Published in Management International Review
The development of foreign markets can be considered as a strategic key factor in times of globalisation. However, past empirical research could not detect a “universal” relationship between corporate multinationality and performance. There exist fundamental doubts whether the contextual condition of internationalisation of one empirical setting ca...
Les marques constituent le point de départ de ce travail de recherche. L’intérêt de cet actif immatériel pour les entreprises et les investisseurs m’a conduit à mener cette thèse dont la problématique consiste à s’interroger sur le principe de comprendre si l’information financière communiquée aux investisseurs dans les rapports annuels permet d’ap...
Les méga événements peuvent jouer un rôle important dans le développement régional et la compétitivité des pays/villes d'accueil. Cet avantage est une fonction de l'effet de levier des investissements dans les infrastructures, le tourisme, et dans le développement du bien-être des habitants. Toutefois, les méga événements ont aussi des désavantages...
In 1979 Daniel Kahneman and Amos Tversky created the prospect theory. It became an accepted and appropriate theory in explaining decision making under risk. The prospect theory has been one of the most cited articles in economics and Kahneman received the Nobel Prize in Economic Sciences as a result of the creation and development of the theory. Th...
Research questions: What is the percentage change in goodwill and profitability since the introduction of IFRS 3 in the two sectors? Is there a relationship between the proportion of goodwill and profitability in both sectors? Increases or decreases the profitability of the goodwill impairment? Purpose: The purpose of our study is that with help ...
This study examined the accounting treatment of the production costs of motion pictures adopted by six companies, two Brazilian producers, two European producers and two American producers in the years 2012, 2013 and 2014. It was not quite clear in the financial statements of the Brazilian producers which option among the three presented in the lit...
Este artigo tem o propósito de investigar a relação entre os estágios do ciclo de vida organizacional das EBTIs e a estrutura de ativos intangíveis destas empresas. Para tanto, realizou-se uma pesquisa exploratório-descritiva, com abordagem quantitativa dos dados, reunindo as empresas vinculadas às incubadoras de base tecnológica cearenses, com pop...
Published in BMC Health Services Research
BackgroundVariations in the performance of healthcare organizations may be partly explained by differing “stocks” of intellectual capital (IC), and differing approaches and capacities for leveraging IC. This study synthesizes what is currently known about the conceptualization, management and measurement of IC in healthcare through a review of the ...
Until recently, the evolution of strategy and of business models mainly focused on shareholder Value Creation with global offshoring and outsourcing. The competitive cost models of globalized flows, translated in worldwide Supply Chains, with intensive energy consumption of fossil fuels and optimized processes with outsourcing to specialized agents...
Companies, their suppliers and networks of partners need to be aligned to fulfill the strategy to deliver the value and adapt rapidly whatever challenge arises. To be resilient, companies and their networks have to build ecosystems in a systemic thinking. To help firms achieving this, we propose a methodology based on “value drivers” that allows th...
