Development of Accounting for Intangible Assets Based on the Theory of Intellectual Capital

The relevance of the study lies in the fact that development of a market economy and enterprises themselves, especially in a highly competitive environment, is almost impossible without the active orientation of production structures towards innovative and intellectual activities. The question of the nature of intellectual capital and how it is measured is therefore relevant, since it is the efficient use of such capital that greatly improves the quality of information, and improve management technology and innovation.

Legal views of s.dnistryans’kyi on major economic categories in the context of austrian law

In the article the general theoretical aspects Stanislav Dnistrians’kyi views on basic economic concepts in their relationship with the law. The opinions scholar capital, credit, the product.Displaying their interpretation of Austrian law.The influence of past and current S. Dnistrians’ky ilegal and economic ideas in his vision of the basic economic phenomena and processes. The authors singled out the original vision lawyer for compliance with Austrian law by economic relations which originated or actively functioning in the conditions of contemporary economics.