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Accounting for Intangible Investments
SSRN Electronic Journal, 2008The traditional categorisation of expenditures evident in many firms' charts of accounts and financial statements does not identify and measure expenditures on intangible investment separately from tangible investment and operating expenditures. This contrasts with the accounting for tangible investment, which separately accounts for all expenditures ...
Wyatt, A., Abernethy, M.
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Making the intangible count – counting the intangible
International Journal of Productivity and Performance Management, 2005PurposeTo examine the practical application of two emerging guidelines for the disclosure and assurance of corporate sustainability performance – the ABI Disclosure Guidelines on Socially Responsible Investment and the AA1000 Assurance Standard.Design/methodology/approachBy reviewing the practical implementation of these two emerging guidelines within ...
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The OECD Intangibles Project and the Concept of “Intangible Related Return”
European Taxation, 2014This article examines the OECD’s recent work regarding certain transfer pricing aspects of intangibles as reflected in BEPS Action Plan No. 8. In particular, the authors provide a description of the project, as well as the activities undertaken by Working Party No. 6 up to March 2014, describe the interim work performed by Working Party No.
Garbarino, Carlo, D'Avossa, Mario
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Marketing Intangible Products and Product Intangibles
Cornell Hotel and Restaurant Administration Quarterly, 1981When you ask prospective customers to buy promises —as all service-oriented firms do - you must provide metaphorical reassurances of quality and "industrialize" the service-delivery ...
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Journal of Intellectual Capital, 2003
An overwhelming literature on intangibles has been published over past three decades. Based on the evidence provided by recent research studies and the experiences of companies and policy makers this article provides a summary of our current knowledge on intangibles and suggests some directions for future research and for the improvement of management ...
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An overwhelming literature on intangibles has been published over past three decades. Based on the evidence provided by recent research studies and the experiences of companies and policy makers this article provides a summary of our current knowledge on intangibles and suggests some directions for future research and for the improvement of management ...
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Measuring intangibles: managing intangibles for tangible outcomes
PICMET '01. Portland International Conference on Management of Engineering and Technology. Proceedings Vol.1: Book of Summaries (IEEE Cat. No.01CH37199), 2002Methodologies, processes and tools have long been established to effectively manage financial, and to some extent human, capital. When it comes to the measurement and management of intellectual capital and social capital, the expertise of organizations greatly diminish.
E.G. Carayannis, R. Watson
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2005
In Nowhere in Technology: All Children Left Behind, Thomas Wilson dissects the nature of a typical educator by saying, “Educators have always selected their profession for reasons other than compensation, radical change and notoriety…anxious to ‘make a difference’ with individual students.
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In Nowhere in Technology: All Children Left Behind, Thomas Wilson dissects the nature of a typical educator by saying, “Educators have always selected their profession for reasons other than compensation, radical change and notoriety…anxious to ‘make a difference’ with individual students.
openaire +1 more source