<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2218-3620</journal-id>
<journal-title><![CDATA[Revista Universidad y Sociedad]]></journal-title>
<abbrev-journal-title><![CDATA[Universidad y Sociedad]]></abbrev-journal-title>
<issn>2218-3620</issn>
<publisher>
<publisher-name><![CDATA[Editorial "Universo Sur"]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2218-36202021000300076</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Reconocimiento metodológico y medición de tangibles e intangibles artísticos]]></article-title>
<article-title xml:lang="en"><![CDATA[Methodological recognition and measurement of artistic tangibles and intangibles]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Benítez Narváez]]></surname>
<given-names><![CDATA[Robinson Miguel]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Capa Benítez]]></surname>
<given-names><![CDATA[Lenny Beatriz]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Técnica de Machala  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Ecuador</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2021</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2021</year>
</pub-date>
<volume>13</volume>
<numero>3</numero>
<fpage>76</fpage>
<lpage>83</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_arttext&amp;pid=S2218-36202021000300076&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_abstract&amp;pid=S2218-36202021000300076&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_pdf&amp;pid=S2218-36202021000300076&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN El estudio pretende fusionar dos argumentos técnicos que concentra discusiones relacionadas con el mercado frente a los criterios de valoración clientes e inversionistas, los propios de naturaleza artística y las imputadas al artista, existen procedimientos establecidos y diversos; es urgente que se establezcan criterios válidos revestidos de argumentos formales que dejen en evidencia el valor artístico funcional y comercial de una obra de arte. Frente a ello los autores presentan condiciones normativas vinculantes, cánones históricos para integrarlos en lo que se ha denominado: Reconocimiento metodológico y medición de tangibles e intangibles artísticos como factor determinante de razonabilidad.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT The study intends to merge two technical arguments that focus discussions related to the market against the valuation criteria of clients and investors, those of an artistic nature and those attributed to the artist. There are established and diverse procedures; It is urgent that valid criteria be established covered with formal arguments that demonstrate the functional and commercial artistic value of a work of art. Faced with this, the authors present binding normative conditions, historical canons to integrate them into what has been called: Methodological recognition and measurement of artistic tangibles and intangibles as a determining factor of reasonableness.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Medición]]></kwd>
<kwd lng="es"><![CDATA[obras de arte]]></kwd>
<kwd lng="es"><![CDATA[tangibles]]></kwd>
<kwd lng="es"><![CDATA[intangibles artísticos]]></kwd>
<kwd lng="en"><![CDATA[Measurement]]></kwd>
<kwd lng="en"><![CDATA[works of art]]></kwd>
<kwd lng="en"><![CDATA[tangible]]></kwd>
<kwd lng="en"><![CDATA[artistic intangibles]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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