The calculation of the cost of intangible assets based on intellectual property

The article considers approaches to valuation of intellectual capital and intangible assets as well as the approaches to valuation of cost of work on creation of new technologies, such as normative, adaptive, program-target and programmatic. The method of calculating the cost of intangible assets created through intellectual property and aimed at improving the technologies operating in the market, and the creation of a fundamentally new product or fundamentally new technology is proposed. These intangible assets are focused at improving as technologies, existing on the market, and creation of fundamentally new products or innovative technology. This method of calculating the value of IA, which are the result of innovative projects, can be used to determine the price of the contracts for research and development. In this case, its main component is the expected result of the placing on the market created by the intangible assets. Thus, the method is a tool for promoting the creation of a market promising results of scientific-research and experimental-designing works. © IAEME Publication

Analysis of Articles on Education and Instructional Technologies (Scopus)

© 2020. All Rights Reserved. It is an indisputable fact that technology is a part of our lives. It is known that research and education technologies are concentrated. By examining the articles and dissertations published in the field, the scope, strengths and weaknesses of the studies were determined. An important gap has been filled in to guide researches what kind of studies may be needed in the future. Many studies for this purpose were found in the literature. However, since similar studies dealing with educational technologies are outdated, this study is considered important in terms of gathering current research trends and results. The aim of this study is to analyse the articles published in the Scopus database on educational technologies and instructional technologies, thematically and methodologically. The study was designed by adopting a case study from qualitative research models. The sample has not been determined for postgraduate dissertations to be included in the study, and it was aimed to reach the whole universe. In this context, all articles have been accessed through the library system of the university in the Scopus database included. The keywords ‘educational technologies’ and ‘instructional technologies’ were used in the article search. The document types have been examined by year, by country, by authors, by field research and by place of publication

Analysis of Articles on Education and Instructional Technologies (Scopus)

It is an indisputable fact that technology is a part of our lives. It is known that research and education technologies are concentrated. By examining the articles and dissertations published in the field, the scope, strengths and weaknesses of the studies were determined. An important gap has been filled in to guide researches what kind of studies may be needed in the future. Many studies for this purpose were found in the literature. However, since similar studies dealing with educational technologies are outdated, this study is considered important in terms of gathering current research trends and results. The aim of this study is to analyse the articles published in the Scopus database on educational technologies and instructional technologies, thematically and methodologically. The study was designed by adopting a case study from qualitative research models. The sample has not been determined for postgraduate dissertations to be included in the study, and it was aimed to reach the whole universe. In this context, all articles have been accessed through the library system of the university in the Scopus database included. The keywords ‘educational technologies’ and ‘instructional technologies’ were used in the article search. The document types have been examined by year, by country, by authors, by field research and by place of publication. © 2020. All Rights Reserved

The calculation of the cost of intangible assets based on intellectual property

The article considers approaches to valuation of intellectual capital and intangible assets as well as the approaches to valuation of cost of work on creation of new technologies, such as normative, adaptive, program-target and programmatic. The method of calculating the cost of intangible assets created through intellectual property and aimed at improving the technologies operating in the market, and the creation of a fundamentally new product or fundamentally new technology is proposed. These intangible assets are focused at improving as technologies, existing on the market, and creation of fundamentally new products or innovative technology. This method of calculating the value of IA, which are the result of innovative projects, can be used to determine the price of the contracts for research and development. In this case, its main component is the expected result of the placing on the market created by the intangible assets. Thus, the method is a tool for promoting the creation of a market promising results of scientific-research and experimental-designing works. © IAEME Publication