Diploma thesis focuses on the analysis of the functions of domain names by the methods of website monetization. The individual types of domain names are associated with the effects resulting from the domain operation and other intangible assets that usually cooperate with the domain as a whole. Conclusions of the thesis are demonstrated in the analysis of intangible assets of the company ADSL s.r.o.

The aim of this thesis is to evaluate the trademark portfolio of the company Karlovarska Becherovka a.s. At the beginning I am preparing a qualitative model, which is used to choose an appropriate method to evaluate the trademarks. Consequently, I am evaluating Karlovarska Becherovka trademarks and determining the economic value added of all intangible assets. Finally, it addresses a question of the proportion of the company value that is represented by intangible assets and by trademark portfolio.

This thesis deals with the specifics of intangible assets used in business activities which significantly affect their valuation and accounting treatment. Intangible assets are the section where is a lack of uniformity in national accounting. The aim of the thesis is to compare the adjustment of intangible assets within the Czech Accounting Standards and International Financial Reporting Standards IFRS, and further to highlight the practical application of these approaches in section of generated intangible assets´ valuation and accounting in a particular company.

The work deals with the topic of entry of foreign entrepreneurs to the Czech market on the background of two different forms of business - franchising and a limited liability company. The main topic concentrates on the comparison of legislation and contractual framework of these two business forms, primarily focusing on intellectual property and the protection of intangible assets. The work presents general legal provisions related to contracts in the field of intellectual property rights, including licensing agreements. The work is further devoted to franchising and limited liability companies. The business of foreign entrepreneurs is related to the internationality of the contractual process. Contractual cooperation of more entrepreneurs also requires the existence of statutory regulation of competition law, with a special focus on franchising in this work. The application part of the thesis is dedicated to the protection of intellectual property rights, rendering an example of a particular foreign entrepreneur doing business gradually through franchising, and then through a limited liability company founded as a subsidiary of a foreign parent company. Access of entrepreneurs to intellectual property protection during the expansion of their business is analyzed by individual types of intangible assets, such as trademark or know-how. The aim of the work is to highlight the specifics of each business forms and identify problems associated with the provision of intellectual property rights.

This thesis deals with problems of legal aspects of valuation of trademarks. The first part concentrates on a specific legislation of trademarks and its historical development, describes meaning of immaterial property and industrial law and determines its legislation in Czech Republic. Here are also briefly described international rules that are in connection with valuation of trademarks. In this part are also given reasons of valuation of trademarks and methods suited for this valuating. The second part contains case study representing legislation and methods of valuation of trademarks on specific example.

Bakgrund: IASB publicerade 2014 ett klargörande rörande vilka avskrivningsmetoder som tillåts. Det träder i kraft först 2016, men publiceringen gav upphov till en förnyad diskussion rörande de avskrivningsmetoder som är tillåtna enligt IFRS. I Sverige anses linjär avskrivningsmetod vara den mest tillämpade, men kunskapen om faktisk tillämpning är bristfällig. Syfte: Syftet med studien var att undersöka vilka avskrivningsmetoder svenska börsnoterade företag använder för deras materiella och immateriella anläggningstillgångar. Vi ville se om det fanns en dominerande avskrivningsmetod. Samt undersöka hur bransch, revisionsbyrå eller storlek samverkar med valet av respektive metod. Vi undersöker därefter hur några av företagen resonerade vid valet av avskrivningsmetod, och vad som enligt dem påverkade valet. Metod: Studien har i huvudsak induktivt angreppssätt och eklektiskt fokus. 183 svenska börsnoterade företag årsredovisningar studerades och en enkät skickades ut till de 40 företag som inte upplyste om sin avskrivningsmetod. Fyra intervjuer genomfördes med redovisningsansvariga från företag med olika avskrivningsmetoder. Företagen kategoriserades beroende på de avskrivningsmetoder som användes och valdes därefter slumpmässigt ut för deltagande i intervjun. Slutsats: För såväl materiella som immateriella anläggningstillgångar dominerade linjär avskrivningsmetod. Endast 5,1 procent och 3,0 procent tillämpade en annan avskrivningsmetod för materiella respektive immateriella anläggningstillgångar. Enligt kompletterande enkät tillämpade samtliga företag som inte redovisade avskrivningsmetod i årsredovisningen linjär avskrivning. Av intervjuerna framgick att enkelheten var den drivande faktorn till att linjär avskrivningsmetod användes. Intervjupersonerna menade också att de degressiva och produktionsberoende avskrivningsmetoderna ansågs mer komplicerade än den linjära då fler faktorer än tid påverkar avskrivningen. / Background: In 2014 IASB published a clarification regarding the acceptable methods of depreciation and amortization. Despite the fact that these amendments will be in effect only in 2016, the publishing sparked a debate concerning the methods allowed according to IFRS. In Sweden the linear method is supposedly the most widely used, but data is limited regarding the actual usage of depreciation and amortization methods. Purpose: The purpose was to study which depreciation and amortization methods are applied by Swedish listed companies. We wanted to see if there is a dominant method and if industry, auditor or size affects the choice. The study also attempted to understand why companies choose a certain method of depreciation and amortization over others, and what factors that affected that choice. Methodology: The study has an mainly inductive approach and an eclectic focus. Annual reports from 183 Swedish listed companies as well as a questionnaire sent to 40 companies that chose not to disclose the method. Four interviews was conducted with the accounting officers from companies with different methods of depreciation and amortization. The companies were categorized according to the used method and thereafter randomly selected for participation. Conclusion: The linear method dominated both depreciation and amortization choices. Only 5.1 percent and 3.0 percent of the companies applied a different method for depreciation and amortization choices. 15 percent of the annual reports did not contain disclosures despite requirements. All of these unspecified choices turned out to be linear method according to the complimentary survey. In the interviews simplicity was stated as a driving force behind the choice. One of the respondents said that it was implicitly understood what method they used. The respondents also expressed that the diminishing balance method and the unit of production method are more complex than the linear method because of the increased number of factors affecting the depreciation and amortization.

Corporations attempting to enter the realm of memetic media often find themselves lost and embarrassed; the chaotic nature of meme culture as a global way of expression on the internet has proven difficult, and communities like Reddits r/FellowKids enact vernacular criticism on corporations who attempt to use memes in order to reach their target audience. This study aims to reach higher knowledge of successful corporate engagement in memetic media through a text analysis of discussions between users on Reddit and the interplay on Twitter where users engage in vernacular ways with the Wendy’s Twitter account. Drawing on branding theory and Goffman’s dramaturgical model, the study draws conclusions on how users of a vernacular community engages the Wendy’s Twitter account in different ways. It shows how an authentic identity is ascribed to the corporation through vernacular means, and how the prevalence of vernacular play forces the corporation to surrender message control in order to gain authenticity. It further suggests that an authentic corporate identity in vernacular communities requires the corporation not to act like one; preferring fast, playful communication rather than slow, institutional responses. Implying that the correct plan of action is not to have one, the study further understands the paradox of crafting a marketing strategy not based on controlled communication, and suggests further research into vernacular communities and citizen creative control in memetic media.

Les méga événements peuvent jouer un rôle important dans le développement régional et la compétitivité des pays/villes d'accueil. Cet avantage est une fonction de l'effet de levier des investissements dans les infrastructures, le tourisme, et dans le développement du bien-être des habitants. Toutefois, les méga événements ont aussi des désavantages potentiels. Afin de vérifier le rapport coût-bénéfice des méga événements, la plupart des chercheurs mesurent les résultats et les impacts socio-économiques tangibles de ces projets. Néanmoins, des études plus récentes indiquent que les impacts immatériels constituent potentiellement les principaux bénéfices économiques des méga événements. Les capitaux immatériels sont devenus des facteurs stratégiques pour la création de valeur future et sont désormais considérés comme les facteurs clés de la croissance économique et de la compétitivité. Cependant, l'existence de méthodes opérationnelles fiables pour évaluer les aspects immatériels de méga événements est encore rare. Ainsi, l'objectif de la recherche est de développer un modèle pour mesurer et évaluer la performance des impacts des projets de méga événements, en tenant compte des actifs immatériels. À cette fin, nous avons appliqué le paradigme de recherche connu sous le nom de design science research (DSR). Le DSR est basé sur le fait de créer une solution pratique, le plus souvent un artefact, pour résoudre les problèmes pertinents et complexes, en tenant compte du contexte dans lequel ses résultats seront appliqués, dans un processus de recherche qui puise dans les théories existantes pour arriver à une solution. De manière à prévenir l'absence d'un contexte réel, et d´un objectif bien défini pour analyser les impacts, le modèle a été développé en se focalisant sur les interventions de la Coupe du Monde de la FIFA 2014 dans l'industrie du tourisme et au sein dela région de la ville du Rio de Janeiro. Sur la base des approches de mesure du capital immatériel disponibles, nous avons développé un cadre théorique et un modèle opérationnel pour rassembler les facteurs de succès immatériels pertinents. Un modèle a été développé, appelé le modèle des impacts immatériels de méga événements (ME-I2). Il est composé de cinq dimensions du capital immatériel, chacune incorporant un groupe d'actifs, 15 dans l’ensemble, et 42 indicateurs pour mesurer la performance des interventions du projet dans le développement de ces actifs. L'application du modèle permet trois résultats. La détermination du degré d'importance (valeur relative) de chaque dimension du capital immatériel, l’ évaluation des performance des interventions du projet, d'une manière générale et en ce qui concerne chaque dimension du capital immatériel, et la détermination de la valeur dynamique du capital immatériel. Le modèle a été testé dans une étude de cas et a démontré son adéquation et pertinence. Il émerge comme un outil potentiel pour fournir des informations pour la gestion et la prise de décision stratégique en vue du développement de la valeur pour les le pays/villes d'accueil. Il traduit par ailleurs les perceptions et les attentes des parties prenantes et pourrait être une source précieuse d'informations en ce qui concerne les facteurs de succès immatériels qui pourraient améliorer la performance des méga événements et soutenir la compétitivité et le développement régional. / According some evidences, mega events can play a significant role in local development and competitiveness. This benefit is generally due to the catalyst effect of a series of factors related to infrastructure, tourism and local population welfare/quality of life. However, mega events also have potential downsides. In order to assess the cost-benefit of hosting them, we usually measure its socio-economic outcomes and impacts. Nevertheless, recent studies indicate positive intangible impacts as potentially important benefits. The intangible assets have become strategic factors for value creation, and are considered central factors to economies’ growth and competitiveness. However, the existence of reliable operational methods to assess and evaluate the mega events intangible aspects is still unclear. Thus, the present study objective is to develop a performance model for measure and evaluate the mega event projects impacts, taking into account the intangible assets. To perform it, we applied the design science research (DSR) paradigm. The DSR is based on the act of creating an applicable solution, typically an artifact, to solve a relevant complex problem that taking into consideration the context in which their results will be applied, in a search process that draws from existing theories to come up with a solution. To prevent the lack of a real-life event context and a well-defined objective to the impact analysis we developed the model focusing on the 2014 FIFA World Cup interventions in the Tourism industry at the Rio de Janeiro region. Based on the traditional intangible measurement theory, we developed a theoretical framework and an operational model to gather the relevant intangible success factors. We named it the Mega Event Intangibles Impacts (ME-I2) Model. It consists of five dimensions of the intangible capital, each one incorporating a group of assets, 15 as a whole, and 42 indicators to measure the performance of the interventions in developing such assets. The ME-I2 model returns three different outcomes. The degree of importance (relative value) for each dimension of intangible capital, performance ratings for the mega event interventions in an overall fashion and concerning each capital dimension, and the dynamic value of the intangible capital. We tested the ME-I2 model in a pilot-study and the model showed its adequacy and appropriateness, seeming to us an interesting tool to provide information for effective strategic management and decision-making focused on contribute to translate more effectively the intangible impacts into tangible improved value creation (legacies) for the host city/country. It maps the perceptions and expectations of the mega event stakeholders and could be a valuable font of information in regard of some intangible success factors that could improve the mega event performance.

Alla kommuner har investerat eller är i behov av investeringar, vissa mer än andra. Idag blir immateriella investeringar allt mer väsentliga för alla typer av organisationer, kommuner är inget undantag. För att en investering ska genomföras går kommuner igenom processer som har en stark relation till politiken. Tidigare studier om immateriella investeringar är redan väldigt tunn, kommunala immateriella investeringar är även mer tunn. Syftet med denna studie är att förbättra kunskapen om hur investeringsprocessen i kommunala immateriella investeringar går till, även ge en översiktlig bild på hur hela investeringsprocessen går till vid immateriella investeringar. Det som visats i studien är att det finns faktorer som påverkar kommunerna bland annat vilken syn de har på immateriella investeringarna, vad kommunen är i för situation vad gäller politiken, in- eller utflyttnings takten. Med vår analys hoppas vi att det klargjorts hur den kommunala immateriella investeringsprocessen går till inom kommuner. / All municipalities have invested or are in need of investments, some more than others. Today, intangible investments are becoming more important for all types of organizations, municipalities are no exception. In order for an investment to be implemented, municipalities go through processes that have a strong relationship with politics. Previous studies on intangible investments are already very thin, municipal intangible investments are even thinner. The purpose of this study is to improve the knowledge of how investment appraisals regarding municipal intangible investments are carried out, and also to provide an overview of how the entire investment process is carried out with these kinds of investments. What has been shown in the study is that there are factors that affect the municipalities, such as their view of intangible investments, the municipality's situation in terms of politics, the rate of immigration or emigration. With our analysis, we hope that it has been clarified how the municipal intangible investment process takes place with inmunicipalities.

Background: The purpose of accounting and financial reporting is to provide useful information for its users in their decision-making. The importance of intangible assets for companies in the modern digital economy has led to debates concerning how it should be presented in accounting. As of today, the relevance and reliability of intangible assets can be questioned since large values of intangibles are left out of accounting and financial reports. Purpose: The aim of the study is to investigate the association between reliability and value relevance of intangible assets.  Method: Using the Feltham and Ohlson (1995) model, we test the association between intangible assets and market valuation of firms. We divide the sample into reliable and unreliable and test whether there is any difference in value relevance of intangible assets between the groups. Conclusion: The result indicates, without statistical significance, that reliability seems to matter more for goodwill than for total intangibles and other identifiable intangibles. Moreover, we suggest that investors seem to focus more on accounting standards and uncertainty than management discretion when assessing reliability of intangible assets. However, we are not satisfied with how reliability has been operationalized earlier and this study reinforces our doubts. Thus, among other suggestions we propose further research directed towards investors to find out whether reliability is important and what they consider as reliable.