Sökning: "Intangible Assets"

Visar resultat 1 - 5 av 16 avhandlingar innehållade orden Intangible Assets.

1. 1. Application of Principles-based Accounting Standards : the case of internally generated intangibles

   Författare :Simon Lundh; Magnus Frostenson; Sven Helin; Karin Seger; Gunnar Rimmel; Örebro universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Principles-based accounting standards; IFRS; intangible assets; research and development; institutional theory; translation;

   Sammanfattning : The uncertainty involved in the application of principles-based financial accounting standards raises the general question of how such standards are applied. The International Financial Reporting Standards (IFRS) are principles-based, meaning that they provide a conceptual basis for application rather than detailed rules. LÄS MER

3. 2. Redovisning av goodwill : utveckling av metoder i Storbritannien, Tyskland och USA

   Författare :Sven-Arne Nilsson; Företagsekonomiska institutionen; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accounting standard-setting; Organization expenses; Intangible assets; Goodwill; Financial accounting; Accounting; Redovisning;

   Sammanfattning : Every conceivable manner of accounting, in the same country, at the same time! This is how-with no great exaggeration-the accounting of goodwill in Sweden in the late 1980s might well be described. Many companies still followed the Accounting Act, amortizing their goodwill over no more than ten years. LÄS MER

4. 3. Creating New Attention in Management Control

   Författare :Erik Bjurström; Jan Lindvall; Cecilia Lindholm; Hanno Roberts; Uppsala universitet; []
   Nyckelord :Business studies; Attention; Attention-directing; Attention-based view of the firm; Framing; Sensemaking; Practice; Practice theory; Knowledge Management; Management Control; Management Accounting; Performance Measurement; Performance Management; Non-financial; Human Resources; Intangible Assets; Employee Health; Företagsekonomi; Business Studies; företagsekonomi;

   Sammanfattning : The need to focus and economize on scarce attention is increasingly being acknowledged within management accounting and control literature. The aim of this study is to investigate how practitioners go about creating new concepts and measurements to induce attention towards new issues and as-pects of strategic importance for the organization. LÄS MER

5. 4. To Be or Not to Be . . . : Brand Affiliation in the Hotel Industry

   Författare :Mats Carlbäck; Örebro universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Hotel Industry; Hotels; Intangible Asset Value; Valuation; Consortia; Brand Value; Constructive Approach;

   Sammanfattning : A large proportion of any business’s value comprises intangible assets, and for many businesses a considerable part of these assets' value is attributable to brands with which businesses affiliate. In light of increasing affiliation of hotel properties with hotel chains and the increasing importance of branding in the hospitality industry, senior managers/owners should be aware of the importance of concepts such as brand equity and brand value and, better yet, incorporate them into their strategic decision-making processes. LÄS MER

7. 5. To Be or Not to Be… - Brand Affiliaton in the Hotel Industry : – Brand Affiliation in the Hotel Industry

   Författare :Mats Carlbäck; Göteborgs universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Hotel Industry; Hotels; Intangible Asset Value; Valuation; Consortia; Brand Value; Constructive Approach;

   Sammanfattning : A large proportion of any business’s value comprises intangible assets, and for many businesses a considerable part of these assets' value is attributable to brands with which businesses affiliate. In light of increasing affiliation of hotel properties with hotel chains and the increasing importance of branding in the hospitality industry, senior managers/owners should be aware of the importance of concepts such as brand equity and brand value and, better yet, incorporate them into their strategic decision-making processes. LÄS MER