Results 41 to 50 of about 111,511 (303)
Australian Journal of Social Issues, EarlyView.ABSTRACT In 2021, a desktop review was conducted of published references to First Nations peoples' approaches to conflict and its management in Australia (Project Stage One), culminating in a report published in 2024. This article focuses on Project Stage Two, a complex, innovative research undertaking building on the findings of Stage One, and being ...
Helen Bishop +3 more
wiley +1 more source
CECCAR Business Review, 2021 In this article, we aim to present accounting and fiscal aspects regarding valuation allowances for tangible fixed assets and intangible assets, for inventories and receivables.
Elena STĂNCIULESCU
doaj +1 more source
Potentially dysfunctional impacts of harmonising accounting standards: the case of intangible assets [PDF]
, 2000 Intangible Assets as a category within accounting and reporting disclosures have become far more noticeable in recent years, including large amounts associated with brands, mastheads, franchises, and patents.
Higson, A. W., Mathews, M. R.
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CTP Ontology: A Semantic Model for Structuring Cultural Thematic Paths
Journal of the Association for Information Science and Technology, EarlyView.Abstract A thematic path enhances the appreciation of cultural heritage by connecting diverse cultural objects through shared themes. This study introduces the Cultural Thematic Path (CTP) Ontology, designed to support the creation, organization, description, publication, and management of thematic paths within the GLAM (Galleries, Libraries, Archives,
Tiziana Pasciuto +2 more
wiley +1 more source
Економіка, управління та адмініструванняThe need to improve the current model of innovative capital accounting in the conditions of the formation of the knowledge economy has been grounded.
V.K. Makarovych
doaj +1 more source
Intangible assets – insights from a literature review [PDF]
Contabilitate şi Informatică de Gestiune, 2019 Research Question: How do researchers address the definition, measurement, recognition and potential of intangible assets to generate future economic benefits when a formal structure for reporting them is highly controversial? Motivation: The inexistence
Elena-Mirela Nichita
doaj +1 more source
The impact of valuation rules for intangible assets in Japanese and German accounts of listed companies : [Version April 2003] [PDF]
, 2003 Intangible assets as goodwill, licenses, research and development or customer relations become in high technology and service orientated economies more and more important.
D'Arcy, Anne +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT Drawing on comparative institutional theory, we study the nature and magnitude of the effects of national environmental policies on corporate green innovation in developed versus emerging markets. Using a sample of 1831 listed firms in 34 countries from 2002 to 2020, we find that national environmental policies increase corporate green ...
Ivan Miroshnychenko +2 more
wiley +1 more source
Improvement of the classification of intangible assets for accounting purposes
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2019 The article deals with the problem issues of the classification of intangible assets for the accounting and analytical maintenance of operations with them.
S.E. Pyrizhok, E.G. Melnik
doaj +1 more source
Resource consents - intangible fixed assets? Yes, but, too difficult by far! [PDF]
, 2000 Recent international attempts to draft an accounting standard (IAS38) which establishes the most widely acceptable treatment for intangible assets have sparked debate among standard setters, practising accountants and media analysts. Contentious issues
Hawkes, L. C., Tozer, L.
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