Essays about: "Intangible asset"

Showing result 16 - 20 of 37 essays containing the words Intangible asset.

  1. 16. IPR - the intangible asset that confuses the European Union

    University essay from Lunds universitet/Juridiska institutionen

    Author : Sahar Torabi; [2017]
    Keywords : IPR; Intellectual Property Rights; Competition law; Dominance; Abuse; Abusive practise; Article 102 TFEU; Magill; Oscar Bronner; IMS Health; Microsoft; Guidance on the Commission s Enforcement Priorities in Applying Article 82; Law and Political Science;

    Abstract : This thesis will be concerned with one of the main concerns and highly discussed topics in the relationship between Article 102 TFEU and Intellectual Property Rights. Predominately, it will focus on the enforcement of IPR(s) as an abusive practise of dominance and whether a dominant undertaking has the ability to protect its IPR by refusing to licence its IPR to a third party. READ MORE

  3. 17. The role of CSR engagement in the Internal Brand Building process : An exploratory study of Service firms

    University essay from Umeå universitet/Företagsekonomi

    Author : Chidiebere Emmanuel; Eva Eriksson; [2016]
    Keywords : Corporate social responsibility CSR ; corporate brand; brand building; internal brand building; service firms; managers; employees.;

    Abstract : This study explores how service firms incorporate CSR activities within the internal brand building process. It was found that CSR does influence and is implemented in every stage of our theoretical framework of the internal brand building process. READ MORE

  4. 18. The Risk-Return Relationship : Can the Prospect Theory be Applied to Small Firms, Large Firms and Industries Characterized by Different Asset Tangibility?

    University essay from Umeå universitet/Företagsekonomi

    Author : Lukas Berglind; Erik Westergren; [2016]
    Keywords : Prospect theory; Expected utility theory; Tangible assets; Intangible assets; Decision making; Behavioral decision theory; Risk-return relationship; Risk-return paradox;

    Abstract : In 1979 Daniel Kahneman and Amos Tversky created the prospect theory. It became an accepted and appropriate theory in explaining decision making under risk. The prospect theory has been one of the most cited articles in economics and Kahneman received the Nobel Prize in Economic Sciences as a result of the creation and development of the theory. READ MORE

  5. 19. Measuring a Brand's Value -A Qualitative study of Media Groups

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Ellen Svanberg; Julia Maxén; [2014-06-17]
    Keywords : Brand measurements; intangible assets; media groups; IAS 38; IFRS 3; ISO 10668.;

    Abstract : Background and problem: Companies nowadays have recognized the importance of intangible asset e.g. brands and its effect on the financial statements. Brands are often hard to compute and is being measured slightly different in every company. READ MORE

  6. 20. Application of IAS 36 –Impairment of fixed assets -A qualitative study about the main challenges for companies regarding impairments

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Sabina Andersson; Frida Wenzel; [2014-06-17]
    Keywords : Impairment; Impairment test; Impairment loss; IFRS; IAS 36; Fixed asset; Assessment; Recovera-ble amount; Value in use; Discount rate; Cash flows; Fair value; CGU;

    Abstract : Background and Discussion: Impairment has been debated within the professionals. IAS 36 seems to be a challenging area since it is a focus area for NASDAQs annual review of financial reports in 2012. The report shows that application of IAS 36 is beneath contempt. READ MORE