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.

The names of things: terminology and the practice of art history

This paper aims to explore the ways in which standard art history terminology shapes the practice of art history by conditioning the interpretation of specific works of art and, in certain cases, the definition of a research subject (especially where questions of genre and periodization are concerned). Taking as a case study a painting by Georges de La Tour, the Peasant Couple Eating, I will argue that terms such as realism, realistic, naturalistic etc. used for its description and/or interpretation, far from constituting objective stylistic characterizations, shape our perception of the work in question. Bringing the question of social class to the center of the discourse on realism, I propose to show how the social divide between the painter and his subject matter (in this case, the peasants) is internalized in the painting’s style and meaning, and how it is fundamental for the understanding of its intentionality and function.

Enhancing information retrieval in folksonomies using ontology of place constructed from Gazetteer information

Dissertation submitted in partial fulfilment of the requirements for the Degree of Master of Science in Geospatial Technologies

Les Périssodactyles (Mammalia) du Miocène de Lisbonne

New data led us to revise Miocene Perissodactyla from Lisbon. Equids (Anchitherium) have been decribed by Alberdi & González (1999); we fully agree with their conclusions. On the other hand, the only Chalicotheriid cannot be clearly reported to any genus. It therefore will be left in open nomenclature Schizorheriinae ind.). The Rhinocerotids have been described in detail (1983). We could recognize now that: Protaceratherium sagicum is a synonym of P. minutum; Plesiaceratherium platyodon and Plesiaceratherium lumiarense should be ascribed to the genus Plesiaceratherium and not to Aceratherium; there are no reasons for name changes as far as the forms previously referred as Diaceratherium aurelianensis, Prosantorhinus germanicus and Hispanotherium matritensis are concerned; as the genera Dicerorhinus and Lartetotherium are distinct, Dicerorhinus (Lartetotherium) sansaniensis has to be named Lartetotherium sansaniensis; as Gaindatherium (Ïberotherium) rexmanueli cannot be reported to Gaindatherium, we therefore upgrade the subgenus Iberotherium to the genus'rank - hence the names of the concerned taxa become Iberotherium rexmanueli rexmanueli and I. rexmanueli zbyszewski; Chilotherium ibericus is but a dental variation of I. rexmanueli zbyszewski. The stratigraphic distribution and age of the Miocene Perissodactyla so far known in the Lower Tagus basin / Lisbon region are presented.

Os topónimos algarvios na Paleontologia portuguesa

Since the XIX century, Portuguese and foreign geologists have defined 47 new invertebrate taxa (foraminifera, ostracods, coelenterates, brachiopods, gastropods, ammonoids, echinoids), 2 new fossil plant taxa (charophyte and pteridophyte) and 1 ichnofossil, using toponymy from the Algarve; these taxa refer to 1 genera, 47 species and 2 varieties. Besides the Algarve toponym, the most used as specific name, twenty others have been used, mostly from western Algarve; these toponyms are associated to: – Miocene units, particularly from Ribeira de Cacela and Ferragudo; – Cretaceous units between Zavial and Marim; – Upper Jurassic units from Sagres, Carrapateira and Loulé and Middle Jurassic units from Sagres and Guilhim; – Triassic units from Vila do Bispo to Tavira; – Carboniferous units, particularly from the Aljezur-Bordeira-Carrapateira region. The earliest of these designations were attributed to seven gastropods from the Upper Miocene of Cacela (COSTA, 1866-1867). The majority of the named species are typical of the Algarve, but some have been collected, as well, in the Lusitanian Basin. Although extensively cited in the geological literature, some of these taxa either do not fulfill the ICZN rules, or fall into synonymy with previously established taxa, or should be formally considered as non valid names (nomem nudum and nomen oblitum). Only widespread bibliographical review, associated with the palaeontological revision of some of these groups and the correct interpretation of the ICZN articles, will allow confirming, or not, the doubts that have now arisen.

O conto - Subversão e hibridismo na estrutura tradicional

The questioning of fictional identities is central in both texts. Their structure illustrates the Bakhtinian notions of heteroglossia and dialogism and one of their main themes is the structuring and restructuring of social and personal history. Together with the use of irony and humour, the parody of social context, the use of intertextuality and metafiction, the exploration of fragment and of discontinuity, the development of self reflection and the interrogation of the author before the condition of his work, the focusing on the presence of a reader lost in the interpretation of the text, this problematisation of fictional identities places these two novels between the acts of modernism and postmodernism.

Mutating Identities: Clarice Lispector's um sopro de vida - pulsações and Virginia Woolf's between the acts

The questioning of fictional identities is central in both texts. Their structure illustrates the Bakhtinian notions of heteroglossia and dialogism and one of their main themes is the structuring and restructuring of social and personal history. Together with the use of irony and humour, the parody of social context, the use of intertextuality and metafiction, the exploration of fragment and of discontinuity, the development of self reflection and the interrogation of the author before the condition of his work, the focusing on the presence of a reader lost in the interpretation of the text, this problematisation of fictional identities places these two novels between the acts of modernism and postmodernism.

Marketing plan for Snack Books

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics

Expanding the magic circle in pervasive casual play

Dissertação para obtenção do Grau de Doutor em Informática

Promoting healthy eating standards on children through CSR educational programs: An evaluation of impact on eating preferences, attitude towards the brand and perceived brand reputation

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics

InStory – The Making of na Interactive Digital Narrative

Em cooperação com Glorianna Davenport do M.I.T. Media Lab

Botnet cluster identification

Botnets are a group of computers infected with a specific sub-set of a malware family and controlled by one individual, called botmaster. This kind of networks are used not only, but also for virtual extorsion, spam campaigns and identity theft. They implement different types of evasion techniques that make it harder for one to group and detect botnet traffic. This thesis introduces one methodology, called CONDENSER, that outputs clusters through a self-organizing map and that identify domain names generated by an unknown pseudo-random seed that is known by the botnet herder(s). Aditionally DNS Crawler is proposed, this system saves historic DNS data for fast-flux and double fastflux detection, and is used to identify live C&Cs IPs used by real botnets. A program, called CHEWER, was developed to automate the calculation of the SVM parameters and features that better perform against the available domain names associated with DGAs. CONDENSER and DNS Crawler were developed with scalability in mind so the detection of fast-flux and double fast-flux networks become faster. We used a SVM for the DGA classififer, selecting a total of 11 attributes and achieving a Precision of 77,9% and a F-Measure of 83,2%. The feature selection method identified the 3 most significant attributes of the total set of attributes. For clustering, a Self-Organizing Map was used on a total of 81 attributes. The conclusions of this thesis were accepted in Botconf through a submited article. Botconf is known conferênce for research, mitigation and discovery of botnets tailled for the industry, where is presented current work and research. This conference is known for having security and anti-virus companies, law enforcement agencies and researchers.

Writing to queens while crises proceed: In memory of Manuel Jacinto Nunes

The project of writing to a fictional Portuguese-speaking Queen on the crises proceeding since 2008 builds on Letters to Queen Elizabeth written by the British Academy and was first published in 2013. This expanded edition signals greater awareness of the complementarity between economic potential and cultural legacy in the Community of Portuguese-speaking Countries (CPLP) insofar as its members, observers and their areas of economic integration encompass the globe. The edition is dedicated to the memory of Manuel Jacinto Nunes, who supported the project as dean of the economics section at the Lisbon Academy of Science. The cover shows a Crown with nine CPLP flags as jewels in the shape of a 7 rising from the waves. The waves of lusophonia appear far gentler than Poe’s maelstrom, reproduced in the back flap. This material, inserted in the proceedings published on IICT’s 130th anniversary, is used at NOVASBE through its Center for Globalization and Governance (CG&G).

Firmago S.A. - 2016: A deadline for succession

This paper, “Firmago S.A. - 2016: a deadline for succession”, is a case-based essay on a family business. It aims to provide the necessary tools for readers to best decide upon who should be chosen for the continuity of the family business after July 2016. Along with the case study the reader will have the opportunity to identify two main problems: blurred boundaries and the nonexistence of succession planning. In order to elaborate this case study I conducted several meetings with João Cabral, the current CEO of Firmago, who helped me understand the company’s background and the complexity of the family’s relationships. In order to fulfill the CEO’s requirement, all the real names and surnames of those from Firmago were replaced by fake names.

Visual and verbal processing effects on human memory

In this study in the field of Consumer Behavior, brand name memory of consumers with regard to verbal and visual incongruent and congruent information such as memory structure of brands was tested. Hence, four experimental groups with different constellations of verbal and visual congruity and incongruity were created to compare their brand name memory performance. The experiment was conducted in several classes with 128 students, each group with 32 participants. It was found that brands, which are presented in a congruent or moderately incongruent relation to their brand schema, result in a better brand recall than their incongruent counterparts. A difference between visual congruity and moderately incongruity could not be confirmed. In contrast to visual incongruent information, verbal incongruent information does not result in a worse brand recall performance.