Sökning: "intangibles"
Visar resultat 21 - 25 av 88 uppsatser innehållade ordet intangibles.
21. Managing Corporate Reputation : Management Challenges to Communicate the Corporate Identity in a SME
Master-uppsats, Umeå universitet/FöretagsekonomiSammanfattning : During the times of fast phased global business, organizations must discover new ways to make functional strategies to survive, so the search for competitive advantage remains the main objective for companies. Intangible assets are increasingly essential for value creation for firms due to their valuable, rare, inimitable, non-substitutable nature. LÄS MER
22. Understanding the valuation of intangibles
Master-uppsats, Göteborgs universitet/Graduate SchoolSammanfattning : Purpose: In order to close the gap between the reported value of intangibles and the activities companies undertake to achieve such values, new approaches to appraisal are constantly being developed. With professionals acting in the best interest of investors, said approaches aim to fundamentally understand the entirety of value creation, specifically targeting intangible value. LÄS MER
23. Utsläppsrätter : Klassificering och värdering av företag i Nordamerika och Europa
Uppsats för yrkesexamina på avancerad nivå, Högskolan i Borås/Akademin för textil, teknik och ekonomiSammanfattning : Handelssystem för utsläppsrätter används av flertalet länder och områden i ett försök att minska klimatförändringarna. Syftet med dessa handelssystem är att ge företag ekonomiska incitament att minska sina utsläpp av växthusgaser och på så vis gemensamt minska utsläppen på ett kostnadseffektivt sätt. LÄS MER
24. Transfer Pricing of Intangiblesfor Cross-Border Transactions of Associate Companies The : Comparative Study for Intercompany Transfer of Automobile’s Part
Magister-uppsats, Uppsala universitet/Juridiska institutionenSammanfattning : Nowadays, there is a lot of creativity in the intellectual property according to the rapid development of technology. Some group companies which has created their intellectual properties usually have the transferred of right between each associated company for the use of intangibles which reflect that the price in such transfer also need to be taken into consideration that it has to be charged in arm’s length, not for free of charge. LÄS MER
25. 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 institutionenSammanfattning : 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
