Search results for "intangibles"
showing 9 items of 9 documents
Ciudades creativas y pueblos con encanto: los nuevos procesos patrimoniales del siglo XXI
2017
Durante las últimas décadas hemos asistido a un crecimiento espectacular del fenómeno patrimonial. La eclosión patrimonial, entre otras cosas, puede ser leída como una cara más del tercer espíritu del capitalismo. El desembarco de la economía de los intangibles y el acento en la producción del valor de lo inmaterial ha cambiado las reglas del juego de la economía mundial. Nuestra hipótesis de partida es que hemos asistido a una importante transformación en las activaciones patrimoniales: del nacionalismo político, que impulsó el patrimonio colectivo en el XIX, hemos pasado al nacionalismo de consumo en el siglo XXI. En este contexto, este artículo analiza el distinto impacto que tienen los …
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…
Contribution à la compréhension des causes des comportements socialement responsables : l'étude des contrats psychologiques au sein d'une entreprise …
2014
Stakeholders require companies to include in their management process social responsibility criteria such as health and safety and the fight against discrimination etc. Standards of CSR or sustainable development (ISO 26000, 14001, OHSAS 18001, 1000 AA ...) are many and reflect the issues and difficulties in its operationalization. NGO‟s criticisms reveal, among other things, the lack of commitment of employees who are at the very heart of the company's shares. This work is part of doctoral research determining causes of socially responsible behavior of employees. We discuss our research in terms of the Employment Relationship-Organization-and inscribe our work in the concept of psychologic…
Costes del uso del agua como variable determinante en la toma de decisiones
2020
El agua es un recurso básico en la producción de diferentes tipos de bienes y servicios, como los alimentos, la energía y la fabricación. La demanda mundial de agua está influenciada en gran medida por el crecimiento de la población, la urbanización, las políticas de seguridad alimentaria y energética y los procesos macroeconómicos, como la globalización del comercio y el aumento del consumo. Para 2050, se proyecta que la demanda mundial de agua aumentará en un 55%, principalmente debido a las crecientes demandas de fabricación, generación de electricidad y uso doméstico (WWAP, 2015). La gobernanza del agua de la Organización para la Cooperación y el Desarrollo Económico (OCDE), haciendo fr…
Intangibles Disclosure Information on Internet by Multinational Corporations
2003
Rapid developments in information and communications technology, especially with regard to Internet, have caused a substantial impact on the delivery and dissemination of business information. Internet reporting is expected to bring significant benefits to reporting companies, including facilitating access to potential investors an other stakeholders, disseminating information more quickly, more widely and at less cost, providing a platform to integrate different technologies and reducing the cost of providing hard copy annual reports. In this paper, we have examined the extent and the way companies use Internet to provide information about their intangibles. We have established for the Sta…
La economía intangible en España: Evolución y distribución por territorios y sectores (1995-2014)
2017
La presente investigación tiene como objetivo estimar la inversión en activos intangibles más allá del PIB —es decir, aquellos que todavía no han sido incluidos por los sistemas de cuentas nacionales— para las comunidades autónomas españolas. De esta forma, España se convierte en el primer país de la Unión Europea para el que existe esta información a nivel regional. Las estimaciones presentan también un elevado grado de desagregación sectorial con la finalidad de completar las informaciones que ya están disponibles sobre las fuentes de crecimiento de las regiones españolas durante el periodo 1995-2014. Con el fin de proporcionar una visión lo más completa posible, tanto la base de datos co…
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…
Reputation and financial reporting in Finnish public organizations
2021
PurposeThis article analyzes the links between financial reports and reputation in the context of Finnish public sector organizations. In general, the paper discusses the accounting treatment of intangible and tangible assets and the quality and relevance of public sector financial reporting.Design/methodology/approachFor data, we combine three data sets: financial statement information of eight anonymous Finnish public organizations, the results of a reputation survey among their key stakeholders (N = 914) and a sample of the social media sentiment around the organizations.FindingsOur findings suggest that a decrease in spending and, surprisingly in the nonprofit sector, an increase in the…