New estimates of UK business intangible investment protected by intellectual property rights, show continuing growth, and recovery in business intellectual property investment to the point where, by 2011, it was already above its pre-recession peak.The historical growth pattern looks to have...

Small and medium-sized enterprises (SMEs) are the lifeblood of the UK economy. Their ability to grow is a key determinant of the nation’s future economic health.In recent years, businesses of all sizes have been investing more in intangible assets, in particular intellectual property, than in...

Our ecosystem and mainly our natural resources represent a vital ecological portfolio. Environment is good for business at a time business is not keen to invest in compliance measures. Sustaining the environment is costly and adds additional burden. The burden not only financial, it is mainly...

Spanish: Propósito: Recopilar, analizar y sistematizar la información publicada sobre el estado del conocimiento de temas de calidad, demanda intangible de mercado y organizaciones sustentables, así como discutir, a partir de los resultados, la asociación entre calidad y demanda intangible...

Due to the extremely high asset specificity of intangible assets, although the company records it at fair value under the accounting principle, the price of its market transaction is distorted by information asymmetry, so that the buyer must pay an amount higher than the asset value, or the...

With the rapid growth of information technology (IT), intangible capital accumulated through investment in Research and Development and other expensed investment becomes an increasingly important component of productive assets. However, under the current U.S. accounting standards, most of the...

Globalization is the result of a combination of factors. The role of technology is a fundamental feature in shaping what globalization is and what it means for society as a whole. At the same time, important societal values are directly or indirectly affected by the global expansion of world...

The article examines the problem of contributed zero-basis intangibles in light of the IRS’s inadvertent disclosure of a transaction structured by Bristol-Myers Squibb to shift billions of dollars of built-in gain to a related foreign partner

There are various factors from empirical studies that many factors influence firm performance. The purpose of this conceptual paper is to review the impact of intellectual capital as a unidimensional factor on the performance of manufacturing SMEs operating in Malaysia. The framework was...

The aim of the work is to develop theoretical, methodological, and applied foundations and practical recommendations for managing strategic changes in personnel resistance to open innovations in companies. The following special methods were used in the research process: Comparative and...