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The current study proposed to research on Business Plan (BP). Then, the general goal traced was investigate the scientific production on BP in EBSCO Discovery Service (EDS) Platform among years by 2008 and 2019. As specific objectives were established: identify publications for journal, author, year, idiom, country and economy branch quantitative; observer the journal quantitative connected with the company implementation and development; check more cited authors; determine the concepts main raised on each article. On seen this, the chosen methodology was integrative bibliographic review, reaching 25 publications total. Then, the diagnostic generated the results following: the detached academic magazines were Plos One and Sustainability; computed the quantitative of 25 authors acting the majority on partner on same article; the year of 2017 standed out among too much; the English idiom had largest percent (88%); the United Kingdom overcoated among the countries; economy branch with higher rate of action was informatics/technology; 80% of the publications directed to company implementation/development; there was a stagnation on productivity of more cited authors; it had produced schedule research, with the topics: relation Volunteers Organizations and BP, Coaching on Business Plan, Business Plan in Brazil, BP in economy's primary sector and BP in economy's third sector. Thus, it concludes that the Business Plan reveals itself like a thematic of productivity's rate higher for world level, exercising a contribution huge in organizations' implementation/development. [ABSTRACT FROM AUTHOR]

Start-up companies represent the elite of global entrepreneurship. The search for self-actualisation is what prompts entrepreneurs to start new ventures, an imagining deeply embedded in a specific set of practices related to the expression and dramatization of feeling. In this article, I focus on the category "make it happen" prevalent in start-up companies. I seek to understand this "making it happen" from an ethnographic standpoint and encompass situated and contextual meanings and practices in order to produce a more textured account of the contemporary experience of living under changing socioeconomic structures. My fieldwork was conducted in Brazil and the United Kingdom between 2014 and 2017 among young entrepreneurs and networks of investors, consultants, and experts in the making of their own start-up companies. [ABSTRACT FROM AUTHOR]

The present study aimed to identify the factors that are associated with the choice of method for the measurement of non-financial assets. To do so, a sample was selected with 150 companies from Germany, Brazil and the United Kingdom. The sample period refers to the year of adoption of IFRS in each country, being 2005 for Germany and the United Kingdom and 2010 for Brazil. The association between the accounting choices in the measurement of the non-financial assets and the country, size, profitability and level of indebtedness was verified by means of Chi-square test. The results indicate that the country, size and level of indebtedness are associated with the chosen method of measurement of non-financial assets, which was not evidenced in relation to profitability. Additionally, the results support the assumption of preference of the sample companies by the use of historical cost. [ABSTRACT FROM AUTHOR]

In this paper, we analyze the role of CAPES in the quality assessment in postgraduate studies (stricto sensu) and its internationalization policy, considering mainly the Institutionalization Program of Internationalization (CAPES-PrInt), without neglecting elements that indicate the existence of a process of commodification and transnationalization of higher education, with trends for the formation of a global higher education market. To illustrate this discussion, we bring some elements of this process in Brazil and the United Kingdom. We understand that there are tensions and challenges that need to be considered when adopting internationalization as a fundamental criterion that distinguishes academic quality and excellence in stricto sensu postgraduate studies, as it may imply the shaping of new Postgraduate models and the restructuring of academic work. [ABSTRACT FROM AUTHOR]

Our research characterizes the role of editorial guidelines, codes of ethics and media accountability infrastructures in the management of quality journalism and veriied its application in Brazil and United Kingdom, from a comparative perspective. he analysis of existence, content and conditions of access to policies of editorial quality management of 42 media corporations was performed by the means of the Q-Avalia System (UFS/CNPq). Results include a ranking of the assessed corporations and are commented according to three keys of interpretation: quality as an outcome of normative policies; quality as an outcome of market competition; and quality as a simulacrum. [ABSTRACT FROM AUTHOR]