Made available in DSpace on 2015-03-05T19:14:43Z (GMT). No. of bitstreams: 0 Previous issue date: 17 / Nenhuma / Esta pesquisa objetivou analisar as informações sobre capital intelectual evidenciadas nas páginas WEB dos municípios do Estado do Rio Grande do Sul, mediante pesquisa documental, partindo-se de um instrumento de pesquisa composto de itens referentes aos componentes de capital intelectual: capital humano, capital estrutural, capital de munícipes e transparência, assim como os seus respectivos subitens. Os dados foram objeto de análise descritiva e testes estatísticos. Como resultados do estudo, podem-se mencionar: (a) o teste Tukey de comparação múltipla de proporções revelou não haver diferença significativa na proporção de evidenciação de capital intelectual entre os municípios de Porto Alegre, Bagé, Canoas, Caxias do Sul, Santa Cruz do Sul, São Leopoldo e Sapucaia do Sul; (b) comparando-se a proporção de evidenciação por item, constatou-se que a transparência apresentou uma proporção de 65,90%, seguida do capital dos munícipes (43,10%), capital estrutural (36,80%) e capital humano (26,70%) e (c) há relação / This research analyzes the information on intellectual capital evident in the web pages of the cities of Rio Grande do Sul, through desk research, starting from a research composed of items related to the components of intellectual capital: human capital, structural capital, capital of householders and transparency, as well as their respective sub-items. The information was subjected to descriptive analysis and statistical tests. The results of the study are: (a) the Tukey multiple comparison of proportions revealed no significant difference in the proportion of disclosure of intellectual capital among the cities of Porto Alegre, Bage, Canoas, Caxias do Sul, Santa Cruz , São Leopoldo and Sapucaia do Sul; (b) comparing the proportion of disclosure by item, it was found that the transparency provided a proportion of 65.90%, followed by the capital of residents (43.10%), structural capital (36.80%) and human capital (26.70%); (c) there is no relationship between socio-demographic variables (income per capita and

Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2018-05-09T17:05:02Z No. of bitstreams: 1 Pollianna Barros Marques_.pdf: 410598 bytes, checksum: 053ceb7ffc3a54159f22412c1cc9f26d (MD5) / Made available in DSpace on 2018-05-09T17:05:03Z (GMT). No. of bitstreams: 1 Pollianna Barros Marques_.pdf: 410598 bytes, checksum: 053ceb7ffc3a54159f22412c1cc9f26d (MD5) Previous issue date: 2017-11-29 / Nenhuma / Esta pesquisa objetivou analisar as informações sobre capital intelectual evidenciadas nas páginas WEB de municípios do Estado do Tocantins. Mediante pesquisa documental, coletou-se os dados com base num instrumento de pesquisa composto de itens referentes aos componentes de capital intelectual: capital humano, capital estrutural e capital relacional, assim como as suas respectivas subcategorias. Os dados foram objeto de análise descritiva e testes estatísticos. Como resultado do estudo, pode-se mencionar: (a) a comparação de proporções revelou que o município de Gurupi apresentou maior evidenciação, com 81,25%, sendo que Palmas evidenciou 75% de capital intelectual; (b) comparando-se a proporção de evidenciação por item, constatou-se que o capital relacional apresentou uma proporção de 37,31%, seguida do capital estrutural (30,96%) e capital humano (5,68%) e (c) há relação entre as variáveis ambientais orçamento, receita corrente líquida e habitantes e o maior nível de evidenciação dos municípios. Considera-se, finalmente, que há espaço para uma maior evidenciação de capital intelectual pelas prefeituras, pois, além do compromisso com a transparência e a comunicação com os cidadãos, a evidenciação de informações poderá agregar valor aos municípios. / This research analyzes the information on intellectual capital evidenced in the web pages of the cities of Tocantins, throught desk research, starting from a research composed of items related to the components of intellectual capital: human capital, structural capital and relational capital, as well as their respective subcategories. The information was subjected to descriptive analysis and statistical tests. The results of the study are: (a) the comparison of proportions revealed that the municipality of Gurupi presented greater evidence, with 81.25%, and that Palmas evidenced 75% of intellectual capital; (b) comparing the proportion of disclosure by item, it was found that the relational capital provided a proportion of 37,31%, followed by the structural capital (30,96%) and human capital (5,68%); (c) there is a relation between environmental variables budget, net chain revenue and population and the highest level of disclosure of the cites. Finally, it is concluded that there is room for more disclosure of intellectual capital by local governments; therefore, beyond the commitment to transparency and communication with citizens, the disclosure of information could add value to the municipalities

Submitted by Mariana Dornelles Vargas (marianadv) on 2015-05-21T18:28:03Z No. of bitstreams: 1 evolucao_investimentos.pdf: 1685744 bytes, checksum: 9e6641e227f28e45487e8874bd042fb0 (MD5) / Made available in DSpace on 2015-05-21T18:28:03Z (GMT). No. of bitstreams: 1 evolucao_investimentos.pdf: 1685744 bytes, checksum: 9e6641e227f28e45487e8874bd042fb0 (MD5) Previous issue date: 2010 / Nenhuma / A mudança de ênfase dos investimentos em recursos tangíveis para os intangíveis tem sido expressiva nas últimas duas décadas, sendo reconhecida pela comunidade científica e o mundo empresarial. Greenspan (2007) afirmou que, nas duas últimas décadas, uma parcela cada vez mais significativa do PIB de um determinado país tem refletido o valor das ideias, mais do que substâncias materiais ou trabalhos feito à mão. Neste contexto, argumenta-se que o Brasil tem a necessidade de dedicar esforços para entender, quantificar e tomar decisões para verificar seu desempenho neste segmento. O presente estudo busca descrever a evolução dos investimentos em recursos intangíveis no Brasil entre os anos de 2000 a 2008. Demonstrou-se importante evolução dos investimentos em recursos intangíveis no Brasil, tanto em volume de recursos a preços constantes como em termos de participação no PIB. Além da descrição da evolução dos investimentos em recursos intangíveis, buscou-se medir o impacto destes investimentos. Formuladas diversas hipóteses, foi possível determinar a existência de relação direta entre: o investimento em P&D e a formação de Mestres e Doutores, entre o investimento em P&D e a geração de marcas e patentes, do investimento em Atividades Científicas e Técnicas Correlatas em publicações científicas e do investimento em Atividades Científicas e Técnicas Correlatas no total de produção técnica. / The change of emphasis on investment in tangible resources to intangible has been impressive the last two decades and is recognized by the scientific community and the business world. Greenspan (2007) stated that the last two decades, a growing share in GDP of a country has reflected the value of ideas more than material substance or work done by hand. In this context, it is argued that Brazil has the need to devote efforts to understand, quantify and decide to check their performance in this segment. This study aimed to describe the evolution of investments in intangible assets in Brazil during the years 2000 to 2008. It was demonstrated important progress of investments in intangible assets in Brazil, both in volume of resources at constant prices and in terms of share of GDP. Besides the description of the evolution of investments in intangible assets, sought to measure the impact of these investments. Made several assumptions, it was possible to determine the existence of a direct relationship between: the investment in R & D and training of Masters and Doctors, between investment in R & D and generation of trademarks and patents, investment in Scientific Activities and Techniques Related scientific publications and Investment in Scientific Activities and Related Techniques in total production technique.

Now a day, the World has been experiencing the worst economic crisis since 1929, and this is considered as the “perfect storm”. In addition, the businesses and organizations are trying to be safe under this context. Based on Akerman cycle approach, this research focus on an organization case study that is trying to respond to an economic crisis it has been experiencing since 2009. Also, this investigation identifies how some of the businesses’ intangible assets are becoming relevant and they are trying to help during this situation, particularly right after the enterprise experienced some years of expansion and growth. The intangible assets considered are included in the intellectual capital taxonomy of the organization and also are grouped in the human, structural and relational capital sets. Moreover, there is a specific monitor of one of the intangible assets and it is more related to the sales quotation rat / Le monde connaît aujourd’hui la plus grande crise depuis 1929, considérée par les chercheurs comme une «tempête parfaite». Dans ce contexte, les entreprises tentent de s’en sortir en cherchant des solutions et des alternatives possibles. Cette recherche se focalise sur l’étude du cas d’une grande entreprise qui tente de réagir face à la crise économique qu’elle subit depuis 2009. En se basant sur l’approche des cycles économiques d’ Akerman, cette recherche identifie la manière dontcertains actifs immatériels de l’entreprise deviennent importants en constituant des leviers capables d’apporter de l’aide dans une situation de crise, en particulier, lorsque l’entreprise a connu des années de croissance et de développement auparavant. Les actifs immatériels que nous considérons font partie du capital intellectuel de l’entreprise. Nous entendons par capital intellectuel, le capital humain, structurel et relationnel de l’entreprise. Il y a un pilotage spécifique de l'un des actifs immatériels, lié au taux de cotation des ventes.

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.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Este estudo se propôs verificar, o impacto da cultura e clima organizacional na gestão do Capital Intelectual no Brasil, comparativamente com o Canadá, Irã e Líbano. Para isso, realizou-se uma pesquisa descritiva através de questionário, com escala Likert, com trabalhadores em empresas brasileiras e comparou-se com os dados obtidos, em outra pesquisa, para o Canadá, Irã e Líbano. Deste modo, o estudo procura analisar, comparativamente entre os países, os impactos dos componentes de Cultura e Clima e verifica, em quais deles, há impacto mais favorável ou desfavorável para a gestão do Capital Intelectual. Constatou-se que os níveis dos componentes culturais e de clima organizacional atingiram patamares mais elevados no Brasil que no Canadá, Irã e Líbano, indicando que as variáveis Cultura e Clima têm impacto mais favorável para a gestão do Capital Intelectual nas empresas brasileiras. Sugere-se que estudos posteriores possam verificar impactos e influência de outras variáveis como burocracia, educação, etc. / This study aimed to verify the impact of organizational culture and climate in the management of Intellectual Capital in Brazil, compared with Canada, Iran and Lebanon. For this, we carried out a descriptive survey using a questionnaire with Likert scale, with workers in Brazilian companies and compared with data obtained in other research, for Canada, Iran and Lebanon. Thus, this research study the impacts of the components of culture and climate and checks, which in them are more favorable or unfavorable impact for the management of Intellectual Capital. It was found that the levels of the components of culture and organizational climate reached higher levels in Brazil than in Canada, Iran and Lebanon, indicating that the variables Climate and Culture have more favorable impact for the management of Capital intellectual in the brazilian companies. It is suggested that further studies determine impacts and influence of other variables such as bureaucracy, education, etc.

Evaluation of the components of intellectual capital of the cmpany with focus on human capital and the associated analysis and comparison of the education and development processes in the company. Description of the concept and function of intellectual capital. The distribution of intellectual capital components and the description of the structure oc IC. Theoretical analysis of the relationship of intellectual capital and intellectual property. Description of the current state assessment of intellectual property and intangible assets. Characteristics of methods for evaluation of intellectual capital. The discrepancy between the accounting and valuation standards. The analysis of the possible development of human component of intellectual capital. Implementation of the general human capital assessment firm using the method of allocation weights, interviewed employees and managers, and developing a plan to increase employees' qualification for next year.

Esta tese tem como objetivo principal verificar a influência do Capital Intelectual na Capacidade Absortiva das empresas, bem como da Capacidade Absortiva (ACAP) na inovação. O argumento teórico desta tese tem como base a Visão Baseada em Recursos, onde pressupõe-se que conjuntos de recursos intangíveis, como o Capital Intelectual, são mobilizados pelas firmas através de capacidades dinâmicas, como a Capacidade Absortiva do conhecimento, levando as empresas a resultados, tais como inovação de produtos. O estudo justifica-se pelas contribuições teóricas, metodológicas e práticas que pretende aportar para as áreas de gestão do conhecimento e inovação, permitindo compreender melhor os conceitos, bem como as interrelações entre eles. Inicialmente realizou-se estudo exploratório com 12 empresas, a partir de uma abordagem qualitativa, visando ampliar os conhecimentos sobre o ambiente pesquisado e proporcionar uma estruturação mais robusta do questionário. Posteriormente, o estudo quantitativo abrangeu 500 indústrias gaúchas de portes, intensidades tecnológicas e setores variados. A partir do método de modelagem de equações estruturais, o exame dos índices de ajustamento e sua significância estatística confirmaram a validade de todos os construtos e do modelo. Também serviu para a sustentação ou refutação das hipóteses do estudo. A partir das evidências, pode-se concluir que o Capital Intelectual influencia a Capacidade Absortiva, mas os elementos que o compõe refletem de modo diferente nas dimensões da ACAP. As capacidades de Aquisição, Assimilação e Exploração do conhecimento são influenciadas de forma mais contundente pelo Capital Organizacional, seguido pelo Capital Humano. A capacidade de Transformação do conhecimento é influenciada de forma equilibrada pelo Capital Organizacional e Humano, e de forma mais moderada pelo Capital Social. Por sua vez, a Capacidade Absortiva influencia a inovação, sendo que cada dimensão impacta de modo diverso. Aquisição e Exploração do conhecimento influenciam de modo mais intenso, e Transformação do conhecimento de forma mais moderada. A validação dos construtos apresenta-se como contribuição relevante, pois demonstra empiricamente a validade dos conceitos teóricos e apresenta avanços metodológicos para a mensuração dos mesmos a partir do desenvolvimento de escalas e de um modelo integrado, servindo a acadêmicos e gestores. Especificamente para o setor industrial, esta pesquisa contribui para traçar um perfil do desenvolvimento de seus recursos intangíveis, das capacidades relacionadas ao conhecimento, de suas atividades de pesquisa e desenvolvimento, bem como dos resultados relacionados à inovação. Esta caracterização pode servir de parâmetro de comparação tanto para as empresas, como para os gestores públicos definirem políticas de incentivo à inovação. Novas pesquisas em diferentes setores e países poderão aprofundar as relações entre estes construtos, bem como incluir fatores externos e a relação específica com inovação incremental e radical. / This thesis aims to investigate the influence of Intellectual Capital on Absorptive Capacity of firms, as well as the influence of Absorptive Capacity on innovation. The theoretical argument of this thesis is based on the Resource Based View, which assumes that sets of intangible assets such as Intellectual Capital are mobilized by firms through dynamic capabilities such as knowledge Absorptive Capacity, leading to results such as product innovation. The study is justified by theoretical, methodological and practices in the areas of knowledge management and innovation, enabling a better understanding of concepts, as well as the interrelationships between them. Using the qualitative approach, an exploratory study was initially performed with 12 companies aiming to expand the knowledge about the environment researched and to provide a more robust structure to the questionnaire. Subsequently, the quantitative study covered 500 industries in southern Brazil of different sizes, sectors and technological intensities. Using the method of structural equation modeling, the examination of adjustment indexes and statistical significance confirmed the validity of all the constructs and model. It also served to support or refute the hypotheses of the study. Given the evidences, it can be concluded that the Intellectual Capital influences Absorptive Capacity, but the elements that compose the Intellectual Capital reflect differently on the dimensions of ACAP. The capabilities of Acquisition, Assimilation and Exploitation of knowledge are influenced more decisively by Organizational Capital, followed by Human Capital. The ability of Transformation of knowledge is influenced evenly by Organizational and Human Capital, and more moderately by Social Capital. In turn, the Absorptive Capacity influences innovation, and each of its dimension has a different impact. Knowledge Acquisition and Exploitation have a more intense influence, and knowledge Transformation has a moderate one. The validation of the constructs is presented as a relevant contribution, it empirically demonstrates the validity of the theoretical concepts and presents methodological advances in its measurement, from scales and development of an integrated model, serving to academics and managers. Primarily for the industrial sector, this research helps to draw a profile of the development of its intangible assets, related to the knowledge of their research and development, as well as results related to innovation capabilities. This characterization can serve as a benchmark both for businesses and for public administrators helping them to define policies to encourage innovation. New studies in different sectors and countries may deepen relations between these constructs, and include external factors and specific relationship to incremental and radical innovation.

Made available in DSpace on 2016-03-15T19:25:28Z (GMT). No. of bitstreams: 1 Cid Garcia Nogueira.pdf: 4894956 bytes, checksum: 1759dd8e8f8a2857e387007d946190e6 (MD5) Previous issue date: 2010-08-25 / The accounting records which have been created based on the owners concern, motivated on his ownership protection and property control, became subject to publicity, as far as the entrepreneurship began to fit the modern corporation feature, what implies in the countries where the capitalism system applies a must for issuing the Balance Sheet and the Annual Income Statement. Due to the growing gap between the book value, which is performed under the Generally Accepted Accounting Principles, and the market value, there comes a need to provide a uniform procedure and a disclosure for that issue in order to report and analyze the available information within a diverse way, which has been the trend to report and announce the corporation valuation and performance. This job seeks reporting some procedures that have been recently performed, informing more properly the stakeholders, concerning the pub-lic corporations, their value in currency, and testing a model based on obtainable open data basis elements. / Os registros contábeis que foram primordialmente criados por interesse dos proprietários do empreendimento, com motivação na preservação de sua propriedade e no controle de seu patrimônio, passaram a se revestir da característica de publicidade, na medida em que o empreendimento passou a enquadrar-se na característica jurídica de sociedade anônima, que, basicamente em todos os países de sistema capitalista, deve publicar o Balanço Patrimonial e a Demonstração do Resultado do Exercício. Em função do descolamento do valor contábil financeiro, que é elaborado seguindo as normas vigentes previstas nos Princípios Contábeis Geralmente Aceitos, em relação ao valor de mercado, tem surgido a necessidade de se apresentar, de modo uniforme e transparente, esse aspecto através de uma forma diversa de relatar e analisar as informações disponíveis, o que tem sido a tendência para demonstrar e tornar públicos o valor e o desempenho da sociedade anônima. Este trabalho busca relatar alguns procedimentos que têm sido elaborados para informar de maneira mais adequada às pessoas que detêm interesse nesse tipo de sociedade de capital aberto o seu valor expresso em moeda, e testar uma modalidade com base em elementos de base dados obteníveis pelo público em geral.

This study examines voluntary intellectual capital reporting (ICR) in New Zealand firms' annual reports, with a view to contributing to understanding ICR practice. This study also reflects on content analysis with a view to refining the methodology when applied to investigating ICR.The literature includes widespread claims that intellectual capital (IC) resources are important value drivers and assets, and that IC information should be reported externally. However, complexities relating to identifying IC prevent it from being recognised as an asset under current accounting regulations. Consequently, the traditional financial reporting system is being criticised as out-of-date, giving deficient and irrelevant information, and having lost its value relevance. Numerous scholars have investigated voluntary ICR in several countries, but have presented different results and findings. The literature argues that the results of many ICR studies cannot be meaningfully compared because inconsistent data collection instruments have been applied. To advance ICR research, further refining and developing of the methodology is advocated; problems relating to applying methodological issues need to be resolved. Moreover, to establish consensus about ICR, more research and evidence is needed concerning exactly what and how IC is reported.The 2004 annual reports of the 30 largest (by market capitalisation) New Zealand firms listed on the New Zealand Stock Exchange were analysed. Content analysis was applied to determine what and how IC is reported. Inferences about what IC is communicated were made based on an analysis of the content of texts and visual representations. To determine how IC is reported, voluntary reporting was categorised according to the form, nature and location of the disclosure. Frequencies of mention were recorded. Hence, each incidence of occurrence was coded and counted.This study reflected on content analysis methodology by searching the literature for guidance on how to apply this approach and how to deal with the challenges and problems it poses. The thesis discusses methodological issues that could be applied differently, and hence hinder the replicability and comparability of ICR studies. Moreover, the ICR literature provided limited guidance about how to deal with methodological challenges and problems, and revealed an absence of explicit recording instructions. Therefore, explicating this study's recording instructions should enhance replicability and comparability of future ICR research and hence further refine the methodology.Some results of this content analysis study disconfirm those of prior research: New Zealand firms show high levels of ICR, the most reported IC category is human capital, and the most reported IC item is employees. In line with prior research, this study showed that most ICR is presented in declarative terms. Moreover, more than one-third of New Zealand firms' ICR is disclosed as pictures. This indicates the importance of pictorial information as a means of reporting IC and the need to include graphics when conducting ICR research. This study's findings also indicate a narrative approach, similar to the European notion of story telling, to voluntarily report IC information. This approach suggests that narratives have possible potential for voluntary ICR, as an approach that departs from a measurement and quantification approach.