The importance of intangible assets in initial public offerings

This paper follows Beatty and Ritter (1986), who argue that lower uncertainty about the value of an initial public offering (IPO) reduces the 'need' for the underpricing of an IPo. Australian IPOs often identify the existence of intangible assets such as goodwill, licenses, brand names, trademarks, patents and capitalized research and development costs in the prospectus. This paper analyses if IPOs identifying the existence of such intangible assets in the prospectus might reduce uncertainty about their valuation and hence allow a lower underpricing return. While the reporting of intangible assets such as goodwill and license costs in the prospectus are not significant ingredients in the level of underpricing, the identification and valuation of intangible assets such as brand names, trademarks, patents and capitalized research and development costs is significant in reducing the level of underpricing return. Our findings are also consistent with previous studies concluding that both the size of the new issue and the use of an underwriter are important in the level of underpricing return.

Impressoras 3D: o direito da propriedade intelectual precisará alcançar novas dimensões?

A presente monografia tem como objeto a análise dos possíveis impactos causados no campo da Propriedade Intelectual oriundos do desenvolvimento da tecnologia de impressão 3D. Este trabalho se estrutura em torno de três grandes seções. A primeira visa à apresentação das impressoras 3D ao leitor, descrevendo um pouco de sua história e, também, suas aplicações. A segunda expõe os principais contornos jurídicos que caracterizam a Propriedade Intelectual e os direitos dela decorrentes, relacionando-os com a impressão 3D. Na última seção, por fim, realiza-se uma reflexão quanto aos desafios apresentados no decorrer do texto e, também, a apresentação de situações que indicam possíveis rumos para a interação entre a tecnologia em questão e a Propriedade Intelectual.

As práticas educativas na saúde da família: uma cartografia simbólica

This qualitative research aimed to understand the educational activities carried out in Family Health Units, of the municipality of Mossoró-RN. It was used symbolic cartography to organize and present data from reality. It started on the approach of Health Education and knowledge transformation practice, aiming at the development of autonomy and responsibility of individuals and healthcare, publicized by the appreciation of the interpersonal relations area established in services, such as educational emancipator practices contexts. Individual and collective interviews were realized, conducted with health professionals and users of ESF, about themes, activities, membership, the difficulties, the potential and the design of health education that permeate everyday Family Health Strategy. From what was apprehended, thematic maps were done with the analysis of educational practices of professionals belonging to the Family‟s Health. Links are built with the wires of conceptions of education reflected on themes and activities of family health teams. The storylines are rebinded by voices about the difficulties and the potential of educational processes for emancipator postures. For users, health education means proper care and information on disease prevention. Professionals understand that it is all information that is given to users, about health, social well-being, economic and general condition of human being as a way of preventing and treating disease. Mark printed on voices denote that activities and themes worked don‟t motivate users enough for their participation, being that physicians and dentists also get excluded themselves from educational practices. Elderly groups are those who get most involved with the activities. The size of the contained area and its seclusion from community make harder the access of users, as well as diminishing the quality of educational actions and links users-professionals. Therefore, the searching for medicines, medical consultations and wish to be well served are trademarks of voices from the users that interconnect with enlightening information and guidelines offered by professionals to users. It brings out practices that need to incorporate the social, the subjective and act with practices of prevention and health promotion, on the basis of lifestyles. The dialogical model, which needs to be approached since planning phase of health education actions could arouse interest of involved groups; promoting a relationship of dialogue and listening; discussing the local reality; stimulating practical methodological dialetics; promoting processes of deconstruction of concepts, values and attitudes, as more necessary than construction, using multiple languages. The defended thesis denotes paths to other studies aimed at understanding a dialogical template committed to exchanges of knowledge, and discover strategies that encourage formation of critical consciousness and the discovery of how is the training of new generations of healthcare professionals to belong to the project of society, in its technical, scientific, pedagogical, ethical, political and humanistic dimensions

Essas pessoas na sala de jantar : espaços históricos em canções tropicalistas (1963-1973)

Tropicalia concerns the attempt of understanding of Brazil and a national identity characterized by the transience of time and space, rhizomatic action, perpetual laceration of cultural boundaries and at the same time act synchronously to instances such as policy and the social. A word created by artist Hélio Oiticica and registered by him on the National Register of Trademarks and Patents, was later used to a name the eponymous song by Caetano Veloso and also in this fertile cultural impulse at the turn of the sixties to the seventies on last century, who had the intention to make creating new spaces and simultaneously rethink the spatial cuts of Brazilian culture, encouraging them to be much more than a myth of a paradise within a lush new look of a tropical truth.

Assessment of mechanical properties and dimensions of suture threads utilized in orthopedic surgeries

Fios de sutura de náilon (0, 3-0 e 4-0), poliéster trançado (0, 3-0 e 4-0) e polipropileno (0, 3-0 e 4-0) de 7 marcas comercializadas no Brasil, foram submetidos a análise de diâmetro, comprimento, resistência do encastoamento, resistência à tração do fio sem nó e resistência à tração do fio com nó, segundo metodologia padronizada pela Associação Brasileira de Normas Técnicas (ABNT). Os resultados obtidos indicam que a maioria dos fios testados encontra-se dentro dos valores preconizados pela ABNT.

Determinação da razão isotópica delta13C em bebidas comerciais a base de laranja

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

In vitro antimicrobial activity of different gutta-percha points and calcium hydroxide pastes

The aim of this study was to evaluate the antimicrobial activity of different trademarks and compositions of gutta-percha points and calcium hydroxide pastes used in endodontic therapy. The evaluated material consisted of gutta-percha points containing calcium hydroxide (Roeko™), gutta-percha points containing chlorhexidine (Roeko™), two convencional gutta-percha points (Endo Points™ and Roeko™) and two calcium hydroxide pastes (Calen™ and Calen/PMCC™). Antimicrobial tests included five species of microorganisms: Escherichia coli (ATCC10538), Staphylococcus epidermidis (ATCC12228), Staphylococcus aureus (ATCC6538), Pseudomonas aeruginosa (ATCC27853), and Micrococcus luteus (ATCC9341). The Agar difusion method was employed. The plates were kept at room temperature for 2 h for prediffusion and then incubated at 37°C for 24 h. The triphenyltetrazolium chloride gel was added for optimization and the zones of inhibition were measured. Statistical evaluation was carried out using analysis of variance and Tukey Test. The obtained results showed that all microbial species used in the study were inhibited by the gutta-percha points containing chlorhexidine and by the calcium hydroxide pastes (Calen™ and Calen/ PMCC™), with similar results (p > 0.05). No antimicrobial activity was observed for the other groups. It was concluded that the gutta-percha points containing chlorhexidine presented antimicrobial activity, whereas the gutta-percha points containing calcium hydroxide did not.

The problems of intellectual property in Latin America and how to address them

Includes bibliography

Sobre noções de constituição do sujeito: mulheres alfabetizandas têm a palavra

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Análise isotópica da variabilidade natural do carbono-13 e avaliação energética em néctares de pêssego – Prunus persica (L.) Batsch

Pós-graduação em Agronomia (Energia na Agricultura) - FCA

Universidade e inovação científica e tecnológica: um estudo patentométrico na Unesp

Pós-graduação em Ciência da Informação - FFC

As insígnias dos clubes de futebol gerenciadas como marcas: um estudo sobre dois clubes paulistas

Soccer is a sport practiced in almost all the world. This allowed the characterization of this sport as a business area, which resulted in changes in the management of soccer clubs, which began to be managed using the concept of club-company. Considering this fact, a study was conducted to verify how the brazilian teams are developing their marketing actions, which allow treat their insignia as trademarks and obtain an additional revenue with these actions. Were selected as object of study two traditional clubs of São Paulo - the São Paulo Futebol Clube and the Sport Club Corinthians Paulista. Were collected primary data, but also, were used secondary data and documents, which were organized and analyzed through the concepts of brand, social and historical capital. This analysis identified that the two clubs taken as object of study carry out marketing actions, which were classified as related to the process of management of the insignia as a brand. Next, sought at the balance sheet of the clubs, evidences of the financial contribution of these actions to the revenues of the clubs. In this way, identified that the clubs researched have mobilized to professionally manage your brand, through targeted marketing actions to their fans, and the insignia of clubs are handled as brands, becoming one more source of revenue for the clubs

Análises microbiológicas e quantificação de proteína de soja pela metodologia isotípica (δ13C and δ15N) em hambúrgueres bovinos de marcas comerciais brasileiras

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)