GESTIÓN DE LOS INTANGIBLES A PARTIR DE UN MODELO DE CAPITAL INTELECTUAL EN LA RONERA CENTRAL
Revista Centro Azúcar, 2020 Introducción: La valorización del capital intelectual como activo intangible ha ganado relevancia en las organizaciones convirtiéndose en fuente de ventaja competitiva.
Mayra Guzmán Villavicencio +3 more
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The role of intangible assets in value creation: case of Russian companies [PDF]
The paper is devoted to the question of the role of intangible assets in value creation of companies in the economy of the XXI century. The main research objective is to define the impact of fundamental value of both tangible and intangible assets on the
Garanina, Tatiana
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Cuantificación de la reputación ambiental: una revisión de la literatura.
Cuadernos de Economía, 2009 En este trabajo se hace una revisión de las dos principales ramas de la literatura empírica sobre cuantificación del impacto de la responsabilidad ambiental corporativa.
Conte Grand Mariana
doaj
El uso de bitcoin como garantía mobiliaria en Colombia
Revist@ E-MercatoriaEl uso de bitcoin como garantía mobiliaria en Colombia es viable bajo la Ley 1676 de 2013 (LGM), dado su reconocimiento como activo intangible y bien patrimonial mueble.
Miguel Antonio Andrade Árevalo
doaj +1 more source
An approach to the measurement of intangible assets in public sector using scaling techniques
, 2001 This paper discusses the identification and measurement of intangible assets in the public sector. A discussion of Intellectual Capital theory identifies and classifies a number of intangible assets of relevance to the Public Sector.
Bossi Queiroz, A. +2 more
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On the Treatment of Intangible Assets in National Accounting [PDF]
The purpose of this paper is to give some suggestions on the treatment of intangible assets in national accounting. Knowledge ("World 3" in Karl Popper's term) is a sort of environment for human beings.
Sakuma, Itsuo
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How Much Does the UK Invest in Intangible Assets? [PDF]
We attempt to replicate for the UK the Corrado, Hulten and Sichel (2005, 2006) work on spending on intangible assets in the US. Their work suggests private sector expenditure (investment) on intangibles is about 13% (11%) of US GDP 1998-2000, with ...
Mauro Giorgio Marrano, Jonathan Haskel
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Intangible investments & accounting numbers : usefulness, informativeness, and relevance on the European stock markets. [PDF]
This study investigates whether European domestic GAAPs used for intangibles recognition prior to the IFRS adoption exhibit major differences while examining the relationship between a firm's economic (financial, operating and competitive) performance ...
Casta, Jean-François +2 more
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Japan's Intangible Capital and Valuation of Corporations in a Neoclassical Framework [PDF]
This paper estimates the economic value in the 1980s and 1990s of corporate as sets in Japan,including both tangible and intangible as sets, based on the neo-classical framework of McGrattan and Prescott(2005).
Hiroki Arato, Katsunori Yamada
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How Much does Sweden Invest in Intangible Assets? [PDF]
In this paper I attempt to replicate for Sweden the Corrado, Hulten and Sichel (2006) and Marrano and Haskel (2006) working papers on spending on intangible assets in the US and the UK. Based on their measurement methods the total spending on intangibles
Edquist, Harald
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