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Tangible
Tangibility is the property of being able to be perceived, especially by the sense of touch. Metaphorically, something can also be said to be "cognitively tangible" if one can easily understand it. Law In criminal law, one of the elements of an offence (law), 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. For example, in the United States, Title 17 of the United States Code, Section 102, states that a work becomes copyrighted when "fixed in any tangible medium of expression". This includes literary works, music, dramatic works, pantomimes, choreography, films, sound recordings, and architectural works. In the context of International taxation, 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 taxatio ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Intellectual Property
Intellectual property (IP) is a category of property that includes intangible creations of the human intellect. There are many types of intellectual property, and some countries recognize more than others. The best-known types are patents, copyrights, trademarks, and trade secrets. The modern concept of intellectual property developed in England in the 17th and 18th centuries. The term "intellectual property" began to be used in the 19th century, though it was not until the late 20th century that intellectual property became commonplace in most of the world's List of national legal systems, legal systems."property as a common descriptor of the field probably traces to the foundation of the World Intellectual Property Organization (WIPO) by the United Nations." in Mark A. Lemley''Property, Intellectual Property, and Free Riding'', Texas Law Review, 2005, Vol. 83:1031, page 1033, footnote 4. Supporters of intellectual property laws often describe their main purpose as encouragin ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Tangible Property
In law, tangible property is property that can be touched, and includes both real property and personal property (or moveable property), and stands in distinction to intangible property. In English law and some Commonwealth legal systems, items of tangible property are referred to as ''choses in possession'' (or a ''chose in possession'' in the singular). However, some property, despite being physical in nature, is classified in many legal systems as intangible property rather than tangible property because the rights associated with the physical item are of far greater significance than the physical properties. Principally, these are documentary intangibles. For example, a promissory note is a piece of paper that can be touched, but the real significance is not the physical paper, but the legal rights which the paper confers, and hence the promissory note is defined by the legal debt rather than the physical attributes. A unique category of property is money, which in s ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Property
Property is a system of rights that gives people legal control of valuable things, and also refers to the valuable things themselves. Depending on the nature of the property, an owner of property may have the right to consume, alter, share, rent, sell, exchange, transfer, give away, or destroy it, or to exclude others from doing these things, as well as to perhaps abandon it; whereas regardless of the nature of the property, the owner thereof has the right to properly use it under the granted Property rights (economics), property rights. In economics and political economy, there are three broad forms of property: private property, public property, and collective property (or ''cooperative propert''y). Property may be jointly owned by more than one party equally or unequally, or according to simple or complex agreements; to distinguish ownership and easement from rent, there is an expectation that each party's will with regard to the property be clearly defined and unconditional ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Tangibility Ratio
Tangibility is the property of being able to be perceived, especially by the sense of touch. Metaphorically, something can also be said to be "cognitively tangible" if one can easily understand it. Law 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. For example, in the United States, Title 17 of the United States Code, Section 102, states that a work becomes copyrighted when "fixed in any tangible medium of expression". This includes literary works, music, dramatic works, pantomimes, choreography, films, sound recordings, and architectural works. 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. Bus ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
International Taxation
International taxation is the study or determination of tax on a person or business subject to the tax laws of different countries, or the international aspects of an individual country's tax laws as the case may be. Governments usually limit the scope of their income taxation in some manner territorially or provide for offsets to taxation relating to extraterritorial income. The manner of limitation generally takes the form of a territorial, residence-based, or exclusionary system. Some governments have attempted to mitigate the differing limitations of each of these three broad systems by enacting a hybrid system with characteristics of two or more. Many governments tax individuals and/or enterprises on income. Such systems of taxation vary widely, and there are no broad general rules. These variations create the potential for double taxation (where the same income is taxed by different countries) and no taxation (where income is not taxed by any country). Income tax systems ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Service (economics)
A service is an act or use for which a consumer, company, or government is willing to payment, pay. Examples include work done by barbers, doctors, lawyers, mechanics, banks, insurance companies, and so on. Public services are those that society (nation state, fiscal union or region) as a whole pays for. Using resources, skill, ingenuity, and experience, service providers benefit service consumers. Services may be defined as intangible acts or performances whereby the service provider provides value to the customer. Key characteristics Services have three key characteristics: Intangibility Services are by definition intangible. They are not manufactured, transported or stocked. One cannot store services for future use. They are produced and consumed simultaneously. Perishability Services are perishable in two regards: * Service-relevant resources, processes, and systems are assigned for service delivery during a specific period in time. If the service consumer does not request ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Digital Economy
The digital economy is a portmanteau of digital computing and economy, and is an umbrella term that describes how traditional Brick and mortar, brick-and-mortar economic activities (production, distribution, trade) are being transformed by the Internet and World Wide Web technologies. It has also been defined more broadly as the way "digital technologies are transforming work, organizations, and the economy." The digital economy is backed by the spread of information and communication technologies (ICT) across all business sectors to enhance productivity. A phenomenon referred to as the Internet of Things (IoT) is increasingly prevalent, as consumer products are embedded with digital services and devices. According to the World Economic Forum, WEF, 70% of the global economy will be made up of digital technology over the next 10 years (from 2020 onwards). This is a trend accelerated by the COVID-19 pandemic and the tendency to go online. The future of work, especially since the ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Larceny
Larceny is a crime involving the unlawful taking or theft of the personal property of another person or business. It was an offence under the common law of England and became an offence in jurisdictions which incorporated the common law of England into their own law (also statutory law), where in many cases it remains in force. The crime of larceny has been abolished in England, Wales, Ireland, and Northern Ireland, broken up into the specific crimes of burglary, robbery, fraud, theft, and related crimes. However, larceny remains an offence in parts of the United States, Jersey, and in New South Wales, Australia, involving the taking (caption) and carrying away (asportation) of personal property without the owner's consent and without intending to return it. Etymology The word "larceny" is a late Middle English word, from the French word ''larcin'', "theft". Its probable Latin root is ''latrocinium'', a derivative of ''latro'', "robber" (originally mercenary). By nation ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Copyright
A copyright is a type of intellectual property that gives its owner the exclusive legal right to copy, distribute, adapt, display, and perform a creative work, usually for a limited time. The creative work may be in a literary, artistic, educational, or musical form. Copyright is intended to protect the original expression of an idea in the form of a creative work, but not the idea itself. A copyright is subject to limitations based on public interest considerations, such as the fair use doctrine in the United States and fair dealings doctrine in the United Kingdom. Some jurisdictions require "fixing" copyrighted works in a tangible form. It is often shared among multiple authors, each of whom holds a set of rights to use or license the work, and who are commonly referred to as rights holders. These rights normally include reproduction, control over derivative works, distribution, public performance, and moral rights such as attribution. Copyrights can be granted by ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Choreography
Choreography is the art of designing sequences of movements of physical bodies (or their depictions) in which Motion (physics), motion or Visual appearance, form or both are specified. ''Choreography'' may also refer to the design itself. A choreographer creates choreographies through the art of choreography, a process known as choreographing. It most commonly refers to dance choreography. In dance, ''choreography'' may also refer to the design itself, sometimes expressed by means of dance notation. Dance choreography is sometimes called ''dance composition''. Aspects of dance choreography include the compositional use of organic unity, rhythmic or non-rhythmic articulation, theme and variation, and repetition. The choreographic process may employ improvisation to develop innovative movement ideas. Generally, choreography designs dances intended to be performed as concert dance. The art of choreography involves specifying human movement and form in terms of space, shape, time, a ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Software Design
Software design is the process of conceptualizing how a software system will work before it is implemented or modified. Software design also refers to the direct result of the design process the concepts of how the software will work which consists of both design documentation and undocumented concepts. Software design usually is directed by goals for the resulting system and involves problem-solving and planning including both high-level software architecture and low-level component and algorithm design. In terms of the waterfall development process, software design is the activity of following requirements specification and before coding. General process The design process enables a designer to model various aspects of a software system before it exists. Creativity, past experience, a sense of what makes "good" software, and a commitment to quality are success factors for a competent design. However, the design process is not always a straightforward procedure ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Return On Assets
The return on assets (ROA) shows the percentage of how profitable a company's assets are in generating revenue. ROA can be computed as below: :\mathrm = \frac The phrase return on average assets (ROAA) is also used, to emphasize that average assets are used in the above formula. This number tells you what the company can do with what it has, ''i.e.'' how many dollars of earnings they derive from each dollar of assets they control. It's a useful number for comparing competing companies in the same industry. The number will vary widely across different industries. Return on assets gives an indication of the capital intensity of the company, which will depend on the industry; companies that require large initial investments will generally have lower return on assets. ROAs over 5% are generally considered good. Usage Return on assets is one of the elements used in financial analysis using the Du Pont Identity. See also *Return on equity (ROE) *List of business and finance abbre ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
