The Financial Accounting impedes the registration on behalf of the information on the intangible of the different companies. To attenuate this situation, many companies offer voluntary data on them in the accounting documentation. This work analyzes the voluntary information of…

One of the most prominent areas in the two last decades of intangible assets research has been, doubtlessly, the issues related to the creation and exploitation of organizational knowledge. But organizational knowledge is a complex process
indeed, where multiple levels…

The aim of this text is to demonstrate the nature of the process of industrial change taking place in the Teruel economy during the period 1992-1998. The text forms part of a research project centred on pinpointing the most dynamic…

This article will examine the level of sustainability for companies in Continuous Improvement Management and the factors which are supporting sustainability during time, through a survey to 350 companies of Basque Autonomous Community and Navarra in June of 2009. The…

In the last 30 years of research of lean manufacturing many different questionnaires was proposed to check the degree of the use of the concept. The set of the items used changed considerably from one investigation to another one. Until…