Theoretical and Applied Economics
No. 8 / 2006 (503)
Intangible Assets – Important Resources for Performant Enterprise Gestion
Alina Almasan
Universitatea de Vest din Timisoara
Abstract. Along time, the goal of intangible assets became very important for the activity and prosperity of business. This matter is achieved as well as more and more the companies operate in a global economy which has as main base the digital revolution and information management. The increase of the immaterial investments percent requires evaluation and recognition criteria by knowledge, intelligence and human competence. But recently, the accounting standards were about to accord negligible attention or even totally ignored the appropriate modalities of report this category of assets. The accounting, obliged to bend to economic, financial and juridical logics, in a „Taylor” modality, presents an unreal image of the company economic life and particularly of investment activity. In a competitive environment, the reliability of future economic benefits, generated by investments, depends less on their material or immaterial nature and more on the characteristics of the market they operate on. These are just a few reflections which determined us to focus our attention to this thought-provoking domain of immaterial investments, appreciated as a potential for the company.
Contents
Sustainable development at tax-deductible costs or how to assure sustainable development by one’s way of living
New Informatization Strategy in the Romanian Research and Educational System
Issues of Performance Analysis – A Critical Approach in the Context of Information and Corporate Governance Theories
Economic Transformation of European Union in the Context of Kondratieff Cycles
Succes on the International Market Depends on Brand Strategy
Indicators System for Poverty Measurement
Corporate Governance, Essential Lever of the Policy for Stockholders Wealth Maximization and its Contemporary Complements
The European Model: Economic Growth, Convergence and Cohesion
Investment Process in Territorial Government Sectors
Market and Money: Economic Instruments of Political Europe
Intangible Assets – Important Resources for Performant Enterprise Gestion
Impact of Exchange Rate Fluctuation to the Romanian Foreign Currency Reserve
Labour Force Migration Effects within European Union
The Number of Human Population, a Statistical and Economical Synthesis of Alternative Evolution towards Demographical Explosion or Implosion