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

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

How to invest as a private equity

This work project presents a road map for making deals under the umbrella support of a private equity investor. Fundraising, investment analysis, asset monitoring, and divestment are stages in the process that are covered in-depth and clarified in terms of action plan and procedures. Moreover, private equity brings tangible and intangible efficiency to the economy and companies, not only by providing finance to grow and expand but also by forcing superior organizational organics that foster sustainable business positions. In a world domain, Europe as been a second liner as compared to US in terms of size within the private equity sector, but it is quickly maturing and converging to US numbers. In this sense, Portugal has been improving in both numbers and regulations in order to leverage on its strategic location and position itself as a key player to address future business challenges coming from emerging markets such as Africa and Latin America.

Uncertain Spaces: Virtual Configurations in Contemporary Art and Museums

Contém artigos apresentados na International Conference “Uncertain Spaces: Virtual Configurations in Contemporary Art and Museums”, na Fundação Calouste Gulbenkian (Lisboa), 31 Outubro - 1 de Novembro de 2014) de: Helena Barranha e Susana S. Martins - Introduction: Art, Museums and Uncertainty (pp.1-12); Alexandra Bounia e Eleni Myrivili - Beyond the ‘Virtual’: Intangible Museographies and Collaborative Museum Experiences (pp.15-32); Annet Dekker - Curating in Progress. Moving Between Objects and Processes (pp.33-54); Giselle Beiguelman - Corrupted Memories. The aesthetics of Digital Ruins and the Museum of the Unfinished (pp.55-82); Andrew Vaas Brooks - The Planetary Datalinks (pp.85-110); Sören Meschede - Curators’ Network: Creating a Promotional Database for Contemporary Visual Arts (pp.11-130); Stefanie Kogler - Divergent Histories and Digital Archives of Latin American and Latino Art in the United States – Old Problems in New Digital Formats (pp.131-156); Luise Reitstätter e Florian Bettel - Right to the City! Right to the Museum!(pp.159-182); Roberto Terracciano - On Geo-poetic systems: virtual interventions inside and outside the museum space (pp.183-210); e, Catarina Carneiro de Sousa e Luís Eustáquio - Art Practice in Collaborative Virtual Environments (pp.211-240).

A Cidade do Trabalho: usos do património industrial (S. João da Madeira)

S. João da Madeira é uma localidade que desde cedo construiu os seus discursos em torno da identidade local sob o epíteto de Cidade do Trabalho. Mais recentemente, desde a última década do século XX, a cidade começou a olhar para a sua dimensão industrial do ponto de vista do seu cunho patrimonial, dentro do quadro emergente das políticas culturais e de identidade, no qual as identidades particulares – como à escala local – se querem afirmar no plano global. Partindo de uma primeira análise dos processos contemporâneos de patrimonialização do industrial no contexto de S. João da Madeira, concretizados pela via dos museus e do turismo, num trabalho de projeto que se apresenta como fase de investigação preliminar de um futuro trabalho de doutoramento, questiona-se como a antropologia poderá pensar o conceito de cultura popular fora dos contextos normalmente a estes atribuídos e como, consequentemente, poderá problematizar as fronteiras daquilo que poderá ser considerado ou não Património Cultural Imaterial (PCI), categoria com a qual a disciplina está historicamente comprometida.

“The impact of online ratings on video game sales”

Online third-party reviews have been grown over the last decade and they now play an important role as a tool for helping customers evaluate products and services that in many cases offer more than tangible features. This study intends to quantify the impact online ratings have over video game sales by conducting a linear regression analysis on 300 titles for the previous console generation (PlayStation® 3 and Xbox® 360) using a data from the video game industry to understand the existing influence on this particular market. The findings showed that these variables have a weak linear relationship thus suggesting that quality of a title explains little the commercial success of a video game and instead this should cover a wider range of factors. Afterwards, we compare results to previous ones and discuss the managerial implications for upcoming gaming generations.

Património Cultural Imaterial: MEMORIAMEDIA e-Museu - métodos, técnicas e práticas / Intagible Cultural Heritage: MEMORIAMEDIA e-Museum - methods, techniques and practices

O projeto MEMORIAMEDIA tem como objetivos o estudo, a inventariação e divulgação de manifestações do património cultural imaterial: expressões orais; práticas performativas; celebrações; o saber-fazer de artes e ofícios e as práticas e conhecimentos relacionados com a natureza e o universo. O MEMORIAMEDIA iniciou em 2006, em pleno debate nacional e internacional das questões do património cultural imaterial. Este livro cruza essas discussões teóricas, metodológicas e técnicas com a caracterização do MEMORIAMEDIA. Os resultados do projeto, organizados num inventário nacional, estão publicados no site www.memoriamedia.net, onde se encontram disponíveis para consulta e partilha. Filomena Sousa é investigadora de pós-doutoramento em antropologia (FCSH/UNL) e doutorada em sociologia (ISCTE-IUL). Membro integrado no Instituto de Estudos de Literatura e Tradição - patrimónios, artes e culturas (IELT) da FCSH/UNL e consultora da Memória Imaterial CRL – organização não-governamental autora e gestora do projeto MEMORIAMEDIA. Desenvolve investigação no âmbito das políticas e instrumentos de identificação, documentação e salvaguarda do património cultural imaterial e realizou vários documentários sobre expressões culturais.

Depois da morte. O restauro imaterial da encomendação das almas

A Encomendação das Almas é um ritual do culto dos mortos praticado no tempo da Quaresma, realizado por grupos de pessoas, em geral mulheres, que se reúnem, à noite, para cantar e rezar pelas/às almas dos mortos no Purgatório e pelas/dos que, ainda vivos, já se encontram em agonias de morte. No ritual, as encomendadoras apelam aos que as escutam para se recordarem das almas dos que já não são vivos. Na atualidade, a Encomendação das Almas tem sido revitalizada em várias localidades da Beira Baixa, um trabalho protagonizado por migrantes de ‘regresso-­‐à-­‐terra’. Este projeto questiona o modo como o ritual tem contribuído para a re-­‐agregação e o reforço dos laços de sociabilidade entre elementos da comunidade, mas é também usado como um bem patrimonial imaterial de valoração de identidades locais. Questiona-­‐se, também, sobre as sensações, percepções e concepções ontológicas que poderão ser restauradas na performance da Encomendação das Almas, para quem a corporaliza e para os que a ouvem.

Instrumental Fado: a generative interactive system

Fado was listed as UNESCO Intangible Cultural Heritage in 2011. This dissertation describes a theoretical model, as well as an automatic system, able to generate instrumental music based on the musics and vocal sounds typically associated with fado’s practice. A description of the phenomenon of fado, its musics and vocal sounds, based on ethnographic, historical sources and empirical data is presented. The data includes the creation of a digital corpus, of musical transcriptions, identified as fado, and statistical analysis via music information retrieval techniques. The second part consists in the formulation of a theory and the coding of a symbolic model, as a proof of concept, for the automatic generation of instrumental music based on the one in the corpus.

Surrogacy in Portugal

Surrogacy is the arrangement made by at least three people, in order for a surrogate or gestational mother to carry a pregnancy for the two intended parents, with the objective of the former party relinquishing all rights to the child, once the child is born. As it has only been in recent years that that same reproductive method has begun to be commonly accepted due to certain modern scientific developments that thus diminished ethical and moral negative stances, there is still an unsettling legal void (both at a national and international level) in regards to such subsidiary form of reproduction. As such, some countries have not only left their citizens with no choice but to travel abroad in order to enter a surrogacy arrangement (leading to private international law issues on establishing parenthood and nationality of the born child) or to resort to surrogacy within black market conditions. Unfortunately, one of those countries is Portugal as it has been considered, both by its political parties and experts in the area, and by its citizens as not dealing adequately with such theme and thus being poorly equipped to deal with surrogacy, at both a legal and social level. The present paper attempts to analyse Portugal’s current legal perspective by looking at the present efforts being made to contradict the current situation, and thus outline altruistic gestational surrogacy’s tangible future within such nation. In order to also become aware of possible improvements specifically regarding to the full protection of human rights and human dignity as a whole, the United Kingdom’s legal standpoint in relation to surrogacy was also studied. Via direct comparison of both social and legal perspectives, a new approach to altruistic surrogacy is thus proposed with view to suggest a harmonious solution for countries that have at least recognized that the present issue deserves to be duly noticed and that altruistic gestational surrogacy may exist in order to grant protection of human dignity and not to place it in check.