Contabilidade e relato dos intangíveis: Análise das empresas cotadas na BM&FBOVESPA

O presente trabalho de investigação avalia a situação atual relativa à adoção do disposto na IAS 38 e suas consequências no reconhecimento, mensuração e divulgação obrigatória, e à divulgação voluntária, interna e externa, dos intangíveis nas empresas brasileiras cotadas na BM&FBOVESPA. Adotando a perspectiva positivista e uma abordagem quantitativa, foi utilizado o inquérito por questionário como método de recolha de dados. O questionário foi elaborado de raiz, suportado pelo arcabouço teórico. Os resultados são interpretados à luz dos argumentos da teoria dos stakeholders e da teoria institucional, que revelaram um bom potencial explicativo para o fenômeno em análise. Com a adoção das IAS/IFRS para elaboração dos balanços consolidados de empresas cotadas e não cotadas, o Brasil passa a utilizar a IAS 38, para o registro das operações envolvendo os ativos intangíveis, obrigatoriamente no exercício de 2010. A adoção deste normativo se deu essencialmente por pressões legais. No entanto, as empresas que adotaram a IAS 38 de forma voluntária validaram as razões apresentadas na literatura. Constatou-se que existe concordância quanto à nova forma de contabilização dos intangíveis prevista, sendo o grau de satisfação relativamente ao tratamento contábil dos ativos intangíveis de acordo com o novo modelo contábil adotado no Brasil (IAS 38 e CPC 04) elevado. Como principais dificuldades no reconhecimento contábil dos ativos intangíveis segundo o normativo em vigor, foram confirmados os problemas evidenciados na literatura, tais como incerteza quanto aos benefícios econômicos futuros e falta de medida com confiabilidade suficiente para o registro das transações. As empresas brasileiras acreditam ser importante que haja uma expansão da divulgação sobre intangíveis, no entanto a divulgação interna e externa está ainda em fase embrionária, não sendo uma prática generalizada. Contudo, os objetivos apresentados na literatura para a divulgação interna e externa de informações sobre intangíveis encontram suporte empírico no estudo desenvolvido. No que diz respeito aos stakeholders, conclui-se que as empresas brasileiras têm grande preocupação em atendê-los quando se trata de divulgação voluntária sobre intangíveis, entendendo que todos eles poderão beneficiar com estas informações.

Repensar a gestão de crises em redes sociais: o caso do voo MH370

Dissertação de mestrado em Ciências da Comunicação (área de especialização em Publicidade e Relações Públicas)

Resiliência familiar e risco psicossocial: estudo das percepções das famílias e dos profissionais que as acompanham

Dissertação de mestrado em Estudos da Criança (área de especialização em Intervenção Psicossocial com Crianças, Jovens e Famílias)

Velhas e novas drogas: impactos da toxicodependência: estudo de caso na cidade de Braga

Dissertação de mestrado em Sociologia (área de especialização em Organizações e Trabalho)

Final report detailed description - NET Station: shaping radio for web environment

In more scientific terms, NET Station contributed to: - discuss in theoretical terms the role radio still play in contemporary societies; - examine how audiences are using sound resources on the Web; - draw up a new theoretical framework for the study of the reconfiguration of radio language on the Internet;acknowledge that people are not abandoning radio as a medium; the survey applied by the team demonstrated that there is a complementariness between traditional radio and radio on the Internet; - understand that people expect more interactivity, more opportunities to participate in content production and more diversity of contents. These results were shared with editors responsible for Portuguese radio and might influence the offer made available by these radio corporations from now on; - demonstrate that the Internet is underexplored in terms of sound and acoustic communication; - promote the production of new sound narratives to be available on the Internet;

Las palabras son semillas…: aquisição e ampliação de vocabulário com recurso ao audiovisual

Relatório de estágio de mestrado em Ensino do Português no 3º Ciclo do Ensino Básico e Ensino Secundário e de Espanhol nos Ensinos Básico e Secundário

O processo de legitimação e a gestão de impressões na comunicação organizacional: O caso da EDP – Energias de Portugal, S.A.

Tese de Doutoramento Ciências Empresariais

Localização de conteúdos: experiência de estágio na Bloomidea

Relatório de estágio de mestrado em Tradução e Comunicação Multilingue

A tradução de negócios e projetos on-line na empresa Bloomidea

Relatório de estágio de mestrado em Tradução e Comunicação Multilingue

Mobilidade social, identidade e valores: o regresso de emigrantes no Minho

Dissertação de mestrado em Sociologia (área de especialização em Políticas Comunitárias e Cooperação Territorial)

The Phenomenon of international new ventures, global start-ups, and born-globals: what do we know after a decade (1993-2002) of exhaustive scientific inquiry?

In this paper, 27 studies from the last decade which deal more or less explicitly with the International New Venture, global start-up or born-global phenomenon are first identified, and then fully examined and critically assessed as a basis for obtaining an adequate view of the state-of-the-art of this increasingly important research avenue in the field of International Entrepreneurship (IE). The methodology used for this synthetic review allow us to analyze a number of recent, purposefully-chosen studies that are systematically compared along the following criteria: 1) main objective and type of research; 2) theoretical framework/s of reference, 3) methodological issues, and 4) main findings and/or conclusions. As a result of this literature review, a critical assessment follows in which the most relevant benefits and contributions as well as potential drawbacks, limitations or major discrepancies in the research activities conducted so far are discussed. Finally, some suggestions and implications are provided in the form of future research directions.

Collaboration strategies and technological innovation: a contractual perspective of the relationship between firms and techonological centers

In this paper, a theoretical framework for analyzing the selection of governance structures for implementing collaboration agreements between firms and Technological Centers is presented and empirically discussed. This framework includes Transaction Costs and Property Rights’ theoretical assumptions, though complemented with several proposals coming from the Transactional Value Theory. This last theory is used for adding some dynamism in the governance structure selection. As empirical evidence of this theoretical explanation, we analyse four real experiences of collaboration between firms and one Technological Center. These experiences are aimed to represent the typology of relationships which Technological Centers usually face. Among others, a key interesting result is obtained: R&D collaboration activities do not need to always be organized through hierarchical solutions. In those cases where future expected benefits and/or reputation issues could play an important role, the traditional more static theories could not fully explain the selected governance structure for managing the R&D relationship. As a consequence, these results justify further research about the adequacy of the theoretical framework presented in this paper in other contexts, for example, R&D collaborations between firms and/or between Universities or Public Research Centers and firms.

Invoking a cartesian product structure on social states: new resolutions of Sen's and Gibbard's impossibility theorems

The purpose of this article is to introduce a Cartesian product structure into the social choice theoretical framework and to examine if new possibility results to Gibbard's and Sen's paradoxes can be developed thanks to it. We believe that a Cartesian product structure is a pertinent way to describe individual rights in the social choice theory since it discriminates the personal features comprised in each social state. First we define some conceptual and formal tools related to the Cartesian product structure. We then apply these notions to Gibbard's paradox and to Sen's impossibility of a Paretian liberal. Finally we compare the advantages of our approach to other solutions proposed in the literature for both impossibility theorems.

Forward induction and the excess capacity puzzle: An experimental investigation.

While the theoretical industrial organization literature has long argued that excess capacity can be used to deter entry into markets, there is little empirical evidence that incumbent firms effectively behave in this way. Bagwell and Ramey (1996) propose a game with a specific sequence of moves and partially-recoverable capacity costs in which forward induction provides a theoretical rationalization for firm behavior in the field. We conduct an experiment with a game inspired by their work. In our data the incumbent tends to keep the market, in contrast to what the forward induction argument of Bagwell and Ramey would suggest. The results indicate that players perceive that the first mover has an advantage without having to pre-commit capacity. In our game, evolution and learning do not drive out this perception. We back these claims with data analysis, a theoretical framework for dynamics, and simulation results.

Social capital and government in the production of public goods

As a response to the rapidly growing empirical literature on social capital and the evidence of its correlation with government performance, we build a theoretical framework to study the interactions between social capital and government's action. This paper presents a model of homogeneous agents in an overlapping generations framework incorporating social capital as the values transmitted from parent to child. The government's role is to provide public goods. First, government expenditure is exogenously given. Then, it will be chosen at the preferred level of the representative agent. For both setups the equilibrium outcomes are characterized and the resulting dynamics studied. Briefly we include an analysis of the effect of productivity growth on the evolution of social capital. The results obtained caution caution against both the crowding out effect of the welfare state and the impact of sustained economic growth on social capital.