Purpose: The purpose of this paper is to review literature devoted to intangibles and their valuation and give examples of the methods that can be used for valuation of individual intangibles in financial terms.Design/methodology/approach: Paper presents a systematic review of articles dedicated to intangibles and their valuation.Findings: This review shows that there is a need for consensus in definitions of intangibles, intangible assets, knowledge assets and other related terms. These terms are used interchangeably in spite of their different meanings. Many methods for valuation of intangibles can be found in the literature, but widely accepted list of basic intangibles with suggested methods for their valuation in financial terms is still missing.Research limitations/implications: Not all the papers related to this topic could be covered in this paper. Presented list of important intangible components may be enhanced and examples of some other methods for their valuation may be added in the future.Practical implications: Paper calls for development of framework comprising list of the most important intangibles, proposals of methods used for their valuation and examples of their use. This framework can be helpful for organization, which are confronted with a difficult task of intangibles valuation.Originality/value: Basic definitions and differences between intangibles, intangible assets, identifiable intangible assets, knowledge assets and intellectual capital have not been mentioned in one paper yet. List of intangibles and methods for their valuation gives a direction for future work that can be fruitful for valuation of intangibles.

The paper investigates the relations of the macroeconomic indicators related to the competitiveness of the tourism sector among the explored countries. The tourism sector plays an important role with the purpose of contributing to the economy of each country and, thus, its competitiveness among the other countries. The fundamental aim of the paper is to investigate the relations between the macroeconomic indicators related to tourism and their influence on the economy of the countries. The data set comprises the eight macroeconomic indicators, of which the four ones are related to the gross domestic product, the two ones to employment, the penultimate one to investment, and the last one to expenditure. The observed period covers the years 1995 to 2019. The Euclidean distance is employed to evaluate the similarity of the countries and the cluster analysis to group them successively. There are several patterns visible in the analysis outcome. Firstly, the countries that behave differently for both groups of the indicators with Mexico at the top position. Secondly, the countries with considerable change throughout the observed period where Greece stands at the most extreme position for the gross domestic product indicators and Hungary in the case of the other economic indicators. Thirdly, Chile remains at the evenest position throughout the whole explored period for the first group of the indicators and the United States for the second group of the indicators. Finally, Australia has almost the same development for both groups at the evenest tendency.

This study aims to examine the localisation of selected parameters in the deployment and use of medical equipment in the Slovak Republic and to verify potential regional disparities. The study evaluates the benefits of an analytical platform for regulatory mechanisms in the healthcare system. The correspondence analysis is applied to the entire data set containing information regarding medical equipment distribution and mortality. The results highlight regional differences in the use of medical equipment throughout the analysed period from 2008 to 2014. The total amount of medical equipment increased slightly to 9192 devices during the time span. In 2014, there was a significant decrease of 16.44%. Disparities are found in the frequencies and structure of medical equipment. In some regions, medical equipment is not present or is present in low numbers. The results regarding regional disparities demonstrate the regional development of the amount of medical equipment. The deployment of medical equipment is not proportional, and not all of the analysed devices are available in each region. The tests also indicate the appropriateness of the amount of medical equipment and create a platform for further investigation. The results of the analysis suggest the unsuitable distribution of medical equipment throughout the Slovak regions, where there are significant regional disparities. These findings can serve as a monitoring platform to evaluate the accessibility and efficiency of medical equipment usage. No human participants were involved in the research.