Academic literature on the topic 'Intangible rights'
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Journal articles on the topic "Intangible rights"
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Chorążewska, Anna. "Konstytucyjne prawa osobiste i majątkowe twórców nauki de lege lata i de lege ferenda. Zagadnienia konstrukcyjne w kontekście uniwersalnego systemu ochrony praw człowieka." Przegląd Prawa Konstytucyjnego 67, no. 3 (June 30, 2022): 39–51. http://dx.doi.org/10.15804/ppk.2022.03.03.
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This paper focuses on analysing the relationship between intellectual property law and human rights in point of view protecting the moral and material interests of the creators of intangible goods. The paper aims to determine whether the catalogue of human rights includes the subjective right of the creators of intangible goods to protect their personal and material rights to the fruits of their intellectual work and reconstruct the content of this right. The considerations are carried out from the background of the Polish and universal system of protecting human rights and the legal requirement to provide adequate protection to the creators of Science. The paper concludes that the catalogue of human rights includes the subjective right of the creators of intangible goods to protect their moral and material interests and reconstruct the content of that right.
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Tsikalo, Volodymyr. "Specific characteristics of corporate rights under Ukrainian legislation." Cuestiones Políticas 40, no. 73 (July 29, 2022): 633–54. http://dx.doi.org/10.46398/cuestpol.4073.36.
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The article is devoted to the study of the peculiarities of the exercise of corporate rights under the civil law of Ukraine in order to identify their specific characteristics. Through a documentary methodology, close to legal hermeneutics, it was concluded that the participant of a legal entity (company) may have not only corporate rights but also other rights over this legal entity (company). Therefore, it is not enough to say that the rights of a person whose participation is defined in the authorized capital are corporate. It is important that the content of these rights is due to the ownership share (share, number of shares) in the authorized capital of the legal person (company). It was also found that intangible corporate rights must be distinguished from the personal intangible rights of the individual. The concepts of “non-economic rights” and “non-economic personal rights” are not identical. In relation to a person, intangible rights should be divided into two types: non-economic rights that are not closely related to a person (e.g., non-economic corporate rights); intangible rights that are closely related to a person and are inseparable from a person (personal intangible rights).
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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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Wu, Xueping. "Review and Reflection: The Perfection of the Legal Protection System for Representative Inheritors of Intangible Cultural Heritage of Ethnic Minorities." Social Science, Humanities and Sustainability Research 5, no. 1 (February 7, 2024): p93. http://dx.doi.org/10.22158/sshsr.v5n1p93.
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The protection of representative inheritors of intangible cultural heritage of ethnic minorities is the basis of inheriting intangible cultural heritage. By combing the provisions on the representative inheritors of intangible cultural heritage in China’s existing legal norms, combining with practical problems, examining the shortcomings of existing provisions, this paper puts forward optimization ideas from three aspects: improving the identification mechanism of inheritors, stipulating the rights of inheritors clearly, and strengthening the protection of the rights of inheritors, so as to realize the research goal of protecting the representative inheritors of intangible cultural heritage of ethnic minorities.
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Giguère, Hélène. "Cultural rights and “Masterpieces” of Local and Translocal Actors." Ethnologies 36, no. 1-2 (October 12, 2016): 297–324. http://dx.doi.org/10.7202/1037611ar.
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This paper deals with European experiences of inscription of traditional cultural practices on UNESCO’s Representative List of Intangible Cultural Heritage (ICH). It will first establish the institutional context of the UNESCO’s listing within the framework of reflections on cultural rights. Then, the author briefly presents four European masterpieces in the Mediterranean area. A comparative analysis follows which specifically focuses on the multiplication of practitioners and on translocality; on the overlapping between institutions and artisans; on the use of intangible cultural heritage as a driver for local development via cultural tourism; and on the multimedia “museification” of the intangible. The comparative study of the listing of these intangible cultural heritage traditions also questions the value of customary law versus freedom of expression and creation. It reveals the tensions between the “purity” and “impurity” of cultural practices and social agents, as well as exclusions related to ethnicity, sex or territory. These tensions create new social divisions and remodel the link people have with cultural practices. An examination of gender sheds light on the marginality of women in public space.
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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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Monteiro Penteado, Ana Elisa. "The law of the land: intangible ad tangible rights in Aboriginal Australia." Revista de Direito Econômico e Socioambiental 3, no. 1 (January 1, 2012): 227. http://dx.doi.org/10.7213/rev.dir.econ.socioambienta.03.001.ao08.
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This article deals with the Convention on Biological Diversity, article 8 (j) in connection tothe national and local legislation to be enacted prior to article 8 (j) enforcement. It showsthat for legal protection of Indigenous Peoples’s intangible rights, land rights are to be resolvedby government and organisms devoted to land right claimed by Aboriginal Peoples.The experience of Australia through its recent colonization, decolonization and reviewof social values presented by Rudd Administration secured Indigenous Peoples rights. In conclusion, this article proposes a multi-action from historical, political, legal and jurisprudentialsources for article 8 (j) to be operative.
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Chen, Shuangshuang. "Study on the Application of The Income Approach in The Valuation of Road Toll Rights." Frontiers in Business, Economics and Management 9, no. 2 (June 5, 2023): 108–11. http://dx.doi.org/10.54097/fbem.v9i2.9136.
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Highway toll rights are intangible assets dependent on the physical assets of highways, and their value assessment differs greatly from that of general intangible assets. On the basis of elaborating their special characteristics, this paper analyses the theoretical basis and calculation model of the present value of revenue method in the valuation of highway toll rights, and puts forward policy and technical suggestions for the future application of the revenue method in the act of transferring toll rights.
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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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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.
Dissertations / Theses on the topic "Intangible rights"
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Trerise, Jonathan. "A justified system of intellectual property rights." Diss., Columbia, Mo. : University of Missouri-Columbia, 2007. http://hdl.handle.net/10355/4788.
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Thesis (Ph. D.)--University of Missouri-Columbia, 2007.The entire dissertation/thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file (which also appears in the research.pdf); a non-technical general description, or public abstract, appears in the public.pdf file. Title from title screen of research.pdf file (viewed on December 14, 2007) Vita. Includes bibliographical references.
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Mansutti, Anna <1989>. "INTANGIBLE CULTURAL HERITAGE AND HUMAN RIGHTS: CASE STUDY IN THE IMMIGRANT SOCIETY OF NORTH CAROLINA, USA." Master's Degree Thesis, Università Ca' Foscari Venezia, 2015. http://hdl.handle.net/10579/5901.
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Article 2 (1) of the UNESCO Convention on the Safeguarding of the Intangible Cultural Heritage defines “intangible cultural heritage” as “the practices, representations, expressions, knowledge, skills – as well as the instruments, objects, artefacts, and cultural spaces associated therewith – that communities […] recognize as part of their cultural heritage.” Cultural Heritage than, is the “expression of the ways of living developed by a community and passed on from generation to generation”.
The thesis will focus on the problem of immigration, integration and citizenship, in relation to the international conventions on the protection of intangible cultural heritage. The issue of Cultural Heritage invests many aspects of the immigration policies, such as the education problem, the preservation of the language, integration, and the protection of human rights.
After briefly outlining the problems of immigration in the United States, showing data, outlining immigration policies and international issues, the thesis will then summarize the problems of cultural integration and the consequent development of the concept of intangible Cultural Heritage.
Together with the policies concerning integration and the social and cultural processes that are actuated to help an individual to become part of a society, countries and international organizations have established to draft a whole set of conventions apt to safeguard the particular issue of the cultural intangible heritage of the people arriving in a new country. In a second part, the 1995 “Framework convention for the Protection of National Minorities”, the 2001 UNESCO’S “Universal Declaration on Cultural Diversity”, the 2003 “Convention on the Safeguarding of the Intangible Cultural Heritage”, and the 2005 “Convention on the Protection and Promotion of the Diversity of Cultural Expressions”, will be presented, analyzing which countries have ratified them and why.
Finally, the thesis will focus on the particular frame of the United States of America and the peculiar case of North Carolina. In the latest years, North Carolina has become part of the movement of states and local municipalities searching for new strategies to compensate the failure of federal immigration reform at the national level. North Carolina has become an important barometer of contemporary immigration debates for the nation. The thesis will analyze few specific case studies regarding the initiatives, laws and statements issued by the government and institutions of North Carolina, as well as the international organizations working in the state on the protection and development of the Cultural Heritage and related issues in the immigrated minorities.
The final objective of the thesis will be to understand if there are strategies, or ideas that can be shared to help and improve the social condition of many new citizens. Why has immigrant segregation increased even if racial segregation has declined? What can governments and international organizations do to promote the integration of different cultures and at the same time preserve their national Cultural Heritage, and how can international law help?
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Arikan, Asli Musaoglu. "Essays on corporate strategy: evolution of corporate capabilities and the role of intangible assets." Connect to this title online, 2004. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=osu1086374216.
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Thesis (Ph. D.)--Ohio State University, 2004.Title from first page of PDF file. Document formatted into pages; contains xii, 144 p.; also includes graphics (some col.). Includes bibliographical references (p. ). Available online via OhioLINK's ETD Center
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Gagliani, Gabriele. "International Investment Law and the Tangible and Intangible Aspects of Cultural Heritage : Substantive Discipline and Dispute Settlement Interactions." Thesis, Université Paris-Saclay (ComUE), 2017. http://www.theses.fr/2017SACLN012.
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La relation entre droit international des investissements et patrimoine culturel a fait l’objet de rares études et réflexions, et ce uniquement de manière récente. D’une part, le droit international des investissements a connu une croissance et un développement considérables uniquement dans les dernières trois décennies. D’autre part, comme certains auteurs l’ont souligné, le patrimoine culturel a un statut quelque peu ‘incertain’ en droit international. À la lumière des rares études sur ce sujet, qui généralement mettent en évidence les rapports conflictuels et ambigus entre droit international des investissements et patrimoine culturel, la thèse s’est proposée d’analyser la relation existant entre la réglementation internationale des investissements étrangers et le patrimoine culturel dans se multiples expressions, et cela aussi bien sur le plan des règles substantielles que du contentieux et de la résolution des différends d’investissements concernant la culture. L’idée que la relation entre les investissements étrangers et le patrimoine, réglés par le droit international de manière et amplitude différentes, puisse apporter des avantages mutuels a servi de prémisse générale pour toutes les études menées dans le cadre de la thèse. Parmi les investissements, les investissements étrangers revêtent une grande importance dans les périodes de crise économique et de difficulté à rassembler les ressources nécessaires à préserver le patrimoine. Les investissements sont donc vitaux pour la culture. Cela ne contredit pas l’idée qu’il existe des situations de ‘conflit’, quand les activités économiques peuvent potentiellement causer des dommages et/ou représenter un danger pour le patrimoine. Les recherches et les analyses effectuées ont montré que les traités en matière d’investissements contiennent souvent plusieurs dispositions concernant la culture et le patrimoine culturel. En matière de litiges, les différends d’investissement ont impliqué ou touché aux formes et expressions les plus variées de la culture : des sites UNESCO patrimoine de l’humanité aux industries culturelles, aux lieux de mémoire et au patrimoine des communautés indigènes. En outre, d’une façon quelque peu surprenante et inattendue mais significative, les règles qui protègent les investisseurs internationaux ont été invoquées par des investisseurs qui avaient réalisé des investissements dans les biens et ‘ressources’ culturelles ainsi que pour défendre les activités économiques relatives au « capital culturel » des communautés indigènes. Les diverses études conduites dans le cadre de la présente thèse ont permis de montrer plusieurs aspects et facettes de la relation entre investissements étrangers et patrimoine et de tirer diverses conclusions. Les recherches effectuées ont montré la nécessité d’investissements étrangers pour la protection, sauvegarde, conservation et valorisation de chaque expression culturelle, et les avantages d’une interaction entre régulation internationale des investissements et patrimoine culturel : la relation symbiotique entre droit international des investissements et patrimoine culturel a été démontrée. Cette première réflexion conclusive « soulève » un deuxième élément : il existe, dans le droit international de la culture et du patrimoine, un espace légitime et ample réservé au droit international des investissements. Symétriquement, l’arbitrage d’investissements peut représenter un instrument valide de résolution des différends en matière de patrimoine. Enfin, on peut soutenir que l’intersection des règles internationales en matière d’investissements étrangers avec les règles internationales en matière culturelle peut être déterminante dans la création, ou soutenir la présence, d’un système qui tienne compte – à travers des standards précis de transparence, légalité et légitimité – de l’ensemble des intérêts impliquésThe relationship between international investment law and cultural heritage has commanded little attention and only recently. Certainly, international investment law has become one of the most prominent branches of international law. Its development has been strictly connected to the soaring growth of bilateral treaties on the promotion and protection of foreign investment and free trade agreements with foreign investment chapters. n turn, the status and place of cultural heritage under international law has grown, significantly progressing from some provisions included in international humanitarian conventions on the protection of heritage during armed conflicts. In light of the few studies existing on the subject of this thesis, which have in general concluded that conflictual and ambiguous relations exist between international investment law and cultural heritage, this thesis proposes to analyze this relation from both the substantive and dispute settlement standpoints. The idea that the relation between foreign investment and cultural heritage, regulated in different ways and ‘intensities’ by international law, could be positive was a general premise for all the research. Indeed, among investments, foreign investments have a great importance in a moment of economic crisis and difficulty in finding appropriate resources to safeguard heritage. Investments are hence vital for culture. The researches and analyses carried out for the thesis have shown that investment treaties often contain a number of provisions concerning culture and cultural heritage. With regard to international disputes, investment disputes have involved or touched upon different cultural forms and expressions: from UNESCO sites to cultural industries, to lieux de mémoire and indigenous communities’ heritage. Further, quite surprisingly, the international rules protecting foreign investors have sometimes been invoked, or resorted to, by subjects that had invested specifically in cultural ‘resources’ or to protect economic activities based on indigenous communities’ culture. The studies and researches carried out for this thesis have made it possible to reach and demonstrate a number of conclusions. First, the researches carried out have demonstrated that foreign investments are necessary to protect, safeguard, preserve and promote any form of cultural expression, and a strong interaction exists between the international regulation of foreign investments and cultural heritage. It has thus been shown that there exists a symbiotic relationship between international investment law and cultural heritage. Second, it has been possible to prove that, within international culture and cultural heritage law, there exists a ‘legitimate space’ for international investment law. Symmetrically, international investment arbitration can represent a valid cultural dispute settlement mechanism. Lastly, it is possible to assert that merging international rules on foreign investments and international rules on culture or cultural heritage can lead to create, or support the existence of, a more transparent, legitimate and rule-of-law-based system. In the light of all these considerations, the research, analysis and reflection carried out for the thesis has demonstrated how positive the relation between international investment law and cultural heritage can be fro states and the society. This, without denying any potentially negative effect. One might hope that the results obtained allow to adapt any practice in the field of culture. The protection of cultural heritage can indeed be strongly enhanced through the regulation of foreign investment
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Segal, Andy. "The High Cost and Value of Patents: Finding the Appropriate Balance Between the Rights of the Inventor and the Advancement of Society." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/400.
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Property rights are the backbone of Western Civilization. Capitalism can only be successful if individuals feel secure about the ownership of their assets. Patents are the property rights granted to the inventor by the government. Without these rights, inventors will find it extremely difficult monetizing their contributions to society. Thus, in an effort to incentivize innovation and commit society to human progress, our Founding Fathers built our country on a strong set of intellectual property rights.
At the same time, nothing impedes innovation like a monopoly and, in essence, all a patent amounts to is a monopoly, the right to exclude others from monetizing a specific innovation over an extended period of time. Hence, at the margin, patents increase the incentive to create new patentable knowledge, while simultaneously also stifling the dissemination of that knowledge. A good patent system strikes the right balance between innovation and a government-granted, anti-competitive monopoly.
After a 20-year period of an unprecedentedly pro-patent environment in the United States, the value of patents has never been higher. Patents, as opposed to their intended use of incentivizing innovation, are now seen as a form of protection against litigation, and also a weapon to litigate patent infringements to extract license fees and royalty payments from companies who are supposedly in violation of these patents. The pendulum has swung, and patents are now stifling innovation to an extent not conceived of by our Founding Fathers. This thesis will explore the reasons for the extreme increase in the value of patents over the years and will attempt to propose a plan of action to swing the pendulum back where our Founding Fathers originally intended it to be.
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Le, Brun Antoine. "Les décisions créatrices de droits." Electronic Thesis or Diss., Rennes 1, 2021. https://buadistant.univ-angers.fr/login?url=https://bibliotheque.lefebvre-dalloz.fr/secure/isbn/9782247226610.
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Par une étude d’ensemble de la jurisprudence, de la législation et de la doctrine, cette thèse a pour objet de proposer une définition renouvelée de la notion de décision créatrice de droits tout en procédant à l’analyse critique du régime juridique applicable à cette catégorie d’actes administratifs.Le travail de définition a été mené sous un angle à la fois fonctionnel, tenant au régime de sortie de vigueur, et conceptuel, tenant aux effets des décisions créatrices de droits. Du point de vue de la fonction, il est apparu que le périmètre de la notion étudiée était plus large que celui traditionnellement retenu. La catégorie des décisions créatrices de droits regroupe ainsi l’ensemble des décisions administratives individuelles dont le retrait ou l’abrogation ne sauraient être décidés de manière discrétionnaire par l’administration. Elle s'oppose ainsi à la catégorie des actes non créateurs de droits dont l'abrogation peut intervenir pour tout motif. Du point de vue des effets, les décisions créatrices de droits ont de surcroît pour caractéristique d’être, en principe, la source de droits publics subjectifs et d’obligations administratives. La mise en place d’un régime de sortie de vigueur protecteur est ainsi corrélée avec la possible identification d’un droit au sens conceptuel du terme. Cette nouvelle conception des décisions créatrices de droits ouvre la voie à une analyse renouvelée des règles qui gouvernent leur adoption, leur exécution et leur révocation. Une attention particulière est ainsi portée sur les garanties qui permettent au bénéficiaire de la décision de jouir paisiblement des droits subjectifs et avantages dont il est titulaire, ainsi que sur les mécanismes anciens ou contemporains qui encadrent l’exécution par l’administration de ses obligationsThrough a comprehensive study of the case law, legislation and legal literature, this thesis seeks to propose a renewed definition of the notion of decisions creating rights. In doing so, it critically analyses the legal regime applicable to this category of administrative acts. The definitional work has been carried out from both a functional perspective, relating to the revocation regime, and a conceptual perspective, relating to the effects of decisions creating rights. From a functional point of view, it appeared that the scope of the concept under study was broader than the one that is traditionally used. The category of decisions creating rights thus includes the entirety of individual administrative decisions whose withdrawal or repeal cannot be decided on a discretionary basis by the administration. As regards the effects of decisions creating rights, their main characteristic is that they are, in principle, the source of subjective public rights and administrative obligations. The establishment of a protective revocation regime is thus correlated with the potential identification of a right in a conceptual sense. This new conception of decisions creating rights opens the way to a renewed analysis of the rules governing their adoption, enforcement and revocation. Particular attention is thus paid to the guarantees which allow the beneficiary of the decision to peacefully enjoy the subjective rights and advantages of which he or she is the holder. Furthermore, emphasis is also placed on the various mechanisms which govern the execution of the administration’s obligations
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Llerena, Gallardo Tania Katherine, and Tenorio Gisell Roca. "Análisis del impacto financiero y tributario de los desembolsos por contenido propio y derechos de transmisión bajo NIC38 de los activos intangibles en los canales de televisión de banda VHF en el Perú, 2017." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2019. http://hdl.handle.net/10757/626390.
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La presente investigación tiene como finalidad evaluar el impacto financiero y tributario de los desembolsos por contenido propio y derechos de transmisión en base a la NIC 38 “Activos Intangibles”. Los canales de televisión son la principal fuente de información, según CONCORTV en el 2017 los ciudadanos indican que uno de los medios de comunicación que tiene mayor presencia a nivel local y regional es la televisión, aunque existe una cierta insatisfacción por parte del ciudadano con respecto a la programación, ya que no es cultural ni educativa. Nos interesa investigar sobre los desembolsos por contenido propio y derechos de transmisión desde la perspectiva de los activos intangibles a nivel contable, al ser un caso particular en un sector poco investigado. La metodología utilizada es el diseño no experimental, el alcance es investigación exploratoria, ya que es un plan de investigación contable aplicado en Perú, el tamaño de la muestra son los canales de televisión que tienen una mayor participación de mercado, el cual concentra el 84 % en el sector de telecomunicaciones. La presente tesis se desarrollará en cinco capítulos. En el primer capítulo, se describirá investigaciones locales e internacionales. En el segundo capítulo, se plantean los problemas, las hipótesis a validar y los objetivos propuestos. En el tercer capítulo, se procederá a describir la metodología a utilizar es enfoque mixto. En el cuarto capítulo, se presentan los resultados del análisis cualitativo y cuantitativo y se plasma en un caso práctico con el que se pretende identificar la capitalización los desembolsos por contenido propio y derechos de transmisión, identificar la variable independiente las cuales puedan generar expectativa de cuan material representa dentro de los estados financieros. En el quinto capítulo se analizan conclusiones y recomendaciones.The purpose of this research is to evaluate the financial and tax impact of disbursements for own content and transmission rights based on IAS 38 "Intangible Assets". Television channels are the main source of information, according to CONCORTV in 2017, citizens indicate that one of the media that has a greater presence at the local and regional level is television, although there is a certain dissatisfaction on the part of the citizen with respect to programming, since it is not cultural or educational. We are interested in investigating the own contents and transmission rights from the perspective of the intangible at the accounting level to be a particular case in a sector little investigated. The methodology used is the non-experimental design, the scope is exploratory research, since it is an accounting research plan applied in Peru, and the size of the sample is the television channels that have a greater market share, which concentrates 84 % in the telecommunications sector. This thesis will be developed in five chapters. In the first chapter, local and international investigations will be described. In the second chapter, the problems are posed, the hypotheses to be validated and the proposed objectives. In the third chapter, we will proceed to describe the methodology to be used is a mixed approach. In the fourth chapter, the results of the qualitative and quantitative analysis are presented and it is embodied in a practical case with which it is intended to identify capitalization disbursements by own content and transmission rights, identify the independent variables which can generate expectation of materials represent in the financial statements. In the fifth chapter conclusions and recommendations are analyzed.
Tesis
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Filinger, Jaroslav. "Účetní výkaznictví profesionálních sportovních klubů (se zaměřením na hlavní prvky nehmotných aktiv rozvahy)." Doctoral thesis, Vysoká škola ekonomická v Praze, 2003. http://www.nusl.cz/ntk/nusl-77128.
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The dissertation thesis concentrates on financial reporting of professional sports franchises. The thesis is divided into eight sections. In addition to introduction and conclusion the thesis includes the section focus on sports economics and five sections consider specific issues of professional sports clubs from accounting perspective. Section 1 accents an increasing importance of sport in society involving growing allocation of financial resources. Entry into stock is way to obtain an external capital. However this entry increases user's requirements on financial statements. Section 2 focus on economic background of professional sports franchises. Understanding of economic relations in sports branche provides correct interpretation of economic phenomenons and their recognition. Section 3 emphasizes importance of intangible rights in sports branche and presents approaches of intangible asset accounting included in IFRS and US GAAP. Section 4 be engaged in most important issue in sports branche -- economic relations between players and sports franchises established in the player contracts. This section concern about initial recognition of player contracts depending on type of acquisition and accounting of longterm liabilities included in the player contracts. Section 5 shows economic implications of league franchise (especially teritorial exclusivity) which are crucial for fulfiling the recognition criteria to be classified as an (intangible) asset. Key problem of subsequent recognition of league franchise is determining the useful life of an intangible asset. Section 6 present the main sources of revenues for sports franchises (operating segments) and their influence on the structure of financial statements. This section concentres mostly on recognition of revenues from sale of broadcasting rights guaranteed in longterm contracts. Section 7 focus on some economic and accounting aspects of operating a sports facility (especially subvencion and longterm lease of sports facilities). Section 8 summarise the main ideas included in this dissertation thesis.
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Peyroux-Sissoko, Marie-Odile. "L'ordre public immatériel en droit public français." Thesis, Paris 1, 2017. http://www.theses.fr/2017PA01D064.
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Notion centrale des rapports entre l’État et les individus, l'ordre public mis en œuvre par la police administrative est traditionnellement identifié comme étant matériel. Essentiel à l'équilibre entre maintien de la paix sociale et garantie des droits et libertés individuels, il y est particulièrement fait recours lorsqu'est en cause la sécurité. La législation (lato sensu) récente en matière d'état d'urgence le rappelle. Mais l'ordre public n'est pas uniquement matériel, limité à la sécurité, à la tranquillité et à la salubrité publiques. Notion classique du droit public, l'ordre public ne cesse d'évoluer. Il est en effet possible de tirer de divers phénomènes épars l'existence d'un ordre public immatériel dont l'émergence et l'utilisation visent à répondre à des déséquilibres apparus dans l'État de droit. Permettant notamment la protection de valeurs objectives à partir desquelles la société est ordonnée, l'ordre public immatériel vise à rééquilibrer les rapports entre le collectif et l'individuel. Il est en ce sens une notion fonctionnelle. Il est ainsi possible de définir l'ordre public immatériel et de construire un régime juridique qui lui soit adapté. Impuissant à restreindre les libertés dans la vie privée, il s'exprime dans le cadre de l'espace public auquel il est cantonné, ce qui limite d'autant les risques d'intrusion de l'État. Il peut être vu comme une notion autonome. Cette formalisation permet d'identifier plus facilement l'ordre public immatériel. Surtout, elle laisse entendre qu'il pourrait s'imposer durablement dans l'ordre juridique françaisA key notion in the relationship between the State and individuals, public order implemented by the administrative authorities is normally considered as material. Essential to the balance between maintaining social peace and ensuring respect for individual rights and freedoms, public order is implemented especially where security is involved. Recent legislation (in the broad sense) introducing the state of emergency is a case in point. However, public order is not merely material or restricted to matters of public security, peace or health. Public order, a traditional notion in public law, continues to evolve. From the various different phenomena, it is indeed possible to deduce the existence of an immaterial public order, the emergence and implementation of which are intended to offset the disequilibrium arising from the rule of law. The purpose of immaterial public order, which ensures the protection of objective values around which society is organised, is to restore the balance between the public and the individual. In that sense, it is a functional notion. It is therefore possible to define immaterial public order and build a legal system adapted to it. Immaterial public order, which is powerless to restrict freedoms in private life, expresses itself in the public domain to which it is confined, thereby limiting the risks of State intervention. lt can be seen as a notion in its own right. As a result of this formalisation, immaterial public order can be more readily identified. Above all, formalisation suggests that it could become a permanent feature of the French legal system
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Vízková, Kateřina. "Ocenění distribučních práv společnosti TROJA MOTO, s r.o." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-264652.
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The main objective of this thesis is the valuation of distribution rights of the company TROJA MOTO s.r.o.. Derivative goal is the specification of an intangible asset (distribution rights), including a comparison of benefits and costs that result from the usage of this right for the company. For the valuation of distribution rights, I apply the valuation method of multi-period excess-earnings, which is suitable for the valuation of specific intangibles. The main part are the strategic and financial analysis, which are important basis for the financial plan. The final chapter includes the calculated value of distribution rights themselves.
Books on the topic "Intangible rights"
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Intangible property rights in Ireland. 2nd ed. Haywards Heath: Tottel, 2009.
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Power, Albert. Intangible property rights in Ireland. 2nd ed. Haywards Heath: Tottel, 2009.
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Power, Albert. Intangible property rights in Ireland. 2nd ed. Haywards Heath: Tottel, 2009.
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Barnhart, Bill. Kerner: The conflict of intangible rights. Urbana: University of Illinois Press, 1999.
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Zona intangible: Peligro de muerte! Quito: CICAME, 2008.
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Richard, Balkwill, ed. Multilingual dictionary of copyright, rights, and contracts. London: Blueprint, 1995.
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Wu xing cai chan quan li lun yan jiu: The research on the theory of the intangible property rights. Beijing Shi: Fa lü chu ban she, 2011.
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Schutz abstrakter Rechtsgüter und abstrakter Rechtsgüterschutz: Zu den materiellen Konstitutionskriterien sog. Universalrechtsgüter und deren normentheoretischem Fundament : am Beispiel der Rechtsgutbestimmung für die [Paragraphen] 129, 129a und 324 StGB. Frankfurt am Main: Lang, 1994.
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Meili, Tobias. Der Schutz von Know-how nach schweizerischem und internationalem Recht: Anpassungsbedarf aufgrund des TRIPS-Abkommens? Bern: Stämpfli, 2000.
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Plata, Lucio Lara. Comunidades en movimiento: Aproximaciones a la expresión inmaterial del patrimonio cultural. Ciudad de México: Secretaría de Cultura, Dirección General de Vinculación Cultural, 2017.
Find full textBook chapters on the topic "Intangible rights"
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Orr, Joanne. "Intellectual Property Rights." In Practitioner Perspectives on Intangible Cultural Heritage, 34–52. London: Routledge, 2023. http://dx.doi.org/10.4324/9781003144052-4.
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Kuutma, Kristin. "Ownership and Rights." In Intangible Cultural Heritage and Sustainable Development, 73–88. London: Routledge, 2023. http://dx.doi.org/10.4324/9781003244158-7.
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Ubertazzi, Benedetta. "Intellectual Property Rights and Intangible Cultural Heritage." In Intangible Cultural Heritage, Sustainable Development and Intellectual Property, 119–85. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-08104-0_4.
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Blake, Janet. "Sustainable Development and Human Rights in Safeguarding ICH." In Intangible Cultural Heritage and Sustainable Development, 19–35. London: Routledge, 2023. http://dx.doi.org/10.4324/9781003244158-3.
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Halász, Bálint, Ádám Liber, Dániel Arányi, Fruzsina Nagy, and Olivér Németh. "Sustainability and Intellectual Property in Hungary." In Sustainability Objectives in Competition and Intellectual Property Law, 307–22. Cham: Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-44869-0_16.
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AbstractGenerally, IP rights as legal instruments intend to encourage and foster innovation and creativity, as well as to safeguard values worth preserving. IP rights as intangible assets facilitate social and economic growth and are essential to fair competition. While these instruments grant exclusive rights, they are likewise subject to a number of limitations aimed at achieving the right balance between public interest and the interests of the rightsholders.
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Antoniazzi, Lucas Bernardo. "Sustainability and Intellectual Property in Brazil." In Sustainability Objectives in Competition and Intellectual Property Law, 263–70. Cham: Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-44869-0_14.
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Ubertazzi, Benedetta. "Intellectual Property Rights and Intangible Cultural Heritage Inscribed in the UNESCO Lists." In Intangible Cultural Heritage, Sustainable Development and Intellectual Property, 187–264. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-08104-0_5.
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Ubertazzi, Benedetta. "The Relationship Between Intangible Cultural Heritage, Sustainable Development and Intellectual Property Rights." In Intangible Cultural Heritage, Sustainable Development and Intellectual Property, 265–355. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-08104-0_6.
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Jerolleman, Alessandra, Elizabeth Marino, and Nathan Jessee. "Property Law and Its Contradictions." In People or Property, 23–40. Cham: Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-36872-1_2.
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AbstractDespite its ubiquity, “property” is a difficult legal concept to pin down. The property regime and case law regarding property encompass many different forms of tangible and intangible property such as land and structures, intellectual property, hunting rights, personal possessions, and much more.
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Pierri, Maurizia. "Food Diversity Between Human and Cultural Rights, Food Sovereignty and Protection of Intangible Cultural Heritage." In LITES - Legal Issues in Transdisciplinary Environmental Studies, 439–55. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-75196-2_25.
Full textConference papers on the topic "Intangible rights"
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Hutsalenko, Liubov, Tetiana Mulyk, Nataliia Tsaruk, and Alona Yurlova. "Conceptual principles of accounting for the right to lease a land plot as a type of intangible asset." In 24th International Scientific Conference. “Economic Science for Rural Development 2023”. Latvia University of Life Sciences and Technologies. Faculty of Economics and Social Development, 2023. http://dx.doi.org/10.22616/esrd.2023.57.041.
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In Ukraine, land is an important resource for agricultural enterprises. Such enterprises cannot function without land, which is the main means of production. The long history of land reform has led to significant violations in the course of legal relations established since the initial acquisition of ownership of the land plot, the land share (share) so far, including violation of the terms of the moratorium, conclusion of agreements, restricting the right of use of the land plot, non-conformity of the actual boundaries of the land plot with the borders fixed in the documentation on land management etc. The process of adapting existing national accounting standards to the requirements of international accounting standards and international financial reporting standards on the formation of an intangible asset as a land lease right is supported by a number of regulatory legal acts approved by the Government of Ukraine in the recent period. Their effectiveness in extremely difficult conditions (under martial law) is particularly relevant because the use of agricultural land for its intended purposes ensures agricultural production and contributes to the country’s economic and food security. The purpose of the study is to substantiate the conceptual basis of accounting for the right to lease a land plot by allocating it as part of intangible assets. The solution of the tasks is achieved by applying general scientific methods (system analysis, generalization) and specific methods of scientific research (economic and statistical, observation, comparison etc.). The subject of the study is the allocation of the object of accounting - the right to lease land as an intangible asset. The article reveals the basic principles of international and national accounting standards of rights to lease land in the intangible assets of business entities. It was noted that Ukrainian legislation (especially those under martial law) has been amended to ensure the targeted use of agricultural land and to avoid food security risks. The process of formation of the object of accounting, in particular the right to lease agricultural land as a type of intangible asset, the criteria for the right to use land parcels, ensuring their inclusion in the composition of intangible assets, have been identified. Emphasis is placed on the need to conduct an audit (legal and technical component) before obtaining rights to land. Thus, the role and functional features of audit in the reliability of providing the legal component of the reflection of intangible assets, in particular the right to lease agricultural land, have been identified.
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Alhammad, Aljawharah, Aljoharah Alsurayyi, Reema Alshehri, Saba Alhoshan, and Maali Alabdulhafith. "Virtual Me Blockchain-Based System for Virtual Rights Ownership." In 5th International Conference on Networks, Blockchain and Internet of Things. Academy & Industry Research Collaboration Center, 2024. http://dx.doi.org/10.5121/csit.2024.140503.
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In the virtual realm, human rights face vulnerability, particularly with intangible rights such as the right to own the voice, which lacks tangible representation in the physical world. The increasing use of artificial intelligence (AI) intensifies the challenge of protecting virtual rights, as there is currently no established legal or technical defense against violations, especially concerning voice ownership. Our proposed solution employs blockchain technology and smart contracts, forming the Virtual Me system. This innovative system attributes the original voice to its rightful owner, mitigating violations and unauthorized usage. What sets our solution apart is its pioneering role in providing a technical foundation for safeguarding virtual human rights. The system aligns with the requirements of virtual human rights ownership, ensuring comprehensive protection and registration for their original owners.
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Li, Pinna. "Research on Protection of Intellectual Property Rights of Intangible Cultural Heritage." In 2017 International Conference on Humanities Science, Management and Education Technology (HSMET 2017). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/hsmet-17.2017.1.
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Ahmedov, Ruslan, and Yuliya Ivanova. "On the question of the relationship between the concepts of “intangible goods” and “personal non-property rights”." In Development of legal systems in Russia and foreign countries: problems of theory and practice. ru: Publishing Center RIOR, 2021. http://dx.doi.org/10.29039/02061-6-45-52.
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Intangible goods, acting as a kind of objects of personal non-property rights, are an independent legal entity that belongs to a citizen as a subject of legal relations. Unlike various property rights, the essence of intangible goods, first of all, lies in their special status, being inalienable and non-transferable, they are acquired by citizens from birth or by law, and not in the order of succession or legal capacity. This category of goods individualizes a person, creates all the necessary conditions for a prosperous life in society, inviolability of private life, and ensuring absolute physical and spiritual freedom. Intangible benefits are guarantees of decent and comprehensive development of citizens, satisfaction of their positive needs, as well as compliance with legitimate interests.
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Shesterina, Victoria. "Protection of intangible benefits as a priority form of legal protection." In Current problems of jurisprudence. ru: Publishing Center RIOR, 2021. http://dx.doi.org/10.29039/02058-6/317-326.
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The article is devoted to the study of the nature and content of the term “protection of personal non-property rights”. Based on the review of judicial practice, the author concludes that civil protection of intangible assets in the Russian Federation is carried out in the restorative and compensatory directions. The article analyzes such methods of civil protection of intangible benefits as compensation for moral damage and refutation of publicly known information of a defamatory nature. Based on the results of the study, the author concludes that it is necessary to apply innovative methods and techniques of civil law protection of personal non-property rights.
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Maydanyk, Roman. "General provisions of digital property law: Categorizing digital assets." In 9th International e-Conference on Studies in Humanities and Social Sciences. Center for Open Access in Science, Belgrade - Serbia, 2023. http://dx.doi.org/10.32591/coas.e-conf.09.02011m.
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The relatively recent global emergence of distributed data storage technologies and their various applications are entering a market of digital assets and draw up a new, intangible property class. Consequently, property-legal aspects of using digital assets and emergence of digital property law become increasingly important. These legal issues warrant an integrated and functional approach and are affecting reconsidering of property law and broad understanding of property by categorizing of digital assets as property. Digital assets are a new asset class whose adoption necessitates a transformation of absolute property rights similar from exclusively tangible ownership to such intangible ownership as intellectual property, as well as from a materialized securities and negotiable documents (bills of lading, bill of exchange) to a fully dematerialized securities, electronical negotiable documents and online-accounts. This approach is based on the extending the rules on the rights in rem and other property absolute rights to the items created for the rights in personam, whereby items stemming from contractual relationships have become the subjects of property regime. This paper explores how property law can manage this transition in a proper way and employ distributed ledger technology to increase the efficiency of their operations and to provide digital assets in an integrated way. Starting by describing the concepts of digital assets property law, the paper then describes the concept of property, and then concept of digital assets and their categorizing as property, thereby focusing on а framework for a future digital assets property law of the selected civil law and common law jurisdictions.
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Biancone, Paolo Pietro. "The impairment of Intangible assets in sport industry:the case of multiannual rights to exploit the performance of professional footballers." In Annual International Conference on Accounting and Finance. Global Science & Technology Forum (GSTF), 2011. http://dx.doi.org/10.5176/978-981-08-8957-9_af-067.
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Gisca, Veronica. "Practical aspects of patrimony functions." In 26th International Scientific Conference “Competitiveness and Innovation in the Knowledge Economy". Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/cike2022.27.
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The institution of civil law functions with notions from which it itself is formed. Among the main notions of civil law that need to be regulated is that of patrimony. Patrimony is a distinct legal institution that represents the totality or universality of patrimonial rights and patrimonial obligations that belong to a person. Heritage is a legal concept that expresses the set of rights and obligations of a person as a universality, as a totality independent of the goods that the heritage includes at a given moment; whether we regard it as an entity closely related to the person of the subject or whether a universality of rights necessarily exists for any subject of law (even when the passive exceeds the active); it can never be alienated but can be transmitted to the death of the subject at the moment when its will, which gives it the character of unity, is extinguished. The patrimony includes tangible and intangible assets, consumable or fungible, movable or immovable, principal and accessory assets, etc. That is, everything that represents the powers, faculties, The patrimony fulfills three functions, essential in their importance: the patrimony constitutes the general pledge of the creditors, realizes the real subrogation with universal title and makes possible the universal and universal transmission of rights and obligations.
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Franco Arce, Samuel. "Someone’s treasure: a legacy for all?" In SOIMA 2015: Unlocking Sound and Image Heritage. International Centre for the Study of the Preservation and Restoration of Cultural Property, 2017. http://dx.doi.org/10.18146/soima2015.1.03.
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The Casa K’ojom in La Antigua Guatemala, Guatemala, houses a unique collection of physical objects and audiovisual materials devoted to Mayan cultural heritage, both tangible and intangible. What began as a private collection has evolved into a museum where thousands of visitors have learned about Mayan culture and music. This paper highlights the development and care of the collections from the perspective of the Casa K’ojom’s founder and current director, Samuel Franco Arce. It reviews the steps he is taking to preserve the collection’s analogue and digital material for the future, all the while not neglecting important non-digital artefacts. It also proposes future solutions to issues within an archive that has to address constantly changing technologies, user needs, audiovisual formats and intellectual property rights laws.
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Bazileva, Irina I. "Maturity level of internal communication environment management and company’s efficiency." In The Eighth International Practical Conference INNO-WAVE 2019. Russian National Public Library for Science and Technology, 2021. http://dx.doi.org/10.33186/1027-3689-2021-8-24.
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The introduced method of evaluation of the corporate internal communication environment is based upon the author’s maturity model. Within the study, the key intangible factors (motivators) were identified as a maturity model component. The survey of top executives in the business services sector was carried out to analyze maturity model influence on business performance. The author argues that empowerment (expansion of employees’ rights and possibilities) influences performance significantly. Practical recommendations are given on how to increase maturity level in managing corporate internal communication environment to achieve better results. Building efficient corporate internal communication environment is the vital task for innovative companies with dominant and increasing intellectual property in value added. The best practices of Russian hi-tech companies demonstrates that implemented business competence model, single communication and learning space and social interaction instruments make the most efficient mechanisms for building internal communication environment to facilitate innovations.
Reports on the topic "Intangible rights"
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Kelly, Luke. Lessons Learned on Cultural Heritage Protection in Conflict and Protracted Crisis. Institute of Development Studies (IDS), April 2021. http://dx.doi.org/10.19088/k4d.2021.068.
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This rapid review examines evidence on the lessons learned from initiatives aimed at embedding better understanding of cultural heritage protection within international monitoring, reporting and response efforts in conflict and protracted crisis. The report uses the terms cultural property and cultural heritage interchangeably. Since the signing of the Hague Treaty in 1954, there has bee a shift from 'cultural property' to 'cultural heritage'. Culture is seen less as 'property' and more in terms of 'ways of life'. However, in much of the literature and for the purposes of this review, cultural property and cultural heritage are used interchangeably. Tangible and intangible cultural heritage incorporates many things, from buildings of globally recognised aesthetic and historic value to places or practices important to a particular community or group. Heritage protection can be supported through a number of frameworks international humanitarian law, human rights law, and peacebuilding, in addition to being supported through networks of the cultural and heritage professions. The report briefly outlines some of the main international legal instruments and approaches involved in cultural heritage protection in section 2. Cultural heritage protection is carried out by national cultural heritage professionals, international bodies and non-governmental organisations (NGOs) as well as citizens. States and intergovernmental organisations may support cultural heritage protection, either bilaterally or by supporting international organisations. The armed forces may also include the protection of cultural heritage in some operations in line with their obligations under international law. In the third section, this report outlines broad lessons on the institutional capacity and politics underpinning cultural protection work (e.g. the strength of legal protections; institutional mandates; production and deployment of knowledge; networks of interested parties); the different approaches were taken; the efficacy of different approaches; and the interface between international and local approaches to heritage protection.