Results 41 to 50 of about 881,246 (340)
Cooperatives and Sustainable Development: A Multilevel Approach Based on Intangible Assets
, 2020 There is a major interest in analyzing the role of intangible assets on sustainable development, which is a topic under the auspices of the so-called 5th stage of research. Cooperatives are enterprises directly committed to sustainable development due to
F. Castilla‐Polo +1 more
semanticscholar +1 more source
Economic Properties of Intangible Assets. The Value Paradox [PDF]
Revista de Management Comparat International, 2012 The importance of intangible assets is the distinguishing feature of the new economy. In knowledge based economies the intangible elements of firms are becoming fundamental determinants of firm current and future competitiveness as well as of firm value ...
Violeta SĂCUI, Diana SALA
doaj
Assessment of the Recognition for Research and Development Costs as Intangible Assets
Taikomieji Moksliniai Tyrimai, 2022 The paper studies the accounting of recognition of research and development costs as intangible assets of Lithuanian companies. This study aims to reveal the possibilities of recognizing research and development costs as intangible assets in accounting ...
Rita Bužinskienė
doaj
Access to Finance and Innovation in the Canadian Food Processing
Agribusiness, EarlyView.ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley +1 more source
Customer relationships in the consolidated financial statements: recognition and value relevance
China Journal of Accounting Studies, 2022 Customer relationships are important strategic resources. With a sample of A-share listed firms from 2007 to 2020 in China, this paper examines the recognition and value relevance of customer-related intangible assets.
Mingming Huang +2 more
doaj +1 more source
Controlling Model of Intangible Assets on Secondary Irrigation System Management [PDF]
, 2016 Abst ract The research aims to develop a controlling intangible assets model on secondary irrigation system management. The method used in this research consists of three stages: model development, collecting the data, and testing of models.
Djudiyah, Djudiyah, Waskitho, Nugrogo
core +1 more source
Methodology for Carbon Footprint Calculation Towards Sustainable Innovation in Intangible Assets
, 2020 Calculating the carbon footprint is fundamental to understand how an organization’s activities impact global sustainability. The main challenge is how to calculate it when environmental aspects are intangible assets.
Edurne Loyarte-López +2 more
semanticscholar +1 more source
Import Wheat Tenders and the Effects of the Russian Invasion
Agribusiness, EarlyView.ABSTRACT Risk and volatility for many commodities escalated sharply following the Russian invasion of Ukraine, creating numerous uncertainties for trading firms and importers. The purpose of this study is to analyze the bidding behavior in Egyptian wheat import tenders in the pre‐ and post‐invasion periods.
William W. Wilson +2 more
wiley +1 more source
Agribusiness, EarlyView.ABSTRACT Innovation is essential for competitiveness in agribusiness facing dynamic environments. This study examines how market orientation, marketing, relational, and social capabilities influence innovation performance. Using data from 751 Spanish firms and a multi‐method approach that integrates Structural Equation Modeling (PLS‐SEM), Necessary ...
Beatriz Corchuelo Martínez‐Azúa +1 more
wiley +1 more source
LOCAL MARKETS OF INTANGIBLE ASSETS IN THE CONTEXT OF THE TRANSFORMATION OF THE REGIONAL ECONOMY
Вестник Северо-Кавказского федерального университета, 2022 The article is devoted to the most pressing issues of research into the role of intangible assets in the sustainable development of the regional economy.
O. Opyatova
doaj +1 more source