Spelling suggestions: "subject:"intangible asset"" "subject:"intangible isset""
1 |
Building corporate reputation : a director’s perspectiveReddiar, Chantel Amanda 19 June 2011 (has links)
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
|
2 |
Značka jako nehmotné aktivum firmy / Trademark as an Intangible Asset of a FirmHarantová, Monika January 2009 (has links)
In the theoretical part of thesis: "Trademark as an intangible asset of a company", the theoretical aspects of brand management and methods of valuation of brands as intangible assets are explained. In the practical part of thesis a company analysis is undertaken and brand value is calculated by using adequate methods. Final suggestion and recommendation for trademark registration in the Register of Trade Marks are mentioned in the conclusion of thesis.
|
3 |
Valuation Strategies for Small Businesses' Intangible AssetsDupree, Lee 01 January 2019 (has links)
Small business owners who attempt to sell their businesses may not receive full value if they do not adequately value their intangible assets. The purpose of this multiple case study was to explore effective strategies business leaders used to value intangible assets when considering the sale of their businesses. The participants for this study were 5 business owners in a metropolitan area in the southeastern United States who had successful valuation experiences during the sale of their businesses. Data were collected through semistructured interviews with participants, methodological triangulation, observations, and review of company documents. Data were analyzed using thematic analysis, coding narrative segments, and reviewing secondary data. The themes that emerged from data analysis include collecting and using company data concerning intangible assets; hiring a reputable accounting firm to assist in valuation; understanding the values of brand, customer base, and goodwill; and choosing the appropriate asset valuation approach. To accurately value the intangible assets of their businesses, the most significant and recurring theme in the participants' responses was the need for assistance from a reputable accounting firm. The implications of this study for positive social change include the potential to enhance the economic investment in local areas where business owners appropriately value intangible assets.
|
4 |
智慧資本管理之研究-以國內金融業為例楊凱淨 Unknown Date (has links)
我們已進入「知識經濟」的時代。在這樣的時代裡,組織運作及獲利的關鍵因素不再侷限於實體的資產,組織內部的管理能力、員工的專業能力、組織關係的經營能力等無形的智慧資本更扮演了重要的角色。台灣是一個倚賴自由貿易的國家,配合近年來政府正大力推動台灣為亞太金融中心的環境下,金融自由化與國際化已是未來不可擋的趨勢。面對經營環境的劇烈改變,國內金融業如何運用適當策略,以維持或提高經營績效,已是目前急需解決的重要問題。本研究依據智慧資本之相關文獻發展出智慧資本衡量指標,並透過問卷調查收及金融業對智慧資本衡量指標之看法,再以層級分析法評估衡量指標之重要性。
研究結果發現,在智慧資本的三大構面中,金融業最重視人力資本,其後依序為結構資本、關係資本;智慧資本各個要項中,金融業認為員工專業能力最重要,其後依序是員工忠誠度、組織管理能力、研發創新能力及顧客創造價值。最後,並依據研究結果提出建議。
|
5 |
INVESTIGATING THE DETERMINANTS AND ENDOGENOUS INFLUENCES OF ENVIRONMENTAL REPUTATIONShim, Young Soo 01 December 2017 (has links)
AN ABSTRACT OF THE DISSERTATION OF Young Soo Shim, for the Doctor of Philosophy degree in Accountancy, presented on 03/10/2017, at Southern Illinois University Carbondale. TITLE: INVESTIGATING THE DETERMINANTS AND ENDOGENOUS INFLUENES OF ENVIRONMENTAL REPUTATION MAJOR PROFESSOR: Dr. Royce D. Burnett This study investigates (1) the determinants of a firm’s environmental reputation and (2) the impact of this reputation on employee productivity and financial performance. I extend existing work in this area by focusing on both the endogenous and exogenous benefits of the reputation. The endogenous benefits refer to positive impacts of the reputation on employee morale and employee productivity, which have generally been ignored by prior research. In developing my research hypotheses, I draw on the following five well-established theories: the costly signaling theory, the resource-based view of firm, the Porter’s eco-efficiency perspective, the social identity theory, and the third-person effect theory. A sample of 271 companies was drawn from the 500 largest U.S. public companies listed in the 2010 Newsweek’s green report. The corporate environmental data for this study were gathered from this report. Meanwhile, the corporate financial data were obtained from the Mergent database. Via multiple regression analyses, I find (1) environmental reputation is significantly and positively predicted by environmental management when firm environmental reputation is high; (2) environmental reputation is significantly and positively related to environmental performance when firm environmental reputation is low; (3) across the board, environmental reputation does not predict employee productivity; (4) environmental reputation is a significant and positive predictor of financial performance only for firms with high environmental reputation; and (5) employee productivity positively and significantly predicts financial performance only for firms with a high environmental reputation.
|
6 |
Estudo comparativo dos modelos de avaliação de inovação para obtenção de capital de risco: programa governamental Criatec I - BNDES versus modelos teóricos para cálculo de intangíveis propostos na Contabilidade. / Comparative study of innovation valution models to obtain venture capital: government program Criatec I BNDES versus theoretical models proposed for intangible valuation in AccountingHerika Crhistina Maciel de Oliveira Costa 11 March 2015 (has links)
Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Como forma de impulsionar o crescimento econômico, governos de diversos países incentivam o empreendedorismo, a inovação e o desenvolvimento tecnológico. Para isto, se utilizam de programas governamentais por meio de políticas de incentivo ou subvenção econômica a empreendimentos com este perfil. No Brasil, o capital de risco público vem sendo oferecido à empresas inovadoras através dos fundos da série Criatec, com recursos do BNDES. Estas empresas possuem, principalmente, ativos intangíveis, que devem ser considerados pelos investidores em suas avaliações que antecedem o aporte de recursos. Neste contexto, esta pesquisa foi desenvolvida com o objetivo de analisar como a metodologia de avaliação de intangíveis utilizada pelo Fundo Criatec I do BNDES, como ferramenta de apoio de decisão de investimento de capital de risco público, considera os indicadores de inovação frente aos modelos teóricos propostos na literatura contábil. Para isto foi realizado estudo de campo através de entrevistas realizadas com os gestores do Fundo e com diversas empresas investidas por este. Por meio da pesquisa foi observado que é realizada profunda análise das empresas candidatas ao aporte de recursos através da avaliação de três fatores de risco. Foi possível verificar indicadores de inovação presentes nas metodologias de avaliação de intangíveis propostas na literatura contábil na análise de um destes fatores. Contudo foi possível identificar que os indicadores de inovação não são avaliados de forma pré definida e parametrizada no modelo utilizado pelo Fundo. / As a way to expand economic growth, governments of many countries encourage entrepreneurship, innovation and technological development through a series of funding and incentive policies, direct at companies with this specific profile. In Brazil, public venture capital is been ofered to innovative companies through the Criatec funds, criated by BNDES. These companies retain mostly intangible assets, wich should be considered by investors, prior to allocating funds. This research was conducted with the objective to compare the methodology for evaluating intangible assets as well as indicators of innovation used by Criatec/BNDES annalists opposed to the theoretical models proposed by accounting literature. To achieve this objective, a field study was conducted trough interviews of Criatec I fund and the CEOs of many companies that were invested upon by the fund. This research conclude through analysis is conducted on companies that apply for Criatec investments, and mainly 3 risk factors are considered by Criatec I. innovation. Indicators of innovation were actualy considered in this analysis, as well as a methodology to evaluate intangible assets. However the use of both these indicators is yet to be standardized.
|
7 |
Inspiring Change in Intangible Asset Valuation and IdentificationZepf, Jackson 01 January 2018 (has links)
This paper will cover the reasons as to why the current accounting standards have not been updated as necessary to account for the newly developed, intangible assets or “pho-assets” that companies are either generating or using for future economic benefit. This paper will cover a brief background on the current accounting standards for intangible asset valuation and identification and why they are not sufficient for the current accounting environment. Within this review of the accounting standards, this paper will highlight how the changing financial world has given rise to these new intangible assets, and why current regulations do not allow firms to recognize all the assets that it truly should have on its books, thereby not allowing firms to realize or gain precious valuation. Furthermore, I will provide evidence as to why the accounting standards have made it difficult for investors to properly gauge the risk of intangible investments due to the inconsistencies in valuation that the current standards produce.
|
8 |
Estudo comparativo dos modelos de avaliação de inovação para obtenção de capital de risco: programa governamental Criatec I - BNDES versus modelos teóricos para cálculo de intangíveis propostos na Contabilidade. / Comparative study of innovation valution models to obtain venture capital: government program Criatec I BNDES versus theoretical models proposed for intangible valuation in AccountingHerika Crhistina Maciel de Oliveira Costa 11 March 2015 (has links)
Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Como forma de impulsionar o crescimento econômico, governos de diversos países incentivam o empreendedorismo, a inovação e o desenvolvimento tecnológico. Para isto, se utilizam de programas governamentais por meio de políticas de incentivo ou subvenção econômica a empreendimentos com este perfil. No Brasil, o capital de risco público vem sendo oferecido à empresas inovadoras através dos fundos da série Criatec, com recursos do BNDES. Estas empresas possuem, principalmente, ativos intangíveis, que devem ser considerados pelos investidores em suas avaliações que antecedem o aporte de recursos. Neste contexto, esta pesquisa foi desenvolvida com o objetivo de analisar como a metodologia de avaliação de intangíveis utilizada pelo Fundo Criatec I do BNDES, como ferramenta de apoio de decisão de investimento de capital de risco público, considera os indicadores de inovação frente aos modelos teóricos propostos na literatura contábil. Para isto foi realizado estudo de campo através de entrevistas realizadas com os gestores do Fundo e com diversas empresas investidas por este. Por meio da pesquisa foi observado que é realizada profunda análise das empresas candidatas ao aporte de recursos através da avaliação de três fatores de risco. Foi possível verificar indicadores de inovação presentes nas metodologias de avaliação de intangíveis propostas na literatura contábil na análise de um destes fatores. Contudo foi possível identificar que os indicadores de inovação não são avaliados de forma pré definida e parametrizada no modelo utilizado pelo Fundo. / As a way to expand economic growth, governments of many countries encourage entrepreneurship, innovation and technological development through a series of funding and incentive policies, direct at companies with this specific profile. In Brazil, public venture capital is been ofered to innovative companies through the Criatec funds, criated by BNDES. These companies retain mostly intangible assets, wich should be considered by investors, prior to allocating funds. This research was conducted with the objective to compare the methodology for evaluating intangible assets as well as indicators of innovation used by Criatec/BNDES annalists opposed to the theoretical models proposed by accounting literature. To achieve this objective, a field study was conducted trough interviews of Criatec I fund and the CEOs of many companies that were invested upon by the fund. This research conclude through analysis is conducted on companies that apply for Criatec investments, and mainly 3 risk factors are considered by Criatec I. innovation. Indicators of innovation were actualy considered in this analysis, as well as a methodology to evaluate intangible assets. However the use of both these indicators is yet to be standardized.
|
9 |
Harmonization of Accounting Treatment of Property, Plant, Equipment and Intangible Assets / Harmonizace Účetní Úpravy Pozemků, Budov, Zařízení a Nehmotných AktivBabinec, Matúš January 2008 (has links)
The globalization of world economy has inevitably affected also the movements in harmonization process of accounting standards around the world. International Financial Reporting Standards have become the ultimate accounting and reporting tool of most developed countries. The only remaining counterpart -- the US GAAP, is slowly subsiding to the enormous spread momentum that IFRS gained in recent years. In this setting I examine the application of International standards on accounting treatment of Property, Plant and Equipment, and also the Intangible Assets. Subsequently I compare this treatment to US GAAP and document all major differences still persistent at the end of year 2008. Considering that there are still many divergences between the two sets of standards, I try to document their impact on the reporting and presentation of financial statements of several blue chip companies. My analysis suggests that differences in reported numbers depending on standards chosen can distort comparability of financial statements and performance assessment, thus potentially biasing the decision making process of involved stakeholders.
|
10 |
Valuing and managing brands: An internal accounting perspective. An empirical investigation of attitudes to internal brand valuation and organisational and behavioural implications associated with the way that the internal brand management accounting system is operated.Guilding, Christopher J. January 1991 (has links)
This thesis is concerned with accounting for the brand
management function. Two distinct perspectives are taken: the
first derives from aspects of organisational and behavioural
accounting research, and the second concerns organisational
implications of brand valuation.
Both perspectives were initially approached by means of
exploratory interviews and a literature review. Hypotheses
pertaining to the first perspective were analysed via survey
data collected in nine strongly-branded, fast-moving consumer
goods (FMCG) companies.
Propositions concerned with the implications of brand valuation
were developed and used as the basis for measuring attitudes to
brand valuation. A questionnaire concerned with brand valuation
attitudes was administered to senior-ranking officials in
strongly-branded, FMCG companies.
The final methodological phase, for both perspectives, involved
a case study conducted in a strongly-branded, FMCG company.
Significant findings arising from this study include:
1) Managers who see their company as being short-termist,
hold more positive attitudes to brand valuation.
2) Marketing-orientated managers are more favourably
disposed to brand valuation than accounting-orientated managers.
3) Organisational benefits arising from brand valuation are
more strategically, than operationally, orientated.
4) Brand manager budget participation is significantly
negatively-related to job-related tension, and positivelyrelated
to trust in superior and attitude to reliance on
accounting performance measures.
5) Budget participation is more effective in reducing jobrelated
tension in situations of high, compared to low, task
uncertainty situations.
6) Reliance on a brand manager's accounting performance is
positively related to brand manager performance and motivation,
and negatively associated with job-related tension.
|
Page generated in 0.0613 seconds