В ходе диссертационного исследования был выявлен недостаток исследований социальных сетей в области формирования актива маркетинговых знаний, было проведено исследование роли социальных сетей в формировании нематериального актива маркетинговых знаний. Был разработан и апробирован алгоритм формирования нематериального актива маркетинговых знаний на предприятии посредством социальных сетей. / In the course of the dissertation research, was revealed a lack of research of social networks in the field of formation of an asset of marketing knowledge, was made a study of the role of social media in the formation of an intangible asset of marketing knowledge. An algorithm for the formation of an intangible asset of marketing knowledge in an enterprise through social media was developed and tested.

新藥開發是需要大量的資金投入，同時需要專業的技術實驗人才、以及具產業經驗的管理團隊，但是其所獲取的價值和領域也是相對較大的。生技製藥產業包括新藥、學名藥、中草藥、基因及蛋白質製劑、遠距醫療、預防醫學、醫療器材等。台灣在生技製藥已經投入許多資源，但是所獲得的成果並不如預期，主要原因除了缺乏像國際大廠的充足資金之外、且沒有完整的生技製藥產業鏈，更重要的是缺少了對生技製藥智慧財產管理的經驗、沒有國際行銷能力去取得市場。起因點則為台灣生技製藥公司仿照國際成功的生技製藥大廠模式，卻沒有自己的價值創造和創新模式，為了替台灣生技製藥廠商尋找新的利基和成功模式，本文分析了國內與國外的生技製藥公司，以尋找適合台灣的價值創造模式。 台灣生技製藥廠商主要缺乏的並非是技術，而是結合智慧財產的法律議題、並且發展出市場導向的生物技術研發模式。智慧財產相關議題在生技製藥產業更是最關鍵的因素，因為新藥研發動輒10年，而一般資金來源的銀行和創投都無法忍受所投資的公司必須要十年才可以獲利退出，因此透過不同臨床時期開發的新藥，其價值也會有顯著的不同，再透過技術移轉、授權和相關合約的簽訂，才能促使台灣中小型的生技製藥公司可以生存。本文要提出價值創造模型之前，必須要針對生技製藥產業的技術研發特性進行分析，接著必須透過智慧資本與財務會計的方式計算生技製藥產業無形資產的價值，最後透過個案中不同公司的營運策略，找出最適合現今生物製藥產業發展的模式。 生技產業需要相當多的資金去做新藥研發與市場行銷，這也是生技產業特殊的供應鏈上最重要的一環。因為，創投公司不只會投資金錢，它還會幫忙被投資公司尋找人才、市場、和策略發展。因此，本文第三個個案公司Burrill&Company為美國生技創投公司，最近幾年也可以看到它在大中華地區尋求投資機會。Apex International公司選對人才創造出優良品質的委託臨床試驗、和NexMed透過技術授權所產生平台技術，三家公司所創造的價值，去印證本文所提出的生技製藥產業價值創新模式的適用性。 論文研究結果顯示生技製藥產業最成功的關鍵因素至少有兩點，第一點就是核心能耐(Core Competence)的建立、第二點就是選擇對的人才。由本論文的價值創造模式中心出發，便是透過紮實的研究發展技能；建立優良的管理技巧以降低研發風險；透過創造新的技術和產品價值的核心能力建立，再選擇正確的人才組合，創造出外部的價值，最後達到整體價值創造的綜效。希望台灣不光只是擁有科技基本法與生技新藥產業發展條例等政策，而是可以透過本論文提出之價值創造模式，有效提升整體生技製藥產業的環境，以期產生更多成功的故事。 關鍵字：生技製藥、智慧財產、實體審查、無形資產鑑價、價值創造、技術移轉。 / Biopharmaceutical is driving force of the global healthcare economy transformation. In order for a biopharmaceutical company to gain value from a new drug during its clinical development, capital investment, professional talents, and management team with industrial experience are needed. Biopharmaceutical industry are included of new drugs, generic drugs, Chinese herbal medicine or traditional Chinese medicine, genetic and protein preparations, tele-medicine, preventive medicine, medical devices and so on. Taiwan has invested a lot of resources at biopharmaceutical fields but the results are not as expectation. The main reason is the lack of adequate funding from international big pharma, and the operation is no integrity of the value chain at biopharmaceutical industry. More importantly is the lack of management experience on Intellectual Property, and no marketing ability to access to the global technology supply and demand market. The key point is that they copy of the format of big pharma but lack the spirit of the creativity and innovation. I analyzed the three cases in the thesis and tried to find a niche and successful model for the value-adding on the Taiwan’s Biopharmaceutical industry. Taiwan does have the technology know-how, but most of the companies’ problems are the lack of market-oriented R&D model and the Intellectual Property issues. IP issues including management know-how related to biopharmaceutical industry are the most crucial factors. Most companies tends to spend ten years on developing a new drug. Most of the investment banking and venture capitals are hard to endure by the long-term exit mechanism. The value will be totally different if the investors can exit at various clinical stage of new drugs at various stages with the strategy of technology transfer and licensing agreement. Such business model can make Taiwan’s small and medium-sized biopharmaceutical companies easier to survive. To verify this value creation model, I analyzed the characteristics of the industrial research and development and calculate the value of intangible assets on the technology by the methodology of intellectual capital and financial accounting. Finally, I will identify the most suitable model by compared with the different business models in three representative cases. The biotech industry needs a lot of funding to do R&D and marketing of new drugs which is the most important on this special supply chain. Not only to invest money, venture capitalist should help the company to recruit the talent, target the market, plan and execute the strategy. Therefore, the third case is the U.S. venture capital firm called Burrill & Company. In recent years, it moved to the Great China region to seek the investment opportunities. Apex International recruit the right talents to the right position and create a great world class quality project on the clinical trial, and NexMed bring their value through the platform technology and technology licensing. All the cases are selected to examine the availability and suitability of the value creation model. At least two key successful factors for biopharmaceutical industry has been revealed by the research of the thesis study. The first one is the establishment of the core competence on the technology in their respective business, and the second one is the management know how in putting the right person on the correct position. Overall, the value creation model is build on a solid research and development skills, a great management know-how to reduce the risk, and the spirit of entrepreneurship to create the true innovative products or services. With all the core competences, we can integrate the team with multidisciplinary talents to expand the value with the outside resources, and give the synergy of the whole value-added model. Hope that with the recent enactment of the Basic Science and Technology law and New Pharmaceutical Development Act in Taiwan, more successful stories can be created by this value-added model discussed in this thesis.

Made available in DSpace on 2016-04-28T20:19:18Z (GMT). No. of bitstreams: 1 2007- Jose Eduardo de Oliveira Feijo.pdf: 961807 bytes, checksum: 88e60eb2a44c34cc37fe026d0733e954 (MD5) Previous issue date: 2007-08-20 / This research had as goal analyzes the objectives and strategic indicators of learning and growth perspective of Balanced Scorecard - BSC in a Researches Center. Cenpes was characterized as a case study. A questionnaire was applied, based on the methodology of BSC, specifically focusing to the learning and growth perspective. Two samples were selected, one of the formal leaders' population and another composed by the other employees. The analysis of the information s collected resulted in the elaboration of a methodology proposal for construction of these objectives and strategic indicators, aiming at to favor other organizations to adopt BSC. The present study had as accessory objective to demonstrate the contribution of the intangible assets in the reach of the vision organizational and increase of the competitive advantage, through the definition of objectives and strategic indicators of the learning perspective and growth of BSC. / Esta pesquisa teve como objetivo analisar os objetivos e indicadores estrat?gicos da perspectiva aprendizado e crescimento do Balanced Scorecard BSC de um Centro de Pesquisas, o Cenpes, portanto caracterizando-se como um estudo de caso. Tendo sido aplicado um question?rio, voltado a metodologia do BSC, mais precisamente ? perspectiva de aprendizado e crescimento. Foram selecionadas duas amostras, retiradas de duas popula??es, a popula??o de l?deres formais e outra composta pela for?a de trabalho. Ap?s a an?lise dos dados foi constru?da uma conclus?o e proposta uma metodologia com o objetivo de favorecer outras organiza??es que adotam o BSC, na constru??o destes objetivos e indicadores estrat?gicos. O presente estudo demonstrou a import?ncia da defini??o dos objetivos e indicadores estrat?gicos na perspectiva aprendizado e crescimento do BSC, bem como dos ativos intang?veis, de modo que eles possam contribuir de forma mais eficaz para o alcance da vis?o estabelecida por uma organiza??o e para a constru??o de vantagem competitiva.

自英國於1997年首度提出創意產業，讓創意的附加價值藉由無形或文化性的特質融入到產品與服務創新中，文創產業已然是後知識經濟時代的指標；基於台灣文創環境的無形資產鑑價制度尚處於建構期，整體機制尚不成熟，因此相關企業在面對成長躍進中常因資金受限，也間接影響了整體產業發展，而此種現象尤以藝術經紀授權產業為甚。 「無形資產」是藝術經紀授權產業營運模式的核心。而國內對於如何將無形資產轉換為有形之概念性商品，而且又能使商品成本與企業價值被量化之議題的論述探究甚少，因此本研究將以藝術經紀授權產業為主體架構去進行鑑價模型之分析，冀望為文創產業注入更大的延展空間。 本研究整理現今無形資產、智慧資本、智慧財產之相關鑑價理論與方法流程，並就藝術經紀授權產業現況進行質化的分析，並冀望從理論出發含概實務觀點的去建構適合此產業的鑑價機制，並挑選P個案公司去驗證本研究所提出運作模型，以實現其價值轉化過程。 本研究結果可以幫助文創產業中之無形資產鑑價分析較為貼近產業之真實面貌，亦可讓文創產業經營者引為借鏡，以期盼提升台灣整體文創產業的競爭力。最重要的是藉由檢視相關產業的發展歷程，本文獻進而讓政府在制定相關產業政策時，更能以全方位的角度衡量產業政策，降低產業投入者資金進入門檻，讓更多的創投基金及金融機構投入，以促進產業發展與提升產業競爭力。 / Since the introduction of creative industry in Great Britain in 1997, which allowed the merge of value-added creativity into product and service innovations via intangible or cultural features, cultural creative industry has apparently become the index of the post-information economy. However, the intangible asset valuation system in the cultural creative industry in Taiwan is still under construction, yet immature, and the lack of capital inflow is usually the key restriction to the development and progress for many relevant enterprises, which in turn influenced the development of the entire industry; such phenomena is especially apparent in the industry of art 、agency、 licensing. “Intangible asset” lies at the core of the operation of art 、agency、and licensing industry. But there is not enough discourse analysis domestically on issues regarding how to turn intangible asset into conceptually tangible products or to further quantify the product cost and enterprise values, therefore, this study conducts analyses of valuation model based on the scaffolding of the art 、agency、 and licensing industry, hoping to introduce greater room for expansion in the cultural creative industry. The study has compiled valuation theories, methodologies and procedures regarding intangible asset, intellectual asset, and intellectual property, conducted qualitative analysis on the current status of art agency、 licensing with the expectation to develop a valuation mechanism suitable for this industry based on the theories and practical aspects, selecting company P as example to verify the operation model proposed in the study and to realize the process of value transformation. The study aims to help bring the valuation analysis of intangible asset in the cultural creative industry closer to the reality, and also serve as a reflection for operators of the cultural creative industry with the expectation of promoting the overall competitiveness of the cultural creative industry in Taiwan. Most importantly, by inspecting the process of development in related industries, this study may in turn provide an all-rounded evaluation for the government when drafting relevant policies of the industry to lower the investment threshold, allow the introduction of more venture capitals and financial institutions, and facilitate the development of the industry and improve competitiveness.

The role of best practice in delivering Company Strategy-Brand Promise delivering "Escape through Glamour," has become an issue for the management of Ster-Kinekor as the competitive set in the entertainment arena, increases and becomes aggressive. This has compounded by the digital explosion which has made home entertainment sexy and raised the benchmark of picture and sound quality. Prices are extremely competitive and this practice is supported by the criminal element, i.e. Piracy. The increase in live and televised sports entertainment, television entertainment in general and outdoor activities has contributed to the pressure in growing revenue. Ster-Kinekor has identified the new middle income segment as an opportunity for growth and has identified perceived value of the entertainment format as a key barrier. This is true for the Living Standard Measures (hereafter, LSM) 8, 9 and 10 segment of the market as well. The need to increase the perceived value of the brand and the entertainment it offers has been identified as a key issue by senior management. This study will highlight the concepts of branding and best practice within a review of Ster-Kinekor operational (best practice) interventions. This will be followed by a detailed analysis and interpretation of 800 intercept interviews which will inform the study concerning the market impact of the interventions. In addition, informal interviews were held with various members of management. Ster-Kinekor has introduced a number of initiatives, including a number of best practice interventions under a project entitled "Good to Great." This interventions are aimed at installing best practice within the business with the overall intention of improving customer experience and thereby driving the bottom line. The study therefore will analyse the impact of this these initiatives as intended by Ster-Kinekor management. In conclusion, the study will provide recommendations for consideration in order to enhance the perceived value. / Thesis (MBA)-University of KwaZulu-Natal, Westville, 2006.

Made available in DSpace on 2016-03-15T19:32:34Z (GMT). No. of bitstreams: 1 Ricardo Cavalcanti Alves.pdf: 1472492 bytes, checksum: 191a6c7b13b5d0386ac7e4edda2748c7 (MD5) Previous issue date: 2012-03-26 / Fundo Mackenzie de Pesquisa / In the last decades the world has seen great dissemination of powerful brands, local and world-known, not infrequently assessed in billions of dollars, leading to massive sales of products and services associated with them. And in that context it is clear the impact of the intrinsic value of the intangible assets brand of companies in mergers and acquisitions.Nowadays, it has been clear that a Company valuation has a relevant amount related to intangible assets and, among these, brands have significant importance. This study aimed to investigate what is the general perception, the control method and the valuation of brands on companies operating in Brazil, by gathering information about the companies where students and recent graduates of post-graduate in business administration related courses used to work.Thus, from the sample group of 134 companies operating in Brazil, were extracted details of five dimensions of brand: awareness about its importance, financial valuation of the brand,accounting recognition of brand value, management of this intangible asset and its use as a tactical and strategic performance ratio. The methodology used was a survey that, from statistical tests Chi-square Pearson test led to the conclusion that there is no significant relationship between the fact that companies sell products and services and aspects relating to each of the five dimensions studied. Other variables statistically compared by using the chisquare test meant for the sample companies, among other findings, the significant correlation between large companies and the fact that companies evaluate brands or negotiate them. Also, the study took into account the criteria of attitude scores of respondents based on the Likert scale. The resulting data reveal that the brands are still in need of greater attention from companies. It is a minority in the sample studied the incidence of financial valuation of the brand, as well as the proper focus on accounting and management reports. Internal control over brand management and variable compensation system based on ratios of the brand,though present, such items were observed in low intensity in the sample companies. / Nas últimas décadas o mundo tem assistido à grande proliferação de marcas poderosas, local e mundialmente conhecidas, avaliadas não raramente em bilhões de dólares, levando a vendas em massa de produtos e serviços a elas associadas. E nesse contexto é notório o impacto do valor intrínseco do ativo intangível marca no valor das empresas em movimentos de fusões e aquisições. Hoje sabe-se que um valuation conta com parte relevante de seu montante relacionado a ativos intangíveis e, entre tais, as marcas possuem significativo destaque. Este trabalho objetivou investigar qual é a percepção geral, o método de controle e a avaliação das marcas em companhias em operação no Brasil, a partir de levantamento de informações sobre as empresas em que trabalhavam estudantes e recém egressos de cursos de pós-graduação profissional em áreas ligadas à administração de negócios. Assim, da amostra pesquisada de 134 companhias atuantes no país, foram extraídos detalhes de cinco dimensões da marca:percepção sobre sua importância, avaliação financeira, reconhecimento contábil de seu valor,gestão desse ativo intangível e de seu uso como indicador de performance tática e estratégica. A metodologia utilizada foi um levantamento (ou survey) que, a partir de testes estatísticos qui-quadrado de Pearson , permitiu a constatação de que não há relacionamento significativo entre o fato das empresas comercializarem produtos e serviços e aspectos ligados a cada uma das cinco dimensões estudadas. Outras variáveis comparadas estatisticamente pelo teste de qui-quadrado resultaram para as companhias da amostra, entre outras constatações, a significativa correlação entre as empresas de grande porte e o fato das empresas avaliarem marcas ou as negociarem. O estudo também levou em conta o critério de escores de atitudes dos respondentes baseado na escala Likert. Os dados resultantes revelam que as marcas carecem ainda de maior atenção por parte das empresas. É minoritária na amostra estudada a incidência de avaliação financeira da marca, assim como o devido enfoque em relatórios contábeis e gerenciais. Os controles internos de gestão da marca e o sistema de remuneração variável baseado em indicadores da marca, embora existam, mostraram-se itens pouco observados nas companhias da amostra.

Empirischen Studien zufolge können Patente sich positiv auf den Unternehmenserfolg auswirken. Allerdings wirkt dieser Effekt nicht automatisch, sondern Unternehmen müssen sich um den Aufbau und die gesteuerte Weiterentwicklung eines nachhaltigen und wertvollen Patentportfolios bemühen. Bisher ist jedoch nicht wissenschaftlich untersucht worden, welche Maßnahmen Unternehmen ergreifen können, um die unternehmensinternen Vorraussetzungen für eine erfolgreiche Steuerung von Patentaktivitäten zu schaffen. Um diese betrieblichen Faktoren zu identifizieren und deren Relevanz zu quantifizieren, wurden 2005 in einer breiten empirischen Untersuchung die aktiven Patentanmelder im deutschsprachigen Raum (über 1.000 Unternehmen) mit Hilfe eines standardisierten Fragebogens befragt. Auf der Basis von 325 auswertbaren Fragebögen (Ausschöpfungsquote 36,8 %) konnten zum einen Ergebnisse zum aktuellen Aufgabenspektrum der Patentabteilungen sowie zu deren organisatorischen und personellen Strukturen gewonnen werden. Ebenfalls wurde in dieser Status quo-Analyse der Bekanntheits- und Implementierungsgrad von Methoden und Systemen (z. B. Patentbewertungsmethoden, Patent-IT-Systeme) beleuchtet. Zum anderen wurden die betrieblichen Faktoren herausgestellt, auf die technologieorientierte Unternehmen achten sollten, um das Fundament für eine erfolgreiche Patentsteuerung zu legen. / Empirical studies have shown that patents can have a positive effect on corporate success. However, this effect does not occur by itself. Companies have to make an effort to create and to develop a sustainable patent portfolio. So far, no academic studies have investigated into which actions a company can take to establish the internal conditions for successful patent management. To identify and to quantify the relevance of these internal factors, a study was conducted using a standardized written questionnaire with more than 1,000 patent-oriented companies in the German-speaking countries (Germany, Austria, Switzerland, Liechtenstein). In total, 325 valid questionnaires were included in the analyses; this corresponds to an above-average response rate of 36.8 %. These analyses revealed insights into the current task profile of patent departments and their organizational and personnel structures. This status quo analysis also included the investigation into the awareness and implementation level of used methods and systems (e. g. patent evaluation methods, patent IT systems). Furthermore, the study could expose the internal determinants, which technology-oriented companies should focus on to ensure a successful patent management.

[ES] La comunicación organizacional como un componente empresarial ha cobrado mayor relevancia en la estructura de los activos intangibles que dispone una entidad, pero la realidad es que aún son muchas las instituciones que desaprovechan el potencial de esta herramienta corporativa y más si pertenecen al sector público de una nación. La Universidad de Guayaquil no es ajena a esta realidad por lo que permanentemente presenta escenarios de desinformación e incertidumbre; así también el ruido es una constante en su ciclo comunicacional. Es por lo antes mencionado que este estudio doctoral tiene la finalidad de proponer un modelo de comunicación interna para instituciones públicas de educación superior (IES) adaptable a las necesidades de esta organización para que sean superados todos estos espacios negativos que le afectan. Para alcanzar el objetivo de esta trabajo académico se empleó una metodología mixta bajo un enfoque descriptivo y no experimental que permitió recolectar datos del personal docente, el personal administrativo y los estudiantes de esta institución para plantear un modelo de comunicación institucional funcional para la Universidad de Guayaquil y adaptable a otras IES, acompañado de un manual de comunicación interna que ayude a normar el sistema comunicacional que se desarrolla actualmente dentro del alma mater más grande del Ecuador. / [CA] La comunicació organitzacional com un component empresarial ha cobrat major rellevància en l'estructura dels actius intangibles que disposa una entitat, però la realitat és que encara són moltes les institucions que desaprofiten el potencial d'aquesta eina corporativa i més si pertanyen al sector públic d'una nació. La Universitat de *Guayaquil no és aliena a aquesta realitat pel que permanentment presenta escenaris de desinformació i incertesa; així també el soroll és una constant en el seu cicle comunicacional. És per l'abans esmentat que aquest estudi doctoral té la finalitat de proposar un model de comunicació interna per a institucions públiques d'educació superior (IES) adaptable a les necessitats d'aquesta organització perquè siguen superats tots aquests espais negatius que l'afecten. Per a aconseguir l'objectiu d'aquesta treball acadèmic es va emprar una metodologia mixta sota un enfocament descriptiu i no experimental que va permetre recol·letar dades del personal docent, el personal administratiu i els estudiants d'aquesta institució per a plantejar un model de comunicació institucional funcional per a la Universitat de *Guayaquil i adaptable a altres IES, acompanyat d'un manual de comunicació interna que ajude a *normar el sistema comunicacional que es desenvolupa actualment dins de l'alma mater més gran de l'Equador. / [EN] Organizational communication as a business component has become more relevant in the structure of intangible assets available to an entity, but the reality is that there are still many institutions that do not take advantage of the potential of this corporate tool, especially if they belong to the public sector of a nation. The University of Guayaquil is no stranger to this reality, which is why it permanently presents scenarios of misinformation and uncertainty; noise is also a constant in its communication cycle. It is for this reason that this doctoral study aims to propose a model of internal communication for public institutions of higher education (IES) adaptable to the needs of this organization to overcome all these negative spaces that affect it. To achieve the objective of this academic work, a mixed methodology was used under a descriptive and non-experimental approach that allowed collecting data from faculty, administrative staff and students of this institution to propose a functional institutional communication model for the University of Guayaquil and adaptable to other IES, accompanied by an internal communication manual that helps to regulate the communication system that is currently developed within the largest alma mater of Ecuador. / Pacheco Rodriguez, MG. (2022). Modelo de comunicación interna para instituciones públicas de educación superior. Caso Universidad de Guayaquil [Tesis doctoral]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/186119 / TESIS

Under de senaste decennierna har företag, nationer och ekonomier blivit alltmerkunskapsorienterade. Samtidigt som världsglobaliseringen av ekonomier för multinationellaföretag innebär att innehavet av internt upparbetade immateriella tillgångar ökar och får alltstörre betydelse. Globaliseringen har föranlett till en expansiv tillväxt av börsmarknader samtökat antal korsnoterade multinationella företag. Investeringar i internt upparbetadeimmateriella tillgångar är kapital- och resurskrävande och notering på främmande marknaderses som ett lämpligt alternativ för att finansiera dessa tillgångar. De amerikanskabörsmarknaderna har länge varit attraktiva för utländska korsnoterade företag vid inhämtandeav kapital samt var tidigare förenliga med kraftiga regleringar avseende redovisning ochrapportering. I samband med att IASB blev den ledande normgivaren inom EU valde SEC atteliminera justeringsrekvisitet i Form 20-F för företag verksamma på de amerikanskabörsmarknaderna. Europeiska korsnoterade företag undgår att rapportera enligt US. GAAPförutsatt att de upprättar de konsoliderade finansiella rapporterna enligt IFRS. Borttagandet avjusteringsrekvisitet i Form 20-F sågs som en effekt av IASB:s och FASB:s konvergensprojekt.Åsikter har lyfts om att borttagandet skedde för tidigt då skillnader mellan normgivarna ärväsentliga, specifikt inom området internt upparbetade immateriella tillgångar.Syftet med studien är att redogöra för hur de europeiska korsnoterade företagen på deamerikanska börsmarknaderna NYSE och NASDAQ redovisar och rapporterar interntupparbetade immateriella tillgångar, i förhållande till börsvärde samt bransch- ochnationstillhörighet. Årsrapporteringen ska även ske till SEC med Form 20-F. Dessutom syftarstudien till att urskilja om skillnader i redovisningen och rapporteringen påverkarjämförbarheten mellan företag. Studien omfattar 40 årsrapporter från företag med säte inomEuropa. Ansatsen i studien liknar ett hermeneutiskt tillvägagångssätt där årsrapporternastuderas genom en multipel fallstudie med komparativa inslag, för att ge en djupare förståelseför redovisningen och rapporteringen av internt upparbetade immateriella tillgångar.Studien visar att användandet av IFRS ser olika ut utifrån nations- och branschtillhörighet,gemensamt är att investeringar ses som värdeadderande. Likväl att företagens börsvärdepåverkar benägenheten för upptagandet av en internt upparbetad immateriell tillgång.Företagens branschtillhörighet antyder sig ha en inverkan på benägenheten vid appliceringenav IAS 38 p. 57, vilket indikerar att enhetlighet för företag inom och mellan branscher är enunik företeelse. Ett negativt samband förekommer mellan osäkerhet och tidsåtgång iinvesteringsprocessen, där effekten blir att utgifter hänförliga till interna projekt kostnadsförsi resultatrapporten. Sannolikheten för erhållandet av framtida ekonomiska fördelar är högrevid egenupparbetade tillgångar som är avsedda för internt bruk, det motsatta gäller för externtbruk.Benägenheten att uppta tillgången blir således omgivningens informella påtryckningar, vilkavarierar beroende på branschtillhörighet. Av studien framgår att bedömningen ochuppskattningen av de framtida ekonomiska fördelarna är problematiskt att genomföra. Företaginom sjukvårdsbranschen har signifikanta problem med sådan bedömning, vilket innebär attde missgynnas då IFRS inte kan tillämpas fullt ut. Lämnandet av frivilliga och obligatoriskaupplysningar enligt IFRS varierar mellan branscherna. Jämförbarheten kan ifrågasättas dåredovisningen och rapporteringen av internt upparbetade immateriella tillgångar i storutsträckning sker samblandat med övriga immateriella tillgångar.I studien framtogs en undersökningsmodell för analys av datamaterialet. Modellen är till föratt analysera nationstillhörighetens inverkan på redovisningen och rapporteringen. Studien visar att nationstillhörighet fortfarande har en inverkan samtidigt som resultatet även indikeraratt skillnaderna håller på att suddas ut. / During the last decade companies, nations and economies are increasingly becoming moreknowledge oriented. Meanwhile the world globalization of economies means, to multinationalcompanies, that the holding of internally generated intangible assets is increasing and is ofincreasing importance. The globalization has led to an expansive growth of the stock marketsand has increased the number of cross-listed multinational companies. Investments ininternally generated intangible assets are capital as well as resource intensive and listing onforeign markets is seen as a suitable alternative to finance these assets. The US stock marketshave long been attractive to foreign cross-listed companies in obtaining capital, and wereconsistent with heavy regulations on accounting and reporting. IASB became the leadingstandard setter in the EU and therefore SEC chose to eliminate the conversion of necessaryprerequisite in Form 20-F for the companies operating in the US stock markets. Europeancross-listed companies avoid reporting under US. GAAP as long as they establish theconsolidated financial statements according to IFRS. The removal of Form 20-F was seen asan effect of the IASB and FASB convergence project. Opinions have been raised that theremoval was premature because the difference between the standard setters are essential,particularly in the area of internally generated intangible assets.The purpose of this study is to describe how the European cross-listed companies on the USstock markets, the NYSE and NASDAQ, account and report internally generated intangibleassets relative to market capitalization, industry and nationality. The annual report should alsohave been established with the Form 20-F. Another reason with this study is to identifydifferences in the accounting and reporting, which recognize the effects on comparabilitybetween companies. Our study is based on 40 annual reports of companies based in Europe.The methodology we’ve chosen for this study is similar to a hermeneutic approach and theannual reports are considered using a multiple case study with comparative elements. The aimis to provide a deeper understanding of the accounting and reporting of internally generatedintangible assets.This study shows the use of IFRS varies based on nationality and industry affiliation, howeverthe companies view investment as value added. And, furthermore, how the stock value affectsthe enable and the propensity for an internally generated intangible asset. Companies industryaffiliation suggests to have an impact on the propensity for the application of IAS 38, p. 57,indicating that the uniformity of the company within and between sectors is a uniquephenomenon. A negative correlation exists between uncertainty and the period of time in theinvestment process, where the effect is that the expenses attributable to internal projects areexpensed in the financial statements. The probability of obtaining future economic benefitsare higher for internally generated intangible assets which are intended for internal use, the opposite applies to external use. Informal pressure from the surrounding, which variesaccording to industry affiliation, has effected the possibility to enable the propensity. Thestudy shows that the valuation and the estimate of the future economic benefits are difficult.Companies in the healthcare industry have significant problems with such a valuation, whichmeans that they are disadvantaged as IFRS cannot be fully applied. Publishing of voluntaryand mandatory information under IFRS varies between sectors. The comparability isquestionable when the accounting and reporting of internally generated intangible assets aremerged with other intangible assets.In this study a study model was made for analyzing the data. The model is to analyze thenationality impact on the financial statements and reporting. The study shows that nationalitystill have an impact, while the results also indicate that the differences constantly are beingerased.This thesis is written in Swedish.

在現今知識經濟競爭時代中，新興科技企業不斷地衍生成立，每家企業的技術能量更加地深化與專業化，但企業的技術光譜卻相對變窄許多。因此，企業在面對日益劇烈的產業競爭以及急遽被壓縮的產品生命週期時，能否迅速且確實的取得新技術或是互補技術，以便順利進行「新產品開發」，進而及早推出產品與服務於市場上（time to market），將是決定企業生存的重要課題。 然而，技術供給來源散佈在世界各地的研究機構、大學、與企業之中，如何降低企業搜尋其所需技術的成本，提昇整個經濟體的技術媒合效率，也將是知識經濟時代決定經濟體競爭力的關鍵因素。 再者，知識經濟時代的產業結構大幅轉變：企業從原本重視土地、廠房、生產設備等固定資產價值，轉而追求以知識為基礎的「無形資產」（包含法律所保護的智慧財產權，以及其他如：品牌、商譽、供應鏈或客戶關係管理能力、行銷能力等）。但是，此種發展亦帶來新的挑戰，就是傳統的有形資產評價標準並無法適用於此種無形的智慧資產，如何對知識型產業所重視的「無形資產」進行客觀的評價，乃成為發展知識經濟的另一個關鍵因素。 本研究係以策略性思考（範疇、網路、資源）的角度切入，參照國外知名智慧財產技術服務業者的營運成功特性，並藉由廣泛的次級資料、文獻收集，與多重個案、深度訪談的方式，來審視我國智慧財產技術服務業（以鑑價與技術仲介業者為例）的營運現況，進而對業者提出在經營管理上可行之建議，同時也作為我國政府推動智慧財產技術服務業之政策發展上的參考依據。 本研究所得之研究發現如下：（節錄） 一， 我國無形資產鑑價產業的市場需求持續增加，連帶使得鑑價服務業者的投入意願與服務經驗、能力不斷的向上提升；反觀技術仲介產業因為市場需求還不明顯，因此降低了仲介服務業者的投入意願，技術仲介產業發展因而較為緩慢。 二， 我國智慧財產技術服務業者之策略聯盟情形十分普遍，對於技術事業化的相關活動，如：營運計畫撰寫、協助尋找技術、商品開發、市場分析、投資評估、尋找投資資金、行銷管道……等，皆能透過與策略伙伴的合作搭配，提供全面性的智慧財產技術服務。 三， 我國智慧財產技術服務業之從業人員，具有多重背景（科技、法律、管理）的人才仍然不足；此外，目前政府對於無形資產鑑價與仲介機構仍然無法令可管，對於從業人員的資格也不加限制，使得無形資產「鑑價」與「仲介」服務業者呈現參差不齊的現象，嚴重影響公信力。 四， 無形資產融資貸款的關鍵瓶頸在於：1.「無形資產擔保品後續處置問題（如何再出售？）」。 2.「鑑價機構之公信力（不知如何評鑑鑑價報告？）」 3.無形資產融資貸款者的還款計畫（貸款人需提出完整且可行的營運計畫書，清楚說明現金流量與發生時機）。 五， 我國智慧財產技術服務業之政府主管機關過於分散，加上各部會的溝通、協調缺乏效率，導致政策、法令決策緩慢，使業者無所適從。 由以上各點研究發現，本研究提出幾項建議，如下所示：（節錄） 一， 政府應多加鼓勵產業界運用智慧財產技術服務（尤其是技術仲介服務），進而創造與增進市場需求。 二， 智慧財產技術服務業者應加強與策略伙伴的連結。（尤其是創投，投資顧問公司）。 三， 智慧財產技術服務產業中，老字號的服務業者應考量：如何增加與客戶之間的「專屬陷入成本」，以確保客戶與之建立長期且緊密的合作關係。而新進入的服務業者，則應考量如何降低顧客的「外顯單位效益成本」、「資訊搜尋成本」與「道德危機成本」。 四， 政府應多方釋出委託專案計畫，以協助智慧財產技術服務業者成長。同時政府也應儘速訂定智慧財產技術服務相關的法令、補助措施，促進智慧財產技術服務業的發展。 五， 智慧財產技術服務業之相關政府負責單位過於龐雜，應由較高位階的部會，統籌設立單一窗口，以解決政府跨部門之間的溝通不良與無效率。 / As new technological companies sprang up in this knowledge economies era, technological capacity of a company is getting deeper and more professional. Technological scope, however, becomes narrower. Therefore, it is an important issue for companies to survive that if it can quickly and accurately acquire new or complementary technology to develop new products when face to rigorous competition and shortened product life cycle so that they can smoothly launch products and service time to market. Nevertheless, sources of technology supply spread in research institutions, universities, and companies. How to reduce costs in sourcing required technology and improve the efficiency of technology transaction is one of the key factors to decide the competitiveness of an economy. Moreover, industrial structure has been changed a lot in this knowledge management era: companies turn to seek intangible assets instead of fixed assets. The former includes law protected intellectual properties, brand, good will, supply chain, abilities of customer relationships, and marketing, which are based on knowledge. The later includes lands, plants, and equipments. However, this kind of development brings new challenges. Traditional valuation method of tangible assets can not be applied to intangible intellectual properties. How to objectively valuate intangible assets focused by knowledge based industries is another key factor to develop knowledge management. This study is based on strategic points of view (scope, network, and sources), refer to characters of operational success of famous international intellectual property and technology service industry. Rather, this study examine the intellectual property and technology service industry in Taiwan (the case study on the valuation and technology transfer sectors) by secondary information gathering, literature collection, and several case studies and deeply interviews. Further, I propose feasible recommendations on operation and management. Meanwhile, this study could be one of references when our government forms policies to improve intellectual property and technology service industry. The findings of this study are shown as follow: (extracted) 1. The demand of valuation of intangible assets in Taiwan is continuously increasing, resulting in the increase of input willingness, service experience, and abilities of valuation service industry. On the other hand, the demand of technology transfer is not obvious, which lower the input willingness. Therefore, the development of technology transfer industry is slower. 2. It is quite popular for Taiwanese intellectual property and technology service companies to have alliance with other companies. By the corporation with alliance companies, one company can provide total intellectual property and technology service, such as business plan writing, new technology searching assistance, product developing, market analysis, investment evaluation, fund raising, marketing channel, and so on. 3. There are insufficient professionals with muti-background, such as with technology, low, and management, in Taiwanese intellectual property and technology service industry. Rather, no regulation could be applied to Taiwanese intellectual property and technology service industry. There is no criterion to judge professionals’ qualification, which makes valuation and technology transfer sectors uneven, seriously affect power of fairness. 4. The bottlenecks of intangible asset financing are: (1) how to deal with intangible asset collaterals (how to resell them?) (2) fairness of the valuation institution (how to valuate a valuation report?) (3) repayment plan of intangible asset loans (borrowers have to propose a complete and feasible business plan, clearly describing the time and the amount of cash flows) 5. The regulators of Taiwanese intellectual property and technology service industry are too diversified. Moreover, because of the lack of communication and efficiency among regulators, policies are made in a delay mode. Companies do not exactly know what to follow. Based on the findings above, I propose some recommendations as follow: (extracted) 1. The government should encourage industry to use intellectual property and technology service, especially technology transfer service. It could then create and increase market demand. 2. Companies in the intellectual property and technology service industry should improve connection with alliances, especially with venture capital and investment consulting firms. 3. The old companies in the intellectual property and technology service industry should consider: how to increase cost of Hold-up of customers, in order to ensure that they can establish a long-term and closely cooperative relationship with customers. New entry service providers should consider how to increase the benefit, and reduce information searching costs and moral hazard costs of their customers. 4. The government should release government’s funding projects to assist intellectual property and technology service industry developing. At the mean time, the government should set laws and subsidization policies related to intellectual property and technology service industry, improving the development of intellectual property and technology service industry. 5. Regulators in charge of intellectual property and technology service industry are too many to follow. Single window should be set by higher governmental department to resolve the poor communication and inefficiency among governmental departments.