<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0872-9662</journal-id>
<journal-title><![CDATA[Comportamento Organizacional e Gestão]]></journal-title>
<abbrev-journal-title><![CDATA[Comport. Organ. Gest.]]></abbrev-journal-title>
<issn>0872-9662</issn>
<publisher>
<publisher-name><![CDATA[ISPA - Instituto Superior de Psicologia Aplicada]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0872-96622008000200007</article-id>
<title-group>
<article-title xml:lang="pt"><![CDATA[Gestão do capital intelectual: A nova vantagem competitiva das organizações]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Matos]]></surname>
<given-names><![CDATA[Florinda]]></given-names>
</name>
<xref ref-type="aff" rid="A01"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Lopes]]></surname>
<given-names><![CDATA[Albino]]></given-names>
</name>
<xref ref-type="aff" rid="A01"/>
</contrib>
</contrib-group>
<aff id="A01">
<institution><![CDATA[,Instituto Superior de Ciências do Trabalho e da Empresa Management Research Center ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>10</month>
<year>2008</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>10</month>
<year>2008</year>
</pub-date>
<volume>14</volume>
<numero>2</numero>
<fpage>233</fpage>
<lpage>245</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.pt/scielo.php?script=sci_arttext&amp;pid=S0872-96622008000200007&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.pt/scielo.php?script=sci_abstract&amp;pid=S0872-96622008000200007&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.pt/scielo.php?script=sci_pdf&amp;pid=S0872-96622008000200007&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="pt"><p><![CDATA[No contexto do novo paradigma da gestão do conhecimento, o capital intelectual, parece assumir, de forma crescente, a função de principal activo de uma empresa, pois é ele, efectivamente, que permite que a informação se transforme em conhecimento. Ora, considerando este contexto actual, em que os mercados se tornam mais competitivos e forçam as empresas a entrar numa dinâmica de inovação permanente, a gestão estratégica do capital intelectual parece constituir o activo mais valioso, residindo nele, normalmente, as fontes de vantagem competitiva. Diversos são os trabalhos de investigação que têm procurado abordar este tema e que apontam para a necessidade de se adoptar uma postura mais estratégica, pensando também no médio e longo prazo, valorizando mais os activos intelectuais na posse dos colaboradores de cada empresa, integrando-os nos processos de criação, manutenção e utilização do conhecimento. Este artigo irá apresentar as conclusões obtidas numa investigação realizada com o objectivo de identificar os parâmetros que poderão permitir avaliar, no campo empresarial, a gestão do capital intelectual. Esta pesquisa compreende a aplicação de um modelo de auditoria, que se revelou pertinente, numa amostra de pequenas empresas portuguesas. Os resultados obtidos apontam para o facto de as pequenas empresas apresentarem melhor performance no campo económico e social, quando equilibram os vários factores do modelo usado.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[According to the new paradigm, the intellectual capital is seen to have taken progressivel y more a leading role in the companies, as it is through it, that information can be changed into knowledge. However, considering the current context where the markets become more competitive, force companies to be constantly innovating, the strategic management of intellectual capital seems to be the most valuable asset, as the main driver of competitive advantage. Varied research has been done on the subject and it indicates the need to adopt a more strategic posture, medium and long term. It is necessary to increase the validation of the intellectual goods, which the collaborators of each firm already have, integrating them in the knowledge, growth and creative processes. This paper will show the results of a research on identifying which parameter indicators will enable us to evaluate intellectual capital management. For the research, an audit model was used in a number of small Portuguese Companies. The results point to the fact that small Companies show a better performance in the economic and social fields when they balance the various factors shown in the model used.]]></p></abstract>
<kwd-group>
<kwd lng="pt"><![CDATA[Gestão do capital intelectual]]></kwd>
<kwd lng="pt"><![CDATA[conhecimento]]></kwd>
<kwd lng="pt"><![CDATA[acreditação]]></kwd>
<kwd lng="pt"><![CDATA[inovação]]></kwd>
<kwd lng="en"><![CDATA[Intelectual capital management]]></kwd>
<kwd lng="en"><![CDATA[knowledge]]></kwd>
<kwd lng="en"><![CDATA[certification]]></kwd>
<kwd lng="en"><![CDATA[innovation]]></kwd>
</kwd-group>
</article-meta>
</front><body><![CDATA[ <P><b>Gest&atilde;o do capital intelectual: A nova vantagem competitiva das  organiza&ccedil;&otilde;es </b></P>      <P>&nbsp;</P>      <P>Florinda Matos </P>      <P>Albino Lopes </P>      <P>&nbsp;</P>      <P><I>Instituto Superior de Ci&ecirc;ncias do Trabalho e da Empresa,  Management Research Center </I></P>      <P>&nbsp;</P>      <P align="justify"><B>Resumo</B>. No contexto do novo paradigma da gest&atilde;o    do conhecimento, o capital intelectual, parece assumir, de forma crescente,    a fun&ccedil;&atilde;o de principal activo de uma empresa, pois &eacute; ele,    efectivamente, que permite que a informa&ccedil;&atilde;o se transforme em conhecimento.    Ora, considerando este contexto actual, em que os mercados se tornam mais competitivos    e for&ccedil;am as empresas a entrar numa din&acirc;mica de inova&ccedil;&atilde;o    permanente, a gest&atilde;o estrat&eacute;gica do capital intelectual parece    constituir o activo mais valioso, residindo nele, normalmente, as fontes de    vantagem competitiva. Diversos s&atilde;o os trabalhos de investiga&ccedil;&atilde;o    que t&ecirc;m procurado abordar este tema e que apontam para a necessidade de    se adoptar uma postura mais estrat&eacute;gica, pensando tamb&eacute;m no m&eacute;dio    e longo prazo, valorizando mais os activos intelectuais na posse dos colaboradores    de cada empresa, integrando-os nos processos de cria&ccedil;&atilde;o, manuten&ccedil;&atilde;o    e utiliza&ccedil;&atilde;o do conhecimento. Este artigo ir&aacute; apresentar    as conclus&otilde;es obtidas numa investiga&ccedil;&atilde;o realizada com o    objectivo de identificar os par&acirc;metros que poder&atilde;o permitir avaliar,    no campo empresarial, a gest&atilde;o do capital intelectual. Esta pesquisa    compreende a aplica&ccedil;&atilde;o de um modelo de auditoria, que se revelou    pertinente, numa amostra de pequenas empresas portuguesas. Os resultados obtidos    apontam para o facto de as pequenas empresas apresentarem melhor <I>performance    </I>no campo econ&oacute;mico e social, quando equilibram os v&aacute;rios factores    do modelo usado.</P>       <P><I>Palavras-chave</I>: Gest&atilde;o do capital intelectual, conhecimento,  acredita&ccedil;&atilde;o, inova&ccedil;&atilde;o. </P>      <P>&nbsp;</P>      ]]></body>
<body><![CDATA[<P align="justify"><B>Abstract</B>. According to the new paradigm, the intellectual    capital is seen to have taken progressivel y more a leading role in the companies,    as it is through it, that information can be changed into knowledge. However,    considering the current context where the markets become more competitive, force    companies to be constantly innovating, the strategic management of intellectual    capital seems to be the most valuable asset, as the main driver of competitive    advantage. Varied research has been done on the subject and it indicates the    need to adopt a more strategic posture, medium and long term. It is necessary    to increase the validation of the intellectual goods, which the collaborators    of each firm already have, integrating them in the knowledge, growth and creative    processes. This paper will show the results of a research on identifying which    parameter indicators will enable us to evaluate intellectual capital management.    For the research, an audit model was used in a number of small Portuguese Companies.    The results point to the fact that small Companies show a better performance    in the economic and social fields when they balance the various factors shown    in the model used. </P>     <P><I>Key words</I>: Intelectual capital management, knowledge, certification, innovation. </P>      <P>&nbsp;</P>     <p>Texto completo disponível apenas em PDF.</p>     <p>Full text only available in PDF format.</p>     <P>&nbsp;</P>      <p><B>Refer&ecirc;ncias </B></p>      <!-- ref --><p>Andersen, E. S., Lundvall, B. A., &amp; Sorrn-Friese, H. (2002). Editorial.  <I>Research Policy, 31 </I>(2), 185-190. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;[&#160;<a href="javascript:void(0);" onclick="javascript: window.open('/scielo.php?script=sci_nlinks&ref=000020&pid=S0872-9662200800020000700001&lng=','','width=640,height=500,resizable=yes,scrollbars=1,menubar=yes,');">Links</a>&#160;]<!-- end-ref --><p>Andriessen, D., &amp; Tissen, R. (2000). <I>Weightless Wealth</I>. Financial Times.  Prentice Hall. </P>      <p>Andriessen, D. (2001). Weightless Wealth: Four Modifications to Standard  IC Theory. <I>Journal of Intellectual Capital, 2 </I>(3), 204-214. </P>      ]]></body>
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<body><![CDATA[<p>Endereço: Instituto Superior de Ciências do Trabalho e da Empresa, Av. Forças    Armadas, Edifício O.E.4, 1649-026 Lisboa, Portugal. E-mail: <a href="mailto:florinda.matos@iscte.pt">florinda.matos@iscte.pt</a></p>      ]]></body><back>
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<given-names><![CDATA[B. A.]]></given-names>
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