The study examines the correlation between marketing-related intangible assets and net income for the last reporting periodof 100 U.S. stock market leaders. Given that 102 companies were included in this ranking, but not all of them reported thenecessary information for the calculations, the sample for regression analysis was 44 companies. Based on information onmarketing-related intangible assets available in the companies’ reports, we concluded that the hypothesis that marketingrelated intangible assets determine net income is rejected because this factor is considered insignificant (Model 1). Of the fouranalyzed models, Model 4 is optimal for further use, which confirms the significant impact of marketing costs (expenses) onthe company’s net income. Our study makes two important contributions. First, the regression analysis based on the reportingdata of companies refutes the hypothesis that marketing-related intangible assets affect the company’s net income. Second,the proposed model (Model 4) confirms the significant impact of marketing expenses (costs) on net income, which leads toappropriate recommendations for further improvement of this model.

No abstract

In this work, we discuss the deconfinement phase transition to quark matter in hot/dense matter. We examine the effect that different charge fractions, isospin fractions, net strangeness, and chemical equilibrium with respect to leptons have on the position of the coexistence line between different phases. In particular, we investigate how different sets of conditions that describe matter in neutron stars and their mergers, or matter created in heavy-ion collisions affect the position of the critical end point, namely where the first-order phase transition becomes a crossover. We also present an introduction to the topic of critical points, including a review of recent advances concerning QCD critical points.