Case Study: Determining the Value of Goodwill and Other Intangible Assets in a Business Combination

2016 ◽  
pp. 97-197
Keyword(s):  
Intangible Assets ◽  
Business Combination

Considerações sobre motivação e produtividade: estudo de caso em uma delegacia da polícia civil em Minas Gerais

Revista Foco ◽  
2018 ◽  
Vol 11 (3) ◽  
pp. 110
Author(s):  
Rafaella Cristina Campos ◽  
Natália Fernandes Fonseca ◽  
Odemir Vieira Baeta
Keyword(s):  
Content Analysis ◽  
Intangible Assets ◽  
Institutional Context ◽  
Minas Gerais ◽  
Clear Correlation ◽  
Classical Sense ◽  
Institutional Rules ◽  
Fixed Grid ◽  
Depth Interviews

O objetivo é averiguar a correlação dos fatores motivacionais e produtivos no contexto institucional da Polícia Civil. O estudo de caso foi conduzido por entrevistas em profundidade com um Delegado de Polícia, um Investigador de Polícia, e um Escrivão de Polícia. A análise de conteúdo foi utilizada. Conclui-se que há evidente correlação entre o desenvolvimento de artefatos motivacionais, sejam eles de ordem ambiental ou individual, com a produtividade na instituição da Polícia Civil. Destaca-se também, que apesar do controle e avaliação dos índices de produtividade serem predominantemente burocráticos, institucionalizados e legitimados, a ligação que se estabelece com a manifestação dos artefatos motivacionais é subjetiva, relacional e intangível nas normas institucionais. Destaca-se este evento neste artigo, porque como foi visto anteriormente, tanto a natureza do trabalho, quanto o ambiente da Polícia Civil, estão em total desencontro ao desenvolvimento de produtividade e motivação no sentido clássico destas vertentes. The aims is to determine the correlation of the motivational and productive factors in the institutional context of the Civil Police. The case study was conducted by in-depth interviews with a Chief of Police, Police Investigator, and Actuary Police. The content analysis was used for fixed grid. It is concluded that there is clear correlation between the development of motivational artifacts, whether environmental or individual order, with productivity in the civil police institution. Also noteworthy is that despite the control and evaluation of productivity indexes were predominantly bureaucratic, institutionalized and legitimized, the connection that is established with the manifestation of motivational artifacts is subjective, relational and intangible assets in the institutional rules. It highlights this event in this article, because as discussed above, both the nature of the work, as the environment of the Civil Police, are in complete disagreement with the development of productivity and motivation in the classical sense of the aforementioned areas.

scholarly journals INTANGIBLE ASSETS IN THE CONSOLIDATED FINANCIAL STATEMENTS OF SERBIAN AND SLOVENIAN LISTED COMPANIES: A PRELIMINARY OVERVIEW OF THE REPORTING PRACTICES

TEME ◽  
2018 ◽  
pp. 167
Author(s):  
Dejan Spasić ◽  
Anton Vorina
Keyword(s):  
Intangible Assets ◽  
Stock Exchange ◽  
Financial Statements ◽  
Listed Companies ◽  
Consolidated Financial Statements ◽  
Reporting Practices ◽  
Reporting Practice ◽  
Survey Results ◽  
Business Combination ◽  
The Republic

The aim of the research is to achieve a conclusion what is the level of the reporting practice on intangible assets in two countries - in the Republic of Serbia and in the Republic of Slovenia trough a comparative descriptive statistics. Consolidated financial statements of listed companies in these two countries were used from the Belgrade Stock Exchange (Serbia) and the Ljubljana Stock Exchange (Slovenia). The reason for the use of consolidated financial statements lies in the fact that they can contain unconsolidated intangible assets already recognized in the separate financial statements of the companies included in the group, as well as internally generated intangible assets that meet the conditions for recognition in a business combination (including Goodwill). The general assessment is that the survey results indicate a very low level of reporting practice of intangible assets in Serbia and relatively satisfactory level of reporting practice in Slovenia. Individual results are given in the fourth part of the paper. 

scholarly journals A Quantitative Model for Decomposing & Assessing the Value for the Customer

2014 ◽  
Vol 2 (1) ◽  
pp. 104-138 ◽  
Author(s):  
Susana Nicola ◽  
Eduarda Pinto Ferreira ◽  
João José Pinto Ferreira
Keyword(s):  
Network Analysis ◽  
Intangible Assets ◽  
Quantitative Model ◽  
Value Network ◽  
Enterprise Life Cycle ◽  
Footwear Industry ◽  
Proposed Model ◽  
Marketing Area ◽  
Structured Approach

The research presented in this paper proposes a novel quantitative model for decomposing and assessing the Value for the Customer. The proposed approach builds on the different dimensions of the Value Network analysis proposed by Verna Allee having as background the concept of Value for the Customer proposed by Woodall. In this context, the Value for the Customer is modelled as a relationship established between the exchanged deliverables and a combination of tangible and intangible assets projected into their endogenous or exogenous dimensions. The Value Network Analysis of the deliverables exchange enables an in-depth understanding of this frontier and the implicit modelling of co-creation scenarios. The proposed Conceptual Model for Decomposing Value for the Customer combines several concepts: from the marketing area we have the concept of Value for the Customer; from the area of intellectual capital the concept of Value Network Analysis; from the collaborative networks area we have the perspective of the enterprise life cycle and the endogenous and exogenous perspectives; at last, the proposed model is supported by a mathematical formal description that stems from the area of Multi-Criteria Decision Making. The whole concept is illustrated in the context of a case study of an enterprise in the footwear industry (Pontechem). The merits of this approach seem evident from the contact with Pontechem as it provides a structured approach for the enterprises to assess the adequacy of their value proposition to the client/customer needs and how these relate to their endogenous and/or exogenous tangible or intangible assets. The proposed model, as a tool, may therefore be a useful instrument in supporting the commercialisation of new products and/or services.

Pro-innovation restructuring strategy: case study of a multipurpose public organization in health

2016 ◽  
Vol 9 (1) ◽  
pp. 62
Author(s):  
Patrícia Santos Cavalheiro Silva ◽  
Marcos Filgueiras Jorge ◽  
Branca Regina Cantisano dos Santos e Silva Riscado Terra ◽  
Jorge De Abreu Soares ◽  
João Alberto Neves dos Santos ◽  
...  
Keyword(s):  
Infectious Diseases ◽  
Organizational Structure ◽  
Organizational Innovation ◽  
Intangible Assets ◽  
Public Organizations ◽  
Before And After ◽  
Restructuring Strategy ◽  
Na Effect ◽  
And Performance

The aim of this article is to measure the effect on performance, of the innovation in the organizational structure of the laboratories for clinical research associated with healthcare in infectious diseases of the Evandro Chagas National Institute of Infectious Diseases (INI) at Fiocruz in 2007, na effect herein identified as representative of the corporate intangible assets resulting from such restructuring strategy. The method consists, first, in the analysis of the literature about the measurement of intangible assets and organizational innovation, the potential effects of organization�s structure in performance, and the assessment of multipurpose public organizations in health, as sources of the basic notion on relations between intangible assets, organizational structure and performance which is used in this research. Next, the empirical research involves: (a) characterizing the change in organizational structure of 8 INI laboratories; (b) quantifying variables on the use of consumer goods and specialized personnel and on the production of teaching, research and health care; (c) calculating indicators about the development of relative technical efficiency of INI laboratories in the period 2002-2014, through Data Envelopment Analysis (DEA); and (d) using these indicators to compare the performance of these laboratories before and after the organizational innovation associated with the adoption of the Innovative Structure in their restructuring. As a contribution to knowledge, opens up prospects of collaborative research in Administration, Accounting and Economics for the development of a metric for organizational innovation. As management contribution, confirms the association between restructuring of INI laboratories as Innovative Organizations and their improvement in performance. Although the case study method imposes limitations to the generalizability of these results, mainly because there are no sufficient multipurpose organizations that use this methodology in performance assessment, it brings evidence on the potential benefit of the entrepreneurial-oriented innovation for the expansion and improvement of multipurpose public organizations.

The human capital of the organization in terms of business value assessment

2017 ◽  
Author(s):  
Ворожбит ◽  
Ol'ga Vorozhbit ◽  
Даниловских ◽  
Tat'yana Danilovskih ◽  
Кузьмичева ◽  
...  
Keyword(s):  
Human Capital ◽  
Intellectual Property ◽  
Intangible Assets ◽  
Graduate Programs ◽  
External Environment ◽  
Business Value ◽  
Value Assessment ◽  
International Environment ◽  
Methodological Approaches

The evolution of the concept of "human capital" levels are formed, place in the structure of intangible assets as part of the organization's intellectual property. Lit methodological approaches used in Russia and abroad for the evaluation of human capital, provides a case study based on the practice of professional valuers. The characteristic of the external environment of an organization as a source of human capital from the position of identification of points of growth in a changing international environment. The monograph will be useful for students of undergraduate and graduate programs, faculty and all those interested in the valuation of human capital of the organization.

scholarly journals Uninhabited territories: contemporary strategies to recover and preserve abandoned settlements and their areas of influence in Altoaragon

2017 ◽  
Author(s):  
Sixto Marin ◽  
Alejandro Navarro
Keyword(s):  
Comparative Study ◽  
Cultural Landscape ◽  
Intangible Assets ◽  
Population Movements ◽  
Environmental Friendly ◽  
Rural Exodus ◽  
Generic Strategies ◽  
The Impact

The late but accelerated industrialization of our country in the early 1900’s resulted in a polarization of the population movements: while certain cities increased exponentially their number of inhabitants, an important percentage of the territory gradually experienced a consequent depopulation. Whereas the effects of the former phenomenon in the cities have been deeply examined, the impact of the latter in the territory is a relatively unexplored subject, thus full of possibilities. In some areas, the rural exodus was so sudden that the development of their pre-industrial residential schemes froze-up and, thus, the high-value cultural landscape that they take part in remained almost unaltered until today. Most of these abandoned settlements had an intense and balanced relationship with their surroundings. Their location, morphology and the links among them were built upon an environmental friendly and resource efficient basis. This study will focus on the sustainable anthropization of the territory that was performed by these villages, in order to value them as intangible assets and to identify the most feasible strategies to their recovery. As case study, in Altoaragon, we can find no less than 150 abandoned settlements and, in the same territory, almost 30 villages that have been recovered in the last 30 years. Through a comparative study of the latter, we seek to develop generic strategies to help identify, among the former, those settlements or abandoned areas with more potential,  and to draw the basic guidelines to restore and protect the pre-industrial stage as a whole.

Measuring and Valuing Knowledge-Based Intangible Assets

2011 ◽  
pp. 268-293 ◽  
Author(s):  
Steve Pike ◽  
Göran Roos
Keyword(s):  
Human Capital ◽  
Intellectual Capital ◽  
Intangible Assets ◽  
Relationship Management ◽  
Future Research ◽  
Business Innovation ◽  
Practical Guide ◽  
Knowledge Based

This chapter offers a practical guide to the structure, taxonomy, measurement and use of intellectual capital (IC) in business. It traces the roots of IC and exposes and explains the remarkable lack of consensus that has been allowed to develop over the years and the methods used to try to measure it. In keeping with the practical, yet grounded, approach of the chapter, the chapter focuses on business innovation from an IC perspective. Most importantly, through a case study, the chapter introduces a practical means of measuring IC and modelling businesses predictively connecting soft issues such as human capital and relationship management with hard financial output. Recognising that IC is still an evolving discipline, the chapter offers a number of areas for future research and case study.

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