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Статті в журналах з теми "Public intangible assets"
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Frey, Hannes, and Andreas Oehler. "Intangible assets in Germany." Journal of Applied Accounting Research 15, no. 2 (September 2, 2014): 235–48. http://dx.doi.org/10.1108/jaar-07-2014-0068.
Повний текст джерелаАнотація:
Purpose – Intangible assets are regarded as the future value drivers of company performance. However, hardly anything is known about the actual importance and influence of intangible assets. The purpose of this paper is to fill this gap, so the authors analyse the German stock market index DAX and accomplish a survey among the German Certified Public Accountants (CPAs) concerning intangible assets. Design/methodology/approach – In a first step, the authors analyse the balance sheet data and the corresponding notes of the companies with regard to reported values of intangible assets and applied valuation methods. The sample period covers the years from 2005 to 2008. In a second step, the authors analyse the statements of the German CPAs with regard to intangible assets. The authors sent a standardised questionnaire to all 180 offices of the top ten German auditing firms. Findings – The results indicate that intangible assets have gained in importance, while information on valuation methods is still scarce. According to the German CPAs, the current influence of intangible assets on company performance is on a high level and even will increase during the next few years. The mostly used valuation approach for the fair value measurement of patented technologies is the income approach. Furthermore, the accounting standards leave room for accounting policy – a result which casts doubt on the reliability of financial statements. Originality/value – For the first time not only annual balance sheet data but also corresponding notes regarding intangible assets are analysed. The findings are connected with a survey of an expert group for the valuation of intangibles.
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Aleynikova, Marina. "Federal accounting standard for public finance “Intangible assets”: compliance with current legislation and IFRS OS." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 4 (April 1, 2020): 12–18. http://dx.doi.org/10.33920/med-17-2004-02.
Повний текст джерелаАнотація:
Starting from January 1, 2021, the Federal accounting standard for public finances “Intangible assets” is being introduced. The article focuses on the use of new approaches by public sector organizations to organize accounting (budget) accounting of intangible assets, as well as their correlation with the requirements of current legislation and the international public sector financial reporting standard IFRS OS 31 “Intangible assets”.
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Druzhilovskaya, T. Y. "Directions for further development of accounting for intangible assets." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 8 (August 22, 2022): 5–12. http://dx.doi.org/10.33920/med-17-2208-01.
Повний текст джерелаАнотація:
Intangible assets occupy an increasingly significant place in the activities of organizations of various forms of ownership and various industries (including healthcare). This sets the task of developing accounting regulations that would ensure the formation of complete and reliable information about intangible assets. Currently, the accounting of intangible assets of commercial organizations and non-profit organizations that do not belong to the public sector is regulated by PBU 14/2007 “Accounting for intangible assets”. At the same time, the adopted Program for the further reform of Russian accounting provides for the adoption of a new FSB “Intangible Assets” for commercial organizations and non-profit organizations that do not belong to the public sector. In order to implement this Program, the Accounting Development Fund “National Non-State Accounting Regulator “Accounting Methodological Center” (Foundation “NRBU “BMC”) developed and published for discussion the FSBU Draft “Intangible Assets”. The innovations of this Project are analyzed in this article. The Russian Accounting Standards Reform Program aims at further convergence of Russian Federal Accounting Standards (FSBU) with IFRS regulations. In this regard, it is of interest to study the degree of convergence of the regulations of the FSBU Project “Intangible Assets” with the regulations of IAS 38 “Intangible Assets”. The research methods were comparison, analysis, synthesis, grouping method, systemic and logical approaches. As a result of the study, the article identified and substantiated aspects of greater proximity of the regulations of the FSBU Project “Intangible Assets” to the regulations of IFRS (IAS) 38 in comparison with the regulations of PBU 14/2007, as well as such issues of accounting for intangible assets, for which the FSBU Project “Intangible Assets” differs from IAS 38.
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Brooks, Robert, and Bill Dimovski. "The Importance of Intangible Assets in Initial Public Offerings." International Journal of Knowledge, Culture, and Change Management: Annual Review 4, no. 1 (2005): 0. http://dx.doi.org/10.18848/1447-9524/cgp/v04/50207.
Повний текст джерела
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Hasprová, Olga, Zdeněk Brabec, and Jiří Rozkovec. "Intangible assets disclosed by public universities in Czech Republic." Journal of International Studies 11, no. 1 (March 2018): 67–79. http://dx.doi.org/10.14254/2071-8330.2018/11-1/5.
Повний текст джерела
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Vlasova, O. M., B. B. Gorelov, L. M. Korzhueva, and L. V. Postnikova. "Reflection of the life cycle of an intangible asset in the accounting of a budgetary institution of the agro-industrial complex." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 7 (July 25, 2022): 488–97. http://dx.doi.org/10.33920/sel-11-2207-03.
Повний текст джерелаАнотація:
The development of accounting in the public sector of the agro-industrial complex has significantly affected the accounting of intangible assets. With the application of the Standard, the approach to accounting for intangible assets has changed, now it is based on the principles of IFRS, therefore, intangible assets themselves can be presented from a different point of view. The authors of the article attempt to consider intangible assets as a life cycle model, which has not yet been applied to the concept of intangible assets. The algorithm of managerial decision-making and accounting of intangible assets at each stage of its life cycle is also proposed.
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Tunin, S. A., A. V. Frolov, V. I. Khoruzhy, and T. M. Vorozheykina. "Reflection of the life cycle of an intangible asset in the accounting of a budgetary institution of the agro-industrial complex." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 7 (July 25, 2022): 473–87. http://dx.doi.org/10.33920/sel-11-2207-02.
Повний текст джерелаАнотація:
The development of accounting in the public sector of the agro-industrial complex has significantly affected the accounting of intangible assets. With the application of the Standard, the approach to accounting for intangible assets has changed, now it is based on the principles of IFRS, therefore, intangible assets themselves can be presented from a different point of view. The authors of the article attempt to consider intangible assets as a life cycle model, which has not yet been applied to the concept of intangible assets. The algorithm of managerial decision-making and accounting of intangible assets at each stage of its life cycle is also proposed.
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Vasconcelos, Tiago De, and Rogerio Marino. "Relation between intangible assets, macroeconomic environment, and market value of German public companies - period from 1999 to 2016." Revista Brasileira de Administração Científica 11, no. 3 (June 3, 2020): 1–14. http://dx.doi.org/10.6008/cbpc2179-684x.2020.003.0001.
Повний текст джерелаАнотація:
The present paper is aimed to investigate the relation of intangible assets, macroeconomic data and market value of German public companies from 1999 to 2016. This paper innovates in relation to those who used the theoretical reference of the neoclassical production function by introducing ranges of variations for the main variables of the model (growth rate of sales, rate of return to fixed capital, rate of return for German bonds, internal product growth rates, discount rates) to verify if the contribution of intangibles is supported by significant changes in the variables essential for estimating the model. Entrepreneurs and executives believed that the key to success in business was associated with its tangible assets and what they were able to produce. Recently it was realized that the value of a company is not restricted to tangible assets, but also to the assets with no physical form, such as trademarks, intellectual capital, patents, and other intangible assets. The verification of the impact of the intangibles on the company's market value is made through proxies according to the methodology proposed by Gu & Lev (2011), the Euribor rate and the Credit Default Swap as a country risk proxy and sensitivity analysis for the weighting weighing of Ebitda and for economic growth assumptions. The methodological approach is a test-based quantitative research by using analysis of correlation and regression with panel data using STATA-15 software in order to determine the impact of intangible assets on the market value of the company. The sample was extracted from the Capital IQ database of all public companies listed in Germany from 1999 to 2016 on annual basis. As a result, it was verified that Ebitda is a consistency element of intangibility, and it impacts the IDE and IC calculation over time, with positive relation with Market Value of German companies, but partial evidences that generate added value to shareholders.
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Rautiainen, Antti, and Vilma Luoma-aho. "Reputation and financial reporting in Finnish public organizations." Journal of Public Budgeting, Accounting & Financial Management 33, no. 4 (April 9, 2021): 487–511. http://dx.doi.org/10.1108/jpbafm-10-2020-0179.
Повний текст джерелаАнотація:
PurposeThis article analyzes the links between financial reports and reputation in the context of Finnish public sector organizations. In general, the paper discusses the accounting treatment of intangible and tangible assets and the quality and relevance of public sector financial reporting.Design/methodology/approachFor data, we combine three data sets: financial statement information of eight anonymous Finnish public organizations, the results of a reputation survey among their key stakeholders (N = 914) and a sample of the social media sentiment around the organizations.FindingsOur findings suggest that a decrease in spending and, surprisingly in the nonprofit sector, an increase in the surplus, indicate better perceived financial performance. An increase in surplus is positively linked with the reputational factors, for example, trust. However, disclosing excessive amounts of information, for example, in financial reporting seems to contribute to negative discussions on social media.Practical implicationsWe highlight the importance of managing intangibles, including those not recognized in the balance sheet, such as reputation. We present three propositions with potential managerial relevance.Originality/valueDespite the considerable amount of financial information disclosed by public sector organizations, few studies have analyzed its relevance or connection to reputation. This first-of-a-kind paper combines intangible and tangible assets by analyzing how financial data and intangible reputation are linked in the public sector accounting context. Six reputational factors were discovered, and financial performance was found to correlate with trust in the public sector.
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Kanapickienė, Rasa. "Control measures in the accounting of intangible assets of public sector entities." Buhalterinės apskaitos teorija ir praktika, no. 16 (July 5, 2019): 19–27. http://dx.doi.org/10.15388/batp.2014.no16.2.
Повний текст джерелаАнотація:
Effective internal control helps to guarantee performance policy in an organization, achievement of the set aims; it also reveals the prospects of development, helps to indicate and manage risk so that the risk tolerance limit is maintained. One of the goals of internal control system is to ensure the reliability and sufficiency of information and financial statements. Accounting regulations set a great variety of control measures that must be guaranteed by the accounting policy adopted in a public sector entity. Yet governmental audit designates that a great share of distortions in financial statements are related with assets accounting. The object of the research is internal control measures in the accounting of intangible assets of public sector entities. The aim of the research is to investigate the regulation of internal control measures by creating the accounting policy of intangible assets of public sector entities. The article analyses and systematizes internal control measures determined in the methodological aspect of accounting policy of intangible assets of a public sector entity.
Дисертації з теми "Public intangible assets"
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Andersson, Josefin, and Beatrice Johansson. "Value and proportions of intangible assets : A comparison between the private- and the public sector." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-29980.
Повний текст джерелаАнотація:
Organizations within the public- and the private sector have different aims with their accounting. Privately held organizations often have the intention to make profit, while authorities within the public sector aim to provide citizens with different services. The difference between these two sectors is also visible in the legislation, where International Accounting Standards Board set the standards for privately held organizations and Ekonomistyrningsverket do the same for the public sector. Because of the larger demand by the society for knowledge and technology, included in the category intangible assets, these are more emphasized in the accounting for organizations. Intangible assets are although linked with complexity which is associated with the measurement. The purpose of this study is therefore to see whether there are any existing differences in how to measure and value intangible assets and internally generated ones between listed companies in the private sector and authorities operating in the public sector. This study is conducted with both a qualitative and quantitative perspective. The data collected for this study is secondary, and is gathered through samples of annual reports from different companies in order to be representative for the whole population. The main results of this study is that there are differences in the measurement and valuation of intangible assets dependent on which sector an organization operates within and this is not due to the standards and regulations. The differences are visible in the percentage change in value of intangible assets since they fluctuate more heavily in the private sector than in the public sector. Simultaneously, the proportions of internally generated intangible assets compared to intangible assets in general differ between the two sectors.
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Lorini, Marcela. "Contribuições ao estudo do tratamento contábil dos ativos intangíveis no setor público." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2018. http://hdl.handle.net/10183/183297.
Повний текст джерелаАнотація:
A partir de 2004, a Contabilidade Pública brasileira está passando por uma série de modificações na busca da adequação normativa, inclusive, para tratamento dos ativos intangíveis. Desde os primeiros esforços para a convergência da Contabilidade Pública com os padrões internacionais, com a criação de um grupo de estudos específico para esta finalidade, até 2014, o processo de implantação das mudanças não havia ocorrido na prática, apesar de todo o esforço do CFC, STN e Secretaria Executiva do Ministério da Fazenda. Porém, em 2015, com a adequação do sistema e a publicação da Portaria nº 548, foi fixado um cronograma para adoção gradual dos procedimentos contábeis patrimoniais até 2021. Este estudo teve como objetivo realizar uma série de apontamentos necessários ao tratamento contábil dos ativos intangíveis no setor público, dada sua obrigatoriedade a partir de 2019. Para tal foram revisados os aspectos normativos sobre ativos intangíveis que devem ser dispensados ao tratamento dos ativos intangíveis no setor público brasileiro. E os resultados obtidos foram que os maiores desafios a serem enfrentados pelos profissionais do setor público serão: (a) a busca pelo entendimento do conceito e definição do ativo; (b) a análise da incerteza e risco quanto à ocorrência dos benefícios econômicos futuros; (c) a verificação da relevância e confiabilidade da informação contábil; (d) a escolha de uma base de mensuração adequada; (e) a diferenciação entre os gastos com pesquisa e desenvolvimento; (f) a classificação e determinação da vida útil do ativo intangível, e; (g) avaliação de como aplicar estes procedimentos contábeis patrimoniais na área governamental. Tais desafios demandam capacitação dos funcionários, por meio do estudo da teoria contábil, das normas brasileiras e internacionais de contabilidade e das orientações específicas dos órgãos reguladores, e requerem apoio da gestão de cada instituição pública para que o tratamento se dê de acordo com as normativas e de forma efetiva.Brazilian Public Accounting has undergone a series of modifications in search for normative adequation, including the treatment of intangible assets, since 2004. From the earliest efforts to bring Public Accounting to international standards, with the creation of a specific study group for this purpose, by 2014, the process of implementing changes had not taken place in practice, despite the whole effort of the CFC, STN and Executive Secretariat of the Ministry of Finance. However, in 2015, with the system adequation and the publication of Order No. 548, a schedule was established for the gradual adoption of accounting procedures until 2021.This study aimed to make a series of necessary notes on the accounting treatment of intangible assets in the public sector, given its mandatory start in 2019. The results obtained were that the greatest challenges to be faced by the professionals of the public sector are: (a) the quest for understanding the concept and the definition of the asset; (b) the analysis of the uncertainty and risks regarding the occurrence of future economic benefits; (c) the verification of the relevance and reliability of the accounting information; (d) the choice of an appropriate measurement basis; (e) the differentiation between research and development expenses; (f) the classification and determination on the lifespan of the intangible asset; and (g) evaluation of how to apply these accounting procedures in the government area. These challenges require the training of employees, through the study of the accounting theory, the Brazilian and international accounting standards and specific guidelines of regulatory agencies, and require support of each public institution’s management so that the treatment is effective and in accordance with the regulations.
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Blanchet, Pierre-Adrien. "La valorisation du patrimoine immatériel des personnes publiques." Thesis, Paris 2, 2018. http://www.theses.fr/2018PA020087.
Повний текст джерелаАнотація:
Depuis une dizaine d’années, les personnes publiques prennent conscience du potentiel économique que représente leur "patrimoine immatériel". A l’analyse, celui-ci présente une grande diversité dans sa composition et comprend ainsi tout à la fois des éléments non appropriés et des éléments appropriés, qualifiables de "propriétés publiques immatérielles". Les personnes publiques doivent impérativement trouver un équilibre entre différents impératifs dans la valorisation qu’elles opèrent de leur "patrimoine immatériel". Elles doivent en effet pouvoir en tirer de nouvelles ressources financières en les exploitant tout en en assurant une protection adéquate. Les éléments non appropriés du "patrimoine immatériel" font souvent l’objet de régimes juridiques autonomes qui, dans l’ensemble, permettent aux personnes publiques d’en envisager une valorisation équilibrée. Quant aux propriétés publiques immatérielles, la démonstration se concentrera sur les difficultés rencontrées pour les faire bénéficier du régime de la domanialité – qu’elle soit publique ou privée –, puis sur les options envisageables pour mettre un place un régime juridique susceptible d’en assurer une valorisation optimaleOver the past decade, public entities have become aware of the economic potential of their "intangible assets". Upon analysis, such assets are highly diversified and include both irrelevant and relevant items, which can be described as "intangible public properties". It is critical for public entities to achieve a balance between different constraints when promoting their "intangible assets". They must be able to generate new financial resources from such assets by exploiting them while ensuring its adequate protection. Irrelevant elements usually included in the "intangible assets" are often subject to autonomous legal regimes which, taken altogether, allow public entities to contemplate a balanced valuation. As for intangible public properties, the analysis will focus on the challenges faced while incorporating them into the domain regime - whether public or private - and then on the available options to implement a legal regime capable of ensuring an optimal valuation
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Segal, Andy. "The High Cost and Value of Patents: Finding the Appropriate Balance Between the Rights of the Inventor and the Advancement of Society." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/400.
Повний текст джерелаАнотація:
Property rights are the backbone of Western Civilization. Capitalism can only be successful if individuals feel secure about the ownership of their assets. Patents are the property rights granted to the inventor by the government. Without these rights, inventors will find it extremely difficult monetizing their contributions to society. Thus, in an effort to incentivize innovation and commit society to human progress, our Founding Fathers built our country on a strong set of intellectual property rights.
At the same time, nothing impedes innovation like a monopoly and, in essence, all a patent amounts to is a monopoly, the right to exclude others from monetizing a specific innovation over an extended period of time. Hence, at the margin, patents increase the incentive to create new patentable knowledge, while simultaneously also stifling the dissemination of that knowledge. A good patent system strikes the right balance between innovation and a government-granted, anti-competitive monopoly.
After a 20-year period of an unprecedentedly pro-patent environment in the United States, the value of patents has never been higher. Patents, as opposed to their intended use of incentivizing innovation, are now seen as a form of protection against litigation, and also a weapon to litigate patent infringements to extract license fees and royalty payments from companies who are supposedly in violation of these patents. The pendulum has swung, and patents are now stifling innovation to an extent not conceived of by our Founding Fathers. This thesis will explore the reasons for the extreme increase in the value of patents over the years and will attempt to propose a plan of action to swing the pendulum back where our Founding Fathers originally intended it to be.
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Eichlerová, Gabriela. "Možnosti implementace některých standardů IPSAS do české účetní legislativy." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162530.
Повний текст джерелаАнотація:
This diploma thesis deals with possibilities of implementation of chosen International Public Sector Accounting Standards (IPSAS) into Czech Accounting Legislation. It also describes key characteristics of public sector and general concepts contained in Conceptual Framework. Selected IPSAS are analyzed and compared with national standards in order to outline possibilities of implementation of international approaches to Czech Accounting Legislation. The main part of the thesis is focused on the folowing specific areas: tangible and intangible assets, impairment and non-exchange transactions.
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Martins, Filomena Maria Fonseca Correia. "Certificação da formação profissional nos Serviços Municipalizados de Água e Saneamento de Almada." Master's thesis, Instituto Superior de Economia e Gestão, 2021. http://hdl.handle.net/10400.5/21653.
Повний текст джерелаАнотація:
Mestrado em Gestão de Recursos HumanosEste projeto teve como objetivo a revisão do processo formativo dos Serviços Municipalizados de Água e Saneamento (SMAS) de Almada, com vista à preparação da sua certificação.Esta certificação implica a implementação de um sistema de gestão garante de melhoria contínua desta importante vertente da gestão de recursos humanos, com vista à obtenção do máximo benefício para a organização e para os trabalhadores e, por inerência, para o serviço público e sociedade.Metodologicamente o projeto passou por uma revisão bibliográfica relacionada com o tema da formação e desenvolvimento profissional, enquanto ferramenta de gestão estratégica de pessoas, com impacto positivo nos ativos intangíveis e no desempenho das organizações e na sociedade, com o intuito de sublinhar a importância do seu investimento, para a generalidade das organizações, onde se incluem as que compõem a função pública, que consideramos terem, nesta como em outras matérias, responsabilidade social acrescida. Foi realizado um estudo documental acerca do processo existente na organização com vista à identificação dos aspetos que cumprem as exigências do referencial de certificação e propondo alterações relativamente àqueles que estavam em incumprimento.Paralelamente, esperamos que a realização deste trabalho possa contribuir para o reforço da credibilidade e valorização da atividade formativa nos SMAS de Almada.
This project aimed a review of the formative process of the Serviços Municipalizados de Água e Saneamento (SMAS) in Almada, in order to prepare it’s certification. This certification implies the implementation of a management system that guarantees the continuous improvement of this important aspect of human resources management, in order to obtain the maximum benefit for the organization and it’s workers and, inherently, for the public service and society.Methodologically, the project underwent a bibliographic review related to the topic of professional training and development, as a tool for strategic people management, with a positive impact on intangible assets and the performance of organizations and society, in order to underline the importance of their investment, for most organizations, including those that make up the civil service, which we consider to have, in this as in other matters, increased social responsibility. A documentary study was carried about the existing process in the organization, with the goal of identifying the aspects that meet the requirements of the certification framework and proposing changes regarding those that don’t. At the same time, we hope that this work can contribute to reinforcing the credibility and valorization of the training activity at SMAS Almada.
info:eu-repo/semantics/publishedVersion
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Kaplangil, Diren. "Les enjeux juridiques de l'Open Data : Les données publiques entre la patrimonialisation et dé-patrimonialisation." Thesis, Université Grenoble Alpes, 2022. http://www.theses.fr/2022GRALD001.
Повний текст джерелаАнотація:
La thématique de la libération des contenus informationnels issus du secteur public prend une dimension nouvelle avec l’engagement de l’État dans sa politique d’open data. Devenant « ouvertes » au sens libre de droits, les données publiques aujourd’hui ne sont plus considérées comme moyen de l’action publique seul au service des relations démocratiques entretenues entre l’administration et ses administrés, mais apparaissent davantage comme « infrastructure informationnelle » autour de laquelle se dessine l’économie dite « numérique ». Cette transformation quant à l’appréhension des données suscite sans doute la question de leur nature juridique, encore loin d’être précise dans les textes réglementaires. Les aménagements apportés dans le cadre du régime de l’open data semblent les rapprocher des « communs de la connaissance » et laissent penser que ces ressources ne peuvent être privatisées au profit de certains. Pourtant, les pratiques qui interviennent en matière de leur valorisation révèlent la volonté du contrôle de leur exploitation par les institutions publiques qui les détiennent, ou leurs cessionnaires, dont les modèles d’exercice s’apparentent à des formes de propriétés exclusives.Le discours de l’ouverture ne révèle pas seule la question de la nature juridique des données. En effet, la démarche d’open data se situe au cœur de la politique de l’immatériel public de l’État qui cherche à protéger et valoriser toutes ses ressources d’une manière parfois qui contrarie avec les principes de l’ouverture. Notre travail de recherche s’attache donc à l’analyse de cette relation conflictuelle créée autour de la libération des données du secteur public qui embrasse différentes thématiques à la croisée des chemins du droit public et du droit privé, plus précisément des propriétés intellectuellesThe Legal Issues of Open Data: Public data between patrimonialisation and de-patrimonialisationSince the first commitment of the French Government in its open data policy, for a decade now, the issue of free circulation of public sector information takes a new dimension. Considered as « open » in the sense of « free of any restrictive rights », public data do not serve only the democratic goal of consolidating the rights of citizens in their relations with the public authorities, but rather provide an essential « information infrastructure » which constitutes the basis of today's emerging "digital" economy. However, this transformation in apprehension of public data inevitably raises the question of their legal status, which is still far from being clarified. Whereas some adjustments brought under the regime of open data make them legally closer to the legal status of « commons », some other monopolistic practices coming from the public institutions (in particular cultural establishments or their concessionaires) in exploiting the content of their information reveal another approach which is quite close to the form of exclusive property rights.Moreover, opening public data does not only raise the question of the legal nature of these information. Indeed, these information are at the heart of the French State's public policy relating to its intangible assets seeking to protect and exploit them in a way which sometimes may enter into conflict with the principles of open data. At the crossroads of public and private law, more specifically intellectual property law, our thesis is therefore focused on the analysis of this conflictual relationship emerged around the process of proactive release of public sector data online
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Queiroz, Raimunda Maria Brito de. "Gestão do conhecimento e terceirização: estudo de caso da área de desenvolvimento de sistemas da secretaria da fazenda, Bahia." Universidade Federal da Bahia, 2009. http://www.adm.ufba.br/sites/default/files/publicacao/arquivo/raimunda_maria_b_de_queiroz.pdf.
Повний текст джерелаАнотація:
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A pesquisa tem como objetivo analisar os efeitos da terceirização para a Gestão do Conhecimento em uma estrutura administrativa de desenvolvimento de sistemas em tecnologia da informação, no setor público. Esta perspectiva abrange o entendimento sobre os mecanismos da gestão do conhecimento e o papel dos profissionais de tecnologia da informação na Organização, na Área e no ciclo de desenvolvimento de sistemas; busca analisar os ativos intangíveis representados pelo capital estrutural, de relacionamento e intelectual e o modelos de terceirização utilizados na Secretaria da Fazenda, Órgão integrante da Administração Pública Direta do Estado da Bahia, para a contratação de desenvolvimento e manutenção de sistemas em tecnologia da informação. O trabalho está fundamentado por um quadro teórico, baseado nos conceitos sobre gestão do conhecimento e seus ativos intangíveis, sobre a terceirização, os modelos e restrições legais no âmbito público e o contexto organizacional da tecnologia da informação, tendo como foco o desenvolvimento de sistemas. Foi realizada uma pesquisa de campo aplicada, na qual se abordou o problema como um estudo de caso exploratório e de cunho quali-quantitativo, privilegiando um entendimento analítico e suportado por observação, pesquisa documental e entrevistas efetuadas com o superintendente, diretor, gerentes, líderes de sistemas e gestores de sistemas da Secretaria da Fazenda do Estado da Bahia (SEFAZ-BA). O instrumento de pesquisa utilizado baseia-se em Rossatto (2003), que propõe três constructos: capital estrutural, capital de relacionamento e capital intelectual. Foram aplicados questionários seguindo o enquadre desses constructos e as respostas foram categorizadas e analisadas. Os resultados encontrados indicam a necessidade de uma efetiva gestão dos ativos intangíveis, apresentam os efeitos gerados pela terceirização nas fases do ciclo de desenvolvimento de sistemas e como o modelo de terceirização atual tem contribuído para o escape do conhecimento da Instituição e entrega de serviços em desacordo com o prazo e qualidade. Traz também contribuições de melhoria tendo em perspectiva o ambiente de desenvolvimento de sistemas e o processo “fim a fim” de gestão das demandas em tecnologia da informação.
Salvador
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Costa, Herika Crhistina Maciel de Oliveira. "Estudo comparativo dos modelos de avaliação de inovação para obtenção de capital de risco: programa governamental Criatec I - BNDES versus modelos teóricos para cálculo de intangíveis propostos na Contabilidade." Universidade do Estado do Rio de Janeiro, 2015. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=8973.
Повний текст джерелаАнотація:
Coordenação de Aperfeiçoamento de Pessoal de Nível SuperiorComo forma de impulsionar o crescimento econômico, governos de diversos países incentivam o empreendedorismo, a inovação e o desenvolvimento tecnológico. Para isto, se utilizam de programas governamentais por meio de políticas de incentivo ou subvenção econômica a empreendimentos com este perfil. No Brasil, o capital de risco público vem sendo oferecido à empresas inovadoras através dos fundos da série Criatec, com recursos do BNDES. Estas empresas possuem, principalmente, ativos intangíveis, que devem ser considerados pelos investidores em suas avaliações que antecedem o aporte de recursos. Neste contexto, esta pesquisa foi desenvolvida com o objetivo de analisar como a metodologia de avaliação de intangíveis utilizada pelo Fundo Criatec I do BNDES, como ferramenta de apoio de decisão de investimento de capital de risco público, considera os indicadores de inovação frente aos modelos teóricos propostos na literatura contábil. Para isto foi realizado estudo de campo através de entrevistas realizadas com os gestores do Fundo e com diversas empresas investidas por este. Por meio da pesquisa foi observado que é realizada profunda análise das empresas candidatas ao aporte de recursos através da avaliação de três fatores de risco. Foi possível verificar indicadores de inovação presentes nas metodologias de avaliação de intangíveis propostas na literatura contábil na análise de um destes fatores. Contudo foi possível identificar que os indicadores de inovação não são avaliados de forma pré definida e parametrizada no modelo utilizado pelo Fundo.
As a way to expand economic growth, governments of many countries encourage entrepreneurship, innovation and technological development through a series of funding and incentive policies, direct at companies with this specific profile. In Brazil, public venture capital is been ofered to innovative companies through the Criatec funds, criated by BNDES. These companies retain mostly intangible assets, wich should be considered by investors, prior to allocating funds. This research was conducted with the objective to compare the methodology for evaluating intangible assets as well as indicators of innovation used by Criatec/BNDES annalists opposed to the theoretical models proposed by accounting literature. To achieve this objective, a field study was conducted trough interviews of Criatec I fund and the CEOs of many companies that were invested upon by the fund. This research conclude through analysis is conducted on companies that apply for Criatec investments, and mainly 3 risk factors are considered by Criatec I. innovation. Indicators of innovation were actualy considered in this analysis, as well as a methodology to evaluate intangible assets. However the use of both these indicators is yet to be standardized.
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Coelho, Daniele Maia Teixeira. "A dicotomia natureza e cultura no âmbito das políticas públicas de proteção do patrimônio cultural imaterial brasileiro." Universidade de São Paulo, 2017. http://www.teses.usp.br/teses/disponiveis/106/106132/tde-08012018-105617/.
Повний текст джерелаАнотація:
Esta tese objetiva analisar em que medida a dicotomia entre natureza e cultura, fruto da cientificidade da Modernidade, apresenta-se nas políticas públicas patrimoniais culturais de proteção, especialmente, de bens imateriais como os saberes, celebrações, formas de expressão e lugares. Ainda no século presente, mantemos entendimento de que há coisas da natureza e coisas da sociedade, e mal conseguimos articular ambas num só entendimento. Isso se traduz, nesta tese, na experiência que analisamos com órgãos da Administração Pública que tratam da natureza e da cultura, definem legislação específica sobre cada tema e atuam na expectativa da proteção integral. Particularmente, analisamos as ações do Instituto do Patrimônio Histórico e Artístico Nacional (IPHAN) quanto à proteção de bens culturais imateriais. Nossa hipótese é a de que, ainda que esse órgão venha paulatinamente ampliando seu horizonte no trato da questão, ainda continua a formular diretrizes que reafirmam a separação entre natureza e cultura, material e imaterial, real e simbólico. Para atingirmos o objetivo proposto, utilizamos como metodologias a pesquisa bibliográfica na literatura especializada, a adoção de fontes documentais oficiais (em especial, dossiês de registro), a realização de entrevistas e a análise das imagens de alguns bens culturais imateriais. Neste contexto, algumas ponderações são propostas e dizem respeito à tentativa de agregar os elementos existentes nas práticas culturais, para que se avance em direção à superação da dicotomia natureza e cultura e se chegue a uma forma mais integradora de ver a questão. Uma dessas ponderações diz respeito ao momento de registro do bem imaterial, quando já seria possível invocar a presença de outros órgãos envolvidos, como o Ministério do Meio Ambiente (MMA), por exemplo, cuja atribuição é diretamente ligada ao campo do patrimônio cultural. Tal medida poderia construir políticas públicas mais holísticas, tomadas em conjunto, que levem em consideração os elementos naturais e culturais presentes no bem cultural imaterial. Além disso, consideramos a importância de ampliar a competência legal do IPHAN, possibilitando que trilhe um caminho que respeite e proteja de forma mais efetiva o simbólico e o real contidos na manifestação cultural.Our thesis aims to examine to what extent the dichotomy between nature and culture (which is a product of the modernitys scientificity) is reflected in the cultural policies of patrimonial protection, especially of intangible goods, such as knowledge, celebrations, forms of expression and places. In the 21th century, the understanding that there are things that belong to nature and others that belong to society is maintained and we can barely articulate both in only one understanding. We confirmed the existence of such understanding in our analysis of the public administration bodies experience in dealing with nature and culture, defining specific legislation on each subject and acting with the expectation of a whole protection. In particular, we have analyzed the National Historical and Artistic Heritage Institute IPHANs actions regarding the protection of intangible cultural assets. Our hypothesis is that, although the IPHAN has been gradually broadening its horizon in the treatment of the issue, it still continues to formulate guidelines that reaffirm the separation between nature and culture, material and immaterial, real and symbolic. In order to reach our goal, the used methodologies include bibliographic research in specialized literature, official documentary sources (in particular, registration dossiers), the conduction of interviews and the analyzes of some intangible cultural assets images. In this context, some considerations are proposed and concern the attempt to aggregate the existing elements in cultural practices, in order to overcome the dichotomy between nature and culture for achieving a more integrative way to face this issue. One of these considerations concerns the moment of the intangible asset registration and when it would be possible to request the involvement of other bodies, such as the Ministry of Environment, whose attribution is directly linked to the cultural heritage issue. Such a measure would allow the building of more holistic public policies, to be taken as a whole and that take into account the natural and cultural elements of the intangible cultural good. In addition, we consider the importance of extending IPHAN\'s legal competence, by allowing it to tread a path that respects and protects more effectively the symbolic and the real contained in cultural manifestation.
Книги з теми "Public intangible assets"
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Board, Accounting Standards. Goodwill & intangible assets: Working paper for discussion at public hearing. London: Accounting Standards Board, 1995.
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Moberly, Michael D. Safeguarding Intangible Assets. Elsevier Science & Technology Books, 2014.
Знайти повний текст джерелаЧастини книг з теми "Public intangible assets"
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Brønn, Peggy Simcic. "Intangible Assets and Communication." In Public Relations Research, 281–91. Wiesbaden: VS Verlag für Sozialwissenschaften, 2008. http://dx.doi.org/10.1007/978-3-531-90918-9_18.
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Laurìa, Antonio, and Valbona Flora. "The Coastal village of Zvërnec." In Studi e saggi, 225–388. Florence: Firenze University Press, 2020. http://dx.doi.org/10.36253/978-88-5518-175-4.03.
Повний текст джерелаАнотація:
Part III of the book focusses on Zvërnec, a small village located in the southern part of the Lagoon of Nartë, on a promontory over a small gulf (Gjiri i Vogël), which looks like a miniature of the ‘great’ Gulf of Vlorë (Gjiri i Vlorës). Zvërnec is part of the Protected Landscape Vjosë-Nartë and is well-known for the suggestive island which hosts the Byzantine church of the Dormition of Mary (Category I Cultural Monument), which every year attracts many faithful and tourists alike, both Albanian and foreign. In the first chapters, the importance of the intangible heritage is stressed. In Zvërnec the cultural traditions in the lagoon area play a pivotal role, especially the fishing tradition together with the culinary tradition connected to sea products. In the following chapters, the multiple aspects of the tangible heritage are analysed. The protected landscape of Vjosë-Nartë requested a special attention. It includes a number of habitats, which constitute one of the most significant assets in terms of biodiversity at a national level. Unfortunately, both active and dismantled industrial sites present in the area as well as questionable development policies, threaten the fragile and delicate lagoon landscape. As far as the built heritage is concerned, the Church of the Dormition of Mary, traditional dwellings and the abandoned military heritage were thoroughly analysed. For each of the aforementioned issues, the theoretical and historical analysis are closely bound to an evaluation of those features of the cultural heritage that could be enhanced to guarantee a sustainable tourism development of the area. Each chapter ends with a consistent set of specific intervention strategies. They are substantive tools for action aimed at public and private local actors.
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Laurìa, Antonio, Valbona Flora, and Kamela Guza. "Three villages of Përmet: Bënjë, Kosinë and Leusë." In Studi e saggi, 39–156. Florence: Firenze University Press, 2020. http://dx.doi.org/10.36253/978-88-5518-175-4.01.
Повний текст джерелаАнотація:
Part I of the book focusses on three villages in the Municipality of Përmet: Bënjë, Kosinë and Leusë. Bënjë, which lies entirely within the "Bredhi i Hotovës - Dangëlli" National Park, has undergone anthropization processes since prehistoric times. Due to its landscape and architectural value, it was recognised in 2016 as a “historical centre” and as such has come under the protection of the National Institute for the Cultural Heritage. There is little information concerning the history of Kosinë. The inhabitants show a strong connection with the Byzantine Church of the Dormition of Mary, but regrettably, it was impossible to go back to the origins of the current settlement. The village of Leusë, instead, existed before 1812, the year in which the Church of the Dormition of Mary was built. Today, the image of the village is a consequence of the partial reconstruction occured after the severe damage suffered during World War II. In the first chapters, the importance of the intangible heritage is stressed. Përmet’s food heritage is well-known on a national scale for its typical products (spirits, fruit preserves, dairy, meat, honey and bakery products), which result from the favourable climatic conditions and the rich biodiversity of the area. The tradition of the Tosk iso-polyphony, the hospitality of Përmet inhabitants and their historical devotion to religion, knowledge and study emerge with great strength together with the craftsmanship traditions and the exceptional skills of the itinerant and seasonal master builders. In the following chapters, the multiple aspects of the tangible heritage are analysed. The landscape in Përmet includes a vast variety of habitats, which have preserved to a large extent their original qualities. It is deeply marked by the Vjosa River and other several minor watercourses that crisscross the territory. A special attention is given to the historical built heritage of the villages, and specifically to three architectural assets (all listed as category I Cultural Monuments): the Katiu Bridge in Bënjë (an Ottoman bridge of the 18th century), the Church of the Dormition of Mary in Leusë (a Post-Byzantine building of the 19th century), and the Church of the Dormition of Mary in Kosinë (a Byzantine building of the end of the 12th century). For each of the aforementioned issues, the theoretical and historical analysis are closely bound to an evaluation of those features of the cultural heritage that could be enhanced to guarantee a sustainable tourism development of the area. Each chapter ends with a consistent set of specific intervention strategies. They are substantive tools for action aimed at public and private local actors.
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Garbarino, Helena, Bruno Delgado, and José Carrillo. "Taxonomy of IT Intangible Assets for Public Administration Based on the Electronic Government Maturity Model in Uruguay." In Public Affairs and Administration, 1235–54. IGI Global, 2015. http://dx.doi.org/10.4018/978-1-4666-8358-7.ch060.
Повний текст джерелаАнотація:
This chapter presents a taxonomy of IT intangible asset indicators for Public Administration, relating the indicators to the Electronic Government Maturity Model proposed by the Uruguayan Agency for Electronic Government and Information Society. Indicators are categorized according to a consolidated intellectual capital model. The Taxonomy is mapped at the indicator level against the EGMM subareas covering all of the relevant aspects associated with the intangible IT assets of the Public Administration in Uruguay. The main challenges and future lines of work for building a consolidated maturity model of IT intangible assets in Public Administration are also presented.
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"Antifragile Communication: Closing the Gap through Intangible Assets." In Public Sector Communication, 65–82. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2018. http://dx.doi.org/10.1002/9781119135630.ch4.
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Iorio, Roberto. "Public Intervention to Increase Collaboration between Innovative Agents." In The Economic Importance of Intangible Assets, 119–36. Routledge, 2017. http://dx.doi.org/10.4324/9781351147002-6.
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Garbarino, Helena, Bruno Delgado, and José Carrillo. "Taxonomy of IT Intangible Assets for Public Administration Based on the Electronic Government Maturity Model in Uruguay." In Information Systems Research and Exploring Social Artifacts, 103–22. IGI Global, 2013. http://dx.doi.org/10.4018/978-1-4666-2491-7.ch006.
Повний текст джерелаАнотація:
This chapter presents a taxonomy of IT intangible asset indicators for Public Administration, relating the indicators to the Electronic Government Maturity Model proposed by the Uruguayan Agency for Electronic Government and Information Society. Indicators are categorized according to a consolidated intellectual capital model. The Taxonomy is mapped at the indicator level against the EGMM subareas covering all of the relevant aspects associated with the intangible IT assets of the Public Administration in Uruguay. The main challenges and future lines of work for building a consolidated maturity model of IT intangible assets in Public Administration are also presented.
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Galassi, Francesco, and Susanna Mancinelli. "Why is Social Capital a 'Capital'? Public Goods, Co-operative Efforts and the Accumulation of Intangible Assets." In The Economic Importance of Intangible Assets, 103–17. Routledge, 2017. http://dx.doi.org/10.4324/9781351147002-5.
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Luna-Reyes, Luis Felipe. "Government Innovation Through Knowledge Management." In Handbook of Research on Public Information Technology, 493–507. IGI Global, 2008. http://dx.doi.org/10.4018/978-1-59904-857-4.ch046.
Повний текст джерелаАнотація:
Contemporary organizations face the challenge of growing and advancing in a complex and changing environment (Johannessen, Olaisen, & Olsen, 2001; Malhotra, 2000). In order to accomplish this objective, private organizations continuously innovate to attract customers (Johannessen et al.). Competition has been accelerated by information technology, which allows the appearance of new business models, introducing new competitors in the business arena (Rayport, 2001). Under these circumstances, it appears that innovation is one of the most valuable activities for any organization (Nonaka, 1996). Furthermore, the management of intangible assets such as knowledge is one of the critical factors to promote innovation and sustainable competitive advantage (Davenport, 2001; De Long & Fahey, 2000; Malhotra; Nonaka).
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Afanador, Nicolas, Ricardo Bonilla, and H. Jackson Ocampo. "Smart Tools for Tracing Organizational Competitive Behavior on Fast Decision Making." In Practice, Progress, and Proficiency in Sustainability, 266–91. IGI Global, 2022. http://dx.doi.org/10.4018/978-1-7998-9301-1.ch015.
Повний текст джерелаАнотація:
Competitiveness is essential for an organization's success in both the public and private sectors. Using three well-known mathematical methodologies, this work has centered its analysis on factors that affect primarily organizational competitiveness viewed through three different scales (global, local, and businesses). Using these methods, researchers and decision-makers gain insight to perform a qualitative analysis over key metrics of each level looking for improvements in business competitive performance and elucidate the importance of intangible assets like strategy. The authors identified that although each tool can only let us know some aspects about system agents, after combining the three tools as a toolbox, it might be used in volatile and rapidly evolving settings when strategic approaches concentrate on accurate resource allocation that demands a lot of time.
Тези доповідей конференцій з теми "Public intangible assets"
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Aditya, Aditya, and Ayuningtyas Hertianti. "Implementation of Intangible Assets Accounting in the Ministry of Public Works and Public Housing Analysis." In 6th International Accounting Conference (IAC 2017). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/iac-17.2018.37.
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Contarini, Marina, Anna Bernabè, Marco Manfra, and Davide Turrini. "Design for Cultural Heritage at the University of Ferrara." In Sixth International Conference on Higher Education Advances. Valencia: Universitat Politècnica de València, 2020. http://dx.doi.org/10.4995/head20.2020.11085.
Повний текст джерелаАнотація:
Alongside Teaching and Research, Italian universities are also committed to Public Engagement activities featuring teaching and cultural initiatives for a non-academic audience. At the University of Ferrara, this commitment was translated into an exhibition in April 2019, originating from a virtuous union of cultural heritage and teaching activities. The creation of the “Natura Naturata” exhibition involved the synthesis of taught courses and research by the University of Ferrara's Industrial Product Design students together with their teachers, in collaboration with librarians. In the Product Design 2 Workshop, students develop exhibition projects, starting from the curatorial concept, through the construction, up to the graphic-communicative aspects and the creation of information and teaching tools. The exhibition was created based on the study of rules used to properly protect library assets so that students could gain specific skills for the preparation of bibliographic exhibitions. It took shape in the Chemistry and Life Sciences Library Santa Maria delle Grazie to emphasize the importance of the University's tangible and intangible cultural heritage with the intention of conveying the 'world' of library collections – and also the University's historical and architectural heritage - to students, scholars, and citizens.
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Shesterina, Victoria. "Protection of intangible benefits as a priority form of legal protection." In Current problems of jurisprudence. ru: Publishing Center RIOR, 2021. http://dx.doi.org/10.29039/02058-6/317-326.
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The article is devoted to the study of the nature and content of the term “protection of personal non-property rights”. Based on the review of judicial practice, the author concludes that civil protection of intangible assets in the Russian Federation is carried out in the restorative and compensatory directions. The article analyzes such methods of civil protection of intangible benefits as compensation for moral damage and refutation of publicly known information of a defamatory nature. Based on the results of the study, the author concludes that it is necessary to apply innovative methods and techniques of civil law protection of personal non-property rights.
Звіти організацій з теми "Public intangible assets"
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GALYNCHIK, T., and K. BANSHCHIKOVA. INTANGIBLE ASSETS OF RUSSIAN OIL AND GAS COMPANIES. Science and Innovation Center Publishing House, 2021. http://dx.doi.org/10.12731/2070-7568-2021-10-5-3-35-41.
Повний текст джерелаАнотація:
In the modern economy, the role of innovation, knowledge and information is increasing in order to ensure sustainable economic development. The importance of intangible assets is increasing in all areas of activity. The article analyzes the share of intangible assets of the largest public joint stock companies in the oil and gas industry of PJSC «NK-«Rosneft», PJSC «Gazprom» and PJSC «Lukoil».