Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
Results
Showing 1 to 20 of 557 for “"Intangible"”.
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Transfer pricing and intangible assets: problem areas in addressing the transfer of intangible assets
… transfer pricing is applied to the transfer of intangible asset transfers there are certain areas and nuances that need to be recognized. These include the distinction between economic and legal ownership and the fact that the two concepts, in certain circumstance, are mutually exclusive. …
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Between the Intangible and Tangible
Between the intangible and tangible is the realm in which this thesis investigation takes place. The material presented here in a roughly chronological progression represents an exploration over the course of a year. This organization of thoughts and images will illustrate the processes and …
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La dimensión intangible del patrimonio urbano
O que perfaz um bem cultural na sua totalidade? Quais são os elementos presentes na culinária amazônica que compõem o Patrimônio Cultural praticado na cidade brasileira de Belém do Pará e quais são aqueles que constituem o Flamenco na cidade andaluza de Sevilha? Como se classifica o chamado duende, …
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The Intangible Reverberations Following Mergers & Acquisitions
This study preliminarily investigates how merger and acquisition (M&A) activities affect employees as stakeholders of the company system - specifically in the areas of leadership, communication, company direction, project autonomy, and path for career growth. Interviews of 14 employees supporting …
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Essays on information technology and intangible capital
… essays related to information technology and intangible capital. The first essay, "Valuing IT-Related Intangible Capital," examines the value of intangible assets in the firm. Using a panel of 130 firms from 2003-2006, we find that intangible assets are correlated with significantly higher …
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Intangible Assets Valuation in the Hospitality Industry
… is attributed to unrecorded or unrecognized intangible assets, has increased significantly since the 1970s. The issue of appropriately valuing these intangible assets, however, still remains unresolved. The purpose of this study is to address this lack of understanding of valuing intangible …
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Revealing intangible assets and archetypes for organisational change
… tool, which will be able to reveal the intangible assets and archetypes in organisations or communities. Its conceptual model is derived from the theories of complexity and archetypes and is consistent with their fundamental considerations. After being adequately contextualized, the …
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El rol del capital intangible en el crecimiento económico
… se ha reconocido la importancia del capital intangible a través de numerosas publicaciones, la mayoría originadas en el mundo desarrollado, que explican el crecimiento y la rentabilidad de nuevas dimensiones de la economía del conocimiento diferentes de las convencionales basadas en …
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Takeover gains and the recognition of identifiable intangible assets
… surrounding the recognition of identifiable intangible assets consequent to business acquisitions in Australia. There is a body of research that evaluates a firm’s decision to allocate acquisition premiums to identifiable intangible assets, rather than goodwill, and this behaviour is commonly …
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Tax Incentives and Fair Value Accounting for Intangible Assets
… the publicly reported fair values of acquired intangible assets. Post-acquisition accounting requires that the purchase price be allocated among the net assets of the acquired business based on their fair values with any remainder reported as goodwill. The tax planning strategies of US …
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Intangible resources and organization capital: measurement and economic evaluation
Intangible resources have raised the interests of scholars from different research areas due to their importance as crucial factors for firm performance; yet, contributions to this field still lack a theoretical framework. This research analyses the state-of-the-art results reached in the …
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Nanjing Library: A Study of Intangible Contents of Architecture
The thesis is to discuss how to design for our time(2005) while respecting traditional Chinese culture and philosophy. It proposes a solution to the conflict between traditional Chinese architecture and modernization patterned after the West. It is an attempt to respond to the question: how can …
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Intangible Cultural Heritage in Armed Conflict: An International Law Perspective
This thesis investigates the safeguarding of intangible cultural heritage (‘ICH’) under international law in armed conflict, addressing the seeming gap in existing legal frameworks. In general usage within international law, the term ‘cultural heritage’ is understood to comprise tangible as well as …
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The value of knowledge and intangible capital : a methodological investigation
Thesis (M.S.)--Massachusetts Institute of Technology, Sloan School of Management, 1994.
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Identification of Organization-Centric Intangible Capital in the Hospitality Industry
The pertinent investment in intangible assets is expected to lead to a firm's higher productivity and competitiveness. This study suggests that a restaurant firm should identify core intangible assets for its business, manage them systematically, and measure their value contribution. The essential …
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Essays in intangible capital reallocation, mergers and acquisitions and financial frictions
… firm level on the reallocation of tangible and intangible capital. First, at the aggregate level, I interpret firm physical capital sales data as tangible capital reallocation and data on mergers and acquisitions (M\&As) data on intangible capital reallocation. I document the cyclicality …
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Into the intangible: an exploration of gravity dream motifs among psychotherapists
… process. The invitation to talk about an intangible subject, the reflective distance from the dream space and then the phenomenological interview itself, all enabled the participants to reconnect with their dream selves. They were also able to retrieve new awarenesses and revive their …
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Intangible asset accounting and accounting policy selection in the football industry
… of this thesis is to evaluate the feasibility of intangible asset accounting in financial reporting with particular reference to the football industry. It also examines related accounting policies. Lack of reliable measurement is the major obstacle to the recognition of intangible assets. The …
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It’s all relative: the small craft museum's contribution to intangible cultural heritage
… illustrates the importance of perpetuating the intangible cultural heritage of heritage crafts in the UK. This study considers the ways in which small craft museums contribute to the UK’s intangible cultural heritage. This is achieved through the exploration of five small heritage craft museums: …
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