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The Problems of Stage Acquisition Under the New Consolidation Accounting Standards
Yang, James G.S.; Aquilino, Frank J. - In: International Journal of Corporate Finance and … 4 (2017) 1, pp. 57-71
have changed under FASB Nos. 141R and 160. Goodwill consists of both the parent and the noncontrolling interest …. Noncontrolling interest includes goodwill and is treated as equity, rather than a liability. Consolidation is based on the fair value … to change from the cost method to the equity method. And, any gains or losses from the previous investment must be …
Persistent link: https://www.econbiz.de/10012043623
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Using Hybrid Classifiers to Conduct Intangible Assets Evaluation
Lu, Yu-Hsin; Lin, Yu-Cheng - In: International Journal of Applied Metaheuristic … 7 (2016) 1, pp. 19-37
Traditional financial reporting usually ignores intangible assets, even though these assets play an increasingly important role in today's knowledge-based economy. As such, the valuation of intangible assets, while typically overlooked in traditional reporting, has nonetheless garnered...
Persistent link: https://www.econbiz.de/10012042924
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Implementing Public-Private Partnerships: The Case of French Port Authorities
Fredouet, Charles; Desplebin, Olivier; Guerin, Frank - In: International Journal of Applied Logistics (IJAL) 6 (2016) 1, pp. 31-46
held by ports in these networks. Therefore, Port Authorities need to adjust their investment/cooperation strategies, often …
Persistent link: https://www.econbiz.de/10012042883
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High-Growth Entrepreneurship in the MENA Region
Manzoor, Amir - In: International Journal of ICT Research in Africa and the … 7 (2018) 1, pp. 54-65
The development in the Middle East and North Africa (MENA) region is experiencing a crucial stage. How the region addresses the employment needs of its rapidly increasing population of young people will determine whether the MENA region will become one characterized by stable, knowledge-based...
Persistent link: https://www.econbiz.de/10012045425
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A Coordinated Supply Chain Model for Imperfect Items under Power Function Lead Time Crashing Cost and Investment with a Service Level Constraint
Kurdhi, Nughthoh Arfawi; Santoso, Livvia Paradisea; … - In: International Journal of Information Systems and Supply … 9 (2016) 3, pp. 65-82
the defective items is conducted. Lead time crashing cost and investment for ordering cost reduction follow power function …
Persistent link: https://www.econbiz.de/10012045794
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System Dynamics Modelling to Study the Effects of Investment in Information Technology on Logistics Performance: A Case Study from India
Jhawar, Amrita; Garg, S.K. - In: International Journal of System Dynamics Applications … 5 (2016) 2, pp. 19-40
logistics companies' competitiveness and growth. This paper investigates the investment in IT by an Indian based logistics …% investment in RFID, 30% investment in EDI, 15% investment in GPS and 40% investment in ERP of the total investment amount, the …
Persistent link: https://www.econbiz.de/10012047428