This paper investigates the relationship between intellectual capital and value creation in the Textile Manufacturing Sector in Brazil. Through the access of the database from the Annual Industrial Research conducted by the Brazilian Institute of Geography and Statistics, we gathered 644...

The performance appraisal measures developed and applied at companies allow them to carry out self-assessments and to seek improvement plans, among others. One of the ways of seeking refinement is through the use of benchmarking, in which companies become involved in a learning system, comparing...

Aiming for superior performance, companies need to have and skillfully use rare, valuable, irreplaceable and inimitable resources, with special emphasis on intangibles, constructed in lengthy and risky processes or strategically accumulated via mergers and acquisitions (M&A). To analyze how the...

We have created an index that measures eco-innovation in Brazil at firm level. It is a first experience for the country and for this reason we have organized the survey with a qualitative and quantitative approach. The index was structured based on the experiences of the Eco-Innovation Index...

The purpose is to investigate the existence of a causal relationship in organizational levels of slack, risk, and corporate performance. The starting point is the assumption that the amount of organizational slack is a determining factor of risk reflected by the company, as well as of its...

The aim of this study is to demonstrate that adopting the “85/95 Progressive” project – a change in social security rules that allows for eligibility according to the sum of one's age and overall contribution period – may have serious consequences for the worsening of social security...

The objective of this article is to examine four theories that consider an explanation and measurement for the value of liquidity. Liquidity will be understood as cash, that is, we are leaving aside assets of lesser degree of liquidity than cash. The article begins with the Keynesian view about...

A project for rational occupation of the Amazon, considering the characteristics of the region and the sustainability of initiatives, is discussed in this article. The authors initially discuss a panoramic view of the Amazon Region with some data to help in the understanding of this paper,...

This study makes usage of CIV (Calculated Intangible Value) and ICE (Intellectual Capital Efficiency) to measure IC stock and flows respectively. It applies static panel data models, to study the influence of IC on companies ROE (Return-on-Equity), ROA (Return-on-Assets) and ROS...