It has been suggested that the Internet can be used to leverage a firm’s strategic assets. However, empirical research on complementarity is still rare and frequently inconclusive, especially in the context of small and medium-sized enterprises. We propose a theoretical framework with the independent variables business resources, dynamic capabilities and IT assets. Survey data of 146 small firm...

With the development of economy, accumulation of intangible assets has gradually become an approach of maintaining competitive advantage and gaining profits. The conventional method has cost approach, income approach and market approach. Thereinto, the income approach is widely used in the assessment of intangible assets. But we often get combined value of intangible assets if we adopt income a...

Recent years have seen developments in distributed ledger technologies, such as blockchain, that led to significant growth the number and type of digital assets available. In this article we review current practice small firms globally reporting on their financial statements. We then assess potential treatments under GAAP, namely intangibles, inventory or instruments. Finally, provide policy ad...

Ürünlerin küçük veya büyük coğrafî alanlarda veyahut küresel çapta dolaşımı gereksinimiyle doğru orantılı olarak varlığını devam ettirmiş olan lojistik, sanayi devrimleriyle birlikte hem teorik teknik anlamda gelişmeye etmiştir. Günümüzde bir tedarik zincirinin her yerinde yer alan lojistik faaliyetlerin teknolojiden en az üretim kadar etkilendiği görülmekte olup; endüstri 4.0 kavramıyla artık ...