My thesis deals with a topic of valuating a software company and adjustment accounting information for this purpose. The company I valuate, is a unique company. That is the reason why I use adjusted process of valuating. The first target of my thesis is to give an advice to the management of this company making a decision of selling the company. The second target is to make people talk about the increasing meaning of intangible assets not included in a system of financial reporting.

At the beginning of my thesis, I try to explain the conception of intangible assets in general, its definition and evaluation process. Thesis is focused on trade mark, mostly on ways of its evaluation used in practice. These methods are aplied concretely on Viceroy trade mark

The purpose of this thesis is to figure out the significance of the bagpiping tradition in the Czech Republic its potential to be added to the Representative List of the Intangible Cultural Heritage of Humanity by UNESCO. The thesis explains the current laws and ordinances in the area of protection of intangible cultural heritage and its application in the Czech Republic. The paper then explores the history and development of the bagpiping tradition and shows the current presentation in rural culture. Based on this theoretical part it answers the question if the bagpiping tradition has potential to be added to the Representative List or if there are steps that need to be taken first.

The aim of the thesis is to analyze reporting of websites under IFRS. The text focuses on the reporting requirements according to fact how a website was acquired and what its purpose. Three variants are discussed: self-creation of a website, sale and purchase of a website and also leasing a website. The practical part examines the reporting of intangible assets (especially software) in financial statements of four selected companies. It also provides a brief comparison of reporting of intangible assets under Czech accounting rules and under IFRS.

The diploma thesis is focused on reporting of intangible assets according to Czech accounting legislation and International Financial Reporting Standards. Based on the comparison of intangible assets reporting, the impact of the differences on the financial situation of selected business units operating in the energy industry is mentioned. It contains a proposal for a procedure to assess the relevance of displayed information about intangible assets to selected groups of users of financial statements.

Corporate reputation has evolved into a strategic and intangible corporate asset and accordingly directors, as custodians of corporate reputation, are tasked with building and managing corporate reputation as a source of competitive advantage. The purpose of this research is to ascertain the extent of the operationalisation of corporate reputation and the perspectives of directors as to the manner in which they perceive, value, build and manage corporate reputation. A critical review of the corporate reputation literature evidenced much ambiguity as to the definition of corporate reputation, whilst the value and competitive advantage of corporate reputation, has been empirically established. The literature within this realm fails to adequately address the operalisation of this construct and accordingly, this study attempts to address the apparent void in the academic literature by offering empirical evidence as to the manner in which directors build and manage a company’s reputation by proposing a framework to guide directors in their endeavours. In order to gauge director’s perspectives, 12 semi-structured, in-depth interviews were conducted with the directors of a multi-national company based in South Africa. The company operates in a highly regulated and competitive industry and the research findings demonstrate that corporate reputation is indeed acknowledged as a key, intangible asset. Whilst the directors did not possess clear insight into building and managing corporate reputation, several key themes emerged and the findings are consolidated into a proposed framework and a portfolio of the dimensions of corporate reputation are established. This study lays the foundation for further studies within the realm of operationalising corporate reputation, particularly as a source of competitive advantage. Copyright / Dissertation (MBA)--University of Pretoria, 2010. / Gordon Institute of Business Science (GIBS) / unrestricted

The pertinent investment in intangible assets is expected to lead to a firm's higher productivity and competitiveness. This study suggests that a restaurant firm should identify core intangible assets for its business, manage them systematically, and measure their value contribution. The essential thrust is to identify key intangible value resources and establish their measurement, which then helps measure the financial contribution of each intangible asset and make an investment decision on it. Thus, this study was purported to identify key organization-centric intangible value assets in the context of the casual dining restaurant industry, develop their measurement, and examine their contribution on a firm's market value. Findings will help improve understanding of what intangible assets are critical and apply the concept to a strategic and operational management. Based on an in-depth literature review covering a wide range of areas, the following six of the most widely agreed upon domains of organizational capital were identified: innovation capital, organizational process capital, organizational culture capital, organizational learning capital, information system capital, and intellectual property capital. This structure of the six most important domains of organizational capital was verified through subsequent interviews with five experts, the pilot test with ten experts, and three rounds of the Delphi survey. Seventeen sub-dimensions were identified through the literature review, interviews, the pilot test, and the Delphi study with professionals. This industry-specific categorical system helps a firm identify and manage various types of intangible resources more precisely and efficiently. Furthermore, it can enable restaurant management to clearly understand how to cope with different types of intangible resources and how to gather, create, use, share, and develop them more appropriately. The findings can be grouped into the following conclusions. Seventy measurement indicators were developed to measure a firm's organizational capitals. Unlike using subjective perceptual measurement scales, the measured values using the objective measurement scales are consistent regardless of time or people. Therefore, the financial value (or contribution) of each of the six organizational capitals can be estimated more precisely along with the data of firms' market value. / Ph. D.

The main idea of this thesis is to deepen our understanding of the relationship between tax policy and heterogeneous capital. The first chapter revisits the question of whether preferential tax regimes are desirable in a context where some jurisdictions have leadership advantages in their choice of tax policy. It is argued that if regions or countries involved in tax competition act sequentially as Stackelberg competitors, they will prefer to limit the use of preferential tax policy. If firms located in small regions face higher mobility costs on average than those located in large regions, small regions want to ban preferential tax regimes while large regions will tend to support them. If jurisdictions are populated mainly by firms with low mobility costs, they will prefer preferential tax treatments. On the other hand, if they are populated mostly by firms with high mobility costs, small regions want to restrict preferential tax policies while large regions will favour them. The second chapter embraces the neoclassical theory of investment to model the rate of investment in physical and intangible capital. It uses data from the EU KLEMS database, the Oxford University Centre for Business Taxation and the Tax Foundation. It concludes that the equations for the rate of investment in physical and intangible capital are distinct. Corporate tax incentives affect the rates of investment in physical and intangible capital, but differently. The higher rate of depreciation of intangible capital relative to physical capital seems to explain the increasing ratio of investment in intangible to physical capital. The third chapter examines heterogeneity by type of capital within the relationship between capital and its user cost, for five types of physical capital asset and two types of intangible capital asset. The dataset is almost similar to that of chapter two. The results show that, in the short-run dynamics, both the dynamic fixed-effects and GMM results seem to agree on the role of changes in the user cost of capital on the accumulation of the stock of capital. Overall, dynamic fixed-effects estimation seems to yield results that are more consistent with the theoretical conclusions on investment behaviour and empirical results for physical capital already established in the literature.

El presente trabajo consta de un análisis de la cultura cusqueña y sus manifestaciones inmateriales con el objetivo de plantear un mejoramiento en la difusión y desarrollo de sus costumbres. El folklore peruano es muy vasto y el Cusco alberga gran parte de sus manifestaciones culturales como las danzas folklóricas. Durante la investigación de las necesidades y la problemática de la ciudad, se hace latente el déficit de la infraestructura cultural ante una alta demanda de usuarios locales y extranjeros. Además de un desinterés hacia el poblador local dándole mayor relevancia al turismo y provocando una pérdida de las danzas típicas. Como respuesta a esta necesidad y con el respaldo del Ministerio de Cultura se plantea un Centro Cultural de Danzas Folkloricas para Cusco. El objetivo del proyecto, es repensar las dinámicas culturales de la ciudad dándoles un nuevo enfoque que se enfoque en el usuario local, sus necesidades y costumbres. Mediante un planteamiento de una arquitectura contextual, que toma de referentes los patrones modulares de su contexto urbano y cultural para ser aplicados en el diseño arquitectónico. Además, funcionalmente busca una ubicación privilegiada en el contexto urbano para poder servir de elemento articulador. Al igual que su conexión con un eje cultural en la ciudad y el abastecimiento de vías y centros educativos e institucionales. Tomando como punto de partida los criterios del lugar, su relevancia al colocarse en una ciudad patrimonio y con el fin de expresar la riqueza y el valor de las danzas folklóricas. / The present work analyzes the culture of Cusco and its immaterial manifestations to propose an improvement in the dissemination and development of its customs. Peruvian folklore is very vast and Cusco is home to a large part of its cultural manifestations such as folk dances. During the investigation of the needs and the problems of the city, the deficit of the cultural infrastructure becomes latent before a high demand for local and foreign users. In addition to a lack of interest towards the local population, giving greater importance to tourism and causing a loss of typical dances. In response to this need and the support of the Ministry of culture, a Cultural Center of Folk Dances is proposed for the city of Cusco. The objective of the project is to rethink the cultural dynamics of the city, giving them a new approach that focuses on the local user, their needs, and customs. Through a contextual architecture approach, which takes the modular patterns of its urban and cultural context as references for applications in architectural design. Furthermore, functionally it seeks a privileged location in the urban context to serve as an articulating element. As well as its connection with a cultural axis in the city and the supply of roads and educational and institutional centers. Taking as a starting point the criteria of the place, its relevance as it is located in a heritage city and with the aim of indicators the wealth and value of folk dances. / Trabajo de investigación

ABSTRACT The orally transmitted tradition of Lobolo is a common and widely practiced cultural tradition and an established marriage institution within African societies in Southern Africa, differing only in terms and minor variations of practice. Lobolo therefore has the status of being an intangible heritage and is acknowledged as such by South Africa’s National Heritage Resource Act of 1999. Its role in society today on the one hand and its oral way of transmission on the other has placed it in the center of an ongoing post-colonial discourse, particularly around the standing of the African intangible heritage in post-1994 South Africa. The Heritage Transformation Charter, following its mandate by the National Heritage Council, intended to attend to and correct existing imbalances in the Heritage sector and its institutions. It also aimed to identify and establish ways for the preservation and continuation of African heritage. The study reviews the literature on Lobolo, highlighting the ways in which it has been described as a multifaceted cultural and social institution. In consideration of these findings it critically engages in a discussion of the Draft Heritage Transformation Charter, to assess its acknowledgement of the characteristics of living heritage. In doing so the study probes the ability of a policy guiding document such as the Heritage Transformation Charter, to accommodate and guide the survival of oral traditions such as Lobolo, as part of the intangible heritage of South Africa.