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Journal articles on the topic 'Intellectual capital evaluation scheme'

Author: Grafiati

Published: 3 June 2025

Last updated: 31 July 2025

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1

Stankevičienė, Asta, and Ausra Liucvaitiene. "Aspects of Intellectual Capital Evaluation." Business: Theory and Practice 13, no. (1) (2012): 79–93. https://doi.org/10.3846/btp.2012.09.

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This article analyses possible aspects of intellectual capital evaluation in Lithuanian companies. The first part of the article presents interpretation of the definition of an intellectual capital. The latter concept is analysed according to its description basis and possible control methods.Also, it presents the structure of intellectual capital disclosing the main aspects of intellectual capital evaluation. In the second part notably great attention is paid to the intellectual capital evaluation aspects identifying main problems and presenting possible ways for their solution. By presenting

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Stetsiv, Iryna, and A. Zubova. "Corporate social responsibility management." Management and Entrepreneurship in Ukraine: the stages of formation and problems of development 2021, no. 1 (2021): 13–23. http://dx.doi.org/10.23939/smeu2021.01.013.

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The scientific article considers the issues of corporate social responsibility management. The main approaches to evaluating the effectiveness of the implementation of corporate social responsibility measures are considered and the basic principles of evaluating the corporate social responsibility management system are determined. The basic principles of evaluation of the system of corporate social responsibility of the enterprise are analyzed, the main ones of which are: universality, predominance of performance indicators rather than efficiency, differentiation of indicators of external and

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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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Yepifanova, Iryna, and Diana Hladka. "Methodical approaches to evaluation of intellectual capital of enterprises." VUZF Review 6, no. 3 (2021): 145–53. http://dx.doi.org/10.38188/2534-9228.21.3.16.

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The intellectual capital that allows you to form a strong competitive advantage and is crucial for the successful existence of any enterprise. The purpose of the article is to generalize the methods of intellectual capital valuation. The existing methodological approaches to evaluation of the intellectual capital of the enterprise have been systemized in the article. The experience has been summarized and the analysis of methodical approaches to evaluation of intellectual capital has been carried out. Indicators for the analysis of human, organizational, client and social cap

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Mačerinskienė, Irena, and Rasa Aleknavičiūtė. "Comparative Evaluation of National Intellectual Capital Measurement Models." Verslas: Teorija ir Praktika 16, no. 1 (2015): 1–14. http://dx.doi.org/10.3846/btp.2015.548.

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National intellectual capital is regarded as an important factor of a country’s ability to perform high value added functions including the ability to create innovations. Measuring national intellectual capital is still a complicated task. In this article national intellectual capital concept and measurement models are analysed in order to show how national intellectual capital could be measured. The findings show that there are several weaknesses of measurement models validity. Those weaknesses in more recent measurement models are minimized by introducing advanced national intellectual capit

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Mačerinskienė, Irena, and Rasa Aleknavičiūtė. "Comparative Evaluation of National Intellectual Capital Measurement Models." Business: Theory and Practice 16, no. (1) (2015): 1–14. https://doi.org/10.3846/btp.2015.548.

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National intellectual capital is regarded as an important factor of a country's ability to perform high value added functions including the ability to create innovations. Measuring national intellectual capital is still a complicated task. In this article national intellectual capital concept and measurement models are analysed in order to show how national intellectual capital could be measured. The findings show that there are several weaknesses of measurement models validity. Those weaknesses in more recent measurement models are minimized by introducing advanced national intellectual capit

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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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Ramanauskaitė, Agnė, and Kristina Rudžionienė. "INTELLECTUAL CAPITAL VALUATION: METHODS AND THEIR CLASSIFICATION." Ekonomika 92, no. 2 (2013): 79–92. http://dx.doi.org/10.15388/ekon.2013.0.1413.

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Abstract. Currently, a more significant added value is created by intellectual rather than physical capital; yet, according to the current standards of accounting, only a minor segment of intellectual capital is presented in financial accounts of enterprises as it usually does not satisfy one of the criteria of property recognition in financial accounting, namely reliable valuation. As a result, there is an increasing demand for novel methods of valuation, enabling enterprises to establish reliably the value of intellectual capital or its specific segments of a given enterprise. A number of sc

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Shirinkina, Elena, and Maxim Shpak. "EVALUATION OF INTELLECTUAL CAPITAL IN PRODUCTION." EUREKA: Social and Humanities 3 (May 31, 2016): 36–42. http://dx.doi.org/10.21303/2504-5571.2016.00085.

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10

Ulum MD., Ihyaul. "Analisis praktik pengungkapan informasi intellectual capital dalam laporan tahunan perusahaan telekomunikasi di Indonesia." Jurnal Reviu Akuntansi dan Keuangan 1, no. 1 (2011): 49. http://dx.doi.org/10.22219/jrak.v1i1.499.

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The aim of this study is to describe the intellectual capital disclosure practices by Indonesian telecommunication industry. Content analysis was used to analyze the annual report for two years, 2007 and 2008. This research used Guthrie and Petty’s scheme of intellectual capital components. In this scheme, IC was categorized to 3 groups; internal structures (organizational capital: 11th items); external structures (customer/relational capital: 9th items); and employee competence (human capital: 8th items). The result shows that percentage of IC disclosure by Indonesian telecommunication indust

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H., Partyn, and Zahorodniy A. "INTELLECTUAL CAPITAL OF THE BUSINESS ENTITY: ESSENCE, COMPONENTS, EVALUATION METHODS." Scientific Bulletin of Kherson State University. Series Economic Sciences, no. 45 (March 30, 2022): 30–41. http://dx.doi.org/10.32999/ksu2307-8030/2022-45-4.

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The article is devoted to the problem of managing one of the most important and at the same time the least studied types of business capital – intellectual capital, which combines intangible resources, intellectual property, opportunities and knowledge and can generate innovation, supporting the continuous process of transforming new knowledge into new goods and services. Despite the importance of intellectual capital in the operation of modern companies, today there is no consensus on its essence, due to the diversity of views of scholars who have studied this issue but are experts in various

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Oleksandra, Nosovets, Voloshchuk Lidiia, and Kovtunenko Kseniia. "Intellectual and innovative capital as an innovation activities results of industrial enterprises." ECONOMICS: time realities 4, no. 38 (2018): 49–60. https://doi.org/10.5281/zenodo.2353321.

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In this article the essential content of the economic categories «intellectual capital» and «innovation» was revealed with highlighting their correlation and interdependence in the context of an attempt to determine the results of innovation activity. On the basis of the intellectual capital concept development consideration in the further research topics of the due to comparison of the specified non-traditional capital type composition models, a structurally-logical intellectual and innovative capital causal link formation scheme has been constructed, reflecting the co

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Zavalin, Georgij, Olga Nedoluzhko, and Konstantin Solodukhin. "Formation of the causal field of indicators for an organization’s intellectual capital development: A concept and a fuzzy economic and mathematical model." Business Informatics 17, no. 3 (2023): 53–69. http://dx.doi.org/10.17323/2587-814x.2023.3.53.69.

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The development of intellectual capital theory through the introduction of the concept of implicitness involves considering intellectual capital as an implicit factor, so that the process of its formation is largely determined by the impact of specific hidden factors whose impact is expressed implicitly and is difficult to formalize. Currently, the process of selecting explicit and implicit factors affecting intellectual capital is not formalized in domestic and foreign studies, and therein is the relevance of this work. The purpose of this study was to develop a scheme for selecting explicit

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Kholmi, Masiyah, Endang Dwi Wahyuni, and Febri Heni. "ANALISIS PRAKTIK PENGUNGKAPAN INTELLECTUAL CAPITAL STUDI PADA PERUSAHAAN SUB SEKTOR INDUSTRI OTOMOTIF." Jurnal Akademi Akuntansi 3, no. 2 (2020): 191–99. http://dx.doi.org/10.22219/jaa.v3i2.13227.

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The aim of this study is to analyze the intellectual capital disclosure practices by Indonesian automotive industry. Content analysis was used to analyze the annual report for one the year 2016. This research used Guthrie at., el. scheme of intellectual capital components. In this scheme, IC was categorized into 3 groups; relational competence (human capital: 8th items).internal structures (organizational capital: 15th items); and external structures (customer/relational capital: 13th items); The result shows that percentage of IC disclosure by Indonesian automotive industry was high relativel

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Dalwai, Tamanna, and Syeeda Shafiya Mohammadi. "Intellectual capital and corporate governance: an evaluation of Oman's financial sector companies." Journal of Intellectual Capital 21, no. 6 (2020): 1125–52. http://dx.doi.org/10.1108/jic-09-2018-0151.

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PurposeThe purpose of this study is to empirically investigate the relationship between intellectual capital and corporate governance of Oman's financial sector companies. Intellectual capital has been found to successfully contribute to the economic wealth creation of firms in germane literature. Unfortunately, financial statements do not necessarily capture and reflect the contributions of intellectual capital, thereby leading to an information asymmetry between companies and users of financial statements. The research also investigates the relationship between corporate governance and intel

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Mačerinskienė, Irena, and Simona Survilaitė. "The Assess Model of Intellectual Capital and a Company's Value Added Cohesion." Creative and Knowledge Society 2, no. 1 (2012): 82–94. http://dx.doi.org/10.2478/v10212-011-0018-0.

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The Assess Model of Intellectual Capital and a Company's Value Added CohesionNowadays intangible assets are especially important in every company and can help to increase a company's value added. The importance is so huge that many companies invest more money in intellectual capital than in material assets. Why has this happened? Scientists answer this question very quickly and easily - many companies have already been disappointed and damaged by their materials, goods, equipment, buildings, cars, machinery that cost a lot of money but do not give effective productivity. On the contrary, intel

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17

Yang, Fan. "Evaluation Research on the Value Creation Efficiency of Intellectual Capital: A Case Study of Enterprise A." Advances in Economics, Management and Political Sciences 177, no. 1 (2025): 62–66. https://doi.org/10.54254/2754-1169/2025.22227.

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In recent years, competition within the home appliance industry has increasingly focused on quality improvement. Market share acquisition is no longer solely dependent on product sales volume; instead, competition in areas such as human capital, resource management, and particularly intellectual capital has intensified significantly. Using Enterprise A's intellectual capital as the research object, this study applies the Value Added Intellectual Coefficient (VAIC) model to measure and evaluate the efficiency of its intellectual capital in value creation. It analyzes management-related issues c

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18

Fadaei, Mehdi, Mohammad Taleghani, and Eslam Shafeie Noghlebari. "Evaluation of Intellectual Capital and Its Importance." Kuwait Chapter of Arabian Journal of Business and Management Review 3, no. 3 (2013): 54–60. http://dx.doi.org/10.12816/0017476.

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19

Molodchik, Maria, Elena Shakina, and Anna Bykova. "Intellectual capital transformation evaluating model." Journal of Intellectual Capital 13, no. 4 (2012): 444–61. https://doi.org/10.1108/14691931211276089.

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Purpose The purpose of this paper is to present a framework that is developed for analysis of intellectual capital transformation into companies’ value, including an identification of the key factors of this process. Design/methodology/approach The paper employs intellectual capital on the intersection of value‐based management (VBM) and the resource‐based view (RBV). Starting from a review of the results provided in the literature regarding intellectual capital (IC) evaluation and its link with firm performance, a system of proxy indicators related to IC transformation in both concepts

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20

Putra, I. Nyoman Wijana Asmara, and Ni Made Dwi Ratnadi. "Intellectual Capital and Its Disclosure on Firm Value." International Journal of Finance & Banking Studies (2147-4486) 10, no. 1 (2021): 86–95. http://dx.doi.org/10.20525/ijfbs.v10i1.1108.

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Intangible assets, such as information, are becoming increasingly essential to companies. Intellectual capital is another term for knowledge assets. The aim of this study is to find empirical evidence of the influence of intellectual capital and intellectual capital disclosure on firm valuation, as well as to identify the types of disclosures made by the banking industry listed on the Indonesia Stock Exchange from 2015-2019. The data used in the analysis were secondary data from annual reports. A six-way numerical coding scheme determines the disclosure item index. With 36 disclosure objects,

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21

Nifatova, Оlena, and Pavlo Dudko. "METHODOLOGICAL APPROACH TO EVALUATION OF COMPONENT INTELLECTUAL POTENTIAL IN BUSINESS PROCESSES OF INTEGRATED STRUCTURES." Management 32, no. 2 (2021): 53–64. http://dx.doi.org/10.30857/2415-3206.2020.2.4.

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Background and objectives. In today's information economy intangible assets play a more important role than tangible assets. An intellectual capital is used to determine intangible assets that enable a firm to increase its market value. In turn, the intellectual capital of an integrated business structure – a qualification, experience, staff motivation, knowledge, technology and communication channels are able to create added value providing a competitive advantage businesses.Methods. The methods used: method of analysis of hierarchies – to establish the importance (priority) of the selected c

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22

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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23

Барсукова, Наталья, Natalya Barsukova, Елена Клюшникова, and Elena Klyushnikova. "EVALUATION OF EFFICIENCY IN INTELLECTUAL CAPITAL MANAGEMENT OF SCIENCE CITY." Bulletin of Bryansk state technical university 2016, no. 4 (2016): 284–94. http://dx.doi.org/10.12737/23264.

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Intellectual capital occupies a significant place among factors of economic development of such regional formations as sciencecities of the Russian Federation. In the paper there is formulated the author’s definition of intellectual capital of a territory as a category providing income growth both of single man and a science city as a whole and being a source and a basis for economy innovation development. To achieve management purposes, in authors’ opinion, the concept of an “intellectual capital level” (ICL) is more suitable which combines intellectual capital and the results of

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Aida VitayalaS. Hubeis, Mextaria Yuliana, Anggraini Sukmawati,. "The Evaluation of Lecturer's Performance and Sekolah Tinggi Perikanan's Performance Through Intellectual Capital." Jurnal Manajemen 23, no. 1 (2019): 19. http://dx.doi.org/10.24912/jm.v23i1.442.

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Intellectual capital is an intangible resource owned by the organization that can be used to create value for the organization. Intellectual capital consists of the source of human capital, the organization itself and its relationship to the environment. The purpose of this research is to analyze the effect of intellectual capital on lecturer and organizational performance and the effect of lecturer performance on organizational performance. Lecturer performance was measured by Key Performance Indicator value. Organizational performance was measured by perspective of costumer, finance, interna

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Nifaeva, O. "Moral and Ethical Capital: The Problems of Evaluation." World Economy and International Relations, no. 8 (2014): 25–33. http://dx.doi.org/10.20542/0131-2227-2014-8-25-33.

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The nature of economic relations directly depends on moral and ethical features of the economic agents. At this moment Russia has got a unique opportunity to build a civilized model of economy by adjusting the moral and ethical features of the economic agents. The author presents a three-level structure of the moral and ethical features of individuals. Each level (material, intellectual and social) is determined by the features such as diligence, frugality, intelligence, initiativeness, honesty, trust, responsibility, humanness, patriotism. The peculiarity of the civilized model of economy is

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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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Almanie, Abdullah M. "An eye for artificial intelligence: Insights into the impact of strategic leadership on intellectual capital of administrative leaders in King Saud University." Revista Amazonia Investiga 14, no. 86 (2025): 18–27. https://doi.org/10.34069/ai/2025.86.02.2.

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The aim is to investigate the impact of strategic leadership on intellectual capital of administrative leaders in King Saud University. The study is a cross-sectional descriptive research. It utilizes a quantitative approach. It will prove the cause and effect relationship between strategic leadership and intellectual capital. The statistical population of this research was faculty members of King Saud University (n=220 people) in the academic year 2024-2025. Strategy development has an impact on human capital and structural capital (components of intellectual capital), while it does not affec

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Nusriadi, Laode, Ilya Avianti, Nanny Dewi Tanzil, and Danang Parikesit. "Project performance in a toll road infrastructure with a public-private partnership scheme." Economic Annals-ХХI 193, no. 9-10 (2021): 114–20. http://dx.doi.org/10.21003/ea.v193-14.

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Public-private partnership (PPP) models were employed, especially in the toll road sector, by many governments to boost the development of the infrastructure and build strong connections among regions. PPPs are chosen as a scheme to fill the financial gap. Good project governance is one of the crucial points that should be supported by several significant factors, which will significantly affect projects’ performance. This study analyzes the influence of projects’ intellectual capital, investor protection mechanism, and ownership structure on the implementation of good project governance and t

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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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Bogoviz, Aleksei V. "Perspective directions of state regulation of competition between human and artificial intellectual capital in Industry 4.0." Journal of Intellectual Capital 21, no. 4 (2020): 583–600. http://dx.doi.org/10.1108/jic-11-2019-0270.

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PurposeThe purpose of the research is to determine the perspective directions of state regulation of competition between human and artificial intellectual capital in Industry 4.0 and to develop scientific and methodological recommendations for their implementation. For this, the directions of state regulation of competition between human and artificial intellectual capital are described, monitoring of competition between human and artificial intellectual capital by the example of modern Russia (2019) is performed and scientific and practical recommendations for state regulation of competition

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Abbas, Galawezh Jameel. "The Role of Organizational Culture in Intellectual Capital: A Case Study of Salahuddin University-Erbil." World Journal of Business and Management 5, no. 2 (2019): 62. http://dx.doi.org/10.5296/wjbm.v5i2.15700.

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This paper's purpose is to examine the role of organizational culture on intellectual capital as a case study conducted at Salahaddin University colleges in Erbil. That represented in all 14 colleges in Erbil, then distributing (88) questionnaire forms on the respondents, (82) valid form were obtained for analysis. So, the method adopted by the research is to identify the research problem by asking several questions centered on the nature of the relationship and effect between the research variables. Although a conceptual scheme designed to establish and test the research hypotheses through a

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Zarandi, Mohammad Hossein Fazel, Neda Mohammadhasan, and Susan Bastani. "A Fuzzy Rule-Based Expert System for Evaluating Intellectual Capital." Advances in Fuzzy Systems 2012 (2012): 1–11. http://dx.doi.org/10.1155/2012/823052.

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A fuzzy rule-based expert system is developed for evaluating intellectual capital. A fuzzy linguistic approach assists managers to understand and evaluate the level of each intellectual capital item. The proposed fuzzy rule-based expert system applies fuzzy linguistic variables to express the level of qualitative evaluation and criteria of experts. Feasibility of the proposed model is demonstrated by the result of intellectual capital performance evaluation for a sample company.

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Arraniri, Iqbal. "IDENTIFIKASI BUSINESS PERFORMANCE UKM DENGAN SKEMA KLASIFIKASI INTELLECTUAL CAPITAL." Jurnal Ilmiah Administrasi Bisnis dan Inovasi 4, no. 1 (2020): 17. http://dx.doi.org/10.25139/jai.v4i1.2225.

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When a company tries to find a business performance formula that can become a new solution in order to maintain its survival, then it depends on how its ability to manage its assets. So this study aims to examine the relationship of three main components of Intellectual Capital and Business Performance from Bontis at al: Human Capital, Structural Capital, Relational Capital. Hypothesis testing is conducted on the positive relationship between Human Capital and Business Performance, the positive relationship between Structural Capital and Business Performance, the positive relationship between

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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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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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Galdikas, L. N., and V. A. Galdikas. "IMPACT OF DIGITAL TRANSFORMATION ON INTELLECTUAL CAPITAL MANAGEMENT." Economic Science and Humanities 362, no. 3 (2022): 101–9. http://dx.doi.org/10.33979/2073-7424-2022-362-3-101-109.

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The article discusses the ways of managing intellectual capital from the standpoint of different authors. The impact on the development of intellectual capital of a new technology, namely Industry 4.0 of «smart production», is displayed. It is proposed to integrate disparate systems into a single management system for the evaluation of intellectual capital. The author's model for determining the market value of an organization and a mechanism for determining intellectual capital are presented.

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Asyik, Nur Fadjrih. "The Optimization Of Employee Stock Option Plan In Achieving Financial Performance." Jurnal Reviu Akuntansi dan Keuangan 11, no. 2 (2021): 393–411. http://dx.doi.org/10.22219/jrak.v11i2.17273.

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This study aimed to examine the effects of Intellectual Capital proxied by Human Capital (HC), Structural Capital (SC), and Customer Capital (CC) on the company's financial performance. It also investigated stock-based compensation's impact through employees' stock options programs and Intellectual Capital on the company's economic performance. The research samples were 36 companies that implemented the Employee Stock Option Plans as a compensation scheme during the 2016-2019 period. There were 144 observations. The partial test used multiple regression, while the moderating variable test appl

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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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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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Parshintsev, Alexander A. "EVALUATION OF HIGH-TECH PROJECT-ORIENTED COMPANIES BASED ON THE KEY CHARACTERISTICS OF INTELLECTUAL CAPITAL AS AN OBJECT OF MANAGEMENT." TODAY AND TOMORROW OF THE RUSSIAN ECONOMY, no. 101-102 (2020): 70–80. http://dx.doi.org/10.26653/1993-4947-2020-101-102-07.

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The aim of the study was to make regional comparisons based on the selected indicators of intellectual capital in high-tech project-oriented companies in Russia. To achieve this goal, three clusters of regions of the Russian Federation were developed using the k-average method for intellectual capital components in high-tech project-oriented companies, obtained as a result of implementing a factor analysis of three groups of indicators: human capital, information and reputation capital, and capital of intellectual labor achievements. The subjects with the highest and lowest levels of intellect

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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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Arenkov, I. A., and D. V. Yaburova. "IMPROVEMENT OF THE INTELLECTUAL CAPITAL MANAGEMENT AS A FACTOR OF INNOVATION DEVELOPMENT." Business Strategies, no. 5 (May 25, 2018): 33–35. http://dx.doi.org/10.17747/2311-7184-2018-5-33-35.

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Intellectual capital becomes a factor, which is the core competitiveness of economic systems, and it is a key resource for the growth and development of not only individual companies, but also the country as a whole. The elements of intellectual capital set the pace of technology, form the basis of innovation. This article focuses on the dependence between innovation development of companies and countries on the formation of intellectual capital management strategy. We consider innovation as a competitive advantage achieved through the development of certain elements of the intellectual capita

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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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Aziz, Umer, Tariq Ahmad Lone, and Ishtiaq Hussain Qureshi. "Intellectual Capital in the Knowledge Economy: A Review of Methods and Models." Asian Journal of Economics, Business and Accounting 25, no. 5 (2025): 577–99. https://doi.org/10.9734/ajeba/2025/v25i51825.

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Reflecting the influence of intellectual capital and intangible assets, the change from the industrial to the knowledge economy has resulted in a boom in company market value. Conventional financial measures are inadequate in reflecting the actual worth of these assets. The complex nature of evaluating and managing these intangible assets has led to the proliferation of several intellectual capital models, each with its unique characteristics. The paper deployed the content analysis technique to evaluate some well-known (popular) intellectual capital models; Balanced Scorecard (1992), Skandia

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Марков, И., and I. Markov. "MANAGEMENT OF INTELLECTUAL CAPITAL IN STATE AND MUNICIPAL AUTHORITIES: THEORETIC AND METHODOLOGICAL ASPECT." Management of the Personnel and Intellectual Resources in Russia 6, no. 5 (2017): 63–67. http://dx.doi.org/10.12737/article_5a0464016c7814.25755512.

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The article describes the main aspects of intellectual capital management in state and municipal authorities. The theoretical concepts and categories are adapted, which were developed to describe the processes of formation and development of intellectual capital in business organizations taking into account the specifi c characteristics of authorities. The article givesthe defi nition of intellectual capital in the state and municipal authorities, its structure is revealed. The concept of system of intellectual capital management in government by specifying its functions, subsystems, and proce

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CHERNYSHOVA, Liliia, Olena OLEINIKOVA, and Alina BOIKO. "Formation of the bank's intellectual capital management mechanism." Economics. Finances. Law, no. 4/3 (April 30, 2020): 23–28. http://dx.doi.org/10.37634/efp.2020.4(3).5.

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The article is devoted to the disclosure of the essence of the concept of "intellectual capital", as well as the study of the structural components of the Bank's intellectual capital. The chosen topic is urgent and relevant to the realities of banking business, which is explained by the need for qualitative changes in the direction of ensuring the sustainable development of modern credit institutions. The purpose of the paper is to systematize the research of various scientists regarding the interpretation of the scientific category "intellectual capital", improve its structuring and develop a

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Vaicekauskienė, Loreta. "Beautiful or intelligent? Discourse stereotypes and social meanings of phonetic variation among adolescent girls in Vilnius." Taikomoji kalbotyra, no. 6 (November 7, 2015): 1–33. http://dx.doi.org/10.15388/tk.2014.17489.

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Combining metalinguistic discourse analysis with statistical and qualitative speaker evaluation analysis the paper examines perceptions of phonetic variation in the speech of urban girls and discusses the impact of social stereotypes on the evaluation of their speech styles. The approach is adapted that speech variants are meaningful elements of a style cluster used by speakers for construction of certain personality types and stances and recognized by hearers as such (Agha 2007, Campbell-Kibler 2009, Blommaert 2010). Subconscious Speaker evaluation experiment was carried out in four upper-sec

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Грицаенко, Галина Ивановна. "Интеллектуальный капитал малых форм аграрного производства: формирование и использование". Известия Дальневосточного федерального университета. Экономика и управление, № 1 (29 травня 2024): 5–17. http://dx.doi.org/10.24866/2311-2271/2024-1/1093.

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In order to obtain competitive advantages for small forms of agricultural production, theoretical and methodological developments in the field of formation and functioning of their intellectual capital are necessary, which determines the relevance of the chosen research topic. The article reveals the theoretical and methodological essence of one of the elementsof human capital — the concept of “intellectual capital”, which is a system of socio-economic relations capable of generating income, and as its structural elements, “knowledge”, “experience” and “awareness” of its bearers — people are d

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Ковальов, Анатолій Іванович, та Олександр Сергійович Літвінов. "ВИМІРЮВАННЯ РІВНЯ РОЗВИТКУ ІНТЕЛЕКТУАЛЬНОГО КАПІТАЛУ ПРОМИСЛОВИХ ПІДПРИЄМСТВ УКРАЇНИ". Bulletin of the Kyiv National University of Technologies and Design. Series: Economic sciences 131, № 1 (2019): 82–97. http://dx.doi.org/10.30857/2413-0117.2019.1.9.

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Understanding of the enterprise intellectual capital development concept entails irreversible, targeted, regular, qualitative changes in the state of its objects. Therefore, the scientists face the problem of quantitative measurement of the state of intellectual capital and its changes. In turn, the measurement process involves the procedure of attributing the numbers to the characteristics of intellectual capital development subject to certain rules with the purpose of replacing the research of the of intellectual capital development by the study of its numerical model. This triggers the need

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Dyr, Tadeusz, and Karolina Ziółkowska. "The intellectual capital as the regions' competitiveness factor." Central European Review of Economics & Finance 17, no. 1 (2017): 33–51. http://dx.doi.org/10.24136/ceref.2017.002.

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Theories of the regional development show that the intellectual capital is an important factor of the regions competitiveness. The main aim of the article is an evaluation of variation of factors determining the intellectual capital level of Polish regions. The paper has been shown that there is a statistically significant relation between the level of economic development of Polish regions and factors determining the value of intellectual capital.

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