Search for dissertations about: "Intellectual capital"

Showing result 1 - 5 of 18 swedish dissertations containing the words Intellectual capital.

2. 1. Reporting Intellectual Capital : Four studies on recognition

   Author : Daniel Brännström; Bino Catasús; Thomas Carrington; Robin Roslender; Uppsala universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; comparability; intangibles; Intellectual Capital; mandatory; recognition; reporting; voluntary;

   Abstract : This thesis contributes to the reporting of Intellectual Capital (IC) and includes four papers on the recognition and comparability of IC. IC, often called intangibles in the financial reporting discourse, reflects resources which create value in and for organizations. READ MORE

4. 2. Fund Managers as Cultured Observers

   Author : Johan Henningsson; Ulf Johanson; Roland Almqvist; Matti Skoog; Guy Ahonen; Mälardalens högskola; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; System theory; network theory; intellectual capital; capital market; SRI funds; working environment; Business and economics; Ekonomi; Industriell ekonomi och organisation;

   Abstract : During the last few decades, Intellectual Capital (IC) has been recognized as an important resource in firms. In order to improve IC reporting, a number of guidelines have been initiated in Europe and in Japan. The capital market has been one important target group for these initiatives. READ MORE

5. 3. Valuation Relevance : The use of Information and Choice of Method in Equity Valuation

   Author : Per Flöstrand; Jan Erik Gröjer; Bino Catasús; Per Nikolaj Bukh; Uppsala universitet; []
   Keywords : Business studies; valuation; non-financial; analysts; intellectual capital; disclosure; sell-side; Företagsekonomi;

   Abstract : This thesis is concerned with exploring the equity market price discovery process, the translation and incorporation of new information into stock prices, by studying both what information is included in this process and which valuation methods are used to translate that information into a value.The overarching research question posed in this thesis is: How is equity valued? The overarching question is broad and has been divided into the following sub questions:What valuation methods do companies use when valuing takeover targets?What valuation methods do sell-side analysts use when valuing equity?What factors explain the variation in the use of valuation methods by sell-side analysts?To what extent do sell-side analysts utilize non-financial information in their reports?These questions are addressed in four separate essays. READ MORE

6. 4. Making sense of knowledge work

   Author : Anna Rylander; Tore J. Larsson; Per-Olov Berg; KTH; []
   Keywords : embodiment; emotion; intellectual capital; knowledge-intensive firms; knowledge work; organizational identity; physical setting; place; work environment; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP;

   Abstract : According to a dominant discourse in contemporary writings and research, we are living in a Knowledge Economy where knowledge is seen as the pre-eminent resource and the key to success for individuals as well as organizations and nations. Consequently, much effort in management research has been dedicated to devising new concepts and theories such as the knowledge-based theory of the firm and the intellectual capital perspective, all premised on the assumption that knowledge work is somehow different from other forms of work. READ MORE

7. 5. Human capital development and competence structures in changing media production environments

   Author : Anastasios E. Politis; Nils Enlind; Robert Picard; KTH; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Social psychology; graphic arts and media sector; digital printing; cross-media publishing; human capital; Socialpsykologi; Psychology; Psykologi;

   Abstract : This doctoral thesis discusses the competence structures and the development of human capital in the graphic arts and media sector. The study has focused on exploring the new media landscape and in particular the structural changes that influence the sector, the print-versuselectronic- media debate and the future of print media. READ MORE