Sökning: "intangible assets"

Visar resultat 21 - 25 av 279 uppsatser innehållade orden intangible assets.

  1. 21. Sustainable value creation : A case study of a Professional Service Firm

    Master-uppsats, KTH/Skolan för industriell teknik och management (ITM)

    Författare :Alexandra Kapsalis; Andreas Rosén; [2022]
    Nyckelord :sustainability; value creation; multiple stakeholders; professional service firm; competitiveness; first mover advantage; hållbarhet; värdeskapande; flera intressenter; professionella tjänsteföretag; konkurrensfördelar; först på marknaden;

    Sammanfattning : Today, sustainability has become a central part of every recent global agenda. As the world is establishing a more sustainable path, professional service firms have started setting up new targets and goals to meet the changing demands and regulations of governments, societies, and investors. LÄS MER

  3. 22. HR options and their valuation – a case study

    Master-uppsats, KTH/Fastighetsekonomi och finans

    Författare :Stefanos Nalmpantis; [2022]
    Nyckelord :Human Resources Options; Human Capital; Real Option Valuation; Personaloptioner; Humankapital; Real Optionsvärdering;

    Sammanfattning : This thesis introduces and discusses the notion that real options theory can be applied to investment decisions when the value lies in human capital. This approach contributes in circumventing traditional problems which arise during valuation of intangible assets. LÄS MER

  4. 23. How Multipolarity and Globalization Have Changed the Nature of Tax Multilateralism : A Comparison of the OECD Model Tax Convention Negotiation with the Negotiation of Pillar One and Two

    Magister-uppsats, Uppsala universitet/Juridiska institutionen

    Författare :Daniel Raddenbach; [2022]
    Nyckelord :tax; taxation; globalization; international relations; negotiation; Pillar One; Pillar Two; OECD; model tax treaty; multilateralism; cooperation; tax multilateralism; global minimum tax; digital services; bilateralism;

    Sammanfattning : Can a multilateral negotiating process—that is, cooperation between many states in a single forum—successfully reform the network of bilateral tax treaties that currently makes up the bulk of international tax law? The BEPS Project aims to be the first major push for a multilateral tax process since the creation of the OECD’s Model Tax Convention in the 1960s. Through BEPS, the OECD and 130-plus countries are in final negotiations to implement Pillar One and Two, which will: (1) create a new taxing right for “market jurisdiction” countries on the profit of international companies that do business there without a physical presence; and (2) implement a top-up tax levied against companies that offshore profits from intangible assets in low-tax jurisdictions. LÄS MER

  5. 24. Tillämpning och förståelse av redovisningsregelverk : En experimentell studie kring kryptovalutans redovisning

    Magister-uppsats, Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)

    Författare :Martin Gustafsson; Rebecca Nilsson; [2022]
    Nyckelord :Accounting; IFRS; cryptocurrency; intangible assets; K3-regulations; agenda decisions; Redovisning; IFRS; Kryptovalutor; immateriella anläggningstillgångar; K3-regelverket; agenda decisions;

    Sammanfattning : Bakgrund: Genom den kraftiga ökningen i användandet av tekniska och digitala betalmedel fanns ett behov av att se över de existerande regelverken. Den markanta största avsaknaden är regleringar kring egenupparbetade immateriella tillgångar och kryptovalutor vilket utgjorde grunden för denna studien. LÄS MER

  7. 25. An empirical study on SMEs growth in connection to investments in tangible and intangible assets

    Magister-uppsats, Blekinge Tekniska Högskola/Institutionen för industriell ekonomi

    Författare :Benjamin Byman; Iman Lashgari; [2022]
    Nyckelord :SMEs growth; Investments; tangible and intangible assets;

    Sammanfattning : Background: SMEs directly influence the economic growth of the countries, however these companies are facing several challenging problems, among others, an increasingly competitive environment and financial limitations. Therefore, improving knowledge on the relation between the SMEs growth and different investments is of importance for SMEs decision makers and strategy developers. LÄS MER