Results 1 to 10 of about 197,513 (312)

Los intangibles

open access: yesQuipukamayoc, 2014
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]

open access: yesDigital Transformation and Society, 2022
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]

open access: yesDigital Transformation and Society, 2023
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

The taxation of ‘intangible’ innovation: the Patent Box in Europe and the Italian case

open access: yesReview of European and Comparative Law, 2022
“Patent Box” is a term for the application of a lower corporate tax rate to the income derived from the ownership of patents. This tax subsidy instrument has been introduced in several countries since 2000.
Lucrezia Valentina Caramia
doaj   +1 more source

Información sobre intangibles en instituciones bancarias: lecciones internacionales

open access: yesRetos de la Dirección, 2023
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

Are relational capital and marketing important? The case of the wood sector of Galicia (Spain) and Portugal

open access: yesBusiness: Theory and Practice, 2023
This paper examines the importance of marketing and relational capital in value addition. We studied the effect that relational capital has in the timber and related industries of Galicia (Spain) and Portugal for 2002–2018. The industry is characterized
Carlos-Maria Fernandez Jardón   +1 more
doaj   +1 more source

Effectiveness of the financial management in terms of R&D activities across selected stock companies in Poland

open access: yesZeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie, 2020
The purpose of the study is to determine the financial impact of expenditure on research and development activities (R&D) of selected companies listed on the Warsaw Stock Exchange.
Barbara Kiełbasa, Sławomir Lisek
doaj   +1 more source

Intangibles and methods for their valuation in financial terms: Literature review

open access: yesIntangible Capital, 2017
Purpose: The purpose of this paper is to review literature devoted to intangibles and their valuation and give examples of the methods that can be used for valuation of individual intangibles in financial terms.
Damián Pastor   +3 more
doaj   +1 more source

Assertive modesty: an economics of intangibles [PDF]

open access: yes, 1994
At the center of our Symposium stand two papers: A Manifesto Concerning the Legal Protection of Computer Programs (Manifesto) and Legal Hybrids: Between the Patent and Copyright Paradigms (Legal Hybrids). Both are stimulating. Both are lengthy.
Gordon, Wendy J.
core   +1 more source

Rethinking bank business models: the role of intangibles [PDF]

open access: yes, 2014
<p>Purpose: This paper provides a new way of rethinking banking models by using qualitative research on intangibles. This is required because the banking sector has been transformed significantly by the changing environment over the past two ...
Chen, L., Danbolt, J., Holland, J.
core   +2 more sources

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