Thesis (Ph. D.)--University of Washington, 2002. / Vita. Includes bibliographical references (leaves 109-119).

Thesis (M.C.M.) -- Lincoln University, 2007.

Thesis (M.C.M.) -- Lincoln University, 2009. / Also available via the World Wide Web.

Master's thesis solve problem with fixed asset's in company Ferroplast, spol. s r.o. Main focus is on manufacturing equipment and buildings. Objective is to elaborate proposals for problems resulting from executed analysis.

The information security incidents have most often been reported. The loss of enterprise operation is more and more serious because of information security incidents. There are more and more operation risks happening inside the enterprise because of such informational and electronic transformation. Consequently, the requirement to have an effective management framework of information security is more and more urgent. The research adopts the international standard ISO 27001 as the foundation of the information security management framework. And then, risk assessment is the main process of the informational security management framework. This process includes five stages: identification and classification of information assets, value evaluation of information assets, vulnerability assessment of information assets, threats assessment of information assets, and measurement of information security risks. The operational definition, implementation steps and measurement of the information security risks are worked out through review of relevant literature and interview with experts in the semiconductor assembly company. Finally, the experts of the consulting firm of the informational security are entrusted to verify the availability of the model. The result of this informational security risk assessment model will be used as the basis for future improvement. It is hoped that this research can offer a guideline for the information security risk assessment suitable for the semiconductor company and can be used as a reference for internal auditors and management.

Dissertation, Universität Freiburg, 2007. / Includes bibliographical references.

The distinction between current and non-current assets and liabilities used in the presentation of financial statements has been challenged for well over the past two decades. Despite this, the distiction is still used today and appears to still have relevance. The purpose of this study is to evaluate and determine the most appropriate method of classification of deferred tax between current and non-current in the context of the objective of financial statements. This is important as information that meets the objective of financial statements is useful to users of financial statements, and might influence their economic decisions. Furthermore, the most appropriate method of classification will have a direct impact on working capital ratios as well as other ratios in financial reporting analyses. A literature review of technical issues together with insights collected from accounting lecturers and technical partners and/or directors by way of a descriptive survey have shown that the destinction of deferred tax assets and liabilities between current and non-current assets and liabilities meets the objective of financial statements. This is in terms of both the current IASB Framework as well as the proposed revised Conceptual Framework. Standard setters in the accounting arena should therefore consider the value such a distinction would add to users of financial statements. This distinction will have the biggest impact on preparers of financial statements, as information of sufficient detail would have to be readily available to enable them to provide users with more relevant information. Copyright / Dissertation (MCom)--University of Pretoria, 2008. / Taxation / unrestricted

No description available.

Thesis (Ph. D.)--Ohio State University, 1982. / Includes bibliographical references (leaves 96-97). Available online via OhioLINK's ETD Center.

Abstract Intangible Assets Pricing Model in Biotech industry In the era of knowledge-based economic, the revenue creation model of companies are transiting from conventional fixed-assets focus to new intellectual assets, brand names, and customer needs focus. Taiwan industries also jumped into this wagon and are gradually switching from the equipment manufacturers (OEM) model focused on production to a new type of model concentrated on the conjunction of technology, brand, and services. After the revision of corporation law in 2001 to stipulate that companies are allow to capitalization of their technology or goodwill, it is becomes a must to establish a well accepted pricing model for these intangible assets to the banks or industry-wide. The key of the pricing model is how to apply the valuation rules, which are commonly for the tangible assets, to the intangible assets. The pricing model will be able to act as a start point for the traders to negotiation, and decrease the transaction costs related to information non-transparence or information gathering. This paper tried to survey all the possible pricing models, regardless of theoretical and empirical ones, and make a comparison among these models. In addition, there is an analysis of market information in biotech development. At last, this paper explored some current applied pricing models by interviewing the people in the industries and using cases studies. Although there is no wide-accepted valuation l to apply, the searching as many models as possible may provide various ways to re-evaluate pricing models, and in the hope to come up a result reflected closer to the reality.