Essays about: "intangible assets"

Showing result 41 - 45 of 123 essays containing the words intangible assets.

  1. 41. Utsläppsrätter : Klassificering och värdering av företag i Nordamerika och Europa

    University essay from Högskolan i Borås/Akademin för textil, teknik och ekonomi

    Author : Tova-Li Nordin; Josefin Roskvist; [2018]
    Keywords : Emission allowance; Cap-and-trade; FERC; IFRIC 3; Regulation; Carbon accounting; IASB; FASB; Utsläppsrätter; Handelssystem; FERC; IFRIC 3; Reglering; Utsläppsredovisning; IASB; FASB;

    Abstract : Handelssystem för utsläppsrätter används av flertalet länder och områden i ett försök att minska klimatförändringarna. Syftet med dessa handelssystem är att ge företag ekonomiska incitament att minska sina utsläpp av växthusgaser och på så vis gemensamt minska utsläppen på ett kostnadseffektivt sätt. READ MORE

  3. 42. Goodwill Impairment : Predicting goodwill impairment with the market reaction to acquisitions

    University essay from Umeå universitet/Företagsekonomi

    Author : Godefroy Späth; Robert Trampler; [2018]
    Keywords : Goodwill impairment; market reaction; nordic countries; G20; earnings management; IFRS 3; merger and acquisition;

    Abstract : In the economy intangible assets have become more and more important. Financial standards have evolved in order to capture this change and to be relevant. IFRS are international financial accounting standards with the goal to provide investors relevant information in their investment decision process. READ MORE

  4. 43. Main Determinants of Patent Transfers in Sweden : An Empirical Study of the Market for Ideas

    University essay from KTH/Skolan för industriell teknik och management (ITM)

    Author : JOHANNA GUSTAFSSON; SARA LODÉN; [2018]
    Keywords : Patents; Market for Ideas; Patent transfers;

    Abstract : What patents are traded and who trades them? This research aims to determine the main factors affecting a patent's propensity to be traded on the Swedish Market for Ideas, and to what extent. Theories of the Economics of Intellectual Property Transfers constitute the foundation of the research focus, in combination with earlier research. READ MORE

  5. 44. 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

  6. 45. Methodology evaluation

    University essay from Linnéuniversitetet/Institutionen för informatik (IK)

    Author : Lindskog Anette; [2018]
    Keywords : SWOT analysis; RBV; resource based view; evaluation criterias; strengths; weaknesses; use; VRIO;

    Abstract : In this paper, I investigate the use of SWOT analysis and the resource based view as tools to elaborate a business plan and in academic research by assessing the two methods’ strengths and weaknesses.   I found that SWOT analysis is useful to structure and prioritise information in a short and concise way. READ MORE