Existe una tendencia progresiva y cada vez más generalizada, que consiste en la desmaterialización de las comunicaciones, de los activos financieros, del comercio, y en general, de las relaciones humanas.
Luis Bortesi Longhi
doaj +2 more sources
How do firms use cloud computing to transform their organization? Evidence from a global survey [PDF]
Purpose – The paper aims to address the organizational transformation of firms for value creation resulting from cloud computing (CC). Design/methodology/approach – With reference to the theory of organizational fit, we modeled organizational ...
Ahmed Bounfour +3 more
doaj +1 more source
Digital transformation and strategic agility during the COVID-19 crisis: the role of the intangible capital conversion [PDF]
Purpose – The purpose of the current study is to illustrate the importance of strategic agility (SA), the capacity to respond agilely to a rapidly changing environment, for digitally transforming firms during the COVID-19 crisis.
Ahmed Bounfour +3 more
doaj +1 more source
Impact of intellectual capital on profitability: Evidence from software development companies in the Slovak Republic [PDF]
Intellectual capital is the total value of all entity’s intangible resources (organizational, human, and customer). Effective management of intellectual capital in high-tech industries needs determination of its role in ensuring profitability and ...
Yuliia Serpeninova +4 more
doaj +1 more source
Optimal Tangibles-Intangibles Trade-Off: Imputed Prices of Family and Religious Duties [PDF]
This study develops the economic approach to human relations and applicates the results of the equilibrium analysis on commodity and in marriage markets to the tangibles-intangibles trade-off.
Sergey V. Malakhov
doaj +1 more source
Intangible Assets and Their Impact on Economic Performance
The paper introduces the topic of intangible assets. It describes the evolution of the concept of intangible assets and the role of these assets in today’s economy. The importance of intangible assets is highlighted through many quantitative estimates of
Mojca Bavdaž +3 more
doaj +1 more source
Formación en reputación. Análisis de los principales MBA en México
Objetivo: En el presente artículo se exponen los resultados obtenidos al realizar un análisis cuyo objetivo principal fue conocer el estado que guarda la capacitación ejecutiva en México en materia de reputación, realizando para ello, una revisión de los
José Rafael Santana Villegas
doaj +1 more source
Las normas contables vigentes no permiten a la contabilidad brindar toda la información sobre los intangibles que representan fuentes de creación de valor y ventaja competitiva para las empresas.
María Isabel Alejandra Quevedo Alejos +1 more
doaj +1 more source
Asset tangibility, information asymmetries and intangibles as determinants of family firms leverage [PDF]
Sergio Camisón-Haba
exaly +1 more source
Información sobre intangibles en instituciones bancarias: lecciones internacionales
Se identificaron los activos intangibles más presentes en la información que emiten los bancos sobre su gestión. La metodología se fundamenta en la determinación estadística de los intangibles en los reportes de sostenibilidad de entidades bancarias. Se
Francisco Borrás Atiénzar +2 more
doaj +2 more sources

