Using sectoral intangible investment data we confirm that intangible capital is a significant determinant of labour productivity growth. The sectoral setting further allows us to identify the differential impacts of intangible capital across industries with varying degrees of ICT intensity. Intangible capital appears to be significantly more productive in ICT-intensive sectors than in those tha...

Purpose. To represent the approach to estimating cost of commercial transfer integral intangible system (technology) as opposed set assessments separate intellectual property right objects. Methodology. determine estimation (technology), we use model involving formulas by algorithm investments in development innovative technology taking into account and result reduction time factor, carried out...

There are several strands that cope with particular intangible resources, such as intangible assets, intellectual, human, and organisational capital, data and information, knowledge and capabilities. However, by now there are no attempts to define and identify all intangible resources systematically in one framework. In this paper, an exhaustive and exclusive categorial system of all intangible...

BACKGROUND Road Traffic Injuries (RTIs) as a result of road traffic crashes (RTCs) rank as the leading cause of death, disability and property loss worldwide, especially in low and middle-income countries. This study aims to analyze the costs of RTCs in Iran. METHODS A standard human capital approach was used to estimate the costs. Costs included medical, administrative and funeral costs, pro...

The measurement and valuation of intangible assets are a matter of considerable interest to managers, investors, and accounting-standard setters. Important decisions concerning intangibles are hampered by the lack of systematic and comparable measures for these increasingly important assets. In this study, we provide an approach to estimating the value of intangible assets that are not recorded...

Although sophisticated economic modeling can be used to quantify intangible benefits, ROI calculations for clinical information systems are driven more by the values and strategic direction of an organization than by any other considerations. But investing in clinical information tools to ensure quality and patient safety is, in reality, required as a cost of doing business and functioning as a...

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...

Minor bicycle accidents are defined as "bicycle accidents not involving death or heavily injured persons, implying that possible hospital visits last less than 24 hours". Statistics about these accidents and related injuries are very poor, because they are mostly not reported to police, hospitals or insurance companies. Yet, they form a major share of all bicycle accidents. Official registratio...

This paper demonstrates how cost benefit analysis can be applied to large-scale ERP projects, and that these methods can incorporate intangible benefits, e.g., user satisfaction. Detailed information on the business case utilized by a large computer manufacturer in the decision to implement the SAP system R/3 is presented. Techniques that demonstrate how intangibles may be included in the stand...

This discussion encompasses the various types of human capital intangible assets. Some of these human capital intangibles qualify as intellectual property. Of course, like general commercial intangible assets, many human capital intangibles do not qualify as intellectual property. The most common type of human capital intangible is a business unit’s trained and assembled workforce. The assemble...