Measurement of the economic value of the Brazilian Digital Library of Theses and Dissertations (BDTD) based on a quantitative model for evaluation of intangible assets ; Mesure de la valeur économique de la Bibliothèque Numérique Brésilienne de Mémoires (Master) et de Thèses de Doctorat (BDTD) sur un modèle quantitatif d'évaluation des actifs incorporels ; Mensuração do valor econômico da biblioteca digital brasileira de teses e dissertações (BDTD) a partir de um modelo quantitativo de avaliação de ativos intangíveis

It is still a challenge to understand that the databases that gather and give access to scientific productions are of great importance in generating new knowledge, since information and knowledge are considered abstract and intangible assets, making it difficult to perceive their value in the same way as any of an organization's tangible inputs. For decades there has been a discussion in the scientific literature about models and methods for accounting for intangible assets, but without a single "recipe" to be adopted by organizations. In the field of Information Science, the Information and Knowledge Economy approach treats these inputs as commodities and production goods and the great challenge is to transform them into economic resources. From this perspective, this study seeks to contribute to this discussion by proposing to assign economic value to the ecosystem of the Brazilian Digital Library of Theses and Dissertations (BDTD), based on a quantitative model for evaluating intangible assets, a system created and coordinated by the Brazilian Institute of Information in Science and Technology (Ibict). The BDTD was chosen because it represents the complexity and richness of the databases that manage scientific information, in this case electronic theses and dissertations, in a strategic, interconnected, plural and cooperative system. In its methodological dimension, the research adopts a quantitative approach and is characterized as applied research, which consisted of applying a quantitative model for valuing intangible assets. Statistical and mathematical procedures were used to collect and analyze the data in order to support or refute the hypotheses. The methodology is organized in three stages: first, the choice of quantitative methodology for documentary research was discussed and justified; second, the state of the art in the field detailing the operational models, presentation of the Ibict field and the BDTD to be studied and discussed and; third, the application of the model and the calculations ...