Relevant bibliographies by topics / Material and intangible assets

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Material and intangible assets'

Author: Grafiati
Published: 7 June 2025
Last updated: 2 August 2025

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Journal articles on the topic "Material and intangible assets"

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Salehi, Mahdi, and Fatemeh Ghasempour. "Material internal control weakness with intangible assets, capital structure and commercial risk." Management Research Review 44, no. 7 (2021): 1059–82. http://dx.doi.org/10.1108/mrr-06-2020-0335.

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Purpose This study aims to assess the influence of material internal control weaknesses (ICWs) on investment in intangible assets, capital structure and commercial risk of organizations. Also, it analyses the impact of investment in intangible assets on the presence of material ICWs. This paper expects that ICWs and investment in intangible assets are interactively incorporated. Design/methodology/approach The statistical population of this study includes listed firms on the Tehran Stock Exchange during 2012-2017, selected using the systematic elimination method. A total of 588 firms is select
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Yeremenko, Andriy. "Historical background of the concept of intangible assets." Naukovi pratsi NDFI 2025, no. 1 (2025): 67–80. https://doi.org/10.33763/npndfi2025.01.067.

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The article determines that the modern development of the world economy is largely due to the intensive use of intellectual resources, among which the leading place belongs to intellectual property as the main component of intangible assets. It was established that the essence of intangible assets is manifested only in the context of property rights and has a historical character. It has been proven that today the priority model of the development of the economic system is not a static one, related to the provision of material and labor resources, but a dynamic one, the basis of which is knowl
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Yasyshena, Valentyna. "The evolution of intangible assets in terms of social and economic development concepts." Herald of Ternopil National Economic University, no. 4(90) (December 12, 2018): 134–44. http://dx.doi.org/10.35774/visnyk2018.04.134.

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The article presents evidence that historically the emergence of intellectual property rights dates back to the pre-industrial stage of society’s development. The issuing of letters patent in England led to further development of intangible assets worldwide. The study considers chronologically social and economic development concepts which have been researched in academic papers of prominent scholars, namely, A. Smith, F. List, Knight, F. Machlup, W. Rostow, J. Galbraith, D. Bell, P. Drucker, and then highlights the key aspects that have affected the evolution of intangible assets. Thus, on th
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Minh Quoc Binh, Quan, Nguyen Minh Ha, and Ngo Thi Huyen Trang. "Application of an intangible asset valuation model using panel data for listed enterprises in Vietnam." Investment Management and Financial Innovations 17, no. 1 (2020): 304–16. http://dx.doi.org/10.21511/imfi.17(1).2020.26.

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Intangible assets play an important role in increasing the value of companies. The performance of companies increasingly depends on ideas, information, and professional services rather than tangible assets. The question of how to accurately measure intangible assets remains a challenge for many scientists. This study aims to measure intangible assets of 396 companies listed on Vietnam’s stock market between 2010 and 2014 using the panel data technique by Yamayuchi (2014). The estimation shows that intangible assets make up a large share of total assets of companies. In addition, construction,
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Kubjatkova, Anna, and Juraj Kolenčík. "Trademark evaluation of the selected company in the aspect of globalization." SHS Web of Conferences 74 (2020): 01020. http://dx.doi.org/10.1051/shsconf/20207401020.

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The awareness of intangible assets is growing more and more today. Compared to the past, we are much more aware of the existence of a certain intangible substance which, together with the material substance, constitutes the value of society. Determining the value of an enterprise’s intangible assets on a global scale is becoming increasingly important as the value of an enterprise is not made up of only its tangible assets but its intangible side. An obvious part of intangible assets is also a trademark. The trademark is now much more important for companies, also due to globalization. It is a
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BERBIĆ-KOLAR, Emina. "SUSTAINABILITY OF THE LINGUISTIC INTANGIBLE CULTURAL HERITAGE OF THE REPUBLIC OF CROATIA THROUGH THE PROCESS OF PROTECTION OF LOCAL SPEECHES AS INTANGIBLE CULTURAL ASSETS." Lingua Montenegrina 27, no. 1 (2021): 127–48. https://doi.org/10.46584/lm.v27i1.837.

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The paper will present the intangible linguistic cultural assets of the Republic of Croatia and their significance for the cultural identity of Croats and the Republic of Croatia as one of the si­gnatory countries to the Convention for the Safeguarding of the Intangible Cultural Heritage. The Republic of Croatia appointed the Commission for Intangible Heritage in 2002, and since then it has been considering and improving the process of protection, preservation and popularization of intangible cultural heritage. The aim of this paper is to present the intangible linguistic heri­tage of the Repu
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Kawa, Arkadiusz, and Marcin Anholcer. "Intangible assets as a source of competitive advantage for logistics service providers." Transport Economics and Logistics 78 (December 21, 2018): 29–41. http://dx.doi.org/10.26881/etil.2018.78.03.

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The ever-shorter product life cycle, mass customization of production and constant pressure to reduce costs have a significant impact on the operating activity of modern companies, including logistics service providers. In order to achieve market success, they have to look for new sources of gaining or maintaining the competitive advantage. One of such sources are resources that relate to both the material and immaterial realms. The article assumes that intangible assets are the main source of competitive advantage. The aim of the paper is to identify the intangible assets and determine their
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Kirillov, V. N. "The Importance of Intangible Assets for Changing the Model of Developing Countries' Participation in Global Production Chains." International Trade and Trade Policy 11, no. 2 (2025): 24–34. https://doi.org/10.21686/2410-7395-2025-2-24-34.

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The importance of accumulation of intangible assets for changing the model of participation of developing countries in global production chains is considered. The construction of highlycomplex chains in recent decades, based on maximum efficiency of participants, within the framework of creation of global value chains (GVCs), including in developing countries is pointed out. "Offshoring" on the part of economically developed countries, development of national industry, allowed a large number of developing countries to raise indicators of economic development, the level of well-being of residen
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Linkova, Helen Yu. "Intangible assets and integrated management systems." Economies' Horizons, no. 4(11) (November 2, 2019): 37–48. http://dx.doi.org/10.31499/2616-5236.4(11).2019.206059.

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The purpose of the research. It is established that in order to enter new markets and increase the competitiveness of goods in the international market in the conditions of information economy and distribution of intangible assets for domestic enterprises, the role of integrated management systems is increasing. The purpose of the study is to analyze the challenges for Ukrainian enterprises in the times of European integration, which requires solving the problems related to the definition of an algorithm for the implementation of international quality standards and mechanisms for assessing the
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Aulia, Filosofi Putri, Poppy Sofia Koeswayo, and Djoemarma Bede. "Relevance of Intangible Asset, Equity Book, and Earning Value on Stock Price in Information Technology Era." Journal of Accounting Auditing and Business 3, no. 1 (2020): 135. http://dx.doi.org/10.24198/jaab.v3i1.25943.

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This study aims to provide an overview for issuers related to investors' behavior in using the values presented in financial statements in the information technology era, by measuring the moderation effect of intangible assets on the relevance of earnings and book value of equity on stock prices. It tested using a price multiple moderated regression model and LQ45 indexed issuers on the Indonesia Stock Exchange from 2012 to 2018 as a sample. The results of the study show that investors in the Indonesian capital market use the magnitude of profits and intangible assets as a material for conside
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Dissertations / Theses on the topic "Material and intangible assets"

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Koroviakovska, L. M. "Comparing the intangible assets standards and the structure of intangible assets by the border." Thesis, Київський національний університет технологій та дизайну, 2018. https://er.knutd.edu.ua/handle/123456789/10926.

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Siddle, Robert. "Transfer pricing and intangible assets: problem areas in addressing the transfer of intangible assets." Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/18614.

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In assessing the problems that arise when the practice of transfer pricing is applied to the transfer of intangible asset transfers there are certain areas and nuances that need to be recognized. These include the distinction between economic and legal ownership and the fact that the two concepts, in certain circumstance, are mutually exclusive. Furthermore, the fact that the traditional methods of transfer pricing may not be able to address the unique nature of certain intangibles and that even the more complex methods involving both parties may fall short in situations where the rights and o
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Wyatt, Anne. "Financial analysts and intangible assets." Melbourne, Vic. : University of Melbourne, Dept. of Accounting and Business Information Systems, 2002. http://wff2.ecom.unimelb.edu.au/accwww/research/papers/0204%20AWyatt&JWong.pdf.

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"June 2002" Includes bibliographical references: (p. 30-35). The papers examines the association between the transparency of corporate financial reporting on intangible assets relative to a proxy for total intangible assets, and analyst incentives to follow firms and properties of analysts' earnings forecasts - controlling for endogeneity among these factors. More transparent financial reporting on intangible assets is measured by higher recognition of intangible assets on the balance sheet relative to a proxy variable for total (underlying) intangible assets, market value added which equals e
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Aksin-Sivrikaya, Sezen. "Essays in Intangible Corporate Assets." Doctoral thesis, Humboldt-Universität zu Berlin, 2021. http://dx.doi.org/10.18452/22870.

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In einer zunehmend vernetzten Welt befinden sich Unternehmen in einem komplexen Beziehungsgeflecht aus verschiedenen Akteuren. Dies stellt eine Herausforderung für die Existenz traditioneller Geschäftsmodelle dar, da Firmen sich mit Konkurrenz aus allen Richtungen auseinander setzen müssen. In einem solchen Geschäftsumfeld werden immaterielle Vermögenswerte zunehmend als Grundlage für Wettbewerbsvorteile angesehen. Die Dissertation untersucht den materiellen Nutzen immaterieller Vermögenswerte und konzentriert sich dabei insbesondere auf die Unternehmensreputation und deren Einflussfaktoren. W
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Zinchenko, A. V., and M. V. Hissa. "Evaluation of using intangible assets." Thesis, КНУТД, 2016. https://er.knutd.edu.ua/handle/123456789/4846.

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Linnell, Erika. "Transfer Pricing : Approaching and Aligning Intangible Assets." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Juridik, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-28681.

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Zinchenko, O., and L. Korov'yakovska. "Economic essence and classification of intangible assets." Thesis, Київський національний університет технологій та дизайну, 2017. https://er.knutd.edu.ua/handle/123456789/7093.

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Du, Ruixue. "Intangible Assets Valuation in the Hospitality Industry." Diss., Virginia Tech, 2013. http://hdl.handle.net/10919/50577.

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Market value of firms and book value of firms are rarely the same. The difference, which is attributed to unrecorded or unrecognized intangible assets, has increased significantly since the 1970s. The issue of appropriately valuing these intangible assets, however, still remains unresolved. The purpose of this study is to address this lack of understanding of valuing intangible assets in the hospitality industry. Five intangible asset investments: Research and Development, Training, Advertising, Labor, Pension, and one business model, Franchising, are chosen as the valuation constructs in this
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Wu, Bochen. "Intangible Assets and Financial Analysts Herding Behaviour." Thesis, The University of Sydney, 2017. http://hdl.handle.net/2123/17637.

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The question of whether financial analysts provide unbiased forecasts based on the information available to them has been widely discussed in the finance and accounting literature. Financial analysts play a vital role in disseminating information, and their forecasts are important inputs to financial markets. Hence, there is a pressing need to comprehensively understand their forecasting behaviour. Prior studies suggest that financial analysts tend to “herd”, i.e., produce forecasts that imitate each other’s, to avoid the risks to their future careers and reputations inherent in producing bad
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Dupree, Lee. "Valuation Strategies for Small Businesses' Intangible Assets." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7135.

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Small business owners who attempt to sell their businesses may not receive full value if they do not adequately value their intangible assets. The purpose of this multiple case study was to explore effective strategies business leaders used to value intangible assets when considering the sale of their businesses. The participants for this study were 5 business owners in a metropolitan area in the southeastern United States who had successful valuation experiences during the sale of their businesses. Data were collected through semistructured interviews with participants, methodological triangu
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Books on the topic "Material and intangible assets"

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Moshkarina, Mariya, and Irina Kukukina. Property valuation: tangible and intangible assets, business. INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1013716.

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The textbook contains theoretical and methodological materials and didactic units for evaluating real estate, machinery, equipment and vehicles, enterprises (businesses), intangible assets, tasks, case studies, tests and applications. Meets the requirements of the Federal state educational standards of higher education of the latest generation. To prepare bachelors in the areas of 38.03.01 " Economics "and 38.03.02" Management", analytical services of enterprises and specialists in property valuation.
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Hand, John R. M., 1960- and Lev Baruch, eds. Intangible assets. Oxford University Press, 2003.

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International Accounting Standards Committee. Intangible assets. International Accounting Standards Committee, 1998.

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P, Schweihs Robert, ed. Valuing intangible assets. McGraw-Hill, 1999.

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Anson, Weston. The intangible assets handbook: Maximizing value from intangible assets. Edited by Drews David C and American Bar Association. Section of Business Law. American Bar Association, Section of Business Law, 2007.

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Müller, Armin. Management von Intangible Assets. Springer Fachmedien Wiesbaden, 2021. http://dx.doi.org/10.1007/978-3-658-34692-8.

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Board, Accounting Standards. Goodwill and intangible assets. Accounting Standards Board, 1993.

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Muntean, Mark A. Taxation of intangible assets. Shepard's/McGraw-Hill, 1995.

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Board, Accounting Standards. Goodwill and intangible assets. Accounting Standards Board, 1997.

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Sigidov, Yuriy, Galina Yasmenko, Elena Oksanich, et al. Accounting and analysis. INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1867627.

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The textbook outlines the most important aspects of accounting and analysis of assets, liabilities and capital of the organization. The presented material consists of two parts. The first part sets out the concept, tasks and functions of accounting, regulatory regulation of accounting in the Russian Federation, ethical requirements for an accountant; describes the subject and method of accounting, types and structure of accounting accounts and rules for the formation of correspondence accounts; organizational and methodological foundations of economic analysis are considered.
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Book chapters on the topic "Material and intangible assets"

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Solari Irribarra, Fabiola, and Guillermo Rojas Alfaro. "10. Integrity and Authenticity." In Tangible and Intangible Heritage in the Age of Globalisation. Open Book Publishers, 2024. http://dx.doi.org/10.11647/obp.0388.10.

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Fabiola Solari Irribarra and Guillermo Rojas Alfaro consider the vulnerability of urban and industrial constructions and their deterioration in arid climates. They question the authenticity of Humberstone and Santa Laura Salpeter Works in Chile according to the original fabrics and structures of this industrial heritage, the integrity of which has been harmed by the natural environment over time. In the last decade, several security measures and consolidation and stabilisation works were undertaken to conserve the tangible assets of this site. While conservation works partially compromised the
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Torelli, Gabriele. "La circolazione e il riuso delle riproduzioni digitali del patrimonio culturale pubblico." In Strumenti del Dipartimento di Giurisprudenza di Siena. Firenze University Press, USiena Press, 2025. https://doi.org/10.36253/979-12-215-0702-7.06.

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The digitization of cultural heritage has shifted the concept of “circulation” from material exchange to the immaterial dissemination of digital images. Article 108 of the Codice dei beni culturali e del paesaggio(Cultural Heritage and Landscape Code) allows free reuse for non-commercial purposes and sets fees for commercial use. Recent ministerial decrees (d.m. 161/2023 and d.m. 108/2024) clarified rates, exceptions, and free- use cases, highlighting the legislator’s intent to economically enhance even the intangible aspects of cultural assets, while preserving their protection and dignity.
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Kuliš, Zvonimir, and Blanka Šimundić. "Heritage and Territory: Tangible and Intangible Cultural Resources as Drivers of Regional Development in Croatia." In Advances in Cultural Tourism Research. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-65537-1_7.

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AbstractThis paper investigates the relationship between cultural heritage, tourism demand, and regional development in Croatia using a spatial econometrics approach. A composite Cultural Heritage Index was created based on UNESCO and national material and immaterial cultural assets within the framework of the Horizon 2020 SmartCulTour project. The spatial autoregressive (SAR) model was employed to analyze the impact of cultural heritage and tourism demand on regional development across Croatian NUTS 3 regions while accounting for control variables such as gross value added and trade openness.
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Teece, David J. "Intangible Assets." In The Palgrave Encyclopedia of Strategic Management. Palgrave Macmillan UK, 2018. http://dx.doi.org/10.1057/978-1-137-00772-8_773.

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Westra, Richard. "Intangible Assets." In The Political Economy of Post-Capitalism. Routledge, 2024. http://dx.doi.org/10.4324/9781003458722-5.

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Flower, John, and Gabi Ebbers. "Intangible Assets." In Global Financial Reporting. Macmillan Education UK, 2002. http://dx.doi.org/10.1007/978-1-137-10538-7_20.

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Teece, David J. "Intangible Assets." In The Palgrave Encyclopedia of Strategic Management. Palgrave Macmillan UK, 2016. http://dx.doi.org/10.1057/978-1-349-94848-2_773-1.

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Fazzini, Marco. "Intangible Assets Valuation." In Business Valuation. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-89494-2_7.

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Douglas, Benjamin, and Lorenzo Maniscalco. "Unmixing intangible assets." In Uncertainty in Comparative Law and Legal History. Routledge, 2024. http://dx.doi.org/10.4324/9781003537526-12.

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Cui, Cassia De Lian, Antonio Fioravanti, Edoardo Currà, Davide Simeone, and Stefano Cursi. "Modelling and Managing Built Heritage Knowledge: An Ontology-Based Approach for Multi-Layered Archaeologies and Historical Production Process Representation." In CONVR 2023 - Proceedings of the 23rd International Conference on Construction Applications of Virtual Reality. Firenze University Press, 2023. http://dx.doi.org/10.36253/10.36253/979-12-215-0289-3.77.

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Classical and industrial archaeologies are a complex cultural field where singularity and uniqueness are expressed through past memory evidence and identity recognition. In order to obtain these values acknowledgement, it is compelling to highlight the material and intangible knowledge by using suitable ICT tools capable of handling complexity and managing large sets of heterogeneous data usually subjected to changes, different interpretations, inconsistencies and sometimes uncertainty. Although the HBIM method has been largely used in the past years, it shows significant limits when dealing w
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Conference papers on the topic "Material and intangible assets"

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Srinivasan, H. Seshadhri. "Upstream Assets Integrity Management." In MPWT 2019. NACE International, 2019. https://doi.org/10.5006/mpwt19-15264.

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Abstract Upstream oil production assets, including oil production pipeline network and gas oil water separation facilities, play a dominant role in sustaining production targets to meet customer requirements. Corrosion management of such assets encompasses various phases, such as design, construction, operation, and decommissioning. Proper engineering design and sound construction practices combined with effective monitoring are essential to manage and maintain the corrosion of these assets within acceptable limits. Some of the considerations taken into account during design include: safety, e
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Kovacs, William, and Christopher David Taylor. "Maximizing Materials Utility through a Next Life Optimization Process." In CONFERENCE 2024. AMPP, 2024. https://doi.org/10.5006/c2024-20604.

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Abstract The carbon footprint of assets will increasingly be of importance to obtain beneficial, economic, social and environmental outcomes of design and engineering projects. Inclusion of a Next Life strategy at asset or product end-of-life can significantly reduce the greenhouse gas (GHG) emissions of First Life assets and Next Life reuses compared to the same uses made from virgin material or recycled content. Traditional engineering design and asset management often only plan for initial use and the management or maintenance strategies necessary to extend First Life, where the First Life
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Rastić, Amer, and Slavoljub Šljivić. "Intangible assets in the financial market: Financing intangible-intensive companies." In XIX International May Conference on Strategic Management – IMCSM24 Proceedings. University of Belgrade, Technical Faculty in Bor, 2024. http://dx.doi.org/10.5937/imcsm24051r.

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The increase in investments in intangible assets has presented several challenges. One of the open questions is whether intangible assets can mobilize more debt toward companies looking for funding in the financial market. There is a lack of scholarly material that sheds light on the role of intangible assets in the financial market. This paper aims to clarify the role of intangible assets in attracting financial resources for businesses to improve their financial performance.
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Lazar, Diana, Mariana Mischevca, and Emanuela Pnake. "Cultural and creative tourism: Moldova's UNESCO heritage as a catalyst for growth." In International Scientific Conference "Modern Paradigms in the Development of the National and World Economy", 17th Edition. Moldova State University, 2025. https://doi.org/10.59295/mpdnwe2024.53.

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Purpose of the article: This article explores the untapped tourism potential of the Republic of Moldova's tangible and intangible heritage elements inscribed on UNESCO's Heritage Lists, highlighting how they can attract foreign tourists and foster cultural preservation. Originality: The study is the first of its kind to comprehensively assess the impact of Moldova's UNESCOrecognized heritage on tourism development, focusing on cultural heritage and creative tourism. It demonstrates the role of tourism as a driver for the conservation and promotion of both material and intangible heritage. Conc
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Lysak, Kateryna. "PROBLEM OF ASSESSMENT OF INTANGIBLE ASSETS." In The results of scientific mind's development: 2019. 유럽과학플랫폼, 2019. http://dx.doi.org/10.36074/22.12.2019.v1.04.

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Hongyan, Yan, and Yuan Zeming. "Technological Intangible Assets Governance Mechanism Based on the Assets Specificity Theory." In 2010 International Conference on Information Management, Innovation Management and Industrial Engineering (ICIII). IEEE, 2010. http://dx.doi.org/10.1109/iciii.2010.604.

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Ngandu, Cornelius. "Review of Patents, Utility Models and Research for Green Construction Materials in Kenya." In 7th International Students Science Congress. Izmir International guest Students Association, 2023. http://dx.doi.org/10.52460/issc.2023.014.

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There is need for the construction industry to adopt green approaches, to counter increase in demand, while promoting sustainability. Intellectual property rights (IPR) provide temporal territorial exclusivity- with some limitation. Hence, innovators and researchers in green construction materials (GCM) could take advantage of IPR in GCM, to promote research, attract research and development (R&D) funds and benefit commercially. The study can aid in promotion of IPR economic benefits in GCM, through status quo and challenges review. This review study was based on 182 Kenya Industrial Prope
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Pars, Maarja. "VALUATION PRACTICES OF INTANGIBLE ASSETS IN ESTONIA." In 2nd International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM2015. Stef92 Technology, 2015. http://dx.doi.org/10.5593/sgemsocial2015/b22/s6.071.

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Chung, Ryan P. C., Kin Keung Lai, and Yelin Fu. "A New Model on Intangible Assets Valuation." In 2013 Sixth International Conference on Business Intelligence and Financial Engineering (BIFE). IEEE, 2013. http://dx.doi.org/10.1109/bife.2013.39.

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Коробкова, Оксана Константиновна. "MODERN ISSUES OF ACCOUNTING FOR INTANGIBLE ASSETS." In Научные исследования в современном мире. Теория и практика: сборник статей XXIV всероссийской (национальной) научной конференции (Санкт-Петербург, Январь 2024). Crossref, 2024. http://dx.doi.org/10.37539/240117.2024.70.41.002.

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В научной статье рассмотрены особенности применения Федерального стандарта по бухгалтерскому учёту 14/2022 «Нематериальные активы». Представлен анализ нововведений ФСБУ 14/2022 при организации учёта движения нематериальных активов и их оценки в бухгалтерском учёте. The scientific article discusses the specifics of the application of the Federal Accounting Standard 14/2022 «Intangible assets». An analysis of the innovations of FSB 14/2022 in the organization of accounting for the movement of intangible assets and their valuation in accounting is presented.
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Reports on the topic "Material and intangible assets"

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Peters, Sandra, and Matthew Winters. Investor Perspectives: Intangible Assets. CFA Institute, 2025. https://doi.org/10.56227/25.1.14.

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2

Cette, Gilbert, Jimmy Lopez, Jacques Mairesse, and Giuseppe Nicoletti. Trust, Intangible Assets, and Productivity. National Bureau of Economic Research, 2024. http://dx.doi.org/10.3386/w32513.

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Green, Crystal, Fares Georges Khalil, Laren Ziegler, and Ariunkhishig Gonchigdorj. The Resource Portfolio: Maximising Investments in Education Innovation. HundrED, 2024. http://dx.doi.org/10.58261/omys3131.

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In this report, we propose resourcing the implementation of innovations at scale through a more holistic approach to how people share and regenerate the energy to enact innovation and sustain quality education. This approach has significant implications for how public and private funders of education might rethink their strategies for resourcing change, particularly by recognizing the diverse types of resources required to support meaningful transformation. We propose five types of resources that, when employed in combination, can sustain the implementation of education innovations at scale: f
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GALYNCHIK, T., and K. BANSHCHIKOVA. INTANGIBLE ASSETS OF RUSSIAN OIL AND GAS COMPANIES. Science and Innovation Center Publishing House, 2021. http://dx.doi.org/10.12731/2070-7568-2021-10-5-3-35-41.

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In the modern economy, the role of innovation, knowledge and information is increasing in order to ensure sustainable economic development. The importance of intangible assets is increasing in all areas of activity. The article analyzes the share of intangible assets of the largest public joint stock companies in the oil and gas industry of PJSC «NK-«Rosneft», PJSC «Gazprom» and PJSC «Lukoil».
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Garafieva, G. I. Algorithm for factor analysis of the fundamental value of intangible assets. OFERNIO, 2020. http://dx.doi.org/10.12731/ofernio.2020.24645.

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Nurnberg, Peter, Morton Schapiro, and David Zimmerman. Educational "Goodwill": Measuring the Intangible Assets at Highly Selective Private Colleges and Universities. National Bureau of Economic Research, 2011. http://dx.doi.org/10.3386/w17412.

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Mutti, John, and Harry Grubert. The Effect of Taxes on Royalties and the Migration of Intangible Assets Abroad. National Bureau of Economic Research, 2007. http://dx.doi.org/10.3386/w13248.

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8

Ferrer, Geraldo. Material Planning for Remanufacturing Defense Assets. Defense Technical Information Center, 2008. http://dx.doi.org/10.21236/ada529441.

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Ferrer, Geraldo. Material Planning for Remanufacturing Defense Assets. Defense Technical Information Center, 2009. http://dx.doi.org/10.21236/ada513800.

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Gorry, Philippe, and Diego Useche. Orphan Drug Designations as Valuable Intangible Assets for IPO Investors in Pharma-Biotech Companies. National Bureau of Economic Research, 2017. http://dx.doi.org/10.3386/w24021.

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