LEADER 00957nam a2200277 i 4500 001 991001471899707536 005 20020507130307.0 008 010507s|||| it ||| | ita 020 $a8814083258 035 $ab10225444-39ule_inst 035 $aLE02986591$9ExL 040 $aISUFI - Sett. Diritti e Politiche Euromediterranee$bita 082 0 $a347 100 1 $aLuiso, Francesco P.$0231919 245 13$aIl processo di cognizione /$cFrancesco P. Luiso 250 $a3. ed 260 $aMilano :$bGiuffrè,$cC2000 300 $aXXVII, 499 p. ;$c24 cm 490 0 $aDiritto processuale civile ;$v2 650 4$aProcessi di cognizione 907 $a.b10225444$b11-10-21$c27-06-02 912 $a991001471899707536 945 $aLE029 347 LUI01.02$g1$iLE029-2235$lle029$o-$pE0.00$q-$rn$so $t0$u0$v0$w0$x0$y.i10274911$z27-06-02 996 $aProcesso di cognizione$91401978 997 $aUNISALENTO 998 $ale029$b01-01-01$cm$da $e-$fita$git $h3$i1 LEADER 04919nam 22006134a 450 001 9910970024903321 005 20200520144314.0 010 $a9780313004711 010 $a0313004714 010 $a9780585386461 010 $a0585386463 035 $a(CKB)111036011523164 035 $a(OCoLC)50681061 035 $a(CaPaEBR)ebrary5004843 035 $a(SSID)ssj0000266522 035 $a(PQKBManifestationID)11205392 035 $a(PQKBTitleCode)TC0000266522 035 $a(PQKBWorkID)10305645 035 $a(PQKB)10767038 035 $a(Au-PeEL)EBL3000184 035 $a(CaPaEBR)ebr5004843 035 $a(OCoLC)847477242 035 $a(MiAaPQ)EBC3000184 035 $a(Perlego)4202365 035 $a(EXLCZ)99111036011523164 100 $a20000608d2001 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt 182 $cc 183 $acr 200 00$aValuation of intangible assets in global operations /$fedited by Farok J. Contractor 205 $a1st ed. 210 $aWestport, Conn. $cQuorum Books$d2001 215 $a1 online resource (373 p.) 300 $aBibliographic Level Mode of Issuance: Monograph 311 08$a9781567204124 311 08$a1567204120 320 $aIncludes bibliographical references and indexes. 327 $aIntro -- Contents -- Preface and Acknowledgments -- Why the Valuation of Intangibles Is a Crucial Unresolved Management Issue -- The Principles and Context of the Valuation of Intangibles -- Intangible Assets and Principles for Their Valuation -- Leveraging Your Intellectual Property: A Proven Path to Value Extraction -- Valuation of Intangibles and Knowledge in Corporate Alliances -- The Valuation of Alliance Knowledge -- Compensation Structures in International Licensing Agreements: An Agency Theory Perspective -- Licensing Government-Owned Inventions and Establishing Royalty Payments Thereon -- In-House R& -- D, Outsourcing, or Alliances? Some Strategic and Economic Considerations -- Real Options Analytical Techniques -- The Option Value of Investment in R& -- D -- Valuation of International Joint Ventures: A Real Options Approach -- International Tax and Transfer Pricing Issues -- Where Will MNEs Develop Intangibles? The Effect of Recent U. S. Income Tax Transfer Pricing Rules for Intangibles -- Current Issues in Valuation: De- Bundling Composite Trademarks and Other Intangibles in Transfer Pricing Analysis -- Valuing Intellectual Property and Corporate Expertise: Some Focused Examples -- The Valuation of Data Processing Intangible Assets -- Knowledge Valuation: The Issues, with an Application to the Software Industry -- Copyright Intangibles -- Valuing an Assembled Workforce -- The Value of New Knowledge-Based Intangible Assets: An Examination in the Global Pharmaceutical Industry -- The Role of Intangible Assets in Global Strategy -- Valuation of Knowledge in Service Sector Multinationals -- Strategic Value of Technology and Brand Equity for Multinational Firms -- Organizational Structure in a Global Context: The Structure- Intangible Asset Portfolio Link -- Subject Index -- Company Index -- About the Contributors. 330 8 $aThe valuation of intangible assets has become a central issue in the practice of management. When companies undertake alliances or licensing agreements, effect mergers, sell or purchase brands, or evaluate R&D projects, a key issue is how each party puts a financial value on the intangible contribution. Valuations also have a tax implication, particularly in transnational operations. The contributors, including academics from five nations and expert practitioners from leading accounting and consulting companies, cover intellectual property strategy of global firms, valuation of human capital, and valuation techniques for the transfer or sale of brands, licenses, and other intangible assets. In addition, the contributors address the special needs of the software and pharmaceutical sectors in separate chapters. This book includes tools, metrics, and models that are of interest to academics as well as global executives. Recommended for valuation experts, scholars, international tax specialists, executives (especially those involved in alliance negotiations, brand equity, mergers and acquisitions, divestitures, and intellectual property management), and officials in such supranational institutions as the EU, OECD, UNCTAD, WTO, IMF, and World Bank. 606 $aIntangible property$xValuation 606 $aIntellectual property$xValuation 615 0$aIntangible property$xValuation. 615 0$aIntellectual property$xValuation. 676 $a657/.7 701 $aContractor$b Farok J$0107424 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910970024903321 996 $aValuation of intangible assets in global operations$94361526 997 $aUNINA