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Aktywa niematerialne jako generatory wartości w spółkach notowanych na GPW

100%
Michalczuk G.
Zarządzanie i Finanse
|
2012
|
vol. 4
|
issue 2
49-63
EN
The economic reality in which companies operate today, and especially the volatility and unpredictability of the environment leads naturally to the evolution of views on the main determinants of their value. For a long time the models of generators of value were based on tangible factors. Currently, apart from the material factors they present also those that reflect the intangible sphere of a company. The aim of the paper is to present intangible assets as intangible generators of value of modern enterprises. The starting point for the implementation of a such formulated purpose was to place intangible assets subject to the evolution of views on the factors that cre-ate company value. Next, the paper focuses on the distinctive features of intan-gible assets that contribute to additional, above-average economic benefits lead-ing to the increase in company value. Conclusions are supported by the results of research conducted on companies listed on the WSE in the field of intangible value generators, in particular emphasis was put on the examination of the level to which intangible assets make up their value. The research period covered years 2009 and 2010 and the analysis was conducted with the GIFT ™ methodology.
2

Disclosed Intangible Assets in Value Creation of Companies Listed on the Warsaw Stock Exchange in Poland

80%
Michalczuk G.
Optimum. Studia Ekonomiczne
|
2012
|
issue 5(59)
146-158
EN
Intangible assets due to their immaterial form are a particular resource, and one of the most difficult areas the contemporary accounting is facing. Eligibility criteria adopted by regulations cause such a situation that most of them constitute “hidden intangible assets”. As a result, the recipients of information arising from financial statements can only observe these investments in intangible assets, which conceptually correspond to disclosed intangible assets. The purpose of the paper is to present from the theoretical point of view a dual perception of the issue of intangible assets in accounting and what that entails the existence of the information gap in the area of financial reporting of intangible value generators, whereas, from the empirical point of view the conclusions were supported by the research results conducted on companies listed on the Warsaw Stock Exchange in the area of intangible value generators, in particular, the emphasis was placed on the examination of the level at which disclosed intangible assets create company value. The research covered the period 2009-2010 and the analysis was conducted using the GIFT ™ methodology.
3

THE INTELLECTUAL CAPITAL MANAGEMENT MOVEMENT: A NEW WAY TO THINK ABOUT THINKING

80%
Titova N.
Humanities and Social Sciences: Latvia
|
2007
|
issue 2(51)
18-36
EN
Financial performance measures derived from information in financial statements or other financial sources have been used by companies and organisations for many years. Such performance measures are based on historical and transaction-based information that does not take into account internally generated intangibles. There is the growing view that financial performance measures alone fail to provide adequate grounds for strategic decision-making. They need to be supplemented by non-financial measures. The focal point of calculation is intellectual capital as the key hidden source of wealth creation. Significant effort has gone into the search for methodologies and models to improve the management of intellectual capital, albeit with mixed success. The main reason for this is the nature of these assets and the fact that each business has its own particular knowledge mix, specific objectives, and market environment. This paper addresses the evolution and relevance of existing intellectual capital theories as pre-eminent guides to managing intangible assets.
4
Content available remote

THE STRATEGY OF VOLUNTARY SHARING OF INTANGIBLE ASSETS AT THE ICT TECHNOLOGY MARKETS - A NEW CHALLENGE FOR REGULATION (Strategia dobrowolnego dzielenia sie aktywami niematerialnymi na rynkach technologii ICT - nowe wyzwanie dla regulacji?)

80%
Szpringer W.
e-mentor
|
2011
|
issue 5 (42)
5-13
EN
The article focuses on sharing intangible assets by enterprises with dominant positions at the markets of new technologies. It seems that the methods of make those assets available require a new approach, as well as the synthesis of two trends: orders issued by the government for dominants to share information and knowledge in cases when the lack of them would hamper other companies' economic activity (essential facility), with rank-and-file initiatives to share assets by enterprises who perceive this strategy as bringing long term benefits. The best example of those tendencies is the history of market strategies of the Microsoft company.
5
Content available remote

INTELLECTUAL PROPERTY - VALUABLE INTANGIBLE ORGANIZATION'S ASSETS (Wlasnosc intelektualna - cenne niematerialne aktywa organizacji)

80%
Walczak W.
e-mentor
|
2011
|
issue 2 (39)
14-23
EN
Popularization of knowledge about intellectual property protection, especially referring to the rules of obtaining industrial property laws, plays a vital role for strengthening the competitiveness of Polish economy. The author of the article defines the term 'property' from the perspective of law sciences and discusses organization's resources that are subjected to protection under intellectual property law.
6

IMPACT OF INTANGIBLES ON FIRM VALUE: EMPIRICAL EVIDENCE FROM EUROPEAN PUBLIC COMPANIES

70%
Glova J., Mrázková S.
Ekonomický časopis (Journal of Economics)
|
2018
|
vol. 66
|
issue 7
665 – 680
EN
This paper examines the value relevance of intangibles expressed by R&D expenditures and intangible fixed assets, and other variables with the firm value. Using the regression approach for 1 520 observations in years 2011 – 2015, we found out that R&D expenses to total assets can significantly explain market to book value ratio of selected companies. Results of our analysis indicate the more accelerated increase of firm value with the increase of R&D expenses to total assets in comparison with the increase in relation to other regressions. An interesting fact is that intangible fixed assets to total assets are not statistically significant, indicating that the market does not evaluate passive strategy of externally acquiring intangible assets instead of their own development.
7

Kapitalizatsiya pratsi informatsiynykh robitnykiv ta yiyi mistse v otsintsi nematerial'noho komponenta vartosti pidpryyemstva

61%
Lyashenko N. E.
Mekhanizm Rehuluvannya Economiky
|
2012
|
vol. 3 (57)
156-162
EN
The essence of the ‘information worker’ definition and its role at the modern stage of the economy are considered. The evolution of reports for the owners of enterprises is traced, that is reflects the evolution of change of standards of thinking and view to the value of enterprise. It is considered that the valued standard of thinking has come to replace the financial one. The methodic of the measuring of the information workers’ labor at the enterprise is offered. The place of the information workers’ labor value in the system of the intangible component of the enterprise value indicators using the dynamic criterion is defined.
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