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.

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.

Arqueologia, património e museus na Câmara Municipal de Almeida

Este relatório apresenta as atividades desenvolvidas ao longo do estágio curricular na Câmara Municipal de Almeida, como componente não letiva de formação no Mestrado de Arqueologia da Faculdade de Ciências Sociais e Humanas da Universidade Nova de Lisboa. O estágio teve como principal objetivo a elaboração da carta arqueológica do território das freguesias da Amoreira, Parada e Cabreira, uma parcela do concelho de Almeida. A carta foi elaborada a partir de evidências arqueológicas identificadas em prospeções, de análises da toponímia, da topografia, cartografia, fotografias aéreas e fontes orais do território almeidense. Paralelamente, e no quadro do Museu Histórico-Militar de Almeida, realizou-se um trabalho de organização da reserva arqueológica do município, através da inventariação de todo o espólio arqueológico existente e a elaboração de uma proposta preliminar de conservação preventiva do depósito museal, criando deste modo condições para a receção de novas coleções arqueológicas.