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goodwill, continues to be regarded as intangible. As a result its financial value is framed within formally …
Persistent link: https://www.econbiz.de/10014691500
direct investment (FDI) has been dependent on the flexibility of the labour market. However it is important to understand …
Persistent link: https://www.econbiz.de/10014713134
highlight, first, the restrictive nature of a brand asset’s current attachment to purchased goodwill and, second, the …
Persistent link: https://www.econbiz.de/10014896547
When the FASB adopted an impairment test approach in 2001, rather than amortisation, the accounting for goodwill … accounting practices for the treatment of goodwill and to assess the possible impact that a transition from the one to the other …
Persistent link: https://www.econbiz.de/10014930411
Business‐to‐business e‐commerce enhances the competitiveness of the firm by building relationship intangible assets that form the foundation for collaboration‐based strategies.
Persistent link: https://www.econbiz.de/10015008823
This paper explores the conceptual and methodological issues relating to the valuation and appraisal of commercial properties where revenue generated by the provision of additional services constitutes a significant proportion of the total income flow. The paper focuses on two main areas. First,...
Persistent link: https://www.econbiz.de/10014898410
Service businesses face a unique challenge: how to effectively communicate the necessarily intangible benefits of their service offering. Their attempts to tangibilize the service are often ill‐designed, making service benefits more rather than less obscure. This article presents a scheme that...
Persistent link: https://www.econbiz.de/10014904946
life cycle costing) involves applying project management techniques and using the calculus of investment to manage the … article demonstrates that project management techniques and the calculus of investment provide the information needed to …
Persistent link: https://www.econbiz.de/10014930435
The rise of the “intangible economy” shows no sign of abating. Traditionally, companies have been valued on the strength of their financial and tangible assets, but the elements of business which drive real value in today’s economy are R&D, innovation, customer relationships, staff...
Persistent link: https://www.econbiz.de/10015014854
With the continuous changing nature of work and increasing demands on business organisations to remain competitive and to continually innovate, while controlling ever increasing real estate costs, the role of the workplace remains the battle ground between an organisation's cost savings...
Persistent link: https://www.econbiz.de/10014867275