Business Process They are considerate as one of the most important intangible asset in an organization intangible asset in an organization An adequate management helps to adapt to changes

A Business Intelligence (BI) system is a technology that provides significant business value by improving the effectiveness of managerial decision-making. In an uncertain and highly competitive business environment, the value of strategic information systems such as these is easily recognised. High adoption rates and investment in BI software and services suggest that these systems are a princi...

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...

Purpose – This study investigates the adequacy of existing intangible asset models and defines and codifies common principal valuation drivers of intangible assets for use in enterprise balanced scorecard valuation practices of information technology (IT) firms. Design/methodology/approach – Existing intangible asset balance scorecard valuation models and value chain models are evaluated to ext...

We augment a q-theory model with intangible assets where investments in intangible assets incur adjustment costs and the accumulation of intangible assets leads to investmentspecific technological change. The key parameters of the model are estimated using crosssectional return data and the Generalized Method of Moments (GMM). Our results show that the intangible-assets-augmented q-theory model...

One of the main objectives of the European MUSING project is to design and test software tools in order to support the activities of small and medium sized businesses. In this paper we examine financial risk management and, more specifically, the self-assessment of business plans. The role of intangible assets is discussed, and we report on how intangible assets can be collected, how they can b...

This study focused on the adoption of Webbased applications in the insurance industry. An in-depth investigation of relevant literature on the technology adoption process and related issues, and the data collected from auto and life insurance companies identified several factors that affect e-insurance performance (in terms of both tangible and intangible benefits). Web site availability, organ...