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In Germany, around 200 billion euros are invested every year in knowledge-based capital, which encompasses assets such as research and development, software and databases, organizational capital, marketing and advertising, and technical design. Yet investments in traditional capital (such as...
Persistent link: https://www.econbiz.de/10011801162
Theorie und Unternehmenspraxis weisen auf die hohe Relevanz des Humankapitals für den Unternehmenserfolg hin. Investitionen in die Ressource Mensch werden im Jahresabschluss allerdings mit wenigen Ausnahmen als Aufwendungen erfasst. Das Humankapital ist somit nicht als Vermögensgegenstand in...
Persistent link: https://www.econbiz.de/10010309005
intangibles in Sweden in 2004 was 277 billion SEK or 10.6 percent of total GDP. Based on total spending it can be estimated that … total investment in intangibles was 227 billion or approximately two-thirds of the total investment in fixed capital in 2004 …. Thus, investment in intangibles was considerable in 2004. The corresponding figures for the UK and the US were 10.9 and 13 …
Persistent link: https://www.econbiz.de/10010320236
investment accounted for almost 30 percent of labor productivity growth in manufacturing. Thus, investments in intangibles that …
Persistent link: https://www.econbiz.de/10010320312
productivity boom. The results show that investment in intangibles was approximately 246 bn SEK in 2004 or 9 percent of GDP …-2004. Thus, investment in intangibles was an important source to the Swedish productivity boom in 1995-2004. …
Persistent link: https://www.econbiz.de/10010320348
This paper aims to analyse the Basque Country companies' view about the financial valuation of intangibles relevance … results show that the companies that are interested in the financial valuation of the intangibles, specially for internal … interested in the valuation of their intangibles for external reasons need to provide information to stakeholders about their …
Persistent link: https://www.econbiz.de/10010280511
assets and intangibles. The very same reasons that explain the vast potential of intangible assets also constitute the main … that accounting information fails to capture and reflect a company’s value creation attributable to intangibles. And when … the information provided by accounting fails to appropriately reflect the impact of intangibles on the company’s current …
Persistent link: https://www.econbiz.de/10010284973
-Output Intangibles database, this paper finds a positive relationship between a country's intangible inputs and its productivity … development of intangible inputs by investing in public intangibles, such as the quantity and quality of a highly-skilled labour … force and well-functioning formal and informal institutions that could lead to the further growth of intangibles …
Persistent link: https://www.econbiz.de/10012153737
An increasing body of empirical evidence is documenting trends toward rising concentration, profits, and markups in many industries around the world since the 1980s. Two major criticisms of these studies is that concentration and market shares are poorly measured at the national industry level...
Persistent link: https://www.econbiz.de/10012427949
An increasing body of empirical evidence is documenting trends toward rising concentration, profits, and markups in many industries around the world since the 1980s. Two major criticisms of these studies is that concentration and market shares are poorly measured at the national industry level...
Persistent link: https://www.econbiz.de/10012493012