To balance the intellectual capital books organizations must recognize unfunded intangible liabilities. Just as knowledge processes, innovation, patents, brands and a host of other intangible assets create value there are many things that create unrecorded and unrecognized intangible...

Acquisitions continue to be an important topic for management scholars and practitioners alike. Managers are actively involved in both sides of the acquisition equation (target and acquirer) from valuation (preacquisition) all the way through to integration (postacquisition). During this...

The global market has an impact on almost all Small and Medium Enterprises (SMEs), but the high-technology industry appears to be most affected by the changes coming about due to globalisation. The industry is confronted with shorter product life cycles, blurring of industry boundaries and not...