scholarly journals MEASUREMENT OF INTANGIBLE ASSETS IN RECOVERY AREAS AND OPERATION OF NATURAL RESOURCES

10.26458/1733 ◽  
2017 ◽  
Vol 17 (3) ◽  
pp. 33-45
Author(s):  
Ioan I. Gâf-Deac ◽  
Cristina Monica Valeca ◽  
Elena Gurgu ◽  
Adrian Bărbulescu
Keyword(s):  
Natural Resources ◽  
Present Article ◽  
Intellectual Capital ◽  
Intangible Assets ◽  
New Economy ◽  
Knowledge Assets ◽  
Quality Issues

The paper shows that to date, intangible assets are considered "goods" and as such, the practice of classical accounting consider intellectual capital in the same category of "goods equivalent / similar to those visible / tangible". From research that literature on measuring knowledge assets / intellectual capital, both in Romania and worldwide, is not large enough and does not provide finite significant "strong" on classifications semantic of the content and quality issues in the field. The book titled New Economy between knowledge and risk – Infomin Ed., Deva, 2010 (www.infomindeva.ro) (ISBN 978-973-7646-11-8), (Ioan I. Gâf-Deac)  presents systematization and classification of original models and methodologies for measuring knowledge assets, intellectual capital in socio-economic sciences, and as such, in this present article resorting to the extension applied to formalizing measurement of intangible assets in areas operation and exploitation of natural resources.

scholarly journals Intellectual and Knowledge Investment and its Role in Achieving Sustainable Development of Natural Resources: A Study Applied to the Iraqi Oil Ministry

Webology ◽  
2021 ◽  
Vol 18 (2) ◽  
pp. 1245-1262
Author(s):  
Dr. Kareem Saihood Karam ◽  
Mariam Muhaibis Hemeed ◽  
Shaymma Gabbar Oleiwi
Keyword(s):  
Natural Resources ◽  
Human Resource ◽  
Intellectual Capital ◽  
Knowledge Economy ◽  
New Economy ◽  
Strong Relationship ◽  
Well Being ◽  
Knowledge Capital ◽  
Strong Correlations ◽  
Independent Variable

An intellectual capital and knowledge is one of the basic and very important resources for modern organizations in light of the knowledge economy. It is another form of capital recognized in the new economy. The intellectual and cognitive capital consists of the basic components represented by the experiences, skills, knowledge and capabilities that individuals working within organizations possess, which have a clear and profound effect on determining the success of the organizations from their failure. The results showed that there are strong correlations between the independent variable with its dimensions represented by intellectual capital and knowledge capital and between the dependent variable represented in investment in natural resources, as well as there is a strong relationship between the independent variable with its dimensions represented by intellectual capital and knowledge capital and between the dependent variable represented in investment in resources. Accordingly, a set of recommendations were presented that can contribute to improving the level of investment. Its role in achieving the best investments for the natural resources is found underground through the interest in the human resource, which is one of the most important reasons for the success of organizations and the first element in achieving the well-being of society, as the more the human resource He has the knowledge, skill and ability to optimally utilize natural resources whenever this is one of the most important factors for the success of organizations. In addition, organizations today have to pay attention and benefit from the intellectual and knowledge capital, especially in developing countries. The necessary requirements must also be provided

scholarly journals Classification of Ecotourism Objects and its Perspective in Azerbaijan

2020 ◽  
Vol 2020 (1) ◽  
pp. 130-138 ◽  
Author(s):  
H. Khalilov
Keyword(s):  
Sustainable Development ◽  
Cultural Heritage ◽  
Natural Resources ◽  
Present Article ◽  
Local History ◽  
Material Objects ◽  
The Sustainable Development ◽  
Depth Study

Ecotourism is an important sector of tourism. The present article introduces a classification of its material and non-material objects. They are natural, anthropogenic, and fossil-anthropogenic monuments, which serve as information transmitters, and thereby play a significant role for local history. Objects of ecotourism are unique, attractive, and aesthetically appealing sights and samples of cultural heritage that stimulate ecotourism and the sustainable development of the region. The paradigm of ecotourism is modern, promising, profitable, and environmentally friendly. It presupposes a thorough in-depth study of its objects, as well as their development and classification. Azerbaijan boasts a considerable variety of physical and geographical conditions. This territory possesses both natural resources and the cultural heritage. Therefore, the country demonstrates a huge long-term potential for ecotourism.

scholarly journals INTELLECTUAL CAPITAL OF THE ENTERPRISE, ITS ESSENCE AND STRUCTURE

2018 ◽  
Vol 20 (1(66)) ◽  
pp. 128-134
Author(s):  
Y.A. NAZARENKO
Keyword(s):  
Social Capital ◽  
Human Capital ◽  
Intellectual Capital ◽  
Intangible Assets ◽  
Developed Countries ◽  
Point Of View ◽  
Property Market ◽  
Wide Range ◽  
Definition Of

Topicality. The transition of developed countries to postindustrial society caused increased attention to the research of intellectual capital of enterprises. Purpose and tasks. The purpose of the article is to systematize approaches to the definition of "intellectual capital" and its structure. Results. The systematization of different approaches to the definition of intellectual capital, which was carried out by I. Proskvirina, showed a lack of a common point of view on this phenomenon. This is due to the interdisciplinary nature of the study of intellectual capital. R. Gavrilova divided the existing definitions of �intellectual capital� into three groups, respectively, from the point of view of management, accounting, and human capital. Existing views on the structure of intellectual capital are based on the classification of its element, proposed by T. Stewart - human, organizational and client capital. Considered ideas about the structure of intellectual capital are very similar and include human capital, organizational and client capital. some representations also include emotional capital, process capital, intellectual property, market assets, etc. All types of capital that are part of the structure of intellectual capital, with the exception of human capital, have not received wide recognition and have not been studied by a wide range of scientists. This does not allow to establish conformity with the existing generally accepted views on types of capital and does not allow the use of the results of numerous studies on these types of capital (social capital, intangible assets). In this regard, the author's vision is the structure of intellectual capital, consisting of human capital, intangible assets and social capital. This made it possible to propose a new definition of �intellectual capital�. Conclusions. The proposed definition of �intellectual capital�, its structure and its components allows it to be considered not only in relation to enterprises, but also at the regional and national levels. This opens up new opportunities for assessing intellectual capital, using existing methods for evaluating human capital, intangible assets and social capital.

scholarly journals Intangibles and methods for their valuation in financial terms: Literature review

2017 ◽  
Vol 13 (2) ◽  
pp. 387 ◽  
Author(s):  
Damián Pastor ◽  
Jozef Glova ◽  
František Lipták ◽  
Viliam Kováč
Keyword(s):  
Systematic Review ◽  
Literature Review ◽  
Intellectual Capital ◽  
Intangible Assets ◽  
Review Literature ◽  
Knowledge Assets ◽  
Future Work

Purpose: The purpose of this paper is to review literature devoted to intangibles and their valuation and give examples of the methods that can be used for valuation of individual intangibles in financial terms.Design/methodology/approach: Paper presents a systematic review of articles dedicated to intangibles and their valuation.Findings: This review shows that there is a need for consensus in definitions of intangibles, intangible assets, knowledge assets and other related terms. These terms are used interchangeably in spite of their different meanings. Many methods for valuation of intangibles can be found in the literature, but widely accepted list of basic intangibles with suggested methods for their valuation in financial terms is still missing.Research limitations/implications: Not all the papers related to this topic could be covered in this paper. Presented list of important intangible components may be enhanced and examples of some other methods for their valuation may be added in the future.Practical implications: Paper calls for development of framework comprising list of the most important intangibles, proposals of methods used for their valuation and examples of their use. This framework can be helpful for organization, which are confronted with a difficult task of intangibles valuation.Originality/value: Basic definitions and differences between intangibles, intangible assets, identifiable intangible assets, knowledge assets and intellectual capital have not been mentioned in one paper yet. List of intangibles and methods for their valuation gives a direction for future work that can be fruitful for valuation of intangibles.

„A little Drama“ (G. M. Tucker)

2019 ◽  
Vol 63 (2) ◽  
pp. 195-219
Author(s):  
Alessandro Casagrande
Keyword(s):  
Present Article ◽  
Narrative Analysis ◽  
Literary Form ◽  
Third Party ◽  
Abrupt Shift ◽  
Mediated Discourse ◽  
Contextual Integration

Abstract The use of a narrative imperfect in Am 7:10–17 after 7:1–9 and the abrupt shift to 8:1–3 frequently compelled critics to determine its literary form. For diachronic studies defining classifications include ‘third-party report’ and ‘apophthegma’. By contrast, synchronic studies emphasize the contextual integration of Am 7:10–17 and concentrate on a narrative analysis. Within this focus it is striking, that the passage is often associated with a ‘drama’ but without assessing the methodological ramifications of such a claim. The present article takes this ‘synchronic gap’ up and relates it to approaches to view drama as a possible genre for prophetic books. In doing so, a reading of Am 7:10–17 as part of a narrator-mediated discourse using a dramatic mode shows that the passage can be deemed an entrance with three speeches integrated into the wider context of 7:1–8:3. Particularly the classification of 7:10a, 12aα, 14aα as narrator’s discourse using a dramatic mode makes this claim plausible.

scholarly journals Spatial Distribution and Geographical Mechanism of Natural Resources in China under the Orientation of the New Economic Demands

2021 ◽  
Vol 13 (14) ◽  
pp. 7956
Author(s):  
Xiangmin Zhang ◽  
Bin Yu ◽  
Hailong Yu ◽  
Zhuofan Li ◽  
Shen Luo ◽  
...  
Keyword(s):  
Spatial Distribution ◽  
Natural Resources ◽  
New Economy ◽  
The South ◽  
The North ◽  
Ecological Resources ◽  
Demand Structure ◽  
Administrative Units ◽  
Location Map ◽  
Resource Elements

The demand structure of resources for new economy is different from the traditional one in that its development may significantly change China’s economic location map and spatial pattern. Based on 343 administrative units of prefecture-level cities in China, this research constructs the measurement index system of terrestrial surface natural resources under the orientation of the new economic demands; this research mainly analyses the spatial distribution characteristics and geographical mechanism of natural resources by means of the spatial autocorrelation and spatial similarity calculation methods. The results show that: (1) The structure and endowment of natural resources under the orientation of the new economic demands need to be reexamined. The significance of a good environment and ecological resources has been highlighted. The coupling of resource elements better reveals the availability of natural resources. (2) The natural resources decrease from southeast to northwest, showing a pattern of “abundant in the south and east and scarce in the north and west”. Natural resources have a significant positive correlation in spatial distribution with two types of agglomeration: high-high agglomeration and low-low agglomeration, showing the local agglomeration feature of “high in the south and low in the north”. (3) Natural factors such as temperature, precipitation and altitude affect the spatial distribution of natural resources, with the temperature being the most significant. This indicates that the original natural environment and its role are the geographical mechanism for the formation and distribution of natural resources. The results could provide a reference for the development and the optimization of China’s new economy.

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