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Articles de revues sur le sujet « Intangible property Accounting »

Auteur : Grafiati

Publié le 4 juin 2021

Mis à jour le 9 février 2022

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1

Semchyk, Vitaliy. "Some aspects of the organizational and legal problems of accounting and audit of intellectual property on roads." Legal Ukraine, no. 12 (December 19, 2019): 24–30. http://dx.doi.org/10.37749/2308-9636-2019-12(204)-3.

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The article shows certain organizational and legal aspects of accounting and auditing of intellectual property of Ukrzaliznytsia. After the conducted analysis of legal acts, author makes the conclusion that legislatively determined for the accountant task of accounting and auditing of intellectual property objects cannot ensure the effective capitalization of Ukrzaliznytsia from the commercialization of intangible assets. Despite the problems related to the cost of intangible assets at Ukrzaliznytsya, we have considered only one of them. These are the legal and organizational aspects of accoun

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Yasyshena, V. V. "Problems of documenting the accounting of intangible assets." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 1(48) (May 11, 2021): 58–64. http://dx.doi.org/10.26642/pbo-2021-1(48)-58-64.

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The situation related to the primary documents and the structure of their forms for accounting for intangible assets needs to be resolved. The existence of a number of options for the use of forms of primary documents for accounting for intangible assets, which complicates the documentation process, as the primary forms are partially collected and regulated by several laws and regulations. The need to streamline and summarize the primary documents for accounting for intangible assets and goodwill is emphasized, the order of which should be regulated by a single document. It is recommended to i

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Roth, Felix. "Revisiting intangible capital and labour productivity growth, 2000–2015." Journal of Intellectual Capital 21, no. 5 (April 2, 2020): 671–90. http://dx.doi.org/10.1108/jic-05-2019-0119.

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PurposeThis paper aims to revisit the relationship between intangible capital and labour productivity growth using the largest, up-to-date macro database (2000–2015) available to corroborate the econometric findings of earlier work and to generate novel econometric evidence by accounting for times of crisis (2008–2013) and economic recovery (2014–2015).Design/methodology/approachTo achieve these aims, this paper employs a cross-country growth accounting econometric estimation approach using the largest, up-to-date database available encompassing 16 EU countries over the period 2000–2015. The p

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Temirkhxanova Mutabar Juraevna, Li Shaomin, Rizaev Nurbek Kadirovich,. "Improving The Intangible Assets Accounting: In A Pandemic Period." Psychology and Education Journal 58, no. 1 (January 29, 2021): 28–42. http://dx.doi.org/10.17762/pae.v58i1.652.

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This article provides information on the impact of the pandemic on intellectual property and its consequences, the activities of companies providing intellectual property services in the context of the pandemic, the intellectual ecosystem. Also, this article is devoted to the consideration of issues related to the creation of the intellectual property ecosystem throughout the world, research and experimental developments, R&D expenses, as well as accounting and assessment of inovation products.

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Sherman, Brad, and Michael Power. "Law, Accounting and the Emergent Positivity of Intangible Property." Social & Legal Studies 3, no. 4 (December 1994): 477–95. http://dx.doi.org/10.1177/096466399400300402.

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Kurniawati, Heny. "Analisis dan Tren Penggunaan Accounting Choice yang dilakukan Perusahaan di Indonesia Pasca Adopsi IFRS." Binus Business Review 4, no. 2 (November 29, 2013): 765–75. http://dx.doi.org/10.21512/bbr.v4i2.1392.

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This study aims to analyze the accounting choice used by Indonesia’s public listed companies after IFRS convergence effectively applied in 2011 and 2012. Data used in this study were financial statements of Indonesia’s public listed companies in 2011 and 2012. The analysis focused on accounting choice in fixed assets (PSAK 16), intangible assets (PSAK 19), and investment property (PSAK 13). The study showed that public listed companies tend to choose historical cost to account for their fixed assets, intangible assets, and investment property. For fixed assets, it is only 2.5% changing their a

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Cordazzo, Michela, and Paola Rossi. "The influence of IFRS mandatory adoption on value relevance of intangible assets in Italy." Journal of Applied Accounting Research 21, no. 3 (April 18, 2020): 415–36. http://dx.doi.org/10.1108/jaar-05-2018-0069.

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PurposeFollowing the mandatory IFRS adoption in 2005, the Continental European accounting systems changed. This study investigates if it influenced the value relevance of intangible assets in Italy.Design/methodology/approachTo measure the value relevance of intangible assets of non-financial firms listed on Borsa Italiana from 2000 to 2015, this study isolates the impact of several classes of intangible assets on stock prices and then classifies firms according to intangible asset intensity.FindingsGoodwill, intellectual property and other rights, start-up costs or other intangible assets are

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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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Aralova, Nataliia. "Features of regulation of accounting of intangible assets in research institutions." Legal Ukraine, no. 11 (December 23, 2020): 22–28. http://dx.doi.org/10.37749/2308-9636-2020-11(215)-2.

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The normative regulation and problems of accounting of intangible assets in scientific institutions are considered. It is noted the introduction of modern accounting regulation in budgetary institutions only in 2015, which led to differences in the accounting of NA in scientific institutions. The practice of accounting for intangible assets (IA) in budgetary institutions indicates the need to improve regulations. The purpose of the article is to consider the example of scientific institutions of the NAS of Ukraine regulatory regulation of accounting for intangible assets and issues of its impr

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Fomina, O. V., O. O. Avhustоva, and I. K. Shushakova. "Assessing the Intangible Assets." Business Inform 4, no. 519 (2021): 154–60. http://dx.doi.org/10.32983/2222-4459-2021-4-154-160.

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The article is concerned with the issues of assessing the intellectual property rights as part of intangible assets of enterprises. The article is aimed at substantiating the theoretical principles and improving methodological approaches to the assessment of intangible assets in the process of formation of the value of enterprise. The normative-legal regulation of valuation of intangible assets in order to determine the value of intangible assets of enterprises in monetary terms for the purposes of accounting and in the field of professional valuation activity is studied. The interrelationship

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Jarrett, Jeffrey E. "Analysts’ Forecasts, the Abandonment Option and Intellectual Capital." International Journal of Accounting and Financial Reporting 8, no. 4 (October 11, 2018): 370. http://dx.doi.org/10.5296/ijafr.v8i4.13825.

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The abandonment option under various capital budgeting models are discussed in this manuscript to bring forth the notion that present value of cash flows is often improperly estimated in the financial models utilized in the decision analytic process. In this study, Intellectual Property Rights and other intangible assets often are not considered in accounting estimation processes utilized in financial accounting. A decision maker often utilizes misestimates of the present value of cash flow resulting in less than optimum capital budgeting decisions. Decisions to abandon for salvage and other s

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Foltys, Joachim, and Marzena Strojek-Filus. "SELECTED PROBLEMS OF MANAGING INTANGIBLE ASSETS IN A MODERN ENTERPRISE IN THE ASPECT OF ACCOUNTING." Zeszyty Naukowe Wyższej Szkoły Humanitas Zarządzanie 20, no. 4 (December 31, 2019): 147–70. http://dx.doi.org/10.5604/01.3001.0014.0314.

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The paper presents the main problems related to the management of intangible assets, focusing on their identification, valuation and financial statements’ presentation. The process approach in managing this part of the property was also presented. It has been shown that modern enterprises often do not present the most important intangible assets in respect of their market position because of the accounting law regulations. Particularly this problem affects small family enterprises. In this paper solutions have been proposed for the valuation of intangible assets in these types of units.

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De Simone, Lisa, and Richard C. Sansing. "Income Shifting Using a Cost-Sharing Arrangement." Journal of the American Taxation Association 41, no. 1 (May 1, 2018): 123–36. http://dx.doi.org/10.2308/atax-52142.

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ABSTRACT This study investigates the use of a cost-sharing arrangement (CSA) by a multinational corporation (MNC) to shift the income attributable to intangible property (IP) to low-tax foreign jurisdictions. We identify three major effects that determine whether an MNC will use a CSA to develop the IP rather than develop the IP domestically: an operating intangible effect, an undervaluation effect, and an enforcement effect. First, we find that the MNC is more likely to use a CSA to develop the IP when the MNC has valuable domestic operating intangibles, such as a global brand. Second, the MN

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YASYSHENA, Valentyna. "STRUCTURE AND VALUATION OF INTANGIBLE ASSETS AT DIFFERENT LEVELS OF STANDARDIZATION." WORLD OF FINANCE, no. 1(58) (2019): 145–56. http://dx.doi.org/10.35774/sf2019.01.145.

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Introduction. Today, due to the large number of types of intangible assets that are presented in the valuation and accounting standards of different levels, it is difficult to determine their objective assessments. Purpose. The article is devoted to the research and systematization of IA objects, presented in the international, European and national standards of expert assessment and accounting, with the aim to find the ways of domestic standards improvement, as well as management of IA at the enterprise. Results. The structure of the IA objects, which are described in the International Standa

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Gorodilov, Mikhail, Marina Naam, Yulia Murashova, and Tatiana Ketova. "Problems of intellectual property accounting in industrial enterprises in Russia." SHS Web of Conferences 116 (2021): 00012. http://dx.doi.org/10.1051/shsconf/202111600012.

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This paper analyzes important accounting and financial problems associated with identification, determination of the moment of recognition, proper assessment of intellectual properties that are part of intangible assets, determination of their useful life, as well as the search for relevant methods of their depreciation. According to the generalization of theoretical and their own practical experience, the authors propose the approaches to solve these problems, designed to increase the level of reporting reliability for stakeholders, as well as to ensure proper accounting and control of these

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Momot, Tetyana, Maria Karpushenko, Serhiy Prilipko, Natalia Mushchynska, and Darina Momot. "Intellectual property assessment: development of information and methodological support in conditions of limited information." Eastern-European Journal of Enterprise Technologies 1, no. 13 (109) (February 26, 2021): 48–56. http://dx.doi.org/10.15587/1729-4061.2021.225772.

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Assessment of intellectual property is an important process of commercialization of scientific and technical developments of enterprises of all forms of ownership. This is carried out to determine the value of intellectual property objects (IPO) in connection with the transfer of ownership (purchase, sale) to the corresponding object, the conclusion of a license agreement for the IPO use, accounting for IPO in accounting, contributed to the authorized capital, etc. Under such conditions, the problem of IPO underestimating significantly reduces the efficiency and effectiveness of enterprises. A

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Eisfeldt, Andrea L., and Dimitris Papanikolaou. "The Value and Ownership of Intangible Capital." American Economic Review 104, no. 5 (May 1, 2014): 189–94. http://dx.doi.org/10.1257/aer.104.5.189.

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Intangible capital which relies on essential human inputs, or 'organization capital,' presents a unique challenge for measurement. Organization capital cannot be fully owned by firms' financiers, because it is partly embodied in key labor inputs. Instead, cash flows must be shared with key talent and thus neither book nor market values will fully capture its value. Measurement of organization capital requires a model featuring these unique property rights. We use accounting data along with a simple example of such a model to measure the fraction of the US capital stock which is missing from bo

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Muhammadi, Abdul Haris, Zahir Ahmed, and Ahsan Habib. "Multinational transfer pricing of intangible assets: Indonesian tax auditors’ perspectives." Asian Review of Accounting 24, no. 3 (September 12, 2016): 313–37. http://dx.doi.org/10.1108/ara-10-2014-0112.

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Purpose The purpose of this paper is to examine the challenges faced by Indonesian tax auditors in auditing multinational transfer prices of intangible assets. This study then explores the suitability of mechanisms currently used by Indonesian tax auditors to ensure appropriate tax audit adjustments. Design/methodology/approach The authors use a qualitative research method involving semi-structured and open-ended interviews with the tax auditors in Indonesia. The authors also include some Indonesia court decisions pertinent to the research question above. Findings Findings indicate that Indone

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Kaliwanto, Budi, and Sri Agustini. "THE ANALYSIS OF ACCOUNTING TREATMENTS BASED ON GOVERNMENT ACCOUNTING STANDARDS (GAS) ON INTANGIBLE ASSETS (IA) IN NATIONAL NUCLEAR DEVELOPMENT AGENCY." JURNAL AKUNTANSI BERKELANJUTAN INDONESIA 1, no. 2 (June 6, 2018): 180. http://dx.doi.org/10.32493/jabi.v1i2.y2018.p180-192.

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Government Regulation Number 71 of 2010 dated October 22, 2010 onGovernment Accounting Standard (GAS) states that the Government applies Accrual Based GAS and is declared in Statement of Government Accounting Standards (SGAS). While the technical accounting explanation used as a guide is published in the form of GAS Technical Bulletin. In the case of Intangible Assets (IA), the Government Accounting Standards Committee (GASC) issued Bulletin No. 17 on Accounting for Intangible Assets based on Accruals. The implementation of the Technical Bulletin was used as the basis for the preparation of th

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Iryna Budnik. "INTANGIBLE ASSETS IN THE EXTERNAL REPORTING IN UKRAINE: IMPROVEMENT OF DISCLOSURE." European Cooperation 3, no. 47 (October 16, 2020): 33–42. http://dx.doi.org/10.32070/ec.v3i47.92.

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The final product of an accounting information formation process on intangible assets is an enterprise's financial statement and internal (management) statement with appropriate operations details. Intangible assets and their role in assessing the effectiveness of a particular business entity are the subjects of intensive research by both foreign and Ukrainian scientists. Research of this accounting object will be relevant for the business practices in Ukraine until appropriate reporting recommendations are developed, which will reflect the real property and financial condition of the entity,

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Nusa Perdana, Petrolis. "IMPROVEMENT OF THE ACCOUNTING LISTING DATABASE SYSTEM IN MANAGEMENT INFORMATION SYSTEM FOR ACCOUNTING AND FINANCE OF STATE PROPERTY (SIMAK BMN) BLU UNJ ABOUT CONSTELATION AMORIZATION OF INTEGRATED ASSETS MANAGEMENT." Jurnal Wahana Akuntansi 14, no. 2 (December 31, 2019): 127–42. http://dx.doi.org/10.21009/wahana.14.022.

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This Community Service activities are carried out using the substantive developing database approach to assertions - accounting management assertions of intangible assets recorded in the State - Owned Financial Management Information System (SIMAK BMN) of the Public Service Agency of Universitas Negeri Jakarta. The substantive developing database carried out includes assertions - occurrence assertions, completeness, valuation, right and obligation and disclosure. The results of the substantive developing will be used as follow-up material from the recommendations of the findings of the Republi

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Levitsky, N. "Improvement of accounting representation of non-current assets." Galic'kij ekonomičnij visnik 68, no. 1 (2021): 37–43. http://dx.doi.org/10.33108/galicianvisnyk_tntu2021.01.037.

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The essence of non-current assets is investigated and their main components are revealed in this paper. The problems of accounting for non-current non-monetary assets, which currently occupy an important share in the total value of assets, are studied. The place of new types of property – computer programs, electronic databases, websites (online stores, electronic printed publications and other electronic media) in the structure of non-current assets in particular, and property of the enterprise in general is determined. It is proved that such property is be closely related to the application

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Skorobogatova, Natalia. "Objects of Intellectual Property Right in the Accounting System." Accounting and Finance, no. 1(91) (2021): 20–28. http://dx.doi.org/10.33146/2307-9878-2021-1(91)-20-28.

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The rapid introduction of software products and other objects of intellectual property rights in the context of the fourth industrial revolution requires the improvement of methodical approaches to identifying the costs of their acquisition and creation. Such approaches will allow unambiguously determining the corresponding costs in the accounting system and reflecting them in the financial statements. The purpose of the article is to disclose the essence and identification of criteria for the recognition of intellectual property objects in the accounting system, taking into account the specif

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Hrytsai, Iryna, Oleksandr Yunin, and Antonina Matsola. "SPECIAL APPROACHES TO ALLOCATION OF TYPES OF SERVITUDES FROM THE ACCOUNTING POSITIONS." Baltic Journal of Economic Studies 4, no. 5 (February 11, 2019): 53. http://dx.doi.org/10.30525/2256-0742/2018-4-5-53-58.

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Articulation of issues. A number of bases, positions, which previously were recognized as the only correct and irrefutable, served as the foundation of legal regulation of civil relations. But now they do not fully correspond to modern tendencies in the development of civil law science. That is why, today, it should be mentioned about the formation of a new doctrine, which can meet the requirements of the formation and development of the rule-of-law state. In such conditions, it is obvious that the scientific and theoretical study of individual approaches to the allocation of types of servitud

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Yasyshena, Valentyna, and Viktor Pyliavets. "Methods of analysis of intangible assets of enterprises." INNOVATIVE ECONOMY, no. 1-2 (2021): 147–57. http://dx.doi.org/10.37332/2309-1533.2021.1-2.21.

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Purpose. The aim of the article is the isolation, systematization and improvement of methodological approaches that must be taken into account when analysing the intangible assets of enterprises. Methodology of research. The theoretical basis of the study is the scientific works of domestic and foreign scientists on the problems of research in the analysis of intangible assets. The methodological basis of the study are general scientific methods (abstraction, comparison, generalization, grouping, systematization, analysis, synthesis), which are used in the analysis of intangible assets; graphi

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Ioniţă, Cătălin Gabriel. "The need for rethinking the model of assessing value in the digital economy context." Proceedings of the International Conference on Business Excellence 14, no. 1 (July 1, 2020): 170–81. http://dx.doi.org/10.2478/picbe-2020-0017.

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AbstractIn recent years, companies have begun to promote an economy based on knowledge and information, characterized by rapid economic changes, so the production of tangible goods has no longer been the main source of value, this being replaced by the creation and management of intangible assets, which are often not reflected in the accounting documents at the real market value because of the restrictive criteria for accounting valuation and recognition. Nowadays, the economy is based mainly on intangible assets and therefore they must be recognized in the financial statements of the companie

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Bodle, Kerry, Mark Brimble, Scott Weaven, Lorelle Frazer, and Levon Blue. "Critical success factors in managing sustainable indigenous businesses in Australia." Pacific Accounting Review 30, no. 1 (February 5, 2018): 35–51. http://dx.doi.org/10.1108/par-02-2016-0017.

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Purpose The purpose of this paper is to investigate success factors pertinent to the management of Indigenous businesses through the identification of points of intervention at the systemic and structural levels. Through this approach, the economic and social values that First Nations communities attach to intangible Indigenous cultural heritage (ICH) and Indigenous cultural intellectual property (ICIP) may be both recognised and realised as assets. Design/methodology/approach This paper adopts a multidisciplinary approach to address a global issue of economic and social significance to First

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BYKOVA, Olga Nicolaevna, Andrey Petrovich GARNOV, Dmitry Evgenievich MORKOVKIN, Pavel Victorovich STROEV, Lyudmila Gennadievna RUDENKO, Alevtina V. ZONOVA, Rimma V. LIVANOVА, and Natalia Ivanovna ISAICHYKOVA. "Comparative Analysis of Russian and Foreign Experience in Managing Enterprises' Intellectual Property." Journal of Advanced Research in Law and Economics 10, no. 4 (June 30, 2019): 1046. http://dx.doi.org/10.14505//jarle.v10.4(42).06.

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The objective of the research is to study Russian and foreign experience in managing intellectual property in the authorized capital, as well as to develop ways to improve the approaches to the capitalization of an enterprise’s intellectual property. Methods: The role and quantity of the results of intellectual activity as a company's competitive advantage are increasing in the modern world. Intellectual capital is the main resource for a company. In Russian practice, there is a lack of awareness about the proper maintenance of accounting and effective management of intellectual property

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Shibata, Tokutaro. "On the Financial Business Cycle Theory of J. R. Commons: Institutional Economics of Incorporeal Property and Intangible Property." Journal of Economic Issues 54, no. 4 (October 1, 2020): 918–36. http://dx.doi.org/10.1080/00213624.2020.1816122.

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Heller, J., and Daria Zlachevskaia. "Is it possible to improve methods of intellectual property valuation?" Zeszyty Teoretyczne Rachunkowości 45, no. 2 (June 21, 2021): 161–86. http://dx.doi.org/10.5604/01.3001.0014.9568.

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Purpose: The purpose of this study is to identify ways to improve or simplify the quality and accuracy of IP valuations via accounting regulation improvements. Methodology/approach: This research relies on qualitative research methods such as case law analysis and comparative research of accounting standards and approaches. Findings: Evidence from this study points towards the conclusion that financial statements currently only reflect a historic financial record of the particular business, profoundly biased by a conservative tangible assets perspective. The central thesis of this study is tha

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Aksonova, Natalіa. "POTENTIAL OF NON-MATERIAL CULTURAL HERITAGE IN GLOBALIZATION CONDITIONS: STATE AND PERSPECTIVES." GEOGRAPHY AND TOURISM, no. 48 (2019): 62–73. http://dx.doi.org/10.17721/2308-135x.2019.48.62-73.

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Goal. Substantiation of theoretical and methodological approaches to the issues of promoting the cultural heritage of the Ukrainian nation in the tourism sector and ensuring sustainable development of rural areas by granting this property the status of regional or national intangible cultural heritage. Method. During the research abstract-logical method was used, which allowed to reveal the theoretical aspects of the functioning of the intangible cultural heritage. Used analytical, comparative and synthetic methods for studying scientific approaches to this phenomenon. Results It is explored t

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Yu, Tong, Bingxuan Lin, Henry R. Oppenheimer, and Xuanjuan Chen. "Intangible Assets and Firm Asset Risk Taking: An Analysis of Property and Liability Insurance Firms." Risk Management & Insurance Review 11, no. 1 (March 2008): 157–78. http://dx.doi.org/10.1111/j.1540-6296.2008.00136.x.

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Brajcich, Andrew M., Daniel L. Friesner, and Tim J. Schibik. "Do US pharmaceutical companies strategically shift income to international affiliates?" Multinational Business Review 24, no. 1 (April 18, 2016): 8–24. http://dx.doi.org/10.1108/mbr-06-2015-0025.

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Purpose The purpose of this study is to empirically identify incentives that drive resource shifting by US pharmaceutical firms to comparatively low-tax jurisdictions. Design/methodology/approach Using a panel of publicly listed companies, we investigate whether resource shifting is facilitated by two underlying factors. First, we examine whether pharmaceutical manufacturers whose intangible assets are disproportionately held as intellectual property are more or less likely to shift resources to jurisdictions outside of the USA. Second, we empirically determine whether manufacturers that deriv

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Karlik, A. E., V. V. Platonov, E. A. Jakovleva, and O. S. Pavlova. "INTELLECTUAL CAPITAL AUGMENTED NAVIGATOR FOR DECISION MAKING IN THE INFORMATION AND NETWORKED ECONOMY." MIR (Modernization. Innovation. Research) 9, no. 3 (September 30, 2018): 338–50. http://dx.doi.org/10.18184/2079-4665.2018.9.3.338-350.

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Purpose: the study presented in this article is aimed at improving the methodological tools for assessing intellectual capital, taking into account changes caused by the emerging of the information and network economy and deepening of digitalization.Methods: the article is prepared using a system thinking, a set of general theoretical and economic methods, structural-logical modeling and graphical methods for presention of information.Results: a structural and logical model of the navigator of intellectual capital is developed to take into account the complete set of resources of the enterpris

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Безденежных, В. М., and Н. М. Ярцева. "Convergence of Russian and international accounting rules of intangible assets on the example of the pharmaceutical industry: trends, risks and ways to overcome them." Voprosy regionalnoj ekonomiki, no. 3(44) (September 15, 2020): 161–67. http://dx.doi.org/10.21499/2078-4023-2020-44-3-161-167.

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Главной проблемой в учете нематериальных активов фармацевтических компаний является ограниченность возможностей учета затрат, которые могут быть капитализированы в стоимость научно-исследовательского актива. Это негативно сказывается на рентабельности их бизнеса и финансовой устойчивости компании как факторе обеспечения ее экономической безопасности. Одним из направлений снижения этих затрат является возможность в отчетности, составленной по международным стандартам, использовать более широкий спектр неосязаемого имущества, что дает российским фармацевтическим компаниям дополнительные конкурен

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SÁIZ, PATRICIO, and RAFAEL CASTRO. "Foreign Direct Investment and Intellectual Property Rights: International Intangible Assets in Spain over the Long Term." Enterprise & Society 18, no. 4 (April 26, 2017): 846–92. http://dx.doi.org/10.1017/eso.2016.92.

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This article reflects on foreign direct investment (FDI) and intellectual property rights (IPRs) over the long term, and analyzes the case of Spain during the nineteenth and twentieth centuries. Although the interactions between IPRs and FDI have attracted significant research efforts in distinct economic and business areas, the results lack permanent answers. Our findings demonstrate that, from a macro-level perspective: (1) FDI and IPRs are effectively related over the long term; (2) weak IPR protection does not seem to have stopped FDI; and (3) the countries with major FDI in Spain were les

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Babii, Petro, and Iryna Fedorovych. "MODELING OF INNOVATIVE DEVELOPMENT OF INTELLECTUAL PROPERTY IN DOMESTIC ECONOMY." Regional’ni aspekti rozvitku produktivnih sil Ukraїni, no. 23 (2018): 104–8. http://dx.doi.org/10.35774/rarrpsu2018.23.104.

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The main categories of human labor are outlined and it is found out that it is the basis of the formation of intellectual rent. The mathematical calculation of the amount of intellectual rent is proposed. We studied all kinds of rent and it was established that in the domestic practice there is no corresponding accounting mechanism. Considered the additional income received by economic entities from intangible resources. It is proposed to consider intellectual rent as a component of economic (unnatural) rent and it is established that attention should be paid to the sources of its occurrence,

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Prasetyo, Bambang Budi, and Dian Agustia. "ANALISIS DAMPAK RENCANA PENERAPAN ISAK 16: PENYELENGGARAAN PRASARANA KERETA API RINGAN/ LIGHT RAIL TRANSIT." JURNAL AKUNTANSI UNIVERSITAS JEMBER 16, no. 2 (December 28, 2018): 66. http://dx.doi.org/10.19184/jauj.v16i2.8101.

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The purpose of this research is to analyze the impact of the implementation plan of ISAK 16 by KAI, the other purpose of this research is to discuss what issues might be faced by KAI in the plan to implement ISAK 16. This type of research is qualitative research using descriptive research method. The study found that the implementation plan of ISAK 16 by KAI will have an impact on accounting problems, the problems that will be faced are the problems of revenue recognition to construction services, the decline in the value of intangible assets and the recognition of fixed assets. Based on the i

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Brukhanskyi, Ruslan, and Tetiana Bincharovska. "THEORETICAL AND APPLIED ASPECTS OF ACCOUNTING IN THE SPHERE OF LAND USE." Economic Analysis, no. 28(4) (2018): 305–12. http://dx.doi.org/10.35774/econa2018.04.305.

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Introduction. It is proved that according to the way of acquiring property rights and use, land resources in the modern accounting system are considered as fixed assets on ownership rights ( which are the assets of the enterprise, the rights of possession, use and disposal are fully exercised by according); intangible assets for use (which are considered as an object of accounting, for which the regulatory functions are limited); objects of lease relations ( which are accounted on off-balance sheet accounts); investment property (which is held for the purpose of obtaining lease payments and /

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Pozdnyakov, Yuriy, and Maria Lapishko. "CONCORDANCE OF THE COLLISION OF NORMATIVE REQUIREMENTS FOR TRADEMARK COST DETERMINATION." Economic Analysis, no. 28(4) (2018): 43–49. http://dx.doi.org/10.35774/econa2018.04.043.

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Introduction. Some requirements for determining the value of a trademark of regulatory accounting and independent valuation bases are substantially controversial. This fact creates a normative and legal collision between them. This leads to the high relevance of the problem of coordination of these requirements. Purpose. The article aims to investigate the influence of the revealed contradictions of regulatory accounting requirements and independent evaluation of the determination of a trademark value on the validity of the choice of valuation methodological approaches and procedures; search a

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Shevtsov, Yu. "Theory of digital economy." Obshchestvo i ekonomika, no. 7 (2021): 6. http://dx.doi.org/10.31857/s020736760015757-1.

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The article discusses the basic provisions of the theory of the digital economy, synthesizing the practical experience of its formation in Russian society. The new content of commodity-money relations, the leading role of intangible assets in it, the objective nature of the monopoly of electronic money (the latter having lost a number of its specific functions), and the transformation of monetary institutions into diversified financial concerns are considered. The author substantiates the need to exclude individuals from taxation and to focus it on the fiscal accounting of intellectual, digita

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Loyarte, Edurne, Igor Garcia-Olaizola, Gorka Marcos, María Moral, Nora Gurrutxaga, Julian Florez-Esnal, and Iñaki Azua. "Model for calculating the intellectual capital of research centres." Journal of Intellectual Capital 19, no. 4 (July 9, 2018): 787–813. http://dx.doi.org/10.1108/jic-01-2017-0021.

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Purpose The purpose of this paper is to develop a model to help RTC managers in the technological and R&D decisions and bets so as to change the perceived value of the R&D projects of the centres. To achieve this aim, the paper investigates the different models for the valuation of intangible assets. Design/methodology/approach The paper presents a single case study and focusses on creating a useful IC valuation model for the centre, using existing methods and frameworks in IP and IC fields. Findings The paper presents a new method for the calculation of IC applied to a RTC in ICT sect

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NAZARENKO, Y. A. "INTELLECTUAL CAPITAL OF THE ENTERPRISE, ITS ESSENCE AND STRUCTURE." Economic innovations 20, no. 1(66) (March 20, 2018): 128–34. http://dx.doi.org/10.31520/ei.2018.20.1(66).128-134.

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Topicality. The transition of developed countries to postindustrial society caused increased attention to the research of intellectual capital of enterprises. Purpose and tasks. The purpose of the article is to systematize approaches to the definition of "intellectual capital" and its structure. Results. The systematization of different approaches to the definition of intellectual capital, which was carried out by I. Proskvirina, showed a lack of a common point of view on this phenomenon. This is due to the interdisciplinary nature of the study of intellectual capital. R. Gavrilova divided the

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Ndlovu, Lonias. "Enhancing the Value of Patents as Corporate Assets in South Africa: How can Artificial Intelligence (AI) Assist?" Potchefstroom Electronic Law Journal 24 (June 23, 2021): 1–38. http://dx.doi.org/10.17159/1727-3781/2021/v24i0a10736.

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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 approach that uses artificial intelligence (AI) to mitigate weaknesses in the South African patent law relating to the absence of patent searches and examinations. It is hoped that using AI will enable the filing of quality patents that satisfy the prescribed patentability criteria. High-quality patents will allow companies to accumulate paten

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Lim, Si Jie, Gregory White, Alina Lee, and Yuni Yuningsih. "A longitudinal study of voluntary disclosure quality in the annual reports of innovative firms." Accounting Research Journal 30, no. 01 (May 2, 2017): 89–106. http://dx.doi.org/10.1108/arj-08-2013-0056.

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Purpose This paper aims to measure mean voluntary intellectual capital disclosure (ICD) quality score for a sample of Australian Stock Exchange-listed biotechnology firms in the 2003, 2006 and 2010 reporting periods. The aim was to use data for the same companies over the whole period to discover whether the quality of voluntary reporting practice was improving over time, measuring lagged-mean ICD quality score against possible determinants of management disclosure practice. Design/methodology/approach Mean ICD quality score, and associated frequency data, was measured against possible determi

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Aloini, Davide, Valentina Lazzarotti, Raffaella Manzini, and Luisa Pellegrini. "IP, openness, and innovation performance: an empirical study." Management Decision 55, no. 6 (July 10, 2017): 1307–27. http://dx.doi.org/10.1108/md-04-2016-0230.

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Purpose Intellectual property protection mechanisms (IPPMs) include a variety of methods suitable for protecting valuable intangible assets of companies, and it is of great relevance to study how companies use these mechanisms to ensure the appropriability of innovation, in a context in which innovation is increasingly open. Indeed, there is a tension between the aim to share knowledge with external partners and the need to protect valuable know-how. The purpose of this paper is to investigate the relationship among the use of IPPMs, open innovation (OI), and the innovation performance of comp

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Kee, Tris. "Sustainable adaptive reuse – economic impact of cultural heritage." Journal of Cultural Heritage Management and Sustainable Development 9, no. 2 (May 20, 2019): 165–83. http://dx.doi.org/10.1108/jchmsd-06-2018-0044.

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Purpose The purpose of this paper is to investigate the positive externalities of adaptive reuse of heritage buildings and the economic impact on adjacent residential property prices as adaptive reuse is emerging as a significant heritage management and cultural heritage conservation practice recognized by the International Council on Monuments and Sites. Design/methodology/approach Through mixed methodologies of hedonic price model and case studies of three tenement houses in Hong Kong, this paper argues that the adaptive reuse of heritage buildings increases the values of residential propert

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Nguyen, Amy Linh Thuy. "FDI inflows and intellectual property rights for MNEs in emerging markets: an alternative approach through the lens of trademarks in Vietnam (1986-2016)." Multinational Business Review 28, no. 4 (July 6, 2020): 483–519. http://dx.doi.org/10.1108/mbr-10-2019-0140.

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Purpose While the current anti-globalisation wave is considered as a regional and cyclical relapse among Western countries, the new era of globalisation has shifted away from stagnant developed economies towards the rising prosperity of emerging Asia, where it is attracting substantial global inward foreign direct investment (FDI). Focussing on Vietnam, the country that is seen as Asia’s next economic tiger, the question of how important intellectual properties (IP) protection is in the international competition for FDI inflows is still unsettled, especially on the under-researched topic of tr

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Whittaker, Louise, and Graunt Kruger. "Turning on the township: financial inclusion in South Africa." European Business Review 31, no. 3 (May 13, 2019): 420–46. http://dx.doi.org/10.1108/ebr-01-2018-0030.

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Purpose The purpose of this paper is to explore practitioner and academic conceptualisations about what drives individuals (who are the target of financial inclusion efforts) to adopt and use financial services. It compares this with individual’s personal subjectivities to understand how the similarities and differences might contribute to problems in financial inclusion efforts. Design/methodology/approach To uncover such conceptualisations, a Foucauldian discourse analysis of three texts is conducted. Findings The analysis uncovers the ways in which financial subjects are produced. Important

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Szőke, Réka, Zoltán Bács, Ildikó Dékán Tamásné Orbán, and Tamás Dékán. "Information content of a sports undertaking’s statements serving different purposes – particularly with reference to the player rights." Applied Studies in Agribusiness and Commerce 9, no. 1-2 (September 1, 2015): 119–33. http://dx.doi.org/10.19041/apstract/2015/1-2/21.

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In the 21st century, sport is not just a fun, social cohesive force but also a business; it has become an independent industry by now and several countries possess developed sport markets. According to estimates, sport accounts for 4% of the EU’s GDP. The actuality of our research is given by the fact that the economic aspect of sports develops continuously which is also due to that more and more amounts already stream into sports in our days. In Hungary, sport is mainly state aided and has mostly financing problems while the sport businesses existing in the more developed Western Europe are p

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