Bibliografías temáticas / Intellectual capital

Literatura académica sobre el tema "Intellectual capital"

Autor: Grafiati
Publicado: 4 de junio de 2021
Última modificación: 26 de julio de 2024

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Artículos de revistas sobre el tema "Intellectual capital"

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Tichá, I. "Intellectual capital reporting". Agricultural Economics (Zemědělská ekonomika) 54, No. 2 (22 de febrero de 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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Valentine St Leon, Mark. "Intellectual capital". Journal of Intellectual Capital 3, n.º 2 (junio de 2002): 149–66. http://dx.doi.org/10.1108/14691930210424743.

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Pike, S., L. Fernström y G. Roos. "Intellectual capital". Journal of Intellectual Capital 6, n.º 4 (diciembre de 2005): 489–509. http://dx.doi.org/10.1108/14691930510628780.

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Van Horn, Royal. "Intellectual Capital". Phi Delta Kappan 82, n.º 9 (mayo de 2001): 721–22. http://dx.doi.org/10.1177/003172170108200922.

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Coombs, Rod. "Intellectual capital". Technovation 17, n.º 11-12 (noviembre de 1997): 733–34. http://dx.doi.org/10.1016/s0166-4972(97)88771-8.

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Snyder, Herbert W. y Jennifer Burek Pierce. "Intellectual capital". Annual Review of Information Science and Technology 36, n.º 1 (1 de febrero de 2005): 467–500. http://dx.doi.org/10.1002/aris.1440360112.

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

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Mouritsen, Jan. "Intellectual capital and the capital market: the circulability of intellectual capital". Accounting, Auditing & Accountability Journal 16, n.º 1 (marzo de 2003): 18–30. http://dx.doi.org/10.1108/09513570310464246.

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Keenan, James J. "Intellectual Capital, Communication, and Information in Organisations and Communities". Proceedings of the Human Factors and Ergonomics Society Annual Meeting 44, n.º 12 (julio de 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 y Julita Fiedorczuk. "Macroeconomic Perspective of Intellectual Capital – National Intellectual Capital (NIC)". Optimum. Studia Ekonomiczne, n.º 5(89) (2017): 117–33. http://dx.doi.org/10.15290/ose.2017.05.89.08.

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Tesis sobre el tema "Intellectual capital"

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Fondo, Clint B. y Darren B. Wright. "Intellectual capital". Thesis, Monterey, California. Naval Postgraduate School, 2004. http://hdl.handle.net/10945/34234.

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MBA Professional Report
The purpose of this MBA Project was to investigate and provide a comprehensive overview of the historical and current efforts directed at valuing intellectual capital (IC). This project was conducted with the sponsorship and assistance of the Office of Military Base Retention and Reuse (OMBRR), of the California Business, Transportation and Housing Agency. The goal of this project was to identify and document both the history of valuing IC, and the models currently in use throughout the private sector. Additionally, an effort was made to develop a definition that would be appropriate for use in a governmental setting and to develop a working model that can be used to manage IC within the Department of Defense (DoD).
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Berg, H. A. (Hendrik Alexander). "Measuring intellectual capital". Thesis, Stellenbosch : Stellenbosch University, 2003. http://hdl.handle.net/10019.1/49769.

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Thesis (MBA)--Stellenbosch University, 2003.
ENGLISH ABSTRACT: Accounting in its current state of practice has lost its ability to inform business accurately about the current state of an organization. In awareness of this lack of information managers and academic researchers have developed different ways of measuring and navigating in a new landscape that has moved from watching tangible, physical assets towards intangible assets. The intellectual capital (IC) of organizations stands in the core of this movement which has to be measured, enabling managers to identify previous IC investment decisions that improved the organization's overall situation. The field of IC measurement is still a young discipline which requires regular reviews about what has been done and what should come next. The purpose of this thesis is to give a comprehensive overview of the field of intellectual capital measurements. In this the thesis focuses on the separation of IC into the three elements mostly used: human capital, structural capital and customer capital. IC measurement tools of commonly known IC-authors like Edvinsson and Malone, Stewart, Sveiby and Kaplan and Norton are presented. Afterwards the thesis discusses those measurements and ends by giving several suggestions creating a foundation for future development of IC measurement tools for organizations and researchers. By doing so the author intends to present a new platform of measurement tools from which further research can be done. Among the most important suggestions the author recommends a stronger focus towards finding standards. Also, organizations and governments should develop certification programmes to ensure the value of IC measurement tool. Other suggestions include the importance of putting lC measuring (and its management) on a strategic level and the relevance of publication of IC in order to learn from criticism. This research has shown that in the young field of IC measurement significant developments have been taking place. Further development will also have to focus on the theoretical background on the practically found measurement applications.
AFRIKAANSE OPSOMMING: In sy huidige staat het rekeningkunde sy vermoë verloor om besigheid akkuraat in te lig omtrent die huidige stand van 'n organisasie. Omdat hulle van hierdie gebrek aan inligting bewus is, het bestuurers and akademiese navorsers verskillende maniere ontwikkel om 'n nuwe omgewing wat wegbeweeg het van die monitering van tasbare, fisiese bates na onaantasbare bates, te meet en daarin te navigeer. Die intellektuele kapitaal (IK) van organisasies is die kern van hierdie beweging wat gemeet moet word, en stel bestuurders in staat om vorige IK-beleggingsbesluite wat die organisasie se algehele situasie verbeter het, te identifiseer. Die gebied van IK-meting is nog 'n jong dissipline wat gereelde hersiening van wat gedoen moet word en wat volgende moet gebeur, vereis. Die doel van hierdie tesis is om 'n omvattende oorsig te gee van die gebied van die meting van intellektuele kapitaal. In hierdie tesis val die fokus op die verdeling van IK in drie elemente wat die meeste gebruik word, naamlik menslike kapitaal, strukturele kapitaal en kliëntekapitaal. IK-metingsinstrumente van bekende skrywers oor IK, soos Edvinsson en Malone, Stewart, Sveiby en Kaplan, en Norton word aangebied. Daarna word daardie metings bespreek, en word die tesis afgesluit met voorstelle oor die daarstelling van 'n fondament vir toekomstige ontwikkeling van IK metingsinstrumente vir organisasies en navorsers. Sodoende poog die skrywer om 'n nuwe platform van metingsinstrumente aan te bied vir verdere navorsing. Die skrywer stel onder andere 'n sterker fokus op die daarstelling van standaarde voor. Organisasies en regerings behoort ook sertifiseringspropgramme te ontwikkel om die waarde van IK-metingsinstrumente te verseker. Ander voorstelle sluit in die belangrikheid daarvan om IK-meting (en die bestuur daarvan) op 'n strategiese vlak te plaas, en van die publikasie van intellektuele kapitaal ten einde uit kritiek te leer. Hierdie navorsing het getoon dat belangrike ontwikkelings op die jong gebied van IKmeting plaasvind. Verdere ontwikkeling sal ook op die teoretiese agtergrond van die prakties gebaseerde metingstoepassings moet fokus.
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Weichselbaumer, Barbara. "Intellectual Capital in hospitals- Opportunities and limitations of external intellectual capital reporting". Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-165956.

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Hospitals, like other knowledge-intensive organizations are today more dependent than ever before on intellectual capital (IC). lC consists of non-physical sources of knowledge used for value creation for key stakeholders. It comprises of human, structural and relational capital and becomes more often the key point for sustainable competitive advantage. The respective value is generally not reflected in the balance sheet. Indeed there are possibilities to disclose information on IC in supplementary or annual reports in order to reduce the lack of information on value drivers. The German hospital market is in a significant transition and trends of privatization, consolidation and a rising need for external capital become apparent. This increases the necessity for determination of a hospitals' value and key value drivers. The aim of the present thesis is to answer the questions of how IC in hospitals is measured and the how the information is disclosed to answer consequently the question if the analyzed tools can show the added value gained by IC. Finally, the analysis should find an answer on whether the reports can influence the valuation of hospitals and create a positive effect. The study is based on data gathered by five external available reports of national and international hospitals comprising information IC. The analysis includes both an examination of extent and quality of IC disclosure through the usage of content analysis and a disclosure index derived from previous studies and aligned to the special field of interest. Additionally, the reports were analyzed whether or not certain requirements set by financial analysts for valuation are met. The results show that IC disclosure in hospitals can be provided with or without making use of frameworks for IC reporting, or by including the information in annual reports. The majority of information is disclosed in a qualitative narrative way what brings the limitation, that only an indirect derivation of value drivers and the contribution to business success of the hospitals is possible. Theoretically, in all cases the information asymmetry between hospitals and the financial experts could be decreased, which would consequently lead to a more appropriate determination of the hospitals' value.
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Schmidt, Alexander Oliver. "Intellectual capital Charakterisierung, Messung und Berichterstattung unter besonderer Berücksichtigung intellectual-capital-bezogener Risiken". Hamburg Kovač, 2007. http://d-nb.info/987714813/04.

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Schmidt, Alexander Oliver. "Intellectual Capital : Charakterisierung, Messung und Berichterstattung unter besonderer Berücksichtigung Intellectual-Capital-bezogener Risiken /". Hamburg : Kovač, 2008. http://www.gbv.de/dms/zbw/559445768.pdf.

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Hsu, Hsiu-Yueh. "Knowledge management and intellectual capital /". Available to subscribers only, 2006. http://proquest.umi.com/pqdweb?did=1147183141&sid=2&Fmt=2&clientId=1509&RQT=309&VName=PQD.

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Björnberg, Andreas y Fredrik Lindström. "Intellectual capital and innovation in startups". Thesis, Mittuniversitetet, Avdelningen för ekonomivetenskap och juridik, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-34478.

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The purpose of this study was to outline how startups shape their intellectual capital to create incremental innovation. This has manifested itself as a black-box for practitioners and it has previously been unknown if startups and established firms differentiate themselves during such a process. A comparison was also made between startups in liberal market economies and the European coordinated market economies. A pilot study was conducted initially using an in-depth interview followed by a literature review, an examination of the intellectual capital construct as used in modern research and an online survey, which was sent to 2000 startups. We contributed through our findings with implications that startups construct their intellectual capital differently than established firms to generate innovation. The startups show a significant relationship between the human capital and incremental innovation as opposed to established firms that often put an emphasis on all the three dimensions of intellectual capital. We also found that there is no significant difference between liberal market economies and European coordinated market economies output of incremental innovation. However, they do differ in terms of the importance of relational capital in the creation of incremental innovation. The relational capital is more important in liberal market economies but does not affect the output of incremental innovation. We expect it has subsequent effects on the outcome of the incremental innovation since higher levels of relational capital could be manifested as a competitive advantage.
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Dumay, Johannes Cornelius. "Intellectual capital in action: Australian studies". Thesis, The University of Sydney, 2008. http://hdl.handle.net/2123/2398.

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The overarching objective of this thesis is to investigate and examine several contemporary IC theories and how they are utilised in practice so that understandings of the IC concept can be developed, in order to answer in part the main research question of “How does IC in action influence organisations?” The content of the thesis is based on a review of IC from both a theory and practice perspective and four empirical papers that examines IC theory as it is implemented in practice. In combining these papers into a coherent piece of work, a critical research perspective, as outlined by Alvesson and Deetz (2000), has been utilised as the theoretical framework. The term ‘critical’ is used in this thesis not to find fault with contemporary theory and practice of IC but rather to examine and question the application of IC theory into practice. The end result of doing so is the narrowing of an identified gap between IC theory and practice. A ‘critical’ analysis of IC in action is justified because the development of the concept of IC parallels that of ‘critical’ theory in that both have evolved from changing conditions in society as technology and the proliferation of knowledge that have fundamentally altered the conditions under which organisations operate. The overarching findings of the thesis are based on three outcomes of critical research being insight, critique and transformative re-definitions. Insight into IC is developed by examining contemporary IC frameworks as they have been applied. Critique is developed by putting to the test the implications for organisations as a result of implementing these contemporary IC frameworks. Last, transformative re-definition is achieved by opening a discourse on the impact of implementing IC practices so that academics and practitioners can develop critical, relevant and practical understandings that begins the process of change and develops practical managerial skills. More importantly this thesis identifies how the development of tools to reduce ‘causal ambiguity’ about how intangible resource help create (or destroy) value has the potential to raise the profile of IC as a strategic management technology. But from the wider view of the critical perspective, it is not the intention of this thesis to prescribe specific formulae for the measuring, management and reporting of IC, nor does it intend to further develop theory. So while the individual papers may proffer that certain avenues proved productive in developing insights, critique and transformative re-definition, these avenues are not offered as the preferred way of investigating IC. More specifically the goal of a critical perspective is to open a discourse. The opprurtinity for academics and practitioners to engage in discourse is enabled by the thesis’ focus on the issues identified by highlighting the gap between IC theory and practice. Furthermore, each of the included papers offers the opportunity for further discourse by way of the opportunities that remain for future research. Additionally, the thesis achieves exemplifies a number of different approaches to conducting research into IC practice that puts to the test particular aspects of IC theory in order to develop insights and understandings of IC in practice. As the empirical material only examines a fraction of contemporary IC theory there is scope for further research and thus discourse into the implementation of IC theory into IC practice. This future research should not be constrained by a particular method of research as exemplified in the variety of methods employed to gather the empirical material for the papers which stretches along the continuum of qualitative and quantitative research. This too provides an avenue of for future discourse.
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Dumay, Johannes Cornelius. "Intellectual capital in action: Australian studies". Faculty of Economics and Business, 2008. http://hdl.handle.net/2123/2398.

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Doctor of Philosophy (PhD)
The overarching objective of this thesis is to investigate and examine several contemporary IC theories and how they are utilised in practice so that understandings of the IC concept can be developed, in order to answer in part the main research question of “How does IC in action influence organisations?” The content of the thesis is based on a review of IC from both a theory and practice perspective and four empirical papers that examines IC theory as it is implemented in practice. In combining these papers into a coherent piece of work, a critical research perspective, as outlined by Alvesson and Deetz (2000), has been utilised as the theoretical framework. The term ‘critical’ is used in this thesis not to find fault with contemporary theory and practice of IC but rather to examine and question the application of IC theory into practice. The end result of doing so is the narrowing of an identified gap between IC theory and practice. A ‘critical’ analysis of IC in action is justified because the development of the concept of IC parallels that of ‘critical’ theory in that both have evolved from changing conditions in society as technology and the proliferation of knowledge that have fundamentally altered the conditions under which organisations operate. The overarching findings of the thesis are based on three outcomes of critical research being insight, critique and transformative re-definitions. Insight into IC is developed by examining contemporary IC frameworks as they have been applied. Critique is developed by putting to the test the implications for organisations as a result of implementing these contemporary IC frameworks. Last, transformative re-definition is achieved by opening a discourse on the impact of implementing IC practices so that academics and practitioners can develop critical, relevant and practical understandings that begins the process of change and develops practical managerial skills. More importantly this thesis identifies how the development of tools to reduce ‘causal ambiguity’ about how intangible resource help create (or destroy) value has the potential to raise the profile of IC as a strategic management technology. But from the wider view of the critical perspective, it is not the intention of this thesis to prescribe specific formulae for the measuring, management and reporting of IC, nor does it intend to further develop theory. So while the individual papers may proffer that certain avenues proved productive in developing insights, critique and transformative re-definition, these avenues are not offered as the preferred way of investigating IC. More specifically the goal of a critical perspective is to open a discourse. The opprurtinity for academics and practitioners to engage in discourse is enabled by the thesis’ focus on the issues identified by highlighting the gap between IC theory and practice. Furthermore, each of the included papers offers the opportunity for further discourse by way of the opportunities that remain for future research. Additionally, the thesis achieves exemplifies a number of different approaches to conducting research into IC practice that puts to the test particular aspects of IC theory in order to develop insights and understandings of IC in practice. As the empirical material only examines a fraction of contemporary IC theory there is scope for further research and thus discourse into the implementation of IC theory into IC practice. This future research should not be constrained by a particular method of research as exemplified in the variety of methods employed to gather the empirical material for the papers which stretches along the continuum of qualitative and quantitative research. This too provides an avenue of for future discourse.
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Brännström, Daniel. "Reporting Intellectual Capital : Four studies on recognition". Doctoral thesis, Uppsala universitet, Företagsekonomiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-198246.

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This thesis contributes to the reporting of Intellectual Capital (IC) and includes four papers on the recognition and comparability of IC. IC, often called intangibles in the financial reporting discourse, reflects resources which create value in and for organizations. These resources originate out of human knowledge and capacities, which, through their uniqueness, can provide competitive advantages for an organization. As something intangible, IC is a challenge to report as it is not only a matter of reporting value that has been or can be realized but also a matter of reporting the creative processes focusing on present and future value. This challenge is a particular reflection of how and when to recognize IC as something reportable and is intensified if IC needs to be comparable. The thesis draws on the distinction that is made between mandatory and voluntary reporting when discussing recognition and comparability. Three of the studies relate to firms’ practices of reporting through annual reports. Since these reports contain both mandatory and voluntary sections, reflecting reporting both as a requirement as well as a possibility, different aspects of reported IC is emphasized. Using a wider range of documents, the fourth study relates to the enforcement of the mandatory reporting standards which the firms are required to apply in their reporting. As the overall finding in the thesis, three categories of recognition of IC are developed which reflect differences related to whether the reporting is mandatory, voluntary or, as this thesis argues, something in between. Reflected through the categories, comparability interrelates differently with recognition. The thesis contributes with the description of IC as a foundation for reporting which makes the matter of recognition of IC in reporting complex. It further highlights that through recognition of IC reporting is continuously expanding wherefore it is not possible to identify an end of an already expanded and demarcated reporting regime. In this expansion, by settling what is mandatory reporting through requested characteristics, voluntary reporting is defined.
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Libros sobre el tema "Intellectual capital"

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Roos, Johan, Göran Roos, Nicola Carlo Dragonetti y Leif Edvinsson. Intellectual Capital. London: Palgrave Macmillan UK, 1997. http://dx.doi.org/10.1007/978-1-349-14494-5.

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Brooking, Annie. Intellectual capital. London: International Thomson Business Press, 1997.

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Chatzkel, Jay L. Intellectual capital. Oxford, U.K: Capstone Pub., 2002.

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Lin, Carol Yeh-Yun y Leif Edvinsson. National Intellectual Capital. New York, NY: Springer New York, 2011. http://dx.doi.org/10.1007/978-1-4419-7377-1.

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Wiederhold, Gio. Valuing Intellectual Capital. New York, NY: Springer New York, 2014. http://dx.doi.org/10.1007/978-1-4614-6611-6.

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Ehin, Charles. Unleasing intellectual capital. Boston: Butterworth-Heinemann, 2000.

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Frankum, Nicola J. Driving intellectual capital. Oxford: Oxford Brookes University, 2001.

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Bernard, Marr, ed. Perspectives on intellectual capital. Burlington, MA: Elsevier Academic Press, 2005.

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Brandes, Wolfram P., Frank Schabel y Uwe Wache. Intellectual Capital und Kommunikation. Wiesbaden: Gabler Verlag, 2005. http://dx.doi.org/10.1007/978-3-322-89065-8.

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Deking, Ingo. Management des Intellectual Capital. Wiesbaden: Deutscher Universitätsverlag, 2003. http://dx.doi.org/10.1007/978-3-322-81500-2.

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Capítulos de libros sobre el tema "Intellectual capital"

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Heisig, Peter, Jens Vorbeck y Johannes Niebuhr. "Intellectual Capital". En Knowledge Management, 57–73. Berlin, Heidelberg: Springer Berlin Heidelberg, 2001. http://dx.doi.org/10.1007/978-3-662-04466-7_4.

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Marr, Bernard. "Intellectual Capital". En The Palgrave Encyclopedia of Strategic Management, 772–75. London: Palgrave Macmillan UK, 2018. http://dx.doi.org/10.1057/978-1-137-00772-8_317.

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Weik, Martin H. "intellectual capital". En Computer Science and Communications Dictionary, 804. Boston, MA: Springer US, 2000. http://dx.doi.org/10.1007/1-4020-0613-6_9256.

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Czerniawska, Fiona. "Intellectual Capital". En Management Consultancy in the 21st Century, 212–21. London: Palgrave Macmillan UK, 1999. http://dx.doi.org/10.1007/978-1-349-14873-8_21.

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Marr, Bernard. "Intellectual Capital". En The Palgrave Encyclopedia of Strategic Management, 1–3. London: Palgrave Macmillan UK, 2016. http://dx.doi.org/10.1057/978-1-349-94848-2_317-1.

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Sheppey, Terence y Ross McGill. "Intellectual Capital". En Sarbanes-Oxley, 271–76. London: Palgrave Macmillan UK, 2007. http://dx.doi.org/10.1057/9780230598027_21.

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Ritvanen, Hannu y Karl-Erik Sveiby. "Intellectual Capital". En The Routledge Companion to Intellectual Capital, 168–84. Abingdon, Oxon ; New York, NY : Routledge, 2018.: Routledge, 2017. http://dx.doi.org/10.4324/9781315393100-11.

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Roos, Johan, Göran Roos, Nicola Carlo Dragonetti y Leif Edvinsson. "The New Business World". En Intellectual Capital, 1–27. London: Palgrave Macmillan UK, 1997. http://dx.doi.org/10.1007/978-1-349-14494-5_1.

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Roos, Johan, Göran Roos, Nicola Carlo Dragonetti y Leif Edvinsson. "Finding New Words". En Intellectual Capital, 28–58. London: Palgrave Macmillan UK, 1997. http://dx.doi.org/10.1007/978-1-349-14494-5_2.

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Roos, Johan, Göran Roos, Nicola Carlo Dragonetti y Leif Edvinsson. "Developing an Intellectual Capital System: the Process Model". En Intellectual Capital, 59–77. London: Palgrave Macmillan UK, 1997. http://dx.doi.org/10.1007/978-1-349-14494-5_3.

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Actas de conferencias sobre el tema "Intellectual capital"

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Julakidze, Emzar y Elizbar Barbakadze. "Intellectual Basis of Success". En Human Capital, Institutions, Economic Growth. Kutaisi University, 2023. http://dx.doi.org/10.52244/c.2023.11.18.

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Intelligence, usually represent basic mind of human phycology. As a rule, people who have highly intelligence are cleverer and therefore they have a chance to achieve success. Though, researcher approved that to achieve success need not only general intelligence, also emotional intelligence and social component. Hold a discussion about manager skills, which means others feels, behavior and understand their thoughts and relevant operations. Researcher of Small and middle enterprise’s more than 300 managers are done by questionnaire. It seems that, in achieve success, on personal intelligence it gets 22, but on social - 78. We have also measured Business Administration Master student`s social intelligence. Naturally, we have found leaders. They are those students who have presentation, logical and discussion skills. We believe that they will really achieve success. According to the research, we have explored the most ambitious leaders, who think that they have more chances of success than others consider they have, and the modest leaders, who do not take their opportunities seriously and however are perceived clever and successful people by others. Although, these statements need to be proven by time and experience. Article in Georgian.
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Silva, Ana Patrícia, Graça Azevedo y Rui Pedro Marques. "Intellectual Capital – Literature Review". En 2023 18th Iberian Conference on Information Systems and Technologies (CISTI). IEEE, 2023. http://dx.doi.org/10.23919/cisti58278.2023.10212035.

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Galabova, Lidia y Mina Daskalova. "Intellectual capital management control systems". En 11th International Scientific Conference „Business and Management 2020“. VGTU Technika, 2020. http://dx.doi.org/10.3846/bm.2020.599.

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Management control systems (MCS) are formal, information-based routines and procedures (Simon,1995) applied in strategic management practice. They are developed to help management balance thetension between organisational strategy and human behaviour. However, recent studies (Galabova, 2011;2014) have shown that along with tangible, intangible assets impact on organisational performance. Theaim of the paper is to propose a theoretical framework on how intangibles, and more specifically intellectualcapital elements: human, structural and relational capital can be embedded as a part of a contemporary managementcontrol system. To examine these, we present a literature review together with data from formerempirical studies. The paper will present a conceptual model on how human, structural and organisationalcapital could be monitored and controlled as an important part of MCSs.
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Milijić, Ana y Vanja Vukojević. "INTELLECTUAL CAPITAL PERFORMANCE REPORTING MODELS". En 6th International Scientific Conference ERAZ - Knowledge Based Sustainable Development. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/eraz.2020.279.

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For a knowledge-based economy, the basic drivers of economic growth and development are the knowledge, innovation and specific skills of individuals whose „incorporation” into a product/service makes them attractive to customers in the market according to the needs of the 21st century. Thus, in the era of the knowledge economy, individuals with their knowledge, specific abilities and skills represent the basis for creating and maintaining a competitive advantage in the market. However, the traditional financial reporting model cannot fully meet the information requirements of users of 21st century financial statements due to the limited absorption of data concerning the company’s ownership of intangible resources such as knowledge, specific skills of employees and other intellectual resources. In order to fully, reliable and truthful business reporting Many companies choose to voluntarily report on non-financial performance through various reports such as the Business Report and the Notes to the Financial Statements. The aim of this paper is to present modern models of reporting on intellectual capital and to point out possible directions of their further development in the future. Also, in this paper, special emphasis is placed on segments of business assets whose balance sheet (non) coverage leads to significant differences between the book and market values of companies.
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Amin, Juyati Mohd, Siti Masnah Saringat, Hazlina Hassan y Wan Adibah Wan Ismail. "Intellectual capital disclosure in Malaysia". En 2013 IEEE Business Engineering and Industrial Applications Colloquium (BEIAC). IEEE, 2013. http://dx.doi.org/10.1109/beiac.2013.6560223.

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Uluma, Ihyaul, Oky Amarullah y Eny Suprapti. "The Indonesian Islamic banking: interrelation between intellectual capital performance, intellectual capital disclosure, and financial performance". En Proceedings of the 1st International Conference on Business, Law And Pedagogy, ICBLP 2019, 13-15 February 2019, Sidoarjo, Indonesia. EAI, 2019. http://dx.doi.org/10.4108/eai.13-2-2019.2286487.

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"INTELLECTUAL CAPITAL IN TURKISH PRIVATE BANKS". En International Conference on Knowledge Management and Information Sharing. SciTePress - Science and and Technology Publications, 2010. http://dx.doi.org/10.5220/0003088201890194.

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Nuzula, Nila Firdausi, Sri Mangesti Rahayu y Asih Marini Wulandari. "Determinant Factors of Intellectual Capital Disclosure". En 3rd Annual International Conference on Public and Business Administration (AICoBPA 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210928.021.

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Handayani, Sri y Yosevin Karnawati. "Achieving Competitive Advantage Through Intellectual Capital". En Annual International Conference on Accounting Research (AICAR 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200309.013.

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Melani, Erlin, Retno Widiastuti y Anna Isrowiyah. "Intellectual Capital in Polytechnic (The Disclosure)". En 1st Annual Management, Business and Economic Conference (AMBEC 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200415.010.

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Informes sobre el tema "Intellectual capital"

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Fondo, Clint B. y Darren B. Wright. Intellectual Capital. Fort Belvoir, VA: Defense Technical Information Center, diciembre de 2004. http://dx.doi.org/10.21236/ada429311.

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Maxey, William J. Homeland Security and Intellectual Capital Support. Fort Belvoir, VA: Defense Technical Information Center, octubre de 2004. http://dx.doi.org/10.21236/ada427732.

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Zucker, Lynne, Michael Darby y Marilynn Brewer. Intellectual Capital and the Birth of U.S. Biotechnology Enterprises. Cambridge, MA: National Bureau of Economic Research, febrero de 1994. http://dx.doi.org/10.3386/w4653.

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Link, Albert y Christopher Ruhm. Public Knowledge, Private Knowledge: The Intellectual Capital of Entrepreneurs. Cambridge, MA: National Bureau of Economic Research, marzo de 2009. http://dx.doi.org/10.3386/w14797.

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McAlpine, Bradley. Los Alamos National Laboratory Human and Intellectual Capital for Sustaining Nuclear Deterrence. Office of Scientific and Technical Information (OSTI), abril de 2015. http://dx.doi.org/10.2172/1177526.

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Zucker, Lynne, Michael Darby y Jeff Armstrong. Intellectual Capital and the Firm: The Technology of Geographically Localized Knowledge Spillovers. Cambridge, MA: National Bureau of Economic Research, diciembre de 1994. http://dx.doi.org/10.3386/w4946.

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TARASOVA, TATYANA. INTELLECTUAL CAPITAL: A PRACTICALLY-ORIENTED APPROACH TO DEFINING AND EVALUATING A MODERN ECONOMY. Science and Innovation Center Publishing House, 2020. http://dx.doi.org/10.12731/2070-7568-2020-1-2-156-174.

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Domnina, Svetlana Valentinovna. ANALYSIS OF COMPONENTS AND DYNAMICS OF DEVELOPMENT OF INTELLECTUAL CAPITAL IN THE SPHERE OF EDUCATION. DOI CODE, 2023. http://dx.doi.org/10.18411/doicode-2024.272.

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Darby, Michael, Qiao Liu y Lynne Zucker. Stakes and Stars: The Effect of Intellectual Human Capital on the Level and Variability of High-Tech Firms' Market Values. Cambridge, MA: National Bureau of Economic Research, junio de 1999. http://dx.doi.org/10.3386/w7201.

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Méndez Rodríguez, Alejandro. Working Paper PUEAA No. 12. The mobility of international students as the first link in the migration of talents in Japan. Universidad Nacional Autónoma de México, Programa Universitario de Estudios sobre Asia y África, 2022. http://dx.doi.org/10.22201/pueaa.010r.2022.

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In the current era of the knowledge-based economy, the mobility of intellectual capital through international students is very significant. Immigration policies establish instruments for the organization and management of human resources to attract qualified workers and international students in a context of global competitiveness. Currently, Asian countries have gained relevance in attracting human resources. In Japan, the main component influencing the dynamics of international migration flows is the transnational labor market for skilled human resources, as well as the mechanisms that shape it. The aim of this paper is to describe the socioeconomic factors that shape, drive and contextualize the mobility of skilled workers.
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