Advanced Software Applications in Japan

Intelligent Integration of Information presents a collection of chapters bringing the science of intelligent integration forward. The focus on integration defines tasks that increase the value of information when information from multiple sources is accessed, related, and combined. This contributed volume has also been published as a special double issue of the Journal of Intelligent Information Systems (JIIS), Volume 6:2/3.

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.

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.

Intelligent Integration of Information presents a collection of chapters bringing the science of intelligent integration forward. The focus on integration defines tasks that increase the value of information when information from multiple sources is accessed, related, and combined. This contributed volume has also been published as a special double issue of the Journal of Intelligent Information Systems (JIIS), Volume 6:2/3.

Complex databases can be understood well with visual representation. A graph is a very intuitive and rational structure to visually represent such databases. Graph Data Model (GDM) proposed by the author formalizes data representation and operations on the data in terms of the graph concept. The GDM is an extension of the relational model toward structural representation. In this model, a database is defined by a schema graph where nodes represent record types and arcs represent link types that are relationships between two record types. The capabilities of the GDM include direct representation of many-to-many relationships and of the relationships within a single record type. The characteristic operators are those associated with links: existential, universal, numerical and transitive link operators. Graph Data Language (GDL) is a data language based on this GDM. The essence of the GDL is path expressions used for formulation of queries. The concepts of GDM and GDL have actually been implemented by Ricoh Co., Ltd. and a system based on these concepts is commercially available for many UNIX machines.