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Las empresas cooperativas al igual que las capitalistas deben apostar por la innovación en productos, servicios y procesos de producción para mantener e incrementar su posición competitiva, máxime si se tiene en cuenta que para ello se considera fundamental la existencia de un capital humano capaz de asimilar los cambios derivados de estos procesos...
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El inadecuado desarrollo de la competencia lectoescritora dificulta la expresión oral y escrita, la reflexión crítica y el pensamiento analítico en la educación secundaria. El objetivo fue proponer estrategias activas de competencia lectoescritora, en el aprendizaje de la Lengua y Literatura en estudiantes de Básica Superior de la Unidad Educativa...
La región de Panamá Central, esta surcada por varias fallas activas de desplazamiento de rumbo o transcurrentes, que representan una amenaza sísmica para las ciudades de Panamá, Colón, La Chorrera, Arraiján y el Canal de Panamá. El primer sismo que causó daños en ciudad de Panamá ocurrió 1541. Igualmente, el sismo del 2 de mayo de 1621 causó graves...
La investigación se centra en el análisis de la literatura existente sobre el desarrollo del pensamiento crítico en el ámbito educativo. A través de una revisión sistemática de diversas bases de datos académicas, se ha identificado un creciente interés por esta temática en los últimos años. Los estudios analizados, provenientes principalmente de La...
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... Sin embargo, la relación entre los activos intangibles y el riesgo no es directa y está moderada por la estructura de capital de la empresa. En otras palabras, el impacto de los activos intangibles sobre el riesgo es mitigado si la empresa cuenta con una estructura de capital adecuada que proporcione suficiente respaldo financiero (Ficco, 2018;Hincapié, 2017;Pozuelo et al., 2015). Un capital bien estructurado, que equilibre deuda y capital propio de forma efectiva, proporciona el soporte necesario para manejar los riesgos asociados con altos niveles de activos intangibles. ...
The objective of this work is to review the literature on the effect of internal control on the intangible assets of Latin American companies during the period 1990-2020. Regarding the methodology, the work was a documentary analysis of 40 scientific articles, theses and research reports that were extracted from databases and repositories such as Google Scholar, Redalyc, Tesis en red, Latindex, Scopus, Dialnet through search criteria related to the object of study. Internal control was found to have a positive effect on intangible assets, suggesting that it can be used as a tool to increase value creation in these companies. The conclusions indicate that there are many factors that influence the performance of internal control, such as corporate governance and the quality of financial information.
... Nowadays, in a globalized world, the competitiveness of companies in a market extended beyond their borders leads them to constant surpluses for their survival. Thus, they take on ongoing processes of innovation and improvement since they intend to remain in a competitive position in the global market (CARMONA et al., 2015). Pulido (2009) points out that since the 1990s, as a result of economic growth, intangible assets increasingly intensified in order to promote an increase in competitiveness among companies, such as technological capital, knowledge, human capital and social capital. ...
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.
Na era do conhecimento, é evidente a importância do gerenciamento de ativos intangíveis como diferencial competitivo. Nesse sentido, as universidades assumem um papel fundamental na criação e transferência de conhecimento para a sociedade. Dentro deste contexto, o estudo teve como proposta a criação de uma estrutura de indicadores de ativos intangíveis para a Universidade Federal do Amazonas. Como embasamento teórico, utilizou-se o modelo de mensuração de Leitner (2004), identificando no Plano de Desenvolvimento Institucional 2016-2025 da UFAM os princípios norteadores, tal como os objetivos estratégicos da universidade, seguido da seleção dos objetivos gerais, processos-chaves críticos e indicadores distribuídos em Capital Intelectual (Capital Humano, Estrutural e Relacional) e Indicadores de Resultado. A estrutura de indicadores foi avaliada pelo corpo gestor da universidade, resultando em 47 indicadores de mensuração de ativos intangíveis. Além disso, foi realizado o diagnóstico dos indicadores mais relevantes da estrutura, proporcionando informações relevantes aos gestores e auxiliando a tomada de decisão.
