Дисертації: "Intellectual capital of company"

1

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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3

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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4

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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5

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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6

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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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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7

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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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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9

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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10

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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11

Dani, Mercedesz, and Johanna Sterner. "Management & Valuation of Intangible Assets in Swedish Holding Companies : An integrative model on how Swedish holding companies assess, evaluate and manage their intangible assets to maintain old and create new knowledge within their subsidiaries." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-36557.

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Background: Companies operate in a dynamic and challenging business environment with a constant battle to become and stay competitive and achieve sustainable growth. The business environment has transformed rapidly in the past decade due to major globalization and internationalization processes, which have created a demand for mapping and understanding business value and core competences. Parting from the traditional, the focus within companies and research is shifting from tangible assets to human capital, such as knowledge, as the primary competitive resource. Knowledge is a concept that is both complex and volatile. Knowledge emerges and develops through processes of each individual and also from individuals merging together into groups – making it hard to manage. Sadly, without proper management of such resources and processes, it is competitive advantage cannot be exerted. Nowadays, most companies can be identified as knowledge intensive firms, where competitive advantage is related to the ability to create and apply new knowledge through mergers and acquisitions. For about 3 decades, researchers, governments and companies have been trying to develop methods to evaluate and measure intangible assets, but there is a lack of research on how it is done in reality. Purpose: The purpose of the study is to investigate Swedish holding companies’ approach to working with intangible assets, primarily knowledge; investigating the way it is leveraged and used in the holding structure to create knowledge as a competitive resource across the entire corporation. Method: A qualitative research is used with a sample of 10 Swedish holding companies varying in size, structure and sector in order to test a proposed integrative model formulated on theory. Purposive sampling is used for participant selection based on personal networks. Conclusion: Firstly, we found that the majority of the Swedish holding companies do not have a method for evaluating intangible assets in general. In the event of mergers and acquisitions, on the other hand, human capital is emphasized as a main factor for decision making. From the managerial point of view, there is an elevating need for developing a systematic approach to assess human capital when acquiring new subsidiaries, primarily in order to understand the value and context of knowledge. Secondly, Swedish holding companies have internal structures and work-approaches to identify key persons within the newly acquired subsidiaries and transfer their knowledge to the mother company. Furthermore, they try to maintain and create knowledge by investing on education and leadership, but in general, knowledge management is done subconsciously. Therefore, the general finding of this research is that the concept of knowledge management is in the beginning of its lifetime and there is a clear need to put more managerial emphasis on restructuring processes.

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Oliveira, Cristiane Sobral de. "Qual a percepção do empresário sobre o Goodwill na venda do seu negócio?" Pontifícia Universidade Católica de São Paulo, 2015. https://tede2.pucsp.br/handle/handle/1602.

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Made available in DSpace on 2016-04-25T18:40:07Z (GMT). No. of bitstreams: 1 Cristiane Sobral de Oliveira.pdf: 836831 bytes, checksum: 48d3e683652beb9733bddf67418db942 (MD5) Previous issue date: 2015-06-30
This study aimed to know the Goodwill and the matters to which involves using the methodology, based on a multiple comparative case study, which checks the perception of the entrepreneur on Goodwill in the sale of your business. The study was conducted among the concepts which covers several authors and a questionnaire with questions and objective responses (made through a table structured in the study concepts), involving two companies selected for convenience of the researcher. Then it is performed the analysis of the data obtained and the necessary considerations. The research approach is qualitative, exploratory and descriptive. Through the concepts proposed by the authors related to the theme, called active factor and what it represents in a company, which are the assets and rights capable of generating cash flow in the short, medium and long term, divided into Tangible and intangible assets, and so Goodwill is considered the most contentious issue in accounting, because conceptually it is difficult to understand and its measurement is a much-discussed factor, but there is no accounting standards both domestic and international, any doubts about the need for their registration (in purchasing a business), called the Goodwill Purchased Purchased or when the purchase occurs is for sale, then there is its measurement because the fact is a negotiation. In trading who buys acquires who sells scraps of business. Regarding the perception of entrepreneurs which the survey was conducted, knowledge is basic for the understanding of that subject "Goodwill" comes from the company itself
O presente estudo procurou conhecer o Goodwill e os assuntos a qual o envolve, através da metodologia, baseada em um estudo de caso comparativo múltiplo, que verifica a percepção do empresário sobre o Goodwill na venda do seu negócio. O estudo foi desenvolvido, entre os conceitos a qual abrange diversos autores e um questionário com perguntas e respostas objetivas (constituídas através de uma tabela estruturada nos conceitos do estudo), que envolvem duas empresas selecionadas por conveniência do pesquisador. Em seguida é realizado a analise dos dados obtidos e as considerações cabíveis. A abordagem da pesquisa é qualitativa, e exploratório-descritiva. Através dos conceitos propostos pelos autores relacionados ao tema, fator denominado Ativo e o que ele representa em uma empresa, que são os bens e direitos com capacidade de gerar fluxo de caixa a curto, médio e longo prazo, dividido em Tangível e Intangível, sendo assim o Goodwill é considerado o tema mais polêmico na contabilidade, pois conceitualmente é de difícil percepção e sua mensuração é um fator muito discutido, mas não há nas normas contábeis tanto nacionais quanto internacionais, qualquer duvida quanto à necessidade de seu registro (na aquisição de uma empresa), o chamado Goodwill Adquirido ou Comprado, quando ocorre à compra ocorre à venda, então haverá sua mensuração, pois o fato é uma negociação. Na negociação quem compra adquire quem vende se desfaz do negocio. Com relação à percepção dos empresários a qual foi realizada a pesquisa, o conhecimento é básico, pois o entendimento do assunto mencionado Goodwill vem da própria empresa

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13

Holmgren, Eric, Christian Norderfors, and Råberg Simon Asp. "Humankapital i årsredovisningar : En granskning av kunskaps- och industriföretag." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-15367.

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I den moderna ekonomin är organisationens individer centrala för verksamheten. Den ekonomiska utvecklingen har gått från ett industribaserat samhälle till ett företagsklimat med mer komplexa behov och högre kompetenskrav på anställda. Personalens kunskap, erfarenhet och effektivitet utgör ofta en mycket viktig tillgång, framför allt för kunskapsföretagen i tjänstesektorn. De anställdas kännedom och förmåga att skapa värde för organisationen kategoriseras i redovisningen som företagets humankapital. Trots humankapitalets ökande betydelse så får inte organisationens personal tas upp som en tillgång i årsredovisningen, vilket leder till att intressant information uteblir och organisationens faktiska värde osynliggörs. Syftet med denna uppsats är att undersöka hur omfattningen av humankapitalredovisningen ser ut i svenska företag för att jämföra kunskaps- och industriföretag samt att analysera humankapitalredovisningens utveckling över tid. För att besvara syftet granskas årsredovisningar från 12 börsnoterade företag, varav 6 kunskapsföretag och 6 industriföretag. Uppsatsen har en kvalitativ ansats då det utifrån årsredovisningarna tolkas hur företagen har valt att redovisa sitt humankapital, både i text och i siffror, som sedan poängsätts i en scoreboard. Översiktligt kan resultatet sammanfattas med att det råder en skillnad i omfattningen av humankapitalredovisningen mellan kunskaps- och industriföretag. Det är främst uppgifter gällande medarbetarna som åtskiljer organisationstypernas årsredovisningar. Humankapitalredovisningen har också blivit något mer omfattande över den undersökta tidsperioden.
In the modern economy, the organization's individuals are central to the business core. Economic development has shifted from being industry-based into a business environment with more complex needs and higher requirements on employee expertise. Employee knowledge, experience and efficiency have become a very important asset, especially for knowledge companies in the service sector. The employees' knowledge and ability to create value for the organization is known as the company's human capital. Despite the increasing importance of human capital, the organization's employees can't be included as an asset in the annual report, which means that intriguing information is not available and the actual value of the organization becomes invisible.The purpose of this paper is to investigate the width of the human capital disclosure in Swedish companies to compare knowledge and industry companies and to analyze the development of human capital disclosure over time. To answer the purpose, annual reports are reviewed from 12 listed companies; 6 knowledge companies and 6 industrial companies. The essay has a qualitative approach since its interpreted how companies have chosen to report their human capital from the annual reports, both in text and in numbers, which is then presented in a scoreboard.In conclusion, the results can be summarized as a difference in the width of the human capital disclosure between knowledge and industrial companies. It is primarily employee information that separates the annual reports between the type organizations. The human capital disclosure has also become somewhat more extensive over the surveyed period of time. This study is written in Swedish.

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14

Olsson, Fredrik, and Martin Persson. "Business Valuation : How to Value Private Limited Knowledge Based Companies." Thesis, Jönköping University, JIBS, Business Administration, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-9301.

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Abstract

Purpose The purpose of this study is to investigate the methods used for valuating private limited knowledge based companies and if a new approach is required, create or modify a foundation that will constitute as a base within the valuation process.

Method This is a qualitative study using interviews to obtain primary data. People working in the valuation industry were contacted and we got eight respondents. The questions were designed to answer our purpose and research questions. Telephone interviews were chosen due to the fact that we believed the response would be higher.

Frame of References The theories used in this section is divided into three parts; the financial analysis including traditional valuating methods such as the Discounted Cash Flow model and relative valuating and multiples. The non-financial analysis focus on the underlying analysis consistent of structural- and intellectual capital and also value drivers that are creating value for the firm. In the end other theories concerning the analysis are presented, such as the risk-return trade-off, risk rating systems and analytical hierarchy process.

Empirical Findings In this section the presentations of the respondents’ answers and

and Analysis a brief analysis related to each question. After this an extended analysis is presented focusing on the subject and our risk scheme and guidelines we created/modified. The extended analysis is connected to the respondents’ answers. The purpose of this section is to have a better understanding about the risk of transient intellectual capital and give recommendations how to handle it. Also, guidelines of how to weight different value driver are discussed.

Conclusion We concluded that all valuations utilize more than one approach in order to estimate the most accurate value for the company. For knowledge based companies the biggest risk with a M&A transaction is the probability of diminishing the intellectual capital. We constructed a model that will manage this risk based on our interviews and established theories.

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15

Giržadienė, Sigita. "Vertybinių popierių biržoje listinguojamų įmonių intelektinio kapitalo vertinimas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2014~D_20140603_133447-96085.

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Magistro baigiamajame darbe išnagrinėta įmonių intelektinio kapitalo vertinimo koncepcija. Pirmoje darbo dalyje teoriniu požiūriu remiantis tiek moksline lietuvių, tiek užsienio autorių literatūra. Analizuojama intelektinio kapitalo, kaip subjekto, koncepcija, struktūra, įmonių intelektinio kapitalo vertinimo metodai. Antroje darbo dalyje aptariamas intelektinio kapitalo vertinimo būtinumas, procesas, metodika. Sukurtas įmonės intelektinio kapitalo vertinimo modelis, pateikiami vertinimo metodai hipotezių tikrinimui: turto grąža (ROA), nuosavo kapitalo grąža (ROE), pridėtinės vertės intelektualusis koeficientas (VAICTM), intelektinio kapitalo efektyvumo koeficientas (ICE), apskaičiuojamoji nematerialioji vertė (CIV), tikrinami koreliaciniai ryšiai tarp rodiklių. Tyrmui atlikti atrinkos 10 OMX Vilnius ir 6 OMX Talinas vertybinių popierių biržose listinguojamos Oficialiojo sąrašo įmonės. Trečioje darbo dalyje atliekamas empirinis tyrimas, pateikiami biržoje listinguojamų įmonių intelektinio kapitalo vertinimo rezultatai 2009 – 2012 metais, intelektinio kapitalo lygio rodiklių koreliaciniai ryšiai tarpusavyje ir su įmonių turto grąžos ROA ir nuosavo kapitalo grąžos ROE finansiniais rodikliais. Gauti vertinimo rezultatai lyginami su OMX Talinas vertybinių popierių biržoje listinguojamų įmonių rezultatais. Darbo pabaigoje pateikiamos išvados ir siūlymai sudaryto modelio gerinimui.
This Master’s thesis examines the concept of intellectual capital valuation of listed companies. The first part of the thesis analyses the concept of intellectual capital as a subject, its structure and methods of intellectual capital valuation from the theoretical point of view on the basis of scientific literature of both Lithuanian and foreign authors. The second part of the thesis discusses the necessity, process and methodology of intellectual capital valuation. Intellectual capital valuation model of a company is created and valuation methods to test hypotheses are presented: return on assets (ROA), return on equity (ROE), value added intellectual coefficient (VAICTM), intellectual capital efficiency ratio (ICE), calculated intangible value (CIV), correlations between the indicators are examined. 10 companies listed in the Official List of OMX Vilnius and 6 of OMX Tallinn have been selected for the research. The empirical study is carried out in the third part of the thesis, where the results of intellectual capital valuation of listed companies in 2009 – 2012 as well as intercorrelations of the indicators of intellectual capital level and correlations among return on assets ROA and return on equity ROE financial indicators of the companies are presented. The obtained valuation results are compared to the results of companies listed in OMX Tallinn Stock Exchange. Finally, the conclusions and recommendations to improve the formed model are provided at the end of the... [to full text]

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16

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

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

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17

Berg, H. A. (Hendrik Alexander). "Measuring intellectual capital." Thesis, Stellenbosch : Stellenbosch University, 2003. http://hdl.handle.net/10019.1/49769.

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

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18

Weichselbaumer, Barbara. "Intellectual Capital in hospitals- Opportunities and limitations of external intellectual capital reporting." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-165956.

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

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19

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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20

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

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21

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

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22

Dumay, Johannes Cornelius. "Intellectual capital in action: Australian studies." Faculty of Economics and Business, 2008. http://hdl.handle.net/2123/2398.

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

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

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

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Brännström, Daniel. "Reporting Intellectual Capital : Four studies on recognition." Doctoral thesis, Uppsala universitet, Företagsekonomiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-198246.

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

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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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26

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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27

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.

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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.

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28

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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Grover, Vera Ligia. "Factors Contributing to Loss of Nursing Intellectual Capital." ScholarWorks, 2015. https://scholarworks.waldenu.edu/dissertations/751.

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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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30

Daou, Alain. "Three essays on intellectual capital in Mexican SMEs." Doctoral thesis, Université Laval, 2014. http://hdl.handle.net/20.500.11794/25285.

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Анотація:

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.

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31

"Intellectual capital management in a retail company in South Africa." Thesis, 2009. http://hdl.handle.net/10210/1875.

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Анотація:

M.A.
The competitive landscape in the retail sector in South Africa is changing, and new models of competitiveness are needed to deal with the challenges ahead. The responses that usually occur in relation to the above statement reveal a new competitive reality, demanding that the organisation’s capabilities will enable the retail company in South Africa to better serve their customers and to differentiate them from competitors. This dissertation is about determining the status of the measurement and interpretation of intangible assets within a retail company in South Africa, and more specifically the JD Group as a furniture retailer. There are focused on the importance of the different aspects of intellectual capital i.e. human capital, structural capital and customer capital and the value that could be derived to aid the company in the retail industry. It is also intended to establish whether value can be added to investors, customers, line management, employees and the community, if the appropriate intellectual capital management tool is identified and implemented. It is viewed, both globally and in South Africa, as a core contributory factor in achieving business strategy. It was established that knowledge processes and tools could be implemented and utilized to discover intellectual capital management as a valuable resource for the retail company. The spectrum of intellectual capital management tools is investigated and four methods of measuring intellectual capital are identified in the current literature: The Market capitalization method, the return on assets method, the direct intellectual capital method and the scorecard method. The scorecard models are identified as the most appropriate method to use in a retail company in South Africa based on the following characteristics: Monitoring of performance, reporting to stakeholders and uncovering of hidden value. The retail industry in South Africa is very volatile and organizations should be geared to adapt to changes at a rapid pace. In order to achieve world-class status, it is important to understand that management and employees, together, need to champion the competitive organisation of the future. The future organisation will no longer be in business just for the sake of business, but with a clear intent to protect its most valuable asset, the future. 21st Century businesses will be in the business of the creation of future, sustainable businesses. This dissertation explores the views as to the extent to which intangible assets contribute value, how this contribution can be measured through the use of intellectual capital management tools and what the status is of such measurement in the current retail company trading in South Africa. Once the need for intellectual capital management in the retail company in South Africa is established, focus is also given to the resultant changes required in respect of specific practices and the introduction of an array of strategy focused interventions, all within the intangible assets arena. The selection of these interventions is very JD Group specific and focuses on those areas that will contribute to the strategic alignment of leadership, culture and technology within the Group’s strategy, which is quite simply but also articulately captured in the Group’s vision statement, i.e. “To become global leaders in our fields of expertise.”

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32

Firer, Steven Ronald. "Exploring the intellectual capital contribution to company performance in South Africa." Thesis, 2003. http://hdl.handle.net/10413/2746.

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Анотація:

Since returning from virtual obscurity following the demise of apartheid in 1994, South Africa has endured eight years of aggressive transition across nearly all aspects of its social, political and economic infrastructure. Historically recognised for its underlying wealth of natural resources, recent efforts in South Africa have sought to develop the nation's intellectual capabilities and productivity. To establish South Africa's advancement in respect its transition, the primary objective of this research study is to empirically investigate whether a firm 's intellectual capital can explain organisational performance. Findings from this research study will assist to determine if South African companies appear to continue to rely on traditional business practices and perceptions, that is a reliance on natural resources for wealth creation, or are shifting toward a greater reliance on intellectual capital factors of production in determining company performance. The contribution of intellectual capital to company performance in the South African economy was examined using three different models. Model I - part A was designed to establish the decisive business resource in creating wealth in the South African economy? Model I - part B, Model 2 and Model 3 are proposed on the premise of the Resource Based Theory of the Firm in that, company performance is a function of the organisation's ability to acquire and deploy resources (intellectual capital) in such a way to develop a sustainable competitive advantage. Model I - part B, Model 2 and Model 3 were designed to empirically investigate the relationship between a company's intellectual capital and performance. Company performance was examined in three dimensions: productivity, profitability, and market valuation. The primary explanatory independent variable of the analysis was intellectual capital performance. For Model 1 part B and Model 2 a within industry analysis was designed. Two groups of companies were defined for contrasting multiple regression analysis using the different performance measures defined as the dependent variables. Group membership was determined by the company's primary source of value creation. The low-knowledge base group derives its value from raw resource (material) extraction, fixed capital investment and the efforts of physical labour. The high knowledge-base group derives its value exclusively from the efforts of people (human capital) and the collective routine systems, processes and information within the organisation (structural capital). For Model 3 an analysis was carried out across industries and proposed, that certain industries rely more heavily upon the use of knowledge and intellectual capital in producing a company's goods or services. Model 1, empirical results suggested that the dominant business resource in the South African economy is physical and not human capital or structural capital. These results imply that South Africa has not yet manifested the primary characteristics of the Knowledge Economy. Model 2, empirical results indicated only one significant positive relationship, between intellectual capital performance and profitability. This applied to the high and low knowledgebase group. This finding indicated that the appropriate management and measurement of intellectual capital would improve company profitability. Model 3, empirical results did not . support the hypothesis, that the knowledge-base of an industry had a positive effect on the relationship between intellectual capital performance and company performance. Overall, the empirical findings, based on correlation and linear multiple regression analysis indicates, that the contribution of intellectual capital to company performance are informative, but mixed. In general, empirical findings on the one hand suggest that although physical capital is the dominant business resource in the South African economy, the more intensive a company manages and measures its intellectual capital, improved in profitability can result. On the other hand intellectual capital performance does not have a positive influence on productivity in a company nor does it have a positive influence on analysts or investors. As a result, despite efforts to improve its intellectual capital base the business environment and market in South Africa still appears to place greater weight to corporate performance based on physical capital assets.
Thesis (Ph.D.)-University of Natal, Durban, 2003.

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33

LEE, HUI YU, and 李惠玉. "A study of association among intellectual capital disclosure and company characteristics." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/33457151325836874179.

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Анотація:

碩士
中國文化大學
會計研究所
96
As the domestic industry's environment is developed to the trend of the Hi-Tech industry, the information that the general financial accounting statement expressed has been already unable to present enterprise's real value completely. The traditional financial statement is mainly the information of revealing the enterprise physical assets, for instance such assets as the land, factory building, equipment, cash, etc. But, besides physical assets, the knowledge or value known as intangible assets that the domestic Hi-Tech industry had has already surmounted the general physical assets gradually, and can produce the greatest value for enterprises. So this research mainly probes into the relationship between the revealing degree of the information of intelligence capital and company's characteristic. The real example result is as follows, it is unable to affirm company's scale, earning capacity, proportion of the debt and legal person's shareholding ratio of foreign capitals affecting the revealing of the intelligence capital. But the listed companies for fund-raising of foreign countries and belong to the information electron industry influencing the revealing of the intelligence capital. The revealing way in annual report of the domestic listed company at present isn’t fully revealed enterprise's intelligence capital information. So only the report through the other way really improves information transparent and coming into the open.

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34

Tsai, Gen-Wei, and 蔡耿維. "Analysing the Intellectual Capital in the Administration of Life Insurance Company." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/5ft77k.

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Анотація:

碩士
國立高雄第一科技大學
風險管理與保險所
96
Under the financial holdings corporations to be established one after another, the financial holdings corporations take the life insurance as the main body, depends on the Channel Market and the bank overlapping sale presents the big permanent big phenomenon. Only by the life insurance primarily insurance company, under the competition has gradually lost the superiority. Therefore, promotes itself interior the competitive ability is the life insurance company most important goal, For example personnel''s training, refresher course of occupation and the consummation manpower recruits the system, promotes the clerk quality and plan interior work flow, These intangible assets are called "the intellectual capital ", is the springhead which the company competes for a long time. This research uses the random result model of Panel Data, The findings showed in the life insurance company''s Human Capital, the staff average age has positive correlation between the 13-mos persistency; The gross rate of sales, the expense ratio of new policy and insurance premium income fluctuation rate have negative. The average period of service most has not revealed the relations to the life insurance company''s management service. In Employee educational background proportion, the technical college educational background has negative correlation between the insurance premium income, can see technical college educational background really to change in the insurance premium income to the life insurance company more stable; Below senior high and vocational schools ratio has positive correlation between the expense ratio of new policy, and market share rate has positive correlation. The employee fee ratio has negative correlation between the earning per share, but market share rate of customer capital has positive correlation. Only has in the organization capital with the earnings per share has markedly positive correlation.

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35

Chang, Cho Hao, and 張卓浩. "The Relationship Between Intellectual Capital and Enterprise Value Of H Smartphone Company." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/97842697417757715302.

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Анотація:

碩士
長庚大學
企業管理研究所在職專班
97
Knowledge economic era in Taiwan, enterprise utilize the intangible capital to create the enterprise value. Taiwan’s enterprise explores their brand recognition to enhance their enterprise value by developing all the intellectual capital including the innovation capital, customer capital, human capital and process capital. This research studies the relevance between the intellectual capital and enterprise value and take HTC as an example to discuss how HTC can step their stereo type in doing the OEM/ODM foundry model to OBM by the enterprise intellectual capital as the future Taiwan intellectual capital development in increasing the enterprise value. This study investigates how HTC utilize their intellectual capital to enhance their enterprise value. Innovation is the key driver to the progress and HTC continues their innovation research to stimulate their enterprise development. Innovation capital can driver their revenue up and keep the profitability. Customers is the fundamental source from the enterprise’s profitability and HTC maintain their mutual communication with their customer is the key to the order initiation and the customer capital can drive the enterprise revenue and keep the enterprise profitability. Human resource is the fundamental structure to organize the enterprise and the good quality human resource can bring in revenue and drive the growth to maintain the profitability. The process is the activities to sustain the enterprise operation and the production, customer services; the supply chain service can create the enterprise revenue. HTC devote the process capital to drive the revenue growth and keep the continuous profitability. This study indicates HTC utilize the intellectual capital to increase the enterprise value and wish to set up an example to all the Taiwan companies in developing intellectual capital reference and sincerely wish Taiwan brand can have great future in the worldwide market.

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36

Wang, Su-Chin, and 王素勤. "The Intellectual Capital And Customer Relationship Management—Evidence From: MassMutual Mercuries Life Insurance Company." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/18727863249830808412.

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Анотація:

碩士
國立雲林科技大學
企業管理系碩士班
94
The importance of intangible assets, so called “Intellectual Capital”, overtops other traditional visible assets such as the land, fund and factory. A successful enterprise is no longer depending on merely traditional tangible assets under this knowledge-economy based competitive environment among other enterprises. Therefore, “Intellectual Capital” is the core capability of an enterprise and is the procession of knowledge resources. In the management era of “Good service is number one; Customers are always right”, enterprises are searching for possible methods to provide their clients better services. As the result, “Customer Relationship Management”, CRM, has recently become the focal point among enterprises. From the viewpoint of insurance enterprises, “Intellectual Capital” is required to build effectively to create, accumulate, assemble and partake of all information among and within the enterprises themselves. Not only the “Intellectual Capital” is required, but the better “Customer Relationship Management” is also required for providing their customers the whole-service. As a reason, the insurance enterprises may provide good quality services to their customers who have satisfaction and loyalty toward the companies. Furthermore, the management achievement may be continuously increased because of customer’s satisfaction and loyalty. The important conclusive points of this research, which was conducted though SPSS and SAS software, are as following: 1. When the CRM inclined to enterprise management efficiency of CRM, organization culture& welfare system from human capital are highly related; when the CRM inclined to enterprise management efficiency of CRM, the professional know-how transfer & knowledge-sharing from human capital are related. 2. When the CRM inclined to enterprise management efficiency of CRM, the organizational adjustment of the structural capital are highly related; When the CRM inclined to enterprise management efficiency of CRM, the information-technology management of the structural capital are related. 3. When the CRM inclined to enterprise management efficiency of CRM, the customers& partners-oriented from relationship capital are highly related. 4. The professional know-how transfer & knowledge-sharing from human capital are highly related to organizational adjustment of the structural capital. 5. The professional know-how transfer & knowledge-sharing as well as organization culture& welfare system from human capital are related to the customers& partners-oriented from relationship capital. 6. The organizational adjustment & information-technology management of the structural capital are related to the customers& partners-oriented from relationship capital.

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37

Huang, Liu-Min, and 黃柳敏. "The Important Factors of Wedding Market by Intellectual Capital – A Case Study of Company D." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/96483169797859916516.

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Анотація:

碩士
銘傳大學
管理學院高階經理碩士學程
100
Due to the changing of the global industry structure and the rising of the knowledge economy of the business environment, financial capital in the past to measure corporate values have gradually declined in the 21st century.Under the competitive market environment, industry innovation and creativity are increasingly diverse and rich. Knowledge, talent, information and innovation, the creativity of intangible intellectual capital has become the new mainstream of the market competitiveness. Who can grasp the essence of intellectual capital, he can have a huge market competitiveness. This study aimed to critical success factors of the wedding industry, for example, to investigate the success of the wedding industry. In this study, from the intellectual capital framework of human capital, structural capital, innovation capital and customer capital, explore the relevance of the impact of the wedding industry business model. In this study, quantitative research through customer questionnaires combined with factor analysis was used. Through the largest variance shaft method, we extracted six critical success factors. There are marketing practices, followed by the “innovative image fashion image “,” professional image "," brand image "," design image. Through the variance analysis we showed that the different attributes of the consumers in the "education level" fashion image and brand image are significant differences. "Occupational category" in marketing techniques and innovative image are also significant differences. Proceeds in the professional image is significant difference. Only the image of innovation in the district of residence is slightly different. This empirical results provided the critical success factors.of wedding industry in the practical operation .

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38

黃榆芬. "Case study of cultural and creative industry's important intellectual capital - views of banks and company." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/qxrq4w.

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Анотація:

碩士
國立政治大學
會計學系
104
In the knowledge-based economy, financial statements can only reflect enterprises’ partial value. Enterprise can maintain it’s competitive advantages by intellectual capital management. Not only insiders, but outsiders such as banks need to make the comprehensive accessments from existing quantitive information to undiscovered qualitive intellectual capital for capturing the enterprises’ real value. This research adopts case study method, where the research subject is an enterprise in cultural and creative industry. The research identifies the important intellectual captial and it’s related management. In addition, by interviewing with two banks, I will understand the intellectual capital which the banks emphasize on when they make loan decisions, and making the comparison for important intellectual capital of enterprise between banks and managers and further analyze the reasons of differences. According to the result of case analyses, the conclusions are as follow: 1. In firms’ perspective, there are 39 important indicators, most of which have set measurements for management. 2. In banks’ perspective, there are 38 inportant indicators 3. Both of banks and managers consider 23 indicators as the important intellectual capital indicators. However, they do not hold the consistent opinions on 29 indicators. The main differences between them are operating stability and information asymmetry. According to the research result, I make some recommendations for the case company, industry and future research.

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39

Shu-ChingWang and 王淑卿. "The Relationship between Intellectual Capital and Corporate Strategy – A Case Study of the “A” company." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/gmfg8u.

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Анотація:

碩士
國立成功大學
高階管理碩士在職專班(EMBA)
106
With the rapid change of the market environment, enterprises have been unable to respond to it accordingly by applying only one strategy. As enterprises have different competitive advantages in different stages of development, the strategies they take on are also dynamically adjusted. Based on the viewpoint of the coevolution of intellectual capital and dynamic capabilities, this research investigated how enterprises, under different circumstances, develop strategies by exercising the intellectual capital they possess, and how those strategies and intellectual capital interact. The results of the study show that: In order to respond to the rapid changes in the industrial environment, Company A generates different strategies through the accumulation of intellectual capital; meanwhile, those strategies evolve different strategies though the adjustment of dynamic capabilities. That is why Company A performed well and developed competitive advantages. The strategies Company A took on are dynamic within the different stages of development. An overall cost leadership strategy was used during the initial stage, and a differentiation strategy was applied to make market segmentation during the midterm stage. Gradually, a focus strategy was taken on to respond to the changes in the industrial environment. Therefore, in different environments, and at different stages, a company develops its response strategies. Only by adjusting strategies constantly can a company keep a long term competitive advantage.

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40

Swartz, Naomi-Pearl. "Broad Structure and Company Performance in South Africa." Thesis, 2006. http://hdl.handle.net/10539/1604.

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Анотація:

Student Number: 9305986E School of Accountancy Faculty of Commerca, Law and Management
Academic and commercial interest in the corporate governance practices of publicly listed companies has increased significantly in the past five to ten years. High-profile corporate failures such as Enron and Worldcom have heightened the interest in corporate governance practices. This research study's primary aim is to explore the contribution of board structure to company performance in South Africa. The majority of prior corporate governance literature has centered and focused on the relationship between board structure and company performance where performance is measured in terms of traditional measures. This research study follows the themes of Mitchell Williams, which diverges from this prior body of literature in two primary ways; first the relationship between board structure and company performance is investigated where performance is defined by intellectual capital performance and second unlike the majority of prior literature that utilised data from the United States, data was collected and analysed from a sample of South African companies listed on the JSE Securities Exchange.

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41

Fang, Cheng-Chieh, and 鄭婕芳. "A Case Study of Financing Strategy for Startup Company in Biotech Industry - with Intellectual Capital Perspective." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/532w9u.

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Анотація:

碩士
國立澎湖科技大學
服務業經營管理研究所
102
Global biotechnology industry flourished in related industries by global economy, and got government's highly intention to guide the program on led. Despite the difficult business environment in Taiwan, the biotechnology industry's new venture will be formed in the foreseeable future entrepreneurial wave still. Biotechnology industry characteristics are knowledge-based, research-oriented, and market regulations require stringent, needing the strong demand for specialized international certification and long product development .The biotechnology indusyry is value added and with amazing value chain length, requiring specialized division of labor with integrated technology and also requires interdisciplinary talents investment and huge amounts of capital (long-term). New companies will grow through various stages, with its business strategy of the financing plan for the product ready made in line to meet market demand. In order to achieve the development of the biotechnology industry in extreme, we need to invoke the experience and wisdom of their predecessors, and the reference to other technology industry and innovative spirit and entrepreneurial path, trying to understand the entrepreneurial dilemma - the financing plan strategies to achieve the stable development of business operations. This case study was a biotechnology industry in Taiwan, the problem faced by the process operations for its development.By the reference technology industry in the past two decades in research and development.Sustainable development while creating technological wonders, which uphold the use of intellectual capital theory and in order to develop outcome measures. To investigate this case in view of the development process through the various difficulties to understand the startups of biotechnology industry at innovative development of it's own financing problems facing the process and thus make discuss and analysis. Intellectual capital theory derived from the theory of knowledge management extension, this case study will be the company's development process, in accordance with intellectual capital theory, makes observations and conclusions - for the future development of the biotechnology industry. While the past as corresponding to the high-tech industry, it may influence the future stsrtups of the biotechnology industry. In the research and innovation, organizational planning and talent cultivation inputs, auxiliary of the theory has its effect. This study found that the indicators significance extending intellectual capital theory can help startups biotechnology industry to creat its market value and investment value.At the same time form synergistic effect to help the future of the biotechnology industry to create new business financing plan in process of innovation and to develop strategic management, especially for management implications. Keywords: biotechnology industry, strategic management, case study, value chain, Intellectual capital, financing strategy, market value, indicators

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42

Lu, Wei-te, and 盧維德. "THE INFLUENCE OF INTELLECTUAL CAPITAL ON COMPANY VALUE: AN EMPIRICAL INVESTIGATION OF THE TAIWAN ELECTRONIC INDUSTRY." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/13086951533340053406.

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Анотація:

碩士
南華大學
財務金融學系財務管理碩士班
97
This thesis used discounted residual income method to analyze the effect of intellectual capital (IC) on financial performance of electronic companies in Taiwan from 2003 to 2007. The empirical results showed that the IC disclosure present significant positive effect toward the financial performance of electronic companies. Moreover, the regression results of IC-Measured valuation model and Barth, Beaver and Landsman (1998) valuation model demonstrated there was significant value relevance exists between IC disclosure and stock price.

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43

Hsiao, Tse-Hui, and 蕭澤惠. "The effects of knowledge sharing reflected on intellectual capital- taking Taiwan Power Company Power Plant for example." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/50970367729083962856.

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Анотація:

碩士
國立中正大學
成人及繼續教育所
93
The purposes of this research was to clarify the situations of Taiwan Power Company Power Plant’s knowledge sharing and intellectual capital, and to explore the effects of knowledge sharing reflected on intellectual capital. The methodology used to conduct this study was a quantitative method using a questionnaire. The sample consisted of 825 employees of Taiwan Power Company Power Plant. According to the research findings, the conclusion is inducted as follows: 1. The situation of knowledge sharing and intellectual capital of Taiwan Power Company Power Plant’s employees was on middle level. 2. Demographic characteristics were influential Taiwan Power Company Power Plant’s knowledge sharing. 3. Demographic characteristics were influential Taiwan Power Company Power Plant’s intellectual capital. 4. The period, system, methods of knowledge sharing in Taiwan Power Company Power Plant and its human resource management measurements had significant and positive effects on intellectual capital. According to the findings, there were some suggestions for Taiwan Power Company Power Plant and employees. Just as follows: I. Suggestions to Taiwan Power Company Power Plant 1. Develop needs assessment to knowledge sharing of Power Plant. 2. Develop needs assessment to intellectual capital of Power Plant. 3. Enhance the communication access for knowledge sharing among employees. 4. Plan the adequate human resource management measures for knowledge sharing. 5. Give employees enough time to share knowledge with colleagues. 6. Build the complete the equipments for knowledge sharing. 7. Build a applicable shift system. II. Suggestion to employees 1. Enhance the communication access for knowledge sharing among employees of Thermal Power Plant, Hydro Power Plant and Nuclear Power Plant. 2. Enhance the communication access for knowledge sharing between employees of operator and maintenance department. 3. Administrators share their knowledge with employees. 4. Employees should learn how to share knowledge with colleagues.

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44

Chen, Chao-Jung, and 陳昭蓉. "A Study on Intellectual Capital Management and Organizational Performance- the Examples of Life Insurance Company in Taiwan." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/z5zwtc.

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Анотація:

碩士
健行科技大學
財務金融系碩士班
103
Measurement of organization performance always use financial or non-financial indicators in the past, however, knowledge economy development goes on nowadays, traditional financial report indicator cannot evaluate organize performance because this indicator overlook some intangible assets such as employee''s knowledge and manager ability of leadership. Because of that, we use qualitative research and interview case company to collect several meaningful groups. Those are "learning by doing to inheritance", "informal meeting let colleagues get together", "use technology to enhance organizational efficiency", "build customer service database", "do not miss case", "maintain good interaction", "improve service efficiency", "make effort to gain praises". Finally, we can discover and discuss meaning of management in practice and have some suggests for following related research. This research use qualitative research and interview life insurance industry practitioners and collect several meaningful groups, 1. learning by doing for experience inheritance, 2. use informal meeting to get together, 3.use technology to enhance organizational efficiency,4.build customer service database and would not miss any case, 5.maintain good interaction and improve service efficiency,6. make effort to gain praises. Finally, we discover and discuss meaning of management in practice and have some suggests for following related research.

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45

陳紹北. "Analysis of the critical success factors on the implementation of intellectual capital system: a study of S company." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/50556708614875637794.

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46

Huang, Jui-Chi, and 黃瑞琦. "The Value-Relevance of Intellectual Capital and Market Value：Comparison between Subsidiary Banks of Financial Holding Company and Independent Banks." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/11160625068197314040.

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Анотація:

碩士
亞洲大學
經營管理學系碩士班
100
This is an era of knowledge economy. The association between market value and book value has also been strongly questioned. This study, therefore, carried out a discussion on intellectual capital (IC) of business to understand impacts from human capital, process capital, and customer capital on market value. Adopting the Residual Income Valuation Model of Ohlson (1995), the researchers of this study selected those listed banks between 2003 and 2010 in Taiwan as the subjects. For the association between IC and market value, the finding suggests that financial holding banks and independent banks should work on talent cultivation as well as improving human resource allocation. In addition, there is a significant difference between these two types of banks in the age of their employees and the number of branches. For value relevancy, empirical results indicate that IC elements provide significantly different value-relevant information to the gap between company market value and book value.

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47

Fu, Hsiu-Chuan, and 傅秀娟. "Empirical Research of Effect of Strategic Leadership Capability on Intellectual Capital- High Tech Company Listed in Taiwan Stock Exchange." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/76074335383513887226.

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Анотація:

碩士
國立成功大學
企業管理學系(EMBA)專班
92
Following the globalization, changes of technology and focus on knowledge-based economy, using strategic leadership capability to encourage and guide employees to fulfill their knowledge and abilities on jobs, and further become asset of companies, has become an important issue. Recent years, the way to value a company by financial statements and assets has been changed into value by organization core-competency, know-how, innovative concept and experienced work team. Invisible assets and value created by knowledge, so-called intellectual capital, are also included. High-tech industries, the main power bring Taiwan to economy development and upgrading industries, belong to know-how intensive industries and lead nation economy to speedy development. Therefore, this research is to discuss how strategic leadership capability affects intellectual capital and how the both interact. 　　This research takes high-tech companies from the biggest 1000 manufacturers on magazine as the participants, and invites mid to high ranking managers to be interviewee. 168 valid samplings are analyzed by SPSS and STAISTICA software, such as descriptive statistics, Factor analysis, Canonical Correlation analysis, Cluster analysis, ANOVA, Duncan’s test, K-W test, Mann-Whitney U test and Chi-squared test. 　　The results discover that 1) when strategic leadership capability tends to encouragement and integration, the relationship with know-how descending of human capital is highly positive, with team work is middle positive, with organization structure arrangement ability is highly positive, and with co-worker of relation capital is highly positive. 2) when strategic leadership tends to foresight leadership capability, the relationship only shows middle positive to know-how descending of human capital. 3) know-how descending of human capital shows highly positive relationship with organization arrangement ability of structural capital; know-how level of human capital and intellectual property right of structural capital shows highly positive; know-how descending of human capital and co-worker of relation capital are highly related; intellectual property right of structural capital and customer-focus of relation capital shows middle related. 4) high-ranking managers will help intellectual capital get improvement when they develop well-round strategic leading style, and the strategic leadership capability of encouragement and integration shows better result than foresight leadership capability. 5) the leading style of high-ranking managers from different strategic leadership does not affected by company capital, years and number of employees.

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48

Huang, Tai-hsiung, and 黃臺雄. "The analysis in the intellectual capitals and the existing situations of Taiwan Power Company." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/69181322797046642698.

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Анотація:

碩士
義守大學
管理研究所碩士班
93
Taiwan Power Company（TPC） is facing globalization, electricity industry liberalization, privatization competition, information technology, politics, economy, social environment, and fast changing trend. In order to operate TPC forever and to raise TPC’s competitiveness, it should make use of the existing organizational advantages, assets, human resources, satisfactory customers, and good enterprise image. Then, with knowledge management and intellectual management ability, TPC can confirm knowledge that it surely needs in this fast changing and comparative environment to create suitable intelligence capitals as the source of its competition promotion. That is also the motivation and the purpose of this research. Hence, this research mainly focuses on the meanings of intellectual capital. This research investigates the recognition and application of intellectual capital of totally twenty-eight executives, who come from fourteen sectors of Taiwan Power Company, like power supply department, construction department, and repair department, by in-depth interviews. Additionally, through in-depth interviews, this research reports the framework and 21 key elements of TPC’s intellectual capital. Concluded by this research, the intellectual capitals of TPC can be classified into five main categories namely, human capital, procedure capital, innovative capital, relationship capital, and marketing capital. Because TPC belongs to public industry and it is constantly limited by laws and policies, it operates conservatively. If TPC want to be the group of world-class electric undertakings with remarkable reputations, it must strengthen its core industry, electronic production, develop quality and quantity at the same time, and head in diversification. Meanwhile, it should keep honest, care, innovation and service four basic spirits, take off the restrictions of laws and policies, apply human capital, procedure capital, innovative capital, relationship capital, and marketing capital five intellectual capitals, and set up software technologies, as well as law, finance, management, intellectual property, professional intelligence and etc. Moreover, TPC ought to improve the human resource plan, such as transferring, rotating and training.

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49

Tseng, Chih-Ming, and 曾志明. "Comparative Analysis Based on Intellectual Capital for Competitiveness between Taiwan Petrochemical Company and International Petrochemical Company-A Case Study of Formosa Group in Taiwan and SABIC Group in Saudi Arabic." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/11899255954958274618.

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Анотація:

碩士
國立臺灣科技大學
工業管理系
96
With the transformation of competition core, more and more organizations have begun to realize important of hided intangible assets clearly, besides tangible financial statement and shareholder's value. It is called intelligence capital. This resource holds the competition advantage of foundation for enterprise. The organization should classify and combine systematically. They shall look for some methods in order to manage effectively to apply in enterprise' strategy planning ad to promote the interdepartmental sharing with new thought and experience among enterprises. International enterprises are fiercer and fiercer in competition; enterprises shall think how to improve their competitiveness to master the chance and to defeat the competitor. For example application of BPR (Business Process Reengineering) improves working efficiency and does more things with fewer resources. Rely on the TQM (Total Quality Management) for support and studying constantly does the thing more and more well. To set up the new key ability (Core Competency) is in order to stabilize the foundation of organizing. To promote the innovation ability (Innovation Capability) lead better products and service into markets as the winner of contender. Application of SNA (Social Network Analysis) creates and uses knowledge commonly. In the other hand, to popularize and, to practice, and to manage the intelligence capital by systematization can assist enterprises to promote the competitiveness. Nevertheless, intelligence capital definition is more difference in many hands. It is lack identical standard and fact information presented situation to let carry out the intelligence capital is still more difficult via impersonality. Therefore, we correct the intelligence capital associated factor in the existing information through this research to comparator the development, to analysis the competition situation, and to research the interrelation among enterprises impersonally. It will be a more helpful for enterprises. Key words：Intelligence Capital, Business Process Reengineering, Total Quality Management, Core Competency, Innovation Capability, and Social Network Analysis

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50

Pietarinen, Jussi Veikko, and Jussi Veikko Pietarinen. "Impact of HR practices on intellectual capital and how it facilitates contextual ambidexterity: A case study of a local software development company in Taiwan." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/89435346927973624728.

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Анотація:

碩士
國立臺灣科技大學
管理學院MBA
101
This study tested and linked theories between human resource management practices with intellectual capital development and organizational ambidexterity. After reviewing vast amount of relevant literature and finding a research gap in this field of study, the research was done to gain better understanding between theory and practice. The study sought answers for how a company can obtain organizational ambidexterity through human resource practices and why intellectual capital affects it. Mixed research method was used to conduct this study, which included two different qualitative methods. Data was collected from the case study company thought survey and interviews. The study found that human resource practices can be linked to types of intellectual capital and findings showed that there is a correlation between these practices on supporting exploitation and exploration. This research made also some contributions and suggestions for future research avenues. As a unique case study it tested theory that has not been tested in Taiwan, this is a major contribution to this field of study.

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