During the times of fast phased global business, organizations must discover new ways to make functional strategies to survive, so the search for competitive advantage remains the main objective for companies. Intangible assets are increasingly essential for value creation for firms due to their valuable, rare, inimitable, non-substitutable nature. Particularly corporate reputation can be identified as an essential intangible asset possessed by a firm, due to its tacit nature. Hence, managing and understanding the antecedent of corporate reputation management is crucial for gaining competitive advantage. Moreover, focus on valuing and understanding the intangibles is essential for SMEs, which usually possess fewer resources for evaluating and managing these resources compared to large and more structured companies. Worldwide SMEs are in general representing over half of the economy, and enhanced business performance can further positively influence on the economic wealth. We were able to identify a research gap since there are no studies on how to utilize corporate reputation management in the SME context without a large scale of resources or the separate marketing department. We want to fill the gap by providing empirical evidence on the process of improving reputation management in Finnish SME setting. The purpose of this thesis is to gain more in-depth understanding of the prevailing corporate identity and communication in the SME and how to utilize these as an antecedent of corporate reputation by evaluating the internal managerial perceptions of the Finnish engineering installation company, Alpha Group. Furthermore, the aim is to give practical suggestions for managing corporate reputation by implementing an appropriate way to communicate the desired corporate identity both internally and externally. A framework has been created from the previous literature where a process for managing corporate reputation is compiled. Corporate identity represents an antecedent of corporate reputation, whereas corporate communication can be seen as a management tool to manage it. To fulfill the purpose of the thesis, a qualitative study was conducted, with eight semi-structured interviews with the top and middle managers of Alpha Group. Through the interviews, we gained a more in-depth understanding of the current condition of corporate identity as well as internal and external communications. From our findings, we could conclude that scarcity of resources is limiting the development of intangible resources in Alpha Group. Reputation of Alpha Group is based on the operational factors, rather than managed intentionally, so currently it is strongly associated only to serve their clients. Corporate identity was found unclear within the organization and the organization did not have strategy for corporate communications. This has caused unidentifiable corporate identity within organization, which has led to scattered corporate identity between different locations and business units. We will provide practical recommendations for managers of SMEs in general and for Alpha Group, on how to manage corporate identity and establish corporate communication systems.

Desde a onda de abertura de capital ocorrida com o setor de real estate brasileiro entre 2006 e 2007, a discussão em como identificar por meio de informações disponíveis ao público o valor das empresas que compõem esse importante setor se intensificou tanto entre seus gestores como nos analistas do mercado de capitais. Os modelos tradicionais de avaliação de empresas se mostraram inadequados e necessitam de adaptações para serem utilizados em empresas do setor, bem como a identificação e caracterização dos direcionadores de valor. Esta tese tem como objetivo desenvolver uma rotina de avaliação de empresas de Real Estate e sua relação com os direcionadores de valor, intangíveis ou tangíveis, identificando quais são os ativos que possuem maior influência na geração do valor e o porquê dessa influência, possibilitando aos investidores e analistas avaliar melhor o valor de empresas do setor. A partir de uma revisão bibliográfica em conjunto com a análise dos prospectos de abertura de capital e das demonstrações financeiras disponibilizadas ao público, foi proposta uma taxonomia para medir o valor das empresas de real estate em quatro dimensões: capital de propriedade, capital humano, capital de mercado e capital relacional. Em cada dimensão foram mapeados os ativos tangíveis e intangíveis que as formam e estes relacionados à geração de valor por meio de indicadores e benchmarks. / Since the wave of IPO occurred in the Brazilian real estate sector between 2006 and 2007, the discussion on how to identify by disclosure information the fair value of those companies intensified both among its managers and capital market analysts. Traditional valuation models proved inadequate and require adaptations for use in those companies, as well as the identification and characterization of value drivers. This dissertation aims to develop a routine valuation of Real Estate from the drivers of value, tangible or intangible, identifying which are the assets that have greater influence on the value generation and why this influence, enabling investors and analysts to better assess the value of companies in the sector. After a literature review as well as the analysis of the IPO Prospectus and the financial statements available to the public, taxonomy was proposed to measure the value of the real estate companies in four dimensions: property capital, human capital, market capital and relational capital. In each dimension were identified tangible and intangible assets and these related to value generation through indicators and benchmarks.

Há cerca de uma década a noção de Patrimônio Imaterial vem sendo incorporada às políticas de patrimônio dos Estados latinoamericanos, e também no contexto internacional mais amplo, a partir da Convenção para a Salvaguarda do Patrimônio Imaterial (UNESCO, 2003). Nesta dissertação são analisadas as experiências de identificação e registro de bens culturais desta natureza no Brasil e no México, por meio da apreciação de documentos oficiais produzidos no âmbito desta política, os Dossiês de registro realizados no Brasil e o Inventario del Patrimonio Inmaterial mexicano. Considera-se, a partir do histórico das políticas culturais e da relação entre Estado e cultura popular, que este tipo de reconhecimento tem características específicas na América Latina, configurando as potencialidades e desafios da implementação de tal política neste contexto. Partindo desta preocupação e da análise dos documentos mencionados, foram definidos dois eixos temáticos relacionados, que nortearam a comparação entre Brasil e México. O primeiro deles refere-se aos desdobramentos da ampliação da noção de cultura, que caracteriza este tipo de bem cultural, para as políticas de patrimônio destes países. Verifica-se que tal alargamento resulta na incorporação de tensões sociais igualmente amplas no universo de atenção desta área de intervenção estatal. No segundo eixo são privilegiadas questões relativas ao processo de atribuição de valor a estas manifestações, práticas e expressões culturais como patrimônio. Identifica-se a politização deste tipo de reconhecimento, na medida em que tem o sentido de corroborar oficialmente o valor já atribuído a tais bens em seus contextos de produção. Nesse sentido, a partir da documentação oficial são analisados os processos de negociação de critérios e conceitos de valoração, bem como da legitimidade dos sujeitos coletivos, Estado e grupos detentores dos bens culturais, no processo de reconhecimento. / For about one decade the notion of Intangible Cultural Heritage is being incorporated within the cultural heritage policies by the Latin American states, and also in an international context, from the Convention for the Safeguarding of the Intangible Cultural Heritage (UNESCO, 2003). In this thesis the experiences of identification and registry of this category of heritage in Brazil and Mexico are analysed, by means of an appreciation of official documents produced within this policy, the Registry Dossiers (Dossiês de registro) made in Brazil and Mexican Inventory of Intangible Heritage (Inventario del Patrimonio Inmaterial). Based on the history of the cultural policies and the relationship between State and popular culture, it is considered that this kind of acknowledgment has specific characteristics in Latin America, setting the potentialities and challenges of the implementation of such politics in this context. Begining by this concern and the analysis of the mentioned documents, two related thematic axes were defined, which guided the comparison between Brazil and Mexico. The first of them refer to the deployment of the widening of the notion of culture, which characterizes this type of cultural heritage, to the heritage policies of these countries. It is verified that such widening results in the incorporation of social tensions, equally broad, within the universe of concern of this area of state intervention. The second axis privilege questions related to the process of attribution of value to cultural manifestations, practices and expressions as heritage. There has been identified the politization of this kind of acknowledgement, as far as it means to corroborate officially the values previously attributed to such heritage in its production context. In this sense, as of the official documentation an analysis is developed about the process of negociation of criteria and concepts of valuing, as well as the legitimacy of collective beings, State anda other groups of holders of cultural heritage in its recognition process.

Made available in DSpace on 2015-12-04T11:45:30Z (GMT). No. of bitstreams: 1 Celso_Lucas_Cotrim.pdf: 614830 bytes, checksum: 07658b0de6f1c452404bd8d7ef6bdc5b (MD5) Previous issue date: 2002-06-01 / This study approaches the form of evaluation of the acquired goodwill and make other considerations on the goodwill developed internally in the companies, as well examine as the subsequent treatment to his evaluation. In the first chapter, it is make the introduction of the present study, where is made the historical considerations on the goodwill. Still in the first chapter it is exposed the context, the problem, the hypotheses, the objectives, the delimitation of the study, the justifications, the contributions and the research methodology used for the elaboration of this study. Being considering the goodwill an Intangible Assets, it is make soon afterwards an approach about the definition of Active Intangible, as well as his importance in the life of the companies. In the chapter III are examined some definitions of goodwill, as well the factors that do with that it exists, it is approached still some classifications attributed to the goodwill. In the chapter IV it is approached the form of evaluation of the goodwill when bought and some forms of evaluation of the goodwill when no bought, being included calculations exemplify. In the chapter V it is verified the relationship between the profit of a company and the existence of the goodwill. Soon afterwards are presented the forms of recognition accounting of the goodwill, as well as some comparative international practices. In the denominated chapter THE AGIO IN BRAZIL, are treated the registration forms and maintenance of the agio as active in the brazilian ambient, when in the study examples of her accountancy are included. Concluding the present study, are presented the conclusions on the theme / This study approaches the form of evaluation of the acquired goodwill and make other considerations on the goodwill developed internally in the companies, as well examine as the subsequent treatment to his evaluation. In the first chapter, it is make the introduction of the present study, where is made the historical considerations on the goodwill. Still in the first chapter it is exposed the context, the problem, the hypotheses, the objectives, the delimitation of the study, the justifications, the contributions and the research methodology used for the elaboration of this study. Being considering the goodwill an Intangible Assets, it is make soon afterwards an approach about the definition of Active Intangible, as well as his importance in the life of the companies. In the chapter III are examined some definitions of goodwill, as well the factors that do with that it exists, it is approached still some classifications attributed to the goodwill. In the chapter IV it is approached the form of evaluation of the goodwill when bought and some forms of evaluation of the goodwill when no bought, being included calculations exemplify. In the chapter V it is verified the relationship between the profit of a company and the existence of the goodwill. Soon afterwards are presented the forms of recognition accounting of the goodwill, as well as some comparative international practices. In the denominated chapter THE AGIO IN BRAZIL, are treated the registration forms and maintenance of the agio as active in the brazilian ambient, when in the study examples of her accountancy are included. Concluding the present study, are presented the conclusions on the theme / Este estudo aborda a forma de avalia????o do goodwill adquirido e faz outras considera????es sobre o goodwill desenvolvido internamente nas empresas, bem como examina o tratamento subseq??ente ?? sua mensura????o. No primeiro cap??tulo, faz-se a introdu????o do presente estudo, quando s??o feitas as considera????es hist??ricas sobre o goodwill. Ainda, no primeiro cap??tulo, exp??e-se o contexto, o problema, as hip??teses, os objetivos, a delimita????o do estudo, as justificativas, as contribui????es e a metodologia de pesquisa utilizada para a elabora????o deste estudo. Sendo considerando o goodwill um Ativo Intang??vel, faz-se em seguida uma abordagem sobre a defini????o de Ativo Intang??vel, bem como sua import??ncia na vida das empresas. No cap??tulo III s??o examinadas algumas defini????es de goodwill, bem como elencados fatores que fazem que ele exista. Exp??e-se, ainda, algumas classifica????es atribu??das ao goodwill. No capitulo IV aponta-se a forma de avalia????o do goodwill quando comprado e algumas formas de avalia????o do goodwill quando n??o comprado, incluindo-se c??lculos exemplificativos. No cap??tulo V verifica-se a rela????o entre o lucro de uma empresa e a exist??ncia do goodwill. Em seguida, s??o apresentadas as formas de reconhecimento cont??bil do goodwill, bem como algumas pr??ticas internacionais comparativas. No cap??tulo denominado O ??GIO NO BRASIL, s??o tratadas as formas de registro e manuten????o do ??gio como ativo no ambiente brasileiro, quando no estudo, s??o inclu??dos exemplos de sua contabiliza????o. Finalizando o presente estudo, s??o apresentadas as conclus??es sobre o tema.

O presente estudo parte de uma inquietante indagação: um bem corpóreo que se livra de seu corpus mechanicum sem perder a sua essência, transforma-se em outro bem? Ou seja, um bem que é passivo de direitos e obrigações escapa ao ordenamento jurídico com sua desmaterialização? A partir desta resposta, é analisada a extensão do vocábulo coisa, sujeito passivo da usucapião, para saber se os bens incorpóreos se subsumem a este instituto. Ultrapassadas tais questões, e após breve escorço histórico da usucapião, que nos mostra a evolução e o escopo do instituto, foram analisados diversos bens e direitos, todos intangíveis, que são os principais alvos de disputas judiciais, em virtude dos altos valores econômicos envolvidos e, pela mesma razão, são cogitados como passíveis de serem usucapidos. E, embora todos os bens e direitos analisados sejam imateriais, cada qual merece tratamento distinto por incidir legislação específica, motivo pelo qual não há conclusão geral nesta matéria. Afinado com a tendência modernizadora da nova sociedade tecnológica, o presente estudo busca a confluência entre antigos institutos com a nova realidade fática, para se alcançar um resultado prático célere, sem, contudo, desvirtuar conceitos jurídicos enraizados em nosso sistema jurídico. São novos fatos que surgem e devem subsumir às não tão novas normas positivadas, em virtude da pronta resposta que a sociedade espera, seja pela concretização da função social ou por outros princípios maiores, tais como a dignidade da pessoa humana, que a usucapião traz consigo. Pois bem, a possibilidade da usucapião da propriedade imaterial deverá ser analisada em cada caso específico e, se admitida, trará ao nosso ordenamento a confluência entre a posse, a propriedade e a função social de ambas culminando na almejada segurança jurídica. / This study starts with a disquieting question: tangible goods that get rid of its corpus mechanicum without losing its essence becomes another goods? In another words, one that is subject to rights and obligations comes off the legal system with its dematerialization? From the answer of this question, the extension of the term thing, passive subject to adverse possession (usucapio), was analyzed in order to find out if intangible goods are subject to this institute. Subsequent to these issues, and after a brief historical sketch of adverse possession, which shows the evolution and scope of the institute, different goods and rights were analyzed, all intangible, which are the main targets of litigation, because of the high economic values involved and because of the same reason, are pondered as subject to adverse possession. And, although all analyzed goods and rights are intangible, each of which deserves separate treatment because of its specific legislation, reason why there is no general conclusion on this matter. In harmony with the modernizing tendency of the new technological society, this study seeks the confluence between old institutions with the new factual reality, in order to achieve a quick practical result, without, however, detract legal concepts rooted in our legal system. New facts that arise and are subject to the not so new legal norms, because of the rapid response that society expects, in consequence of the social function or other major principles such as human dignity, which adverse possession brings along. Well, the possibility of adverse possession of intangible goods should be examined in each specific case and, if admitted, will bring to our legal system the confluence between possession, ownership and the social function of both culminating in the desired legal certainty.

Estudo que aborda a relação entre o conhecimento e o consumo de marcas, com o propósito de avaliar sua exploração e seu impacto econômico, iniciando pelas questões da educação escolar e o seu papel formador de conhecimento. Como recurso foi utilizada a pesquisa bibliográfica de referência nas áreas de gestão do conhecimento, comunicação e gestão de marcas na sociedade do conhecimento, cujos pertinentes conceitos foram testados através do estudo de caso de um centro de educação extra-acadêmico com enfoque nas ciências humanas, fundado na cidade de São Paulo a Casa do Saber. Foi demonstrado que, sob certas condições, marcas ligadas à exploração econômica do conhecimento podem ser desenvolvidas, praticadas e comunicadas, e, ainda, que os benefícios do investimento em conhecimento não dependem apenas da sua utilização e compartilhamento em ambientes economicamente produtivos e competitivos. / Study that addresses the relationship between knowledge and brand consumption with the aim of evaluate its exploration and economic impact starting on the field of education and its role of knowledge formation. As a tool the reference bibliographic research on the fields of knowledge management, communication and brand management were used, whose relevant concepts have been tested through the case study of a center for non-academic education with an emphasis on the humanities, founded in the city of Sao Paulo the Casa do Saber. It was shown that under certain conditions, brands associated to economic exploitation of knowledge may be developed, communicated and practiced, and that the benefits of investment in knowledge not only depends on their use and sharing in economically productive and competitive environments.

The existing literature proposes a broad spectrum of methodologies to measure firm's superior operating capabilities, referring to them under different names such as 'knowledge assets', 'intellectual capital', 'organisation capital', etc. Through the work reported in this thesis, I intend to contribute to the research field by exploring one specific measure of a firm's operating capabilities proposed by Lev, Radhakrishnan and Zhang (Abacus, 2009). These researchers empirically construct an organisation capital measure and argue it has predictive ability for future performance and is able to explain future abnormal stock returns in the USA. I extend their research to the UK. In doing so, I also critically discuss the organisation capital estimation process and propose potential improvements to the technique. I find evidence of its construct validity in the UK. I examine the organisation capital measure's predictive ability for future performance. The results suggest that this measure is positively associated with future sales growth in the UK. Additionally, the organisation capital measure seems to explain persistence of the operating income and sales of firms in the UK. Via value relevance tests, I obtain empirical evidence that the organisation capital measure is positively associated with equity market value in the UK. Moreover, it is positively associated with the earnings multiplier in value relevance tests. This finding is consistent with empirical evidence that the organisation capital measure is positively associated with one-year ahead earnings and positively affects earnings persistence in such an association in the UK. Finally, I fail to find evidence of the organisation capital measure's ability to explain future excess stock returns in the UK. This suggests that information on firm-specific operating capabilities captured by the organisation capital measure is recognised by the capital market participants and contemporaneously incorporated into stock prices. This result, however, contrasts with the Lev et al. (2009) findings in the USA that organisation capital is mispriced.

Nos anos recentes, evidenciou-se o destaque de outros aspectos dos produtos além dos ligados ao bom funcionamento e usabilidade. Estudos nesse âmbito trouxeram à tona a importância da relação emocional envolvida na interação indivíduo-objeto. Intermediando essa relação estão os materiais, elementos capazes de transferir parte de sua personalidade aos produtos por meio de suas características tangíveis e intangíveis. O estudo dos aspectos técnicos dos materiais é amplamente apoiado por diferentes programas computacionais, livros e pesquisas científicas. Já seus aspectos ligados à subjetividade não encontram suporte semelhante. Assim, os métodos de Seleção de Materiais e as fontes de pesquisa existentes mostram-se incapazes de dar o suporte exigido pelo projeto de produtos com foco no usuário. Dessa forma, o presente trabalho apresenta contribuições ao processo de Seleção de Materiais em Design de Produto, destinadas a capacitar os projetos na incorporação de aspectos emocionais. É proposto, então, um modelo de elucidação das emoções, que demonstra e relaciona as variáveis envolvidas durante a interação indivíduo-objeto; são apresentadas duas pesquisas de campo que visam levantar atributos verbais utilizados na descrição de produtos e materiais e é proposto, por fim, um método de Seleção de Materiais que dê suporte a busca de características intangíveis. / In the last years, several aspects related to product features other than good operation and usefulness have been discussed. Studies regarding this topic enlighten the importance of user-product emotional interaction. Materials work as a link in this relation, as they may transfer part of its personality to the products through its tangible and intangible characteristics. The study of the material's technical aspects is widely supported by a large number of softwares, books and scientific researches. However, their aspects appealing to subjectivity do not share the same support. Therefore, the existing methods of material selection and sources of research do not provide the support demanded by user-focused projects. Thus, this paper presents contributions to the Material Selection process in Product Design, aiming to the incorporation of emotional aspects in such projects. It is proposed an emotion elucidation model, that presents and links the variables involved during the interaction individual-object. This work consists of two field researches aiming to raise verbal attributes used to descript products and materials, and a method of material selection that supports searching for intangible characteristics.

Os negócios evoluem cada vez mais aceleradamente. Essa expansão está representada pela predisposta valoração de ativos intangíveis em função dos ativos físicos. Mas a principal razão para a avaliação dos intangíveis talvez seja a gestão estratégica desses ativos. Tal desafio levou estudiosos a calcular e a mensurar o valor dos diferentes tipos de ativos intangíveis de uma entidade. Com isso, este trabalho passa a questionar-se sobre quais são os principais métodos de avaliação econômica de ativos intangíveis. Para tanto, o objetivo geral é estudar a mensuração dos ativos intangíveis e seu papel no meio empresarial. O estudo do ativo intangível torna-se fundamental dentro do atual cenário econômico mundial, vista a notória diferença entre o patrimônio contábil e o valor de mercado das empresas. A contabilidade vem se aprofundando, nas últimas décadas, no estudo do ativo intangível. Estudiosos, contadores e investidores têm buscado métodos de incorporar e divulgar, nas demonstrações financeiras, os ativos intangíveis das empresas. A pesquisa divide-se em definição de ativos; referencial teórico relativo aos ativos intangíveis e identificação e análise dos principais métodos de mensuração de ativos intangíveis. / Business is developing faster and faster these days. This expansion is represented by the predisposed valuation of intangible assets in terms of physical assets. But the main reason for the evaluation of intangible assets may be the strategic management of these assets. This challenge made scholars calculate and measure the value of different types of intangible assets of a company. Consequently, the objective of this work is to pose the question: what are the principal methods of economic valuation of intangible assets? The overall goal of this work is to study the measurement of intangible assets and their role in business. The study of intangible assets becomes crucial in the current global economic scenario, given the striking difference between the equity accounting and the market value of companies. In recent decades, accounting has been gathering strength in the study of intangible assets. Scholars, accountants and investors have sought methods to incorporate and report in the financial statements, the intangible assets of companies. The research has two aims: to define the assets, the theoretical framework related to the intangible assets and to identify and analyze the main methods of measurement of intangible assets.

Since 2005, all companies quoted at European stock exchange are obligated to report their financial statements under IFRS. As the Czech companies primarily issue their financial statements under Czech acounting standards, the bookeeping under both accounting system raise the necessity of knowledge of mutual differences. The object of this work is to bring the attention to the accounting area of tangible and intangible assets from the point of view of both systems.