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Dissertations / Theses on the topic 'Intangible art'
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Owens, Jenny. "Relatos de lo intangible: La memoria y la narrativa en el arte." Doctoral thesis, Universitat de Barcelona, 2021. http://hdl.handle.net/10803/671125.
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Esta tesis explora las conexiones entre la memoria y la narrativa en el arte y el importante papel que lo intangible desempeña en este proceso. La investigación parte de mi propia práctica artística, que se preocupa por historias en torno a lo abandonado y por la necesidad de reconstruir esas historias para que tengan una vida nueva, sin olvidar sus vidas pasadas. También se centra en lo que no vemos y en lo efímero. Asimismo, me he acercado al trabajo de otros artistas que me interpelaban de alguna forma para entender mejor mi propia obra artística y ofrecer una nueva lectura sobre cómo la memoria y la narrativa interactúan entre ellas.
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Ip, Holly, and 葉浩莉. "Ashes of the after death: the tangible and intangible heritage of bamboo-paper ritual objects." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2012. http://hub.hku.hk/bib/B48344916.
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When it comes to ritual ceremonies like Qing Ming, Chong Yang, Yu Lan, one will see all kinds of fascinating ritual paper offerings, ranging from the traditional to fashionable-living necessities, even though the recipients are dead. The types of ritual paper offerings can be categorized into paper materials (joss paper), bamboo-paper objects (traditional crafts), and non-bamboo framed objects (contemporary crafts). Though the life of these ritual paper objects is very short, because they are burned soon after they are made, they are designed and crafted in a very unique way.
The topic of ritual paper objects is a very interesting one; however, it has hitherto received little scholarly attention from a heritage conservation perspective. It is found that a large body of literature mentions ritual paper objects in the context of the funeral ceremony. Building on the existing studies, this dissertation will demonstrate and recognize the cultural significance of the art and craft of bamboo-paper objects in Chinese culture with reference to the Convention for the Safeguarding of Intangible Cultural Heritage (2003), and thereby suggest ways for safeguarding this traditional craftsmanship.published_or_final_version
Conservation
Master
Master of Science in Conservation
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Buss, Elaine M. "(Attempts at) Discerning Immateriality." The Ohio State University, 2018. http://rave.ohiolink.edu/etdc/view?acc_num=osu1529367762750928.
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Yuen, Man-sin, and 阮文倩. "Virtuous fist and healing hands : a study of Chinese martial art school cum bone setting clinic as a combined intangible cultural heritage of Hong Kong." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2014. http://hdl.handle.net/10722/208078.
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The scope of this dissertation covers two intangible cultural practices of the Chinese traditions: martial art and bone setting. The research will be on the combination of these two practices in the context of Hong Kong.
Martial art through a system of apprenticeship, aims at passing the traditional techniques to the apprentice; and bone setting is a trade intending to help and cure people. They are traditionally human-oriented but not profit-oriented. The combined martial art school and bone setting clinic of Master Wong Fei-hung (黃飛鴻) is a perfect example. Master Wong Fei-hung is one of the most impressive Chinese martial art practitioners in the recent Chinese history and culture. He has a remarkable status in the practice of Chinese martial art cum bone setting in Southern China, who is also a hero in many people’s eyes. As this dissertation is about the intangible cultural heritage of martial art and bone setting, a well-known character in the recent Chinese history has therefore been selected to showcase the macro significance of this heritage. Through Master Wong, who practiced martial art and bone setting, the relationship between martial art and bone setting can be more clearly explained.
The focus of this dissertation will be on the practice of this living heritage via a martial art Master cum bone setter, Master Li Chan-wo (李燦窩師父), as a case study. The reason for applying Master Li as the case study in this dissertation is that he is the student of Master Wong's wife (Master Mok Kwai-lan), from whom he inherited the martial art and bone setting techniques. This background and connection could help enrich the findings of this research and increase the credibility of the research findings in this dissertation. Whether this tradition of martial art school cum bone setting clinic can be preserved, it rests on how well we respect our living heritage.published_or_final_version
Conservation
Master
Master of Science in Conservation
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Iyer, Manisha. "Memoires de Soie en Inde: La Ville de Kanchipuram et son art de Tissage." Master's thesis, Universidade de Évora, 2009. http://hdl.handle.net/10174/19628.
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A cidade de Kanchipuram, no Estado de Tamilnadu, sul da Índia, é sinónimo de templos hindus, mas também do sari em seda. A migração de comunidades de tecelão para esta cidade começou durante o reinado da Dinastia Chola nos Séculos 8-13 d. C. Anteriormente, o pano de seda foi considerado como tecido dos Deuses e os tecelões satisfizeram as necessidades religiosas do templo da cidade. Paulatinamente, um tecido de seda torna-se, tanto um tecido dos "mortais", como dos Deuses, e houve um aumento da procura dos têxteis em seda, especialmente, do sari em seda. A particularidade dos tecelões de Kanchipuram reside na sua técnica complicada de tecelagem e nos ricos motivos que são uma expressão da paixão do tecelão. Nosso trabalho de investigação centra-se nas técnicas de tecelagem e no seu produto final - o sari - para destacar a sua singularidade. Neste contexto, quero propor um projecto de documentação dos motivos do sari, para ilustrar um dos principais meios de valorização desta tradição de tecelagem que remonta a vários séculos. RÉSUMÉ: La ville de Kanchipuram, située dans l'état du Tamilnadu, dans le sud de l'Inde, fait souvent écho aux temples hindous mais également au sari en soie. Les tisserands ont migré à l'époque Chola (850- 1279 ap.J.C.) pour répondre aux besoins religieux de la ville car au départ, la soie était un tissu destiné à I 'usage des dieux. Au fur et à mesure, la soie est devenue aussi bien un tissu destiné aux 'mortels' qu'aux dieux. Ces tisserands ont connu par la suite, une forte demande, plus particulierement, pour les saris en soie. La particularité des tisserands de la ville de Kanchipuram réside dans sa technique laborieuse de tissage et dans les motifs élaborés parle billet desquels s'exprime la passion du tisserand dans sa tâche. Le présent mémoire s'attache à la technique de tissage et à son produit final - le sari - pour mettre en valeur son unicité. Dans ce cadre, je propose un projet de documentation des motifs des saris pour illustrer un des vecteurs clés de valorisation de cette tradition de tissage qui remonte à plusieurs siecles. ABSTRACT: The city of Kanchipuram, located in the State of Tamilnadu in southern India, is synonymous with Hindu temples and silk saris. The migration of weaver communities to the city started during the Chola reign (81 131 centuries A.D). Early on, silk was considered the cloth of the gods and these weavers met the needs of the temple city by producing silk textiles for religious use. Gradually, silk became a cloth as much for the 'mortais' as for the gods and demand increased for silk textiles, especially saris. The importance of Kanchipuram weaving lies in its complex techniques and rich motifs as expressions of the. weaver’s passion. This text examines the weaving techniques popularly known as the korvai technique, as well as the saris produced using this technique. ln addition, it attempts to catalogue certain motifs woven into the saris as a first step in promoting and valorizing the cultural richness of an art dating back several centuries.
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Arbelaez, Natalia. ""Insignificant Grandeur"." The Ohio State University, 2015. http://rave.ohiolink.edu/etdc/view?acc_num=osu1435530944.
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GASPARINI, LUCIA. "IL PATRIMONIO CULTURALE IMMATERIALE: NUOVE PROSPETTIVE CONCETTUALI, ARTISTICHE, MUSEOLOGICHE." Doctoral thesis, Università Cattolica del Sacro Cuore, 2013. http://hdl.handle.net/10280/1801.
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La ricerca affronta il tema del crescente spazio che la considerazione del patrimonio culturale immateriale ha acquisito nel panorama mondiale a partire dagli ultimi decenni, in particolare dal 2003, quando l’UNESCO ha stilato la Convenzione per la salvaguardia del patrimonio culturale immateriale.
Oltre a ripercorrere le tappe storiche che nel XX secolo hanno condotto a tale risultato, esso traccia un ancora poco esplorato parallelismo - formale e teorico - tra l’evoluzione del concetto di patrimonio immateriale e lo sviluppo delle forme dell’arte contemporanea a partire dal secondo dopoguerra fino ad oggi.
Tale tematica interessa anche il museo e una lettura della sua storia più recente mette in luce le conquiste e le difficoltà conseguenti l’accoglienza di manifestazioni immateriali all’interno delle collezioni.
Tale aspetto viene avvicinato anche con gli strumenti dell’estetica fenomenologica, che contribuiscono a valutare possibili future azioni museologiche e museografiche nei confronti del patrimonio immateriale, nella direzione di un maggior rispetto della collezione e di un migliore coinvolgimento dei vari pubblici.
Il contributo si sofferma altresì ad approfondire alcuni aspetti dell’architettura contemporanea, della didattica museale e dell’utilizzo delle nuove tecnologie in ambito museale valutandone utilizzi positivi o al contrario poco adeguati per una seria e fruttuosa valorizzazione del patrimonio immateriale.This PhD dissertation deals with intangible cultural heritage and museums. An increasing interest in intangible heritage has been arising in the world in these last years, especially since 2003, when UNESCO drew up the Convention for the Safeguarding of Intangible Cultural Heritage. A detailed historical review shows the steps which brought to this attainment; a formal and theoretical parallelism between intangible heritage and contemporary art is outlined too. A study on the very recent history of museums allows to underline the difficulties museum encounters in collecting intangible heritage. It’s possible to think about new museological solutions thanks to the contribution of aesthetics: the thought of phenomenology helps in finding ways to respect the collection and to involve the publics. The dissertation also deals with the contemporary architecture of museums, with museum education and with the use of new technologies in museums: some uses are bad, others are good and useful for the communication of intangible cultural heritage.
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Cotentin, Régis. "Du simulacre numérique. Les images digitales au défi du vivant." Thesis, Sorbonne Paris Cité, 2017. http://www.theses.fr/2017USPCA027/document.
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Les auteurs contemporains, des plasticiens aux réalisateurs de blockbusters, créent des images où le réel et le virtuel semblent de la même étoffe. Leurs films, vidéos et installations exposent un monde qui émerge de l’immatérialité des écrans.À la différence des images qui procèdent de l'imprégnation de la lumière réelle sur des surfaces photosensibles, les simulacres numériques résultent du langage binaire. Ils correspondent à du code informatique qui transforme l’image en une somme de données.Dès lors, ceux-ci entraînent-ils une mutation de notre rapport à l’image ? En quoi induisent-ils une nouvelle perception des représentations artistiques où prime l’apport d’une subjectivité ?Les simulacres numériques apparaissent après des millénaires d’images qui relèvent de l’ontologie et entretiennent un lien sensible avec le réel. Le spectateur ayant besoin de se projeter dans ce qui emprunte à sa nature et ce qui interroge ses aspirations, ses sentiments comme ses croyances, il attend de la simulation numérique la même capacité d’incarnation et de transfiguration que les autres moyens d’expression.Entrelaçant la tradition et le contemporain, cette recherche analyse l’éloquence sensible du simulacre numérique au défi du vivant dans le cinéma et les arts plastiques des années 2000-2010 selon les concepts de présence, représentation et simulation.Comment le numérique actualise-t-il des codes culturels et esthétiques hérités de l’histoire de l’art ? Cette recherche tente de comprendre la nature et le sens des simulacres numériques du vivant en tant qu’ils conjuguent l’incorporel synthétique à l’argument ontologiqueThe contemporary authors, from visual artists to blockbusters’ directors, create images where the real and the virtual seem from the same cloth. Theirs movies, videos and installations show a world which emerges from the immateriality of the screens.Unlike images which are the result of the impregnation of the actual light on photosensitive surfaces, digital simulacra stem from binary language. They are made of pure computer code that can transform the image into a sum of data.Therefore, will the digital simulacra change our relationship to images? How do these digital sham images induce a new perception of artistic performances where subjectivity and its contributions are the prime factors?We are confronted with these digital simulacra of images after millennia of imagery that relate from ontology and that maintain a significant link with reality. The viewer, having the need to project himself into something that borrows from his nature and that questions his aspirations, his feelings as well as his beliefs, expects from the digital simulation the same capacity for incarnation and transfiguration that he experiences from others means of expression.Confronting and intertwining the traditional and the contemporary, this research analyses the sensitive eloquence of digital simulacra and how they face the challenge of real life, through film and in visual arts over the decade 2000-2010, based on the concepts of presence, representation and simulation.How do the various uses of digital technology force us to update the cultural and aesthetic codes that we inherited from Art history? Thus, this research attempts to understand the substance and the meaning of the digital pretence of life, which combines the synthetic intangible with an ontological argument
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De, Araujo Aguiar Luciana. "Les stratégies d’authenticité et les politiques de patrimoine culturel immatériel : une étude à partir de deux cas." Thesis, Montpellier 3, 2017. http://www.theses.fr/2017MON30058/document.
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Cette thèse a pour but de comprendre les stratégies de construction d’authenticité et les politiques de patrimoine culturel immatériel à partir de l’étude de deux pratiques culturelles reconnues actuellement comme patrimoine culturel immatériel : le fest-noz, présente dans les villes et campagnes de la région Bretagne, en France ; et le jongo, présente au sein des villes installées dans la vallée du fleuve Paraíba do Sul, dans la région Sudeste du Brésil. La démarche comparative présentée dans cette thèse résulte d’une double étude de cas, d’une part les rapports entre le fest-noz et l’authenticité en Bretagne, et d’autre part le jongo et l’authenticité afro-brésilienne. La thèse est structurée en trois parties. La première partie s’attache à comprendre le fest-noz et les questions de l’authenticité en Bretagne ; la deuxième partie met en lumière le jongo et la quête de l’authenticité afro-brésilienne ; la troisième partie est une analyse comparative des deux pratiques mais elle est également conclusive. Dans l’écriture ethnographique, les données de terrain ont été traitées dans une perspective bourdieusiennne. Par ailleurs, l’analyse des documents institutionnels - tels que les dossiers de patrimonialisation du fest-noz et du jongo, et les documents relatifs à la législation de l’UNESCO et du PCI en France et au Brésil – fût d’une importance cruciale. En outre, les entretiens avec les responsables des politiques de sauvegarde du fest-noz et du jongo et des politiques culturelles dans le domaine du PCI au Brésil et en France, m’ont permis d’affiner et de complexifier l’analyse des documents institutionnels. Cette thèse repose encore sur des données historiques contextuelles qui ont contribué à une meilleure compréhension des pratiques culturelles en questionThis thesis aims to understand the strategies (used in the representation of authenticity and the policies of intangible cultural heritage, based on the study of two cultural practices currently recognized as instances of intangible cultural heritage: fest-noz, present in the cities and countryside of Brittany, France; and jongo, present in the cities of the Paraíba do Sul river valley, located in the southeast region of Brazil. The comparative approach results from a double case study; on the one hand, the relations between fest-noz and authenticity in Brittany, and on the other hand, jongo and Afro-Brazilian authenticity. The thesis addresses three principle questions. First of all, an effort to understand fest-noz and how it shapes authenticity in Brittany; secondly, how jongo impacts the quest for Afro-Brazilian authenticity; and finally, a comparative analysis into both practices and the conclusions drawn from this approach. The field data collected from ethnographic writing archives were treated from a Bourdieu perspective. In addition, the analysis of institutional documents, including the heritage files of both fest-noz and jongo, and the documents relating to UNESCO and ICP legislation in France and Brazil, was of crucial importance. Furthermore, interviews with policy makers for the safeguarding of fest-noz and jongo and for cultural policies in the field of ICH in Brazil and France enabled a more nuanced elaboration of institutional documents. This thesis relies on contextual historical data that has contributed to a better understanding of the cultural practices in question
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Dahmash, Firas Naim. "An examination of the value relevance and bias in the accounting treatment of intangible assets in Australia and the US over the period 1994-2003 using the Feltham and Ohlson (1995) framework." University of Western Australia. Financial Studies Discipline Group, 2007. http://theses.library.uwa.edu.au/adt-WU2007.0145.
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[Truncated abstract] The primary aim of this study was to examine, and compare, the value relevance and any bias associated with the reporting of intangible assets in Australia and the US over the ten-year period 1994 to 2003. The study adopts a disaggregated form of the Feltham and Ohlson (1995) valuation model and associated linear information models (LIMs) to allow goodwill and identifiable intangible assets to be separately examined using unbalanced panel regression analysis. The results for the Australian sample suggest that the adaptation of the Feltham and Ohlson (1995) valuation model used in this study is particularly useful in examining Australian equity securities. For example, the pooled sample analysis results in an adjusted R2 of 71%, which is consistent with similar US studies by Ahmed, Morton and Schaefer (2000) and Amir, Kirscenheiter and Willard (1997). Further, the results from the disaggregated Feltham and Ohlson (1995) valuation models suggest that the information presented with respect to intangible assets (both goodwill and identifiable intangible assets) under Australian GAAP is value relevant. However, the results from the valuation models also suggest that (for the average Australian company) the market believes goodwill is reported conservatively and identifiable intangible assets aggressively. ... As noted earlier, the increasing importance of intangible assets in the `new-economy’ suggests that (wherever possible having regard to the measurement difficulties) all intangible assets should be recognised in financial statements to maximise the value relevance of those statements. It should be noted, however, that there was some evidence to suggest that certain Australian companies (that is, those not consistently reporting positive abnormal operating earnings) might be reporting goodwill and/or identifiable intangible assets aggressively and this is an area that standard setters might need to carefully consider in future. I trust that the findings presented in this study will prove helpful to both researchers and those involved with formulating international accounting standards in this particularly difficult area of intangible assets. I also hope the results will help to allay any fears regulators (and others) might have that providing managers with accounting discretion will (necessarily) lead to biased reporting practices; based on the findings of this study for the majority of Australian and US companies, any such fears appear unwarranted.
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Baxter, Roger, and n/a. "The dimensions of intangible value in business-to-business buyer-seller relationships: an intellectual capital model." University of Otago. Department of Marketing, 2005. http://adt.otago.ac.nz./public/adt-NZDU20060823.162004.
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A firm�s relationships with its customers contribute to its organizational capital and represent an important part of its shareholder value, so the nature of the value in these relationships needs to be understood well and managed carefully. Marketing managers therefore require techniques that will assess relationship value comprehensively in order to manage their portfolio of customer relationships effectively and in order to argue for a sufficient share of the firm�s resources to develop these market based assets for competitive advantage. At present, there is a well-established technique for assessing customer profitability analysis which assigns revenues, expenses, assets and liabilities to customers and algebraically sums their value to reach a profitability figure for each customer.
However, even in its more sophisticated forms, the primary focus of customer profitability analysis as it is currently used tends to be the management of profitability by way of the management of existing situations, and particularly of cost, rather than the management of the value that is potentially available in the future from the intangible aspects of a relationship. Without knowledge of the dimensions of intangible value in the relationship, the technique is restricted to assessing those relationship aspects that can be easily quantified in dollar terms by the modification of existing accounting information.
This leaves a gap in the available toolbox for managers in assessing relationship value, because much of the value of a relationship may be in its intangible aspects, which at present can not be readily assessed other than by a manager�s experience and intuition. In order to develop techniques specifically for intangible value assessment, it is necessary to understand the dimensions of this intangible value. Development of scales to measure the dimensions of this intangible relationship value and development of an understanding of its structure is thus a useful research goal, which is supported by calls in the literature for the quantification of market-based assets and their value Elucidation of the dimensions and structure of intangible relationship value is therefore the goal of this thesis.
Although there are recent reports in the literature of studies that include the intangible aspects of relationship value, most of those that have been conducted in a business-to-business context appear to be primarily concerned with investigating the drivers of value rather than its dimensions, and those that deal with the business-to-consumer context describe techniques to assess the aggregated value of many consumers, rather than an individual buyer as is required for business-to-business applications. The thesis therefore proposes a conceptual framework, synthesised from the intellectual capital literature, which provides a set of six dimensions and a structure of intangible business-to-business buyer-seller value. The six proposed dimensions are unique in that they cover the human aspects of the relationship extensively.
The thesis describes the testing of the proposed conceptual framework. This was achieved primarily by the use of the structural equation modelling technique on survey data that was collected from managers in the New Zealand manufacturing industry, following qualitatively analysed interviews with managers. The tests support the framework and its value dimensions. The thesis therefore concludes that this research provides a contribution to the literature on value assessment and that future research should be conducted to validate its findings.
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Shahwan, Yousef Said. "The Australian market perception of goodwill and identifiable intangibles /." View thesis, 2002. http://library.uws.edu.au/adt-NUWS/public/adt-NUWS20030925.150453/index.html.
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Thesis (Ph.D.) -- University of Western Sydney, 2002.A thesis presented to the University of Western Sydney in fulfilment of the requirements for the degree of Doctor of Philosophy, June, 2002. Text missing p. 64. Bibliography : leaves 208-221.
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Summers, James. "Tangible Intangibles in the United States’ Tax Cuts and Jobs Act : How Mixed Definitions of “Intangible” Lead to Mixed Results in the United States’ Efforts to Close Tax Loopholes, Move to a Territorial Tax System, and Reduce Base Erosion and Profit Shifting Abuses." Thesis, Uppsala universitet, Juridiska institutionen, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-352298.
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The United States’ Tax Cuts and Jobs Act of 2017 (TCJA) changed a 30-year-old definition of the term “intangible property” and added assessment requirements for two different types of “intangible income”, both of which deviate from the newly changed general definition of “intangible” and most common understandings of the meaning of the word. While it may appear unlikely that a change in meaning of a single word in a large tax code could have a drastic effect on international taxation, the differing definitions of “intangible” create far-reaching tangible consequences. The TCJA affects the international taxation of US-based corporations for cross-border transactions, among many ways, by employing different definitions of the word “intangible” in three different provisions. First, it modifies the general statutory definition of “intangible” to specifically include goodwill, workforce in place, and going-concern value will be examined. Second, it uses an unusually broad definition of “intangible” in the new tax category of global intangible low-taxed income (GILTI); and third, the meaning of “intangible” as used in assessing so-called foreign-derived intangible income (FDII) essentially creates a broad export subsidy. Each use of the term will also be assessed on how it ties into the TCJA’s intended purpose for the provision in which it appears. Additionally, they will be assessed on how they compare with established international tax standards provided by the Organization for Economic Co-operation and Development (OECD) and its Base Erosion and Profit Shifting (BEPS) Plan. By explicitly changing the definition of “intangible property”, it becomes apparent that the TCJA has increased the scope of potential tax liability for US corporations and has brought the US in line with the OECD’s use of the phrase as used in its model convention. In examining how the GILTI tax is calculated, it will become evident that the tax can be applied to income that is not connected to intangibles despite the seemingly limited scope implied by its name. Furthermore, a limitation on foreign tax credit means that GILTI might allow at least some continuation of the old worldwide tax system. While potentially overly-burdensome, GILTI seems to be broadly in line with the BEPS goal towards reducing profit shifting. As a result of how “intangible” is defined for purposes of determining FDII, two effects become apparent. First, for tax categorization, it encompasses income from both tangible and intangible assets. Second, it permits deductions that can be construed as an export incentive.
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Ururahy, Heloisa Pinto. "Museus na internet do século XXI: a caminho do museu ubíquo." Universidade de São Paulo, 2013. http://www.teses.usp.br/teses/disponiveis/93/93131/tde-25042014-112545/.
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A pesquisa observa as novas relações de produção e difusão da arte que surgiram com a utilização da internet e das novas tecnologias, pelas instituições culturais, para a expansão de suas atividades. A investigação propõe que essa nova forma de comunicação pode unir o alcance das plataformas virtuais, a credibilidade de grandes centros artísticos e a força dos processos colaborativos de criação em rede para ampliar a propagação da arte e da cultura. O estudo pretende mostrar como museus, galerias e instituições culturais em geral, têm desenvolvido trabalhos na world wide web, desde o começo dos anos 90, de forma a ampliar o acesso do público, não apenas a seus acervos e exposições, mas também à possibilidade de criação conjunta do conhecimento museológico e de nossa herança cultural. Através da observação dos conteúdos disponibilizados na rede por museus variados, nacionais e internacionais, relacionados a artigos sobre questões contemporâneas da museologia, são analisados como os objetivos das instituições artísticas quanto ao uso do ciberespaço têm evoluído. Há um crescente esforço em suprir as necessidades culturais dos novos espectadores da era conectada da internet. Hoje, modelos de exposições virtuais permitem que formatos de arte efêmera, como performances ou intervenções, possam efetivamente fazer parte dos espaços museológicos. Foi criada uma nova ligação com o visitante do museu, que pode estar em qualquer lugar do mundo e, utilizando redes sociais e mídias móveis, passa a ser criador e difusor de conteúdo, além de receptor. Por fim, há a reflexão sobre como, enquanto se adéquam às novas relações do homem com a arte e a cultura através do mundo virtual, as instituições devem se preocupar com a responsabilidade social e a democratização do acesso aos bens culturais por aqueles que ainda não tem contato frequente com as novas tecnologias.The research points the new relations of production and dissemination of art that emerge with the use of the Internet and new technologies, by cultural institutions to expand their activities. The research suggests that this new form of communication can put together the reach of virtual platforms, the credibility of major artistic centers and the strength of networks for collaborative creation processes, to enlarge the propagation of art and culture. The study aims to show how museums, galleries and cultural institutions in general, have developed activities on the world wide web since the early \'90s, in order to increase public access, not only to their collections and exhibitions, but also to the possibility of joint creation of the museological knowledge and cultural heritage. How the goals of art institutions in the use of cyberspace have evolved are analyzed through observation of the content provided on the net by various museums, national and international, related with articles about issues on contemporary museology. There is a growing effort to meet the cultural needs of the new spectators of internet connected age. Nowadays, virtual exhibitions models allow ephemeral art formats, such as performances or interventions, to effectively be part of the museum spaces. A new connection was created with the museum visitor, who can be anywhere in the world and, using social networks and mobile media, becomes a creator and disseminator of content, as well as a receiver. Finally, there is the observation on how, while adapting with the man\'s new relationship with art and culture through the virtual world, institutions should concern also about social responsibility and democratic access to culture for those who do not have frequent contact with new technologies.
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Sheehan, Jennifer Karr. "Intangible Qualities of Rare Books: Toward a Decision-Making Framework for Preservation Management in Rare Book Collections, Based Upon the Concept of the Book as Object." Thesis, University of North Texas, 2006. https://digital.library.unt.edu/ark:/67531/metadc5213/.
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For rare book collections, a considerable challenge is involved in evaluating collection materials in terms of their inherent value, which includes the textual and intangible information the materials provide for the collection's users. Preservation management in rare book collections is a complex and costly process. As digitization and other technological advances in surrogate technology have provided new forms representation, new dilemmas in weighing the rare book's inherently valuable characteristics against the possibly lesser financial costs of surrogates have arisen. No model has been in wide use to guide preservation management decisions. An initial iteration of such a model is developed, based on a Delphi-like iterative questioning of a group of experts in the field of rare books. The results are used to synthesize a preservation management framework for rare book collections, and a small-scale test of the framework has been completed through two independent analyses of five rare books in a functioning collection. Utilizing a standardized template for making preservation decisions offers a variety of benefits. Preservation decisions may include prioritizing action upon the authentic objects, or developing and maintaining surrogates in lieu of retaining costly original collection materials. The framework constructed in this study provides a method for reducing the subjectivity of preservation decision-making and facilitating the development of a standard of practice for preservation management within rare book collections.
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Tham, Chee Ho. "The mechanics of assignments : functions and form." Thesis, University of Oxford, 2016. https://ora.ox.ac.uk/objects/uuid:9cf7420b-b3d5-4c15-b15d-daaa9892d951.
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Choses in action are valuable assets. This has compelled (and been facilitated by) the development of legal devices such as equitable assignment to allow holders of choses to deal with them, inter vivos. This thesis makes two claims. First, equitable assignments are best conceived as a composite of a bare trust and an atypical agency where the assignee is authorised to invoke the assignor's entitlements against the obligor to the chose assigned, as the assignee pleases. On this conception, equitable assignments merely entail generation of a new set of jural relations as between assignor and assignee. Though these affect how the jural relations between assignor and obligor are to be discharged, those jural relations are left intact and unchanged, unless the requirements for 'statutory' assignments have been satisfied. Second, 'statutory' assignments are regulatory in effect. Where a debt or other chose in action has been validly equitably assigned and the requirements in s 136(1) Law of Property Act 1925 are satisfied, the specific entitlements set out in sections 136(1)(a), (b) and (c) will be passed from the assignor and transferred to the assignee. But that is only true with regards entitlements falling within those provisions, and the set of entitlements listed therein is not exhaustive. The composite model of equitable assignment, and the clarification of the nature of 'statutory' assignment, reduces confusion over their operation and effects. Accordingly, this thesis tempers the urge towards legislative reform of the law of assignment: reform may not be needed since the law is not incoherent, though it is certainly complex. And if targeted law reform to simplify the law on assignment be thought desirable, it is as well to know what one is reforming.
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Campos, Yussef Daibert Salomão de. "Imaterialidade do Patrimônio e Identidade Social: uma análise da lei Robin Hood de Minas Gerais." Universidade Federal de Pelotas, 2010. http://repositorio.ufpel.edu.br/handle/ri/1054.
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Previous issue date: 2010-12-15The dissertation studies the relationship between social identity and cultural property, especially the intangible heritage one. This is carried out through the study of specific legislation, focusing on the Robin Hood Act, Minas Gerais, which deals with the transfer of state tax to municipalities that provide attention to their cultural property. The main objective of this study is highlight the social identity as a legitimizing protection of cultural heritage in all its categories and demonstrate that we should not build a pyramid hierarchy between the categories of cultural heritage, and more: that national identity is formed by a myriad of local identities, understood as concepts constructed from conflicts and disputes between these identities, which result in certain political practices. In addition, the study analyses how the law acts constructs imagined communities. This can be seen from the analysis of relevant legislation, as well as in comparison to Brazilian legislation, in particular the mining and the law of "Ciudad Autonoma de Buenos Aires", Argentina. Through this study will be seen that cultural heritage is a field of conflict between identities, and that the public practice in this area are a reflection of this standoff
Essa dissertação estuda a relação entre identidade social e patrimônio cultural, em especial o imaterial, tomando como objeto de estudo a legislação específica, com enfoque na Lei Robin Hood, de Minas Gerais, que trata do repasse de tributo do Estado aos municípios que conferem atenção aos seus bens culturais. O objetivo principal da pesquisa é apontar a identidade social como legitimadora da proteção do patrimônio cultural, em todas suas categorias e demonstrar que não se deve montar uma pirâmide hierárquica entre as categorias do patrimônio cultural; e mais: que a identidade nacional é formada por uma miríade de identidades locais, entendidas como conceitos construídos a partir de conflitos e disputas entre tais identidades, que resultam em determinadas práticas políticas. Além disto, buscará mostrar como a lei age como instrumento construtor de comunidades imaginadas. Isso poderá ser observado a partir da análise da legislação pertinente, assim como na comparação entre a legislação brasileira, em especial a mineira, e a lei da Ciudad Autonoma de Buenos Aires , Argentina. Através dessa investigação será visto que o patrimônio cultural é um campo de conflito entre identidades, e que as práticas públicas nessa área são reflexo de tal embate
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Harvey, Heather. "Seeing it Straight." VCU Scholars Compass, 2007. http://scholarscompass.vcu.edu/etd/1452.
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This Master of Fine Arts thesis is divided into four main sections:FAITH and DISBELIEF: In which I reckon with the implications of faith versus rationality as a secular nontheistic artist. IDEAS: The central locus of my work is a place of indeterminacy between what is known/familiar and what is just one step outside of that. This has nothing to do with mysticism, science fiction, or anything else unmoored from established fact. Section also touches on the particular vantage of a female artist with working class roots.THE WORK: Selection of work made during graduate school, and the the guiding thoughts behind each.EMPTINESS, STILLNESS, ABSENCE, GHOSTS, DOUBT: A discussion of influential artists and ideas.
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Mina, Maria de La Salete Moreira Fernandes. "Harmonização fiscal da tributação directa na União Europeia e os preços de transferência." Master's thesis, Instituto Superior de Economia e Gestão, 2008. http://hdl.handle.net/10400.5/906.
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Mestrado em Economia e Estudos EuropeusA Problemática dos “ Preços de Transferência “, numa perspectiva fiscal tem sido objecto de diversos estudos levados a cabo pela Comissão Europeia. Tendo em conta as caracterís-ticas extremamente diversas dos regimes fiscais dos Estados – Membros, bem como as diferentes preferências nacionais, levantamos duas questões que são analisadas na presente dissertação, através de um Case Study de uma empresa multinacional do sector alimentar e que constituem os dois eixos da dissertação: 1º - Será a Harmonização Fiscal da Tributação Directa necessária ou desejável; 2º - Os “Preços de Transferência” nos Bens Intangíveis e o seu impacto nos resultados apurados para efeitos de tributação; Assim, a presente disserta-ção é dedicada à análise da definição e quantificação de “Preço “ nos bens intangíveis – Royalties numa empresa multinacional cuja empresa mãe se situa num outro Estado Mem-bro com uma diferente taxa de tributação sobre o imposto das sociedades. A análise empí-rica realizada numa empresa multinacional, permitiu verificar a complexidade na quantifi-cação do “Preço de Transferência “ no pagamento de Royalties, a aplicação do “Princípio de Plena Concorrência “ e a morosidade do processo na resolução de conflitos quando sur-ge a Dupla Tributação. Assim: Harmonização, Preço de Transferência, Princípio de Plena Concorrência, Royalties e a forma como estes conceitos interagem, constituem para o case study os grandes temas de análise.
The process of “Transfer Pricing”, from the fiscal perspective has been subject of many studies by the European Commission. According to the different caracteristics of the fiscal regimes of member states, and with regards to the different national preferences, we need to pose two questions which will be analysed in this dissertation. We will be using a case study by a multinacional firm in the food industry sector which constitues two major sec-tions of the dissertation. 1º Will Fiscal Harmonization make direct taxation necessary or desirable? 2º The “Transfer Pricing” in the intangibles property and its impact on the results of the effects on taxation. It is the objective of this dissertation to analyse the definition and quantification of the term “ price” in the Intangibles such as Royalties , within a multinational companies whose headquarters are located in another member state with a different form of taxation or corporate income tax. The empirical analysis realised in a multinacional company, permitted us to check the complexity in quantification of the “transfer pricing”, royalty payments and the application of the “arm´s of length principle”, the long process in the resolution of conflicts when there double taxation occurs. Harmoni-zation, Transfer Pricing, the arm´s of length principle, royalties, and the ways that these concepts interact, contribute for the analysis of this case study
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Mintchik, Natalia Maksimovna. "The Effect of SFAS No. 141 and SFAS No. 142 on the Accuracy of Financial Analysts' Earnings Forecasts after Mergers." Thesis, University of North Texas, 2005. https://digital.library.unt.edu/ark:/67531/metadc4731/.
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This study examines the impact of Statements of Financial Accounting Standards No. 141 and No. 142 (hereafter SFAS 141, 142) on the characteristics of financial analysts' earnings forecasts after mergers. Specifically, I predict lower forecast errors for firms that experienced mergers after the enactment of SFAS 141, 142 than for firms that went through business combinations before those accounting changes. Study results present strong evidence that earnings forecast errors for companies involved in merging and acquisition activity decreased after the adoption of SFAS 141, 142. Test results also suggest that lower earnings forecast errors are attributable to factors specific to merging companies such as SFAS 141, 142 but not common to merging and non-merging companies. In addition, evidence implies that information in corporate annual reports of merging companies plays the critical role in this decrease of earnings forecast error. Summarily, I report that SFAS 141, 142 were effective in achieving greater transparency of financial reporting after mergers. In my complementary analysis, I also document the structure of corporate analysts' coverage in "leaders/followers" terms and conduct tests for differences in this structure: (1) across post-SFAS 141,142/pre-SFAS 141, 142 environments, and (2) between merging and non-merging firms. Although I do not identify any significant differences in coverage structure across environments, my findings suggest that lead analysts are not as accurate as followers when predicting earnings for firms actively involved in mergers. I also detect a significant interaction between the SFAS-environment code and leader/follower classification, which indicates greater improvement of lead analyst forecast accuracy in the post-SFAS 141, 142 environment relative to their followers. This interesting discovery demands future investigation and confirms the importance of financial reporting transparency for the accounting treatment of business combinations.
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Hussenet, Olivier. "À la fois théâtre et musique : la chanson, ars d'incarnation." Thesis, Paris, EHESS, 2020. http://www.theses.fr/2020EHES0080.
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Comment a-t-on donné, comment donne-t-on des contours à la chanson ? Face au caractère insaisissable de l’objet dans une quelconque essence, en raison même de son caractère éminemment disparate et hétérogène, l’approche proposée vise à poser la question des contours de l’objet dans une perspective pragmatiste. Dans un premier temps de la thèse, les tentatives de délimitation de l’objet étiqueté « chanson » se heurtent à une série d’obstacles de nature diverse. Les entreprises définitoires successives construisent et reproduisent préjugés essentialistes (« la-chanson ») et normes formelles ou thématiques qui les font échouer à le cerner et produisent des rebuts. L’arbitraire des définitions (des dictionnaires ou des histoires de la chanson) se complique de l’hétérogénéité de l’objet, sur trois plans distincts : artéfact, style et occurrence située. Le travail de catégorisation opéré par les emplois du terme « chanson » flanqué de prédicats adjectivaux engendre un labyrinthe générique où règnent hiérarchie a priori et présupposés normatifs. Considérer « chanson » comme un hypergenre (au sens de Maingueneau) offrirait peut-être une issue. Dans un deuxième temps, l’importance se fait jour de la prise en compte des différents moments de la chanson. Selon le moment de la chanson considéré, les processus de patrimonialisation diffèrent : corpurisation, anthologisation ou répertorialisation. Or, patrimoine et objets qui le composent sont interdépendants. Les formes exclusivement institutionnelles de patrimonialisation (l’enquête Fortoul en 1852, la mission de folklore musical en Basse-Bretagne en 1939) ne construisent pas le même objet chanson que l’initiative conjointe du Musée des ATP et de la chaîne de radio Europe n°1 de fonder un Musée de la Chanson au début des années 1960. La patrimonialisation par le répertoire (choisie par Le Hall de la chanson, fondé en 1990), apparaît comme plus inclusive en raison de son caractère multidirectionnel, mais se confronte au piège binaire qu’offre la tentation de défendre un objet minorisé et peine à s’affranchir du trope de la disparition de l’objet. Dans un troisième temps, le choix d’une perspective pragmatiste permet de changer radicalement de point de vue : l’objet n’est alors plus envisagé comme structure sémantique à interpréter, mais prend le statut d’objet organisationnel (Garfinkel 2001). L’enquête porte à ce stade sur l’agentivité de la chanson, considérée dans son acheminement en mode de chant et son déploiement en mode de jeu, à travers l’exemple de l’appareil prescriptif construit dans le cadre de la pratique religieuse catholique aux XVIIe et XVIIIe siècles, puis l’analyse d’une théorie ordinaire à l’œuvre dans un traité élaboré par une praticienne : Yvette Guilbert. Deux séries d’épreuves de l’implémentation chansonnière sont alors examinées : celles de la caractérisation de l’objet et celles de la saisie matérielle d’une chanson. Enfin, l’objet chanson est abordé sous l’angle de la mise en jeu de compétences du « performeur » et l’observation d’une situation pédagogique de transmission de cet art d’interpréter une chansonHow can one, how does one trace the contours of ‘song’? Acknowledging the elusive nature of the object ‘s essence (because of its highly disparate and heterogeneous nature), we propose to deal with the issue of the object’s delineation in a pragmatist perspective. In the first part of this dissertation, the attempt to delineate the object called “chanson” (song) encounters a series of miscellanous obstacles. The successive definitory attempts build and reproduce essentialist presuppositions (the song-in-itself) and formal standards or thematic norms which prevent them from framing the object and create leftovers. The arbitrariness of definitions found in dictionaries and books on the history of song is compounded by the heterogeneous nature of ‘chanson’ on different levels : artifact, style and situated occurrence. The use of the term “chanson” followed by a series of adjectives creates a categorization leading to a generic labyrinth dominated by a priori hierarchy and normative presuppositions. Considering “chanson” as a hypergenre (in the sense of Maingueneau) might provide a solution.In a second section, the importance of considering the different ‘moments’ of song becomes more apparent. Depending on the moment considered, the patrimonialization processes differ: the constitution of a corpus, anthologization, establishment of a repertory (repertoire). Heritage and the objects that compose it are interdependent. Exclusively institutional forms of patrimonialization, such as Fortoul’s 1852 survey or the musical folklore mission in Lower Brittany in 1939, do not construct the same object as the joint initiative of the French Museum of Popular Arts and Traditions and radio station Europe 1, to create a ‘Musée de la Chanson’ – “Song Museum” – in the early 1960s. Patrimonialization through repertory (which is the choice of ‘Le Hall de la chanson’ – "Song Hall of Fame" –, founded in 1990) would appear to be more inclusive because it is multidirectional. Unfortunately, it runs the double risk of trying to defend an objet seen as inferior and having to steer clear of the trope of the threat of extinction.In a third section, the adoption of a pragmatist perspective renders possible a dramatic change of perspective : the object is no longer seen as a semantic structure to be interpreted; rather it attains the status of “organizational object” (Garfinkel 2001). From there, the inquiry goes on to discuss song’s agency viewed in terms of its delivery in singing mode and its deployment in acting mode, firstly through the example of the constitution of a prescriptive apparatus in the context of 17th- and 18th-century Catholicism, then through the analysis of an ordinary theory developed in a treatise whose author was herself a singer : Yvette Guilbert. Two series of song-implementation trials are then examined: : those of the characterization of the object and those of a given song’s actual materialization. Finally, the ‘chanson’ object is approached from the standpoint of involving the performer’s skills and studying the pedagogical setting in which the art of song performance is handed down
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Bakker, Maaike. "An exploration of the re-presentation of intangible and ephemeral art." Thesis, 2014. http://hdl.handle.net/10210/11033.
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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.
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Grand, Nesbeth. "Art and globalisation : the place of intangible heritage in a globalising environment." Thesis, 2013. http://hdl.handle.net/10500/12065.
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The thesis has investigated the place of Zimbabwean indigenous intangible heritage in a globalising environment. It used the Shona language and intangible heritage situation as a case study. It argued that Zimbabwean intangible heritage is continually being eroded by the agents of globalisation and that the only way of safeguarding it from extinction is through the preservation of Zimbabwean indigenous languages. The thesis has come to this conclusion after having established that there is an intimate and inseparable bond between language and its intangible values so much that it is not possible to talk of one devoid of the other. The relationship has been seen to be symbiotic. The Shona language has been established to embody, express and to be a carrier of all the intangible heritage of its speakers into the future by re-living them in the people’s daily life while these intangible values have been seen to conserve the language through their continued practice by the people. The research has also established that Zimbabwean intangible heritage marginalisation has roots in colonialism, dating as far back as the early Christian missionary days. The Shona intangible heritage has also been seen to be still of value despite the global threats as evidenced by the people’s continued re-living of it through language. The thesis has also noted that the Zimbabwean Ministry of Education, Sport and Culture is still using out-dated colonial language policies that still further the ascendancy of English and the intangible values it stands for while indigenous languages and values are marginalised in the education system, in government and in industry thereby worsening their predicament in the global environment. The current socio-economic and political developments in the country and some Shona novelists in Shona and in English are also culprits in this whole process as they continue to demonise and infantilise Zimbabwean intangible heritage. The thesis has therefore asserted that Zimbabwean intangible heritage is most likely to be eroded from the face of the earth if no measures are taken to safeguard it from extinction. It has therefore wound up by arguing that the survival of Zimbabwean intangible heritage lies in the survival of Zimbabwean indigenous languages through which it continues to be practised and felt by its people. The thesis has therefore recommended that the Zimbabwean government adopt sound language policies that safeguard the survival of Zimbabwean indigenous languages to enable the indigenous intangible heritage of the people to survive as well as the two are intricately related.African Languages
D. Litt. et. Phil.(African Languages)
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Grand, Nesbeth. "Art and globalisation : the place of intangible heritage in a globalized environment." Thesis, 2013. http://hdl.handle.net/10500/12065.
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The thesis has investigated the place of Zimbabwean indigenous intangible heritage in a globalising environment. It used the Shona language and intangible heritage situation as a case study. It argued that Zimbabwean intangible heritage is continually being eroded by the agents of globalisation and that the only way of safeguarding it from extinction is through the preservation of Zimbabwean indigenous languages. The thesis has come to this conclusion after having established that there is an intimate and inseparable bond between language and its intangible values so much that it is not possible to talk of one devoid of the other. The relationship has been seen to be symbiotic. The Shona language has been established to embody, express and to be a carrier of all the intangible heritage of its speakers into the future by re-living them in the people’s daily life while these intangible values have been seen to conserve the language through their continued practice by the people. The research has also established that Zimbabwean intangible heritage marginalisation has roots in colonialism, dating as far back as the early Christian missionary days. The Shona intangible heritage has also been seen to be still of value despite the global threats as evidenced by the people’s continued re-living of it through language. The thesis has also noted that the Zimbabwean Ministry of Education, Sport and Culture is still using out-dated colonial language policies that still further the ascendancy of English and the intangible values it stands for while indigenous languages and values are marginalised in the education system, in government and in industry thereby worsening their predicament in the global environment. The current socio-economic and political developments in the country and some Shona novelists in Shona and in English are also culprits in this whole process as they continue to demonise and infantilise Zimbabwean intangible heritage. The thesis has therefore asserted that Zimbabwean intangible heritage is most likely to be eroded from the face of the earth if no measures are taken to safeguard it from extinction. It has therefore wound up by arguing that the survival of Zimbabwean intangible heritage lies in the survival of Zimbabwean indigenous languages through which it continues to be practised and felt by its people. The thesis has therefore recommended that the Zimbabwean government adopt sound language policies that safeguard the survival of Zimbabwean indigenous languages to enable the indigenous intangible heritage of the people to survive as well as the two are intricately related.African Languages
(D.Litt.et.Phil.(African Languages))
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TSAI, JIA-SHIUAN, and 蔡佳璇. "The Impact of Intangible Assets Appraisal Value on Financial Statements of Literature and Art Industry." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/dss59d.
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碩士東吳大學
會計學系
106
The wisdom economy has increasingly become an economic trend today. In the past, the intangible value of wisdom was converted into tangible value and the trading price was quantified and relied on history. It was impossible to quantify the value of future economic benefits with reasonable and fair value. The basis for unreasonable and fair fear of manipulation arises. Whereas traditional accounting information in the past could not satisfy the users of the report, is Taiwan now able to generate relevant information after the integration of IFRS3 and IAS38? According to the conclusion of this research, it is impossible to make the real value of the entrepreneurial entrepreneurship information relevant. If the test results of intangible assets and free cash flow are still significant differences in the free cash flow represented by the market value and the company value, the main reason is that the cultural and creative industry needs to reinvest the operating cash inflow generated by the intangible assets into the related enterprise investment. The free cash flow has a negative value due to the investment cash outflow caused by the integration of the midstream and downstream or the purchase of intangible assets, and the gap between the stock and the market value is very large. Take the development of industry as an example to discuss the neighboring countries of Japan and South Korea; Japan's games are advanced in the industry but have not yet been eliminated in the market; the merger of companies in the upper, middle and lower reaches of the integration has made the value chain of the company more solid and developed. There is a clear set of evaluation mechanisms and data bases that can be used to represent Japanese culture's more valuable industries. Although Korea is a follower in the game industry but does not surpass Japan, it also has a clear quantifiable basis for the use of media videos, etc., to drive the overall South Korean culture to create a business value chain and conduct a brand identification database. However, our country currently needs to enter the backwards to develop its own cultural value chain and use the experience value of Japan and South Korea to improve the value quantification.
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Chen, Wei-Li, and 陳韋利. "A Study of Museum and The Safeguarding of the Intangible Cultural Heritage:with Taiwanese Traditional Performing Art Museums as Example." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/23739882296945841917.
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LU, YU-CHUN, and 呂玉春. "The research of the practicability of using intangible cultural assets on cultural tourism — taking example from Taipei Eye Art Center." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/2y5j8a.
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碩士開南大學
觀光運輸學院碩士在職專班
105
Cultural tourism is a common method to attract foreign tourists in many countries nowadays. It may seem easy to implement but it is actually difficult to accomplish. How to immerse foreign tourists in cultural connotation by using the charm of both tangible and intangible cultural heritage is worth thinking about. Cultural tourism can sustain specific traditional cultural value. If there is cooperation between government and business, the balance between cultural heritage sustainability and business operations can be achieve. Thus, cultural heritage is passed on, economic growth is achieved and harmonious interactions and communication channels are developed between cultures. Therefore, the practicability of applying intangible culture heritage on cultural tourism should be discussed. The method used in this study was interviewing people concerning TaipeiEYE Art Center: center staffs, officers of Ministry of Culture, NPO representatives, and several foreign tourists. Last, observation of a real performance of a show was a supplement of this study. Research showed that the main income of TaipeiEye Art Center are contributions from C.F. Koo Foundation and other private institutes and its ticket incomes. However, public sections, NPO representatives, and foreign tourists all think TaipeiEYE Art Center positive, and are willing to support its efforts on sustaining cultural heritage and its plan of business management. To conclude, although TaipeiEYE Art Center is partly for profit, with its long term operation, it still demonstrates the importance and value of cultural heritage and its mission of cultural sustainability. Finally, suggestions were made to preserve intangible culture heritage, to implement cultural tourism and to operate TaipeiEYE Art Center in the future. Hopefully the concept of understanding and preserving intangible culture heritage can be developed in the future and can arouse attention from the public to create more chance for cultural heritage to become alive again.
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Carvalho, Francisco Mota de. "As novas regras de abrangência do estabelecimento estável : BEPS, economia digital e intangíveis (art. 5.º do CIRC)." Master's thesis, 2020. http://hdl.handle.net/10400.14/33713.
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A presente dissertação versa sobre a eventual desadequação do conceito de estabelecimento estável, e dos respetivos testes previstos na CMOCDE, face aos novos desafios originados por atividades exercidas à distância por não residentes. O surgimento da Economia Digital originou a desatualização dos testes atuais de estabelecimento estável, pelo que têm sido feitos bastantes esforços para alcançar um novo conceito que consiga abranger os novos modelos de negócio digitalizados. Importa ainda elencar as várias propostas apresentadas de alteração ao conceito de estabelecimento estável, para configurar um novo modelo que permita a tributação de sociedades em jurisdições nas quais não tenham presença física. É também ponto assente que os ativos intangíveis são um elemento crucial nos novos modelos de negócio dominantes na Economia Digital. Nesta dissertação, introduziremos o conceito de ativo intangível, e a sua especial importância para os negócios altamente digitalizados. Posto isto, será importante debruçarmo-nos sobre todas estas questões, averiguando os trabalhos já realizados e a posição dos vários afetados para podermos retirar as conclusões finais.This dissertation is about the inappropriate rules of the permanent establishment principle, and the tests described in OCDE Model Convention, regarding the new challenges created by the new businesses being developed by non-residents. The emergence of the Digital Economy has led to the outdating of the current rules about permanent establishment, resulting in a mission to achieve a new concept that can cover the new digitized business models. It is also important to list the various proposals presented about changing the concept of permanent establishment, in order to configure a new model that allows the taxation of companies in jurisdictions where they have no physical presence. It is also understood that intangible assets are a crucial element in the new business models that dominate the Digital Economy. In this dissertation, we will introduce the concept of intangible assets, and its special importance for highly digitalized businesses. Having said that, it will be important to look at all these issues, investigating the work already done and the position of the various affected so that we can draw the final conclusions.
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Poiret, Clémentine. "Interprétation du patrimoine culturel immatériel au musée du quai Branly : la (re)découverte de l’«autre» dans l’exposition «Kanak. L’art est une parole»." Thèse, 2015. http://hdl.handle.net/1866/12471.
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L’objectif de ce mémoire est de porter un regard critique sur l’exposition du patrimoine culturel immatériel kanak, dernièrement proposée au musée du quai Branly. Ayant pour objet de corriger l’élitisme de l’eurocentrisme, le postcolonialisme est un courant de pensée qui vise à repositionner les acteurs et enjeux marginaux. Interdisciplinaire, le discours postcolonial suscite une pluralité de perspectives pour inclure la voix des « autres ». Dans notre étude, nous choisissons de traiter du propos dans un cadre singulier. Notre approche se consacrera à l’interprétation de l’ « autre » par le musée du quai Branly, de manière à comprendre comment, aujourd’hui, la particularité du patrimoine culturel kanak y est exposée. Ce mémoire se propose d’effectuer un retour sur la venue du quai Branly dans le cadre de quelques problèmes récurrents concernant la perception et le traitement de l’objet nonoccidental, retour qui semble nécessaire à l’établissement d’un bilan sur les pratiques expositionnelles du patrimoine culturel immatériel dans l’exposition « Kanak. L’art est une parole ». Pour ce faire, les enjeux soulevés seront abordés dans les perspectives de l’histoire de l’art, de l’anthropologie et de la muséologie.
Par la muséographie qu’il met en place, le musée fait part au public de son parti-pris quant au discours didactique qu’il souhaite lui transmettre. Les choix effectués pour la mise en exposition et sa contextualisation expriment la définition que le musée donne aux objets qu’il contient. Le musée du quai Branly est un cas particulier. Promu au rang de musée d’ « art premier » à son ouverture, il expose des objets ethnographiques venus d’Afrique, d’Océanie, des Amériques ou encore d’Asie pour leurs qualités esthétiques. Loin de nos préceptes occidentaux, la difficulté de ce musée est de rendre compte de l’histoire de ces objets. L’exemple de l’expression artistique kanak soulève le fond du problème dans la mesure où elle prend forme à travers des ressources orales.The goal of this thesis is to propose a critical point of view about the exhibition of the kanak intangible cultural heritage, recently offer at the musée du quai Branly. It’s with a postcolonial point of view, which the subject will be approached. Designed to correct the elitism of eurocentrism, postcolonialism is a school of thought that seeks to reposition the fringe players and challenges in the international arena. Polysemic, postcolonial discourse creates a plurality of perspectives including the voice of the “other”. In our study, we choose to approach this subject with a particular viewpoint. Our approach will devote to the interpretation of the “other” in the musée du quai Branly to understand what, today, exposed the particularity of kanak cultural heritage. This thesis proposes to do a feedback on arrival of the musée du quai Branly througt many recurring questions about perception and handling of the non-western object. This feedback seems to be necessary to make a balance sheet on exhibitionary process of the intangible cultural heritage in the exhibition “Kanak. L’art est une parole”. For that, the issues raised will be to approach with perspective of history of art, anthropology and museology. By the museography developed, the museum share with public his commitment about didactic discourse that it would like transmits. Choices done for the exhibitionary process and his context determine the object definition that is in the museum. The musée du quai Branly is a special case. Promoted to the rank of museum of “primitive art” at his opening, it exhibits ethnographic objects came to Africa, Oceania, America and Asia for them aesthetic qualities. Far away to our western precepts, the challenge of this museum is to report on object’s history. The example of kanak artistic expression raises an issue insofar as it takes the form through intangible resources.
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詹皓傑. "Dispute of Amortization for Intangible Assets in accordance with the Income Tax Act─Taking Goodwill for Example." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/re63b9.
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HUANG, Chien-Chih, and 黃建智. "A Study of The Regulatory Regime of Multi-level Sales In Intangible Goods Under Taiwan’s Fair Trade Act." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/e4pwb3.
Full textAbstract:
碩士國立臺灣海洋大學
海洋法律研究所
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Abstract The purpose of this thesis discusses the promotion or sales of intangible goods in multi-level marketing. The operation of multi-level marketing depends on the development of interpersonal relationships, and if works well, it can not only reduce operating costs, increase profits, but also be conducive to the economical growth of the society and the country. However, any good system can appear defective due to mal-operation or vicious management. Whether the total value of output or the number of participant in the plan or organization of multi-level marketing has made considerable influence on the economic development and stabilization in Taiwan, and if not well administered or regulated, the collapses of pyramid scheme may cause turbulences in society. The restrain of multi-level marketing in Taiwan adopts procedures of report filling for record by multi-level marketing enterprises, there is no strict ban on goods selling or promoting, whatever tangible or intangible. Fair Trade Act in Taiwan prohibits pyramid scheme in particular, and administration regulations concerning any multi-level marketing are to be promulgated by the central competent authority (FTC). Disputes between enterprises and participants of multi-level marketing occur frequently when participants return the goods or resign from the organization. According to Multi-Level Marketing Supervision Act, the return and resign system or procedure should be filed for record before the enterprise starts to operate and there should be contracts between two parties so that disputes shall not happen. Nevertheless, it is difficult to define the degree of the value decreased among thousands of different kinds of goods. For tangible goods, which can be seen and touched, the recognition of decreased value for two parties can be differed and result in disputes. Not to mention intangible goods, which cannot be seen, smelled, heard or touched. This thesis discusses the deficiency of current regulations and whether there should be ban on intangible goods in multi-level marketing through the disputes over intangible goods promotion in practice. Keywords：Fair Trade Act, Multi-Level Marketing Supervision Act, intangible goods, pyramid scheme, multi-level marketing, damage or loss of goods or services
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Fernandes, Diana Vieira. "Power purchase agreements." Master's thesis, 2018. http://hdl.handle.net/10362/56406.
Full textAbstract:
As construções criadas através da abstração e fīdūcia, como moeda corrente, precisam de
construções diferentes das aplicadas às realidades corpóreas. Energia, por natureza e, agora, por
intenção legislativa, é dinâmica, fungível e representa mudança que não é possível harmonizar com a
lógica do conjunto de “coisas” imutáveis, determinadas e concretas.
Isto exige análise meta-jurídica (como a construção dominante não se sustenta para fenômenos
incorpóreos e dinâmicos) e uma reconstrução de entidades e classes, de uma entidade (substância),
para o sistema. Além de "coisas", são rēs, não apenas o que é "percebido pelos sentidos", mas
também, o que emerge da autonomia da vontade. Além disso, o tempo é uma variável contínua e, não
podemos postular um ordenamento jurídico onde todos os fenômenos (e normas) são discretos.
Esta dissertação está estruturada em 5 capítulos:
I - Substantia (como a eletricidade, é o objecto do contrato) vai ser tratado:
§ (De)construção (constitutiva) de posição jurídica unilateral (fōrma), com base no princípio da
autonomia da vontade (associado à responsabilidade), limitada pelo princípio da boa fé. Seus
atributos, em relação a outras posições aquisitivas (testando), como um direito dispositivo e
seus efeitos e, soluções subsequentes (e correções) dentro do ordenamento jurídico.
§ Categorias, como a criação de entidade ou definição, dos atributos de uma determinada
substância. Derivado, os conceitos de Commixtiō e Cōnfūsiō também serão abordados.
§ Posição, em que é definida a substantia do PPA.
II - Vectores, a direcção (como a transferência de uma determinada posição) ligada com o tempo,
sob um sistema causal e consensual, integrados no MIBEL e as suas modalidades contratuais, como
mercado de futuros. Por fim será construído, como um contrato contínuo com vários despachos
(como uma função vectorial).III – Tensores, são apresentadas as várias transformações, que um conjunto de elementos e
entidades podem definir para alcançar a sua causa final, nomeadamente, se for utilizada uma
infraestrutura comum.
IV - Sistema, onde substantia, vectores e tensores se inserem, no sistema de referência,
nomeadamente os termos e condições, em conexão com os regulamentos actuais que (podem)
formatar tais termos, como o transporte e despacho.
V - Epílogo, são as conclusões finais e observações.
É resumido nos anexos:
§ Descrição do mercado e suas dependências, devido à natureza da energia.
§ A compreensão na doutrina, jurisprudência e, outros sistemas jurídicos.The constructions created through abstraction and fīdūcia, as currency, needed different constructions of the ones applied to corporeal realities. Energy, by nature, and now, by legal intent, is dynamic, fungible and represents a change that is not possible to harmonise with the logic of the immutable, determined and concrete set of “things”. This demands a meta-juristic analysis (as the dominant construction does not hold incorporeal and dynamic phenomena) and, reconstruction of entities and classes, from an entity (substantia), to the system. Besides “things” there are facts, not only those “perceived by the senses” but also, emerging from the autonomy of the will. Also, time is a continuous variable and, we cannot postulate a legal system where all phenomena (and norms) are discrete. This dissertation is structured into 5 chapters, whereas: I - Substantia, as electricity, is the subject matter of the analysed contract, it will be analysed: § The (de)construction of (constitutive) unilateral juridical position (fōrma), based on the principle of autonomy of the will (associated with responsibility), limited by the principle of good faith. Its attributes, namely regarding other acquisitive positions (tested), as the right of disposal and effects and, subsequent solutions (and corrections) within the legal system. § Categories, as entity creation or definition, as attributes of a given substance. As a derivative, the concepts of Commixtiō and Cōnfūsiō are also addressed. § Position, where it is defined the substantia of the PPA. II - Vectors, the direction (as the transfer of a given position) linked with time, under a causal and consensual system, integrated with MIBEL, its contracting modalities, namely as a futures market). Lastly, will be constructed, as a continuous contract with several dispatches (as a vector value function). III – Tensors, presents several transformations, that a set of elements and entities may define, for achieving its final cause, namely if using a common infrastructure.IV - System, takes substantia, vectors and tensors, and are inserted in a coordinate system, namely the main terms and conditions, connecting with the current regulations that (may) shape such terms, as transportation and dispatch. V - Epilogue, are the final conclusions and remarks. There are summarised in the annexes: § Description of the market and its dependencies, due to the nature of energy; § Understanding, doctrine, jurisprudence and, other legal systems.