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Valuation of local government assets in Portugal

Alves, Jorge; Lopes, Jorge
Fonte: Instituto Politécnico de Bragança Publicador: Instituto Politécnico de Bragança
Tipo: Conferência ou Objeto de Conferência
ENG
Relevância na Pesquisa
36.84%
The questions regarding the elaboration of a register of the State assets, comprising both public and private domain goods, has been a major concern from national official bodies. Indeed, an updated register of State goods allows the possibility of producing, inter alia, a comprehensive national balance sheet of public assets and liabilities. After some failed attempts throughout the last decades, a profound reform in the public financial administration has been recently implemented in Portugal. The publication of the Official Plan for Public Accounting (POCP), from which stems one for the local government level, and the Cadastre and Register of State Goods (CIBE) constitutes a fundamental step for drawing up a register and valuation of public sector assets. The main objective of this study is to critically analyse the methodology used in the valuation of the State assets in Portugal, with a particular focus on the local government level. This is done through a review of the national legislation and the relevant international literature on this issue. In addition, a survey conducted on specific local authorities to ascertain the way they produce the balance sheet is also used in the analysis. The results of the study show that there are measurement problems in the elaboration of the financial statements...

Caracterização das empresas executoras de serviços de obras baseada nos seus ativos estratégicos.; Characterization of trade executors based in their strategic assets.

Oviedo Haito, Ricardo Juan José
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 01/02/2010 PT
Relevância na Pesquisa
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Nesta pesquisa é estudada a atuação de um importante agente no funcionamento na cadeia produtiva do setor da construção civil, quais sejam as Empresas executoras de serviços de obras (EES), geralmente denominadas subempreiteiras (SE) ou empresas especializadas na execução de obras (EEE). Apesar de existirem várias pesquisas relacionadas com o estudo das suas características, existe pouca informação sobre como as EES estão organizadas. Nesse sentido, um marco analítico foi desenvolvido, analisando às EES segundo as capacidades possuídas para entregar seus resultados nas condições de competição encontradas. Para tanto, as causas que, por um lado, provocam o encerramento das atividades ou, por outro, a sua liderança no mercado foram estudadas sob a ótica de várias linhas do marketing relacionadas com a chamada lógica de serviço e com as correntes de vantagem competitiva sustentável (VCS). Tal marco empregou a noção de valor entregue no serviço prestado pelas EES a partir das suas fontes de VCS. Tais fontes foram discutidas em função dos ativos que as EES possuem. Tais ativos são compostos dos recursos tangíveis (como produtos, ferramentas, materiais, etc.) e intangíveis (como sistemas de gestão gerenciais e operacionais)...

Análise experimental sobre o julgamento da relevância do valor justo em ativos biológicos; Experimental analysis on judgment of the relevance of fair value of biological assets.

Silva, José Marcos da
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 21/11/2013 PT
Relevância na Pesquisa
36.81%
A utilização do valor justo, na avaliação de ativos biológicos, decorrentes da adoção de padrões internacionais de contabilidade, tem provocado efeitos econômicos significativos sobre o valor das empresas e, consequentemente, nos seus resultados correntes e futuros. Dessa maneira, este trabalho tem como objetivo analisar se os usuários da informação contábil reconhecem a relevância do uso do valor justo na mensuração de ativos biológicos. Por meio de experimentos com alunos de MBA, sob a perspectiva da Teoria do Pensamento Contrafactual, foram considerados os seguintes estímulos sobre o julgamento da relevância do uso do valor justo para ativos biológicos: (i) se o resultado (perdas ou ganhos) decorrentes da avaliação a valor justo, (ii) se o tipo de ativo biológico (com ou sem liquidez) e (iii) se a decisão gerencial (manter o ativo até o vencimento ou disponibilizar para a venda) interferem no julgamento da relevância do uso do valor justo. Os resultados apontam que, mesmo com a presença dessas variáveis, o uso do valor justo é relevante para mensuração dos ativos biológicos.; The use of fair value in the measurement of biological assets resulting from the adoption of international accounting standards...

Confusão patrimonial nas sociedades isoladas e nos grupos societários: caracterização, constatação e tutela dos credores; Commingling of assets in isolated companies and in groups of companies: caracteration, observation and creditorprotection

Scalzilli, João Pedro de Souza
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Tese de Doutorado Formato: application/pdf
Publicado em 08/04/2014 PT
Relevância na Pesquisa
36.84%
A presente tese versa sobre o fenômeno da confusão patrimonial nas sociedades isoladas e nos grupos societários. A tese propõe-se a: conceituar patrimônio social, examinando as suas principais características, funções e sua interatividade com o capital social; situar a pessoa jurídica como técnica de separação patrimonial; tentar alcançar um conceito de confusão patrimonial, diferenciando-a da confusão de esferas e apontando as insuficiências do estado atual da dogmática jurídica sobre a questão; examinar as principais características da confusão patrimonial, a saber a sua natureza, suas causas e seus efeitos (mais especificamente, os efeitos sobre os credores); caracterizar as diferentes formas pelas quais o fenômeno da confusão patrimonial se manifesta, bem como trabalhar com as exteriorizações desse fenômeno (indícios); apontar elementos que possam contribuir para a constatação judicial da confusão patrimonial; e apresentar e examinar algumas soluções para tutelar o interesse dos credores das sociedades que se encontram em situação de promiscuidade patrimonial.; This thesis discusses the phenomenon of commingling of assets in isolated companies and in groups of companies. It proposes to: define a concept of corporate asset...

Utilidade do valor justo de ativos biológicos para a análise de crédito de corporações brasileiras baseadas no agronegócio; Fairvalue utility of biological assets for Brazilian companies credit analysis based on agribusiness

Acuña, Benjamim Cristobal Mardine
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Tese de Doutorado Formato: application/pdf
Publicado em 08/07/2015 PT
Relevância na Pesquisa
36.81%
A dúvida sobre a utilidade da informação do valor justo de Ativos Biológicos para o usuário externo estimulou esta investigação. Em um mercado como o brasileiro no qual o agronegócio é fundamental e o crédito bancário ocupa espaço de destaque no financiamento das operações e dos investimentos, o problema de pesquisa se mostra relevante e, por isso, investigou se essa informação estaria relacionada com o custo da dívida bancária. Os objetivos foram, de modo mais abrangente, verificar se esse modelo de mensuração era desejado pelos analistas de crédito e, de modo mais específico: (i) verificar se havia correlação entre a variação, entre trimestres, da proporção entre a variação do valor justo na Demonstração do Resultado e a receita total, (ii) da variação da proporção entre o Ativo Biológico e o ativo total, (iii) do tamanho das companhias de agronegócio, estes três sobre o custo da dívida bancária; além (iv) verificar se havia preferência pela mensuração ao Valor Justo ou ao Custo e, (v) conhecer a forma como esses analistas realizam o tratamento dessa informação. Não fez parte do escopo, todavia, a elaboração de um modelo de análise de crédito, com identificação de todas as variáveis que a afetam; a investigação está limitada ao quanto a marcação ao Valor Justo menos as Despesas de Venda a impactaram do ponto de vista quantitativo...

Intangible Assets and Superior and Sustained Performance of Innovative Brazilian Firms

Luca,Márcia Martins Mendes De; Maia,Anna Beatriz Grangeiro Ribeiro; Cardoso,Vanessa Ingrid da Costa; Vasconcelos,Alessandra Carvalho de; Cunha,Jacqueline Veneroso Alves da
Fonte: ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração Publicador: ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração
Tipo: Artigo de Revista Científica Formato: text/html
Publicado em 01/12/2014 EN
Relevância na Pesquisa
36.87%
According to the Resource-Based View, the nature of the resources, competences and knowledge accumulated by firms are the major causes of variation in business performance. In view of the importance attributed to intangible assets, the purpose of the present study was to investigate whether innovative firms with superior and sustained performance and firms without superior and sustained performance differ with regard to investments in intangible assets. The sample consisted of 137 firms listed on the Brazilian stock exchange from 2007 to 2010 and belonging to innovative sectors according to the Brazilian Innovation Index. Only 51 firms with profitability above the sector average during the entire study period (four years) met the criterion of superior and sustained performance. Thus, using return on assets as a proxy for performance, investments in intangibles were found to be greater in firms without superior and sustained performance, particularly with regard to the categories intellectual property assets (the predominant category) and infrastructure assets. Based on the lack of evidence for a significant correlation between corporate performance and investment in intangible assets, our initial hypothesis that a positive relation exists between the composition of investments in intangible assets and the performance of innovative firms could not be confirmed.

On the role of primary and secondary assets in adaptive security: an application in smart grids

Pasquale, Liliana; Mazeiar, Salehie; Ali, Raian; Omoronyia, Inah; Nuseibeh, Bashar
Fonte: IEEE Computer Society Publicador: IEEE Computer Society
Tipo: info:eu-repo/semantics/conferenceObject; all_ul_research; ul_published_reviewed
ENG
Relevância na Pesquisa
36.91%
peer-reviewed; Adaptive security aims to protect valuable assets managed by a system, by applying a varying set of security controls. Engineering adaptive security is not an easy task. A set of effective security countermeasures should be identified. These countermeasures should not only be applied to (primary) assets that customers desire to protect, but also to other (secondary) assets that can be exploited by attackers to harm the primary assets. Another challenge arises when assets vary dynamically at runtime. To accommodate these variabilities, it is necessary to monitor changes in assets, and apply the most appropriate countermeasures at runtime. The paper provides three main contributions for engineering adaptive security. First, it proposes a modeling notation to represent primary and secondary assets, along with their variability. Second, it describes how to use the extended models in engineering security requirements and designing required monitoring functions. Third, the paper illustrates our approach through a set of adaptive security scenarios in the customer domain of a smart grid. We suggest that modeling secondary assets aids the deployment of countermeasures, and, in combination with a representation of assets variability...

Natural Disasters and the Dynamics of Intangible Assets

López, Ramón
Fonte: Banco Mundial Publicador: Banco Mundial
Relevância na Pesquisa
36.91%
Empirical evidence suggests that the higher-order effects of natural disasters, which affect intangible assets, may be even more important than the material inter-industry effects. However, most existing general equilibrium models ignore higher order effects concerning human capital. Moreover, it is recognized that natural resource dependence increases vulnerability to natural disasters. Recent studies have indeed shown the potential importance of subsistence traps caused by asset losses in low-income economies from a partial equilibrium perspective. This paper presents an analysis that allows for endogenous investments in real assets (physical capital) as well as in human capital, explicitly considering the potential for subsistence traps arising from minimum consumption and minimum natural resource irreversibility thresholds. The general equilibrium ramifications of subsistence traps are developed. The main issue is that the economy may be subject to hysteresis: A temporary shock such as a natural disaster may leave permanent consequences for the economy. An obvious permanent effect of a one-time disaster shock is that physical man-made and natural assets owned especially by poor households may end up completely wiped out. The disaster may not be the direct cause; it may be that poor households would have to obtain minimum subsistence consumption out of depleted assets. However...

Household Financial Assets in the Process of Development

Honohan, Patrick
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
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Systematic information on household financial asset holdings in developing countries is very sparse. The author reviews some available data and current policy debates. Although financial asset holdings by households are highly concentrated, deeper financial systems are correlated with improved income distribution. For low-income countries, the relevant question for poor households is not how much financial assets they have, but whether they have any access to financial products at all. Building on and synthesizing disparate data collection efforts by others, the author produces new estimates of access percentages for over 150 countries. Across countries access is negatively correlated with poverty rates, but the correlation is not a robust one: thus the supposed anti-poverty potential of financial access remains econometrically elusive. Despite policy focus on the value of credit instruments, it is deposit products that tend to be the first to be used as prosperity increases, before more sophisticated savings products and borrowing.

DKI Assets Management Component

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
36.91%
The report examines the fixed assets management practices and procedures of the Provincial Government of Daerah Khusus Ibukota (DKI) Jakarta and identifies its weaknesses. The objective is to identify a set of implementable interventions which should assist DKI in achieving an unqualified audit of its fixed assets. As part of the exercise, the assignment will identify areas for potential improvement to existing assets management systems and procedures to be implemented by the relevant structural units of DKI. The report concludes with recommended actions for the province to involve: the recovery of backlog of unregistered land assets, capacity building for the Supreme Audit Agency, capacity building for selected authorized financial delegates and related staff, and a planned upgrade of assets database.

Measuring Intangible Assets in an Emerging Market Economy : An Application to Brazil

Dutz, Mark A.; Kannebley, Sérgio Jr.; Scarpelli, Maira; Sharma, Siddharth
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Policy Research Working Paper; Publications & Research
ENGLISH; EN_US
Relevância na Pesquisa
36.81%
This paper measures intangible investment in Brazil. It estimates that during 2000-2008, annual business spending on intangible assets or knowledge-based capital in Brazil averaged about 4 percent of gross domestic product. While this is significantly lower than comparable rates for the United States, Japan and the United Kingdom, which hover around 11 percent, it is not too far below estimates for other developed countries such as Italy and Spain. Of the total expenditure on intangible assets in 2006, about 23 percent was spent on computer software and databases, 43 percent on innovative property (predominantly research and development and new product development in financial services), and 34 percent on economic competencies (which comprises branding, employee training and organization improvement). Brazil's share of spending on economic competencies is markedly lower than that observed in the United States and the United Kingdom, and the analysis finds it to be the slowest growing of the major intangible categories. Finally...

Collateral Registries for Movable Assets : Does Their Introduction Spur Firms' Access to Bank Finance?

Love, Inessa; Martínez Pería, María Soledad; Singh, Sandeep
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Policy Research Working Paper; Publications & Research
ENGLISH; EN_US
Relevância na Pesquisa
36.89%
Using firm-level surveys for up to 73 countries, this paper explores the impact of introducing collateral registries for movable assets on firms' access to bank finance. It compares firms' access to bank finance in seven countries that introduced collateral registries for movable assets against three control groups: firms in all countries that did not introduce a registry, firms in a sample of countries matched by location and income per capita to the countries that introduced registries for movable assets, and firms in countries that undertook other types of collateral reforms but did not set up registries for movable assets. Overall, the analysis finds that introducing collateral registries for movable assets increases firms' access to bank finance. There is also some evidence that this effect is larger among smaller firms.

Cultural Assets in Support of Transition in the Europe and Central Asia Region : An Operational Perspective

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Publications & Research :: Working Paper
ENGLISH; EN_US
Relevância na Pesquisa
36.89%
The purpose ofthis report is to provide guidance to the staff of the World Bank's Europe and Central Asia (ECA) Region with respect to mobilizing cultural assets to support socioeconomic development in our country and regional work programs. To this end it seeks to demonstrate how and when it makes sense for us to get involved in activities related to cultural asset mobilization. Equally important, it also indicates how and when we should leave cultural heritage activities to others. In particular, this report addresses the following questions: • What do we mean by integrating culture and cultural assets into our work? • Why may cultural assets be of importance for a development institution like the World Bank? • What is particular about the cultural assets of the ECA Region? • What lessons can be drawn from ECA's experience with interventions focused on cultural assets to date? • How should ECA staff address issues of cultural assets in the future?

Public Wrongs, Private Actions : Civil Lawsuits to Recover Stolen Assets

Brun, Jean Pierre; Dubois, Pascale Helene; van der Does de Willebois, Emile; Hauch, Jeanne; Jaïs, Sarah; Mekki, Yannis; Sotiropoulou, Anastasia; Sylvester, Katherine Rose; Uttamchandani, Mahesh
Fonte: Washington, DC: World Bank Publicador: Washington, DC: World Bank
Tipo: Publications & Research :: Publication
ENGLISH; EN_US
Relevância na Pesquisa
36.91%
Corruption and thefts of public assets harm a diffuse set of victims, weakens confidence in public institutions, damages the private investment climate, and threatens the foundations of the society as a whole. In developing countries with scarce public resources, the cost of corruption is an impediment to development: developing countries lose between US$20 to US$40 billion each year through bribery, misappropriation of funds, and other corrupt practices. Corruption is by no means a "victimless crime." This study aims to explore the standing of States and Government entities as victims and the possible recourse to private actions to redress public wrongs. States and Government entities may act as private litigants and bring civil suits to recover assets lost to corruption. The goal of this work is to promote knowledge and understanding as well as to increase the use of civil remedies and private lawsuits to recover stolen assets in the context of the United Nations Convention against Corruption (UNCAC) offences. The UNCAC...

Proteção dos digital assets sob o enfoque dos direitos de personalidades; Protection of the digital assets under the personality rights perspective

Taveira Júnior, Fernando Tenorio
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 31/03/2015 PT
Relevância na Pesquisa
36.93%
A presente dissertação parte da observação do fenômeno denominado digital assets. Há pouco tempo, estes foram destacados pela dogmática do common law em estudos estrangeiros sobre a relação entre Direito e Tecnologia. A consolidação da internet, na Sociedade da Informação, universalizou diversas temáticas de ordem digital, incluindo o objeto desta pesquisa. Vale ressaltar, porém, que a proposta deste estudo segue rumo diverso das investigações alienígenas relacionadas às problemáticas jurídicas sucessórias Nesta empreitada acadêmica, buscou-se depurar criticamente a figura dos digital assets, sob a ótica civilista nacional. Primeiramente, estes são analisados, sob a visão doutrinária oriundas de países anglo-saxões, notadamente Inglaterra e Estados Unidos, em suas diversas facetas. Em um segundo momento, notando-se a possibilidade de assimilação da proposta estrangeira à realidade do Direito Civil brasileiro, foram propostas soluções para melhor acomodar esta figura ao ordenamento jurídico pátrio. Com esta base erguida, buscou-se tratar dos assets digitalizados, em virtude de sua importância singular na realidade digital brasileira, com um enfoque naqueles digital assets mais caros às pessoas. Com efeito...

New fixed assets management process design for Pontifica Universidad Catolica Madre y Maestra (PUCMM)

Baez, Mary
Fonte: Rochester Instituto de Tecnologia Publicador: Rochester Instituto de Tecnologia
Tipo: Tese de Doutorado
EN_US
Relevância na Pesquisa
36.87%
Currently, PUCMM does not have a reliable management process for its fixed and controlled assets. In addition, PUCMM does not have a system that can provide accurate, fast and updated information about these items. Therefore, there is the need of a new process for managing PUCMM's fixed assets. The purpose of this research is to design a new management process for PUCMM's fixed and controlled assets that will provide reliable, quick and updated information. The methodology for this study is based on a cross-sectional study to assess fixed assets management processes in this and other well-established organizations. It is a descriptive study using qualitative data that describes how this type of property is managed and controlled. Primary and secondary sources were used to gather information for this research project. The data collection instruments issued for this study were interviews, observations, Internet, books, journals and magazines. The findings of this study clearly show that all processes, procedures and controls regarding the management of fixed assets have been very inefficient. As a result, PUCMM does not have a fixed assets management process that can provide reliable, precise, up-to-date, and quick information about the institution's property. Furthermore...

ATIVOS BIOLÓGICOS NA DVA: O QUE VEM SENDO DIVULGADO NO BRASIL; BIOLOGICAL ASSETS IN VALUE ADDED STATEMENT: DISCLOSURE ANALYSIS IN BRAZIL

Salotti, Bruno Meirelles; Santos, Ariovaldo dos
Fonte: Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de RP Publicador: Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de RP
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; ; Pesquisa Empírica de Campo; ; ; ; ; ; Formato: application/pdf
Publicado em 21/04/2015 POR
Relevância na Pesquisa
36.84%
A Demonstração do Valor Adicionado (DVA) é uma demonstração contábil que evidencia a riqueza criada pela entidade e como essa riqueza é distribuída. Sua divulgação tornou-se obrigatória às companhias abertas no Brasil a partir de 2008.  O objetivo desse trabalho é estudar como vem sendo feita a divulgação de mensurações a valor justo de ativos biológicos na DVA. Esses ativos foram escolhidos pois, desde 2010, por ocasião da adoção das Normas Internacionais de Relatório Financeiro (IFRS) no Brasil, os ativos biológicos passaram a ser avaliados a valor justo. A partir da base de dados da Fipecafi, foram selecionadas todas as empresas que em 2012 destacaram saldo de ativos biológicos em seu Balanço Patrimonial e que, ao mesmo tempo, divulgaram a DVA. A partir desse critério, foram selecionadas 54 empresas. Destas, apenas 39 adotaram o valor justo para a mensuração dos ativos biológicos. Os resultados revelam que a ampla maioria das empresas da amostra que adotou o valor justo na avaliação desses ativos não evidenciou explicitamente tais efeitos na DVA (32 casos) e as poucas empresas que o fizeram utilizaram classificações distintas. Esses resultados demonstram aos preparadores e auditores a necessidade de uma melhor apresentação dessas informações na DVA e ressaltam aos usuários a necessidade de maiores cuidados na análise e interpretação das informações divulgadas nessa demonstração. As evidências encontradas podem motivar o Comitê de Pronunciamentos Contábeis a avaliar a necessidade de revisão do CPC 09 com o objetivo de clarificar o tratamento dos ganhos e perdas a valor justo na DVA.; The Value Added Statement (VAS) is an accounting statement that shows the wealth created by the entity and how this wealth is distributed. Its disclosure became mandatory by public companies in Brazil since 2008. The objective of this paper is to study how the fair value measurements of biological assets have been disclosed in VAS. These assets were chosen because...

RELATIONSHIP OF INTANGIBLE ASSETS AND CORPORATE GOVERNANCE IN PUBLIC COMPANIES LISTED ON BM&FBOVESPA; RELAÇÃO ENTRE ATIVOS INTANGÍVEIS E GOVERNANÇA CORPORATIVA

Moura, Geovanne Dias de; Dallabona, Lara Fabiana; Fank, Odir Luiz; Varela, Patrícia Siqueira
Fonte: UNIVERSIDADE FEDERAL DO PARANÁ - ACCOUNTING DEPARTMENT Publicador: UNIVERSIDADE FEDERAL DO PARANÁ - ACCOUNTING DEPARTMENT
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; ; ; Formato: application/pdf
Publicado em 15/05/2013 POR
Relevância na Pesquisa
36.89%
The study aims to determine whether, among the largest companies listed in the various economic sectors of the BM&FBovespa, those with greater compliance regarding disclosure requirements on intangible assets and a higher proportion of such assets in its fixed assets showed the best governance practices corporate. We conducted descriptive research conducted through document analysis and quantitative approach. Data were obtained from the balance sheet, notes, management reports and annual information - IANs, at the site of BM&FBovespa for the base year 2009. Consultations were also held on the websites of the companies. The sample included the largest companies (total assets) of each economic sector that showed intangible assets on their balance sheets, totaling 49 companies. For data analysis, we used measures of descriptive statistics and Pearson correlation analysis. The results showed a good representation of the intangible assets that generally are equivalent to 30% of total fixed assets. In relation to the index in accordance with CPC 04, met an average of 61%, and the adoption of good corporate governance practices, captured according to index compiled by Silveira, Barros and Famá (2004), obtained is an average of 70%...

General considerations on intangible assets; Consideração gerais sobre ativos intangíveis

Schnorrenberger, Darci; UFSC - Florianópolis - SC
Fonte: UFSC Publicador: UFSC
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; Formato: application/pdf
Publicado em 01/01/2004 POR
Relevância na Pesquisa
36.81%
The importance of the intangible assets has increased rapidly, especially in those organizations that have high value aggregated to their products or services. Thus in order to survive, those enterprises have to find ways to identify and measure them. On the other hand, due to the peculiarities of the intangible assets, agents with dubious intentions have tried to take advantage of the situation. Some recent financial scandals reinforce the previous statement and explain why some paradigms had to be rethought. Thus if on one side the intangible assets are full of peculiarities and play an important role in organizations, on the other one has to think about ways to use them better. The present essay tries to present the distinctive features of tangible and intangible assets. Then it depicts the main legal guidelines, both internal and international, concerning the accounting procedures to be taken in relation to the intangible assets. Finally some reflections on the subject are presented.; A importância dos ativos intangíveis vem aumentando rapidamente nas organizações, especialmente naquelas com alto valor agregado aos seus produtos ou serviços. Com isto, encontrar maneiras de indentificá-los e mensurá-los tornou-se questão de sobrevivência. Por outro lado...

A contribution for the development of performance indicators of the organization intangible assets; Uma contribuição ao desenvolvimento de indicadores de desempenho para ativos intangíveis organizacionais

Dias Junior, Claudelino Martins; Universidade Federal de Santa Catarina; de Lima, Marcus Vinícius A.; Universidade Federal de Santa Catarina - UFSC; Dalmau, Marcos Baptista Lopez; Universidade Federal de Santa Catarina - UFSC
Fonte: Universidade Federal de Santa Catarina Publicador: Universidade Federal de Santa Catarina
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; ; Pesquisa Teórico-empírica; Formato: application/pdf
Publicado em 14/12/2011 POR
Relevância na Pesquisa
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DOI: 10.5007/2175-8077.2011v13n31p11This paper classifies management models whose original concepts are used and adapted as a way to raise awareness of the importance of internal intangible assets of Methodologies considered for this purpose are as follows, the methodology of Teixeira (2005) to determine the manufacture flexibility indicators, the methodology of França (2004) to establish indicators for the organizational intangible assets and the methodology and the Hoss (2003) for quantity and quality valuation of intangible assets which are analyzed. An adaption of these methodologies is thus proposed so that they may be customised for the utilization of the knowledge assets. The primary aim of the work presented in this paper, is to be able to assess the real value of the organizational intangible assets and the development of performance indicators for these same assets, in order to obtain better levels of operational efficiency in the management of the industrial context within the a unit manufacture.; DOI: 10.5007/2175-8077.2011v13n31p11O presente artigo cataloga modelos gerenciais que são utilizados e/ou adaptados em suas concepções originais e evidenciam a importância dos ativos intangíveis internos como efetivos elementos da sustentabilidade econômica de uma empresa. Assim...