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.
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Showing 1 to 20 of 77 for “"Intangible Assets"”.
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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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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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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 assets and default risk: an examination of the credit default swap market
In this study I examine the impact of intangible assets on default risk. Extant research primarily focuses on the relevancy of intangible assets in the equity markets, but the relevance of intangible assets in the credit markets has not been extensively explored. In fact, due to the differences …
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Internally generated intangible assets the vaccine for UK listed finance industry financial contagion?
Context: Internally generated non-capitalised intangible assets (IGNIAs) are not included in companies' balance sheets per international accounting standards, as they do not contribute to providing firms with resilience during crises. However, some companies gain a competitive advantage by …
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An Original Institutionalist Approach to the Structure, Conduct, and Performance of the Pharmaceutical Industry: The Importance of Intangible Assets
… with a primary focus on the importance of intangible assets from the original institutional economics perspective. This is done in three main chapters. The first main chapter examines the importance of intangible assets within the context of the heterodox theory of the business enterprise. …
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An investigation into the importance and relevance of intangible assets in Malaysian digital Small and Medium-sized Enterprises (SMES) performance : the balanced scorecard approach
… resources, digital firms have begun appreciating intangible resources, instead of physical assets alone. Although recent studies have discovered that technological capital is widely accepted as the core in technology-based SMEs, questions continue to arise regarding the contribution of these …
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Az immateriális javak számviteli elmélete és alkalmazása a magyar szabályozási rendszerben = The Accounting Theory of Intangible Assets and its Application Under the Hungarian Regulations
A tudás alapú gazdaság és a tudás intenzív vállalat az utóbbi évtizedek divatos kifejezései. Vitathatatlan, hogy a globálisan és helyi szinten is megváltozott gazdasági és társadalmi feltételrendszerben a szellemi tőke gazdasági jelentősége megnőtt. A tudás és az információ elsődlegesen az …
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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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Reporting customer satisfaction in the annual reports
The importance of intangible assets as important value drlvers and critrcal success factors has increased in the customer centric world of today. Despite the importance of the intangible assets, intangible assets other than purchased goodwill are generally not recognised in the financial …
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Building Corporate Reputation: A Rhetorical Analysis of Press Releases from Fortune's 2010 Most and Least Admired Companies
… companies have found it difficult to admit that "intangible assets" such as reputation may have value (Fombrun, 1996). However, such intangible assets "create economic value because they reinforce a company's competitive position" (Fombrun, 6). Because of this insight, businesses are beginning to …
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Employee rights over inventions and innovations in employment in Kenya
We live in an economy where intangible assets have become valuable commodities. These intangible assets are created by individuals, or groups who apply their creativity and ingenuity appropriately. The result of such ingenuity and creativity is product that is deemed to be so important that it …
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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 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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