Recognising, measuring and disclosing intangible assets under IAS 38 and IFRIC 12: Evidence from the Portuguese listed companies

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

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 born global phenomenon: The Portuguese case

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

The born global phenomenon- The Portuguese case

The growing significance of companies that conduct international business at or near their funding has been critically challenging previous incremental models of international expansion. This thesis aims to cross-compare, by means of a multiple-case study, eight Portuguese start-ups among themselves and with the theoretical concept of born global firms versus traditional ones. This work project finds that: (1) active entrepreneurs with global vision from inception are essential for the implementation of international strategies; (2) only formal network plays a key role for successful internationalization and (3) inimitable sources of value creation, niche-focused strategies and unique intangible assets are also crucial.

Forming the link between strategic performance and operational success: The development of a balanced scorecard at Lisbon Consulting Group

Directed internship

Sweetening abroad

This project aims to plan the internationalization strategy of the Portuguese small firm A Tarte, producer of a gourmet pie, to a European country in order to enlarge its sales. Therefore, a thorough analysis of the company and of the bakery market is performed to understand the complete environment. It is followed by a quantitative analysis of fourteen countries to select the most attractive market, whose results indicated United Kingdom as the best option. After, the direct exporting entry mode was analysed and costs estimated. Lastly, the expansion to London is recommended to be pursued with a UK local agent/distributor support

Small and medium enterprise competitiveness: Internationalization strategy

Field lab: SME competitiveness

Ivity internationalization strategy: Integrative work project SME competitiveness

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

From the Lisbon strategy to EU2020: illusion or progress for european economies?

To be published at Krings, Bettina-J. ed. (2011), Brain Drain or Brain Gain? Changes of Work in Knowledge-based Societies, Berlin, Ed. Sigma. The author wants to thanks the comments and suggestions from Bettina Krings and Sylke Wintzer. They are not, however, responsible for the final result.

Effects of a monetary union on a small peripheral country: Stabilization and competitiveness in Portugal

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