Intangible Asset Of Enterprises Research Articles

Accounting treatment of brand as an intangible asset of enterprises

The modern economy is qualified as an economy dominated by knowledge, creativity, high technology, or intangible assets. Intangible assets are a key determinant in the creation of value and cash flows of an enterprise. The brand plays a significant role in positioning the company, as intangible assets that have not yet been adequately formalized in financial accounting. A brand is a composite of intangible items such as copyright, patents, customer relationships, know-how, quality, company image. Accounting treatment for brand as an intangible asset is an attractive field of study, where the interests of contemporary researchers gravitate towards finding an adequate accounting treatment model. Accordingly, the main objective of this paper is to consider the accounting treatment of a brand as an intangible asset.

Recognizing Intellectual Capital in the Intangible Asset Structure of Enterprises in the Integration Period

Value theory is one of the fundamental problems of economics which is applied in many different disciplines. However, the application of this economic theory in recognizing the valuation of intellectual capital of enterprises is a complex issue, especially knowledge is considered as an important form of resource and exchanged on the market. According to modern accounting theories, the accounting of intellectual capital is associated with the use of a measure of value to recognize, measure, and report on intangible assets of enterprises. However, current accounting practices do not meet the information demand of enterprise knowledge resources. This article focuses on clarifying the theoretical issues of knowledge resources in enterprises and the current state of accounting of intellectual resources in particular and intangible assets accounting in general in Vietnam in the integration period. Based on the research on content, requirements for managing knowledge resources and accounting methods, this article provides the guiding principles for the development of the accounting of intangible assets to exploit the enterprise's knowledge resources.
 Keywords
 Intellectual capital, value theory, intangible assets, enterprises
 References
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E-learning for textile enterprises innovation improvement

The Erasmus Plus project- TEXMatrix: “Matrix of knowledge for innovation and competitiveness in textile enterprises”, financed through the Erasmus+ Programme, Strategic partnerships– KA2 for Vocational Education and Training, aims at spreading the creative and innovative organizational culture inside textile enterprises by transferring and implementing methodologies, tools and concepts for improved training. Five European partners form the project consortium: INCDTP – Bucharest, Romania (coordinator), TecMinho - Portugal, Centrocot - Italy, University Maribor, Slovenia, and “Gheorghe Asachi” Technical University of Iasi, Romania. These will help the textile enterprises involved in the project, to learn how to apply creative thinking in their organizations and how to develop the capacity for innovation and change. The project aims to bridge the gap between textile enterprises need for qualified personnel and the young workforce. It develops an innovative knowledge matrix for the tangible and intangible assets of an enterprise and a benchmarking study, based on which a dedicated software tool will be created. This software tool will aid the decision-making enterprise staff (managers, HR specialists, professionals) as well as the trainees (young employees, students, and scholars) to cope with the new challenges of innovation and competitiveness for the textile field. The purpose of this paper is to present the main objectives and achievements of the project, according to its declared goals, with the focus on the presentation of the knowledge matrix of innovation, which is a powerful instrument for the quantification of the intangible assets of textile enterprises.

Research on Patent Information Analyzing and Predicting System Based on Data Mining

Patents, as technological innovation achievements and sign, are potential and intangible assets of enterprises and can enhance their core competitiveness. How to obtain useful information and knowledge from a large number of patents data, have become an urgent problem. In order to satisfy the actual needs of enterprises for patent information, the paper proposed a frame of patent information analyzing and predicting system based on data mining. We designed the function structure of the system which consists of patent data preprocessing, patent data mining and patent mining results visualization. We also introduced the implementation method of each part in the system. By using the designed patent information mining and predicting system, enterprises can automatically gained the required patent information and improve their core competitiveness.

El desarrollo de la persona en el contexto de la gestión del talento humano

El desarrollo de las personas en el contexto de la gestión del talento humano, se relaciona con su educación y crecimiento personal orientado hacia el futuro. Los directivos están convencidos de la necesidad de desarrollar a sus colaboradores, por lo cual les permite participar más activamente en los objetivos y en la toma de decisiones de la empresa. El desarrollo de las personas es un conjunto de experiencias organizadas de aprendizaje, proporcionadas por la organización dentro de un período específico para ofrecer la oportunidad de mejorar el desempeño o el crecimiento humano. Involucra tres áreas de actividades: entrenamiento, educación y desarrollo. La Gerencia de Recursos Humanos trabaja en función del cambio organizacional y en varios métodos de desarrollo de personas, con el fin de enfocarlos y apoyar el cumplimiento de las estrategias y los objetivos de sus puestos; sobre esta base, establece a la persona como su activo intangible más importante y pone en preminencia que de su correcto desempeño y desarrollo depende el éxito o fracaso de la empresa. La certeza que las personas son lo más importante para la empresa, nace desde su misión, visión y objetivos, y se concreta cuando la economía y rentabilidad de las organizaciones es inmejorable, asegura al personal y un adecuado clima laboral. Sin embargo, ¿Hasta dónde se aplica el axioma de que las personas son el activo intangible fundamental de las empresas y que de la correcta conducción de esta verdad dependerá el éxito de la producción y rentabilidad empresarial? Vayámonos pues a la parte medular de este artículo, el cual tiene como intención fundamental, resolver estas interrogantes.

Kapitał intelektualny sektora przedsiębiorstw na tle produktu krajowego brutto według województw

This paper presents the results of a study on the relationship between the level of the intellectual capital of companies in the voivodships and the GDP per capita. Used for the analysis a taxonomic classification method, allowed voivodship grouping by intangible resources of companies. On this basis, the selection of diagnostic features, measurement and evaluation of the intellectual capital of the business sector in the provinces was made. Next, the values of correlation coefficients were defined, which showed no statistically significant correlation between the level of intellectual capital in companies and the GDP per capita. There has been, however, determined the relationship between these indicators. Voivodships, in which the intangible assets of enterprises have achieved a high and relatively similar size of the human capital level, structural and environmental conditions also have a high GDP per capita.