Results 51 to 60 of about 195,884 (310)
Comparative evaluation of national intellectual capital measurement models
National intellectual capital is regarded as an important factor of a country’s ability to perform high value added functions including the ability to create innovations. Measuring national intellectual capital is still a complicated task.
Rasa Aleknavičiūtė +1 more
doaj +1 more source
Cost–benefit analysis of screening programme for diabetic retinopathy in Bulgaria
Aims Late‐diagnosed diabetic retinopathy (DR) is difficult and expensive to treat. Screening programmes can identify the disease early and reduce the costs of its future treatment. This study aims to analyse the cost–benefit of screening programmes for DR.
Iva Nenkova +5 more
wiley +1 more source
This study investigates voluntary compliance with the Task Force on Climate-Related Financial Disclosures (TCFD) framework in 64 financial, Environmental, Social, and Governance (ESG) reports from six Spanish IBEX-35 energy firms (2020–2023) and explores
Matías Domínguez-Quiñones +2 more
doaj +1 more source
Abstract As the UK higher education sector becomes increasingly market‐driven and focused on preparing students for the graduate labour market, universities must define and contextualise employability and their role in supporting students beyond academia.
Michael Maher +3 more
wiley +1 more source
The accounting treatment of intangibles: an exploratory study in Information Technology
In the new economy, intangible assets have become the main creators of value to many firms. However, the valuation of these assets in the accounting framework raises several issues with respect to identification, measurement and control.
Norma Pontet Ubal +2 more
doaj
A wide consensus exists on the role of intangible assets in both developed and developing economies, especially now, with the new generation of information and communication technologies.
Turovets Yulia
doaj +1 more source
Is the well‐known phrase ‘small is beautiful’ true of small transnational education institutions?
Abstract The purpose of this research is to consider the potential attractiveness of operating a small international branch campus (IBC). Drawing upon resource‐based and legitimacy theories, we examine the strengths, weaknesses, opportunities and threats associated with the business model that is based on having a small institution size.
Stephen Wilkins, Joe Hazzam
wiley +1 more source
Hiperglobalización y geoeconomía ¿el futuro que emerge?
Una estrategia de seguridad y defensa comienza con un buen diagnóstico que permita identificar el principal desafío. El momento que nos toca vivir no facilita las cosas.
Andrés González Martín
doaj
Old and New Asset Boundaries: A Review Article on Measuring Capital in the New Economy [PDF]
In modern economies, technical change is rapid and competitive edges of companies are closely related to 'intangible' capital. While some intangibles are covered by established capital measures in the national accounts, many are outside the measurement ...
Paul Schreyer
doaj
Institutional Entrepreneurship and Work for Enhanced Sustainability at the Base of the Pyramid
ABSTRACT Promoting sustainability at the base of the pyramid (BoP) often falls short of inclusive development due to informal and fragmented institutions, creating institutional voids. Although institutions are critical in BoP settings, there is limited clarity on how institutional mechanisms can address sustainability challenges in low‐income contexts
Nikolas K. Kelling +2 more
wiley +1 more source

