Debatable Provisions Concerning Characteritic and Estimation of Capacity of Organization Intangible Assets
In conditions of digital economy development intangible assets act as one of key sources of progress, as a strategic factor influencing conditions and prospects of the national finance system development, which stipulates topicality and timeliness of the research. The absence of a simple definition...
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| Format: | Article |
| Language: | Russian |
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Plekhanov Russian University of Economics
2022-02-01
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| Series: | Вестник Российского экономического университета имени Г. В. Плеханова |
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| Online Access: | https://vest.rea.ru/jour/article/view/1254 |
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| _version_ | 1849244310195666944 |
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| author | V. V. Manuylenko M. V. Galasova |
| author_facet | V. V. Manuylenko M. V. Galasova |
| author_sort | V. V. Manuylenko |
| collection | DOAJ |
| description | In conditions of digital economy development intangible assets act as one of key sources of progress, as a strategic factor influencing conditions and prospects of the national finance system development, which stipulates topicality and timeliness of the research. The absence of a simple definition of the notion ’intangible assets’ in Russian and overseas literature, its close connection and coincidence with such terms as ‘intangible, intellectual assets’, ‘goodwill’, ‘intellectual capital’, poor understanding of industrial purpose of intangible assets in organization business make up debatable aspects of the paper. The goal of the research is to reveal the economic content and to estimate capacity of organization intangible assets. As for the theoretical aspect of the research the author studies the notion ‘organization intangible assets’ in view of Russian and overseas legislation, identifies its distinctive characteristic and shows the logical interrelation between such notions as ‘intangible, intellectual assets’, ‘goodwill’, ‘intellectual capital’. Concerning the practical field of the research the author grounds the choice of J. Tobin coefficient both for estimation of intangible asset capacity and assessing the risk of getting / missing profits of their use. As a result a low capacity of intangible assets was elicited, which at the same time show risk of inefficiency use. |
| format | Article |
| id | doaj-art-9bd693c367644bc4b23182fe4e59929f |
| institution | Kabale University |
| issn | 2413-2829 2587-9251 |
| language | Russian |
| publishDate | 2022-02-01 |
| publisher | Plekhanov Russian University of Economics |
| record_format | Article |
| series | Вестник Российского экономического университета имени Г. В. Плеханова |
| spelling | doaj-art-9bd693c367644bc4b23182fe4e59929f2025-08-20T03:59:12ZrusPlekhanov Russian University of EconomicsВестник Российского экономического университета имени Г. В. Плеханова2413-28292587-92512022-02-010112313010.21686/2413-2829-2022-1-123-130919Debatable Provisions Concerning Characteritic and Estimation of Capacity of Organization Intangible AssetsV. V. Manuylenko0M. V. Galasova1North-Caucasus Federal UniversityNorth Ossetian state University named after Kosta Levanovich KhetagurovIn conditions of digital economy development intangible assets act as one of key sources of progress, as a strategic factor influencing conditions and prospects of the national finance system development, which stipulates topicality and timeliness of the research. The absence of a simple definition of the notion ’intangible assets’ in Russian and overseas literature, its close connection and coincidence with such terms as ‘intangible, intellectual assets’, ‘goodwill’, ‘intellectual capital’, poor understanding of industrial purpose of intangible assets in organization business make up debatable aspects of the paper. The goal of the research is to reveal the economic content and to estimate capacity of organization intangible assets. As for the theoretical aspect of the research the author studies the notion ‘organization intangible assets’ in view of Russian and overseas legislation, identifies its distinctive characteristic and shows the logical interrelation between such notions as ‘intangible, intellectual assets’, ‘goodwill’, ‘intellectual capital’. Concerning the practical field of the research the author grounds the choice of J. Tobin coefficient both for estimation of intangible asset capacity and assessing the risk of getting / missing profits of their use. As a result a low capacity of intangible assets was elicited, which at the same time show risk of inefficiency use.https://vest.rea.ru/jour/article/view/1254intangibleintellectual assetsintellectual capitalcapacityj. tobin coefficientrisk missing |
| spellingShingle | V. V. Manuylenko M. V. Galasova Debatable Provisions Concerning Characteritic and Estimation of Capacity of Organization Intangible Assets Вестник Российского экономического университета имени Г. В. Плеханова intangible intellectual assets intellectual capital capacity j. tobin coefficient risk missing |
| title | Debatable Provisions Concerning Characteritic and Estimation of Capacity of Organization Intangible Assets |
| title_full | Debatable Provisions Concerning Characteritic and Estimation of Capacity of Organization Intangible Assets |
| title_fullStr | Debatable Provisions Concerning Characteritic and Estimation of Capacity of Organization Intangible Assets |
| title_full_unstemmed | Debatable Provisions Concerning Characteritic and Estimation of Capacity of Organization Intangible Assets |
| title_short | Debatable Provisions Concerning Characteritic and Estimation of Capacity of Organization Intangible Assets |
| title_sort | debatable provisions concerning characteritic and estimation of capacity of organization intangible assets |
| topic | intangible intellectual assets intellectual capital capacity j. tobin coefficient risk missing |
| url | https://vest.rea.ru/jour/article/view/1254 |
| work_keys_str_mv | AT vvmanuylenko debatableprovisionsconcerningcharacteriticandestimationofcapacityoforganizationintangibleassets AT mvgalasova debatableprovisionsconcerningcharacteriticandestimationofcapacityoforganizationintangibleassets |