Academic literature on the topic 'INTELLECTUAL VALUE ADDED'
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Journal articles on the topic "INTELLECTUAL VALUE ADDED"
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Iazzolino, Gianpaolo, and Domenico Laise. "Value added intellectual coefficient (VAIC)." Journal of Intellectual Capital 14, no. 4 (October 21, 2013): 547–63. http://dx.doi.org/10.1108/jic-12-2012-0107.
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Sen, Suleyman, and Volkan Demir. "Literature on the value added intellectual capital." Pressacademia 12, no. 1 (December 31, 2020): 101–3. http://dx.doi.org/10.17261/pressacademia.2020.1366.
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Hatane, Saarce Elsye, Maria Agustin, Vera Radja Kana, and Jean Marc Dautrey. "Do Value Added Intellectual Coefficient and Corporate Governance Contribute to Firm's Economic Value Added." Petra International Journal of Business Studies 2, no. 2 (November 1, 2019): 96–108. http://dx.doi.org/10.9744/ijbs.2.2.96-108.
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This study is about examining the influence of Intellectual Capital and Corporate Governance to EVA. Data used in this study were collected from a sample of 121 consumer goods companies in Indonesia and Malaysia from 2010 to 2017. Panel data multiple regression was performed to examine the research framework. The intellectual capital was measured by VAIC value, while the corporate governance was explained by the audit committee, remuneration board, and auditor quality and tenure. This study found that HCE, SCE, audit committee gender, remuneration size and remuneration gender had no effect on EVA in both Malaysian and Indonesian companies. In contrast, the audit committee size was found to affect the EVA of the companies in both countries. The CEE affected the company value of Malaysian companies while it had no effect on Indonesian companies. Audit quality and audit tenure had a positive effect only on Malaysian companies and none on Indonesian companies. This study used limited variables and a narrow business sector, thus the future research may expand the research model for other types of industries and apply the model in other countries.
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Mačerinskienė, Irena, and Simona Survilaitė. "Company’s Value Added and Its Intellectual Capital Coherence." Verslas: teorija ir praktika 12, no. 2 (June 22, 2011): 183–92. http://dx.doi.org/10.3846/btp.2011.19.
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Ståhle, Pirjo, Sten Ståhle, and Samuli Aho. "Value added intellectual coefficient (VAIC): a critical analysis." Journal of Intellectual Capital 12, no. 4 (October 25, 2011): 531–51. http://dx.doi.org/10.1108/14691931111181715.
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Paknezhad, Mehrnaz, and Ahmad Ahmadkhani. "Value added intellectual coefficient (VAIC): an empirical study." Management Science Letters 2, no. 3 (April 1, 2012): 745–50. http://dx.doi.org/10.5267/j.msl.2012.01.006.
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Mouritsen, Jan. "Driving growth: Economic Value Added versus Intellectual Capital." Management Accounting Research 9, no. 4 (December 1998): 461–82. http://dx.doi.org/10.1006/mare.1998.0090.
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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 (July 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, intellectual capital that usually costs only the salary of an employee brings significant benefits.The research purposeis to evaluate the cohesion between intellectual capital and a company's value added and to provide the model of this cohesion.The methods usedare analysis of scientific literature, GBN matrix method, expert evaluation, average comparison method, and Kendall's coefficient of concordance.Scientific aims:to reveal the cohesion between intellectual capital and a company's value added; to introduce a model of a company's value added and its intellectual capital; to demonstrate the results of expert evaluation on the model of intellectual capital and a company's value.The findingsare as follows: intellectual capital is considered as a unit of social capital, communicational capital, and psychological capital; intellectual capital has a huge influence for the growth of a company's value added; employee motivation is the most important factor either for the growth of intellectual capital or a company's value added.Conclusions:expert evaluation was performed in order to investigate the importance of intellectual capital factors for the growth of intellectual capital itself and a company's value added. Experts were taken from two areas: business environment and academic environment. It is possible that experts from other environments could answer the questions in a completely different way, and this model could be improved even more.
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Kartika Putri, Aulia, and Erina Sudaryati. "INTELLECTUAL CAPITAL DAN ABNORMAL RETURN SAHAM." e-NARODROID 4, no. 2 (September 28, 2018): 54–59. http://dx.doi.org/10.31090/narodroid.v4i2.737.
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ABSTRAK : Penelitian ini bertujuan untuk mengetahui pengaruh Intellectual Capital (IC) yang diukur menggunakan Value Added Intellectual Capital (VAIC™) yang mempunyai tiga komponen yaitu Value Capital (VACA-value added capital employed), human capital (VAHU-value added human capital), dan structural capital (STVA-structural capital value added) terhadap reaksi pasar saham yang diproksikan dengan melihat Average Abnormal Return saham pada perusahaan LQ-45. Metode yang digunakan pada penelitian yaitu analisis regresi linier berganda dengan alat anlisis SPSS 17. Teknik pengambilan sampel dengan menggunakan purposive sampling, dan berdasrkan kriteria yang telah ditentukan maka jumlah sampel sebanyak 17 sampel perusahaan LQ-45 selama tahun 2013-2015. Variabel dependen pada penelitian yaitu average abnormal return saham. Variabel independent pada penelitian yaitu tiga komponen VAIC. Hasil penelitian menunjukkan jika VACA berpengaruh terhadap average abnormal return saham dan variabel VAHU dan STVA tidak memiliki pengaruh terhadap average abnormal return saham.
Kata Kunci : intellectual capital, return saham ,value added capital employed, value added human capital, structural capital value added
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Marcelia, Erlita, and Budi S. Purnomo. "PENGARUH NILAI TAMBAH MODAL INTELEKTUAL DAN PENGUNGKAPAN MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA)." Jurnal ASET (Akuntansi Riset) 8, no. 1 (June 20, 2016): 29. http://dx.doi.org/10.17509/jaset.v8i1.4019.
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Abstract. This study aims to describe and measure (1) the effect of value added intellectual capital on intellectual capital disclosure, (2) the influence of intellectual capital disclosure on firm value, (3) the effect of value added intellectual capital on firm value, and (4) the effect of added value intellectual capital of firm value through intellectual capital disclosure as intervening variable. This study used a sample of banking companies listed on the Indonesia Stock Exchange in the period 2014. The sample was selected by using purposive sampling method and obtained 36 emitters who become the sample. This research uses the Pulic-Value Added Intellectual Coefficients (VAIC) model to measure the value added of intellectual capital. Company value is measured by Price to Book Value Ratio (PBV). Disclosure of intellectual capital is measured by the Intellectual Capital Disclosure Index (ICD). This study uses Partial Least Squares (PLS) to analyze the data. The results of this study indicate that (1) the added value of intellectual capital has no negative effect on intellectual capital disclosure, (2) intellectual capital disclosure has no negative effect on firm value, (3) value added of intellectual capital has positive effect on firm value, and (4) value added intellectual capital has a positive effect on firm value through intellectual capital disclosure as intervening variable.Keywords: Value added intellectual capital; disclosure of capital; intellectual, corporate value.Abstrak. Penelitian ini bertujuan untuk mendeskripsikan dan mengukur (1) pengaruh nilai tambah modal intelektual terhadap pengungkapan modal intelektual, (2) pengaruh pengungkapan modal intelektual terhadap nilai perusahaan, (3) pengaruh nilai tambah modal intelektual terhadap nilai perusahaan, dan (4) pengaruh nilai tambah modal intelektual terhadap nilai perusahaan melalui pengungkapan modal intelektual sebagai variabel intervening. Penelitian ini menggunakan sampel perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada periode tahun 2014. Sampel dipilih dengan menggunakan metode purposive sampling dan diperoleh 36 emiten yang menjadi sampel. Penelitian ini menggunakan model Pulic-Value Added Intellectual Coefficients (VAIC) untuk mengukur nilai tambah modal intelektual. Nilai perusahaan diukur dengan Price to Book Value Ratio (PBV). Pengungkapan modal intelektual diukur dengan Intellectual Capital Disclosure Index (ICD). Penelitian ini menggunakan Partial Least Squares (PLS) untuk menganalisis data. Hasil penelitian ini menunjukkan bahwa (1) nilai tambah modal intelektual tidak berpengaruh negatif terhadap pengungkapan modal intelektual, (2) pengungkapan modal intelektual tidak berpengaruh negatif terhadap nilai perusahaan, (3) nilai tambah modal intelektual berpengaruh positif terhadap nilai perusahaan, dan (4) nilai tambah modal intelektual berpengaruh positif terhadap nilai perusahaan melalui pengungkapan modal intelektual sebagai variabel intervening.Kata Kunci: nilai tambah modal intelektual; pengungkapan modal; intelektual; nilai perusahaan.
Dissertations / Theses on the topic "INTELLECTUAL VALUE ADDED"
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Jackevičiūtė, Neringa. "Lietuvos bankininkystės plėtra ir jos intelektiniai ištekliai." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2008~D_20090204_110400-95423.
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Magistrinio darbo tema yra aktuali, nes vis labiau didėja neatitikimas tarp organizacijos rinkos vertės ir tikrosios vertės, o tradiciniai pelningumo skaičiavimo būdai nebegali tiksliai atspindėti esamos situacijos, kadangi jie skaičiuoja tiktai pelną, o ne pridėtinę vertę. Temos naujumas akivaizdus, nes magistriniame darbe yra ieškomas ryšys tarp tradicinių pelningumo skaičiavimo metodų ir nefinansinių intelektinių išteklių efektyvumo skaičiavimo metodų, siekiant nustatyti, ar nefinansiniai rodikliai gali pateikti informacijos apie sėkmingą banko veiklą.
Tyrimo objektas – intelektinių išteklių panaudojimo efektyvumas. Tyrimo dalykas – intelektinių išteklių svarba bankininkystės tolesniame vystymesi.
Tikslas: nustatyti intelektinių išteklių svarbą bankininkystės vystymuisi ir numatyti bankininkystės tolesnius plėtros etapus.
Formuluojami tokie uždaviniai:
1. Apibūdinti intelektinių išteklių sąvoką ir išanalizuoti jos apibūdinimus literatūroje;
2. Atskleisti intelektinių išteklių svarbą organizacijai;
3. Išnagrinėti intelektinių išteklių skaičiavimo metodus ir lyginti juos su tradiciniais pelningumo skaičiavimo metodais;
4. Apibrėžti intelektinių išteklių svarbą bankininkystei;
5. Numatyti bankininkystės tolesnio vystymosi gaires, naudojantis intelektinių išteklių skaičiavimo metu sukaupta informacija.
Šiame darbe panaudoti mokslinio tyrimo metodai:
• lyginimo metodas – atskleidžiami įvairių autorių samprotavimai apie intelektinius išteklius ir jų svarbą organizacijoje;
•... [toliau žr. visą tekstą]The theme of Master’s Work is actual today because it has been generally noticed that there is a growing difference between the organization’s market value and the real value, traditional measurements of profit are no longer able to reflect the current situation correctly as they calculate only a profit and not – the added value. The new point in this theme is being carried out by the relation between traditional profit measurements and non-financial calculations of intellectual assets efficiency, which is being analysed in order to reveal whether non-financial indicators are capable to represent the information about the successful activity of a bank. The object of the research – the effective use of intellectual assets. The subject of the research – the importance of intellectual assets in further development of banking sector. The goal formulated for this work is to define the importance of intellectual assets in growth of banking sector and also to foresee further stages of development. The tasks that are formulated for this work: 1. To define the concept of intellectual assets and to analyse its definitions in literature; 2. To reveal the importance of intellectual assets for an organization; 3. To analyse the measurement methods of intellectual assets and compare them to traditional profit measurement methods. 4. To foresee further development stages of banking sector, by using the information which has been collected via calculations of intellectual assets. The... [to full text]
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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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Nguyen, Thuan L. "Assessing Knowledge Management Values by Using Intellectual Capital to Measure Organizational Performance." NSUWorks, 2016. http://nsuworks.nova.edu/gscis_etd/986.
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Measuring knowledge management performance was one of, if not the most challenging knowledge management activities. This study suggested using intellectual capital as a proxy for knowledge management performance in evaluating its impact on organizational performance. The Value Added Intellectual Coefficient model was employed to measure intellectual capital. Although being used widely in research, the model had its limitations. Also, for intellectual capital measurement, there was a lack of guidelines supported by empirical evidence or best practices. The present study aimed to test the classic and a modified version of this model, and based on the results, shed light on whether the classic version was good enough or the modified one should be highly recommended. The financial fundamental and market data of 425 randomly selected publicly listed firms were collected, and the structural equation modeling technique was employed to test the models. Chi-square difference test was performed to determine whether there was a statistically significant difference between these two models. The results of the tests indicated that the difference between them was insignificant. Therefore, it was concluded that the classic model is adequate, and it can be used effectively to measure intellectual capital. Adding two new efficiency elements – research and development efficiency and relational capital efficiency – in the model did not provide any significant benefit.
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Bonazzi, Fabio Luiz Zandoval. "Evolução de modelo de negócio e o processo de criação de valor no setor de serviço de valor agregado móvel: uma análise a partir das dimensões do capital intelectual." Universidade Presbiteriana Mackenzie, 2014. http://tede.mackenzie.br/jspui/handle/tede/638.
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This study aimed to understand the intellectual capital role, in the value creation process, throughout the different phases of the business model, in a mobile value added service (VAS) company. The theoretical constructs of value, intellectual capital, business model and process perspective, have been reviewed. From these constructs, a conceptual model has been developed. This model is able to integrate human, structural and relational dimensions of intellectual capital, and guide them to process of creating, delivering and capturing value for the company, through a business model evolutionary perspective. The conceptual model was empirically applied to the Movile company, a VAS technology developer, through a single case study, carried out at an interval of 18 months, in a period comprised between april 2013 and september 2014. Data were collected from six interviews, and complemented by primary and secondary artifacts, as well as by direct observations. As a result, it has been observed that human, structural and relational dimensions of intellectual capital, are closely related to value creation process, and were gradually built and hinged along an organizational evolutionary process, of more than 15 years. During this period, six different business models were identified, involving the past, present and future of the company. In the initial phase, human and relational dimensions were essential to value creation. In subsequent steps, there was an importance alternation of dimensions in value creation process, and an enhancement of each dimension features, showing the relational dimension as a determining factor for value creation in the company long-term future. As an empirical contribution, the business model evolutionary analysis, through the articulation of the intellectual capital dimensions, provides analytical elements for new companies that emerge in Mobile VAS industry. In relation to the telecommunications companies, these tend to turn into a pipe performance, substantially focused on providing technology infrastructure to mobile VAS companies.
Teve-se como objetivo, neste estudo, compreender o papel do capital intelectual no processo de criação de valor ao longo das diferentes fases evolutivas do modelo de negócio de uma empresa de Serviço de Valor Agregado (SVA) móvel. Foram revisados os constructos teóricos de valor, capital intelectual, modelo de negócio e perspectiva processual. A partir deles, foi desenvolvido um modelo conceitual capaz de integrar as dimensões humana, estrutural e relacional do capital intelectual, e orientá-las ao processo de criação, entrega e captura de valor para a empresa, numa perspectiva evolutiva de modelo de negócio. Esse modelo conceitual, foi aplicado empiricamente na empresa Movile, desenvolvedora de tecnologia SVA móvel, por meio de um estudo de caso único, realizado em um intervalo de 18 meses, entre abril de 2013 e setembro de 2014. Os dados foram coletados mediante a realização de seis entrevistas e complementados por artefatos primários, secundários e observações diretas. Como resultado, pôde-se observar que as dimensões humana, estrutural e relacional do capital intelectual, encontram-se intimamente relacionadas ao processo de criação de valor, e foram gradativamente construídas e articuladas ao longo de um processo evolutivo organizacional de mais de 15 anos. Nesse período, foram identificados seis diferentes modelos de negócio, envolvendo o passado, presente e futuro da empresa. Na fase inicial, observou-se que as dimensões humana e relacional foram essenciais para a criação de valor. Nas etapas subsequentes, observou-se uma alternância da importância das dimensões no processo de criação de valor, e um aprimoramento e modificação das características de cada dimensão, evidenciando ser a dimensão relacional o fator determinante para a criação de valor em um futuro de longo prazo da empresa. Como contribuição empírica, a análise evolutiva do modelo de negócio, por meio da articulação das dimensões do capital intelectual, fornece elementos analíticos para as novas empresas que venham a surgir e se estabelecer no setor de SVA Móvel. No tocante às operadoras de telecomunicações, observou-se que essas tendem a evoluir para uma atuação de pipe, substancialmente voltada para o fornecimento de infraestrutura tecnológica às empresas de SVA móvel.
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Yeh, Kuan-Hong, and 葉冠宏. "Intellectual Property Rights Protection and Value-Added Trade：Evidence from Taiwan." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/4ccg27.
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碩士國立中正大學
經濟系國際經濟學研究所
107
This paper conducts a panel data analysis to investigate the relationship between protection of intellectual property rights (IPRs) in 56 importing countries and the value-added exports of 11 manufacturing industries in Taiwan from 1995 to 2010. The empirical results from the Poisson pseudo-maximum likelihood (PPML) estimation indicate that the importing countries’ protection of IPRs has a positive impact on the value-added exports in the patent-sensitive industries, such as fabricated metal products (C28) and computer, electronic and optical equipment (C30T33X). On the other hand, it has a negative impact on the value-added exports in the patent-insensitive industries, such as transportation equipment (C34T35). Moreover, we find that the estimated impacts of IPRs on gross exports are larger and more significant than those on value-added exports, implying a possible estimated bias in previous studies. Therefore, it would be worthwhile in the future to reconsider the IPRs-Trade nexus by using the data of value-added trade.
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Liu, Bo-Yi, and 劉柏毅. "The Analysis of Value Added Intellectual Cofficient by Quantitle Regression：The Corporate Lifecycle Perspectives." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/12435972908479909198.
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碩士萬能科技大學
經營管理研究所
97
The purpose of this paper is to investigate whether market value of the company and market response to the Value Added Intellectual Coefficient™ (VAIC™) is a function of corporate lifecycle stages. The Value Added Intellectual Coefficient is composed of three parts: the VACA (value creation efficiency of capital employed), VAHU (value creation efficiency of human capital) and STVA (value creation efficiency of structural capital). We also use dividend payout ratio, percentage growth in sales, research density, capital expenditure ratio and the firm age as descriptors of corporate lifecycle stages to compare the linear regression with the quantile regression. Using the quantile regression to explore the market value of different quantiles, we divided samples into various lifecycle portfolios based on the methods developed. The results of this paper indicate that based on the linear regression model, there is significant value relevance between market value of the company and VAIC, market value of the company and VACA, market value of the company and VAHU; however, there is no significant relationship between STVA and market value of the company. Furthermore, the results of the quantile regression model also show that the higher quantile coefficient it is, the more significant effect it gains. These results also document the identical consequence as the linear regression model when firm sizes are at conventional levels for the 0.25, 0.5, 0.75, 0.9 quantiles. The company which has higher market value also has more significant effect upon VAIC, VACA, VAHU except when the firm size is at a conventional level for the 0.1 quantile only. However, the insignificant result of STVA shows the identical consequence as the linear regression model. During different corporate lifecycle stages of the linear regression model, the VAIC, VACA, VAHU and STVA have higher market response in the growth stage than in the maturing stage, and they also have higher market response in the maturing stage than in the stagnant stage. The results of the quantile regression model indicate the identical consequence as the linear regression model when firm sizes are at conventional levels for the 0.25, 0.5, 0.75, 0.9 quantiles, but it is insignificant when firm size is at a conventional level for the 0.1 quantile only. The key contribution of this paper is to illustrate that the Value Added Intellectual CoefficientTM is significant and positive no matter what the corporate stage it is. Hence, the results indicate that VAICTM can give investors new information about firm’s performance and its future viability, especially for hight market value firms.
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Shih, Chih-Cheng, and 施志成. "An Integrated Analysis of Intellectual Capital, Value Added Intellectual Capital and Enterprise Performance: An Empirical Study of Taiwan IT Industry." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/6w4j2g.
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碩士靜宜大學
會計學系研究所
94
The purpose of this research is to confer the relation of intellectual capital (IC) elements, Value Added Intellectual Capital (VAIC) and enterprise performance. Information Technology (IT) industry is a knowledge based industry, the character is much differ from other industries. IT industry must continuous invest the IC to companies such as R&D and innovation strategy to increase value for products. The announcements from Global Competitiveness Report of World Economic Forum and Mckinsey Co. report are affirmative that the competitive capability of Taiwan IT industry and their ability to create wealth for the stockholder. According to the literature review, stockholder is just one of many stakeholders; other stakeholders will also be able to affect the operation of enterprise. But we find that many IC researches only discuss about IC relationship between IC elements and business performance. However there is no research studied in the causal relationship from IC to business performance on stakeholder’s view. In addition, IC elements have deferred characteristic for enterprise performance, so the main purpose of the research adopts stakeholder’s view to detect how the IC elements affect the future VAIC and future enterprise performance. The sample selection of this research is IT industry companies that list on Taiwan Stock Exchange (TSE). We use factor analysis and Structure Equation Model (SEM) to test the hypothesis. In the short term, we find that the most IC elements (beyond innovation capital) are positive and significant via VAIC to affect enterprise performance. In the long term, the effect has positive and significant relationship from Innovation Capital to VAIC (lag one and two year) to enterprise performance (lag one and two year). It means that the effect of research and innovation need a period of time to crate value. On the other hand, the Relationship Capital presents the negative lag effect via VAIC to enterprise performance. It means that companies invest the expense of ad-rate, exploitation and management to keep relation, but with the time goes by the companies’ effect will decrease, even negative affect enterprise performance. If companies pay attention on IC elements, then the value of VAIC and enterprise performance will growth.
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Tang, Ting-Yung, and 湯婷詠. "The Impact of Ownership Structure on Value Added Intellectual Coefficient: The Moderating Effect on Family Firms." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/90544767201152067772.
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碩士銘傳大學
會計學系碩士班
103
This purpose of this paper is to examine the effect of ownership structure on the value added intellectual capital coefficient. By using the listed companies in Taiwan as a sample, we find following research results. First, firms with high manager ownership tend to have low value added intellectual capital coefficient. Further, block holder ownership and institutional ownership are both positively related to value added intellectual capital coefficient because block holders and institutional shareholders will monitor the decision of managers and further improving the value-added intellectual capital. Finally, we also find that the effect of block holder ownership on the value added structure capital efficiency coefficient, and the effect of institutional ownership on the human capital efficiency coefficient will be changed if the company is a family business.
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Chang, Zh-Rong, and 張芷榕. "The Association between Board Characteristics and Value Added Intellectual Coefficient- The Moderating Effect on Family Firms." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/86507437786507409104.
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碩士銘傳大學
會計學系碩士班
103
To investigate board characteristics influence on value added intellectual coefficients, it include structural capital efficiency coefficient, human capital efficiency coefficient and capital employed efficiency coefficient, and added family firms as an moderator to examine whether family firms have moderating effect between board characteristics and value added intellectual coefficient. This study used data of all Taiwan TWSE listed firms during the period study from 2009 to 2013, this study is based on Pulic(2004) measure of value added intellectual coefficients. The empirical results indicate board characteristics will affect value added intellectual coefficient. The results also indicate that family firms indeed association board of directors characteristics and added value of intellectual capital has a moderating effect coefficient.
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Chen, Ching-Fen, and 陳靜芬. "The Study of Relationship among the Intellectual Capital, Economic Value Added and Corporate Performance – An Analysis for the Taiwan’s LCD Industry." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/60596182458055161843.
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碩士中原大學
企業管理研究所
94
ABSTRACT In the era of knowledge-based Economics, the enterprises emphasized on important factors of the tangible assets such as capital and properties are no longer valid for competitive advantages. More contributions are generated from intangible assets and innovation knowledge. The traditional financial statements are only focusing on the tangible portion, ignoring the intangible asset, cost of fund raising and equities. The Economic Value Added (EVA) method developed by Stern Stewart & Co. emphasizes on cost of funds, but could be twisted under GAAP. Therefore, some adjustments for particular accounts are necessary of expressing true value for firm. After reviewing relevant literature of intellectual capital, the investigation confirms the existence of some factors, the variables of intellectual capital, value drivers, growth and leverage. This research adopted the period from 2002 Q4 to 2005 Q2, under the framework of Panel Data model with the fixed and random efforts to examine whether the intellectual capital and value drivers can deliver the contribution to EVA of corporations, and analyze the relationship between growth and finance leverage with Tobin’s Q. The results revealed that only two factors of Intellectual capital, Human capital customer capital, can improve the value of company. The value drivers, working capital, profit before Tax and capital expenditure, may also improve the value of company. When Tobin’s Q of LCD industry was greater then one, it indicates that a firm will have more opportunities in the future grow up fruitfully. Due to a higher demand of long term capital, adding debit can bring more net worth to a firm and make it steady grow.
Book chapters on the topic "INTELLECTUAL VALUE ADDED"
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Baenziger, P. Stephen, Amit Mitra, and Ian B. Edwards. "Protecting the Value in Value Added Crops: Intellectual Property Rights." In Designing Crops for Added Value, 239–48. Madison, WI, USA: American Society of Agronomy, Inc., Crop Science Society of America, Inc., Soil Science Society of America, Inc., 2015. http://dx.doi.org/10.2134/agronmonogr40.c14.
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Varaksa, Natalia G., Sergey A. Alimov, Maria S. Alimova, and Victor A. Konstantinov. "Structuring the Added Value of Biomedicine Products in the Innovative Economy." In The 21st Century from the Positions of Modern Science: Intellectual, Digital and Innovative Aspects, 561–69. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-32015-7_63.
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Chernenko, Ilia M., Natalya R. Kelchevskaya, and Irina S. Pelymskaya. "Industry 4.0-Specific Intellectual Capital and Its Impact on Human Capital and Value Added: Evidence from Russian Regions." In Lecture Notes in Information Systems and Organisation, 165–81. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-73261-5_16.
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Irani, Lilly. "Learning to Add Value at the Studio." In Chasing Innovation, 82–108. Princeton University Press, 2019. http://dx.doi.org/10.23943/princeton/9780691175140.003.0004.
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This chapter details how designers at the studio organized their lives, their relationships, and their self-understandings as they continually relearned how to “add value” in the context of shifting global divisions of labor and speculative hype. Good entrepreneurial citizens did not only find value for themselves and for their clients; they added value to the nation. They channeled their developmental desires and hopes into forms—programming, design, intellectual property, new business creation—that ascended to the highest rungs of a global capital's hierarchies of value. Those who added value to the nation, to the design studio, and to client projects were those to cultivate and include. Those who failed to add value were understood instead as jobless masses and as failed potential. These middle-class ideologies suffused news, policy, client expectations, and everyday talk. As ideologies and as everyday pressures, they shaped the everyday practices of organizing and valuing work and workers in the studio.
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Ika, Siti Rochmah, and Ari Kuncara Widagdo. "Ownership Structure and Intellectual Capital Performance." In Corporate Leadership and Its Role in Shaping Organizational Culture and Performance, 203–28. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-5225-8266-3.ch010.
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The objective of this study is to examine the impact of ownership structure on intellectual capital performance. Ownership structure used in this study consists of family control, government ownership, and foreign ownership. Family control was measured by two proxies, namely the number of shares owned by a family and the presence of family on the boards. Meanwhile, this study uses the Value-Added Intellectual Coefficient to measure intellectual capital performance. Ninety-two bank observations listed on the Indonesia Stock Exchange in the period 2013-2016 are used as a sample. Results of panel data regression indicate that the number of shares owned by the family positively associated with VAIC, on the other hand, the presence of families on the boards has no association with IC performance. The result indicates that a high degree of family ownership is likely to encourage managerial incentives to improve value creation activities. Government ownership and foreign ownership are also found to have a positive association with IC performance indicating that state-owned banks and foreign-owned banks in Indonesia tend to focus their attention more towards activities that can increase value creation than privately owned and domestic owned banks. This research provides insight into the role of the business owner to the capital market regulator in scrutinizing the efficiency of value creation activities.
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Narwal, Karam Pal, and Sushila Soriya. "Relationship between Company's Intellectual Capital and Performance." In Asian Business and Management Practices, 190–209. IGI Global, 2015. http://dx.doi.org/10.4018/978-1-4666-6441-8.ch015.
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This chapter examines the relationship between Financial Reporting of Intellectual Capital and Company's Performances in Indian Information Technology Industry. The sample consisted of 60 companies listed on NSE for a time period of 1999-00 to 2008-09. Value-Added Intellectual Coefficient (VAICTM) method developed by Pulic (1998) was used for the analysis of the data. The chapter uses VAICTM model and regression equation for the evaluation of intellectual capital and their relationship with productivity, profitability, and market valuation of the companies. The result of the chapter supports the hypothesis that profitability of the company can be explained by the intellectual capital. However, there is no significant association of intellectual capital with productivity and market capitalization of the companies for the selected time period of year 1999-00 to 2008-09.
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Batabyal, Debasish. "Measuring Performance of Hotels in Kolkata." In Strategic Infrastructure Development for Economic Growth and Social Change, 64–73. IGI Global, 2015. http://dx.doi.org/10.4018/978-1-4666-7470-7.ch006.
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Intellectual capital is the most complicated element of management and the same is more important in any service sector including hospitality and tourism. Airlines, hotels, restaurant chains, and tour operators have been focusing on human resources for enhancing technical and functional qualities of services. Here, the study is confined to the measurement of service quality of Indian hotels in Kolkata through intellectual capital (human capital and structured capital) and its comparison with the physical capital over the years. Value Added Intellectual Coefficient Method (VAICTM) is applied for measuring the performance of hotels. Corporate performance through quality services of intellectual capital has been measured through profitability, return on equity, and sales growth. The findings suggest that the performance of a hotel's intellectual capital can significantly explain corporate value creation through quality services.
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Farmer, Lesley. "Innovative Technologies in Library Science." In Handbook of Research on Education and Technology in a Changing Society, 178–89. IGI Global, 2014. http://dx.doi.org/10.4018/978-1-4666-6046-5.ch014.
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Libraries provide physical and intellectual access to high quality information in its myriad formats. To fulfill their responsibilities, librarians have incorporated technology into most aspects of their practice. Librarians work with their communities to provide relevant resources and services. These resources are increasingly digital in format, and libraries incorporate technology to insure physical and intellectual access to them. Technology has transformed library spaces, both physical and virtual. Librarians also use technology to provide value-added content and services. The Library of Congress and OCLC exemplifies instititutions that leverage technology to provide optimum programs. This is explored in this chapter.
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Pal, Karam, and Sushila Soriya. "Financial Reporting of Intellectual Capital and Company’s Performance in Indian Information Technology Industry." In Business, Technology, and Knowledge Management in Asia, 1–17. IGI Global, 2013. http://dx.doi.org/10.4018/978-1-4666-2652-2.ch001.
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This paper examines the relationship between Financial Reporting of Intellectual Capital and Company’s Performances in Indian Information Technology Industry. For the purpose of this study, sixty companies listed on NSE were taken for a period of 1999-00 to 2008-09. Value Added Intellectual Co-efficient (VAICTM) method developed by Pulic (1998) was used for the analysis of the data. The present study uses VAICTM model and regression equation for the evaluation of intellectual capital and their relationship with productivity, profitability, and market valuation of the companies. The result of the study supports the hypothesis that profitability of the company can be explained by the intellectual capital. However, there is no significant association of intellectual capital with productivity and market capitalization of the companies for the selected time period of year 1999-00 to 2008-09.
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Maravilhas, Sérgio. "Quality Improves the Value of Patent Information to Promote Innovation." In Rethinking the Conceptual Base for New Practical Applications in Information Value and Quality, 61–82. IGI Global, 2014. http://dx.doi.org/10.4018/978-1-4666-4562-2.ch004.
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Information, a tool to reduce uncertainty and develop knowledge in organizations, is an important aid in the decision making process. There are several characteristics that describe the quality of information that will allow the analysis of its value. Quality information warrants us best results when competing with other organizations. Its value is related to the results that it will allow us to obtain, and it depends on the context. Patent information must be of high quality to permit the search and retrieval of the documents needed to solve a problem or stimulate new ideas and solutions. Old inventions can generate new ideas; technologies for one application can be introduced for a new domain and can be applied in ecologically sustainable solutions. The current high number of patent applications reduces the quality of patent information due to the time needed to filter and search for all the prior art available. Some standards, together with machine translation, have been set up to avoid this situation and improve the quality of the patent information retrieved by the interested public. A comprehensive survey of the relevant literature available made us aware that commercial databases supply some value-added information to help the researchers and improve the efficiency of the search queries. Some of these features could be applied by the national and international intellectual property offices.
Conference papers on the topic "INTELLECTUAL VALUE ADDED"
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Diyanty, Vera, Mitha Dwi Restuti, Vera Diyanti, and Elvia R. Shauki. "Intellectual Capital and Firm Performance: Applying a Modified Value-Added Coefficient." In Proceedings of the Asia Pacific Business and Economics Conference (APBEC 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/apbec-18.2019.16.
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Suhendra, Euphrasia Susy. "The Influence of Intellectual Capital on Firm Value towards Manufacturing Performance in Indonesia." In International Conference on Eurasian Economies. Eurasian Economists Association, 2015. http://dx.doi.org/10.36880/c06.01192.
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The aim of this study is to analyse the influence of intellectual capital on firm value through firm performance (profitability, productivity, market valuation and growth). Intellectual capital is measured by using a Value Added Intellectual Coefficient (VAIC™). Firm value is measured by Tobin's Q. The financial performance consists of Return on assets (ROA), Asset turn over (ATO), Market to Book Value (MB) and Earnings per Share (EPS).
Data from this study was obtained from financial statements and annual reports of manufacturing companies that are taken from the Indonesia Stock Exchange. The sample of this study is manufacturing companies listed on the Indonesia Stock Exchange during the year of 2011-2013 for 37 companies. The types of data used are secondary data in the form of annual reports by the manufacturing companies. Empirical analysis is conducted by using Structural Equation Modelling (SEM).
The results of this study indicate that Intellectual capital has a significant effect on profitability, market valuation and growth. Intellectual capital does not significantly affect productivity and firm value. Market valuation significantly affects the firm value. Profitability, productivity and growth do not significantly affect firm value. Furthermore, Intellectual capital which is intervened by the firm performance has a positive effect on firm value.
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Sakur, Reşat. "The Relationship between Intellectual Capital and Firm Financial Performance; An Econometric Analysis on the Banks which Processed to the BIST." In International Conference on Eurasian Economies. Eurasian Economists Association, 2017. http://dx.doi.org/10.36880/c08.01883.
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Nowadays, the rapid development of information, communication and information technology increases the importance of information. The concept of knowledge management for businesses is becoming the biggest competitive element of the business and the prospect of intangible assets is steadily increasing. This situation gives priority to the concept of intellectual capital, which contributes the most to the value of the enterprises. In the literature, there are many studies on the relationship between intellectual capital concept and firm financial performance, and these studies generally focus on how intellectual capital is calculated. Human capital, structural capital and customer capital, which are the elements of the intellectual capital concept, are more prominent in the banking sector than the service producing sectors and are more evident than the company performance.
The aim of our work is to examine the effect of intellectual capital on banks operating in Turkey and whose stocks are traded on the Stock Exchange Istanbul. In this context, the Intellectual Value Added Coefficient (VAIC) method developed by Ante Pulic was used to calculate the intellectual capital of the banks. In our study, the data of 13 banks under independent supervision during the period of 2009-2016 were analyzed by panel data analysis method and the relationship between intellectual capital and profitability of the banks, profitability of assets, net profit margin and equity profitability ratios were tested. As a result of the analysis made, a positive relationship was found between the intellectual capital of the banks and the financial performance.
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Bazileva, Irina I. "Maturity level of internal communication environment management and company’s efficiency." In The Eighth International Practical Conference INNO-WAVE 2019. Russian National Public Library for Science and Technology, 2021. http://dx.doi.org/10.33186/1027-3689-2021-8-24.
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The introduced method of evaluation of the corporate internal communication environment is based upon the author’s maturity model. Within the study, the key intangible factors (motivators) were identified as a maturity model component. The survey of top executives in the business services sector was carried out to analyze maturity model influence on business performance. The author argues that empowerment (expansion of employees’ rights and possibilities) influences performance significantly. Practical recommendations are given on how to increase maturity level in managing corporate internal communication environment to achieve better results. Building efficient corporate internal communication environment is the vital task for innovative companies with dominant and increasing intellectual property in value added. The best practices of Russian hi-tech companies demonstrates that implemented business competence model, single communication and learning space and social interaction instruments make the most efficient mechanisms for building internal communication environment to facilitate innovations.
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McCarthy, J. P. "Digital Knowledge and Print Preservation: Future Possibilities for Remote Storage." In 2003 Informing Science + IT Education Conference. Informing Science Institute, 2003. http://dx.doi.org/10.28945/2601.
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The aim of this paper is to consider some possible directions for the future development of our library cum remote storage facility at University College Cork (UCC) in Ireland and the impact of digital knowledge products on such a future. It is an exercise in crystal ball gazing. The paper attempts to explore an emerging intellectual landscape, one no longer bound by the implications of the physical storage of printed knowledge and it considers what the long term implications might be. It does this by seeking to frame questions about the unknown, about answers as yet to emerge out of what is known through past experience gained in a print technology culture. It questions possible futures for print collections. It questions what are the implications for the future storage of knowledge if we abandon print technology as a storage medium. The paper is in three parts beginning with a stage setting exercise which profiles what currently exists and which gestures towards a vision of what might be. This is followed by a questioning of the challenges and pathways which implementing change might imply. The paper concludes with some reflections. Its core theme is the possibilities remote storage could offer in the transition from print based to digital libraries. For the purposes of this paper the word digital is loosely defined to mean existence in electronic form and either created in that form or imaged from printed media. Knowledge is defined as information to which some form of intellectual modeling has been applied such as the added value of scholarship or wisdom. By print preservation, I mean preserving book collections not simply because they may carry texts which are not reproduced elsewhere in electronic from. But, because the libraries created from these collections, store and transmit knowledge to us in their own distinctive way and this is something which I believe should be preserved.