Статті в журналах: "Intellectual efficiency"

1

Bruderlein, Patrick. "Explicitation and Intellectual Efficiency." Journal of Cognitive Education and Psychology 4, no. 2 (January 2004): 232–44. http://dx.doi.org/10.1891/194589504787382785.

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The “implicit-explicit” distinction is usually used to specify the nature of mental processing or of essential memory systems. The purpose of this paper is to call attention to this distinction, too often neglected, within the domain of semantic knowledge. In fact, taking account of the degree of explicitation of specific knowledge may enable us to account for both the best performances by experts within their domain and also the idiosyncratic difficulties some learners encounter during the acquisition and generalization of both specific and general knowledge. The importance of processes of explicitation of knowledge within developmental and individual differences perspectives is discussed.

2

Buallay, Amina, Richard Cummings, and Allam Hamdan. "Intellectual capital efficiency and bank’s performance." Pacific Accounting Review 31, no. 4 (November 4, 2019): 672–94. http://dx.doi.org/10.1108/par-04-2019-0039.

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Purpose Intellectual capital (IC) plays a pivotal role in the high-tech and knowledge-based economic sectors. With the emergence of FinTech, which, with respect to the banking sector, is merging high-tech with the k-economy, there is an emerging need to highlight the importance and understand the dynamics of bank IC. With respect to Gulf Cooperation Council (GCC) economies, where FinTech has become de rigueur, banking is bifurcated into Islamic and banking sectors. Through comparative empirical analysis, the purpose of this paper is to examine IC efficiency in Islamic and conventional banks with a view to elucidating the impact of IC, in aggregate and decomposed into its components, on an operational, financial and market performance of Islamic banks juxtaposed with conventional banks. Design/methodology/approach Using data collected from 59 banks for five years (2012-2016) involving 295 observations, an independent variable derived from the modified value added IC (MVAIC) components are regressed against dependent bank performance indicator variables [Return on Assets (ROA), Return on Equity (ROE) and Tobin’s Q (TQ)]. Two types of control variables complete the regression analysis in this study: bank-specific and macroeconomic. Findings The findings elicited from the empirical results demonstrate that there is positive relationship between IC efficiency and financial performance (ROE) and market performance (TQ) in Islamic banks. In conventional banks, however, there is a positive relationship between IC and operational performance (ROE) and financial performance (ROE). Originality/value The model in this paper presents a valuable analytical framework for exploring IC efficiency as a driver of performance in dual-sector banking economies characterized by co-existence of Islamic and conventional financial institutions. In addition, this paper highlights bank management lacunae manifesting in terms of the weak nexus between: IC and asset efficiency (ROA) in Islamic banks and IC and market value (TQ) in conventional banks.

3

Chowdhury, Leena Afroz Mostofa, Tarek Rana, and Mohammad Istiaq Azim. "Intellectual capital efficiency and organisational performance." Journal of Intellectual Capital 20, no. 6 (November 28, 2019): 784–806. http://dx.doi.org/10.1108/jic-10-2018-0171.

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Purpose The purpose of this paper is to, the first of its kind, investigate the relationship between the intellectual capital efficiency and organisational performance of the pharmaceutical sector in Bangladesh, an emerging economy that enjoys Trade-Related Aspects of Intellectual Property Rights (TRIPS) relaxation. Design/methodology/approach The study used hand-picked data from annual reports for five years. The relationship between efficient use of intellectual capital and corporate performance was examined through the practical use of human capital, structural capital and capital employed. Multiple regressions were used to assess their impact on financial performance – specifically, return on assets, return on equity, asset turnover and market-to-book value. Findings Value-added intellectual coefficient components (i.e. human capital, structural capital and capital employed) significantly explained asset turnover and return on assets but failed to predict the return on equity outcome. Additionally, asset turnover was negatively influenced by structural capital and positively influenced by capital employed. The return on assets was mostly affected by variation in human capital. Intellectual capital did not predict market-to-book value or investment decisions. Practical implications This paper provides useful resources for evaluating the financial performance and value creation of companies in emerging economies that enjoy TRIPS exemptions; this research could also be extended using cross-industry comparisons. The findings have theoretical and practical implications, particularly for the pharmaceutical industry in emerging economy contexts, and for managers globally. Originality/value This study is among only a few that have reported on the relationship between intellectual capital efficiency and value creation in emerging economy contexts.

4

Myasoedov, Aleksey. "An Efficiency Model for Assessing Intellectual Capital." Scientific Research and Development. Socio-Humanitarian Research and Technology 10, no. 1 (April 21, 2021): 84–91. http://dx.doi.org/10.12737/2306-1731-2021-10-1-84-91.

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Today we live in a knowledge society, a society shaped by the information revolution and developed by communication technologies. At the dawn of the new era, the concept of intellectual capital was first used to explain the importance of intellectual resources - such as information, knowledge, and experience - in the modern economy. Today, intellectual capital is a key factor in the company's profitability and has become an essential resource for creating economic wealth. In this environment, intellectual capital and intangible assets are fundamental to success. Intellectual capital consists of intangible assets that, when properly used, become a source of sustainable competitive advantage. To create value, the components of intellectual capital must interact. The assessment of intellectual capital is an important activity for any organization operating in a competitive market, and involves the achievement of intangible assets, but at a lower cost. The interest in measuring intellectual capital was caused by the fact that accounting, as it is currently practiced, has largely lost its information capacity as enterprises have become more and more knowledge-intensive. Traditional valuation methods based on accounting principles, where the value of a company's assets is a fraction of the value, have systematically undervalued companies. The existence of non-financial standards is critical to the company's value creation, as the accounting rules, under constant review, were originally developed for tangible assets, which are a source of wealth in the industrial period. In the literature, the assessment of intellectual capital is considered in different ways, with many approaches developed over time based on research and research, most of which are aimed at improving the performance of an organization, measured by different tools. This article is a synthesis of the most well-known models used to evaluate intellectual capital and its subsequent implementation in the case of Company X. The results obtained confirm the hypothesis that the intellectual capital of a company has a favorable effect on the results of the organization's activities and may indicate future competitiveness.

5

Musayevich, Babadjanov Abdirashid. "The Role Intellectual Property In Achieving Economic Efficiency In The Agrarian Field." American Journal of Social Science and Education Innovations 03, no. 04 (April 30, 2021): 611–23. http://dx.doi.org/10.37547/tajssei/volume03issue04-100.

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In the agrarian field, which is one of the leading sectors of the economy of the Republic, a multi-ukladic economy based on various forms of ownership and Economic Conduct has been restored. The development of Agriculture on an innovative basis in the current period, in which the processes of economic development are rapidly developing, the rational and effective use of the formed scientific potential and the created property serves to increase the competitiveness of agricultural enterprises, further strengthen the position of the products grown in the domestic and foreign markets. The article describes some of the shortcomings encountered in achieving these goals and comments on their elimination and leads to the fact that they have a low indicator in achieving economic efficiency. As a result of the research work carried out, it is necessary to establish innovative projects in the agrarian field, to finance and implement them into practice. It also provides a well-grounded conclusion and a scientific proposal based on the results of the study.

6

Pulić, Ante, Marko Kolakovic, and Karmen Jelcic. "EFFICIENCY OF INTELLECTUAL CAPITAL IN HOTEL BUSINESS∗." Tourism and hospitality management 15, no. 1 (2009): 129–38. http://dx.doi.org/10.20867/thm.15.1.12.

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The strategic goal of Croatia is ”to become a knowledge-based economy and society." However, many companies, which includes hotels as well, still do not have any idea of how to cope with the challenges imposed by knowledge economy in everyday business practice. Therefore, it is vital that managers receive education on that matter, so that they can understand in which way economy is changing and how this effects them, why intellectual capital is becoming a key factor of business success and what they can do in order to create value and not destroy under the new circumstances. The Croatian IC Center has developed the PIENIC program and worked on its implementation with over 60 companies, private and state owned, from different sectors and regions.

7

Fawzi Shubita, Mohammad. "Intellectual capital components and industrial firm’s performance." Problems and Perspectives in Management 20, no. 1 (April 6, 2022): 554–63. http://dx.doi.org/10.21511/ppm.20(1).2022.44.

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The study aims to determine the connection between intellectual capital (IC) and financial performance of the Jordanian industrial listed companies. The methodology uses regression models, the IC will be measured using the VAIC model (value-added intellectual coefficient), on the other hand, company performance will be measured using return on equity (ROE). The main model includes financial leverage as a control variable to study the leverage role in the association between IC and return on equity. The study also investigates the incremental information content for intellectual capital components in explaining the change in firm performance. In addition, the size effect is studied to show if the company’s size affects the link between ROE and IC. The sample for this study is 77 Jordanian industrial firms and 788 company-year observations during the period 2006–2020. The study results are as follows: Intellectual capital has an important influence on industrial firm performance; Intellectual capital components have a significant impact on industrial firm performance. In particular, human capital efficiency (HCE) and capital employed efficiency (CEE) have a positive influence on ROE, and structural Capital efficiency (SCE) has a negative impact on firm performance. Lastly, firm size has an effect on the relationship between IC and industrial company performance.

8

N. Isanzu, Janeth. "Impact of Intellectual Capital on Financial Performance of Banks in Tanzania." Journal of International Business Research and Marketing 1, no. 1 (2015): 17–24. http://dx.doi.org/10.18775/jibrm.1849-8558.2015.11.3002.

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Since the financial sector reforms took place in the last two decades, Banks in Tanzania have continued to play the major role in reshaping the economy of the nation. With the emergence of knowledge based economy many firm have changed their way of doing business instead of relying more on physical capital they have shifted to intellectual capital. This is no exception for the banks operating in developing counties Tanzania included. Many studies have been done in the area of intellectual capital and its contribution to the value of the firm. This study sets out to extend the evidence by investigating the intellectual capital of banks operating in Tanzania for the period of four years from 2010 to 2013. Annual reports, especially the profit and loss accounts and balance sheets of the selected banks have been used to obtain the data. The study uses Value Added Intellectual Capital model (VAICTM) in determining intellectual capital and its three major components like Human Capital Efficiency (HCE) Structural capital efficiency (SCE) and Capital Employed Efficiency (CEE). The results revealed that Intellectual capital has a positive relationship with financial performance of banks operating in Tanzania and also when the VAICTM was divided into its three components it was discovered that the financial performance is positively related to Human capital efficiency and Capital employed efficiency but is negatively related to Structural capital efficiency.

9

Haryanto, Totok. "Perspektif Kinerja Perusahaan Berdasarkan Intellectual Capital." JSSH (Jurnal Sains Sosial dan Humaniora) 4, no. 2 (December 22, 2020): 97. http://dx.doi.org/10.30595/jssh.v4i2.9282.

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The purpose of this study was to examine and analize: (1) The influence of Human Capital Efficiency (HCE) to firm’s performance. (2) The influence of Structural Capital Efficiency (SCE) to firm’s performance. (3) The influence of Capital Employed Efficiency (CEE) to firm’s performance. This study is the quantitative research with the population some listed companies at Indonesian Stock Exchange (IDX) for the year 2009 until 2011. Data collection based on the financial statement of the listed company at IDX, and using the purposive sampling methods. The analize used regression and t-test. The findings shown that, HCE (human capital efficiency) was not influence to ROA (return on assets), SCE (structural capital efficiency) positively influence to ROA, and CEE (capital employed efficiency) positively influence to ROA. HCE was not influence to ROE (return on equity), SCE positively influence to ROE, and CEE positively influence to ROE. HCE positively influence to RG (revenue growth), SCE positively influence to RG, CEE positively influence to RG.

10

Vidyarthi, Harishankar, and Ranjit Tiwari. "Cost, revenue, and profit efficiency characteristics, and intellectual capital in Indian Banks." Journal of Intellectual Capital 21, no. 1 (December 11, 2019): 1–22. http://dx.doi.org/10.1108/jic-05-2019-0107.

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Purpose The purpose of this paper is to estimate the economic (namely cost, revenue and profit) efficiency and its association with intellectual capital of 37 BSE-listed Indian banks over the period 2005–2018. Design/methodology/approach This study employs truncated Tobit regression to compute the relationship between intellectual capital and estimated cost, revenue and profit efficiency using Data Envelopment Analysis (DEA) for the 37 BSE-listed Indian banks within the panel data framework. Findings Estimates suggest that banks’ overall annual average cost, revenue and profit efficiency are 0.4466–0.7519, 0.4825–0.8773 and 0.4905–0.8803, respectively, during the sample period. Further, Tobit regression results indicate that the aggregate intellectual capital (value-added intellectual coefficient or Modified Value-added Intellectual Capital) has a positive but minimal impact on these efficiency parameters at 1 percent significance level for the overall sample as well as public sector banks. Among all the sub-components of intellectual capital, human capital, structural capital and relational capital have a positive and moderate impact on these efficiency measures for the overall sample. Control variables, particularly bank size, are significant drivers of the estimated efficiency of banks. Research limitations/implications Findings suggest that banks should invest adequately to enhance their overall intellectual capital to further augment these economic efficiency measures in the long run. Originality/value This study computes cost, revenue and profit efficiency of 37 BSE-listed banks based on DEA followed by intellectual capital using the Pulic approach (1998 and 2000) and the Bontis (1998) approach in the first stage. Later, it examines the dynamics between the computed efficiency parameters and intellectual capital using Tobit regression within the panel data framework.

11

Yasar, Nermin Nergis, Mine Isik, and Fethi Calisir. "Intellectual Capital Efficiency: The Case of Football Clubs." Procedia - Social and Behavioral Sciences 207 (October 2015): 354–62. http://dx.doi.org/10.1016/j.sbspro.2015.10.105.

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12

Kujansivu, Paula, and Antti Lönnqvist. "Investigating the value and efficiency of intellectual capital." Journal of Intellectual Capital 8, no. 2 (April 24, 2007): 272–87. http://dx.doi.org/10.1108/14691930710742844.

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13

Manzaneque, Montserrat, Yolanda Ramírez, and Julio Diéguez-Soto. "Intellectual capital efficiency, technological innovation and family management." Innovation 19, no. 2 (January 19, 2017): 167–88. http://dx.doi.org/10.1080/14479338.2016.1272828.

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14

Nakonieczny, Joanna. "EFFICIENCY OF INTELLECTUAL CAPITAL BASED ON VAICTM METHOD." PRACE NAUKOWE UNIWERSYTETU EKONOMICZNEGO WE WROCŁAWIU, no. 514 (2018): 288–300. http://dx.doi.org/10.15611/pn.2018.514.27.

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15

van den Heuvel, M. P., C. J. Stam, R. S. Kahn, and H. E. Hulshoff Pol. "Efficiency of Functional Brain Networks and Intellectual Performance." Journal of Neuroscience 29, no. 23 (June 10, 2009): 7619–24. http://dx.doi.org/10.1523/jneurosci.1443-09.2009.

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16

Niedzielski, Antoni, Ewa Humeniuk, Przemysław Błaziak, and Grażyna Gwizda. "Intellectual efficiency of children with unilateral hearing loss." International Journal of Pediatric Otorhinolaryngology 70, no. 9 (September 2006): 1529–32. http://dx.doi.org/10.1016/j.ijporl.2006.02.011.

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17

Mustafina, R. G., F. G. Sitdikov, and G. Kh Samigullin. "Intellectual efficiency of teenagers under various teaching regimes." Kazan medical journal 82, no. 6 (December 15, 2001): 466–67. http://dx.doi.org/10.17816/kazmj84442.

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Intellectual efficiency parameters of pupils of the seventh eighth forms going in for sports and mathematics as well as pupils learning by standard program, are studied. The studies were carried out by measuring out the work performance, using the V.Y. Anfilov letter tables. The great lability of nervous processes in girls going in for sports and the favourable effect of motor loads on the organism of girls in improving the nervous impulse course process were shown. The data obtained confirms the necessity of differentiating loads not only by age and by education regime, but by sex as well, because the rate of changes in nervous processes in growing organism in children of both sexes is different.

18

Rozek, Richard P. "Protection of Intellectual Property through Licensing: Efficiency Considerations." Journal of World Trade 22, Issue 5 (October 1, 1988): 27–34. http://dx.doi.org/10.54648/trad1988040.

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19

Naushad, Mohammad. "Intellectual capital and financial performance of Sharia-compliant banks in Saudi Arabia." Banks and Bank Systems 14, no. 4 (November 15, 2019): 1–9. http://dx.doi.org/10.21511/bbs.14(4).2019.01.

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The current study is aimed at analyzing the impact of intellectual capital on the performance of Sharia-compliant banks in Saudi Arabia for the period 2013–2018. The intellectual capital efficiency has been measured by applying a widely-used proxy to intellectual capital, i.e., Value Added Intellectual Coefficient (VAIC). A multiple linear regression method, based on panel data using the pooled Ordinary Least Squares (OLS), was exerted. Regression equations were obtained to determine the impact of VAIC and its components (Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), and Capital Employed Efficiency (CEE)) on the financial performance of banks, designated as Return on Assets (ROA) and Return on Equity (ROE). The study has found out that VAIC has a statistically significant impact on the financial performance of Sharia-compliant banks in Saudi Arabia. But VAIC components fail to have a significant impact on ROE. However, these components significantly affect ROA. The study concludes that Sharia-compliant banks in the Kingdom of Saudi Arabia should pay particular attention to Intellectual Capital (IC) in general and Human Capital (HC), Structural Capital (SC), and Employed Capital (EC) in particular to increase Return on Assets and financial performance as a whole.

20

Барсукова, Наталья, Natalya Barsukova, Елена Клюшникова, and Elena Klyushnikova. "EVALUATION OF EFFICIENCY IN INTELLECTUAL CAPITAL MANAGEMENT OF SCIENCE CITY." Bulletin of Bryansk state technical university 2016, no. 4 (December 28, 2016): 284–94. http://dx.doi.org/10.12737/23264.

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Intellectual capital occupies a significant place among factors of economic development of such regional formations as sciencecities of the Russian Federation. In the paper there is formulated the author’s definition of intellectual capital of a territory as a category providing income growth both of single man and a science city as a whole and being a source and a basis for economy innovation development. To achieve management purposes, in authors’ opinion, the concept of an “intellectual capital level” (ICL) is more suitable which combines intellectual capital and the results of its realization. The identification of factors in management effectiveness is carried out with the use of characteristics in population life quality and the correspondence of scientific-industrial-complex indices of a municipal region to the science city status of the Russian Federation. The decomposition-aggregate method offered for the ICL assessment allows defining efficiently the ICL of a science city revealing problem areas managing in a system way an intellectual capital level increasing a living standard of population and keeping a high status of a ”science city of the RF”.

21

Kurniawati, Herni, Rosmita Rasyid, and Fanny Andriani Setiawan. "PENGARUH INTELLECTUAL CAPITAL DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN." Jurnal Muara Ilmu Ekonomi dan Bisnis 4, no. 1 (April 21, 2020): 64. http://dx.doi.org/10.24912/jmieb.v4i1.7497.

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Tujuan penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh intellectual capital (human capital efficiency, capital employed efficiency, structural capital efficiency) dan ukuran perusahaan terhadap kinerja keuangan perusahaan. Metode penelitian yang digunakan adalah regresi data panel dengan teknik pengambilan sampel purposive sampling yang menghasilkan jumlah sampel sebanyak 64 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini dilakukan dengan menggunakan tahun pengamatan yaitu 2015-2017. Jenis data yang digunakan adalah data sekunder. Data diperoleh dari laporan keuangan yang diambil dari www.idx.com. Penelitian ini dibantu dengan program software eviews 9. Hasil penelitian ini membuktikan bahwa Intellectual capital yang diukur dengan Capital employed efficiency (VACA) berpengaruh positif signifikan terhadap kinerja keuangan perusahaan manufaktur. Pengukuran intellectual capital yang diukur dengan Human capital efficiency (VAHU) berpengaruh positif terhadap kinerja keuangan perusahaan. Pengukuran intellectual capital yang diukur structural capital efficiency yang berpengaruh positif terhadap kinerja keuangan perusahaan. Dan ukuran perusahaan manufaktur tidak berpengaruh terhadap kinerja keuangan perusahaan. The purpose of this study aims to determine and analyze the effect of intellectual capital (human capital efficiency, capital employed efficiency, structural capital efficiency) and company size on the company's financial performance. The research method used is panel data regression with purposive sampling technique that produces a total sample of 64 companies listed on the Indonesia Stock Exchange (IDX). This research was conducted using observation years 2015-2017. The type of data used is secondary data. Data obtained from financial reports taken from www.idx.com. This research was assisted with a software eviews 9. The results of this study prove that Intellectual capital as measured by Capital employed efficiency (VACA) has a significant positive effect on the financial performance of manufacturing companies. Intellectual capital measurement as measured by Human capital efficiency (VAHU) has a positive effect on the company's financial performance. Intellectual capital measurement that is measured structural capital efficiency that affects the company's financial performance. And the size of the manufacturing company has no effect on the company's financial performance.

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Singhal, S., S. Gupta, and V. K. Gupta. "Study of intellectual capital on drugs and pharmaceutical industry of India: Using panel data analysis." Finance: Theory and Practice 26, no. 1 (February 26, 2022): 66–78. http://dx.doi.org/10.26794/2587-5671-2022-26-1-66-78.

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Intellectual capital is becoming increasingly important in financial decisions made by managers in the information-based environment. However, only a small portion of a company’s total assets is represented by intangible assets (such as concessions, licenses, patents, and trademarks). The current research investigates the relationship between an organization’s Intellectual capital and its health. A new model — Modified Extended Value-added Intellectual Capital Coefficient — was also proposed. The findings were compared with the two existing models, namely, Value Added Intellectual Coefficient and Modified Value Added Intellectual Coefficient. Panel data regression is used to assess the performance of 25 Indian pharmaceutical and drug companies throughout the period 2010–2019. Human capital efficiency, structural capital efficiency, and relational capital efficiency have been proven to have a substantial positive correlation with return on assets (ROA). In addition, a negative yet significant link exists between organizational capital efficiency and a company’s profitability. Under the Value Added Intellectual Coefficient, human capital and structural capital efficiency do not affect the market value to book value. The market value-to-book value, on the other hand, is positively impacted by capital employed efficiency.

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Rahman, Md Jahidur, and Siyan Ding. "Measuring intellectual capital efficiency: A case of football clubs in the UEFA Champion League." Corporate Governance and Organizational Behavior Review 4, no. 1 (2020): 30–40. http://dx.doi.org/10.22495/cgobrv4i1p3.

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The purpose of this study is to examine the intellectual capital efficiency of football clubs in the UEFA Champion League between 2010 and 2019. We measure the intellectual capital efficiency of each football club through Value Added Intellectual Coefficient (VAIC) method developed by Pulic (1998, 2004), Ghosh and Mondal (2009), Yalama (2013), Ozkan, Cakan, and Kayacan (2017). Using a sample of 10 football clubs from 7 countries, we find that almost all clubs use their intellectual capital efficiently with great coefficients. We also document that human capital, as the core of intellectual capital, has a positive impact on structural capital. Our finding is significant for sports managers to make strategic management of intellectual sources to create value in the football industry. It suggests that football clubs should pay more attention to intellectual capital like fan loyalty and talented players. Meanwhile, it helps the sports industry to play a great role of human capital in intellectual capital and to increase the competitive advantage of the enterprise.

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PARLAK, Nesegül. "The effect of intellectual capital efficiency on financial performance: A research on participation banks." Journal of Life Economics 8, no. 3 (July 31, 2021): 281–87. http://dx.doi.org/10.15637/jlecon.8.3.01.

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Today, intellectual capital, which is an important element of economic development, plays a key role in increasing profitability and creating institutional value. Intellectual capital represents the invisible assets of the enterprise such as knowledge, experience and information, which will be used to create wealth in the enterprise. The efficiency of intellectual capital is important in terms of ensuring that businesses have a competitive edge in global markets and sustainable performance. This study was conducted in order to determine the effect of intellectual capital on the financial performance of participation banks. The intellectual capital performance of 6 participation banks operating in Turkey between 2016-2020 was measured through Value Added Intellectual Coefficient (VAIC) Model, and the contribution of intellectual capital performance and performance components to financial performance was examined using Panel Data Analysis method. According to the findings obtained as a result of the research, it was determined that intellectual capital efficiency has an effect on financial performance.

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Usman, Halim, and Sri Wahyuni Mustafa. "PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DAN NILAI PASAR PERUSAHAAN YANG LISTED DI JAKARTA ISLAMIC INDEX." AkMen JURNAL ILMIAH 16, no. 4 (December 31, 2019): 529–35. http://dx.doi.org/10.37476/akmen.v16i4.793.

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This study aims to examine the effect of intellectual capital on financial performance and market value of the company. The intellectual capital variable uses three proxies, namely employed capital efficiency, human capital efficiency and structural capital efficiency, while the company's financial performance variable uses return on equity proxy and market to book ratio to proxy the company's market value. The object of this research is companies included in the Jakarta Islamic Index 2011-2017 period. Sampling is done by purposive sampling. The data analysis used is regression analysis to examine the effect of intellectual capital on financial performance and market value of the company. The results showed that intellectual capital had no effect on financial performance so that it affected the company's market value. Penelitian ini bertujuan untuk menguji pengaruh intellectual capital terhadap kinerja keuangan dan nilai pasar perusahaan. Variabel intellectual capital menggunakan tiga proksi, yakni capital employed efficiency, human capital efficiency dan structural capital efficiency sedangkan untuk variabel kinerja keuangan perusahaan menggunakan proksi return on equity dan market to book ratio untuk proksi nilai pasar perusahaan. Objek dari penelitian ini adalah perusahaan yang masuk dalam Jakarta Islamic Index periode 2011-2017. Pengambilan sampel dilakukan dengan purposive sampling. Adapun analisis data yang digunakan adalah analsis regresi untuk menguji pengaruh intellectual capital terhadap kinerja keuangan dan nilai pasar perusahaan. Hasil penelitian menunjukkan bahwa intellectual capital tidak berpengaruh terhadap kinerja keuangan sehingga namun berpengaruh terhadap nilai pasar perusahaan

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Isola, Wakeel Atanda, Bosede Ngozi Adeleye, and Aminat Olayinka Olohunlana. "Boardroom female participation, intellectual capital efficiency and firm performance in developing countries." Journal of Economics, Finance and Administrative Science 25, no. 50 (April 13, 2020): 413–24. http://dx.doi.org/10.1108/jefas-03-2019-0034.

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Purpose This paper aims to focus on the implications of female participation in the board on the management of intellectual capital for improved firm performance, particularly in the Nigerian-banking sector. It uses the resource dependency theory to ascertain the link between female board participation, intellectual capital and performances. Design/methodology/approach The paper adopted longitudinal panel analysis to analyze data obtained from the annual reports of selected listed commercial banks in Nigeria. The random effect regression was adopted as the method of analysis. The decision was informed by conducting the Hausman test. Findings The results revealed that female board participation has insignificant influence on bank performances, whereas intellectual capital efficiencies positively contribute to bank performances. However, significant influences were exhibited upon the interactions of female board participation and components of intellectual capital efficiency on bank performances. Research limitations/implications Because of the focus of the research work, which is centered on the banking sector of the Nigerian economy, the findings of the research may not be sufficiently suitable for other sectors of the country. This, however, leaves the coast for other researchers to extend research on intellectual capital and gender participation to other non-financial sectors and other countries. Practical implications The outcome implies that there is a need for increased female participation in the boardroom to harness optimal intellectual capital efficiencies for firm performance. It further confirmed that intellectual capital unlocks the hidden treasure of firms. Originality/value The paper identifies and fulfills a niche on the need to extend the frontier of knowledge on intellectual capital and gender equity.

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Fareed Shaqqour, Omar. "The Impact of Intellectual Capital Efficiency in Business Reengineering: An Empirical Study on the Industrial Companies Listed on the ASE." International Journal of Business and Management 14, no. 2 (January 29, 2019): 187. http://dx.doi.org/10.5539/ijbm.v14n2p187.

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The redesign of administrative strategic processes and polices from the root to realize the value added in the organization is called re-engineering approach, where the employees who have the knowledge, intellectual ability and skills that give them the ability to innovate and achieve the objectives of the organization, is called intellectual capital efficiency.     Knowing the importance of an intellectual capital efficiency of the company and its contribution to provide the requirements of applying re-engineering in the company and its ability to motivate the company to implement this approach, Is important and vital. This study aims to identify the impact of intellectual capital efficiency in re-engineering on industrial firms listed on the Amman Stock Exchange ASE. To achieve this goal, the researcher measured the intellectual capital efficiency by Pulic model, and the business re-engineering through a questionnaire to measure three themes related to re-engineering, the business, extent of support the company's management to apply the business re-engineering approach, the availability of the requirements of re-engineering, and the extent of applying the reengineering approach. The study sample consisted from 50 industrial companies listed on the ASE, during the study period (2014- 2017), the study used SPSS and Excel to identify the descriptive characteristics of the variables of the study, and analysis the data, and it was also used regression analysis to test the hypotheses of the study. Study results concluded that intellectual capital efficiency positively impact in supporting the company's management to apply the business re-engineering approach in the industrial companies listed on ASE, and the results also showed that the intellectual capital efficiency positively impact in the providing of the business re-engineering requirements in these companies, finally, the study finds that intellectual capital efficiency positively impact in the applying the business reengineering approach in these companies. The study recommended to increase the interest for intellectual capital and business reengineering, and the study also recommended to increase awareness among workers in the accounting departments of the importance of the subject of intellectual capital efficiency and business reengineering.

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Veselinović, Nemanja, Bojan Krstić, and Martina Veselinović. "Measuring the efficiency of human capital." Economics of Sustainable Development 5, no. 2 (2021): 1–17. http://dx.doi.org/10.5937/esd2102001v.

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Increased efficiency is a necessity for any company in the knowledge-based economy, rather than an option, in the circumstances of constant change and global competition. The efficiency of using resources, especially intellectual resources, is a crucial factor in assessing the financial strength of an enterprise. Since intellectual resources are immaterial and mainly invisible, measuring and managing them is difficult. Measuring human capital efficiency provides relevant information for management, as human capital significantly affects a company's performance. The aim of the paper is to explain the importance of measuring human capital efficiency through selected conventional and contemporary indicators. This paper will show what managerial information we could get thanks to the quantification of human capital efficiency in using the specific indicators in the labour productivity analysis.

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Hussain, Rana Tanveer, and Abdul Waheed. "Strategic Resources and Firm Performance: An Application of the Resource Based View." Lahore Journal of Business 7, no. 2 (March 1, 2019): 59–94. http://dx.doi.org/10.35536/ljb.2019.v7.i2.a3.

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Under the influence of the framework that defines the Resource Based View, the purpose of this paper is to examine the contribution of the strategic resources (intellectual capital) that create value for the firm. More specifically, we assess the effect of intellectual capital on operating, financial and stock market performance of the firms listed in the personal goods sector of Pakistan Stock Bourse, for the period of 2005 to 2014. The notion of intellectual capital is measured by intellectual capital efficiency, and the “value added intellectual coefficient” method proposed by Pulic (1998), which comprises of capital employed efficiency, human capital efficiency, and structural capital efficiency. The results depict that intellectual capital has a significant, positive effect on operating and financial performance of the firms, while capital employed resources have an insignificant, and mixed effect on operating and financial performance of the firms. This means that the more the firms will accumulate intellectual capital resources, the higher will be their operating and financial performance. Capital employed resources have a significant, positive effect on stock market performance of the firm, and intellectual capital also affects stock market performance, but this relationship is insignificant in nature. The accumulated effect of all the resources (physical & intellectual) shows a positive relationship with the performing areas of the firm in the sector.

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Andrianova, Natalya, and Polina Nechaeva. "Intelligent Contracts in Engineering Enterprise Supply Management." Bulletin of Kemerovo State University. Series: Political, Sociological and Economic sciences 2021, no. 4 (January 12, 2022): 496–505. http://dx.doi.org/10.21603/2500-3372-2021-6-4-496-505.

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Intellectual contracts based on blockchain technology improve the efficiency of supply management of an automobile enterprise by optimizing the transactional costs of supply logistics. The present research featured KAMAZ PTC. The goal was to develop an interaction mechanism for all participants of an intellectual contract in supply activities. The article includes a review of Russian and foreign publications about intellectual contracts in various business spheres, supply management efficiency, optimization of transactional costs, and blockchain technology. The study made it possible to build an interaction mechanism of the parties involved in a blockchain intellectual contract. It also revealed a pattern of changes introduced to the intellectual contract at different stages of interaction between the initiator and suppliers. The authors also highlighted the difference between smart contract and intellectual contract. An intellectual contract appears as a logical development of a smart contract and allows the sides to change the terms. The party interaction mechanism can improve the supply efficiency as it optimizes the magnitude of transactional costs.

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Alturiqi, Afnan, and Khamoussi Halioui. "The Impact of Intellectual Capital on Firms’ Performance: Evidence from Saudi Arabia." Accounting and Finance Research 9, no. 4 (November 20, 2020): 44. http://dx.doi.org/10.5430/afr.v9n4p44.

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The purpose of this study is to empirically investigate the relationship between intellectual capital (IC) measured by the value-added intellectual coefficient (VAIC) and firms’ performance (FP) in the Saudi context. Data are drawn from a sample of 25 Saudi firms listed on the Saudi Stock Exchange (Tadawul) for the period 2015-2018. Using the VAIC model, the multiple linear regression models were constructed to examine the relationship between intellectual capital (IC) and firms’ performance (measured in terms of financial and market performance). The findings indicate that there is a positive association between overall intellectual capital efficiency as well as each of its three components (human capital efficiency, structural capital efficiency, capital employed efficiency) and the firms’ financial performance. Additionally, there is a positive association between human capital efficiency(HCE), structural capital efficiency (SCE), and the firms’ market performance. Overall, the findings suggest that human capital efficiency (HCE) has a significant and positive impact on firms’ financial and market performance in Saudi Arabia. The VAIC method may be a useful tool for managers and investors in their decision process. This is the first study about the impact of intellectual capital on firms’ performance in four industry groups in Saudi Arabia using the VAIC model.

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Musthofa, Rifka Fahrul, and Djuminah. "Mekanisme corporate governance, intellectual capital, efficiency dan corporate value." Al Tijarah 4, no. 2 (December 1, 2018): 14. http://dx.doi.org/10.21111/tijarah.v4i2.2825.

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Milacic-Vidojevic, Ivona, Nada Dragojevic, and Branislav Brojcin. "Efficiency of psychological interventions with persons with intellectual disability." Specijalna edukacija i rehabilitacija 11, no. 2 (2012): 285–305. http://dx.doi.org/10.5937/specedreh1202285m.

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Miklushevskii, D. V., and Yu N. Mansurov. "WAYS TO IMPROVE THE INTELLECTUAL CAPITAL INFRASTRUCTURE TRANSFER EFFICIENCY." Economy in the industry, no. 3 (May 2, 2015): 49. http://dx.doi.org/10.17073/2072-1633-2014-3-49-52.

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Thursby, Jerry G., and Sukanya Kemp. "Growth and productive efficiency of university intellectual property licensing." Research Policy 31, no. 1 (January 2002): 109–24. http://dx.doi.org/10.1016/s0048-7333(00)00160-8.

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Alcaniz, Leire, Fernando Gomez-Bezares, and Jose Vicente Ugarte. "Efficiency in initial public offerings and intellectual capital disclosure." European Journal of Finance 23, no. 12 (March 7, 2016): 1129–49. http://dx.doi.org/10.1080/1351847x.2016.1151806.

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Saleh, Esra, Amina Buallay, Allam Mohammed Hamdan, and Qasem Zreqat. "Does Voluntary Disclosures Contributed to the Intellectual Capital Efficiency?" International Journal of Learning and Intellectual Capital 1, no. 1 (2018): 1. http://dx.doi.org/10.1504/ijlic.2018.10015164.

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Buallay, Amina Mohammed, Allam Mohammed Mousa Hamdan, Qasim Zureigat, and Esra Saleh Al Dhaen. "Does voluntary disclosures contributed to the intellectual capital efficiency." International Journal of Learning and Intellectual Capital 16, no. 2 (2019): 145. http://dx.doi.org/10.1504/ijlic.2019.098899.

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Long Kweh, Qian, Yee Chuann Chan, and Irene Wei Kiong Ting. "Measuring intellectual capital efficiency in the Malaysian software sector." Journal of Intellectual Capital 14, no. 2 (April 12, 2013): 310–24. http://dx.doi.org/10.1108/14691931311323904.

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Vizcaíno González, Marcos. "Impact of financial market efficiency on intellectual property protection." International Journal of Intellectual Property Management 1, no. 1 (2019): 1. http://dx.doi.org/10.1504/ijipm.2019.10026010.

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González, Marcos Vizcaíno. "Impact of financial market efficiency on intellectual property protection." International Journal of Intellectual Property Management 10, no. 1 (2020): 80. http://dx.doi.org/10.1504/ijipm.2020.105024.

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Vidyarthi, Harishankar. "Dynamics of intellectual capitals and bank efficiency in India." Service Industries Journal 39, no. 1 (February 15, 2018): 1–24. http://dx.doi.org/10.1080/02642069.2018.1435641.

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Bakhur, Oleksandr. "CONCERNING EFFICIENCY OF DEFENSE METHODS OF INTELLECTUAL PROPERTY RIGHT." Knowledge, Education, Law, Management 1, no. 5 (2021): 166–73. http://dx.doi.org/10.51647/kelm.2021.5.1.24.

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Isanzu, Janeth N. "The Relationship Between Intellectual Capital and Financial Performance of Banks in Tanzania." Journal on Innovation and Sustainability. RISUS ISSN 2179-3565 7, no. 1 (May 2, 2016): 28. http://dx.doi.org/10.24212/2179-3565.2016v7i1p28-38.

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This study examines intellectual capital (IC) performance of banks operating in Tanzania,and investigates the relationship of IC on financial performance. It identifies the IC componentsthat may be the drivers of the traditional indicators of bank success. The study uses the ValueAdded of Intellectual Coefficient VAIC™ methodology, to measure the Intellectual Capitalefficiency of the Banks using a four years period data set from 2010 to 2013. The results of asurvey, show that intellectual capital performance of Tanzania is low and it is positively associatedwith bank financial performance indicators. However, when VAIC is split into its components, therelationships between these components and bank financial performance indicators vary. Threevalue efficiency indicators, Human Capital Efficiency (HCE), Capital Employed Efficiency (CEE) andStructural Capital Efficiency (SCE) which are the components of VAIC™ ratio, were used in theanalysis.

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Dalwai, Tamanna, and Syeeda Shafiya Mohammadi. "Intellectual capital and corporate governance: an evaluation of Oman's financial sector companies." Journal of Intellectual Capital 21, no. 6 (June 19, 2020): 1125–52. http://dx.doi.org/10.1108/jic-09-2018-0151.

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PurposeThe purpose of this study is to empirically investigate the relationship between intellectual capital and corporate governance of Oman's financial sector companies. Intellectual capital has been found to successfully contribute to the economic wealth creation of firms in germane literature. Unfortunately, financial statements do not necessarily capture and reflect the contributions of intellectual capital, thereby leading to an information asymmetry between companies and users of financial statements. The research also investigates the relationship between corporate governance and intellectual capital efficiency across various financial subsectors.Design/methodology/approachData are collected from annual reports available on Muscat Securities Market for 31 listed financial sector companies for the period 2012 to 2016 and analyzed using a multiple regression model. Intellectual capital is measured using Pulic's efficiency measure of value-added intellectual coefficient (VAIC). Corporate governance individual components such as board characteristics, audit committee characteristics and ownership structure are presented as independent variables.FindingsThe findings suggest that board size and frequency of audit committee meetings have a significant association with the intellectual capital efficiency of Oman's financial sector. VAIC and human capital efficiency of banks are also significantly influenced by most of the corporate governance mechanisms; however, other subsectors do not report such findings. Corporate governance of banks in comparison to other subsectors effectively engages in utilizing the potential of intellectual capital efficiency. Agency theory and resource dependency theory find limited support as a result of this study. The GMM results are not robust to the alternative instruments.Research limitations/implicationsThe sample size is small as the study is limited to the listed financial sector of Oman. Future studies can be extended to include all of Oman's or GCC’s listed companies. Additionally, the intellectual capital is measured using the construct of VAIC which suffers some limitations and can be overcome using other tools such as content analysis.Practical implicationsThe findings of this study suggest that Oman's regulators can create an awareness strategy on highlighting the importance of intellectual capital for companies (board of directors and managers), investors, debtors and creditors. Further, Oman's Capital Market Authority and Muscat Securities Market need to strengthen the regulations related to intellectual capital.Originality/valueThis study extends intellectual capital and corporate governance literature by presenting the research outcome for Oman's financial sector. It is useful for Oman's financial sector companies to direct corporate governance measures for driving value creation of firms through the management of intellectual capital efficiency.

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Umanto, Chandra Wijaya, and Andreo Wahyudi Atmoko. "Intellectual capital performance of regional development banks in Indonesia." Banks and Bank Systems 13, no. 3 (July 30, 2018): 36–47. http://dx.doi.org/10.21511/bbs.13(3).2018.04.

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Studies related to intellectual capital, particularly in banking sector, are basically focused on the relationship between intellectual capital performance and bank performance. In con¬trast to previous studies, this study analyzes the intellectual capital performance of regional development banks throughout Indonesia to develop performance through management of efficiency and productivity. The population and sample in this study consist of 26 regional development banks in Indonesia for the period 2007–2013. The management of efficiency is measured using the ratio of operating expense to operating income (BOPO), while the management of labor productivity is measured using the ratio of labor expenses to total operating expense and income level. At the theoretical level, this study is expected to fill the gap for the assessment of intellectual capital performance of banking institutions with unique characteristics such as regional development banks. To analyze intellectual capital performance, VAICTM method developed by Pulic (1998, 2000, 2004, 2008) is applied. The findings show that the intellectual capital performance of regional development banks is in the category of common performers. Finally, regional development banks need to focus on the importance of strengthening intangible resources directly affecting banking management in terms of strengthening information technology, positioning, and management competence, as well as organizational culture and working climate.

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Buallay, Amina. "Audit committee characteristics: an empirical investigation of the contribution to intellectual capital efficiency." Measuring Business Excellence 22, no. 2 (May 21, 2018): 183–200. http://dx.doi.org/10.1108/mbe-09-2017-0064.

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Purpose In a knowledge economy, it is generally agreed that audit committees play a significant role in supporting the overall firm’s knowledge, particularly enhancing the reporting process. In this respect, this paper aims to examine the effect of audit committee characteristics on intellectual capital efficiency. Design/methodology/approach This study examined 59 banks for five years (2011-2015), obtaining 295 observations. The study’s independent variable is audit committee characteristics. The dependent variable is intellectual capital components (Human: human capital efficiency [HCE]; Structural: structural capital efficiency [SCE]; Relational: relational capital efficiency [RCE]; and Physical/Financial: capital employed efficiency [CEE]). In addition, the study used four bank-specific control variables. Findings The findings deduced from the empirical results demonstrate that there is a significant positive impact of audit committee characteristics on intellectual capital. Moreover, the relationship between audit committee and intellectual capital components (HCE, SCE, RCE and CEE) also has a significant positive relationship if measured individually. Originality/value The study provides insights about the relationship between audit committee characteristics and the improvement in intellectual capital efficiency, which might be used by firms to re-arrange the roles within audit committee, to reassign internal priorities and to escalate position in their environment.

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Duho, King Carl Tornam. "Intellectual capital and technical efficiency of banks in an emerging market: a slack-based measure." Journal of Economic Studies 47, no. 7 (May 20, 2020): 1711–32. http://dx.doi.org/10.1108/jes-06-2019-0295.

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PurposeThis paper investigates the impact of intellectual capital and its components on slack-based technical efficiency (SBM-TE) of banks.Design/methodology/approachData envelopment analysis is used to compute SBM-TE scores and the Value-Added Intellectual Coefficient (VAIC™) model is used to measure intellectual capital. An unbalanced panel of 32 banks that operated from 2000 to 2017 has been used.FindingsOverall, the efficiency scores are averaged at 79%, suggesting that an inefficient bank needs to enhance technical efficiency by 21% to be at par with the best performing banks. Beta-convergence and sigma-convergence exist among banks with faster speed evident among listed and local banks. Intellectual capital has a positive impact on SBM-TE and human capital is the main driver of technical efficiency among banks. This result is specifically evident among non-listed banks and foreign banks. Economies of scale property are also evident among the banks. Competition and asset tangibility inhibit technical efficiency among banks.Practical implicationsBanks are advised to invest in value-adding emerging technologies and their employees so as to enhance their efficiency. The study offers insights for policymakers, practitioners and researchers in emerging markets.Originality/valueThe study is premier in employing the SBM-TE to explain the intellectual capital and efficiency nexus, as well as, testing for both beta-convergence and sigma-convergence.

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Sulaiman, Eniola Ayisat, Abubakar Sadiq Kasum, and Wasiu Ajani Musa. "Intellectual capital efficiency and market-based financial performance: Evidence from listed conglomerate companies." Corporate and Business Strategy Review 2, no. 2 (2021): 31–42. http://dx.doi.org/10.22495/cbsrv2i2art4.

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Having observed the rate at which dissimilarity occurs between market and book value, and management ignorance concerning the impact intellectual capital disclosure has on companies’ values spurred the interest to probe the association between the efficiency of value-added intellectual coefficient (VAIC) and market-based financial performance of listed Nigerian conglomerate companies. To accomplish the purpose of this study, secondary data were employed and extracted from annual audited reports of listed conglomerate companies in Nigeria from the period of 2010–2018. The data obtained were subjected to static panel data regression analysis technique. The random-effects model was adopted because the empirical result from Breusch and Pagan Lagrangian multiplier (BP-LM) and Hausman tests chose it over the fixed-effects model to produce better results. This study revealed that the value-added efficiency of capital employed (VACA), value-added efficiency of human capital (VAHU), and value-added efficiency of structural capital (STVA) are the drivers of intellectual capital in the conglomerate sector. This study concluded that elements of intellectual capital have a strong power on market-based financial performance. This study recommends that information on intellectual capital components should be reported in ways they deem fit by developing a model of intellectual capital disclosure that complies with the International Accounting Standard Board (IASB)

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Strielkowski, Wadim, Aida Guliyeva, Ulviyya Rzayeva, Elena Korneeva, and Anna Sherstobitova. "Mathematical Modeling of Intellectual Capital and Business Efficiency of Small and Medium Enterprises." Mathematics 9, no. 18 (September 18, 2021): 2305. http://dx.doi.org/10.3390/math9182305.

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Our paper aims at testing the impact of separate elements of the intellectual capital (IC) represented for instance by the human, structural, and customer capital, on the functioning and performance of the small and medium-sized enterprises (SMEs) using mathematical modeling. We assess the intellectual capital with respect to the resource-based view theory. Our study is based on the data obtained from the 206 surveys with the representatives of small and medium-sized enterprises from Commonwealth of Independent States (CIS) countries. We employed a mathematical modeling approach as well as the SPSS application package in order to test our hypotheses about the influence of intellectual capital on the enterprise’s efficiency. Our results helped us to determine that the concept of intellectual capital is practically not used in the management of small and medium-sized enterprises in CIS countries. It becomes apparent that individual techniques for managing intellectual resources can only be identified intuitively, based on an in-depth analysis of the current tasks facing managers. These findings confirmed the positive impact of intellectual capital on the performance of small and medium-sized enterprises in the conditions of the economies in transition represented hereinafter in our paper by CIS countries, but only with the availability of financial resources and with some important reservations.

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