{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,3,26]],"date-time":"2025-03-26T13:09:46Z","timestamp":1742994586219,"version":"3.40.3"},"publisher-location":"Cham","reference-count":36,"publisher":"Springer International Publishing","isbn-type":[{"type":"print","value":"9783030722531"},{"type":"electronic","value":"9783030722548"}],"license":[{"start":{"date-parts":[[2021,1,1]],"date-time":"2021-01-01T00:00:00Z","timestamp":1609459200000},"content-version":"tdm","delay-in-days":0,"URL":"http:\/\/www.springer.com\/tdm"},{"start":{"date-parts":[[2021,1,1]],"date-time":"2021-01-01T00:00:00Z","timestamp":1609459200000},"content-version":"vor","delay-in-days":0,"URL":"http:\/\/www.springer.com\/tdm"}],"content-domain":{"domain":["link.springer.com"],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2021]]},"DOI":"10.1007\/978-3-030-72254-8_15","type":"book-chapter","created":{"date-parts":[[2021,3,29]],"date-time":"2021-03-29T04:02:31Z","timestamp":1616990551000},"page":"147-157","update-policy":"https:\/\/doi.org\/10.1007\/springer_crossmark_policy","source":"Crossref","is-referenced-by-count":0,"title":["Identification and Valuation of Invisible Hospital Assets in the Light of Their Reporting Presentation on the Example of a Psychiatric Hospital"],"prefix":"10.1007","author":[{"given":"Joachim","family":"Fo\u0142tys","sequence":"first","affiliation":[]},{"given":"Marzena","family":"Filus-Strojek","sequence":"additional","affiliation":[]},{"given":"Marek","family":"Ksol","sequence":"additional","affiliation":[]},{"given":"Wiktoria","family":"Fr\u0105cz","sequence":"additional","affiliation":[]}],"member":"297","published-online":{"date-parts":[[2021,3,30]]},"reference":[{"issue":"1","key":"15_CR1","doi-asserted-by":"publisher","first-page":"3","DOI":"10.1080\/00014788.2003.9729628","volume":"33","author":"D Alexander","year":"2003","unstructured":"Alexander, D., Archer, S.: On economic reality, representational faithfulness and the \u201ctrue and fair override\u201d. Account. Bus. Res. 33(1), 3\u201317 (2003)","journal-title":"Account. Bus. Res."},{"key":"15_CR2","doi-asserted-by":"publisher","first-page":"199","DOI":"10.2307\/2491314","volume":"36","author":"ME Barth","year":"1998","unstructured":"Barth, M.E., Clinch, G.: Revalued finanacial, tangible and intangible assets: associations with share prices and non-market-based value estimates. J. Acount. Res. 36, 199\u2013233 (1998)","journal-title":"J. Acount. Res."},{"issue":"1","key":"15_CR3","doi-asserted-by":"publisher","first-page":"41","DOI":"10.1111\/1468-2370.00053","volume":"3","author":"N Bontis","year":"2002","unstructured":"Bontis, N.: Assessing knowledge assets: a review of the models used to measure intellectal capital. Int. J. Manage. Rev. 3(1), 41\u201360 (2002)","journal-title":"Int. J. Manage. Rev."},{"key":"15_CR4","unstructured":"B\u0105k, M.: Aktywa niewidzialne przedsi\u0119biorstwa \u2013 istota i znaczenie, \u201eZeszyty Teoretyczne Rachunkowo\u015bci\u201d 62 (118), 41\u201355 (2011)"},{"key":"15_CR5","unstructured":"Chojnacka, E., Wi\u015bniewska, J.: Wybrane zagadnienia pomiaru, wyceny, ewidencji i uj\u0119cia sprawozdawczo\u015bci kapita\u0142u intelektualnego. Zeszyty Teoretyczne Rachunkowo\u015bci, tom 83(139), 35\u201364 (2015)"},{"key":"15_CR6","unstructured":"Gos, W., Ho\u0144ko, S.: Know-how jako sk\u0142adnik aktyw\u00f3w. Prace Naukowe Uniwersytetu Ekonomicznego we Wroc\u0142awiu 190, 82\u201396 (2011)"},{"key":"15_CR7","doi-asserted-by":"publisher","first-page":"13","DOI":"10.1016\/j.aos.2014.11.001","volume":"40","author":"C Erb","year":"2015","unstructured":"Erb, C., Pelger, Ch.: Twisting words? A study of the construction and re construction of reliability in financial reporting standard-setting. Account. Organ. Soc. 40, 13\u201340 (2015)","journal-title":"Account. Organ. Soc."},{"issue":"1","key":"15_CR8","doi-asserted-by":"publisher","first-page":"556","DOI":"10.1186\/s12913-015-1234-0","volume":"15","author":"JM Evans","year":"2015","unstructured":"Evans, J.M., Brown, A., Baker, G.R.: Intellectual capital in the healthcare sector: a systematic review and critique of the literature. BMC Health Serv. Res. 15(1), 556 (2015)","journal-title":"BMC Health Serv. Res."},{"key":"15_CR9","volume-title":"A True and Fair View in Company Accounts","author":"D Flint","year":"1982","unstructured":"Flint, D.: A True and Fair View in Company Accounts. Gee & Co., United Kingdom (1982)"},{"key":"15_CR10","unstructured":"Kotyla, C.: Ograniczenia bilansowe mo\u017cliwo\u015bci ujawniania zasob\u00f3w niematerialnych, Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego. Finanse, Rynki Finansowe, Ubezpieczenia 17, 95\u2013101 (2009)"},{"key":"15_CR11","unstructured":"Mu\u0107ko, P.: Problemy uznawania warto\u015bci niematerialnych w rachunkowo\u015bci. w: Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego nr 832 Finanse, Rynki Finansowe, Ubezpieczenia 71(2014), 121\u2013134 (2007)"},{"key":"15_CR12","unstructured":"Golat, R.: Prawne aspekty know-how, Raport SEKOCENBUD.PL, raportsekocenbud.pl\/artykul\/pokaz\/news\/prawne-aspekty-know-how\/ (2013)"},{"key":"15_CR13","unstructured":"Hass-Symotiuk, M.: Przekszta\u0142cenie samodzielnych publicznych zak\u0142ad\u00f3w opieki zdrowotnej w sp\u00f3\u0142ki kapita\u0142owe a efektywno\u015b\u0107 gosodarowania zasobami opieki zdrowotnej, Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego nr757. Finanse, Rynki, Ubezpieczenia 58, 57\u201367 (2013)"},{"key":"15_CR14","unstructured":"Klich, J.: Wok\u00f3\u0142 dysfunkcji zarzadzania samodzielnymi publicznymi zak\u0142adami opieki zdrowotnej. Zarz\u0105dzanie PubliczneNr 3(5), 119\u2013133 (2008)"},{"key":"15_CR15","unstructured":"Kludacz-Alessandri, M.: Stosowanie narz\u0119dzi polityki rachunkowo\u015bci w polskich szpitalach. Zeszyty Teoretyczne Rachunkowo\u015bci, tom 89(145), 77\u201394 (2016)"},{"key":"15_CR16","unstructured":"Kotyla, C.: Ogranizenia bilansowe mo\u017cliw\u015bci ujawniania zasob\u00f3w niematerialnych, Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego. Finanse, Rynki, Ubezpieczenia 17, 95\u2013101 (2009)"},{"key":"15_CR17","unstructured":"Krajowy Standard Rachunkowo\u015bci nr 9 Sprawozdanie z dzia\u0142alno\u015bci (2014)"},{"key":"15_CR18","doi-asserted-by":"crossref","first-page":"36","DOI":"10.33225\/pec\/15.68.36","volume":"68","author":"EW Maruszewska","year":"2015","unstructured":"Maruszewska, E.W., Szewieczek, A., Strojek-Filus, M.: Truth, faithfullness and reliability vagueness In the accounting theory as a challenge for accounting teachers. Prob. Educ. 21st Century 68, 36\u201351 (2015)","journal-title":"Prob. Educ. 21st Century"},{"key":"15_CR19","unstructured":"Michalczuk, G.: Mo\u017cliwo\u015bci identyfikowania i pomiaru know-how w rachunkowo\u015bci, Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego. Finanse, Rynki, Ubezpieczenia 18, 301\u2013308 (2009)"},{"key":"15_CR20","unstructured":"International Accounting Standards Board \u2013 IASB. Intangible assets. International Accounting Standards No. 38, London, UK (2004)"},{"key":"15_CR21","unstructured":"Niklewicz-Pijaczy\u0144ska, M.: Wycena warto\u015bci niematerialnych i prawnych przedsi\u0119biorstwa na przyk\u0142adzie praw w\u0142asno\u015bci przemys\u0142owej. Zarz\u0105dzanie i Finanse, 15(2), 99\u2013108 (2017)"},{"key":"15_CR22","volume-title":"Rachunkowo\u015b\u0107 finansowa aktyw\u00f3w kompetencyjnych i kapita\u0142u intelektualnego. Nowy dzia\u0142 rachunkowo\u015bci","author":"L Niemczyk","year":"2013","unstructured":"Niemczyk, L.: Rachunkowo\u015b\u0107 finansowa aktyw\u00f3w kompetencyjnych i kapita\u0142u intelektualnego. Nowy dzia\u0142 rachunkowo\u015bci. Pacioli Institute, Rzesz\u00f3w (2013)"},{"key":"15_CR23","unstructured":"Newsad, N.A., Matuga, T.A., Mello, T.J.: HealthCare Appraisers, White Paper, Intangible Assets i Healthcare, Healthcare Appraisers, Inc. (2014)"},{"issue":"2","key":"15_CR24","first-page":"181","volume":"4","author":"J Rodov","year":"2002","unstructured":"Rodov, J., Leliaert, P.: FiMIAM: financial method of intangible assets measurement. J. Intellect. Capital 4(2), 181\u2013190 (2002)","journal-title":"J. Intellect. Capital"},{"key":"15_CR25","unstructured":"Commission Regulation (EU) No. 316\/2014 of 21 March 2014 on the application of Art. 101 paragraph. 3 of the Treaty on the Functioning of the European Union to the category of technology transfer agreements, https:\/\/eur-lex.europa.eu\/legal-content\/PL\/TXT\/PDF\/?uri=CELEX:32014R0316&from=PL. Accessed 15 Sept 2020"},{"issue":"5","key":"15_CR26","doi-asserted-by":"publisher","first-page":"583","DOI":"10.1080\/13561820.2018.1544118","volume":"33","author":"EA Rider","year":"2019","unstructured":"Rider, E.A., Coneau, M., Truog, R.D., Boyer, K., Meyer, E.C.: Identifying intangible assets in interprofessional healthcare organizations: feasibility of an asset inventory. J. Interprofessinal Care 33(5), 583\u2013586 (2019)","journal-title":"J. Interprofessinal Care"},{"key":"15_CR27","unstructured":"Szewieczek, A.: Elementy rachunkowo\u015bci w podmiocie leczniczym, Wydawnictwo Uniwersytetu Ekonomicznego w Katwicach (2011)"},{"key":"15_CR28","unstructured":"Ustawa z dnia 29 wrze\u015bnia 1994 r. o rachunkowo\u015bci, ujednolicony tekst Dz. U. 2019, poz. 351"},{"key":"15_CR29","unstructured":"Ustawa z dnia 26 lipca 1991 r. o podatku dochodowym od os\u00f3b fizycznych, tekst ujednolicony Dz. U. 2019, poz. 1387"},{"key":"15_CR30","doi-asserted-by":"crossref","unstructured":"Wyrok NSA z 31.07.2003 r. III SA 1661\/01","DOI":"10.1142\/S0219030303000065"},{"issue":"2","key":"15_CR31","doi-asserted-by":"publisher","first-page":"22","DOI":"10.1111\/j.1835-2561.2001.tb00185.x","volume":"11","author":"A Wyatt","year":"2001","unstructured":"Wyatt, A., Matolcsy, Z., Strokes, D.: Capitalization of intangibles \u2013 a review of current practice and the regulatory framework. Aust. Account. Rev. 11(2), 22\u201338 (2001)","journal-title":"Aust. Account. Rev."},{"key":"15_CR32","doi-asserted-by":"publisher","first-page":"262","DOI":"10.1016\/j.accfor.2011.04.003","volume":"35","author":"D Zeghal","year":"2011","unstructured":"Zeghal, D., Maaloul, A.: The accounting treatment of intangibles \u2013 a critical review of the literature. Account. Forum 35, 262\u2013274 (2011)","journal-title":"Account. Forum"},{"issue":"3","key":"15_CR33","doi-asserted-by":"publisher","first-page":"358","DOI":"10.1111\/j.1467-6281.2009.00293.x","volume":"45","author":"SH Penman","year":"2009","unstructured":"Penman, S.H.: Accounting for intangible assets: there is also an income statement. Abacus 45(3), 358\u2013371 (2009)","journal-title":"Abacus"},{"key":"15_CR34","unstructured":"Zarzecki, D.: Metody wyceny warto\u015bci niematerialnych i prawnych. http:\/\/e-rachun-kowosc.pl\/artykul.php?view=404&part=2"},{"key":"15_CR35","unstructured":"https:\/\/bip.kocborowo.pl\/struktura-wlasnosciowa-i-majatkowa-szpitala.html. Accessed 20 Apr 2020"},{"key":"15_CR36","unstructured":"https:\/\/bip.psychiatria.com\/sites\/default\/files\/zalaczbudzmaj\/majatek_stan_30.06.2018.pdf. Accessed 20 Apr 2020"}],"container-title":["Advances in Intelligent Systems and Computing","Control, Computer Engineering and Neuroscience"],"original-title":[],"language":"en","link":[{"URL":"http:\/\/link.springer.com\/content\/pdf\/10.1007\/978-3-030-72254-8_15","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2022,12,22]],"date-time":"2022-12-22T18:40:40Z","timestamp":1671734440000},"score":1,"resource":{"primary":{"URL":"http:\/\/link.springer.com\/10.1007\/978-3-030-72254-8_15"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2021]]},"ISBN":["9783030722531","9783030722548"],"references-count":36,"URL":"https:\/\/doi.org\/10.1007\/978-3-030-72254-8_15","relation":{},"ISSN":["2194-5357","2194-5365"],"issn-type":[{"type":"print","value":"2194-5357"},{"type":"electronic","value":"2194-5365"}],"subject":[],"published":{"date-parts":[[2021]]},"assertion":[{"value":"30 March 2021","order":1,"name":"first_online","label":"First Online","group":{"name":"ChapterHistory","label":"Chapter History"}},{"value":"ICBCI","order":1,"name":"conference_acronym","label":"Conference Acronym","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"International Scientific Conference on Brain-Computer Interfaces BCI Opole","order":2,"name":"conference_name","label":"Conference Name","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"Opole","order":3,"name":"conference_city","label":"Conference City","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"Poland","order":4,"name":"conference_country","label":"Conference Country","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"2021","order":5,"name":"conference_year","label":"Conference Year","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"21 September 2021","order":7,"name":"conference_start_date","label":"Conference Start Date","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"21 September 2021","order":8,"name":"conference_end_date","label":"Conference End Date","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"icbci 2021","order":10,"name":"conference_id","label":"Conference ID","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"https:\/\/bci.po.opole.pl\/","order":11,"name":"conference_url","label":"Conference URL","group":{"name":"ConferenceInfo","label":"Conference Information"}}]}}