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Journal articles on the topic 'Assessment of intellectual capital'

Author: Grafiati

Published: 2 May 2022

Last updated: 30 July 2025

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1

Tamosiuniene, Rima, and Simona Survilaitė. "Assessment of Intellectual Capital in Joint-Stock Companies." Business: Theory and Practice 17, no. (1) (2015): 56–64. https://doi.org/10.3846/btp.2016.686.

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The evaluation of intellectual capital factors is an essential part for the management of joint-stock companies. Many authors indicate that successful intellectual capital management increases value added in joint-stock companies. Nevertheless, intellectual capital is a complex and challenging concept as there is still no clear guidance, what the intellectual capital features and its structural parts are. Theoretical research revealed that scientists accentuate various intellectual capital parts depending basically on the type of their research, on the level of the research (micro, mezzo, macr

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2

Shumilina, Vera. "INTELLECTUAL CAPITAL: CONCEPT, FEATURES, ASSESSMENT." Science & World 2023, no. 3 (2023): 6–10. http://dx.doi.org/10.26526/2307-9401-2023-3-6-10.

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This article analyzes various interpretations of the concept of "intellectual capital", and identifies approaches to its definition. The relationship between the concepts of "intellectual capital" and "human capital" is studied. The components of intellectual capital are revealed. The main methods of its evaluation are considered

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3

Bronisz, Urszula, Wim Heijman, and Johan Van Ophem. "The assessment of intellectual capital in Polish regions." Applied Studies in Agribusiness and Commerce 6, no. 1-2 (2012): 101–5. http://dx.doi.org/10.19041/apstract/2012/1-2/13.

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In a knowledge-based economy intangible assets are indispensable to achieve competitive advantages. Resources like intellectual capital are perceived as crucial factors especially for regional growth. Intellectual capital is comprehended as a multidimensional concept, defined and explained in many various ways, depending on the context and further application. The purposes of this article is to consider the role and importance of the intellectual capital for regional development and competitiveness and to try to use it for an estimation of regional advance progress. On the basis of literature

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4

Ariyasipak, Yanarat, and Napat Harnpornchai. "A New Equation for Human Intellectual Capital Management Intelligent Website for Managing Communities of Practice of Academic Organizations and Financial Investments by Using Adaptive and Dynamic Assessment Networks." Modern Applied Science 10, no. 7 (2016): 233. http://dx.doi.org/10.5539/mas.v10n7p233.

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In the forthcoming twenty century, economic system of each country should be driven based on sciences, technology and innovations developed by specific knowledge from specialists called knowledge workers. This is an important strategy of Thailand to develop new products and services for surviving in serious business competition. Therefore, essential knowledge in knowledge workers such as skills and experiences for developing new products, services and innovations are required. This tacit knowledge (knowledge in human) should be appropriately measured and managed in the perspective of intellect

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DUCHYNSKA, NINA. "THEORETICAL AND METODOLOGICAL ASPECTS OF INTELLECTUAL CAPITAL ASSESSMENT." Herald of Khmelnytskyi National University 294, no. 3 (2021): 72–76. http://dx.doi.org/10.31891/2307-5740-2021-294-3-11.

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It has been pointed out in the article that intellectual capital has become a key component of the competitiveness of economic entities and national economies in the last quarter of the twentieth century. Economic globalization caused its transformation into businesses` intangible asset. Enterprises began to consider it when calculating their market value, as well as of equity offering, their participation in stock exchange trading. It has been stressed that these processes have proved the need to analyze the nature, structure and evaluation of intellectual capital. The study of intellectual c

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6

Tamošiūnienė, Rima, and Simona Survilaitė. "Assessment of Intellectual Capital in Joint-Stock Companies." Verslas: teorija ir praktika 17, no. 1 (2015): 56–64. http://dx.doi.org/10.3846/btp.2016.686.

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The evaluation of intellectual capital factors is an essential part for the management of joint-stock companies. Many authors indicate that successful intellectual capital management increases value added in joint-stock companies. Nevertheless, intellectual capital is a complex and challenging concept as there is still no clear guidance, what the intellectual capital features and its structural parts are. Theoretical research revealed that scientists accentuate various intellectual capital parts depending basically on the type of their research, on the level of the research (micro, mezzo, macr

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7

Stepanova, O. V. "The Methodical Approach to Integrated Multi-criteria Assessment of Intellectual Capital." Business Inform 5, no. 520 (2021): 281–88. http://dx.doi.org/10.32983/2222-4459-2021-5-281-288.

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The article is aimed at developing scientific-methodological recommendations for the integrated multi-criteria assessment of intellectual capital. Achieving this goal requires solving the following tasks: analysis of the theoretical principles of intellectual capital; analysis of intellectual capital components; analysis of methods for assessment of intellectual capital; development of a multi-criteria model of integrated assessment of intellectual capital on the basis of program-target approach and utility theory. In line with the conception of management by objectives, as well as in accordan

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8

Bobyl, Volodymyr, and Kateryna Hannouf. "ANALYSIS AND EVALUATION OF THE TRANSFORMATION OF INTELLECTUAL CAPITAL PROPERTIES IN UKRAINE." International Interdisciplinary Scientific Journal "Expert" 1, no. 2 (2024): 64–82. http://dx.doi.org/10.62034/2815-5300/2024-v1-i2-005.

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The research is dedicated to the analysis and evaluation of the transformation of intellectual capital (IC) properties in the pre-war period of the country. The study enhances and categorizes contemporary indicators for assessing intellectual capital properties, classifies indicators based on their qualitative impact on the level of intellectual capital, normalizes indicators for constructing radar charts, and determines the level of intellectual capital in Ukraine. The research identifies the impact level of the dynamics of intellectual capital properties on the country's GDP changes. Methodo

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9

Yangulbaeva, Luisa Sh. "METHODOLOGICAL APPROACH TO INTEGRAL ASSESSMENT OF INTELLECTUAL CAPITAL." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 5/13, no. 158 (2025): 207–16. https://doi.org/10.36871/ek.up.p.r.2025.05.13.022.

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In line with the concept of management by objectives, as well as the system and program-target approaches, the enterprise’s goals are defined with due regard for the growth, renewal, and efficient utilization of its intellectual capital. Based on an analysis of existing literature, a classification of factors influencing intellectual capital has been developed. Using the structure of intellectual capital and elements of graph theory, a “goal tree” has been constructed. This tree represents an undirected connected graph, where the nodes correspond to specific goals and the edges reflect the rel

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10

S. Budovich, L., and Yu B. Nadtochiy. "Assessment of the Intellectual Capital of Teacher in Inclusive Education." International Journal of Engineering & Technology 7, no. 4.36 (2018): 1129. http://dx.doi.org/10.14419/ijet.v7i4.36.25050.

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This article is devoted to the assessment of intellectual capital of a teacher in the system of inclusive education. It is indisputable that at present there is no unanimous opinion regarding the approaches to evaluate and the methods used to assess intellectual capital. Based on the review of methods for the evaluation of intellectual capital, methods used often are presented in the context of modernity.The authors have developed a comprehensive assessment of the intellectual capital of a teacher in an educational organization of higher education. The stages of such an assessment are consider

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11

Dmitriev, Nikolay D. "Valuation of the intellectual capital of the enterprise: rent approach and its economic efficiency." Economic consultant, no. 2 (March 1, 2022): 4–12. https://doi.org/10.46224/ecoc.2022.2.1.

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Introduction. The study of the rent approach to the assessment of intellectual capital is relevant and significant for understanding modern economic processes and improving business efficiency. The article aims to develop methods for assessing an economic entity’s intellectual capital using the rent approach. Materials and methods. The author’s toolkit for calculating rent income is proposed to consider the place of the rent approach in intellectual capital assessment. The calculations are based on economic and mathematical apparatus. Research results. The authors propose evaluating the enterp

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12

Nedoluzhko, O. V., and K. S. Solodukhin. "Quantitative Assessment of University’s Intellectual Capital Based on Fuzzy Model." University Management: Practice and Analysis 28, no. 1 (2024): 34–49. http://dx.doi.org/10.15826/umpa.2024.01.003.

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The aim of this research article is to develop and test a fuzzy model for the quantitative evaluation of university intellectual capital. The fuzzy model allows for the assessment of university intellectual capital as a whole, the main components of intellectual capital, the university’s abilities in various types of cognitive activities that contribute to the development of intellectual capital, and explicit and implicit factors of intellectual capital. The key distinguishing features of the model include: the formalization of explicit and implicit factors as linguistic variables and their tr

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13

Asaliev, A. M., and L. N. Orlova. "INTELLECTUAL CAPITAL OF ENTREPRENEURIAL STRUCTURES: ASSESSMENT OF RISKS AND DEVELOPMENT OPPORTUNITIES." Intelligence. Innovations. Investment, no. 5 (2021): 20–30. http://dx.doi.org/10.25198/2077-7175-2021-5-20.

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The article examines the theory and practice of using intellectual capital as a source of development and formation of competitive advantages of entrepreneurial structures. The relevance of the study is associated with the overall increasing degree of use of intangible benefits that have a huge potential for growth and transformation. It can also be noted that against the background of the exhaustion of the resource model of development, intellectual capital is becoming an intensive growth factor. The aim of the study is to determine the possibilities for the development of entrepreneurial str

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14

Pirogova, Oksana, and Vladimir Plotnikov. "Intellectual capital management within the framework of the VBM concept." E3S Web of Conferences 157 (2020): 04007. http://dx.doi.org/10.1051/e3sconf/202015704007.

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Currently, the process of forming new management concepts is ongoing in Russia. At the same time, on the way to the development, creation and implementation of modern concepts, approaches and management systems at domestic enterprises there are several problems, one of which is the problem of intellectual capital management based on the VBM concept. Issues related to the definition of the concept of “intellectual capital”, its assessment and management are relevant. The article discusses the features of the VBM concept at the enterprise level, its advantages and disadvantages, implementation p

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15

Tyukavkin, Nikolay M., and Eugeny V. Stepanov. "Theoretical approaches to the study of the category «intellectual capital» of high-tech enterprises." Vestnik of Samara University. Economics and Management 12, no. 4 (2021): 72–79. http://dx.doi.org/10.18287/2542-0461-2021-12-4-72-79.

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During the formation of the post-industrial Industry 4.0, intellectual capital plays a significant role in the activities of industrial enterprises, which is the basis of innovation activity, the main factor in the growth of the company's value. The study presents the issues of studying the concept, essence and structure of intellectual capital of high-tech enterprises. The approaches of foreign and domestic scientists are considered. Estimates of the intellectual capital of the enterprise are given. It is determined that intellectual property, especially intangible assets, are especially impo

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16

Janik, Henrietta, Zsuzsanna Tassy, and Zsuzsanna Éva Naárné Tóth. "Impact Assessment of Intellectual Capital on Value Creation in Higher Education." Polgári szemle 19, no. 4-6 (2023): 244–53. http://dx.doi.org/10.24307/psz.2023.1218.

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In the realm of higher education, the pivotal role of intellectual capital in fostering value creation has become increasingly pronounced. Intellectual capital, encompassing the collective knowledge, skills, and innovative capacities of individuals within academic institutions, serves as a catalyst for transformative advancements in education and beyond. As the global landscape evolves with rapid technological and societal changes, the significance of intellectual capital in shaping the trajectory of higher education has never been more crucial. This article delves into the multifaceted dimens

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17

DOROSHUK, Hanna. "Methodological basic of assessment of organizational development by the intellectual capital growth criterion." Economics. Finances. Law, no. 8 (August 28, 2020): 5–8. http://dx.doi.org/10.37634/efp.2020.8.1.

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Introduction. In modern conditions of formation of a new type of organizations - intellectual organizations, organizational knowledge becomes an important criterion of the level of organizational development. The purpose of the paper is to substantiate of intellectual capital growth as a criterion of organizational development and supplement methodological tools for intellectual capital assessment. Results. In the paper the increase of intellectual capital as a criterion of organizational development is substantiated. The classification of intellectual capital types of is offered. The criteria

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18

Sadofiev, A. "Analyzing existing approaches to measuring intellectual capital." Siberian Financial School, no. 3 (October 22, 2024): 76–80. http://dx.doi.org/10.34020/1993-4386-2024-3-76-80.

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Intellectual capital is an invisible but important resource for all companies in the turbulent digital environment, which is the driver of innovation development. The issues of assessing and analyzing intellectual capital are extremely relevant and have long occupied the minds of domestic scientists and top managers. Today there are no generally accepted methods of intellectual capital assessment, which would allow to give a more objective assessment of its constituent elements. The article presents the results of analyzing the existing approaches to measuring intellectual capital. The author

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19

Dhamija, Pavitra. "Intellectual Capital and Operational Excellence: An Influential Assessment." International Journal of Mathematical, Engineering and Management Sciences 5, no. 6 (2020): 1062–76. http://dx.doi.org/10.33889/ijmems.2020.5.6.081.

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Competent intellectual capital is one of the most essential wealth that an organization requires in the present era of cutthroat competition. Operations management is nothing but management of operational processes in every big and small organization, and such activities constitute a major chunk of all organizational activities. Therefore, the present work targets to explore the association between intellectual capital and operational excellence, review of already conducted studies in the said area, and future directions through systematic literature review process. A total number of 165 artic

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20

Nedoluzhko, Olga Vyacheslavovna. "Assessment of intellectual capital of organization in conditions of digitalization." Vestnik of Astrakhan State Technical University. Series: Economics 2022, no. 3 (2022): 46–54. http://dx.doi.org/10.24143/2073-5537-2022-3-46-54.

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Development of intellectual capital is becoming increasingly important due to the impact of digitalization and development of the digital economy. The review of domestic and foreign studies made it possible to conclude that there are problems in existing approaches to the assessment of intellectual capital at the present stage. As the main drawback of foreign studies, one can note concentrating on the narrow aspect of the impact of investments in intangible assets on the performance of an organization with an emphasis on the use of methods of mathematical statistics. As the main drawback of th

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21

Otcenášková, Tereza, and Vladimír Bureš. "Self-assessment of intellectual capital in an organisation." Journal of Intellectual Capital 19, no. 2 (2018): 387–406. http://dx.doi.org/10.1108/jic-12-2016-0135.

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Purpose Intellectual capital represents an integral part of evaluation in many companies. Applied methods do not consider three crucial aspects of intellectual capital, which are up-to-date research topics, dynamic nature, and internal perspective. Hence, the purpose of this paper is to propose a novel intellectual capital self-evaluation method, addressing this issue. Design/methodology/approach Analysis of topics is based on collocation, correspondence, and co-occurrence analyses. Method construction stage is grounded in knowledge processes and deploys a panel of expert evaluations, Saaty’s

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22

Znakovaitė, Asta, and Arnoldina Pabedinskaitė. "INTELLECTUAL CAPITAL MANAGEMENT IN TRANSPORT SECTOR." Mokslas - Lietuvos ateitis 2, no. 2 (2010): 126–33. http://dx.doi.org/10.3846/mla.2010.045.

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This article presents an analysis of intellectual capital; its management, features and processes by which intellectual capital of a company can be evaluated. The main elements of intellectual capital (human, structural and relationship capital) are presented and used in research. After surveying bibliography, intellectual capital evaluation model, which applies to Lithuanian and Latvian companies operating in the transport sector, is created. The research is based on the value-added intellectual capital factor model, the relationship between indicators, multi-asset return correlation and regr

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23

Ali, Qalander Buksh, Md Lazim Mohd Zin, and Saiful Azizi Bin Ismail. "The role of human capital, structural capital, and relational capital in higher education institutions performance." Journal of Management Info 11, no. 2 (2024): 185–96. http://dx.doi.org/10.31580/jmi.v11i2.2874.

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Universities are the centre of knowledge generation; hence they are completely dependent on their intellectual resources. This puts Pakistan's private sector institutions in a difficult position at the moment. They lack all the intangible resources required for more efficient operation of schools; these resources often depend on intellectual capital (HC, SC, and RC), widely acknowledged as an intangible capital of higher learning. Pakistan's higher education system is ranked 150th out of 189 countries, and it lags far behind its neighbours in terms of research output. As a result, the main foc

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24

Альхименко and O. Alkhimenko. "Intellectual capital: interpretation of the concept, structure, and its assessment of the state-level." Management of the Personnel and Intellectual Resources in Russia 3, no. 3 (2014): 12–15. http://dx.doi.org/10.12737/4871.

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In recent years and in the nearest future we can observe the increasing role of human capital in the development of modern economy. The main success factor is a human with its capabilities, knowledge and ability to solve the given problems in a creative way. This article suggests an author’s approach to the following issues: intellectual capital and its structure, peculiarities of its use; theoretical aspects of intellectual capital and its assessment on the state level (macro level). Also authors suggest approaches to increase of effectiveness of transformation of intellectual potential into

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25

Oborskii, A. Yu, and A. N. Amerslanova. "The Assessment of Russian Scientific Institutions’ Intellectual Capital." Accounting. Analysis. Auditing 6, no. 5 (2019): 80–87. http://dx.doi.org/10.26794/2408-9303-2019-6-5-80-87.

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At present, the role and importance of science is increasing significantly, more and more attention is being paid to scientometric indicators in assessing scientific activity at all stages of the science management process, and the cost of scientific activity is increasing. The problems of assessing intellectual capital have always been in the area of special attention in Russian scientific and other organizations, including universities engaged in scientific activities — scientific institutions. The decree of the President of the Russian Federation from 07.05.2018 No. 204 “National goals and

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26

Lerro, Antonio, and Giovanni Schiuma. "Intellectual capital assessment practices: overview and managerial implications." Journal of Intellectual Capital 14, no. 3 (2013): 352–59. http://dx.doi.org/10.1108/jic-03-2013-0041.

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27

Labra, Romilio, and M. Paloma Sánchez. "National intellectual capital assessment models: a literature review." Journal of Intellectual Capital 14, no. 4 (2013): 582–607. http://dx.doi.org/10.1108/jic-11-2012-0100.

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28

Scalise, Kathleen. "Intellectual Capital in the Context of STEM Assessment." Measurement: Interdisciplinary Research and Perspectives 14, no. 4 (2016): 156–57. http://dx.doi.org/10.1080/15366367.2016.1256160.

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29

Morozova, Nadiia, Tetyana Novikova, Olena Khrystoforova, and Timur Malafeyev. "INSTRUMENTAL PRINCIPLES OF INTELLECTUAL CAPITAL ANALYSIS OF SOCIO-ECONOMIC SYSTEMS." Financial and credit systems: prospects for development, no. 1 (April 15, 2022): 36–48. http://dx.doi.org/10.26565/2786-4995-2022-1-04.

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The article offers the latest approaches to assessing the level of intellectual capital of socio-economic systems based on models and methods of assessing intellectual capital. Modern tools for modeling are applied, namely: methods of reducing information space to assess the overall level of intellectual capital of Ukraine; model of forecasting the level of intellectual capital of Ukraine using adaptive forecasting methods; system-dynamic modeling. Models of intellectual potential assessment are systematized and analyzed according to the following approaches: by analogy with the calculation of

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30

B. Nadtochiy, Yu, and L. S. Budovich. "Estimation of Intellectual Capital in the Sphere of Inclusive Education by the Example of University." International Journal of Engineering & Technology 7, no. 4.36 (2018): 1132. http://dx.doi.org/10.14419/ijet.v7i4.36.25051.

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The present article discusses the stages of a comprehensive assessment of the intellectual capital of a teacher in an educational organization in an inclusive education. The analysis of student survey data on the assessment of the teacher’s intellectual capital is presented. A comparison of the essence of concept and structure of intellectual capital in domestic and foreign scientific research has been carried out. Along with this, the authors propose and substantiate the criteria for evaluating the intellectual capital of an educational organization of higher education as a whole, based on th

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31

Stepanova, O. V., and O. M. Stupak. "Intellectual Capital Management Algorithm." Business Inform 3, no. 530 (2022): 108–12. http://dx.doi.org/10.32983/2222-4459-2022-3-108-112.

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The aim of the article is to develop a new approach to the management of intellectual capital of the enterprise. Achieving this goal requires solving the following tasks: analysis of the theoretical foundations of intellectual capital management (IC); development of an algorithm and structural scheme of intellectual capital management based on the assessment of IC using the additive utility function; economic and mathematical formulation of the problem of optimizing the cost of resources in the course of management of intellectual capital; choice of model and method of resource cost optimizati

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32

Pancenko, Erika, and Nellija Titova. "Intellectual capital and competitiveness of industrial enterprises of the Baltic countries." Journal of Business Management 20 (2022): 100–117. http://dx.doi.org/10.32025/jbm22005.

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Introduction to the topic under investigation. With the transition to the information economy, intellectual capital is becoming increasingly important and can be considered as a source of formation of the competitiveness of an enterprise. It should also be noted that despite the many approaches to assessing competitiveness, not all of them withstand criticism or are widely used in practice. Purpose. The purpose of the study is to analyze the intellectual capital and competitiveness of industrial enterprises of the Baltic states. Methodology. The study uses quantitative and qualitative methods;

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Семенова and Yelyena Syemyenova. "APPROACHES TO ASSESSMENT OF HIGHER SCHOOL TEACHERS INTELLECTUAL CAPITAL." Management of the Personnel and Intellectual Resources in Russia 1, no. 2 (2012): 24–28. http://dx.doi.org/10.12737/1620.

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The teacher intellectual capital has a key value for progressive advance of higher education institutions and their competitiveness increasing. Therefore it is important to defi ne correctly the structure of higher school teacher intellectual capital and to estimate the cost of all its components. Methodical aspects of this type capital assessment are defi ned in this article taking into account its structure and specifi cs of manifestation.

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34

Vakhrushina, Mariya. "INTELLECTUAL CAPITAL OF A UNIVERSITY AS A COMPONENT OF ITS RATING ASSESSMENT: OPPORTUNITIES FOR MANAGEMENT ACCOUNTING." Vestnik of Kazan State Agrarian University 18, no. 3 (2023): 124–32. http://dx.doi.org/10.12737/2073-0462-2023-124-132.

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Intellectual capital is a relatively new term in economics. It includes knowledge, skills, production experience, patents, databases, software, trademarks used in the activities of economic entities. Intellectual capital, first of all, is inherent in knowledge-intensive activities, in which a significant place belongs to the activities of universities. Despite the unfavorable geopolitical situation, universities in our country remain participants in Russian and international rankings, based primarily on data on their intellectual capital. At the same time, not only its financial, but also its

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Korytko, Тetiana, and Iryna Bryl. "Intellectual capital of the enterprise and its evaluation in the conditions of digitalization." Economy of Industry 1, no. 93 (2021): 92–110. http://dx.doi.org/10.15407/econindustry2021.01.092.

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In modern conditions, intellectual capital is recognized as a priority type of enterprise capital. Its presence, quality and quantity serve as the key to the growth of their competitiveness and economic efficiency. Taking this into account, this article has systematized the existing methodological approaches to determining the size, dynamics and level of intellectual capital. An assessment of the value of intellectual capital is carried on the example of an enterprise with embodiment of methodological approaches recognized by the world scientific community. The result showed the existence of a

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36

Husakovska, Tetiana O., and Leonid O. Sviatnyi. "Intellectual Capital as an Economic Category." Business Inform 1, no. 564 (2025): 435–40. https://doi.org/10.32983/2222-4459-2025-1-435-440.

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The aim of the article is to survey the existing approaches to defining the economic content of intellectual capital and its components, as well as their role in the efficient functioning of enterprises. Intellectual capital is a key factor in the successful operation of enterprises in the context of the modern knowledge economy. The study of this conception has undergone three stages: the definition and identification of the components of intellectual capital, the development of methods for its assessment, and the examination of its impact on the productivity of the enterprise and the possibi

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37

Spaho, Mateo. "Intellectual Capital as an essential component of the managing Human Resource Accounting: An Argumentative Review." European Journal of Accounting, Auditing and Finance Research 12, no. 9 (2024): 53–66. http://dx.doi.org/10.37745/ejaafr.2013/vol12n95366.

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Intellectual Capital (IC) and Human Resource Accounting (HRA), recognized as intangible assets, have gained prominence due to a multitude of factors such as globalization, sustainability initiatives, significant technological progress associated with the advent of novel information technologies, the consolidation of a unified global marketplace, and the rise of innovation and competition among emerging economies. Through a comprehensive argumentative literature review, this article aims to highlight the importance attributed to intellectual capital within the contemporary economic context of A

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38

Vilches Robert, Marcelo, and Orlando Gahona-Flores. "Intellectual capital assessment at large Texas banks prior to the pandemic." Revista Venezolana de Gerencia 30, no. 110 (2025): 812–29. https://doi.org/10.52080/rvgluz.30.110.2.

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The present research studies the relationship between Intellectual Capital and Financial Performance in the banking sector in Texas in the United States. The research uses the Intellectual Value Added Coefficient model and its components to measure intellectual capital. Return on Assets and Return on Equity are used to measure financial performance. This quantitative research uses data from the 100 largest Texas banks in 2023, over the period 2015 to 2019. A measurement is defined in the overall pre-pandemic period of COVID-19. Multiple linear regression analysis is the econometric mathematica

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Vilches, Robert Marcelo, and Orlando Gahona-Flores. "Intellectual capital assessment at large Texas banks prior to the pandemic." Revista Venezolana de Gerencia (RVG). Facultad de Ciencias Económicas y Sociales. Universidad del Zulia. 30, no. 110 (2025): 812–29. https://doi.org/10.52080/rvgluz.30.110.2.

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The present research studies the relationship between Intellectual Capital and Financial Performance in the banking sector in Texas in the United States. The research uses the Intellectual Value Added Coefficient model and its components to measure intellectual capital. Return on Assets and Return on Equity are used to measure financial performance. This quantitative research uses data from the 100 largest Texas banks in 2023, over the period 2015 to 2019. A measurement is defined in the overall pre-pandemic period of COVID-19. Multiple linear regression analysis is the econometric mathematica

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40

Umanto, Chandra Wijaya, and Andreo Wahyudi Atmoko. "Intellectual capital performance of regional development banks in Indonesia." Banks and Bank Systems 13, no. 3 (2018): 36–47. http://dx.doi.org/10.21511/bbs.13(3).2018.04.

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Studies related to intellectual capital, particularly in banking sector, are basically focused on the relationship between intellectual capital performance and bank performance. In con¬trast to previous studies, this study analyzes the intellectual capital performance of regional development banks throughout Indonesia to develop performance through management of efficiency and productivity. The population and sample in this study consist of 26 regional development banks in Indonesia for the period 2007–2013. The management of efficiency is measured using the ratio of operating expense to opera

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ТАЗБИЕВА З.М., ТАЗБИЕВА З. М., ПЕЧЕНАЯ Л. Т. ПЕЧЕНАЯ Л.Т., and МАЖИГОВА Е. М. МАЖИГОВА Е.М. "THE HUMAN CAPITAL OF THE ENTERPRISE: THE ESSENCE, PLACE AND FEATURES OF THE ASSESSMENT." Экономика и предпринимательство, no. 3(164) (June 20, 2024): 1046–50. http://dx.doi.org/10.34925/eip.2024.164.3.202.

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В статье проведен обзор научной мысли по сущности категории «человеческий капитал предприятия». В процессе анализа представлены основные особенности человеческого капитала предприятия как социально-экономического явления и изображена диалектическая взаимосвязь между явлениями человеческого капитала, его интеллектуальным капиталом и интеллектуальным капиталом предприятия. Обозначены основные направления научных исследований в области оценки человеческого капитала: затратный подход, доходный подход, сравнительный подход и смешанные виды методов оценки. Отражено место человеческого капитала в оце

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Starykh , S. A., I. G. Kuzmicheva, and D. I. Raspopin. "URIC AS AN INTEGRAL INDICATOR OF MEASURING THE INNOVATIVE POTENTIAL OF AN ORGANIZATION." Region: systems, economy, management 2, no. 53 (2021): 138–44. http://dx.doi.org/10.22394/1997-4469-2021-53-2-138-144.

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Subject. The level of intellectual capital development that reflects the innovative potential of the organization. Topic. The study of the level of development of the intellectual capital of an educational institution as a type of innovative organization. Purpose. Evaluate and analyze the intellectual capital of an educational organization based on the characteristics of the assessment of the innovative and intellectual potential of the organization itself, the region, as well as the socio-economic system as a whole. Methodology. Methods of research, analysis, and systematization of data. Resu

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Shariatmadari, Mohammad, and Siamak Azadi. "Assessing Intellectual Capital Using the Evidential Reasoning Approach: Application on Small and Medium Enterprises." Journal of Information & Knowledge Management 12, no. 03 (2013): 1350020. http://dx.doi.org/10.1142/s0219649213500202.

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One of the fundamental features of enterprises' supremacy over one another, particularly in SMEs, is intangible assets and their intellectual capital (IC). Varieties of approaches to assessing and evaluating enterprises' intellectual capital have far been offered. None of them, however, has been considered in the face of qualitative indicators and their synthesis and quantitative indicators, as well as accounting the failure to have access to evidence during evaluation. In this article, a framework for the assessment of intellectual capital is offered by using an evidential reasoning approach

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SHAVRINA, Yuliya O., Danila A. POPOV, and Daniil V. TRESHCHEV. "A knowledge economy paradigm in ensuring the financial stability of commercial enterprises." Finance and Credit 28, no. 7 (2022): 1568–86. http://dx.doi.org/10.24891/fc.28.7.1568.

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Subject. The article investigates innovation capital as a basic category of the knowledge economy, and its role in ensuring the financial stability of a commercial enterprise. Objectives. The aim is to develop a methodology for the valuation of intellectual capital, which is used to ensure the financial strength of commercial enterprises. Methods. The study employs methods of analysis and synthesis, deduction and induction, and statistical analysis. Results. We systematized modern approaches to the disclosure of the essence of intellectual capital, underpinned the classification of methods for

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Husakovska, Tetiana, and Lesia Rybalko-Rak. "MANAGEMENT OF INTELLECTUAL PROPERTY AND INTELLECTUAL CAPACITY ASSESSMENT PROCESSES OF INDUSTRIAL ENTERPRISES." Bulletin of the National Technical University "Kharkiv Polytechnic Institute" (economic sciences), no. 1 (February 18, 2021): 69–72. http://dx.doi.org/10.20998/2519-4461.2021.1.69.

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For effective management of the intellectual potential of an enterprise, it is important to carry out its adequate assessment. The process of assessingthe intellectual potential of an industrial enterprise is an integral part of the process of managing its intellectual potential and requires the developmentof appropriate organizational and methodological support. The purpose of the article is to study the theoretical foundations of the process of managingthe assessment of the intellectual potential and intellectual property of industrial enterprises and substantiate an approach that will ensur

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Krušinskas, Rytis, and Jurgita Bruneckienė. "MEASUREMENT OF INTELLECTUAL CAPITAL OF LITHUANIAN CITIES BY A COMPOSITE INDEX." Journal of Business Economics and Management 16, no. 3 (2014): 529–41. http://dx.doi.org/10.3846/16111699.2012.729155.

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The article comprises analysis of theoretical and practical aspects of measurement of the city's intellectual capital. This article includes analysis of the intellectual capital concept and possibilities of its application at the city level, generalization of the organization intellectual capital models and principles, which, considering the macro-level context and overview of tendencies of economic growth, are applied for measurement of intellectual capital of the city. The newly created city's intellectual capital balance index is presented. The empirical application of the method proved tha

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Myasoedov, Aleksey. "An Efficiency Model for Assessing Intellectual Capital." Scientific Research and Development. Socio-Humanitarian Research and Technology 10, no. 1 (2021): 84–91. http://dx.doi.org/10.12737/2306-1731-2021-10-1-84-91.

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Today we live in a knowledge society, a society shaped by the information revolution and developed by communication technologies. At the dawn of the new era, the concept of intellectual capital was first used to explain the importance of intellectual resources - such as information, knowledge, and experience - in the modern economy. Today, intellectual capital is a key factor in the company's profitability and has become an essential resource for creating economic wealth. In this environment, intellectual capital and intangible assets are fundamental to success. Intellectual capital consists o

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Hatamizadeh, Nikta, Mohammad Ahmadi, Roshanak Vameghi, and Mohammad Ali Hosseini. "Intellectual capital in rehabilitation organizations." Journal of Health Research 34, no. 3 (2020): 195–207. http://dx.doi.org/10.1108/jhr-04-2019-0077.

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PurposeThis paper aims to clear ambiguities regarding the definition of intellectual capital and its components in the evaluation of rehabilitation organizations.Design/methodology/approachA preliminary definition of intellectual capital and its three domains of human, relational and structural capital and separate lists of proposed components for each domain was developed based on the results of a previous study. Fourteen experts in rehabilitation, health management and management engaged in Delphi rounds to reach agreed-upon definitions. Their ideas on relevance and the measurements of each

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Юрко, І. С. "METHODS OF VALUATION OF INTELLECTUAL CAPITAL." Підприємництво та інновації, no. 34 (February 28, 2025): 75–80. https://doi.org/10.32782/2415-3583/34.11.

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The article examines modern approaches to the analysis and evaluation of intellectual capital as a key resource in the knowledge economy. The authors emphasize that intellectual capital is a strategic asset that ensures long-term competitiveness of enterprises and organizations. The article identifies that intellectual capital consists of human, structural and customer capital, each of which plays an important role in creating added value and shaping innovation potential. The paper systematizes existing methods for assessing intellectual capital, focusing on their strengths and weaknesses, as

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Лосева, Ольга, and Ol'ga Loseva. "Development of the Theory of Intellectual Capital in the Digital Economy." Scientific Research and Development. Economics of the Firm 8, no. 4 (2019): 14–20. http://dx.doi.org/10.12737/2306-627x-2019-12-18.

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The article describes the main features of the digital economy that determine the development of the theory of intellectual capital from the standpoint of human-oriented approach. The interpretation of the concept "human intellectual capital" is offered, its structure at the level of the worker and the organization is described. Approaches and models of human intellectual capital assessment taking into account natural and artificial components of human intelligence are presented.

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