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Copyright of Contabilidad y Dirección is the property of ACCID and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Contabilidad y Dirección is the property of ACCID and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Contabilidad y Dirección is the property of ACCID and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Propiedad Inmaterial is the property of Universidad Externado de Colombia, Centro de Estudios de la Propriedad Intelectual and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Técnica Tributaria is the property of Asociacion Espanola de Asesores Fiscales and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista del ICDT is the property of Instituto Colombiano de Derecho Tributario and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Innovar: Revista de Ciencias Administrativas y Sociales is the property of Universidad Nacional de Colombia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Introduction: This research analyzes whether the executive training offered by the MBA courses in Mexico provide reputation management training to future CEOs. The goal is to know the opinion of the heads of these programs regarding the object of study, as well as to delve into the design of the curriculums and the role of reputation. Methodology: An exploratory deductive research has been carried out where methodological triangulation is applied through two research techniques: the theoretical framework and the in-depth interview. The in-depth interviews were carried out with the academic managers of the MBAs to find out in detail the contents of the curricula and the criteria used to keep them updated, to determine if there is content related to corporate reputation, as well as the reasons for including them or not. Results: The academic managers of the MBA’s understand the importance of managing properly, but they do not consider that it should include specific subjects in the study plans, but treat it in a transversal way. Conclusions and discussion: There is a vision of reputation linked to economic results. The core of the studies is in the development of the dimensions linked to traditional business practice. [ABSTRACT FROM AUTHOR]

Products have tangible and intangible attributes that influence consumption decisions. In a consumer survey they chose the 13 most important human values and the 13 least important, from a list of 40; they rated the importance of six tangible attributes of the calla lily and expressed the frequency of consumption of the flower. Multidimensional scaling analysis was used to identify structure of human values in consumers. Tangible values and attributes were reduced by factor analysis. Three correlation coefficients were obtained: a) tangible attributes and consumption; b) human and residual values of tangible attributes, and consumption, and c) human values and consumption. Consumers were shown an image of a calla lily and asked to mention three words that came to mind. Proportions k test and Marascuilo procedure were applied to related word categories. Influence of human values occurred mainly via the direct route, evidencing the existence of intangible attributes, in addition to the tangible ones, that influence consumption decisions. The calla lily has a greater number of symbolic psychological meanings (81.3 %), than utilitarian (18.7 %). The symbolic psychological function includes sensory, emotional, and affective aspects. Results may vary within other cultural/regional contexts and with other research tools. [ABSTRACT FROM AUTHOR]

Copyright of Revista de Ciencias Sociales (13159518) is the property of Revista de Ciencias Sociales de la Universidad del Zulia Venezuela and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of De Computis is the property of Asociacion Espanola de Contabilidad y Administracion de Empresas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of aDResearch ESIC: International Journal of Communication Research / Revista Internacional de Investigación en Comunicación is the property of ESIC Business & Marketing School and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Universidad & Empresa is the property of Colegio Mayor de Nuestra Senora del Rosario and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of aDResearch ESIC: International Journal of Communication Research / Revista Internacional de Investigación en Comunicación is the property of ESIC Business & Marketing School and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Introduction: Intellectual capital valuation as intangible asset has earned relevance in organizations by converting in a competitive advantage source. In correspondence, at present work a intangible assets valuation with the implementation of an intellectual capital model is carried out in the "Ronera Central Agustín Rodríguez Mena", by keeping in mind its importance in value and competitiveness generation. Objective: To establish an intellectual capital model in the "Ronera Central Agustín Rodriguez Mena" that allows intangible resources measurement and management. Materials and Methods: Intangible assets owned by the organization are previously identified, considering the different organization capitals for its measurement. An intellectual capital model based on the three classical capitals, human, structural and relations are established. Results and Discussion: With the application of intellectual capital model, intangible assets classification in this company is carried out, in order to effectively detect and manage these assets whose performance crucially determines the viability, development and preservation of competitive advantages, positioning and the sustainable organization growth. Conclusions: Intangible assets opportune identification and management constitute a key element in value generation, producing competitive advantages that result into benefits, and must be reflected in company value. [ABSTRACT FROM AUTHOR]

Copyright of Araucaria is the property of Araucaria-Revista Iberoamericana de Filosofia, Politica y Humanidades and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Espacios is the property of Talleres de Impresos Oma and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Dilemas Contemporáneos: Educación, Política y Valores is the property of Dilemas Contemporaneos: Educacion, Politica y Valores and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Crónica Tributaria is the property of Instituto de Estudios Fiscales, Ministerio de Hacienda y Funcion Publica and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Espacios is the property of Talleres de Impresos Oma and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The organizations consider that the human being uses the capacities, skills and dexterity as instruments to: solve difficulties, raise the quality of life or accumulate wealth. This guarantees, through the intellectual capital of organizations, the sustainability of nations, in addition to developing trends such as: high performance, knowledge management, technology, intangibles, productivity and competitiveness, strategic components of institutional development. In this sense, the objective of the research is to determine the influence of variables in the scientific production of the universities, through descriptive-explanatory studies, based on the methods: analytic-synthetic and inductive-deductive. Instruments are applied to determine factors, such as: education and experience of teachers, with the purpose of transforming and strengthening research processes in the region. Different elements used by the Portela index are used for the analysis and evaluation of human talent and the generation of value by teacher-researchers. [ABSTRACT FROM AUTHOR]

Copyright of Revista Anagramas is the property of Editorial Universidad de Medellin and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Spanish Journal of Finance & Accounting / Revista Espanola de Financiacion y Contabilidad is the property of Taylor & Francis Ltd and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista del ICDT is the property of Instituto Colombiano de Derecho Tributario and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Mediterranean Journal of Communication / Revista Mediterránea de Comunicación is the property of Revista Mediterranea de Comunicacion / Mediterranean Journal of Communication and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Currently there are many formats of networks, associations, clubs, clusters and groups for all types of businesses. Most, if not all, businesses base their relationship on the potential interest, and as a result the bond is cyclical and unstable. This research examines the recognition/emotion paradigm raised by companies in their stakeholders. The study is based on the hypothesis that the commercial success or failure of a company is predictable as depends on the achievements or failures of the behaviours stated by the company (values, principles, policies, etc.), which generate emotions and are recognised by their stakeholders (customers, suppliers, employees, investors) through the socalled digital sources. The study measures, both qualitative and quantitatively, the feelings, emotions and sensations expressed by stakeholders towards the products and services on offer. The results of the application of the foresight tool suggest that there is a direct relationship between the perceptions/emotions of the public and the commercial success of companies, which are the subject of these perceptions/emotions. [ABSTRACT FROM AUTHOR]

There is a differential between stock market value and stock accounting value. This is related to intangible assets. A regression analysis, allows to conclude that total return to investors, profits as a percent of assets and total profits, with any (all are highly correlated) of the following measures, explain 60% of the differential. Measures arise from Fortune Magazine: "America's Most Admired Corporations" annual survey. They are: quality of management, long-term investment value, ability to attract, develop and keep talented people and wise use of corporate assets. Another measure, financial soundness, absorbs explanatory power of these variables but it is highly correlated with total profits. In general, financial soundness and human factors could explain differential fundamentally. However, an important 40% remains unexplained. [ABSTRACT FROM AUTHOR]

The complexity of the current world in which the organizations are developed, determine that the form of acquiring competitive advantages and sustained benefits in the long term is associate more and more towards the identification, measurement and management of intangible elements, and not infocus, as in the past, in the possession of the tangible assets. For the importance of the tourism sector, specially the hotels business in the Cuban economy, it appears as the objective of the investigation to elaborate a conceptual model for the identification of intangible elements that permit to obtain the necessary information for taking decisions in the hotel management. As the main result, was obtained a valid framework for the Business management, by offering a proposal of intangible elements grouped for components and dimensions, which must be promoted for the importance of these in the feature of the service and consequently in the generation of proficts. [ABSTRACT FROM AUTHOR]

Copyright of Intangible Capital is the property of Omnia Science and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Cuadernos de Contabilidad is the property of Pontificia Universidad Javeriana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Recerca is the property of Universitat Jaume I and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This article presents management implications regarding the change of bank made by customers belonging to detailed banking. Two types of satisfaction dimensions are identified: tangible and intangible. This allows analyzing the relevance intangible traits have on loyalty. For this reason, we carried out a random survey on 384 users of detailed banking in Spain, asking questions regarding quality of service, satisfaction, and possibility of change if there was some level of dissatisfaction. It was possible to show the relationship there is between satisfaction and change behavior. The dimensions used go into detail about the importance of intangible aspects with respect to the traditionally tangible ones. The former provide us with a better opportunity to foster loyalty among customers. [ABSTRACT FROM AUTHOR]

Copyright of Revista Electrónica CECIET is the property of Revista Electronica CECIET and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Intangible Capital is the property of Omnia Science and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Intangible Capital is the property of Omnia Science and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Propiedad Inmaterial is the property of Universidad Externado de Colombia, Centro de Estudios de la Propriedad Intelectual and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Doxa Comunicación is the property of Fundacion Universitaria San Pablo - CEU and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In the new economy, intangible assets have become the main creators of value to many firms. However, the valuation of these assets in the accounting framework raises several issues with respect to identification, measurement and control. In this paper the valuation, measurement and recognition of intangible assets and their impact on the financial statements are presented, analyzing the asymmetry in the allocation of resources in the equity market, the growth of investments in intangible assets and the market value of the digital economy. In a group of uruguayan companies arriving at a set of initial findings for the cases. We understand the need to review and amend the rules for the treatment of intangibles, seeking to integrate more sophisticated in IT. We also understand that the rules should provide more detailed guidance on disclosure for intangible and costs-benefits for companies (from the perspective of the capital market and investors). [ABSTRACT FROM AUTHOR]

Copyright of Cuadernos del Centro de Estudios de Diseño y Comunicación is the property of Cuadernos del Centro de Estudios de Diseno y Comunicacion and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Cuadernos de Contabilidad is the property of Pontificia Universidad Javeriana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)