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Purpose The competitive model has changed. In this context, society entered into an era in which intangible assets are the greatest assets of a company. However, some gaps and uncertainties are presented in the literature as to understand the value of a company based on knowledge intensive activities. The purpose of this paper is to analyze the methods of evaluation of intangible assets in the context of business, economic and strategic management. Design/methodology/approach This is a qualitative research. This research is characterized as descriptive, bibliographic, inductive. Findings The main results of this research can highlight the existence of valuation methods of intangible assets intended for specific industries, as public and/or private, that can be better aligned to the context of business; economic and/or strategic management. Originality/value It was found that intangible assets are a current topic and increasingly addressed in the literature.

This study aims to analyze the process of grounded theory, from the report of a research practical experience performed in Southern Brazil. It presents conceptual and structural aspects of grounded theory, focusing is on the description of the research process, from a fieldwork, which was carried out in order to understand the implementation phase of performance improvement programs in organizations. The study presents the research process of grounded theory, highlighting the use of analytical tools and research steps, considering the reality of the administration area. The study analyze the use of grounded theory from a real problem faced by organizations. From the results, it is possible to provide some important tips about the way of conducting the method considering the specificities of the organizational studies.

ResumoNeste artigo desenvolve-se a aplicação do Mapeamento do Fluxo de Valor (MFV) Palavras-chave: lean service; corretora de seguros; gestão de serviços. IntroduçãoO setor de serviços de seguro é um dos setores que mais tem crescido em termos de concorrência acirrada, aonde a diferenciação dos produtos pode representar significativas vantagens competitivas (ZILBER e BRANCALIÃO, 2008). De fato, o setor é reconhecidamente competitivo, porém a vantagem competitiva pode não estar apenas nos produtos oferecidos. Isto pode ser notado, nas diferenças de preço mínimas entre concorrentes no setor. Uma alternativa que empresas de

The objective of this article is to identify in the business administration literature the elements considered most important to improve business performance, based on content analysis of academic articles on subjects related to competitiveness, productivity, efficiency and performance. The data come from periodicals available from sources listed at the CAPES portal in the period from 2000 to 2009. From the analysis of 486 articles, we identified 15 organizational competitiveness factors: strategic alliances, human capital, reliability, knowledge, cost, cultural factors, flexibility, innovation, quality, speed, customer relations, social responsibility, control systems, production techniques, and information and communication technologies. These factors have the potential to contribute to the establishment of organizational priorities and can be considered as guides for the construction of management instruments and the implementation of actions to improve competitiveness.

The knowledge is considered currently as a major factor of production and value added, both in academic and organizational environment. The Knowledge Management is a way to improve performance and increase competitiveness. The objective of this research was to make a bibliometrics study about the articles dealing with the issue of knowledge sharing in the 1994-2014 period, available in the databases Scopus and SciELO. To achieve the goal, initially directed a search in the databases in question, selecting relevant articles, which were then analyzed was taken. This research is qualitativequantitative and ranks as bibliometrics, descriptive, inductive, applied and bibliographic. Among the main results stands out a significant increase in the number of publications about knowledge sharing in the analyzed period.

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