Sökning: "can intangibles lead to"

Visar resultat 1 - 5 av 7 uppsatser innehållade orden can intangibles lead to.

  1. 1. Investerares perspektiv på användbarheten av immateriella tillgångar i finansiella rapporter : En kvalitativ studie ur ett användarperspektiv

    Uppsats för yrkesexamina på avancerad nivå, Karlstads universitet

    Författare :Martin Olsson; Jacob Ekenberg; [2020]
    Nyckelord :intangible assets; financial statements; decision-making; usefulness; accounting; information asymmetry; user-perspective; immateriella tillgångar; finansiella rapporter; beslutsunderlag; användbarhet; redovisning; informationsasymmetri; användarperspektiv;

    Sammanfattning : Abstract Intangible assets is a thoroughly discussed subject in accounting research. Given the technological advances, intangibles become more common in today’s corporations. LÄS MER

  3. 2. Tangible Intangibles in the United States’ Tax Cuts and Jobs Act : How Mixed Definitions of “Intangible” Lead to Mixed Results in the United States’ Efforts to Close Tax Loopholes, Move to a Territorial Tax System, and Reduce Base Erosion and Profit Shifting Abuses

    Magister-uppsats, Uppsala universitet/Juridiska institutionen

    Författare :James Summers; [2018]
    Nyckelord :tax; law; international tax law; intangible; tangible; property; income; definition; territorial tax system; worldwide tax system; OECD; WTO; United States; TCJA;

    Sammanfattning : The United States’ Tax Cuts and Jobs Act of 2017 (TCJA) changed a 30-year-old definition of the term “intangible property” and added assessment requirements for two different types of “intangible income”, both of which deviate from the newly changed general definition of “intangible” and most common understandings of the meaning of the word.  While it may appear unlikely that a change in meaning of a single word in a large tax code could have a drastic effect on international taxation, the differing definitions of “intangible” create far-reaching tangible consequences. LÄS MER

  4. 3. “Brand Equity – A Study on the relationship between brand equity and stock performance”.

    Master-uppsats, Umeå universitet/Företagsekonomi

    Författare :Evelin Hinestroza; [2017]
    Nyckelord :Brand equity; Stock performance; information asymmetry; financial disclosure; Nordic; relationship;

    Sammanfattning : In today’s competitive market companies aim at increasing revenue to acquire a higher market share. Previous research indicates that this can be achieved with intangible assets. LÄS MER

  5. 4. Emotions, fear, and empathy: a design approach to human experiences

    Master-uppsats, Konstfack/Experience Design

    Författare :Veronica Polinedrio; [2014]
    Nyckelord :fear; empathy; design empathy; design emotions; sensorial experience; senses; emotions; sharing; change; evolution; imagination; function; wearable technology; transhumanism; experience design; ethics; morality; humans; interdisciplinarity; design research;

    Sammanfattning : Fear is an intrinsic human emotion, which produces with variable intensity a bodily reaction as a response to a stimuli. It is considered one of the basic human emotions, and it is universal of all animal species. LÄS MER

  7. 5. Can intangibles lead to superior returns? : Global evidence on the relationship between employee satisfaction and abnormal equity returns.

    Uppsats för yrkesexamina på avancerad nivå, Företagsekonomi

    Författare :Rami Ballout; Fredrik Nygård; [2013]
    Nyckelord :Great place to work; Socially responsible investment; SRI; Intangible asset; Market efficiency; Employee satisfaction; Abnormal return; Excess return; Risk-adjusted return; Three-factor model; Four-factor model; Fama French; Carhart; Equally-weighted; Value-weighted; Immateriella tillgångar; Marknadseffektivitet; Medarbetarnöjdhet; Abnormal avkastning; Överavkastning; Riskjusterad avkastning; Likaviktad; Värdeviktad;

    Sammanfattning : Subject background and discussion: In recent decades, issues of human rights, labor and environmental change has been hot topics world wide, which also has influenced the financial market. More and more investors use socially responsible investing (SRI) screens when constructing their portfolios. LÄS MER