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Tesi sul tema "Intellectual capital"
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1
Fondo, Clint B., e Darren B. Wright. "Intellectual capital". Thesis, Monterey, California. Naval Postgraduate School, 2004. http://hdl.handle.net/10945/34234.
Testo completoAbstract (sommario):
MBA Professional ReportThe 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).
2
Berg, H. A. (Hendrik Alexander). "Measuring intellectual capital". Thesis, Stellenbosch : Stellenbosch University, 2003. http://hdl.handle.net/10019.1/49769.
Testo completoAbstract (sommario):
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.
3
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.
Testo completoAbstract (sommario):
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.
4
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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5
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.
Testo completo
6
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.
Testo completo
7
Björnberg, Andreas, e 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.
Testo completoAbstract (sommario):
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.
8
Dumay, Johannes Cornelius. "Intellectual capital in action: Australian studies". Thesis, The University of Sydney, 2008. http://hdl.handle.net/2123/2398.
Testo completoAbstract (sommario):
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.
9
Dumay, Johannes Cornelius. "Intellectual capital in action: Australian studies". Faculty of Economics and Business, 2008. http://hdl.handle.net/2123/2398.
Testo completoAbstract (sommario):
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.
10
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.
Testo completoAbstract (sommario):
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.
11
Fasan, Gianluca <1991>. "INTELLECTUAL CAPITAL DISCLOSURE: La prospettiva degli investitori". Master's Degree Thesis, Università Ca' Foscari Venezia, 2016. http://hdl.handle.net/10579/8074.
Testo completoAbstract (sommario):
L'applicazione della Structured Literature Review (SLR) secondo il modello proposto da Massaro et al., ha permesso di identificare all'interno della letteratura sul tema della disclosure del capitale intellettuale delle lacune e zone non ancora studiate. E' risultato infatti che il canale dei nuovi media è ancora sotto investigato, e l'attuale lavoro di tesi si occupa, attraverso il metodo della content analysis, dello studio della disclosure del capitale intellettuale in 2 dei più importanti message boards finanziari.
12
Sofian, Saudah. "Intellectual capital and management accounting : An investigation of the management accounting practices within Malaysian companies with high intellectual capital investments". Thesis, University of Bradford, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.508428.
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13
Huang, Ching Choo. "Accounting for intellectual capital : internal and external reporting". Thesis, University of the West of England, Bristol, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.438779.
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14
Turner, Neil. "The management of ambidexterity : an intellectual capital approach". Thesis, University of Bath, 2011. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.545342.
Testo completoAbstract (sommario):
In this thesis I propose that the literature on ambidexterity does not fully explore the detailed practices by which organisations and managers may achieve both exploitation and exploration. A systematic review identifies that studies have focused principally at the organisation-level, and there is a lack of both empirical and theoretical work at the micro-level of analysis highlighting how ambidexterity may be achieved in practical, complex, working structures. The research addresses these micro-mechanisms in the context of the management of projects, a suitable area in that it can be considered as using defined processes together with the flexibility to overcome particular issues that arise. The contribution of the thesis is that it presents an insight into the management of ambidexterity in such an environment, and identifies how multiple knowledge resources are utilised, together with the underlying managerial practices. The level of analysis is the project (specifically, IT-services projects in a major multinational organisation), using the manager as the unit of analysis. The research question is ‘How is ambidexterity achieved at the level of the project?’ This is an opportunity to explore a practical as well as a theoretical gap, in an increasingly important area of business operations. The first stage of the research examines the managerial role in terms of intellectual capital, using a variety of projects. This shows that the sub-components of IC (human, social and organisational/project capital) can each be understood as having co-existing, orthogonal, exploitative and exploratory elements, an important extension of existing theory. The forms of intellectual capital are interwoven not only with each other, but also with the processes of exploitation and exploration, and to conceive of them as separate is an insufficient theorisation. The findings from the qualitative approach are used to investigate the duality of these concepts and bring greater clarity to our understanding of their operationalisation. .This is followed by eight case studies, each using between three and five managerial respondents, together with project data, used to develop a more fine-grained understanding of ambidexterity in a wide range of industrial settings. This shows different managerial configurations (including ‘distributed’ and ‘point’ ambidexterity – an addition to current theory), together with five key managerial practices to enable project-level ambidexterity, identified in the context of project complexity, critical events and constraints.
15
Zerr, Viktoria. "Corporate intellectual capital reporting : the case of Germany". Thesis, University of Edinburgh, 2013. http://hdl.handle.net/1842/8862.
Testo completoAbstract (sommario):
This study investigates potential motivations for intellectual capital (IC) reporting in management reports of 428 German companies for the accounting year 2010. To infer motivations, agency theory and legitimacy theory are applied to test which theory better explains IC reporting. To approach methodological issues regarding how to measure IC value and IC reporting, the study is structured in three research projects. The first two research projects analyse methodological approaches, providing the basis for testing theories in project three. In the first project, a novel measure to estimate IC value is identified in the area of mergers and acquisitions research and innovatively applied to the area of IC research. This novel long-run value-to-book measure allows testing of previously untested IC-related hypotheses. The second research project supports a parsimonious design of a research framework for an IC content analysis and specifies which IC components are important to focus on. In the final project, the results show that legitimacy theory better explains IC reporting compared to agency theory. According to the findings, IC reporting is motivated to legitimise a company’s market position and to justify the use of intangible resources. The findings of this study contribute to the research areas of measuring IC value, analysing IC content, and applying theories to IC reporting.
16
Melendez, D. (Daniel). "The impact of intellectual capital on firm’s performance". Bachelor's thesis, University of Oulu, 2017. http://urn.fi/URN:NBN:fi:oulu-201705061712.
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Школа, Вікторія Юріївна, Виктория Юрьевна Школа e Viktoriia Yuriivna Shkola. "Advanced development and intellectual capital: an influential assessment". Thesis, Sumy State University, 2020. https://essuir.sumdu.edu.ua/handle/123456789/81028.
Testo completoAbstract (sommario):
Матеріал присвячно проблемам розвитку інтелектуального капіталу.Материал посвящен проблемам развития интеллектуального капитала.
The material is devoted to the problems of intellectual capital development.
18
Daou, Alain. "Three essays on intellectual capital in Mexican SMEs". Doctoral thesis, Université Laval, 2014. http://hdl.handle.net/20.500.11794/25285.
Testo completoAbstract (sommario):
Cette thèse s’intéresse à la mesure du capital intellectuel (CI) ainsi que son impact sur les avantages compétitifs de petites et moyennes entreprises (PME) au Mexique. La principale question de recherche est : Comment le capital intellectuel devrait-il être mesuré et quel est son impact sur l’avantage compétitif des PME au Mexique? Afin de répondre à la question de la recherche, le premier article offre une perspective méthodologique du CI. Dans cette revue, les limites des méthodes quantitatives utilisées lors de l’étude du CI sont soulevées. L’utilisation de la modélisation par équations structurelles est discutée et privilégiée. Dans le deuxième article, un modèle de mesure adapté aux réalités des PME mexicaines est proposé. Les résultats suggèrent que, le capital humain et le capital organisationnel sont cohérents avec les études précédentes portant sur le CI dans les PME. Par contre, le capital externe présente des caractéristiques uniques au contexte du Mexique. De plus, malgré les disparités socio-économiques entre les différentes régions au Mexique, suite à une analyse comparative, il est démontré que la vision des gestionnaires ne semble pas différer en termes de CI. Finalement, malgré la multitude de programmes gouvernementaux à la fois aux niveaux national et local, très peu de PME semblent en récolter les bénéfices. Le troisième article tient compte de la théorie basée sur les ressources et la théorie des capacités dynamiques afin d’examiner le CI dans les PME mexicaines ainsi que leur relation avec l’avantage compétitif. Une typologie est proposée et les PME examinées y sont catégorisées en conséquence. Les résultats suggèrent que les PME avec des capacités dynamiques ont institué des processus à l’interne afin de répondre plus rapidement au changement, leur permettant ainsi de gérer les opportunités et les menaces. De plus, elles prennent plus de risques que les PME moins dynamiques lorsqu’il s’agit de saisir des opportunités et de les transformer en avantages compétitifs. De tels processus sont intrinsèques aux PME dites dynamiques parce qu’ils deviennent partie de la culture organisationnelle.The objective of this thesis is to measure intellectual capital (IC) and its impact on the competitive advantage of small and medium enterprises (SMEs) in Mexico. The main research question is: How should intellectual capital be measured and what is its impact on the competitive advantage of SMEs in Mexico? To answer the research question, the first essay offers a methodological perspective of IC. In this review, the limitations of quantitative methods used in the study of IC are noted. Subsequently, the use of structural equation modeling is discussed and promoted. In the second essay, a measurement model adapted to the realities of Mexican SMEs is proposed. The results suggest that human capital and organizational capital are consistent with previous studies of IC in SMEs. As for external capital, it presents some characteristics unique to the Mexican context. Moreover, despite the socio-economic disparities across regions in Mexico, a comparative analysis shows that the vision of managers does not seem to differ in terms of IC. Finally, despite the multitude of governmental programs at both national and local levels, very few SMEs seem to be reaping their benefits. The third essay takes into account the resource-based and the dynamic-capabilities views to examine IC in Mexican SMEs and its relation to competitive advantage. A typology is proposed and the examined SMEs are categorized accordingly. The results suggest that SMEs with dynamic capabilities have instituted processes within their organizations to respond more rapidly to change, allowing them to manage opportunities and threats. Moreover, they are willing to take more risks than their counterparts, who are characterized by less dynamism in seizing opportunities and transforming them into competitive advantages. Such processes are intrinsic to SMEs because they become part of the culture of organizations.
19
Grover, Vera Ligia. "Factors Contributing to Loss of Nursing Intellectual Capital". ScholarWorks, 2015. https://scholarworks.waldenu.edu/dissertations/751.
Testo completoAbstract (sommario):
In a Level II trauma center, experienced nurses are retiring from nursing positions, which is causing an unstable workforce. According to the literature, there are not enough experienced nurses to mentor the new nurses. Evidence suggests that experienced nurses are associated with improved patient outcomes and that experienced nurse mentors can improve the work environment for less experienced nurses. Focusing on Watson's theoretical framework of caring and Covell's theoretical framework of intellectual capital, this phenomenological study explored the lived experiences of a small group of nurses. Five nurses with 15 years of experience and who had served as mentors were selected for in-depth individual interviews. Open coding and thematic analysis were used to analyze the data, and 5 themes emerged: lengthening work shifts and related effects, increasing workload and responsibilities due to higher patient acuity, learning new technologies, mentoring with a decreased patient ratio, and surveying customers as the main focus of patient care. The results of this study guided the development of a proposal for a computer-based learning module on nurse mentoring. The module explains what mentoring is, the importance of mentoring, and proper ways to mentor. Implications for positive social change include retaining intellectual capital in an organization through mentoring positions for experienced nurses.
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St, Leon Mark Valentine. "Intellectual capital: Managerial perceptions of organisational knowledge resources". Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2000. https://ro.ecu.edu.au/theses/1384.
Testo completoAbstract (sommario):
This study addresses the question 'To what extent does organisational type and managerial role define managers' perception of Intellectual Capital?' Our understanding of the phenomenon of Intellectual Capital is an emerging one. The most recent attempts to describe and define Intellectual Capital identify a dynamic 'action' perspective as well as a static 'perception' perspective. Intellectual Capital broadly describes the resources of knowledge available to an organisation, whether embodied in human or non-human forms, and which are capable of being transformed into and codified as productive organisational assets. The emergence, development and application of concepts of Intellectual Capital herald the arrival of the Knowledge Era. The perception of Intellectual Capital as a major organisational resource and the active management of Knowledge Resources of which it is comprised may be strategically important to the continuous generation of organisational growth and comparative advantage. Organisational type as well as managerial function may be crucial to the recognition and management of Intellectual Capital. Two hypotheses were tested using a cross-sectional design. Specifically, the research was directed at five types of senior managers (general manager, finance, human resources, information technology and marketing) in three broad types of Australian organisations: business, government and non-profit organisations. A large sample of executives drawn from a range of organisations were surveyed on their reactions to a range of concepts that, the literature suggests, are associated with the management of Knowledge Resources. To address the 'perceptual' perspective on Intellectual Capital, it was first speculated that the type of organisation in which a manager is employed (business, government, government business enterprise or non-profit) and/or a managerial role (general manager, finance, human resource, information technology or marketing manager) and/or the interaction between organisational type and managerial role will significantly explain their perception of the financial value of the Knowledge Resources that could comprise the elements of Intellectual Capital. It was established that the effect of managerial role, but not organisational type, on managers' perception of the financial value of Intellectual Capital was significant. To address the 'action' perspective on Intellectual Capital, it was hypothesised that the type of organisation in which a manager is employed (business, government, government business enterprise or non-profit) and /or managerial role (general manager, finance, human resource, information technology or marketing) and/or the interaction between organisational type and managerial role will significantly explain their active management of the Knowledge Resources identified with the emerging concept of Intellectual Capital. It was found that organisational type, but not managerial role, significantly explains managers' tendency to actively manage Knowledge Resources. Since the commencement of research of this study, in 1996, discussion about Intellectual Capital and the closely associated issue of Knowledge Management has continued unabated. The most recent literature consulted (2000) suggests that these issues continue to mount in their importance and confirm the ascendancy of knowledge as a basic productive resource. However, in the absence of an established, cohesive body of theory and documented experience, widespread 'real world' experimentation will be required if these issues are to be satisfactorily addressed. If organisations are to more effectively identify, measure and manage their Intellectual Capital, the responsibilities for initiating and executing these tasks will fall upon the managers of organisations. This study has tentatively demonstrated that the perceptions that different types of Australian managers hold of Intellectual Capital lack uniformity and that different types of Australian organisations have yet to develop suitable policies and strategies that would facilitate its management. Unless these factors are addressed, the benefits Australian organisations could obtain from the Knowledge Era may be prejudiced or retarded.
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Sikorska, Małgorzata, e O. P. Kosenko. "Principles of intellectual-innovative technologies". Thesis, Харківський національний автомобільно-дорожній університет, 2018. http://repository.kpi.kharkov.ua/handle/KhPI-Press/36518.
Testo completo
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Thorén, Dennis, e Glenn Rickardsson. "Intellectual capital disclosure in Swedish "knowledge companies" : A study on how intellectual capital is accounted for in three Swedish knowledge companies". Thesis, Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-17171.
Testo completoAbstract (sommario):
Title: Intellectual capital disclosure in Swedish "knowledge companies" - a study on how intellectual capital is accounting for in three Swedish knowledge companies Problem: An organization has two kinds of assets; material assets and immaterial assets, also known as intellectual capital. There are straight forward ways of establishing the value of the material assets and stakeholders can easily find this information in either the income statement or the balance sheet. However modern businesses are increasingly reliant on their immaterial assets in order to generate value, since there is no equivalent to the balance sheet for immaterial assets - where do stakeholders find information on the subject, and how do the businesses themselves value intellectual capital? Purpose: In order to understand where and how companies disclose and value their intellectual capital, this thesis has analyzed the annual reports of three leading Swedish knowledge-companies from a two year period, and interviews have been conducted with key individuals at said companies. Methodology: Both qualitative and quantitative methods were used in this study. The qualitative part consists of primary data which was gathered through a questionnaire that was collected by e-mail, and secondary data was gathered from websites and financial reports of the selected companies. Qualitative data was gathered through the questionnaires alone, and processed through Spearman’s coefficient of rank correlation. Conclusion: The chosen companies have chosen not to disclose much of their intellectual capital in their annual reports, one company even removing the subsection intellectual capital from their annual report. It was found that human capital is the most valued component on intellectual capital. We have found that the selected companies do not use any specific method to valuate their intellectual capital. Keywords: intellectual capital, knowledge-company, annual report, disclosure, Sweden
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Guevara-Espejel, Daniel-Enrique. "Monitoring intellectual capital : a case study of a large company during the recent economic crisis". Thesis, Paris 11, 2011. http://www.theses.fr/2011PA111027/document.
Testo completoAbstract (sommario):
Now a day, the World has been experiencing the worst economic crisis since 1929, and this is considered as the “perfect storm”. In addition, the businesses and organizations are trying to be safe under this context. Based on Akerman cycle approach, this research focus on an organization case study that is trying to respond to an economic crisis it has been experiencing since 2009. Also, this investigation identifies how some of the businesses’ intangible assets are becoming relevant and they are trying to help during this situation, particularly right after the enterprise experienced some years of expansion and growth. The intangible assets considered are included in the intellectual capital taxonomy of the organization and also are grouped in the human, structural and relational capital sets. Moreover, there is a specific monitor of one of the intangible assets and it is more related to the sales quotation ratLe monde connaît aujourd’hui la plus grande crise depuis 1929, considérée par les chercheurs comme une «tempête parfaite». Dans ce contexte, les entreprises tentent de s’en sortir en cherchant des solutions et des alternatives possibles. Cette recherche se focalise sur l’étude du cas d’une grande entreprise qui tente de réagir face à la crise économique qu’elle subit depuis 2009. En se basant sur l’approche des cycles économiques d’ Akerman, cette recherche identifie la manière dontcertains actifs immatériels de l’entreprise deviennent importants en constituant des leviers capables d’apporter de l’aide dans une situation de crise, en particulier, lorsque l’entreprise a connu des années de croissance et de développement auparavant. Les actifs immatériels que nous considérons font partie du capital intellectuel de l’entreprise. Nous entendons par capital intellectuel, le capital humain, structurel et relationnel de l’entreprise. Il y a un pilotage spécifique de l'un des actifs immatériels, lié au taux de cotation des ventes
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Sgrò, Francesca. "Intellectual capital in non-profit organizations: an empirical analysis on the role of intellectual capital on the performance of social cooperative enterprises". Doctoral thesis, Urbino, 2018. http://hdl.handle.net/11576/2655811.
Testo completo
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Lam, Man-wing Edwin. "The HKSAR knowledge-based economy promotion and inclusion /". Click to view the E-thesis via HKUTO, 2006. http://sunzi.lib.hku.hk/hkuto/record/B36451927.
Testo completo
26
Vazquez, Francisco, e Markus Michalski. "The Importance of Intellectual Capital for the Entrepreneurial Firm". Thesis, Mälardalen University, School of Sustainable Development of Society and Technology, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-850.
Testo completoAbstract (sommario):
Entrepreneurship and Intellectual Capital (IC) have become important concepts for economies around the world over the last decades, even though, due to their multidisciplinary nature, different definitions have been developed concerning these concepts. There are some authors who regard these phenomena as being in strong opposition to traditional theories, such as economics, accounting, finance, to mention a few, but they have played a vital role for a better understanding of the success and/or failure of firms. In this paper we are going to address the factors influencing the success of the entrepreneurial firm, focusing on IC and the entrepreneur as the main contributors to this outcome. A theoretical model of analysis is presented illustrating how entrepreneurs utilize IC to lead firms towards success, which at the same time contributes back to the experience of the entrepreneur. The model will then be tested by applying it on BPM (Bau- & Projektmanagement GmbH), a German project management firm founded by Peter Christa that specializes in administrating small, medium, and large public construction projects, especially in the field of hospital redevelopment and expansion.
27
Hoffman, Anthony Michael. "Intellectual capital governance and the knowledge economy in Canada". Thesis, McGill University, 2003. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=80927.
Testo completoAbstract (sommario):
Intellectual capital, as opposed to traditional conceptions of intellectual property, is neither as simple to define nor as straightforward to protect and regulate. As companies in the financial services sector attempt the efficient management of increasingly voluminous and strategically important information and knowledge, governance mechanisms currently available in the Canadian context have not kept pace.This thesis is at once a retrospective and prospective examination of the regulation and control of intellectual capital. The first two substantive sections of this thesis are primarily definitive and contextualizing---first defining the nature of contemporary legal and managerial concepts of intellectual capital and property, then examining the varied legal frameworks from which an intellectual capital governance scheme is distilled. The final chapter attempts a synthesis of these definitions and legal approaches to the governance of intellectual capital. The keystones of this synthesis are twofold: first, uniform Canadian legislation; and second, a more focused incorporation of 'property rights' in intellectual capital.
28
Petersen, Herman, e Joacim Svensson. "Intellectual Capital Disclosures: The effect of mandatory Integrated Reporting". Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-30103.
Testo completoAbstract (sommario):
Purpose – The purpose of this thesis is to investigate how mandatory obligation to follow the International <IR> Framework while producing the corporate reports influence the intellectual capital disclosures in the reports. Research design – The study uses a disclosure scoreboard to score a selected sample of annual reports depending on whether it disclose intellectual capital information or not. The sample consists of companies listed in South Africa were it is mandatory to follow the integrated reporting framework and companies listen in Sweden where it is not mandatory to produce an integrated report. Empirical results and conclusion – The results of this thesis indicates that the mandatory use of the International <IR> Framework have an impact on the amount of intellectual capital disclosures. Further it concludes that higher level of compliance with the framework further increases the intellectual capital disclosure. Contribution – This study has been an early step towards concluding whether the use of integrated reporting has any effect on the amount of intellectual capital information disclosed in companies’ annual report.
29
Щербаченко, Вікторія Олексіївна, Виктория Алексеевна Щербаченко e Viktoriia Oleksiivna Shcherbachenko. "The increasing significance of intellectual capital in enterprise success". Thesis, Сумський державний університет, 2014. http://essuir.sumdu.edu.ua/handle/123456789/36889.
Testo completoAbstract (sommario):
Knowledge economy is the highest stage of post-industrial and innovative economy development and the foundation of the knowledge and information society. The term "knowledge economy" is often used as a synonym for the innovation economy. The process of such economy development is to improve the quality of human capital, to improve the life quality, to manufacture of high-tech knowledge, innovation and high-quality services.
When you are citing the document, use the following link http://essuir.sumdu.edu.ua/handle/123456789/36889
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Dooley, Emer. "Intellectual capital in the software industry : an empirical test /". Thesis, Connect to this title online; UW restricted, 2000. http://hdl.handle.net/1773/8733.
Testo completo
31
Bordianu, Andreea. "Intellectual capital measurement implications for organizational and market performance". Thesis, University of Leeds, 2014. http://etheses.whiterose.ac.uk/7330/.
Testo completoAbstract (sommario):
In the knowledge era, intellectual capital has been put forward as the key driver of corporate value and economic performance. In an economy which increasingly demands greater value creation it is essential to understand the mechanisms through which intellectual capital adds value. Despite this, the emerging picture of intellectual capital from an accounting perspective is somewhat confusing. The literature reveals mixed results about the performance enhancing properties of intellectual capital and says little about how this may be brought about. This thesis aims to bring better understanding and clarity to the topic. It begins by “taking a step back” and questioning whether the choice of measurement and its ability to adequately capture intellectual capital could be one of the reasons for the mixed results found in the literature. In then proceeds to pin down the IC-performance effect by taking a contingency approach that investigates the relationship across multiple performance aspects, a wide range of intellectual capital measures and different industry sectors. In order to frame this empirical work the thesis pulls together a highly fragmented literature from both accounting and strategic management disciplines with the goal of exploring how intellectual capital measurement and performance can be improved by taking an interdisciplinary approach. The findings show that the accounting discipline has the ability to capture intellectual capital and explain the mechanisms through which its elements add value to a company, but it faces difficulties and must be viewed in light of what other disciplines might add to the mix. In order to advance the measurement of intellectual capital measurement and its link to performance, the accounting profession has to accept that the existing objective measures cannot grasp some of the “soft” aspects of intellectual capital.
32
Li, Cing-da, e 黎慶達. "Intellectual Capital". Thesis, 2009. http://ndltd.ncl.edu.tw/handle/97928836033943645018.
Testo completoAbstract (sommario):
碩士國立臺灣科技大學
管理研究所
97
The study reviews the relevant literature of online learning and analyzes the functions of domestic and foreign online futures virtual trading platform first. Then it discusses the functionalities of online futures virtual trading platform. Not only the function of trading, clearing, and account, but we also found the online futures virtual trading platform should provide the relevant functions of multimedia courseware and virtual trading competition. These functions also should be integrated to make the online learning function becomes more and more perfect.
33
Li, Jing, e Musa Mangena. "Capital Market Pressures and the Format of Intellectual Capital Disclosure in Intellectual Capital Intensive Firms". 2014. http://hdl.handle.net/10454/9823.
Testo completoAbstract (sommario):
YesPurpose - 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. This study aims to examine the relation between presentation format of IC disclosures and three market factors (market-to-book ratio, share price volatility and multiple listing). Design/methodology/approach - Using content analysis, we 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 multiple listing is only related to text. Originality/value - Our 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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Siegel, Anne Trost Ralf. "Der Wert von "Intellectual Capital" : eine vergleichende Untersuchung der Methoden zum "Intellectual Capital Reporting" /". 2006. http://www.gbv.de/dms/ilmenau/abs/520772385siege.txt.
Testo completo
35
Tsai, Ching-chen, e 蔡青真. "Intellectual capital and equity valuation". Thesis, 2005. http://ndltd.ncl.edu.tw/handle/20414805887019538815.
Testo completoAbstract (sommario):
碩士國立中山大學
財務管理學系研究所
93
With the coming of knowledge economy, intellectual capital has become the most important sources of competitiveness. Because intellectual capital lacks uniform valuation and has nonconformity with the definition of GAAP intangible assets, most intellectual capital can’t be presented in financial reports. If we can consider intellectual capital in business valuation, we can assess firm’s intrinsic value more exactly. So this study is based on Ohlson (1995) model to examine the value relevance of human capital (human assets), structural capital (R&D assets) and relational capital (advertising assets). The empirical evidence shows that (1) human assets, R&D assets and advertising assets have significant positive relation with market value of firms, (2) the Ohlson (1995) model including the three assets components has greater value relevance, (3) the effect of human assets, R&D assets and advertising assets on business valuation are different among industries.
36
Tung, Pi-Mei, e 董碧玫. "The measurement of Intellectual Capital". Thesis, 2001. http://ndltd.ncl.edu.tw/handle/70457643312223165949.
Testo completoAbstract (sommario):
碩士國立中央大學
企業管理研究所
89
The objective of this paper is to explore the nature of intellectual capital and its determining factors. The traditional firms have deployed tangible assets such as land, plants, and equipments as the main sources of their competitive advantages. On the other hand, hi-tech firms employ knowledge-based capital and innovations to create their core competences. In the U.S, the acquiring prices are about 10 times of target high-tech firms’ book value for M&A cases in the past decades. In Taiwan, the market values of hi-tech sectors, especially electronic and software companies, stand for 7 to 8 times of their book values. Obviously, financial statements based on historical costs are not able to reflect true value of high-tech firms. This study uses the notions of intellectual capital and applies the LISREL method to analyze the determinant factors of value for intangible assets.in the 56 information software companies. The empirical results show that the process capital and human capital have positive effects on intellectual capital. This finding implies that hi-tech companies may understand their own competitive advantages through the reporting of intellectual capital, and investors may have more relevant information to make investment decisions.
37
Wu, Min, e 吳旻. "Intellectual Capital of Strategic Group". Thesis, 2010. http://ndltd.ncl.edu.tw/handle/10476483225255378716.
Testo completoAbstract (sommario):
碩士逢甲大學
會計所
98
In the knowledge economy, firms rely on the factors of production changes. Physical resources have been replaced by intangible intellectual capital, and intellectual capital has become a vital determinant of competitive advantage and main key to create business value for modern enterprises. Past literature indicates that the invisible factor of intelligence capital drives and creates enterprise value. By combining both resource-based theory (RBT) and intellectual capital (IC) theory, this study takes a strategic management approach in exploring the trends of intellectual capital strategic groups under knowledge-intensive industries and various intellectual capital strategies found between two industries, to facilitate the understanding of intellectual capital management strategy development, which provides maximum effects for intellectual capital in creating values in business. This study collected data from the 2007 U.S. S & P500 knowledge-intensive industries (GICS35 & 45) as the samples and used factor analysis to induce strategic dimensions for intellectual capital. It then further explored the relationship between the intellectual capital and value creation, followed by multidimensional scaling method and regression analysis to identify different intellectual capital strategy groups within each industry. The empirical results show: 1) intellectual capital has significant positive correlation with corporate value creation, hence is the value driver for enterprises; 2) different intellectual capital strategy groups exist among enterprises of the same industry and the levels of value creation among different groups varies significantly while value creation levels are relatively the same within the same intellectual capital strategy group. Through these empirical findings, it was found that the elements of intellectual capital which has the greatest impact on enterprises, constitute different intellectual capital strategy groups, subject to influences of different industrial characteristics, backgrounds, environments or corporate strategies; as limited resources shall be utilized for most crucial circumstances, companies should understand the relative relevant driver for the intellectual capital values, and subsequently create, accumulate and manage the important elements of their intellectual capital, in order to enhance their competitive advantages.
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Lin, Yan-Shing, e 林彥興. "Intellectual capital in strategic management". Thesis, 2010. http://ndltd.ncl.edu.tw/handle/16088372205028910789.
Testo completoAbstract (sommario):
碩士逢甲大學
會計所
98
However, combination of resource-based theory (resource-based theory; RBT) and the strategy is more related to lack of evidence (Lieberman and Montgomery, 1988; Seetoo, 1995). Therefore, the purpose of this study combined RBT with IC perspective to explore relationship of intellectual capital and creation of value, based on Grant’s ”resource-based approach to strategy analysis framework” to develop “Resource Thinking Strategy Aanalysis (RTSA)”, probed the process of resources and strategy. The study combined with RBT, intellectual capital and strategic management perspective, the use of factor analysis to create business value extraction motivation to explore the intellectual capital (human capital, innovation capital, process capital and customer/relationship capital) in the value creation of the role being played by the organizational strategy, as well as in response to development process. The empirical results show that intellectual capital and corporate value creation has the function of influence, further found “innovation capital” affected the most important value creation factors at GICS35, GICS45 by “human capital” the greatest impact. Empirical results demonstrate company''s value drivers may have influence along with the special background, environment or strategy of different industry. Consequently, the intellectual capital management strategy should have a discrepancy. This discrepancy can make the intellectual capital develop the biggest effect. Finally, this paper contributes academics and practicality to clarify the management implications of intellectual capital value drivers.
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Hung, Ying-Chih, e 洪英智. "Metrics for Construction Intellectual Capital". Thesis, 2003. http://ndltd.ncl.edu.tw/handle/93104016328942840257.
Testo completoAbstract (sommario):
碩士國立臺灣科技大學
營建工程系
91
The value of intangible assets become the key factors of successful enterprises in the knowledge economy age. In general, intangible assets and knowledge creation is defined as “Intellectual Capital” in enterprises. This study focuses on creating the value of intellectual capital for construction industry. First of all, the intellectual capital is differentiated as human capital, structural capital and relationship capital through literature review. With the application of Delphi Method, the author develops performance measurement metrics of construction intellectual capital. Finally, this developed construction performance measurement metrics is applied to survey the intellectual capital management among construction companies in Taiwan area. The research results not only shows the current managerial situation of intellectual capital but provides worthful information for construction companies practice knowledge management and develop intellectual capital.
40
Sandui, Margad-Erdene, e Margad-Erdene Sandui. "National Intellectual Capital of Mongolia". Thesis, 2016. http://ndltd.ncl.edu.tw/handle/92345756013394869017.
Testo completoAbstract (sommario):
碩士義守大學
管理碩博士班
104
The purpose of this study is to explore and explain what the National Intellectual Capital of Mongolia is, and its national wealth and factors that affect national competitive advantage using secondary data from worldwide sources in the last 10 years. National Intellectual Capital consists of five types of component capitals which are Human capital, Market capital, Process capital, Renewal capital and Financial capital. There are important arising countries with value, but still ignored by intellectual capital research, like Mongolia. Mongolians try to use the limited capital of mining first, but they need to develop the industry of unlimited resource, which is intellectual capital. National Intellectual Capital is an important aspect for the decision-making of policy makers and foriegn investers.
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Huang, Kuan Chun, e Kuan Chun Huang. "National Intellectual Capital of Malawi". Thesis, 2016. http://ndltd.ncl.edu.tw/handle/30439613711493761687.
Testo completoAbstract (sommario):
碩士義守大學
管理碩博士班
104
Intellectual capital is defined as ‘intellectual material – such as knowledge, information, intellectual property, experience – than can be put to use to create wealth’. The measurement of intellectual capital can be located in the micro (organization) level as well as in the macro (national or regional) level. This is a descriptive study on the intellectual capital of Malawi (Central Africa) where data was collected on the five types of national capital; these include human capital, market capital, process capital, renewal capital and financial capital. The aim of this study is to paint a clearer picture of the conditions regarding Malawi’s intangible assets in the hopes that the research can increase Malawi’s economic growth. Due to the large number of developing countries within Africa, a study that analyzes its national wealth (macro level) and the factors that may affect national competition will be quite important in assisting the decision-making from internal (government) and external (foreign) aid. This research can as well benefit the county’s policy reforms. Policy reforms in any country will impact the economic growth of a country, therefore if we analyze the factors affecting the country’s growth we can find solutions by changing the policy to ensure a competitive advantage. This study uses the research framework and methodology taken from another published work on Intellectual capital with slight modifications due to difficulties encountered during the data collection process. Based on the results of this study, suggestions and limitations of the research are presented to ensure an improved research for the any future research.
42
Kok, Johan Andrew. "Intellectual capital management at universities". Thesis, 2008. http://hdl.handle.net/10210/277.
Testo completoAbstract (sommario):
This research commenced by looking at what the knowledge economy is and what the driving forces are. In order to decide on how knowledge in this new economy can be managed, it was first necessary to define the concept of knowledge. The difference between tacit and explicit knowledge and the interaction between the two were discussed and at the end ways of managing this knowledge were investigated. In a discussion of the term knowledge management it was concluded that it can be regarded as the handling of tacit and explicit objects of knowledge through information systems, so that it enhances innovation and learning in the enterprise. However, when this knowledge is used for creating economic value, it becomes an item of capital and it is therefore necessary to determine what Intellectual Capital is. The history of Intellectual Capital was discussed and in defining Intellectual Capital seven different models for Intellectual Capital were studied. It was found that Intellectual Capital is subdivided into three major components, viz. Human Capital, Structural Capital and Customer Capital. Each of these components was then thoroughly described and discussed. The aim of the research was to study the explicit management and measurement models of Intellectual Capital that would improve understanding of the mechanisms by which value is created and extracted. The different approaches that can be followed in managing Intellectual Capital were investigated. It was concluded that the three major components cannot be seen as independent from each other and must therefore be managed as a whole. The management of the interaction between the three components can be seen as the management of the intellectual assets of an organisation and this consists of two phases, viz. value creation and value extraction. In order to determine how successful an organisation is in managing its Intellectual Capital this management needs to be measured. The vehicle for measuring performance is a model with a set of indicators in each of the three major components. It was found that measurement models can be divided into four major categories: • Market capitalisation methods • Return on assets methods • Direct intellectual capital methods, and • Scorecard methods. Twenty-seven different models were investigated in order to understand which indicators were necessary to measure Intellectual Capital in an organisation. In order to propose a new framework a study was firstly done on what a framework should look like and which elements should be included. Thereafter an investigation was done to determine which indicators should be included in such a framework. As it was found that such a framework is very organisation-specific, a brief overview of the RAU was given and according to the strategic objectives of the University as set out in the three-year rolling plan a set of indicators was decided upon. It was necessary that each of these indicators indicate whether the University had been successful in the key performance area through the management of its Intellectual Capital. The criteria and indicators identified were applied in the composition of a new model in an effort to find a suitable model for use at universities. The evaluation process turned up the scorecard models as the most suitable for applying in this instance. An attempt was therefore made to modify and adjust these types of models to answer all the requirements of the University. Meeting the requirement that indicators from all three major components must be present was possible. Efforts to adapt existing models in such a way that sub-components can also be measured were met successfully. This model was then tested at RAU and it was measured whether the management of Intellectual Capital contributed to reaching the University’s strategic goals.Prof. A.S.A. Du Toit
43
Hsing-Pei, Wu, e 吳幸蓓. "Managerial Ability and Intellectual Capital". Thesis, 2018. http://ndltd.ncl.edu.tw/handle/mu77n9.
Testo completoAbstract (sommario):
碩士國立中山大學
財務管理學系研究所
106
This paper examines the relationship between managerial ability and intellectual capital between 1983 and 2015. I predict a positive relationship because firms operated by more-able managers can increase the value of intellectual capital. Regression analysis reveals a significant and positive relationship between managerial ability and the value of intellectual capital. As a result, the relationship is significant in some industries, including manufacturing, the utility sector, wholesale trade. In sum, evidence suggests that managers with greater ability play an important role in increasing the value of intellectual capital.
44
Tai, Chin-I., e 戴靜怡. "A Study of the Relationship among Intellectual Capital Performance, Intellectual Capital Disclosure, and Crediting Policy". Thesis, 2006. http://ndltd.ncl.edu.tw/handle/77494437101769116808.
Testo completoAbstract (sommario):
碩士大葉大學
會計資訊學系碩士班
94
The discosure of the information about intellectual capital(IC) becomes the voluntary disclosure to compensate the weakness of the traditional financial statements. The proposals of this thesis are investigating the current state of how the companies in the electoric industry in Taiwan disclose their IC information, seeing the evaluations of the IC performance recognized by further studies really reflect the value of IC or not, verifing the extent of the IC performance effecting the IC disclosure, and evaluating the extent of the IC performance and the IC disclosure effecting the bank crediting policy. This thesis applied the research about IC by S. Mitchell Williams in 2001, and analyzes the sample of firms which have better proforamnce in the information discosure examing system evaluated by Taiwan Securities & Futures Information Center commended by Taiwan Stock Exchange (TSE) and Gre-Tai Securities Market (GTSM) on May, 17, 2004, and had debt found from banks in 2004 in the electiric industry. The empirical results are summarized as follows: 1. There is postive effect between IC performance and long-term bank debt rate. 2. There is postive effect between IC performance and IC disclosure. 3. There is negetive effect between IC performance and short-term bank debt ratio. 4. There is postive effect between IC performance and short-term bank debt rate.
45
Moolman, Sindiswa. "Intellectual capital: measurement, recognition and reporting". Diss., 2011. http://hdl.handle.net/10500/4847.
Testo completoAbstract (sommario):
The main purpose of this study is to examine the need to modify the theory of accounting to ensure a standardised and comparable approach when accounting and reporting on intellectual capital.
A literature review is used to describe intellectual capital categories and how to measure, recognise and report these assets in the financial statements on an entity. Financial reporting operates around strict requirements that are statement of financial position biased posing significant challenges in recognising and disclosing intellectual capital. The study also uses content analysis of corporate annual reports of the top 40 companies listed on the JSE Ltd in 2009 to determine the extent of intellectual capital reporting by these companies.
Measuring and recognising intellectual capital in financial reporting is not limited by the requirements in respect of statutory disclosures, discretionary and contextual disclosures are recommended. Results of the content analysis show that companies use these discretionary and contextual disclosures to communicate information on intellectual capital.Financial Accounting
M. Com. (Accounting)
46
Mo-AnChu e 朱默庵. "Intellectual Capital and New Product Development". Thesis, 2010. http://ndltd.ncl.edu.tw/handle/47032793719990853721.
Testo completoAbstract (sommario):
博士國立成功大學
企業管理學系碩博士班
98
The purpose of this research is to examine the interrelationships between three dimensions of intellectual capital and new product development performance. The author employed a questionnaire approach designed to collect data for further testing the validity of five research hypotheses proposed in the present study. The empirical regression and structural equation modeling estimation results indicate that human and organizational capitals are both positively related to customer capital which, in turn, has a positive effect on new product development performance. Drawing on a sample of 93 projects, the present study found that customer capital acts as a mechanism that transmits the positive effects of human/organizational capital to new product development performance. Finally, theoretical contribution, managerial implications, and future research directions are discussed.
47
Yeh, Charles Jen-Horn, e 葉建宏. "Intellectual Capital Measurement of Purchasing Management". Thesis, 2004. http://ndltd.ncl.edu.tw/handle/86583868575857350356.
Testo completoAbstract (sommario):
碩士國立交通大學
科技管理學程碩士班
92
This thesis focuses on a study of purchasing management and its intellectual capital measurement of Taiwan’s hi-tech industries. A projector maker in SBIP is employed as a case study。Taiwan’s traditional industries have been very keen in mass production and quality improvement, while the hi-tech industries are of more in R&D and marketing activities. Nonetheless, both of them consider purchasing management as one of the supporting activities. Up to date, in order to survive in the global market, how to improve the corporate intellectual capitals with purchasing management becomes one of the key issues for competitiveness. It is not uncommon that production requires around 70~85% cost in terms of component parts in the high-tech manufacturing. The purchasing activity exerts significant impacts on the profit of corporate operation. This thesis analyzes the status of a projector maker’s 5 BU purchasing management through a strategic analysis model including environment, organization and co-opetition factors. A case study, using the qualitative questionnaires survey, in-depth expert interview and document analysis, creates a performance index to measure the intellectual capital of the company in this research.
48
Tsai, Chia Hua, e 蔡佳樺. "Intellectual Capital, Corporate Governance and Performance". Thesis, 2011. http://ndltd.ncl.edu.tw/handle/45062379659946663915.
Testo completoAbstract (sommario):
碩士長庚大學
工商管理學系
99
This study examines the relationship among intellectual capital, capital structure, ownership structure, and firm performance. We use Pooled Least Squares (OLS) multiple regressions analysis to examine the relationship among the related variables. The observations are the firms in 2004 to 2008 of R&D intensive industry in Taiwan. In order to consider firm performance in different aspects, the Tobin’s Q and stock return are two major performance variables in this study. Besides, in order to observe the relationship among performance, capital structure, and ownership structure of firms with various characteristics, this study classifies the observations with two methods, the rank of stock performance and the control type of firms. Firstly, we discuss the relationship between performance and related variables in firms that are ranked in top 30% stock return, middle 40% stock return, and last 30% stock return. Next, we discuss the firms of family control type and firms of professional manager control type. We find that the intellectual capital, capital structure and ownership structure are significantly related to firm performance according to different firm characteristics. Moreover, we also find that the performance variable, Tobin’s Q, is more relevant to the independent variables than the other performance variable stock return does.
49
Wang, Liang-Chu, e 王亮衢. "Performance of Optoelectrics Industry - Intellectual Capital Perspective". Thesis, 2008. http://ndltd.ncl.edu.tw/handle/mzurjd.
Testo completoAbstract (sommario):
碩士銘傳大學
國際企業學系碩士班
96
In Taiwan, the company was accrued gain not only from finance statement and tangible assets. It’s not competitive advantage. The intellectual asset substitutes for the tangible asset gradually. The intellectual asset becomes the origin which the company makes a profit. This study was think import factor which evaluated to performance. The purpose of this paper is acceded to intellectual capital that to estimate Optoelectrics industry performance. The study think product quality was external factor of clincher and influence of Optoelectrics industry performance. Because of high quality product was increase sales and advance cooperation between the two businesses. The study method can be divided into two parts is Data Envelopment Analysis (DEA) has calculated efficiency and Tobit analysis in Taiwan of Optoelectrics industry during 2000~2006. The results were obtained: 1. in 2001 and 2002, the efficiency was 0.763 and 0.681 that lower than other years. The study was think Optoelectrics was influenced that reason of business cycle was bad. 2. The external factor of industry that product quality was conspicuously influence to performance.
50
施議淦. "The Relationship between Intellectual Capital and Productivity∼". Thesis, 2006. http://ndltd.ncl.edu.tw/handle/36116543992005984051.
Testo completoAbstract (sommario):
碩士國立彰化師範大學
會計學系企業高階管理
94
In knowledge economy nowadays, the edges for an enterprise were no longer the traditional production factors such as the land and other visible fixed assets. Instead the key factors for a successful enterprise lie in the invisible fixed assets, the value created by knowledge, etc. This survey focuses on studying the connection between “Intellectual Capital” and “Productivity” which is built based on the “Economy Value Added” by Stern et al. on 1995 and also the “Cobb-Douglas Production Function of Expansion Model” in the economy theory. In addition, the influence of the Intellectual Capital related to Innovation Capital”, “Manpower Capital”, “Customer Capital”, and “Procedure Capital” on the productivity according to the pilot ideation of “Intellectual Capital” by Skandia is discussed at the same time. This survey target is the IPO Taiwanese Chemical Industries. The period is from 1998 to 2004 and adapts the statistical analysis of description, relative check, regression-analysis, sensitive analysis, and so on to prove our assumption. The results are positive and show that the employee’s salary standard, profit sharing (agential variables for Manpower Capital), advertisement expenses (agential variables for Customer Capital), research and development expenditure, technology improvement expenses (agential variables for Innovation Capital) and employee allocation rates (agential variables for Procedure Capital) have great connection with their productivity. Therefore, the chemical industry can improve their operation procedures, even to increase their productivity by inputting the major production factors as above.