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Добірка наукової літератури з теми "Intellectual capital of company"

Автор: Grafiati

Опубліковано: 30 травня 2022

Оновлено: 31 травня 2022

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Статті в журналах з теми "Intellectual capital of company"

Berzkalne, Irina, and Elvira Zelgalve. "Intellectual Capital and Company Value." Procedia - Social and Behavioral Sciences 110 (January 2014): 887–96. http://dx.doi.org/10.1016/j.sbspro.2013.12.934.

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Aleshkina, O. V., and F. F. Galimova. "INTELLECTUAL CAPITAL OF THE COMPANY." Vector Economy, no. 1 (2021): 47. http://dx.doi.org/10.51691/2500-3666_2021_1_1.

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Sutanto, Natalia, and I. Gede Siswantaya. "PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA." MODUS 26, no. 1 (March 20, 2016): 1. http://dx.doi.org/10.24002/modus.v26i1.574.

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The purpose of this study is to test empirically the relationship between intellectual capital and frm performance. Intellectual capital is measured using the method Pulic namely value added intellectual coefcient (value added intellectual coefcient-VAICTM) as a measure of the efciency of venture capital and intellectual capital. The companyâ€™s performance is measured using four indicators, namely ROA, ATO, ROE, and MB. Te sample used by 27 companies listed banking sector in Indonesia Stock Exchange f rom 2007 until 2012. Data analysis too lused to test the hypothesis is Partial least square (PLS). Hypothesis test results show evidence that intellectual capital and signifcant positive efect on company performance and future performance of the company. For the rate of growth in intellectual capital (ROGIC) did not signifcantly afect the future performance of the company.Keywords:Â intellectual capital, company performance, Partial Least Square (PLS)

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Fawzi Shubita, Mohammad. "Intellectual capital components and industrial firm’s performance." Problems and Perspectives in Management 20, no. 1 (April 6, 2022): 554–63. http://dx.doi.org/10.21511/ppm.20(1).2022.44.

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The study aims to determine the connection between intellectual capital (IC) and financial performance of the Jordanian industrial listed companies. The methodology uses regression models, the IC will be measured using the VAIC model (value-added intellectual coefficient), on the other hand, company performance will be measured using return on equity (ROE). The main model includes financial leverage as a control variable to study the leverage role in the association between IC and return on equity. The study also investigates the incremental information content for intellectual capital components in explaining the change in firm performance. In addition, the size effect is studied to show if the company’s size affects the link between ROE and IC. The sample for this study is 77 Jordanian industrial firms and 788 company-year observations during the period 2006–2020. The study results are as follows: Intellectual capital has an important influence on industrial firm performance; Intellectual capital components have a significant impact on industrial firm performance. In particular, human capital efficiency (HCE) and capital employed efficiency (CEE) have a positive influence on ROE, and structural Capital efficiency (SCE) has a negative impact on firm performance. Lastly, firm size has an effect on the relationship between IC and industrial company performance.

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Bollen, Laury, Philip Vergauwen, and Stephanie Schnieders. "Linking intellectual capital and intellectual property to company performance." Management Decision 43, no. 9 (October 2005): 1161–85. http://dx.doi.org/10.1108/00251740510626254.

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Sundac, Dragomir, and Irena Fatur Krmpotić. "MEASUREMENT AND MANAGEMENT OF INTELLECTUAL CAPITAL∗." Tourism and hospitality management 15, no. 2 (2009): 279–90. http://dx.doi.org/10.20867/thm.15.2.11.

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Анотація:

Modern companies work in the conditions of so called New economy, where the knowledge becomes the basic economic resource. Traditional resources as land, capital and labour are determined by diminishing returns; knowledge instead is connected with increasing returns. Knowledge that can be used in the company for creating value represents the intellectual capital. By measuring intellectual capital, company can manage it. This paper shows concise overview of used methods for measuring intellectual capital. Authors measured intellectual capital in four companies in Croatia using Calculated Intangible Value (CIV) as a method. Results of measuring intellectual capital are complemented with traditional financial ratios. However, intellectual capital statement gives real outlook in competitive advantage of certain company. Every modern company should measure its intellectual capital value and report it as a supplement to traditional balance sheets.

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Turnip, Gipson Guido, Nelvirita Nelvirita, and Mayar Afriyenti. "The Influence of Company Size, Profitability, Leverage and Length of Listing on Intellectual Capital Disclosures." JURNAL EKSPLORASI AKUNTANSI 3, no. 1 (April 19, 2021): 112–36. http://dx.doi.org/10.24036/jea.v3i1.357.

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This research explains and discuss the effect of company size, profitability, leverage and length of listing on intellectual capital disclosure in the annual report of manufacturing companies listed on the Bursa Efek Indonesia for period 2010 to 2013.The purpose of this research to empirically prove whether company size, profitability, leverage and length of listing on intellectual capital disclosures.This research uses quantitative method. Author quantifies the items of intellectual capital in the annual report to get the value’s independent variable. Meanwhile, the author calculates the natural logarithm on balance sheet as the size company variable, Return on Assets as the profitability variable, total debt to equity as the leverage variable, and calculated age company since listed on Bursa Efek Indonesia as length of listing variable.There are four items as the result of this research. First, company size does not affect the intellectual capital disclosures Second, profitability does not affect the intellectual capital disclosures. Third, company leverage has no effect on intellectual capital disclosures. The last, the length of listing has a significant positive effect on the intellectual capital disclosures

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Rumini, Rumini, Bambang Sugiharto, and Asep Kurniawan. "THE MODERATING EFFECT OF COMPETITIVE STRATEGIES ON INTELECTUAL CAPITAL AND COMPANY VALUE IN BANKING COMPANIES." ACCRUALS 3, no. 1 (March 29, 2019): 92–105. http://dx.doi.org/10.35310/accruals.v3i1.43.

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Анотація:

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

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SHATREVICH, Vladimir, Deniss ŠČEULOVS, and Elina GAILE-SARKANE. "DYNAMIC INTELLECTUAL CAPITAL MODEL IN A COMPANY." Business, Management and Education 13, no. 1 (June 29, 2015): 76–94. http://dx.doi.org/10.3846/bme.2015.265.

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Анотація:

The aim of this paper is to indicate the relations between company’s value added (VA) and intangible assets. Authors declare that Intellectual capital (IC) is one of the most relevant intangibles for a company, and the concept with measurement, and the relation with value creation is necessary for modern markets. Since relationship between IC elements and VA are complicated, this paper is aimed to create a usable dynamic model for building company’s value added through intellectual capital. The model is incorporating that outputs from IC elements are not homogeneously received and made some contributions to dynamic nature of IC relation and VA. Variables that will help companies to evaluate contribution of each element of IC are added to the model. This paper emphasizes the importance of a company’s IC and the positive interaction between them in generating profits for company.

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Faisal, Fahmi Achmad, Suwandi Suwandi, and Nyimas Wardatul Afiqoh. "FACTORS OF COMPANY VALUE: A STUDY BASED ON INTELLECTUAL CAPITAL, COMPANY GROWTH, AND COMPANY PERFORMANCE." JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) 2, no. 2 (April 7, 2021): 153–72. http://dx.doi.org/10.37715/jaef.v2i2.1833.

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This study aims to examine the effect of intellectual capital, growth, and company performance. This research uses a quantitative approach and the sample used is 32 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2017 period which were obtained through a purposive sampling method. The analytical technique used is multiple linear regression with the help of SPPS 2.2 for Windows. The results of the study show that the variable intellectual capital and company performance have a significant positive effect on the value of the company in manufacturing companies, this indicates that these two variables can be made by investors as a measure of investment in the company. Instead, the growth variable of the company shows a non-significant negative effect on the value of the company, it can be interpreted that the growth of the company is not a consideration of investors to invest in the company. The percentage of the influence of independent variables is Intellectual Capital, Company Growth and Performance.

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Більше джерел

Дисертації з теми "Intellectual capital of company"

Thorén, Dennis, and 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.

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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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Garnyk, Liudmyla Petrivna, and I. I. Snihurova. "Management of higher education for intellectual capital of company formation." Thesis, Національний технічний університет "Харківський політехнічний інститут", 2018. http://repository.kpi.kharkov.ua/handle/KhPI-Press/49277.

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Culture determines and creates educational content, its concepts and methodology. Readiness and responsibility to deconstruction of traditional beliefs, viewpoints and practices that are getting to compromise threw common human values have formed fundament of philosophy of modern education. Great influence on establishment of intercultural formal and non-formal education as like as its philosophy was made by global corporate development with its main strategic resource - knowledge - generated by socially and culturally flexible highly qualified experts. In our research we made attempt to observe main turning points of formation and further development of contemporary intercultural education paradigm in relation with trends of social and economic development in global and postmodern philosophy of education contexts.
Культура визначає і створює зміст освіти, її концепції та методологію. Готовність і спроможність до трансформації традиційних уявлень, світоглядів і практик, які досягають компромісу, апелюючи до загальнолюдських цінностей, сформували фундамент філософії сучасної освіти. Значний вплив на виникнення інтеркультурної формальної та неформальної освіти так само, як і їх філософії, було здійснено розвитком глобалізації, зокрема через її головний стратегічний ресурс - знання - згенероване соціально та культурно мобільними висококваліфікованими експертами. У цьому дослідженні ми здійснили спробу оглянути головні чинники формування та подальшого розвитку сучасної парадигми інтеркультурної освіти, зважаючи на її зв'язки з трендами соціального та економічного розвитку в контекстах світової та постмодерної філософії освіти.

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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.

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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 rat
Le 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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Folkare, Erik, and Annika Andersson. "Company characteristics and voluntary disclosure of intellectual capital : A study on Swedish listed companies." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-26440.

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Purpose – The purpose of this thesis is to identify the determinants of voluntary disclosure of intellectual capital in a Swedish context in 2013. Research design – The thesis is a quantitative, cross sectional study. The data is collected from firms’ annual reports using a disclosure index developed by Bukh et al. (2005). The data was analysed using ANOVA, Mann Whitney U-test and Pearson’s’ r. Findings – The drivers of voluntary disclosure in a Swedish context are industry type, age and size. There was no significant relationship found between ownership concentration, leverage and profitability and the amount of voluntary disclosure. Contribution – There has been a limited amount of research performed on Swedish companies and voluntary disclosure. This study contribute trough mapping the disclosure situation in Sweden. The study also offers an insight to the situation the year before the new directive (2014/95/EU). Value – This paper gives a recent depiction of the disclosure situation in Sweden. The thesis has a more extended theoretical framework than previous studies and interpret the result with four different theories.

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Li, Jing. "An investigation of intellectual capital disclosure in annual reports of UK firms : practices and determinants." Thesis, University of Bradford, 2009. http://hdl.handle.net/10454/4331.

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This study examines the intellectual capital (IC) disclosure practices in the annual reports of 100 listed UK firms selected from sectors considered to be IC-intensive. It also investigates the possible determinants of such disclosure practices from the three perspectives of corporate governance structure, company characteristics and market factors. IC disclosures were captured using content analysis, and were measured by a disclosure index, supported by word count and percentage of word count metrics to assess the variety, volume and focus of IC disclosure respectively, at both overall and subcategory levels. The presentational formats and locations of IC disclosures were also recorded. The results indicate that the UK firms sampled provide considerable IC information in their annual reports, mainly in text form, with popular use of numerical information, while the use of graphs and pictures for many IC elements remains low. The distribution of IC disclosures, captured in three categories, varies by the three measures of disclosure applied. IC information was found in virtually all sections of the annual report and was most concentrated in the Operating and Financial Review section. IC terms typically used in the academic literature do not feature in the sampled annual reports. The results of the statistical analyses based on the three measures of IC disclosure indicate significant associations with a number of corporate governance factors (i.e. board composition, share concentration, audit committee size and frequency of meeting, board directors' shareholding, audit committee directors' shareholding, and board directors with cross-directorships), company characteristics (i.e. firm size, profitability, and listing age), and market factors (i.e. 'hidden value', share price volatility, share turnover, and multiple listing). These findings offer support for a number of theories, such as information asymmetry, agency and signalling theory. The influence of these explanatory factors on human, structural and relational capital disclosures, based on all three disclosure measure metrics, as well as on the format of IC disclosure, was also explored. The study also finds that its IC framework is more effective than a less detailed framework used in prior studies for the purpose of examining IC disclosure practice and its determinants. The study contributes to the further advancement of the state of knowledge in relation to IC disclosure both empirically and methodologically. It provides information users, preparers, regulatory bodies and academics with a state-of-the-art understanding of IC disclosure practices in the annual report. The transparent content analysis process enables future replication and comparison of results. The rigorous measurements of IC disclosure, the greater specificity of disclosure about the location and presentational format, and the more detailed IC research framework can be usefully applied by other studies. By examining the relationship between explanatory factors and IC disclosure, it helps shareholders and other groups of information users as well as the regulatory bodies to identify factors that may encourage IC disclosure in the annual report.

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Petkovic, Milos. "Relationship between Investments in Intellectual Capital and Company's Book Value : evidence from French Companies (2008-2016)." Thesis, Université Côte d'Azur (ComUE), 2019. http://www.theses.fr/2019AZUR0003/document.

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Анотація:

Objectif: Le capital intellectuel est une ressource stratégique qui joue un rôle important dans le processus de création de valeur. Le sujet du capital intellectuel a été intéressant au cours des dernières décennies en tenant compte du fait que le vingtième siècle est un siècle d’idées, de connaissances, d’innovations, d’informations et de changements. Parallèlement, le marché financier est devenu influent sur le marché mondial, le capital intellectuel a donc joué un rôle très important. La plupart des recherches ont pour but d'identifier le lien entre le capital intellectuel et les performances financières à court terme, telles que les bénéfices, les parts de marché, les chiffres d'affaires ou la valeur marchande. Cette recherche vise à combler les lacunes de la littérature lorsqu'il s'agit de la valeur comptable totale en tant que performance finale. En améliorant la valeur comptable totale de la société et en créant de nouveaux actifs grâce à la capitalisation des investissements en composants de capital intellectuel, la société génère des avantages à long terme.Méthodologie: Nous avons inclus 498 entreprises françaises et 475 dans une analyse statistique de corrélation complexe respectivement dans deux modèles de recherche principaux. Les informations financières sont extraites de la base de données financières «Point Risk» pour répondre à la question de recherche principale. Le modèle utilisé dans cette étude est le modèle d'évaluation de la transformation du capital intellectuel (ICTEM) développé par Molodchik et al. (2012). Ce modèle étudie le processus de transformation du capital intellectuel dans la performance d’une entreprise.Constatations: Les entreprises transforment et capitalisent leurs investissements dans les composantes du capital intellectuel en actifs concrets de la valeur comptable totale. Les trois principales composantes du capital intellectuel dans lesquelles les entreprises investissent sont: le capital humain, le capital organisationnel et le capital relationnel.Conséquences et limites: La principale contribution de notre recherche est l’identification du lien entre les investissements dans les composantes du capital intellectuel et la valeur comptable totale de la société en tant que performance finale. Jusqu’à présent, la valeur comptable totale de la performance finale d’une entreprise n’était pas utilisée en corrélation avec le capital intellectuel et ses investissements.Les limites de l’étude sont la recherche d’informations financières adéquates sur les entreprises qui seront utilisées dans une analyse. Les informations financières, telles que les dépenses de marketing et les dépenses de R & D, ne sont pas toujours disponibles dans les comptes des entreprises.Caractéristique originale: cette étude présente la première vérification de la relation positive entre les investissements dans les composantes du capital intellectuel et la valeur comptable totale de la société
Objective: Intellectual capital is a strategic resource that plays an important role in the value creation process. Taking into account that the twentieth century is a century of ideas, knowledge, innovations, information and changes, intellectual capital has been an interesting topic over the past few decades. At the same time, the financial market has become influential in the global market, so intellectual capital found a very important role for itself. Most of the research is aimed at identifying the relation between intellectual capital and short-term financial performance, such as profits, market shares, turnovers, or market value. This research aims to fill the gap in the literature that relates to the total book value as a final performance. By improving the total book value of a company and creating new assets through the capitalization of investments in intellectual capital components, a company generates benefits on a long-term basis. Methodology: We included 498 and 475 French companies in a complex correlation statistical analysis in two main research models respectively. The financial information was obtained from the financial database “Point Risk” for the purpose of addressing the main research question. The model used in the study is the Intellectual Capital Transformation Evaluating Model (ICTEM) developed by Molodchik et al. (2012). This model investigates the process of intellectual capital transformation in the performance of a company.Findings: Companies transform and capitalize their investments in intellectual capital components into concrete assets in the total book value. The three main intellectual capital components that companies invest in are: human capital, organizational capital and relational capital. Implications and limitations: The main contribution of our research is the identification of the link between investments in intellectual capital components and a company’s total book value as final performance. Until now, the total book value as company final performance has not been used in correlation with intellectual capital and its investments. There are limitations of the study. One of them is to find adequate financial information about companies that will be used in an analysis and another one is financial information, such as marketing expenses and R&D expenses, which is not always available in the accounts of a company. Original feature: This study presents the first verification of a positive relationship between investments in intellectual capital components and a company’s total book value

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Andersson, Mikael, and Tobias Wiklund. "The 21st century company's true value : Intellectual capital disclosure and share prices on Nasdaq OMXS30." Thesis, Umeå universitet, Företagsekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-57132.

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The study investigates the relationship between intellectual capital and share prices on the Nasdaq OMXS30 companies between 2001 and 2010. This, by using content analysis to score the companies' disclosure of intellectual capital and linear regression to test for a relationship with the corresponding share prices. We find a significant positive relationship between Price and Intellectual capital only for one of its subcategories: Internal Capital. The other two, Human Capital and External Capital, were both negatively correlated, explaining why we could not see a relationship between our total Intellectual capital score and price. Apart from this, we see that the average IC disclosure increased significantly during our researched time period and that IC disclosure in knowledge-intensive companies is statistically higher than for capital-intensive companies when it comes to External Capital and Human Capital. For Internal Capital, as well as for Total intellectual capital disclosure, we could not see any difference.

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Nogueira, Cid Garcia. "Capital intelectual: formas de relatar e elo com valoração de empresas." Universidade Presbiteriana Mackenzie, 2010. http://tede.mackenzie.br/jspui/handle/tede/513.

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Анотація:

Made available in DSpace on 2016-03-15T19:25:28Z (GMT). No. of bitstreams: 1 Cid Garcia Nogueira.pdf: 4894956 bytes, checksum: 1759dd8e8f8a2857e387007d946190e6 (MD5) Previous issue date: 2010-08-25
The accounting records which have been created based on the owners concern, motivated on his ownership protection and property control, became subject to publicity, as far as the entrepreneurship began to fit the modern corporation feature, what implies in the countries where the capitalism system applies a must for issuing the Balance Sheet and the Annual Income Statement. Due to the growing gap between the book value, which is performed under the Generally Accepted Accounting Principles, and the market value, there comes a need to provide a uniform procedure and a disclosure for that issue in order to report and analyze the available information within a diverse way, which has been the trend to report and announce the corporation valuation and performance. This job seeks reporting some procedures that have been recently performed, informing more properly the stakeholders, concerning the pub-lic corporations, their value in currency, and testing a model based on obtainable open data basis elements.
Os registros contábeis que foram primordialmente criados por interesse dos proprietários do empreendimento, com motivação na preservação de sua propriedade e no controle de seu patrimônio, passaram a se revestir da característica de publicidade, na medida em que o empreendimento passou a enquadrar-se na característica jurídica de sociedade anônima, que, basicamente em todos os países de sistema capitalista, deve publicar o Balanço Patrimonial e a Demonstração do Resultado do Exercício. Em função do descolamento do valor contábil financeiro, que é elaborado seguindo as normas vigentes previstas nos Princípios Contábeis Geralmente Aceitos, em relação ao valor de mercado, tem surgido a necessidade de se apresentar, de modo uniforme e transparente, esse aspecto através de uma forma diversa de relatar e analisar as informações disponíveis, o que tem sido a tendência para demonstrar e tornar públicos o valor e o desempenho da sociedade anônima. Este trabalho busca relatar alguns procedimentos que têm sido elaborados para informar de maneira mais adequada às pessoas que detêm interesse nesse tipo de sociedade de capital aberto o seu valor expresso em moeda, e testar uma modalidade com base em elementos de base dados obteníveis pelo público em geral.

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Pawlowsky, Peter, Aylin Gözalan, and Simone Schmid. "Wettbewerbsfaktor Wissen: Managementpraxis von Wissen und Intellectual Capital in Deutschland - Eine repräsentative Unternehmensbefragung zum Status quo." Universitätsbibliothek Chemnitz, 2011. http://nbn-resolving.de/urn:nbn:de:bsz:ch1-qucosa-75442.

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In einer wissensbasierten Wirtschaft basiert die Wettbewerbsfähigkeit zunehmend auf den intangiblen Unternehmensressourcen. Doch was für eine Relevanz räumen Führungspersonen in der deutschen Wirtschaft dem Wissens- und Intellectual Capital Management (WM/ICM) ein? Im Auftrag des Bundesministeriums für Wirtschaft und Technologie (BMWi) hat die Forschungsstelle für organisationale Kompetenz und Strategie an der Technischen Universität Chemnitz anhand einer repräsentativen Stichprobe von 3401 Unternehmen den Stand der Wissensmanagement-Aktivitäten in der deutschen Wirtschaft erfasst. Desweiteren ist die Studie folgenden Fragestellungen nachgegangen: - Was sind die möglichen Einflussfaktoren für den Einsatz von WM /ICM-Maßnahmen? - Was für eine Bedeutung hat das WM /ICM für den Unternehmenserfolg und die Wettbewerbsfähigkeit zu untersuchen. Ein wesentliches Studienergebnis ist, dass die Ressource Wissen zum zentralen Produktions-/Wettbewerbsfaktor in der deutschen Wirtschaft avanciert ist. Dabei werden WM/ICM-Aktivitäten weniger von Betriebsgrößen und Branchen als von Geschäftsstrategien und Kernkompetenzen bestimmt. Neben dem Studienergebnis, dass Wissensmanagement besonders in den Unternehmen stark ausgeprägt ist, wo eine starke kunden-, qualitäts-, und personalgetriebene Wettbewerbsstrategie im Vordergrund steht, wurden weitere Einflussgrößen eruiert
In a knowledge based economy competitiveness is primarily based on the intangibles of a firm. But what relevance is actually given to the Management of organizational knowledge and intellectual Capital (KM/ICM) in the German economy? The Institute of Personnel Management and Leadership studies at the Chemnitz University of Technology has conducted a company survey on KM/ICM with a representative sample size of 3401 firms in order to capture the status-quo of KM/ICM- activities within the German economy. Additionally, two other main research questions have been addressed: - What are the potential drivers for the implementation of KM/ ICM? - How do KM/ ICM activities relate to organizational performance? A crucial study result reveals knowledge as a crucial production – and competitive factor in the german economy. Here, the implementation of KM/ICM is rather determined by business strategies and core competencies than firm characteristics like industry sector or firm size. Besides the findings, that KM–activities especially prevail in those firms with a predominant customer, employee and innovation orientated strategy,further KM/ICM drivers have been evaluated

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Van, der Walt Dorothy Edna. "The effect of mergers on knowledge loss in an IT Company : a case study." Thesis, Stellenbosch : University of Stellenbosch, 2006. http://hdl.handle.net/10019.1/3365.

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Thesis (MPhil (Information Science))--University of Stellenbosch, 2006.
Although a number of studies into the reasons for merger failure point to cultural incompatibility as a major cause, little attention has thus far been given to the knowledge loss that occurs consequent to company mergers. Drawing on literature around knowledge, knowledge loss, reasons for mergers and acquisitions, organisational culture and merger failure, this case study examines the potential for knowledge loss in a company in the South African IT sector.

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Книги з теми "Intellectual capital of company"

The knowledge-creating company. Boston, Mass: Harvard Business Press, 2008.

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1954-, Malone Michael S., ed. Intellectual capital: Realizing your company's true value by finding its hidden brainpower. New York: HarperBusiness, 1997.

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Edvinsson, Leif. Intellectual capital: Realizing your company's true value by finding its hidden roots. New York: HarperBusiness, 1997.

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Harvesting intangible assets: Uncover hidden revenue in your company's intellectual property. New York: AMACOM, American Management Association, 2011.

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Jeremy, Philpott, ed. The handbook of European intellectual property management: Developing, managing and protecting your company's intellectual property. London: Kogan Page Ltd., 2009.

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Office, European Patent, ed. The handbook of European intellectual property management: Developing, managing and protecting your company's intellectual property. 3rd ed. London: Kogan Page, 2012.

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Hirotaka, Takeuchi, ed. The knowledge-creating company: How Japanese companies create the dynamics of innovation. New York: Oxford University Press, 1995.

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Pasher, Edna. The complete guide to knowledge management: A strategic plan to leverage your company's intellectual capital. Hoboken, N.J: John Wiley, 2011.

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Malone, Michael S. (Michael Shawn), 1954-, ed. Intellectual capital: The proven way to establish your company's real value by measuring its hidden brainpower. London: Piatkus, 1997.

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

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Частини книг з теми "Intellectual capital of company"

Ustinova, Yana. "Intellectual Capital of a Company: Presentation and Disclosure of Information." In Digital Science 2019, 104–13. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-37737-3_10.

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Kuzmina, O. Y., M. E. Konovalova, and A. V. Larionov. "Intellectual Capital and Its Role in the Development of the Company." In Digital Economy and the New Labor Market: Jobs, Competences and Innovative HR Technologies, 713–19. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-60926-9_88.

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Misra, Sanjay, Quoc Trung Pham, and Tra Nuong Tran. "Apply Wiki for Improving Intellectual Capital and Effectiveness of Project Management at Cideco Company." In Computational Science and Its Applications – ICCSA 2014, 146–58. Cham: Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-319-09156-3_11.

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Oriel, Sharon L. "From Inventions Management to Intellectual Capital Management at The Dow Chemical Company: A 100+ Year Journey." In Handbook on Knowledge Management, 489–500. Berlin, Heidelberg: Springer Berlin Heidelberg, 2003. http://dx.doi.org/10.1007/978-3-540-24748-7_22.

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Burlov, Vyacheslav, and Alexandra Novikova. "Mathematical Model of Intellectual Capital Management as the Basis for the Development of a Transport Company." In International Scientific Siberian Transport Forum TransSiberia - 2021, 1551–59. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-96383-5_173.

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Arifah, Dista Amalia, Anis Chariri, and Pujiharto. "Company’s Characteristics and Intellectual Capital Disclosure: Empirical Study at Technology Companies of Singapore." In Complex, Intelligent and Software Intensive Systems, 580–89. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-79725-6_58.

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Ustinova, Yana. "Intellectual Capital of a Company in the Financial Statements: The Reasons of Information Deficit and the Ways of it Overcoming." In Comprehensible Science, 81–90. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-66093-2_8.

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Marr, Bernard. "Intellectual Capital." In 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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Weik, Martin H. "intellectual capital." In 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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Marr, Bernard. "Intellectual Capital." In 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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Konovalova, Maria Evgenievna, and Anton Valerevich Larionov. "AMBIVALENCE OF THE PROCESS OF FORMING AN INTELLECTUAL COMPANY CAPITAL." In Russian science: actual researches and developments. Samara State University of Economics, 2020. http://dx.doi.org/10.46554/russian.science-2020.03-1-866/870.

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The article is devoted to the study of the process of formation and development of intellectual capital. It is proved that this process is immanent ambivalence, which, on the one hand the formation of new institutions as a result of accumulated intellectual capital, and with another - rulemaking process of intellectual production by using existing formal and informal institutions

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Indaryanti, Tri Retno, Rini Lestari, and Epi Fitriah. "Intellectual Capital Disclosure and CSR Disclosure on Company Performance." In International Conference on Management, Accounting, and Economy (ICMAE 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200915.020.

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Milijić, Ana, and Andrija Popović. "THE IMPACT OF INTELLECTUAL CAPITAL ON THE MARKET VALUE AND PERFORMANCE OF THE COMPANY." In 5th International Scientific Conference – EMAN 2021 – Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2021. http://dx.doi.org/10.31410/eman.2021.319.

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Intellectual capital as a driver of growth and development of technically and technologically intensive companies in the era of knowledge economy is the basic generator of creating superior company performance. The conditions of the “new economy” influenced the change of the business model of modern companies, whereby the identification, measurement, reporting, control and exploitation of the intellectual capital of the company became important in order to maximize the value of owners and other stakeholders of the company. The subject of this paper is to examine the impact of intellectual capital components on the financial and market performance of enterprises. This paper aims to show the degree of connection and direction of movement of financial and market performance of companies in relation to the concentration of intellectual capital in companies.

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Teixeira Ramada, Óscar. "Intellectual Capital and Measurement Methods: Some Specific Contributions from the Literature." In Human Interaction and Emerging Technologies (IHIET-AI 2022) Artificial Intelligence and Future Applications. AHFE International, 2022. http://dx.doi.org/10.54941/ahfe100878.

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The goal of this paper is to see what contributions the specialized literature makes on methods of measuring the intellectual capital. It was found that they are a plethora of methods with little or no association between them that can constitute a common denominator and that allow for widespread application to any company, any activity sector and at any moment of time. Given the intangible nature of intellectual capital, ways of measuring it prove difficult to apply generically. It appears that, if a company is capital intensive even though it has fewer workers, it has more intellectual capital than one that is labor intensive and has more workers. However, the reverse is also likely to occur. Thus, more than measuring the intellectual capital, it is urgent to have a definition of it in order to move on to the phase of its measurement and general application, in reality. It is a reality far from contemporaneity, even if important progress is recognized.

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Lentjušenkova, Oksana, Inese Stankeviča, and Inga Lapiņa. "THE CONCEPT OF INTELLECTUAL CAPITAL IN LEGISLATION: THE CASE OF LATVIA." In Business and Management 2018. VGTU Technika, 2018. http://dx.doi.org/10.3846/bm.2018.25.

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Nowdays intellectual capital has become one of most important resources which provide sustainable competitive advantage for a company. Despite it, intellectual capital in companies in Latvia is lim-ited. Previous studies, conducted by the authors, showed that one of the factors that influence intel-lectual capital in companies is legal protection of intellectual capital. The purpose of the study is to analyse the concept of intellectual capital in legislation in order to clarify the understanding of the concept of intellectual capital. The following qualitative and quantitative research methods have been used: logical and comparative analysis, the deductive method, the statistical method, the empir-ical method and the induction method. The current study results show that an additional factor, which influences the intellectual capital development in companies in Latvia, is lack of uniform ap-proach to the concept of intellectual capital in legislation.

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Linlin Cai, E. Tsui, and C. F. Cheung. "A taxonomic approach to the identification of intellectual capital from company reports." In 2013 IEEE 4th International Conference on Software Engineering and Service Science (ICSESS). IEEE, 2013. http://dx.doi.org/10.1109/icsess.2013.6615319.

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Rahmayanti, Mahesty Wida, and Widi Hidayat. "The Effect Of Intellectual Capital Growth on The Value of The Company." In Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0007020607320739.

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Milijić, Ana, and Vanja Vukojević. "INTELLECTUAL CAPITAL PERFORMANCE REPORTING MODELS." In 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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Sakur, Reşat. "The Relationship between Intellectual Capital and Firm Financial Performance; An Econometric Analysis on the Banks which Processed to the BIST." In International Conference on Eurasian Economies. Eurasian Economists Association, 2017. http://dx.doi.org/10.36880/c08.01883.

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Nowadays, the rapid development of information, communication and information technology increases the importance of information. The concept of knowledge management for businesses is becoming the biggest competitive element of the business and the prospect of intangible assets is steadily increasing. This situation gives priority to the concept of intellectual capital, which contributes the most to the value of the enterprises. In the literature, there are many studies on the relationship between intellectual capital concept and firm financial performance, and these studies generally focus on how intellectual capital is calculated. Human capital, structural capital and customer capital, which are the elements of the intellectual capital concept, are more prominent in the banking sector than the service producing sectors and are more evident than the company performance. The aim of our work is to examine the effect of intellectual capital on banks operating in Turkey and whose stocks are traded on the Stock Exchange Istanbul. In this context, the Intellectual Value Added Coefficient (VAIC) method developed by Ante Pulic was used to calculate the intellectual capital of the banks. In our study, the data of 13 banks under independent supervision during the period of 2009-2016 were analyzed by panel data analysis method and the relationship between intellectual capital and profitability of the banks, profitability of assets, net profit margin and equity profitability ratios were tested. As a result of the analysis made, a positive relationship was found between the intellectual capital of the banks and the financial performance.

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Hermawan, Sigit, and Lia Debby Milanetty. "The Comparison Of Intellectual Capital Disclosure: Evidence From Pharmaceutical Company In Southest Asian Countries." In 1st International Conference on Intellectuals' Global Responsibility (ICIGR 2017). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/icigr-17.2018.11.

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Fondo, Clint B., and Darren B. Wright. Intellectual Capital. Fort Belvoir, VA: Defense Technical Information Center, December 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, October 2004. http://dx.doi.org/10.21236/ada427732.

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

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

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

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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), April 2015. http://dx.doi.org/10.2172/1177526.

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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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Hulten, Charles. Decoding Microsoft: Intangible Capital as a Source of Company Growth. Cambridge, MA: National Bureau of Economic Research, March 2010. http://dx.doi.org/10.3386/w15799.

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Darby, Michael, Qiao Liu, and 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, June 1999. http://dx.doi.org/10.3386/w7201.

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Hulten, Charles, and Xiaohui Hao. What is a Company Really Worth? Intangible Capital and the "Market to Book Value" Puzzle. Cambridge, MA: National Bureau of Economic Research, December 2008. http://dx.doi.org/10.3386/w14548.

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