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Tesi sul tema "Intangibles"

Autore: Grafiati
Pubblicato: 4 giugno 2021
Ultima modifica: 25 luglio 2025

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1

Liao, Chih-Hsien. "Does Corporate Governance Reduce Information Asymmetry of Intangibles?" Case Western Reserve University School of Graduate Studies / OhioLINK, 2009. http://rave.ohiolink.edu/etdc/view?acc_num=case1218675062.

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2

Ott, Christian. "Mergers & Acquisitions and Intangibles." Doctoral thesis, Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2012. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-95583.

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Abstract (sommario):
This dissertation explores the disclosure on intangibles acquired in Mergers & Acquisitos. The related empirical analyses are based on a sample of M&As that are accounted for under the International Financial Reporting Standards (IFRS) and United States Generally Accepted Accounting Principles (US-GAAP). In three different research papers I answer three distinct research questions. In order to enable capital providers and other external stakeholders to evaluate the PPA, the International Financial Reporting Standard 3 (IFRS 3) and the Statement of Financial Accounting Standards 141 (SFAS 141)
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3

Filippelli, Candace L. "Intangibles: The Most Valuable Unrecorded Asset." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/749.

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This thesis proves that intangible assets are impossible to accurately value because of their inherently complex attributes. Intangibles have always existed in the market, but their presence has nearly quadrupled in the last few decades due to the Information Revolution. This technological breakthrough was characterized by the globalization of knowledge, communication, and trade. This dissemination of knowledge due to the infrastructural changes of both the telecommunication and transportation industries transformed the economy from a ‘product-driven’ market to a ‘knowledge-driven’ market. Thi
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4

Cordina, Renzo. "Intangibles in a venture capital setting." Thesis, University of Strathclyde, 2014. http://oleg.lib.strath.ac.uk:80/R/?func=dbin-jump-full&object_id=23165.

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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 attempt to fill this funding gap by providing finance in exchange for equity. This research considers intangibles from the point of view of the venture capitalist. Specific emphasis is made on patenting, as a formal way of protecting intellectual property. In high technology firms patents not only prevent
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5

Ramírez, Córcoles Yolanda. "Divulgación de la información sobre intangibles en organizaciones españolas." Pontificia Universidad Católica del Perú, 2012. http://repositorio.pucp.edu.pe/index/handle/123456789/114835.

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Abstract (sommario):
In the knowledge-based economy, the wealth creation is associated with the development and maintenance of competitive advantages based on intangible elements. Faced with this growing strategic importance of intangibles, it seems necessary that companies disclosure information on those elements. However, although companies disclosure information increasingly on a voluntary basis, they are still many which merely comply with legal requirements, omitting highly relevant information on their intangible resources. The objective of this paper is to have data on what level of interest in providing th
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6

Macagnan, Clea Beatriz. "Condicionantes e implicación de revelar activos intangibles." Doctoral thesis, Universitat Autònoma de Barcelona, 2007. http://hdl.handle.net/10803/3963.

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Esta investigación se analiza los condicionantes e la implicación entre la extensión de la revelación de activos intangibles de empresas, no financieras, que cotizan en el mercado continúo en la bolsa de España. En los estudios económicos revisados, se ha observado un reconocimiento de los activos intangibles como un importante diferencial para la maximización del valor de la empresa en el mercado de acciones. La teoría económica neoclásica mantiene que el mercado funciona en una perfecta competencia, donde la información es uno de los factores más importantes. En una perspectiva distinta, Arr
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7

Espinoza, Valladares José Daniel, Abdo Paola Lara, and Pérez Danilo Enrique Ramírez. "Valoración de activos intangibles : caso la Polar." Tesis, Universidad de Chile, 2008. http://www.repositorio.uchile.cl/handle/2250/115011.

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Seminario para optar al grado de Ingeniero Comercial, Mención Administración<br>Este Seminario se enmarca en la importancia que han tomado los activos intangibles como generadores de valor para las organizaciones. En esta línea nuestros objetivos apuntan a otorgar una revisión detallada de las proposiciones y autores que más destacan en el tema de intangibles, enfocándonos especialmente en el sector Retail, para luego con una metodología práctica, moviéndonos dentro del marco de las Normas Contables Internacionales, valorar La Polar. Ya situados en nuestra investigación se hace uso de la meto
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8

Quiñones, María Teresa. "¿Qué tan intangibles deben ser los contratos?" Universidad Peruana de Ciencias Aplicadas (UPC), 2003. http://hdl.handle.net/10757/285457.

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9

Salvador, Giulia <1975&gt. "Il Tranfer Pricing nelle transazioni di Intangibles." Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2018. http://amsdottorato.unibo.it/8431/1/IL%20TRANSFER%20PRICING%20NELLE%20TRANSAZIONI%20DI%20INTANGIBLES.pdf.

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Abstract (sommario):
Lo scopo della presente tesi è, in primo luogo, quello di fornire le fondamenta per una esaustiva comprensione delle problematiche connesse al transfer pricing of intangibles, anche tramite una analisi storica della disciplina. In secondo luogo, ci si è occupati della qualificazione del concetto di “intangibles”, ancora oggetto di forti contrasti interpretativi, al fine anche di delimitare l’ambito operativo della presente analisi in congiunzione con lo studio dei criteri di determinazione della ownership. Si è concluso per la necessità di una definizione di intangible non universale, ma p
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10

Álvarez, Villanueva Cristina. "Hacia un nuevo modelo de valoración de intangibles." Doctoral thesis, Universitat Jaume I, 2010. http://hdl.handle.net/10803/10401.

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La tesis doctoral "Hacia un nuevo modelo de valoración de intangibles", de la Universitat Jaume I de Castellón, pertenece al ámbito de Ciencias de la Comunicación, valorada con CumLaude. Se trata de un trabajo completamente innovador acerca de los métodos de valoración de estos activos desde una perspectiva poliédrica, donde se analiza no sólo cómo pueden ser valorados si no también se realiza una recopilación y catalogación de todos los métodos de valoración de intangibles existentes. Con esto, se pretende ofrecer por un lado un manual didáctico sobre los activos intangibles, fácil y útil par
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11

Zhong, Larry. "Intangibles Related Ratios and their Relationships with Leverage." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/755.

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Intangible assets have been the increasingly dominant primary source of market value creation. This paper investigates the relationship between leverage and various intangibles related ratios. An empirical analysis is conducted to quantitatively understand the impact that these ratios have on leverage. The results show that intangible assets have a clear significant positive relationship with leverage. Accounting based principles are used to provide reasoning behind the results, which include the difference in impact that internally generated intangible assets and acquired intangibles have on
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12

Loutfi, Roger. "Survaleur et actifs intangibles : dimensions financière et stratégique." Amiens, 2009. http://www.theses.fr/2009AMIE0052.

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13

Tischer, Sven. "The impact of critical incidents on marketing intangibles." Doctoral thesis, Humboldt-Universität zu Berlin, Wirtschaftswissenschaftliche Fakultät, 2014. http://dx.doi.org/10.18452/16966.

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Die Dissertation befasst sich mit den Folgen negativer kritischer Ereignisse und gibt Hinweise, was Manager vor und nach dem Ereignis tun könnten, um potentiell negative Effekte zu minimieren. Während sich die ersten zwei Aufsätze mit der Wirkung kritischer Ereignisse aus Sicht der Konsumenten befassen, widmen sich die Aufsätze 3 und 4 der Shareholder-Perspektive. Aufsatz 1 untersucht die Wahrnehmungsveränderungen in Folge verschiedener Ereignisse mit Hilfe des Konzepts der Markenpersönlichkeit. Die Ergebnisse des Online-Experimentes implizieren, dass die negative Wirkung von der Markenstärk
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14

GIRELLA, Laura. "Soft Regulating Intangibles Reporting: Rationales, Processes, and Consequences." Doctoral thesis, Università degli studi di Ferrara, 2013. http://hdl.handle.net/11392/2388899.

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The thesis aims to explore the economic, political and social premises according to which some governmental agencies have decided to promote Intellectual Capital (or Intangibles) Reporting in their countries. Firstly, it will examine the contextual premises and conditions that have encouraged (or inhibited) Intangibles reporting. Secondly, it will investigate the way these premises and conditions interact in different ways, through the actors involved, both within and outside countries, thus establishing (loosely) coupled relationships nationally and internationally. The relationship bet
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15

Gallego, González Pablo Andrés, Castillo Roberto Johnny López, and Peña Eduardo Andrés Peña. "Importancia de los activos intangibles. Caso: Compañia Cervecerías Unidas." Tesis, Universidad de Chile, 2010. http://www.repositorio.uchile.cl/handle/2250/113602.

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16

Berthon, Jean-Paul. "Immaterial matters : strategic mode and the management of intangibles /." Luleå : Division of business administration and management, Industrial marketing and e-Commerce, Department of business administration and social sciences, 2007. http://epubl.ltu.se/1402-1544/2007/58/.

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17

Shahwan, Yousef Said. "The Australian market perception of goodwill and identifiable intangibles." Thesis, View thesis, 2002. http://handle.uws.edu.au:8081/1959.7/782.

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Abstract (sommario):
Accounting for goodwill and identifiable intangibles is one of the most controversial issues in financial reporting. It has been on the agenda of the Australian Accounting Standards Board, the US, UK, and the International Accounting Standards Boards, and the Full High Court of Australia. The Australian Securities and Investments Commission has also placed accounting for intangibles in its Media Releases directed at specific companies. Evidence suggests that the materiality of goodwill and identifiable intangible assets in corporate statements of financial position for a large number of compan
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18

Shahwan, Yousef Said. "The Australian market perception of goodwill and identifiable intangibles /." View thesis, 2002. http://library.uws.edu.au/adt-NUWS/public/adt-NUWS20030925.150453/index.html.

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Thesis (Ph.D.) -- University of Western Sydney, 2002.<br>A thesis presented to the University of Western Sydney in fulfilment of the requirements for the degree of Doctor of Philosophy, June, 2002. Text missing p. 64. Bibliography : leaves 208-221.
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19

Favaro, Francesca <1996&gt. "The impact of BEPS on Transfer Pricing of Intangibles." Master's Degree Thesis, Università Ca' Foscari Venezia, 2021. http://hdl.handle.net/10579/20478.

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Abstract (sommario):
In the current economic scenario, where globalization plays a relevant role, multinational groups tend to exploit all the chances given by the market in order to maximize their profits, through tax evasion, tax incentives, double non-taxation phenomena. When multinationals put in place transactions between associated enterprises, a transfer price is established for the transfer of goods, intangibles or the provision of services. An instrument that can be used by these groups so as to reduce taxation consists in manipulating the transfer prices by shifting profits towards lower taxation countri
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20

Cabrera, Flores Claudia Inés, and Salazar Katherine Sofia Diaz. "Reputación corporativa en una institución universitaria: el impacto del docente en la percepción del estudiante de pregrado regular." Master's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2021. http://hdl.handle.net/10757/657645.

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El tema del que tratará la presente tesis está centrado en la gestión de la reputación corporativa, uno de los activos intangibles de mayor valor en las empresas. Como ocurrió con las empresas hace más de dos décadas, las universidades no han sido ajenas a profesionalizar esta disciplina para ser más competitivas, garantizar su supervivencia. Uno de los principales catalizadores ha sido el dinamismo del mercado educativo a nivel superior, que, desde hace aproximadamente 20 años, permitió la creación de universidad privadas societarias en el Perú. Este nuevo escenario permitió que las universid
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21

Tyskbo, Daniel, and Johan Rosell. "Att tangera det icke tangerbara : En kvalitativ studie om styrningen av intangibles i tjänste- och tillverkningsföretag." Thesis, Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-22513.

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Problemformulering: Hur kan tjänste- och tillverkningsföretag arbeta med styrning av intangibles? Syfte: Uppsatsens syfte är att beskriva om och hur tjänste- och tillverkningsföretag arbetar med styrning av intangibles. Styrningen fokuseras och beskrivs utifrån mått och mätning, budgetering och resursallokering, tillgång eller kostnad. Vi vill skapa en ökad förståelse för hur företag kan bemöta utmaningen vid styrningen av intangibles, då flertalet organisationer an-ser att sin nuvarande styrning och mätning av intangibles antingen är bristfällig eller inte existerar alls. Metod: En kvalitativ
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22

Eriksson, Emma. "Intangible Property : Defining Intangible Property for Transfer Pricing Purposes and Exploring the Concept of Economic Ownership." Thesis, Högskolan i Jönköping, Internationella Handelshögskolan, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-14760.

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In this thesis the definition of intangible property contained in the Transfer Pricing Guidelines is analysed with the aim of exploring whether it is satisfactory or not. Furthermore, the need to have a definition of intangible property for transfer pricing purposes at all is explored. To properly allocate income and expenditure relating to intangible property one needs to first establish who is the owner of the property. In the light of this the economic ownership is explored as well. Two countries, the United States and the United Kingdom, are chosen for a comparative analysis to see how the
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23

Abdul, Samad Zulkiflee. "Intangibles in the built environment : explored through UK primary schools." Thesis, University of Cambridge, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.611997.

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24

Chen, Lei. "A mixed methods study investigating intangibles in the banking sector." Thesis, University of Glasgow, 2012. http://theses.gla.ac.uk/3267/.

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Abstract (sommario):
Despite increasing attention paid to intangibles research since the end of the 20th century, there is a dearth of empirical evidence on the interactions among different intangible elements and their performance implications due to the lack of appropriate intangible measurements and the low level of intangible disclosure in the public domain. From a resource-based view (RBV), this thesis seeks to investigate the role of intangibles in the European banking sector using mixed methods. A quantitative approach is adopted to test the relationships among different intangible elements and between them
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25

Cárdenas, Carrasco Luis Alfredo, and Calderón Alex Rodrigo Durán. "Valoración de activos intangibles para tiendas por departamento : caso Falabella." Tesis, Universidad de Chile, 2007. http://repositorio.uchile.cl/handle/2250/134970.

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Tesis para optar al grado de Magíster en Finanzas<br>El presente trabajo tiene por objeto generar la aplicación de una metodología que permita valorar los activos intangibles de empresas del rubro de Tiendas por Departamento, e identificar a su vez que tipos de activos intangibles que generan valor a la empresa Falabella, lo cual se transforma en diferencias económicacontables. Como se verá, los activos intangibles han tomado un rol de suma importancia dentro de las empresas, ya que son estos activos los que hoy en día generan la diferencia entre una empresa y otra, los cuales además deb
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26

Heaton, Joanne. "BEYOND THE BATON An Investigation of the Intangibles of Conducting." Thesis, The University of Sydney, 2020. https://hdl.handle.net/2123/22420.

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How does one conductor create a completely different musical result from another, despite comparable levels of technical proficiency? How do conductors inspire the musicians before them? What intangible forms of communication are in operation whilst conducting? Can they be identified and explored? Can they be taught? Conducting can be understood to be an exchange of energy and innate leadership. The physical technique of conducting may be the means to communicate musical data such as style, dynamics, tempo and articulation, however the essence of the art of conducting exists beyond (and often
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27

MUKHERJEE, Shibashish. "ESSAYS ON THE RISKS ASSOCIATED WITH INTANGIBLES AND HUMAN CAPITAL." Doctoral thesis, Università degli studi di Ferrara, 2013. http://hdl.handle.net/11392/2388855.

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Intangibles and human capital are increasingly becoming the most prominent resources for firms in their mission to ‘create value’. With assets and resources that are difficult to visualize, measure or report on, it is of great importance to management and investors that the risks are recognized and examined critically. The thesis addresses two main risks associated with intangibles and human capital – (i) information, and (ii) value. Additionally, intangibles and human capital regard not only the (a) firm level, but also the (b) macro-economic level. Thus, the risks need to be understood
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28

Tennemar, Johan, and Erik Koponen. "Practical applicability of methods to determine the transfer price of intangibles." Thesis, Jönköping University, JIBS, Commercial Law, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-7680.

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<p> </p><p>This master’s thesis discusses and analyzes difficulties in transfer pricing methods’ applicability to intangibles. With basis from the OECD Transfer Pricing Guidelines and the U.S. regulations, this thesis investigates applicable methods in legislation, theory, recommendations, case law and how they are applied in practice.</p><p>The OECD Guidelines do not provide an exact solution to the valuation of a transfer of intangibles between controlled parties. It refers to the arm’s length principle to determine whether the price set for a transfer between controlled parties is the same,
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29

Diaz, de Leon Lopez Enrique. "Toward an expert assessment of intangibles in technology-based new ventures." Phd thesis, National Library of Canada = Bibliothèque nationale du Canada, 2001. http://hdl.handle.net/10012/611.

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Díaz, de León López Enrique. "Toward an expert assessment of intangibles in technology-based new ventures." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2001. http://www.collectionscanada.ca/obj/s4/f2/dsk3/ftp04/NQ60530.pdf.

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31

Villeneuve, Johanne. "Identification et déploiement des intangibles dans les petites et moyennes entreprises /." Trois-Rivières : Université du Québec à Trois-Rivières, 2006. http://www.uqtr.ca/biblio/notice/tablemat/24707928TM.pdf.

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32

Schneider, Yvonne. "Die wertorientierte Planung von Intangibles eine Untersuchung am Beispiel des Kundenwerts." Hamburg Kovač, 2006. http://www.verlagdrkovac.de/978-3-8300-2841-3.htm.

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Schneider, Yvonne. "Die wertorientierte Planung von Intangibles : eine Untersuchung am Beispiel des Kundenwerts /." Hamburg : Kovač, 2007. http://www.verlagdrkovac.de/978-3-8300-2841-3.htm.

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34

Kosteas-Kostaropoulos, Alexandres. "Intangibles and Their Role in Short- and Long-Run IPO Performance." Thesis, City University London, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.522908.

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35

Muehlenbrock, S. "Intangibles disclosure : a user-based approach to enhanced external financial reporting." Thesis, University of Brighton, 2017. https://research.brighton.ac.uk/en/studentTheses/70423a92-01a6-49ce-a560-168614a63383.

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Abstract (sommario):
This thesis develops a framework for enhancing current financial reporting of intangibles related information in knowledge intensive industries informed by the particular needs and requirements of the users of such reports. Four financial statements user groups (investment fund managers, CFOs of companies, credit institutions and auditors) were interviewed to obtain an understanding of their views of the usefulness of current financial statements. Following these initial interviews, questionnaires were sent out and related interviews conducted to identify factors that would be useful for impro
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36

Torre, Claudia de la, Patricia Manzor, and Vargas Claudia Solís. "El impacto de los intangibles en el valor de la empresa." Tesis, Universidad de Chile, 2002. http://www.repositorio.uchile.cl/handle/2250/108159.

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Seminario para optar al título de Ingeniero en Información y Control de Gestión<br>En la economía actual, los activos intangibles que reconocen las empresas en sus Estados Financieros son aquellos susceptibles de valorar monetariamente ya sea mediante una estimación de este valor o bien mediante un desembolso efectivo. Sin embargo, existen ciertos activos intangibles que constituyen una fuente de riqueza para la empresa y que debido a la no existencia de normas establecidas al respecto, no se contabilizan. El presente trabajo tiene como objetivo dar a conocer la importancia de gestiona
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Barbieri, Sáenz Genoveva, and Peña John Andrés Román. "Participación de los intangibles en la recomendación de compra de acciones." Tesis, Universidad de Chile, 2003. http://www.repositorio.uchile.cl/handle/2250/108233.

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38

Ruparel, Jiten V. "Estimating the intangibles : a cultural compatibility assessment model for technology transfer /." The Ohio State University, 1998. http://rave.ohiolink.edu/etdc/view?acc_num=osu1487951907959964.

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39

Wasiluk, Kendra Lyn. "Sustainable wealth creation in practice : a framework to manage firm's intangibles." Thesis, University of Leeds, 2012. http://etheses.whiterose.ac.uk/3136/.

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This study investigates how firms in the Australian property and construction sector manage their intangibles in order to operationalise sustainable development. Previous research linking intangibles and corporate sustainability has tended to focus on intangibles as a phenomenon endeavouring to establish links between intangibles and corporate financial performance. This thesis makes a unique contribution to knowledge by drawing a conceptual bridge between the intangibles and corporate sustainability literature using both the phenomenon and practice based approach to intangibles. The practice
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40

Villeneuve, Johanne. "Identification et déploiement des intangibles dans les petites et moyennes entreprises." Thèse, Université du Québec à Trois-Rivières, 2006. http://depot-e.uqtr.ca/1507/1/000133214.pdf.

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41

De, Luca Massimo <1991&gt. "Gli effetti del decreto 139/2015 sui bilanci: focus sugli intangibles." Master's Degree Thesis, Università Ca' Foscari Venezia, 2017. http://hdl.handle.net/10579/13026.

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Abstract (sommario):
Nel presente lavoro verranno analizzati gli effetti sui bilanci e le novità apportate dal decreto 139/2015 di attuazione della direttiva comunitaria 2013/34/UE. In primis si studierà la direttiva comunitaria e i principi contabili internazionali da cui è stata mutuata l'attuale normativa. In secondo luogo verrà analizzato a fondo l'OIC 24 che tratta le immobilizzazioni immateriali per poi passare alla trattazione delle novità a livello legislativo che hanno interessato l'avviamento, le spese di pubblicità e quelle di ricerca e sviluppo. Per completezza di trattazione verranno poi studiati anc
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De, Luca Massimo <1991&gt. "Gli effetti del decreto 139/2015 sui bilanci: focus sugli intangibles." Master's Degree Thesis, Università Ca' Foscari Venezia, 2018. http://hdl.handle.net/10579/13027.

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Abstract (sommario):
Nel presente lavoro verranno analizzati gli effetti sui bilanci e le novità apportate dal decreto 139/2015 di attuazione della direttiva comunitaria 2013/34/UE. In primis si studierà la direttiva comunitaria e i principi contabili internazionali da cui è stata mutuata l'attuale normativa. In secondo luogo verrà analizzato a fondo l'OIC 24 che tratta le immobilizzazioni immateriali per poi passare alla trattazione delle novità a livello legislativo che hanno interessato l'avviamento, le spese di pubblicità e quelle di ricerca e sviluppo. Per completezza di trattazione verranno poi studiati anc
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43

Manetsi, Thabo. "Can intangibles be tangible? : safeguarding intangible heritage in the new South Africa : towards formulating policy for the conservation and sustainable management for living heritage." Master's thesis, University of Cape Town, 2007. http://hdl.handle.net/11427/17106.

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Includes bibliographical references (pages 115-131).<br>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 sustainable management of living heritage, the South African Heritage Resources Agency (SAHRA) has initiated a process of formulating minimum standards and guidelines for the· protection of intangible elements of heritage associated with tangib
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44

Pontet, Ubal Norma, Ávila César Omar López, and Suárez Lourdes Yvonne Volpi. "El tratamiento contable de los intangibles: estudio exploratorio en el sector de tecnologías de la información." Pontificia Universidad Católica del Perú, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/114755.

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In the new economy, intangible assets have become the main creators of value to many firms. However, the valuation of these assets in the accounting framework raises several issues with respect to identification, measurement and control. In this paper the valuation, measurement and recognition of intangible assets and their impact on the financial statements are presented, analyzing the asymmetry in the allocation of resources in the equity market, the growth of investments in intangible assets and the market value of the digital economy. In a group of uruguayan companies arriving at a set of
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45

Lukiyanov, Artem. "Evaluation of creditability and risk minimisation : The effect of accounting for intangibles." Thesis, Stockholm University, School of Business, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-5978.

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<p>The recent history knows numerous examples of creditor’s inability to evaluate financial solvency of the client correctly. Creditors’ risks do not only concern individual relations between the two parties but the economy in general. The standard loan-giving procedure considers evaluation based on a number of financial ratios. Using the standard method a company that in reality is creditable may sometimes be counted as insolvent by the bank – due to the structure of the balance sheet, for instance. On the other hand, good financial ratios would not always provide assurance about the company’
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46

Mohamad, Ariff Akmalia. "The value relevance of voluntary disclosure of intangibles : evidence from East Asia." Thesis, University of Auckland, 2011. http://hdl.handle.net/2292/6638.

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While the traditional accounting model is widely believed to inadequately account for intangibles, managers can voluntarily provide information about them. Based on a sample of companies from East Asia, this thesis investigates the role of voluntary non-financial disclosure about intangibles in a valuation context. Given the proprietary nature of intangibles, the value of the information may not be perceived to be useful by investors. First, this thesis examines the relationship between voluntary disclosure of intangibles and market value. Consistent with the capital market incentives argument
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47

Buiza, Saboya Harold Giuseppe. "¿Cómo se mide el nivel de servicio en una empresa de intangibles?" Bachelor's thesis, Pontificia Universidad Católica del Perú, 2019. http://hdl.handle.net/20.500.12404/15926.

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El crecimiento exponencial del sector servicios representa un elemento clave en la economía mundial. Esto supone una oportunidad al buscar mejorar la efectividad de los procesos de este sector. En consecuencia, es importante buscar modelos que posibiliten alcanzar los estándares buscados a través del nivel de servicios. El presente trabajo de investigación está motivado por la necesidad de proponer un modelo que permita medir, evaluar y generar una mejora considerable del nivel de servicio en las empresas cuya característica principal es la intangibilidad. Para analizar esa problemática,
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48

Lehmann, Wolfgang. "An upgradeable agent-based model to explore non-linearity and intangibles in peacekeeping operations." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2006. http://library.nps.navy.mil/uhtbin/hyperion/06Jun%5FLehmann.pdf.

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Thesis (M.S. in Operations Research)--Naval Postgraduate School, June 2006.<br>Thesis Advisor(s): Thomas W. Lucas. "June 2006." Includes bibliographical references (p.105-107 ). Also available in print.
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Jansson, Carl Johan, and Shuvo Deep Dass. "Customer Based Brand Equity and Intangibles : The case of the Swedish mobile network operators." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-179813.

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Problematization: Studies  indicate  that there  is  a  lack  of  strong  brands  among  the  Swedish mobile  network  operators.  Problems  of  retaining  customers  are  common  among  the  big operators. Few studies on brand equity for intangible products have been done.   Purpose: The purpose of this paper is to investigate which factors  influence  brand equity in the Swedish service sector of mobile network operators.   Theory: This  paper is  limited  to  one  aspect  of  brand  equity,  namely  customer  based  brand equity. Common  constructs of  customer  based  brand  equity are:  b
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50

Moe, Christoffer Robin. "BEPS action 8 hard-to-value intangibles : införlivande av Action 8 i svensk rätt." Thesis, Stockholms universitet, Juridiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-133599.

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