VIM Model for Appraising the Trademark of an Unlisted Company

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F29142890%3A_____%2F13%3A%230000066" target="_blank" >RIV/29142890:_____/13:#0000066 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

VIM Model for Appraising the Trademark of an Unlisted Company

Popis výsledku v původním jazyce

The value and appraisal of a trademark is based on its economic benefit to its owner or the business that owns the trademark. All methods of appraising the fair value of a brand are based on three approaches - comparability, cost and income approach. Inapplying these valuation methods or their modifications, appraisers usually obtain results which differ significantly. This is usually caused by the subjectivity of parameterization of relevant valuation models, and mainly by the lack and/or high scatterof market data. The goal of the paper is to suggest the model for appraising the fair value category of trademark of an unlisted (private) company. Our VIM model (Verifiable Interdependent Model) has been designed specifically for the conditions of thebusiness environment with the lack of empirical data for intangible assets appraisal, or their low quality. To demonstrate the application of the model and to evaluate the informative value of the obtained results we present also a case s

Název v anglickém jazyce

VIM Model for Appraising the Trademark of an Unlisted Company

Popis výsledku anglicky

The value and appraisal of a trademark is based on its economic benefit to its owner or the business that owns the trademark. All methods of appraising the fair value of a brand are based on three approaches - comparability, cost and income approach. Inapplying these valuation methods or their modifications, appraisers usually obtain results which differ significantly. This is usually caused by the subjectivity of parameterization of relevant valuation models, and mainly by the lack and/or high scatterof market data. The goal of the paper is to suggest the model for appraising the fair value category of trademark of an unlisted (private) company. Our VIM model (Verifiable Interdependent Model) has been designed specifically for the conditions of thebusiness environment with the lack of empirical data for intangible assets appraisal, or their low quality. To demonstrate the application of the model and to evaluate the informative value of the obtained results we present also a case s

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Rok uplatnění

2013

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

Entrepreneurship Vision 2020: Innovation, Development Sustainability, and Economic Growth. Proceedings of The 20th International Business Information Management Association Conference.

ISBN

978-0-9821489-9-0

ISSN

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e-ISSN

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Počet stran výsledku

19

Strana od-do

908-926

Název nakladatele

International Business Information Management Association

Místo vydání

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Místo konání akce

Kuala Lumpur, Malaysia

Datum konání akce

1. 1. 2013

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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