RGB LEDs use red, green, and blue light to create colors. A color image is made up of pixels that each contain values for red, green, and blue levels. Any color can be created by mixing different amounts of red, green and blue light. Most computer monitors use RGB color space to specify colors according to their red, green, and blue components, which define a 3D color cube. An RGB LED actually contains three single-color LEDs - red, green, and blue - combined in a single package that is controlled similarly to a single-color LED but with the three LEDs sharing a common anode.
- AIESEC in Lucknow is in its 6th year and was established through a expansion from AIESEC Delhi University in 2009.
- In its first year, AIESEC Lucknow received the Best Initiative Award and continues to provide leadership opportunities through partnerships with NGOs and companies to enrich the city.
- The president believes AIESEC helps people learn about their own capabilities, which allows them to take advantage of life's opportunities.
LEDs emit light when electrons recombine with positive charges in the semiconductor material. The color emitted depends on the material used, with common colors being red, green, and blue. LEDs are more energy efficient than incandescent lights and have a longer lifespan. They have many applications including displays, lights, and indicators in devices.
2024 State of Marketing Report – by HubspotMarius Sescu
https://www.hubspot.com/state-of-marketing
· Scaling relationships and proving ROI
· Social media is the place for search, sales, and service
· Authentic influencer partnerships fuel brand growth
· The strongest connections happen via call, click, chat, and camera.
· Time saved with AI leads to more creative work
· Seeking: A single source of truth
· TLDR; Get on social, try AI, and align your systems.
· More human marketing, powered by robots
ChatGPT is a revolutionary addition to the world since its introduction in 2022. A big shift in the sector of information gathering and processing happened because of this chatbot. What is the story of ChatGPT? How is the bot responding to prompts and generating contents? Swipe through these slides prepared by Expeed Software, a web development company regarding the development and technical intricacies of ChatGPT!
RGB LEDs use red, green, and blue light to create colors. A color image is made up of pixels that each contain values for red, green, and blue levels. Any color can be created by mixing different amounts of red, green and blue light. Most computer monitors use RGB color space to specify colors according to their red, green, and blue components, which define a 3D color cube. An RGB LED actually contains three single-color LEDs - red, green, and blue - combined in a single package that is controlled similarly to a single-color LED but with the three LEDs sharing a common anode.
- AIESEC in Lucknow is in its 6th year and was established through a expansion from AIESEC Delhi University in 2009.
- In its first year, AIESEC Lucknow received the Best Initiative Award and continues to provide leadership opportunities through partnerships with NGOs and companies to enrich the city.
- The president believes AIESEC helps people learn about their own capabilities, which allows them to take advantage of life's opportunities.
LEDs emit light when electrons recombine with positive charges in the semiconductor material. The color emitted depends on the material used, with common colors being red, green, and blue. LEDs are more energy efficient than incandescent lights and have a longer lifespan. They have many applications including displays, lights, and indicators in devices.
2024 State of Marketing Report – by HubspotMarius Sescu
https://www.hubspot.com/state-of-marketing
· Scaling relationships and proving ROI
· Social media is the place for search, sales, and service
· Authentic influencer partnerships fuel brand growth
· The strongest connections happen via call, click, chat, and camera.
· Time saved with AI leads to more creative work
· Seeking: A single source of truth
· TLDR; Get on social, try AI, and align your systems.
· More human marketing, powered by robots
ChatGPT is a revolutionary addition to the world since its introduction in 2022. A big shift in the sector of information gathering and processing happened because of this chatbot. What is the story of ChatGPT? How is the bot responding to prompts and generating contents? Swipe through these slides prepared by Expeed Software, a web development company regarding the development and technical intricacies of ChatGPT!
Product Design Trends in 2024 | Teenage EngineeringsPixeldarts
The realm of product design is a constantly changing environment where technology and style intersect. Every year introduces fresh challenges and exciting trends that mold the future of this captivating art form. In this piece, we delve into the significant trends set to influence the look and functionality of product design in the year 2024.
How Race, Age and Gender Shape Attitudes Towards Mental HealthThinkNow
Mental health has been in the news quite a bit lately. Dozens of U.S. states are currently suing Meta for contributing to the youth mental health crisis by inserting addictive features into their products, while the U.S. Surgeon General is touring the nation to bring awareness to the growing epidemic of loneliness and isolation. The country has endured periods of low national morale, such as in the 1970s when high inflation and the energy crisis worsened public sentiment following the Vietnam War. The current mood, however, feels different. Gallup recently reported that national mental health is at an all-time low, with few bright spots to lift spirits.
To better understand how Americans are feeling and their attitudes towards mental health in general, ThinkNow conducted a nationally representative quantitative survey of 1,500 respondents and found some interesting differences among ethnic, age and gender groups.
Technology
For example, 52% agree that technology and social media have a negative impact on mental health, but when broken out by race, 61% of Whites felt technology had a negative effect, and only 48% of Hispanics thought it did.
While technology has helped us keep in touch with friends and family in faraway places, it appears to have degraded our ability to connect in person. Staying connected online is a double-edged sword since the same news feed that brings us pictures of the grandkids and fluffy kittens also feeds us news about the wars in Israel and Ukraine, the dysfunction in Washington, the latest mass shooting and the climate crisis.
Hispanics may have a built-in defense against the isolation technology breeds, owing to their large, multigenerational households, strong social support systems, and tendency to use social media to stay connected with relatives abroad.
Age and Gender
When asked how individuals rate their mental health, men rate it higher than women by 11 percentage points, and Baby Boomers rank it highest at 83%, saying it’s good or excellent vs. 57% of Gen Z saying the same.
Gen Z spends the most amount of time on social media, so the notion that social media negatively affects mental health appears to be correlated. Unfortunately, Gen Z is also the generation that’s least comfortable discussing mental health concerns with healthcare professionals. Only 40% of them state they’re comfortable discussing their issues with a professional compared to 60% of Millennials and 65% of Boomers.
Race Affects Attitudes
As seen in previous research conducted by ThinkNow, Asian Americans lag other groups when it comes to awareness of mental health issues. Twenty-four percent of Asian Americans believe that having a mental health issue is a sign of weakness compared to the 16% average for all groups. Asians are also considerably less likely to be aware of mental health services in their communities (42% vs. 55%) and most likely to seek out information on social media (51% vs. 35%).
AI Trends in Creative Operations 2024 by Artwork Flow.pdfmarketingartwork
Creative operations teams expect increased AI use in 2024. Currently, over half of tasks are not AI-enabled, but this is expected to decrease in the coming year. ChatGPT is the most popular AI tool currently. Business leaders are more actively exploring AI benefits than individual contributors. Most respondents do not believe AI will impact workforce size in 2024. However, some inhibitions still exist around AI accuracy and lack of understanding. Creatives primarily want to use AI to save time on mundane tasks and boost productivity.
Organizational culture includes values, norms, systems, symbols, language, assumptions, beliefs, and habits that influence employee behaviors and how people interpret those behaviors. It is important because culture can help or hinder a company's success. Some key aspects of Netflix's culture that help it achieve results include hiring smartly so every position has stars, focusing on attitude over just aptitude, and having a strict policy against peacocks, whiners, and jerks.
PEPSICO Presentation to CAGNY Conference Feb 2024Neil Kimberley
PepsiCo provided a safe harbor statement noting that any forward-looking statements are based on currently available information and are subject to risks and uncertainties. It also provided information on non-GAAP measures and directing readers to its website for disclosure and reconciliation. The document then discussed PepsiCo's business overview, including that it is a global beverage and convenient food company with iconic brands, $91 billion in net revenue in 2023, and nearly $14 billion in core operating profit. It operates through a divisional structure with a focus on local consumers.
Content Methodology: A Best Practices Report (Webinar)contently
This document provides an overview of content methodology best practices. It defines content methodology as establishing objectives, KPIs, and a culture of continuous learning and iteration. An effective methodology focuses on connecting with audiences, creating optimal content, and optimizing processes. It also discusses why a methodology is needed due to the competitive landscape, proliferation of channels, and opportunities for improvement. Components of an effective methodology include defining objectives and KPIs, audience analysis, identifying opportunities, and evaluating resources. The document concludes with recommendations around creating a content plan, testing and optimizing content over 90 days.
How to Prepare For a Successful Job Search for 2024Albert Qian
The document provides guidance on preparing a job search for 2024. It discusses the state of the job market, focusing on growth in AI and healthcare but also continued layoffs. It recommends figuring out what you want to do by researching interests and skills, then conducting informational interviews. The job search should involve building a personal brand on LinkedIn, actively applying to jobs, tailoring resumes and interviews, maintaining job hunting as a habit, and continuing self-improvement. Once hired, the document advises setting new goals and keeping skills and networking active in case of future opportunities.
A report by thenetworkone and Kurio.
The contributing experts and agencies are (in an alphabetical order): Sylwia Rytel, Social Media Supervisor, 180heartbeats + JUNG v MATT (PL), Sharlene Jenner, Vice President - Director of Engagement Strategy, Abelson Taylor (USA), Alex Casanovas, Digital Director, Atrevia (ES), Dora Beilin, Senior Social Strategist, Barrett Hoffher (USA), Min Seo, Campaign Director, Brand New Agency (KR), Deshé M. Gully, Associate Strategist, Day One Agency (USA), Francesca Trevisan, Strategist, Different (IT), Trevor Crossman, CX and Digital Transformation Director; Olivia Hussey, Strategic Planner; Simi Srinarula, Social Media Manager, The Hallway (AUS), James Hebbert, Managing Director, Hylink (CN / UK), Mundy Álvarez, Planning Director; Pedro Rojas, Social Media Manager; Pancho González, CCO, Inbrax (CH), Oana Oprea, Head of Digital Planning, Jam Session Agency (RO), Amy Bottrill, Social Account Director, Launch (UK), Gaby Arriaga, Founder, Leonardo1452 (MX), Shantesh S Row, Creative Director, Liwa (UAE), Rajesh Mehta, Chief Strategy Officer; Dhruv Gaur, Digital Planning Lead; Leonie Mergulhao, Account Supervisor - Social Media & PR, Medulla (IN), Aurelija Plioplytė, Head of Digital & Social, Not Perfect (LI), Daiana Khaidargaliyeva, Account Manager, Osaka Labs (UK / USA), Stefanie Söhnchen, Vice President Digital, PIABO Communications (DE), Elisabeth Winiartati, Managing Consultant, Head of Global Integrated Communications; Lydia Aprina, Account Manager, Integrated Marketing and Communications; Nita Prabowo, Account Manager, Integrated Marketing and Communications; Okhi, Web Developer, PNTR Group (ID), Kei Obusan, Insights Director; Daffi Ranandi, Insights Manager, Radarr (SG), Gautam Reghunath, Co-founder & CEO, Talented (IN), Donagh Humphreys, Head of Social and Digital Innovation, THINKHOUSE (IRE), Sarah Yim, Strategy Director, Zulu Alpha Kilo (CA).
Trends In Paid Search: Navigating The Digital Landscape In 2024Search Engine Journal
The search marketing landscape is evolving rapidly with new technologies, and professionals, like you, rely on innovative paid search strategies to meet changing demands.
It’s important that you’re ready to implement new strategies in 2024.
Check this out and learn the top trends in paid search advertising that are expected to gain traction, so you can drive higher ROI more efficiently in 2024.
You’ll learn:
- The latest trends in AI and automation, and what this means for an evolving paid search ecosystem.
- New developments in privacy and data regulation.
- Emerging ad formats that are expected to make an impact next year.
Watch Sreekant Lanka from iQuanti and Irina Klein from OneMain Financial as they dive into the future of paid search and explore the trends, strategies, and technologies that will shape the search marketing landscape.
If you’re looking to assess your paid search strategy and design an industry-aligned plan for 2024, then this webinar is for you.
5 Public speaking tips from TED - Visualized summarySpeakerHub
From their humble beginnings in 1984, TED has grown into the world’s most powerful amplifier for speakers and thought-leaders to share their ideas. They have over 2,400 filmed talks (not including the 30,000+ TEDx videos) freely available online, and have hosted over 17,500 events around the world.
With over one billion views in a year, it’s no wonder that so many speakers are looking to TED for ideas on how to share their message more effectively.
The article “5 Public-Speaking Tips TED Gives Its Speakers”, by Carmine Gallo for Forbes, gives speakers five practical ways to connect with their audience, and effectively share their ideas on stage.
Whether you are gearing up to get on a TED stage yourself, or just want to master the skills that so many of their speakers possess, these tips and quotes from Chris Anderson, the TED Talks Curator, will encourage you to make the most impactful impression on your audience.
See the full article and more summaries like this on SpeakerHub here: https://speakerhub.com/blog/5-presentation-tips-ted-gives-its-speakers
See the original article on Forbes here:
http://www.forbes.com/forbes/welcome/?toURL=http://www.forbes.com/sites/carminegallo/2016/05/06/5-public-speaking-tips-ted-gives-its-speakers/&refURL=&referrer=#5c07a8221d9b
ChatGPT and the Future of Work - Clark Boyd Clark Boyd
Everyone is in agreement that ChatGPT (and other generative AI tools) will shape the future of work. Yet there is little consensus on exactly how, when, and to what extent this technology will change our world.
Businesses that extract maximum value from ChatGPT will use it as a collaborative tool for everything from brainstorming to technical maintenance.
For individuals, now is the time to pinpoint the skills the future professional will need to thrive in the AI age.
Check out this presentation to understand what ChatGPT is, how it will shape the future of work, and how you can prepare to take advantage.
The document provides career advice for getting into the tech field, including:
- Doing projects and internships in college to build a portfolio.
- Learning about different roles and technologies through industry research.
- Contributing to open source projects to build experience and network.
- Developing a personal brand through a website and social media presence.
- Networking through events, communities, and finding a mentor.
- Practicing interviews through mock interviews and whiteboarding coding questions.
Google's Just Not That Into You: Understanding Core Updates & Search IntentLily Ray
1. Core updates from Google periodically change how its algorithms assess and rank websites and pages. This can impact rankings through shifts in user intent, site quality issues being caught up to, world events influencing queries, and overhauls to search like the E-A-T framework.
2. There are many possible user intents beyond just transactional, navigational and informational. Identifying intent shifts is important during core updates. Sites may need to optimize for new intents through different content types and sections.
3. Responding effectively to core updates requires analyzing "before and after" data to understand changes, identifying new intents or page types, and ensuring content matches appropriate intents across video, images, knowledge graphs and more.
A brief introduction to DataScience with explaining of the concepts, algorithms, machine learning, supervised and unsupervised learning, clustering, statistics, data preprocessing, real-world applications etc.
It's part of a Data Science Corner Campaign where I will be discussing the fundamentals of DataScience, AIML, Statistics etc.
Time Management & Productivity - Best PracticesVit Horky
Here's my presentation on by proven best practices how to manage your work time effectively and how to improve your productivity. It includes practical tips and how to use tools such as Slack, Google Apps, Hubspot, Google Calendar, Gmail and others.
The six step guide to practical project managementMindGenius
The six step guide to practical project management
If you think managing projects is too difficult, think again.
We’ve stripped back project management processes to the
basics – to make it quicker and easier, without sacrificing
the vital ingredients for success.
“If you’re looking for some real-world guidance, then The Six Step Guide to Practical Project Management will help.”
Dr Andrew Makar, Tactical Project Management
Unlocking the Power of ChatGPT and AI in Testing - A Real-World Look, present...Applitools
During this webinar, Anand Bagmar demonstrates how AI tools such as ChatGPT can be applied to various stages of the software development life cycle (SDLC) using an eCommerce application case study. Find the on-demand recording and more info at https://applitools.info/b59
Key takeaways:
• Learn how to use ChatGPT to add AI power to your testing and test automation
• Understand the limitations of the technology and where human expertise is crucial
• Gain insight into different AI-based tools
• Adopt AI-based tools to stay relevant and optimize work for developers and testers
* ChatGPT and OpenAI belong to OpenAI, L.L.C.
Product Design Trends in 2024 | Teenage EngineeringsPixeldarts
The realm of product design is a constantly changing environment where technology and style intersect. Every year introduces fresh challenges and exciting trends that mold the future of this captivating art form. In this piece, we delve into the significant trends set to influence the look and functionality of product design in the year 2024.
How Race, Age and Gender Shape Attitudes Towards Mental HealthThinkNow
Mental health has been in the news quite a bit lately. Dozens of U.S. states are currently suing Meta for contributing to the youth mental health crisis by inserting addictive features into their products, while the U.S. Surgeon General is touring the nation to bring awareness to the growing epidemic of loneliness and isolation. The country has endured periods of low national morale, such as in the 1970s when high inflation and the energy crisis worsened public sentiment following the Vietnam War. The current mood, however, feels different. Gallup recently reported that national mental health is at an all-time low, with few bright spots to lift spirits.
To better understand how Americans are feeling and their attitudes towards mental health in general, ThinkNow conducted a nationally representative quantitative survey of 1,500 respondents and found some interesting differences among ethnic, age and gender groups.
Technology
For example, 52% agree that technology and social media have a negative impact on mental health, but when broken out by race, 61% of Whites felt technology had a negative effect, and only 48% of Hispanics thought it did.
While technology has helped us keep in touch with friends and family in faraway places, it appears to have degraded our ability to connect in person. Staying connected online is a double-edged sword since the same news feed that brings us pictures of the grandkids and fluffy kittens also feeds us news about the wars in Israel and Ukraine, the dysfunction in Washington, the latest mass shooting and the climate crisis.
Hispanics may have a built-in defense against the isolation technology breeds, owing to their large, multigenerational households, strong social support systems, and tendency to use social media to stay connected with relatives abroad.
Age and Gender
When asked how individuals rate their mental health, men rate it higher than women by 11 percentage points, and Baby Boomers rank it highest at 83%, saying it’s good or excellent vs. 57% of Gen Z saying the same.
Gen Z spends the most amount of time on social media, so the notion that social media negatively affects mental health appears to be correlated. Unfortunately, Gen Z is also the generation that’s least comfortable discussing mental health concerns with healthcare professionals. Only 40% of them state they’re comfortable discussing their issues with a professional compared to 60% of Millennials and 65% of Boomers.
Race Affects Attitudes
As seen in previous research conducted by ThinkNow, Asian Americans lag other groups when it comes to awareness of mental health issues. Twenty-four percent of Asian Americans believe that having a mental health issue is a sign of weakness compared to the 16% average for all groups. Asians are also considerably less likely to be aware of mental health services in their communities (42% vs. 55%) and most likely to seek out information on social media (51% vs. 35%).
AI Trends in Creative Operations 2024 by Artwork Flow.pdfmarketingartwork
Creative operations teams expect increased AI use in 2024. Currently, over half of tasks are not AI-enabled, but this is expected to decrease in the coming year. ChatGPT is the most popular AI tool currently. Business leaders are more actively exploring AI benefits than individual contributors. Most respondents do not believe AI will impact workforce size in 2024. However, some inhibitions still exist around AI accuracy and lack of understanding. Creatives primarily want to use AI to save time on mundane tasks and boost productivity.
Organizational culture includes values, norms, systems, symbols, language, assumptions, beliefs, and habits that influence employee behaviors and how people interpret those behaviors. It is important because culture can help or hinder a company's success. Some key aspects of Netflix's culture that help it achieve results include hiring smartly so every position has stars, focusing on attitude over just aptitude, and having a strict policy against peacocks, whiners, and jerks.
PEPSICO Presentation to CAGNY Conference Feb 2024Neil Kimberley
PepsiCo provided a safe harbor statement noting that any forward-looking statements are based on currently available information and are subject to risks and uncertainties. It also provided information on non-GAAP measures and directing readers to its website for disclosure and reconciliation. The document then discussed PepsiCo's business overview, including that it is a global beverage and convenient food company with iconic brands, $91 billion in net revenue in 2023, and nearly $14 billion in core operating profit. It operates through a divisional structure with a focus on local consumers.
Content Methodology: A Best Practices Report (Webinar)contently
This document provides an overview of content methodology best practices. It defines content methodology as establishing objectives, KPIs, and a culture of continuous learning and iteration. An effective methodology focuses on connecting with audiences, creating optimal content, and optimizing processes. It also discusses why a methodology is needed due to the competitive landscape, proliferation of channels, and opportunities for improvement. Components of an effective methodology include defining objectives and KPIs, audience analysis, identifying opportunities, and evaluating resources. The document concludes with recommendations around creating a content plan, testing and optimizing content over 90 days.
How to Prepare For a Successful Job Search for 2024Albert Qian
The document provides guidance on preparing a job search for 2024. It discusses the state of the job market, focusing on growth in AI and healthcare but also continued layoffs. It recommends figuring out what you want to do by researching interests and skills, then conducting informational interviews. The job search should involve building a personal brand on LinkedIn, actively applying to jobs, tailoring resumes and interviews, maintaining job hunting as a habit, and continuing self-improvement. Once hired, the document advises setting new goals and keeping skills and networking active in case of future opportunities.
A report by thenetworkone and Kurio.
The contributing experts and agencies are (in an alphabetical order): Sylwia Rytel, Social Media Supervisor, 180heartbeats + JUNG v MATT (PL), Sharlene Jenner, Vice President - Director of Engagement Strategy, Abelson Taylor (USA), Alex Casanovas, Digital Director, Atrevia (ES), Dora Beilin, Senior Social Strategist, Barrett Hoffher (USA), Min Seo, Campaign Director, Brand New Agency (KR), Deshé M. Gully, Associate Strategist, Day One Agency (USA), Francesca Trevisan, Strategist, Different (IT), Trevor Crossman, CX and Digital Transformation Director; Olivia Hussey, Strategic Planner; Simi Srinarula, Social Media Manager, The Hallway (AUS), James Hebbert, Managing Director, Hylink (CN / UK), Mundy Álvarez, Planning Director; Pedro Rojas, Social Media Manager; Pancho González, CCO, Inbrax (CH), Oana Oprea, Head of Digital Planning, Jam Session Agency (RO), Amy Bottrill, Social Account Director, Launch (UK), Gaby Arriaga, Founder, Leonardo1452 (MX), Shantesh S Row, Creative Director, Liwa (UAE), Rajesh Mehta, Chief Strategy Officer; Dhruv Gaur, Digital Planning Lead; Leonie Mergulhao, Account Supervisor - Social Media & PR, Medulla (IN), Aurelija Plioplytė, Head of Digital & Social, Not Perfect (LI), Daiana Khaidargaliyeva, Account Manager, Osaka Labs (UK / USA), Stefanie Söhnchen, Vice President Digital, PIABO Communications (DE), Elisabeth Winiartati, Managing Consultant, Head of Global Integrated Communications; Lydia Aprina, Account Manager, Integrated Marketing and Communications; Nita Prabowo, Account Manager, Integrated Marketing and Communications; Okhi, Web Developer, PNTR Group (ID), Kei Obusan, Insights Director; Daffi Ranandi, Insights Manager, Radarr (SG), Gautam Reghunath, Co-founder & CEO, Talented (IN), Donagh Humphreys, Head of Social and Digital Innovation, THINKHOUSE (IRE), Sarah Yim, Strategy Director, Zulu Alpha Kilo (CA).
Trends In Paid Search: Navigating The Digital Landscape In 2024Search Engine Journal
The search marketing landscape is evolving rapidly with new technologies, and professionals, like you, rely on innovative paid search strategies to meet changing demands.
It’s important that you’re ready to implement new strategies in 2024.
Check this out and learn the top trends in paid search advertising that are expected to gain traction, so you can drive higher ROI more efficiently in 2024.
You’ll learn:
- The latest trends in AI and automation, and what this means for an evolving paid search ecosystem.
- New developments in privacy and data regulation.
- Emerging ad formats that are expected to make an impact next year.
Watch Sreekant Lanka from iQuanti and Irina Klein from OneMain Financial as they dive into the future of paid search and explore the trends, strategies, and technologies that will shape the search marketing landscape.
If you’re looking to assess your paid search strategy and design an industry-aligned plan for 2024, then this webinar is for you.
5 Public speaking tips from TED - Visualized summarySpeakerHub
From their humble beginnings in 1984, TED has grown into the world’s most powerful amplifier for speakers and thought-leaders to share their ideas. They have over 2,400 filmed talks (not including the 30,000+ TEDx videos) freely available online, and have hosted over 17,500 events around the world.
With over one billion views in a year, it’s no wonder that so many speakers are looking to TED for ideas on how to share their message more effectively.
The article “5 Public-Speaking Tips TED Gives Its Speakers”, by Carmine Gallo for Forbes, gives speakers five practical ways to connect with their audience, and effectively share their ideas on stage.
Whether you are gearing up to get on a TED stage yourself, or just want to master the skills that so many of their speakers possess, these tips and quotes from Chris Anderson, the TED Talks Curator, will encourage you to make the most impactful impression on your audience.
See the full article and more summaries like this on SpeakerHub here: https://speakerhub.com/blog/5-presentation-tips-ted-gives-its-speakers
See the original article on Forbes here:
http://www.forbes.com/forbes/welcome/?toURL=http://www.forbes.com/sites/carminegallo/2016/05/06/5-public-speaking-tips-ted-gives-its-speakers/&refURL=&referrer=#5c07a8221d9b
ChatGPT and the Future of Work - Clark Boyd Clark Boyd
Everyone is in agreement that ChatGPT (and other generative AI tools) will shape the future of work. Yet there is little consensus on exactly how, when, and to what extent this technology will change our world.
Businesses that extract maximum value from ChatGPT will use it as a collaborative tool for everything from brainstorming to technical maintenance.
For individuals, now is the time to pinpoint the skills the future professional will need to thrive in the AI age.
Check out this presentation to understand what ChatGPT is, how it will shape the future of work, and how you can prepare to take advantage.
The document provides career advice for getting into the tech field, including:
- Doing projects and internships in college to build a portfolio.
- Learning about different roles and technologies through industry research.
- Contributing to open source projects to build experience and network.
- Developing a personal brand through a website and social media presence.
- Networking through events, communities, and finding a mentor.
- Practicing interviews through mock interviews and whiteboarding coding questions.
Google's Just Not That Into You: Understanding Core Updates & Search IntentLily Ray
1. Core updates from Google periodically change how its algorithms assess and rank websites and pages. This can impact rankings through shifts in user intent, site quality issues being caught up to, world events influencing queries, and overhauls to search like the E-A-T framework.
2. There are many possible user intents beyond just transactional, navigational and informational. Identifying intent shifts is important during core updates. Sites may need to optimize for new intents through different content types and sections.
3. Responding effectively to core updates requires analyzing "before and after" data to understand changes, identifying new intents or page types, and ensuring content matches appropriate intents across video, images, knowledge graphs and more.
A brief introduction to DataScience with explaining of the concepts, algorithms, machine learning, supervised and unsupervised learning, clustering, statistics, data preprocessing, real-world applications etc.
It's part of a Data Science Corner Campaign where I will be discussing the fundamentals of DataScience, AIML, Statistics etc.
Time Management & Productivity - Best PracticesVit Horky
Here's my presentation on by proven best practices how to manage your work time effectively and how to improve your productivity. It includes practical tips and how to use tools such as Slack, Google Apps, Hubspot, Google Calendar, Gmail and others.
The six step guide to practical project managementMindGenius
The six step guide to practical project management
If you think managing projects is too difficult, think again.
We’ve stripped back project management processes to the
basics – to make it quicker and easier, without sacrificing
the vital ingredients for success.
“If you’re looking for some real-world guidance, then The Six Step Guide to Practical Project Management will help.”
Dr Andrew Makar, Tactical Project Management
Unlocking the Power of ChatGPT and AI in Testing - A Real-World Look, present...Applitools
During this webinar, Anand Bagmar demonstrates how AI tools such as ChatGPT can be applied to various stages of the software development life cycle (SDLC) using an eCommerce application case study. Find the on-demand recording and more info at https://applitools.info/b59
Key takeaways:
• Learn how to use ChatGPT to add AI power to your testing and test automation
• Understand the limitations of the technology and where human expertise is crucial
• Gain insight into different AI-based tools
• Adopt AI-based tools to stay relevant and optimize work for developers and testers
* ChatGPT and OpenAI belong to OpenAI, L.L.C.
1. Num rul 1/2011 ACADEMIA DE POLI IE „ALEXANDRU IOAN CUZA”
FUNDAMENT RI TEORETICE PRIVIND EVALUAREA IMOBILIZ RILOR
NECORPORALE ÎN CONTABILITATE
Expert contabil Drd. Alina-Elena ANDREI (D N IL )
The international assessment standards show that the assessments of intangible assets can be required
for various uses including: purchases and sales of entities, parts of entities or an asset, merging. The
assessment model based on the historical cost, doubled by the application of the principle of prudence, is
harshly criticized for its approximate, and therefore subjective, estimates, especially when it comes to
depreciation of assets. The authors of these critiques support in exchange the virtues of fair value counter,
which lead to a higher objectivity and neutrality, because such an accounting model of assessment would
be free of the influences and the opportunism present at certain account caretakers.
Keywords: intangible assets, accounting, industrial property rights, trademarks
Standardele de evaluare interna ionale arat c evalu rile de active necorporale pot fi solicitate pentru
diferite utiliz ri incluzând: achizi ii i vânz ri de entit i, p r i de entit i ori a unui activ, fuziuni. Modelul
de evaluare bazat pe costul istoric, dublat de aplicarea principiului pruden ei este aspru criticat pentru
estim rile sale aproximative i, deci, subiective, mai ales când este vorba despre deprecierile de active.
Autorii acestor critici sus in în contrapondere virtu ile valorii juste, care conduc la mai mult obiectivitate
i la mai mult neutralitate, deoarece un atare model contabil de evaluare ar fi ferit de influen ele i
oportunismul prezent la unii responsabili de conturi.
Cuvinte cheie: imobiliz ri necorporale, contabilitate, drepturi de proprietate industrial , m rci
1. Viziunea referen ialului contabil interna ional excep ia situa iei în care aceast diferen este
privind evaluarea imobilizarilor necorporale inclus în costal activului, conform celeilalte
43
A.Evaluarea ini ial a imobiliz rilor necorporale prelucr ri autorizate a standardului 23.
Evaluarea imobiliz rilor necorporale depinde de Achizi ia ca parte a unei combin ri de
modul în care acestea au fost achizi ionate: achizi ie întreprinderi. Conform IFRS 3 Combin ri de
separat , achizi ie în cadrul unei grup ri de întreprinderi, dac o imobilizare necorporal este
întreprinderi, produc ie proprie. dobândit în cadrul unei combin ri de întreprinderi,
Achizi ia separat . IAS 38 precizeaz c pre ul pe costul imobiliz rii necorporale este valoarea just la
care o entitate îl pl te te pentru a dobândi separat o data achizi iei. Valoarea just reflect a tept rile
imobilizare necorporal va reflecta a tept rile pie ei privind probabilitatea ca beneficiile
privind probabilitatea ca beneficiile economice economice viitoare preconizate încorporate în activ
viitoare ale imobiliz rii s revin entit ii. Criteriul de s revin entit ii. Entitatea estimeaz o intrare de
recunoa tere este întotdeauna considerat ca fiind beneficii economice, chiar dac plasarea în timp sau
indeplinit de c tre imobiliz rile necorporale valoarea intr rii este nesigur . Valoarea just poate fi
dobândite separat. De asemenea, costul unei determinat , cu u urin , atunci când pentru bunul
imobiliz ri necorporale dobândite separat poate fi în analizat exist o pia activ . Prin pia activ se
general evaluat în mod fiabil. Costul cuprinde pre ul în elege c se tranzac ioneaz articole omogene, pot
de achizi ie, inclusiv taxele vamale de import i fi identifica i cump r tori i vânz tori, în orice
taxele de achizi ie nerambursabile, precum i orice moment, iar pre urile practicate sunt disponibile
cost direct atribuibil preg tirii activului pentru publicului.
utilizarea prev zut . Dac plata unei imobiliz ri În absen a unei pie e active, imobilizarea
necorporale este amânat dincolo de duratele necorporal trebuie evaluat la suma pe care
normale de credit, costal s u este echivalent pre ului
exprimat sub form de disponibil, diferen a între 43
aceast m rime i totalul pl ilor este contabilizat la L. Feleag , N. Feleag , “Contabilitate finaciar aprofundat ,
Elemente de inginerie contabil în contextul referen ialului
cheltuielile financiare, pe durata creditului, cu interna ional”, Editura InfoMega,2005, pp. 115
~ 49 ~
2. Num rul 1/2011 REVISTA DE INVESTIGARE A CRIMINALIT II
întreprinderea ar fi pl tit-o pentru aceasta, la data Conduc torul de departament consum 20% din
achizi iei, cu ocazia unei tranzac ii între p r i bine timpul de lucru pentru proiectul 1 i 10% pentru
informate, care ac ioneaz în condi ii de concuren proiectul 2. 4445
normal . Pentru determinarea sumei respective, Pentru proiectul 1, activitatea desf urat este
întreprinderea trebuie s in cont de rezultatul celei aferent cercet rii i, în consecin , toate cheltuielile
mai recente tranzac ii pentru active similare.44 aferente acestui Project afecteaz rezultatul
Produc ia proprie. IAS 38 precizeaz c uneori exerci iului N.
este dificil de apreciat dac o imobilizare Pentru proiectul 2, se vor capitaliza cheltuielile
necorporal generat intern îndepline te condi iile de dezvoltare la un cost de produc ie de:
pentru a fi contabilizat . Pentru recunoa terea 4.000+2.000+10%*1.000+1.000+400 = 7.500 lei
imobiliz rilor necorporale, care rezult din faza de Schimburile de imobiliz ri. O imobilizare
dezvoltare, s-au stabilit condi ii suplimentare de necorporal poate fi achizi ionat în cadrul unui
recunoa tere. F r a ine cont de îndeplinirea sau schimb de sau al unui schimb par ial cu o imobilizare
neîndeplinirea acestor condi ii, IAS 38, precizeaz , c necorporal diferit sau cu un alt activ. Costal acestui
m rcile create de întreprindere nu trebuie activ este evaluat la valoarea just a activului primit,
contabilizate ca imobiliz ri necorporale.45 Aceast cu urm toarele exceptii: tranzac ia de schimb un are
regul are la baza convingerea conform c reia substan comercial sau valoarea just a activelor
cheltuielile pentru crearea unei m rci nu pot fi schimbate un poate fi m surat în mod fiabil. În
distinse de costul de dezvoltare al activit ii în astfel de cazuri, activul primit este evaluat la
ansamblul s u. Cadrul interna ional adopt o pozi ie valoarea contabil a activului cedat.
prudent , a ezând pe primul plan fiabilitatea. Nici un B. Evaluarea posterioar contabilizarii ini iale a
activ necorporal provenit din cercetare un trebuie imobiliz rilor
recunoscut. Cheltuiala de cercetare trebuie Dup contabilizarea sa ini ial , o imobilizare
recunoscut ca o cheltuial , atunci când ea este necorporal trebuie s fie contabilizat la costul s u,
angajat . diminuat cu suma amortiz rilor i suma pierderilor
Exemplu de valoare.46 Acesta reprezint tratamentul de
O societate, care fabric autoturisme, are un referin din IAS 38. Tratamentul alternativ autorizat
departament de cercetare, care dezvol , în cursul este reevaluarea, prin care o imobilizare necorporal
exerci iului N, dou proiecte: trebuie s fie contabilizat la nivelul m rimii sale
proiectul 1: conceperea unui schimb tor de reevaluate, corespunz toare valorii sale juste la data
viteze care s reac ioneze la vocea reevalu rii, diminuat cu suma amortiz rilor
conduc torului auto, ulterioare i suma pierderilor de valoare ulterioare.
proiectul 2: conceperea unui aparat de sudur Reevalu rile efectuate cer ca valoarea just s fie
controlat electronic. determint prin referire la o pia activ .
În cazul priectului 1, întreprinderea un poate Reevalu rile trebuie s fie efectuate cu o regularitate
demonstra înc fezabilitatea acestuia. În ceea ce suficiente, pentru ca valoarea contabil s nu difere
privaste îns proiectul 2, acesta îndepline te chiar de semnificativ de cea care ar fi fost determinat , prin
la începutul exerci iului N condi iile pentru utilizarea valorii juste la data închiderii. O pia
recunoa terea unei cheltuieli de dezvoltare. activ poate s existe pentru licen e de taxiuri,
În exerci iul N , cheltuielile departamentului, au licen e de pescuit sau cote de produc ie. În schimb,
fost urm toarele: nu exist o pia activ pentru m rci, titluri de
Informa ii Cheltuieli Proiectul 1 Proiectul 2 ziare,brevete sau m rci comerciale, pentru c fiecare
generale
dintre aceste active sunt unice. Cu toate c
Cheltuieli materiale 600 6.000 4.000
i servicii imobiliz rile necorporale se cump r i se vând,
Cheltuieli cu
personalul:
44
-directe - 5.000 2.000 N. Feleaga,L. Malciu, “Provoc rile contabilit ii
-salariul 1.000 - - interna ionale,la cump na dintre milenii: Modele de evaluare
conduc torului de i investi ii imateriale”, Editura Economic , Bucure ti,2004,
departament p.181
45
“Standardele interna ionale de raportare financiar :IFRS:
-personal 3.000 - -
norme oficiale emise la 1 ianuarie 2009”, Editura CECCAR,
administrativ
2009, p.2002
Cheltuieli generale: 46
Standardele interna ionale de raportare
-directe - 2.000 1.000 financiar :IFRS:norme oficiale emise la 1 ianuarie 2009,
-indirecte 800 600 400 Editura CECCAR, 2009, p.2006
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3. Num rul 1/2011 ACADEMIA DE POLI IE „ALEXANDRU IOAN CUZA”
contractele se negociaz între cump r tori i Amortizarea anual , începând cu N+1: 15.000
vânz tori individuali, iar tranzac iile sunt relativ u.m. ./ 3 ani = 5.000 u.m.
pu in frecvente. Pre ul pl tit pentru un activ poate s Valoarea contabil net , la 31.12.N+1: 15.000 –
nu furnizeze o indica ie suficient a valorii juste a 5.000 = 10.000 u.m.
unui alt activ. Dac o imobilizare necorporal este Valoarea just : 60.000 u.m.
reevaluat , toate celelate active ale categoriei sale Diferen a favorabil de valoare: 60.000 – 10.000
trebuie reevaluate, cu condi ia s existe o pia = 50.000 u.m.
pentru activele respective. Dac o imobilizare La 31.12. N+1:
necorporal ce apar ine unei categorii de imobiliz ri a) se contabilizeaz un venit pentru a compensa
necorporale reevaluate nu poate s fie reevaluat , cheltuiala recunoscut la 31.12.N:
deoarece nu exist o pia activ pentru acest bun, ”Provizion pentru = ”Venituri din 15.000 lei
deprecierea provizioane
imobilizarea trebuie contabilizat la costul s u, imobiliz rilor pentru
diminuat cu suma amortiz rilor i pierderilor de necorporale” deprecierea
valoare. Atunci când valoarea contabil a unei imobiliz rilor
imobiliz ri necorporale este majorat ca urmare a necorporale”
unei reevalu ri, cre terea conduce concomitent la b) se anuleaz amortizarea cumulada în exrci iile
majorarea capitalurilor proprii, rubrica rezerve din N-1, N I N+1 i se diminutaza valoarea de intrare a
reevaluare. O reevaluare pozitiv trebuie s fie imobiliz rilor:
”Provizion pentru = ”Venituri din 15.000 lei
contabilizat la venituri, dac ea compenseaz o deprecierea provizioane
reevaluare negativ a aceluia i activ, anterior imobiliz rilor pentru
contabilizat la cheltuieli. Totu i, o reevaluare necorporale” deprecierea
imobiliz rilor
negativ trebuie s fie imputat direct asupra necorporale”
rezervei din reevaluare corespondente, dac c) se reevalueaz valoarea net a imobiliz rilor
diminuarea un dep e te m rimea contabilizat la necorporale:
rezerve din reevaluare, în numele aceluia i activ. ”Imobiliz ri = ”Rezerve din 35.000 lei
Exemplu necorporale” reevaluare”
O societate de ine o categorie de imobiliz ri Dac societatea ar fi procedat la reevaluarea
necorporale achizi ionate la închiderea exerci iului valorii brute a imobiliz rilor, la 31.12. N+2, dup
N-2 cu 50.000 u.m.. Imobiliz rile se amortizeaz contabilizarea unui venit de 15.000 lei, s-ar fi realizat
liniar, începând cu 1 ianuarie N-1, pe o durat de 5 urm toarele opera ii:
ani. La 31 decembrie N, conducerea societ ii decide calculul raportului între valoarea just i valoarea
reevaluarea imobiliz rilor necorporale. Valoarea net contabil a imobiliz rilor necorporale:
just a acestora este estimat la 15.000 u.m. La 31 60.000 /(50.000 – 25.000)= 2,4
decembrie N+1, inând cont de schimb rile reevaluarea valorii de intrare a imobiliz rilor
intervenite pe pia , imobiliz rile sunt , din nou, necorporale i a amortiz rii cumulate, ceea ce
reevaluate. Valoarea just este estimat la 60.000 conduce la:
u.m. Se folose te ca procedeu de reevaluare anularea Costal reevaluat al imobiliz rilor: 50.000 x 2,4 =
amortiz rii cumulote i reevaluarea valorii nete. 120.000 lei
Costul de achizi ie al imobiliz rii necorporale: Amortiz rile cumulote reevaluate: 25.000 x 2,4 =
50.000 u.m. 60.000 lei
Amortizarea anual : 50.000 u.m./ 5 ani = 10.000 În aceast variant , opera ia de reevaluare va fi
u.m. contabilizat astfel:
Valoarea contabil net la 31.12.N: 50.000 – ”Imobiliz ri = % 70.000 lei
necorporale” ”Amortizarea 35.000 lei
2*10.000 = 30.000 u.m. imobiliz rilor
Valoarea just la 31.12.N: 15.000 u.m. necorporale”
Diferen a nefavorabil de valoare = 30.000 – ”Rezerve din 35.000 lei
reevaluare”
15.000 = 15.000 u.m.
M rimea cumulat a rezervelor din reevaluare,
La 31.12.N, se contabilizeaz diferen a
incluse în capitalurile proprii, poate s fie transferat
nefavorabil de valoare pe seama cheltuielilor:
”Cheltuieli cu = ”Provizion pentru 15.000 lei direct la rezultate nedistribuite, atunci când rezerva
provizioane pentru deprecierea din reevaluare este realizat . Rezerva poate s fie
deprecierea imobiliz rilor realizat integral, cu ocazia scoaterii din func iune
imobiliz rilor” necorporale”
sau cesiunii activului. Totu i, o parte din aceast
rezerv din reevaluare poate s fie realizat pe
~ 51 ~
4. Num rul 1/2011 REVISTA DE INVESTIGARE A CRIMINALIT II
m sura utiliz rii activului de c tre societate. În acest de eviden de pe pia , printr-o evaluare efectuat ,
caz, m rimea rezervei din reevaluare realizate este de regul , de profesioni ti evaluatori. În situa ia în
egal cu diferen a dintre amortizarea pe baza valorii care nu exist date pe pia privind valoarea just ,
contabile reevaluate a activului i amortizarea care ar din cauza naturii specializate a activelor i a
fi fost contabilizat pe baza costului istoric al frecven ei reduse a tranzac iilor, valoarea just se
activului. Transferarea la rezultate nedistribuite a poate determina prin alte metode utilizate, de regul ,
rezervei din reevaluare un tranziteaz prin contul de de c tre profesioni ti în evaluare.
profit i pierdere. Evaluarea imobiliz rilor necorporale cu ocazia
În exemplul anterior, amortizarea anual a inventarierii se efectueaz la închiderea exerci iului
imobiliz rilor necorporale, începând cu exerci iul financiar când, potrivit legii, are loc procesul de
N+2, va fi 60.000 lei/ 2 ani = 30.000 lei, iar suma inventariere general . Evaluarea activelor
virat anual la rezerve, 35.000 lei/ 2 ani= 17.500 lei. imobilizate se realizeaz la valoarea actual a
La 31.12.N+2, se contabilizeaz : fiec rui element, denumit valoare de inventar.
a) amortizarea imobilz rilor necorporale: Valoarea de inventar48 se stabile te în func ie de
”Cheltuieli de = ”Amortizarea 30.000 lei utilitatea bunului, starea acestuia i pre ul pie ei.
exploatare privind imobiliz rilor La determinarea valorii de inventar se aplic
amortizarea necorporale”
imobiliz rilor”
principiul pruden ei, conform c ruia trebuie a se ine
seama de toate ajust rile de valoare datorate
b) virarea unei p r i din rezerva din reevaluare la deprecierilor sau pierderilor de valoare. În cazul în
rezerve: care valoarea de inventar este mai mare decât
”Rezerve din = ”Rezultatul 17.500 lei valoarea cu care acesta este eviden iat în
reevaluare” reportat contabilitate, în listele de inventariere se înscriu
reprezentând valorile din contabilitate. În cazul în care valoarea de
surplusul realizat
din rezerve din
inventar a bunurilor este mai mic decât valoarea
reevaluare” contabil , în listele de inventariere se înscrie
2. Evaluarea imobiliz rilor necorporale în valoarea de inventar.
viziunea OMFP 3055/2009 pentru aprobarea Evaluarea se va efectua cu respectarea
reglement rilor contabile conforme cu directivele principiului permanen ei metodelor, ce presupune ca
europene modelele i regulile de evaluare s fie men inute,
Conform reglement rilor contabile române ti, la pentru a asigura comparabilitatea în timp a
data intr rii în entitate, bunurile se evalueaz i informa iilor contabile. Corectarea valorii
înregistreaz în contabilitate la valoarea de intrare, imobiliz rilor necorporale i corporale i aducerea
care se stabile te astfel47: lor la nivelul valorii de inventar se efectueaz , în
a) la cost de achizi ie - pentru bunurile procurate func ie de tipul de depreciere existent , fie prin
cu titlu oneros; înregistrarea unei amortiz ri suplimentare, în cazul în
b) la cost de produc ie - pentru bunurile produse care se constat o depreciere ireversibil , fie prin
în entitate; constituirea sau suplimentarea ajust rilor pentru
depreciere, în cazul în care se constat o depreciere
c) la valoarea de aport, stabilit în urma evalu rii
reversibil a acestora. La stabilirea pierderilor din
- pentru bunurile reprezentând aport la capitalul
depreciere se pot lua în calcul, în afara constat rii
social;
faptice cu ocazia inventarierii, unele surse externe i
d) la valoarea just - pentru bunurile ob inute cu
interne de informa ii.
titlu gratuit sau constatate plus la inventariere.
La surse externe de informa ii se pot încadra
În cazurile bunurilor reprezentând aport la
aspecte precum:
capitalul social i al bunurilor ob inute cu titlu gratuit
valoarea de pia a imobiliz rii a sc zut vizibil,
sau constatate plus la inventariere, valoarea de aport
peste a tept ri, în raport cu trecerea timpului sau
i, respectiv, valoarea just , se substituie costului de a utiliz rii acesteia;
achizi ie. Prin valoare just se în elege suma pentru în mediul în care entitatea î i desf oar
care activul ar putea fi schimbat de bun voie între activitatea au avut loc schimb ri majore, cu efect
p r i aflate în cuno tin de cauz în cadrul unei negativ asupra acesteia, sau astfel de schimb ri
tranzac ii cu pre ul determinat obiectiv. Valoarea se vor produce în viitorul apropiat etc.
just a activelor se determin , în general, dup datele
48
OMFP nr.2861/2009 pentru aprobarea Normelor privind
47
Ordinul 3055/2009 pentru aprobarea Reglement rilor organizarea i efectuarea inventarierii elementelor de
contabile conforme cu directivele europene natura activelor, datoriilor i capitalurilor proprii
~ 52 ~
5. Num rul 1/2011 ACADEMIA DE POLI IE „ALEXANDRU IOAN CUZA”
În categoria surselor interne de informa ii se pot sau pentru a restructura activitatea c reia îi
exemplifica: apar ine imobilizarea;
apar indicii de uzur fizic sau moral a raport rile interne dovedesc faptul c
imobiliz rii; performan a economic a unei imobiliz ri este
pe parcursul perioadei au avut loc modific ri sau va fi mai bun decât s-a prev zut ini ial etc.
semnificative, cu efect negativ asupra entit ii, Activele imobilizate sunt prezentate în bilan la
sau astfel de modific ri se vor produce în viitorul valoarea contabil net , respectiv valoare just 50,
apropiat, în ceea ce prive te gradul sau modul în aceasta fiind reprezentat de costul de achizi ie,
care imobilizarea este utilizat sau se a teapt s costul de produc ie sau alt valoare care substituie
fie utilizat . Astfel de modific ri includ: situa iile costul, diminuat cu amortizarea cumulat pân la
în care imobilizarea devine neproductiv , acea dat pentru activele amortizabile, precum i cu
planurile de restructurare sau de întrerupere a pierderile cumulate din depreciere. Valoarea
activit ii c reia îi este dedicat imobilizarea, contabil la data bilan ului se determin pe baza
precum i planificarea ced rii imobiliz rii înainte regulilor de evaluare ulterioar recunoa terii ini iale.
de data estimat anterior; Atunci când se constat pierderi de valoare pentru
raport rile interne pun la dispozi ie indicii cu imobiliz rile necorporale i se estimeaz c
privire la faptul c rezultatele economice ale reducerea valorii acestora este permanent ,
unei imobiliz ri sunt sau vor fi mai mici decât imobiliz rile trebuie s fie evaluate la cea mai mic
cele prev zute, precum: sc derea vizibil a valoare atribuibil acestora la data bilan ului.
rezultatului din exploatare generat de 3.Controverse privind evaluarea imobiliz rilor
imobilizare fa de cel prev zut în buget; fluxul necorporale
de numerar necesar pentru achizi ionarea unei Exist diverse divergen e de opinie în ceea ce
imobiliz ri similare, pentru exploatarea sau prive te valoarea imobiliz rilor necorporale
între inerea imobiliz rii este cu mult mai mare recunoscute în situa iile financiare. În ceea ce prive te
decât cel prev zut ini ial în buget; profitul din achizi ia separat a acestora lucrurile sunt clare,
exploatare generat de imobilizare este inferior cercet torii în domeniu au concluzionat c acestea
comprativ cu cel prev zut în buget, etc sunt evaluate i recunoscute la valoarea just . Exist i
Poate ap rea i situa ia în care o pierdere din controverse cu privire la pre ul pl tit, pre care nu
depreciere recunoscut în perioadele anterioare reflect , în opinia anumitor cercet tori, valoarea real
pentru o imobilizare necorporal nu mai exist sau s- a imobiliz rilor necorporale. În cadrul grup rilor de
a redus. La aceast evaluare se iau în calcul diferite întreprinderi exist controverse legate de
surse externe i interne de informa ii49. separabilitatea m rcilor, anumi i cercet tori
Ca surse externe de informa ii se pot încadra considerând c m rcile au anumite caracteristici ce nu
urm toarele: le pot separa de fondul comercial, valoarea lor
valoarea de pia a imobiliz rii a înregistrat o neputând s fie determinat în mod fiabil51. M rcile
cre tere major în cursul perioadei; generate intern de întreprindere au generat cele mai
în mediul în care entitatea î i desf oar multe dezbateri, existând pozi ii pro i contra
activitatea au avut loc modific ri semnificative, recunoa terii acestora în bilan . Multitudinea de
cu efect favorabil asupra acesteia, sau se metode, modele i tehnici de recuno tere i m surare
estimeaz c astfel de schimb ri se vor produce a bunurilor intangibilie este determinat de caracterul
în viitorul apropiat etc complex, deosebit i diversitatea tipologic a acestora.
Dintre sursele interne de informa ii se Un prim criteriu de clasificare, analiz a metodelor
exemplific urm toarele: vizeaz sfera de cuprindere52 a bunurilor intangibile,
pe parcursul perioadei au avut loc schimb ri ceea ce presupune distinc ia dintre:
majore, cu efect favorabil asupra entit ii, sau metoda holistic , în sensul analizei unitare a
astfel de modific ri se vor produce în viitorul întregului sistem al activelor necorporale ale
apropiat în ceea ce prive te gradul sau modul în unei societ i sau ramuri între care exist o
care imobilizarea este utilizat sau se a teapt s
fie utilizat . Aceste modific ri includ costurile 50
Ordinul 3055/2009 pentru aprobarea Reglement rilor
efectuate în timpul perioadei pentru a contabile conforme cu directivele europene
51
N. Feleaga, L. Malciu, “Provoc rile contabilit ii
îmbun t i i a cre te performan a imobiliz rii interna ionale,la cump na dintre milenii: Modele de evaluare
i investi ii imateriale” , Editura Economic , Bucure ti,2004,
49
Ordinul 3055/2009 pentru aprobarea Reglement rilor p.175
52
contabile conforme cu directivele europene http://en.wikipedia.org/wiki/P/B_ratio
~ 53 ~
6. Num rul 1/2011 REVISTA DE INVESTIGARE A CRIMINALIT II
multitudine de interdependen e. Metodele burs i valoarea de înlocuire(replacement value)
holistice53 propuse în literatura de specialitate i a activelor ei corporale.
practica afacerilor sunt: IC – Index, Market-to- Bilan ul indivizibil reprezint diferen a dintre
book Value, VAIC- Value Added Intellectual valoarea de pia a firmei i activul net contabil.
55
Coefficient , Knowledge Capital b. Metode bazate pe rentabilitatea activelor :
Earnings(câ tiguri din capitalul bazat pe Valoarea economic ad ugat (EVA), Valoarea de
cunoa tere), EVA, Calculated Intangible pia ad ugat (MVA), Valoarea necorporal
Value(valoarea intangibil calculat ), IAMV, AFTF. total , Capitalizarea profitului generat de
S-au dat denumirile consecrate în limba englez cuno tin e.
a acestor metode, ca traducere în limba român Valoarea economic ad ugat EVA reflect
unde a fost posibil, astfel încât s poat fi profitul net rezidual sau profitul economic
accesate mai u or pe internet. existent doar în cazul în care diferen a dintre
Metoda atomistic sau par ial care presupune rentabilitatea capitalului investit i costul mediu
analiza i evaluarea unui singur activ intangibil. ponderat al capitalului firmei este pozitiv .
Metodele atomistice utilizate sunt: Value Chain Formula de calcul este urm toarea:
Store Borrad, Skandia Navigator, Balanced Store EVA = (ROIC – cmpc) * valoarea ini ial a
Card, Intangible Assets Monitor, Human Capital capitalului investit, unde ROIC = rata rentabilit ii
Intelligence, Citation-Weighted PPatents, HRCA, capitalului investit, cmpc= costal mediu ponderat al
Inclusive Valuation Methodology, Technology capitalului.
Broker, TVC, The Value Explorer, Intellectual Valoarea de pia ad ugat (MVA) se calculeaz
Assets Valuation. ca diferen între valoarea de pia a unei
Din punctul de vedere al determin rii activelor companii i capitalul subscris, creditele i
intangibile în termini valorici i nevalorici, literatura profiturile nerepartizate.
de specialitate propune: Capitalizarea profitului generat de cuno tin e se
metode non-monetare care abordeaz bunurile calculeaz ca raport între diferen a dintre
intangibile în termenii analizei calitative(de profitul net anual normalizat i profitul net
exemplu Value Chain Score Board, Intangible aferent activelor corporale i celor curente, pe de
Assets Monitor, Balanced Score Card) o parte, i rata de capitalizare aferent capitalului
metode monetare(de exemplu: Market-to-book- în cuno tin e.
Value, Knowledge Capital Earnings, VAIC, EVA, metode bazate pe scoruri: Skandia Navigator,
Calculated Intangible Value etc.) Balanced Store Card, Inangible Assets Monitor, IC
În practica economic , se utilizeaz cel mai Index. Aceste metode se bazeaz pe scorurile
frecvent opt metode, i anume: date de evaluatori i nu cuantific valoarea
patru metode monetare i holistice: Market-to- monetar a bunurilor intangibile.
book Value, Tobin’s Q, Economic Value Added, Metode directe de calcul a bunurilor intangibile:
Knowledge Capital Earnings propus de Lev B. Technologz Broker, Inclusive Valuations
patru metode non-monetare i atomistice: Methodology
Skandia Navigator(Edvisson&Malow), Intangible Estimarea valorii bunurilor intangibile prin
Assets Monitor(Sveiby), Balanced Score aceste metode se realizeaz prin informa ii i
Card(Norton&Kaplan), Value Chain evalu ri nemonetare bazate pe chestionare sau prin
Scoreboard(Lev B.) forme speciale ale fluxului de numerar actualizat.
Din punctul de vedere al managementului Pornind de la metodele generale de determinare a
strategic al firmei, speciali tii prezint urm toarele valorii bunurilor intangibile, pentru fiecare categorie
grupe de metode care, practic, înseamn o regrupare i tip de bun intangibil, este necesar s se aleag
a metodelor anterior prezentate i anume: metoda care este cea mai adecvat obiectivelor
a. metode bazate pe capitalizarea bursier 54: urm rite. Prevederile IAS 3856 referitoare la
Coeficientul (rata) Q a lui Tobin, Bilan ul tratamentul contabil pentru bunurile intangibile sunt
indivizibil destinate pentru: Evaluarea ini ial a bunurilor
Coeficientul Q a lui Tobin reprezint raportul intangibile pe baza costului de achizi ie, costului de
dintre valoarea de pia a unei firme cotat la produc ie i valorii juste, Reevaluarea activelor
53
http://en.wikipedia.org/wiki/P/B_ratio
54 55
D. Nica i colectiv, “Evaluarea întreprinderii”, Editura D. Nica i colectiv, “Evaluarea întreprinderii”, Editura
Funda iei România de Mâine, 2007,p.248 Funda iei România de Mâine, 2007,p.249
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intangibile(deprecierea), Bunuri intangibile nr.1) Obiectul evalu rii este reprezentat de marca de
exploatate direct i exploatate indirect. produs BETA. Scopul evalu rii este înregistrarea în
Metodele de evaluare a bunurilor intangibile bilan a m rci prin aplicarea metodei achizi iei,
sunt: respectiv în urma achizi ion rii de c tre compania X a
metode bazate pe compara ia de pia (a întreprinderii Beta în totalitatea ei. Tipul de valoare
vânz rilor) este valoarea just . Data evalu rii este 30.01.2010.
metoda bazat pe venit: metoda bazat pe Metoda de evaluare adecvat este reprezentat de
avantajul de profit aferent activului, metoda actualizarea economiei de redeven net ,
bazat pe contribu ia la profit, metoda bazat pe hipotética. Ipotezele pentru evaluare sunt:
diminuarea costurilor, metoda care estimeaz cifra de afaceri aferent Marcia de produs BETA a
economie/scutirea politic de redeven ca fost previzionat astfel: 4400 eur în anul 2010,
urmare a de inerii activului necorporal, metoda 4840 eur în anul 2011, 5227 eur în anul 2012,
care cuantific diferen a dintre valoarea total a 5541 eur în anul 2013, 5818 eur în anul 2014.
firmei care folose te activul intangibil i valoarea Rata redeven ei în cifra de afaceri în domeniul
aceleia i întreprinderi care un utilizeaz acel respectiv este de 4%
activ, metoda rezidual prin care valoarea unui Cota impozitului pe profit este 16%
bun intangibil se calculeaz ca diferen între Cre terea perpetu anual sperat a cifrei de
valoarea total a întreprinderii i valoarea afaceri din anul 2013 la infinit este de 3%
celorlalte active corporale i necorporale Rata nominal de actualizare a economiei de
de inute. redeven net este 16%(egal cu costal
Ca exemplu, se prezint evaluarea unei m rci de nominal al capitalului întreprinderii:
produs prin metoda economiei de redeven (tabelul
Tabelul nr.1,
Indicatori Actual 2010 2011 2012 2013 2014 2015
Cifra de afaceri 4400 4840 5227 5541 5818
Economie de redeven brut 0,04 176 193,6 209,08 221,64 232,72
Impozit profit 0,16 28,16 30,98 33,45 35,46 37,24
Economie de redeven net 147,84 162,62 175,63 186,18 195,48 201,35
Factor de actualizare@16% 0,862 0,743 0,641 0,552 0,476
Economie de redeven net actualizat 127 121 113 103 93
Suma economie de redeven net actualizat 557
Valoare rezidual 1383
Factor de actualizare@16% 0,476
Valoare rezidual actualizat 658
Economie de redeven net actualizat 1215
Rata de actualizare 0,16
Impozit pe profit 0,16
Durata de amortizare 15
Profit net actualizat din amortizare 124
Valoarea just a m rcii 1339
4.Concluzii56 Contabilizarea la valorea just în raport cu costul
Anumi i autori promoveaz valoarea just drept istoric prezint avantaje în ceea ce prive te
o valoare mai apropiat de realitatea eco ameliorarea comparabilit ii informa iei contabile,
nomic întrucât ea pune în eviden crearea prin diferen ierea activelor, obiectivitate i
valorii pentru ac ionari i pentru partenerii sociali. neutralitate în modelele contabile de evaluare .
Standardele de evaluare interna ionale arat c Modelul de evaluare bazat pe costul istoric,
evalu rile de active necorporale pot fi solicitate dublat de aplicarea principiului pruden ei este aspru
pentru diferite utiliz ri incluzând: achizi ii i vânz ri criticat pentru estim rile sale aproximative i, deci,
de entit i, p r i de entit i ori a unui activ, fuziuni. subiective, mai ales când este vorba despre
deprecierile de active. Autorii acestor critici sus in în
56
contrapondere virtu ile valorii juste, care conduc la
“Standardele Interna ionale de Raportare Financiar IFRS
2009”, Editura CECCAR, Bucure ti, p. 2006
mai mult obiectivitate i la mai mult neutralitate,
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8. Num rul 1/2011 REVISTA DE INVESTIGARE A CRIMINALIT II
deoarece un atare model contabil de evaluare ar fi fundamentare a deciziilor lor, lucru nepermis de
ferit de influen ele i oportunismul prezent la unii modelul contabil de evaluare bazat pe costul istoric.
responsabili de conturi. Utilizarea valorii juste în Evolu ia contabilit ii este lent i va exista
contabilitate permite elaborarea de situa ii întotdeauna un decalaj între volumul investi iilor
financiare care s confere ter ilor o mai bun imateriale i nivelul activelor intangibile
informare referitoare la performan ele prezente i recunoscute, doarece nu se poate realiza o evaluare
viitoare ale întreprinderii i, deci posibilitatea de credibil a tuturor componentelor implicate în
procesul investi ional.
Bibliografie
L. Feleag , N. Feleag , „Contabilitate finaciar aprofundat ”, Elemente de inginerie contabil în contextul
referen ialului interna ional”, Editura InfoMega,2005, pp. 115
N. Feleaga,L. Malciu, „Provoc rile contabilit ii interna ionale,la cump na dintre milenii: Modele de
evaluare i investi ii imateriale”, Editura Economic , Bucure ti,2004, p.181
D. Nica i colectiv, „Evaluarea întreprinderii”, Editura Funda iei România de Mâine, 2007.
CECCAR - Standardele interna ionale de raportare financiar : IFRS: norme oficiale emise la 1 ianuarie
2009, Editura CECCAR, 2009.
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de Investigare a Criminalit ii, Anul I, Nr.2, Editura Sitech, Craiova, 2008.
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OMFP nr.2861/2009 pentru aprobarea Normelor privind organizarea i efectuarea inventarierii
elementelor de natura activelor, datoriilor i capitalurilor proprii
http://en.wikipedia.org/wiki/P/B_ratio
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10. Num rul 1/2011 REVISTA DE INVESTIGARE A CRIMINALIT II
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