Sökning: "intellectual capital"

Visar resultat 1 - 5 av 21 avhandlingar innehållade orden intellectual capital.

  1. 1. Reporting Intellectual Capital : Four studies on recognition

    Författare :Daniel Brännström; Bino Catasús; Thomas Carrington; Robin Roslender; Uppsala universitet; []
    Nyckelord :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; 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

  2. 2. Fund Managers as Cultured Observers

    Författare :Johan Henningsson; Ulf Johanson; Roland Almqvist; Matti Skoog; Guy Ahonen; Mälardalens högskola; []
    Nyckelord :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; System theory; network theory; intellectual capital; capital market; SRI funds; working environment; Business and economics; Ekonomi; Industriell ekonomi och organisation;

    Sammanfattning : During the last few decades, Intellectual Capital (IC) has been recognized as an important resource in firms. In order to improve IC reporting, a number of guidelines have been initiated in Europe and in Japan. The capital market has been one important target group for these initiatives. LÄS MER

  3. 3. Valuation Relevance : The use of Information and Choice of Method in Equity Valuation

    Författare :Per Flöstrand; Jan Erik Gröjer; Bino Catasús; Per Nikolaj Bukh; Uppsala universitet; []
    Nyckelord :Business studies; valuation; non-financial; analysts; intellectual capital; disclosure; sell-side; Företagsekonomi;

    Sammanfattning : This thesis is concerned with exploring the equity market price discovery process, the translation and incorporation of new information into stock prices, by studying both what information is included in this process and which valuation methods are used to translate that information into a value.The overarching research question posed in this thesis is: How is equity valued? The overarching question is broad and has been divided into the following sub questions:What valuation methods do companies use when valuing takeover targets?What valuation methods do sell-side analysts use when valuing equity?What factors explain the variation in the use of valuation methods by sell-side analysts?To what extent do sell-side analysts utilize non-financial information in their reports?These questions are addressed in four separate essays. LÄS MER

  4. 4. Making sense of knowledge work

    Författare :Anna Rylander; Tore J. Larsson; Per-Olov Berg; KTH; []
    Nyckelord :embodiment; emotion; intellectual capital; knowledge-intensive firms; knowledge work; organizational identity; physical setting; place; work environment; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP;

    Sammanfattning : According to a dominant discourse in contemporary writings and research, we are living in a Knowledge Economy where knowledge is seen as the pre-eminent resource and the key to success for individuals as well as organizations and nations. Consequently, much effort in management research has been dedicated to devising new concepts and theories such as the knowledge-based theory of the firm and the intellectual capital perspective, all premised on the assumption that knowledge work is somehow different from other forms of work. LÄS MER

  5. 5. Berättade liv, berättat Polen : en etnologisk studie av hur högutbildade polacker gestaltar identitet och samhälle

    Författare :Katarzyna Wolanik Boström; Umeå universitet; []
    Nyckelord :HUMANITIES; HUMANIORA; HUMANIORA; HUMANITIES; Ethnology; Poland; transformation; transition; life story; narrativity; narrative identity; biography; well-educated strata; proffessionals; intelligentsia; family; gender; social relationships; childhood; education; school system; everyday-life; proffessional life; work; career; social circles; field; informal relations; legitimacy; capital; distinctions; socialism; communism; post-communism; Etnologi; Ethnology; Etnologi; Ethnology; etnologi;

    Sammanfattning : The study takes its point of departure in the notions of life story, narrativity and context. It is based on extensive life story interviews with well-educated professionals in Poland – academics, teachers, managers, physicians, artists – during the period of transformation (or transition) from ”real socialism” to democracy and a market economy. LÄS MER