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 70 for “"intangibles"”.
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Essays on Corporate Intangibles and Misconduct
… examines three different aspects of corporate intangibles or misconduct and their impact on firms. The first essay examines the impact of employee flexibility on firm value, the second essay examines whether the SEC can deter financial misconduct through its enforcement, and the third essay …
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Intangibles in a venture capital setting
In recent years intangibles have taken a more prominent role in the economy. Within the technology sector, young companies may have very little in terms of tangible assets. With no assets to serve as collateral, these companies often find it difficult to obtain funding. Venture capital firms …
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Hacia un nuevo modelo de valoración de intangibles
… tesi doctoral s'emmarca en l'àmbit dels actius intangibles i es centra en la seua valoració i mesura, en advertir una necessitat latent de documentació clara i extensa al respecte. A diferència de la resta de dissertacions en l'àrea, hom ha pretès allunyar-se del necessari però abundant anàlisi …
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The role of finance and intangibles in the financialised pharmaceutical sector
… outsourcing through takeovers and markets for intangibles. However, financial thinking does inspire the adoption by some firms of novel and controversial business strategies and models. These findings challenge influential notions within the literature, such as the perception that big pharma …
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An upgradeable agent-based model to explore non-linearity and intangibles in peacekeeping operations
Peacekeeping operations (PKO) have become a significant challenge to the German Armed Forces. For the development of tactics, techniques, procedures and equipment with combat operations, agent-based models have been developed, used and exploited for many years. Modeling and simulation of PKO, …
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La relevancia valorativa de los activos intangibles y del capital intelectual en el mercado de capitales argentino
… general analizar la relevancia valorativa de los intangibles, reconocidos y no reconocidos por la contabilidad, en el mercado de capitales argentino. La investigación se realiza sobre una muestra de empresas cotizantes durante el período 2009-2015, aplicando un modelo de construcción propia basado …
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La valoración empresarial basada en intangibles: de la revisión teórica a la evidencia empírica en escenarios de incertidumbre
… of quantifying them, the wide diversity of intangibles that may potentially generate value, and the lack of consensus among managers and investors regarding which of them exert the greatest influence on value and, therefore, deserve a greater allocation of resources. The objective of this …
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Value added tax - place of supply and the taxation of the electronic cross border supplies of services and intangibles
… governing cross border supplies of services and intangibles. These cross-border transactions are on the increase for many countries around the world. Cross-border transactions come with many challenges which impact current VAT rules and systems negatively and expose serious shortcomings in the …
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Investigating the Process of Valuing Investments in Intangibles: A Case Study in Safety and Security in the Multinational Hotel Industry
Safety and security have emerged as a major force driving change in the multinational hotel industry. As a problem area not well-developed in the literature but considered a crucial force influencing hotel firms' value by the multinational hotel community, safety and security provide an excellent …
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Tax Incentives and Fair Value Accounting for Intangible Assets
… of US multinationals often employ related-party intangibles transactions to direct related-party royalty payments from higher tax locations to a lower tax country. Such tax planning activities may affect the purchase price allocation to intangibles and goodwill for financial reporting purposes …
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Lineamientos para la evaluación de las fases de investigación y desarrollo en la creación de activos intangibles, por parte de la Industria Farmacéutica, como una herramienta para la unidad de auditoría interna.
… y desarrollo en la creación de activos intangibles, por parte la Industria Farmacéutica, como una herramienta para la unidad de auditoría interna. Tres son los propósitos específicos que se pretenden obtener del análisis elaborado en el este trabajo: el primero es proporcionar a los …
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Can intangibles be tangible? : safeguarding intangible heritage in the new South Africa : towards formulating policy for the conservation and sustainable management for living heritage
This dissertation takes its lead from ongoing research associated with the process of formulating policy and developing instruments for safeguarding living heritage or intangible heritage as it is commonly known. In the absence of a national policy and management guidelines for the conservation and …
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Transfer pricing and intangible assets: problem areas in addressing the transfer of intangible assets
… be able to address the unique nature of certain intangibles and that even the more complex methods involving both parties may fall short in situations where the rights and obligations connected to the intangibles assets are not subject to written agreements or accounting standards and procedures. …
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Intangible resources and organization capital: measurement and economic evaluation
… results reached in the literature concerning intangibles, their main features and evaluation problems and models. In search for a possible theoretical framework, the research draws a kind of indirect analysis of intangibles through the theories of the firm, their critic and developments. The …
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Three essays on the size and contribution of intangible investment to the overall capital stock
… explicitly the decision of firms to invest in intangibles. I then use the model to measure the contribution of intangible goods to the overall capital stock in the U.S. The model departs from the one mentioned earlier in that it highlights the embodiment of intangible goods in tangibles and the …
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Reconocimiento, medición y revelación de los activos intangibles distintos de la plusvalía en los estados financieros de las empresas del sector comercio en el Área Metropolítana de San Salvador.
Clases de activos intangibles -- Empersas comerciales en El Salvador -- Convenio Centroaméricano para la Preotección Industrial en El Salvador -- Ley de Impuesto sobre la Renta -- Código Tributario
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Análisis empírico del valor intangible de las empresas: desarrollo y aplicación de un modelo de valoración de las empresas
… mayor compresión de la relación de los activos intangibles con los resultados y la probabilidad de quiebra empresarial. El estudio se ha extendido a las empresas de distintos sectores de actividad y para diferentes tipologías de crecimiento (sostenible, en ventas y de mercado). En particular, se …
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Acquiring and Exploiting Knowledge: The Two Faces of Diversification
… of scope, but also due to the new knowledge and intangibles accumulated by the firm.
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