This volume focuses on the intangible elements of human cultures, whose relevance in the study of archaeology has often been claimed but rarely practiced. In this book, the authors successfully show how the adoption of ethnoarchaeological perspectives on non-material aspects of cultures can support the development of methodologies aimed at refining the archaeological interpretation of ancient items, technologies, rituals, settlements and even landscape.
The volume includes a series of new approaches that can foster the dialogue between archaeology and anthropology in the domain of the intangible knowledge of rural and urban communities. The role of ethnoarchaeology in the study of the intangible heritage is so far largely underexplored, and there is a considerable lack of ethnoarchaeological studies explicitly focused on the less tangible evidence of present and past societies. Fresh case studies will revitalize the theoretical debate around ethnoarchaeology and its applicability in the archaeological and heritage research in the new millennium.
Over the past decade, ‘intangible’ has become a key word in anthropological research and in heritage management. Archaeological theories and methods regarding the explorations of the meaning and the significance of artifacts, resources, and settlement patterns are increasingly focusing on non-material evidence. Due to its peculiar characteristics, ethnoarchaeology can effectively foster the development of the study of the intangible cultural heritage of living societies, and highlight its relevance to the study of those of the past.
Описание: This book presents essential procedures for the measurement and reporting of fair value in Financial statements. Trusted specialists Michael Mard, James
Hitchner, and Steven Hyden present reliable and thorough guidelines, case studies, implementation aids, and sample reports for managers, auditors, and valuators who must comply
with the Financial Accounting Standards Board Statement of Financial Accounting Standards Nos. 141, Business Combinations; 142, Goodwill and Other Intangible Assets; 144,
Accounting for the Impairment or Disposal of Long-Lived Assets; and the new 157, Fair Value Measurements.This important guide: explains the new valuation aspects now required by
SFAS No.
157; presents the new definition of fair value and certain empirical research; distinguishes fair value from
air market value; provides a case study that measures the fair values of intangible assets and goodwill under SFAS Nos. 141 and 157; includes a detailed case study that tests the
impairment of goodwill and long-lived assets and measures the financial impact of such impairment under SFAS Nos.142 and 144; cross-references and reconciles the valuation
industry's reporting standards among all of the valuation organizations; includes two sample valuation reports, one of which is a new USPAP- compliant PowerPoint presentation format;
and includes implementation aids for controlling the gathering of data necessary for analyses and for guiding the valuation work program.
Описание: Intellectual Property, Cultural Property and Intangible Cultural Heritage examines various notions of property, in particular cultural property and intellectual property, and how they are employed in rights discourses by indigenous and local communities around the world.
Описание: Intellectual Property, Cultural Property and Intangible Cultural Heritage examines various notions of property, in particular cultural property and intellectual property, and how they are employed in rights discourses by indigenous and local communities around the world.
Автор: Wojciechowska Название: Intangible Organizational Resources ISBN: 1137581220 ISBN-13(EAN): 9781137581228 Издательство: Springer Рейтинг: Цена: 13275.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: This book addressesthe challenges of organizing modern-day institutions, focusing on themanagement of intangible organizational resources of libraries through bothlibrary science and management theory. Highlighting new informationrequirements, knowledge transfer technologies and changing patterns of social behaviour,Intangible Organizational Resources exploreshow these changes are affecting the organization of information services suchas libraries, and discusses what they mean for the effectiveness and quality oftheir services. Making a unique contribution in an otherwise under-exploredfield, this is an essential text for those involved in the organization ofinformation services.
Автор: Philipp Sandner Название: The Valuation of Intangible Assets ISBN: 3834917745 ISBN-13(EAN): 9783834917744 Издательство: Springer Рейтинг: Цена: 12577.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Companies need intangible assets such as knowledge and brands to develop and to sell new products. Although intangibles become increasingly important, formal reporting procedures to reliably assess their monetary value do not exist. In his dissertation, Philipp Sandner aims at examining portfolios of intellectual property (IP) rights to assess the market valuation of companies' intangible assets. Specifically, patents and trademarks are used to approach technology-based and market-based assets, resp- tively. He applies econometric methods to a unique dataset which he assembled specifically for the purpose of this thesis. The thesis consists of four main chapters. First, Philipp Sandner presents in some detail the European trademark system. Research in business administration and e- nomics has rarely relied on trademark data, and the complexity of the institutions is presumably one reason for the current dearth of studies. The first chapter in this study creates a sound foundation for the subsequent chapters. It is also helpful to other researchers who wish to understand the trademark system. The next chapter analyzes the contribution of R&D, patents and trademarks to companies' market value. Philipp Sandner is one of the first authors to quantify the impact of different types of intan- bles. In another chapter he scrutinizes trademark portfolios in-depth and explores different filing strategies employed by companies. In the final chapter, he analyzes patterns of stock movement and traces them back to the effect of technology- and market-based assets.
Автор: Black Название: Accounting for Goodwill and Other Intangible Asset s ISBN: 1119157153 ISBN-13(EAN): 9781119157151 Издательство: Wiley Рейтинг: Цена: 9504.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Concepts, methods, and issues in calculating the fair value of intangibles Accounting for Goodwill and Other Intangible Assets is a guide to one of the most challenging aspects of business valuation.
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