scholarly journals Intangible assets and business results of large companies

2021 ◽  
Vol 17 (2) ◽  
pp. 108
Author(s):  
Tatiana Cuervo Carabel ◽  
Alicia Blanco González ◽  
Carlos Del Castillo Peces
Keyword(s):  
Intangible Assets ◽  
Business Results

Reporting systems of intangible assets: Challenges and possibilities

2013 ◽  
Author(s):  
Egle Kazlauskiene ◽  
Ilona Bartuseviciene
Keyword(s):  
Intangible Assets ◽  
Reporting Systems

Customer Experience Maturity Models – Improving the Business Results

2018 ◽  
Vol 6 (7) ◽  
pp. 228
Author(s):  
Maria Enescu ◽  
Marian Enescu
Keyword(s):  
Case Studies ◽  
Proficiency Testing ◽  
Customer Experience ◽  
Digital Tools ◽  
Maturity Models ◽  
Business Results ◽  
Competency Evaluation

Customer experience maturity of any organization is important for its business results. This paper describes two kinds of maturity models, one based on competency evaluation of the employees on customer’s best applied practices, and the second on maturity of using digital tools to increase the customer good experience when working with the company. These approaches are useful when discuss the performance of enterprises providing products or services in the age of customer. The included case studies show the applicability of the procedures and open a way to be extended for proficiency testing workshops (for similar business) or in ranking the enterprises from the viewpoint of customer experience maturity.

Intangible Assets and Share Value

CFA Magazine ◽  
2018 ◽  
Vol 29 (1) ◽  
pp. 21-23
Author(s):  
Ray Rath
Keyword(s):  
Intangible Assets ◽  
Share Value

Considerações sobre motivação e produtividade: estudo de caso em uma delegacia da polícia civil em Minas Gerais

Revista Foco ◽  
2018 ◽  
Vol 11 (3) ◽  
pp. 110
Author(s):  
Rafaella Cristina Campos ◽  
Natália Fernandes Fonseca ◽  
Odemir Vieira Baeta
Keyword(s):  
Content Analysis ◽  
Intangible Assets ◽  
Institutional Context ◽  
Minas Gerais ◽  
Clear Correlation ◽  
Classical Sense ◽  
Institutional Rules ◽  
Fixed Grid ◽  
Depth Interviews

O objetivo é averiguar a correlação dos fatores motivacionais e produtivos no contexto institucional da Polícia Civil. O estudo de caso foi conduzido por entrevistas em profundidade com um Delegado de Polícia, um Investigador de Polícia, e um Escrivão de Polícia. A análise de conteúdo foi utilizada. Conclui-se que há evidente correlação entre o desenvolvimento de artefatos motivacionais, sejam eles de ordem ambiental ou individual, com a produtividade na instituição da Polícia Civil. Destaca-se também, que apesar do controle e avaliação dos índices de produtividade serem predominantemente burocráticos, institucionalizados e legitimados, a ligação que se estabelece com a manifestação dos artefatos motivacionais é subjetiva, relacional e intangível nas normas institucionais. Destaca-se este evento neste artigo, porque como foi visto anteriormente, tanto a natureza do trabalho, quanto o ambiente da Polícia Civil, estão em total desencontro ao desenvolvimento de produtividade e motivação no sentido clássico destas vertentes. The aims is to determine the correlation of the motivational and productive factors in the institutional context of the Civil Police. The case study was conducted by in-depth interviews with a Chief of Police, Police Investigator, and Actuary Police. The content analysis was used for fixed grid. It is concluded that there is clear correlation between the development of motivational artifacts, whether environmental or individual order, with productivity in the civil police institution. Also noteworthy is that despite the control and evaluation of productivity indexes were predominantly bureaucratic, institutionalized and legitimized, the connection that is established with the manifestation of motivational artifacts is subjective, relational and intangible assets in the institutional rules. It highlights this event in this article, because as discussed above, both the nature of the work, as the environment of the Civil Police, are in complete disagreement with the development of productivity and motivation in the classical sense of the aforementioned areas.

The Effect of Underreaction and Overreaction of Firm Stocks to Firm Valuation: Data from the Indonesian Stock Exchange

2019 ◽  
Author(s):  
Yohanes Indrayono
Keyword(s):  
Behavioral Finance ◽  
Firm Value ◽  
Intangible Assets ◽  
Stock Exchange ◽  
Investor Sentiment ◽  
Firm Valuation ◽  
Good News ◽  
Industrial Sectors ◽  
Tangible Assets ◽  
Firm Profitability

<p>This study contributes to the on-going studies on behavioral finance by providing a case study on underreaction and overreaction of firm stocks to firm valuation. We use the Model of Investor Sentiment (Barberis et al., 2005) to evaluate underreaction and overreaction behavior and reflect on specific findings in the Indonesian market. The result of the study is most of the stocks in the Indonesian Stock Exchange are more overreaction to the news of firm financial statements. Firms on the industry with more intangible assets measure more overreaction than firms on industries with more tangible assets. For stocks with overreaction, the stock firm value is positively affected by a change in the total assets and profitability, but not by change of book value. The result concretized no evidence that firm stocks overreacted to the news more than underreacting. In stock industrial sectors, the financial institutions and wholesale industry stocks demonstrated remarkable overreactions. Nonetheless, automotive, building construction, food and beverage as well as cement evidenced more underreaction. For better return in financial markets, investors may buy stocks of the firm on industry with more tangible assets when there is no good news about the increasing firm profitability and sales; nonetheless, they should buy stocks of the firm on industry with more intangible assets when there is no lousy news about the increasing firm profitability and sales. </p>

The Decision of the General Meeting of Members in a Non-Public Business Company: Concept and Types

2020 ◽  
Vol 2 (2) ◽  
pp. 148-169
Author(s):  
V. K. Andreev ◽  
◽  
V. A. Kondratiev ◽  
Keyword(s):  
Civil Rights ◽  
General Meeting ◽  
Business Community ◽  
Positive Law ◽  
State Register ◽  
Business Results ◽  
Starting Point ◽  
Business Entities ◽  
State Registration ◽  
A Company

Introduction. The article examines the features of holding general meetings of members in non-public business companies, in particular questions about the place of decisions of general meeting in the system of legal facts, their relationship with the deal and the contract. The ability to use digital technology in decision making. Theoretical Basis. Methods. The article is based on an analysis of the norms of positive law, primarily the Civil Code and the Laws on Company Business. Results. The authors conclude that the starting point in the activities of a non-public business company is the acquisition and exercise of their civil rights and the fulfilment of duties, and not a legal relationship that includes civil rights and civil duties as a necessary element. In addition, the decision of a general meeting, despite having many features in common, is not a deal. The decision of a general meeting, acting as an act of individual regulation, is in fact an act of a legal entity, and not a decision of the business community. The authors proposed a classification of decisions of meetings of business entities, depending on the method of their adoption, the possibilities being: the unanimously adoption by all participants of the company; decisions of the meeting of members of a company being adopted by a majority, or a qualified majority, of votes; decisions of the meeting of members of a company to change its charter, reorganization and liquidation of the company, requiring state registration in the unified state register of legal entities. The decision of a general meeting can be made either in person or in absentia, or a combination of the two. The decision of the meeting adopted in absentia will be valid, despite the absence of any special document establishing the procedure for its adoption. Discussion and Conclusion. Decisions of general meetings are actions of participants in a business company concerning legal consequences, including civil rights and obligations, in cases specified by law, and binding on all persons entitled to participate in the meeting, as well as other persons, whether required by law or having some other involvement.

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