1. O documento discute a criação de valor através dos ativos intangíveis provenientes do capital intelectual.
2. Apresenta conceitos de ativos, ativos intangíveis e teorias sobre capital intelectual, além de estudos de caso da literatura.
3. Como estudo de caso único, analisa a NET Serviços, discutindo seu histórico e como variações no capital humano impactam seu valor.
2024 State of Marketing Report – by HubspotMarius Sescu
https://www.hubspot.com/state-of-marketing
· Scaling relationships and proving ROI
· Social media is the place for search, sales, and service
· Authentic influencer partnerships fuel brand growth
· The strongest connections happen via call, click, chat, and camera.
· Time saved with AI leads to more creative work
· Seeking: A single source of truth
· TLDR; Get on social, try AI, and align your systems.
· More human marketing, powered by robots
ChatGPT is a revolutionary addition to the world since its introduction in 2022. A big shift in the sector of information gathering and processing happened because of this chatbot. What is the story of ChatGPT? How is the bot responding to prompts and generating contents? Swipe through these slides prepared by Expeed Software, a web development company regarding the development and technical intricacies of ChatGPT!
Product Design Trends in 2024 | Teenage EngineeringsPixeldarts
The realm of product design is a constantly changing environment where technology and style intersect. Every year introduces fresh challenges and exciting trends that mold the future of this captivating art form. In this piece, we delve into the significant trends set to influence the look and functionality of product design in the year 2024.
How Race, Age and Gender Shape Attitudes Towards Mental HealthThinkNow
Mental health has been in the news quite a bit lately. Dozens of U.S. states are currently suing Meta for contributing to the youth mental health crisis by inserting addictive features into their products, while the U.S. Surgeon General is touring the nation to bring awareness to the growing epidemic of loneliness and isolation. The country has endured periods of low national morale, such as in the 1970s when high inflation and the energy crisis worsened public sentiment following the Vietnam War. The current mood, however, feels different. Gallup recently reported that national mental health is at an all-time low, with few bright spots to lift spirits.
To better understand how Americans are feeling and their attitudes towards mental health in general, ThinkNow conducted a nationally representative quantitative survey of 1,500 respondents and found some interesting differences among ethnic, age and gender groups.
Technology
For example, 52% agree that technology and social media have a negative impact on mental health, but when broken out by race, 61% of Whites felt technology had a negative effect, and only 48% of Hispanics thought it did.
While technology has helped us keep in touch with friends and family in faraway places, it appears to have degraded our ability to connect in person. Staying connected online is a double-edged sword since the same news feed that brings us pictures of the grandkids and fluffy kittens also feeds us news about the wars in Israel and Ukraine, the dysfunction in Washington, the latest mass shooting and the climate crisis.
Hispanics may have a built-in defense against the isolation technology breeds, owing to their large, multigenerational households, strong social support systems, and tendency to use social media to stay connected with relatives abroad.
Age and Gender
When asked how individuals rate their mental health, men rate it higher than women by 11 percentage points, and Baby Boomers rank it highest at 83%, saying it’s good or excellent vs. 57% of Gen Z saying the same.
Gen Z spends the most amount of time on social media, so the notion that social media negatively affects mental health appears to be correlated. Unfortunately, Gen Z is also the generation that’s least comfortable discussing mental health concerns with healthcare professionals. Only 40% of them state they’re comfortable discussing their issues with a professional compared to 60% of Millennials and 65% of Boomers.
Race Affects Attitudes
As seen in previous research conducted by ThinkNow, Asian Americans lag other groups when it comes to awareness of mental health issues. Twenty-four percent of Asian Americans believe that having a mental health issue is a sign of weakness compared to the 16% average for all groups. Asians are also considerably less likely to be aware of mental health services in their communities (42% vs. 55%) and most likely to seek out information on social media (51% vs. 35%).
AI Trends in Creative Operations 2024 by Artwork Flow.pdfmarketingartwork
This article is all about what AI trends will emerge in the field of creative operations in 2024. All the marketers and brand builders should be aware of these trends for their further use and save themselves some time!
2024 State of Marketing Report – by HubspotMarius Sescu
https://www.hubspot.com/state-of-marketing
· Scaling relationships and proving ROI
· Social media is the place for search, sales, and service
· Authentic influencer partnerships fuel brand growth
· The strongest connections happen via call, click, chat, and camera.
· Time saved with AI leads to more creative work
· Seeking: A single source of truth
· TLDR; Get on social, try AI, and align your systems.
· More human marketing, powered by robots
ChatGPT is a revolutionary addition to the world since its introduction in 2022. A big shift in the sector of information gathering and processing happened because of this chatbot. What is the story of ChatGPT? How is the bot responding to prompts and generating contents? Swipe through these slides prepared by Expeed Software, a web development company regarding the development and technical intricacies of ChatGPT!
Product Design Trends in 2024 | Teenage EngineeringsPixeldarts
The realm of product design is a constantly changing environment where technology and style intersect. Every year introduces fresh challenges and exciting trends that mold the future of this captivating art form. In this piece, we delve into the significant trends set to influence the look and functionality of product design in the year 2024.
How Race, Age and Gender Shape Attitudes Towards Mental HealthThinkNow
Mental health has been in the news quite a bit lately. Dozens of U.S. states are currently suing Meta for contributing to the youth mental health crisis by inserting addictive features into their products, while the U.S. Surgeon General is touring the nation to bring awareness to the growing epidemic of loneliness and isolation. The country has endured periods of low national morale, such as in the 1970s when high inflation and the energy crisis worsened public sentiment following the Vietnam War. The current mood, however, feels different. Gallup recently reported that national mental health is at an all-time low, with few bright spots to lift spirits.
To better understand how Americans are feeling and their attitudes towards mental health in general, ThinkNow conducted a nationally representative quantitative survey of 1,500 respondents and found some interesting differences among ethnic, age and gender groups.
Technology
For example, 52% agree that technology and social media have a negative impact on mental health, but when broken out by race, 61% of Whites felt technology had a negative effect, and only 48% of Hispanics thought it did.
While technology has helped us keep in touch with friends and family in faraway places, it appears to have degraded our ability to connect in person. Staying connected online is a double-edged sword since the same news feed that brings us pictures of the grandkids and fluffy kittens also feeds us news about the wars in Israel and Ukraine, the dysfunction in Washington, the latest mass shooting and the climate crisis.
Hispanics may have a built-in defense against the isolation technology breeds, owing to their large, multigenerational households, strong social support systems, and tendency to use social media to stay connected with relatives abroad.
Age and Gender
When asked how individuals rate their mental health, men rate it higher than women by 11 percentage points, and Baby Boomers rank it highest at 83%, saying it’s good or excellent vs. 57% of Gen Z saying the same.
Gen Z spends the most amount of time on social media, so the notion that social media negatively affects mental health appears to be correlated. Unfortunately, Gen Z is also the generation that’s least comfortable discussing mental health concerns with healthcare professionals. Only 40% of them state they’re comfortable discussing their issues with a professional compared to 60% of Millennials and 65% of Boomers.
Race Affects Attitudes
As seen in previous research conducted by ThinkNow, Asian Americans lag other groups when it comes to awareness of mental health issues. Twenty-four percent of Asian Americans believe that having a mental health issue is a sign of weakness compared to the 16% average for all groups. Asians are also considerably less likely to be aware of mental health services in their communities (42% vs. 55%) and most likely to seek out information on social media (51% vs. 35%).
AI Trends in Creative Operations 2024 by Artwork Flow.pdfmarketingartwork
This article is all about what AI trends will emerge in the field of creative operations in 2024. All the marketers and brand builders should be aware of these trends for their further use and save themselves some time!
A report by thenetworkone and Kurio.
The contributing experts and agencies are (in an alphabetical order): Sylwia Rytel, Social Media Supervisor, 180heartbeats + JUNG v MATT (PL), Sharlene Jenner, Vice President - Director of Engagement Strategy, Abelson Taylor (USA), Alex Casanovas, Digital Director, Atrevia (ES), Dora Beilin, Senior Social Strategist, Barrett Hoffher (USA), Min Seo, Campaign Director, Brand New Agency (KR), Deshé M. Gully, Associate Strategist, Day One Agency (USA), Francesca Trevisan, Strategist, Different (IT), Trevor Crossman, CX and Digital Transformation Director; Olivia Hussey, Strategic Planner; Simi Srinarula, Social Media Manager, The Hallway (AUS), James Hebbert, Managing Director, Hylink (CN / UK), Mundy Álvarez, Planning Director; Pedro Rojas, Social Media Manager; Pancho González, CCO, Inbrax (CH), Oana Oprea, Head of Digital Planning, Jam Session Agency (RO), Amy Bottrill, Social Account Director, Launch (UK), Gaby Arriaga, Founder, Leonardo1452 (MX), Shantesh S Row, Creative Director, Liwa (UAE), Rajesh Mehta, Chief Strategy Officer; Dhruv Gaur, Digital Planning Lead; Leonie Mergulhao, Account Supervisor - Social Media & PR, Medulla (IN), Aurelija Plioplytė, Head of Digital & Social, Not Perfect (LI), Daiana Khaidargaliyeva, Account Manager, Osaka Labs (UK / USA), Stefanie Söhnchen, Vice President Digital, PIABO Communications (DE), Elisabeth Winiartati, Managing Consultant, Head of Global Integrated Communications; Lydia Aprina, Account Manager, Integrated Marketing and Communications; Nita Prabowo, Account Manager, Integrated Marketing and Communications; Okhi, Web Developer, PNTR Group (ID), Kei Obusan, Insights Director; Daffi Ranandi, Insights Manager, Radarr (SG), Gautam Reghunath, Co-founder & CEO, Talented (IN), Donagh Humphreys, Head of Social and Digital Innovation, THINKHOUSE (IRE), Sarah Yim, Strategy Director, Zulu Alpha Kilo (CA).
Trends In Paid Search: Navigating The Digital Landscape In 2024Search Engine Journal
The search marketing landscape is evolving rapidly with new technologies, and professionals, like you, rely on innovative paid search strategies to meet changing demands.
It’s important that you’re ready to implement new strategies in 2024.
Check this out and learn the top trends in paid search advertising that are expected to gain traction, so you can drive higher ROI more efficiently in 2024.
You’ll learn:
- The latest trends in AI and automation, and what this means for an evolving paid search ecosystem.
- New developments in privacy and data regulation.
- Emerging ad formats that are expected to make an impact next year.
Watch Sreekant Lanka from iQuanti and Irina Klein from OneMain Financial as they dive into the future of paid search and explore the trends, strategies, and technologies that will shape the search marketing landscape.
If you’re looking to assess your paid search strategy and design an industry-aligned plan for 2024, then this webinar is for you.
5 Public speaking tips from TED - Visualized summarySpeakerHub
From their humble beginnings in 1984, TED has grown into the world’s most powerful amplifier for speakers and thought-leaders to share their ideas. They have over 2,400 filmed talks (not including the 30,000+ TEDx videos) freely available online, and have hosted over 17,500 events around the world.
With over one billion views in a year, it’s no wonder that so many speakers are looking to TED for ideas on how to share their message more effectively.
The article “5 Public-Speaking Tips TED Gives Its Speakers”, by Carmine Gallo for Forbes, gives speakers five practical ways to connect with their audience, and effectively share their ideas on stage.
Whether you are gearing up to get on a TED stage yourself, or just want to master the skills that so many of their speakers possess, these tips and quotes from Chris Anderson, the TED Talks Curator, will encourage you to make the most impactful impression on your audience.
See the full article and more summaries like this on SpeakerHub here: https://speakerhub.com/blog/5-presentation-tips-ted-gives-its-speakers
See the original article on Forbes here:
http://www.forbes.com/forbes/welcome/?toURL=http://www.forbes.com/sites/carminegallo/2016/05/06/5-public-speaking-tips-ted-gives-its-speakers/&refURL=&referrer=#5c07a8221d9b
ChatGPT and the Future of Work - Clark Boyd Clark Boyd
Everyone is in agreement that ChatGPT (and other generative AI tools) will shape the future of work. Yet there is little consensus on exactly how, when, and to what extent this technology will change our world.
Businesses that extract maximum value from ChatGPT will use it as a collaborative tool for everything from brainstorming to technical maintenance.
For individuals, now is the time to pinpoint the skills the future professional will need to thrive in the AI age.
Check out this presentation to understand what ChatGPT is, how it will shape the future of work, and how you can prepare to take advantage.
A brief introduction to DataScience with explaining of the concepts, algorithms, machine learning, supervised and unsupervised learning, clustering, statistics, data preprocessing, real-world applications etc.
It's part of a Data Science Corner Campaign where I will be discussing the fundamentals of DataScience, AIML, Statistics etc.
Time Management & Productivity - Best PracticesVit Horky
Here's my presentation on by proven best practices how to manage your work time effectively and how to improve your productivity. It includes practical tips and how to use tools such as Slack, Google Apps, Hubspot, Google Calendar, Gmail and others.
The six step guide to practical project managementMindGenius
The six step guide to practical project management
If you think managing projects is too difficult, think again.
We’ve stripped back project management processes to the
basics – to make it quicker and easier, without sacrificing
the vital ingredients for success.
“If you’re looking for some real-world guidance, then The Six Step Guide to Practical Project Management will help.”
Dr Andrew Makar, Tactical Project Management
Unlocking the Power of ChatGPT and AI in Testing - A Real-World Look, present...Applitools
During this webinar, Anand Bagmar demonstrates how AI tools such as ChatGPT can be applied to various stages of the software development life cycle (SDLC) using an eCommerce application case study. Find the on-demand recording and more info at https://applitools.info/b59
Key takeaways:
• Learn how to use ChatGPT to add AI power to your testing and test automation
• Understand the limitations of the technology and where human expertise is crucial
• Gain insight into different AI-based tools
• Adopt AI-based tools to stay relevant and optimize work for developers and testers
* ChatGPT and OpenAI belong to OpenAI, L.L.C.
More than Just Lines on a Map: Best Practices for U.S Bike Routes
This session highlights best practices and lessons learned for U.S. Bike Route System designation, as well as how and why these routes should be integrated into bicycle planning at the local and regional level.
Presenters:
Presenter: Kevin Luecke Toole Design Group
Co-Presenter: Virginia Sullivan Adventure Cycling Association
Ride the Storm: Navigating Through Unstable Periods / Katerina Rudko (Belka G...DevGAMM Conference
Has your project been caught in a storm of deadlines, clashing requirements, and the need to change course halfway through? If yes, then check out how the administration team navigated through all of this, relocating 160 people from 3 countries and opening 2 offices during the most turbulent time in the last 20 years. Belka Games’ Chief Administrative Officer, Katerina Rudko, will share universal approaches and life hacks that can help your project survive unstable periods when there seem to be too many tasks and a lack of time and people.
This presentation was designed to provide strategic recommendations for a brand in decline. The deck also incorporates a situational assessment, including a brand identity, positioning, architecture, and portfolio strategy for the Brand.
Presentation originally created for NYU Stern's Brand Strategy course. Design by Erica Santiago & Chris Alexander.
Good Stuff Happens in 1:1 Meetings: Why you need them and how to do them wellSaba Software
According to the latest State of the American Manager report from Gallup, employees who have regular meetings with their managers are almost three times as likely to be engaged as those who don’t. These regular check-ins keep managers and employees in sync and aligned. Want to see better manager/employee relationships in your organisation? Then make an all-in commitment to 1:1 meetings. Not sure how? You’ve come to the right place.
In this webinar with Jamie Resker, Founder and Practice Leader for Employee Performance Solutions (EPS), and Teala Wilson, Talent Management Consultant at Saba Software, you’ll get the inside track on how to hold effective 1:1 meetings, including tips for getting managers on board.
• Go beyond discussing the status of everyday work to higher level topics, including recognition, performance, development, and career aspirations
• Learn how to decide meeting frequency, what to cover, as well as roles and responsibilities of the manager and employee
• Understand how managers can build trust and make it comfortable for employees to provide upward feedback
• Unite your organisation with a unified approach to 1:1 meetings
Join us for this 1-hour webinar to get practical tips for building better manager-employee relationships with intention and purpose.
About the Speakers
Jamie Resker - Founder and Practice Leader for Employee Performance Solutions (EPS)
Jamie Resker, Practice Leader and Founder of Employee Performance Solutions, is a recognized innovator in performance management. She is the originator of the-the Performance Continuum Feedback Method® and Conversations to Optimize Employee Performance training program; tools and training that reshape communications between managers and employees to drive and align performance. Jamie is on the faculty for the Northeast Human Resources Association, is a contributor to Halogen Software's Talent Space Blog, and is an editorial advisory board member for HR Examiner.
Teala Wilson - Senior Consultant, Strategic Services, Saba Software
Teala is a Talent Management Consultant at Halogen Software, now a part of Saba Software. She has worked with teams on a national and global level supporting human resources in areas such as performance management, recruitment, employee benefit programs, training and talent development, workforce planning and internal communications. Teala also has a personal passion for visual arts and design.
Want to learn more? Join us for an upcoming Product Tour!
http://bit.ly/2yitfqu
A report by thenetworkone and Kurio.
The contributing experts and agencies are (in an alphabetical order): Sylwia Rytel, Social Media Supervisor, 180heartbeats + JUNG v MATT (PL), Sharlene Jenner, Vice President - Director of Engagement Strategy, Abelson Taylor (USA), Alex Casanovas, Digital Director, Atrevia (ES), Dora Beilin, Senior Social Strategist, Barrett Hoffher (USA), Min Seo, Campaign Director, Brand New Agency (KR), Deshé M. Gully, Associate Strategist, Day One Agency (USA), Francesca Trevisan, Strategist, Different (IT), Trevor Crossman, CX and Digital Transformation Director; Olivia Hussey, Strategic Planner; Simi Srinarula, Social Media Manager, The Hallway (AUS), James Hebbert, Managing Director, Hylink (CN / UK), Mundy Álvarez, Planning Director; Pedro Rojas, Social Media Manager; Pancho González, CCO, Inbrax (CH), Oana Oprea, Head of Digital Planning, Jam Session Agency (RO), Amy Bottrill, Social Account Director, Launch (UK), Gaby Arriaga, Founder, Leonardo1452 (MX), Shantesh S Row, Creative Director, Liwa (UAE), Rajesh Mehta, Chief Strategy Officer; Dhruv Gaur, Digital Planning Lead; Leonie Mergulhao, Account Supervisor - Social Media & PR, Medulla (IN), Aurelija Plioplytė, Head of Digital & Social, Not Perfect (LI), Daiana Khaidargaliyeva, Account Manager, Osaka Labs (UK / USA), Stefanie Söhnchen, Vice President Digital, PIABO Communications (DE), Elisabeth Winiartati, Managing Consultant, Head of Global Integrated Communications; Lydia Aprina, Account Manager, Integrated Marketing and Communications; Nita Prabowo, Account Manager, Integrated Marketing and Communications; Okhi, Web Developer, PNTR Group (ID), Kei Obusan, Insights Director; Daffi Ranandi, Insights Manager, Radarr (SG), Gautam Reghunath, Co-founder & CEO, Talented (IN), Donagh Humphreys, Head of Social and Digital Innovation, THINKHOUSE (IRE), Sarah Yim, Strategy Director, Zulu Alpha Kilo (CA).
Trends In Paid Search: Navigating The Digital Landscape In 2024Search Engine Journal
The search marketing landscape is evolving rapidly with new technologies, and professionals, like you, rely on innovative paid search strategies to meet changing demands.
It’s important that you’re ready to implement new strategies in 2024.
Check this out and learn the top trends in paid search advertising that are expected to gain traction, so you can drive higher ROI more efficiently in 2024.
You’ll learn:
- The latest trends in AI and automation, and what this means for an evolving paid search ecosystem.
- New developments in privacy and data regulation.
- Emerging ad formats that are expected to make an impact next year.
Watch Sreekant Lanka from iQuanti and Irina Klein from OneMain Financial as they dive into the future of paid search and explore the trends, strategies, and technologies that will shape the search marketing landscape.
If you’re looking to assess your paid search strategy and design an industry-aligned plan for 2024, then this webinar is for you.
5 Public speaking tips from TED - Visualized summarySpeakerHub
From their humble beginnings in 1984, TED has grown into the world’s most powerful amplifier for speakers and thought-leaders to share their ideas. They have over 2,400 filmed talks (not including the 30,000+ TEDx videos) freely available online, and have hosted over 17,500 events around the world.
With over one billion views in a year, it’s no wonder that so many speakers are looking to TED for ideas on how to share their message more effectively.
The article “5 Public-Speaking Tips TED Gives Its Speakers”, by Carmine Gallo for Forbes, gives speakers five practical ways to connect with their audience, and effectively share their ideas on stage.
Whether you are gearing up to get on a TED stage yourself, or just want to master the skills that so many of their speakers possess, these tips and quotes from Chris Anderson, the TED Talks Curator, will encourage you to make the most impactful impression on your audience.
See the full article and more summaries like this on SpeakerHub here: https://speakerhub.com/blog/5-presentation-tips-ted-gives-its-speakers
See the original article on Forbes here:
http://www.forbes.com/forbes/welcome/?toURL=http://www.forbes.com/sites/carminegallo/2016/05/06/5-public-speaking-tips-ted-gives-its-speakers/&refURL=&referrer=#5c07a8221d9b
ChatGPT and the Future of Work - Clark Boyd Clark Boyd
Everyone is in agreement that ChatGPT (and other generative AI tools) will shape the future of work. Yet there is little consensus on exactly how, when, and to what extent this technology will change our world.
Businesses that extract maximum value from ChatGPT will use it as a collaborative tool for everything from brainstorming to technical maintenance.
For individuals, now is the time to pinpoint the skills the future professional will need to thrive in the AI age.
Check out this presentation to understand what ChatGPT is, how it will shape the future of work, and how you can prepare to take advantage.
A brief introduction to DataScience with explaining of the concepts, algorithms, machine learning, supervised and unsupervised learning, clustering, statistics, data preprocessing, real-world applications etc.
It's part of a Data Science Corner Campaign where I will be discussing the fundamentals of DataScience, AIML, Statistics etc.
Time Management & Productivity - Best PracticesVit Horky
Here's my presentation on by proven best practices how to manage your work time effectively and how to improve your productivity. It includes practical tips and how to use tools such as Slack, Google Apps, Hubspot, Google Calendar, Gmail and others.
The six step guide to practical project managementMindGenius
The six step guide to practical project management
If you think managing projects is too difficult, think again.
We’ve stripped back project management processes to the
basics – to make it quicker and easier, without sacrificing
the vital ingredients for success.
“If you’re looking for some real-world guidance, then The Six Step Guide to Practical Project Management will help.”
Dr Andrew Makar, Tactical Project Management
Unlocking the Power of ChatGPT and AI in Testing - A Real-World Look, present...Applitools
During this webinar, Anand Bagmar demonstrates how AI tools such as ChatGPT can be applied to various stages of the software development life cycle (SDLC) using an eCommerce application case study. Find the on-demand recording and more info at https://applitools.info/b59
Key takeaways:
• Learn how to use ChatGPT to add AI power to your testing and test automation
• Understand the limitations of the technology and where human expertise is crucial
• Gain insight into different AI-based tools
• Adopt AI-based tools to stay relevant and optimize work for developers and testers
* ChatGPT and OpenAI belong to OpenAI, L.L.C.
More than Just Lines on a Map: Best Practices for U.S Bike Routes
This session highlights best practices and lessons learned for U.S. Bike Route System designation, as well as how and why these routes should be integrated into bicycle planning at the local and regional level.
Presenters:
Presenter: Kevin Luecke Toole Design Group
Co-Presenter: Virginia Sullivan Adventure Cycling Association
Ride the Storm: Navigating Through Unstable Periods / Katerina Rudko (Belka G...DevGAMM Conference
Has your project been caught in a storm of deadlines, clashing requirements, and the need to change course halfway through? If yes, then check out how the administration team navigated through all of this, relocating 160 people from 3 countries and opening 2 offices during the most turbulent time in the last 20 years. Belka Games’ Chief Administrative Officer, Katerina Rudko, will share universal approaches and life hacks that can help your project survive unstable periods when there seem to be too many tasks and a lack of time and people.
This presentation was designed to provide strategic recommendations for a brand in decline. The deck also incorporates a situational assessment, including a brand identity, positioning, architecture, and portfolio strategy for the Brand.
Presentation originally created for NYU Stern's Brand Strategy course. Design by Erica Santiago & Chris Alexander.
Good Stuff Happens in 1:1 Meetings: Why you need them and how to do them wellSaba Software
According to the latest State of the American Manager report from Gallup, employees who have regular meetings with their managers are almost three times as likely to be engaged as those who don’t. These regular check-ins keep managers and employees in sync and aligned. Want to see better manager/employee relationships in your organisation? Then make an all-in commitment to 1:1 meetings. Not sure how? You’ve come to the right place.
In this webinar with Jamie Resker, Founder and Practice Leader for Employee Performance Solutions (EPS), and Teala Wilson, Talent Management Consultant at Saba Software, you’ll get the inside track on how to hold effective 1:1 meetings, including tips for getting managers on board.
• Go beyond discussing the status of everyday work to higher level topics, including recognition, performance, development, and career aspirations
• Learn how to decide meeting frequency, what to cover, as well as roles and responsibilities of the manager and employee
• Understand how managers can build trust and make it comfortable for employees to provide upward feedback
• Unite your organisation with a unified approach to 1:1 meetings
Join us for this 1-hour webinar to get practical tips for building better manager-employee relationships with intention and purpose.
About the Speakers
Jamie Resker - Founder and Practice Leader for Employee Performance Solutions (EPS)
Jamie Resker, Practice Leader and Founder of Employee Performance Solutions, is a recognized innovator in performance management. She is the originator of the-the Performance Continuum Feedback Method® and Conversations to Optimize Employee Performance training program; tools and training that reshape communications between managers and employees to drive and align performance. Jamie is on the faculty for the Northeast Human Resources Association, is a contributor to Halogen Software's Talent Space Blog, and is an editorial advisory board member for HR Examiner.
Teala Wilson - Senior Consultant, Strategic Services, Saba Software
Teala is a Talent Management Consultant at Halogen Software, now a part of Saba Software. She has worked with teams on a national and global level supporting human resources in areas such as performance management, recruitment, employee benefit programs, training and talent development, workforce planning and internal communications. Teala also has a personal passion for visual arts and design.
Want to learn more? Join us for an upcoming Product Tour!
http://bit.ly/2yitfqu
Good Stuff Happens in 1:1 Meetings: Why you need them and how to do them well
TCC 2009 - CRIAÇÃO DE VALOR ATRAVÉS DO ATIVO INTANGÍVEL PROVENIENTE DO CAPITAL INTELECTUAL
1. CRIAÇÃO DE VALOR ATRAVÉS DO ATIVOCRIAÇÃO DE VALOR ATRAVÉS DO ATIVO
INTANGÍVEL PROVENIENTE DO CAPITALINTANGÍVEL PROVENIENTE DO CAPITAL
INTELECTUALINTELECTUAL
ESTUDO DE CASO ÚNICO: NET SERVIÇOSESTUDO DE CASO ÚNICO: NET SERVIÇOS
SÃO PAULOSÃO PAULO
20092009
Trabalho de Conclusão de CursoTrabalho de Conclusão de Curso
Ciências Contábeis ExecutivoCiências Contábeis Executivo
3. SUMÁRIOSUMÁRIO
1. CONSIDERAÇÕES INICIAIS
2. DESENVOLVIMENTO
2.1 Revisão da Literatura
2.1.1 Conceito e Definição de Ativo
2.1.2 Os Ativos Intangíveis
2.1.3 Contabilização do Ativo Intangível – CPC 04 e IAS 38
2.1.4 Pressupostos Teóricos do Capital Intelectual
2.1.5 Apresentação de estudos de casos da literatura
2.2 Estudo de Caso Único
2.2.1 Histórico da NET Serviços
2.2.2 Variações de valor na NET Serviços devido ao Capital Humano
3. CONSIDERAÇÕES FINAIS
REFERÊNCIAS BIBLIOGRÁFICAS
4. 1. CONSIDERAÇÕES INICIAIS1. CONSIDERAÇÕES INICIAIS
O tema do estudo
Objetivos do trabalho
Relevância do tema
Aplicabilidade
Metodologia
Revisão da bibliografia
O estudo de caso
1. Considerações
Iniciais
5. 2.1.1 Conceito e Definição de Ativo2.1.1 Conceito e Definição de Ativo
2.1 Revisão da
Literatura
2.Desenvolvimento
1.Considerações
Iniciais
3.Considerações
Finais
2.1.1 Conceito e
Definição de Ativo
2.2.1 Histórico da
Net Serviços
2.2.2 Valor do
Capital Humano
O conceito conservador é o de qualificar o agente como sendo o ativo;
e o deste outro (mais “econômico”) é o de assim denominar o resultado trazido pelo
agente.
O computador é um agente que presta diversos serviços, como cálculo e
armazenagem de dados e isso constitui o verdadeiro ativo; o computador é apenas o
agente.
O caminhão é o agente que proporciona o resultado transporte; e este é o ativo.
(MARTINS,1972, p. 29)
A característica fundamental [dos ativos] é a sua capacidade de prestar serviços
futuros à entidade que os controla individual ou conjuntamente com outros ativos e
fatores de produção, capazes de se transformar, direta ou indiretamente, em fluxos
líquidos de entrada de caixa.
Todo ativo representa, mediata ou imediatamente, direta ou indiretamente, uma
promessa futura de caixa.
(IUDÍCIBUS, 2000, p. 142)
FONTE: MARTINS (1972) e IUDÍCIBUS, (2000), ambos apud PEREZ E FAMÁ (2006, p.12):
6. 2.1 Revisão da
Literatura
2.Desenvolvimento
1.Considerações
Iniciais
3.Considerações
Finais
2.2 Estudo de
Caso Único
2.1.1 Conceito e
Definição de Ativo
2.1.2 Os Ativos
Intangíveis
2.1.4 Teorias do
Capital Intelectual
2.1.2 Os Ativos Intangíveis2.1.2 Os Ativos Intangíveis
Ativos de capital que não têm existência física e cujo valor é limitado pelos direitos e benefícios
que sua posse confere ao proprietário.
ILUDÍCIBUS, (2000).
Ativos que carecem de substância.
Como tais, esses ativos devem ser reconhecidos sempre que preencherem os requisitos de
reconhecimento de todo e qualquer ativo, ou seja, devem atender à definição de ativo, devem ser
mensuráveis e devem ser relevantes e precisos.
HENDRIKSEN e VAN BREDA (1999, p. 387).
FONTE: ILUDÍCIBUS, (2000) e HENDRIKSEN (1999) apud PEREZ E FAMÁ (2006, p.13).
7. 2.1 Revisão da
Literatura
2.Desenvolvimento
1.Considerações
Iniciais
3.Considerações
Finais
2.2 Estudo de
Caso Único
2.1.1 Conceito e
Definição de Ativo
2.1.2 Os Ativos
Intangíveis
2.1.3 Contabilização
CPC 04 e IAS 38
2.1.4 Teorias do
Capital Intelectual
Identificação
Separável
Direitos transferíveis e separáveis
Benefício econômico futuros
Mensuração
FONTE: CPC 04 e IAS 38
2.1.3 Contabilização do Ativo Intangível – CPC 04 e IAS2.1.3 Contabilização do Ativo Intangível – CPC 04 e IAS
Aspectos necessários para a contabilização do Ativo Intangível:
Controle
Restrição de acesso a terceiros
Benefício econômico futuro
8. 2.1.3 Contabilização do Ativo Intangível – CPC 04 e IAS2.1.3 Contabilização do Ativo Intangível – CPC 04 e IAS
Passos do processos de identificação de ativos intangíveis adquiridos em uma combinação de negócios.Passos do processos de identificação de ativos intangíveis adquiridos em uma combinação de negócios.
FONTE: DOS SANTOS
e DA COSTA
(2009 p.328)
9. Leif Edvinsson e Michael S. Malone
2.1 Revisão da
Literatura
2.Desenvolvimento
1.Considerações
Iniciais
3.Considerações
Finais
2.2 Estudo de
Caso Único
2.1.1 Conceito e
Definição de Ativo
2.1.2 Os Ativos
Intangíveis
2.1.3 Contabilização
CPC 04 e IAS 38
2.1.4 Teorias do
Capital Intelectual
2.1.4 Pressupostos Teóricos do Capital Intelectual2.1.4 Pressupostos Teóricos do Capital Intelectual
3 Modelos de Capital Intelectual3 Modelos de Capital Intelectual
FONTE: Fotos retiradas dos sites dos autores.
10. 2.1.4 Pressupostos Teóricos do Capital Intelectual2.1.4 Pressupostos Teóricos do Capital Intelectual
Modelo de capital intelectual de Leif Edvinsson e Michael S. MaloneModelo de capital intelectual de Leif Edvinsson e Michael S. Malone
FONTE: EDVINSSON e MALONE (1998, p.47) apud BEUREN (2003, p.86).
11. 2.1.4 Pressupostos Teóricos do Capital Intelectual2.1.4 Pressupostos Teóricos do Capital Intelectual
Modelo de capital intelectual de Leif Edvinsson e Michael S. MaloneModelo de capital intelectual de Leif Edvinsson e Michael S. Malone
FONTE: EDVINSSON e MALONE (1998, p.39) apud BEUREN (2003, p.89).
12. Leif Edvinsson e Michael S. Malone
2.1 Revisão da
Literatura
2.Desenvolvimento
1.Considerações
Iniciais
3.Considerações
Finais
2.2 Estudo de
Caso Único
2.1.1 Conceito e
Definição de Ativo
2.1.2 Os Ativos
Intangíveis
2.1.3 Contabilização
CPC 04 e IAS 38
2.1.4 Teorias do
Capital Intelectual
2.1.4 Pressupostos Teóricos do Capital Intelectual2.1.4 Pressupostos Teóricos do Capital Intelectual
3 Modelos de Capital Intelectual3 Modelos de Capital Intelectual
Karl Erik Sveiby
FONTE: Fotos retiradas dos sites dos autores.
13. 2.1.4 Pressupostos Teóricos do Capital Intelectual2.1.4 Pressupostos Teóricos do Capital Intelectual
Modelo de capital intelectual de Karl Erik SveibyModelo de capital intelectual de Karl Erik Sveiby
FONTE: SVEIBY (1998, p.188) apud BEUREN (2003, p.86)
14. 2.1.4 Pressupostos Teóricos do Capital Intelectual2.1.4 Pressupostos Teóricos do Capital Intelectual
Modelo de capital intelectual de Karl Erik SveibyModelo de capital intelectual de Karl Erik Sveiby
FONTE: SVEIBY (1998, p.13) apud BEUREN (2003, p.90)
15. Leif Edvinsson e Michael S. Malone
2.1 Revisão da
Literatura
2.Desenvolvimento
1.Considerações
Iniciais
3.Considerações
Finais
2.2 Estudo de
Caso Único
2.1.1 Conceito e
Definição de Ativo
2.1.2 Os Ativos
Intangíveis
2.1.3 Contabilização
CPC 04 e IAS 38
2.1.4 Teorias do
Capital Intelectual
2.1.4 Pressupostos Teóricos do Capital Intelectual2.1.4 Pressupostos Teóricos do Capital Intelectual
3 Modelos de Capital Intelectual3 Modelos de Capital Intelectual
Karl Erik Sveiby
Annie Brooking
FONTE: Fotos retiradas dos sites dos autores.
16. 2.1.4 Pressupostos Teóricos do Capital Intelectual2.1.4 Pressupostos Teóricos do Capital Intelectual
Modelo de capital intelectual de Annie BrookingModelo de capital intelectual de Annie Brooking
FONTE: BROOKING (1999, p.4) apud BEUREN (2003, p.87)
17. 2.1 Revisão da
Literatura
2.Desenvolvimento
1.Considerações
Iniciais
3.Considerações
Finais
2.1.1 Conceito e
Definição de Ativo
2.1.2 Os Ativos
Intangíveis
2.1.3 Contabilização
CPC 04 e IAS 38
2.1.4 Teorias do
Capital Intelectual
2.1.5 Estudos de
casos da literatura
2.2.2 Valor do
Capital Humano
2.1.5 Apresentação de estudos de casos da literatura2.1.5 Apresentação de estudos de casos da literatura
Algumas empresas citadas no trabalho:
FONTE: WAH (2000, p.54), KANTER (1998, p.55), GONÇALVES (2001, p.56),
apud WERNKE (2003, p.20)
Seguradora, Intellectual Capital Report
Modelo de Edvinsson e Malone
Ferramentas de treinamentos
Modelo de Karl Erik Sveiby
British Petroleum
“Lições aprendidas”
knowledge containers
Plataforma para o
compartilhamento de
conhecimentos.
15% de tempo para trabalharem
em produtos e processos que
eles mesmos escolhem.
Equipes multidisciplinares.
Estímulo a interação.
Eliminar fronteiras entre departamentos.
Abordagem multigerações.
ESP (Eletronic Sales Partner).
Connex.
18. 2.1 Revisão da
Literatura
2.Desenvolvimento
1.Considerações
Iniciais
2.2 Estudo de
Caso Único
2.1.1 Conceito e
Definição de Ativo
2.1.2 Os Ativos
Intangíveis
2.1.3 Contabilização
CPC 04 e IAS 38
2.1.4 Teorias do
Capital Intelectual
2.1.5 Estudos de
casos da literatura
2.2.1 Histórico da
Net Serviços
Cronologia
• 1991 – início das operações
• 1993 - Aquisições de empresas e lincenças
• 1994 – Chegada de sócios estratégicos (Globopar e Ralph Partners)
• 1996 – Expansão da rede e aquisição de empresas
• 2000 – Abertura de capital
• 2001 – Ingresso da companhia na Bovespa e SEC
• Nivel 2 Bovespa
2.2.1 Histórico da NET Serviços2.2.1 Histórico da NET Serviços
FONTE : Site oficial www.ri.netservicos.com.br
19. Composição acionária
FONTE : Site oficial www.ri.netservicos.com.br
2.2.1 Histórico da NET Serviços2.2.1 Histórico da NET Serviços
20. 2.1 Revisão da
Literatura
2.Desenvolvimento
1.Considerações
Iniciais
3.Considerações
Finais
2.2 Estudo de
Caso Único
2.1.1 Conceito e
Definição de Ativo
2.1.2 Os Ativos
Intangíveis
2.1.3 Contabilização
CPC 04 e IAS 38
2.1.4 Teorias do
Capital Intelectual
2.1.5 Estudos de
casos da literatura
2.2.1 Histórico da
Net Serviços
2.2.2 Valor do
Capital Humano
Aspectos contábeis
Aspectos financeiros
Estudo de caso
(i) - Perda de capital humano
(ii) - Ganho de capital humano
2.2.2 Variações de valor na NET Serviços devido ao Capital2.2.2 Variações de valor na NET Serviços devido ao Capital
HumanoHumano
21. 2.1 Revisão da
Literatura
2.Desenvolvimento
1.Considerações
Iniciais
3.Considerações
Finais
2.2 Estudo de
Caso Único
2.1.1 Conceito e
Definição de Ativo
2.1.2 Os Ativos
Intangíveis
2.1.3 Contabilização
CPC 04 e IAS 38
2.1.4 Teorias do
Capital Intelectual
2.1.5 Estudos de
casos da literatura
2.2.1 Histórico da
Net Serviços
2.2.2 Valor do
Capital Humano
2.2.2 Variações de valor na NET Serviços devido ao Capital2.2.2 Variações de valor na NET Serviços devido ao Capital
HumanoHumano
(i) Perda de capital humano(i) Perda de capital humano
Aspectos financeiros
Currículo do profissional CFO
•Colaborou processo de refinanciamento
da dívida.
•Experiência mercado de capitais e SOX.
•Forte formação acadêmica.
•Cargos anteriores – Citibank.
Variação R$ das ações - Saída CFO
22,5
23
23,5
24
24,5
25
25,5
26
26,5
01/03/07 02/03/07 03/03/07 04/03/07 05/03/07
Valor de mercado da Companhia
6.600.000
6.800.000
7.000.000
7.200.000
7.400.000
7.600.000
7.800.000
01/03/07 02/03/07 03/03/07 04/03/07 05/03/07
Ibovespa
40.000
40.500
41.000
41.500
42.000
42.500
43.000
43.500
44.000
01/03/07 02/03/07 03/03/07 04/03/07 05/03/07
FONTE : Site oficial www.ri.netservicos.com.br e criação dos autores.
22. 2.1 Revisão da
Literatura
2.Desenvolvimento
1.Considerações
Iniciais
3.Considerações
Finais
2.2 Estudo de
Caso Único
2.1.1 Conceito e
Definição de Ativo
2.1.2 Os Ativos
Intangíveis
2.1.3 Contabilização
CPC 04 e IAS 38
2.1.4 Teorias do
Capital Intelectual
2.1.5 Estudos de
casos da literatura
2.2.1 Histórico da
Net Serviços
2.2.2 Valor do
Capital Humano
2.2.2 Variações de valor na NET Serviços devido ao Capital2.2.2 Variações de valor na NET Serviços devido ao Capital
HumanoHumano
(ii) Ganho de capital humano(ii) Ganho de capital humano
Aspectos Financeiros
Currículo do profissional CFO
•Ex-presidente AT&T.
•Forte formação acadêmica.
•Anterior conselheiro da empresa.
Variação R$ das ações - Nomeração CFO
24
24,5
25
25,5
26
26,5
07/03/07 08/03/07 09/03/07
Valor de mercado da Companhia
6.600.000
6.800.000
7.000.000
7.200.000
7.400.000
7.600.000
7.800.000
8.000.000
07/03/07 08/03/07 09/03/07
Ibovespa
40.000
41.000
42.000
43.000
44.000
45.000
07/03/07 08/03/07 09/03/07
FONTE : Site oficial www.ri.netservicos.com.br e criação dos autores.
23. 2.1 Revisão da
Literatura
2.Desenvolvimento
1.Considerações
Iniciais
3.Considerações
Finais
2.2 Estudo de
Caso Único
2.1.1 Conceito e
Definição de Ativo
2.1.2 Os Ativos
Intangíveis
2.1.3 Contabilização
CPC 04 e IAS 38
2.1.4 Teorias do
Capital Intelectual
2.1.5 Estudos de
casos da literatura
2.2.1 Histórico da
Net Serviços
2.2.2 Valor do
Capital Humano
• Atual cenário contábil
• Impactos financeiros na empresas
• Conclusões
3. CONSIDERAÇÕES FINAIS3. CONSIDERAÇÕES FINAIS
24. AGRADECIMENTOAGRADECIMENTO
O verdadeiro Valor que uma organização possui,
são as Pessoas que nela trabalham.
OBRIGADO!OBRIGADO!
MURILO TEIXEIRA COELHO MORGANTE
murilo.morgante@br.ey.com
GUSTAVO RODRIGUES MATTAR
gustavo.mattar@br.ey.com
25. REFERÊNCIAS BIBLIOGRÁFICASREFERÊNCIAS BIBLIOGRÁFICAS
ANTUNES, Maria Thereza Pompa.
Contribuição ao entendimento e mensuração do capital intelectual.
São Paulo: USP, 1999. Dissertação de Mestrado em Controladoria e Contabilidade, FEA - USP, São Paulo, 1999.
______. Capital intelectual. São Paulo: Atlas, 2000.
BEUREN, Ilse Maria.
Modelo de mensuração do resultado de eventos econômicos empresarias: um enfoque de sistema de informação de gestão econômica.
São Paulo: USP, 1994. Tese de Doutorado em Controladoria e Contabilidade – FEA - USP, São Paulo, 1994.
______ e BELTRAME, C. Mensuração e contabilização dos recursos humanos sob o ponto de vista de seu potencial de geração de resultados.
Revista do CRC-RS, Porto Alegre, v.27, n.95, out./dez. 1998.
______ e OLIVEIRA, Joel Marques de. O tratamento contábil do capital intelectual em empresas com valor de mercado superior ao valor contábil.
Revista Contabilidade & Finanças - USP, São Paulo, n. 32, p. 81 - 98, maio/agosto 2003.
BROOKING, Annie.
Capital Intelectual. O principal ativo da empresa do terceiro milênio. International Thomson Business Press: Londres, 1996.
CORDEIRO, José Vicente Bandeira de Mello.
Revista de FAE, Curitiba, v.5, n.2, p.61-76, mai./ago. 2002.
DRUCKER, P. F.
Administrando em tempos de grandes mudanças. Tradução de Nivaldo Montinguelli Jr. 5. ed. São Paulo: Pioneira, 1998.
DOS SANTOS, Antonio Humberto e DA COSTA, Fabio Moraes.
Manual de normas internacionais de contabilidade – IFRS versus normas brasileiras - Ernst & Young - FIPECAFI. São Paulo: Atlas, 2009.
EDVINSSON, L.; MALONE, M. S.
Capital intelectual: descobrindo o valor real de sua empresa pela identificação de seus valores internos. São Paulo: Makron Books, 1998.
26. REFERÊNCIAS BIBLIOGRÁFICASREFERÊNCIAS BIBLIOGRÁFICAS
FASB, Financial Accounting Standards Board.
Proposed statement of financial accounting standards: Disclosure of intellectual capital measurements.
Financial accounting series, nr. 333-A., 25 de fevereiro de 1999.
FLAMHOLTZ, Eric.
Contabilidade de Recursos Humanos. Londres: Jossey-Bass Publishers, 1985.
GONÇALVES FILHO, C.; GONÇALVES, C. A.
Gerência do conhecimento: desafios e oportunidades para as organizações.
Caderno de Pesquisas em Administração, São Paulo, v.8, n.1, jan./mar. 2001.
HENDRIKSEN, Eldon S.; VAN BREDA, Michael.
Teoria da contabilidade. S. Paulo: Atlas, 1999.
IUDÍCIBUS, S.
Teoria da contabilidade. 4. ed. São Paulo: Atlas, 2000.
JOIA, Luiz Antonio.
Medindo o capital humano. RAE Revista de Administração de Empresas, São Paulo, v.41, n.2, p.54-63, jan./abr. 2001.
KANTER, R. M.; et al.
Inovação: pensamento inovador na 3M, DuPont, GE, Pfizer e Rubbermaid. São Paulo: Negócio Editora, 1998.
MARTINS, Eliseu.
Contribuição à avaliação do ativo intangível. Tese de Doutorado em Contabilidade – FEA/USP, 1972.
27. REFERÊNCIAS BIBLIOGRÁFICASREFERÊNCIAS BIBLIOGRÁFICAS
NET Serviços. Histórico e Estrutura Organizacional. Disponível em: <http://netcombo.globo.com/netPortalWEB/index.portal?
_nfpb=true&_pageLabel=institucional_sobre_net_sobre_net_operacoes_visaogeral_book_page_111> Acesso em: 19 abr. 2009.
PEREZ, Marcelo Monteiro e FAMÁ, Rubens.
Ativo Intangíveis e o desempenho empresarial. Revista Contabilidade e Finanças – USP, São Paulo: n. 40, p. 7 – 24, Jan./Abr. 2006.
STEWART, Thomas A.
Capital intelectual: a nova vantagem competitiva das empresas. Rio de Janeiro: Campus, 1998.
SULIVAN, Patrick H.
Value-driven intellectual capital: How to convert Intangible Corporate Assets into Market Value. Wiley, 2000.
SVEIBY, Karl Erik.
A nova riqueza das organizações: gerenciando e avaliando patrimônios do conhecimento. Rio de Janeiro: Campus, 1998.
______ O valor do intangível. HSM Management, São Paulo, n. 22, set./out. 2000.
WAH, L.
Muito além de um modismo. HSM Management, São Paulo, n. 22, set./out. 2000.
WERNKE, Rodney; LEMBECK, Marluce; e BORNIA, Antonio.
As considerações e comentários acerca do capital intelectual. Revista da FAE, Curitiba, v.6, n.1, p.21-26, jan./abr. 2003
XAVIER, Ricardo de Almeida Prado.
Capital Intelectual: administração do conhecimento como recurso estratégico para profissionais e empresas. São Paulo: STS, 1998.