The characteristic features of the accounting organization individual components non-current tangible assets, in particular fixed are examined article. main directions their analyzed, starting with formation nomenclature and ending display information about assets financial statements. Typical forms primary documents reflecting on receipt, transfer disposal considered. key elements policy enter...

Knowledge sharing is critical to the success and survival of companies in knowledge intensive industries. It is essential to effectively measure knowledge creation and sharing to facilitate good investment decision making in knowledge management initiatives. Investments in people and tools are the primary assets used in the creation of knowledge. An organization needs to understand what knowled...

The inter-organizational network is becoming an increasingly common form of organization. The majority of trade is carried out between organizations, rather than organizations and households. Many of these networks are concerned with the exchange of tangible goods. However, increasing numbers are concerned with the exchange of knowledge and all are dependent upon the role of knowledge in their ...

In a recent paper Laitner & Stolyarov (2003) assert that measured Tobin’s q has usually been well above 1, and use this as supporting evidence for their empirical ...nding that there are signi...cant quantities of unrecorded intangible assets. This key feature of q turns out however to be due primarily to the omission of important elements of tangible assets from the denominator. The corrected ...

Predictability of Asset Returns and the Efficient Market Hypothesis This paper is concerned with empirical and theoretical basis of the Efficient Market Hypothesis (EMH). The paper begins with an overview of the statistical properties of asset returns at different frequencies (daily, weekly and monthly), and considers the evidence on return predictability, risk aversion and market efficiency. T...

This study hypothesises that the level of foreign equity participation is a key determinant of the multinational wage premium. In particular, the breakdown of equity in a foreign investment project determines the extent to which a multinational parent company transfers proprietary assets to its affiliate, directly impacting worker productivity. Moreover, it indicates multinationals’ desire to r...

In 1985, US statistics showed that the net international investment position turned negative for the first time since World War I. In 1989, the US net international investment position again turned negative for the first time since World War I. How is that possible? In the meantime, a revision had raised the valuation of US assets overseas, by recognizing, for example, increased prices of capit...

25 DIW Economic Bulletin 11.2014 Aside from current income, the parameter of net worth represents a key resource in the economic activity of households. In addition, net worth has a specific function going far beyond the sheer fact of earning (for example, in the form of interest and dividends). It contributes significantly to stabilizing consumption in periods of income loss, while tangible as...