Results 41 to 50 of about 211,112 (353)
The Geography of Success: A Spatial Analysis of Export Intensity in the Italian Wine Industry
Agribusiness, EarlyView.ABSTRACT This paper investigates the paradox of how Italy's fragmented, SME‐dominated wine industry achieves global export success. Moving beyond purely firm‐centric explanations, we test whether export intensity is spatially dependent, clustering geographically in regional ecosystems.
Nicolas Depetris Chauvin, Jonas Di Vita
wiley +1 more source
Intangible assets linked to consumers: Acknowledgement and evaluation in the business combination detached from Goodwill [PDF]
Marketing (Beograd. 1991), 2012 The development of International Financial Reporting Standards causes new challenges for accounting as a profession. One of those challenges reefers to business combinations treatment in accounting and the related possibility of recognizing intangible ...
Spasić Dejan
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.
core
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
Australian Journal of Social Issues, EarlyView.ABSTRACT Migrant healthcare workers in Australia find themselves at the centre of three intersecting concerns, often presented as ‘crises’ in contemporary discourse: the ‘care crisis’, the ‘housing crisis’ and the ‘migration crisis.’ Yet their own perspectives on these issues are rarely foregrounded. This paper explores the role of homeownership in the
Leah Williams Veazey
wiley +1 more source
Problems of intangible assets commercialization accounting
Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki, 2016 The growing role of intangible assets in conditions of global economy postindustrialization is grounded. The problems of intangible assets accounting are singled out.
S.F. Legenchyk
doaj
Intangible assets, firm value, and performance: does intangible-intensive matter?
Cogent Economics & FinanceThis study examines the effects of intangible assets and all components of intangible assets on Thai-listed companies’ firm value and performance. The aggregate value of intangible assets and three components of intangible assets, namely identifiable ...
Panern Intara, Nittikorn Suwansin
doaj +1 more source
Jurnal Akuntansi, 2021 This study aims to determine the effect of intangible assets, firm size, tax compliance, leverage on transfer pricing. The data analysis uses multiple linear regressions on 12 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during ...
Ickhsanto Wahyudi, Nur Fitriah
doaj +1 more source
British Educational Research Journal, EarlyView.Abstract Beneath the Hong Kong government's enthusiasm for recruiting non‐local undergraduates—including students from the Chinese Mainland and other international regions—lies a longstanding gap in understanding the core meanings and drivers shaping the territory's expanding focus on inward international student mobility (ISM).
Fang Gao +3 more
wiley +1 more source
VALUATION OF INTELLECTUAL CAPITAL BASED ON BARUCH LEV’S KNOWLEDGE CAPITAL EARNINGS METHOD [PDF]
Annals of the University of Oradea: Economic Science, 2019 In the scope of the present study, I deal with intangible assets and present those intangible assets that are accountable by the Hungarian accounting system and international financial reporting standards.
HAMAD Mirjam
doaj