Why aren't brand names regognized as intangible assets in the financial Statements? A study of the subjectivity of brand valuation

The goal of this paper is to determine and to quantify how subjective brand valuation is. To do so, we review the different valuation methods and apply the Hirose model to a sample of 20 US companies from the technology sector. Even if the results vary in function of the rankings we choose as a comparison, we may identify the trend that brands are usually overvalued in those rankings. It explains why internally generated goodwill (which includes brand names) is not recognized as an intangible asset in the financial statements.

Post-divorce representations of marital negotiation during marriage predict parenting alliance in newly divorced parents

Literature demonstrates that marital and co-parenting subsystems are intercorrelated and have autonomous functions in the family system. This study explored representations of marital negotiation strategies for conflict resolution during marriage and parenting alliance relationship after divorce, using data from Portuguese newly divorced parents. In multiple regression analysis, representations of marital negotiation strategies for conflict resolution during marriage used by ex-spouses predict positive parenting alliance relationship after divorce. These results suggest that representations of pre-divorce marital relationship influence positively current interparental relationship regarding child rearing after marital dissolution. Implications for clinical interventions are also discussed.

Marriage as a Rat Race: Noisy Pre-Marital Investments with Assortative Matching

We study the incentive to invest to improve marriage prospects, in a frictionless marriage market with non-transferable utility. Stochastic returns to investment eliminate the multiplicity of equilibria in models with deterministic returns, and a unique equilibrium exists under reasonable conditions. Equilibrium investment is efficient when the sexes are symmetric. However, when there is any asymmetry, including an unbalanced sex ratio, investments are generically excessive. For example, if there is an excess of boys, then there is parental over-investment in boys and under-investment in girls, and total investment will be excessive.

A Study of Alcohol Problems and Marriage from a Treatment Perspective

This thesis is concerned with alcohol problems and marital relationships. It is particularly interested in these dynamics from a treatment perspective. The study addresses theory, research and clinical practice in the field of alcohol problems. It specifically considers these areas as they relate to enhancing understanding of the dynamics between alcohol problems and marriage. The study examines three theoretical paradigms, the disease concept of addiction, behavioural/cognitive behavioural and systems based approaches to understanding alcohol addiction. This provides a multiple theory base from which research in the field and the clinical data collected in the current research is analysed and interpreted. The study reviews research findings that have contributed to the recognition of marital treatment interventions as significant in the alcohol field. It highlights the discrepancies between such research findings and developments in actual clinical practice. In doing so, the study illustrates the gap between theory, research and clinical practice. The need for a more effective framework of information exchange across these areas of activity is identified and a model for better exchange is presented and discussed. This model highlights the importance of including clients' experiences to influence policy, practice, theory and research. In the research, specific attention is focused on the experiences of couples in alcohol treatment. Clinical data is collected from a series of alcohol treatment couples group therapy sessions. The research analysis of the clinical data identifies and extracts concerns as expressed by couples in treatment. Interpretation of these identified concerns or themes is conducted by employing the theoretical constructs of the three selected theoretical paradigms in conjunction with group work theory. On the basis of the findings in this thesis a model for a maritally sensitive assessment framework is developed. The model identifies a number of factors that should be considered in order to enhance appreciation of the interaction between alcohol problems and marital dynamics. This has particular significance for treatment interventions.This resource was contributed by The National Documentation Centre on Drug Use.

[Archives de la Parole]. , Durang Kahani : Alope Joma [chant en mundari] / [Sir George Grierson], éd. ; Linguistic survey of India ; Choeur d'hommes, chant. Tuila accompaniment to the mundari marriage song / [Sir George Grierson], éd. ; Linguistic survey of India ; [Guitare monocorde]

[Traditions. Asie. Inde. Chotā Nāgpur]

[Archives de la Parole]. , Marriage song : in Kharia / [Sir George Grierson], éd. ; Linguistic survey of India ; Homme, chant solo

[Traditions. Asie. Inde. Chotā Nāgpur]

[Archives de la Parole]. , Don durang : sung at the making over of the bride (Hō song) ; Aṛandi Durang : marriage song sung at the first day of the marriage feast, when the bride is about to leave her parents (Hō song) / [Sir George Grierson], éd. ; Linguistic survey of India ; Choeur de femmes, chant ; accompagnement de percussions

[Traditions. Asie. Inde. Chotā Nāgpur]