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Eva Riemann

Contextual Brand Valuation

Reihe: Munich Intellectual Property Law Center - MIPLC Studies

Band 15 2012

Treffer in den folgenden Teilen:

Intangible Assets and Intellectual Property S. 43-56

„… scarcity, utility and title establishes the value of any asset, tangible or intangible. In addition, it has …” „… brands are part of. This is the area of intangible assets (IAs) and intellectual property. 2.1.1 …” „… Intangible Assets and Intellectual Property Intangible assets and intellectual property are not synonyms …”

Accounting and Tax S. 102-110

„… relating to intangible assets as well as of possible implications thereof on the valuation of such assets …” „… distinguish between tangible and intangible assets and – within the group of intangible assets – between …” „… external accounting only.300 2.3.5.1.1 International Traditionally, intangible assets generally appeared on …”

Conceptual and Methodical Soundness S. 31-38

„… determinants of intellectual property and other intangible assets,27 there are general principles underlying …” „… the formation of value of any asset, tangible and intangible. These factors are scarcity, utility and …” „… , intangible assets by their very nature cannot be made scarce through physical means; they are by definition …”

Summary and Perspectives S. 263-270

„… value of any asset, tangible and intangible. It consists of the three factors scarcity, utility and …” „… assets feature certain value-related characteristics due to the fact that they are intangibles. These …” „… intangible assets to more demanding requirements than valuation of tangible assets. Every future-related …”

The Term `Trade Mark' as Opposed to `Brand' S. 56-77

„… assets. As seen above, investments in intangible assets are, contrary to investments in tangible …” „… intangibles and is very rare for financial or physical assets. In the case of bankruptcy, for example, it is …” „… would be compensated sufficiently) through sale or other exploitation of the intangible asset.94 …”

Definition and Origins of Brand Value S. 80-84

„… investors that the bid was too low and eventually repel it.209 Today, since intangible assets have come to …” „… , 2007). 210 Research carried out by PricewaterhouseCoopers shows that intangible assets and goodwill …” „… intangible. Therefore, as a basic rule, one should not subject the valuation of intangible assets to more …”

Intermediate Findings S. 31

„… determinants of intellectual property and other intangible assets,27 there are general principles underlying …” „… the formation of value of any asset, tangible and intangible. These factors are scarcity, utility and …” „… there is one), in which the asset must be given a specific price tag. This, in turn, means that the …”

Bibliography S. 289-304

„… , http://www.institutfuermarkenwert.de/Suche (last viewed August 23, 2005) Andersen, Brigitte; Striukova, Ludmila: Intangible Assets and …” „… , Baruch (ed.): Intangible Assets. Values, Measures, and Risks, Oxford University Press, Oxford 2003 Hanser …” „… and intangible assets, New York 1989 Spannagl, Johannes: Neuer Standard in der Markenbewertung …”

Utility and Title S. 30-31

„… determinants of intellectual property and other intangible assets,27 there are general principles underlying …” „… the formation of value of any asset, tangible and intangible. These factors are scarcity, utility and …” „… assets in an accounting setting,23 to be utilised in many areas they apply to. Accounting and …”

Findings S. 84-85

„… of asset, tangible and intangible. Therefore, as a basic rule, one should not subject the valuation …” „… of intangible assets to more demanding requirements than valuation of tangible assets. The …” „… than the brand. This is due to the nontradable nature of brands and other intangible assets.221 There …”

Distinguishing Reporting from Forecasting Valuations S. 27-29

„… valuation of all intangible assets and intellectual property, it can, for instance, also be applied with …” „… and cost of capital exist regarding both patents, brands and other intangible assets. Hence, not only …” „… particular, on-the-spot analysis of the asset’s worth. However, it is usually not able to provide information …”

Widespread Acceptance S. 38-39

„… . As will be elaborated in more detail below,42 investment in intangible assets is considerably riskier …” „… nontradability43 of intangibles and is comparatively rare with regard to tangible and financial assets. In …” „… addition, return on investment in intangibles, including intellectual property, has been proven to be …”

Contents S. 7-14

„… Fundamentals 43 2.1 Nature of Trade Marks and Brands . . . . . . . . . . . . . . . 43 2.1.1 Intangible Assets …” „… and Intellectual Property . . . . . . . 43 2.1.1.1 Intangible Assets …” „… . . . . . . . . . . . . . . . . 43 2.1.1.2 IP vs. Intangible Assets . . . . . . . . . . . . 46 2.1.1.3 Value Drivers and Detractors …”

General Issues and Trends S. 113-116

„… , as it relates to freedom to operate the brand.336 Due to their nature as intangible assets, brands …” „… practice, especially with regard to intangible assets, one should try to simulate it as closely as possible …” „… . Smith/Parr, Valuation of intellectual property and intangible assets (1989); Simpson, Valuation of …”

Scarcity S. 29-30

„… systematic integrated methodology is, in its essence, applicable to valuation of all intangible assets and …” „… patents, brands and other intangible assets. Hence, not only the content-related but also the quantitative …” „… asymmetries) and thereby to increased tradability of such assets and reduction of cost of capital. As the …”

Brand Finance S. 96-99

„… envisaged. 2.3.3 Brand Finance Although the use of intangible assets in finance is rather novel compared to …” „… contextual nature of trade marks and brands. Such assets may find their value diminished considerably if …” „… use of tangible assets, utilisation of intellectual property rights such as patents 275 Contrary to …”

Financial Techniques S. 129-150

„… ,393 yet have found their way into intangible asset valuation which entails a number of particular …” „… , p. 51. 399 The underlying critical difference of tangible and intangible asset is – as explained at …” „… 2.1.1.3.4 – the fact that tangible assets are in general characterised by marketability whereas intangible …”

Manageable Output S. 39-40

„… Wirtschaftsprüfer (IDW) has issued a draft standard of valuation of intangible assets, cf. Institut der …” „… valuation of intangible assets, cf. International Valuation Standards Committee (IVSC), International …” „… results whenever a valuation of the same asset is repeated. This means, for instance, that the valuation …”

Findings S. 40-41

„… der Wirtschaftsprüfer (IDW) has issued a draft standard of valuation of intangible assets, cf …” „… – amongst others – guidance on the valuation of intangible assets, cf. International Valuation Standards …” „… valuations. Banks and other creditors would be more inclined to lend against IP assets than at present, which …”

Summary and Conclusions S. 110-112

„… complete company needs to be valued. Such a valuation regards all assets tangible and intangible, whether …” „… been illustrated in this chapter. It has become clear that brands are, as intangible assets, complex …” „… property assets is generally extremely difficult and sometimes impossible, because such transactions either …”

Financial Income-Based Analysis S. 175-180

„… one should first of all work out value-determining characteristics all assets (tangible and intangible …” „… why important fundamental value-related issues pertaining to intangible assets have been elaborated in …” „… object, be it a tangible asset such as a house or an IP asset, for example a patent. It is therefore …”

Brand Protection S. 99-102

„… other supporting tangible and intangible assets and as owned by a business which is willing and able to …” „… transferable assets, they can be used as credit collateral, at least in theory. The same applies to trade mark …” „… Securitisation Securitisation, or asset-backed securities, is a variety of corporate finance by means of which …”

Conceptual and Methodical Soundness S. 192-197

„… Intangible and therefore intellectual property assets are intrinsically riskier than tangible assets. Due to …” „… result. It is the best approximation to the value of the asset in question as determinable by the SIM and …” „… can be scored against an industry benchmark in case a comparison with other assets, for instance other …”

Wesensart von Marken und Brands S. 275-276

„… sich aus der Zugehörigkeit zur Gruppe der immateriellen Güter (auch “Intangible Assets” oder …” „… “Intangibles”) ergeben. 7.2.1 Immaterielle Güter und gewerbliche Schutzrechte Immaterielle Güter sind …” „… Intangibles gekennzeichnet ist, spielen diese Vermögenswerte in der heutigen Zeit eine bedeutende Rolle. Sie …”

Development of Brand Valuation S. 77-80

„… bring about certain characteristics both due to their belonging to the group of intangible assets and …” „… (internal and especially) external target groups. 2.1.3 Findings Both trade marks and brands are intangible …” „… assets. Trade Marks, in particular, belong to the subgroup of intellectual property and can be part of …”

Einführung in die Markenbewertung S. 276-277

„… zur Gruppe der immateriellen Güter (auch “Intangible Assets” oder “Intangibles”) ergeben. 7.2.1 …” „… Wirtschaftslandschaft, welche durch zunehmendes Bewusstsein über und Nutzung von Intangibles gekennzeichnet ist …” „… darstellen. IP umfasst all solche Intangibles, die rechtlich durch ein spezifisches Regime geschützt sind …”

Brand Transactions S. 91-96

„… intangible assets as explained above at 2.1.1.3.4. 92 easily remedied or managed if detected early in the …” „… . 2.3.2.1 Brand Transfer (M&A, Outright Sale) As previously stated, brands are assets of central value for …” „… the brands which are bought or targeted by corporate acquisitions and mergers; other assets are said …”

Financial-Behavioural (Hybrid) Models S. 157-169

„… intangible assets in each respective segment is determined (EVA).521 Thirdly, the share of this profit …” „… possible. The segmentation of customer-related brand value factors into brand iconography and brand assets …” „… output into financial parameters, the creation of comparability with other valued assets in a company is …”

Widespread Acceptance S. 197

„… value spread, independently of whether a tangible or an intangible asset is the valuation object.597 If …” „… return on investment regarding innovation-based assets is highly skewed.593 These issues are important …”

Manageable Output S. 197-198

„… value spread, independently of whether a tangible or an intangible asset is the valuation object.597 If …” „… return on investment regarding innovation-based assets is highly skewed.593 These issues are important …” „… comparable results whenever the same asset is repeatedly valued. Since the SIM is completely transparent, the …”

Objectives S. 21-25

„… , which all 2 Unlike trade marks, brands do not belong to the group of IP but are intangible assets, cf …” „… constitute the most valuable assets in many modern businesses.1 Furthermore, there exists a range of …” „… realise that brands and intellectual property (IP)2 are much more than that: They are assets which can and …”

Introduction S. 201-206

„… intangible asset and intellectual property valuation and on findings from the above analysis of current brand …” „… rough approximation to the asset’s value. In the second step, the prismatic evaluation …” „… systematically and holistically collected contextual information about the valued asset. The SIM thereby serves …”

Introduction S. 127-129

„… before it was adopted for the valuation of brands and other intangible assets. 3.1.4 Findings Even though …” „… it can be appropriately managed, traded and otherwise exploited as an asset. Those who, despite all …”

Table of Abbreviations S. 17-20

„… ] IAS International Accounting Standards IAs intangible assets IASB International Accounting Standards …”

Systematisation of Brand Valuation Methods S. 116-118

„… property and intangible assets (1989); Simpson, Valuation of Scandinavian patent rights across industries …”

doi.org/10.5771/9783845241890

Andreja Jaklič, Łukasz Puślecki, Piotr Trąpczyński - The CEE Region on a New Wave of Transition

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Andreja Jaklič (Hrsg.), Łukasz Puślecki (Hrsg.), Piotr Trąpczyński (Hrsg.)

The CEE Region on a New Wave of Transition

2023

Treffer in den folgenden Teilen:

Krystian Bigos, Adam Michalik, Bożena Pera Impact of intangible assets on Polish Start-ups' Early internationalisationReceived: 8.01.2023, accepted: 15.10.2023, 2 revisions. S. 99-129

„… Impact of intangible assets on Polish Start-ups' Early internationalisation*Krystian Bigos, Adam …” „… Michalik, Bożena Pera**AbstractThe article addresses the importance of intangible assets held by Polish …” „… Krakow, Poland. Email: perab@uek.krakow.pl.Impact of intangible assets on Polish Start-ups' Early …”

Agnieszka Głodowska, Marek Maciejewski, Krzysztof Wach From resources to international cooperation of women entrepreneurs: The resource-based view of women’s international entrepreneurship in turbulent times of economic disruptionsReceived: 29.05.2023, ac... S. 189-208

„… resourcesRES5 Intangible assetsCooperationCOOP1 Cooperation with suppliersCOOP2 Cooperation with …” „… its stockpiles of available tangible and intangible assets that it owns or controls and converts into …” „… asset security and difficulties in reaching investors. Gender stereotypes and cultural barriers continue …”

Andreja Jaklič, Piotr Trąpczyński, Łukasz Puślecki The CEE region on a new wave of transition: towards value chain reconfiguration and innovation cooperation amidst turbulent times S. 7-24

„… importance of intangible assets. Based on quantitative research conducted on a sample of 220 start-ups, they …” „… asset-seeking, in or-der to strengthen the competitiveness of „German-CEE value chain “. The entry into Western …” „… investments in post-EU-entry (2006–2016) period for Slovenia revealed larger fixed assets, higher gross …”

Titelei/Inhaltsverzeichnis S. 1-6

„… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75Krystian Bigos, Adam Michalik, Bożena PeraImpact of intangible assets on Polish Start-ups' Early …”

doi.org/10.5771/9783957104380

Matthias Malzer - Vertragsverbünde und Vertragssysteme

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Matthias Malzer

Vertragsverbünde und Vertragssysteme

Reihe: Saarbrücker Studien zum Internationalen Recht

Band 55 2013

Treffer in den folgenden Teilen:

Teil: Die systematische Einordnung der Vertragssysteme und – verbünde S. 132-135

„… , 253-265; BÖHNER, Asset-sharing in Franchisenetzwerken - Pflicht zur Weitergabe von Einkaufsvorteilen, in …” „… , Intangibles (2001), S. 12: „... the twenty-first century corporation is much more connected than the …”

Allgemeine Literatur S. 555-602

„… 1960, S. 807 f. BÖHNER, Asset-sharing in Franchisenetzwerken – Pflicht zur Weitergabe von …” „… .millenium-entsch.xml ?page=all& print =true (Stand: 09/ 2012). LEV, Intangibles: Management, Measurement and Reporting …”

doi.org/10.5771/9783845243290

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Die Unternehmung

Alle Ausgaben: Die Unternehmung

DU Jahrgang 65 (2011) Heft 1 ISSN Online: 2942-318X

Treffer in den folgenden Teilen:

Jörg C. Mahlich, Burcin Yurtoglu Intangibles Kapital und Rentabilität in der Pharmaindustrie S. 32-49

„… on total assets“). Werden die, intangibles Kapital generierenden, Forschungsinvestitionen aktiviert …” „… . Auch der „Intangible Asset Monitor“ von Sveiby (1997), die „Balanced Scorecard“ von Kaplan/Norton …” „… 32 Die Unternehmung, 65. Jg., 1/2011, S. 32-49 Intangibles Kapital und Rentabilität in der …”

doi.org/10.5771/0042-059X-2011-1

Ulrich Schäfer - Performance Measurement in langfristigen Prinzipal-Agenten-Beziehungen

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Ulrich Schäfer

Performance Measurement in langfristigen Prinzipal-Agenten-Beziehungen

Reihe: Controlling und Management

Band 7 2013

Treffer in den folgenden Teilen:

Literaturverzeichnis S. 343-370

„… Edition, Boston u.a.Corona, C. (2009): Dynamic Performance Measurement with Intangible Assets,in: Review …” „… . (2006): Divisional Performance Measurement and Transfer Pricingfor Intangible Assets, in: Review of …” „… ./ Reichelstein, S. (1999b): Asset Valuation and Performance Measurementin a Dynamic Agency Setting, in: Review of …”

doi.org/10.5771/9783845245652

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