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Page 1: Intangibles

Intangibles¿manos vacías?

Dr.C.Cobo30.07.07Open Seminar

Page 2: Intangibles

intangible.(De in-2 y tangible).

1. adj. Que no debe o no puede tocarse.

Page 3: Intangibles

intangible   [adjective]1. An intangible feeling or quality exists but you cannot describe it exactly or prove it:

She has that intangible quality which you might call charisma.

intangible asset [noun]1. Something valuable which a company possesses which is not material, such as a good reputation

Page 4: Intangibles

Intangible asset1. There are two primary forms of intangibles - legal intangibles [such as trade secrets, e.g., customer lists], copyrights, patents, trademarks, and goodwill

and competitive intangibles (such as knowledge activities, know-how, knowledge), collaboration activities, leverage activities, and structural activities).

Page 5: Intangibles

The terms intangibles, intangible assets, knowledge assets, and intellectual capital are all used by different groups to describe basically the same thing. Accountants generally use the term intangibles, whereas economists typically prefer knowledge assets. Business people generally speak of intellectual capital, although the simpler term intangibles is gaining ground. The premise for thinking of intangibles as assets is that knowledge, relationships, and ideas are more important for success today than are physical assets. (p.155)

Page 6: Intangibles

Intangibles are nonphysical factors that contribute to or are used in producing goods or providing services, or that are expected to generate future productive benefits for the individuals or firms that control the use of those factors (p.155).

[Brookings Institution www.brook.edu].

Page 7: Intangibles

A company increases and utilizes its intangible assets by creating, sharing, and leveraging knowledge to create economic value and enhance organizational performance (p.158) [Theory of Knowledge]

Page 8: Intangibles
Page 9: Intangibles

goodwill

Page 10: Intangibles

¿Con qué activos intangibles te

quedas al terminar

este curso?

Page 11: Intangibles

Esta obra está bajo la licencia Reconocimiento-NoComercial-SinObraDerivada 2.5 España de Creative Commons. Se permite la copia, distribución y comunicación pública siempre y cuando se cite el autor de esta obra y la fuente (Intangibles ¿manos vacías?, Dr. Cristóbal Cobo) y el uso concreto no tenga finalidad comercial. No se pueden hacer usos comerciales ni obras derivadas. La licencia completa se puede consultar en: <http://creativecommons.org/licenses/by-nc-nd/2.5/es/deed.es>

http://www.flacso.edu.mx/openseminar/blog/