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Journal articles on the topic 'Skandia'

Author: Grafiati
Published: 4 June 2021
Last updated: 27 July 2024

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1

Sylqa, Driton, and Galina Zaharieva. "THE KNOWING-DOING GAP OF INTELLECTUAL CAPITAL IN MULTINATIONAL COMPANIES - CASE STUDY: SKANDIA GROUP." Knowledge International Journal 31, no. 1 (June 5, 2019): 281–86. http://dx.doi.org/10.35120/kij3101281s.

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This paper aims to research the possibilities of the gap between knowing-doing in companies that implement the concept of Intellectual Capital (IC). Skandia is the best sample of IC concept and will provide a lot of useful information to conduct the respective project. As a multinational company, Skandia group, develops activities around the globe, and is the pioneer in implementing the concept of IC. Hence, it was chosen to be the subject of this case study research. The research includes interviews, with several people in different positions, in each management level into which every interview is interpreted through hermeneutic approach in order to achieve a better understanding of the phenomenon of the study. The research were made within different offices of company in various cities in Sweden. The study applies the descriptive case study approach, whilst investigated the possibility of gaps of IC between Knowing-Doing. The research shows that the concepts of IC and knowing-doing gap, could be found in headquarters of Skandia to a large extent, and this way basic assumption about a possible gap was verified. The implementation of IC within Skandia and its employees is for sure not completed yet. Also the shareholders are not convinced by the concept if one looks at Skandia´s performance on the stock markets. Nevertheless it offers a rhetorically positive way to tackle future challenges. In that respect this study got a deeper understanding concerning Skandia and IC. The research made many things visible that were not seen in the literature so far.
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2

Soares, Thiago Coelho, and Gisele Mazon. "Self-assessment and institutional change drivers based on absorptive capacity." Revista Ibero-Americana de Estratégia 15, no. 4 (December 1, 2016): 77–90. http://dx.doi.org/10.5585/ijsm.v15i4.2419.

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This article aims to verify the implementation of SkandiaNavigator as a management tool in a program of courses Ead as evaluative factor of absorptive capacity. The Skandia Navigator is based on the concept of intellectual capital to coordinate resources, skills and organizational skills, and was used to measure the absorptive capacity of the HEIs regarding the broad sense course Ead. O Skandia Navigator consists of thirty indicators divided into seven areas, and the financial focus on the results occurred and the focus on customers, human resources and processes geared to what happens at the moment in the company. The remaining spots are for the renewal of capacity and development of the organization that would allow a glimpse of the future of the company. We used institutional change drivers in Skandia Navigator as a way to measure the absorptive capacity of the HEIs regarding the broad sense of distance learning. In measuring areas: financial; client; internal processes; renewal and development; human, intellectual capital; and efficiency of intellectual capital, sought to verify the ability of HEI to learn and implement new knowledge. As a result of the research is considered appropriate to use the Skandia Navigator is a tool that can assist in measuring the absorptive capacity of the institution.
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3

Llopis, Estefanía López. "Skandia America and VAT Grouping in Spain." Intertax 49, Issue 1 (January 1, 2021): 29–38. http://dx.doi.org/10.54648/taxi2021004.

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For the first time since the publication of the Court of Justice of the European Union’s (CJEU’s) decision in Skandia America, a Spanish administrative authority has spoken out explicitly about the impact of such a judgment on Spain. With its resolution, the Spanish administrative authority reopened a closed debate when pointing out that it would be totally inadmissible to reject the application of the Skandia America case to the Spanish legal system only as a result of the particular manner that Article 11 of the VAT Directive has been implemented by the Spanish legislator. This article analyses the problems and doubts concerning the application of the Skandia America judgment to VAT groups constituted under the Spanish VAT Act. To do so, this article performs a three-step analysis. First, the arguments presented by the CJEU to justify its decision in such a judgment are reviewed. Secondly, the author provides a description of the VAT grouping scheme that is applicable in Spain. Finally, the attention is focused on the reasoning offered by the Spanish administrative authority in its resolution to support the fact that the Skandia America judgment is fully applicable to VAT groups located in Spain. EU Law, VAT Directive, VAT grouping, branch, fixed establishment, head office, supply of services, single taxable person, intra-group transaction, principle of subsidiarity.
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4

Bravo Cruz, Néstor Eugenio, Juan Ignacio Oviedo Pino, and Ciro Alirio Figueroa López. "Identificación, medición y valoración del capital humano a partir del modelo Skandia: aplicación en una UCIN." Contaduría Universidad de Antioquia, no. 82 (February 7, 2023): 27–47. http://dx.doi.org/10.17533/udea.rc.n82a02.

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El presente artículo da cuenta de la importancia del capital humano en la gestión organizacional y en este marco lo identifica, mide y valora a partir de la aplicación del modelo Skandia en una unidad de cuidado intensivo neonatal—UCIN—. El análisis se desarrolla bajo una metodología de enfoque mixto y de profundidad aplicada. Se realizó un análisis descriptivo para reconocer la importancia de los intangibles y, de esta manera, identificar las principales características de modelo Skandia aplicables en la valoración del capital humano. Siguiendo los enfoques del modelo, se revisaron diferentes diseños metodológicos de publicaciones previas y se ajustaron para construir los índices. Se concluye en que la adaptabilidad del navegador facilita su aplicación en todo tipo de organizaciones y contribuye a los procesos de gestión integral con resultados visibles a mediano y largo plazo, los cuales le permiten a la administración monitorear y emprender oportunamente acciones cuando se requiera. Para el caso de la UCIN, la aplicación del navegador del modelo Skandia permitió detectar oportunidades de mejora relacionados con el reconocimiento del personal y las modalidades de contratación.
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5

Edvinsson, Leif. "Developing intellectual capital at Skandia." Long Range Planning 30, no. 3 (June 1997): 320–73. http://dx.doi.org/10.1016/s0024-6301(97)00016-2.

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6

Edvinsson, Leif. "Developing intellectual capital at Skandia." Long Range Planning 30, no. 3 (June 1997): 366–73. http://dx.doi.org/10.1016/s0024-6301(97)90248-x.

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7

Saavedra García, María Luisa, and Luis Jorge González Díaz. "Las TI y su relación con la Creación de Valor: Una aplicación empírica en México." Fórum Empresarial 16, no. 2 Invierno (December 30, 2011): 19–41. http://dx.doi.org/10.33801/fe.v16i2.3742.

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Este trabajo consiste en la aplicación empírica del modelo Skandia a un grupo de empresas de servicios de gas, para la determinación del valor del Capital Intelectual, específicamente todo lo relacionado con las Tecnologías de Información. La investigación se desarrolló aplicando el método de caso. Los principales hallazgos de este trabajo son: a) que sí es posible determinar el valor de las Tecnologías de Información, adaptando el modelo Skandia, y b) que podría existir una relación directa positiva entre el valor de las Tecnologías de Información y la Creación de Valor, medida en los términos del Valor Económico Agregado.
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8

Bomer, Albert H. "From Skandia to Larentia: National Jurisdiction to Deviate from the VAT Directive." Intertax 44, Issue 8/9 (August 1, 2016): 657–65. http://dx.doi.org/10.54648/taxi2016054.

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In the Skandia case the European Court of Justice has decided that, despite Skandia being one legal entity, there are taxable transactions between a head office in the United States and a fixed establishment that is part of a Vat group in Sweden. Those Member States which have implemented the Vat grouping in national law have done so using their individual methodology. This decision raises the question of whether a Member State can deviate from the Value Added Tax (VAT) Directive in its national legislation. The recent Larentia case makes clear that it is possible to do so if the provision is optional. This Article analyses the interpretation given by the European Court of Justice concerning national jurisdiction to deviate from the VAT Directive.
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9

Saavedra García, María Luisa, Alejandro Morales Ramírez, and Deyanira Bernal Domínguez. "Valuación integral de empresas en México." Contaduría Universidad de Antioquia, no. 61 (March 17, 2014): 131–59. http://dx.doi.org/10.17533/udea.rc.18895.

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El objetivo de este trabajo consistió en identificar y aplicar los principales modelos de valuación de empresas, considerando tanto los que se basan en aspectos tangibles (EVA y FED), como los menos aplicados que se basan en activos intangibles (Skandia, Nevado y López). Se utilizó el método de caso múltiple, considerando para la aplicación los casos de dos empresas que cotizan en la bolsa mexicana de valores, ambas pertenecientes al sector telecomunicaciones. El principal hallazgo de esta investigación es que un enfoque combinado de ambos tipos de modelos, permite realizar una valuación integral obteniendo un valor más real de la empresa y un valor promedio entre la sobrevaluación del mercado y la subvaluación del modelo EVA, siendo recomendable el uso de FED-Skandia.
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10

Demuner Flores, María del Rosario, María Luisa Saavedra García, and María Elena Camarena Adame. "Medición del capital intelectual en el sector bancario: Aplicación de los modelos Skandia y VAIC." Innovar 27, no. 66 (October 1, 2017): 75–89. http://dx.doi.org/10.15446/innovar.v27n66.66712.

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El capital intelectual es reconocido como un activo estratégico corporativo importante, capaz de generar ventaja competitiva sostenible y rendimiento financiero superior. Se caracteriza por ser la principal fuente creadora de valor. En la nueva economía, la lógica de negocio se basa en lograr el crecimiento y la creación de valor a largo plazo, el problema radica en que los indicadores tradicionales no proporcionan información sobre si realmente una organización crea valor y en qué medida crea más de lo que ha invertido en recursos. El objetivo de este trabajo es valuar y comparar el capital intelectual en sus tres dimensiones para identificar el valor agregado y la eficiencia con que cada dimensión contribuye en una empresa del sector bancario, aplicando los modelos Skandia y VAIC. El estudio se realiza con la información financiera y no financiera de una organización del sector bancario durante el periodo 2011-2015. Skandia y vaic revelan que la empresa tiende a colocar un diferente grado de énfasis entre las dimensiones del capital intelectual para generar valor corporativo, mientras que la capacidad de creación de valor está muy influenciada por el capital humano. Los resultados también muestran que la eficiencia del capital físico es la variable menos significativa en la creación de valor, mientras que la eficiencia del capital humano es de gran importancia para mejorar la productividad de la empresa. Ambos modelos se complementan: con Skandia se determina el valor monetario del capital intelectual y con VAIC se mide la eficiencia del capital intelectual.
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11

Rydén, Marek, and Ann-Charlotte Bredahl. "Implementing Strategic Planning with the Skandia Navigator." Controlling 15, no. 3-4 (2003): 169–74. http://dx.doi.org/10.15358/0935-0381-2003-3-4-169.

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12

Mouritsen, J., H. T. Larsen, and P. N. Bukh. "Valuing the future: intellectual capital supplements at Skandia." Accounting, Auditing & Accountability Journal 14, no. 4 (October 2001): 399–422. http://dx.doi.org/10.1108/09513570110403434.

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13

Moberg, Gunnar. "How Skandia AFS defines and grows its customer base." Managing Service Quality: An International Journal 6, no. 5 (October 1996): 24–26. http://dx.doi.org/10.1108/09604529610127071.

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14

Elmgasbi, Alladyn. "Revision of Performance Measurement Tools and Methods." e-Finanse 15, no. 2 (June 1, 2019): 20–35. http://dx.doi.org/10.2478/fiqf-2019-0009.

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AbstractA changing economic environment and growing requirements of stakeholders have made it necessary to develop new achievement measurement methods. The article discusses and compares several performance measurement tools and methods, such as: the Balanced Scorecard, Tableau de bord, Skandia Navigator, Intangible Assets Monitor, German Scorecard, Business Excellence Model, Dutch system of performance management, Performance Prism and the EFQM Excellence Model. They are the most popular among both theoreticians and practitioners in this field.
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15

Feil, Alexandre André. "A mensuração do Capital Intelectual: análise do modelo adequado à Práxis Organizacional." REVISTA ENIAC PESQUISA 9, no. 1 (January 29, 2020): 15. http://dx.doi.org/10.22567/rep.v9i1.562.

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O conhecimento, na atualidade, é um elemento essencial que contribui na geração de vantagens competitivas e riquezas às organizações. Neste contexto, este estudo objetiva identificar e mensurar o capital intelectual pelo método adequado à organização de construção civil e atividades afins. A metodologia centra-se na abordagem quali-quantitativa e descritiva, com o auxílio da pesquisa documental e da entrevista não estruturada. A unidade de análise compreende uma indústria e comercio de materiais, argamassa para construção e rodovias asfálticas, denominada de Alfa. Os modelos de capital intelectual utilizados neste estudo, em função das limitações de informações disponíveis na organização, compreendem os métodos de capitalização de mercado (Market-to-book Ratio, Market Value Added e Tobin’s q) e os métodos scorecards (intellectus, Skandia Navigator e Stewart). Os resultados revelam que os métodos de capitalização de mercado são de avaliação rápida e simples, em função disto são inexatos e ineficientes; e os métodos scorecards são complexos e lentos para a mensuração e avaliação do capital intelectual, porém abrangem maior amplitude e profundidade. Neste sentido, conclui-se que o método mais adequado para a mensuração e análise do capital intelectual na Alfa é o Skandia Navigator, pois abrange um conjunto de indicadores e seu resultado apresenta valores absolutos e de razão que auxiliam no processo de gestão interno e externo.
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16

أمين, محمد. "Tobin’s q & Skandia Navigator: طريقتان لتقييم رأس المال الفکري." Journal of Intellectual Property and Innovation Management 3, no. 2 (January 1, 2020): 50–69. http://dx.doi.org/10.21608/jipim.2020.179177.

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17

Dumitru Soare, Cati-Loredana. "Skandia Navigator - an Innovative Tool for Evaluating Hidden Intangible Assets." Ovidius University Annals. Economic Sciences Series 22, no. 2 (January 31, 2023): 846–51. http://dx.doi.org/10.61801/ouaess.2022.2.117.

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18

Kristoffersson, Eleonor. "Cross-border supplies and VAT groups: the Skandia America Corp judgment." World Journal of VAT/GST Law 3, no. 3 (December 31, 2014): 219–23. http://dx.doi.org/10.5235/20488432.3.3.219.

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19

van Norden, Gert-Jan. "State of Play in Respect of the Skandia America Corporation Case." EC Tax Review 25, Issue 4 (August 1, 2016): 211–20. http://dx.doi.org/10.54648/ecta2016022.

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On 7 September 2014 the European Court of Justice delivered its landmark decision in the Skandia America Corporation case (C-7/13). The judgment deals with the Value Added Tax (VAT) treatment of services provided by a foreign head office to its fixed establishment, which is included in a VAT group. The case has a huge potential impact not only in the financial services sector, but in cross-border business in general. Now, almost two years after the decision was taken, the author reflects on the judgment, taking into account the views of various stakeholders. The different approaches of Member States will be outlined as well as the potential way forward.
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20

Wudhikarn, Ratapol, Nopasit Chakpitak, and Gilles Neubert. "A Framework for New Product Selection Decision Using Analytic Network Process and Knowledge Management." Advanced Materials Research 538-541 (June 2012): 3098–105. http://dx.doi.org/10.4028/www.scientific.net/amr.538-541.3098.

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This paper aims to propose a new framework applying analytic network process (ANP) considering with three currently crucial perspectives; quality, environment and cost. At the same time of the ANP processes, a knowledge creation process and also knowledge evaluation method are considered for sustaining and measuring new emerging knowledge from proposed framework. This study provides a rational of this comprehensive framework and selected methods; those are ANP, eight quality dimensions of Garvin, life cycle costing (LCC), socialization, externalization, combination and internalization (SECI) model and Skandia model. All concerning methods are discussed and argued of their potential benefits and strengths delivering to the proposed framework.
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21

ROY, SOFIE. "Managing Intellectual Capital: The Work with the Navigator in the Skandia Group." Journal of Human Resource Costing & Accounting 4, no. 1 (January 1999): 59–67. http://dx.doi.org/10.1108/eb029054.

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22

Abdul Majid Makki, Muhammad, and Suleman Aziz Lodhi. "Impact of Intellectual Capital Efficiency on Profitability (A Case Study of LSE25 Companies)." LAHORE JOURNAL OF ECONOMICS 13, no. 2 (July 1, 2008): 81–98. http://dx.doi.org/10.35536/lje.2008.v13.i2.a5.

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The aim of this study is to examine the relationship between intellectual capital efficiency and the firm's profitability. The importance of intellectual capital (IC) and the related philosophy of the knowledge economy have captured the attention of researchers and business enterprises in the World Trade Organization (WTO) era. IC is widely recognized as a tool that is critical to running a successful business in a highly competitive environment. Various models have been introduced to measure the numerous facets of IC, including the Skandia navigator, Tobin's Q, and value added intellectual coefficient (VAIC). This article examines the role of IC efficiency in the firm’s net profit using the VAIC developed by Ante Pulic (1998). It also investigates its correlation with the firm’s profitability, using regression models.
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23

L'Estrange, Naomi. "Tax discrimination in pension provision within the EU — The Safir, Danner and Skandia cases." Pensions: An International Journal 9, no. 2 (December 2003): 131–35. http://dx.doi.org/10.1057/palgrave.pm.5940256.

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24

López Ruiz, Víctor Raúl, and Domingo Nevado Peña. "Análisis integral como sistema de medición y gestión de capitales intangibles en organizaciones y territorios." Studies of Applied Economics 26, no. 2 (June 13, 2021): 119–38. http://dx.doi.org/10.25115/eea.v26i2.5545.

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En la sociedad del conocimiento, resulta necesario disponer de nuevos instrumentos de medición y de gestión para todos los intangibles que generan valor, no solamente para las organizaciones empresariales sino también para los territorios nacionales, regionales o locales. Los métodos más extendidos se han iniciado en el ámbito empresarial, sirviendo de soporte a los modelos macro implementados en los últimos años, bajo la hipótesis del conocimiento como nuevo generador de riqueza. En este marco, presentamos el método de Análisis Integral como sistema válido para la medición de capitales intangibles en las organizaciones, con ventajas sobre su promotor: el Navegador de Skandia. También, como herramienta para la gestión, planificación y auditoría de la estrategia, avanzando sobre el Cuadro de Mando Integral. Por último, desde una perspectiva macroeconómica, como generador de indicadores de competitividad y factores de crecimiento para los territorios.
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25

Borglund, Tommy, Magnus Frostenson, and Sven Helin. "Understanding Responsible Management Education from the Inside." Journal of Business Ethics Education 15, no. 9999 (2018): 97–123. http://dx.doi.org/10.5840/jbee201815specialissue25.

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Despite some two decades of research on Responsible Management Education (RME) relatively little is known about RME within business. In particular, different variants of RME in business have not been studied enough to give us a thorough understanding of the nature, role and function of RME in business. To provide some remedy, this article studies RME from an internal business perspective. Through action research, it shows how a specific form of RME, building on the Shared Value (SV) concept, is shaped, developed and manifested within the life-insurance and savings company Skandia. Furthermore, it develops a model for a holistic understanding of RME in business, taking into account RME actors, concepts, methods, and use. Apart from being an empirical illustration from within business of how RME becomes a tool for strategy, identity and innovation, and constructing a model for understanding RME, the article also highlights SV as the conceptual basis for RME.
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Malavski, Olivir Sebastião, Edson Pinheiro de Lima, and Sérgio Eduardo Gouvêa da Costa. "Modelo para a mensuração do capital intelectual: uma abordagem fundamentada em recursos." Production 20, no. 3 (October 8, 2010): 439–54. http://dx.doi.org/10.1590/s0103-65132010005000050.

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A compreensão dos mecanismos de criação de valor na produção de bens ou serviços tem ocupado um lugar especial na agenda das empresas. O renascimento da Teoria Baseada em Recursos é um sinal da intensificação desta busca, em que se procura identificar o papel dos recursos, capacitações e competências na criação de valor nos sistemas de operações. Este trabalho desenvolve um modelo fundamentado no conceito de capital intelectual para articular recursos, capacitações e competências organizacionais. O modelo é construído a partir das definições das variáveis recursos, capacitações, competências e capital intelectual, trabalhando esses elementos em seus diferentes níveis de análise. A estrutura utilizada para a construção do modelo de integração fundamenta-se no modelo do navegador Skandia, apropriando-se das suas dimensões de desempenho para fins de desenvolvimento deste trabalho. O resultado é um modelo que explica a dinâmica de integração de recursos, capacitações e competências para a avaliação da criação de valor na forma de capital intelectual.
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Sandhu, Kamran Yousef, Suleman Aziz Lodhi, and Ahmad Zogo Memon. "A Strategic Tool for Managing Intellectual Capital of Pakistan." Pakistan Development Review 50, no. 2 (June 1, 2011): 163–78. http://dx.doi.org/10.30541/v50i2pp.163-178.

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In the post-industrial world, the Intellectual Capital (IC) of nations has become critical for wealth and value creation. In this era of knowledge-based economy, one real challenge that a nation faces is maintenance of its economic growth and its competitiveness in the international market. Policy-makers presently need to have a strategic management tool to measure and develop IC assets of a country. The paper extends the framework of Skandia Navigator [Edvinsson and Malone (1997)] from the corporate to the national level and develops a tool on the extended framework to visualise the intellectual capital of Pakistan. The Intellectual Capital of a country is indirectly visualised through various indices. These indices change from year to year, not necessarily in a consistent manner, so that having a general view would be baffling. To overcome this limitation, this paper proposes three methods of measuring the change in IC based on Financial Index (FI), Human Index (HI), Process Index (PI), Market Index (MI) and Research Index (RI). These tools produce composite IC indices for Pakistan (2005-2010) that can be useful for the development of national policies. Keywords: Intellectual Capital Measurement, Knowledge Management, Strategic Management, Pakistan Economy
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28

Rocha Silveira, Stephanie Kalynka, Darci Schnorrenberger, Valdirene Gasparetto, and Rogério João Lunkes. "INTANGIBLE ASSET EVALUATION APPROACHES: A LITERATURE REVIEW." Revista Catarinense da Ciência Contábil 16, no. 47 (April 28, 2017): 9–25. http://dx.doi.org/10.16930/2237-7662/rccc.v16n47p9-25.

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O objetivo deste estudo consiste em analisar as abordagens de avaliação de ativos intangíveis apresentadas na literatura nacional e internacional. Para tanto, fez-se uso de uma base filosófica construtivista e do Knowledge Development Process – Constructivist (ProKnow-C) como instrumento de intervenção para revisão da literatura. No levantamento realizado nas bases: (i) EBSCO; (ii) ProQuest; (iii) Scopus; (iv) Science Direct e (v) Spell encontrou-se o total de 1.672 artigos utilizando as palavras: Capital Intelectual ou Ativo Intangível e Organização em seu (i) título, (ii) resumo ou (iii) palavras-chave. A partir do aprimoramento da pesquisa com os critérios (i) exclusão de artigos repetidos/ redundantes; (ii) alinhamento dos artigos ao tema quanto ao título; (iii) reconhecimento científico dos artigos; (iv) alinhamento dos artigos ao tema quanto aos resumos e (v) disponibilidade dos artigos na íntegra, chegou-se a um Portfólio Bibliográfico (PB) composto de 28 artigos. Na análise desse PB, identificou-se o total de 41 abordagens de avaliação de ativos intangíveis. Skandia Navigator foi a abordagem mais citada, totalizando 13% das citações. Constatou-se também as categorias e o enquadramento de cada abordagem, identificando-se que existem algumas lacunas de pesquisas envolvendo as abordagens de avaliação.
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29

Fiedorczuk, Julita, and Grażyna Michalczuk. "Significance of Skandia Achievements in the Development of Approaches to Conceptualization and Assessment Models of National Intellectual Capital." Optimum. Studia Ekonomiczne, no. 5(83) (2016): 17–30. http://dx.doi.org/10.15290/ose.2016.05.83.02.

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30

Sifuentes Díaz, Yenny Milagritos, and Cesar Alfredo Larios Franco. "Modelo de gestión del conocimiento para medir el capital intelectual." Dataismo 1, no. 10 (2021): 1–17. http://dx.doi.org/10.53673/data.v1i10.52.

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El propósito del presente trabajo de investigación es elaborar un modelo de gestión del conocimiento para medir el Capital Intelectual en la empresa hotelera Golden Green. Para lo cual se plantea un modelo de medición de Capital Intelectual basado en cuatro etapas. En La primera etapa, se determina el análisis CATDWE donde se identifican los principales elementos para que la implementación del modelo sea viable. Luego, en la segunda etapa, se analiza la situación de una manera estructurada según la organización en particular. En la tercera etapa, se determina que el Capital Intelectual está constituido por tres dimensiones: Capital Humano (CH), Capital Estructural (CE) y Capital Relacional (CR). Para cada dimensión se establece un conjunto de indicadores que resulta de la comparación de tres modelos de medición del Capital Intelectual: Modelo navegador Skandia, presentado por Edvinsson y Malone, modelo del Balanced Business Scorecard, desarrollado por Kaplan y Norton y el modelo Intelect de Euroforum. En la cuarta etapa, se considera un coeficiente directamente proporcional a cada dimensión planteando la siguiente ecuación. Capital Intelectual = x CH + y CE + z CR. Adicionalmente, se da también una valoración porcentual a cada indicador de las dimensiones del Capital Intelectual presentando una ecuación más detallada.
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Grønnum Thorsen, Nina. "Intonation on Bornholm - between Danish and Swedish." Annual Report of the Institute of Phonetics University of Copenhagen 22 (March 19, 1988): 25–138. http://dx.doi.org/10.7146/aripuc.v22i.131893.

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Acoustic investigations of seven speakers on the island of Bornholm and two speakers from Copenhagen, Malmö and Stockholm, respectively, have proved Bornholm to be an interesting compound, prosodically, between Standard Danish and Swedish. A prosodic continuum can be established from Standard Danish, via Skania, over Bornholm, to Standard Swedish. The parameters investigated are (1) manifestation of sentence accent, (2) manifestation of sentence intonation, (3) alignment of fundamental frequency with syllables and segments at the level of the prosodic stress group, and (4) final lengthening. One particularly interesting implication of the results is the division, both according to their function and their form, of sentence accents into (1) prosodically or syntactically determined final default accents and (2) contextually or pragmatically determined focal accents. Default accents are nonexistent in Standard Danish and Skanian, optional in Bornholm and obligatory in Stockholm. Focal accents are non-existent in Standard Danish, optional - but rather rare - in Skanian, optional - but rather frequent - in Bornholm and obligatory in Stockholm.
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Chávez Ruiz, Johana Mercedes, and Gloria Abigail Puerta Asto. "Formación profesional y capital intelectual como activo intangible." Revista de Investigación Valor Contable 3, no. 1 (March 3, 2020): 31–46. http://dx.doi.org/10.17162/rivc.v3i1.1230.

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El trabajo de investigación tiene propósito de desarrollar un breve tratamiento teórico sobre el capital como activo intangible. El capital intelectual es considerado activo intangible sin realización contable, no reflejado en los estados contables, pero genera valor según los indicadores fnancieros que impactan en el mercado y puede ser gestionado por la organización. Durante la segunda revolución industrial, su naturaleza experimenta un desplazamiento conceptual inicial en relación a la innovación. En la tercera revolución industrial, se consideró por primera vez a la presona o trabajador como un activo que concentra la habilidad, conocimiento, capacidad, evaluado económicamente. El capital estructural es el conocimiento explícito, sistemático interiorizado que subyace en las personas y equipos de la empresa. El capital relacional es el valor de los conocimientos que se incorporan a las personas y a la organización a partir de las relaciones que se mantienen con el mercado y con la sociedad en general. Los modelos teóricos explican la estrategia utilizada para la transformación, basado en generación de conocimiento bajo una perspectiva epistemológica y ontologica. Entre otros, el modelo Navegador Skandia controla los intangibles mediante una valoración no financiera, cuyo interés son los atributos y propiedades invisibles que genera ventaja competitiva. El modelo FiMIAM establece la valoración fnanciera para estimar el valor monetario del capital intelectual, incluyéndolo en el balance, a través de la asignación de valores a coefciente. Se concluye que el conocimiento, característica del capital intelectual asociado a la innovación y valor que impacta en el mercado, sigue siendo de naturaleza no física, y por ser evaluado económicamente debe ser incluido en los registros contables.
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Freund, Benedikt. "Heralds of Change: In the Aftermath of Skanska (C-724/17) and Sumal (C-882/19)." IIC - International Review of Intellectual Property and Competition Law 53, no. 2 (February 2022): 246–63. http://dx.doi.org/10.1007/s40319-022-01150-5.

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AbstractThe Court of Justice of the European Union (CJEU) can be placed at the origins of the pan-European awakening of private enforcement of EU competition law. The CJEU has, in a steadfast and unwavering manner, advocated for the rights of victims of competition law infringements, elevating cartel damages proceedings from a rare sight to a well-established phenomenon. In its judgment Vantaan kaupunki v. Skanska Industrial Solutions Oy and others (Skanska), the CJEU ruled that the circle of persons liable for the harm resulting from an anticompetitive behaviour is to be determined according to the concept of undertaking as referred to in Art. 101 of the Treaty on the Functioning of the European Union (TFEU). In Sumal v. Mercedes Benz Trucks Espana (Sumal) the Court clarified under which circumstances distinct legal entities within a group of companies form one single undertaking and are thus to be made the defendant in cartel damages proceedings. The CJEU’s judgments in Skanksa and Sumal mark a certainly provisional climax in the evolution of private enforcement of EU competition law. This article aims to depict the conceptual backbone of both judgments and to explore possible consequences in regard to liability within groups of companies.
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Dynowska, Maria. "A contribution to the knowledge of yeasts in Olsztyn lakes." Acta Mycologica 28, no. 1 (August 20, 2014): 61–68. http://dx.doi.org/10.5586/am.1993.008.

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Et al., Sitthiporn Khetjoi. "Socio- Political Education and Women Empowerment in Buddhist Perspective." Psychology and Education Journal 58, no. 1 (January 29, 2021): 1611–14. http://dx.doi.org/10.17762/pae.v58i1.954.

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The purpose of research was to study the socio-political education and women empowerment in Buddhist perspective. The researchers studied and collected the data from Buddhist scriptures, texts, and related document about socio-political education and women empowerment in Buddhist perspective and analyzed by using content analysis. The results indicated that For decades, women have been parts of the supply of cheap, unskilled or semi-skilled labors for the industrial and service sectors. Gender discrimination continues even in the present times. At the same time, the problems of rural and urban lower-class women cannot be ignored. The empowerment of women is one of the solutions to the problems of inequality, subordination and marginalization that women face in the society. However, this kind of empowerment is only partial for all though they have economic and political power, they are kept out of decision making or they are dependent on their husband, father or brother for crucial decisions. Buddhism accepts that every human being, independent of the consideration of sex, gender, class etc. is composed of five elements (Paṇcakkhandhā): namely rupa skandha, samjṇa skandha, vedanā skandha, saṁskāra skandha and vijṇanā skandha. On this basis, Buddhism has advocated the equality between man and women and thus has transcended the gender difference. It treats man and woman equally. Buddhism reflected in the Buddhist scriptures that there is a biological difference between women and men, but they have similar intellectual, mental as well as spiritual capabilities.
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PASKARINO, YOSEPH HERWINDO, Sutarto -, Joko Soesilo, and Bronto Sutopo. "INDIKASI POTENSI SKANDIUM DI ZONA LIMONIT BLOK TAPUNOPAKA, KONAWE UTARA, SULAWESI TENGGARA." Jurnal Sumberdaya Bumi Berkelanjutan (SEMITAN) 1, no. 1 (August 6, 2022): 308–18. http://dx.doi.org/10.31284/j.semitan.2022.3062.

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Skandium di dalam 27,22 juta ton sumberdaya terukur limonit di Blok Tapunopaka dengan kadar rata-rata 91,21 ppm atau setara dengan 2.482 ton skandium, yang masih terus bertambah seiring kegiatan eksplorasi yang terus berjalan, merupakan indikasi potensi yang sangat besar untuk dikembangkan secara ekonomis. Salah satu strategi pengembangannya adalah dengan mengetahui evolusi dan faktor-faktor pengontrol pengkayaannya untuk memastikan arah pendetilan data dalam penyusunan prioritas konservasi cadangan limonit mengandung skandium. Penelitian skandium dilakukan pada zona limonit dan batuan asal dari 200 data ICP OES daerah Konawe Utara termasuk 74 data dari Blok Tapunopaka, 8 data hasil petrografi batuan asal, dan 4 data hasil analisis XRD batuan asal.Batuan asal dari limonit mengnadung skandium adalah harsburgit dan klinopiroksenit. Kandungan skandium dalam batuan asal sangat menentukan kandungan skandium di zona limonit Skandium di zona limonit berkorelasi positif dengan alumunium dengan R2=0,6817, menunjukkan bahwa skandium hadir bersama dan evolusi skandium dipengaruhi oleh alumunium. Dengan tidak ditemukannya batuan basa yang kaya alumunium sebagai batuan asal dan teridentifikasinya lizardit ((Mg,Al)3((Si,Fe)2O5)(OH)4 sebagai mineral yang mengandung alumunium pada harsburgit dan klinopiroksenit maka lizardit diduga kuat sebagai mineral pembawa skandium
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B N, Sushma, Vasudev A Chate, and Shreevathsa -. "UNDERSTANDING THE PROCESS OF BLOOD COAGULATION THROUGH PRAMANA (PANCHAVAYAVA VAKYA) - AN AYURVEDA VIEW." January 2024 12, no. 01 (January 15, 2024): 173–77. http://dx.doi.org/10.46607/iamj2712012024.

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As a Saiddhantika Shastra, Ayurveda accepts each theory or principle only after several scientific examinations through Pramana. In This context of the process of Rakta Skandana and Askandana, Panchavayava vakya has been utilised as a part of Anumana Pramana in proving the Process of Rakta Skandana (Blood coagulation). Acharya Sushruta mentioned four Rakta Skandana Upayas to stop excessive bleeding therapeutically. Physiologically, Rakta Skandana will occur through the same sequence of four steps, such as Dahana, Pachana, Skandana and Sadhana. This is proposed with one Drushtanta of the formation of a creamy layer over the surface of milk (Ksheerat santanikavat iva). As Rakta is a vital component, achieving Jeevana or Pranadharana is karma through several properties, among which the process of Skandana and Askandana is one. Therefore, the present work attempts to do the same, which will help us understand the concept and process of Rakta Skandana and Askandana.
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Sariman, Siti Rochani, Nuryadi Saleh, Isyatun Rodliyah, Erika Arum Dianawati, and Retno Wijayanti. "Studi perbandingan proses pelindian untuk ekstraksi skandium dari terak residu bauksit." Jurnal Teknologi Mineral dan Batubara 19, no. 3 (October 2023): 203–15. http://dx.doi.org/10.30556/jtmb.vol19.no3.2023.1509.

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Skandium diklasifikasikan sebagai unsur tanah jarang. Keberadaannya secara geokimia dalam jumlah kecil sebagai mineral ikutan. Akibatnya, produksi skandium sangat terbatas dan dihasilkan dari sisa pengolahan mineral utama. Indonesia memiliki deposit bauksit yang besar dan diolah menjadi alumina yang menghasilkan residu bauksit sebagai produk samping. Residu bauksit mengandung logam tanah jarang termasuk skandium. Pada penelitian ini dilakukan berbagai cara untuk mengekstraksi skandium dari terak residu bauksit. Proses benefisiasi residu bauksit dilakukan melalui proses reduksi dan peleburan yang dilanjutkan dengan pemisahan magnetik. Ekstraksi skandium dilakukan dari terak residu bauksit melalui proses pelindian dengan asam sulfat pekat, sulfatasi, alkali fusion (peleburan basa), dan pelindian asam 2 tahap. Persen ekstraksi skandium terbaik diperoleh dengan menggunakan pelindian asam 2 tahap yaitu 88,40%, pada konsentrasi asam 500 g/kg, suhu 90°C, dan waktu pelindian 3 jam untuk setiap tahap pelindian. Selain itu dihitung juga persen ekstraksi neodimium dengan nilai terbaiknya adalah 76,97%, menggunakan alkali fusion, pada kondisi peleburan dalam NaOH, suhu 700°C selama 3 jam.
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Maślanka, Anna. "Exotic and scandalous. On the reception of Petra Hůlová's literary work in Poland (and the role of a publisher)." Bohemica Olomucensia 15, no. 1 (September 1, 2023): 84–102. http://dx.doi.org/10.5507/bo.2023.005.

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40

Himmah, Elok Faiqoh. "PERSEPSI ETIS MENGENAI SKANDAL ETIKA AUDITOR." In Search 18, no. 1 (April 18, 2019): 105–17. http://dx.doi.org/10.37278/insearch.v18i1.141.

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Tujuan penelitian ini adalah untuk mendapatkan bukti empiris mengenai pengaruh orientasi etis (idealisme dan relativisme) terhadap persepsi mahasiswaakuntansi mengenai skandal etis auditor dengan model penelitian yang dikembangkanoleh Comunale et al(2006). Hasil analisis dalam penelitian ini menunjukkan bahwaidealisme berpengaruh terhadap persepsi mahasiswa akuntansi mengenai skandal etis auditor . Sedangkan, variabel relativisme berpengaruh terhadap persepsi mahasiswa akuntansi mengenai skandal etis auditor
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Falker, Gerrit-Milena. "NGS-Methode half im Fall Ferrero und Wilke." Lebensmittel Zeitung 75, no. 8 (2023): 22. http://dx.doi.org/10.51202/0947-7527-2023-8-022.

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Vergangene Woche gab es ein behördliches Fazit zu Ferreros Salmonellen-Skandal und Anklagen im Wilke-Skandal. Beides Belege für die Relevanz der „Genomsequenzierung“ und die Wichtigkeit eines klugen Rückrufmanagements.
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42

Mahaputra, I. Gusti Ngurah Agung Mahesa. "Kedudukan Śrī Kṛṣṇa pada Devī Bhāgavata Purāṇa Perspektif acintya-bhedābheda-tattva." JURNAL YOGA DAN KESEHATAN 1, no. 2 (July 3, 2020): 190. http://dx.doi.org/10.25078/jyk.v1i2.1583.

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Devī Bhāgavata and Śrīmad-Bhāgavatam from the theological aspects both affirm Lord Kṛṣṇa as Puruṣa (ancient God). It is something unique that Devī Bhāgavata in the whole of Skanda always position Ādyāśakti as Almighty God (supreme Brahman and also māyā), but at the same time in Skanda 9, Devī Bhāgavata also confirmed Lord Kṛṣṇa as Puruṣa. In general we know that Durgā or Śakti refers to potential or energy while Śiva or Kṛṣṇa is the source of potential or possessing energy, but in the proposition of Devī Bhāgavata, the Ādyāśakti acts as Brahman or Puruṣa and at the same time Mahāmāyā. In another narration on Devī Bhāgavatam also states that Ādyāśakti as primal śakti (Nirguṇa Brahman) and positions Puruṣa as His instrument.
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Khatimah, A. Nur Khusnul, and Hera Fasirah. "PROSES AFIKSASI DALAM KASUS SKANDAL BURON ISTIMEWA: KAJIAN MORFOFONEMIK." Neologia: Jurnal Bahasa dan Sastra Indonesia 4, no. 1 (March 1, 2023): 124. http://dx.doi.org/10.59562/neologia.v4i1.44446.

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Abstrak: Analisis Proses Afiksasi dalam Kasus Skandal Buron Istimewa: Kajian Morfofonemik. Penelitian ini bertujuan mendeskripsikan: (1) Untuk mengetahui apa saja jenis-jenis proses morfofonemik afiksasi yang terdapat dalam berita skandal buron istimewa. (2) Untuk mengetahui bagaimana bentuk-bentuk proses morfofonemik afiksasi dalam berita skandal buron istimewa. Penelitian ini menggunakan jenis penelitian kualitatif bersifat deskriptif. Fokus penelitian adalah jenis penilaian proses, jenis proses morfofonemik afiksasi dan bentuk proses morfofonemik afiksasi dalam berita skandal buron istimewa. Desain penelitian deskriptif dengan analisis konten. Data penelitian bersumber dari berita harian kompas.com yang berjudul “Istimewanya Djoko Tjandra Sejak Berstatus Buron, hingga Dapat Potongan dan Remisi”. Teknik pengumpulan data penelitian, yaitu: Melakukan pembacaan dan Melakukan pencatatan terkait data yang termasuk dalam kategori yang dibutuhkan. Instrumen utama penelitian adalah peneliti sendiri. Hasil penelitian mengungkapkan bahwa terdapat berbagai macam proses morfofonemik afiksasi dalam berita kasus buron istimewa yang ditulis oleh berita harian kompas.com
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Chariri, Anis. "THE RELEVANCE OF FORENSIC ACCOUNTING IN DETECTING FINANCIAL FRAUDS." Jurnal Organisasi dan Manajemen 3, no. 2 (April 4, 2020): 81–88. http://dx.doi.org/10.33830/jom.v3i2.790.2007.

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Berbagai skandal akuntansi telah mendorong munculnya perdebatan yang menanyakan kemampuan akuntansi dalam menyediakan informasi keuangan yang bermanfaat. Masyarakat luas juga mulai mempermasalahkan peranan auditor, regulasi dan mekanisme tata kelola perusahaan dalam mendeteksi kemungkinan terjadinya kecurangan keuangan. Penulis berpendapat bahwa kurang independennya auditor, lemahnya penegakan hukum, dan ketidakmampuan mekanisme tata kelola perusahaan dalam memonitor perilaku manajer merupakan faktor utama yang mendorong terjadinya skandal akuntansi di berbagai negara. Untuk mencegah skandal sejenis, masyarakat luas sebenarnya memerlukan forensic accounting. Atas dasar hal tersebut, forensic accounting sudah seharusnya dipertimbangkan sebagai bagian dalam mendesain kurikulum akuntansi dan menjadi area penelitian di Indonesia.
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45

Manggong, Lestari. "ANALISIS NARATOLOGIS SKANDAL AKSI KORUP PRESIDEN DONALD TRUMP DALAM SURAT KABAR DARING AMERIKA DAN INTERNASIONAL." Metahumaniora 9, no. 3 (February 12, 2020): 299. http://dx.doi.org/10.24198/metahumaniora.v9i3.25594.

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Skandal aksi korup Presiden Donald Trump menyeretnya ke pemakzulan yang diputuskan oleh Dewan Perwakilan Rakyat Amerika Serikat pada tanggal 18 Desember 2019. Tulisan ini membahas skandal aksi korup Presiden Trump sebagaimana dipaparkan dalam tiga kolom opini di koran daring The Washington Post, The Washington Times, dan Reuter. Dengan mengadaptasi analisis naratologis Berning (2011), pembahasan atas ketiga kolom opini tersebut dilakukan dengan cara menyikapi ketiga produk jurnalisme tersebut sebagai produk naratif, dengan memperhatikan jenis fokalisasi dan jenis narasinya. Tulisan ini pada akhirnya menyediakan simpulan berupa pandangan tentang bias politik dalam dua koran daring Amerika dan satu koran daring internasional tersebut tentang pemberitaan skandal aksi korup Presiden Trump.
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Manggong, Lestari. "ANALISIS NARATOLOGIS SKANDAL AKSI KORUP PRESIDEN DONALD TRUMP DALAM SURAT KABAR DARING AMERIKA DAN INTERNASIONAL." Metahumaniora 9, no. 3 (February 12, 2020): 299. http://dx.doi.org/10.24198/mh.v9i3.25594.

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Skandal aksi korup Presiden Donald Trump menyeretnya ke pemakzulan yang diputuskan oleh Dewan Perwakilan Rakyat Amerika Serikat pada tanggal 18 Desember 2019. Tulisan ini membahas skandal aksi korup Presiden Trump sebagaimana dipaparkan dalam tiga kolom opini di koran daring The Washington Post, The Washington Times, dan Reuter. Dengan mengadaptasi analisis naratologis Berning (2011), pembahasan atas ketiga kolom opini tersebut dilakukan dengan cara menyikapi ketiga produk jurnalisme tersebut sebagai produk naratif, dengan memperhatikan jenis fokalisasi dan jenis narasinya. Tulisan ini pada akhirnya menyediakan simpulan berupa pandangan tentang bias politik dalam dua koran daring Amerika dan satu koran daring internasional tersebut tentang pemberitaan skandal aksi korup Presiden Trump.
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47

KANGYONGKI. "Emptifying Panca-skandha in Gerald Vizenor’s Chancers." English & American Cultural Studies 16, no. 4 (November 2016): 1–23. http://dx.doi.org/10.15839/eacs.16.4.201611.1.

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48

Chevallier, Marc. "Volkswagen : der Skandal." Alternatives Économiques N° 350, no. 10 (October 1, 2015): 76. http://dx.doi.org/10.3917/ae.350.0076.

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Andresen, Ulf. "Skandal im Sperrwirkungsbezirk." UbG - Die Unternehmensbesteuerung 13, no. 12 (December 1, 2020): 685–89. http://dx.doi.org/10.9785/ubg-2020-131204.

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Pörksen, Bernhard. "Wahrheit und Skandal." Konfliktdynamik 8, no. 1 (2019): 12–15. http://dx.doi.org/10.5771/2193-0147-2019-1-12.

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