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Thematische Bibliographien / Intellectual capital / Zeitschriftenartikel

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Zeitschriftenartikel zum Thema „Intellectual capital“

Autor: Grafiati

Veröffentlicht am 4. Juni 2021

Zuletzt aktualisiert am 29. Juli 2024

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1

Tichá, I. „Intellectual capital reporting“. Agricultural Economics (Zemědělská ekonomika) 54, No. 2 (22.02.2008): 57–62. http://dx.doi.org/10.17221/270-agricecon.

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The changing context within which businesses today compete requires deployment of intangible assets in order to achieve competitive position on the market. The growing importance of intellectual capital has been challenging the traditional financial reporting system, which is not capable to meet the information needs any more. The article provides an overview of various intellectual capital reporting systems and highlights their key concerns. The selected list of intellectual capital reporting practices serves as an information basis for business leaders to raise the awareness, to consider pros and cons of intellectual capital reporting and to facilitate a broader acceptance of a new reporting practice.

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2

Valentine St Leon, Mark. „Intellectual capital“. Journal of Intellectual Capital 3, Nr. 2 (Juni 2002): 149–66. http://dx.doi.org/10.1108/14691930210424743.

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3

Pike, S., L. Fernström und G. Roos. „Intellectual capital“. Journal of Intellectual Capital 6, Nr. 4 (Dezember 2005): 489–509. http://dx.doi.org/10.1108/14691930510628780.

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4

Van Horn, Royal. „Intellectual Capital“. Phi Delta Kappan 82, Nr. 9 (Mai 2001): 721–22. http://dx.doi.org/10.1177/003172170108200922.

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5

Coombs, Rod. „Intellectual capital“. Technovation 17, Nr. 11-12 (November 1997): 733–34. http://dx.doi.org/10.1016/s0166-4972(97)88771-8.

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6

Snyder, Herbert W., und Jennifer Burek Pierce. „Intellectual capital“. Annual Review of Information Science and Technology 36, Nr. 1 (01.02.2005): 467–500. http://dx.doi.org/10.1002/aris.1440360112.

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7

Gojlo, V. „Intellectual capital“. World Economy and International Relations, Nr. 11 (1998): 68–77. http://dx.doi.org/10.20542/0131-2227-1998-11-68-77.

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8

Mouritsen, Jan. „Intellectual capital and the capital market: the circulability of intellectual capital“. Accounting, Auditing & Accountability Journal 16, Nr. 1 (März 2003): 18–30. http://dx.doi.org/10.1108/09513570310464246.

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9

Keenan, James J. „Intellectual Capital, Communication, and Information in Organisations and Communities“. Proceedings of the Human Factors and Ergonomics Society Annual Meeting 44, Nr. 12 (Juli 2000): 2–555. http://dx.doi.org/10.1177/154193120004401230.

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The focus here is on die relation of informatic systems to intellectual capital in work organisations. Intellectual capital is frequently viewed as having several ingredient capitals, for example: human capital, internal structure capital, external structure/customer capital, and innovation capital (for example, Edvinsson & Malone, 1997). Edvinsson and Sullivan define intellectual capital as knowledge that can be converted into value (1996: 358). I argue mat intellectual capital in organisations and other collectivities includes three sets of assets: core capitals of organisational actors, communication capital, and community or social capital. Informatic systems enhance intellectual capital by facilitating the development and use of core knowledge and motivation capitals and the communication and community capitals that are the principal ingredients of intellectual capital as viewed here. Defining the relatively hidden assets of knowledge, motivation, communication, and communities of practice as capital that is essential to the competitive advantages and other successes of organisations underscores the fiduciary responsibility of organisational actors, executives and managers, system designers and operators, and, ultimately, all stakeholders to empower, encourage, and reward value-adding intellectual capital in organisations. The intellectual capital perspective provides a way to conceptualise the always present and often hidden factors which need to be designed, developed, renewed, and otherwise managed in socio-technical systems. The general idea of intellectual capital applies to collectivities of any scale or scope, from small groups through work enterprises to settlements, communities, and whole nations.

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Michalczuk, Grażyna, und Julita Fiedorczuk. „Macroeconomic Perspective of Intellectual Capital – National Intellectual Capital (NIC)“. Optimum. Studia Ekonomiczne, Nr. 5(89) (2017): 117–33. http://dx.doi.org/10.15290/ose.2017.05.89.08.

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11

Byul, Jeon, Moon Kwang Min, Jeong Youn Baek und Sohn Ho Sung. „A Study on the Impacts of Intellectual Capitals on Organizational Performance: The Intellectual Property Office in Korea“. Korean Journal of Policy Studies 22, Nr. 2 (28.02.2008): 89–108. http://dx.doi.org/10.52372/kjps22204.

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This study analyzes the impacts of the intellectual capitals of the Korea Intellectual Property Office (KIPO) on organizational performance. In particular, the following have been analyzed: how KIPO's human capital, structural capital, and relational capital affect the activities of the organization's knowledge management; to what degree the levels of knowledge management activities affect the organization's performance; and to what extent the organization's performance varies in accordance with KIPO's intellectual capital levels. This study conducted empirical research and analysis of how the intellectual capitals that KIPO possesses activate knowledge management activities, and which intellectual capitals influence knowledge management and organizational performance. Furthermore, it derived strategic suggestions that can be used for making successful policy on intellectual capital management. The results of the study revealed that in order to enhance organizational performance, KIPO needs to make efforts to promote cognition on the importance of intellectual capitals that it holds, and adopt operational methods to raise the level of relational capitals.

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Bezerra, Jaldemir Santana Batista, Tiago de Melo Ramos und Robelius De-Bortoli. „The relationship between Investments to Increase Human Capital in the HEI and the Return on Intellectual and Integrative Capital“. International Journal for Innovation Education and Research 9, Nr. 4 (01.04.2021): 120–28. http://dx.doi.org/10.31686/ijier.vol9.iss4.3026.

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This article has as goal to compare the investments of Human Capital by the Humans Resources sector of institutions of a private administrative nature with the variation of Intellectual and Integrative Capital and to determine the relationship between the involvement of human resources with HEI and their title. From the reach of these goals, the problem will be answered: which is the relationship between the investments to increase the Human Capital in the HEI and the return in Intellectual and Integrative Capital? The hypothesis that guides this article are: there is no increase of Intellectual and Integrative Capital after teaching qualification. The data were analyzed qualitatively with the construction of inferences, deductions and inductions in dialogs with theoretical aspects. The results showed that there is no proportional relationship between the increases of human resources and the Intellectuals and Integrative Capitals. In some cases, it actually decreased.

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Hartman, Karen A. „Retaining Intellectual Capital“. Reference & User Services Quarterly 48, Nr. 4 (01.03.2009): 384–90. http://dx.doi.org/10.5860/rusq.48n4.384.

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14

Brown, Andrew, Twila Osborn, James M. Chan und Venkat Jaganathan. „Managing Intellectual Capital“. Research-Technology Management 48, Nr. 6 (November 2005): 34–41. http://dx.doi.org/10.1080/08956308.2005.11657346.

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15

Chiucchi, Maria Serena, und John Dumay. „Unlocking intellectual capital“. Journal of Intellectual Capital 16, Nr. 2 (13.04.2015): 305–30. http://dx.doi.org/10.1108/jic-01-2015-0004.

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Purpose – The intellectual capital (IC) literature argues that introducing the IC concept into a company focusing on measuring can be detrimental and lead to IC “accountingisation”. Using Chaminade and Roberts’ (2003, p. 747) concept of IC accounting “lock-in”, the paper asks “is it possible for an organisation initially to implement and “lock-in” IC accounting practices and subsequently “un-lock” IC through a more strategic managerial approach?” The authors also investigate if and how, after IC has been “un-locked”, can a new IC “locking-in” process occur? The paper aims to discuss these issues. Design/methodology/approach – The authors present an interpretive case study of implementing a system for measuring and reporting IC in an Italian public sector utility company. The analysis uses Actor-Network Theory (ANT) to analyse data and discuss findings which is an appropriate theory for case studies using an interpretive approach. Findings – The findings are contrary to Chaminade and Roberts (2003, p. 733) because the authors challenge the notion “that a dominant accounting perspective can lead to an excessive focus on measurement issues and little attention to management processes”. The evidence from the case study shows how at times a dominant focus on accounting for IC is necessary, especially to allow newcomers to take stock, and make sense, of IC. The analogy is much like comparing accounting vs managing IC to the concept of the chicken and the egg: what comes first? Research limitations/implications – Because the study looks at IC over time, it allows the authors to develop different insights into IC “because IC is not an event, but a journey” (Dumay et al., 2015). Thus, the critique of Chaminade and Roberts (2003) and other IC research based on a short time period is that it does not allow researchers to fully follow the IC’s impact on an organisation. Additionally, the authors also highlight the role academic researchers can play in understanding how IC works inside organisations, especially when the authors examine how deeply (or not) a researcher intervenes in implementing solutions (see Dumay, 2010). Practical implications – The research exemplifies how IC can make a difference for public sector organisations because there is a need for studies such as the authors which exemplify how to introduce the IC concept into public sector organisations and at what point should the IC concept “enter” the organisation (see also Secundo et al., 2015). Doing so re-emphasises that IC is not an ostensive concept. Rather, “IC is part of a configuration of knowledge management and actively mobilised to condition effects” (Mouritsen, 2006) and to make a difference (Tull and Dumay, 2007). Originality/value – This paper is a must read for academics and practitioners seeking to understand how to introduce the IC concept into an organisation.

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Gear, Rory. „Rating intellectual capital“. Strategic HR Review 4, Nr. 6 (September 2005): 7. http://dx.doi.org/10.1108/14754390580000826.

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17

Chwalowski, Matthew. „Intellectual capital matters!“ Electricity Journal 10, Nr. 10 (Dezember 1997): 88–93. http://dx.doi.org/10.1016/s1040-6190(97)80323-5.

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18

Mouritsen, Jan, und Robin Roslender. „Critical intellectual capital“. Critical Perspectives on Accounting 20, Nr. 7 (Oktober 2009): 801–3. http://dx.doi.org/10.1016/j.cpa.2009.08.004.

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19

Nişancı, Ensar. „The New Intellectual Capital Of Turkey: Muslim Intellectuals“. EMAJ: Emerging Markets Journal 3, Nr. 2 (17.09.2013): 127–35. http://dx.doi.org/10.5195/emaj.2013.44.

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A new genre of intellectuals has newly arisen in Turkey. They are coming from İslamic backgrounds. They are different from both modernizing elites of State and traditional Ulema of Islam. The most distinctive feature of them is that they are self-confident towards western philosophy and intellectuals, while being pudent towards people. In this article both defining features of new Islamic Intellectuals by comparision and contrast to state intellectuals and ulema.

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Jahanian, Ramezan, und Raheleh Salehi. „Managing Intellectual Capital in Organizations“. International Journal of Human Resource Studies 3, Nr. 4 (23.11.2013): 121. http://dx.doi.org/10.5296/ijhrs.v3i4.4608.

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Today, by considering the growth of knowledge and technology development of the economic world, the organizations are experiencing a new environment in which they are required to develop the skills and internal abilities and strengthen their knowledge and intellectual capitals from which they benefit for better performance in the world of business. .Knowledge and intellectual capital have been recognized as a constant strategy for obtaining and keeping competitive benefits of an organization. Managers should understand that what kind of abilities is necessary for keeping competitive beneficial. Knowledge and intellectual capital are being changed into strategy tools for managing business organizations. In this article, we have tried to study stages of managing intellectual capitals.

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Bobyl, Volodymyr, und Kateryna Hannouf. „ANALYSIS AND EVALUATION OF THE TRANSFORMATION OF INTELLECTUAL CAPITAL PROPERTIES IN UKRAINE“. International Interdisciplinary Scientific Journal "Expert" 1, Nr. 2 (24.02.2024): 64–82. http://dx.doi.org/10.62034/2815-5300/2024-v1-i2-005.

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The research is dedicated to the analysis and evaluation of the transformation of intellectual capital (IC) properties in the pre-war period of the country. The study enhances and categorizes contemporary indicators for assessing intellectual capital properties, classifies indicators based on their qualitative impact on the level of intellectual capital, normalizes indicators for constructing radar charts, and determines the level of intellectual capital in Ukraine. The research identifies the impact level of the dynamics of intellectual capital properties on the country's GDP changes. Methodology: To achieve the set goal, the study employs the dialectical method, analysis, and synthesis (investigation of human, organizational, and structural (client) capitals and changes in their properties), graphical method (for illustrating research results); system-structural and expert analysis (to determine the impacts of changes in intellectual capital properties on GDP). Scientific novelty lies in determining the influence of transformations in intellectual capital properties on GDP changes to define a strategy for optimizing the country's intellectual capital structure. Practical significance involves recommending indicators for assessing IC properties for further development of incentive measures using digital technologies and artificial intelligence to enhance the structure of intellectual capital, providing grounds for developing a strategy for IC optimization in the country. Keywords: intellectual capital, digitization, structural capital, consumer capital, human capital, assessment, transformations, properties.

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Chrisdianto, R. B. „Peran Pengungkapan Intellectual Capital Pada Laporan Keuangan Untuk Memprediksi Kinerja Keuangan Perusahaan Dimasa Mendatang“. BIP's JURNAL BISNIS PERSPEKTIF 1, Nr. 1 (31.01.2009): 52–60. http://dx.doi.org/10.37477/bip.v1i1.114.

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Intellectul capital adalah kekayaan perusahaan yang penting dan sangat bernilai. Seiring dengan perkembangan yang terjadi dalam dunia bisnis, masalah intellectual capital mendatangkan tantangan untuk menyajikan intellectual capital dalam laporan keuangan agar laporan keuangan lebih memiliki nilai guna untuk memberikan informasi kepada pihak yang membutuhkan terutama memberikan dayaguna prediksi kinerja keuangan perusahaan dimasa mendatang bagi investor dan kreditor. Penyajian intellectual capital mcmbuat laporan keuangan menjadi lebih relevan dan reliabel terutama untuk memprediksi kinerja keuangan perusahaan dimasa mendatang yang amat penting artinya bagi investor dan kreditor. Berdasarkan keadaan ini, amat penting bagi perusahaan untuk menyajikan laporan keuangan dengan didampingi penyajian pelaporan intellectual capital. Penyajian intellectual capital seringkali menjadi pcrdcbatan karena sulit untuk dinilai dan diukur. Akan terapi karena manfaatnya yang besar terutama untuk memprediksi kinerja keuangan dimasa mendatang maka harus dicari jalan agar tetap ada menjadi bagian laporan keuangan. Guna mengatasi permasalahan yang ada penyajian Intellectual capital dapat dilakukan pada bagian pengungkapan atas laporan keuangan.

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Nerdrum, Lars, und Truls Erikson. „Intellectual capital: a human capital perspective“. Journal of Intellectual Capital 2, Nr. 2 (Juni 2001): 127–35. http://dx.doi.org/10.1108/14691930110385919.

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24

Fikriyah, Asifa, und Sarah Cantika Bestari. „PENGARUH INTELLECTUAL CAPITAL TERHADAP CAPITAL GAIN“. Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) 1, Nr. 2 (31.12.2021): 122–35. http://dx.doi.org/10.32509/jakpi.v1i2.2171.

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Penelitian ini bertujuan untuk mengetahui pengaruh Intellectual Capital terhadap Capital Gain. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur sub sektor aneka industri yang terdaftar di Bursa Efek Indonesia periode 2018 sampai dengan 2020. Metode penarikan sampel yang digunakan adalah metode purposive sampling melalui kriteria-kriteria yang telah ditentukan sehingga diperoleh sebanyak 25 perusahaan yang menjadi sampel dalam penelitian ini. metode analisis data dalam penelitian ini menggunakan analisis regresi berganda dengan menggunakan SPSS versi 26. Hasil analisis menunjukan bahwa tiga (3) komponen Intellectual Capital yaitu VAHU berpengaruh positif signifikan terhadap Capital Gain. Sedangkan STVA dan VACA berpengaruh positif tidak signifikan terhadap Capital Gain

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Uzuegbunam, Ikenna, Yin-Chi Liao, Luke Pittaway und G. Jason Jolley. „Human capital, intellectual capital, and government venture capital“. Journal of Entrepreneurship and Public Policy 6, Nr. 3 (06.11.2017): 359–74. http://dx.doi.org/10.1108/jepp-d-17-00008.

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Purpose The purpose of this paper is to examine the impact of human and intellectual capital on start-ups’ attainment of government venture capital (GVC). It is theorized that as a result of government predisposition toward enhancing knowledge spillover and certifying underinvested start-ups, different types of human and intellectual capital possessed by start-ups will distinctly affect GVC funding. Design/methodology/approach The Kauffman Firm Survey, a panel data set of 4,928 new US firms over a five-year period (2004-2008), serves as the data source. Ordinary least squares regression, coupled with generalized estimating equations to check for robustness, is used to determine the effect of human and intellectual capital on GVC funding. Findings Founders’ educational attainment has a greater impact than their occupational experience in GVC funding. While the number of patents owned by the start-up increases GVC funding, the number of trademarks and copyrights negatively influence GVC funding. Originality/value By distinguishing between different aspects of human and intellectual capital, this study provides a more nuanced understanding of the influence of new venture resources in the context of GVC.

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Wulandari, Afiani, und Dinalestari Purbawati. „The Influence of Intellectual Capital on Firm Value through Financial Performance as an Intervening Variable (Study on Pharmaceutical Sub-Sector Companies Listed on the Indonesia Stock Exchange Periode 2016 - 2019)“. Jurnal Ilmu Administrasi Bisnis 10, Nr. 1 (06.04.2021): 793–802. http://dx.doi.org/10.14710/jiab.2021.29801.

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The formation of a company is due to the objectives to be achieved, one of which is maximizing company value. Firm value is a reflection of the company's performance which is formed by supply and demand in the capital market which can be influenced by several factors, including intellectual capital and financial performance. This study aims to examine the effect of intellectual capital on firm value through financial performance as an intervening variable in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the period 2016 – 2019. The data used is secondary data derived from the publication of financial reports by the IDX. The analysis method used is regression analysis and single test. The results showed that simultaneously intellectual capital and financial performance had a significant effect on company value, partially intellectual capital had no effect on company value, intellectual capital had no effect on financial performance, financial performance had no effect on firm value, and financial performance was not an intervening variable between intellectuals. capital and financial performance. It is recommended that pharmaceutical companies optimize their intellectual capital and financial performance so as to increase company value to convince investors. Investors are advised before placing their funds to consider intellectual capital, financial performance and other external factors that may affect company value.

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Subaida, Ida, Nurkholis Nurkholis und Endang Mardiati. „EFFECT OF INTELLECTUAL CAPITAL AND INTELLECTUAL CAPITAL DISCLOSURE ON FIRM VALUE“. Jurnal Aplikasi Manajemen 16, Nr. 1 (01.03.2018): 125–35. http://dx.doi.org/10.21776/ub.jam.2018.016.01.15.

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Vale, José, Manuel Castelo Branco und João Ribeiro. „Individual intellectual capital versus collective intellectual capital in a meta-organization“. Journal of Intellectual Capital 17, Nr. 2 (11.04.2016): 279–97. http://dx.doi.org/10.1108/jic-05-2015-0044.

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Purpose – The purpose of this paper is to discuss and analyse how intellectual capital (IC) is created and deteriorated in a meta-organization by assessing the interdependency between the collective IC of the meta-organization and the individual IC of its members. Design/methodology/approach – A case study conducted in a seaport is adopted to explore how creation or deterioration of IC at one level of analysis affects the IC at the other. Four different illustrations are provided, depicting different instances of articulation between both types of IC. Findings – Evidence suggests that, in a meta-organization, IC appears as a function of both individual and collective IC dimensions. Changes in the meta-organization’s IC or in its members’ IC may have different impacts on each other, generating intellectual assets or intellectual liabilities at both levels. Evidence also suggests that those changes in IC should be analysed in a longitudinal way, since both levels affect each other in different ways over time. Research limitations/implications – Despite the validity of the interpretations provided in the context of the case study, generalization to other situations should be conducted only in a theoretically framed manner. Practical implications – This study provides important strategic and managerial implications for meta-organizations and their members, who are concerned with their performance. Originality/value – Although there have been some efforts to apply the traditional IC methodologies to a bigger scope, such as regions or nations, some meso level empirical contexts are yet far unexplored, such as the case of meta-organizations. Furthermore there is a gap in management sciences’ research on seaports.

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Muslim, Muslim, Hajering Hajering, Yaya Sonjaya und Victor Pattiasina. „INTELLECTUAL CAPITAL VALUE AND DISCLOSURE OF INTELLECTUAL CAPITAL ON FIRM VALUE“. Jurnal Ilmiah Akuntansi Peradaban 9, Nr. 1 (30.06.2023): 86–101. http://dx.doi.org/10.24252/jiap.v9i1.38912.

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The purpose of this study was to determine the effect of the value of intellectual capital and disclosure of intellectual capital on the company value of state-owned enterprises which are listed on the Indonesian stock exchange partially. The type of data used in this study is quantitative data in the form of values or numbers obtained from financial reports. The source of data in this research is secondary data. The population in this study are state-owned companies listed on the Indonesia Stock Exchange during the period 2015 -2019. By using the purposive sampling method, the total sample in this study is 45 data from 9 companies. The data in this study will be tested with several stages of testing, namely descriptive statistical tests, classic assumption tests (normality test, heteroscedasticity test, multicollinearity test, autocorrelation test), and testing all hypotheses through the partial test (t test) and coefficient test determination. The research findings lead to several concrete conclusions. Firstly, the study reveals a significant negative effect of intellectual capital value on firm value for state-owned companies in Indonesia. This suggests that intellectual capital alone does not guarantee an increase in firm value. Secondly, the research demonstrates a significant positive effect of intellectual capital disclosure on firm value. Active disclosure of intellectual capital information positively influences stakeholders' perceptions and builds confidence in the company's potential, ultimately enhancing firm value Keyword: Intellectual capital; disclosure of intellectual capital; the value of the company

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Mukhtaruddin, Mukhtaruddin, Yulia Saftiana, Ely Riani, Emi Yulia Siska und Fadhil Yamaly. „MARKET PERFORMANCE: THE EFFECT OF INTELLECTUAL CAPITAL AND INTELLECTUAL CAPITAL DISCLOSURE“. JRAK 15, Nr. 2 (21.10.2023): 287–95. http://dx.doi.org/10.23969/jrak.v15i2.9593.

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Intellectual Capital is a concept which gives new knowledge-based resources and optimally describes the intangible assets utilized. It enables a company to run its strategies effectively and efficiently without revealing its intangible assets such as knowledge, relationships and image in the financial report. These attributes create differences and describe the company’s future opportunities. The research therefore illustrated how Intellectual Capital (IC) and Intellectual Capital Disclosure (ICD) influenced the Market Performance (MP) by using the purposive sampling method. The data used is secondary which was obtained from 102 service companies listed in the Indonesian Stock Exchange (IDX) and analyzed using the multiple linear regression. The result of this research showed that both IC and ICD influenced the MP. This research indicated that the signal presented by the company through ICD minimized asymmetrical information. This proved that maximum management of the IC gave some added values capable of increasing competitive advantages.

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AL-AZZAM, Zeyad Faisal, Hani Jazza’a IRTAIMEH und Amineh Abdul Halim KHADDAM. „Examining the Mediating Effect of Strategic Agility in the Relationship between Intellectual Capital and Introduction Organizational Excellence in Jordan Service Sector“. Journal of Business 6, Nr. 1 (11.10.2018): 7–15. http://dx.doi.org/10.31578/.v6i1.115.

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This study aims to investigate the relationship between intellectual capitals, strategic agility, and organizational excellence in service sector of Jordan. Moreover, it examined the effect of strategic agility as a moderator of this relationship between intellectual capital and organizational excellence. A total of 550 questionnaires were collected from respondents who were chosen from a stratified random sampling. The findings indicate that intellectual capital and its dimensions, human capital, structural capital, and relational capital have a significant impact on strategic agility as well as organizational excellence. Moreover, the results indicate that strategic agility fully mediates the relationship between intellectual capital and organizational excellence. The findings of this study can have significant implications for the service sector of Jordan. Keywords: agility, excellence, HRM, intellectual capital, performance, strategyJEL: J24, L25, L84

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BOBYL, V., und K. HANNOUF. „DIAGNOSTICS OF THE TRANSFORMATION OF INTELLECTUAL CAPITAL PROPERTIES IN UKRAINE“. REVIEW OF TRANSPORT ECONOMICS AND MANAGEMENT, Nr. 10(26) (31.03.2024): 256–67. http://dx.doi.org/10.15802/rtem2023/300826.

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Abstract. The focus of this study is on the analysis of transformations of the nation's intellectual capital during the period preceding the conflict. It identifies and organizes modern methods of assessing intellectual capital, classifies indicators considering their impact on the total volume of intellectual capital, and implements the normalization of these indicators for creating radial diagrams and determining the state of intellectual capital in Ukraine. The effect of changes in intellectual capital on the fluctuations of the country's Gross Domestic Product (GDP) is also examined. Methodology. To achieve the objectives of the study, various methods were employed: dialectical method and synthesis for analyzing the evolution of human, organizational, and structural capitals; graphic analysis for the visual representation of data; and comprehensive and structural analysis with expert assessments to evaluate the impact of intellectual capital transformations on economic indicators. Scientific and Practical Significance. The work contributes to understanding the impact of changes in the structure of intellectual capital on GDP dynamics, which is key to developing an effective strategy for managing the country's intellectual resources. From a practical standpoint, the research aids in establishing criteria for evaluating intellectual capital and developing motivational mechanisms based on digital innovations and artificial intelligence for optimizing the structure of intellectual capital, paving the way for the development of a refinement strategy.

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Lopes, Albino. „The management of intellectual capital“. Ciências e Políticas Públicas / Public Sciences & Policies 3, Nr. 2 (2017): 133–41. http://dx.doi.org/10.33167/2184-0644.cpp2017.viiin2/pp.133-141.

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Putra Amanu. „IDENTIFICATION OF SOCIAL CAPITAL AND INTELLECTUAL CAPITAL IN DEVELOPMENTSBUMDES IN EMPANG PANDAN VILLAGE KOTO GASIB DISTRICT SIAK REGENCY“. Jurnal Agribisnis 24, Nr. 1 (21.12.2022): 36–46. http://dx.doi.org/10.31849/agr.v24i1.6003.

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The role of social capital and intellectual capital towards the development of BUMDes in village socio economic development is an essential element that must and needs to be developed in order to spur village economic growth. Research aims : 1) Identify the social capital of BUMDesa Pandan Makmur officers, 2) Identify the intellectual capital of BUMDesa Pandan Makmur officers, 3) Identify the performance of BUMDesa Pandan Makmur officers, and 4) analyze the relationship of social capital and intellectual capital to the performance of BUMDesa Pandan Makmur officers. This research was conducted in BUMDesa Pandan Makmur in Empang Pandan Village, Koto Gasib District, Siak Regency. Social capital, intellectual capital performance of officers are measured using likert scale analysis. Qualitative descriptive analysis is used to describe the relationship of social capital and intellectual capital to officers performance. The results showed that the social capital of BUMDesa officer was formed by commitment followed by mutual respect, mutual help, values, norms, trust and participation. The intellectual capital of BUMDesa officer is formed by relational capital, structural capitan and human capital. BUMDesa employee performance is formed by work efficiency, work behavior and work effectiveness. The relationship between social capital and intellectual capital has a connection with the performance of BUMDesa employees. In terms of the development of BUMDesa Pandan Makmur for the future pay more attention to the improvement of human capital by increasing the potential of human resources or officers of BUMDesa Pandan Makmur.

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Rumini, Rumini, Bambang Sugiharto und Asep Kurniawan. „THE MODERATING EFFECT OF COMPETITIVE STRATEGIES ON INTELECTUAL CAPITAL AND COMPANY VALUE IN BANKING COMPANIES“. ACCRUALS 3, Nr. 1 (29.03.2019): 92–105. http://dx.doi.org/10.35310/accruals.v3i1.43.

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This research was conducted with the aim to determine the effect of Intellectual Capital on Corporate Values with Competitive Strategies in increasing and decreasing the relationship between Intleectual Capital and Corporate Value. Intellectull Capital in this study was measured using VAIC developed by Pulic. The sample in this study were 17 banking companies listed on (Indonesia Stock Exchange) IDX as much as 8 years.By using a simple regression analysis the results of the equation are obtained: Y = 0.201483 + 0.22356vaic + e . While the results of the T test obtained a T value with a probability of 0.0150, which means less than 0.05. The F test obtained an F value with a probability of 0.000154 <0.05. These results prove that the Intellectual Capital variable has a positive effect on Company Value. While the multiple linear equations obtained by the equation: Y = 1.471970 + 0.214295vaic + 0.4581455vaicsb + e. Based on these results Intellectual Capital gives a coefficient of 0.214295 with a probability value of 0.0013 <0.05, while Intellectual Capital with a Competitive Strategy gives a coefficient of 0.458145 with a probability of 0.0007 <0.05 means that Intellectual Capital has a positive effect on Corporate Values and Competitive Strategies can influence (strengthen) the relationship between Intellectual Capital with Corporate Value

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Javadi, Hadi Kord, Zahra Kohandel und Khadije Fardi. „ANALYSIS OF RELATIONSHIPS BETWEEN INTELLECTUAL CAPITAL AND MEASUREMENT PERFORMANCE INDICATORS OF THE PHARMACEUTICAL COMPANIES IN TEHRAN STOCK EXCHANGE“. Ciência e Natura 37 (14.09.2015): 58. http://dx.doi.org/10.5902/2179460x19440.

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http://dx.doi.org/10.5902/2179460X19440Intellectual Capital is the most precious possession of companies in modern economy; therefore, Intellectual Capital of industrial centers is ever-increasingly changing to become the chief indicators both in company operations and in improving its ability to manage the organization capitals. In the main, the current study aims to investigate the relationship between the Intellectual Capital and performance measurement. In this research, the independent variable is the intellectual capital having three dimensions of human, structure and physical capitals, and the dependent variable is the organization operation with two dimensions of economical and accounting which are going to be assessed in this study. The Statistical population is the pharmaceutical companies admitted in the Tehran Stock Exchange from 1387 to 1391 amounting to 30 companies in total. This research investigates the time span from the beginning of 1387 up to the end of year, 1391. Data relevant to variables has been collected by the software of the Stock Exchange. The collection of data has been carried out by means of SPSS. In this study, the researcher used the descriptive and inferential statistics (Spearman test) and the results show that the hypotheses are a s follows 1. There is statistical significance between intellectual capital and performance measurement, 2. There is no statistical significance between the intellectual capital and ROR of the owners’ salary, 3. There is no statistical significance between the intellectual capital and the ROR of the properties, 4. There is statistical significance between the intellectual capital and the value added of the market, 5. There statistical significance between the intellectual capital and economic value added.

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Li, Jing, und Musa Mangena. „Capital market pressures and the format of intellectual capital disclosure in intellectual capital intensive firms“. Journal of Applied Accounting Research 15, Nr. 3 (04.11.2014): 339–54. http://dx.doi.org/10.1108/jaar-12-2013-0117.

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Purpose – A number of studies have examined firms’ intellectual capital (IC) disclosure practices. However, the presentation format of IC disclosure (text, numerical and graphs/pictures) is yet to be examined. In addition, there is little evidence on the impact of capital market pressures on IC disclosure. The purpose of this paper is to examine the relation between presentation format of IC disclosures and three market factors (market-to-book ratio, share price volatility and multiple listing (ML)). Design/methodology/approach – Using content analysis, the authors examine the level of IC disclosure provided in the annual reports of 100 IC-intensive listed UK firms. A 61-IC-item research instrument is used to measure IC disclosure and regression analysis is employed to examine the relation between disclosure and the market factors, controlling for corporate governance and firm-specific variables. Findings – Text is the most commonly used format for IC disclosure, whilst the use of graphs/pictures is very low. The findings of the relation between market factors and IC disclosure are mixed. Market-to-book ratio is significantly related to disclosure in text and numerical, but not to graphs/pictures. Share price volatility is only associated with graphs/pictures, whilst ML is only related to text. Originality/value – The authors findings suggest that the impact of capital market pressures on IC disclosure might differ with presentation format. In this context, the study makes a significant contribution to the IC disclosure literature.

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Stepanova, O. V., und O. M. Stupak. „Intellectual Capital Management Algorithm“. Business Inform 3, Nr. 530 (2022): 108–12. http://dx.doi.org/10.32983/2222-4459-2022-3-108-112.

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The aim of the article is to develop a new approach to the management of intellectual capital of the enterprise. Achieving this goal requires solving the following tasks: analysis of the theoretical foundations of intellectual capital management (IC); development of an algorithm and structural scheme of intellectual capital management based on the assessment of IC using the additive utility function; economic and mathematical formulation of the problem of optimizing the cost of resources in the course of management of intellectual capital; choice of model and method of resource cost optimization. Intellectual capital is a priority type of capital. Intellectual capital management is presented as a multilevel dynamic open system. This system includes human, organizational and consumer capital, which should be considered as subsystems of management. Systemic and program-targeted approaches were used to study the intellectual capital of the enterprise. The concept of goal management is used in the work. An additive utility function is proposed as a criterion for optimality in achieving the goal in the process of intellectual capital management. An algorithm and a structural scheme of intellectual capital management of the enterprise have been developed. The developed algorithm of intellectual capital management on the basis of its estimation with use of function of utility allows planning, controlling and regulating a state of this system. To optimize the cost of resources associated with achieving high efficiency of intellectual capital, the problem is set and a mathematical model of the «backpack problem» is proposed. The proposed approach to the allocation of funds for activities that bring the real state of the intellectual capital management system to the planned state, allows for optimal use.

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Jurczak, Jolanta. „Intellectual Capital Measurement Methods“. Economics and Organization of Enterprise 1, Nr. 1 (01.01.2008): 37–45. http://dx.doi.org/10.2478/v10061-008-0005-y.

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Lilly, Martha S., und Ronald O. Reed. „Accounting For Intellectual Capital“. Journal of Applied Business Research (JABR) 15, Nr. 4 (30.08.2011): 47. http://dx.doi.org/10.19030/jabr.v15i4.5660.

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<span>The authors review accounting standards for recording intellectual capital (research and development) using Amazon.com as a model. An international perspective of the United Kingdom, the Japanese; and the United States indicates similarities and differences among these countries and the International Accounting Standards. The authors discuss the advantages and disadvantages of expensing versus capitalizing these expenditures with specific emphasis on e-tailing. The impact of dual treatment is equally confusing to external as well as internal users of this financial information.</span>

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Nicolae, Moroianu, und Moroianu Daniela. „Intellectual Capital In Actuality“. Annales Universitatis Apulensis Series Oeconomica 3, Nr. 8 (31.07.2006): 102–8. http://dx.doi.org/10.29302/oeconomica.2006.8.3.18.

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Whyte, Merryl, und Suzanne Zyngier. „Applied Intellectual Capital Management“. Journal of Intellectual Capital 15, Nr. 2 (08.04.2014): 227–48. http://dx.doi.org/10.1108/jic-08-2013-0090.

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Purpose – The purpose of this paper is to describe outcomes from a trial of the Danish Intellectual Capital Statement (ICS) within the Australian public sector. Design/methodology/approach – Two work teams within the Department of Primary Industries, Farm Services Victoria (FSV) participated in the trial over a six-month period. Data were collected and triangulated from structured focus groups, researcher guided workshops and individual project record journals kept by participants and observers. Findings – This trial has tested and confirmed existing European Intellectual Capital Management (ICM) theory in a new context, confirmed the strategic management and communication utility of the Danish ICS. It also revealed the utility of this method: to assist the organisation articulate its knowledge-related needs; in developing knowledge management (KM) strategy, in planning and reviewing KM initiatives, in developing clarity and shared context and in navigating change. Research limitations/implications – This research focuses on a single in-depth case study and concurrent organisational restructuring impacted on team focus. Practical implications – The strategic management and communication utility of the Danish ICS was confirmed. The paper demonstrates new insights for practitioners using this ICM method as a useful tool to assist an organisation to articulate KM needs. Originality/value – The primary research gap in the ICM field is examination of the practical application of methods in a real-life context (particularly outside Europe). This work has tested and confirmed existing theory in a new and different context – the Australian public sector.

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Secundo, Giustina, Rosa Lombardi und John Dumay. „Intellectual capital in education“. Journal of Intellectual Capital 19, Nr. 1 (08.01.2018): 2–9. http://dx.doi.org/10.1108/jic-10-2017-0140.

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Pedro, Eugénia, João Leitão und Helena Alves. „Intellectual capital and performance“. Journal of Intellectual Capital 19, Nr. 2 (12.03.2018): 407–52. http://dx.doi.org/10.1108/jic-11-2016-0118.

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Purpose The purpose of this paper is to determine the predominant classification of intellectual capital (IC), in terms of components, using the literature of reference on the relationship between IC and performance and considering multi-dimensional analysis axes (MAAs): organisational, regional and national. Design/methodology/approach A systematic literature review (SLR) is presented focussing on empirical studies on IC published in the period 1960-2016. A protocol for action is defined and a research question is raised, gathering data from the databases of: Web of Science, Scopus and Google Scholar. A social network analysis is also provided to determine the type of networks embracing groups, IC individual components and performance type. Findings Of the 777 papers included in the SLR, 189 deal with the relationship between IC and performance. The paper highlights the greater development of empirical studies starting from 2004; the organisational MAA is the most studied. The most frequently used groups of components in studies dealing with IC’s influence on performance corresponds to a triad of human capital; structural (organisational or process) capital; and relational (social or customer) capital, which determine positively the performance of organisations/regions/countries, but their influence is not linear and depends on various factors associated with the context and surrounding environment. Practical implications This study has wide-ranging implications for politicians/governments, managers and academics, providing empirical evidence about the relationships between the components of IC and performance, by MAAs, and a global vision and better understanding of how those IC components have developed and how they are related to performance. Originality/value Due to the high number of references covering a wide range of disciplines and the various dimensions (e.g. organisational, regional and national) that form IC, it becomes fundamental to carry out an SRL and systematise its MAAs to deepen knowledge about what has been discovered/developed in this domain, in terms of empirical studies, in order to situate the topic in a wider theoretical-practical context. The paper is exceptionally wide-ranging, covering the period 1960-2016. It is one of the first clarifying studies on systemisation of the literature on IC, by MAA, and an in-depth study of IC’s impact on the performance of organisations/regions and countries which may serve as a guideline for future studies using the taxonomy proposed.

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Harrison, Suzanne, und Patrick H. Sullivan. „Profiting from intellectual capital“. Journal of Intellectual Capital 1, Nr. 1 (März 2000): 33–46. http://dx.doi.org/10.1108/14691930010324124.

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Petty, Richard, und James Guthrie. „Intellectual capital literature review“. Journal of Intellectual Capital 1, Nr. 2 (Juni 2000): 155–76. http://dx.doi.org/10.1108/14691930010348731.

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Völpel, Sven C. „Strategic intellectual capital creation“. Journal of Intellectual Capital 3, Nr. 2 (01.06.2002): 118–27. http://dx.doi.org/10.1108/14691930210424725.

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Provides both scientific and practical insights into the creation of strategic important intellectual capital. Decontextualizes outcomes from the field of strategy process research in order to apply the findings to, and develop them for, the creation of strategic intellectual capital. By playing this changed Sprachspiel after Wittgenstein, leads to a multilevel model of the creation of strategic intellectual capital. Concludes with propositions in the form of hypotheses as managerial implications and suggestions for further empirical research.

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Zhou, Albert Z., und Dieter Fink. „The intellectual capital web“. Journal of Intellectual Capital 4, Nr. 1 (März 2003): 34–48. http://dx.doi.org/10.1108/14691930310455379.

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Bontis, Nick. „National Intellectual Capital Index“. Journal of Intellectual Capital 5, Nr. 1 (März 2004): 13–39. http://dx.doi.org/10.1108/14691930410512905.

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Kannan, Gopika, und Wilfried G. Aulbur. „Intellectual capital: Measurement effectiveness“. Journal of Intellectual Capital 5, Nr. 3 (September 2004): 389–413. http://dx.doi.org/10.1108/14691930410550363.

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