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13.311  Articles
1 of 1.332 pages  |  10  records  |  more records»
Although the accounting definition of assets contemplates intangible, abstract assets such as those embodied in intellectual property (IP), South African company law largely views IP as a legal and not a business asset. This paper tentatively suggests an ... see more

Research to demonstrate the relevance of intangible assets for the valuation of companies in capital markets is very significant within the context of the controversy surrounding the usefulness of accounting information for decision making. The purpose of... see more

Research to demonstrate the relevance of intangible assets for the valuation of companies in capital markets is very significant within the context of the controversy surrounding the usefulness of accounting information for decision making. The purpose of... see more

The study investigated the understanding of the directors and managers of the Research Units (Unidades de Pesquisa – UP) linked to the Brazilian Ministry of Science, Technology and Innovation (Ministério da Ciência, Tecnologia & Inovac¸ão – MCTI) on the c... see more

Company competition ability was not only in the assets ownership but also in the innovation, informationsystem, organization management and resources, including the importance of knowledge assets in the company.One of the approaches used in assessment and... see more

1 of 1.332 pages  |  10  records  |  more records»