Search for dissertations about: "Intangible Assets"

Showing result 1 - 5 of 7 swedish dissertations containing the words Intangible Assets.

  1. 1. Creating New Attention in Management Control

    University dissertation from Uppsala : Företagsekonomiska institutionen

    Author : Erik Bjurström; Uppsala universitet.; [2007]
    Keywords : Business studies; Attention; Attention-directing; Attention-based view of the firm; Framing; Sensemaking; Practice; Practice theory; Knowledge Management; Management Control; Management Accounting; Performance Measurement; Performance Management; Non-financial; Human Resources; Intangible Assets; Employee Health; Företagsekonomi; Business Studies; företagsekonomi;

    Abstract : The need to focus and economize on scarce attention is increasingly being acknowledged within management accounting and control literature. The aim of this study is to investigate how practitioners go about creating new concepts and measurements to induce attention towards new issues and as-pects of strategic importance for the organization. READ MORE

  2. 2. To Be or Not to Be… - Brand Affiliaton in the Hotel Industry – Brand Affiliation in the Hotel Industry

    University dissertation from Göteborg : Göteborgs universitet

    Author : Mats Carlbäck; Göteborgs universitet.; Gothenburg University.; Örebro universitet.; [2017]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Hotel Industry; Hotels; Intangible Asset Value; Valuation; Consortia; Brand Value; Constructive Approach;

    Abstract : A large proportion of any business’s value comprises intangible assets, and for many businesses a considerable part of these assets' value is attributable to brands with which businesses affiliate. In light of increasing affiliation of hotel properties with hotel chains and the increasing importance of branding in the hospitality industry, senior managers/owners should be aware of the importance of concepts such as brand equity and brand value and, better yet, incorporate them into their strategic decision-making processes. READ MORE

  3. 3. Financial reporting in entrepreneurial SMEs in search of significant areas of financial reporting information

    University dissertation from Jönköping : Jönköping International Business School

    Author : Annika Yström; Högskolan i Jönköping.; [2010]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SOCIAL SCIENCES Business and economics Business studies; SAMHÄLLSVETENSKAP Ekonomi Företagsekonomi;

    Abstract : This study sets out from the contemporary discussion on the need of separate financial reporting standards for small and medium-sized enterprises (SMEs), and focuses on financial reporting information needs in the context of entrepreneurial and growth-oriented SMEs. The main purpose of the study is to sort out areas of financial reporting information that are likely to be of significance tomanagers of entrepreneurial SMEs in their provision of information to users. READ MORE

  4. 4. Essays on information asymmetry, disclosures and the financing of R&D. The case of the biotechnology industry

    University dissertation from Göteborg : University of Gothenburg

    Author : Hans Jeppsson; Göteborgs universitet.; Gothenburg University.; Göteborgs universitet.; Gothenburg University.; [2013]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; biotechnology; R D; information asymmetry; disclosures; value-relevance; equity market timing; mispricing; adverse selection; monitoring; seasoned equity offerings; rights offerings; private placements; M A; alliance;

    Abstract : Investments in research and development (R&D) are an important driver of innovation, productivity and economic growth. Despite the importance of R&D investments to society, it is commonly known that R&D activities are difficult to finance in a competitive marketplace. READ MORE

  5. 5. Human Resource Disclosures

    University dissertation from Göteborg

    Author : Gunnar Rimmel; Göteborgs universitet.; Gothenburg University.; [2003]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; human resource disclousures; voluntary disclousure; human resourses; accounting; annual reporting practice; disclousure scoreboard; comparative analysis;

    Abstract : Although several corporations proclaim their employees as being thecorporation's most valuable resource, only a few corporations have utilised models and concepts of measuring human resources in their corporate annualreports. In the ongoing academic debate, human resource disclosures are often described and thought of as problematic due to the limited understanding of such information. READ MORE