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1、Xxx大学毕业论文外文资料翻译Intangibleassetsappraisalandtheout-of-standardcountermeasuresEnzoBaglieriVittorioChiesaAlbertoGrandoABSTRACTIntangibleassetsareincreasinglyconsideredtheultimaterootsofcompany’ssuccess.ThispaperaimstoproposeamethodtoestimatethevalueembeddedinR&Dactivities,whichcouldbeusedfor:(i)a
2、unatantumevaluationofafirm’svalue,relatedtospecificactionssuchasmergers,acquisition,etc.;and(ii)aperiodicevaluation,withtheperspectiveoftheeconomicreporting,focusedtoestimatetheR&Dshareholdervaluecreation.TheproposedframeworkisbasedontheassumptionthatthereisastrongrelationshipbetweentheR&Dcont
3、ributiontoshareholdervalueandtheoperationalperformanceofR&Dactivities.Thepaperdescribessuchaframeworkaswellasanempiricalapplication.KEYWORDS:intangibleassert;Evaluationofintangibleassets;R&DEvaluation.INTRODUCTIONIntangibleassetsevaluation,moreandmoreproblemscausedbytheattentionofindustryandec
4、onomiccircles.Americansneverseriouslyintangibleassetstotheuniversalattentionintangibleasset,andthisiscertainlyabigimprovement.But,intheinvisibleAssetappraisal.Workintheoccurrenceofistemperedout-of-standardcausedconcerns.THEPERFORMANCEOFANOMIEA,out-of-standardintangibleassetsevaluationthantangi
5、bleassetsevaluation,oftenappearmorecomplexdisorderphenomenon.Intangibleassetsassessmentofout-of-standardmanifestsitselfinmanyways,summarizedupmainlydisplaysinthefollowingfouraspects. Oneisthelegalanomie.Intangibleassetsassessmentiscertainlaws,regulations,undertheguidanceofthe18Xxx大学毕业论文外文资料翻译
6、state,isbasedonthepolicynorms,whateverthenatureoftheenterprise,regardlessofwhatformofintangibleassetsevaluationcannotviolatenationallegalnorms.Butsomeappraisalinstitutionignorethestatelawsandregulations,mademanyviolatestatelawsandregulations,makesomethingintangibleassetsevaluationworktoappeara
7、nomiephenomenon.Someenterprisesinnopropertychanges,hireortheentrustedassetsevaluationits"goodwill",somestillthroughthenewsmediareleaseditsvalue.Thisisseverelyviolatedtherelevantstatestrictlyprohibitedwithoutpropertytransactionspurposeth
