M.Tech. (Fine Art) / The development of contemporary artistic practice, often termed ‘new media’ art, has bought about new challenges in the re-interpretation of conservational data for the curatorial re-presentation of such artworks. These challenges are intensified in artworks of a non-traditional, transient, intangible and / or ephemeral nature. As such, new media works embrace dynamism and fluidity as part of their intangibility and ephemerality. The conservation of such works now requires consideration of the various elements that make up the work, particularly those where the medium predicates meaning. In this study I investigate the institutions and systems which intervene in this conservation of intangible and ephemeral art for future re-presentation and exhibition. I argue that, by compiling notational data (as a work’s ‘score’) of culturally significant ephemeral and intangible artworks the curator is required to refer to the gathered notational data as a reliable guideline for the re-presentation of a work’s ‘true nature’. This raises questions about which parts of an artwork form its true nature and which components are considered variable allowing them to be altered, replaced or migrated. Any re-presentation of the work is therefore dependent on a thorough investigation of the artwork’s essential elements in terms of the artist’s intent, as well as an in-depth contemplation of external / environmental influences. The dynamic (and thus true) nature of specific ephemeral and intangible art objects in the work of Olafur Eliasson, James Webb as well as my own upon, re-presentation, is the focus of this research study.

The Tswaing Meteorite Crater, formed 220 000 years ago, on the farm of Zoutpan, (or also known as the Pretoria Saltpan), had been a topographic and geological riddle for a long period of time. The gathering of salt from the crater was its main attraction for many groups that flocked to the crater, which later became an important beacon of infrastructure, becoming the largest producer of Soda and Salt in the Transvaal in the early 1900’s. Knowledge is an intangible quality of the cultural landscape and its history which can be lost in the blink of an eye if it is not preserved, commemorated and conserved for future generations. Through the investigation of Inclusive Design and the application of its principles, the narrative which is Tswaing, can be made accessible to all by revealing the concealed narrative of the place, tangible and intangible, through time. The afterthought or lack of design for disabled individuals can be seen in many projects. By ensuring accessibility is part of the design process from the onset of the project, valuable resources are not needlessly wasted later. As a result the cultural landscape and its secrets can be uncovered and shared with all. / Dissertation ML(Prof )--University of Pretoria, 2014 / gm2014 / Architecture / ML(Prof) / Unrestricted

Background: Companies operate in a dynamic and challenging business environment with a constant battle to become and stay competitive and achieve sustainable growth. The business environment has transformed rapidly in the past decade due to major globalization and internationalization processes, which have created a demand for mapping and understanding business value and core competences. Parting from the traditional, the focus within companies and research is shifting from tangible assets to human capital, such as knowledge, as the primary competitive resource. Knowledge is a concept that is both complex and volatile. Knowledge emerges and develops through processes of each individual and also from individuals merging together into groups – making it hard to manage. Sadly, without proper management of such resources and processes, it is competitive advantage cannot be exerted. Nowadays, most companies can be identified as knowledge intensive firms, where competitive advantage is related to the ability to create and apply new knowledge through mergers and acquisitions. For about 3 decades, researchers, governments and companies have been trying to develop methods to evaluate and measure intangible assets, but there is a lack of research on how it is done in reality.                                                 Purpose: The purpose of the study is to investigate Swedish holding companies’ approach to working with intangible assets, primarily knowledge; investigating the way it is leveraged and used in the holding structure to create knowledge as a competitive resource across the entire corporation.   Method: A qualitative research is used with a sample of 10 Swedish holding companies varying in size, structure and sector in order to test a proposed integrative model formulated on theory. Purposive sampling is used for participant selection based on personal networks.   Conclusion: Firstly, we found that the majority of the Swedish holding companies do not have a method for evaluating intangible assets in general. In the event of mergers and acquisitions, on the other hand, human capital is emphasized as a main factor for decision making. From the managerial point of view, there is an elevating need for developing a systematic approach to assess human capital when acquiring new subsidiaries, primarily in order to understand the value and context of knowledge. Secondly, Swedish holding companies have internal structures and work-approaches to identify key persons within the newly acquired subsidiaries and transfer their knowledge to the mother company. Furthermore, they try to maintain and create knowledge by investing on education and leadership, but in general, knowledge management is done subconsciously. Therefore, the general finding of this research is that the concept of knowledge management is in the beginning of its lifetime and there is a clear need to put more managerial emphasis on restructuring processes.

Actuellement, le travail de protection du patrimoine culturel immatériel est en plein essor. Il est au cœur de l’attention des médias et de la société, et également des recherches académiques. Malgré sa très longue histoire, sa promotion, son admission et sa protection sont récentes. En ce sens, le patrimoine immatériel est encore « jeune ». En tant que nouveau domaine et nouvel objet de recherche, son étude implique de nombreuses disciplines, et les mesures de protection nécessitent des innovations et une recherche audacieuse. L'animation est l’une des industries culturelles les plus à la mode en Chine et la plupart des recherches sur l'animation se focalisent sur le développement de l'industrie de l'animation. Ces recherches considèrent le patrimoine culturel immatériel comme ressource culturelle pour l’animation, et explorent les possibles utilisations pour promouvoir l'animation chinoise. Nous croyons que, dans le contexte culturel contemporain, l'animation constitue tant une industrie culturelle qu’un divertissement artistique et un loisir, ainsi qu’un moyen de transmission culturelle ; il peut aussi, par extension, être considéré comme un outil d'imagerie visuelle employé dans la production et la vie des personnes. L’animation est vivante et riche en inspiration, naturellement attractive, en particulier pour les jeunes. D’une certaine façon, elle est le langage commun de l'humanité. L’animation doit être une partie intégrante de la protection du patrimoine culturel immatériel ; elle est à même de promouvoir l’héritage et la transmission du patrimoine culturel immatériel. Ainsi, la présente thèse propose que nous considérions l’animation comme moyen de promotion de l’héritage et de transmission du patrimoine culturel immatériel. La transmission en est le moyen, et l’héritage est le but ultime de la protection du patrimoine culturel immatériel. La thèse démontre que l'animation peut effectivement être chargée de cette mission. Après la présentation du sujet de recherche, nous discuterons systématiquement du sujet à travers la recherche historique, la recherche interdisciplinaire, l'analyse de document, l'analyse de cas, l’enquête sur le terrain, etc., remontant ainsi jusqu’aux fondements des recherches existantes sur l’animation et le patrimoine culturel immatériel. / Currently, the protection work of intangible cultural heritage is booming. It is at the heart of attention of the media and society, and also academic research. Despite its long history, its promotion, admission and protection are recent. In this sense, the intangible heritage is still "young". As a new field and new object of research, the study involves many disciplines and safeguards require innovation and a bold research. Animation is one of the cultural industries more fashionable in China and most of the research on the animation focus on the development of the animation industry. This research considers the intangible cultural heritage as a cultural resource for animation, and explore the possible uses to promote the Chinese animation. We believe that in the contemporary cultural context, the animation is as a cultural industry that artistic entertainment and leisure, and a means of cultural transmission; it can also, by extension, be considered an employee visual imaging tool in the production and life of people. The animation is vibrant and rich in inspiration, naturally attractive, especially for young people. In a way, it is the common language of humanity. Animation must be an integral part of the protection of intangible cultural heritage; she is able to promote the heritage and transmission of intangible cultural heritage. Thus, this thesis proposes that we consider animation as a means of promoting the heritage and transmission of intangible cultural heritage. The transmission is the means, and the inheritance is the ultimate goal of protecting intangible cultural heritage. The thesis shows that animation can actually be entrusted with this mission. After the presentation of the research topic, we systematically discuss the subject through historical research, interdisciplinary research, document analysis, case analysis, field survey, etc., and dating back to foundations of existing research on the animation and intangible cultural heritage.

This work deals with accounting entries of intangible and tangible fixed assets in accordance with Czech Accounting Standards and Law of income tax. A part of this work there is concretely determination of fixed assets, its acquisition, underdepreciation, retirement, and also concept definition of technical improvement of fixed assets. In conclusion there is an example which shows how to account fixed assets in manufacturing company and how fixed assets affect tax base of company.

The globalization of world economy has inevitably affected also the movements in harmonization process of accounting standards around the world. International Financial Reporting Standards have become the ultimate accounting and reporting tool of most developed countries. The only remaining counterpart -- the US GAAP, is slowly subsiding to the enormous spread momentum that IFRS gained in recent years. In this setting I examine the application of International standards on accounting treatment of Property, Plant and Equipment, and also the Intangible Assets. Subsequently I compare this treatment to US GAAP and document all major differences still persistent at the end of year 2008. Considering that there are still many divergences between the two sets of standards, I try to document their impact on the reporting and presentation of financial statements of several blue chip companies. My analysis suggests that differences in reported numbers depending on standards chosen can distort comparability of financial statements and performance assessment, thus potentially biasing the decision making process of involved stakeholders.

Thesis is focused on the necessary adjustments to the accounting information required for or the purpose of valuating a company using method EVA. The first part is focused on the development of accounting and accounting systems, in second part is defined by basic terms of valuating a company and the third section describes the accounting information (the necessary adjustments) divided by valuation phase. The most important part of the third part is the transformation of accounting data for economic (financial leasing and intangible assets).

The aim of this thesis is to create a comprehensive view of current developments in the music market, to explore the position of digital distribution in comparison to the distribution in the high street shops and to analyze current trends in the distribution of digital music. At the same time, this thesis could be interesting for readers because, today there is no current publication in Czech, in which the subject would be so comprehensively addressed. The goal of the first chapter is to briefly map the distribution of intangible goods and services over the Internet. The second chapter aims to analyze the distribution of digital music, to compare its success with distribution in the high street shops and examine current trends and possible future developments. The aim of the final chapter is to examine the services of the most important digital music distributors in the world as well the Czech market and also point out weaknesses and opportunities for improving customer service.

La notion de fruits est une notion qui souffre d'un manque de modernité. Présente dans de nombreux articles du Code civil, la notion de fruits joue un rôle central sur le plan conceptuel mais semble cantonnée aux seconds rôles dans la pratique. Ce paradoxe a été rendu possible car la notion n'a ni définition pertinente, ni critères de qualification efficients. Ce travail met en exergue l'ensemble des vices de construction qui affectent la notion que ce soit sur la définition ou sur le régime. Ces défaillances sont le résultat d'une construction par sédimentation de la notion qui n'a jamais fait l'objet d'une réfection d'ensemble. Une fois le constat dressé, nous avons donc tenter de proposer une modernisation de la notion de fruits mais aussi de ses catégories. Dans ce but, nous avons purgé la notion de ses « scories » liées à une conception agraire. En se recentrant sur le bien frugifère, les modalités de naissance des fruits et leur destination à l'autonomie juridique, nous avons tenté de mettre en exergue qu'il s'agissait d'une notion transitoire, dont l'existence est « à durée très limitée ». Une fois l'ébauche d'un renouveau de la notion de fruits achevée, il semblait indispensable de mettre en avant l'utilité d'une telle démarche. En effet, si l'opération de qualification entraîne la mise en œuvre du régime, le désintérêt de la pratique pour le régime des fruits à souvent conduit à éluder la qualification de fruits. La proposition d'une notion de fruits libérée de son lien à la terre, renouvelle l'utilité de la notion et notamment face à l'incorporel. Ainsi, la notion de fruits rentre de plein pied dans le XXIe siècle pour pouvoir être utilisée dans le processus de qualification de biens incorporels. La notion de fruits prend alors tout son sens : que le fruits soit généré par un bien incorporel puisque la notion de fonds de l'article 583 du Code civil ne doit plus s'entendre que comme le fonds de terre, ou que le fruits soit lui-Même un bien incorporel. Cette rencontre du droit des biens et de l'incorporel permet alors d'offrir des pistes de réflexions en terme de régime : à côté des droits spéciaux, le droit civil, et en particulier les textes régissant les fruits, peut alors permettre de régler les conflits relatifs aux modes de naissance et d'appropriation des biens incorporels. / The concept of fruits suffers from a lack of modernity. Present in many articles of the Civil Code, the concept of fruits plays a central role in concept. That said it seems confined to supporting roles in practice. This paradox has been made possible because the concept has no relevant definition, nor efficient criteria for qualification. This work puts forward all structural defects that affect the notion into that definition and that regime. These failures are the result of a construction by sedimentation of the concept that has never been a comprehensive refurbishment. Before submitting a case, we try to propose a modernization of the concept of fruits and its classes. For this purpose, we have served the notion of his "slag" related to an agrarian design. By focusing on the good fruiting, terms of birth fruits and destination legal autonomy, we have tried to highlight it as a transitional concept, whose existence is "time very limited". Once the draft of a revival of the fruit's concept completed, it seemed essential to the usefulness of such an approach. Indeed, if the transaction qualifying leads the implementation of the scheme, the disinterest of practice for diet fruit often leads to evade the qualification of fruit. The proposed notion of fruit freed from its connection to the land, renewing the usefulness of the concept and particularly against the intangible. This, the concept of fruits enters fully into the twenty-First century to be used in the qualification process intangibles. The concept of fruits takes on its full meaning: the fruit is generated intangible property since the notion of funds of article 583 of the Civil Code should not be understood only as the “land base”, or that the fruit is itself an intangible asset. This meeting of the right of property and intangible assets then allows us to offer lines of thinking in terms of regime: next special rights, civil law, and in particular the laws governing fruit can then be used to adjust disputes relating to methods of birth and ownership of intangible assets.

Diploma thesis focuses on the analysis of the functions of domain names by the methods of website monetization. The individual types of domain names are associated with the effects resulting from the domain operation and other intangible assets that usually cooperate with the domain as a whole. Conclusions of the thesis are demonstrated in the analysis of intangible assets of the company ADSL s.r.o.