This book focuses on the issues and challenges posed by COVID-19, proposing ways to deal with the supposed ‘new normal’ which the pandemic has introduced in the functioning of business, society, and environment. Among the issues discussed are employee well-being and mental health, impact of...

The Debate on IC, Smart Technologies, and Digitalization -- Intellectual Capital Measurement, Management, and Valuation -- The Evaluation of the “Third Mission” in Italian Universities as a Partial Report of the Intellectual Capital -- Intellectual Capital Disclosure and Information Systems,...

1. Ambidextrous Intellectual Capital (AIC): A Measuring framework -- 2. Educational Context of Intellectual Capital: An Exploratory Four-Factor Study -- 3. The Role of Intellectual Capital as a Determinant of Firm Value -- 4. Intellectual Capital and Firm Internationalization -- 5. Relational...

Tagungsbericht zur 5. WCLF Konferenz Tax and Intellectual Property 2019 in Frankfurt am Main -- AutomatedDecision-Making in Swedish Tax Law and the GDPR -- Taxeson Software in Brazil -- The Permanent Establishment -- From beps action 1 to the unified approach: where is the oecd heading? --...

Adopting evolutionary and behavioral approaches, this volume presents the latest research advances in knowledge competencies and human capital, as well as the changing structural dynamics, highlighting their links with entrepreneurial activities. It provides a set of international, benchmark...

Affirmative Action and Employment -- AI and robotics innovation: a sectoral and geographic mapping using patent data -- Attorneys as Professional Human Resources: When do Plaintiffs Prefer Contingent Fees to Hourly Fees? -- Bayesian Econometrics Methods -- Behavioral Aspects of Communication in...

Chapter 1: Introduction -- Part 1: A General Valuation Approach -- Chapter 2: The valuation of intangible assets: an introduction -- Chapter 3: Digital scalability and Growth Options -- Part II - Technology -- Chapter 4: The valuation of know-how -- Chapter 5: Patent valuation -- Chapter 6: The...

1. Sustainable Business Practices for Rural Development -- 2. Rural Development Through Sustainable Business Practices: Juxtaposition of Public and Private Initiatives -- 3. Skill Development: Role of Industry-Academia Dyadic Collaboration for Sustaining the Construction Supply Chain in Rural...

Part I: Intangibles in the World of Transfer Pricing -- Definition and identification of Intangibles -- Allocation of IP for TP Purposes -- Overview of IP Migration Models -- Empirical Evidence on Various Models -- What’s Different? – Intangibles in the Mid-Market -- Understanding the...

1. Introduction -- 2. Role and Characteristics of Social Enterprises (SEs) within Nonprofit Organizations (NPOs) -- 3. Intellectual Capital Within Nonprofit Organizations (NPOs) -- 4. Intellectual Capital and Firm Performance -- 5. Intellectual Capital: An Empirical Analysis -- 6. Discussion of...