Essays about: "Tangible Assets"

Showing result 1 - 5 of 21 essays containing the words Tangible Assets.

  1. 1. Capital Structure in Financial Distress: A Comprehensive Study across Industries and Borders

    University essay from Göteborgs universitet/Graduate School

    Author : Oleksandr Baranov; Henrik Hedencrona; [2019-07-02]
    Keywords : Capital Structure; Leverage; Financial Recession; Financial Distress; Tangible Assets; Market-to-Book; Sales; Protability; International Comparisons; Industrial Comparisons;

    Abstract : MSc in Finance.... READ MORE

  2. 2. Tangible Intangibles in the United States’ Tax Cuts and Jobs Act : How Mixed Definitions of “Intangible” Lead to Mixed Results in the United States’ Efforts to Close Tax Loopholes, Move to a Territorial Tax System, and Reduce Base Erosion and Profit Shifting Abuses

    University essay from Uppsala universitet/Juridiska institutionen

    Author : James Summers; [2018]
    Keywords : tax; law; international tax law; intangible; tangible; property; income; definition; territorial tax system; worldwide tax system; OECD; WTO; United States; TCJA;

    Abstract : The United States’ Tax Cuts and Jobs Act of 2017 (TCJA) changed a 30-year-old definition of the term “intangible property” and added assessment requirements for two different types of “intangible income”, both of which deviate from the newly changed general definition of “intangible” and most common understandings of the meaning of the word.  While it may appear unlikely that a change in meaning of a single word in a large tax code could have a drastic effect on international taxation, the differing definitions of “intangible” create far-reaching tangible consequences. READ MORE

  3. 3. Management & Valuation of Intangible Assets in Swedish Holding Companies : An integrative model on how Swedish holding companies assess, evaluate and manage their intangible assets to maintain old and create new knowledge within their subsidiaries

    University essay from Högskolan i Jönköping/IHH, Företagsekonomi; Högskolan i Jönköping/IHH, Företagsekonomi

    Author : Mercedesz Dani; Johanna Sterner; [2017]
    Keywords : intangible assets; intellectual capital; knowledge creation; knowledge valuation; Swedish holding company; knowledge management;

    Abstract : Background: Companies operate in a dynamic and challenging business environment with a constant battle to become and stay competitive and achieve sustainable growth. The business environment has transformed rapidly in the past decade due to major globalization and internationalization processes, which have created a demand for mapping and understanding business value and core competences. READ MORE

  4. 4. Patents as Loan Collateral in Sweden : An empirical analysis of what patent characteristics matter for collateralization

    University essay from KTH/Industriell Management

    Author : Felix Bracht; [2017]
    Keywords : Patents; Loan Collateral; Coarsened Exact Matching;

    Abstract : This study analyses empirically what patent characteristics matter for collateralization. In accordance with the finance literature, loan collateral is determined by the liquidation value of the asset which in turn depends on the three factors "physical attributes of the asset", "number of alternative users" and "financial strength of alternative users". READ MORE

  5. 5. Increased gross profits fromintangible and tangible assets : From a modular product’s perspective

    University essay from Blekinge Tekniska Högskola/Institutionen för industriell ekonomi; Blekinge Tekniska Högskola/Institutionen för industriell ekonomi

    Author : Niclas Andersson; Hnerik Åkesson; [2017]
    Keywords : Product modularity; gross profit; intangible assets; tangible assets;

    Abstract : The world and its economy is going through countless and significant changes. Intangible assets are one of these changes due to the economy and the society have a higher demand for information than before. Nevertheless, tangible assets are still important assets within the economy since no economy will function without tangible assets. READ MORE