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.

scholarly journals Hva kjennetegner forskning på lærerrollen under Kunnskapsløftet? En forskningskartlegging av studier av norske lærere, lærerstudenter og lærerutdannere

2018 ◽  
Vol 12 (1) ◽  
pp. 8
Author(s):  
Hege Hermansen ◽  
Marte Lorentzen ◽  
Sølvi Mausethagen ◽  
Tatjana Zlatanovic
Keyword(s):  
Systematic Review ◽  
Literature Review ◽  
Student Teachers ◽  
Teacher Educators ◽  
Review Literature ◽  
Research Literature ◽  
Research Field ◽  
Turn Of The Century ◽  
Teacher Roles ◽  
Knowledge Promotion

Den norske lærerrollen har blitt påvirket av en rekke utviklingstrekk siden årtusenskiftet. I denne artikkelen undersøker vi hva som kjennetegner forskning på lærerrollen publisert siden innføringen av Kunnskapsløftet. Vi beskriver tematiske, metodiske og analytiske egenskaper ved forskningsfeltet, basert på en systematisk forskningskartlegging av tidsskriftsartikler publisert mellom 2007 og 2016 med norske lærere, lærerstudenter og lærerutdannere som informanter. Et hovedfunn er at forskningen i stor grad er orientert mot læreres praksis, mens andre aspekter av lærerrollen er mindre belyst. Avslutningsvis diskuterer vi implikasjoner for forholdet mellom forsknings- og praksisfeltet.Nøkkelord: forskningskartlegging, kunnskapsoppsummering, lærerrollen, lærerprofesjonalitetWhat characterises research on teacher roles during the Knowledge Promotion? A systematic review of studies of Norwegian teachers, student teachers and teacher educatorsAbstractNorwegian teacher roles have been affected by a range of developments since the turn of the century. In this article, we examine the characteristics of research on teacher roles, published since the introduction of the Knowledge Promotion curriculum. We describe thematic, methodological and analytical characteristics of the research field, based on a systematic, configurative literature review of journal articles published between 2007 and 2016 that include Norwegian teachers, student teachers, and teacher educators as informants. A main finding is that the research literature is primarily oriented towards teachers' professional practice, whereas other aspects of teacher roles have received less attention. In conclusion, we discuss implications for the relationship between the field of research and the field of practice.Keywords: systematic review, literature review, teacher roles, teacher profes-sionalism

scholarly journals A Study on Public Blockchain Consensus Algorithms: A Systematic Literature Review

2020 ◽  
Author(s):  
Islahuddin Jalal ◽  
Zarina Shukur ◽  
Khairul Azmi Abu Bakar
Keyword(s):  
Systematic Review ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Relevant Literature ◽  
Review Of The Literature ◽  
Research Gaps ◽  
Consensus Algorithms ◽  
Incentive Strategies ◽  
Future Work

The purpose of this study is to present a systematic review of the literature on public blockchain consensus algorithms. Blockchain consensus algorithms have gain much popularity in last few years especially in the cryptocurrency field. Based on a systematic review of the relevant literature, we provide a classification of blockchain consensus algorithms, philosophy behind creation of blockchain consensus algorithms and as well as the rewards and incentive strategies of various public blockchain consensus algorithms. On the basis of these results, the research gaps and future work directions are identified for further study.

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.

Gestural Facilitation in Treatment of Apraxia of Speech

2010 ◽  
Vol 20 (3) ◽  
pp. 94-98
Author(s):  
Anastasia M. Raymer ◽  
Beth McHose ◽  
Kimberly Graham
Keyword(s):  
Systematic Review ◽  
Review Literature ◽  
Cognitive System ◽  
Apraxia Of Speech ◽  
Recent Systematic Review ◽  
Training Paradigm ◽  
Limb Apraxia ◽  
Speech Treatment ◽  
Verbal Production

Purpose: Luria (1970) proposed the use of intersystemic reorganization to use an intact system to facilitate improvements in a damaged cognitive system. In this article, we review literature examining the effects of gesture as a modality to promote reorganization to improve verbal production in apraxia of speech and anomia. Methods: A gestural facilitation training paradigm is described and results of a recent systematic review of apraxia of speech treatment are reviewed. The interplay between apraxia of speech and anomia are considered in response to gestural facilitation training. Results & Conclusions: Gestural facilitation effects are strongest in individuals with moderate apraxia of speech. Several factors appear to mitigate the effects of gestural facilitation for verbal production, including severe apraxia of speech and semantic anomia. Severe limb apraxia, which often accompanies severe apraxia of speech, appears to be amenable to gestural treatment, providing improvements in gesture use for communication when verbal production gains are not evident.

An empirical review of gambling expansion and gambling-related harm

2018 ◽  
Vol 64 (5-6) ◽  
pp. 295-306 ◽  
Author(s):  
Debi A. LaPlante ◽  
Heather M. Gray ◽  
Pat M. Williams ◽  
Sarah E. Nelson
Keyword(s):  
Literature Review ◽  
Peer Review ◽  
Empirical Data ◽  
Empirical Studies ◽  
Expansion Method ◽  
Responsible Gambling ◽  
Review Literature ◽  
Evidence Based ◽  
Empirical Comparison ◽  
Related Harm

Abstract. Aims: To discuss and review the latest research related to gambling expansion. Method: We completed a literature review and empirical comparison of peer reviewed findings related to gambling expansion and subsequent gambling-related changes among the population. Results: Although gambling expansion is associated with changes in gambling and gambling-related problems, empirical studies suggest that these effects are mixed and the available literature is limited. For example, the peer review literature suggests that most post-expansion gambling outcomes (i. e., 22 of 34 possible expansion outcomes; 64.7 %) indicate no observable change or a decrease in gambling outcomes, and a minority (i. e., 12 of 34 possible expansion outcomes; 35.3 %) indicate an increase in gambling outcomes. Conclusions: Empirical data related to gambling expansion suggests that its effects are more complex than frequently considered; however, evidence-based intervention might help prepare jurisdictions to deal with potential consequences. Jurisdictions can develop and evaluate responsible gambling programs to try to mitigate the impacts of expanded gambling.

A literature review on firms' internationalisation through e-commerce

2019 ◽  
pp. 121-143
Author(s):  
Riccardo Resciniti ◽  
Federica De Vanna
Keyword(s):  
Systematic Review ◽  
Literature Review ◽  
International Business ◽  
Decision Process ◽  
Foreign Markets ◽  
New Markets ◽  
Integrative Framework ◽  
The Past ◽  
The Relationship

The rise of e-commerce has brought considerable changes to the relationship between firms and consumers, especially within international business. Hence, understanding the use of such means for entering foreign markets has become critical for companies. However, the research on this issue is new and so it is important to evaluate what has been studied in the past. In this study, we conduct a systematic review of e-commerce and internationalisation studies to explicate how firms use e-commerce to enter new markets and to export. The studies are classified by theories and methods used in the literature. Moreover, we draw upon the internationalisation decision process (antecedents-modalities-consequences) to propose an integrative framework for understanding the role of e-commerce in internationalisation

Reticular erythematous mucinosis: Literature review and case report of a 24-year-old patient with systemic erythematosus lupus

Lupus ◽  
2020 ◽  
pp. 096120332096570
Author(s):  
Juliana P Ocanha-Xavier ◽  
Camila O Cola-Senra ◽  
Jose Candido C Xavier-Junior
Keyword(s):  
Systematic Review ◽  
Case Report ◽  
Literature Review ◽  
English Language ◽  
Case Reports ◽  
Histopathological Diagnosis ◽  
Skin Disorders ◽  
Histopathological Findings ◽  
Inflammatory Skin

Reticular erythematous mucinosis (REM) was first described 50 years ago, but only around 100 case reports in English have been published. Its relation with other inflammatory skin disorders is still being debated. We report a case of REM, including the clinical and histopathological findings. Also, a systematic review of 94 English-language reported cases is provided. The described criteria for clinical and histopathological diagnosis are highlighted in order to REM can be confidently diagnosed.

scholarly journals Typical Challenges of Governance for Sustainable Regional Development in Globalized Latin America: A Multidimensional Literature Review

2020 ◽  
Vol 12 (7) ◽  
pp. 2702
Author(s):  
Alejandro Balanzo ◽  
Leonardo Garavito ◽  
Héctor Rojas ◽  
Lenka Sobotova ◽  
Oscar Pérez ◽  
...  
Keyword(s):  
Systematic Review ◽  
Latin America ◽  
Literature Review ◽  
Regional Development ◽  
Environmental Conservation ◽  
Environmental Concerns ◽  
Regional Sustainability ◽  
Governance Challenges ◽  
Sustainable Regional Development ◽  
Do So

The paper aims to identify and analyze what types of governance challenges for sustainable regional development in the context of globalization are more frequently found in scholarship regarding Latin America. In order to do so, we carried out a systematic review of scholarly works discussing regional sustainability issues across the region. Analytically, it provides a heuristic multidimensional framework for organizing and typifying the most frequent sustainable regional development governance challenges under study, offering a nuanced and interrelated account of economic, environmental, political, and socio-spatial scientific discussions. According to our findings, scholarship on Latin America shows a bricolage-like scenery where political atomization linked to economic factionalism and fragmentation stand out as frequently analyzed situations. Another frequent topic relates to discussions about political endeavors linked to environmental concerns, connecting incidence strategies with collective environmental conservation approaches.

scholarly journals Diagnosis of tuberculosis in wildlife: a systematic review

2021 ◽  
Vol 52 (1) ◽  
Author(s):  
Jobin Thomas ◽  
Ana Balseiro ◽  
Christian Gortázar ◽  
María A. Risalde
Keyword(s):  
Systematic Review ◽  
Test Performance ◽  
Diagnostic Tests ◽  
Large Scale ◽  
Diagnostic Techniques ◽  
Review Literature ◽  
Meat Industry ◽  
Post Mortem ◽  
Serological Tests ◽  
Ongoing Research

AbstractAnimal tuberculosis (TB) is a multi-host disease caused by members of the Mycobacterium tuberculosis complex (MTC). Due to its impact on economy, sanitary standards of milk and meat industry, public health and conservation, TB control is an actively ongoing research subject. Several wildlife species are involved in the maintenance and transmission of TB, so that new approaches to wildlife TB diagnosis have gained relevance in recent years. Diagnosis is a paramount step for screening, epidemiological investigation, as well as for ensuring the success of control strategies such as vaccination trials. This is the first review that systematically addresses data available for the diagnosis of TB in wildlife following the Preferred Reporting Items of Systematic Reviews and Meta-Analyses (PRISMA) guidelines. The article also gives an overview of the factors related to host, environment, sampling, and diagnostic techniques which can affect test performance. After three screenings, 124 articles were considered for systematic review. Literature indicates that post-mortem examination and culture are useful methods for disease surveillance, but immunological diagnostic tests based on cellular and humoral immune response detection are gaining importance in wildlife TB diagnosis. Among them, serological tests are especially useful in wildlife because they are relatively inexpensive and easy to perform, facilitate large-scale surveillance and can be used both ante- and post-mortem. Currently available studies assessed test performance mostly in cervids, European badgers, wild suids and wild bovids. Research to improve diagnostic tests for wildlife TB diagnosis is still needed in order to reach accurate, rapid and cost-effective diagnostic techniques adequate to a broad range of target species and consistent over space and time to allow proper disease monitoring.

scholarly journals Early Detection Methods for Silicosis in Australia and Internationally: A Review of the Literature

2021 ◽  
Vol 18 (15) ◽  
pp. 8123
Author(s):  
Emma K. Austin ◽  
Carole James ◽  
John Tessier
Keyword(s):  
Early Detection ◽  
Literature Review ◽  
Detection Method ◽  
Detection Methods ◽  
X Rays ◽  
Review Of The Literature ◽  
Occupational Lung Disease ◽  
Work Related ◽  
Growing Body ◽  
Future Work

Pneumoconiosis, or occupational lung disease, is one of the world’s most prevalent work-related diseases. Silicosis, a type of pneumoconiosis, is caused by inhaling respirable crystalline silica (RCS) dust. Although silicosis can be fatal, it is completely preventable. Hundreds of thousands of workers globally are at risk of being exposed to RCS at the workplace from various activities in many industries. Currently, in Australia and internationally, there are a range of methods used for the respiratory surveillance of workers exposed to RCS. These methods include health and exposure questionnaires, spirometry, chest X-rays, and HRCT. However, these methods predominantly do not detect the disease until it has significantly progressed. For this reason, there is a growing body of research investigating early detection methods for silicosis, particularly biomarkers. This literature review summarises the research to date on early detection methods for silicosis and makes recommendations for future work in this area. Findings from this review conclude that there is a critical need for an early detection method for silicosis, however, further laboratory- and field-based research is required.

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