Objectives. Low-income families may face financial barriers to management and treatment of chronic illnesses. No studies have explored how low-income individuals and families with anaphylactic food allergies cope with financial barriers to anaphylaxis management and/or treatment. This study explores qualitatively assessed direct, indirect, and intangible costs of anaphylaxis management and trea...

In a recent paper Laitner & Stolyarov (2003) assert that measured Tobin’s q has usually been well above 1, and use this to back up their conclusion that there are significant quantities of unrecorded intangible assets. This key feature of q turns out however to be entirely due to errors and omissions in the authors’ calculations. The corrected q series turns out to be usually well below unity.

The AASB intends to formally approve all UIG Abstracts that are equivalent to IASB Interpretations on the same day in 2004. The UIG intends to finalise the contents of Proposed Pending Abstracts on a progressive basis and to make them available on the AASB web site, to assist entities to identify changes that may be needed in their financial reporting systems. When agreed by the AASB, Pending A...

Museums and archives collect and store documentation of processes of intangible cultural heritage (ICH), such as craftsmanship skills, acts, and events recorded in videos, audio tapes, manuscripts, photos, and transcriptions. Such recordings are typically catalogued in an object-centric way as documents, using schemas such as Dublin Core. Also in event-centric models the focus has been on tangi...

Chronic wounds are important because of their frequency, their chronicity and high costs of treatment. However, there are few primary data on the cost-of-illness in Germany. The aim was to determine the cost-of-illness of venous leg ulcers (VLU) in Germany. Prospective cost-of-illness study was performed in 23 specialised wound centres throughout Germany. Direct, medical, non medical and indire...

The article is concerned with the issues of assessing intellectual property rights as part intangible assets enterprises. aimed at substantiating theoretical principles and improving methodological approaches to assessment in process formation value enterprise. normative-legal regulation valuation order determine enterprises monetary terms for purposes accounting field professional activity stu...