In such a way, to follow some models of mensurao will be presented of Capital: 2.3.1Diferena enters the Value of Market and the Countable Value (Market-to-book); As STEWART (1998) this is a method that if it bases on the application of the following equation: CI = VM? VC CI = Capital Intellectual, VM = Value of Market of the company VC = countable Value of the company According to GOALS (2000), this method is very used by the easy applicability of calculation. The value of market (VM) is the value of the actions negotiated in Stock exchange, the countable value (VC) is removed of the value divulged in the Patrimonial Rocking and the value of the intellectual capital (CI) is the difference between these two values. 2.3.2Razo enters the value of market and countable value (Market-to-book) In accordance with STEWART (1998), this method is based on the application of the following equation: CI = VM/VC intellectual capital CI= VM = value of market of company VC= countable value of the company.
The equation demonstrates that when VM/VC will be greater that one, it has intellectual capital, being thus, the more to the company it possesss knowledge, greater will be the relation (VM/VC). 2.3.3′ ‘ Q’ ‘ of Tobin the method created by economist, Nobel, James Tobin, if of the one through the comparison enters the value of market and the spare cost of the Assets. STEWART (1998) tells that the method was developed with the intention to foresee investment independent of macroeconomic influences. Moreover, it tells that companies where the intellectual capital is abundant, as software industries, present values of ‘ ‘ Q’ ‘ greaters that companies of situated transformation at the beginning of the productive chain, where the physical capital is intensive..