Análisis económico de los costos externos ambientales de la generación de energía eléctrica

Incluye Bibliografía

Análisis económico de externalidades ambientales. Guía para decisores

Incluye Bibliografía

Globalización y servicios: cambios estructurales en el comercio internacional

Incluye Bibliografía

Introducción a la gestión del conocimiento aplicada al sector público

Versión revisada ingresada en Biblioteca (93759)

Políticas de ciencia y tecnología y el Sistema Nacional de Innovación en la Argentina

Incluye Bibliografía

Creación de competencias en ambientes locales y redes productivas

Incluye Bibliografía

Incentivos tributarios, ahorro e inversión en Centroamérica

Add.1: Anexo estadístico

Mapas mentais: uma proposta de metodologia de design para a sustentabilidade

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Estudo de caso de avaliação dos ativos intangíveis utilizando o modelo de excelência de gestão do prêmio nacional da qualidade

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Crecimiento económico y productividad en América Latina: Una perspectiva por industria, según la base de datos LA-KLEMS

Incluye bibliografía.

O IDEB como política de regulação do Estado e legitimação da qualidade: em busca de significados

Abstract This paper discusses the quality of basic education legitimized by the external evaluation and publicized by the Basic Education Development Index (IDEB) - an index that combines the performance of students in the assessment and the school flow, culminating with the establishment of an objective parameter (grade) that aims to reflect the Brazilian educational quality. The arguments are based on the premise that these two elements are incipient to determine the quality of education in the country without taking into account other factors that affect quality, namely: socio-economic and cultural level of the students, teacher training, enhancement of teaching, tangible and intangible working conditions, school management, school infrastructure, supplies, etc. The reflection leading to the debate on the lack of evidence to establish the quality of education travels the ways of the external evaluation in Brazil, the technical rationality of the school management referenced primarily by the IDEB and its governance to achieve the goals determined by this index. The purpose of this essay is to contribute to the current debate on the IDEB as a proposer and mobilizer of policies for the Brazilian public schools.

Intangible resources and organization capital: measurement and economic evaluation

Intangible resources have raised the interests of scholars from different research areas due to their importance as crucial factors for firm performance; yet, contributions to this field still lack a theoretical framework. This research analyses the state-of-the-art results reached in the literature concerning intangibles, their main features and evaluation problems and models. In search for a possible theoretical framework, the research draws a kind of indirect analysis of intangibles through the theories of the firm, their critic and developments. The heterodox approaches of the evolutionary theory and resource-based view are indicated as possible frameworks. Based on this theoretical analysis, organization capital (OC) is identified, for its features, as the most important intangible for firm performance. Empirical studies on the relationship intangibles-firm performance have been sporadic and have failed to reach firm conclusions with respect to OC; in the attempt to fill this gap, the effect of OC is tested on a large sample of European firms using the Compustat Global database. OC is proxied by capitalizing an income statement item (Selling, General and Administrative expenses) that includes expenses linked to information technology, business process design, reputation enhancement and employee training. This measure of OC is employed in a cross-sectional estimation of a firm level production function - modeled with different functional specifications (Cobb-Douglas and Translog) - that measures OC contribution to firm output and profitability. Results are robust and confirm the importance of OC for firm performance.

The International Financial Reporting Standards and Their Implementation into the US Accounting System

This paper examines the differences between the International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP). The areas closely examined are the differences inrevenue recognition and reporting of intangibles. By investigating the differences in the two sets of standards I put into context the changes that would be necessary for domestic companies adopting the IFRS. The differences between these two standards are important because the implementation of IFRS into the U.S. is a current issue for domestic companies. It is important to note how the new standards will affect different companies in different ways. Depending on the size and industry, some companies will have a harder time transitioning to the new standards. However, once these companies make the transition to IFRS they will have better recognition and reporting of revenues and intangibles.