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  • The significance of intangible assets : a comparative analysis of croatian and slovenian hotel industry
    Jerman, Mateja ; Kavčič, Slavka, 1938-
    The analysis proves that in spite of the fact that many researches emphasise the importance of intellectual capital for the hotel industry the intangible assets do not constitute an important asset ... for Croatian and Slovenian hotels.The collected data were selected on the basis of annual accounts for the period 2004-2008. The results prove that despite their growing importance,there is no presence of major growth related to intangible assets in selected countries. Moreover the results demonstrate that there is no positive connection between the state of intangibles and ROE as could be expected on the basis of current literature. Furthermore the analysis proves that larger companies do not possess a greater extent of intangibles. The characteristics of the economy have changed from the industrial one to today'smore service and information oriented, but there is no major significance of intangibles in Slovene and Croatian hotel industry. Therefore a further research approach could analyZe the reasons for the non importance of intangibles as a source of competitiveness for the Croatian and Slovenian hotel enterprises.
    Type of material - conference contribution ; adult, serious
    Publish date - 2010
    Language - english
    COBISS.SI-ID - 3557847