Results 81 to 90 of about 211,112 (353)
Internalization of Management Systems and Eco‐Product Innovation: The More the Better?
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental challenges demand urgent and strategic responses from firms. Eco‐product innovation (EPI) is a key approach to reducing environmental impact while preserving competitiveness. This research analyses the relationship between EPI and the internalization of management system (MS) certifications, focusing on ISO 9001, ISO 14001, and ...
Alfonso Hernandez‐Vivanco +2 more
wiley +1 more source
The Intangible Assets Investments: Accounting Treatment and Risks for Capital Investors and Management [PDF]
In the knowledge-based economy, the fundamental determinants of the company’s value, in the present, have an intangible nature. The intangible investments are the most important factors of the enterprise success.
Diana Claudia SALA, Violeta SACUI
core
Circular Economy Pathways for Airport Climate Change Mitigation
Business Strategy and the Environment, EarlyView.ABSTRACT Airport operators face growing climate‐change pressures; the circular economy offers pathways to reduce impacts and recover resources. We examine how airport operators apply the circular economy in practice. We use an exploratory qualitative multicase design based on practitioner‐generated documents (e.g., press releases and sustainability ...
Michele Oppioli +3 more
wiley +1 more source
Accounting providing of statistical analysis of intangible assets renewal under marketing strategy
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2016 The article analyzes the content of the Regulations on accounting policies of the surveyed enterprises in terms of the operations concerning the amortization of intangible assets on the following criteria: assessment on admission, determination of useful
I.R. Polishchuk, N.P. Opanasyuk
doaj
Growth Strategy of Circular Startups
Business Strategy and the Environment, EarlyView.ABSTRACT Circular startups (CSUs) play a crucial role in the circular transition by developing circular business models (CBMs) that minimise resource use and narrow material and energy loops. However, empirical research on how CBMs shape growth strategies and how ecosystems enable or constrain scaling remains limited.
Gustavo Dalmarco +3 more
wiley +1 more source
IS THE FUTURE OF ACCOUNTING COMPATIBLE WITH THE ACCOUNTING OF THE FUTURE? [PDF]
CES Working Papers, 2011 Purpose – There is currently a tendency to reverse the relation between physical and intangible assets, in favor of the latter, which triggers the need to pay an ever higher attention to intangible assets.
Cristina-Ionela Fădur, Daniela Ciotină
doaj
Management of Intangible Assets [PDF]
In a society marked by economic crisis, creating value and market competition becomes a heady company need. According to recent studies, in competitive companies, the highest share in the assets is hold by the value of intangible assets.
Ioan BIRCEA, Noemi Iuliana BIRCEA
core
An artifact based approach to the accounting recognition of assets, particularly intangible assets [PDF]
, 2009 The International Accounting Standards Board is currently reviewing its conceptual framework and, as regards assets, the epistemological focus is upon revisions to the definition of an asset.
El-Tawy, N, Tollington, T
core
THE OPERATIONAL HEDGING PROPERTIES OF INTANGIBLE ASSETS: THE CASE OF NON-VOLUNTARY FOREIGN ASSET SELLOFFS [PDF]
, 2002 In this paper we examine the valuation effects and long-term performance of U.S. multinational firms involved in forced transfers of their foreign operating assets during the 1965-1988 period. The evidence suggests that the operational hedging ability of
Doukas, John A., Padmanabhan, Prasad
core +3 more sources