Title Nematerialiųjų investicijų pripažinimo nematerialiuoju turtu analizė /
Translation of Title Analysis of intangible investment for recognition as an intangible asset.
Authors Rudytė, Dalia ; Bužinskienė, Rita
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Is Part of Ekonomika ir vadyba: aktualijos ir perspektyvos.. Vilnius : BMK leidykla. 2013, Nr. 4, p. 7-17.. ISSN 1648-9098
Keywords [eng] intangible investments ; intangible assets ; accounting standards
Abstract [eng] Lithuania and other foreign countries, there is a lack intangible investments. Investment in human resources, research and development of new technologies become relevant activities of the organization. In 1978 year USA scientist Denison test results 1929 - 1976 period has proven to have the greatest impact on economic growth had labour supply quality (employee training, qualifications, etc.), the application of technical and scientific developments and new investment. Current scientists (A. Lönnqvist, L. Tech, 2002; A. Wyatt, M.A. Abernethy, 2003; T. Shah, A. Khedkar, 2006; G. T. R. Lin, J. Y. H. Tang, 2009; J. Mackevičius, J. Jarmalaitė, 2011; P. C. Dean, DBA, CMA, FLMI, K. cKenna, V. Krishnan, PhD, 2012; N. Sharma, 2012) in particular intangible investments for recognition as an intangible asset, and national and international organisations: the World Bank, the European Commission, the Organisation for Economic Cooperation and Development, the World Economic Forum, the Education and Training Monitoring and Analysis centre, the Knowledge Economy Forum, the Lithuania Innovation center, etc. activate international and innovation business, to highlight the usefulness and importance. [...].
Published Vilnius : BMK leidykla
Type Journal article
Language Lithuanian
Publication date 2013