Results 81 to 90 of about 195,884 (310)
La importancia de los activos intangibles en la sociedad del conocimiento
La Propiedad Inmaterial, 2014 La finalidad del presente artículo es establecer la fuerte vinculación que existe entre el conocimiento y los activos intangibles, siendo que estos son los grandes desconocidos en la valoración de las empresas y en el cálculo de las cuentas nacionales ...
Leonidas Torres Citraro
doaj
Central European Public Administration Review, 2013 Development of creative and cultural sector, which is based on internal resources of the territory, can ensure competitive advantage; and several factors of competitive advantage based on resources can be defined.
Kamila Borseková +2 more
doaj +1 more source
This book takes as its starting point recent debates over the dematerialisation of subject matter which have arisen because of changes in information technology, molecular biology, and related fields that produced a subject matter with no obvious material form or trace.
openaire +1 more source
How Supply Networks Influence Sustainable Innovation: Evidence From Ghana's Public Works Procurement
Business Strategy and the Environment, EarlyView.ABSTRACT Recent environmental and sustainability standards in procurement increase short‐term production and operational costs to suppliers, which are often recouped by charging price premiums for innovative solutions. However, public buyers are less likely to pay such price premiums, resulting in a disincentive among suppliers to bid for innovation ...
Peter Adjei‐Bamfo +5 more
wiley +1 more source
Approaches to improving accounting for intangible assets to needs of value-based management
Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki, 2017 The research examines the problem of discrepancy of the current enterprise’s accounting system to the needs of entities’ value-oriented management in terms of information about intangible assets. It was established that the level of quality of accounting
Gorokhovets Ju.А.
doaj +1 more source
Measuring intangible capital and its contribution to economic growth in Europe [PDF]
This study describes the state of the art in the measurement of intangible capital and its contribution to economic growth, with a focus on an international comparison of intangible capital deepening among eleven advanced economies.
Corrado, Carol +3 more
core
Valoración de activos intangibles [PDF]
, 2011 Los activos “intangibles” AI o también denominados inmateriales, intelectuales e invisibles han estado presentes de alguna manera en las organizaciones desde el primer momento que se llevó a cabo la primer relación de negocios; lo relativamente nuevo ...
Pérez García, Yanira Iveth
core
Giving or Greening? Stakeholder Dynamics and Ex‐Military Executives
Business Strategy and the Environment, EarlyView.ABSTRACT Firms increasingly face competing demands from different stakeholder groups, yet little is known about how these demands interact and generate strategic trade‐offs. Drawing on stakeholder theory and upper echelons theory, we investigate whether an overemphasis on philanthropic initiatives can detract from investments in green innovation, and ...
Hyeyoun Park +3 more
wiley +1 more source
Intangibles mismeasurements, synergy, and accounting numbers : a note. [PDF]
For the last two decades, authors (e.g. Ohlson, 1995; Lev, 2000, 2001) have regularly pointed out the enforcement of limitations by traditional accounting frameworks on financial reporting informativeness.
Bry, Xavier +2 more
core
The Effect of Base-Broadening Measures on Labor Supply and Investment: Considerations for Tax Reform [PDF]
, 2015 [Excerpt] This report attempts to show how options to broaden the tax base by placing limitations on itemized deductions can potentially work against the expansionary effects of reducing marginal tax rates.
Gravelle, Jane G, Marples, Donald J
core +1 more source