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...

This paper reports findings from a small number of interviews (six) with internationally-active information professionals and academics using a semi-structured interview instrument. The value of information, its identification, use and impact are discussed. Seven themes were explored within the broad context of the role of information assets in enhancing organisational effectiveness. These them...

At a time when financial reporting is less than reliable, Behram Hansotia proposes that companies use a customer value scorecard to report statistics associated with customer lifetime value. These scorecards will clearly show if a company is making progress in increasing customer loyalty and share of wallet. C EOs, academicians and the financial community are all dissatisfied with the standard ...

with the increasing competition among companies and basic revise is essential staffing as a strategic factor and management needs and stakeholders organization to decision-making accountants noted the importance of measuring human value. the information was expressed as human resource accounting. the main discussion as to whether humans fit the traditional definition of assets, and how to measu...

Many assets derive their value not only from future cash flows but also from their ability to serve as collateral. In this paper, we investigate this collateral value and its impact on asset returns in an infinite-horizon general equilibrium model with heterogeneous agents facing collateral constraints for borrowing. We document that borrowing against collateral substantially increases the retu...