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Search Results: 1 - 10 of 251 matches for " intangible liabilities "
All listed articles are free for downloading (OA Articles)
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Intangibles: Activos y Pasivos
Mercedes Garcia-Parra,Pep Simo,Joan Mundet,Jordi Guzman
Intangible Capital , 2004,
Abstract: El objetivo de este artículo es el estudio de la existencia de un nuevo elemento en los modelos de capital intelectual: los pasivos intangibles. Después de analizar las aportaciones realizadas hasta el momento en el campo de los activos intangibles, se introduce el concepto de pasivo. La existencia de este concepto se justifica desde la perspectiva contable así como desde la perspectiva estratégica.
Los elementos integrantes de la nueva riqueza de la empresa Los elementos integrantes de la nueva riqueza de la empresa
Mercedes Garcia-Parra
Intangible Capital , 2007, DOI: 10.3926/ic.16
Abstract: Al analizar el valor real que tienen las empresas frente al valor que aparece en sus libros contables, se puede apreciar la existencia de una serie de activos intangibles. En un esfuerzo por explicar estos activos, han aparecido teorías como las basadas en la gestión del conocimiento, en el capital intelectual entre otras donde la importancia del valor de la empresa pasa de los recursos tangibles a los intangibles. La relativa juventud de este marco teórico, incorporado recientemente a las ciencias de la Administración, hace que no exista una nítida definición y diferenciación entre los conceptos que intervienen en esta nueva riqueza y que habitualmente se vinculen a una misma realidad. Este artículo pretende aportar una visión más clara de estos conceptos y su vinculación a la creación de ventajas competitivas en las empresas. Al analizar el valor real que tienen las empresas frente al valor que aparece en sus libros contables, se puede apreciar la existencia de una serie de activos intangibles. En un esfuerzo por explicar estos activos, han aparecido teorías como las basadas en la gestión del conocimiento, en el capital intelectual entre otras donde la importancia del valor de la empresa pasa de los recursos tangibles a los intangibles. La relativa juventud de este marco teórico, incorporado recientemente a las ciencias de la Administración, hace que no exista una nítida definición y diferenciación entre los conceptos que intervienen en esta nueva riqueza y que habitualmente se vinculen a una misma realidad. Este artículo pretende aportar una visión más clara de estos conceptos y su vinculación a la creación de ventajas competitivas en las empresas.
PATRIMONY - A CONTROVERSIAL MATTER OF ROMANIAS PROGRAM OF ACCOUNTANCY MATCHING
Boca (Rakos) Ileana - Sorina,Diaconu Florin,Cornescu Alina
Annals of the University of Oradea : Economic Science , 2010,
Abstract: The dilemma has its origins in accountancys international matching, namely between the accountancy system implemented in our country beginning with 1994 and the one implemented by Anglo-Saxon accountancy where patrimony is substituted by its two components: PROPERTY for ASSETS and CAPITAL for LIABILITIES, patrimony being defined owing to financial condition. Property represents the measurable reality of the goods and available values. When compared with the proprietor, property makes up patrimony in case, from a juridical point of view, there is a real guarantee upon the manner of financial covering (obtaining sources, procuring manner), namely a legal manner of justifying the origin of available values.
Losses: Recognition Criteria, Category Features, Interpretation Потери: критерии признания, признаки категории, трактовка
Ostapenko Tatyana N.
Business Inform , 2013,
Abstract: The article solves the confusion with respect to simultaneous use of the terms “expenditures” and “losses” – by means of the study of processes, which cause their formation. Different modern interpretations of the “costs” category are considered. The article provides the author’s interpretation of the “expenditures” notion. It offers the author’s own view of losses and expenditures in the system of the company economy. Features of the “losses” category and criteria of recognition of losses are provided with the aim to specify such a group of indicators as losses and also for better essential understanding (interpretation). Criteria of recognition of losses include: absence of their purpose, unpredictability of appearance, stipulation by risks of owning property, non-advent (non-expectation of advent) of a positive economic effect for a company. It is offered to include the following into the features of the “losses” category: loss of own cost by assets or liabilities, which is caused by factors that indicate that effectiveness of assets, liabilities and receivables is or will be worse than it was expected, also expression of reduction of value of inventory holdings, investments, assets or liabilities, absence of direction of their appearance (benefits). В статье решена путаница относительно одновременного употребления терминов расходы и потери – за счет исследования процессов, которые обусловливают их формирование. По разным авторам рассмотрены современные трактовки категории издержки . Осуществлена авторская трактовка понятия расходы . Предложено авторское видение потерь и расходов в системе экономики предприятия. С целью выделения такой группы показателей, как потери, а также в целях лучшего сущностного понимания (трактовки) подаются признаки категории потери и критерии признания потерь. Критерии признания потерь включают: отсутствие их назначения, непредсказуемость возникновения, обусловленность рисками владения имуществом, ненаступление (неожидание насту
Government Involvement in Corporate Debt Restructuring: Case Studies from the Great Recession  [PDF]
David A. Grigorian, Faezeh Raei
Modern Economy (ME) , 2013, DOI: 10.4236/me.2013.43019
Abstract:

The paper examines recent episodes of government involvement in corporate debt restructurings. It argues that corporate debt restructuring is an important step toward recovery from a financial crisis. Due to interlinkages between the balance sheets of corporations and the financial sector, without an effective corporate debt restructuring, bank lending is likely to remain constrained. We then discuss the rationale for, and modalities of, the state intervention in corporate debt workouts through reviewing six countries with large scale corporate debt workouts. Case studies reveal that the costs of corporate sector rescue are significant and in several cases on par with the costs of financial sector support. The paper sheds light on the importance of contingent liabilities and associated risks to government balance sheet from the corporate debt side and draws conclusions that point to the need for improved surveillance and governance going forward.

How Intangible Dynamics Influence Firm Value  [PDF]
Nien-Su Shih
Journal of Mathematical Finance (JMF) , 2013, DOI: 10.4236/jmf.2013.32032
Abstract:

This paper analyzes the effect of changes in intangible assets on the relationship between the market value of a firm and its book value from a conservative accounting perspective. We find the value of intangible assets to have a positive association with the book value of operating assets and cash dividends. Firms with higher values related to intangible assets generally have more book value related to operation assets and cash dividends. Our evidence indicates that intangible assets are value relevant, i.e., they are associated with the market value of a firm.

Study on the Authenticity of Intangible Cultural Heritage
—Take Guangdong Nanhai Boluodan Temple Fair as an Example
 [PDF]

Jun Hu, Xiaona Feng, Mu Zhang
Open Journal of Social Sciences (JSS) , 2015, DOI: 10.4236/jss.2015.39035
Abstract: Authenticity is a difficult academic problem in the tourism. The authenticity of the cultural heritage represents the value and appeal of heritage. With the acceleration of intangible cultural heritage (ICH) tourism development, scholars have been calling for protecting the authenticity of ICH at the same time of the development of ICH. What is the authenticity of the content in the end and how to protect are lack of being studied. Thus, the aim of this study is to research through reviewing literatures and finding characteristics of ICH, to examine the means and differences of tourists’ perception about the authenticity of ICH, so as to achieve the goal of protecting and developing ICH better. The study investigated tourists with the experience of visiting Bo Luo Dan Festival temple, and used SPSS to carry on the quota date statistical analysis. This study researched the main factors which affected the perceived of authenticity, and the relationship between the factors and satisfaction. The study got two core factors that had an impact on perceived authenticity, and told that there was a significant positive impact between the authenticity of ICH and the satisfaction of ICH tourism.
Research on the Adaptability of Textile Intangible Cultural Heritage Protection Based on ANP  [PDF]
Hong Zhao, Kun Zhao, Kaiyuan Zhao, Shang Gao
Journal of Textile Science and Technology (JTST) , 2018, DOI: 10.4236/jtst.2018.44011
Abstract: In this paper, the mathematical model is introduced to make quantitative research into the microcosmic level. The adaptive measure model of textile intangible cultural heritage protection based on ANP is constructed and the adaptability of the protection is scientifically judged. The paper uses the super decisions to calculate the index weight and divide the rating standard, and selects the protection path according to the evaluation result. Then it can realize the dynamic adjustment of the textile intangible cultural heritage protection path and improve the effectiveness of the protection.
Study on the Authenticity Perception of Intangible Cultural Heritage  [PDF]
Jun Hu, Xiaona Feng, Mu Zhang, Jing Luo
Current Urban Studies (CUS) , 2019, DOI: 10.4236/cus.2019.71003
Abstract: As a challenging topic in tourism, the authenticity of the cultural heritage represents the value and attraction of heritage. With tourism development, scholars have called for the authenticity perception of cultural heritage which still stays at the conceptual level. However, there are few researches that involve the essence and protection of authenticity. Hence, after in-depth study on the characteristics of intangible cultural heritage, the authors try to discuss the difference of tourists’ perception on authenticity of the intangible cultural heritage so as to achieve the effective protection of intangible cultural heritage. The study investigates tourists in Bo Luo Dan Temple Fair with SPSS to carry on the statistics and the main factors affecting the perception of authenticity to further study their relationship with satisfaction. The conclusion found that there were two core factors that had an impact on perceived authenticity, and there exists significant positive impact between the authenticity of the perception and satisfaction.
SENSITIZING THE ROMANIAN ACCOUNTING ENVIRONMENT WITH THE GENERAL ACCOUNTING POLICIES REGARDING PROVISION EVALUATION AND WITH THE RECOGNITION CRITERIA OF ASSETS AND CONTINGENT LIABILITIES
L. CERNU?CA
Lucr?ri ?tiin?ifice : Management Agricol , 2009,
Abstract: The systematic pessimism of prudence led to the tendency of increasing the need for provisions, generally and in particular. Due to the harmonization of the accounting system at the International Accounting Standards Board, the professional accountants will have at their disposal the IAS 37 “Provisions, assets and contingent liabilities” which classifies the aspects regarding the term of ”provision”, its performance and appreciation. In part 2, the standard defines the term provision as “uncertain liabilities from the value or chargeability period point of view”. The International Accounting Standards Board contains references and recommendations on the need to constitute provisions, especially the ones needed for the pension funds.
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