Sökning: "intangibles"
Visar resultat 1 - 5 av 15 avhandlingar innehållade ordet intangibles.
1. Företagets immateriella investeringar : En begreppsutredning = Intangibles as an object for capital investment
Sammanfattning : Normally the concept of capita! investment refers to tangibles. The resource allocation process deals in this case with the problem of acquiring different kinds of "physical facilities". However, if the concept of capita! investment is made to apply to intangibles, the question of definition becomes confusing. LÄS MER
2. Demand and Supply of Information on Intangibles: The Case of Knowledge-Intense Companies
Sammanfattning : This doctoral thesis has its theoretical origin in the notion that the information flow between management teams, financial analysts and investors is especially exposed to information asymmetry when knowledge-intense companies are concerned. Information asymmetry may aggravate agency problems and risk causing an impairment of the efficient allocation of capital on the stock market. LÄS MER
3. Elusive intangibles : Exploring the experience of authenticity in product development
Sammanfattning : When consumers buy a new product, they have expectations about what that product will deliver. The consumer’s rational reasoning may try to ascertain whether the technical performance of the product will be fulfilled. Nevertheless, the final word is often subjective. LÄS MER
4. Reporting Intellectual Capital : Four studies on recognition
Sammanfattning : This thesis contributes to the reporting of Intellectual Capital (IC) and includes four papers on the recognition and comparability of IC. IC, often called intangibles in the financial reporting discourse, reflects resources which create value in and for organizations. LÄS MER
5. Resurstillväxt via innovationskapital
Sammanfattning : Under senaste decennierna har en allt större andel av företags resurser utgjorts av s k osynliga tillgångar, immateriella tillgångar, såsom ägarandelar i utvecklingsbolag, investering i avknoppningsbolag och utveckling av idéer i inkubatorer, samtidigt som de resurser som finns under ett företags juridiska kontroll i bland annat samarbetsprojekt inom FoU, relativt sett också har minskat. Resurstillväxt är en central fråga i de organisationer som studeras i denna avhandling men ofta finns en `obalans´ i relationen mellan identifierade materiella/immateriella resurser och oidentifierade immateriella resurser. LÄS MER