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Divergences transatlantiques en matière d'application de la théorie des facilités essentielles aux actifs immatériels
Marty, Frédéric; Pillot, Julien - In: Revue d'économie industrielle n° 129-130 (2010) 1, pp. 277-300
While the US Supreme Court, throughout its judgment in Trinko, rejects the essential facilities doctrine, in the European Union it is not only accepted but even extended to intangible assets. Two contradictory conceptions of competition prevail on either sides of the Atlantic, with regard to the...
Persistent link: https://www.econbiz.de/10011020487
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Advancing Global Trade: Pro Liberalisation and Development
Neary, Peter; Ainars S¡lesers; Krubasik, Edward G.; … - In: CESifo Forum 4 (2003) 2, pp. 52-67
Persistent link: https://www.econbiz.de/10004998656
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Land and Property Taxation in 25 Countries: A Comparative Review
Bird, Richard M.; Slack, Enid - In: CESifo DICE Report 3 (2005) 3, pp. 34-42
Persistent link: https://www.econbiz.de/10005056410
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National accounting for intangible assets in the knowledge economy
Clacher, Iain - In: Journal of Financial Regulation and Compliance 18 (2010) May, pp. 106-119
Purpose – The purpose of this paper is to review the issues, difficulties, importance for public policy and current initiatives associated with developing a more comprehensive national accounting framework in relation to public and private sector investments in intangible assets....
Persistent link: https://www.econbiz.de/10009395130
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The green economy and the knowledge economy: exploring the interface
Newton, Adrian C. - In: International Journal of Green Economics 5 (2011) 3, pp. 231-247
UK, along with many other developed countries, is now considered to be primarily a knowledge economy. According to this model, future prosperity will depend on the development of knowledge-intensive, high value-added economic activities, and on a highly skilled workforce. At the same time, the...
Persistent link: https://www.econbiz.de/10010669765
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Developments in tax e-filing: practical views from the coalface
Lymer, Andy; Hansford, Ann; Pilkington, Katy - In: Journal of Applied Accounting Research 13 (2012), pp. 212-225
and tax preparers in the USA. However, this article uses a mixed methodology that the authors argue is more suitable for …Purpose – Electronic filing (e-filing) of personal tax returns has become a global trend in developed countries. An … increasing number of individual UK taxpayers are seeking help from tax advisers as ambitious e-filing targets increase the …
Persistent link: https://www.econbiz.de/10010685378
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If Stable and Efficient Banks Are Such a Good Idea, Why Are They So Rare?
Calomiris, Charles W.; Haber, Stephen H. - Princeton University Press
Why are banking systems unstable in so many countries--but not in others? The United States has had twelve systemic banking crises since 1840, while Canada has had none. The banking systems of Mexico and Brazil have not only been crisis prone but have provided miniscule amounts of credit to...
Persistent link: https://www.econbiz.de/10011082760
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Fragile by Design: The Political Origins of Banking Crises and Scarce Credit
Calomiris, Charles W.; Haber, Stephen H. - Princeton University Press
Why are banking systems unstable in so many countries--but not in others? The United States has had twelve systemic banking crises since 1840, while Canada has had none. The banking systems of Mexico and Brazil have not only been crisis prone but have provided miniscule amounts of credit to...
Persistent link: https://www.econbiz.de/10011082767
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Can we see the intangibles? Valuation of intangible assets for publicly traded hotel firms in the USA
Hua, Nan; Upneja, Arun - In: International Journal of Revenue Management 4 (2010) 3/4, pp. 306-326
This study provides value estimates for intangible assets of publicly traded hotel firms in the USA. When evaluating a …
Persistent link: https://www.econbiz.de/10010669578
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Assessment automation software for accounting of domain name auctions, forensic audit appraisal, ANOVA of price and cost, ROI univariate and multivariate linear regression forecast...
Rushinek, Avi; Rushinek, Sara - In: International Journal of Managerial and Financial Accounting 3 (2011) 1, pp. 55-90
This study deals with live and silent auctions of domain names. It develops a domain name appraisal model for decisions related to marketability, brand, traffic, industry e-commerce value trademark assessment. It focuses on ICANN NAF WIPO IRS type of resolution dispute cost benefit analysis and...
Persistent link: https://www.econbiz.de/10009352423