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 19 of 19 for “"Intangible Asset"”.
-
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 …
-
Value relevance of information in high-tech industries in Australia: financial and non-financial
… to obtain data: earnings, book value and intangible asset disclosures. Value relevance was examined by partially replicating and modifying Ohlson's (1995) Value Relevance Model, by incorporating quantified voluntary disclosures of intangible assets.
-
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. …
-
The value of business tourism in the performance of an organisation
… objective of this research. As knowledge is intangible the value of knowledge is hard to understand in terms of past performance such as financial statements but it is seen in the literature review that there are many beneficial implications of seeking knowledge not limited to risk management …
-
The value relevance of goodwill and its disclosure for companies listed on the JSE
… in accounting, because of the nature of this intangible asset, and changes in the accounting standards regarding the disclosure of goodwill and goodwill impairment. International Financial Reporting Standard (IFRS) 3 was implemented in March 2004 with the aim of improving the reliability of …
-
REPUTATION MANAGEMENT AT HIGHLY RANKED BUSINESS SCHOOLS IN THE UNITED STATES
A business school’s reputation is a valuable intangible asset. Reputations have been found to influence human behavior related to applications, enrollments, faculty hiring, donor giving, and graduate employment. Despite these findings, there remains room for more research into the defining …
-
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 …
-
El solar de Tejada, mil años de evolución institucional: de posible behetría medieval a bien de interés cultural
… dignities”), until its current status as an intangible Asset of Cultural Interest (BIC), after the declaration initiated by the General Directorate of Culture of the Government of La Rioja, approved and incorporated into the list of BICs of the Autonomous Community of La Rioja since 2016 …
-
On the Evolution of the National Design System: The Catch-up Perspective
… and international level. With the rise of the intangible economy, the evidence in this study presents that the global economy during the past decades has witnessed the transfer of design capability for product form from high-income countries to catch-up countries. However, product form as an …
-
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 …
-
The role of online social capital in luxury brand consumption in Saudi Arabia
… consumption. Therefore, Social capital can be intangible asset for the luxury brands which can improve their marketing strategies on social network sites. On a practical level, results show that luxury brand companies operating in Saudi Arabia should consider how to market their products to …
-
An evaluation of the impact of event attendance on perceptions of the host organisation’s reputation: a university case study
Reputation is an important asset for organisations worldwide. Many researchers have attempted to develop a measurement construct to assess an organisation’s reputation, with the RepTrak System being recognised to be the world’s first tool that assess reputation across multiple stakeholders and …
-
El Capital Intelectual: Impacto en el Valor de la Empresa
… tecnológicos. En este ambiente, los activos intangibles en general y el capital intelectual en particular son fundamentales para el éxito de una empresa. En la nueva economía, el capital intelectual provee una ventaja competitiva sustentable. Poder valorar este capital intelectual es …
-
Exploring the level of readiness and identifying Critical Success Factors (CSFs) for the successful adoption of the Virtual Team (VT) mode of work into the Omani Commercial Banking Sector (OCBS)
Knowledge has been realized as an invaluable intangible asset and source oforganisations' competitive advantage. Research on knowledge is as long as humancivilization history. The knowledge management (KM) field of research has grownsteadily reflecting the increased realization of the critical role …
-
INVESTIGATING THE DETERMINANTS AND ENDOGENOUS INFLUENCES OF ENVIRONMENTAL REPUTATION
<p>AN ABSTRACT OF THE DISSERTATION OF Young Soo Shim, for the Doctor of Philosophy degree in Accountancy, presented on 03/10/2017, at Southern Illinois University Carbondale. TITLE: INVESTIGATING THE DETERMINANTS AND ENDOGENOUS INFLUENES OF ENVIRONMENTAL REPUTATION MAJOR PROFESSOR: Dr. Royce D. …
-
INNOVATION IN DECLINING AND DISTRESSED FIRMS
… of organizational search, and the roles of intangible asset divestitures and human capital.</p> <p>The dissertation consists of three essays. The first essay proposes a persistence-based framework of organizational search. This framework connects the relative persistence of social and …
-
Valuing and managing brands: An internal accounting perspective. An empirical investigation of attitudes to internal brand valuation and organisational and behavioural implications associated with the way that the internal brand management accounting system is operated.
This thesis is concerned with accounting for the brand management function. Two distinct perspectives are taken: the first derives from aspects of organisational and behavioural accounting research, and the second concerns organisational implications of brand valuation. Both perspectives were …
-
Desarrollo de un modelo de evaluación de la gestión del conocimiento en empresas de manufactura
… la relación causa-efecto entre los indicadores intangibles (relacionados con los procesos de conocimiento) y los tangibles (establecidos en la gestión habitual en las empresas de manufactura). La aportación fundamental de esta investigación se centra en el desarrollo de un Modelo de Evaluación …