A great number of merger and acquisitions (M&A) have taken place in the last decades, but studies have shown that many of them turn out to be unsuccessful transactions from the perspective of value generation. The post-acquisition management control system (MCS) has been pointed out in the literature as key both for strategy implementation and for the success of these transactions. The objective of the research...
Knowledge management (KM) and intellectual capital (IC) have been considered as relevant issues to academia and business. The literature suggests that there is a research gap that needs to be better understood deriving from the difficulties encountered by researchers and companies in managing, measuring and controlling the intangible assets that that are formative elements of IC. The research described in this ...
This paper reports on an analysis of how business ethics is approached within internal control (IC) frameworks provided by the most relevant bodies issuing guidance in this area. The comparative content analysis of the international frameworks shows that only three of them (i.e. COCO, ERM COSO, and King Report) are in fact conceptually concerned with business ethics. It was observed that ERM COSO is the most ef...
The research described in this paper has analyzed the use of the balanced scorecard (BSC) as part of a management control system for implementing strategies in a large mixed economy company. The shareholder structure of the company combines traditional shareholder interests with those of the government. Based on a case study in Brazil, the research innovates on analyzing BSC use and contributions to translate a...
A gestão do conhecimento (GC) e o capital intelectual (CI) têm sido temas de grande relevância no meio acadêmico e empresarial. A literatura sugere que há lacunas de pesquisa que precisam ser mais bem compreendidas. Tais lacunas advêm das dificuldades encontradas por pesquisadores e empresas em gerenciar, medir e controlar os ativos ditos intangíveis de uma organização. O objetivo da pesquisa descrita neste art...
The research described in this paper has analyzed the use of the balanced scorecard (BSC) as part of a management control system for implementing strategies in a large mixed economy company. The shareholder structure of the company combines traditional shareholder interests with those of the government. Based on a case study in Brazil, the research innovates on analyzing BSC use and contributions to translate a...
An experimental inactivated vaccine against bovine herpesvirus-1 (BoHV-1) was produced aiming to evaluate the systemic and local antibody responses in 12 seronegative heifers, after vaccination and revaccination. Serum samples were submitted to virus neutralization assay and to ELISA test for detection of IgG1 and IgG2 isotypes. Nasal secretion samples were submitted to the same ELISA test for detection of IgG1...
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