Fact-checked by Grok 2 weeks ago

Tangibility

Tangibility refers to the quality of being perceptible, especially by the sense of touch, and more broadly, the property of having a concrete, physical existence that can be directly apprehended or realized, as opposed to being abstract or imaginary. In philosophical traditions, this concept traces back to Aristotle, who associated tangible bodies with those capable of being touched, linking tangibility to the material "corpus" that forms the basis of physical reality and sensory perception.^[1]^[2] In legal contexts, tangibility serves as a foundational criterion for defining property rights, particularly in distinguishing tangible goods—physical objects subject to direct control and in rem protections—from intangible assets like intellectual property, which lack physical form but hold economic value.^[3] This distinction influences procedural protections, such as possession and ownership claims, where tangible items traditionally require demonstrable physical boundaries to establish legal thinghood.^[2] Evolving interpretations, however, challenge strict tangibility requirements in modern property law to accommodate digital and non-physical assets.^[4] Economically, tangibility denotes physical assets with finite monetary value, such as land, machinery, or inventory, which can be touched, depreciated over time, and used as collateral for financing.^[5] These assets contrast with intangible ones like patents or goodwill, offering tangible contributions to a company's balance sheet through their real-world utility and potential for transaction.^[6] In marketing and service industries, tangibility emerges as a key dimension of service quality within the SERVQUAL model, encompassing the visible physical elements of a service—such as facilities, equipment, and personnel appearance—that shape customer perceptions and satisfaction.^[7]^[8]

Definition and Core Concepts

Etymology and Basic Definition

The term "tangibility" derives from the Latin adjective tangibilis, meaning "that may be touched," which itself stems from the verb tangere, "to touch."^[9]^[10] This root traces further to the Proto-Indo-European tag-, denoting contact or handling.^[10] The noun form entered English in the mid-17th century, with the Oxford English Dictionary recording its earliest use in 1665 by writer Marchamont Nedham.^[9] At its core, tangibility refers to the quality of being perceptible, particularly through the sense of touch, encompassing objects or phenomena that can be physically contacted or sensed.^[11] Dictionaries like Merriam-Webster define the related adjective "tangible" as "capable of being perceived especially by the sense of touch: palpable," extending to what is substantially real or material rather than abstract.^[11] This sensory foundation highlights tangibility's emphasis on concrete, touchable existence, distinguishing it preliminarily from intangibility, which involves non-physical or imperceptible qualities. Historically, the concept evolved from a strictly sensory application in early modern English—focused on tactile perception, as seen in 16th- and 17th-century usages—to a broader metaphorical sense by the 19th century, incorporating ideas that are definite, objective, or easily grasped by the mind.^[12]^[11] For instance, Webster's 1828 dictionary described "tangible" as both "perceptible by the touch" and "that may be possessed or realized," signaling this expansion.^[13] In contemporary dictionaries, this dual usage persists, applying tangibility not only to physical entities but also to comprehensible or verifiable concepts, such as "tangible benefits" in everyday language.^[11]

Tangible versus Intangible

The core distinction between tangible and intangible lies in their physical perceptibility: tangible entities are those capable of being touched or perceived through the senses, such as a physical book or a piece of machinery, whereas intangible entities lack material form and exist as abstract concepts, like an idea, knowledge, or a patent right.^[11]^[14] This binary opposition highlights how tangibles occupy space and can be directly manipulated in the physical world, while intangibles derive value from non-corporeal attributes, often requiring legal or social recognition to manifest their worth. For instance, a patent represents an intangible barrier to replication, protecting an invention without itself being a touchable object.^[5] However, the divide is not strictly binary but exists on a spectrum of tangibility, where offerings blend physical and abstract elements to varying degrees. Seminal work in service theory posits that products and experiences range from tangible-dominant (e.g., salt, a pure physical good) to intangible-dominant (e.g., psychotherapy, reliant on abstract interaction), with many real-world examples falling in between, such as consulting services that involve tangible deliverables like reports alongside intangible expertise. This continuum underscores that even highly intangible elements can be tangibilized through cues like branding or documentation to enhance perceived reality.^[15] Key implications of this distinction include the differing durabilities and value trajectories: tangibles are inherently finite, subject to wear, decay, or depletion over time—such as physical currency notes that degrade with use—while intangibles often exhibit potential for replication or appreciation without physical limits, exemplified by digital representations of money that can be duplicated indefinitely across systems.^[5]^[16] Thus, tangibles emphasize scarcity and maintenance, whereas intangibles leverage scalability and enduring relevance.

Legal Dimensions

Property and Criminal Law

In common law traditions, tangible property refers to corporeal assets that are perceptible to the senses and capable of being touched, distinguishing them from intangible rights or interests. This category encompasses real property, which includes immovable items such as land, buildings, and fixtures attached to the earth, and personal property, known as chattels, comprising movable objects like vehicles, jewelry, and furniture.^[17]^[18] These definitions, rooted in longstanding legal dictionaries, underpin the allocation of ownership rights, inheritance, and contractual transfers in property law, emphasizing physical possession and control over abstract claims.^[19] In criminal law, tangibility is essential for defining offenses involving the misappropriation of physical items, particularly larceny, which historically required a trespassory taking and asportation—carrying away—of tangible personal property with intent to permanently deprive the owner.^[20] This common law principle limited larceny to movable chattels, excluding real property and intangibles, to protect against the theft of touchable goods while requiring proof of physical interference. A seminal expansion occurred in Carrier's Case (1473), where English judges held that a carrier entrusted with bales of woad committed larceny by breaking bulk and stealing part of the contents, overriding the prior rule that lawful possession negated theft liability.^[21] This decision broadened larceny to cover bailees acting with felonious intent, influencing subsequent developments in theft doctrines across common law jurisdictions.^[22] The U.S. Model Penal Code § 223.2 codifies this focus by defining theft by unlawful taking or disposition as applying to "movable property of another," interpreted as tangible items whose location can be altered, such as goods or equipment, with purpose to deprive the owner.^[23] This provision, adopted or adapted in many states, maintains the emphasis on physical objects to establish the offense, excluding services or purely abstract values unless specified otherwise.^[24] Modern jurisdictional variations highlight ongoing challenges with digital files, often treated as non-tangible for traditional theft crimes due to their lack of physical form and the absence of owner deprivation in copying scenarios. In the United States, state larceny statutes frequently restrict the offense to tangible personal property, rendering the unauthorized copying or transfer of digital data ineligible for larceny charges and necessitating reliance on specialized laws like the federal Computer Fraud and Abuse Act (18 U.S.C. § 1030) for prosecution.^[25] For instance, in New York, courts have wrestled with applying larceny to source code, with the Appellate Division upholding a conviction in the case of former Goldman Sachs programmer Sergey Aleynikov by viewing downloaded files as akin to stolen tangible copies, though this remains exceptional amid broader recognition of data's intangible nature.^[26]^[27] In the United Kingdom, the Theft Act 1968 defines "property" expansively to include both tangible and intangible assets, yet the core elements of dishonest appropriation with intent to permanently deprive exclude most digital file thefts, as copying leaves the original intact with the owner.^[28] Consequently, such acts are prosecuted under the Computer Misuse Act 1990 for unauthorized access rather than theft, preserving tangibility's role in delineating physical property crimes from cyber offenses.^[29] These differences underscore how common law systems adapt tangibility to balance historical protections for physical assets with emerging digital realities.

Intellectual Property Law

In intellectual property law, tangibility plays a pivotal role in copyright protection through the fixation requirement, which mandates that original works of authorship be embodied in a tangible medium to qualify for legal safeguards. This doctrine distinguishes protectable expressions from unprotectable ideas, ensuring that only concretely manifested creations receive exclusive rights against reproduction, distribution, and adaptation. Under the U.S. Copyright Act of 1976, as codified in 17 U.S.C. § 102(a), copyright subsists in original works fixed in any tangible medium of expression, now known or later developed, from which they can be perceived, reproduced, or otherwise communicated, either directly or with the aid of a machine or device; this includes writings, recordings, and other fixed forms but excludes mere ideas, concepts, or abstract thoughts.^[30] The historical foundation of this tangibility criterion is illustrated by the U.S. Supreme Court's decision in White-Smith Music Publishing Co. v. Apollo Co. (1908), where the Court held that perforated piano rolls used in player pianos did not constitute "copies" of copyrighted sheet music because they lacked human-readable tangibility and were instead integral parts of the reproducing machine, thereby denying infringement claims and underscoring the need for perceivable fixation.^[31] This ruling prompted reforms, such as the inclusion of mechanical reproductions in the 1909 Copyright Act and the broader machine-aided perception standard in the 1976 Act, adapting the doctrine to technological advancements while preserving tangibility as a core threshold. The scope of fixation extends to enumerated categories under 17 U.S.C. § 102(a), including literary works, musical compositions (with or without accompanying words), dramatic works, pantomimes and choreographic works, pictorial, graphic, and sculptural works, motion pictures and other audiovisual works, sound recordings, and architectural works, all requiring tangible embodiment but not extending to unprotected elements like ideas, procedures, or factual information.^[30] Internationally, the Berne Convention for the Protection of Literary and Artistic Works (1886, with revisions up to 1979) harmonizes this principle by requiring protection for works "expressed in a material form," such as writings or recordings, while explicitly excluding ideas, and allowing member states flexibility in defining fixation without mandating formalities like registration.^[32] In the digital era, challenges to the tangibility requirement have emerged, particularly with ephemeral or non-physical expressions like software code. The European Union's Directive 2009/24/EC on the legal protection of computer programs resolves this by classifying programs—encompassing source code and object code—as literary works under copyright, fixed in a tangible medium when expressed in any form, including digital storage, thereby extending protection to binary representations without requiring human readability.^[33] This approach, codified in 2009 as a consolidation of prior directives, addresses uncertainties in electronic fixation, ensuring that intangible code qualifies as tangibly embodied when saved on media like disks or servers, though debates persist over transient compilations in memory.

Business and Economic Perspectives

Tangible Assets in Accounting and Finance

In accounting, tangible assets are defined as physical items held for use in the production or supply of goods or services, for rental to others, or for administrative purposes, and are expected to be used during more than one period. Under International Financial Reporting Standards (IFRS), these are primarily addressed as property, plant, and equipment (PPE) in IAS 16, which specifies that such assets must meet recognition criteria including probable future economic benefits and reliable cost measurement.^[34] Similarly, under U.S. Generally Accepted Accounting Principles (GAAP), ASC 360 covers property, plant, and equipment as tangible assets used in operations with a useful life exceeding one year, excluding items held for resale.^[35] These definitions emphasize the finite useful life of tangible assets, distinguishing them from land, which is not depreciated, and from intangible assets like patents. Tangible assets are initially recognized at cost, which includes purchase price, import duties, and directly attributable costs to bring the asset to working condition. Subsequent measurement typically follows the historical cost model, where the asset is carried at cost less accumulated depreciation and impairment losses, providing a stable and verifiable basis reflective of past transactions. Alternatively, under IFRS's revaluation model in IAS 16, PPE can be carried at fair value if an active market exists, with revaluations performed regularly to reflect current market conditions, though this is less common under U.S. GAAP, which generally prohibits revaluation except in business combinations or impairments.^[34]^[36] Fair value, as defined in IFRS 13, represents the price that would be received to sell the asset in an orderly transaction between market participants.^[37] Depreciation allocates the depreciable amount of a tangible asset over its useful life, reflecting the consumption of economic benefits. The straight-line method, widely adopted for its simplicity, calculates annual depreciation expense as follows:

\text{[Depreciation](/page/Depreciation) Expense} = \frac{\text{Cost} - \text{Salvage Value}}{\text{Useful Life}}

This formula assumes even usage of the asset, with salvage value representing the estimated residual amount at the end of its life.^[38] For example, machinery costing $100,000 with a $10,000 salvage value and 10-year useful life would depreciate at $9,000 annually. On the balance sheet, tangible assets appear as non-current assets, net of depreciation, contributing to a company's total asset base and influencing key ratios like return on assets. They serve as collateral for secured loans, with lenders assessing their liquidity and value; for instance, equipment or real estate can secure term loans, reducing borrowing costs compared to unsecured debt. Inventory, a current tangible asset, is evaluated through turnover ratios such as inventory turnover = cost of goods sold / average inventory, which measures efficiency in managing stock levels and is critical for retailers to avoid overstocking.^[5]^[39] These implications underscore tangible assets' role in financial stability and creditworthiness.

Tangibility in Services and Marketing

In services marketing, tangibility serves as a critical dimension for evaluating and enhancing consumer perceptions of service quality. The SERVQUAL model, developed by Parasuraman, Zeithaml, and Berry, identifies tangibles as one of five key dimensions—alongside reliability, responsiveness, assurance, and empathy—focusing on the appearance of physical facilities, equipment, personnel, and communication materials.^[40] This dimension addresses the inherent intangibility of services by providing visible cues that influence customer expectations and satisfaction, as tangibles help bridge the gap between abstract service promises and concrete experiences. Tangibility positively affects perceived service value by offering tangible representations that reassure consumers about quality. For instance, branded packaging in product-service hybrids elevates perceived retail value, with one study on e-commerce shipments finding that premium packaging components increased expected product value by 45% across attributes like quality and sustainability.^[41] However, in high-tangibility sectors such as manufacturing, excessive asset tangibility can correlate inversely with financial performance metrics like return on assets (ROA). Research on Turkish manufacturing firms from 1990 to 2016 showed that while asset tangibility positively impacted ROA before the 2001 economic crisis, it exerted a significant negative effect afterward (coefficient: -0.653, p<0.01), highlighting vulnerabilities in capital-intensive industries during disruptions.^[42] Marketing strategies in services often emphasize "tangibilizing" intangibles through deliberate cues to make abstract offerings more concrete and trustworthy. Visual and physical elements, such as airline crew uniforms, act as proxies for service quality, signaling professionalism and reliability to passengers and fostering positive brand imagery. These cues—ranging from facility design to employee attire—help mitigate intangibility by associating tangible signals with intangible benefits like safety and comfort. Complementing this, the tangibility spectrum in services marketing conceptualizes offerings on a continuum from pure tangible goods (e.g., salt) to pure intangible services (e.g., psychotherapy), with most real-world services falling in between, such as hybrid models combining physical products with experiential elements.

Philosophical and Perceptual Aspects

Philosophical Interpretations

In ontology, tangibility serves as a key criterion for distinguishing the real from the ideal, particularly in Aristotle's hylomorphism, where physical substances are composites of matter (hylē) and form (morphē). Matter provides the tangible substrate—extended, divisible, and perceptible through touch—while form actualizes potentialities, uniting to constitute concrete entities like a bronze statue, whose tangibility arises from the informed matter rather than abstract ideals. This view contrasts with Plato's separation of sensible (tangible) and intelligible realms, grounding reality in perceptible composites.^[43] John Locke further developed this ontological distinction by classifying tangibility among primary qualities of bodies, such as solidity, extension, figure, and motion, which exist independently in objects and resemble the ideas they produce in the mind via touch. These qualities, including the resistance felt in tangible contact, form the objective basis of material reality, unlike secondary qualities (colors, tastes) that depend on the perceiver. Locke's framework in An Essay Concerning Human Understanding posits tangibility as essential for empirical knowledge of substance, enabling us to conceive of bodies as extended and solid without relying on intangible abstractions.^[44] In empiricist philosophy, tangibility anchors knowledge through sensory experience, but David Hume's skepticism highlights limitations, particularly for non-tangible concepts like causation. Hume argues that all ideas derive from impressions, with tangible senses (sight and touch) providing vivid data of constant conjunction—e.g., the felt impact of one billiard ball on another—but no direct impression of necessary connection, leading to inductive skepticism about unseen causal powers. This 18th-century debate, engaging Locke and Berkeley, underscores how empiricism privileges tangible impressions as the foundation of probable reasoning while questioning intangible necessities beyond sensory reach.^[45]^[46] Modern phenomenology, as articulated by Edmund Husserl, reinterprets tangibility through the lived body (Leib), where tactile experience constitutes intentional awareness of the world, bridging subject and object in pre-reflective perception. In works like Ideas Pertaining to a Pure Phenomenology, Husserl describes touch as revealing spatiality and otherness via bodily kinaesthesis, making tangibility not merely objective but a horizon of meaning in consciousness, distinct from abstract theorizing. Postmodern critiques, notably Jean Baudrillard's theory of simulacra, challenge this by positing hyperreality, where media simulations erode the distinction between tangible originals and intangible copies, rendering tangibility illusory in a sign-dominated era—e.g., Disneyland as a "real" country more tangible than the simulated America it parodies.^[47]^[48]

Psychological and Sensory Perception

Tangibility plays a fundamental role in human sensory perception, particularly through tactile mechanisms that allow individuals to detect and interpret physical properties of objects and environments. Tactile perception is primarily mediated by mechanoreceptors embedded in the skin's dermis, which respond to mechanical deformations such as pressure, vibration, and texture, transmitting signals via afferent nerves to the somatosensory cortex for processing.^[49] These receptors enable the discrimination of material properties like roughness and compliance, forming the basis of haptic perception, which integrates cutaneous touch with kinesthetic feedback from muscle and joint proprioceptors.^[50] In psychological terms, this sensory foundation supports Gibson's affordances theory, where the tangible attributes of an object—such as its graspability or solidity—directly signal potential actions to the perceiver, emphasizing direct perception over inferred representations.^[51] Cognitively, interaction with tangible objects enhances memory encoding and retrieval compared to visual or abstract representations, as haptic exploration fosters richer, multisensory representations. Studies demonstrate that handling real objects leads to superior recall and recognition accuracy than viewing photographs or drawings, with memory performance improving due to the incidental learning from touch.^[52] For instance, participants who haptically explored everyday items retained detailed long-term memories of their shapes and textures weeks later, even without explicit memorization intent, highlighting touch's role in durable episodic memory formation.^[53] In decision-making, the endowment effect illustrates tangibility's psychological influence, where physical ownership of an object increases its subjective value through loss aversion, amplified by the tangible nature of the endowment itself—such as cash versus credits—leading to biased valuations.^[54] Behaviorally, tangibility biases risk assessment by prioritizing concrete, immediate threats over abstract ones, influencing judgments in uncertain contexts. Higher perceived tangibility of an investment or hazard reduces estimated risk due to illusions of permanence and control, as tangible elements evoke stronger emotional responses and overconfidence.^[55] Post-2020 research on COVID-19 vaccine hesitancy links this bias to perceptions of tangible threats, where individuals weighed visible, physical risks (e.g., immediate side effects) more heavily than probabilistic, intangible ones (e.g., long-term disease outcomes), contributing to delayed uptake.^[56] In therapeutic applications, tangible symbols—physical objects representing abstract concepts—aid communication and learning in children with developmental disabilities, including autism, by providing concrete cues that reduce cognitive load and enhance expressive skills. Systematic reviews confirm their efficacy in augmentative and alternative communication (AAC) interventions, with users showing improved initiation and comprehension rates.^[57] Similarly, tangible rewards outperform virtual ones in educational settings, boosting intrinsic motivation, behavioral engagement, and learning performance in gamified online environments by offering redeemable, concrete incentives that signal achievement.^[58]

Applications in Other Fields

Technology and User Interface Design

Tangible user interfaces (TUIs) integrate physical objects with digital systems to enable direct manipulation of information, bridging the gap between real-world interactions and computational processes. Pioneered by Hiroshi Ishii and colleagues at the MIT Media Lab, TUIs emphasize "tangible bits," where everyday physical artifacts serve as handles for accessing and controlling digital content, enhancing intuitiveness over traditional graphical user interfaces (GUIs). A seminal example is the metaDESK, introduced in 1997, which uses a horizontal projection table and fiducial markers on physical models to manipulate virtual representations, such as simulating architectural walkthroughs by moving scale models on the desk surface. In modern applications, TUIs extend to educational tools like LEGO Mindstorms, where children assemble physical robot components and program behaviors through block-based interfaces that provide immediate tactile feedback on code execution. Studies comparing tangible and graphical programming with LEGO robots show that tangible approaches improve collaboration and engagement among young users, as physical assembly reinforces logical sequencing without abstract screen navigation.^[59] These systems leverage modular bricks as input devices, allowing users to "build" programs spatially, which aligns with developmental psychology by making abstract concepts more concrete. In software and specialized domains, tangibility manifests through context-sensitive systems that incorporate haptic or physical feedback to reduce cognitive load. For instance, in aviation, cockpit displays increasingly employ tangible elements like haptic-enabled touchscreens or physical knobs that provide vibrational cues for alerts, helping pilots maintain situational awareness during high-stakes operations.^[60] A 2024 study on A320 simulators found that pilots using onboard tangible information displays experienced lower workload compared to purely visual interfaces, as tactile feedback allowed quicker response to critical data without diverting gaze from primary instruments.^[61] Post-2020 advancements in virtual reality (VR) and augmented reality (AR) further enhance tangibility by overlaying digital holograms onto physical objects, enabling collaborative tasks where users manipulate shared virtual models via tangible proxies, as demonstrated in explorative studies on AR tabletops for design prototyping. Recent developments as of 2025 include AI-integrated TUIs and reconfigurable electromechanical platforms for rapid prototyping of sturdy interactive structures.^[62] Design principles for TUIs draw heavily from Donald Norman's concept of affordances, which describe how an object's perceived properties suggest possible actions, ensuring users intuitively grasp interaction possibilities.^[63] In tangible systems, affordances are amplified by physical form—such as the graspable shape of a control knob implying rotation—combined with immediate feedback loops that confirm actions through multisensory responses like sound or movement. Norman's framework, applied to TUIs, stresses mapping physical manipulations to digital outcomes seamlessly, as seen in metaDESK where moving a model physically updates its virtual shadow in real-time, fostering a natural feedback cycle that minimizes errors in intuitive interaction.^[63] This approach prioritizes ecological interfaces where tangibility reduces the gulf of execution and evaluation, making complex systems more accessible.

Material Sciences and Engineering

In materials science and engineering, tangibility manifests through the quantifiable physical properties of substances that enable direct interaction and measurement, distinguishing them from abstract or virtual representations. Density, a core intensive property, is defined as the mass per unit volume of a material, expressed as \rho = \frac{m}{V}, where m is mass and V is volume; this metric, independent of sample size, governs buoyancy, thermal expansion, and structural stability in applications like aerospace components.^[64] Hardness quantifies resistance to deformation or scratching, with the Mohs scale providing a relative ranking for minerals from 1 (talc, easily scratched) to 10 (diamond, extreme durability), facilitating material selection in tool manufacturing and geology.^[65] Mechanical strength, particularly tensile strength, measures a material's capacity to endure pulling forces without fracture, calculated via the stress formula:

\sigma = \frac{F}{A}

where \sigma is stress, F is applied force, and A is the cross-sectional area; this equation underpins failure analysis in bridges and composites.^[66] Engineering leverages these tangible properties in prototype design to bridge conceptual ideas with functional realities, emphasizing iterative physical validation. 3D printing, or additive manufacturing, revolutionizes this by fabricating tangible prototypes directly from CAD models through layer-by-layer material deposition, such as in fused filament fabrication, which supports complex geometries and rapid iterations for automotive and biomedical testing.^[67] Historically, designs transitioned from intangible blueprints—cyanotype reproductions of hand-drawn plans that risked interpretation errors—to CAD systems emerging in the 1960s, which generate precise digital models convertible to physical outputs, enhancing accuracy and efficiency in mechanical engineering workflows.^[68] Advancements in nanomaterials further redefine tangibility by integrating microscopic intangibility with macroscopic usability, particularly in sustainable composites. Graphene, a two-dimensional carbon lattice just 0.34 nm thick, exhibits tangible macroscopic sheets with superior tensile strength (up to 130 GPa) and conductivity, yet its atomic-scale behavior—such as substrate-dependent electron mobility—blurs boundaries, allowing engineered films that feel solid but function via nanoscale quantum effects.^[69] In the 2020s, research emphasizes eco-friendly nanocomposites, like graphene-reinforced biopolymers from agricultural waste, which enhance tangible durability—for instance, up to 81% improved Young's modulus—while reducing environmental impact through recyclability and lower carbon footprints in packaging and construction.^[70] As of 2025, advancements include waste-derived graphene-metal oxide nanocomposites for water remediation and high-value lignin-graphene products from agricultural biomass.^[71]^[72]

References

[1]
ARISTOTLE, On the Soul | Loeb Classical Library
For since the living animal is a body possessing soul, and every body is tangible, and tangible means perceptible by touch, it follows that the body of the ...Missing: philosophical | Show results with:philosophical
[2]
The Possession and Treatment of Tangible and Intangible Assets
Sep 8, 2024 · In Aristotelian conception, tangible assets are linked to the idea of corpus, tangibility, meaning something that can be felt and touched.
[3]
[PDF] Tangibility as Technology - The Reading Room
Aug 1, 2021 · Property law has traditionally relied on tangible boundaries to delineate legal thinghood and to inform the bounds of in rem rights.
[4]
"Tangibility as Technology" by João Marinotti
The article argues that tangibility, traditionally used in property law, is a technology and proposes a tech-neutral approach to legal thinghood.
[5]
What Is a Tangible Asset? Comparison to Non ... - Investopedia
A tangible asset is an asset that has a finite, transactional monetary value and usually a physical form.
[6]
Tangible Assets - Overview, Types, Characteristics
Tangible assets are assets with a physical form and that hold value. Examples include property, plant, and equipment.
[7]
Service Quality
Tangibles: Appearance of physical facilities, equipment, personnel, printed and visual materials. Are facilities attractive? Are staff dressed appropriately?
[8]
The 5 Service Dimensions All Customers Care About -
TANGIBLES-Appearance of physical facilities, equipment, personnel, and communication materials; RELIABILITY-Ability to perform the promised service dependably ...
[9]
tangibility, n. meanings, etymology and more | Oxford English ...
The earliest known use of the noun tangibility is in the mid 1600s. OED's earliest evidence for tangibility is from 1665, in the writing of Marchamont Nedham, ...
[10]
Tangible - Etymology, Origin & Meaning
Tangible, from Late Latin tangibilis via French, means "capable of being touched," originating from Latin tangere, rooted in PIE *tag- "to touch, handle."Missing: Oxford | Show results with:Oxford
[11]
Definition of TANGIBLE
### Summary of "Tangible" Definition from Merriam-Webster
[12]
tangible, adj. & n. meanings, etymology and more
OED's earliest evidence for tangible is from 1589, in the writing of George Puttenham, writer and literary critic. tangible is a borrowing from Latin. Etymons: ...
[13]
Webster's Dictionary 1828 - Tangible
TAN'GIBLE, adjective [from Latin tango, to touch.] 1. Perceptible by the touch; tactile. 2. That may be possessed or realized.
[14]
Definition of INTANGIBLE
### Summary of "Intangible" Definition and Contrast to Tangible
[15]
Tangibility-Intangibility Continuum - - Marketing Study Guide
What the tangibility-intangibility continuum tells us. Virtually all industries have a product offering that is a mix of both tangible and intangible elements, ...
[16]
What are tangible and intangible assets? - BDC
One of the biggest differences between tangible and intangible assets is how they are valued. This is because tangible assets normally have a finite life.What Is The Difference... · Example Of A Declining... · Valuing Intangible Assets
[17]
TANGIBLE PROPERTY - The Law Dictionary
Definition and Citations: Property which may be touched; such as is perceptible to the senses; corporeal property, whether real or personal.Missing: common | Show results with:common
[18]
TANGIBLE PERSONAL PROPERTY - The Law Dictionary
Tangible Personal Property. Definition and Citations: The touchable and movable assets of a person. Includes jewelry, vehicles, furniture and art.Missing: common | Show results with:common
[19]
[PDF] Distinguishing Real and Personal Property
Also termed personalty; personal estate; movable estate; (in plural) things personal. Cf. real property. Black's Law Dictionary (11th ed. 2019). (definition 1).
[20]
11.1: Nonviolent Theft Crimes - Social Sci LibreTexts
Aug 5, 2023 · The Model Penal Code criminalizes theft by unlawful taking of movable property, theft by deception, theft of services, and theft by failure ...
[21]
None
### Summary of Carrier's Case (1473) on Larceny
[22]
The Carriers Case (1473) - ResearchGate
This chapter investigates the difficult fifteenth century case known as The Carrier's Case. It suggests how the case reached the judges before carefully ...
[23]
Model Penal Code - Penn Carey Law
Criminal Mischief. (1) Offense Defined. A person is guilty of criminal mischief if he: (a) damages tangible property of another purposely, recklessly, or by ...
[24]
Chapter Five: Property Crimes - Criminal Law - CALI
Model Penal Code § 223.2. Our terms “possession or control” of another's property replace the common law larceny requirements of “caption” and “asportation.” “ ...Chapter Five: Property... · Burglary And Trespass · Robbery
[25]
18 U.S. Code § 1030 - Fraud and related activity in connection with ...
Knowingly and with intent to defraud, accesses a protected computer without authorization, or exceeds authorized access, and by means of such conduct furthers ...Missing: tangibility requirement
[26]
Data theft and what's “tangible”: New York Appellate Division ...
Jan 31, 2017 · Report electronic theft to law enforcement. If your auditing procedures uncover employee theft, report it to law enforcement immediately.
[27]
[PDF] The Protection of Digital Information and Prevention of Its ...
Jun 4, 2012 · Zakarian, 460 N.E.2d 422, 425 (1984) (noting that at common law, “only tangible personal property could be the sub- ject of larceny.
[28]
Theft Act 1968
### Definition of 'Property' in Theft Act 1968, Section 4
[29]
Stop! Thief..? Confidential information, theft and the protection of ...
Dec 13, 2019 · This is because under English law a person does not commit theft ... documents had been stolen, because the computer files themselves will ...
[30]
Chapter 1 - Circular 92 | U.S. Copyright Office
(a) The subject matter of copyright as specified by section 102 includes compilations and derivative works, but protection for a work employing preexisting ...
[31]
White-Smith Music Pub. Co. v. Apollo Co. | 209 U.S. 1 (1908)
White-Smith Music Publishing Company v. Apollo Company, Nos. 110, 111, Argued January 16, 17, 1908, Decided February 24, 1908.
[32]
Berne Convention for the Protection of Literary and Artistic Works
Berne Convention for the Protection of Literary and Artistic Works of September 9, 1886, completed at PARIS on May 4, 1896, revised at BERLIN on November 13, ...
[33]
Directive - 2009/24 - EN - EUR-Lex
Directive 2009/24/EC of the European Parliament and of the Council of 23 April 2009 on the legal protection of computer programs.
[34]
https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2022/issued/part-a/ias-16-property-plant-and-equipment.pdf
[35]
[PDF] Property, plant, equipment and other assets | PwC Viewpoint
Dec 31, 2024 · PwC is pleased to offer our updated accounting and financial reporting guide for Property, plant, equipment and other assets.
[36]
1.6 Property, Plant, and Equipment | DART – Deloitte Accounting ...
The table below shows the differences that exist between IFRS Accounting Standards and US GAAP in several key areas of property, plant, and equipment (PP&E).
[37]
https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2022/issued/part-a/ifrs-13-fair-value-measurement.pdf
[38]
Straight Line Depreciation - Formula, Definition and Examples
It is calculated by simply dividing the cost of an asset, less its salvage value, by the useful life of the asset.
[39]
[PDF] Accounts Receivable and Inventory Financing - OCC.gov
The collateral for some ARIF loans includes fixed assets such as equipment and real estate and may even include certain intangibles. Lenders who finance.
[40]
(PDF) SERVQUAL A Multiple-item Scale for Measuring Consumer ...
Aug 5, 2025 · According to (Parasuraman, Valerie, Zeithaml, & Berry, 1988) , service quality can be measured through five dimensions: tangibles ...
[41]
Packaging Materials Affects Perceived Value of E-Commerce ...
Jun 11, 2018 · Across all attributes, the premium packaging components scored higher—including expected retail value of the product which was a significant 45% ...
[42]
Asset Tangibility and Financial Performance: A Time Series Evidence
Jul 21, 2020 · This paper analyzes the effect of asset tangibility on financial performance of Turkish manufacturing sector covering 1990. Q3-2016. Q4.
[43]
Lessons in the Service Sector
Lessons in the Service Sector. by James L. Heskett · From the Magazine (March 1987) ... This company, like many others dispensing high customer-contact services, ...Missing: tangibility spectrum
[44]
Form vs. Matter - Stanford Encyclopedia of Philosophy
Feb 8, 2016 · Aristotle famously contends that every physical object is a compound of matter and form. This doctrine has been dubbed “hylomorphism”.
[45]
Primary and Secondary Qualities in Early Modern Philosophy
Jun 1, 2022 · Many philosophers maintain there is a significant difference between primary and secondary qualities but disagree about its foundation.
[46]
David Hume - Stanford Encyclopedia of Philosophy
Feb 26, 2001 · His empiricism is naturalistic in that it refuses to countenance any appeal to the supernatural in the explanation of human nature. As a ...Missing: tangible | Show results with:tangible
[47]
David Hume: Causation - Internet Encyclopedia of Philosophy
Hume challenges us to consider what experience allows us to know about cause and effect. Hume shows that experience does not tell us much.Missing: tangible | Show results with:tangible
[48]
Edmund Husserl - Stanford Encyclopedia of Philosophy
Aug 8, 2025 · More generally, Husserl argues that the body is essentially involved in the perception of and interaction with spatial objects, and that every ...Missing: tangibility | Show results with:tangibility
[49]
[PDF] Jean Baudrillard - Simulacra and Simulation
Hyperreality and simulation are deterrents of every principle and every ... There is no longer a me dium in the literal sense: it is now intangible, diffused, and ...Missing: tangible | Show results with:tangible
[50]
Skin and Mechanoreceptor Contribution to Tactile Input for Perception
Tactile perception is mediated by mechanoreceptors located in the dermis that are sensitive to skin mechanical deformation. They are connected to type II A ...
[51]
Haptic Perception and Its Relation to Action - Annual Reviews
Jan 17, 2025 · Haptic perception uses signals from touch receptors to detect, locate, and mentally represent objects and surfaces.
[52]
[PDF] The Theory of affordances by James J. Gibson Cornell University
THE THEORY OF AFFORDANCES 79 many psychologists find this theory intelligible, I do not. There is an easier way of explaining why the values of things seems ...
[53]
Real-world objects are more memorable than photographs of ... - PMC
Oct 20, 2014 · Surprisingly, recall and recognition performance was significantly better for real objects compared to colored photographs or line drawings (for ...
[54]
Long-Term Memory for Haptically Explored Objects - Sage Journals
Oct 30, 2018 · These results indicate that detailed, durable, long-term memory representations are stored as a natural product of haptic perception.Missing: tangible | Show results with:tangible
[55]
Payment procedure in a public good game experiment: The effects ...
Payment procedure in a public good game experiment: The effects of endowment timing, tangibility, and source. Publication Date. Sep 2016. Publication History.Citation · Abstract · Publication History
[56]
Tangibility bias in investment risk judgments - ScienceDirect.com
We propose that the negative relationship between tangibility and perceived risk stems from associations between the concepts of tangibility and a general ...
[57]
Risk-Perception Formation Considering Tangible and Non ... - MDPI
Results suggested that risk formation among users evolves around tangible to non-tangible attributes. The spectrum of risk perception was developed which ...
[58]
(PDF) Tangible Symbols as an AAC Option for Individuals with ...
Aug 7, 2025 · We reviewed nine studies evaluating the use of tangible symbols in AAC interventions for 129 individuals with developmental disabilities.
[59]
Intangible rewards versus tangible rewards in gamified online ...
Jul 11, 2023 · Purpose of the present study This study examines the effectiveness of tangible rewards on fully online students' intrinsic motivation, ...
[60]
Tangible and graphical programming with experienced children
This study applies a mixed methods approach to analyze usability, collaboration, and playfulness aspects in introductory programming activities with ...
[61]
[PDF] The Aircraft of the Future: Towards the Tangible Cockpit - HAL
For example, a screen can provide a visual output but, if it has also tactile and vibratory features, it will allow as well for touch input and haptic feedback.
[62]
Affordance, Conventions and Design (Part 2) – Don Norman's JND.org
Nov 17, 2008 · Affordances specify the range of possible activities, but affordances are of little use if they are not visible to the users. Hence, the art of ...
[63]
Teaching Density - College of Science - Purdue University
Teaching Density. Density is mass divided by volume. d=m/V or ρ=m/V. But what does that mean? The simple answer is how heavy something is for its size.
[64]
[PDF] Mohs Scale of Mineral Hardness
The Mohs scale, created by Frederich Mohs, is a non-linear scale of mineral hardness using ten common minerals. It is somewhat arbitrary.
[65]
https://cmase.uark.edu/_resources/pdf/gems/mohs_scale_of_hardness.pdf
[66]
An Overview on 3D Printing Technology - ScienceDirect.com
3D printing technology can print an object layer by layer deposition of material directly from a computer aided design (CAD) model.
[67]
The Evolution of Drafting - From the Earliest Blueprints to CAD
Aug 16, 2022 · Moving from 2000 BC through the Renaissance era and into the 19th Century, we have seen the addition of modern drafting tools and philosophy. In ...
[68]
Graphene Properties, Synthesis and Applications: A Review - PMC
Oct 14, 2022 · Graphene is a single atomic layer of carbon atoms arranged in a hexagonal pattern. It has a thickness of only 0.334 nm, making it the world's thinnest material.Missing: macro tangible
[69]
Advances in Sustainable Nanocomposites - MDPI
Advances in Sustainable Nanocomposites is a newly opened Special Issue of Sustainability, that aims to publish original and review papers on the new scientific ...