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The paper deals with the ways how the intangible assets and other objects of intellectual property are identified and assessed at the Research Institute INFOSIT SA in order to participate at national, European and international research projects and for developing partnerships with innovative...
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Intellectual capital is considered to be the most important source of wealth in the New Economy. Whether called intellectual capital, intangible assets, intangible resources, knowledge resources, it is increasingly getting more and more attention from both practitioners and researchers. For...
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The current accounting treatment of intangible assets is far from being generally accepted and defined in the knowledge-based economy. The recognition and evaluation of internally generated trademarks is an unsolved aspect of accounting regulations in the context of a transnationalization...
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Along time, the goal of intangible assets became very important for the activity and prosperity of business. This matter is achieved as well as more and more the companies operate in a global economy which has as main base the digital revolution and information management. The increase of the...
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From the theoretical point of view, it has been stated that there is a considerable probability that some cultural aspects could affect the economic environment and, consequently, the managerial accounting. While this statement has a certain suppositional degree, we will try to test the...
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, only those companies can survive which have the ability to adapt to these conditions. Controlling is a „helping hand“ of … negative developments of the company. This article concentrates on different ways of integration of controlling, especially … marketing-controlling in the company organization, so that the best decision should be taken. On one hand it is the objectivity …
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In the context of the performance requirements implied by the development of a knowledge based economy, we look at industrial property as an important tool thereof
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