Open AccessIntellectual property as an intangible asset of coal mining enterprises
Author(s) -
С. М. Никитенко,
Maria A. Mesyats,
E. V. Korobeynikova
Publication year - 2019
Publication title -
iop conference series. earth and environmental science
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.179
H-Index - 26
eISSN - 1755-1307
pISSN - 1755-1315
DOI - 10.1088/1755-1315/377/1/012011
Subject(s) - intangible asset , intellectual property , business , coal mining , asset (computer security) , book value , value (mathematics) , coal , intangible property , industrial property , industrial organization , property (philosophy) , commerce , accounting , engineering , waste management , computer science , computer security , philosophy , earnings , epistemology , machine learning , operating system
The article is devoted to the analytical study of the value of intellectual property in the activities of coal mining enterprises (companies) of Kemerovo region. The authors test the hypothesis that knowledge-intensive technologies are considered by coal mining enterprises (companies) to be their intangible assets and should constitute a significant share in the overall structure of assets.