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Intangible Assets and Their Impact on Economic Performance
The paper introduces the topic of intangible assets. It describes the evolution of the concept of intangible assets and the role of these assets in today’s economy. The importance of intangible assets is highlighted through many quantitative estimates of
Mojca Bavdaž +3 more
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RECOGNITION OF INTANGIBLE ASSETS, FRAMING THE DEBATE
For some organizations, the rapid pace of economic growth, the digital revolution, and the globalization of business meant creating or acquiring intangible assets.
Cristina Gabriela Cosmulese
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This work considered the economic security of an enterprise with regard to the valuation of intangible assets according to the International Valuation Standards (IVS).
Dmitrii Rodionov +2 more
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This study aims to examine the effect of tangible assets, IT capabilities, and water accounting on the economic performance of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018.
Arry Eksandy +4 more
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Analytical Evaluation of Indicators Affecting Credit Risk in Islamic and Conventional Banking; (with Emphasis on Good Governance Index) [PDF]
Credit risk is one of the most important risks faced by the banking system. The purpose of this article is to analyze the factors affecting credit risk in Islamic and conventional banking.
somayeh Naserzadeh +3 more
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The perils of credit booms [PDF]
We present a dynamic general equilibrium model of production economies with adverse selection in the financial market to study the interaction between funding liquidity and market liquidity and its impact on business cycles.
Dong, Feng, Miao, Jianjun, Wang, P.
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This normative legal research examines the economic and legal aspects of using crypto assets as a means of business transactions in Indonesia. The study uses a concept and legislation approach to analyze the legal consequences of crypto assets as ...
Dita Damayanti Sasmito Ningsih +3 more
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Are sports image rights assets? A legal, economic and tax perspective [PDF]
This paper highlights the factors to consider in entering into sports agreements including the tax treatment applied to image rights and the recent update and commentary of the Inland Revenue (HRMC) to their capital gains tax manual on the taxation of ...
Coors, Corinna
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CONCEPT OF “HIDDEN ASSETS” AND METHODOLOGICAL BASES FOR THEIR ASSESSMENT
To assess the prospects of an enterprise and plan its activities, it is very important to know what assets it has, including hidden assets. Today, there is no single understanding of this concept.
Borys Burkynskyi +2 more
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Reliability and service in the power industry
Development of scientific and technical progress, introduction of new technologies promotes specialization and isolation of the highly professional service markets in economy. In power industry this market is the most natural object of development of the
Zhilkina Yulia, Vodennikov Dmitry
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