Tangible Cultural Property
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Tangible Cultural Property
Tangibility is the property of being able to be perceived by touch. A commonplace understanding of "tangibility" renders it as an attribute allowing something to be perceptible to the senses. In criminal law, one of the elements of an offense of larceny is that the stolen property must be tangible. In the context of intellectual property, expression in tangible form is one of the requirements for copyright protection. In the context of international tax law, article 5(1) of the OECD Model Tax Treaty requires to date a permanent establishment to consist of a ''tangible'' place of business. This is problematic concerning the taxation of the Digital Economy. In the context of trade, "tangibles" are physical goods (as opposed to "intangible" services and software). See also * Tangible property * Tangible media * Tangible user interface * Tangible investment * Tangible common equity Tangible common equity (TCE), the subset of shareholders' equity that is not preferred equity and ...
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Perception
Perception () is the organization, identification, and interpretation of sensory information in order to represent and understand the presented information or environment. All perception involves signals that go through the nervous system, which in turn result from physical or chemical stimulation of the sensory system.Goldstein (2009) pp. 5–7 Vision involves light striking the retina of the eye; smell is mediated by odor molecules; and hearing involves pressure waves. Perception is not only the passive receipt of these signals, but it is also shaped by the recipient's learning, memory, expectation, and attention. Gregory, Richard. "Perception" in Gregory, Zangwill (1987) pp. 598–601. Sensory input is a process that transforms this low-level information to higher-level information (e.g., extracts shapes for object recognition). The process that follows connects a person's concepts and expectations (or knowledge), restorative and selective mechanisms (such as ...
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