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Maximizing Intellectual Property and Intangible Assets: Case Studies in Intangible Asset Finance [PDF]
, 2009 As innovative companies struggle to raise funds, intellectual property and intangible assets are providing alternative ways of financing innovation. But greater awareness of them as an asset class is needed.
Ian Ellis
core
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
The impact of mandatory disclosures on the value-relevance of intangible assets in Poland [PDF]
Zeszyty Teoretyczne RachunkowościPurpose: The research examines whether mandatory disclosure provides investors with insight into the value-generating capabilities of intangible assets by investigating the impact of mandatory disclosure on the relationship between intangible assets and ...
Olga Grzybek
doaj +1 more source
Pengaruh Pajak, Intangible Assets, dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing
, 2020 Transfer pricing is the price for delivery of goods, services, or other intangible assets at related parties transact with each other based on the arm’s length principle.
Anggun Rizki Novira +2 more
semanticscholar +1 more source
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
Corporate Taxes and the Location of Intangible Assets Within Multinational Firms [PDF]
, 2008 Intangible assets, like patents and trademarks, are increasingly seen as the key to competitive success and as the drivers of corporate profit. Moreover, they constitute a major source of profit shifting opportunities in multinational enterprises (MNEs ...
Dischinger, Matthias, Riedel, Nadine
core +5 more sources
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
, 2020 Purpose- The purpose of this study is to examine the degree to which intangible assets affect financial performance and policy of the technological sector.
Muhammad Qureshi, D. Siddiqui
semanticscholar +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