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This article looks at the very intricate and highly contentious issue of internally generated intangible assets as presented in the financial statements prepared under IFRS, with a special focus on re...
The tangible and intangible values, are defined by the organizational subsystem (company) or defined by the social subsystem (consumer), subsystem in function of its symbiosis. The clear definition of...
It is nowadays irrefutable that we are on the brink of a new industrial revolution so deep that it might represent the birth of a new generation in which the main question is to know who will take adv...
In the last decades the new conditions for business development have led to the lack of success of those companies, mainly relying on traditional tangible assets such as properties, financial capital ...
Knowledge Management has become the most strategic resource in the new business environment. This research is based on the analysis of the strategic knowledge held within a multinational group; a lead...
In today’s changing economy managers of the leading companies understand that the key sources for value creation are Intangible Assets (IA). The latest surveys confirm the fact that nowadays these ass...

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