However, the past two decades have witnessed spectacular development in information technology. This has driven the transformation to a knowledge-based and digital economy (Ribeiro-Soriano et al.,2020). In this informational era, the power of intangible assets such as intellectual property in firms’...
Spain is one of the few countries in the world that has information on investment in intangible assets with a regional breakdown, so providing evidence of
The problem may be due in part to the consistent failure on the part of most otherwise rational managers and scientists to view the IP assets under their control as financial assets. Stuck in an anachronistic legal mindset, they instead view their patents as static legal documents, locked up ...
Increase of Tangible and Intangible Fixed Assets in the Manufacturing Industry in Romania under the Impact of Foreign Direct Investment The article deals with the main aspects of the materialization of foreign direct investment (FDI) made in the component activities of the manufacturing ind... C Rus...
2022). Gamification has emerged as a prominent method for the preservation of intangible cultural assets (Cunha et al. 2018). Numerous initiatives have been launched to explore the integration of ICH into gaming, enabling the subtle dissemination of culture within the context of entertainment. By ...
Amir and Lev (1996) use same approach for nonfinancial assets such as population growth and market penetration ratios are value-relevant for wireless communication. They show that these assets have incremental value-relevance beyond earnings and book values and argue that these assets complement accoun...
some intangible assets cannot be directly observed, because they are simply not written in firm’s books (as mentioned before, a company cannot book in its IFRS balance sheet internally generated intangible assets; under IAS 38, a company can recognize in its balance sheet only externally intangib...
A large body of literature has examined the industry’s effect- and firm-specific attributes, such as industry type, company size, company age, or its indebtedness and profitability, on the motivation to disclose information on intangible assets. Even though intangible assets are not physical in ...
The theory holds that nature and culture are inseparable as a whole [2]. In fact, heritage sites contain rich natural landscapes, diverse life, and important cultural assets. The “Convention for the Safeguarding of the Intangible Cultural Heritage”, initiated by the United Nations Educational, ...
Landmarks as cultural heritage assets affecting the distribution of settlements in rural areas—An analysis based on LIDAR DTM, digital photographs, and historical maps. Remote Sens. 2020, 12, 1778. [Google Scholar] [CrossRef] Lourdes, A. Intangible cultural heritage, diversity and coherence. ...