Download or read book The Value of Intangible Assets and the Human Capital Disclosure of companies specializing in IT written by Olga Maria Stefania Cucaro and published by Olga Maria stefania Cucaro. This book was released on 2017-08-23 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Value of Intangibles Assets and the Human Capital Disclosure of companies specializing in IT Consulting, Application & Internet Software and Data Processing. A Cross-Country Comparison Italy-England is a work born of the in depth study of the IC disclosure of Italian companies and the curiosity of the comparison with British companies. Voluntary disclosure of intangible resources reduces information asymmetry and the cost of capital (Botosan, 1997; Bojelbene M. A. and Affes Habib, 2013) and this encourages managers to increase this communication. The high-tech companies give much importance to intangible resources, particularly human resources, this observation led to the idea of studying the communication of human capital in the context of such companies. With the passing of time we see a greater interest on the part of company management to human capital with respect to the structural capital that has always been the subject of corporate communications.
Download or read book Measuring Capital in the New Economy written by Carol Corrado and published by University of Chicago Press. This book was released on 2009-02-15 with total page 602 pages. Available in PDF, EPUB and Kindle. Book excerpt: As the accelerated technological advances of the past two decades continue to reshape the United States' economy, intangible assets and high-technology investments are taking larger roles. These developments have raised a number of concerns, such as: how do we measure intangible assets? Are we accurately appraising newer, high-technology capital? The answers to these questions have broad implications for the assessment of the economy's growth over the long term, for the pace of technological advancement in the economy, and for estimates of the nation's wealth. In Measuring Capital in the New Economy, Carol Corrado, John Haltiwanger, Daniel Sichel, and a host of distinguished collaborators offer new approaches for measuring capital in an economy that is increasingly dominated by high-technology capital and intangible assets. As the contributors show, high-tech capital and intangible assets affect the economy in ways that are notoriously difficult to appraise. In this detailed and thorough analysis of the problem and its solutions, the contributors study the nature of these relationships and provide guidance as to what factors should be included in calculations of different types of capital for economists, policymakers, and the financial and accounting communities alike.
Download or read book Intangibles written by Baruch Lev and published by Rowman & Littlefield. This book was released on 2000-12-01 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is the first comprehensive, scientifically based study of the nature and impact of intangibles. Weaving case studies and real-world examples with contemporary business theory, Baruch Lev - establishes an economic framework to analyze managerial and investment issues concerning intangibles; - surveys the impact of intangibles on corporate performance and market values, including management difficulties, risk, questions of property rights, marketability, and cost structure; - analyzes information deficiencies associated with intangibles, including the major economic principles governing intangible investments, limits of management information systems, and recommendations for improved accounting disclosure; - sets forth a comprehensive information system—aimed at satisfying the needs of both internal and external decision makers—to reflect the impact and value of intangibles within the context of enterprise performance.
Download or read book Mandatory and Discretional Non financial Disclosure After the European Directive 2014 95 EU written by Francesco De Luca and published by Emerald Group Publishing. This book was released on 2020-06-04 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt: The aim of the EU Directive 2014/95/EU, requiring the mandatory disclosure of non-financial information (NFI) by large undertakings and groups, is to rebuild trust with stakeholders. This book aims to summarize the relevant literature about company information with particular reference to the voluntary vis a vis mandatory NFI.
Download or read book Our Least Important Asset written by and published by Oxford University Press. This book was released on 2023-07-25 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive and insightful look at the modern workplace and how employees are managed, where the new approach is driven by the quirks of financial accounting to the detriment of employees and the long-term success of the organization. Real wages have stagnated or declined for most workers, job insecurity has increased, and retirement income is uncertain. Hours of work for white collar employees have increased steadily, opportunities for advancement have withered, and evidence of the negative effects of workplace stress on health continues to accumulate. Why have jobs gotten so much worse? As Peter Cappelli argues, these issues are not a result of companies trying to be cost effective. They stem from the logic of financial accounting--the arbiter for determining whether a company is maximizing shareholder value--and its fundamental flaws in dealing with human capital. Financial accounting views employee costs as fixed costs that cannot be reduced and fails to account for the costs of bad employees and poor management. The simple goal of today's executives is to drive down employment costs, even if it raises costs elsewhere. In Our Least Important Asset, Cappelli argues that the financial accounting problem explains many puzzling practices in contemporary management--employers' emphasis on costs per hire over the quality of hires, the replacement of regular employees with "leased" workers, the shift to unlimited vacations, and the transition of hiring responsibilities from professional recruiters to more expensive line managers. In the process, employers undercut all the evidence about what works to improve the quality, productivity, and creativity of workers. Drawing on decades of experience and research, Cappelli provides a comprehensive and insightful critique of the modern workplace where the gaps in financial accounting make things worse for everyone, from employees to investors.
Download or read book Supporting Investment in Knowledge Capital Growth and Innovation written by OECD and published by OECD Publishing. This book was released on 2013-10-10 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work shows that business investment in knowledge-based capital is a key to future productivity growth and living standards and sets out recommendations in the fields of: innovation; taxation; entrepreneurship and business development; corporate reporting; big data; competition and measurement.
Download or read book Intellectual Capital in Organizations written by Patricia Ordoñez de Pablos and published by Routledge. This book was released on 2014-12-05 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: In a global competitive economic environment, resources that are scarce or irreplicable are a source of sustained competitive advantage for companies and organizations. Knowledge-based resources are a major and increasing driver of long term competitive advantage. Most accounting standards however do not allow for knowledge-based resource calculations, including the most important of these, intellectual capital. Intellectual capital is the collective knowledge, documented and otherwise, of individuals in an organization. In the absence of accounting standards to numerically evaluate intellectual capital, some institutions have devised their own reports and statements. But why should companies, universities, and research centers measure these resources? How are intellectual capital statements built? How does one set targets, and what indicators should they include? This book reviews the development of the field of intellectual capital reporting, including core concepts, latest developments, the main components of intellectual capital, how a statement is built, and key indicators of each component. It further analyzes experiences from a variety of pioneering companies and institutions around the globe in measuring intellectual capital, including case studies from educational and research institutions, and provides crucial transnational comparisons. Authors Ordóñez de Pablos and Edvinsson examine the challenges and next steps for the harmonization of intellectual capital reports, consider the creation of a special international agency for intellectual capital reporting standards, and evaluate the weaknesses of current standards and how they might be overcome.
Download or read book Business Technology and Knowledge Management in Asia Trends and Innovations written by Ordóñez de Pablos, Patricia and published by IGI Global. This book was released on 2012-12-31 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This book highlights the efforts and developments in the fields of Asian studies as well as its intentional role in IT and management within the constant growing business market"--Provided by publisher.
Download or read book ICICKM 2018 15th International Conference on Intellectual Capital Knowledge Management Organisational Learning written by Prof. Shaun Pather and published by Academic Conferences and publishing limited. This book was released on 2018-11-29 with total page 482 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Financial Information Analysis written by Philip O'Regan and published by Routledge. This book was released on 2015-10-16 with total page 639 pages. Available in PDF, EPUB and Kindle. Book excerpt: The accounting landscape shifted following the era of global financial crisis and accounting information continues to play a vital role. Philip O’Regan’s authoritative textbook provides readers with the tools and techniques to fruitfully analyse accounting and financial data. Updated to reflect changes in corporate governance, regulatory frameworks and new forms of IFRS, the text continues to shed light on the growing emphasis placed on the role of accounting information in formulating financial strategy. Features which add value to this third edition of Financial Information Analysis include case studies in every chapter with numerous supporting articles from the major financial presses, questions for review, and a comprehensive companion website. This essential textbook is core reading for advanced undergraduate and postgraduate students of finance and accounting.
Download or read book ICIFEB 2022 written by Titi Dewi Warninda and published by European Alliance for Innovation. This book was released on 2023-04-13 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book constitutes the thoroughly refereed proceedings of the 3rd International Conference on Islamic Finance and Business (ICIFEB), held online in Jakarta, Indonesia, in July 19-20 2022. The 29 full papers presented were carefully reviewed and selected from 72 submissions. The papers reflect the conference main and sub-themes namely: Islamic business, Islamic finance, corporate social and environmental sustainability, digital business, marketing and investment.
Download or read book Intangible Assets written by National Research Council and published by National Academies Press. This book was released on 2010-01-09 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt: Intangible assets-which include computer software, research and development (R&D), intellectual property, workforce training, and spending to raise the efficiency and brand identification of firms-comprise a subset of services, which, in turn, accounts for three-quarters of all economic activity. Increasingly, intangibles are a principal driver of the competitiveness of U.S.-based firms, economic growth, and opportunities for U.S. workers. Yet, despite these developments, many intangible assets are not reported by companies, and, in the national economic accounts, they are treated as expenses rather than investments. On June 23, 2008, a workshop was held to examine measurement of intangibles and their role in the U.S. and global economies. The workshop, summarized in the present volume, included discussions of a range of policy-relevant topics, including: what intangibles are and how they work; the variety and scale of emerging markets in intangibles; and what the government's role should be in supporting markets and promoting investment in intangibles.
Download or read book ICEBE 2021 written by Darmawan Napitupulu and published by European Alliance for Innovation. This book was released on 2022-04-20 with total page 501 pages. Available in PDF, EPUB and Kindle. Book excerpt: ICEBE is “International Conference of Economics, Business & Entrepreneurship on Global Innovation and Trend in Economy”. The fourth ICEBE 2021 conference was held on October 7, 2021 as a joint collaboration from four distinguished universities in Indonesia, which are Universitas Lampung, Universitas Multimedia Nusantara, Universitas Bhayangkara Raya Jaya and Universitas Malahayati. This conference has brought researchers, scholars and practitioners who were passionate to share their thoughts and research findings on current business management, accounting and economics latest issues. The theme of ICEBE 2021 was “Reshaping Business Strategy Through Technological Innovation from Post Covid-19 Recovery”.
Download or read book The OECD Jobs Strategy Technology Productivity and Job Creation Best Policy Practices 1998 Edition written by OECD and published by OECD Publishing. This book was released on 1998-07-29 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report points to a decline in public support for research and development (R&D), mainly affecting basic, long-term research, and examines the levelling-off in private sector R&D along with changes in its direction away from basic research towards more market-driven and short-term efforts.
Download or read book Identifying Measuring and Valuing Knowledge Based Intangible Assets New Perspectives written by Vallejo-Alonso, Belen and published by IGI Global. This book was released on 2010-10-31 with total page 438 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The main scope of the book is to highlight the importance of intangible resources in business management, evidenced in their measurement and financial valuation, and the need for a strategic analysis that enables them to be identified and then assessed"--Provided by publisher.
Download or read book Corporate Governance written by Robert A. G. Monks and published by John Wiley & Sons. This book was released on 2011-12-12 with total page 549 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the wake of the recent global financial collapse the timely new edition of this successful text provides students and business professionals with a welcome update of the key issues facing managers, boards of directors, investors, and shareholders. In addition to its authoritative overview of the history, the myth and the reality of corporate governance, this new edition has been updated to include: analysis of the financial crisis; the reasons for the global scale of the recession the failure of international risk management An overview of corporate governance guidelines and codes of practice; new cases. Once again in the new edition of their textbook, Robert A. G. Monks and Nell Minow show clearly the role of corporate governance in making sure the right questions are asked and the necessary checks and balances in place to protect the long-term, sustainable value of the enterprise. Features 18 case studies of institutions and corporations in crisis, and analyses the reasons for their fall (Cases include Lehman Brothers, General Motors, American Express, Time Warner, IBM and Premier Oil.)
Download or read book ECIIC 2019 10th European Conference on Intangibles and Intellectual Capital written by Prof. Massimo Sargiacomo and published by Academic Conferences and publishing limited. This book was released on 2019-05-23 with total page 417 pages. Available in PDF, EPUB and Kindle. Book excerpt:
