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Conflict between Intellectual Property Rights and Human Rights : A Case Study on Intangible Cultural Heritage
Farah, Paolo Davide; Tremolada, Riccardo - 2016
The ability to protect and safeguard cultural heritage is of vital importance to some communities. Without the ability to maintain control over these expressions, external subjects could freely appropriate them, which could negatively affect the community’s identity, spirituality, and general...
Persistent link: https://www.econbiz.de/10014130920
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Global Governance and Intangible Cultural Heritage in the Information Society : At the Crossroads of IPRs and Innovation
Farah, Paolo Davide; Tremolada, Riccardo - 2022
Globalization is the result of a combination of factors. The role of technology is a fundamental feature in shaping what globalization is and what it means for society as a whole. At the same time, important societal values are directly or indirectly affected by the global expansion of world...
Persistent link: https://www.econbiz.de/10013298340
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Intangible capital indicators based on web scraping of social media
Breithaupt, Patrick; Kesler, Reinhold; Niebel, Thomas; … - ZEW - 2020
Knowledge-based capital is a key factor for productivity growth. Over the past 15 years, it has been increasingly recognised that knowledge-based capital comprises much more than technological knowledge and that these other components are essential for understanding productivity developments and...
Persistent link: https://www.econbiz.de/10012292714
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Intangible Capital Indicators Based on Web Scraping of Social Media
Breithaupt, Patrick; Kesler, Reinhold; Niebel, Thomas; … - 2020
Knowledge-based capital is a key factor for productivity growth. Over the past 15 years, it has been increasingly recognised that knowledge-based capital comprises much more than technological knowledge and that these other components are essential for understanding productivity develop-ments...
Persistent link: https://www.econbiz.de/10014092660
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Financial Notes Reporting Quality - A Conceptualization and Empirical Analysis of Financial Reporting Quality Using the Example of Notes Reporting on Intangible Assets Under IFRS
Nell, Tobias - 2020
For many years, international financial reporting – and in particular the notes reporting – has been criticized in … deficits with regard to the content and presentation and, thus, to the overall quality of the notes reporting. However, this … claims. This work addresses this research gap by elaborating what (notes) reporting quality is, what dimensions it consists …
Persistent link: https://www.econbiz.de/10012846248
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Intellectual capital disclosure : the Greek case
Manolopoulou, Eirini; Tzelepis, Dimitris - In: International journal of learning and intellectual … 11 (2014) 1, pp. 33-51
Persistent link: https://www.econbiz.de/10010361815
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Knowledge assets in services across industries and across time
Erickson, G. Scott; Rothberg, Helen N. - In: Investigaciones europeas de Dirección y Economía de … 21 (2015) 2, pp. 58-64
This paper explores the question of whether knowledge assets are more developed in services industries than in non-services. The concept of the “knowledge economy” has always gone hand-in-hand with growth in the percentage of the economy represented by services. Two multi-year,...
Persistent link: https://www.econbiz.de/10011958717
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'Accounting' for Intangibles - Taxation, Intellectual Property and the Law ... Lost in Translation?
Hinchliffe, Sarah - 2014
Frequently, practitioners encounter client queries relating to the ‘value' of their intangible asset (including, but not limited to, identifiable intangible assets other than intellectual property and goodwill, intellectual property such as trademarks, patents, copyright or indeed goodwill)....
Persistent link: https://www.econbiz.de/10013065665
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Evaluation of the possibilities of using the knowledge capital earnings method (kcetm) for depicting intellectual capital in the annual reports of Polish companies
Bagieńska, Anna - In: E-Finanse : finansowy kwartalnik internetowy 15 (2019) 4, pp. 1-11
gross profit on sales, the KCETM method should be recommended as a measure in the integrated reporting of an enterprise. …
Persistent link: https://www.econbiz.de/10012182678
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Disclosure of intellectual capital in financial reports : case of Latvia
Lentjushenkova, Oksana; Zarina, Vita; Titko, Jelena - In: Oeconomia Copernicana 10 (2019) 2, pp. 341-357
Persistent link: https://www.econbiz.de/10012230374