Ativos intangíveis e a valorização empresarial: uma abordagem à avaliação da marca MOBI.E

ProjetoA evolução do modelo de desenvolvimento económico, no qual os planos do conhecimento e inovação se intersetam com as atividades económicas e empresariais, fez emergir uma nova dinâmica económica em que os ativos intangíveis surgem com um papel preponderante para a competitividade e valor de mercado das empresas. Sendo que estes novos ativos decorrem na sua maioria de investimentos avultados e encerram em si próprios a possibilidade de futuros benefícios económicos, urge a necessidade da sua proteção por direitos de propriedade industrial, a fim de evitar a sua utilização e usufruto por parte de terceiros. Ao nível empresarial, todos os ativos, tangíveis e intangíveis, são geridos dentro de uma estratégia de crescimento económico da empresa, neste sentido e como referia Peter Drucker “If you can’t measure it, you can´t manage it” sendo assim, torna-se crucial a avaliação de ativos intangíveis. Os ativos intangíveis têm um valor social, tecnológico e estratégico intrínseco, contudo o seu valor económico está profundamente dependente de fatores externos de mercado pelo que parte da sua difícil mensuração advém do elevado risco associado ao seu potencial benefício. A metodologia Royalty Relief combina (i) informação de mercado, através da análise de acordos de licenciamento realizados com ativos considerados semelhantes dos quais é retirado o valor da taxa de royalty a aplicar, e (ii) a realidade empresarial da empresa que detém o ativo em avaliação, através das projeções dos resultados operacionais decorrentes da utilização do ativo. De acordo com esta metodologia, aos resultados operacionais é aplica a taxa de royalty determinada anteriormente, encontrando-se assim os royalties anuais poupados e que, depois de atualizados a uma taxa de desconto também ela reflexo dos dados financeiros da empresa, refletem o valor económico do ativo intangível. O conhecimento sobre esta metodologia não é muito abundante em estudos académicos pois dependente do acesso a bases de dados privadas cujo uso mais comum é para fins profissionais. Nesta dissertação implementa-se esta abordagem para o caso da marca MOBI.E, uma iniciativa de mobilidade sustentável.Contemporary economic modes of development increasingly stress intangible assets as a factor of competitiveness and key variable for estimating companies’ economic value. The appropriation of economic benefits is contingent on the strength of protection and the existence of intellectual property rights. Valuation is therefore essential or, as Peter Drucker put it, “If you can’t measure it, you can´t manage it”. Intangible assets have a variety of values, such as social, technological, strategic and economic value, which make quantification hard. The Royalty Relief methodology combines (i) market information, using licencing agreements on similar assets, and (ii) the forward projection of revenue stemming from the operations based on the asset. According to this approach the value of the asset is set to the total amount of costs that are not paid by the company that actually owns the asset. This methodology is still not well known in academic circles since it depends upon proprietary databases, which are more available for professional purposes. This dissertation implements the approach for a Portuguese innovative venture on sustainable mobility, the MOBI.E case

Populations, mother tree and plant age effects on physical traits in pequi fruits

O pequi ? uma esp?cie com ampla distribui??o no cerrado brasileiro, tendo grande import?ncia social e econ?mica para os habitantes desse bioma. O presente trabalho foi proposto em fun??o da aus?ncia de informa??es sobre os efeitos de fatores gen?ticos e ambientais na express?o de vari?veis f?sicas em frutos dessa esp?cie. Informa??es dessa natureza facilitam as decis?es em rela??o ao processo de domestica??o e melhoramento dessa esp?cie. Para atender a este objetivo, colheram-se frutos nos munic?pios de Curvelo e S?o Gon?alo do Rio Preto, Minas Gerais, totalizando 15 matrizes por munic?pio, selecionadas atrav?s de caracter?sticas que refletem suas idades, sendo a principal o di?metro do tronco rente ao solo (DAS). As vari?veis f?sicas avaliadas foram: Peso Total do Fruto (PTF); Peso do Mesocarpo Externo (PME); Peso dos Putamens (PTP) por fruto; N? de Putamens (NP) por fruto e Peso Total de Polpa (PTPL) por fruto. O efeito de matrizes foi altamente significativo para todas as vari?veis avaliadas, enquanto o de popula??es foi apenas para NP. As estimativas das correla??es entre as vari?veis avaliadas foram todas positivas, algumas significativas. As estimativas das correla??es entre DAS e as demais vari?veis tamb?m foram todas positivas, algumas significativas. Os resultados permitem concluir que: h? grandes expectativas de ganhos a partir da propaga??o vegetativa de matrizes selecionadas no campo para as caracter?sticas f?sicas de seus frutos; o peso de polpa por fruto, car?ter de grande import?ncia econ?mica, mas de avalia??o trabalhosa, pode ser selecionado a partir da avalia??o do peso de putamens por fruto; o efeito da idade da planta sobre a express?o de vari?veis f?sicas em frutos de pequi ? nulo ou positivo, podendo a sele??o ser conduzida em plantas jovens.Funda??o de Amparo ? Pesquisa do Estado de Minas Gerais (FAPEMIG)Empresa de Pesquisa Agropecu?ria de Minas Gerais (EPAMIG)Conselho Nacional de Desenvolvimento Cient?fico e Tecnol?gico (CNPq)Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior (CAPES)Pequi is a very common tree in Central and Center-East Brazilian territory, known as Cerrado sensu strict, and its fruits are largely appreciated by people that live in these regions. This study was proposed due to the lack of information about environmental and genetic effects on physical attributes expression in pequi fruits. Information on this subject is relevant to favor decisions regarding to domestication and breeding processes of this species. Pequi fruits were collected from populations of Curvelo and S?o Gon?alo do Rio Preto, State of Minas Gerais, being 15 mother trees per population. These mother trees were selected based on physical attributes that imply their age, being stem diameter at ground level (SD), the main one. Physical attributes were: fruit Total Weight (FTW); Outer Mesocarp Weight (OMW); Putamen Weight per fruit (PW); Putamen Number per fruit (PN) and Pulp Total Weight per fruit (PLTW). There was a mother tree effect for all attributes evaluated, whereas for populations, there was effect only for PN. Correlations among all variables were positive, being some of them significant. Also, correlations between SD and all other variables were positive and some, significant. Results allow the conclusion of high expected gains through vegetative propagation of mother tree selected by means physical fruit attributes: pulp weight can be selected based on putamen weight; the effect of plant age on fruit physical attributes is null or positive, so the selection can be carried out in youth plants

Development, usability, formative assessment, and story immersion of Nutrigame, a mHealth nutrition education app

The replacement of unprocessed and minimally processed foods with processed and ultra-processed ones can be a contributor to the increased prevalence of obesity amongst adults and adolescents. Mobile health (mHealth) innovations, such as mobile applications (apps), especially games, can be used to improve health behaviors and increase adolescent knowledge. The aim of this qualitative research was to describe the development, assessment, and story immersion of a mHealth nutrition education app developed to improve the food knowledge of adolescents. This study employed the stepwise approach model to the mHealth app development, according to the person-based approach and evidence-based behavior change techniques. The mHealth app was based on the concepts of the NOVA system food classification, present in the Brazilian dietary guidelines. The developed app, Nutrigame – your food guide, is a story-based serious game set in the food routine of an adolescent who needs to choose what to eat, when, where, and with whom the meals are taken. The first version of the app was tested by a group of adolescents (convenience sample, n=6, mean age: 15.8 ± 0.9 years) for 30 days. To assess usability, feasibility, engagement (user testing), and formative evaluation from the user's perspective, five individual interviews. After the last interview, the participants were required to complete a 13-item immersion scale, adapted from the narrative transportation scale to assess story immersion game. The final version of the game was adapted to meet the suggestions presented by the adolescents. All steps used for the app development are described. The gamification elements chosen led to the comprehension of the main learning contents. The mean story immersion score (30.3 ± 1.9) demonstrates the participant's involvement with the game's narrative. This study can provide useful insights to public health researchers and nutrition educators who are planning to develop a mHealth nutrition education app from a practical perspective

Serotonergic signalling suppresses ataxin 3 aggregation and neurotoxicity in animal models of Machado-Joseph disease

Polyglutamine diseases are a class of dominantly inherited neurodegenerative disorders for which there is no effective treatment. Here we provide evidence that activation of serotonergic signalling is beneficial in animal models of Machado-Joseph disease. We identified citalopram, a selective serotonin reuptake inhibitor, in a small molecule screen of FDA-approved drugs that rescued neuronal dysfunction and reduced aggregation using a Caenorhabditis elegans model of mutant ataxin 3-induced neurotoxicity. MOD-5, the C. elegans orthologue of the serotonin transporter and cellular target of citalopram, and the serotonin receptors SER-1 and SER-4 were strong genetic modifiers of ataxin 3 neurotoxicity and necessary for therapeutic efficacy. Moreover, chronic treatment of CMVMJD135 mice with citalopram significantly reduced ataxin 3 neuronal inclusions and astrogliosis, rescued diminished body weight and strikingly ameliorated motor symptoms. These results suggest that small molecule modulation of serotonergic signalling represents a promising therapeutic target for Machado-Joseph disease.This work was supported by Fundação para a Ciência e Tecnologia (FCT) and COMPETE through the projects ‘[PTDC/SAU-GMG/112617/2009] (to P.M.) and [EXPL/ BIM-MEC/0239/2012] (to A.T.C.)’, by National Ataxia foundation (to P.M.), by Ataxia UK (to P.M.), by National Institutes of Health (NIH) ‘[GM038109, GM081192, AG026647, and NS047331] (to R.I.M.)’, by The Chicago Biomedical Consortium (to R.I.M.) and by the Ellison Medical Foundation (to R.I.M.). A.T.C., A.J., S.E., L.S.S., C.B., S.D.S., A.S.F. and A.N.C. were supported by the FCT individual fellowships SFRH/BPD/79469/2011, SFRH/BD/76613/2011, SFRH/BD/78554/2011, SFRH/BD/ 84650/2012, SFRH/BPD/74452/2010, SFRH/BD/78388/ 2011, SFRH/BPD/91562/2012 and SFRH/BD/51059/2010, respectively. FCT fellowships are co-financed by POPH, QREN, Governo da República Portuguesa and EU/FSE.info:eu-repo/semantics/publishedVersio