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Suguru Sakuma and Tomoyuki Furutani
This study focuses on digital operational knowledge belonging to natural persons and proposes a greenfield approach to differentiate the value of intangibles from that of human intellectual capital. Our research approach involves two assessments. Assessm...
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Gretha Steenkamp and Nicolene Wesson
Researchers in developed countries have questioned whether share repurchase activity influences internal investment. The aim of this study was to investigate the relationship between share repurchases and internal investment (defined as capital expenditu...
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Cordelia Onyinyechi Omodero and Philip Olasupo Alege
Local governments are the motors that drive the lives of their citizens. There is no human individual who does not live under a local government, regardless of where they are situated. This is why every local authority?s environment requires a wide range...
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Fabio Borghetti, Michela Longo, Michela Bonera, Marco Libretti, Claudio Somaschini, Valentina Martinelli, Marco Medeghini and Renato Mazzoncini
Nowadays, designing and adopting sustainable and greener transport systems is of upmost interest. The European Commission and different EU countries are developing plans and programs?but also delivering resources?aimed at the decarbonization of cities an...
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Emmanuel Karapidakis, Marios Nikologiannis, Marini Markaki, Ariadni Kikaki and Sofia Yfanti
The EU has set ambitious targets to combat climate change. Incorporating renewable energy technologies to reduce greenhouse gas emissions is a critical aspect of achieving the European Union?s (EU) 2030 climate goals. Similarly to all member countries of...
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Shili Guo, Beibei Wang, Kui Zhou, Hui Wang, Qiuping Zeng and Dingde Xu
Poverty alleviation is the first battle to realize the rural revitalization strategy in China, and research on the sustainable livelihood of rural households is of great significance to solving the problem of rural poverty. Based on the sustainable livel...
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Belinda Lovely Luckyanti, Saiful Anwar
Pág. 214 - 226
The achievement of this study is to measure the relationship between net working capital, growth opportunity, capital expenditure, and cash conversion cycle on firm value with cash holding as an intervening variable. The population is Food and Beverage c...
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Tiago Pereira and Yordan Garbatov
This study develops a procedure for performing multi-attribute decision-making ship structural design of a multi-purpose ship. The already designed ship is further structurally designed to comply with the requirements of the Classification Societies. The...
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Siti Rohima,(Universitas SriwijayaIndonesia)Abdul Bashir,(Universitas SriwijayaIndonesia)Mardalena Mardalena,(Universitas SriwijayaIndonesia)Aning Kesuma Putri,(Universitas Bangka BelitungIndonesia)
Pág. 115 - 129
This study aims to determine tax revenues and capital expenditures before and during the COVID-19 pandemic on Indonesia's economic growth. The secondary data from 1980 to 2019 was collected through Badan Pusat Statistik (BPS). This study uses a descripti...
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Nemanja Veselinovic,Bojan Krstic,Tamara Radenovic
Pág. 013 - 026
In the knowledge economy era, human capital is a part of intellectual capital and a significant factor in enterprise competitiveness. The importance of human capital is often diminished due to the accounting expression of investments in human resources i...
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