Christian Grube analyses the value potential of patent protection of knowledge-based competitive advantages. His findings show that complex licensing contracts represent a profitable strategy to exploit the value of patented inventions and that bibliographic patent data can support the valuation...

Chapter 1 Introduction -- Chapter 2 Impact of the 2008 Financial Crisis -- Chapter 3 National Intellectual Capital Development of the Five Emerging European Countries -- Chapter 4 Beyond the 2008 Global Financial Crisis -- Chapter 5 Future Prospectives and Policy Implications.

Einführung -- Grundlagen für ein wertschöpfungsorientiertes Verständnis -- Modell für das Management von Controllingwissen -- Instrument zur Umsetzung des Managementmodells -- Fallstudie für das Management von Controllingwissen -- Zusammenfassung und Ausblick.

This book investigates the intuitive application of strategic knowledge arbitrage and serendipity (SKARSE) principles by CEOs in their use of mobile electronic devices. CEOs of small to mid-sized organizations are responsible for the income, expenses, and profitability of their respective...

Fundamentals of financial accounting and reporting -- Foundation and challenges of intangible values in financial accounting and reporting -- Financial analysts as users of financial accounting and reporting information -- Perspective of financial analysts on information about intangibles.

Grundlagen der Rechnungslegung und der Hintergrund zum TAB -- TAB im Rahmen der Akquisitionsmethode nach IFRS 3 -- Der TAB im Kontext der Aquisitionsmethode und der Bilanzpolitik -- Bewertung immaterieller Vermögenswerte im Kontext der Rechnungslegung -- Der TAB im Kontext der Steuer --...

To ensure refinancing opportunities for SMEs, answers for bridging the information gap between investor and company are needed; in this context, capital markets are becoming increasingly important. Alexander Zureck focuses on patents as an example of intangible assets and on their importance for the...

This book describes how non-profit organisations (NPOs) communicate what they constitute, signal success and display sustainability in order to convince stakeholders to provide essential resources. Reports on intellectual capital offer a worthwhile approach. Based on empirical research, the book...