INTANGIBLE ASSETS: SOURCE OF COMPETITIVE ADVANTAGE

Detalhes bibliográficos
Autor(a) principal: Santos, José Luiz dos
Data de Publicação: 2009
Outros Autores: Gomes, José Mário Matsumura, Fernandes, Luciane Alves, Pinheiro, Paulo Roberto, Schmidt, Paulo
Tipo de documento: Artigo
Idioma: por
Título da fonte: ConTexto
Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/11227
Resumo: This paper has for main objective to demonstrate that the intangible assets provide to the company a competitive advantage in relation to its competitors. To reach this objective, the study it is divided in three parts. The first part includes the referencial theoretical, that it initiates with one brief characterization of intangible assets, detaching the concept, the economic nature and its characteristics. The second part deals with the identification of the sources of generation of intangible assets, its economic characteristics, especially the inherent capacity of partial exclusion and risks. The third part presents the main species of intangible assets. Finally some conclusions are raised.
id UFRGS-23_7b3cc57b520eb7afc2809bf62107bd55
oai_identifier_str oai:seer.ufrgs.br:article/11227
network_acronym_str UFRGS-23
network_name_str ConTexto
repository_id_str
spelling INTANGIBLE ASSETS: SOURCE OF COMPETITIVE ADVANTAGEATIVOS INTANGÍVEIS: FONTE DE VANTAGEM COMPETITIVAIntangible assets. Competitive advantage. Goodwill.Ativos intangíveis. Vantagem competitiva. Goodwill.This paper has for main objective to demonstrate that the intangible assets provide to the company a competitive advantage in relation to its competitors. To reach this objective, the study it is divided in three parts. The first part includes the referencial theoretical, that it initiates with one brief characterization of intangible assets, detaching the concept, the economic nature and its characteristics. The second part deals with the identification of the sources of generation of intangible assets, its economic characteristics, especially the inherent capacity of partial exclusion and risks. The third part presents the main species of intangible assets. Finally some conclusions are raised.Este artigo tem por objetivo principal demonstrar que os ativos intangíveis proporcionam à empresa uma vantagem competitiva em relação aos seus concorrentes. Para atingir esse objetivo, o estudo está dividido em três partes. A primeira parte inclui o referencial teórico, que inicia com uma breve caracterização de ativos intangíveis, destacando o conceito, a natureza e suas características econômicas. A segunda parte trata da identificação das fontes de geração de ativos intangíveis, suas características econômicas, especialmente a capacidade de exclusão parcial e os riscos inerentes. A terceira parte apresenta as principais espécies de ativos intangíveis. Finalmente são levantadas algumas conclusões.UFRGS2009-11-04info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfhttps://seer.ufrgs.br/index.php/ConTexto/article/view/11227ConTexto - Contabilidade em Texto; v. 6 n. 10 (2006): 2º semestre 20062175-87511676-6016reponame:ConTextoinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/ConTexto/article/view/11227/6631Santos, José Luiz dosGomes, José Mário MatsumuraFernandes, Luciane AlvesPinheiro, Paulo RobertoSchmidt, Pauloinfo:eu-repo/semantics/openAccess2009-11-04T17:32:14Zoai:seer.ufrgs.br:article/11227Revistahttps://www.seer.ufrgs.br/index.php/ConTexto/indexPUBhttpw://www.seer.ufrgs.br/index.php/ConTexto/oaifernanda.momo@ufrgs.br||contexto@ufrgs.br2175-87511676-6016opendoar:2009-11-04T17:32:14ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)false
dc.title.none.fl_str_mv INTANGIBLE ASSETS: SOURCE OF COMPETITIVE ADVANTAGE
ATIVOS INTANGÍVEIS: FONTE DE VANTAGEM COMPETITIVA
title INTANGIBLE ASSETS: SOURCE OF COMPETITIVE ADVANTAGE
spellingShingle INTANGIBLE ASSETS: SOURCE OF COMPETITIVE ADVANTAGE
Santos, José Luiz dos
Intangible assets. Competitive advantage. Goodwill.
Ativos intangíveis. Vantagem competitiva. Goodwill.
title_short INTANGIBLE ASSETS: SOURCE OF COMPETITIVE ADVANTAGE
title_full INTANGIBLE ASSETS: SOURCE OF COMPETITIVE ADVANTAGE
title_fullStr INTANGIBLE ASSETS: SOURCE OF COMPETITIVE ADVANTAGE
title_full_unstemmed INTANGIBLE ASSETS: SOURCE OF COMPETITIVE ADVANTAGE
title_sort INTANGIBLE ASSETS: SOURCE OF COMPETITIVE ADVANTAGE
author Santos, José Luiz dos
author_facet Santos, José Luiz dos
Gomes, José Mário Matsumura
Fernandes, Luciane Alves
Pinheiro, Paulo Roberto
Schmidt, Paulo
author_role author
author2 Gomes, José Mário Matsumura
Fernandes, Luciane Alves
Pinheiro, Paulo Roberto
Schmidt, Paulo
author2_role author
author
author
author
dc.contributor.author.fl_str_mv Santos, José Luiz dos
Gomes, José Mário Matsumura
Fernandes, Luciane Alves
Pinheiro, Paulo Roberto
Schmidt, Paulo
dc.subject.por.fl_str_mv Intangible assets. Competitive advantage. Goodwill.
Ativos intangíveis. Vantagem competitiva. Goodwill.
topic Intangible assets. Competitive advantage. Goodwill.
Ativos intangíveis. Vantagem competitiva. Goodwill.
description This paper has for main objective to demonstrate that the intangible assets provide to the company a competitive advantage in relation to its competitors. To reach this objective, the study it is divided in three parts. The first part includes the referencial theoretical, that it initiates with one brief characterization of intangible assets, detaching the concept, the economic nature and its characteristics. The second part deals with the identification of the sources of generation of intangible assets, its economic characteristics, especially the inherent capacity of partial exclusion and risks. The third part presents the main species of intangible assets. Finally some conclusions are raised.
publishDate 2009
dc.date.none.fl_str_mv 2009-11-04
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/11227
url https://seer.ufrgs.br/index.php/ConTexto/article/view/11227
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://seer.ufrgs.br/index.php/ConTexto/article/view/11227/6631
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. 6 n. 10 (2006): 2º semestre 2006
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
_version_ 1799766348750913536

Registros relacionados