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Dissertations / Theses on the topic 'Structure of intellectual capital'

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Published: 3 June 2025
Last updated: 31 July 2025

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1

Velazquez-Osuna, Martin Gerardo. "Information Technology as Intellectual Capital?: Instructional Production at the Tecnologico de Monterrey." Diss., The University of Arizona, 2008. http://hdl.handle.net/10150/195048.

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Globalization and the new knowledge economy have far-reaching implications for higher education mainly in the economic, political, social and technological aspects of knowledge production. Higher education institutions are the main providers of both knowledge and knowledge workers. While research and teaching are the main processes for producing knowledge at colleges and universities (Clark, 1983), information technology has been an enabling infrastructure for globalization and the main vehicle for the dissemination of knowledge as well as for facilitating knowledge in becoming a commodity (Al
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2

Sgrò, Francesca. "Intellectual capital in non-profit organizations: an empirical analysis on the role of intellectual capital on the performance of social cooperative enterprises." Doctoral thesis, Urbino, 2018. http://hdl.handle.net/11576/2655811.

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3

Barreneche, Garcia Andrés. "Intellectual Capital as a Driver of Product Innovation : empirical Studies on European Firms." Thesis, Paris 11, 2014. http://www.theses.fr/2014PA111001.

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La théorie des ressources affirme que les avantages concurrentiels résident dans la mobilisation des actifs précieux qui sont difficiles à imiter. L'Approche du Capital Immatériel (ACI) prolonge cet argument en étudiant ces ressources; plus particulièrement celles qui sont fondées sur la connaissance et qui peuvent être classifiées dans l'une des catégories suivantes: Capital Humain, Capital Structurel, ou Capital Relationnel.Cette thèse cherche à évaluer l'ACI en tant que cadre pour rechercher les conditions favorables permettant aux entreprises d'innover en créant des nouveaux biens et servi
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4

Werneck, Amanda. "Gestão do capital intelectual: uma análise com profissionais de recepção hoteleira." Niterói, 2016. https://app.uff.br/riuff/handle/1/1711.

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Submitted by Coordenação Hotelaria (hotelaria@vm.uff.br) on 2016-05-04T18:13:50Z No. of bitstreams: 1 TCC Amanda Figueredo.pdf: 936314 bytes, checksum: 205c63beb93be5887da64cdff84d74e3 (MD5)<br>Made available in DSpace on 2016-05-17T13:53:46Z (GMT). No. of bitstreams: 1 TCC Amanda Figueredo.pdf: 936314 bytes, checksum: 205c63beb93be5887da64cdff84d74e3 (MD5)<br>O processo de globalização e o maior acesso à informação geraram um ambiente de alta competitividade. Frente a este novo cenário, as organizações foram levadas a buscar novos diferenciais para seus produtos, serviços e modelos de gest
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Barros, Fernanda Maria Magalhães Pereira. "Aplicação do modelo VAICTM a empresas cotadas na Bolsa de Valores em Portugal." Master's thesis, [s.n.], 2014. http://hdl.handle.net/10284/4677.

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Dissertação apresentada à Universidade Fernando Pessoa como parte dos requisitos para obtenção do grau de Mestre em Ciências Empresariais<br>O desenvolvimento da presente investigação pretende contribuir para a explicação de dois fatores relevantes: o Capital Intelectual (CI) e a eficiência do Capital Intelectual e financeiro, através do Modelo Value Added Intellectual Capital Coefficient . O Capital Intelectual tem recebido interesse crescente e desenvolvimento na economia e no mundo global. Tem-se multiplicado, nas últimas décadas, os estudos de forma a conceituar, definir e mensurar o CI.
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6

Norlin, Emil. "IC (Intellectual Capital): Organisationers osynliga värde : En studie om redovisning av intellektuellt kapital inom rekryterings- och bemanningsbranschen." Thesis, Mittuniversitetet, Institutionen för ekonomi, geografi, juridik och turism, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-40071.

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I dagsläget finns det ett stort gap mellan det bokförda värde till vilket organisationer värderar sina tillgångar och det marknadsvärde till vilket organisationerna är värderade. Vad detta osynliga värde består av kan delvis beröra något som teoretiker och praktiker kommit att kalla intellektuellt kapital (IC). IC består av bland annat anställda, kompetens, strukturer, system, kundbaser och relationer. I dagens kunskapsföretag kan detta omfatta stora delar av företagens tillgångar. Anledningen till att detta gap uppstår beror till stor del på en problematik att värdera dessa tillgångar inom IC
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7

Van, Aswegen Anina. "The hidden constituents of cost of capital." Diss., University of Pretoria, 2011. http://hdl.handle.net/2263/29547.

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The concept of capital has been a much debated issue throughout economic, accounting and finance history. In economics it was defined as the financial resources utilised by companies while other definitions indicated it represented the actual capital goods themselves. This dualistic meaning of capital has led to various interpretations of the concept of capital and these different interpretations can also be found in the cost of capital model. The cost of capital model is a decision-useful financial tool employed by management to make decisions regarding the financing of projects, performance
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8

Striukova, Ludmila. "Intellectual property rights and corporate value creation : the role of governance structures and social capital." Thesis, Birkbeck (University of London), 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.424372.

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9

Nunes, André Gomes Ferreira dos Santos. "Capital intelectual e a vantagem competitiva." Master's thesis, Instituto Superior de Economia e Gestão, 2013. http://hdl.handle.net/10400.5/6188.

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Mestrado em Ciências Empresariais<br>Capital Intelectual pode ser o mais importante activo de uma empresa no desenvolvimento e criação de valor para ela própria e obtenção de uma vantagem competitiva sustentável. Representando o conhecimento necessário para fazer face ao ambiente externo o Capital Intelectual é único no mercado. Esta investigação reúne evidências de que o Capital Intelectual tem influência na Vantagem Competitiva de uma organização. O caminho que leva o Capital Intelectual a impactar sobre a Vantagem Competitiva tem início em investimentos sobre o Capital Humano que deverá tra
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10

Bergensand, Camilla, and Anna Strandh. "Intellektuellt kapital - en trend?" Thesis, Södertörns högskola, Institutionen för ekonomi och företagande, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-16766.

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Problem: Utvecklingen i världen går mot en allt mer kunskapsinriktad ekonomi där den immateriella tillgången intellektuellt kapital blir viktigare bland företag. De redovisningsprinciper som finns idag baseras på principer från så tidigt som 1400-talet då man ville bokföra transaktioner för in- och utbetalningar av pengar. Principerna modifierades något under den industriella revolutionen för att man skulle kunna sätta upp materiella ting som tillgångar. När man nu går in en ny revolution, den mänskliga, hur är synen på det intellektuella kapitalet och hur redovisas kapital
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Aleknavičiūtė, Rasa. "Valstybės intelektinio kapitalo vertinimas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2012. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2012~D_20120124_124620-73358.

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Magistro baigiamajame darbe išanalizuota valstybės intelektinio kapitalo teorija ir valstybės intelektinio kapitalo vertės nustatymo modeliai. Remiantis išanalizuotais valstybės intelektinio kapitalo metodais ir intelektinio kapitalo teorinėmis prielaidomis buvo sudarytas valstybės intelektinio kapitalo vertinimo modelis. Naudojantis šiuo modeliu buvo apskaičiuotas 30 Europos valstybių 2006-2009 m. intelektinio kapitalo indeksas. Atlikti skaičiavimai leido nustatyti Europos valstybių intelektinio kapitalo vertę, atlikti šios vertės kitimo laike analizę, įvertinti intelektinio kapitalo ir BVP r
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12

Ballinger, Christine Beth. "Creative Industries and the Paper Industry A Creative Industries approach to linking visual artists and the paper industry: A Case Study of New Possibilities for Paper." Thesis, Queensland University of Technology, 2004. https://eprints.qut.edu.au/16083/1/Christine_Ballinger_Thesis.pdf.

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In the knowledge economy, the 'creative industries' are recognised as a new paradigm. They are industries which use creativity as an intangible asset to generate wealth. The creative industries are described as 'evolving' and their outcomes frequently categorised as 'intangibles'. The thesis outlines what I term a creative industries approach to the engagement of visual artists with industry. The artist-in-industry program, a component of New Possibilities for Paper, was established with an explicit brief to generate creative products and contained an implicit agenda to breed intellectual c
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Ballinger, Christine Beth. "Creative Industries and the Paper Industry A Creative Industries approach to linking visual artists and the paper industry: A Case Study of New Possibilities for Paper." Queensland University of Technology, 2004. http://eprints.qut.edu.au/16083/.

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In the knowledge economy, the 'creative industries' are recognised as a new paradigm. They are industries which use creativity as an intangible asset to generate wealth. The creative industries are described as 'evolving' and their outcomes frequently categorised as 'intangibles'. The thesis outlines what I term a creative industries approach to the engagement of visual artists with industry. The artist-in-industry program, a component of New Possibilities for Paper, was established with an explicit brief to generate creative products and contained an implicit agenda to breed intellectual c
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14

Ahlfridh, Philip, and Ebba Nordström. "Intellektuellt Kapital : Medelstora företags rapportering av intellektuellt kapital." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20797.

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Tidigare forskning har endast fokuserats på företag med begränsningen LargeCap och i denna studie studerar vi vad medelstora företag rapporterar om intellektuellt kapital. Studiens resultat visar på ett liknande trendmönster med tidigare studier som enbart har analyserat LargeCap företag.   Syftet med studien är att undersöka vad medelstora företag rapporterar om intellektuellt kapital, med insamlad data från svenska börsnoterade företag. För att bemöta syftet har litteratur från tidigare forskning och empiriska data från urvalsföretagens årsredovisningar för 2014 samt 2018 använts. Till följd
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Johansson, Annika, and Hanna Jonsson. "Intellektuellt kapital : En fallstudie om problematiken i kreditbedömningsprocessen." Thesis, Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-72864.

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Bakgrund och problem: Det föreligger en problematik i kreditbedömningsprocessen som berör svårigheten att bedöma ett  bolags värde samt dess återbetalningsförmåga. Vanligtvis värderas organisationer utefter sina finansiella rapporter men eftersom de inte alltid inkluderar immateriella tillgångar i form av intellektuellt kapital skapas en informationsasymmetri. Informationsasymmetrin kan vara en orsak till eventuella felbedömningar av ett företags riskutsatthet och framtida utveckling och således till ett nekande av sökt kredit. Forskare lägger skulden på redovisningssystemet men vi vill lyfta
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16

Sadeq, Marlin, and El Alamien Sara Abou. "Intellektuellt kapital : En studie om redovisning av intellektuellt kapital." Thesis, Högskolan Dalarna, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:du-28911.

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Bakgrund: Intellektuellt kapital var ett väl diskuterat område för två decennier sedan, vilket blir påtagligt då de flesta studier som undersöker området är från 1990-talet och tidiga 2000-talet. I denna uppsats har vi valt att återigen framföra begreppet intellektuellt kapital för att upplysa om förekomsten av det i svenska företags årsredovisningar. Syfte: Syftet med denna studie är att bidra med en ökad kunskap för hur det skiljer sig mellan olika branscher gällande redovisning av intellektuellt kapital och även i vilken omfattning intellektuellt kapital redovisas. Metod: Vår studie geno
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Дергалюк, Б. В. "Структурна модернізація регіональної економіки та детермінанти прискорення цих процесів через капіталізацію інтелектуального потенціалу". Thesis, Київ, 2020. http://ir.stu.cn.ua/123456789/19893.

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Дергалюк, Б. В. Структурна модернізація регіональної економіки та детермінанти прискорення цих процесів через капіталізацію інтелектуального потенціалу : дис. ... д-ра екон. наук : 08.00.05 / Дергалюк Б. В. - Київ, 2020. - 513 с.<br>Дисертація присвячена поглибленню теоретичних положень щодо структурної модернізації регіональної економіки, обґрунтування методологічних засад та практичних рекомендацій щодо прискорення цих процесів через капіталізацію інтелектуального потенціалу. Узагальнення теоретичних підходів до трактування окремих понять й категорій розвитку продуктивних сил і регіональної
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Crano, Ricky D'Andrea. "Posthuman Capital: Neoliberalism, Telematics, and the Project of Self-Control." The Ohio State University, 2014. http://rave.ohiolink.edu/etdc/view?acc_num=osu1405531247.

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19

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

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MBA Professional Report<br>The purpose of this MBA Project was to investigate and provide a comprehensive overview of the historical and current efforts directed at valuing intellectual capital (IC). This project was conducted with the sponsorship and assistance of the Office of Military Base Retention and Reuse (OMBRR), of the California Business, Transportation and Housing Agency. The goal of this project was to identify and document both the history of valuing IC, and the models currently in use throughout the private sector. Additionally, an effort was made to develop a definition that wou
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UGLIETTI, GUIDO. "La gestione del capitale intellettuale per ottenere un vantaggio competitivo sostenibile." Doctoral thesis, Università Cattolica del Sacro Cuore, 2013. http://hdl.handle.net/10280/1806.

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Questo lavoro di ricerca poggia sulla solida convinzione che sia necessario un salto di qualità sia negli investimenti in capitale intellettuale che nelle pratiche di gestione manageriale, al fine di attivare un processo di crescita di lungo corso che duri nel tempo. Dal momento che l'economia della conoscenza riveste una sempre maggiore importanza, questo studio ha verificato gli effetti che le pratiche HR e le capacità di rinnovamento possono esercitare sul capitale intellettuale al fine di creare un vantaggio competitivo sostenibile. Il modello adottato ha considerato il capitale intellettu
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UGLIETTI, GUIDO. "La gestione del capitale intellettuale per ottenere un vantaggio competitivo sostenibile." Doctoral thesis, Università Cattolica del Sacro Cuore, 2013. http://hdl.handle.net/10280/1806.

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Questo lavoro di ricerca poggia sulla solida convinzione che sia necessario un salto di qualità sia negli investimenti in capitale intellettuale che nelle pratiche di gestione manageriale, al fine di attivare un processo di crescita di lungo corso che duri nel tempo. Dal momento che l'economia della conoscenza riveste una sempre maggiore importanza, questo studio ha verificato gli effetti che le pratiche HR e le capacità di rinnovamento possono esercitare sul capitale intellettuale al fine di creare un vantaggio competitivo sostenibile. Il modello adottato ha considerato il capitale intellettu
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Queiroz, Raimunda Maria Brito de. "Gestão do conhecimento e terceirização: estudo de caso da área de desenvolvimento de sistemas da secretaria da fazenda, Bahia." Universidade Federal da Bahia, 2009. http://www.adm.ufba.br/sites/default/files/publicacao/arquivo/raimunda_maria_b_de_queiroz.pdf.

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p. 1 - 159<br>Submitted by Santiago Fabio (fabio.ssantiago@hotmail.com) on 2013-01-16T19:55:30Z No. of bitstreams: 1 gggggg.pdf: 1451452 bytes, checksum: 8dc3b0023ed9f1932169d07d03967420 (MD5)<br>Made available in DSpace on 2013-01-16T19:55:30Z (GMT). No. of bitstreams: 1 gggggg.pdf: 1451452 bytes, checksum: 8dc3b0023ed9f1932169d07d03967420 (MD5) Previous issue date: 2009<br>A pesquisa tem como objetivo analisar os efeitos da terceirização para a Gestão do Conhecimento em uma estrutura administrativa de desenvolvimento de sistemas em tecnologia da informação, no setor público. Esta persp
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Berg, H. A. (Hendrik Alexander). "Measuring intellectual capital." Thesis, Stellenbosch : Stellenbosch University, 2003. http://hdl.handle.net/10019.1/49769.

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Thesis (MBA)--Stellenbosch University, 2003.<br>ENGLISH ABSTRACT: Accounting in its current state of practice has lost its ability to inform business accurately about the current state of an organization. In awareness of this lack of information managers and academic researchers have developed different ways of measuring and navigating in a new landscape that has moved from watching tangible, physical assets towards intangible assets. The intellectual capital (IC) of organizations stands in the core of this movement which has to be measured, enabling managers to identify previous IC inv
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Mariño, Mesías Rosa M. "Proposta d'un model relacional entre el capital humà i la qualitat de servei. Una aplicació al sector bancari andorrà." Doctoral thesis, Universitat d'Andorra, 2015. http://hdl.handle.net/10803/310423.

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En l’actualitat, en un entorn tan global, dinàmic i competitiu, és imprescindible que les organitzacions que vulguin perdurar s’esforcin per satisfer les necessitats d’uns clients cada vegada més exigents, la qual cosa es traduirà en un increment dels resultats empresarials. En aquest context, la qualitat representa un aspecte clau en l’èxit de les organitzacions competitives i sostenibles en el temps, i amb el creixement del sector de serveis a les economies desenvolupades, la qualitat de servei ha anat adquirint cada cop més importància en les organitzacions. Tot i que la qualitat de serv
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Weichselbaumer, Barbara. "Intellectual Capital in hospitals- Opportunities and limitations of external intellectual capital reporting." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-165956.

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Hospitals, like other knowledge-intensive organizations are today more dependent than ever before on intellectual capital (IC). lC consists of non-physical sources of knowledge used for value creation for key stakeholders. It comprises of human, structural and relational capital and becomes more often the key point for sustainable competitive advantage. The respective value is generally not reflected in the balance sheet. Indeed there are possibilities to disclose information on IC in supplementary or annual reports in order to reduce the lack of information on value drivers. The German hospit
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Schmidt, Alexander Oliver. "Intellectual capital Charakterisierung, Messung und Berichterstattung unter besonderer Berücksichtigung intellectual-capital-bezogener Risiken." Hamburg Kovač, 2007. http://d-nb.info/987714813/04.

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

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

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Arenas, Yáñez Teresita del Niño Jesús. "Diseño de un método para diagnosticar el capital intelectual de una región. Aplicación a la Región de Valparaíso-Chile." Doctoral thesis, Universitat de Barcelona, 2012. http://hdl.handle.net/10803/125468.

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Una mirada global a los países del mundo, permite ver las grandes diferencias entre unos y otros. Peter Drucker (1959) afirma que “…no existen países desarrollados, ni países subdesarrollados, sino simplemente países que saben administrar los recursos y tecnologías disponibles y potenciales, y países que aún no saben administrarlos…”. A este respecto, creemos que tanto los países, como las regiones Latinoamericanas, a diferencia de muchos países y regiones europeas, no han sabido reconocer ni menos administrar los recursos que en la actual sociedad del conocimiento son los que generan la rique
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Bellora, Lucia. "Accounting and innovation: evidence from external disclosure and internal management control systems." Doctoral thesis, Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2013. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-119929.

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This dissertation is composed of three research papers that deal with the topic of “accounting and innovation” and provide evidence for the area of innovation from two accounting perspectives, i.e., the external disclosure perspective and the internal management control system perspective. The disclosure perspective is addressed in the first paper. Using content analysis, it examines the innovation capital disclosure characteristics, i.e., disclosure quantity and quality, in intellectual capital statements of 51 European for-profit firms. Additionally, the relationship between innovation capi
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Björnberg, Andreas, and Fredrik Lindström. "Intellectual capital and innovation in startups." Thesis, Mittuniversitetet, Avdelningen för ekonomivetenskap och juridik, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-34478.

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The purpose of this study was to outline how startups shape their intellectual capital to create incremental innovation. This has manifested itself as a black-box for practitioners and it has previously been unknown if startups and established firms differentiate themselves during such a process. A comparison was also made between startups in liberal market economies and the European coordinated market economies. A pilot study was conducted initially using an in-depth interview followed by a literature review, an examination of the intellectual capital construct as used in modern research and
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Dumay, Johannes Cornelius. "Intellectual capital in action: Australian studies." Thesis, The University of Sydney, 2008. http://hdl.handle.net/2123/2398.

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The overarching objective of this thesis is to investigate and examine several contemporary IC theories and how they are utilised in practice so that understandings of the IC concept can be developed, in order to answer in part the main research question of “How does IC in action influence organisations?” The content of the thesis is based on a review of IC from both a theory and practice perspective and four empirical papers that examines IC theory as it is implemented in practice. In combining these papers into a coherent piece of work, a critical research perspective, as outlined by Alvesso
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Dumay, Johannes Cornelius. "Intellectual capital in action: Australian studies." Faculty of Economics and Business, 2008. http://hdl.handle.net/2123/2398.

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Doctor of Philosophy (PhD)<br>The overarching objective of this thesis is to investigate and examine several contemporary IC theories and how they are utilised in practice so that understandings of the IC concept can be developed, in order to answer in part the main research question of “How does IC in action influence organisations?” The content of the thesis is based on a review of IC from both a theory and practice perspective and four empirical papers that examines IC theory as it is implemented in practice. In combining these papers into a coherent piece of work, a critical research persp
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Brännström, Daniel. "Reporting Intellectual Capital : Four studies on recognition." Doctoral thesis, Uppsala universitet, Företagsekonomiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-198246.

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This thesis contributes to the reporting of Intellectual Capital (IC) and includes four papers on the recognition and comparability of IC. IC, often called intangibles in the financial reporting discourse, reflects resources which create value in and for organizations. These resources originate out of human knowledge and capacities, which, through their uniqueness, can provide competitive advantages for an organization. As something intangible, IC is a challenge to report as it is not only a matter of reporting value that has been or can be realized but also a matter of reporting the creative
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Fasan, Gianluca <1991&gt. "INTELLECTUAL CAPITAL DISCLOSURE: La prospettiva degli investitori." Master's Degree Thesis, Università Ca' Foscari Venezia, 2016. http://hdl.handle.net/10579/8074.

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L'applicazione della Structured Literature Review (SLR) secondo il modello proposto da Massaro et al., ha permesso di identificare all'interno della letteratura sul tema della disclosure del capitale intellettuale delle lacune e zone non ancora studiate. E' risultato infatti che il canale dei nuovi media è ancora sotto investigato, e l'attuale lavoro di tesi si occupa, attraverso il metodo della content analysis, dello studio della disclosure del capitale intellettuale in 2 dei più importanti message boards finanziari.
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36

Sofian, Saudah. "Intellectual capital and management accounting : An investigation of the management accounting practices within Malaysian companies with high intellectual capital investments." Thesis, University of Bradford, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.508428.

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Huang, Ching Choo. "Accounting for intellectual capital : internal and external reporting." Thesis, University of the West of England, Bristol, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.438779.

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Turner, Neil. "The management of ambidexterity : an intellectual capital approach." Thesis, University of Bath, 2011. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.545342.

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In this thesis I propose that the literature on ambidexterity does not fully explore the detailed practices by which organisations and managers may achieve both exploitation and exploration. A systematic review identifies that studies have focused principally at the organisation-level, and there is a lack of both empirical and theoretical work at the micro-level of analysis highlighting how ambidexterity may be achieved in practical, complex, working structures. The research addresses these micro-mechanisms in the context of the management of projects, a suitable area in that it can be conside
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Zerr, Viktoria. "Corporate intellectual capital reporting : the case of Germany." Thesis, University of Edinburgh, 2013. http://hdl.handle.net/1842/8862.

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This study investigates potential motivations for intellectual capital (IC) reporting in management reports of 428 German companies for the accounting year 2010. To infer motivations, agency theory and legitimacy theory are applied to test which theory better explains IC reporting. To approach methodological issues regarding how to measure IC value and IC reporting, the study is structured in three research projects. The first two research projects analyse methodological approaches, providing the basis for testing theories in project three. In the first project, a novel measure to estimate IC
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Melendez, D. (Daniel). "The impact of intellectual capital on firm’s performance." Bachelor's thesis, University of Oulu, 2017. http://urn.fi/URN:NBN:fi:oulu-201705061712.

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Li, Jing, Richard H. Pike, and Roszaini M. Haniffa. "Intellectual capital disclosure and corporate governance structure in UK firms." 2008. http://hdl.handle.net/10454/9824.

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Yes<br>This paper investigates the relationship between intellectual capital disclosure and corporate governance variables, controlling for other firm-specific characteristics, for a sample of 100 UK listed firms. Intellectual capital disclosure is measured by a disclosure index score, supported by word count and percentage of word count metrics to assess the variety, volume and focus of intellectual capital disclosure respectively. The independent variables comprise various forms of corporate governance structure: board composition, ownership structure, audit committee size and frequency of a
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Chou, Ya-Huei, and 周雅慧. "Intellectual Capital in Logistics Industry-from the Perspective of Human、Structural and Customer Capital." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/50305392164268419637.

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碩士<br>國立高雄第一科技大學<br>運輸倉儲營運所<br>93<br>Evaluation of intellectual capital must from several different aspects, should consider the characteristic of different industries, and choose each proper index to carry on the assessment of intellectual capital. This paper reviewed logistics literature related to human capital、structural capital and customer capital literature which belong to logistics industry. Use quantitative index to find intellectual capital index of logistics industry by empirical research. Further explore the causal relationship between human capital、structural capital、customer capi
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Swartz, Naomi-Pearl. "Broad Structure and Company Performance in South Africa." Thesis, 2006. http://hdl.handle.net/10539/1604.

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Student Number: 9305986E School of Accountancy Faculty of Commerca, Law and Management<br>Academic and commercial interest in the corporate governance practices of publicly listed companies has increased significantly in the past five to ten years. High-profile corporate failures such as Enron and Worldcom have heightened the interest in corporate governance practices. This research study's primary aim is to explore the contribution of board structure to company performance in South Africa. The majority of prior corporate governance literature has centered and focused on the relationship
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Vermeulen, Katinka. "The impact of board structures on intellectual capital performance in South Africa: An empirical investigation." Thesis, 2014.

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The well documented agency problem remains an ongoing debate, with the board as a central point of corporate governance providing a control mechanism. The effective composition and functioning of the board is therefore highlighted as being key to overcoming agency‐problems (Hermalin and Weisback, 2003; Adams and Ferreira, 2009). This research report explores the relationship between the structural aspects of the board, including the average age of board members, the size of the board of directors and the specific positions women and ethnic persons hold on the board of South African liste
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Huang, Chien-Wei, and 黃建維. "The Association between Intellectual Capital and IPO Pricing – The Moderation Effect of Ultimate Corporate Ownership Structure." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/64173701432883713991.

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碩士<br>國立中正大學<br>會計所<br>95<br>Intellectual Capital is able to increase the competitiveness of an enterprise, and it is helpful to increase the value of an enterprise. This research is to discuss whether the increase in the investment of Intellectual Capital for a IPO company can motivate investors in the stock market and underwriters to increase the purchase of the company’s shares; therefore, IPO pricing can be set much higher. Here, the research will focus on the relationship between the R&D expense, advertisement expense, depreciation expense, accounted intangible asset and IPO pricing of re
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Kendall, Ian Michael. "A comparative study of the structure of intellect of rural and urban adult Pedi." Thesis, 2014. http://hdl.handle.net/10210/11999.

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M.A. (Psychology)<br>Despite well over two millennia of philosophical speculation and just under a century of objective, standardized measurement, students of intelligence are far from unanimous in their agreement on a formal definition of the concept. Biological, psychological and operational definitions have each been advanced' and criticized in their turn. The majority of definitions, particularly of the psychological variety, have been variously rejected as circular, question begging, over-inclusive or value-laden. Such definitions have included the capacity for learning; the capacity to a
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Hwang, Tzeng-Chuan, and 黃增川. "The Performance Evaluation Index Structure of a Principal’s Management of a Primary School-Perspective from Intellectual Capital Theory." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/3vr4x6.

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博士<br>國立臺北教育大學<br>教育經營與管理學系<br>102<br>The objective of this research is to build a performance evaluation index for principles’ management of primary schools with perspective from intellectual capital theory, and learn about the weight of each index as well as the degree of recognition from educators of the research index. The conclusions drawn and suggestions made thereafter can serve as reference for education department to evaluate principles’ performance and for subsequent research. As for research methods, firstly, document analysis was conducted to discuss theories about intellectual cap
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Chang, Chu-Ting, and 張筑婷. "An Empirical Study of the Relationship between Characteristic, Ownership Structure of Board, and Intellectual Capital－Evidence from Taiwan IT Industries." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/61890746796872768542.

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碩士<br>國立中正大學<br>會計與資訊科技研究所<br>97<br>Due to an oncoming new economy system and the rapid IT development, the intangible asset will become a significant and essential factor to bring the competitive advantage for firms in the future. The management should focus on the accumulation of intellectual capital. Corporate governance could help stakeholders executive the managerial decision to maximize stakeholders benefits(Weimer and Pape, 1999).The core of corporate governance is the board of directors, which is also the highest decision making institution not concluding stakeholders. So the performan
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Samaduzzaman, Munshi. "Integrated capital management and NGO effectiveness and efficiency in Bangladesh." Thesis, 2015. http://hdl.handle.net/1959.13/1313076.

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Professional Doctorate - Doctor of Business Administration (DBA)<br>Most non-governmental organizations (NGOs) in Bangladesh create opportunities and resources through employment, skills, education and social networks. However, research is lacking on how intellectual capital, environmental capital and social capital management (together known as integrated capital management [ICM]) contribute to NGOs’ performance. Therefore, this study has been conducted to examine the influence of ICM on the performance of NGOs in Bangladesh. The behavioural approach adopted was used to operationalize the var
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Covell, Christine Lynn. "The Relationship of Nursing Intellectual Capital to the Quality of Patient Care and the Recruitment and Retention of Registered Nurses." Thesis, 2011. http://hdl.handle.net/1807/29692.

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To ensure quality patient care hospitals invest in nursing intellectual capital by allocating financial, human and material resources for nurses to acquire the knowledge and skills necessary to provide safe patient care. This study’s purpose was to test selected propositions of the middle-range theory of nursing intellectual capital which provides a conceptualization of the influence of nurses’ knowledge, skills and experience (nursing human capital) to patient and organizational outcomes. The theory was systematically developed after a critical review of the literature. It proposes that nursi
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