Valuation of intangible assets in global operations / / edited by Farok J. Contractor

• Pubblicazione: Westport, Conn., : Quorum Books, 2001
• Edizione: 1st ed.
• Descrizione fisica: 1 online resource (373 p.)
• Disciplina: 657/.7
• Soggetto topico: Intangible property - Valuation; Intellectual property - Valuation
• Altri autori: ContractorFarok J
• Note generali: Bibliographic Level Mode of Issuance: Monograph
• Nota di bibliografia: Includes bibliographical references and indexes.
• Nota di contenuto: Intro -- 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.
• Sommario/riassunto: The 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.
• Titolo autorizzato: Valuation of intangible assets in global operations
• ISBN: 9780313004711; 0313004714; 9780585386461; 0585386463
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910970024903321
• Lo trovi qui: Univ. Federico II