Disclosure of intellectual capital in mediterranean countries

This article presents the results of an investigation into the state of research in intellectual capital in the Mediterranean context through the analysis of 15 studies published in journals. The purpose of this study is to conduct a survey of papers on disclosure of intellectual capital information in Mediterranean countries. The results show the majority of studies on disclosure of intellectual capital in Mediterranean countries are made in European countries. France, Greece, Italy, Jordan, Portugal and Spain were the only ones of the 26 Mediterranean countries to examine the disclosure of intellectual capital, and the two countries of the Iberian Peninsula are responsible for ten of these papers..info:eu-repo/semantics/publishedVersio

Portuguese Diaspora: Life Stories / Documentaries

The return is a change that is configured at various levels - relationships , routines , roles - and can interfere with the self - concept and the concept that individuals have about the other . (Schlossberg , Waters & Goodman , 1995).The mobility in this case the return is a transition and / or a crisis in that the individual initiates an adaptation process . This process is influenced by several variables , including the subjective perception regarding the event and the different characteristics of the contexts of exit and reception and the characteristics of the actors in this event. (Pine and Ferreira , 2002; Evans & Forney , Guido DiBrito , 1998). If migrations occur regularly , this process can not interfere with the return movement of the Portuguese diaspora since decolonization that constituted for the Portuguese a transition not expected and , but configuring contexts breakthrough.The intention is to understand the contexts of life of the people involved in the process ( rupture, integration , opportunities , etc. ) through the documentaries made for the purpose

Intellectual capital disclosure: the portuguese case

The purpose of this research is to identify the factors that can explain practices of voluntary disclosure of information on intellectual capital (IC). This is an empirical quantitative study that seeks to examine the influence of certain firm characteristics (firm size, auditor type, ownership concentration, industry, proportion of non-executive directors (NEDs) on the board, chairman/CEO duality and audit committee) on intellectual capital disclosure (ICD) in Portuguese companies. ICD data for this longitudinal study were gathered from the annual reports of 32 Portuguese listed firms over 5 years using content analysis. The results of this study indicate that firm size and industry are explanatory factors of the level of disclosure of information on intellectual capital. One of the limitations of the empirical part of the study derives from choosing the content analysis method because it is subject to the subjectivity of interpretation. Another limitation is the small sample size and the application only to Portugal which reduces the ability to generalize the results to other settings. This study contributes to the IC literature, providing new empirical data covering the analysis of 5 years of disclosure related to corporate governance.info:eu-repo/semantics/publishedVersio

The Practice and Implications for Performance Measurement and Equity Valuation of Dirty Surplus Accounting Flows:International Evidence.

This thesis investigates dirty surplus accounting practice in different countries and its implications for performance measurement and equity valuation. First, I examine the characteristics of dirty surplus accounting permitted by accounting regulation and reported by companies in four countries: France, Germany, the U. K and the U. S during the period 1993 to 2001. I find that dirty surplus flows are negative on average. I also find substantial cross-country variation in dirty surplus accounting both in accounting rules and in companies' reporting practice. Dirty surplus accounting seems more severe in France and Germany than in the U. K and the U. S. Second, I analyse the implications of dirty surplus accounting and crosscountry variation therein for accounting-based measures of abnormal performance. I find that the omission of dirty surplus flows creates inaccuracy in abnormal performance measurement for all classes of dirty surplus flows and across the four accounting regimes studied. Bias in abnormal performance measurement is largely caused by goodwill-related flows. Third, I explore the valuation implications of dirty surplus accounting. I demonstrate that the residual income valuation model (RIVM) and the abnormal earnings growth model (AEGM) should yield identical intrinsic value estimates provided there is consistency in projections of accounting numbers. Accordingly, omission of dirty surplus flows from these projections results in identical valuation error in both models. I then perform empirical tests of the relationship between valuation errors and dirty surplus flows, both in terms of bias and inaccuracy. Only in the case of the U. S. do I find some evidence of such relationship. For this country, I also find evidence of industry differences in the relationship between financial and non-financial companies. Finally, results suggest cross-country differences in the relationship between the U. S. and the other three countries, particularly in terms of inaccuracy

Eleven years experience of being under external quality assessment for the molecular genetic diagnosis of hereditary haemochromatosis HFE-associated and accreditation under ISO 15189

Laboratory quality is continuously present in our daily practice of molecular diagnosis in human genetics. Our participation in external quality assessment (EQA), specially with EMQN, gave us the opportunity to improve the reports of our genetic tests, to compare our performance/scores with other European laboratories, and to be permanently updated with the most recent recommendations for best practice in human molecular diagnosis. Since 2005, our lab has been participating in the EMQN external quality assessment program for the molecular diagnosis of hereditary haemochromatosis HFE-associated (HH-HFE). Since then, our score regarding the genotyping category has achieved every year the highest marks (2.0), while for the interpretation category, in two years, the mean score was 1.75. These scores lead us to improve the “interpretation section” of our reports in order to give the best result to the physicians and patients. In addition of a correct genotyping, the report “interpretation section” is particularly important, it should include the main suggestions for the best patient’s clinical management: i) immediate impact of the result for the patient, ii) patient’s clinical follow-up and other diagnostic options, iii) long term-impact (specially in predictive tests), iv) relevance of the result for relatives and, v) recommendations of genetic counselling. In accordance with OCDE disease specific guidelines for quality assurance in molecular genetic testing, and with the requirements of ISO 15189, in 2014 we were the first Portuguese laboratory accredited by IPAC, for HH-HFE - variants p.H63D and p.C282Y, and other genetic tests (http://www.ipac.pt/pesquisa/ ficha_15189.asp?id=E0015). Accreditation under the International Standard ISO 15189 is challenging but contributes to introduce improvements in our current practice because it comprises “management requirements” (e.g. quality management system, external services and supplies, preventive and corrective actions, control of records) and “technical requirements” (e.g. accommodation and environmental conditions, laboratory equipment, reagents and consumables, training and qualifications of personnel, examination processes, results reporting). Accreditation enhances laboratory quality at different levels, gives credibility, competency and confidence, but primarily contributes to a better patient’s clinical diagnosis reducing the turnaround time, patient management and treatment, and genetic counselling.N/

Calidad formal, impacto y visibilidad de las revistas electrónicas universitarias españolas

An analysis evaluating electronic journals published by Spanish universities was performed, taking into account both formal aspects and cybermetric indicators. The aim of this study was to analyse the impact and visibility of these web-based publications. The number of publications, their formal and content-related characteristics, and their use of features and tools provided by the electronic medium were all considered. The results fall below expectations, due to formal problems in the structure and contents of the journals' websites, resulting in low visibility and, therefore, low impact

Portuguese Diaspora: Life Stories / Documentaries

Abstract The return is a change that is configured at various levels -relationships , routines , roles -and can interfere with the selfconcept and the concept that individuals have about the other . (Schlossberg , Waters & Goodman , 1995).The mobility in this case the return is a transition and / or a crisis in that the individual initiates an adaptation process . This process is influenced by several variables , including the subjective perception regarding the event and the different characteristics of the contexts of exit and reception and the characteristics of the actors in this event. (Pine and through the documentaries made for the purpose

O valor do capital intelectual das empresas portuguesas

Para determinar o valor do capital intelectual foi utilizado o modelo Value Added Intellectual Capital Coefficient (VAIC™), um modelo largamente utilizado para medir a eficiência do capital intelectual. O modelo foi aplicado às empresas cotadas na Euronext Lisbon ininterruptamente de 2001 a 2009. As empresas foram agrupadas em empresas de alta e baixa intensidade tecnológica. Os resultados apontam para que o valor médio do VAIC™ é apenas ligeiramente superior no conjunto de empresas que pertencem ao tipo alta intensidade tecnológica. Não foi possível determinar uma relação entre a rentabilidade da empresa e os componentes do VAIC™.To determine the value of intellectual capital was used the (VAIC™) model (Value Added Intellectual Coefficient). This is a model widely used to measure the efficiency of intellectual capital. The model was applied to companies listed on Euronext Lisbon without interruption from 2001 to 2009. The companies were grouped by high and low technology. The results indicate that the average value of VAIC™ is slightly higher in the group of high-tech companies. It was unable to determine a relationship between the company's profitability and VAIC™ components..info:eu-repo/semantics/publishedVersio

2006-2007 Dean\u27s Showcase No. 1

https://spiral.lynn.edu/conservatory_deansshowcase/1043/thumbnail.jp

Accreditation under the International Standard ISO 15189: Experience of a Genetics Laboratory in DNA Sequencing

Introduction: Health care is to some extent influenced by the results of laboratory tests. In order to provide the best care for the patient, laboratories must seek to achieve high levels of quality and competence. International Standard ISO 15189 specifies these requirements and may be used by laboratories to perform accredited genetic tests of materials derived from the human body. Here we describe the procedures to establish Accreditation of DNA sequencing in our laboratory and the first Accreditation of its kind in Portugal. Methods: Our laboratory started to prepare to comply with ISO 15189 Accreditation requirements for DNA sequencing in 2010. Documents describing administrative and technical procedures of the sequencing workflow including sample registries, laboratory protocols, operation and maintenance of equipments, as well as preparation and use of reagents were produced. Regular examination of laboratory equipments by an external entity was implemented to confirm compliance with working requirements. Requisites for personnel training and demonstration of competence were also implemented. The laboratory participated regularly in the DNA sequencing scheme organized by the European Molecular Genetics Quality Network (EMQN). Results: The laboratory obtained formal recognition by Instituto Português de Acreditação (IPAC) in May 2014. A maximum genotyping score for DNA sequencing has been obtained in the external quality assessment scheme since 2010. Sequencing quality measured in terms of the quality read overlap metrics is currently of approximately 96% according to the EMQN scheme. The laboratory processes and analyzes an average of 28.750 samples per year. Discussion: Accreditation of a genetic test under ISO 15189 is a highly demanding and laborious task for a genetic laboratory. However, it is an important step in order to guarantee the highest quality and reproducibility of genetic test results