ATIVOS INTANGÍVEIS
Autor(a) principal: | |
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Data de Publicação: | 2009 |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | ConTexto |
Texto Completo: | https://seer.ufrgs.br/index.php/ConTexto/article/view/11561 |
Resumo: | In an environment more and more globalization the knowledge and apply of the information technology comes impelling decisively in the organizational structures. That hiatus has been growing in a frightening way, in function of the relevance assumed by the intangible assets in relation to the tangible assets in the composition of the assets of the entities. The main responsible factors for that include the waves of international mergers, the interest on the part of the market leaders in they develop or they acquire famous trademarks, the expansion of the sector of services for the whole globe, the speed and the extension of the technological change. Ahead of this the study of the intangibles ones it is essential. Finally some conclusions are raised. |
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ATIVOS INTANGÍVEISATIVOS INTANGÍVEISIntangible assets. Fair value. Residual value. Useful life. Business combination.Competitiveness. Accuracy. ABC – ABM. Effetiveness. Eemergency room.Ativos intangíveis. Valor justo. Valor residual. Vida útil. Combinação de negócios.In an environment more and more globalization the knowledge and apply of the information technology comes impelling decisively in the organizational structures. That hiatus has been growing in a frightening way, in function of the relevance assumed by the intangible assets in relation to the tangible assets in the composition of the assets of the entities. The main responsible factors for that include the waves of international mergers, the interest on the part of the market leaders in they develop or they acquire famous trademarks, the expansion of the sector of services for the whole globe, the speed and the extension of the technological change. Ahead of this the study of the intangibles ones it is essential. Finally some conclusions are raised.Em um ambiente cada vez mais globalizado, o conhecimento e a aplicação da tecnologia da informação vêm impactando decisivamente nas estruturas organizacionais. Esse hiato tem crescido de forma assustadora, em função da relevância assumida pelos ativos intangíveis em relação aos ativos tangíveis na composição do patrimônio das entidades. Os principais fatores responsáveis por isso incluem as ondas de incorporações internacionais, o interesse por parte dos líderes de mercado em desenvolverem ou adquirirem marcas famosas, a expansão do setor de serviços por todo o globo, a velocidade e a extensão da mudança tecnológica. Diante disso, o estudo dos intangíveis é imprescindível. Finalmente são levantadas algumas conclusões.UFRGS2009-10-16info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfhttps://seer.ufrgs.br/index.php/ConTexto/article/view/11561ConTexto - Contabilidade em Texto; v. 2 n. 2 (2002): 1º semestre 20022175-87511676-6016reponame:ConTextoinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/ConTexto/article/view/11561/6787Santos, José Luiz Dosinfo:eu-repo/semantics/openAccess2009-12-03T18:35:08Zoai:seer.ufrgs.br:article/11561Revistahttps://www.seer.ufrgs.br/index.php/ConTexto/indexPUBhttpw://www.seer.ufrgs.br/index.php/ConTexto/oaifernanda.momo@ufrgs.br||contexto@ufrgs.br2175-87511676-6016opendoar:2009-12-03T18:35:08ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)false |
dc.title.none.fl_str_mv |
ATIVOS INTANGÍVEIS ATIVOS INTANGÍVEIS |
title |
ATIVOS INTANGÍVEIS |
spellingShingle |
ATIVOS INTANGÍVEIS Santos, José Luiz Dos Intangible assets. Fair value. Residual value. Useful life. Business combination.Competitiveness. Accuracy. ABC – ABM. Effetiveness. Eemergency room. Ativos intangíveis. Valor justo. Valor residual. Vida útil. Combinação de negócios. |
title_short |
ATIVOS INTANGÍVEIS |
title_full |
ATIVOS INTANGÍVEIS |
title_fullStr |
ATIVOS INTANGÍVEIS |
title_full_unstemmed |
ATIVOS INTANGÍVEIS |
title_sort |
ATIVOS INTANGÍVEIS |
author |
Santos, José Luiz Dos |
author_facet |
Santos, José Luiz Dos |
author_role |
author |
dc.contributor.author.fl_str_mv |
Santos, José Luiz Dos |
dc.subject.por.fl_str_mv |
Intangible assets. Fair value. Residual value. Useful life. Business combination.Competitiveness. Accuracy. ABC – ABM. Effetiveness. Eemergency room. Ativos intangíveis. Valor justo. Valor residual. Vida útil. Combinação de negócios. |
topic |
Intangible assets. Fair value. Residual value. Useful life. Business combination.Competitiveness. Accuracy. ABC – ABM. Effetiveness. Eemergency room. Ativos intangíveis. Valor justo. Valor residual. Vida útil. Combinação de negócios. |
description |
In an environment more and more globalization the knowledge and apply of the information technology comes impelling decisively in the organizational structures. That hiatus has been growing in a frightening way, in function of the relevance assumed by the intangible assets in relation to the tangible assets in the composition of the assets of the entities. The main responsible factors for that include the waves of international mergers, the interest on the part of the market leaders in they develop or they acquire famous trademarks, the expansion of the sector of services for the whole globe, the speed and the extension of the technological change. Ahead of this the study of the intangibles ones it is essential. Finally some conclusions are raised. |
publishDate |
2009 |
dc.date.none.fl_str_mv |
2009-10-16 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Avaliado por Pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://seer.ufrgs.br/index.php/ConTexto/article/view/11561 |
url |
https://seer.ufrgs.br/index.php/ConTexto/article/view/11561 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://seer.ufrgs.br/index.php/ConTexto/article/view/11561/6787 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
UFRGS |
publisher.none.fl_str_mv |
UFRGS |
dc.source.none.fl_str_mv |
ConTexto - Contabilidade em Texto; v. 2 n. 2 (2002): 1º semestre 2002 2175-8751 1676-6016 reponame:ConTexto instname:Universidade Federal do Rio Grande do Sul (UFRGS) instacron:UFRGS |
instname_str |
Universidade Federal do Rio Grande do Sul (UFRGS) |
instacron_str |
UFRGS |
institution |
UFRGS |
reponame_str |
ConTexto |
collection |
ConTexto |
repository.name.fl_str_mv |
ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS) |
repository.mail.fl_str_mv |
fernanda.momo@ufrgs.br||contexto@ufrgs.br |
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1799766348829556736 |