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Data publikacji: 3 czerwca 2025
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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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Submitted by tiago peroba (tiago_peroba@yahoo.com.br) on 2013-04-30T15:22:27Z No. of bitstreams: 1 Tese de doutorado (Versao Final) Tiago Peroba .pdf: 7814042 bytes, checksum: 3417ada3bd131ef468681456a7088a9f (MD5)<br>Approved for entry into archive by ÁUREA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2013-05-02T13:59:47Z (GMT) No. of bitstreams: 1 Tese de doutorado (Versao Final) Tiago Peroba .pdf: 7814042 bytes, checksum: 3417ada3bd131ef468681456a7088a9f (MD5)<br>Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2013-05-03T12:53:01Z (GMT) No. of b
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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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Kuo-Cheng, Lin, and 林國正. "The Study on the Indicators Evaluation of Intellectual Capital for Elementary School Principles." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/97494711655040993460.

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碩士<br>國立新竹教育大學<br>職業繼續教育研究所<br>93<br>The Study on the Indicators Evaluation of Intellectual Capital for Elementary School Principles Abstract Intellectual capital is a new indicator to assess principals’ value in elementary school. The main purpose of this research is to analysis the contents of intellectual capital for elementary school principal. The study transplants the concept from intellectual capital of D. Ulrich into the reality of elementary schools in Taiwan to analysis the content of the intellectual capital of principals in elementary. The research instrument is a questionnaire, se
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Cheng, Meng-yuh, and 鄭孟玉. "Intangible Assets Evaluation Building Model through Intellectual Capital based on Managerial and Accounting." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/80354319143069069120.

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博士<br>逢甲大學<br>商學研究所<br>96<br>This article proposes an improved method to estimate intangible assets. This approach is an improvement over Edvinsson and Malone (1997) because they do not revalue tangible assets. Empirically, we find that the estimates of intangible assets obtained by our approach are statistically lower than those of Edvinsson and Malone (1997). In addition, our estimates of inventory and property, plant, and equipment are statistically higher than those of Edvinsson and Malone (1997). Thus, our improvement is statistically significant. We also find that the impact of the reval
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Chiang, Hsin-Yi, and 蔣馨儀. "A Research on Constructing the Evaluation Index of Intellectual Capital for Life Insurance Industry." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/56962145183385706935.

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碩士<br>開南管理學院<br>企業管理研究所<br>93<br>With the variation of the environment, the enterprises should not only face the challenges from the competitors but also the conflicts brought from the Knowledge Economy; this way, Knowledge Economy becomes the main trend in our society. Nowadays, equipment, fund, material and labor are replaced by Knowledge; then the intangible asset and knowledge-creation have become the most important factors in the business management. Most scholars regard the intangible asset and knowledge-creation as the Intellectual Capital. How to manage the knowledge and how to use and
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LinMin-Da and 林明達. "Exploring the Multicriteria Evaluation Index of Firm's Value by Qualitative Method ─Intellectual Capital Perspectives." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/34537435126969295197.

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碩士<br>崑山科技大學<br>企業管理研究所<br>94<br>Most of measures in the past to evaluate the performance of business were indicated by financial statement. With the arrival of the era of knowledge-driven economy, however, it couldn’t completely assess the whole true valuation of business in terms of financial statement which was the core on evaluated the tangible capital traditionally, will make a great deal of gaps between market price and book value for company. On weigh enterprise value, it seems to appears that non-financial index have offered more powerful direction on evaluate competitive advantage of
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賴正尚. "The Establish of The Evaluation Indicators System of School Teacher’s Intellectual Capital in Elementary Education." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/55843548722861033303.

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碩士<br>國立新竹教育大學<br>職業繼續教育研究所<br>94<br>Abstract The aim of this study was to probe into the substance of the intellectual capital of elementary school teachers. By analyzing related literature, questionnaire survey, statistic analysis technique, interview to cite the intellectual capital theory, this study made use of the components of intellectual capital in business community—human capital, structure capital, and relationship capital—to work out individual intellectual capital and transform the results into the domain of the elementary school teachers. A. The gist of human capital: The main d
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Lin, Wen-Cheng, and 林文晟. "Integrating Balanced Scorecard with Intellectual Capital to Build Performance Evaluation Model for a Liner Shipping Industry." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/46021605562922979874.

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博士<br>國立臺灣海洋大學<br>航運管理學系<br>94<br>Abstract A rapid change in information technology and business management, enterprises face more competitions and challenges in Twenty-first century. Strategy management is the key factor for businesses to survive, so managers should plan a performance evaluation management system. A good performance evaluation method not only helps businesses to achieve correct target, but also communicates organization culture. Unfortunately, current performance evaluation management mostly focuses on financial indicators for performance evaluation without taking innovation
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Chiang, Han-Yi, and 蔣瀚儀. "The Study of Performance Evaluation in Liner Shipping Industry by Linking Intellectual Capital and Balanced Scorecard." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/69018039040477254197.

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碩士<br>國立臺灣海洋大學<br>航運管理學系<br>94<br>Along with knowledge economy time approaching, the enterprise value creation way by the tangible asset management, transformed for the intangible asset management, for could grasp the enterprise to create process and under the result the value situation, thus had the Balanced Scorecard (BSC) and Intellectual Capital (IC) two kind of management system . BSC will be actuates the future achievements the measurement, will make up the financial measurement the insufficiency, will be unifies the enterprise strategy to hope strategy of management tool the scenery; Bu
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程家雄. "A Research on Evaluation of Intellectual Capital in a Science & Technology Organization ─A Case of C.S.I.S.T." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/91200204590006726333.

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碩士<br>國防管理學院<br>資源管理研究所<br>92<br>ABSTRACT In a knowledge-based economic era, knowledge and information through knowledge management have become core of organization and competitive advantage of organization. Intellectual capital－an intangible asset like knowledge, experience and skill…etc, has become basic element in guaranteeing competitive status for organization by helping progressing of knowledge management activities and providing quantitative information to evaluate performance. The thesis aims to derive evaluative structure of intellectual capital and operational definition o
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Lin, Sheng-Hsiang, and 林聖翔. "Application of DEMATEL in assessing the intellectual capital and performance evaluation of the electronic industry in Taiwan." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/29510574612448962975.

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碩士<br>龍華科技大學<br>商學與管理研究所<br>100<br>As "Knowledge Economy" increasingly gains acknowledgment, there is a move towards recognizing intellectual capital and performance evaluation instead of traditional assets as the power resource in an economic system. Meanwhile, this can be seen as a driver of competitiveness to enhance the productivity of businesses. This study utilized numerical data from Taiwan Stock Exchange Corporation to evaluate the causal relations among the proposed criteria by hybrid three methods, namely, 1. Delphi method; 2. Transform the quantitative data into comparable scale; an
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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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Tung, Chin-Ching, and 董瑾靜. "The Study on the Intellectual Capital Evaluation Model and Financing Strategy of Cultural and Creative Industries in Taiwan." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/09690268791134825166.

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碩士<br>義守大學<br>財務金融學系<br>102<br>Creative industries show stunning economic development in the global industry in recent years. Taiwan''s industries are facing the occasion of transformation and upgrading pressures. "Innovation" is the best solution currently. But the biggest problem is how to finance from bank through the appraisal of intangible asset while seeking the assistance of capital. This research takes Kaohsiung Da-Go cake shop as a case study by literature discussion and in-depth interviews. We study deeply from four factors, the assets of external architecture, the assets of inte
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Wang, Chang-Chin, and 王昶欽. "Evaluation of the Drivers of Financial Performance from the viewpoint of Intellectual Capital: Evidence from the Taiwanese IT Industries." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/06372782533022338272.

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碩士<br>國立中正大學<br>會計與資訊科技所<br>96<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. Nowadays, the “intellectual capital” is a synonym of “intangible asset,” and can precisely describe the value-creating power from firm’s intangible resources, such as employees, customers, processes, brands, and reputation, etc. Therefore, how to measure and manage the intellectual capital is an important issue. In this study, the author measured the organization capi
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Lu, Tien-Fu, and 盧添福. "The Construction and Application of Intellectual Capital Evaluation Model ：A Case Study on the Solar Energy Industry in Taiwan." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/60518299591422688234.

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碩士<br>國立臺灣海洋大學<br>航運管理學系<br>96<br>In recent year, the necessary of technologic product by human is increase rapid and it use volumes of petrifaction energy. At the same time, it lets carbon dioxide overflow and greenhouse effect phenomenon happened. Face the non-balance of nature, how to choose clean, workable energy and protect the nature environment is the common subject of the world in future. Solar energy is the best one in the replacement energy, plenty, directly, never shortage and non interruption by factitious and political behavior. Except hypostatic tangible assets, the intangible as
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Chang, Fu-Chun, and 張復鈞. "A Correlation Study on Intellectual Capital Evaluation And Business Value - Illustrated by the Optico-electrical Industry in the North Science Park in Central Taiwan." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/16165825842905114010.

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Tsai, Wen-Chieh, and 蔡文堦. "The Study on The Key Success Factor about Loans of Small and Medium Enterprises’ applications-- In the Viewpoint of Intellectual Capital and Banking Risks Evaluation." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/17367627098485921383.

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碩士<br>國立高雄第一科技大學<br>金融營運所<br>94<br>ABSTRACY In the recently years, one of important indicator to evaluate enterprise assess is intellectual capital which is constructed by human capital, organization capital and relationship capital. It can also be called the sum of enterprise knowledge, information, intellectual property, marketing experience and skills. The advantage of accumulating intellectual property takes an important place in the companies which pursue innovation and development. In view of above mentioned facts, this study is based on the viewpoint of intellectual capital, to systemat
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Huang, Shouchen, and 黃守丞. "The Contribution That Internal Control Systems Make Towards Strengthening Research Of The Intellectual Capital Evaluation – A Case Study Of Network Governance In The Chien Kuo Construction Group." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/66413120914494895371.

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碩士<br>開南大學<br>商學院碩士在職專班<br>100<br>The present study uses a case study of network governance in the Chien Kuo Construction Group to examine a situation where a business enterprise is conducting its business operations and transaction behavior in compliance with internal control mechanisms, and is applying suitable preventive and remedial action to obtain improvements in managerial performance with respect to defective work flow. The study is based on observation of the positive impact on firms’ intellectual capital of risk management methods, acting through the benefits obtained from measures t
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POSPÍŠILOVÁ, Lenka. "Řízení lidských zdrojů ve vybrané organizaci." Master's thesis, 2011. http://www.nusl.cz/ntk/nusl-53019.

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The theme of my thesis was Human resource management in the selected organization. I chose the CSOB. In the theoretical part, I wrote about the important definitions associated with this topic. For example, human resource management, human resources, intellectual capital, human capital, knowledge organization, knowledge worker, culture, corporate culture, training and staff employees, the role of the HRM manager. The main objective was to evaluate human resource management with a focus on developing intellectual capital in a particular organization. Partial objectives was: characteristics of t
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