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[{"key": "dc.contributor.advisor", "value": "Rautiainen, Antti", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Stenbacka, Kristian", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2020-12-03T08:48:19Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2020-12-03T08:48:19Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2020", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/72943", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Nykyisess\u00e4 tietotaito- ja teknologiavaltaisessa nopeasti muuttuvassa toimintaymp\u00e4rist\u00f6ss\u00e4 aineettoman p\u00e4\u00e4oman rooli korostuu entist\u00e4 enemm\u00e4n yrityksien arvonmuodostuksessa ja kilpailuedun hankkimisessa. Yrityskauppojen taustalla on usein tarve hankkia aineettomia resursseja. Aineettoman p\u00e4\u00e4oman roolin kasvettua yrityskaupan arvonm\u00e4\u00e4rityksess\u00e4 tulisi kiinnitt\u00e4\u00e4 enemm\u00e4n huomiota my\u00f6s aineettoman p\u00e4\u00e4oman arvonm\u00e4\u00e4ritykseen.\n\nT\u00e4m\u00e4n pro gradu -ty\u00f6n tavoitteena on tutkia yrityksen arvonm\u00e4\u00e4ritysprosessia, aineettoman p\u00e4\u00e4oman arvonm\u00e4\u00e4rityst\u00e4 yrityskaupassa, aineettoman p\u00e4\u00e4oman arvonm\u00e4\u00e4ritykseen k\u00e4ytett\u00e4vi\u00e4 menetelmi\u00e4 ja IFRS-standardien vaikutusta aineettoman p\u00e4\u00e4oman arvonm\u00e4\u00e4ritykseen. Tutkimuksen teoreettinen viitekehys rakentuu yrityksen kokonaisarvonm\u00e4\u00e4rityksest\u00e4 yrityskaupassa, aineettoman p\u00e4\u00e4oman arvonm\u00e4\u00e4ri-tyksest\u00e4 ja arvonm\u00e4\u00e4ritysmenetelmist\u00e4 sek\u00e4 aineettomaan p\u00e4\u00e4omaan liittyvist\u00e4 IFRS-standardeista. Tutkimuksen empiirinen aineisto koottiin haastattelemalla kuudessa haastattelussa seitsem\u00e4\u00e4 yrityskauppoihin ja arvonm\u00e4\u00e4ritykseen erikoistunutta asiantuntijaa. Haastattelut analysoitiin aineistol\u00e4ht\u00f6isell\u00e4 sis\u00e4ll\u00f6nanalyysill\u00e4.\n\nTutkimusten tulosten mukaan aineeton p\u00e4\u00e4oma on yksi keskeinen yrityksen arvoajuri. Lis\u00e4ksi IFRS-s\u00e4\u00e4d\u00f6sten my\u00f6t\u00e4 aineettoman p\u00e4\u00e4oman merkitys yrityskaupan arvonm\u00e4\u00e4rityksess\u00e4 on kasvanut. Aineettoman p\u00e4\u00e4oman arvonm\u00e4\u00e4ritykseen keskeisesti liittyv\u00e4 IFRS 3 -standardi on asettanut aineettoman p\u00e4\u00e4oman arvonm\u00e4\u00e4ritykselle tietyt suuntaviivat, joiden pohjalta sen arvonm\u00e4\u00e4ritykselle on vakiintunut tiettyj\u00e4 k\u00e4yt\u00e4nt\u00f6j\u00e4. Aineettoman p\u00e4\u00e4oman arvonm\u00e4\u00e4rityksess\u00e4 on tiettyj\u00e4 eroavaisuuksia verrattuna yrityksen kokonaisarvonm\u00e4\u00e4ritykseen ja siin\u00e4 k\u00e4ytet\u00e4\u00e4n aineettomille omaisuuserille ominaisia arvonm\u00e4\u00e4ritysmenetelmi\u00e4. Arvonm\u00e4\u00e4rityksen haasteina ovat aineettomista omaisuuserist\u00e4 niukasti saatava informaatio ja niiden moninaisuus sek\u00e4 aineettomaan omaisuuteen liittyv\u00e4n riskin huomiointi. Aineettoman p\u00e4\u00e4oman arvonm\u00e4\u00e4rityksen ansiosta yrityskaupan arvonm\u00e4\u00e4rityksen l\u00e4pin\u00e4kyvyys lis\u00e4\u00e4ntyy ja yrityskaupassa n\u00e4hd\u00e4\u00e4n paremmin, mist\u00e4 yrityksen arvo koostuu ja mitk\u00e4 ovat sen keskeiset arvoajurit.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2020-12-03T08:48:19Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2020-12-03T08:48:19Z (GMT). No. of bitstreams: 0\n Previous issue date: 2020", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "85", "language": "", "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.format.mimetype", "value": "application/pdf", "language": null, "element": "format", "qualifier": "mimetype", "schema": "dc"}, {"key": "dc.language.iso", "value": "fin", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "In Copyright", "language": "en", "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.title", "value": "Aineettoman p\u00e4\u00e4oman arvonm\u00e4\u00e4ritys osana yrityskaupan arvonm\u00e4\u00e4rityst\u00e4", "language": "", "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.type", "value": "master thesis", "language": null, "element": "type", "qualifier": null, "schema": "dc"}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-202012036900", "language": "", "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu -tutkielma", "language": "fi", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master\u2019s thesis", "language": "en", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4 University School of Business and Economics", "language": "en", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4n yliopiston kauppakorkeakoulu", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Taloustieteet", "language": "fi", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Business and Economics", "language": "en", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Laskentatoimi", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Accounting", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "yvv.contractresearch.funding", "value": "0", "language": "", "element": "contractresearch", "qualifier": "funding", "schema": "yvv"}, {"key": "dc.type.coar", "value": "http://purl.org/coar/resource_type/c_bdcc", "language": null, "element": "type", "qualifier": "coar", "schema": "dc"}, {"key": "dc.rights.accesslevel", "value": "openAccess", "language": null, "element": "rights", "qualifier": "accesslevel", "schema": "dc"}, {"key": "dc.type.publication", "value": "masterThesis", "language": null, "element": "type", "qualifier": "publication", "schema": "dc"}, {"key": "dc.subject.oppiainekoodi", "value": "20421", "language": "", "element": "subject", "qualifier": "oppiainekoodi", "schema": "dc"}, {"key": "dc.subject.yso", "value": "arvonm\u00e4\u00e4ritys", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "aineeton p\u00e4\u00e4oma", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "IFRS-standardit", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "yrityskaupat", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.format.content", "value": "fulltext", "language": null, "element": "format", "qualifier": "content", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://rightsstatements.org/page/InC/1.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}, {"key": "dc.type.okm", "value": "G2", "language": null, "element": "type", "qualifier": "okm", "schema": "dc"}]
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