Results 71 to 80 of about 17,464 (299)
Intangible Capital, 2020 Purpose: This paper presents the results of the application of an adaptation of the "Perceived Barriers Questionnaire" (PBQ) (Rodríguez-Lajo, Vila and Freixa, 2008) to identify if there are gender roles and stereotypes that influence the perceptions and ...
María Dolores Hidalgo Ariza +2 more
doaj +1 more source
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 influence of organizational culture on intellectual capital
, 2006 El presente trabajo pretende analizar la conexión entre los conceptos de cultura organizativa y capital intelectual. Actualmente, se está estudiando la posibilidad de incorporar la cultura como componente discriminante del concepto estratégico - social ...
Sánchez Cañizares, Sandra Mª +2 more
core +1 more source
Intangible Capital, 2016 Purpose: The purpose of this paper is to synthesise what is the emerging field of integrated reporting, with particular emphasis in the International Integrated Reporting Council, and outline a list of items for future research in this area.
Jordi Morros
doaj +1 more source
Integrated Reporting in the Public Sector: Theoretical Foundations and Determinants of Quality
Business Strategy and the Environment, EarlyView.ABSTRACT Integrated reporting (IR) has gained attention as the IFRS Foundation promotes its use through the International Integrated Reporting Council framework (IIRF). Public sector (PS) organizations, as key drivers of economic, social and environmental sustainability, are increasingly adopting IR to enhance transparency and accountability.
Ana Zorio‐Grima, Andreea Hancu‐Budui
wiley +1 more source
Revelation of the voluntary information about Human Capital in the Annual Reports.
, 2006 La normalización contable actual impide el registro de parte de la información sobre los intangibles de las diferentes empresas. Para atenuar esta situación, muchas empresas ofrecen datos voluntarios sobre ellos en la documentación contable que ofrecen a
Villacorta Hernández, M. A.
core +1 more source
Online mixted sampling: An application in hidden populations
Intangible Capital, 2012 Objeto: El objetivo de este artículo es explorar las posibilidades que ofrecen las nuevas tecnologías de información y la aparición de las redes sociales virtuales, para el reclutamiento de unidades muestrales en poblaciones ocultas y como soporte del ...
Fabiola Baltar, María Tatiana Gorjup
doaj +1 more source
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
25 issues of Intangible Capital: Bibliometric analysis [PDF]
, 2010 En este trabajo se presentan los resultados obtenidos en un análisis bibliométrico de los artículos publicados en los primeros 25 números de la revista Intangible Capital.
Montes, Carlos
core
The activity-based costing model trajectory: A path of lights and shadows
Intangible Capital, 2018 Purpose: To present a literature review showing the trajectory of the ABC model. Design/methodology/approach: Literature review. Findings and originality/value: This paper analyzes the history of the ABC model and its dissemination process, in the form ...
M. Angels Fito +2 more
doaj +1 more source