Accordingly, taking a social practices perspective enables to link the notion of regime and systems because practices integrate the intangible rule-sets (i.e. meanings) and the use of tangible artefacts (i.e. materials).
That is, as long as you assign no value to tricky intangibles like privacy, the rule of law and prudent limits on the power of the state.
It is especially not going to be led by a cabal of giant transnational corporations and international banking organizations and ruled by the intangible logic of the money markets.
But to pull together requires trust — that intangible thing that says you can rule over me even though you come from a different tribe, sect or political party — and that is what is missing here.
On this occasion, however, both Colin Rimer in the High Court of Justice and Dillon, Mann and Hirst LJJ in the Court of Appeal felt that, because this case dealt with intangible rather than tangible property, this rule did not have to be applied.
This tax treatment survived a Congressional change to the law in 1993 -- which required a few years to enact -- that codified a hodgepodge of rules governing the amortization of intangible assets in other businesses at 15 years.
More important, others say, is the intangible -- the freedom that came with civilian rule.
But because accountants have found it impossible to determine the value or the risk of such assets with certainty or objectivity, official financial accounting rules give intangibles a wide berth.
More liberal than Malherbe, he made allowance for that intangible element ("le je ne sais quoi") that rules cannot produce.
In 1993, Congress set a simple 15-year rule for most businesses to write off intangible assets, but it carved out a special exclusion for sports franchises that allows them to more quickly write off player contracts.
However, it is hard to imagine countries around the world agreeing on an allocation formula, including rules covering details like where to locate valuable intangible property.
