Results

In the agri-food and retail sectors, value does not lie solely in product quality or retail space, but in the trust consumers place in the

Although the presence of women in science, technology, engineering, and mathematics (STEM) fields has steadily increased over recent decades, their transition into the world of

In industry, a company’s value is no longer measured solely by the tonnage of its machines or the surface area of its warehouses. Analysis of

In the world of Luxury, Fashion, and Cosmetics, a company’s value does not lie solely in its inventory or factories, but in its imagination—its brand

In the world of traditional accounting, a factory is worth gold, but a brand, a patent, or a corporate culture is often worth… nothing, or

While the software sector relies on speed of execution, the Healthcare and Biotechnology sector is built on long-term horizons and scientific breakthroughs. This is the

In the digital economy, source code often lies at the core of intellectual property rights—but how is its financial value determined? Analysis of our assignments

1. Introduction: The Enigma of Invisible Value Why can two companies with identical revenues be valued so differently during a sale or a fundraising round?

After exploring how to legally protect know-how and the challenges of its accounting recognition, the central question arises: what is it actually worth? Financial valuation

Know-how is often the most valuable asset of an innovative company—its “grey gold.” Yet this competitive advantage remains difficult to protect and to reflect in