Search results for "intangible"
showing 10 items of 78 documents
Valeur boursière versus valeur comptable
2011
International audience; Cet article a pour objet d’apporter une explication à l’écart constaté entre la valeur comptable et la valeur boursière des sociétés. Nous avons supposé qu’il peut être expliqué par l’irrationalité et « l’auto-référentialité » du marché, ainsi que par l’incapacité du modèle comptable traditionnel à traduire la valeur de la firme. Nos résultats corroborent la majorité de nos hypothèses et montrent que la distorsion entre la valeur comptable et la valeur boursière est une conséquence directe de la comptabilité au coût historique, de la prudence comptable, de la non-activation des certains éléments immatériels, ainsi que de la mauvaise évaluation (mispricing) des titres…
Intellectual Capital – The Key for Sustainable Competitive Advantage for the SME's Sector
2015
Abstract With the adoption of the Lisbon Agenda and its major objective, namely that the EU would become the most dynamic and competitive knowledge based economy in the world, it became clear the Small and Medium Enterprises (SME's) are the especially affected by these plans, because they represent the driving force for the European economy. In this context of creating and maintaining a competitive advantage for the SME's, it is crucial for them to make good use of the intellectual capital of their employees, in an efficient and proficient manner, in order to increase their potential for innovation. The aim of this article is to show, through an original argumentation, based on the analysis…
Family business internationalization opportunities and obstacles from an entrepreneur's perspective : a case study of the creative industry
2011
The purpose of this study is to analyze how the internationalization process of a family business in the creative industry can be promoted in Finland. The context of the thesis consists of family business and creative industry and the phenomenon investigated is the internationalization process and its services thus constituting the theoretical part of the study. The study is trying to find an answer to the primary question: How can the internationalization process of a family business be promoted in Finland? A qualitative case study was chosen as a research method since the empirical data consists of two separate case studies in the creative industry. This case study has a narrative approac…
Positive corporate communication : the role of positive equity storytelling in non-regulated investor relations
2016
Tutkielmassa perehdyttiin positiivisen yritysviestinnän ja sijoittajatarinankerronnan rooliin vapaaehtoisessa, säätelystä vapaassa sijoittajaviestinnässä ja pohdittiin, löytyykö sijoittajille kohdistetuista vapaaehtoisista esityksistä positiivisen vuorovaikutuksen piirteitä kuten ihmisistä, osaamisesta, kulttuurista, arvoista ja monimuotoisuudesta viestimistä. Tutkielma pyrki selvittämään, missä muodoissa ja missä määrin positiivisuutta valitussa materiaalissa ilmenee. Empiirisessä osiossa analysoitiin OMX Nordic 40 -indeksiin kuuluvien pohjoismaisten yritysten viimeisimpien pääomamarkkinapäivien ja vastaavien sijoittajatapahtumien power point -esityksiä. Hyödyntäen aineistolähtöistä sisäll…
ICT-Related Intangibles and Organizational Innovation: Indicators for Improving Connectedness and Flexibility
2012
In this paper we address the role of ICT-related intangible assets in organizational innovation. We focus on two important innovation enablers: first, connectedness, the ability of individuals to create and maintain connections to each other; and second, organizational flexibility to adapt to changing needs. For connectedness and flexibility, an agile ICT infrastructure and information management services are needed. Through a Delphi study, we identified several factors hindering organizational innovation, and formulated a set of indicators and related metrics for improvement. We conclude that it is necessary to consider ICT-related factors when organizations pursue improving their innovati…
Added Value of Intangibles for Organizational Innovation
2012
The purpose of this paper is to present the theoretical basis for a measurement and improvement system that will help organizations create a more innovative climate. The role of intangible assets in contributing to organizational innovativeness is clarified within six hypotheses on the basis of a cross-disciplinary literature review combining studies from psychology, human resources management, communication, information technology, and marketing. These factors range from the individual level to interaction with the environment surrounding the organization, and involve (a) individual psychological flexibility, (b) institutional and interpersonal trust, (c) diverse human resources, (d) strat…
Exploring citizens’ judgments about the legitimacy of public policies on refugees
2017
PurposeThe purpose of this paper is threefold: to introduce a theoretical frame regarding the meaning of legitimacy as an intangible asset of the public sector; to test a way of operationalizing legitimacy typologies that allows exploring and comparing how citizens from two countries evaluate the legitimacy of public policies; and to suggest implications for governments’ legitimacy-building strategies in shared international crisis, such as the refugees coming from the Syrian region.Design/methodology/approachBuilding on Suchman’s typology, it was defined and categorized different types of legitimacy into concrete measurable, communication related statements concerning consequential, proced…
Materiālo un nemateriālo motivācijas rīku novērtējums Baltijas valstīs
2021
Šajā darbā tiek apskatītas klasiskās un mūsdienīgās motivācijas teorijas, kā arī tiek pētīti materiālie un nemateriālie motivācijas jēdzieni un to nozīme darbiniekiem. Mērķis tiek sasniegts, analizējot nepieciešamo literatūru, veicot pētījumus par šo tēmu un veicot pašu autoru pētījumus Baltijas valstīs. Lai analizētu aptaujas rezultātus, autors veic vairākas regresijas, izmantojot OLS metodi. Pirmajā nodaļā ir aplūkots motivācijas jēdziens, kā arī materiālie un nemateriālie motivācijas faktori. Otrajā nodaļā analizēti citu autoru secinājumi līdzīgā jomā, kā arī sniegti darba raksturojumi Baltijas valstīs. Trešajā nodaļā analizēti iegūtie rezultāti un salīdzināti ar iepriekš iegūtajām atziņ…
3D models acquisition and image processing for virtual musealization of the spezieria di Santa Maria della Scala, Rome
2022
This study was carried out within the project “Roma Hispana. Nuevas tecnologías aplicadas al estudio histórico, la musealización y la puesta en valor de Patrimonio Cultural español en Roma: la spezieria di Santa Maria della Scala” (Universitat de València Spain), which is funded by the Conselleria d’Innovació, Universitats, Ciència i Societat Digital of the Generalitat Valenciana (2020–2021) and authorized by the Sovrintendenza Speciale Archeologia Belle Arti e Paesaggio (Special Superintendence of Archeology, Fine Arts and Landscape) of Rome, Italy. The spezieria di Santa Maria della Scala was the oldest apothecary in…
Wandering Shepherds:
2022
In Sicily transhumance is still today - even if resized - a practice in which copious shepherds have to turn to, while in Sardinia pastoral mobility disappeared in the 1970s of the last century – however short-range movements remain still active. After outlining a brief historical framework of transhumance in the two islands, the speech would like to reflect on how the traits of history and identity of this practice are starting to change into a new cultural and economic resource, aimed at the safeguard and the valorization of an important material and immaterial heritage and at the promotion of experiential and sustainable forms of tourism.