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Suguru Sakuma and Tomoyuki Furutani
This study focuses on digital operational knowledge belonging to natural persons and proposes a greenfield approach to differentiate the value of intangibles from that of human intellectual capital. Our research approach involves two assessments. Assessm...
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Carlos Oliveira, José Baptista and Adelaide Cerveira
With excess energy use from non-renewable sources, new energy generation solutions must be adopted to make up for this excess. In this sense, the integration of renewable energy sources in high-rise buildings reduces the need for energy from the national...
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Veridiane Silva dos Santos,Januário José Monteiro,Edicreia Andrade Dos Santos
Pág. 01 - 12
A estrutura de capital das empresas e seus fatores influenciadores têm sido tema de interesse e discussão no âmbito organizacional e acadêmico nos últimos anos. No meio acadêmico, a temática tem sido explorada sob diversas lentes teóricas cujo escopo pri...
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Kazuhiko Kobori
Pág. 255 - 268
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Cornelia Dobrescu
The present paper addresses the problem of the dynamic response of a vibrating equipment for soil compaction. In essence, dynamic response vibrations are analysed by applying an inertial-type perturbing force. This is generated by rotating an eccentric m...
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Paulo Henrique Fernandes Marinho,José Sergio de Jesus
Pág. 175 - 204
Este estudo apresenta uma análise bibliográfica de obras nacionais publicadas nos últimos cinco anos acerca das estratégias de Fusões e Aquisições ? F&A?s no cenário da Educação Superior Brasileira. O estudo se propõe ainda analisar os indicadores financ...
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Pedro García SanMiguel,Julian García Muñoz
Pág. 53 - 65
Promoting innovation in the construction sector is one of the cornerstones of sustainability, since it is one of the main responsible for GHG emissions. This paper provides a proposal for sustainable housing: the industrialized passive home of American B...
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Emanuele Facchinetti, Beni Rohrbach, Gerko Van der Wel and Andrew Bollinger
In the future, advanced multi-energy systems are expected to handle an increasing share of fluctuating renewable energy generation through the management of multiple advanced energy conversion and storage technologies operating across different energy ca...
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Mihai Deju
The preparation of annual consolidated financial statements by group companies represents a relatively new problematic issue for regulating bodies, the world of the academia, as well as for accounting practitioners. The current national and international...
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Yunier Guevara Díaz, Lic., Beatriz Reyes Lamazares, MSc.
Pág. 8 - 27
El presente trabajo es una propuesta de Norma Cubana de Contabilidad que esta-blece las bases para el reconocimiento y tratamiento contable de un Activo Fijo Intangible por las entidades; su forma de amortización y los criterios de definición de los mism...
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