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Tangible
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 an ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Tangible User Interface
A tangible user interface (TUI) is a user interface in which a person interacts with digital information through the physical environment. The initial name was Graspable User Interface, which is no longer used. The purpose of TUI development is to empower collaboration, learning, and design by giving physical forms to digital information, thus taking advantage of the human ability to grasp and manipulate physical objects and materials. One of the pioneers in tangible user interfaces is Hiroshi Ishii, a professor at the MIT who heads the Tangible Media Group at the MIT Media Lab. His particular vision for tangible UIs, called ''Tangible Bits'', is to give physical form to digital information, making bits directly manipulable and perceptible. Tangible bits pursues the seamless coupling between physical objects and virtual data. Characteristics # Physical representations are computationally coupled to underlying digital information. # Physical representations embody mechan ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Tangible Media
A tangible user interface (TUI) is a user interface in which a person interacts with digital information through the physical environment. The initial name was Graspable User Interface, which is no longer used. The purpose of TUI development is to empower collaboration, learning, and design by giving physical forms to digital information, thus taking advantage of the human ability to grasp and manipulate physical objects and materials. One of the pioneers in tangible user interfaces is Hiroshi Ishii, a professor at the MIT who heads the Tangible Media Group at the MIT Media Lab. His particular vision for tangible UIs, called ''Tangible Bits'', is to give physical form to digital information, making bits directly manipulable and perceptible. Tangible bits pursues the seamless coupling between physical objects and virtual data. Characteristics # Physical representations are computationally coupled to underlying digital information. # Physical representations embody mechanis ... [...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 the majority of the world's 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. The main purpose of intellectual property law is to encourage the creation of a wide variety of intellectual go ... [...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 economic activities (production, distribution, trade) are being transformed by Internet, World Wide Web, and blockchain technologies. The digital economy is variously known as the ''Internet Economy'', ''Web Economy'', '' Cryptoeconomy'', and '' New Economy''. Since the digital economy is continuously replacing and expanding the traditional economy, there is no clear delineation between the two integrated economy types. The digital economy results from billions of daily online transactions among people, organizations (businesses, educational institutions, non-profits), and distributed computing devices (servers, laptops, smartphones, etc.) enabled by Internet, World Wide Web, and blockchain technologies. The digital economy is rapidly evolving into an Internet of Things (IoT), and could not exist in its current form without the Internet. T ... [...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, redefine, rent, mortgage, pawn, 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. In economics and political economy, there are three broad forms of property: private property, public property, and collective property (also called cooperative property). Property that jointly belongs to more than one party may be possessed or controlled thereby in very similar or very distinct ways, whether simply or complexly, whether equally or unequally. However, there is an expectation that each party's will (rather discretion) with ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Tangible Property
In law, tangible property is literally anything 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 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Tangible Common Equity
Tangible common equity (TCE), the subset of shareholders' equity that is not preferred equity and not intangible assets, is an uncommonly used measure of a company's financial strength. It indicates how much ownership equity owners of common stock would receive in the event of a company's liquidation. During the financial and economic crisis of 2008–2009, it gained public popularity as a measure of the viability of large commercial banks. When used in a ratio with tangible common assets, it measures a bank's ability to absorb losses (e.g., homeowners defaulting on mortgages) before becoming insolvent. It is one of the factors considered by the Office of the Comptroller of the Currency to determine if a bank has become insolvent. Formula *''TCE = total equity – intangible assets – goodwill – preferred stock'' *''TCE ratio = TCE / (total assets)'' *''Leverage ratio = (total assets – intangible assets – goodwill) / TCE'' Example On February 27, 2009, the U.S. Governmen ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Service (economics)
A service is an "(intangible) act or use for which a consumer, firm, or government is willing to 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 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Tangible Investment
A tangible investment is something physical that you can touch. It is an investment in a tangible, hard or real asset or personal property. This contrasts with financial investments such as stocks, bonds, mutual funds and other financial instruments. Some assets are held purely for their ability to appreciate, such as collectibles, while others are held for the income they generate while they depreciate, such as equipment held for lease. Others exhibit a combination of properties, appreciating in market value while depreciating in book value, such as rental real estate. Timberland exhibits depletion of timber combined with appreciation of land. Other assets’ values fluctuate with supply and demand, such as commodities, which are liquid investments unlike most other tangible investments. These various properties, together with the lack of correlation to traditional asset class values, make tangible investments a means of reducing overall investment risk through diversificat ... [...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. Etymology The word "larceny" is a late Middle English word, from the Anglo-Norman word ''larcin'', "theft". Its probable Latin root is ''latrocinium'', a derivative of ''latro'', "robber" (originally mercenary). By nation Australia New South Wales In the ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Copyright
A copyright is a type of intellectual property that gives its owner the exclusive 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. 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 frequently include reproduction, control over derivative works, distribution, public performance, and moral rights such as attribution. Copyrights can be granted by public law and are in that case considered "territorial ... [...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 system ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
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