Port organizations have focused their efforts on physical or tangible assets, generating profitability and value. However, it is recognized that the greatest sustainable competitive advantage is the creation of knowledge using the intangible assets of the organization. The Balanced ScoreCard, as a performance tool, has incorporated intangible assets such as intellectual, structural and social c...

Intangible assets are regarded as the future value drivers of company performance. The increased economic importance requires an intensified analyst and investor awareness of (reported) intangible assets and their financial reporting quality. However, hardly anything is known about the actual importance and influence of different intangible asset classes in different industries. To fill this ga...

CONTEXT Youth assets are associated with a reduction in sexual risk behavior; however, little is known about this association among youth at high risk of engaging in unsafe behavior, such as those in one-parent households. METHODS In-home interviews were used to collect data from 1,253 inner-city teenagers and their parents. Multivariate logistic regressions were conducted separately for yout...

Blacks, Hispanics, and divorced women have historically experienced double-digit poverty rates in retirement, and divorce and other demographic trends will increase their representation in future retiree populations. For these reasons, we might expect an increase in the proportion of economically vulnerable divorced women in the future. This article uses the Social Security Administration's Mod...

Portfolio selection is an important issue for researchers and practitioners. Compared with the conventional probabilistic mean-variance method, fuzzy number can better describe an uncertain environment with vagueness and ambiguity. In this paper, the portfolio selection model with transaction costs and lending is proposed by means of possibilistic mean and possibilistic variance under the assum...

The paper addresses the problem of uncertainty reduction in estimation of future company performance, which is a result of wide range of enterprise’s intangible assets probable efficiency. To reduce this problem, the paper suggests to use quantum economy principles, i.e. implementation of Heisenberg principle to measure efficiency and potential of intangible assets of the company. It is propose...

This paper investigates the changes in firm value triggered by hypothetical corporate tax rate changes for which firms have balances on deferred tax allowances and deferred tax assets or liabilities. The effects on both investment to fixed assets and current assets are well taken care of with embedded production functions and firm investment decisions change over time through the accumulated pr...

This paper studies the dynamic Ramsey taxation of foreign assets in a small open economy model with international mobility of capital. The benevolent government of the small open economy chooses taxes on factors of local production and net foreign assets to finance an exogenous stochastic stream of government expenditures. The government can fully commit to future policies and balanced budgets,...