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论信阳影戏剧本创作的“内部知识” 被引量:2
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作者 卜亚丽 《中州学刊》 CSSCI 北大核心 2006年第6期230-233,共4页
河南信阳影戏没有严格意义上的剧本,只有戏路子,从简单情节提示的戏路子到实际演出,需要艺人运用“内部知识”二度创作。这些“内部知识”是口传的,是影戏之所以为非物质文化遗产的重要原因之一。从田野考察看,可以揭示信阳影戏剧本即... 河南信阳影戏没有严格意义上的剧本,只有戏路子,从简单情节提示的戏路子到实际演出,需要艺人运用“内部知识”二度创作。这些“内部知识”是口传的,是影戏之所以为非物质文化遗产的重要原因之一。从田野考察看,可以揭示信阳影戏剧本即兴创作的“内部知识”及其规律。 展开更多
关键词 信阳影戏 戏路子 带路子 即兴创作 “内部知识”
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Intellectual capital and value creation in the production and assembly of vehicles and auto-parts sector in Brazil: A panel data analysis
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作者 Leonardo Fernando Cruz Basso Herbert Kimura Joao Francisco de Aguiar 《Journal of Modern Accounting and Auditing》 2010年第8期15-25,共11页
This work investigates the relationship between intellectual capital and value creation in the sector of production and assembly of vehicles and auto-parts in Brazil. Through the access of the database from the annual... This work investigates the relationship between intellectual capital and value creation in the sector of production and assembly of vehicles and auto-parts in Brazil. Through the access of the database from the annual industrial research conducted by the Brazilian Institute of Geography and Statistics, we gathered 865 observations, from 2000 to 2006, of public and private Brazilian companies with more than 100 employees. The database allows the estimate of relevant aggregated variables such as national accounts, gross domestic product, intermediate consumption, as well as propitiates a sectorial study of business strategies and performance, including value added by individual companies. In particular, in this study we use data on variables associated to intellectual capital. To achieve the goal of the study, we consider intellectual capital as defined by Pulic (2000, 2002), including human capital and structural capital. For the analysis of business performance, we used Pulic's VAIC (Value Added Intellectual Cofficient) index as a measure of efficiency of the employed financial and intellectual capital. Regression models were run to verify the relationship among the efficiency in the use of intellectual capital and the profitability of Brazilian companies. The gross income, calculated as before selling, general and administrative expenses, depreciation expenses, amortization and interest expenses, was used as measure of the flows of value creation and the profitability was measured by the gross income to the total assets of the companies. Considering the constructs defined by Pulic (2000, 2002), we tested, for the Brazilian sector of Production and Assembly of Vehicles and Auto-parts, the following hypotheses: (l) there is a positive relationship between value creation and intellectual capital, (2) there is a positive relationship between value creation and stock of intellectual capital, (3) there is a positive relationship between value creation and efficiency of the employed capital, (4) there is a positive relationship between value creation and efficiency of the human capital, (5) there is a positive relationship between value creation and efficiency of the structural capital. The results of the study, obtained through panel data analysis and through the use static and dynamic models, support the hypotheses that the intellectual capital of the companies, in its flow and stock dimensions, is positively and significantly related to value creation. 展开更多
关键词 intellectual capital value creation panel data analysis production and assembly of vehicles andauto-parts sector in Brazil
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