Intangible Life


Book Description

This rare publication continues an exploratory journey in relational biology, a study of biology in terms of the organization of networked connections in living systems. It builds on the author’s two earlier monographs which looked at the epistemology of life and the ontogeny of life. Here the emphasis is on the intangibility of life, that the real nature of living systems is conveyed not by their tangible material basis but by their intangible inherent processes. Relational biology is the approach that hails ‘function dictates structure’; it is mathematics decoded into biological realizations. Therefore, the work begins with a concise introduction to category theory, equiping the reader with the mathematical metalanguage of relation biology. The book is organized around three parts: Part I is a comprehensive study of the most important functor in relational biology, the power set functor. The author lays the set-theoretic foundations of the functorial connections in relational biology, exploring relations, mappings, and set-valued mappings. In Part II, Natural Law receives a new mathematical formulation founded on two axioms: ‘Everything is a set.’ and ‘Every process is a set-valued mapping.’ The reader sees how Metabolism–Repair networks, equipped with set-valued processors, expand their role from models of biological entities to generic models of all natural systems. Part III expounds the various shades of invertibility in general, and the inversion of encoding to decoding in particular. A plethora of mathematical and biological examples illustrate the category-theoretic concepts of equivalence and adjunction. This book's algebraic approach to biological models will appeal to researchers and graduate students in mathematics, biology, and the philosophy of science.




Accounting and Valuation Guide: Assets Acquired to Be Used in Research and Development Activities


Book Description

This new guide provides guidance and illustrations regarding the initial and subsequent accounting for, valuation of, and disclosures related to acquired intangible assets used in research and development activities (IPR&D assets). This is a valuable resource for preparers of financial statements, auditors, accountants and valuation specialists seeking an advanced understanding of the accounting, valuation, and disclosures related to acquired IPR&D assets.




Benchmarking Identifiable Intangibles and Their Useful Lives in Business Combinations


Book Description

As valuation analysts know only too well, analysts, auditors and CFOs have been on their own in estimating remaining useful lives of intangible assets without significant benchmarks ever since the Financial Accounting Standards Board (FASB) created the uniform procedure whereby the acquiring entity in a business combination must perform a purchase price allocation (PPA) that matches the purchase price to asset values of the acquired company, including, importantly intangible assets. Benchmarking Identifiable Intangibles and Their Useful Lives in Business Combinations delivers a compilation of reported data, particularly on useful lives of intangible assets as reflected in over 360 purchase price allocations. Analysts will use the data to benchmark what intangibles are being discovered, categorized and valued in what industries, and the ratios of individual intangible asset categories to total assets.The guide is easy to use, allowing readers to view the data extracted from over 360 PPAs in three sections:Review of intangible asset categories complete with detailed descriptions of valuation approaches and checklists of factors to consider View data slices organized by intangible View intangible categories data by industry Benchmarking Identifiable Intangibles and Their Useful Lives in Business Combinations also delivers key statistical data that can be used to benchmark non-compete agreements, support statistical claims of the dominance of intangible assets and assist in identifying amortization tendencies.




The 100-Year Life


Book Description

What will your 100-year life look like? A new edition of the international bestseller, featuring a new preface 'Brilliant, timely, original, well written and utterly terrifying' Niall Ferguson Does the thought of working for 60 or 70 years fill you with dread? Or can you see the potential for a more stimulating future as a result of having so much extra time? Many of us have been raised on the traditional notion of a three-stage approach to our working lives: education, followed by work and then retirement. But this well-established pathway is already beginning to collapse – life expectancy is rising, final-salary pensions are vanishing, and increasing numbers of people are juggling multiple careers. Whether you are 18, 45 or 60, you will need to do things very differently from previous generations and learn to structure your life in completely new ways. The 100-Year Life is here to help. Drawing on the unique pairing of their experience in psychology and economics, Lynda Gratton and Andrew J. Scott offer a broad-ranging analysis as well as a raft of solutions, showing how to rethink your finances, your education, your career and your relationships and create a fulfilling 100-year life. · How can you fashion a career and life path that defines you and your values and creates a shifting balance between work and leisure? · What are the most effective ways of boosting your physical and mental health over a longer and more dynamic lifespan? · How can you make the most of your intangible assets – such as family and friends – as you build a productive, longer life? · In a multiple-stage life how can you learn to make the transitions that will be so crucial and experiment with new ways of living, working and learning? Shortlisted for the FT/McKinsey Business Book of the Year Award and featuring a new preface, The 100-Year Life is a wake-up call that describes what to expect and considers the choices and options that you will face. It is also fundamentally a call to action for individuals, politicians, firms and governments and offers the clearest demonstration that a 100-year life can be a wonderful and inspiring one.




The Museum of Intangible Things


Book Description

Loyalty. Envy. Obligation. Dreams. Disappointment. Fear. Negligence. Coping. Elation. Lust. Nature. Freedom. Heartbreak. Insouciance. Audacity. Gluttony. Belief. God. Karma. Knowing what you want (there is probably a French word for it). Saying Yes. Destiny. Truth. Devotion. Forgiveness. Life. Happiness (ever after). Hannah and Zoe haven’t had much in their lives, but they’ve always had each other. So when Zoe tells Hannah she needs to get out of their down-and-out New Jersey town, they pile into Hannah’s beat-up old Le Mans and head west, putting everything—their deadbeat parents, their disappointing love lives, their inevitable enrollment at community college—behind them. As they chase storms and make new friends, Zoe tells Hannah she wants more for her. She wants her to live bigger, dream grander, aim higher. And so Zoe begins teaching Hannah all about life’s intangible things, concepts sadly missing from her existence—things like audacity, insouciance, karma, and even happiness. An unforgettable read from the acclaimed author of The Probability of Miracles, The Museum of Intangible Things sparkles with the humor and heartbreak of true friendship and first love.




Principles of Accounting Volume 1 - Financial Accounting


Book Description

The text and images in this book are in grayscale. A hardback color version is available. Search for ISBN 9781680922929. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.




Safeguarding Intangible Assets


Book Description

Safeguarding Intangible Assets provides strategies for preserving and enhancing a company's intangible assets to increase its profitability, competitiveness, and sustainability. Intangible assets such as patents, trademarks, copyrights, methodologies, and brand typically account for 80 percent of an organization's value and revenue. There are many forces making it more and more difficult to protect these assets, and securing them is a complex issue often overlooked by security and risk managers. Many security managers do not have adequate policies or procedures in place to protect these assets from compromise, infringement, and theft. Safeguarding Intangible Assets provides managers with the tools necessary for protecting these assets through effective and consistent oversight designed to preserve their control, use, and ownership. The book offers strategies for various types of business transactions, such as mergers and acquisitions, corporate-university R&D alliances, new product launches, early stage firms, and university-based spin-offs. - Offers step-by-step guidelines and best practices for establishing and maintaining an intangible asset protection program - Provides intangible asset risk management strategies that preserve the company's value, revenue, and competitive advantages - Shows how to collaboratively build a company culture that anticipates and recognizes intangible asset risks in everyday transactions and operations - Strengthens the interface with other departments' security practices, including IT, management, legal, accounting, finance, and risk management




Crash Course in Accounting and Financial Statement Analysis


Book Description

Seamlessly bridging academic accounting with real-life applications, Crash Course in Accounting and Financial Statement Analysis, Second Edition is the perfect guide to a complete understanding of accounting and financial statement analysis for those with no prior accounting background and those who seek a refresher.




Harvesting Intangible Assets


Book Description

Attorney and author Andrew J. Sherman approaches business using a simple, attractive metaphor: Businesspeople are farmers - or, at least, they should be. Entrepreneurs and executives should take a long-range, comprehensive approach to their endeavors, and recognize that time and acquired knowledge play large roles in profitability. Sherman overworks his symbolism, threatening to exhaust its soil, but his images of planting, toiling and reaping succeed as reminders of the approach he wants readers to take. getAbstract recommends his counsel to innovators and those managing innovation, and to leaders seeking a unified organizational vision.




Strengthening Intangible Infrastructures


Book Description

The term ‘infrastructure’ commonly refers to the partly naturally given, partly manmade constitutive conditions that affect, enable, and ensure our everyday lives. This concept is generally used in an economic sense and highlights the material and institutional facilities of our environment that can be summed up as the tangible means which our societies are based upon. Consequently, talking about ‘intangible infrastructures’ may appear to be a somewhat unusual concept. The term ‘intangible’ includes areas of our lives that are not (or are not primarily) represented physically; it points to invisible realms of the human existence, both intellectually or knowledge-based; to cultural and even ethical matters, and to the social adhesives and cultural techniques that civilizations are being built on. As ‘intangible infrastructures’, we regard them as fundamental for our well-being and for a good quality of life. This volume is a result of a two-day conference held in December 2012 in Salzburg, Austria, which brought together researchers and practitioners from manifold scientific backgrounds, including sociology, philosophy, social geography, economics, urban studies, political science, history, communication sciences and public communication. The text draws a map of current discourse on intangible infrastructures, and provides strategies of strengthening intangible infrastructures.