cultural heritage inscribed on the Representative List of the Convention, this article will provide case studies where, in line with these pillars, intellectual property rights, particularly geographical indications, aim to support environmentally friendly practices. In so doing, this article will also seek to show that intellectual property rights can recognise communities as bearers of knowledge about nature and as essential actors in sustaining the environment. Indeed, this work will suggest that although intellectual property rights, if not carefully drafted, can pose risks for environmental sustainability, when correctly adopted they have the capacity to empower communities. Thus, the aim of this work is to show how intellectual property rights can be tools to facilitate safeguarding and sustainability for both intangible cultural heritage and the environment.
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ZVYAGIN, Sergei A., Yurii I. TRESHCHEVSKII, and Inna E. STRYGINA. "Intangible assets as an object of accounting expertise." International Accounting 26, no. 8 (August 15, 2023): 904–28. http://dx.doi.org/10.24891/ia.26.8.904.
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Subject. This article examines the theoretical and methodological problems of conducting accounting expertise of illegal actions in relation to intangible assets. Objectives. The article aims to analyze the framework of categories and concepts associated with intellectual property, investigate current methods and practices of committing illegal actions with intangible assets, and determine the sequence of expert accounting work and methods of expert research. Methods. For the study, we used the systems and logical approaches, and the general scientific cognition methods. Results. Based on the results of the categorical analysis, the article presents proposals for the elimination of contradictions in regulatory documents and the formation of a single definition and list of types of intellectual property (intangible assets) in them, which most fully reflects the actual state of affairs in this area, as well as proposals on the most important areas of concern of expert accounting research of accounting and intangible asset flow. Conclusions and Relevance. The presented proposals for the elimination of contradictions in regulatory documents and the formation of a single definition and list of types of intellectual property (intangible assets) will most fully reflect the actual state of affairs in this area and reduce risks during control, audit and expert activities. The results of the study can be used in the activities of forensic units of law enforcement agencies, control and audit offices and audit organizations in the examination, control and audit of illegal actions related to intellectual property objects.
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Temirkhxanova Mutabar Juraevna, Li Shaomin, Rizaev Nurbek Kadirovich,. "Improving The Intangible Assets Accounting: In A Pandemic Period." Psychology and Education Journal 58, no. 1 (January 29, 2021): 28–42. http://dx.doi.org/10.17762/pae.v58i1.652.
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This article provides information on the impact of the pandemic on intellectual property and its consequences, the activities of companies providing intellectual property services in the context of the pandemic, the intellectual ecosystem. Also, this article is devoted to the consideration of issues related to the creation of the intellectual property ecosystem throughout the world, research and experimental developments, R&D expenses, as well as accounting and assessment of inovation products.
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Omel’yanyuk, G. G., V. V. Gulevskaya, and A. S. Savenko. "Systematization of Intellectual Property Objects for Forensic Purposes." Theory and Practice of Forensic Science 14, no. 1 (April 10, 2019): 6–12. http://dx.doi.org/10.30764/1819-2785-2019-14-1-6-12.
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Correlation of the concepts of the object of forensic intellectual property investigation and the object of intellectual property is contemplated. The attributes of these objects are analyzed, in particular the intangible nature of intellectual property objects and the tangible character of the objects of forensic intellectual property investigation. A distinction is made between the concepts of ‘intellectual property’, ‘industrial property’ and ‘intangible assets’. The proposed systematization of intellectual property objects for forensic purposes is based on current practices in court ordered forensic intellectual property investigations. The case is made for setting up a new species of forensic investigation in the system of the Russian Ministry of Justice, as well as four new forensic science specialties: (1) investigation of items covered by copyright and related rights, (2) investigation of objects of patent rights and unconventional objects, (3) investigation of brand identities, (4) valuation of intellectual property objects.
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Butnik-Siversky, O. B., O. F. Doroshenko, Yu L. Borko, and V. L. Khomenko. "Model approach to estimating the cost of transfer of integral intangible system (technology)." Naukovyi Visnyk Natsionalnoho Hirnychoho Universytetu, no. 1 (February 28, 2022): 133–38. http://dx.doi.org/10.33271/nvngu/2022-1/133.
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Purpose. To represent the approach to estimating the cost of commercial transfer of integral intangible system (technology) as opposed to the set of assessments of separate intellectual property right objects. Methodology. To determine the estimation of the cost of integral intangible system (technology), we use the model approach involving formulas by the algorithm of investments in the development of innovative technology taking into account the cost and result reduction to the time factor, carried out and received before and after the target year (period) using the discount rate. Findings. The presented model approach to estimating the cost of commercial transfer of innovative technology is regarded not as separate intellectual property right objects, but as full cost estimating where the object of estimated cost is property right to integral intangible system (technology), which essentially simplifies the calculations of cost estimating the intellectual property rights of technology transfer and creates opportunities for the implementation of innovative technical and technological project of new generation production, associated with an integral intangible system (technology) aimed at making a profit (income). Originality. A new approach proposed to estimating the cost of the innovative technology commercial transfer that is an integral intangible system as a set of scientific and engineering knowledge turned into work methods and equipment, sets of production material factors, types of their combination to create a particular product or service. It leads to obtaining synergetic effect on the results of innovative product sales represented as profit (income). The important condition of the estimated cost of technology object property right is its quantitative value for the consumer, when the quantitative appraisal becomes identical (equivalent) to the value of material embodiment of technology object or a carrier presented in an objective form i.e. available for perception by others. Practical value. The proposed model approach to estimating the cost of the property rights to integral intangible system (technology) simplifies the calculation of the value of the developed or implemented innovative technology (-ies) aimed at creating and implementing new generation production in the real economics sector that will increase efficiency and lead to pumping up the countrys budget.
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Chaikovskaya, L. A. "Accounting of Intangible Assets and Their Reflection in Corporate Reporting in Conditions of Digital Transformation." Intellectual property law 2 (July 1, 2021): 19–22. http://dx.doi.org/10.18572/2072-4322-2021-2-19-22.
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Relevance. Recently, intangible assets have become of particular importance for companies and become an essential information component of its reporting in its analysis. Against the background of a total digital transformation, digital assets are more and more entrenched in all spheres of public life, and the mechanisms for creating, using and protecting intellectual property are becoming especially relevant. Results. The article reveals the features of accounting for intangible assets and their reflection in corporate reporting. The attitude towards intellectual property in the context of digital transformation is considered, as a result of which the value of the company’s assets increases significantly, including due to cases of a better assessment of intellectual property. Today, intellectual property rights have become a leading economic resource. In turn, the digital transformation of the intellectual property sphere has affected to some extent such a specific class of intangible assets as cryptocurrency. In addition, the article discusses the importance of creating value based on intangible assets, which will have serious consequences for the management of the company in the future, and thus more attention will be paid to the formation of indicators in corporate reporting that reflect their real state. Methods. The research is based on complex and systemic analysis, general scientific methods of cognition — analysis and synthesis, dialectical method, systematization and classification, process and system approaches, as well as the comparison method. Discussion. A problematic issue is the reflection of intangible assets in accounting. This is due to the need for timely and proper execution of primary documents in strict compliance with the requirements of regulatory enactments. Difficulties arise when accepting individual objects for accounting, due to the fact that objects do not always meet the conditions for recognition.
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Lando, D., and E. Borovskaya. "Trade secrets (know-how) accepted for accounting: legal and economic aspects." Science and Innovations, no. 5 (June 13, 2024): 26–29. http://dx.doi.org/10.29235/1818-9857-2024-05-26-29.
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The article deals with the economic aspects of the application of the norms on trade secrets (know-how) in connection with the constant transformation of approaches to the legal protection of this intellectual property object in the Republic of Belarus. The article considers the issues of valuation of trade secrets (know-how), reflection of operations with them in accounting, validity of their inclusion in the intangible assets of the organisation. The conclusion is made that due to the interest of the Republic of Belarus in strengthening the innovation component of the economy, it is advisable to return to the possibility of transferring the right to use the information constituting trade secrets (know-how) under the agreement rather than the information itself. This is connected with the legal definition of the object of intangible assets as a set of property rights. The authors propose to use a systematic approach to changing the rules on the acceptance of property rights to intellectual property objects for accounting as intangible assets, which can be facilitated by the choice of one of the proposed models.
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Cordazzo, Michela, and Paola Rossi. "The influence of IFRS mandatory adoption on value relevance of intangible assets in Italy." Journal of Applied Accounting Research 21, no. 3 (April 18, 2020): 415–36. http://dx.doi.org/10.1108/jaar-05-2018-0069.
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PurposeFollowing the mandatory IFRS adoption in 2005, the Continental European accounting systems changed. This study investigates if it influenced the value relevance of intangible assets in Italy.Design/methodology/approachTo measure the value relevance of intangible assets of non-financial firms listed on Borsa Italiana from 2000 to 2015, this study isolates the impact of several classes of intangible assets on stock prices and then classifies firms according to intangible asset intensity.FindingsGoodwill, intellectual property and other rights, start-up costs or other intangible assets are significantly correlated with stock prices when Italian accounting standards were applied prior to 2005, whereas research and development expenditures are not associated with stock prices. The mandatory IFRS adoption has exerted positive effects only for goodwill and research and development expenditures, and it is negative for start-up costs. Further, when intangible-intensive firms are considered in the post-IFRS adoption period, declining value relevance exists relative to intellectual property and other rights or research and development expenditures; goodwill and other intangible assets increase in value relevance.Research limitations/implicationsThis study is subject to country-specific determinants and firm-specific characteristics. It treats accounting standards as exogenous, and the classification reflects the concentration of intangible assets in an industry. By relying on investors’ assessments of risk, it does not sufficiently explore the risk conveyed by future abnormal earnings and earnings volatility.Practical implicationsThis study offers insights for measuring and reporting intangible assets, by specifying that their value relevance depends on their level and aggregation.Originality/valueThis study investigates the value relevance of intangible assets in the post-IFRS period, in reference to intangible-intensive firms. It also divides intangible assets into several classes to specify the value relevance of goodwill.
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Hanyue, Wang. "Intangible Property: Protection of Virtual Property in Electronic Games in China and US." Journal of Finance Research 4, no. 2 (November 3, 2020): 119. http://dx.doi.org/10.26549/jfr.v4i2.3752.
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With blossoming of the electronic games, the strategy of game developer preference is that the player uses real money to buy the virtual property in the game. The purpose for the strategy which keeping the game promote and developing the game system on the platform to attract more users.With the increasing amount of game, the main strategy is same. The chain, the End User License Agreement (EULA) which between the game developer and player is vital. EULA used to rule that the virtual property is belong to the game developer. However, for now, the virtual property has different acquisition way, “all virtual property belongs to the developer” since already unfair.Staring from the first virtual property lawsuit in China, this paper introduces the virtual property of electronic game and legal protection in US and China. Second, discussion the reasons to protection virtual property and provide proposals for a potential legislative solution in China. At the end, this paper presents the reason that copyright law not suitable to protect the virtual property.
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Harahap, Herlina Hanum, Indra Fauzi, and Supian Supian. "DIFFERENCES IN THE DISTRIBUTION OF INHERITANCE ISLAMIC LAW AND BATAK LECTURES." JURNAL RECTUM: Tinjauan Yuridis Penanganan Tindak Pidana 5, no. 1 (February 6, 2023): 859. http://dx.doi.org/10.46930/jurnalrectum.v5i1.2809.
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Customary inheritance is the process by which tangible and intangible property is inherited and passed on from generation to generation. The customary law of inheritance contains provisions on the transfer of property and intangible property from generation to generation to their descendants. An heir is a person who dies, whether male or female, leaving behind a portion of the property acquired and the rights and obligations that must be exercised during his lifetime, whether by will or not. The legal basis for the crown prince to bequeath part of the crown prince's property according to BW inheritance law. Many or at least the share that the heirs receive from the applicable law. Therefore, all heirs have the same inheritance. Meanwhile, batak customary punishment is based on the provisions of the law and ordinary presidential orders on the division of inheritance.
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VALIHURA, Volodymyr. "PHENOMENOLOGY OF PROPERTY TAXATION." WORLD OF FINANCE, no. 1(66) (2021): 138–48. http://dx.doi.org/10.35774/sf2021.01.138.
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Introduction. The ownership encompasses the subject’s ownership of a tangible or intangible object with all the formalized or informal manifestations of the phenomenon. Therefore in the process of property taxation it is necessary to take into account all the features of ownership, to consider this process from the standpoint of imposing tax on the owner in inseparable relationship with its property, social characteristics and impact on economic interests. The purpose of the article is to scientifically substantiate the essence and determine the criteria of the phenomenological approach to the property taxation. Results. The essence of the category “property” in the reference literature is investigated, its key features are substantiated, on the basis of which the own vision of the essence of this definition is presented. The concept of “property taxation” is defined from the standpoint of taking into account the characteristics of the category “property”. Criteria for the implementation of the phenomenological approach to property taxation are proposed. Ways to minimize tax liabilities in the process of property taxation are covered. Conclusions. The concept of “property taxation”, taking into account its features and in accordance with the content of the taxation process, we have defined as the imposition of taxes on entities in the process of possession of tangible or intangible goods, acquisition of property rights and its termination.
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Kuenzler, Adrian. "Intellectual property on the cusp of the intangible economy." Journal of Intellectual Property Law & Practice 16, no. 7 (May 3, 2021): 692–704. http://dx.doi.org/10.1093/jiplp/jpab042.
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Wendland, Wend. "Intangible Heritage and Intellectual Property: challenges and future prospects." Museum International 56, no. 1-2 (May 2004): 97–107. http://dx.doi.org/10.1111/j.1350-0775.2004.00463.x.
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Steyn, M. "Transfer pricing methods in the context of intangible property." South African Journal of Accounting Research 18, no. 1 (January 2004): 43–64. http://dx.doi.org/10.1080/10291954.2004.11435108.
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Sherman, Brad, and Michael Power. "Law, Accounting and the Emergent Positivity of Intangible Property." Social & Legal Studies 3, no. 4 (December 1994): 477–95. http://dx.doi.org/10.1177/096466399400300402.
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