“…They add value to the organization and are part of its base of knowledge and information. Thus, for the purpose of this study, the expressions knowledge management, knowledge assets, intangible assets, intangible capital, intangible resources, intellectual capital, goodwill, occult capital, invisible assets and intellectual property refer to the same type of asset, as shown by similarities between the definitions proposed by different authors (Antunes, 2006;Brooking, 1996;Carvalho & Ensslin, 2006;Edvinsson & Malone, 1998;Kaufmann & Schneider, 2004;Lev, 2001;Petty & Guthrie, 2000;Rezende, 2001;Stewart, 1999;Sveiby, 1997).…”