The decentralization of organizational decision authority has been shown to be complementary to Information Technology (IT) in prior research. We draw from the information processing view of organizations, the IT and de/centralization debate, and organizational learning theory to argue that IT...

The post-crisis economy brings changes in the functions of the trademarks. The aim of this paper is to evidence the functions of the trademarks as part of the intellectual property and of the intangible in the post-crisis economic frame and to offer an overview of the evolution of these...

Intangible assets in general and intellectual capital in particular are important to both society and organizations. It can be a source of competitive advantage for business and stimulate innovation that leads to wealth generation. Technological revolutions, the rise of the knowledge-based...

In cooperative networks firms appropriate value through bargaining over the economic benefits generated from successful execution of joint tasks and through internalizing the knowledge of partners. Consequently, acquisition and protection of knowledge are the key issues for collaborating...

Intangible assets are one major source of profit shifting opportunities due to a highly intransparent transfer pricing process. Our paper argues that multinational enterprises (MNEs) optimize their profit shifting strategy by locating shifting–relevant intangible property at affiliates with a...

Intangible assets, like patents and trademarks, are increasingly seen as the key to competitive success and as the drivers of corporate profit. Moreover, they constitute a major source of profit shifting opportunities in multinational enterprises (MNEs) due to a highly intransparent transfer...

Questo paper presenta un questionario e una guida pratica per la misurazione del capitale sociale. Il lavoro vuole costituire un vero e proprio manuale rivolto a ricercatori, studenti e docenti, consulenti di impresa e operatori del terzo settore che per qualsiasi ragione, dalla redazione della...

Is the reputation of a firm tradable when the change in ownership is observable? We consider a competitive market in which a share of owners must retire in each period. New owners bid for the firms that are for sale. Customers learn the owner’s type, which reflects the quality of the good...

This paper aims to measure the role of police modernization scheme in its performance in crime repression. We use output distance function as an analytical tool and estimate it using stochastic frontier analysis (SFA) framework in a ‘single stage’. We find that the police modernization...