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What is Intangible Assets

Handbook of Research on Creative Cities and Advanced Models for Knowledge-Based Urban Development
Mean the assets which include knowledge base and software, research and development activities, patents, intellectual property rights, economic Meritocracy, trademarks, and human capital trained through lifelong learning.
Published in Chapter:
Transformation Requirements of Creative Clusters in Egypt to Competitive Agglomerations: Challenges and Opportunities
Himmatt Muhammad (Faculty of Arts, Ain Shams University, Egypt)
DOI: 10.4018/978-1-7998-4948-3.ch010
Abstract
This chapter discusses the issue of creative clusters in the Egyptian society and highlights the most important challenges and obstacles that hinder them from achieving a global competitive advantage. The present research is an exploratory research, following the methodology of re-analysis, literature review, and analysis of ready data. The research used the SWOT)method to analyze strengths, weaknesses, opportunities, and threats. The data of the methodological methods used in the research were analyzed on three levels: Macro (Egyptian society), Mizo (creative clusters), and Micro (workers and stakeholders). The main question is: What are the transformation requirements of creative clusters in Egypt to achieve competitive agglomerations? The research came out with some recommendations to enhance and activate the performance of Egyptian creative clusters to compete globally.
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E-HRM in Competence Recognition and Management
Human capital, database or information system, responsive process, customer relationship, innovation capability, and culture of an organization that all are needed for distinctive and sustainable value.
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The Challenge of Bringing User and Development Communities Together
Identifiable non-monetary assets that cannot be seen, touched or physically measured, which are created through time and/or effort and that are identifiable as a separate asset. In the context of this chapter they relate to competitive intangibles such as knowledge activities (know-how, knowledge), collaboration activities, leverage activities, and other structural activities.
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Corporate Climate Change-Related Accounting and Taxation: A Comparative Analysis of Portuguese and Spanish Frameworks on GHG Emissions Allowances
are assets that do not have a physical presence but are valuable to a business because of their economic benefits.
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Intellectual Capital: A New Process of Sustainable Value Creation for the Corporation
For organizations, intangible assets are sources of long-term competitive advantage. Additionally, they stress the significance of an approach to valuing intangible assets to assist with a number of administrative difficulties, including investment choices, discussions with lenders, and obtaining funds from investors.
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Current Trends on the Acquisition, Virtual Representation, and Interaction of Cultural Heritage: Exploring Virtual and Augmented Reality and Serious Games
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Managing Organizational Knowledge in the Age of Social Computing
Organizational assets that do not have any physical manifestation, or whose physical measures have no bearing on their value. The following is a typical list of intangible assets - fragmented knowledge residing with individuals, or encapsulated in artifacts such as documentation and software code, codified and classified knowledge residing in repositories, unique systems, processes, methodologies, and frameworks that the organization follows, “formalized” intellectual property such as patents, trademarks, and brands, and relationships and alliances that the organization may have shaped ( Kochikar, 2002 ).
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ICT and the Virtual Organisation
Those resources that cannot be seen, touched, or physically measured in a firm and which are created through time and/or effort.
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Analysis, Valuation, and Disclosure of Intangible Value
“An intangible asset is an identifiable non-monetary asset without physical substance” (IASC, 1998). Intangible assets are usually seen as non-physical sources of expected future benefits (excluding financial assets, for instance, equities and bonds). They are recognized in the balance sheet if there is a past cost that can be reliably linked to a future inflow of benefits. But those items that meet these recognition criteria are nevertheless almost tangible. In fact, the recognition criteria imply to materialize the immaterial. Besides, that the material have no immaterial attributes?
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A Theoretical Framework for the Analysis of the Relationship Between Family Firms and Competitiveness
They are assets made up of information or knowledge, that lack a material entity, that do not usually appear in the company's balance sheet and whose identification and measurement require specific methodologies.
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Data Discovery Systems for Not-for-Profit Organizations
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