2010. vol. 6, núm. 2

Sumari

  • Editorial: Language, frequency and bibliometric indexes 

    Simó Guzmán, José; Sallán Leyes, José María (Intangible Capital, 2010-04)
    Article
    Accés obert
    This editorial examines the actions undertaken in number 5 and announces two important changes for the numbers 6 and 7, namely frequency and languages. Furthermore, the use of some bibliometric indicators, such as impact ...

  • How to measure customer value and its relationship with shareholder value in a business-to-business market 

    Bermejo, Gustavo; Rodríguez Monroy, Carlos (Intangible Capital, 2010-04)
    Article
    Accés obert
    Intangible assets are difficult to measure, but nowadays the value of the shares of firms in the stock exchange market contains a high percentage of intangible capital and customers are one of the main intangible assets ...

  • Relationship between perceived organizational support, leadership behavior, and job satisfaction: an empirical study in Iran 

    Ahmad, Zainal Ariffin; Yekta, Zeinab Amini (Intangible Capital, 2010-04)
    Article
    Accés obert
    As the second largest producer of cement after Egypt in the Middle East, Iran planned to increase production from 33 million ton/yr (Mt/yr) currently to 70 Mt/yr by 2021 due to increase in local demand and also to compete ...

  • Towards the convergence of accounting treatment for intangible assets 

    Ramírez Córcoles, Yolanda (Intangible Capital, 2010-04)
    Article
    Accés obert
    This study aims at analysing the accounting treatment for identifiable intangible assets. Our research is based on the analysis of the Spanish regulation under the current General Accounting Plan of 2007 (from now on ...

  • Managing risk and knowledge in the internationalisation process 

    Rodriguez, Victoria; Barcos, Lucía; Álvarez, M. Jesús (Intangible Capital, 2010-04)
    Article
    Accés obert
    The internationalisation process in a company embodies a series of projects that are performed in different geographical regions. In some cases, especially in SMEs, companies are not capable of predicting the risks that ...

  • The good, the bad and the ugly: The shifting ethical stance of Malaysian consumers 

    Lau, Teck-Chai (Intangible Capital, 2010-04)
    Article
    Accés obert
    Due to the recent business ethical problems in Malaysia such as tax fraud, deceptive advertising, production of unsafe products and copyright piracy, the current research aim to examine ethical issues in the marketplace ...

  • How quality affects the bottom line?: A literature review 

    Texeira-Quirós, Joaquín; Almaça, José António; Fernandes-Justino, Maria do Rosário (Intangible Capital, 2010-04)
    Article
    Accés obert
    Improving quality is one of the tools that companies have to improve or maintain their market position. However, despite the large number of papers published, a clear conclusion of the impact of ISO9000 standards on business ...

  • Distribution and effect of R&D subsidies: A comparative analysis according to firm size 

    Herrera, Liliana; Bravo Ibarra, Edna (Intangible Capital, 2010-04)
    Article
    Accés obert
    This study considers the relationship between the size of the firm and innovation policy. The study includes a joint analysis of distribution and the effect of R&D subsidies on inputs and outputs of the innovation process ...

  • 25 números de Intangible Capital: análisis bibliométrico 

    Montes, Carlos (Intangible Capital, 2010-04)
    Article
    Accés obert
    En este trabajo se presentan los resultados obtenidos en un análisis bibliométrico de los artículos publicados en los primeros 25 números de la revista Intangible Capital. Se analizan el número de artículos, los autores y ...

  • State of the knowledge management in two groups of enterprises of state of Carabobo and state of Tamaulipas 

    Cordero Borjas, Ana Emilia; García Fernández, Francisco (Intangible Capital, 2010-04)
    Article
    Accés obert
    El trabajo tiene por objetivo determinar el grado de implementación del proceso de gestión de conocimiento en dos grupos de empresas seleccionadas de los estados Carabobo (Venezuela) y Tamaulipas (México). Se llevó a cabo ...

  • The effect of national brand image in the process of customer purchase decision 

    Da Silva, Elaine Lopes; Bravo Ibarra, Edna; Oliveira, Heloisa; Guzman Pedraza, Tulia (Intangible Capital, 2010-04)
    Article
    Accés obert
    El objetivo principal de esta investigación consiste en determinar el efecto de la imagen de las empresas de España en Brasil. Para tal efecto, se ha realizado un análisis comparativo de la imagen de las empresas de España, ...