scholarly journals An Analysis on the Effect of Intangible Asset Investments on the Valuation of Distribution Companies

2021 ◽  
Keyword(s):  
Intangible Asset

Tacit Knowledge Management at the Kenya Institute for Public Policy Research and Analysis

Mousaion ◽  
2019 ◽  
Vol 36 (1) ◽  
Author(s):  
Omwoyo Bosire Onyancha ◽  
Gladys Njeri Mungai ◽  
Henry Nyabuto Kemoni
Keyword(s):  
Public Policy ◽  
Knowledge Sharing ◽  
Tacit Knowledge ◽  
Policy Research ◽  
Primary Data ◽  
Intangible Asset ◽  
Research Approach ◽  
Public Policy Research ◽  
Observation Methods ◽  
Tacit Knowledge Sharing

Tacit knowledge is seen as difficult to be shared in an organisation owing to its intuitive, versatile and practice-based nature. Consequently, tacit knowledge is not well-understood or valued in most organisations and more so in public institutions. The purpose of the study was to investigate how the Kenya Institute for Public Policy Research and Analysis (KIPPRA) manages tacit knowledge as an intangible asset and also to recommend a framework or model for the management of tacit knowledge for a competitive advantage and development at the KIPPRA. The study adopted a qualitative research approach, with interviews and observation methods constituting the primary data collection methods. The study targeted 60 employees of KIPPRA consisting of researchers, young professionals, heads of divisions, a knowledge manager and administrative staff. The qualitative data collected were organised, categorised and reported verbatim. Among the key findings were that KIPPRA has the capacity for tacit knowledge sharing, capture, transfer and storage that have not been capitalised on. Further, employees experience challenges such as the identification and understanding of tacit knowledge, access to tacit knowledge sharing platforms, access to expertise with specific tacit knowledge, tacit knowledge hoarding, individualism, and ICT-related challenges in accessing tacit knowledge. Finally, the study recommends the adoption of a proposed framework for managing tacit knowledge at the KIPPRA.

The Determinants of Investment on Intangible Asset

2009 ◽  
Author(s):  
Tong Suk Kim ◽  
hyoseob lee
Keyword(s):  
Intangible Asset

The Determinants of Investment on Intangible Asset

2008 ◽  
Author(s):  
Tong Suk Kim ◽  
hyoseob lee
Keyword(s):  
Intangible Asset

On-Line Gaming, Financial Reporting, and Audit: Chester Games Corp.

2015 ◽  
Vol 31 (4) ◽  
pp. 431-437
Author(s):  
Joan Davison Conrod ◽  
Judy Cumby
Keyword(s):  
Financial Reporting ◽  
Durable Goods ◽  
Intangible Asset ◽  
Recognition Judgment ◽  
Revenue Recognition ◽  
Gaming Industry ◽  
Asset Impairment ◽  
On Line ◽  
Key Issues ◽  
Public Offering

ABSTRACT This case examines selected financial reporting and audit issues in the context of the on-line gaming industry. Key issues are revenue recognition and asset impairment under IFRS. Revenue trends are critical for the company as it considers a public offering. The estimates inherent in recognizing revenue for virtual goods, both consumable goods and durable goods, make revenue recognition and audit of revenue especially judgmental. IAS 18 or IFRS 15 may be used as a framework to discuss revenue recognition. Judgment is also required to support impairment testing of an intangible asset and goodwill.

scholarly journals Intangible Assets and Labor Productivity Growth

Economies ◽  
2021 ◽  
Vol 9 (2) ◽  
pp. 82
Author(s):  
Carolina Hintzmann ◽  
Josep Lladós-Masllorens ◽  
Raul Ramos
Keyword(s):  
Labor Productivity ◽  
Productivity Growth ◽  
Intangible Assets ◽  
Manufacturing Sector ◽  
Intangible Asset ◽  
Labor Productivity Growth ◽  
Eu Member States ◽  
Different Types ◽  
European Economies ◽  
D Investment

We examine the contribution to labor productivity growth in the manufacturing sector of investment in different intangible asset categories—computerized information, innovative property, and economic competencies—for a set of 18 European countries between 1995 and 2017, as well as whether this contribution varies between different groups of countries. The motivation is to go a step further and identify which single or combination of intangible assets are relevant. The main findings can be summarized as follows. Firstly, all the three different categories of intangible assets contribute to labor productivity growth. In particular, intangible assets related to economic competences together with innovative property assets have been identified as the main drivers; specifically, advertising and marketing, organizational capital, research and development (R&D) investment, and design. Secondly, splitting the sample of European Union (EU) member states into three groups—northern, central and southern Europe—allows for the identification of a significant differentiated behavior between and within groups, in terms of the effects of investment in intangible assets on labor productivity growth. We conclude that measures promoting investment in intangibles at EU level should be accompanied by specific measures focusing on each country’s needs, for the purpose of promoting labor productivity growth. The obtained evidence suggests that the solution for the innovation deficit of some European economies consist not only of raising R&D expenditure, but also exploiting complementarities between different types of assets.

Legal nature of individual proceedings in cases of granting the right to marriage

2021 ◽  
pp. 88-93
Author(s):  
T.M. Balyuk
Keyword(s):  
Family Law ◽  
Adoptive Parent ◽  
Intangible Asset ◽  
Scientific Article ◽  
Adopted Child ◽  
Legitimate Interest ◽  
Civil Proceedings ◽  
Legal Nature ◽  
Specific Material ◽  
The Right

The scientific article is devoted to the study of the legal nature of separate proceedings in cases of granting the right to marry.It is established that a separate proceeding as a type of non-litigious civil proceedings is characterized by: 1) the absence of a dispute about the right, which, at the same time, does not exclude the existence of a dispute about the fact; 2) a special object of judicial protection – a legally protected (legitimate) interest, which is the needs and aspi-rations to use a specific material and (or) intangible asset, which may or may not be mediated by a certain subjective right. Protection of legally protected (legal) interest is carried out by the court by deciding on the presence or absence of legal facts relevant to the protection of rights, freedoms and interests of a person or creating conditions for the exercise of personal non-property or property rights or confirmation of the presence or absence of undisputed rights.It is determined that a separate proceeding in cases of granting the right to marry is a type of non-litigious civil proceedings for consideration of applications for confirmation of the presence or absence of legal facts that are im-portant for creating conditions for a person’s right to marry. It is substantiated that the legal nature of separate proceedings in cases of granting the right to marry is a set of substantive grounds for granting the right to marry and features of the procedural form of consideration by the court of relevant applications that mediate changes in family law. The court, establishing the presence or absence of legal facts, decides to grant a person the right to marry, thereby expanding the family law capacity of such a person due to the ability to exercise the right to marry before reaching marriageable age or marry between the adopter’s adopted child and the adopted child, as well as between children who have been adopted by an adoptive parent.

ALOKASI ANGGARAN, INTELLECTUAL CAPITAL, KINERJA KEUANGAN, DAN INDIKATOR KINERJA UTAMA BADAN LAYANAN UMUM

2021 ◽  
Vol 07 (01) ◽  
Author(s):  
Setyo Budi Hartono ◽  
◽  
Wahab Zaenuri ◽  
Fania Mutiara Savitri ◽  
Dessy Noor Farida ◽  
...  
Keyword(s):  
Human Resources ◽  
Financial Performance ◽  
Path Analysis ◽  
Intellectual Capital ◽  
Performance Indicators ◽  
Intangible Assets ◽  
Budget Allocation ◽  
Intangible Asset ◽  
Tangible Assets ◽  
Tangible Asset

Abstrak: Penelitian ini ditujukan pada anggaran dalam bentuk intangible asset (sumber daya manusia) dan tangible asset (aset tetap dan persediaan) yang diprediksi dapat mempengaruhi intellectual capital, kinerja keuangan sekarang dan mendatang, serta indikator kinerja utama. Alokasi anggaran sebagai baromater prioritas dalam mengembangkan intellectual capital ditujukan untuk memenuhi performa keuangan bagi indikator kinerja utama organisasi. Populasi yang juga menjadi sampel yaitu unit dan fakultas pada UIN Walisongo Semarang sebanyak 30 unit. Metode pengambilan sampling menggunakan teknik sampel jenuh yang mengambil seluruh populasi. Data yang digunakan adalah data sekunder berupa laporan tahunan dan laporan pencapaian indikator kinerja utama tahun 2019-2020. Analisis data menggunakan path analysis. Hasil penelitian ini adalah alokasi APBN tahun 2019 UIN Walisongo hanya terfokus pada tangible asset sebesar 82%, sementara 18% dialokasikan untuk intangible asset. Intangible asset tidak berpengaruh secara terhadap semua hubungan, hanya tangible asset saja yang dapat mempengaruhi intellectual capital secara langsung dan kinerja keuangan sekarang secara tidak langsung. Berdasarkan hasil penelitian ini menunjukkan perlu dilakukan audit sumber daya manusia sehingga dapat ditetapkan alokasi kebutuhan anggaran bagi intangible asset-nya. Abstract: This research is aimed at the budget in the form of intangible assets (human resources) and fixed assets and inventories that are predicted to affect intellectual capital, current and future financial performance, as well as key performance indicators. Budget allocation as a priority barometer in developing intellectual capital is aimed at meeting financial performance for the organization's main performance indicators. The population that is also a sample is 30 units and architecture at UIN Walisongo Semarang. The sampling method uses a saturated sample technique that takes the entire population. The data used is secondary data in the form of annual reports and performance indicator reports for 2019-2020. Data analysis using path analysis. The results of this study were that the 2019 State Budget allocation of UIN Walisongo only focused on tangible assets by 82%, while 18% was allocated for intangible assets. Intangible assets do not affect all relationships, only tangible assets can directly affect intellectual capital and current financial performance indirectly. Results Based on this research, it is necessary to conduct an audit of human resources so that they can determine the allocation of budget requirements for intangible assets.

CORPORATE STYLE WITH MEDIA DESIGN TOOLS

2018 ◽  
Author(s):  
Diana Fayvishenko ◽  
◽  
Oksana Melnichenko ◽  
Keyword(s):  
Intangible Asset ◽  
Design Tools ◽  
Market Behavior ◽  
Media Design ◽  
Leading Role ◽  
Mutual Relations ◽  
Selection Of ◽  
Innovative Approaches

In the conditions of high competition of application of innovative approaches and marketing instruments of mediadesign it is laid in philosophy of market behavior as system of practical events that provide basic directions of positioning of company at the market, assist the increase of financial results of activity and selection of potential of competitiveness on the whole. Forming of corporate style in a mediasphere occupies a leading role at present, comes forward as a major intangible asset of enterprise, provides the favourable terms of development at the modern market, is the instrument of expansion of partner mutual relations and connections. The relevance of the chosen topic is that within a single concept and overall plan to influence the minds of consumers, create a positive style of the product or service, the basis for the formation of the company's corporate style are advertising technologies. The article analyzes the main aspects of corporate style formation by advertising and justification of its need to form media design tools, highlights the main directions of development and use of innovative tools to adapt to the modern market. The main aspects of formation of corporate style by advertising means and substantiation of its necessity of formation by tools of media design are analyzed, the basic directions of development and use of innovative tools on adaptation to the modern market are allocated.

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