The convergence between artificial intelligence, sustainability measurement and knowledge management is reshaping how organisations diagnose vulnerability, create value and build resilience. This paper examines the Noverim case as the basis for a study hypothesis: AI-enabled sustainability ratings may help identify organisational disequilibrium before conventional accounting data reveal it. The article does not present original empirical […]
The valuation of human capital in a research department is crucial for the success and competitiveness of knowledge-intensive companies. This study aims to advance the understanding of human capital assessment by examining its impact within the research sector, which is vital for industries relying on innovation and knowledge creation. Previous research has focused on the […]
The study focuses on the valuation of multi-year rights to sports performances (DPS) of professional football players, which is crucial for understanding the correlation between costs and revenues and assessing the economic capital of football clubs. DPS are typically classified as intangible assets, but discrepancies between recorded costs and actual market value can impact compliance […]