Konstfacks bibliotek

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*008120206s2009    xxua     b    000 0 eng d
*020  $a0-309-14414-0
*020  $a978-0-309-14414-8
*035  $a(SE-LIBR)12532712
*035  $a(Ko)40935
*040  $aYDXCP$cYDXCP$dORU$dUBY
*084  $aQba$2kssb/8
*24500$aIntangible assets :$bmeasuring and enhancing their contribution to corporate value and economic /$cBoard on Science, Technology, and Economic Policy, Polcy and Global Affairs ; Committee on National Statistics, Division of Behavioral and Social Sciences and Education ; Chistopher Mackie, rapporteur
*260  $aWashington, D.C. :$bNational Academies Press,$cc2009
*300  $axiii, 106 p. :$bill. ;$c23 cm.
*504  $aIncludes bibliographical references (p. 100-102).
*5050 $aOverview -- Intangible assets in a knowledge economy -- Macroeconomic implications of intangible assets -- Intangibles in the firm and in financial markets -- Intangibles and government measurement -- Intangibles and government policy.
*520  $a"Intangible assets--which include computer software, research and development (R&D), intellectual property, workforce training, and spending to raise the efficiency and brand identification of firms--comprise a subset of services, which, in turn, accounts for three-quarters of all economic activity. Increasingly, intangibles are a principal driver of the competitiveness of U.S.-based firms, economic growth, and opportunities for U.S. workers. Yet, despite these developments, many intangible assets are not reported by companies, and, in the national economic accounts, they are treated as expenses rather than investments. On June 23, 2008, a workshop was held to examine measurement of intangibles and their role in the U.S. and global economies. The workshop, summarized in the present volume, included discussions of a range of policy-relevant topics, including: what intangibles are and how they work; the variety and scale of emerging markets in intangibles; and what the government s role should be in supporting markets and promoting investment in intangibles."--Publisher's description.
*530  $aAlso availalble online.
*650 0$aIntangible property$xValuation.
*650 7$aImmateriella tillgångar$2sao
*650 0$aIntangible property
*7001 $aMackie, Christopher D.
*7102 $aNational Research Council (U.S.).$bBoard on Science, Technology, and Economic Policy.
*7102 $aNational Research Council (U.S.).$bCommittee on National Statistics.
*841  $5Ko$ax  a$b1202064u    8   1001uu   0901128$e4
*852  $5Ko$bKo$hQb
*85641$uhttp://www.nap.edu/catalog.php?record_id=12745$zConnect to online version
*950  $aImmateriell egendom$uImmateriella tillgångar
*950  $aImmateriella egendomar$uImmateriella tillgångar
*950  $aGoodwill (företagsekonomi)$wh$uImmateriella tillgångar
*950  $aHumankapital$wh$uImmateriella tillgångar
*950  $aLicensavtal$wh$uImmateriella tillgångar
*950  $aMönsterrätt$wh$uImmateriella tillgångar
*950  $aPatent$wh$uImmateriella tillgångar
*950  $aUpphovsrätt$wh$uImmateriella tillgångar
*950  $aVarumärken$wh$uImmateriella tillgångar
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Intangible assets--which include computer software, research and development (R&D), intellectual property, workforce training, and spending to raise the efficiency and brand identification of firms--comprise a subset of services, which, in turn, accounts for three-quarters of all economic activity. Increasingly, intangibles are a principal driver of the competitiveness of U.S.-based firms, economic growth, and opportunities for U.S. workers. Yet, despite these developments, many intangible assets are not reported by companies, and, in the national economic accounts, they are treated as expenses rather than investments.

On June 23, 2008, a workshop was held to examine measurement of intangibles and their role in the U.S. and global economies. The workshop, summarized in the present volume, included discussions of a range of policy-relevant topics, including: what intangibles are and how they work; the variety and scale of emerging markets in intangibles; and what the government's role should be in supporting markets and promoting investment in intangibles.

• Prefacep. xi
• Overviewp. 1
• Macroeconomic Measurement Implicationsp. 3
• The Role of Intangibles in the Firm and in Financial Marketsp. 6
• Government Measurementp. 7
• Government Policyp. 8
• Intangible Assets in a Knowledge Economyp. 10
• Transition from the Industrial to the Knowledge Economyp. 10
• Defining Intangibles for Measurement Purposesp. 14
• Macroeconomic Implications of Intangible Assetsp. 21
• Empirical Implications of Capitalizing Intangibles in U.S. Economic Accountsp. 21
• Evidence from the United Kingdomp. 25
• Measuring Intangible Investment in Japanp. 31
• Intangibles in the Firm and in Financial Marketsp. 39
• Information Deficiencies Regarding Intangibles-Consequences and Remediesp. 39
• Human Capital and Skill Investmentp. 46
• Intellectual Property and Capitalp. 49
• Insuring the Value of Intangiblesp. 53
• Reporting Intangible Assets to Enhance Their Contribution to corporate Value and Economic Growthp. 56
• Intangibles and Government Measurementp. 60
• The Role of Government Statisticsp. 61
• The U.S. Research and Development Satellite Accountp. 67
• R&D and Related Data Collections of the National Science Foundationp. 73
• Advisory Committee on Measuring Innovation in the 21st Centuryp. 81
• Intangibles and Government Policyp. 85
• Intangibles and Intellectual Capital from a Community Perspectivep. 85
• Intellectual Assets and Value Creationp. 90
• U.S.Policies for Fostering Intangiblesp. 94
• Referencesp. 100
• Appendix: Workshop Agendap. 103