Recognizing brands on the company’s financial statement as an identifiable intangible asset is a relatively recent development in financial reporting, which only became a focus of attention in the late 1980s. Accounting bodies throughout the world have appeared uncertain as to how to treat the...

In the semi‐final World Cup 1990, England lost to West Germany in the penalty knock‐out. The Italian team had similar experience when they lost to Brazil in the world cup final 1994. History repeats itself – in WC’98, England lost to Argentina and Italy lost to France by the same...

The focus of this article is to closely examine the role of cross‐cultural factors on interpreting, categorizing and responding to the environment. To that effect, this article examines two different streams of research. The first is a review of the literature on the environment, and the...

A fundamental problem in managing product development is the optimal timing, frequency, and fidelity of sequential testing activities that are carried out to evaluate novel product concepts and designs. In this paper, we develop a mathematical model that treats testing as an activity that...

The Korean economy has moved from being a role model, with various impediments to its future development now identified. Some of the problems concern its manufacturing nationalized industries with debate over their “efficiency”, with high costs of production, wastage of materials and human...