Compilation of non-financial and integrated reporting has arisen due to declining credibility confidence in financial reporting, which have the global economic crisis, blaming growing number accounting company fraud last period, climate change, doubts about social environmental implications globalization. The reaction such an environment is distrust investors other state holders traditional as ...

In this paper we examine the valuation effects and long-term performance of U.S. multinational firms involved in forced transfers of their foreign operating assets during the 1965-1988 period. The evidence suggests that the operational hedging ability of the firm to address country risk (nationalization threats) is related to the level of its intangible assets. While it is well known that firms...

Psoriasis is a chronic inflammatory, immune-mediated skin disorder that affects 1.5-1.8 million people in Italy. The most common form of the disease is chronic plaque psoriasis, affecting about 90% of psoriasis patients, with about 20%-30% of them suffering from a moderate or severe condition. Little information is available about the economic impact of psoriasis in European countries. The prim...

tangible values are, the reasons why people care deeply about protected areas ultimately have little or nothing to do with them. There is another arena of values, values whose benefits are difficult or impossible to quantify, but which lie at the heart of the protective impulse that drives the modern conservation movement. These intangible values (also referred to as nonmaterial values) include...

The value drivers of electronic commerce are not well understood. Based on pioneering work in the field of information technology value, we propose and empirically test a general theory of electronic commerce value. Specifically, we propose that the important factor to consider is the creation of intangible, electronic commerce technology complementing assets. We use the event study methodology...

In this paper we show by means of an actual project how a computer based system can support whole process of management of the intangible investments – intelligence, design, choice, implementation, and control in an efficient manner. For the planning of intangible investment projects we have developed a set of tools where several decision aids are integrated to support the different phases of t...

Wealth and growth in today’s economy are driven primarily by intangible resources (Lev & Zambon, 2003). The importance of intangible assets as strategic resources is nothing new. Marshall (1890) already recognised the importance of knowledge as a significant resource and a powerful production factor. However, a growing interest in their management and in developing valuation and measurement mod...

This paper explores the hypothesis that the rise in intangible capital is a fundamental driver of the secular trend in US corporate cash holdings over the last decades. Using a new measure, we show that intangible capital is the most important firm-level determinant of corporate cash holdings. Our measure accounts for almost as much of the secular increase in cash since the 1980s as all other d...

Objective The culture by which public health professionals work defines their organizational objectives, expectations, policies, and values. These aspects of culture are often intangible and difficult to qualify. The introduction of an information system could further complicate the culture of a jurisdiction if the intangibles of a culture are not clearly understood. This report describes how c...