INTELLECTUAL CAPITAL AND VALUE CREATION IN THE METAL PRODUCTS MANUFACTURING SEGMENT
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Data de Publicação: | 2009 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | eng por |
Título da fonte: | Future Studies Research Journal: Trends and Strategies |
Texto Completo: | https://www.revistafuture.org/FSRJ/article/view/25 |
Resumo: | The historical evolution of the ratio of investments in intangible assets over GNP in the US economy from 1959 to 2007 – which reached 8 to 10% in 2007 - indicates a positive long term trend that is as relevant as the rate of investments in tangible assets in terms of the GNP, during the same timeframe. The most surprising fact however, was the expansion beyond expectations over the last 40 years. According to international researchers, this trend is due to a combination of a series of causes, such as the financial globalization, market deregulation and exponential growth of technological changes, rousing the interest of entrepreneurs, scholars and researchers in becoming acquainted with indicators, classifying and ideating these so as to comprehend the value creation process within companies. The purpose of this line of research was to test Pulic´s Value Added Intellectual Coefficient Model (2000), so as to evaluate its significance in creating value, as applied to the Metal Products Manufacturing segment, utilizing an adjusted data base obtained from the Brazilian Geography and Statistics Institute´s (IBGE) Annual Industrial Research (PIA) for the period 2000 to 2006, comprising companies with more than 100 employees throughout Brazil, resorting to a panel of static data. Results obtained demonstrate a positive relationship between VAIC and value creation as well as between the Calculated Intangible Value – CIV, (explanatory variable) and value creation. Key-Words: Intellectual Capital. VAIC. Value Creation. IBGE (Brazilian Geography and Statistics Institute). |
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INTELLECTUAL CAPITAL AND VALUE CREATION IN THE METAL PRODUCTS MANUFACTURING SEGMENTCAPITAL INTELECTUAL E CRIAÇÃO DE VALOR NO SETOR DE FABRICAÇÃO DE PRODUTOS DE METAL DOI:10.7444/fsrj.v1i2.25The historical evolution of the ratio of investments in intangible assets over GNP in the US economy from 1959 to 2007 – which reached 8 to 10% in 2007 - indicates a positive long term trend that is as relevant as the rate of investments in tangible assets in terms of the GNP, during the same timeframe. The most surprising fact however, was the expansion beyond expectations over the last 40 years. According to international researchers, this trend is due to a combination of a series of causes, such as the financial globalization, market deregulation and exponential growth of technological changes, rousing the interest of entrepreneurs, scholars and researchers in becoming acquainted with indicators, classifying and ideating these so as to comprehend the value creation process within companies. The purpose of this line of research was to test Pulic´s Value Added Intellectual Coefficient Model (2000), so as to evaluate its significance in creating value, as applied to the Metal Products Manufacturing segment, utilizing an adjusted data base obtained from the Brazilian Geography and Statistics Institute´s (IBGE) Annual Industrial Research (PIA) for the period 2000 to 2006, comprising companies with more than 100 employees throughout Brazil, resorting to a panel of static data. Results obtained demonstrate a positive relationship between VAIC and value creation as well as between the Calculated Intangible Value – CIV, (explanatory variable) and value creation. Key-Words: Intellectual Capital. VAIC. Value Creation. IBGE (Brazilian Geography and Statistics Institute). A evolução histórica da taxa dos Investimentos em Ativos Intangíveis pelo Produto Nacional Bruto, no período de 1959 a 2007, na economia dos EUA, mostra uma tendência positiva a longo prazo, alcançando o porcentual de 8 to 10% em 2007, tão importante quando a taxa dos Investimentos em Ativos Tangíveis pelo PNB, na mesma data. O que surpreendeu é o crescimento além das expectativas, nos últimos 40 anos. De acordo com pesquisadores internacionais essa tendência é devido a uma combinação de uma série de causas, a exemplo da globalização financeira; da desregulamentação dos mercados e do exponencial crescimento das alterações tecnológicas, levantando o interesse de empresários, acadêmicos e pesquisadores em conhecer classificar e criar indicadores para entender o processo de criação de valor nas empresas. O propósito da corrente pesquisa foi o de testar o Modelo do Coeficiente Intelectual do Valor Adicionado de Pulic (2000), com o objetivo de avaliar a sua significância na criação de valor, aplicando-o ao setor de Produção de Manufaturas de Metal, a partir de uma base de dados ajustada obtida da pesquisa anual levantada pela Pesquisa Industrial anual do IBGE, no período de 2000 a 2006, compreendendo empresas com mais de 100 empregados, em todo o Brasil, por meio e um painel d dados estático. Os resultados obtidos mostraram uma relação positive entre o VAIC e a Criação de Valor, assim como entre o Valor Intangível Calculado – CIV, (variável de controle) e a Criação de Valor. Palavras-Chave: Capital Intelectual. VAIC. Criação de Valor. IBGE. Future Studies Research Journal: Trends and Strategies2009-12-19info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionPeer-reviewed Articleapplication/pdfapplication/pdfhttps://www.revistafuture.org/FSRJ/article/view/2510.24023/FutureJournal/2175-5825/2009.v1i2.25Future Studies Research Journal: Trends and Strategies; Vol. 1 No. 2 (2009): Future Studies Research Journal; 191-212Future Studies Research Journal: Trends and Strategies [FSRJ]; v. 1 n. 2 (2009): Future Studies Research Journal; 191-2122175-5825reponame:Future Studies Research Journal: Trends and Strategiesinstname:Fundação Instituto de Administração (FIA)instacron:FIAengporhttps://www.revistafuture.org/FSRJ/article/view/25/46https://www.revistafuture.org/FSRJ/article/view/25/63Copyright (c) 2010 Future Studies Research Journal: Trends and Strategiesinfo:eu-repo/semantics/openAccessAguiar, Joao FranciscoBasso, Leonardo Fernando CruzKimura, Herbert2018-07-19T15:46:50Zoai:ojs.future.emnuvens.com.br:article/25Revistahttps://www.revistafuture.org/FSRJ/oai2175-58252175-5825opendoar:2018-07-19T15:46:50Future Studies Research Journal: Trends and Strategies - Fundação Instituto de Administração (FIA)false |
dc.title.none.fl_str_mv |
INTELLECTUAL CAPITAL AND VALUE CREATION IN THE METAL PRODUCTS MANUFACTURING SEGMENT CAPITAL INTELECTUAL E CRIAÇÃO DE VALOR NO SETOR DE FABRICAÇÃO DE PRODUTOS DE METAL DOI:10.7444/fsrj.v1i2.25 |
title |
INTELLECTUAL CAPITAL AND VALUE CREATION IN THE METAL PRODUCTS MANUFACTURING SEGMENT |
spellingShingle |
INTELLECTUAL CAPITAL AND VALUE CREATION IN THE METAL PRODUCTS MANUFACTURING SEGMENT Aguiar, Joao Francisco |
title_short |
INTELLECTUAL CAPITAL AND VALUE CREATION IN THE METAL PRODUCTS MANUFACTURING SEGMENT |
title_full |
INTELLECTUAL CAPITAL AND VALUE CREATION IN THE METAL PRODUCTS MANUFACTURING SEGMENT |
title_fullStr |
INTELLECTUAL CAPITAL AND VALUE CREATION IN THE METAL PRODUCTS MANUFACTURING SEGMENT |
title_full_unstemmed |
INTELLECTUAL CAPITAL AND VALUE CREATION IN THE METAL PRODUCTS MANUFACTURING SEGMENT |
title_sort |
INTELLECTUAL CAPITAL AND VALUE CREATION IN THE METAL PRODUCTS MANUFACTURING SEGMENT |
author |
Aguiar, Joao Francisco |
author_facet |
Aguiar, Joao Francisco Basso, Leonardo Fernando Cruz Kimura, Herbert |
author_role |
author |
author2 |
Basso, Leonardo Fernando Cruz Kimura, Herbert |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Aguiar, Joao Francisco Basso, Leonardo Fernando Cruz Kimura, Herbert |
description |
The historical evolution of the ratio of investments in intangible assets over GNP in the US economy from 1959 to 2007 – which reached 8 to 10% in 2007 - indicates a positive long term trend that is as relevant as the rate of investments in tangible assets in terms of the GNP, during the same timeframe. The most surprising fact however, was the expansion beyond expectations over the last 40 years. According to international researchers, this trend is due to a combination of a series of causes, such as the financial globalization, market deregulation and exponential growth of technological changes, rousing the interest of entrepreneurs, scholars and researchers in becoming acquainted with indicators, classifying and ideating these so as to comprehend the value creation process within companies. The purpose of this line of research was to test Pulic´s Value Added Intellectual Coefficient Model (2000), so as to evaluate its significance in creating value, as applied to the Metal Products Manufacturing segment, utilizing an adjusted data base obtained from the Brazilian Geography and Statistics Institute´s (IBGE) Annual Industrial Research (PIA) for the period 2000 to 2006, comprising companies with more than 100 employees throughout Brazil, resorting to a panel of static data. Results obtained demonstrate a positive relationship between VAIC and value creation as well as between the Calculated Intangible Value – CIV, (explanatory variable) and value creation. Key-Words: Intellectual Capital. VAIC. Value Creation. IBGE (Brazilian Geography and Statistics Institute). |
publishDate |
2009 |
dc.date.none.fl_str_mv |
2009-12-19 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://www.revistafuture.org/FSRJ/article/view/25 10.24023/FutureJournal/2175-5825/2009.v1i2.25 |
url |
https://www.revistafuture.org/FSRJ/article/view/25 |
identifier_str_mv |
10.24023/FutureJournal/2175-5825/2009.v1i2.25 |
dc.language.iso.fl_str_mv |
eng por |
language |
eng por |
dc.relation.none.fl_str_mv |
https://www.revistafuture.org/FSRJ/article/view/25/46 https://www.revistafuture.org/FSRJ/article/view/25/63 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2010 Future Studies Research Journal: Trends and Strategies info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2010 Future Studies Research Journal: Trends and Strategies |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf |
dc.publisher.none.fl_str_mv |
Future Studies Research Journal: Trends and Strategies |
publisher.none.fl_str_mv |
Future Studies Research Journal: Trends and Strategies |
dc.source.none.fl_str_mv |
Future Studies Research Journal: Trends and Strategies; Vol. 1 No. 2 (2009): Future Studies Research Journal; 191-212 Future Studies Research Journal: Trends and Strategies [FSRJ]; v. 1 n. 2 (2009): Future Studies Research Journal; 191-212 2175-5825 reponame:Future Studies Research Journal: Trends and Strategies instname:Fundação Instituto de Administração (FIA) instacron:FIA |
instname_str |
Fundação Instituto de Administração (FIA) |
instacron_str |
FIA |
institution |
FIA |
reponame_str |
Future Studies Research Journal: Trends and Strategies |
collection |
Future Studies Research Journal: Trends and Strategies |
repository.name.fl_str_mv |
Future Studies Research Journal: Trends and Strategies - Fundação Instituto de Administração (FIA) |
repository.mail.fl_str_mv |
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