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Artykuły w czasopismach na temat "Intellectual capital evaluation scheme"

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

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This article analyses possible aspects of intellectual capital evaluation in Lithuanian companies. The first part of the article presents interpretation of the definition of an intellectual capital. The latter concept is analysed according to its description basis and possible control methods.Also, it presents the structure of intellectual capital disclosing the main aspects of intellectual capital evaluation. In the second part notably great attention is paid to the intellectual capital evaluation aspects identifying main problems and presenting possible ways for their solution. By presenting
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Stetsiv, Iryna, and A. Zubova. "Corporate social responsibility management." Management and Entrepreneurship in Ukraine: the stages of formation and problems of development 2021, no. 1 (2021): 13–23. http://dx.doi.org/10.23939/smeu2021.01.013.

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The scientific article considers the issues of corporate social responsibility management. The main approaches to evaluating the effectiveness of the implementation of corporate social responsibility measures are considered and the basic principles of evaluating the corporate social responsibility management system are determined. The basic principles of evaluation of the system of corporate social responsibility of the enterprise are analyzed, the main ones of which are: universality, predominance of performance indicators rather than efficiency, differentiation of indicators of external and
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Stepanova, O. V., and O. M. Stupak. "Intellectual Capital Management Algorithm." Business Inform 3, no. 530 (2022): 108–12. http://dx.doi.org/10.32983/2222-4459-2022-3-108-112.

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The aim of the article is to develop a new approach to the management of intellectual capital of the enterprise. Achieving this goal requires solving the following tasks: analysis of the theoretical foundations of intellectual capital management (IC); development of an algorithm and structural scheme of intellectual capital management based on the assessment of IC using the additive utility function; economic and mathematical formulation of the problem of optimizing the cost of resources in the course of management of intellectual capital; choice of model and method of resource cost optimizati
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Yepifanova, Iryna, and Diana Hladka. "Methodical approaches to evaluation of intellectual capital of enterprises." VUZF Review 6, no. 3 (2021): 145–53. http://dx.doi.org/10.38188/2534-9228.21.3.16.

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The intellectual capital that allows you to form a strong competitive advantage and is crucial for the successful existence of any enterprise.
 The purpose of the article is to generalize the methods of intellectual capital valuation.
 The existing methodological approaches to evaluation of the intellectual capital of the enterprise have been systemized in the article.
 The experience has been summarized and the analysis of methodical approaches to evaluation of intellectual capital has been carried out. Indicators for the analysis of human, organizational, client and social cap
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Mačerinskienė, Irena, and Rasa Aleknavičiūtė. "Comparative Evaluation of National Intellectual Capital Measurement Models." Verslas: Teorija ir Praktika 16, no. 1 (2015): 1–14. http://dx.doi.org/10.3846/btp.2015.548.

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National intellectual capital is regarded as an important factor of a country’s ability to perform high value added functions including the ability to create innovations. Measuring national intellectual capital is still a complicated task. In this article national intellectual capital concept and measurement models are analysed in order to show how national intellectual capital could be measured. The findings show that there are several weaknesses of measurement models validity. Those weaknesses in more recent measurement models are minimized by introducing advanced national intellectual capit
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Mačerinskienė, Irena, and Rasa Aleknavičiūtė. "Comparative Evaluation of National Intellectual Capital Measurement Models." Business: Theory and Practice 16, no. (1) (2015): 1–14. https://doi.org/10.3846/btp.2015.548.

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National intellectual capital is regarded as an important factor of a country's ability to perform high value added functions including the ability to create innovations. Measuring national intellectual capital is still a complicated task. In this article national intellectual capital concept and measurement models are analysed in order to show how national intellectual capital could be measured. The findings show that there are several weaknesses of measurement models validity. Those weaknesses in more recent measurement models are minimized by introducing advanced national intellectual capit
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Bobyl, Volodymyr, and Kateryna Hannouf. "ANALYSIS AND EVALUATION OF THE TRANSFORMATION OF INTELLECTUAL CAPITAL PROPERTIES IN UKRAINE." International Interdisciplinary Scientific Journal "Expert" 1, no. 2 (2024): 64–82. http://dx.doi.org/10.62034/2815-5300/2024-v1-i2-005.

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The research is dedicated to the analysis and evaluation of the transformation of intellectual capital (IC) properties in the pre-war period of the country. The study enhances and categorizes contemporary indicators for assessing intellectual capital properties, classifies indicators based on their qualitative impact on the level of intellectual capital, normalizes indicators for constructing radar charts, and determines the level of intellectual capital in Ukraine. The research identifies the impact level of the dynamics of intellectual capital properties on the country's GDP changes. Methodo
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Ramanauskaitė, Agnė, and Kristina Rudžionienė. "INTELLECTUAL CAPITAL VALUATION: METHODS AND THEIR CLASSIFICATION." Ekonomika 92, no. 2 (2013): 79–92. http://dx.doi.org/10.15388/ekon.2013.0.1413.

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Abstract. Currently, a more significant added value is created by intellectual rather than physical capital; yet, according to the current standards of accounting, only a minor segment of intellectual capital is presented in financial accounts of enterprises as it usually does not satisfy one of the criteria of property recognition in financial accounting, namely reliable valuation. As a result, there is an increasing demand for novel methods of valuation, enabling enterprises to establish reliably the value of intellectual capital or its specific segments of a given enterprise. A number of sc
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Shirinkina, Elena, and Maxim Shpak. "EVALUATION OF INTELLECTUAL CAPITAL IN PRODUCTION." EUREKA: Social and Humanities 3 (May 31, 2016): 36–42. http://dx.doi.org/10.21303/2504-5571.2016.00085.

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

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

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Oliveira, Silas Ferreira Reis de 1991. "Distribuição de retorno do investimento no capital intelectual : um estudo em empresas de capital intensivo no Brasil entre 1998 e 2012." [s.n.], 2015. http://repositorio.unicamp.br/jspui/handle/REPOSIP/244494.

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Orientador: Johan Hendrik Poker Junior<br>Dissertação (mestrado) - Universidade Estadual de Campinas, Faculdade de Ciências Aplicadas<br>Made available in DSpace on 2018-08-27T13:12:25Z (GMT). No. of bitstreams: 1 Oliveira_SilasFerreiraReisde_M.pdf: 1466220 bytes, checksum: 781775ebb21394d361b2c05def677f90 (MD5) Previous issue date: 2015<br>Resumo: As organizações na atualidade necessitam ser eficientes no investimento e gestão dos recursos internos estratégicos para serem competitivas no contexto da globalização. Um dos recursos organizacionais é o capital intelectual, que pode ser entendid
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Massawe, Pascal A. J. "A framework for critical evaluation of strategies for value creation within knowledge-driven organisations." Thesis, Coventry University, 2012. http://curve.coventry.ac.uk/open/items/64c3d05b-cddc-478d-948e-bc96856ee6b3/1.

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Technological breakthroughs experienced globally have opened new avenues of opportunities; creating a virtual environment that transforms and changes businesses, organisations, social, economical and political landscapes. Such a wave of change affects all walks of life as internet connectivity gives the web a presence that engulfs workplaces and other organisational settings. In maintaining competitiveness, organisations strive to use knowledge to create value in the challenging new environment. The study aimed to develop a framework that will be used for the critical evaluation of strategies
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Obolenskiy, Vladimir. "Hodnocení složek intelektuálního kapitálu na příkladu vybrané společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113438.

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Evaluation of the components of intellectual capital of the cmpany with focus on human capital and the associated analysis and comparison of the education and development processes in the company. Description of the concept and function of intellectual capital. The distribution of intellectual capital components and the description of the structure oc IC. Theoretical analysis of the relationship of intellectual capital and intellectual property. Description of the current state assessment of intellectual property and intangible assets. Characteristics of methods for evaluation of intellectual
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Плікус, Ірина Йосипівна, Ирина Иосифовна Пликус, Iryna Yosypivna Plikus, Олена Олександрівна Оголь, Елена Александровна Оголь та Elena Alexsandrovna Ogol. "Методики оцінки інтелектуального капіталу при здійснені вартісного аудиту бізнесу". Thesis, ГО «Київський економічний науковий центр», 2015. http://essuir.sumdu.edu.ua/handle/123456789/42481.

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Наведено рекомендації щодо застосування підходів до оцінки інтелектуального капіталу.<br>Представлены рекомендации по использованию подходов к оценке интеллектуального капиталу<br>Recommendations on the use of approaches to the evaluation of intellectual capital
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Sigrén, David, and Klas Blomdahl. "Tjänsteföretags villkor och tillgångar : Bankernas värdering av intellektuellt kapital." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-256177.

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Bakgrund och problem: Marknadsutvecklingen mot ett tjänstesamhälle medför att medarbetarna idag har en mer betydande roll inom organisationer. Företag har olika behov av resurser, däremot är brist på finansiering ett hinder för tillväxt. Litteraturen illustrerar en problematik i bankernas kreditbedömningsprocess av dagens alltmer immateriella företag, då flertalet tillgångar utelämnas i den traditionella redovisningen. Sedan Skandia på 90-talet åskådliggjorde organisationens intellektuella kapital genom extern rapportering har det tagits fram flera modeller för att värdera f
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Peroba, Tiago Luiz Cabral. "Modelo de avaliação de capital intelectual para os cursos de mestrado profissional em administração: uma contribuição para a gestão das instituições de ensino superior." reponame:Repositório Institucional do FGV, 2013. http://hdl.handle.net/10438/10802.

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Holm, Olof, Alexander Haglund, and Jonas Sukhin. "Intellektuellt kapital : En jämförelse av årsredovisningar mellan svenska företag." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-21609.

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Paraplybegreppet intellectual capital (IC) innefattar alla former av tillgångar som saknar fysisk substans och som utgör skillnaden mellan ett företags redovisade värde och deras marknadsvärde. Två noterade företag med identiska tillgångar på balansräkningen kan alltså värderas till helt olika priser. Anledningen är att det finns mer abstrakta former av tillgångar som är svåra att kvantifiera och redovisa. I en årsredovisning finns det utrymme för företag att delge information som de anser viktig. Syftet med studien är att redogöra hur svenska företag inom olika branscher rapporterar och kommu
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Huang, Wei-Sheng, and 黃衛聖. "A Comprehensive Model for Intellectual Capital Evaluation." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/75268335799945334631.

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碩士<br>大葉大學<br>資訊管理學系碩士班<br>92<br>As knowledge economy age comes, knowledge instead of traditional productive essentials like land and capital, becomes the most important determinant for businesses to retain their competitive advantage. Generally speaking, knowledge and other intangible assets are regarded as intellectual capital in businesses. It will be a crucial issue for businesses to manipulate intangible intellectual capital and to create benefit in a knowledge economy age.   Thus far, financial and qu
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Liu, Chun-Lin, and 劉春林. "The Performance Evaluation of The Technology Development Program - Intellectual Capital Perspective." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/80117562381564481350.

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碩士<br>國防管理學院<br>國防財務資源研究所<br>95<br>The subject of this research is based on the Technology Development Program (TDP, 1999 – 2005) from Department of Industrial Technology. This research adopts the projects to collect data across years, reviews relative documents and annual report of TDP, combines the perspective of Intellectual Capital (IC), selects each index of input and output in projects, and then analyzes the projects performance in different industries and administrative organizations by DEA model. Finally, this research inserts the R & D experience as a variable element and utilizes To
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Su, Wen-Hsiang, and 蘇文祥. "A Study on the Evaluation of Intellectual Capital Using Data Envelopment Analysis." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/78462470082401752246.

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碩士<br>中原大學<br>資訊管理研究所<br>92<br>Abstract More and more traditional industry and manufacturing industry is moving to Mainland China to take advantage of the cheaper human resources and lower manufacturing cost that she provides. Now, the competitive advantage of Taiwan slowly shifts from the ability to mass produce low cost products to the more intangible ability of innovation, R&D, and knowledge management. For example, the high profit of the IC design and software industries recently indicates that companies in Taiwan should put more focus on the knowledge intensive industry. The conventional
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Książki na temat "Intellectual capital evaluation scheme"

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Gallardo, Ruth Leticia Hidalgo, Eleazar Villegas González, and Ruth Leticia Hidalgo Gallardo. Hacia la medición del capital intelectual en México. Universidad Autónoma del Estado de Hidalgo, 2016.

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Mani, Subha. Impact of the NREGS on schooling and intellectual human capital. Young Lives, 2014.

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Pulliam, Phillips Patricia, ed. Measuring intellectual capital: Twelve case studies from the real world of training. American Society for Training & Development, 2002.

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Chŏn, In-sik. Tʻŭkhŏ chŏnmun illyŏk yangsŏng ŭl wihan kyoyuk sisŭtʻem. Hanʼguk Kyoyuk Kaebarwŏn, 2006.

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Evaluation of the Capital Challenge Pilot Scheme. Office of the Deputy Prime Minister (ODPM), 2001.

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Części książek na temat "Intellectual capital evaluation scheme"

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Fernández, Juan F. Gómez, and Adolfo Crespo Márquez. "Quantitative Evaluation: An Intellectual Capital Scope." In Springer Series in Reliability Engineering. Springer London, 2012. http://dx.doi.org/10.1007/978-1-4471-2757-4_15.

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Barua, Suborna. "Human Capital, Economic Growth, and Sustainable Development Goals: An Evaluation of Emerging Economies." In The Dynamics of Intellectual Capital in Current Era. Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-16-1692-1_6.

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Berger, Ricarda, and Raimund Rolfes. "Dynamical Behaviour and Strength of Structural Elements with Regeneration Induced Imperfections and Residual Stresses." In Regeneration of Complex Capital Goods. Springer International Publishing, 2024. http://dx.doi.org/10.1007/978-3-031-51395-4_10.

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AbstractRepair techniques allow to refurbish blades of jet engines and extend the service life of engine components. However, the mechanical properties of the repaired blades commonly differ from those of the nominal blades. The changes in vibration behaviour and stress distribution resulting from the repair processes could significantly impair the structural integrity of blades. This work addresses this evaluation of repair-specific influences on the structural integrity of blades of blade-integrated disks (blisks). Numerical methods are employed to model and analyse the structural changes of
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Aversano, Natalia, Giuseppe Nicolò, Giuseppe Sannino, and Paolo Tartaglia Polcini. "The Evaluation of the “Third Mission” in Italian Universities as a Partial Report of the Intellectual Capital." In SIDREA Series in Accounting and Business Administration. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-80737-5_3.

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Marditia, Putri Purbasari Raharningtyas, and Tivana Arbiani Candini. "Regulation Model for Intellectual Property Financing Scheme (IPFS) Optimizing MSME Capital for the Tourism Sector Comparative Study: Singapore and Malaysia." In Proceedings of the 3rd International Conference on Business Law and Local Wisdom in Tourism (ICBLT 2022). Atlantis Press SARL, 2023. http://dx.doi.org/10.2991/978-2-494069-93-0_84.

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Pádár, Katalin, and Piroska Harazin. "Links and Evaluation Possibilities of Intangible Value Creation in Organizations: The Importance of Human Resources Management, Knowledge Management, Organizational Learning, and Intellectual Capital (Management)." In Value Creation, Reporting, and Signaling for Human Capital and Human Assets. Palgrave Macmillan US, 2014. http://dx.doi.org/10.1057/9781137472069_3.

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Nazari, Jamal A. "Intellectual Capital Measurement and Reporting Models." In Knowledge Management for Competitive Advantage During Economic Crisis. IGI Global, 2015. http://dx.doi.org/10.4018/978-1-4666-6457-9.ch008.

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This chapter extends the earlier study of Bontis (2001) by critically reviewing the existing methods to measure and report intellectual capital. Bontis's (2001) study contributed significantly to the intellectual capital measurement and reporting literature. However, despite the growth in the field of IC and development and introduction of several new approaches to measure and report intellectual capital, no recent study has synthesized the IC measurement and reporting models. The objective of this chapter is to fill this gap in the literature by providing a critical review of 28 IC measuremen
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Narwal, Karam Pal, and Sushila Soriya. "Relationship between Company's Intellectual Capital and Performance." In Asian Business and Management Practices. 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 t
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Van den Berg, H. "Measurement Models in the Intellectual Capital Theory." In Strategies for Information Technology and Intellectual Capital. IGI Global, 2007. http://dx.doi.org/10.4018/978-1-59904-081-3.ch005.

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Intellectual capital in the form of intangible assets is now variously estimated to constitute 60-75 percent of corporate value, on average. Current debates about intellectual capital are part of the search for a methodology to measure the knowledge base of a firm. This is critical since a failure to properly conceptualize the nature and value of knowledge assets condemns firms and whole economies to fight competitive battles with outdated weapons and tactics. The purpose of this chapter is to present a comparative evaluation of some of the most commonly known intellectual capital (IC) measure
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Tezcan, Mediha. "Economic Importance of the Distance Education Expert." In Identification, Evaluation, and Perceptions of Distance Education Experts. IGI Global, 2015. http://dx.doi.org/10.4018/978-1-4666-8119-4.ch009.

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The communication and information technologies are undergoing a major innovation process in our day. The new education technologies have had positive reflections on the traditional and distance education systems and are being used extensively in these areas. In the global competition environment, knowledge has become an important commodity for the distance education institutions. The intellectual capital stocks to create and protect knowledge and to develop it into a competitive element are equally important as the physical capital stocks for the distance education institutions. In this chapte
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Streszczenia konferencji na temat "Intellectual capital evaluation scheme"

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Tai, Wei-Shen, and Chen-Tung Chen. "An Intellectual Capital Performance Evaluation Based on Fuzzy Linguistic." In Third International Conference on Intelligent Information Hiding and Multimedia Signal Processing. IEEE, 2007. http://dx.doi.org/10.1109/iihmsp.2007.4457774.

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Lai, Mei-Chiao, Huang Tsai Lin, and Wu-Der Tsay. "The Evaluation of Intellectual Capital in a Taiwan Hospital." In 2007 Second International Conference on Innovative Computing, Information and Control. IEEE, 2007. http://dx.doi.org/10.1109/icicic.2007.571.

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Xiaofei Zhao. "Evaluation model for intellectual capital with intuitionistic fuzzy information." In 2009 International Conference on Industrial Mechatronics and Automation (ICIMA 2009). IEEE, 2009. http://dx.doi.org/10.1109/icima.2009.5156647.

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Hudec, O. "A ranking-free evaluation of universities: An intellectual capital approach." In 2017 15th International Conference on Emerging eLearning Technologies and Applications (ICETA). IEEE, 2017. http://dx.doi.org/10.1109/iceta.2017.8102487.

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Aksinina, O. S. "Development Of Methods Of Intellectual Capital Evaluation In The Organization." In Global Challenges and Prospects of The Modern Economic Development. European Publisher, 2021. http://dx.doi.org/10.15405/epsbs.2021.04.02.170.

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Tamošiūnienė, Rima, and Simona Survilaitė. "The model of intellectual capital evaluation in publicly listed companies." In 1st International Conference on Business Management. Editorial Universitat Politècnica de València, 2015. http://dx.doi.org/10.4995/icbm.2015.1269.

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Dezhong, Sun. "Regional Intellectual Capital Integration Performance Evaluation Based on Two-Phase Model." In 2014 Sixth International Conference on Measuring Technology and Mechatronics Automation (ICMTMA). IEEE, 2014. http://dx.doi.org/10.1109/icmtma.2014.115.

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Abdikeev, Niyaz. "System of Evaluation of Intellectual Capital and Intangible Assets Created on the Basis of Intellectual Property." In International Conference Technology & Entrepreneurship in Digital Society. Real Economy Publishing House, 2019. http://dx.doi.org/10.17747/teds-2018-135-140.

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Sun, Li rong, and Xiao xia Li. "Comprehensive Evaluation of Intellectual Capital Based on BP ANN around ZheJiang Province." In 2010 International Conference on Internet Technology and Applications (iTAP). IEEE, 2010. http://dx.doi.org/10.1109/itapp.2010.5566151.

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Yanming, Qi, and Fu Weihua. "On AHP Model and Fuzzy Judgement in Evaluation of Construction Enterprises' Intellectual Capital." In 2009 3rd International Symposium on Intelligent Information Technology Application Workshops (IITAW). IEEE, 2009. http://dx.doi.org/10.1109/iitaw.2009.87.

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Raporty organizacyjne na temat "Intellectual capital evaluation scheme"

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Winters, Paul, Marco Stampini, Benjamin Davis, Marta Ruiz-Arranz, and Sudhanshu Handa. An Impact Evaluation of Agricultural Subsidies on Human Capital Development and Poverty Reduction: Evidence from Rural Mexico. Inter-American Development Bank, 2005. http://dx.doi.org/10.18235/0011173.

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This working papers offers an impact evaluation of two innovative programs cash transfer schemes from the Mexican Government: PROGRESA, which is a national anti-poverty scheme directed at chronic rural poverty, and PROCAMPO, a scheme designed to compensate farmers for the negative price effects of NAFTA. The analysis of data collected for an evaluation of PROGRESA suggests that the overall level of food consumption and health check-ups is lower among PROGRESA households that also participate in PROCAMPO. The overall conclusions are that program conditionality does influence longer-term (human
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