The topic of intangible assets in relation to earnings management has been a debated subject for a long time. Different aspects of intangible assets have been thoroughly examined in relationship to earnings management by scholars over the years whether it’s about goodwill from business acquisition, recognition of intangible assets, timely impairments and so on. The authors found from their literature review that there was a knowledge gap when it came to intangible assets as most studies have focused on one part of the intangible assets and that has usually been goodwill. The theoretical framework consists of different theories which are explained and discussed in how they can relate to and give incentives for engaging with earnings management. This can range from opportunistic managers trying to reach bonus goals to pressure from within the company or from other stakeholders to an intent to reach the market expectations for the company. The purpose for this thesis is to examine the relationship if a larger proportion of intangible assets increases the risk for earnings management. In order to do this the authors will use an economical model to measure accruals earnings management. The connection between intangible assets and earnings management is a well threaded area where most results point towards a positive correlation. However, as far as the authors of this study can see no research has been done in a larger geographical context. This thesis aims to fill the gap of a larger geographical area. This has been done by examining publicly listed firms in the European Union. The European Union was chosen since it was a good opportunity to check this relationship over a larger geographical area and it is also suitable since it is mandatory that all publicly listed firms within the European Union region use the same accounting standard (IFRS) which makes it possible to do comparisons. This research has found evidence for a negative correlation between intangible assets and earnings management, this result is contrary to most other studies and therefore shines a light on a possible bias on the earlier research in this area. It could possibly be an indication of income minimizing and/or income smoothing when viewed through the lens of agency theory since managers viewed from that want to reach a desired result to trigger larger bonuses and promotions for him/herself. Aggressive depreciations of intangible assets and goodwill could be done to reach expected results and trigger higher bonuses. When it comes to the shareholder theory there is a possibility that this thesis does not capture it fully since the goal for the shareholder theory is to maximize the net present value and the closest proxy for that in this thesis is ROA which was shown to have a positive correlation to earnings management but not on a significant level. Positive accounting theory gives weight to the agency theory when it comes to our findings since it states that managers act in their own self-interest and choose accounting methods that allow them to reach those goals. This is a quantitative cross-sectional study consisting of 6373 observations that has been collected over a five-year period (2016-2020) from a financial database (ORBIS). The data has been tested with a standard linear regression analysis and shows significant results.

[ES] El presente estudio se centra en abordar aquellos aspectos relacionados con la "belleza" que pasan desapercibidos en la visión clásica y que tampoco son reconocidos o apreciados en su plenitud en las perspectivas internacionales. En este análisis proponemos una visión alternativa a los cánones actuales nombrada "belleza intangible" para distinguirla del sentido de la belleza racional y visible. Para ello hemos examinado una serie de conceptos culturales y enfoques estéticos relacionados con la expresión del espíritu abstracto y el tiempo en las culturas de Asia Oriental, China y Japón, encontrando asimismo expresiones similares en la perspectiva de Occidente. En el proceso de observación documental también hemos profundizado en la comprensión de algunos conceptos estéticos como: el Yijing, lo vacío, Wabi-sabi, Y¿gen, Mono no aware, las ruinas y la nostalgia. Por otra parte, hemos estudiado la propia naturaleza de las imágenes fotográficas y sus expresiones particulares asociadas a esta connotación estética. El conocimiento del tiempo, el espacio y la belleza que transmiten estas expresiones artísticas son aspectos característicos de las distintas culturas que nos acercan a los planteamientos estéticos de los demás. Este trabajo analiza la manifestación práctica de dichas nociones a través de un estudio de caso de imágenes fotográficas de los artistas orientales y occidentales: Lang Jingshan, Yang Yongliang, Yamamoto Masao, Wolfgang Tillmans, Albarrán Cabrera y Sally Mann. Con todo ello, hemos logrado desvelar y contemplar dicha belleza relacionada con la expresión del espíritu abstracto y el tiempo al que apunta el objetivo del estudio. Por ultimo, en esta investigación se ha llevado a cabo un proyecto de experimentación artística para verificar la revelación y percepción de la belleza intangible a través de imágenes fotográficas. / [CAT] El present estudi se centra en abordar aquells aspectes relacionats amb la "bellesa" que passen desapercebuts en la visió clàssica i que tampoc són reconeguts o benvolguts en la seua plenitud en les perspectives internacionals. En aquesta anàlisi proposem una visió alternativa als cànons actuals nomenada "bellesa intangible" per a distingir-la del sentit de la bellesa racional i visible. Per a això hem examinat una sèrie de conceptes culturals i enfocaments estètics relacionats amb l'expressió de l'esperit abstracte i el temps en les cultures d'Àsia Oriental, la Xina i el Japó, trobant així mateix expressions similars en la perspectiva d'Occident. En el procés d'observació documental també hem aprofundit en la comprensió d'alguns conceptes estètics com: el Yijing, el buit, Wabi-sabi, Y¿gen, Mono no aware, les ruïnes i la nostàlgia. D'altra banda, hem estudiat la pròpia naturalesa de les imatges fotogràfiques i les seues expressions particulars associades a aquesta connotació estètica. El coneixement del temps, l'espai i la bellesa que transmeten aquestes expressions artístiques són aspectes característics de les diferents cultures que ens acosten als plantejaments estètics de els altres. Aquest treball analitza la manifestació pràctica d'aquestes nocions a través d'un estudi de cas d'imatges fotogràfiques dels artistes orientals i occidentals: Lang Jingshan, Yang Yongliang, Yamamoto Masao, Wolfgang Tillmans, Albarrán Cabrera i Sally Mann. Amb tot això, hem aconseguit revelar i contemplar aquesta bellesa relacionada amb l'expressió de l'esperit abstracte i el temps al qual apunta l'objectiu de l'estudi. Per ultime, en aquesta investigació s'ha portat a cap un projecte d'experimentació artística per a verificar la revelació i percepció de la bellesa intangible a través d'imatges fotogràfiques. / [EN] The present study focuses on addressing those aspects of "beauty" that are underestimated in the classical view and which are either unrecognised or underappreciated in their plenitude in international perspectives. In this analysis, we propose an alternative vision to the current canons called "intangible beauty" to distinguish it from the rational and visible sense of beauty. For this purpose we have examined a number of cultural concepts and aesthetic approaches related to the expression of abstract spirit and time in the East Asian cultures of China and Japan, as well as finding similar expressions in Western perspectives. In the process of documentary observation we further deepened our understanding of some aesthetic concepts such as: the Yijing, emptiness, Wabi-sabi, Y¿gen, Mono no aware, ruins and nostalgia. On the other hand, we have studied the proper nature of photographic images and their particular expressions associated with this aesthetic connotation. The knowledge of time, space and beauty conveyed by these artistic expressions are characteristic aspects of different cultures that bring us closer to each other's aesthetic approaches. This work examines the practical manifestation of these notions through a case study of photographic images by Eastern and Western artists: Lang Jingshan, Yang Yongliang, Masao Yamamoto, Wolfgang Tillmans, Albarrán Cabrera and Sally Mann. With all this, we have managed to unveil and contemplate such beauty related to the expression of the abstract spirit and the time to which the aim of the study is directed. Furthermore, during this research, an artistic experimentation project has been carried out to verify the revelation and perception of intangible beauty through photographic images. / Xiu, K. (2023). Belleza intangible: el espíritu abstracto y el tiempo a través de la imagen fotográfica en el mundo oriental y occidental. Estudio de caso y experimentación mediante la creación de obra artística [Tesis doctoral]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/196011

Intangible assets are gaining market share in forest management and the economy. These solutions can be related to achieving carbon neutrality and creating services that incumbent forest companies do not provide.Incumbent companies may see the market changes and react to those. However, to avoid losing the market-leading position, incumbent companies can use disruptive innovation theory as a framework to evaluate the possible disruption. Moreover, the interviews and document analyses supported the framework usage in service innovation.Industry 4.0 has changed forest management with BigData and artificial intelligence technology and changed service management. Forests can be scanned with machines; for example, carbon sequestration can be calculated based on data and create a service for less-demand customers and niche markets. Intangible innovations have a field to serve these low-end consumers, and there is a potential for these markets to grow exceedingly and attract the main customers.

Depuis la fin du XXe siècle, on assiste à un renouveau de la pratique musicale régionale en France et en Corée. Ce renouveau est apparu d’abord en Bretagne dans les années 1970 comme une forme de résistance au pouvoir central. Malgré la baisse des tensions régionalistes, la Bretagne continue à promouvoir la musique locale dans un mouvement parallèle à celui de la province de Jeolla, qui essaie de valoriser son identité territoriale à travers la musique traditionnelle depuis 1997, date marquée par l’octroi de l’autonomie municipale. En effet, situées à l’extrémité des pays, ces deux régions ont été longtemps rurales et profondément religieuses, ce qui fait qu’elles gardent encore aujourd’hui des traditions bien souvent disparues ailleurs dans le pays. A la faveur de l’industrialisation au niveau national, les moyens très efficaces de transmission ont été mis en œuvre pour préserver la pratique musicale. Après la décentralisation des pouvoirs publics, les acteurs locaux ont choisi la musique comme un atout régional pour fonder un patrimoine culturel commun pour la préservation et le renforcement de l’identité territoriale. De nombreuses manifestations musicales, festivals et concours en témoignent. Enfin, à travers la mondialisation, ces pratiques musicales s’exportent dans le monde. La désignation par l’Unesco comme Patrimoine Culturel Immatériel aide à promouvoir ces cultures territoriales. Le marché du disque propose davantage, par ailleurs, des musiques représentant une identité territoriale, véritable emblème de la promotion des territoires dans la civilisation de loisirs. / The aim of this research was to analyze a renewal of regional musical practice in Brittany in France and in Jeolla province in Korea. Beginning in the late twentieth century, we can observe a renewal of traditional music in the local context in many parts of the world. In Brittany, it appeared in the 1970s as a form of resistance to central authority. Despite the decline in regional tensions, Brittany continues to develop local music in a parallel movement to Jeolla Province, which has been trying to promote its local identity with its traditional music since 1997, the year marked by the launching of the autonomous local government system. Situated geographically as they are in the periphery of the country, these two regions remained rural and profoundly religious for a long time, so that they still retain old traditions that have almost disappeared in other regions in the country. During the industrialization of the country, very effective means of transmission were employed to preserve musical practices. After the decentralization of the government, local actors chose music as a regional asset to found a cultural heritage that would preserve and strengthen the regional identity. Many musical events, festivals and competitions bear witness to this. Finally, as a result of globalization these musical practices are being exported around the world. The policy of the UNESCO of designating Intangible Cultural Heritage helps to promote regional culture. The market for recordings offers more music representing a regional identity, a real symbol of the promotion of regions in a civilization of leisure.

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Made available in DSpace on 2015-03-05T19:15:17Z (GMT). No. of bitstreams: 0 Previous issue date: 26 / Nenhuma / O objetivo deste estudo é contribuir com a mensuração de custos intangíveis. Inicialmente, fez-se uma revisão da literatura sobre Estratégia, Ativos Intangíveis, Fatores Intangíveis, Custos Intangíveis, Custeio ABC e matriz de relação. Na sequência, detalhou-se o modelo proposto por Diehl (1997) para a mensuração de custos intangíveis e acrescentou-se a priorização dos fatores intangíveis por meio de técnicas qualitativas como a entrevista não estruturada e a matriz de priorização a partir da seleção dos atributos constantes na estratégia empresarial comparados com os fatores intangíveis mais citados pelos gestores. Tal modelo foi aplicado na empresa de Trens Urbanos de Porto Alegre (Trensurb S/A). O período para análise dos custos intangíveis foi de novembro de 2007 a outubro de 2008, em razão de ser o período cujo sistema interno de custeio encontrava-se completo e fidedigno aos dados contábeis. Com a priorização do fator intangível imagem empresarial, foi possível mensurar o que foi gasto para manter esse / Present research subject is measuring intangible costs. First of all, it was done a literature revision on Strategy, Intangible Assets, Intangible Factors, Intangible Costs, ABC Costing and relation matrix. On sequence, it is detailed model proposed by Diehl (1997) for intangible cost measurement. It is added intangible factor preference qualitative techniques as per non-structured interview and preference matrix from attributes selection regarding management strategy, compared with the most intangible factors quoted by management. Such model was applied at Porto Alegre’s Trens Urbanos company - Trensurb S/A. Intangible costs analysis period was from November, 2007 to October 2008 when costing internal system is complete and reliable with accounting data. From the intangible factor selection “company image”, it was possible measuring how much was spend to maintain such intangible factor on the last twelve months at the organization. Since methodology applying it was verified its applicability, over all on org

Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2017-06-07T13:19:26Z No. of bitstreams: 1 Vanessa Martins Pires_.pdf: 1163427 bytes, checksum: 4521fbda836fd40517b07ea640abc55a (MD5) / Made available in DSpace on 2017-06-07T13:19:26Z (GMT). No. of bitstreams: 1 Vanessa Martins Pires_.pdf: 1163427 bytes, checksum: 4521fbda836fd40517b07ea640abc55a (MD5) Previous issue date: 2017-03-21 / Nenhuma / A administração estratégica fundamentalmente visa compreender os fatores explicativos para a heterogeneidade no desempenho organizacional. As abordagens teóricas em administração estratégica buscam atender a tal fim, considerando fatores externos às organizações, como o posicionamento estratégico e as características da indústria e fatores internos, como os recursos, as capacidades e as competências. Entendendo que grande parte do desempenho organizacional tem sido explicado por fatores internos, utilizou-se a Visão Baseada nos Recursos (VBR) como abordagem teórica nesta pesquisa. A VBR pressupõe que a posse de recursos estratégicos proporciona um desempenho superior. Os recursos organizacionais podem ser tangíveis ou intangíveis, sendo que a segunda tipologia tem sido reconhecida como direcionadora do desempenho organizacional, configurando-se como objeto desta pesquisa. A literatura que explora a relação entre os recursos intangíveis e o desempenho organizacional apresenta limitações, as quais suscitam alguns avanços, dentre eles: a) analisar os recursos intangíveis em conjunto; b) considerar mais de uma organização como unidade de análise; c) contemplar dados longitudinais; d) utilizar uma abordagem multidisciplinar; e e) explorar como os recursos intangíveis geram valor. Nessa perspectiva, este estudo tencionou contribuir para a superação de algumas limitações, identificando como os investimentos em recursos intangíveis influenciam no desempenho de dezenove (19) instituições financeiras de capital aberto estabelecidas no Brasil. Para tanto, a taxonomia para os ativos intangíveis desenvolvida por Kayo (2002) e Kayo et al. (2006) foi utilizada como subsídio teórico na identificação dos investimentos em recursos intangíveis, evidenciados em relatórios gerenciais, em demonstrações financeiras e em notas explicativas, trimestralmente, no período entre 2008 e 2015. Baseando-se em informações de mercado e em dados contábeis sobre o desempenho das instituições financeiras, estimaram-se regressões lineares múltiplas e uma regressão logística via Generalized Linear Model (GLM). Os resultados indicaram que, dentre os investimentos contemplados na pesquisa, os investimentos em Recursos Intangíveis Humanos (RH) são aqueles que mais influenciam no desempenho das instituições financeiras contempladas na amostra. Esta pesquisa apresenta algumas contribuições para o campo de pesquisa em administração estratégica, são elas: a) a utilização dos investimentos em recursos intangíveis como proxies do valor dos recursos intangíveis e de dados contábeis e de mercado sobre o desempenho organizacional; b) o questionamento sobre a viabilidade em operacionalizar o pressuposto teórico da ambiguidade causal na análise do desempenho dos recursos intangíveis; c) a operacionalização dos recursos intangíveis a partir do modelo teórico adotado, o que compreende a categorização dos recursos intangíveis e a importância de cada uma das categorias (humanos, de inovação, estrutural e de relacionamento), considerando a área de atuação das organizações e as core competencies requeridas em cada mercado. / Strategic management fundamentally aims to understand the explanatory factors for heterogeneity in relation to organizational performance. The theoretical approaches in strategic management seek to meet this goal, considering external factors to organizations, such as strategic position and characteristics of the industry and internal factors such as resources, capabilities and competencies. Whereas that a great deal of organizational performance has been explained by internal factors, the Resource-based View (RBV) was used as a theoretical approach in this research. RBV assumes that having strategic resources provides superior performance. Organizational resources may be either tangible or intangible, and the latter typology has been recognized as a driver of organizational performance, thus being the object of this research. The literature that explores the relationship between intangible resources and organizational performance is limited, which raise some advances, such as: a) analyze intangible resources as a whole; b) consider more than one organization as a unit of analysis; c) contemplate longitudinal data; d) use a multidisciplinary approach and e) explore how intangible resources generate value. In view of this, the study intended to contribute to the overcoming of some limitations, identifying how the investments in intangible resources influence the performance of nineteen (19) publicly traded financial institutions established in Brazil. Therefore, the taxonomy for intangible assets developed by Kayo (2002) and Kayo et al. (2006) was used as a theoretical basis in the identification of investments in intangible resources, evidenced in management reports, financial statements and explanatory notes, quarterly, from 2008 to 2015. Based on market information and in accounting data regarding the performance of financial institutions, multiple linear regressions and a logistic regression were measured by using the Generalized Linear Model (GLM). The results indicated that, among the investments considered in the research, investments in human intangible resources are the greatest influence in the performance of the financial institutions studied. This research presents some contributions to the field of strategic management research, which are: a) the use of investments in intangible resources as proxies of the value of intangible resources and of accounting and market data regarding organizational performance; b) inquiries about the feasibility in operationalizing the theoretical presupposition of causal ambiguity in the analysis of the performance of intangible resources; c) the operationalization of intangible resources based on the theoretical model adopted, which includes the categorization of intangible resources and the importance of each of the categories (human, innovation, structure and relationship), considering the area of performance of organizations and the core competences required in each market.

Made available in DSpace on 2016-04-25T20:20:22Z (GMT). No. of bitstreams: 1 Maria Amelia Jundurian Cora.pdf: 2479891 bytes, checksum: 2dc34be1ee9faf8bc8b1723496bf8d2a (MD5) Previous issue date: 2011-08-02 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Created in 2000, the Programa Nacional do Patrimônio Imaterial (PNPI) National Program of Intangible Heritage established a new form of state action related to Brazilian intangible heritages. Executed by Instituto Nacional do Patrimônio Nacional (Iphan), the program innovates by extending its object of heritage, by proposing the registration process for intangible cultural heritage and the development of safeguarding plans to determine the actions to be undertaken. The central problem is based on the following questions: a) what were the progresses and limitations of the Programa Nacional do Patrimônio Imaterial (National Program of Intangible Heritage); b) how its establishment has impacted on the Brazilian cultural policy and the dynamics of cultural property registered as Patrimônios Culturais do Brasil (Cultural Heritage of Brazil)? Based on these questions, this research aims at understand how was the process of implementation of PNPI. The research is based on the analysis of procedures for registration and documents provided by Iphan on its website, supplemented by interviews with Iphan technicians, cultural intermediaries and holders of registered cultural property. It was observed that despite its progress, the program still needs to publicize its procedures and purposes, as well as to increase its human and financial resources to meet the demands created by the program itself. In the context of the holders of cultural property, was noticed that those who obtained record make use of the title Cultural Heritage of Brazil to achieve specific benefits such as access to social rights, the possibility of generating employment and income, partnerships, brokering with other public officials, etc. That is because the title gave greater visibility to the registered holders of cultural practices, enabling better articulation of them / Criado em 2000, o Programa Nacional do Patrimônio Imaterial (PNPI) estabeleceu uma nova forma de atuação do Estado em relação aos patrimônios imateriais brasileiros. Executado pelo Instituto Nacional do Patrimônio Nacional (Iphan), o programa inova ao ampliar seu objeto de patrimonialização, propondo o processo de registro de bens culturais imateriais e a elaboração de planos de salvaguarda para determinar as ações a serem realizadas. O problema central baseia-se nas seguintes indagações: a) quais foram os avanços e as limitações do Programa Nacional do Patrimônio Imaterial; b) como sua implantação impactou na política cultural brasileira e na dinâmica dos bens culturais registrados como Patrimônios Culturais do Brasil? Partindo desses questionamentos, esta pesquisa tem como objetivo geral compreender como se deu o processo de implantação do PNPI. A pesquisa é fundamentada na análise dos processos de registro e dos documentos disponibilizados pelo Iphan em seu sítio eletrônico, complementada pelas entrevistas realizadas com técnicos do Iphan, intermediários culturais e detentores dos bens culturais registrados. Observou-se que apesar dos avanços o programa ainda precisa publicizar seus procedimentos e finalidades, além de aumentar seus recursos humanos e financeiros para atender às demandas criadas pelo próprio programa. No âmbito dos detentores dos bens culturais, o que se percebeu foi que aqueles que obtiveram registro fazem uso do título de Patrimônio Cultural do Brasil para alcançar benefícios pontuais como acesso aos direitos sociais, possibilidade de geração de trabalho e renda, formação de parcerias, intermediação com outros agentes públicos etc. Isso porque o título proporcionou uma visibilidade maior para os detentores das práticas culturais registradas, possibilitando uma maior articulação dos mesmos. Palavras chave: Iphan, Patrimônio imaterial, Programa Nacional Patrimônio Imaterial, Patrimônio Cultural do Brasil

Made available in DSpace on 2016-04-26T14:53:17Z (GMT). No. of bitstreams: 1 Maria Amelia Jundurian Cora.pdf: 2479891 bytes, checksum: 2dc34be1ee9faf8bc8b1723496bf8d2a (MD5) Previous issue date: 2011-08-02 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Created in 2000, the Programa Nacional do Patrimônio Imaterial (PNPI) National Program of Intangible Heritage established a new form of state action related to Brazilian intangible heritages. Executed by Instituto Nacional do Patrimônio Nacional (Iphan), the program innovates by extending its object of heritage, by proposing the registration process for intangible cultural heritage and the development of safeguarding plans to determine the actions to be undertaken. The central problem is based on the following questions: a) what were the progresses and limitations of the Programa Nacional do Patrimônio Imaterial (National Program of Intangible Heritage); b) how its establishment has impacted on the Brazilian cultural policy and the dynamics of cultural property registered as Patrimônios Culturais do Brasil (Cultural Heritage of Brazil)? Based on these questions, this research aims at understand how was the process of implementation of PNPI. The research is based on the analysis of procedures for registration and documents provided by Iphan on its website, supplemented by interviews with Iphan technicians, cultural intermediaries and holders of registered cultural property. It was observed that despite its progress, the program still needs to publicize its procedures and purposes, as well as to increase its human and financial resources to meet the demands created by the program itself. In the context of the holders of cultural property, was noticed that those who obtained record make use of the title Cultural Heritage of Brazil to achieve specific benefits such as access to social rights, the possibility of generating employment and income, partnerships, brokering with other public officials, etc. That is because the title gave greater visibility to the registered holders of cultural practices, enabling better articulation of them / Criado em 2000, o Programa Nacional do Patrimônio Imaterial (PNPI) estabeleceu uma nova forma de atuação do Estado em relação aos patrimônios imateriais brasileiros. Executado pelo Instituto Nacional do Patrimônio Nacional (Iphan), o programa inova ao ampliar seu objeto de patrimonialização, propondo o processo de registro de bens culturais imateriais e a elaboração de planos de salvaguarda para determinar as ações a serem realizadas. O problema central baseia-se nas seguintes indagações: a) quais foram os avanços e as limitações do Programa Nacional do Patrimônio Imaterial; b) como sua implantação impactou na política cultural brasileira e na dinâmica dos bens culturais registrados como Patrimônios Culturais do Brasil? Partindo desses questionamentos, esta pesquisa tem como objetivo geral compreender como se deu o processo de implantação do PNPI. A pesquisa é fundamentada na análise dos processos de registro e dos documentos disponibilizados pelo Iphan em seu sítio eletrônico, complementada pelas entrevistas realizadas com técnicos do Iphan, intermediários culturais e detentores dos bens culturais registrados. Observou-se que apesar dos avanços o programa ainda precisa publicizar seus procedimentos e finalidades, além de aumentar seus recursos humanos e financeiros para atender às demandas criadas pelo próprio programa. No âmbito dos detentores dos bens culturais, o que se percebeu foi que aqueles que obtiveram registro fazem uso do título de Patrimônio Cultural do Brasil para alcançar benefícios pontuais como acesso aos direitos sociais, possibilidade de geração de trabalho e renda, formação de parcerias, intermediação com outros agentes públicos etc. Isso porque o título proporcionou uma visibilidade maior para os detentores das práticas culturais registradas, possibilitando uma maior articulação dos mesmos. Palavras chave: Iphan, Patrimônio imaterial, Programa Nacional Patrimônio Imaterial, Patrimônio Cultural do Brasil

La presente investigación tiene como finalidad evaluar el impacto financiero y tributario de los desembolsos por contenido propio y derechos de transmisión en base a la NIC 38 “Activos Intangibles”. Los canales de televisión son la principal fuente de información, según CONCORTV en el 2017 los ciudadanos indican que uno de los medios de comunicación que tiene mayor presencia a nivel local y regional es la televisión, aunque existe una cierta insatisfacción por parte del ciudadano con respecto a la programación, ya que no es cultural ni educativa. Nos interesa investigar sobre los desembolsos por contenido propio y derechos de transmisión desde la perspectiva de los activos intangibles a nivel contable, al ser un caso particular en un sector poco investigado. La metodología utilizada es el diseño no experimental, el alcance es investigación exploratoria, ya que es un plan de investigación contable aplicado en Perú, el tamaño de la muestra son los canales de televisión que tienen una mayor participación de mercado, el cual concentra el 84 % en el sector de telecomunicaciones. La presente tesis se desarrollará en cinco capítulos. En el primer capítulo, se describirá investigaciones locales e internacionales. En el segundo capítulo, se plantean los problemas, las hipótesis a validar y los objetivos propuestos. En el tercer capítulo, se procederá a describir la metodología a utilizar es enfoque mixto. En el cuarto capítulo, se presentan los resultados del análisis cualitativo y cuantitativo y se plasma en un caso práctico con el que se pretende identificar la capitalización los desembolsos por contenido propio y derechos de transmisión, identificar la variable independiente las cuales puedan generar expectativa de cuan material representa dentro de los estados financieros. En el quinto capítulo se analizan conclusiones y recomendaciones. / The purpose of this research is to evaluate the financial and tax impact of disbursements for own content and transmission rights based on IAS 38 "Intangible Assets". Television channels are the main source of information, according to CONCORTV in 2017, citizens indicate that one of the media that has a greater presence at the local and regional level is television, although there is a certain dissatisfaction on the part of the citizen with respect to programming, since it is not cultural or educational. We are interested in investigating the own contents and transmission rights from the perspective of the intangible at the accounting level to be a particular case in a sector little investigated. The methodology used is the non-experimental design, the scope is exploratory research, since it is an accounting research plan applied in Peru, and the size of the sample is the television channels that have a greater market share, which concentrates 84 % in the telecommunications sector. This thesis will be developed in five chapters. In the first chapter, local and international investigations will be described. In the second chapter, the problems are posed, the hypotheses to be validated and the proposed objectives. In the third chapter, we will proceed to describe the methodology to be used is a mixed approach. In the fourth chapter, the results of the qualitative and quantitative analysis are presented and it is embodied in a practical case with which it is intended to identify capitalization disbursements by own content and transmission rights, identify the independent variables which can generate expectation of materials represent in the financial statements. In the fifth chapter conclusions and recommendations are analyzed. / Tesis