ATIVOS INTANGÍVEIS: CARACTERÍSTICAS DAS PUBLICAÇÕES EM PERIÓDICOS NACIONAIS DA ÁREA DE CIÊNCIAS CONTÁBEIS

Elcio Andre Roth

doi:10.5935/2763-9673.20210002

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ATIVOS INTANGÍVEIS: CARACTERÍSTICAS DAS PUBLICAÇÕES EM PERIÓDICOS NACIONAIS DA ÁREA DE CIÊNCIAS CONTÁBEIS

Elcio Andre Roth

Resumo

Esta pesquisa explorou a produção acadêmica que abordou Ativos Intangíveis, nos periódicos nacionais classificados como da área de Ciências Contábeis, pela Associação Nacional de Cursos de Pós-Graduação em Ciências Contábeis (ANPCONT) e com Qualis na CAPES. O período analisado foi de 2001 a 2018. Foram pesquisados 36 periódicos e selecionados 89 artigos de 23 revistas. Na seleção dos artigos foram empregados os seguintes termos: ativos intangíveis; intangível; contabilização do intangível; reconhecimento de intangíveis; mensuração de intangíveis. As análises envolveram: periódicos, palavras-chave, autores e coautores, ano de publicação, instituição dos autores e coautores, método e técnica de pesquisa, citações, referências, entre outros dados. A partir do estudo bibliométrico, os resultados evidenciaram que o ano de 2014 foi o com maior número de publicações com o tema, destacou-se o periódico Pensar Contábil como a principal revista para o tema Ativo Intangível, entre os anos de 2001 a 2018, com onze publicações sobre o tema. Prevaleceram publicações em coautoria e a predominância de referências bibliográficas de artigos em periódicos, com 33% do total das referências. As instituições de ensino com mais autores foram a Universidade Regional de Blumenau e a Universidade Federal de Santa Catarina. A análise bibliométrica, utilizando a Lei de Lotka, revelou que o número de autores com uma única publicação é maior do que o indicado pelo padrão de Lotka, e que as áreas da contabilidade detêm de um padrão bibliográfico específico. As palavras de maior frequência nos artigos analisados, Lei de Zipf, foram: Intangível, Ativo, Empresa, Contábil, Resultado, Informação.

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DOI: https://doi.org/10.5935/2763-9673.20210002

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Direitos autorais 2021 Elcio Andre Roth

Revista de Estudos em Organizações e Controladoria (REOC), ISSN 2763-9673, Setor de Ciências Sociais Aplicadas de Irati (SESA/I), Campus Irati - Rua Professora Maria Roza Zanon de Almeida, s/n. Bairro: Engenheiro Gutierrez - Caixa Postal 21 - CEP 84505-677 - Irati – Paraná/Brasil - Editora UNICENTRO

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SELECT * FROM article_settings WHERE article_id = 7488 Speed: 0.700 ms

Speed: 0.993 ms

SELECT * FROM article_galley_settings WHERE galley_id = 5628 Speed: 0.569 ms

Speed: 0.847 ms

SELECT * FROM article_galley_settings WHERE galley_id = 5629 Speed: 0.479 ms

SELECT * FROM article_settings WHERE article_id = 7592 Speed: 0.578 ms

Speed: 1.000 ms

Speed: 1.157 ms

SELECT * FROM article_galley_settings WHERE galley_id = 5624 Speed: 0.739 ms

Speed: 0.772 ms

SELECT * FROM article_galley_settings WHERE galley_id = 5625 Speed: 0.572 ms

SELECT * FROM article_settings WHERE article_id = 7724 Speed: 0.617 ms

Speed: 1.103 ms

Speed: 1.164 ms

SELECT * FROM article_galley_settings WHERE galley_id = 5626 Speed: 0.604 ms

Speed: 0.772 ms

SELECT * FROM article_galley_settings WHERE galley_id = 5627 Speed: 0.727 ms

SELECT * FROM article_settings WHERE article_id = 7541 Speed: 0.692 ms

Speed: 0.975 ms

Speed: 1.077 ms

SELECT * FROM article_galley_settings WHERE galley_id = 5630 Speed: 0.480 ms

Speed: 0.680 ms

SELECT * FROM article_galley_settings WHERE galley_id = 5631 Speed: 0.554 ms

SELECT * FROM article_settings WHERE article_id = 7596 Speed: 0.698 ms

Speed: 0.986 ms

Speed: 1.200 ms

SELECT * FROM article_galley_settings WHERE galley_id = 5632 Speed: 0.578 ms

Speed: 0.896 ms

SELECT * FROM article_galley_settings WHERE galley_id = 5633 Speed: 0.723 ms

SELECT * FROM article_settings WHERE article_id = 7605 Speed: 0.969 ms

Speed: 1.084 ms

Speed: 0.967 ms

SELECT * FROM article_galley_settings WHERE galley_id = 5634 Speed: 0.562 ms

Speed: 0.674 ms

SELECT * FROM article_galley_settings WHERE galley_id = 5635 Speed: 0.563 ms

SELECT * FROM article_settings WHERE article_id = 7615 Speed: 0.713 ms

Speed: 1.118 ms

Speed: 1.146 ms

SELECT * FROM article_galley_settings WHERE galley_id = 5636 Speed: 0.582 ms

Speed: 0.940 ms

SELECT * FROM article_galley_settings WHERE galley_id = 5637 Speed: 0.585 ms

SELECT * FROM article_settings WHERE article_id = 7629 Speed: 0.914 ms

Speed: 1.024 ms

Speed: 1.002 ms

SELECT * FROM article_galley_settings WHERE galley_id = 5638 Speed: 0.734 ms

Speed: 0.751 ms

SELECT * FROM article_galley_settings WHERE galley_id = 5639 Speed: 0.605 ms

SELECT * FROM article_settings WHERE article_id = 7630 Speed: 0.833 ms

Speed: 0.971 ms

Speed: 0.874 ms

SELECT * FROM article_galley_settings WHERE galley_id = 5640 Speed: 0.491 ms

Speed: 0.648 ms

SELECT * FROM article_galley_settings WHERE galley_id = 5641 Speed: 0.473 ms

SELECT * FROM article_settings WHERE article_id = 7634 Speed: 0.731 ms

Speed: 0.969 ms

Speed: 0.981 ms

SELECT * FROM article_galley_settings WHERE galley_id = 5642 Speed: 0.575 ms

Speed: 0.748 ms

SELECT * FROM article_galley_settings WHERE galley_id = 5643 Speed: 0.602 ms

SELECT * FROM article_settings WHERE article_id = 7614 Speed: 0.686 ms

Speed: 0.958 ms

Speed: 0.656 ms

SELECT * FROM author_settings WHERE author_id = 16095 Speed: 0.561 ms

Speed: 0.660 ms

SELECT * FROM author_settings WHERE author_id = 16095 Speed: 0.558 ms

SELECT pa.*, a.*, COALESCE(stl.setting_value, stpl.setting_value) AS section_title, COALESCE(sal.setting_value, sapl.setting_value) AS section_abbrev FROM published_articles pa, articles a LEFT JOIN sections s ON s.section_id = a.section_id LEFT JOIN section_settings stpl ON (s.section_id = stpl.section_id AND stpl.setting_name = title AND stpl.locale = pt_BR) LEFT JOIN section_settings stl ON (s.section_id = stl.section_id AND stl.setting_name = title AND stl.locale = pt_BR) LEFT JOIN section_settings sapl ON (s.section_id = sapl.section_id AND sapl.setting_name = abbrev AND sapl.locale = pt_BR) LEFT JOIN section_settings sal ON (s.section_id = sal.section_id AND sal.setting_name = abbrev AND sal.locale = pt_BR) WHERE pa.article_id = a.article_id AND a.article_id = 6898 Speed: 3.040 ms

Speed: 1.213 ms

SELECT * FROM article_galley_settings WHERE galley_id = 4780 Speed: 0.572 ms

Speed: 0.616 ms

SELECT * FROM article_galley_settings WHERE galley_id = 4781 Speed: 0.563 ms

SELECT * FROM article_settings WHERE article_id = 6898 Speed: 0.741 ms

Speed: 0.961 ms

SELECT pa.*, a.*, COALESCE(stl.setting_value, stpl.setting_value) AS section_title, COALESCE(sal.setting_value, sapl.setting_value) AS section_abbrev FROM published_articles pa, articles a LEFT JOIN sections s ON s.section_id = a.section_id LEFT JOIN section_settings stpl ON (s.section_id = stpl.section_id AND stpl.setting_name = title AND stpl.locale = pt_BR) LEFT JOIN section_settings stl ON (s.section_id = stl.section_id AND stl.setting_name = title AND stl.locale = pt_BR) LEFT JOIN section_settings sapl ON (s.section_id = sapl.section_id AND sapl.setting_name = abbrev AND sapl.locale = pt_BR) LEFT JOIN section_settings sal ON (s.section_id = sal.section_id AND sal.setting_name = abbrev AND sal.locale = pt_BR) WHERE pa.article_id = a.article_id AND a.article_id = 6898 Speed: 2.596 ms

Speed: 0.942 ms

SELECT * FROM article_galley_settings WHERE galley_id = 4780 Speed: 0.506 ms

Speed: 0.602 ms

SELECT * FROM article_galley_settings WHERE galley_id = 4781 Speed: 0.618 ms

SELECT * FROM article_settings WHERE article_id = 6898 Speed: 0.599 ms

Speed: 0.768 ms

SELECT r.* FROM referrals r WHERE r.article_id = 6898 AND r.status = 2 Speed: 1.173 ms

7,26 MB

Used Memory

128M

Total Available

265,11 kB string: PKPApplication::construct

504

Total Files

2,77 MB

Total Size

113,87 kB

Largest

2,72 kB /var/www/revistas/index.php

1,96 kB /var/www/revistas/lib/pkp/includes/bootstrap.inc.php

10,86 kB /var/www/revistas/lib/pkp/includes/functions.inc.php

14,41 kB /var/www/revistas/classes/core/Application.inc.php

16,62 kB /var/www/revistas/lib/pkp/classes/core/PKPApplication.inc.php

8,91 kB /var/www/revistas/classes/statistics/StatisticsHelper.inc.php

1,34 kB /var/www/revistas/lib/pkp/classes/core/PKPProfiler.inc.php

5,43 kB /var/www/revistas/lib/pkp/lib/pqp/classes/PhpQuickProfiler.php

2,81 kB /var/www/revistas/lib/pkp/lib/pqp/classes/Console.php

15,21 kB /var/www/revistas/lib/pkp/classes/core/Core.inc.php

40,97 kB /var/www/revistas/lib/pkp/classes/core/String.inc.php

1,73 kB /var/www/revistas/lib/pkp/classes/core/Registry.inc.php

2,83 kB /var/www/revistas/lib/pkp/classes/config/Config.inc.php

5,65 kB /var/www/revistas/lib/pkp/classes/config/ConfigParser.inc.php

1,93 kB /var/www/revistas/lib/pkp/classes/db/DAORegistry.inc.php

19,59 kB /var/www/revistas/lib/pkp/classes/db/DAO.inc.php

6,68 kB /var/www/revistas/lib/pkp/classes/db/DBConnection.inc.php

5,72 kB /var/www/revistas/lib/pkp/classes/db/DAOResultFactory.inc.php

1,74 kB /var/www/revistas/lib/pkp/classes/core/ItemIterator.inc.php

13,65 kB /var/www/revistas/lib/pkp/classes/core/DataObject.inc.php

1,31 kB /var/www/revistas/lib/pkp/classes/db/XMLDAO.inc.php

9,05 kB /var/www/revistas/lib/pkp/classes/xml/XMLParser.inc.php

1,93 kB /var/www/revistas/lib/pkp/classes/xml/XMLParserDOMHandler.inc.php

5,11 kB /var/www/revistas/lib/pkp/classes/xml/XMLNode.inc.php

3,69 kB /var/www/revistas/lib/pkp/classes/cache/CacheManager.inc.php

2,65 kB /var/www/revistas/lib/pkp/classes/cache/FileCache.inc.php

2,88 kB /var/www/revistas/lib/pkp/classes/cache/GenericCache.inc.php

14,28 kB /var/www/revistas/classes/security/Validation.inc.php

2,18 kB /var/www/revistas/classes/security/Role.inc.php

2,18 kB /var/www/revistas/classes/security/Hashing.inc.php

8,97 kB /var/www/revistas/lib/pkp/classes/session/SessionManager.inc.php

9,79 kB /var/www/revistas/classes/template/TemplateManager.inc.php

16,67 kB /var/www/revistas/classes/search/ArticleSearch.inc.php

13,23 kB /var/www/revistas/classes/search/ArticleSearchIndex.inc.php

2,18 kB /var/www/revistas/lib/pkp/classes/search/SearchFileParser.inc.php

904 bytes /var/www/revistas/lib/pkp/classes/search/SearchHTMLParser.inc.php

1,01 kB /var/www/revistas/lib/pkp/classes/search/SearchHelperParser.inc.php

2,27 kB /var/www/revistas/classes/file/PublicFileManager.inc.php

1,32 kB /var/www/revistas/lib/pkp/classes/file/PKPPublicFileManager.inc.php

16,46 kB /var/www/revistas/lib/pkp/classes/file/FileManager.inc.php

47,83 kB /var/www/revistas/lib/pkp/classes/template/PKPTemplateManager.inc.php

62,05 kB /var/www/revistas/lib/pkp/lib/smarty/Smarty.class.php

2,69 kB /var/www/revistas/lib/pkp/lib/smarty/plugins/modifier.escape.php

16,22 kB /var/www/revistas/classes/notification/NotificationManager.inc.php

18,78 kB /var/www/revistas/lib/pkp/classes/notification/PKPNotificationManager.inc.php

2,54 kB /var/www/revistas/classes/notification/Notification.inc.php

4,26 kB /var/www/revistas/lib/pkp/classes/notification/PKPNotification.inc.php

8,44 kB /var/www/revistas/lib/pkp/classes/notification/NotificationDAO.inc.php

7,73 kB /var/www/revistas/lib/pkp/classes/plugins/PluginRegistry.inc.php

3,74 kB /var/www/revistas/lib/pkp/classes/plugins/HookRegistry.inc.php

5,65 kB /var/www/revistas/classes/i18n/AppLocale.inc.php

19,37 kB /var/www/revistas/lib/pkp/classes/i18n/PKPLocale.inc.php

5,65 kB /var/www/revistas/lib/pkp/classes/i18n/LocaleFile.inc.php

113,87 kB /var/www/revistas/lib/pkp/lib/adodb/adodb.inc.php

38,87 kB /var/www/revistas/lib/pkp/lib/adodb/adodb-time.inc.php

1,56 kB /var/www/revistas/lib/pkp/lib/adodb/adodb-iterator.inc.php

7,25 kB /var/www/revistas/lib/pkp/lib/adodb/drivers/adodb-postgres7.inc.php

31,48 kB /var/www/revistas/lib/pkp/lib/adodb/drivers/adodb-postgres64.inc.php

7,36 kB /var/www/revistas/lib/pkp/classes/core/Dispatcher.inc.php

2,59 kB /var/www/revistas/classes/core/Request.inc.php

22,48 kB /var/www/revistas/lib/pkp/classes/core/PKPRequest.inc.php

6,79 kB /var/www/revistas/lib/pkp/lib/phputf8/utils/validation.php

16,08 kB /var/www/revistas/lib/pkp/classes/core/PKPComponentRouter.inc.php

18,64 kB /var/www/revistas/lib/pkp/classes/core/PKPRouter.inc.php

1,95 kB /var/www/revistas/classes/core/PageRouter.inc.php

12,41 kB /var/www/revistas/lib/pkp/classes/core/PKPPageRouter.inc.php

4,76 kB /var/www/revistas/lib/pkp/classes/session/SessionDAO.inc.php

3,89 kB /var/www/revistas/lib/pkp/classes/session/Session.inc.php

12,28 kB /var/www/revistas/classes/journal/JournalDAO.inc.php

12,25 kB /var/www/revistas/classes/journal/Journal.inc.php

3,39 kB /var/www/revistas/lib/pkp/classes/metadata/MetadataTypeDescription.inc.php

2,46 kB /var/www/revistas/lib/pkp/classes/filter/ClassTypeDescription.inc.php

6,21 kB /var/www/revistas/lib/pkp/classes/filter/TypeDescription.inc.php

3,52 kB /var/www/revistas/lib/pkp/classes/filter/TypeDescriptionFactory.inc.php

3,03 kB /var/www/revistas/lib/pkp/classes/site/SiteDAO.inc.php

7,18 kB /var/www/revistas/lib/pkp/classes/site/Site.inc.php

8,19 kB /var/www/revistas/lib/pkp/classes/site/VersionDAO.inc.php

5,60 kB /var/www/revistas/lib/pkp/classes/site/Version.inc.php

434 bytes /var/www/revistas/plugins/generic/tinymce/index.php

13,85 kB /var/www/revistas/plugins/generic/tinymce/TinyMCEPlugin.inc.php

1,88 kB /var/www/revistas/lib/pkp/classes/plugins/GenericPlugin.inc.php

1,77 kB /var/www/revistas/lib/pkp/classes/plugins/LazyLoadPlugin.inc.php

2,18 kB /var/www/revistas/classes/plugins/Plugin.inc.php

21,74 kB /var/www/revistas/lib/pkp/classes/plugins/PKPPlugin.inc.php

413 bytes /var/www/revistas/plugins/generic/acron/index.php

9,71 kB /var/www/revistas/plugins/generic/acron/AcronPlugin.inc.php

7,78 kB /var/www/revistas/lib/pkp/classes/scheduledTask/ScheduledTaskHelper.inc.php

455 bytes /var/www/revistas/plugins/generic/usageStats/index.php

12,09 kB /var/www/revistas/plugins/generic/usageStats/UsageStatsPlugin.inc.php

4,03 kB /var/www/revistas/plugins/generic/usageStats/UsageStatsReportPlugin.inc.php

7,94 kB /var/www/revistas/classes/plugins/ReportPlugin.inc.php

439 bytes /var/www/revistas/plugins/generic/referral/index.php

8,67 kB /var/www/revistas/plugins/generic/referral/ReferralPlugin.inc.php

437 bytes /var/www/revistas/plugins/generic/webFeed/index.php

6,32 kB /var/www/revistas/plugins/generic/webFeed/WebFeedPlugin.inc.php

487 bytes /var/www/revistas/plugins/generic/objectsForReview/index.php

25,45 kB /var/www/revistas/plugins/generic/objectsForReview/ObjectsForReviewPlugin.inc.php

422 bytes /var/www/revistas/plugins/generic/formHoneypot/index.php

11,10 kB /var/www/revistas/plugins/generic/formHoneypot/FormHoneypotPlugin.inc.php

474 bytes /var/www/revistas/plugins/generic/stopForumSpam/index.php

6,41 kB /var/www/revistas/plugins/generic/stopForumSpam/StopForumSpamPlugin.inc.php

450 bytes /var/www/revistas/plugins/generic/usageEvent/index.php

13,03 kB /var/www/revistas/plugins/generic/usageEvent/UsageEventPlugin.inc.php

8,37 kB /var/www/revistas/classes/plugins/PluginSettingsDAO.inc.php

47 bytes /var/www/revistas/cache/fc-pluginSettings-42-tinymceplugin.php

259 bytes /var/www/revistas/cache/fc-pluginSettings-0-usagestatsplugin.php

115 bytes /var/www/revistas/cache/fc-pluginSettings-42-referralplugin.php

2,86 kB /var/www/revistas/plugins/generic/referral/Referral.inc.php

5,94 kB /var/www/revistas/plugins/generic/referral/ReferralDAO.inc.php

104 bytes /var/www/revistas/cache/fc-pluginSettings-42-webfeedplugin.php

117 bytes /var/www/revistas/cache/fc-pluginSettings-42-formhoneypotplugin.php

47 bytes /var/www/revistas/cache/fc-pluginSettings-42-stopforumspamplugin.php

1,91 kB /var/www/revistas/cache/fc-pluginSettings-0-acronplugin.php

2,21 kB /var/www/revistas/lib/pkp/classes/scheduledTask/ScheduledTaskDAO.inc.php

4,08 kB /var/www/revistas/lib/pkp/classes/scheduledTask/ScheduledTask.inc.php

637 bytes /var/www/revistas/pages/article/index.php

20,63 kB /var/www/revistas/pages/article/ArticleHandler.inc.php

16,98 kB /var/www/revistas/classes/rt/ojs/RTDAO.inc.php

2,62 kB /var/www/revistas/classes/rt/ojs/JournalRT.inc.php

3,27 kB /var/www/revistas/lib/pkp/classes/rt/RT.inc.php

5,57 kB /var/www/revistas/lib/pkp/classes/rt/RTStruct.inc.php

594 bytes /var/www/revistas/classes/handler/Handler.inc.php

14,50 kB /var/www/revistas/lib/pkp/classes/handler/PKPHandler.inc.php

1,70 kB /var/www/revistas/lib/pkp/classes/handler/validation/HandlerValidator.inc.php

1,22 kB /var/www/revistas/lib/pkp/classes/handler/validation/HandlerValidatorRoles.inc.php

1,40 kB /var/www/revistas/lib/pkp/classes/handler/validation/HandlerValidatorPolicy.inc.php

3,74 kB /var/www/revistas/lib/pkp/classes/security/authorization/RoleBasedHandlerOperationPolicy.inc.php

2,04 kB /var/www/revistas/lib/pkp/classes/security/authorization/HandlerOperationPolicy.inc.php

3,66 kB /var/www/revistas/lib/pkp/classes/security/authorization/AuthorizationPolicy.inc.php

1,49 kB /var/www/revistas/lib/pkp/classes/handler/validation/HandlerValidatorCustom.inc.php

1,22 kB /var/www/revistas/classes/handler/validation/HandlerValidatorJournal.inc.php

1,58 kB /var/www/revistas/classes/handler/validation/HandlerValidatorSubmissionComment.inc.php

2,93 kB /var/www/revistas/classes/rt/ojs/SharingRT.inc.php

8,45 kB /var/www/revistas/lib/pkp/lib/phputf8/utils/ascii.php

1,77 kB /var/www/revistas/lib/pkp/classes/security/authorization/RestrictedSiteAccessPolicy.inc.php

7,21 kB /var/www/revistas/lib/pkp/classes/security/authorization/AuthorizationDecisionManager.inc.php

2,68 kB /var/www/revistas/lib/pkp/classes/security/authorization/PolicySet.inc.php

1,26 kB /var/www/revistas/lib/pkp/classes/security/authorization/HttpsPolicy.inc.php

10,49 kB /var/www/revistas/classes/journal/JournalSettingsDAO.inc.php

43,17 kB /var/www/revistas/cache/fc-journalSettings-42.php

8,53 kB /var/www/revistas/classes/issue/IssueAction.inc.php

26,41 kB /var/www/revistas/classes/article/PublishedArticleDAO.inc.php

4,01 kB /var/www/revistas/classes/article/PublishedArticle.inc.php

23,89 kB /var/www/revistas/classes/article/Article.inc.php

20,50 kB /var/www/revistas/lib/pkp/classes/submission/Submission.inc.php

25,28 kB /var/www/revistas/classes/article/ArticleDAO.inc.php

7,44 kB /var/www/revistas/classes/article/AuthorDAO.inc.php

1,75 kB /var/www/revistas/classes/article/Author.inc.php

6,47 kB /var/www/revistas/lib/pkp/classes/submission/PKPAuthor.inc.php

7,05 kB /var/www/revistas/lib/pkp/classes/submission/PKPAuthorDAO.inc.php

17,91 kB /var/www/revistas/classes/article/ArticleGalleyDAO.inc.php

3,95 kB /var/www/revistas/classes/article/ArticleGalley.inc.php

3,87 kB /var/www/revistas/classes/article/ArticleFile.inc.php

4,68 kB /var/www/revistas/lib/pkp/classes/submission/SubmissionFile.inc.php

2,84 kB /var/www/revistas/lib/pkp/classes/file/PKPFile.inc.php

6,18 kB /var/www/revistas/classes/article/ArticleHTMLGalley.inc.php

9,79 kB /var/www/revistas/classes/article/ArticleFileDAO.inc.php

1,29 kB /var/www/revistas/lib/pkp/classes/file/PKPFileDAO.inc.php

15,67 kB /var/www/revistas/classes/article/SuppFileDAO.inc.php

7,82 kB /var/www/revistas/classes/article/SuppFile.inc.php

23,94 kB /var/www/revistas/classes/issue/IssueDAO.inc.php

17,59 kB /var/www/revistas/classes/issue/Issue.inc.php

15,50 kB /var/www/revistas/classes/security/RoleDAO.inc.php

3,51 kB /var/www/revistas/classes/user/UserDAO.inc.php

1,41 kB /var/www/revistas/classes/user/User.inc.php

13,07 kB /var/www/revistas/lib/pkp/classes/user/PKPUser.inc.php

17,36 kB /var/www/revistas/lib/pkp/classes/user/PKPUserDAO.inc.php

25,17 kB /var/www/revistas/classes/subscription/InstitutionalSubscriptionDAO.inc.php

14,81 kB /var/www/revistas/classes/subscription/SubscriptionDAO.inc.php

7,71 kB /var/www/revistas/classes/subscription/Subscription.inc.php

7,65 kB /var/www/revistas/classes/subscription/SubscriptionType.inc.php

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6,58 kB /var/www/revistas/lib/pkp/classes/site/SiteSettingsDAO.inc.php

1,26 kB /var/www/revistas/cache/fc-siteSettings-site.php

18,40 kB /var/www/revistas/classes/payment/ojs/OJSPaymentManager.inc.php

8,33 kB /var/www/revistas/classes/payment/ojs/OJSQueuedPayment.inc.php

1,09 kB /var/www/revistas/lib/pkp/classes/payment/QueuedPayment.inc.php

3,14 kB /var/www/revistas/lib/pkp/classes/payment/Payment.inc.php

2,82 kB /var/www/revistas/lib/pkp/classes/payment/PaymentManager.inc.php

17,28 kB /var/www/revistas/classes/journal/SectionDAO.inc.php

7,65 kB /var/www/revistas/classes/journal/Section.inc.php

8,31 kB /var/www/revistas/lib/pkp/classes/comment/CommentDAO.inc.php

4,20 kB /var/www/revistas/lib/pkp/classes/comment/Comment.inc.php

15,26 kB /var/www/revistas/classes/subscription/IndividualSubscriptionDAO.inc.php

971 bytes /var/www/revistas/classes/subscription/IndividualSubscription.inc.php

23,69 kB /var/www/revistas/lib/pkp/classes/citation/CitationDAO.inc.php

6,25 kB /var/www/revistas/lib/pkp/classes/citation/Citation.inc.php

5,50 kB /var/www/revistas/lib/pkp/plugins/metadata/nlm30/schema/Nlm30CitationSchema.inc.php

8,48 kB /var/www/revistas/lib/pkp/classes/metadata/MetadataSchema.inc.php

14,65 kB /var/www/revistas/lib/pkp/classes/metadata/MetadataProperty.inc.php

5,41 kB /var/www/revistas/lib/pkp/plugins/metadata/nlm30/filter/Nlm30CitationSchemaCitationAdapter.inc.php

12,52 kB /var/www/revistas/lib/pkp/classes/metadata/MetadataDataObjectAdapter.inc.php

7,74 kB /var/www/revistas/lib/pkp/classes/filter/PersistableFilter.inc.php

12,99 kB /var/www/revistas/lib/pkp/classes/filter/Filter.inc.php

3,54 kB /var/www/revistas/lib/pkp/classes/filter/FilterGroup.inc.php

18,24 kB /var/www/revistas/lib/pkp/classes/metadata/MetadataDescription.inc.php

1,61 kB /var/www/revistas/lib/pkp/plugins/metadata/nlm30/schema/Nlm30NameSchema.inc.php

414 bytes /var/www/revistas/plugins/pubIds/doi/index.php

8,76 kB /var/www/revistas/plugins/pubIds/doi/DOIPubIdPlugin.inc.php

15,52 kB /var/www/revistas/classes/plugins/PubIdPlugin.inc.php

63 bytes /var/www/revistas/cache/fc-pluginSettings-0-usageeventplugin.php

363 bytes /var/www/revistas/cache/fc-pluginSettings-42-doipubidplugin.php

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688 bytes /var/www/revistas/lib/pkp/classes/file/PrivateFileManager.inc.php

429 bytes /var/www/revistas/plugins/blocks/help/index.php

1,80 kB /var/www/revistas/plugins/blocks/help/HelpBlockPlugin.inc.php

4,50 kB /var/www/revistas/lib/pkp/classes/plugins/BlockPlugin.inc.php

79 bytes /var/www/revistas/cache/fc-pluginSettings-42-helpblockplugin.php

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REOC - Revista de Estudos em Organizações e Controladoria

ATIVOS INTANGÍVEIS: CARACTERÍSTICAS DAS PUBLICAÇÕES EM PERIÓDICOS NACIONAIS DA ÁREA DE CIÊNCIAS CONTÁBEIS

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