Intangible assets

The term intangible describes something that has no physical presence and that cannot be touched –love and truth, for example, are both intangible. To a certain extent, many of the values of palliative care are also intangible. In this article, we discuss these facets of palliative care along with the nature of advanced illness and the essence of caring. We also reflect on how these intangible values are perceived, both by those who receive palliative care and those who provide it. Finally, we analyse the difficulty in conveying the message of palliative care, to society and to other professionals, precisely because of the intangible nature of what we wish to transmit.

This paper presents an empirical study aimed at investigating the adoption of manufacturing intangible technologies in small manufacturing supplying firms that are located in late developing areas. Manufacturing intangible technologies are more or less formalised practices necessary to make hard technologies work, and to improve manufacturing process management and control. A survey was carried on collecting data from a sample including 291 small manufacturing supplying firms located in Southern Italy. Findings show that managers in a large number of firms have acquired awareness that the adoption of hard tangible technologies alone cannot lead to higher performance, but a change of the manufacturing system organisation or working routines with the adoption of soft technologies is often a necessary condition to preserve or enhance competitiveness. These firms – even coming up against obstacles many times – have been capable to translate their management awareness into practice, by introducing a number of identifiable intangible technologies in the manufacturing environment of their
organisations. Findings also reveal that industry type affects the adoption of intangible manufacturing technologies.

В монографии разрабатывается система моделей и методик оценки стоимости элементов интеллектуального капитала предприятий ОПК и на ее основе проводится обоснование перспективных направлений реализации инновационно-ориентированного управления ОПК.
Для научных работников, руководителей компаний, специалистов в области управления и оценки, преподавателей.

Report commissioned by dLux Media Arts under a National Library of Australia Community Heritage Grant. The report uses Significance 2.0 to determine the significance of the archives of dLux. The archives include two predecessor organisations the Sydney Super 8 Film Group (SS8FG) and the Sydney Intermedia Network (SIN). The archives include audiovisual works by artists, early digital media art, video and film artworks and some sound works. They also include the documents and other paper and photographic items associated with the work of the organisation over its life since the mid 80s. The report was commissioned by dLux director Tara Morelos and contributors include Sarah Van Der Peer and Giorgia Gakas, Museum Studies intern from the University of Sydney. Sections draw heavily on the work of Bob Percival.

The idea of Intellectual Property (IP) is sophistry, the value of which till date, eludes us.  How do we measure or value intangible assets? The discussion on the 'how' of Intellectual Property Valuation (IPV) makes no sense if we do not understand the concept of valuation. Unfortunately, IP laws in South Africa did not define IPV. The only legislation in South Africa that defines valuation, did so in the context of tangible property. Hence, ‘‘valuation’’ is defined as (a) process of estimating the value for a specific purpose of particular interest in property at a particular moment in time; and (b) outcome or result of the process referred to in this paragraph (a).  The Property Valuers Profession Act 47 of 2000, in section 1, defines property valuation as ‘determination of the value of immovable property’. Yet, South African courts have interpreted ‘property’ in section 25 of the Constitution to include intellectual property. 
Valuation has been defined as - the action of estimating or fixing the monetary or other value of something, especially by a professional evaluator.  By valuation of IP, we mean the act of estimating or fixing the monetary and other values of intellectual property rights (like patents, copyright, design, trademark, trade secret and other recognised intangible rights), especially by a professional evaluator. The World Intellectual Property Organization (WIPO) in its IP panorama, Module 11, defined IPV as a process to determine the monetary value of subject IP. 
This article shall begin with answering the question – Why value IP? We will explore the methods for valuing IP and question the universality of the methods while exploring the regulatory bodies that checkmate those methods. We will search through the court's altitude on IPV and expose the problems of IPV. And finally, we will reveal the South Africa position as well as make recommendations towards the growth of South Africa and other African Countries.

The effectiveness of corporate governance processes on global markets entails the adoption of ramified internal control systems, and the adaptation of the variables that are significant to this end to respond to the evolution of surrounding conditions. Analysis of the changes that have taken place in the main variables on which global companies concentrate their attention and their controls reveals, in particular, a growing need to evolve from the dominance of tangible components to a situation that takes intangible assets into due consideration. We refer to the corporate culture and the information system which represent both elements on which the effectiveness of governance processes is based and factors to be monitored with suitable internal control procedures.

A number of people have claimed that the ongoing financial crisis has revealed the problems with neoliberal thought and neoliberal policies in the 'Atlantic Heartland'. However, if we look at the history of the 'Heartland' economies then it becomes evident that they were never neoliberal in the first place - that is, the economic policies and discourses in these countries did not follow neoliberal prescriptions. /We Have Never Been Neoliberal/ explores this divergence between neoliberal theory and 'neoliberal' practice by focusing on the underlying contradictions in monetarism, private monopolies, and financialization. The book finishes by proposing a 'manifesto for a doomed youth' in which it argues that younger generations should refuse to pay interest on anything in order to avoid the trap of debt-driven living.

In the knowledge-based economy, the fundamental determinants of the company’s value, in the present, have an intangible nature. The intangible investments are the most important factors of the enterprise success. Wealth, growth and welfare are driven nowadays by intangible investments. The knowledge economy is characterized by huge investments in human capital and informational technology. The current accounting regulation does not allow companies to capitalize a big part of investments in intangibles (produced by a company) and to report these as assets in the financial reports. There are inconsistencies regarding the book-keeping treatment of the two categories of intangible assets: internally generated and externally, acquired from the outside of the company.

Academic Reference:

Zuckermann, Ghil'ad & Monaghan, Paul (2012). "Revival linguistics and the new media: Talknology in the service of the Barngarla language reclamation", pp. 119-126 of Foundation for Endangered Languages XVI Conference: Language Endangerment in the 21st Century:Globalisation, Technology & New Media. Auckland, New Zealand.

------------------------------


Revival Linguistics and the New Media:
Talknology in the service of the Barngarla Language Reclamation


Ghil‘ad Zuckermann

Chair of Linguistics and Endangered Languages
School of Humanities, University of Adelaide, SA Adelaide 5005, Australia
[ghilad.zuckermann@adelaide.edu.au]


Paul Monaghan

Mobile Language Team
School of Humanities, University of Adelaide, SA Adelaide 5005, Australia
[paul.monaghan@adelaide.edu.au]


Abstract

Revival Linguistics is a new branch of linguistics, currently being established at Adelaide. It analyses comparatively and systematically the universal constraints and global mechanisms on the one hand (see Zuckermann 2009), and local peculiarities on the other hand, apparent in revival attempts across various sociological backgrounds, all over the world (see Zuckermann & Walsh 2011). A branch of both linguistics and applied linguistics, it combines scientific studies of native language acquisition and foreign language learning (language reclamation is the most extreme case of Second Language Learning).

The study: The Barngarla language (spelled Parnkalla by Schürmann 1844) is a no-longer spoken Thura-Yura Pama-Nyungan Aboriginal language of the Lakes Cultural Region of South Australia. Most recently Zuckermann, Monaghan and the Barngarla community have launched a reclamation of this sleeping beauty in three major rural/urban centres on the Eyre Peninsula, namely Port Lincoln, Whyalla, and Port Augusta. The presence of three Barngarla populations several hours drive apart presents the revival linguist with a need for a sophisticated reclamation involving ‘talknological’ innovations, such as online chatting, newsgroups, photo and resource sharing through a Barngarla wiki. This paper also examines the tensions accompanying the creation of a Barngarla ‘community of practice’ (cf. Wenger 1998) in a post-traditional Aboriginal context. In important ways, the new talknology poses a direct challenge to existing authority structures relating to the everyday management of knowledge, collaboration and participation. We predict that how the broader Barngarla community negotiates these issues will have an important bearing on the ultimate results of the reclamation project.




Revival Linguistics

Revival Linguistics is a new branch of linguistics, currently being established at Adelaide. It analyses comparatively and systematically the universal constraints and global mechanisms on the one hand (see Zuckermann 2009), and local peculiarities and idiosyncrasies on the other hand, apparent in revival attempts across various sociological backgrounds, all over the world (Zuckermann & Walsh 2011). A branch of both linguistics and applied linguistics, it combines scientific studies of native language acquisition and foreign language learning (language reclamation is the most extreme case of Second Language Learning).

Revival Linguistics complements the established field of documentary linguistics, which records endangered languages before they fall asleep. Revival Linguistics ought to revise the fields of grammaticography (writing grammars) and lexicography (writing dictionaries): Grammars and dictionaries ought to be written for language reclamation, i.e. in a user-friendly way, for communities, not only for linguists. For example, juxtapose Lutheran missionary Clamor Wilhelm Schürmann’s 1844 spelling of the Barngarla word nunyara ‘recovery’, which ignores the English environment, thus resulting in the pronunciation nanYAra rather than NOONyara.

Closely related to contact linguistics, Revival Linguistics changes the field of historical linguistics, e.g. by weakening the Family Tree model, which implies that a language ought to have only one parent. Assisting Aboriginal communities in a realistic, non-purisitic way, without selling them myths, Revival Linguistics promotes efficiency and efficacy in language reclamation.

Certainly Australia has been made the ‘Unlucky Country’ through the historical processes of linguicide (language killing) and glottophagy (language eating). These twin forces were in operation from the early colonial period. In her detailed study of the role missionary language practices in the early years of the South Australian colony, Scrimgeour quotes the following colonial language ideology: ‘Mr Forster afterwards adverted to the present mode of teaching the children in their own language. He, with all respect to the Missionaries, would say, on several grounds, that this was wrong. The natives would be sooner civilized if their language was extinct. The children taught would afterwards mix only with whites, where their own language would be of no use – the use of their language would preserve their prejudices and debasement, and their language was not sufficient to express the ideas of civilized life.  He gave the Missionaries full credit for their talents and zeal, but he thought it would be better to teach the children in English’ (from Report on a public meeting of the South Australian Missionary Society in aid of the German Mission to the Aborigines, Southern Australian, 8 September 1843; Scrimgeour, 2007: 116, italics added).

In the case of glottophagy, Governor George Grey noted: ‘The merchant in London who lays on a vessel for a certain port, regards the affair as a mere mercantile speculation, but could he trace out the results he effects in their remotest ramifications, he would stand astonished at the changes he produces.  With the wizard wand of commerce, he touches a lone and trackless forest, and at his bidding, cities arise, and the hum and dust of trade collect – away are swept ancient races; antique laws and customs moulder into oblivion.  The strong-holds of murder and superstition are cleansed, and the Gospel is preached amongst ignorant and savage men. The ruder languages disappear successively, and the tongue of England alone is heard around’ (Grey 1841: 200-201, italics added). Grey was a strong supporter of Aboriginal languages, encouraging Schürmann’s work documenting the Adelaide language (Kaurna) and Barngarla at Port Lincoln (see below).

With globalization, homogenization and Coca-colonization there will be more and more groups all over the world added to the forlorn club of the lost-heritage peoples. Language reclamation will become increasingly relevant as people seek to recover their cultural autonomy, empower their spiritual and intellectual sovereignty, and improve their wellbeing. There are various ethical, aesthetic and utilitarian benefits of language revival: for example, social justice, diversity and employability, respectively.

Zuckermann (2012) has enthusiastically called for Native Tongue Title and linguistic human rights, suggesting that the Australian government ought to compensate Indigenous people not only for the loss of land but equally importantly for the loss of language. Zuckermann has suggested to the Australian government to define Aboriginal and Torres Strait Islander vernaculars as official languages.

Furthermore, it is predicted that in the future the very insights offered by Revival Linguistics will themselves become part of Indigenous Intellectual Property, when Slovenes and Estonians come to Australia and New Zealand to ask Aboriginal Australians and Maori to assist them in their own European language resurrection.

There is an urgent need to produce perspicacious LINGUISTIC and socio-linguistic insights relevant to language reclamation. Otherwise, linguists or language workers would not be able to offer, if asked by Indigenous people, efficient and efficacious advice. There are linguistic constraints applicable to all revival attempts. Mastering them would help revivalists and First Nations leaders to work more efficiently; for example, to focus more on basic vocabulary and verbal conjugations than on sounds and word order – see Zuckermann (2009: http://www.zuckermann.org/pdf/Hybridity_versus_Revivability.pdf.

Revival linguistics would assist revivalists to be more realistic and to abandon discouraging slogans such as "Give us authenticity or give us death!" The following are among the basic principles that the revival linguist encourages in Aboriginal communities:

i. If your language falls asleep: stop, revive, survive!
ii. If you revive a language, embrace the hybridity of the emerging tongue; and
iii. If your language is healthy, assist others in linguistic need.

One day we may invent devices to “inject” a language into our brains. But until then, any attempt to reclaim a hibernating language will result in a hybrid that combines components from the revivalists' and documenters' mother tongues and, of course, the target language. In the immortal words of Jerry Seinfeld: "Not that there's anything wrong with that!"

The Study


Figure 1: Map of Traditional Aboriginal Country after Norman Tindale (adapted from Hercus 1999)

The Barngarla language reclamation project has arisen through partnerships between the University of Adelaide (Linguistics and the Mobile Language Team) and the Barngarla people. Although still in its infancy, consultations began in September 2011, a number of very significant steps have been made towards reclaiming this ‘sleeping beauty’. Without doubt, the key challenge has been to develop a strategy for the reclamation of the language simultaneously and without favour in three major regional centres. In ways that will be elaborated below, this multi-sited, regional or peripheral reclamation makes demands that are very different to those often found in metropolitan reclamation contexts (e.g. Kaurna, cf. Amery...

As innovations are established in ecosystems of dynamic multi-channel networks of researchers, funders, entrepreneurs and experts, the question of what and who keeps this ecosystem thriving is central. Intangible assets are central for innovation through concepts such as trust, communication and social capital, though little previous research has focused on them. In this paper we look at the role of intangible assets for innovation through a literature review, and suggest that communication is vital, and that the different attention workers maintain the innovation ecosystem by brokering intangible assets, creating a shared language and setting the agenda for the future.

Los cambios profundos que han impactado sobre el mercado de la comunicacion y la gestion de marca en los albores del siglo xxi han llevado a hablar de la aparicion de un nuevo paradigma. Ese cambio sustancial, que transforma las relaciones tradicionales entre emisores y receptores, reclama una redefinicion de los escenarios profesionales, de los agentes de la comunicacion, asi como de los receptores, a la hora de relacionarse con la informacion y con las marcas. El presente estudio se realizo en el mercado espanol, prestando especial atencion a los procesos de creacion y gestion de contenidos, a traves de una investigacion cualitativa que combina tres tecnicas –Delphi a expertos del mundo de los medios, marketing y publicidad; grupos de discusion con expertos en comunicacion, marcas y medios, y entrevistas en profundidad a usuarios avanzados en nuevas tecnologias. El objetivo principal de este articulo es mostrar una vision panoramica sobre el discurso de las marcas tanto de product...

El paradigma occidental de simplificación y parcialización del conocimiento formulado por Descartes, postuló el pensamiento disyuntor como método en la investigación científica. No sería hasta el siglo XX cuando éste, comenzaría a revelar vacios, con el surgimiento del pensamiento estructuralista, la teoría de sistemas y los estudios de la complejidad como respuesta a esta parcialización del conocimiento, evidenciando la necesidad de una integración del conocimiento en sus tres grandes campos; la biología, la física y las humanidades. A este último campo pertenece la disciplina de la conservación del patrimonio, que en este comunicado argumenta la necesidad de considerar metodologías integrativas para una nueva visión de la conservación del patrimonio cultural enfatizando la importancia de la investigación del paisaje cultural como parte esencial de una metodología que permita hacer una lectura más acertada del espacio habitable (en sus tres niveles de concreción –territorio, asentamientos humanos, arquitectura-) con el objetivo de englobar diversos enfoques, que coadyuven a una lectura, interpretación y registro del paisaje cultural. Los argumentos a favor de considerar un enfoque holístico, integrativo y transdisciplinario del conocimiento tienen aplicación clara en la identificación, protección, conservación y políticas de desarrollo sustentable de los paisajes culturales. Para este estudio se toma el paisaje de la Cuenca Lacustre de Pátzcuaro que fue en época mesoamericana el centro de la cultura purépecha, conservándose en la actualidad como uno de los sitios más extensos y homogéneos de esta cultura.

Palabras clave: Transdiciplina, Paisaje cultural, Patrimonio intangible, Páztcuaro

This paper aims to understand how Environmental, Social, and Governance (ESG) accountability metrics influence 1) firm’s profits and 2) value.  The study is a cross-sectional analysis of S&P 500 companies in the US. This study specifically studies 1) the relationship between ESG metrics and Free Cash Flow and 2) the relationship between ESG metrics and Market Capitalization. I find that ESG accountability, specifically Environmental and Employee accountability is correlated with profit creation in the form of free cash flow, while, a significantly negatively correlation is found between the “Community” factor and profit creation.  Meanwhile, the value equation yields no such significant results between ESG metrics and market capitalization. Therefore, I conclude that while ESG factors drive profits in large US firms, ESG metrics fail to be accounted for in market performance measures as evident in the market capitalization equation. These findings have two main implications. First, a failure to account for value creating ESG assets will continue to result in the eroding value of firms in the US. Second, the inability of the market to price ESG factors results in imperfect information that creates problems for decision-making for investors and company leaders alike. Therefore, the study concludes that while ESG factors have been an important step in quantifying sustainability accountability in the market system, they nevertheless fall short in providing key sustainability data needed for decision making and are not reflected in market-based measures of firm performance. Therefore, in order for sustainability initiatives to be accounted for, they must be integrated within existing accounting systems and must require material disclosure of sustainability information.

Purpose – Despite the flourishing literature on intellectual capital, few studies explored its features in the perspective of family firms, and even fewer focused on small family firms (SFFs). This multiple case study analyses how managers and senior employees in SFFs perceive the benefits and costs of intellectual capital assets (ICAs) and provides many insights for future researches. Design/methodology/approach – Taking the lead from the constructivist epistemology, this instrumental study describes the implementation of a framework for the assessment of ICAs into four SFFs in order to develop general theoretical principles. Findings – Among the findings, it stands out that most SFFs in the sample especially rely on their internal processes and on their human resources' knowledge and competences. Furthermore, we found much internal disagreement with respect to the expected costs of investing on ICAs, especially within firms operating in more turbulent markets. Research limitations/implications – Being referred to a multiple case study, the results may not be generalized to other organizations. Nevertheless, they are useful to build theory, either by verification of falsification, and to encourage their future testing in empirical papers. Practical implications – The implementation of the framework allows identifying internal disagreement with respect to the ICAs' costs and benefits and exploring their causes. Furthermore, it suggests which should be the ICAs deserving primary attention in order to have the best impact on value creation. Originality/value – The paper investigates intellectual capital in SFFs, thus contributing to fill a remarkable gap in intellectual capital literature.

This Dissertation discusses the transfer pricing provisions applicable to Intangible Assets as per the Indian Transfer Pricing Regime and the guidelines issued by the Organisation for Economic Cooperation and Development (OECD) in this regard.

La complessità dell’ambiente sociale e di business ha reso ormai evidente l’imprescindibile necessità, per le organizzazioni complesse (tra cui le imprese) del XXI secolo, di miglioramento della capacità di gestione dei necessari mutamenti al fine di mantenere la vitalità e garantirne la sopravvivenza. L’approccio sistemico si è rivelato cruciale per l’apertura di nuove prospettive di studio e di comprensione delle dinamiche dei sistemi viventi. La comprensione di tali fenomeni si è rivelata di fondamentale importanza per il governo delle organizzazioni complesse.
Negli ultimi decenni si è potuto assistere alla crescita della rilevanza strategica della comunicazione per la governance delle organizzazioni complesse di ogni tipo. A partire dagli anni ottanta dello scorso secolo si è verificato un cambiamento di paradigma nell’approccio manageriale: dal modello tutto/parti all’approccio sistemico-ambientale. Questo cambiamento ha generato il quadro epistemologico dell’approccio sistemico nelle scienze sociali nei campi della sociologia, dell’economia e delle science manageriali.
Dal punto di vista sociologico il cambiamento di paradigma è significativamente rappresentato dall’evoluzione del pensiero sistemico da Parsons a Luhmann. Tale nuovo paradigma implica un cambiamento della concezione delle organizzazioni complesse da “strutture” a “flussi di comunicazione”, dunque uno spostamento di prospettiva dagli asset tangibili a quelli intangibili.
Nella sociologia sistemica tale cambiamento del ruolo della comunicazione è rientrato nel paradigma dominante da più di vent’anni.
La pietra miliare dell’approccio sistemico nelle scienze manageriali è rappresentata dal lavoro di Stafford Beer con il Viable System Model (VSM). Il VSM ha avuto un’importante influenza in Italia ed è stato oggetto di una rilevante rivisitazione per opera di Gaetano Golinelli e della sua scuola sull’Approccio sistemico Vitale (ASV).
Tuttavia, nonostante la rilevanza dei progressi negli studi sistemici, il cambiamento di paradigma nelle scienze manageriali è stato meno netto rispetto a quello avvenuto in sociologia e non ha comportato l’abbandono del concetto tradizionale di “struttura”. Il motivo di ciò appare evidente, poiché l’azienda come struttura organizzata rappresenta l’oggetto di studio delle discipline aziendali e gestionali. Ciò nondimeno, in questo lavoro dimostreremo che è possibile conciliare queste diverse visioni considerando l’intera azienda come una struttura dematerializzata creata dalla strutturazione di flussi di informazioni.
La nostra domanda di ricerca è “se e come nelle scienze aziendali-gestionali sia possibile applicare i concetti fondamentali che hanno portato al cambiamento di paradigma in sociologia”. Per rispondere a questa domanda discutiamo circa l’ontologia del valore e dell’impresa, per comprendere cosa sia oggi l’impresa.
Ci proponiamo di indicare le direttrici per l’inclusione negli studi aziendali delle teorie sistemiche dominanti nell’ambito della sociologia sistemica (basata sull’approccio di Luhmann). Attraverso un confronto teorico, ci si prefigge di integrare il paradigma sistemico vitale con quello luhmaniano per lo studio delle organizzazioni complesse. Ci soffermeremo sul perché e sul come le organizzazioni complesse debbano essere considerate costellazioni di valore di asset intangibili (secondo la definizione di Richard Normann). Oggi l’esistenza stessa dell’impresa dipende più che in passato dal suo portafoglio di asset intangibili. Il valore degli “intangibili” è strettamente dipendente dalla comunicazione, che dunque diviene cruciale per l’esistenza e la vitalità dell’organizzazione.
Partendo da una concezione strutturale-culturale dell’organizzazione fino alla sua riconfigurazione come “costellazione”, caratterizzata da un flusso continuo di ricombinazioni memetiche, esamineremo, in chiave teorica, come i flussi comunicativi intangibili vengono inclusi nella definizione di struttura per trovare un punto di contatto tra la visione luhmaniana e l’ASV.

In the sector of medical services the human capital has
a significant meaning among intangible resources, its knowledge and competences, relational internal resources with patients and structural resources. The paper presents selected case studies of management of intangible assets within health care industry in Sweden and in Poland. It was indicated that the informational technology, especially the Internet technology is an effective support in management of intangible assets within health care industry.

""Music is a social phenomenon allowing the possibility of indefinite recreations. Depending on the cultures, places, and times, musical exchanges have been locally managed in various ways. Today the rights to copy a particular music are a sensitive topic of current international interest because of the development of the music industry. In Vanuatu custom, a principle close to the concept of intellectual property rights has existed for centuries, for music or other intangible knowledge. Traditionally, not everyone has the right to hand over certain parts of this knowledge ; complex rules must be observed. Although for most sets of music anyone who knows a song can sing it, a certain number of sets are governed by precise rules of transmission. Through examples of ceremonies and specific cases observed in northern Vanuatu, I present various ways in which music can be circulated and exchanged with other valuable objects of traditional currency or even coins of modern currency.

Artikkelin tavoitteena on lisätä tietoisuutta ja ymmärrystä luottamuksen tärkeydestä, hyödyistä, haasteista sekä vaikutuksista työpaikoilla ja vahvistaa valmiuksia luottamuksen luomiseen ja säilyttämiseen, myös e-johtamisympäristössä; Miksi luottamus on tärkeää? Millainen voimavara ja vaikutuskeino luottamus on? Miten luottamusta rakennetaan ja mitä taitohaasteita kohdataan, mm. e-johtajuudessa? Luottamus puhuttaa, sillä muutoksessa se joutuu testiin. Kun toisten kanssa toimeen tuleminen takkuaa, vaikka työ osataan, epäluottamus voi nostaa päätään ja silloin on tärkeää tietää miten luottamusta rakennetaan ja säilytetään. Luottamus on vastavuoroista, sanoja ja tekoja. Luottamus mahdollistaa ihmisen ammattitaidon hyödyntämisen täyteen potentiaaliinsa.

Intellectual capital (IC)includes intangible assets that are the real source of the creation of value in a company. Intellectual Property includes assets which help it in adapting to fast change environment and the ability to create future value creation either through in-house research or through the purchase of new technology from outside.  The measurement of IC has become very relevant and more and more statutory bodies are recognizing the needs of standardizing the accounts standards and include IC in balance sheet. Valuation of IC is very essential to truly determine the value of an enterprise. If the company brings out its own value of IC, then it will be subjected to creative accounting. Standardization of the complete framework of IC will take time and sustained efforts and hopefully accounting standards will inculcate IC values in balance sheets. But yes, before that the journey of valuation of IC will continue.

"The article develops a proposal to systematize the
work of the industrial designer within enterprises
that have not created models of professional fees. It
attempts to help designers to elaborate fair budgets
for them and for their clients, highlighting intangible
assets. A literature review was conducted and a
questionnaire was applied to managers and industrial
designers of micro and small enterprises located in
Mérida, Venezuela. The research found out that consulting
fee rates implemented by industrial designers
do not respond to their service. There is lack of uniformity
in the way the service is charged. It concludes
that the proposal would help to educate both new designers
and clients regarding to the activities of design
and its appreciation as an intangible asset, to record
the tacit knowledge generated in the enterprise and
to use the concept of tax units to estimate the value
of the design.
Keywords:"

Esta publicación recoge los trabajos TFG y TFM premiados en la primera edición de los Premios AIRP a la Excelencia Universitaria 2015.

Este proyecto se encuadra en el ámbito de los intangibles en el sector
público, un campo de investigación que se encuentra en el contexto de
varias disciplinas como son la comunicación política, las relaciones públicas
y la comunicación corporativa.
Esta investigación estudia los intangibles, y más concretamente la
reputación, aplicada a un líder político y la institución pública que lidera en
cuanto a sus responsabilidades ejecutivas en prensa escrita. Se investiga la
dinámica de la reputación de un líder púbico con responsabilidad ejecutivas
y de la institución que dirige. En este estudio, la investigación se ha basado
en el caso del Ministro José Ignacio Wert y el Ministerio de Educación,
Cultura y Deporte.
Además de una revisión teórico conceptual de los conceptos
relacionados, mediante una metodología triangular, se observa el tipo de
comunicación que un líder utiliza para transmitir su gestión pública (la
proyección de su identidad) y como ésta determina una reputación
mediática en prensa. Más específicamente, se analizan los atributos, el
sentido de los mismos, y el carácter episódico temático. Por último, se
contrasta la identidad y la reputación mediática con los datos de opinión
pública del CIS sobre la valoración del ministro durante el primer año de
Legislatura (2011-2012).

In this article, we employ a Veblenian framework to analyze three dimensions of corporate financialization: the expansion of the balance sheet, the rising importance of intangible assets and the growing levels of financial payouts. Our focus is the pharmaceutical sector, which is strongly dominated by a handful of large corporations known as Big Pharma. In our empirical analysis of the financial accounts of 27 of the largest global pharmaceutical corporations for the years 2000–2018, we find evidence of a shift in Big Pharma’s business model from one focused on productive capacity (reflected by fixed capital and R&D) to one focused on intangible assets (reflected by patents, brands and goodwill). The modus operandi of Big Pharma is one that increasingly resembles that of a private equity fund that generates returns for shareholders that are supported by monopolized knowledge through intellectual property rights, capitalized future earnings potential and rising debt burdens. Our framework facilitates the study of the different elements of financialization and how they do (or do not) co-evolve over time, within and between industries, and between countries or global regions. 

Keywords: monopoly, Thorstein Veblen, intangible assets, shareholder value, corporate finance


You will get the complete explanation of the Plant Assets, Natural Resources, & Intangibles in this paper. It is design to explain Plant Assets, Natural Resources, & Intangibles concepts step by step.
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This paper aims to study the corporate communication and public relations function –CCPR- within the energy industry –EI through an extensive literature review on a wide range of related topics, published on the top peer-reviewed journals from the field. Due to the lack of theoretical corpus on the subject, a communication research challenge arose, which was addressed by a thorough literature review (Boote and Beile, 2005) that enabled to draw initial conclusions.
Therefore, an in-depth literature review is presented as a valid and fair tool to undertake comprehensive research on new realities, such as understudied disciplines or application of well-known theories to different and specialised areas of study.
As a result, the paper provides a new theoretical framework that led by generativity –the ability to ground on former research to provide valuable and relevant outcomes- (Shulman, 1999), aims to offer a preliminary basis in order to build a CCPR framework within the EI. Following topics were found to be relevant for the study of this new discipline: “4 Ps and Intangibility”, “CSR”, “Issue arena”, and “License to operate”. Further conclusions and implications are also provided.

Il know-how esprime il concetto di “saper fare”, a cavallo tra organizzazione in serie e tecnologia, giuridicamente
tutelato anche come segreto industriale. La condivisione e trasferibilità del know-how sono alla base
della sua valutazione economica, fondata su metodologie complementari che proiettano l’utilità futura dei
costi sostenuti, le royalties presunte dalla licenza o redditi differenziali da sfruttamento interno.

O presente artigo analisa o mito de Narciso sob a perspectiva da relação existente entre a planta narciso e seus valores narcóticos, seu uso em rituais, com os elementos presentes no mito.
The current article analyses Narcissus’s myth from the perspective of the relationship between the narcissus flower and its narcotic effect, its use in rituals, with the elements found in the myth.

It is apparent that employees are the major valuable assets of an organization in which without them, hard to realize its basic objectives. To harvest more from employees it requires creating conducive working environment which satisfies the needs of individual employee as well as the manager of an organization. This conceptual paper tries to examine the basic concepts employee relation and its effects on employee performance through investigating a number of employee relationship management components such as communication, participative leadership, shared goals and value, mutual trust, motivation and conflict management. Moreover, the relationship between employee relations and employee performance is explored in-depth. The study also discusses on employee performance which comprises of the basic concept and measurements of performance. From a comprehensive review of literature on earlier studies, it was found that the preceding researches didn't make thorough endeavor to address the effects employee relation on employee performance. Finally, it was suggested that future researchers should investigate profoundly to come up with notable empirical results.

Trust is the essence of leadership. Leaders enable the creation of trustful workplace climate that gives support to innovativeness. The paper discusses and examines a highly timely topic
of trust in organizations from the leadership perspective. The focus is on the role of trust in renewing human intellectual capital which is a crucial resource for sustaining innovations
(Savolainen, 2011). Originality of the paper is based on the two ideas; First, defining leadership by trust as leader resource, skill, and intangible asset. Second, examining trust in leadership as enabler of the renewing of human intellectual capital. The paper provides a novel view into managerial leadership, since trust, leadership and the renewing of intellectual capital has hardly been examined integrated. The main point of discussion is crystallized in the suggestion that leading with trust enables the renewal and growth of human intellectual capital which is of utmost importance for sustaining innovativeness and competitiveness in business organizations. In the practices of renewing intellectual capital, sharing of knowledge is one of the key activities and processes. Trust is needed more in this context. The discussion paper advocates the idea that, in managerial leadership, it is
important to understand antecedents, formation, and consequences of building and sustaining trust. The paper presents also real life examples from two case studies. They illustrate the
practices of building and sustaining trust through leadership.

Keywords:  intellectual capital, intra-organizational trust, innovativeness, intangible assets,
leadership by trust, tacit knowledge, sharing, case study, qualitative

The Unesco Convention for the Safeguarding of the Intangible Cultural Heritage has significantly raised international and community awareness
of the legitimacy of the concept of intangible heritage. Although, in raising this awareness, the Convention has not yet provided a framework that privileges the community/sub-national orientation of intangible heritage. This paper argues that definitions and ideas of heritage developed by national and international agencies such as UNESCO and ICOMOS need challenging and reconsidering. The dichotomy between tangible and intangible heritage needs re-thinking, and indeed, I
posit all heritage is intangible.

The Knowledge for Poverty Alleviation (KPA) Framework is a recent development paradigm that provides a new approach on how to see the conditions of the “poor”, ushering in a way of recognizing the otherwise unacknowledged and therefore untapped wealth of ...