The Tangibles
The Tangibles

Author: Natalie Blank

Publisher: Fire & Ice Young Adult Books

Published: 2022-03-29

Total Pages: 296

ISBN-13: 1955784760

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Seventeen-year-old Rachel has her on days and her off days. She’s battled schizophrenia since eighth grade and sometimes decides not to take her medication. To avoid a relapse, she’s careful about when she skips and how often. But no matter how normal she appears, she’s still an outcast at school, a worry to her mother, and unable to let go of her father’s abandonment. She needs the intangibles, her make-believe friends, to fill the lonely gaps in her life. Then she meets Arnold, a real person, who is accepting and adoring of Rachel, and can relate to the numbing side effects of pills due to his own struggle with ADHD and depression. At first, Rachel is hesitant to even talk to Arnold, but her intangibles encourage the relationship, every part of it, even the physical stuff. That is until Arnold convinces Rachel to ditch her medication completely for marijuana. The higher Rachel goes with Arnold, the less she sees of her intangibles and the happier she feels. But things take a dangerous turn when she and Arnold befriend two classmates who take getting high to a whole other level. Eventually, Rachel’s untreated mind starts to unravel, bringing her face to face with the traumas of her past.

Valuing Intellectual Capital
Valuing Intellectual Capital

Author: Gio Wiederhold

Publisher: Springer Science & Business Media

Published: 2013-08-13

Total Pages: 602

ISBN-13: 1461466113

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Valuing Intellectual Capital provides readers with prescriptive strategies and practical insights for estimating the value of intellectual property (IP) and the people who create that IP within multinational companies. This book addresses the crucial topic of taxation from a rigorous and quantitative perspective, backed by experience and original research that illustrates how large corporations need to measure the worth of their intangible assets. Each method in the text is applied through the lens of a model corporation, in order for readers to understand and quantify the operation of a real-world multinational enterprise and pinpoint how companies easily misvalue their intellectual capital when transferring IP rights to offshore tax havens. The effect contributes to the issues that can lead to budgetary crises, such as the so-called “fiscal cliff” that was partially averted by passage of the American Taxpayer Relief Act on New Year’s day 2013. This book also features a chapter containing recommendations for a fair and balanced corporate tax structure free of misvaluation and questionable mechanisms. CFOs, corporate auditors, corporate financial analysts, corporate financial planners, economists, and journalists working with issues of taxation will benefit from the concepts and background presented in the book. The material clearly indicates how a trustworthy valuation of intellectual capital allows a realistic assessment of a company’s income, earnings, and obligations.​ Because of the intense interest in the topic of corporate tax avoidance the material is organized to be accessible to a broad audience.