Régio Marcio Toesca Gimenes

Capital Intelectual: Uma Análise Biliométrica da Produção Científica Brasileira / Intellectual Capital: A Biliometric Analysis of Brazilian Scientific Production

Este estudo teve por objetivo verificar como a tematica do Capital Intelectual (CI) vem sendo discutida no campo da producao cientifica brasileira; para tanto, foi realizada uma analise bibliometrica e de conteudo. Os resultados indicam 68 artigos publicados nas bases de dados do Scielo e Spell . Observou-se que a partir de 2007, houve uma intensificacao na discussao sobre o capital intelectual no contexto cientifico brasileiro. Os periodicos que mais se destacaram foram a RAM - Revista de Administracao Mackenzie e a BASE - Revista Administracao e Contabilidade, representado 14% do numero total de publicacoes. Os resultados revelam que Sandra Rolim Ensslin da Universidade Federal de Santa Catarina (UFSC) e a pesquisadora de destaque nessa area. De modo geral, verificou-se que aspectos relativos a modelos de mensuracao, avaliacao, evidenciacao e gestao do Capital Intelectual sao os pontos centrais dos estudos brasileiros sobre CI. Palavras-chave: Capital Intelectual. Producao Cientifica. Estudo Bibliometrico. ABSTRACT The purpose of this study was to verify how the theme of Intellectual Capital (IC) has been discussed in the field of Brazilian scientific production, for which a bibliometric and content analysis was performed. The results indicate 68 articles published in the databases of Scielo and Spell. It was observed that as of 2007, there was an intensification in the discussion about intellectual capital in the Brazilian scientific context. The journals that stood out most were RAM - Revista de Administracao Mackenzie and BASE - Revista Gestao e Contabilidade, represented 14% of the total number of publications. The results show that Sandra Rolim Ensslin of the Federal University of Santa Catarina (UFSC) is the outstanding researcher in this area. In general, it was verified that aspects related to models of measurement, evaluation, disclosure and management of Intellectual Capital are the central points of the Brazilian studies on IC. Key words : Intellectual Capital. Scientific Production. Bibliometric Study.

Fair Value for Biological Assets: An Empirical Approach

In view of the difficulty in adopting the International Accounting Standard (IAS) 41, which determines the measurement of biological assets, this study aimed at empirically approaching a fair-value based methodology to evaluate biological assets, without an active market. In order to meet the study proposal, a case study with a quantitative approach was carried out to assess a soybean crop cultivated in the Mato Grosso do Sul State. Discounted Cash Flow (DCF) was the chosen evaluation method. Data collection was done through analysis of internal reports and semi-structured interviews. Few practical works detailing valuation of biological assets are available in the national and international literature; therefore, this is the main contribution of this work. Results suggest that besides using economic and accounting knowledge, it is advisable to consider agronomic knowledge since this type of information influences the valuation of biological assets in quantitative and qualitative terms. At the end, general comments and a research agenda are presented.