Requirements for recognition and measurement of international assets of the moral  And its role in the rationalization of organizations to exploit these assets

Zamat Hassan, Faisal

	Requirements for recognition and measurement of international assets of the moral And its role in the rationalization of organizations to exploit these assets
Iraqi Journal For Economic Sciences
Article 1, Volume 0, Issue 15, 2017, Pages 101-121
Author
Faisal Zamat Hassan
Abstract
I miss the public companies that emerged at the beginning of the Industrial Revolution and beyond most of the value of (natural assets tangible Tangible Assets), and these companies General Motors and many oil companies in America, then companies have the land and buildings, factories, these assets are characterized by ease of measurement and accounting procedures of other, while in the latter half of the last century a new generation of companies such as coca Cola, Microsoft, Pfizer and missed most of the value of assets that have no natural form (intangible assets intangible Assets). Varied these assets in terms of type across these companies face competition (Coca Cola) has a trademark Trademark, and (Pfizer) has a patent patents, Inc. (Antil, and Microsoft) have the technical expertise and intellectual property Intellectual Property (Aswath, 2006, p.3) . In the late nineties wrote a lot about the importance of intangible assets of intellectual and its role in creating a competitive advantage, have provided theoretical models and studies in order to find the best practices to guide the deployment actor for each of these types of intangible assets and capital assets intellectual center of business world dominated by an increasingly asset-based knowledge (Lindsay & Lesley, 2004, p.20).

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