Sökning: "intangibles"

Visar resultat 1 - 5 av 15 avhandlingar innehållade ordet intangibles.

  1. 1. Företagets immateriella investeringar : En begreppsutredning = Intangibles as an object for capital investment

    Författare :Gunnar Eriksson; Linköpings universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Intangibles; capita! investment; investment processes; conceptualization; expenditure allocation; routine activity; non-marginalism; accounting principles; deferred charges.;

    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

  3. 2. Demand and Supply of Information on Intangibles: The Case of Knowledge-Intense Companies

    Författare :Susanne Arvidsson; Företagsekonomiska institutionen; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; ekonomisk politik; ekonomiska system; ekonomisk teori; ekonometri; Nationalekonomi; economic policy; economic systems; economic theory; econometrics; Economics; Knowledge-Intense Companies; Value-Creation Process; Information Flow; Agency Problems; Intangibles; Information Asymmetry;

    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

  4. 3. Elusive intangibles : Exploring the experience of authenticity in product development

    Författare :Per Kristav; Innovation; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Produkt och and varumärkesupplevelse; produkt och varumärkesvärde; produkt och varumärkesautenticitet; produkt och varumärkesbetydelse; abstrakta produktegenskaper.; Product experience; Brand experience; Product value; Brand value; Product Authenticity; Brand authenticity; Product meaning; Brand meaning; Product intangibles;

    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

  5. 4. Reporting Intellectual Capital : Four studies on recognition

    Författare :Daniel Brännström; Bino Catasús; Thomas Carrington; Robin Roslender; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; comparability; intangibles; Intellectual Capital; mandatory; recognition; reporting; voluntary;

    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

  7. 5. Resurstillväxt via innovationskapital

    Författare :Per Staffan Boström; Per-Olof Brehmer; Niklas Myhr; Linköpings universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Resource based view; sustainable growth; resource growth; value growth; management control; economic governance; financial control; immaterial; intangibles; resource; resource base; dynamic capability; factor market; innovation capital; added value; structure capital; resilience; knowledge integration; Resursbaserat synsätt; hållbar tillväxt; resurstillväxt; ekonomisk styrning; immateriell; resurs; resursbas; faktormarknad; innovationskapital; förädlingsvärde; värdetillväxt; strukturkapital; kunskapsintegration;

    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