Informação para negócios: os novos agentes do conhecimento e a gestão do capital intelectual

A evolução das características e as necessidades dos diferentes usuários de informação em empresas vêm determinando, ao longo do tempo, não apenas a criação de diversos tipos de sistemas de informação para atendê-los, como também uma constante adaptação do perfil de formação acadêmica e de atuação dos profissionais da informação. Ao primeiro e tradicional modelo de biblioteca técnica de empresa, seguiram-se os centros de documentação, os centros de informação, as bibliotecas virtuais, os sistemas de inteligência competitiva e, atualmente, os programas de gestão do conhecimento. O reconhecimento da importância estratégica da administração do conhecimento e do capital intelectual das empresas configura-se como a mais recente fase de evolução na gestão da informação. Os diferentes modelos de sistemas de informação para empresas já surgidos, apesar de distintos, não se excluem e convivem, ainda que parcela significativa dos profissionais da informação não venha acompanhando e se adaptando a essa evolução e esteja perdendo espaço de atuação para profissionais de outras áreas.

La reconnaissance du capital immatériel: quels enjeux pour l'évaluation d'entreprise?

Le capital immatériel a pris une importance croissante dans de nombreuses entreprises, mais les règles comptables ne permettent généralement pas de faire figurer ses composantes dans les états financiers publiés en fin d'année. Cet article se focalise sur les conséquences de la normalisation comptable actuelle sur l'évaluation des entreprises. Il discute également du rôle des informations extra comptables sur les actifs immatériels, divulguées volontairement par les entreprises pour aider les investisseurs à évaluer les entreprises. Enfin, le rôle des analystes financiers est évoqué : leur expertise devient essentielle pour apprécier l'impact du capital immatériel sur le devenir des entreprises et, par conséquent sur leur valeur.

Informação para negócios: os novos agentes do conhecimento e a gestão do capital intelectual

A evolução das características e necessidades dos diferentes usuários de informação em empresas vem determinando, ao longo do tempo, não apenas a criação de diversos tipos de sistemas de informação para atendê-los, como também uma constante adaptação do perfil de formação acadêmica e de atuação dos profissionais da informação. Ao primeiro e tradicional modelo de biblioteca técnica de empresa seguiram-se os centros de documentação, os centros de informação, as bibliotecas virtuais, os sistemas de inteligência competitiva e, atualmente, os programas de gestão do conhecimento. O reconhecimento da importância estratégica da administração do conhecimento e do capital intelectual das empresas configura-se como a mais recente fase de evolução na gestão da informação. Os diferentes modelos de sistemas de informação para empresas já surgidos, apesar de distintos, não se excluem e convivem, ainda que parcela significativa dos profissionais da informação não venha acompanhando e se adaptando a essa evolução e esteja perdendo espaço de atuação para profissionais de outras áreas.

Redes e capital social: o enfoque da informação para o desenvolvimento local

O acesso à informação é um elemento-chave para o desenvolvimento econômico e social de comunidades e grupos sociais. A capacidade de obter informações, além dos contornos restritos da própria comunidade, é parte do capital relacional dos indivíduos e grupos. As transformações dependem das redes existentes entre os indivíduos do grupo e atores localizados em outros espaços sociais, ou seja, do capital social da comunidade. Por ser tratado como capital, da mesma forma que o capital humano ou financeiro, investimentos para sua ampliação devem permitir retornos ou benefícios, servindo de base para o desenvolvimento, o que tem sido amplamente pesquisado. O uso da metodologia de análise de redes sociais vem se difundindo rapidamente, nos últimos anos, trazendo contribuições significativas para a compreensão do papel do capital social no desenvolvimento. A construção de redes sociais e a conseqüente aquisição de capital social estão condicionadas por fatores culturais, políticos e sociais. O próprio conceito de capital social é multidimensional, o que significa incorporar vários níveis e unidades de análise. A combinação da metodologia de análise de redes com uma base teórica sólida amplia os espaços de pesquisa, em um espectro que vai das pesquisas sobre o acesso às informações básicas sobre saúde pública em comunidades urbanas ao comércio internacional, passando pela análise do desenvolvimento regional, através do estudo dos arranjos produtivos locais.

Do we fear tax competition among new and old European countries ?

The purpose of this paper is to study both theoretically and empirically tax competition in the enlarged EU and to provide some insights on ongoing reforms concerning business taxation. We support the idea that even if one can observe cuts in "new" members statutory business tax rates, this should not result in fiercer tax competition between the "core" and "the "periphery" since infrastructure endowments and the existence of agglomeration rents in the core of the EU may prevent (at least partially) activities to relocate to the "new" members.

Road Use Tax Fund Efficiency Report, December 31, 2013

Senate File 2314, 84th General Assembly, states the Iowa Department of Transportation shall submit quarterly reports regarding the implementation of efficiency measures identified in the "Road Use Tax Fund Efficiency Report," January 2012. This report shall provide details of activities undertaken in the previous quarter relating to one-time and long-term program efficiencies and partnership efficiencies. Issues covered include savings realized from the implementation of particular efficiency measures; updates concerning measures that have not been implemented; efforts involving cities, counties, other jurisdictions, or stakeholder interest groups; any new efficiency measures identified or undertaken; and identification of any legislative action that may be required to achieve efficiencies.

Does human capital stimulate investment in physical capital?: Evidence from a cost system framework

The direct effect of human capital on economic growth has been widely analysed in the economic literature. This paper, however, focuses on its indirect effect as a stimulus for private investment in physical capital. The methodological framework used is the duality theory, estimating a cost system aggregated with human capital. Empirical evidence is given for Spain for the period 1980-2000. We provide evidence on the indirect effect of human capital in making private capital investment more attractive. Among the main explanations forthis process, we observe that higher worker skill levels enable higher returns to be extracted from investment in physical capital.

Human capital spillovers, productivity and regional convergence in Spain

This paper analyses the differential impact of human capital, in terms of different levels of schooling, on regional productivity and convergence. The potential existence of geographical spillovers of human capital is also considered by applying spatial panel data techniques. The empirical analysis of Spanish provinces between 1980 and 2007 confirms the positive impact of human capital on regional productivity and convergence, but reveals no evidence of any positive geographical spillovers of human capital. In fact, in some specifications the spatial lag presented by tertiary studies has a negative effect on the variables under consideration.

Distributing State Road Use Tax Funds to Counties, HR-386, 1996

Iowa's county road system serves many critical functions in a changing environment. Many counties with very different social, economic, and demographic circumstances do not have adequate resources to provide the desired level of service on their secondary road systems. How the state's Road Use Tax Fund (RUTF) is distributed among counties is therefore of great importance. This report presents the results of a year-long study of how to distribute RUTF resources among Iowa's 99 counties. The project was undertaken at the request of county engineers who wish to replace the current method of allocation with one that is more stable, comprehensible, and predictable. This report describes the current allocation method, examines how other states distribute road funds to counties, and discusses potential allocation factors that could be included in a revised procedure. The process undertaken to narrow the range of possible formulas and determine the one to recommend is summarized. Finally, the report presents the allocation formula recommended by the project advisory committee, along with how it would operate.

Phenotypic stability and genetic gains in six-year girth growth of Hevea clones

Rubber tree [Hevea brasiliensis (Willd. ex Adr. de Juss.) Müell. Arg.] budgrafts of seven clones were evaluated on five contrasting sites in the plateau region of the São Paulo State, Brazil. The objective of this work was to study the phenotypic stability for girth growth. The experimental design was a randomized block design with three replications and seven treatments. Analysis of variance of girth at six-year plant growth indicated a highly significant clone x site interaction. Only linear sites and clone x site components of clone x year interaction were significant, indicating that the performance of clones over sites for this trait could be predicted. The clones GT 1 and PB 235 showed the greatest stability in relation to girth growth, with foreseen responses to change, introduced in the sites. The clones PB 235 and IAN 873 showed significative difference in relation to regression coefficient, representing clones with specific adaptability on favorable and unfavorable sites respectively. The clone GT 1 became the most promissory one in the study of stability and adaptability even showing low girth growth. Expected genetic gains from planting sites, along with estimates of clonal variance and repeatability of clonal means are generally greatest or close to the greatest when selection is done at the same site.

Iowa Workforce Development Annual Report Fiscal Year 2013

The past fiscal year brought some improvements in the Iowa economy that should position the state for stronger hiring in the year ahead. The housing market is on solid footing, and hiring is broader in scope, including a number of the service-providing industries that had been on hold for some time. State and local government fiscal conditions have also stabilized due to a rise in tax revenues. This means that government cutbacks will be less of a drag on overall job growth. During FY 2013, Iowa’s non-farm jobs advanced by 19,200 (+1.3 percent) compared to 23,000 (+1.6 percent) for the prior fiscal year. Although manufacturing continued to post the largest over the year job gain at close to 5,600, job growth shifted away from manufacturing to the service providing industries by mid-year. Annual job gains of 2,000 or more were reflected in professional and business services, education and health, leisure and hospitality, retail trade and financial activities. Statewide non-farm employment averaged 1,517,700 in FY 2013, the highest level achieved since the record of 1,524,800 in FY 2008.

Road Use Tax Fund Efficiency Report, March 2014

Senate File 2314, 84th General Assembly, states the Iowa Department of Transportation shall submit quarterly reports regarding the implementation of efficiency measures identified in the "Road Use Tax Fund Efficiency Report," January 2012. This report shall provide details of activities undertaken in the previous quarter relating to one-time and long-term program efficiencies and partnership efficiencies. Issues covered include savings realized from the implementation of particular efficiency measures; updates concerning measures that have not been implemented; efforts involving cities, counties, other jurisdiction, or stakeholder interest groups; any new efficiency measures identified or undertaken; and identification of any legislative action that may be required to achieve efficiencies.