The Value of Intangible Assets and the Human Capital Disclosure of companies specializing in IT PDF Download

Author: Olga Maria Stefania Cucaro
Publisher: Olga Maria stefania Cucaro
ISBN: 8822815009
Category : Business & Economics
Languages : en
Pages : 41

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Book Description
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.

Author: Carol Corrado
Publisher: University of Chicago Press
ISBN: 0226116174
Category : Business & Economics
Languages : en
Pages : 602

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Book Description
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.

Author: Baruch Lev
Publisher: Rowman & Littlefield
ISBN: 9780815798095
Category : Business & Economics
Languages : en
Pages : 236

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Book Description
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.

Author: Olga Cucaro
Publisher: Olga Maria stefania Cucaro
ISBN: 8829591971
Category : Business & Economics
Languages : en
Pages : 53

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Book Description
Crisis, Turnaround and Corporate Reorganization. It is a work born from the study of corporate crisis, the Default and the cleansing of the companies. Even before starting the PhD, the author has analyzed the risk of default of agri-business and the rating as a system for identifying the probability of default in a research consortium under a second level Master. After returning in 2010 for a research group on governance strategies Turnaround and decided to study the one hand and on the other the default remediation to understand when and how to effectively make a turnaround. Companies in crisis at some point in their life cycle are at a crossroads; on the one hand and on the other the default salvation and this is the time to enable an effective turnaround strategy that can bring the company back on track. The identification of these strategies is of paramount importance not only for scholars, but primarily for managers. First, an intervention is carried out and the results will be better.

Author: Titi Dewi Warninda
Publisher: European Alliance for Innovation
ISBN: 1631903918
Category : Business & Economics
Languages : en
Pages : 372

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Book Description
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.

Author: William A. Barnett
Publisher: Emerald Group Publishing
ISBN: 1838673598
Category : Business & Economics
Languages : en
Pages : 604

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Book Description
Recent Developments in Asian Economics is a crucial resource of current, cutting-edge research for any scholar of international finance and economics. Chapters cover a wide range of topics, such as social welfare systems, organizational culture, sustainability, the impact of economic policy uncertainty, and more.

Author: Khosrow-Pour D.B.A., Mehdi
Publisher: IGI Global
ISBN: 1799834743
Category : Business & Economics
Languages : en
Pages : 2734

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Book Description
For any organization to be successful, it must operate in such a manner that knowledge and information, human resources, and technology are continually taken into consideration and managed effectively. Business concepts are always present regardless of the field or industry – in education, government, healthcare, not-for-profit, engineering, hospitality/tourism, among others. Maintaining organizational awareness and a strategic frame of mind is critical to meeting goals, gaining competitive advantage, and ultimately ensuring sustainability. The Encyclopedia of Organizational Knowledge, Administration, and Technology is an inaugural five-volume publication that offers 193 completely new and previously unpublished articles authored by leading experts on the latest concepts, issues, challenges, innovations, and opportunities covering all aspects of modern organizations. Moreover, it is comprised of content that highlights major breakthroughs, discoveries, and authoritative research results as they pertain to all aspects of organizational growth and development including methodologies that can help companies thrive and analytical tools that assess an organization’s internal health and performance. Insights are offered in key topics such as organizational structure, strategic leadership, information technology management, and business analytics, among others. The knowledge compiled in this publication is designed for entrepreneurs, managers, executives, investors, economic analysts, computer engineers, software programmers, human resource departments, and other industry professionals seeking to understand the latest tools to emerge from this field and who are looking to incorporate them in their practice. Additionally, academicians, researchers, and students in fields that include but are not limited to business, management science, organizational development, entrepreneurship, sociology, corporate psychology, computer science, and information technology will benefit from the research compiled within this publication.

Author: Popkova, Elena G.
Publisher: IGI Global
ISBN: 1668442663
Category : Business & Economics
Languages : en
Pages : 293

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Book Description
In the digital economy, a new type of business activity, digital entrepreneurship, has developed rapidly and required breakthrough technologies such as blockchain, big data, cloud technologies, and more. There is a need for a comprehensive resource that provides all-encompassing insight into the essence, special aspects, models, and international best practices of e-business based on various digital technologies in various high-tech markets. Digital Technologies for Entrepreneurship in Industry 4.0 provides theoretical frameworks and recent results of research in this sphere. It substantiates digital entrepreneurship, discusses the practical experience of its implementation, and develops the scientific and methodological recommendations for the development of its infrastructural provision and regulation of provision of its competitiveness. Covering topics such as investment attractiveness, corporate reporting modernization, and public-private partnership mechanisms, this premier reference source is an excellent resource for entrepreneurs, business executives and managers, investors, IT managers, students and faculty of higher education, researchers, and academicians.

Author: Olga Maria Stefania Cucaro
Publisher: Olga Maria stefania Cucaro
ISBN: 8822812816
Category : Business & Economics
Languages : en
Pages : 30

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Book Description
This study examines the association between some governance variables and the risk of default of family and non-family firms. The paper also discusses the nature of family control and the differences to non-family control and their link to firm’s performance. The most relevant indicators utilised by the authors for identifies the probability of default are based on quantitative indicators, but the presence of independent directors or the managements turnover (in particular the change of CEO) are more important for the future life of the firms, especially in the crisis periods. These governance variables are more relevant for the firms that are controlled by founder’s family and in case of succession transition, that is one critical period for the firm. In this study we try to confirm the agency problems in family businesses highlighted by the literature as the relationship between Z-score and the presence of independent directors, the turnover of the directors and the change of CEO. Especially if the latter is also Chairman. We reaffirm in this analysis the necessary distinction between the capital and the company management.

Author: Olga Maria Stefania Cucaro
Publisher: Olga Maria stefania Cucaro
ISBN:
Category : Fiction
Languages : en
Pages : 83

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Book Description
These short stories were inspired by the period that has just passed and continues to this day. Some of the six short stories contained in this collection are full of hope for the future while others analyze reality with the eyes of the imagination that all writers are lucky enough to have. Obviously all references to facts and people are random since they originate from the author's imagination.