69,174 research outputs found

    Generation of human and structural capital: lessons from knowledge management

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    Interorganizational and social relationships can be seen as part of the intellectual capital of a firm. Existing frameworks of intellectual capital, however, fail to address how relationships should be managed to generate more intellectual capital. Drawing on the interaction approach and the fields of intellectual capital and knowledge management, this paper develops a framework for managing relationships. The framework is illustrated with a case study. It is also noted that firms can improve relationship management and thus generate more intellectual capital

    How does intellectual capital align with cyber security?

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    Purpose – To position the preservation and protection of intellectual capital as a cyber security concern. We outline the security requirements of intellectual capital to help Boards of Directors and executive management teams to understand their responsibilities and accountabilities in this respect.Design/Methodology/Approach – The research methodology is desk research. In other words, we gathered facts and existing research publications that helped us to define key terms, to formulate arguments to convince BoDs of the need to secure their intellectual capital, and to outline actions to be taken by BoDs to do so.Findings – Intellectual capital, as a valuable business resource, is related to information, knowledge and cyber security. Hence, preservation thereof is also related to cyber security governance, and merits attention from boards of directors.Implications – This paper clarifies boards of directors’ intellectual capital governance responsibilities, which encompass information, knowledge and cyber security governance.Social Implications – If boards of directors know how to embrace their intellectual capital governance responsibilities, this will help to ensure that such intellectual capital is preserved and secured.Practical Implications – We hope that boards of directors will benefit from our clarifications, and especially from the positioning of intellectual capital in cyber space.Originality/Value – This paper extends a previous paper published by Von Solms and Von Solms (2018), which clarified the key terms of information and cyber security, and the governance thereof. The originality and value is the focus on the securing of intellectual capital, a topic that has not yet received a great deal of attention from cyber security researchers

    Intellectual Capital: a Focus on Human Capital Reporting Practices of Top Malaysian Listed Companies

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    This paper aims to examine the extent of human capital (HC) reporting among top Malaysian companies and introduce an HC reporting guideline that can be used by Malaysian companies and regulator. It begins by developing the HC framework based on previous intellectual capital (IC) frameworks. This framework is then used to examine each of the top 100 Malaysian companies listed on the Bursa Malaysia in year 2008. Using the content analysis method, it reviews the annual reports of these companies to determine the extent of HC reporting. The findings of this paper highlight the need for the development of IC framework particularly on HC. HC differences were also identified between Malaysia and other countries such as Sri Lanka and Australia, and it is argued that these differences can be attributed to the social, economic, and political factors

    The Effect of Intellectual Capital on Non Performing Financing and IT's Implication Toward Financial Performance of Sharia Common Banks

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    This research aim to find out the influence element Intellectual Capital through Non Performing Financing (NPF) as the intervening variable to the Financial Performance (ROA) of Islamic banks registered in the financial services authority. The research population is all Syaria commercial banking companies in 2011-2017 periods. The statistic method has been done by using descriptive statistic and path analysis. The result of the research on Intellectual  Capital element consisting of  VACA (Value Added Capital Employed), VAHU (Value Added Human Capital) dan STVA (Structural Capital Value Added) shows that VAHU has insignificant and negative influence to Non Performing Financing (NPF) and significant and positive influence to the Financial Performance (ROA). STVA has insignificant and negative influence to Non Performing Financing (NPF) and insignificant and positive influence to the Financial Performance (ROA). VACA has significant and negative influence to Non Performing Financing (NPF) and significant and positive influence to the Financial Performance (ROA). The result of the research shows the magnitude of the indirect influence of Intellectual  Capital through Non Performing Financing (NPF) to the Financial Performance (ROA) is smaller than the magnitude of direct influence Intellectual  Capital to the Financial Performance (ROA

    What Is Intellectual Capital?

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    The transformation of Las Vegas from the domestic center of gaming to the future global command center of the gaming industry is an ambitious undertaking. The city of Houston, Texas successfully underwent a similar evolution in the 1980s. Now recognized as a global hub of the energy industry, Houston\u27s stakeholders often credit intellectual capital as a primary driver of their success. This article provides an introduction to intellectual capital theory and offers Las Vegas and its stakeholders some guidance for future examinations of the city\u27s intellectual resources

    INTELLECTUAL CAPITAL INVESTMENT, KEY FACTOR IN ACHIEVING ORGANIZATIONAL PERFORMANCE IN PHARMACEUTICAL COMPANIES

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    In knowledge-based economy, intangible assets such as knowledge and intellectual capital are becoming the new core competencies. Intellectual capital is an asset that increases its value as it is used; therefore investments in intellectual capital and knowledge represent power and profitability. This paper proposes to highlight the synergy between investments in intellectual capital, a valuable and strategic asset, and achieving and sustaining competitive advantage and organizational performance in knowledge-based society. Intellectual capital becomes the essential part of the system of contemporary economic and sustainable development, the company is seen as a means to create, integrate, store and apply knowledge. Every organization holds a specific intellectual capital characterized by a potential of knowledge and, respectively by a capacity to use it in a creative manner. Expansion of intellectual capital can be achieved if innovation and creativity are present in an organization, but also through the dissemination of innovation and the convergence of top technologies. Intellectual capital, an important source of an organization’s economic, sustainable development is crucial to manage the intellectual resources and capabilities, needs to be taken seriously into account in formulating business strategy. Holding superior intellectual resources, organizations must exploit and develop resources in a competitive manner, meaning that the intellectual capital value exist with the knowledge of individuals, but can be institutionalized as part of systems and organization structure. Pharmaceutical companies should invest in developing creative skills for R&D professionals, and strengthening of management skills to demonstrate that intellectual capital achieves the strategic objectives for health therapiesintellectual capital, investment, knowledge, knowledge management, pharmaceutical industry.

    Case Study in Intellectual Capital and Territorial Development: Analysing Portuguese Local Governments WEB Pages

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    Multiple authors argue that the digital infrastructure of municipalities and regions, such as websites, have an important role to play in local and regional development since they enable the access and sharing of information, knowledge and the provision of certain services. Functioning as an entrance way to a territory, the websites provide important contributions in the knowledge and intellectual capital management activities. In this sense, an evaluation of websites is a core activity for the updating of content and delivery of services, contributing to their best management in the context of e-government. However, there are a limited number of studies on evaluation of websites from the perspective of intellectual capital, although the importance of this asset, either in business or public sector, and also to the development of territories is recognized. So, this study intend to show the importance of intellectual capital in the public sector, more specifically on local government, by assessing the intellectual capital of its web pages by implementing a model of intellectual capital for the public sector

    INTELLECTUAL CAPITAL REPORTING AND DISCLOSURE IN THE ANNUAL REPORTS OF ROMANIAN MANUFACTURING LISTED COMPANIES â€" METHODOLOGY AND DISCUSSION OF RESULTS

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    In our study we have proposed to measure the extent of intellectual capital disclosure using annual reports as the source of our documentation. The empirical analysis is twofold: firstly we are interested in analyzing the value of intellectual capital using a value-based approach, through the evolution of market to book value ratio over the selected period and secondly we carry out a content-based analysis of the complete annual reports of the selected companies over the five year period and calculate an intellectual capital disclosure index. Looking at the figures we can conclude that only 50% of Romanian manufacturing companies hold intellectual capital assets for the period analysed and also they are mostly disclose information that refers to relational capital. The intellectual capital voluntary disclosure index for the 2005-2009 years for the sampled companies is on average almost 19%, considered very low.knowledge, intellectual capital reporting, annual reports, listed companies, disclosure

    Developing Measures of Intellectual Capital for the Venture Capital Industry in Taiwan

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    The Taiwanese venture capital industry has played a critical role in the development of the Taiwan it industry. The purpose of this study is to construct and prioritize the intellectual capital measures of venture capital in Taiwan and to formulate a strategy map based on these measures. A thorough interview was used to collect the data, while the content analysis method and the analytic hierarchy process were used to analyze the data. Intellectual capital can be categorized into three dimensions: Human Capital, Relational Capital and Structural Capital. The research also developed twelve indicators to assess business intellectual capital, as well as a strategy map for the venture capital industry. Measuring intellectual capital can help to formulate business strategies and allocate business resources.venture capital, content analysis method, analytical hierarchy process, strategy map, intellectual capital, human capital, relational capital, structure capital, sustainability
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