{"id":69971,"date":"2018-03-09T23:14:29","date_gmt":"2018-03-09T23:14:29","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/los-recursos-intangibles-gestion-y-reconocimiento-en-la-empresa-espanola\/"},"modified":"2018-03-09T23:14:29","modified_gmt":"2018-03-09T23:14:29","slug":"los-recursos-intangibles-gestion-y-reconocimiento-en-la-empresa-espanola","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/los-recursos-intangibles-gestion-y-reconocimiento-en-la-empresa-espanola\/","title":{"rendered":"\u00ablos recursos intangibles:  gesti\u00f3n y reconocimiento en la empresa espa\u00f1ola\u00bb"},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Recio Rap\u00fan Mar\u00eda Luisa <\/strong><\/h2>\n<p>En la tesis se estudia la contribuci\u00f3n a la creaci\u00f3n de valor de los elementos intangibles, y la necesidad de revisar las estrategias, modelos de gesti\u00f3n, registro contable y valoraci\u00f3n financiera en aras a incorporar el capital intangible de la empresa.  Para lo que se estudian las siguientes cuestiones: 1) introducci\u00f3n a la econom\u00eda del capital intangible; 2) los intangibles como recurso empresarial; 3) la gesti\u00f3n del capital intangible (i):  el papel de sus elementos en la creaci\u00f3n de valor; 4) la gesti\u00f3n del capital intangible (ii):  el papel de los modelos; 5) el reconocimiento de los intangibles (ii):  su valoraci\u00f3n financiera en la bolsa espa\u00f1ola; y 7) conclusiones.  entre los resultados emp\u00edricos obtenidos destacan:  la relevancia e importancia creciente de la inversi\u00f3n en intangibles en espa\u00f1a:  7,3 por 100 del pib en el 2002 (frente al 5,5 por 100 del pib en 1995); entre 1995 y 2002 se invirtieron en t\u00e9rminos brutos 339 mil millones de euros, cifra que equivale al 25 por 100 del valor de mercado de las empresas y al 49 por 100 del pib espa\u00f1ol; la consideraci\u00f3n de los intangibles como inversi\u00f3n en la contabilidad nacional har\u00eda que el pib espa\u00f1ol se incrementara hasta 2,6 puntos; la mayor similitud de la inversi\u00f3n intangible con la formaci\u00f3n bruta de capital fijo que con el gasto en consumo final; el valor global de los intangibles de las empresas del ibex-35 se sit\u00faa entre 92 mil (valor m\u00ednimo) y 196 mil millones de euros (valor promedio), cifras que equivalen respectivamente al 28 por 100 y 59 por 100 de su capitalizaci\u00f3n; la intensidad en intangibles est\u00e1 directamente correlacionada con la rentabilidad sobre activos e inversamente con el nivel de endeudamiento.  entre las consideraciones conceptuales alcanzadas destacan:  los intangibles constituyen recursos y capacidades distintivas que configuran ventajas competitivas sostenibles por su dificultad de r\u00e9plica, su potencial de crecimiento y su con<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>\u00ablos recursos intangibles:  gesti\u00f3n y reconocimiento en la empresa espa\u00f1ola\u00bb<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 \u00ablos recursos intangibles:  gesti\u00f3n y reconocimiento en la empresa espa\u00f1ola\u00bb <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Recio Rap\u00fan Mar\u00eda Luisa <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Aut\u00f3noma de Madrid<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 14\/09\/2004<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Direcci\u00f3n y tribunal<\/h3>\n<ul>\n<li><strong>Director de la tesis<\/strong>\n<ul>\n<li>Jes\u00fas Lizcano Alvarez<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Jorge Tua pereda <\/li>\n<li>felipe Blanco ibarra (vocal)<\/li>\n<li>oriol Amat salas (vocal)<\/li>\n<li>Juan  Emilio Iranzo mart\u00edn (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Recio Rap\u00fan Mar\u00eda Luisa En la tesis se estudia la contribuci\u00f3n a la creaci\u00f3n de valor de [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[13398,52754,9100,5066,15809,126898],"class_list":["post-69971","post","type-post","status-publish","format-standard","hentry","category-sin-categoria","tag-felipe-blanco-ibarra","tag-jesus-lizcano-alvarez","tag-jorge-tua-pereda","tag-juan-emilio-iranzo-martin","tag-oriol-amat-salas","tag-recio-rapun-maria-luisa"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/69971","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/comments?post=69971"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/69971\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=69971"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=69971"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=69971"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}