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EN
The goal of the paper is the analysis of value ratio of intangibles on businesses income value. The hypothesis is verified on the stratified sample geographically limited to NUTS 0 Czech Republic. At the first stage the material and methods are discussed on the bases of theoretical research. In addition values of the sample of businesses are estimated via Costs Approach and Excess Earnings Method. In fine, econometrics research findings results to articulation of significant increase in ratio of intangibles on income value of businesses in the Czech Republic since 1995 to 2005 and the implications for future research are discussed.
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