Purpose – The purpose of this paper is to show that by exploring the intellectual structure of activity-based costing (ABC) based on the citation database of Google Scholar, one can understand the evolution and core ideas of the ABC discipline. Design/methodology/approach – This study employs the document co-citation method to model the intellectual structure of ABC between 1988 and 2008. After...

granting of intellectual property rights on biological materials could be very contentious issue from cultural, legal, ethical and religious points of view. this could be even more complicated, once it acquires an international dimension. the agreement on trade related intellectual property rights (trips) is the latest international arrangement under which, a complex structure for international...

limitations and exceptions of copyright is a main issue in the intellectual property law and it determines national welfare. limitations and exceptions strengths the community. thus, the justice among the owners and the community is essential. this article attempts to study the structure of copyright and limitations and exceptions and provides appropriate recommendations.

The current study aims to fill a gap in the knowledge base by investigating the structural brain characteristics of individuals with schizophrenia and superior intellectual abilities. Subcortical volumes, cortical thickness and cortical surface area were examined in intellectually normal and intellectually superior participants with schizophrenia and their IQ-matched healthy controls, as well a...

With the rise of the knowledge economy, the importance of intellectual capital has grown. The concept of intellectual capital was raised by Galbraith in 1969, since when the market to book value of corporations around the world has increased dramatically. The implication of this phenomenon is that value creating factors have shifted from tangible assets to intangible ones. Thus, in order to cre...