The study of intangible assets has been attracting growing attention of investors and companies in the last years, mainly due to its potential effect in the creation of value. This interest raises important questions regarding models to evaluate, assess and measure intangible assets and to link...

Economists have concluded that the intangible assets growth have exceeded expectations in the last years. Although there is no general agreement on its conceptualization the intangible assets's effects in the company's statements have been widely recognized, raising interest from researchers and...

The COVID-19 pandemic is precipitating an unprecedented economic downturn, and small businesses are likely to bear the brunt of it. The US government has taken some steps to lessen the damage to small businesses, but these steps impose large costs on the federal government (and taxpayers), and...

Consumer vulnerability affects billions of consumers worldwide, yet there is no consensus about what constitutes this state or about its consequences for consumers. Indeed, while consumer vulnerability is often invoked in consumer research, it is usually discussed informally, with little...

The main purpose of this study was to examine local residents' attitudes and participation in tourism, and to explore factors which affect residents' support and participation in tourism in Udawalawe National Park, Sri Lanka. This study tests the structural equation model between community...

Cultural and heritage tourism shows tremendous potential in developing countries and regions where traditional economic activities are no longer sustainable. Sharing and preserving cultural heritage in tourism is challenging while advocating economic benefits. An integrated approach to examine...

Capturing amp; Leveraging Content Centric KPI's With Technology is a discussion of leveraging technology to enable an effective strategy for implementing, leveraging and executing upon dynamic Key Performance Indicators

In the future knowledge-based society, knowledge will be the regular working material, which will be easily handled in any organization. Organizations' accounting will be one of the tools by means of which this handling will occur, which means that knowledge will be the raw material of the...

The purpose of this paper is to analyse the control systems in the economics of banking following the main theoretical contributions of the Economia aziendale and management scholars. In such perspective of analysis control systems contribute to effective bank management. Control systems take a...