9 documents found, page 1 of 1
Monitoring the sustainable development performance:an integrated approach to bu...
Lopes, Ilídio TomásThis approach aims to identify the boundaries of sustainability and its application at a country and corporate levels. With this approach, we try to identify the basis for a conceptual scorecard as a dynamic tool in order to monitor the sustainability performance at a macro (country level) and micro (corporate level)scope.
A qualidade da informação contabilística antes e após a adoção das normas inter...
Pinheiro, Mário; Lopes, Ilídio TomásNo mercado financeiro global, existe uma diversidade contabilística o que pode constituir uma barreira à compreensão das demonstrações financeiras divulgadas. Na sequência da estratégia adotada no Regulamento (CE)n.º 1606/2002 do Parlamento Europeu e do Conselho de 19 de julho, desde 1 de janeiro de 2005 que as sociedades cotadas são obrigadas a elaborar as suas contas consolidadas de acordo com as normas do IA...
Seeking a sustainable development scoreboard:beyond the agency theory
Lopes, Ilídio TomásThe concept of Sustainable Development (SD) is embodied in complexities and intrinsic contradictions. Its boundaries are vague, deriving in an unresolved paradox. Development is, in its genesis, linked to economy features and achievements, and sustainability is traditionally associated with ecology and social progress. However, the merger of both can drive the main human freedoms. Countries and companies should...
The boundaries of intellectual property valuation:cost, market, income based ap...
Lopes, Ilídio TomásTo invest in intellectual property and disclose it, internally and externally, is a strategic decision towards the creation of a sustainable value added, at a firm or even at a macroeconomic level. The multiple insights achieved reinforce the paradigm that intangibles are the main structural support for economic growth. However, those intangibles should be measured on a feasible basis towards the business compr...
A gestão dos intangíveis enquanto factor de criação de valor
Lopes, Ilídio TomásA gestão dos intangíveis tem-se revelado uma das tarefas mais difíceis de ultrapassar, principalmente para as empresas da economia digital. Agrupados em múltiplas categorias, a sua quantificação não se afigura tarefa fácil e a reunir consenso. No entanto, enquanto importante fonte de valor, a sua inclusão nas demonstrações financeiras representaria uma importante aproximação do valor contabilístico ao valor de ...
Intensive investments in intellectual:the way to increase sustainable
Lopes, Ilídio TomásThis paper aims to highlight the need to monitor the macroeconomic innovation effort and diagnose its linkage with business returns. It constitutes a basic approach about intellectual property as a key driver towards better strategic and financial performance achievements.
Towards a complementary intangibles reporting approach
Lopes, Ilídio TomásPurpose – The aggregation and exploitation of knowledge edges has settled the appearance of multiple approaches that put intangibles as the most important key driver towards the strategic and financial level achievements. This paper's aim is to identify the intangibles recognized by the Portuguese Airlines companies, their impact on the companies' strategies and their inclusion in the internal management report...
A problemática dos intangíveis : análise do sector da aviação civil em Portugal
Lopes, Ilídio TomásTese de doutoramento em Gestão de Emporesas (Contabilidade) apresentada à Fac. Economia da Universidade de Coimbra; O conhecimento emergiu nas últimas décadas, como a nova fonte do valor empresarial, substituindo alguns dos factores de produção tradicionais. Várias foram as teorias e conceptualizações desenvolvidas em torno desta nova matéria-prima, traduzida pelas mais diversas designações: activos do conhecim...
Specific intangible assets in the air transportation sector: a theoretical cons...
Lopes, Ilídio Tomás; Rodrigues, Ana Maria GomesThis paper focuses on the importance of intangible assets in the entire value creation process. Based on the Portuguese airlines companies, the paper presents a theoretical framework approach about intangible assets identification and valuation for the air transportation sector as a whole. It is now irrefutable that a new perspective has replaced traditional value chains, based on the linear activities alignmen...