Towards improved information disclosure on intellectual capital in Spanish universities

The main aim of this study is to demonstrate how important it is for Spain s public universities to provide information on their intellectual capital in order to satisfy their users information needs So an empirical study was conducted to analyse the opinion held by the Social Councils of Spain s public universities regarding the need for Spanish public universities to publish information on their intellectual capital when presenting economic financial and budgetary information The results of this research show extensive criticism of the current accounting information model used by public universities in Spai

Social impact as an intangible driver in assessing economic value: an application to the italian third sector

Many studies have focused on Intellectual Capital (IC) applied to the Third Sector in the past few years. Despite the growing interest in intellectual capital in the field, the concept remains unclear. Few scholars and practitioners deal with the subject, however, as far as we know there are no studies that show the relationship between social impact generated by non-profit organizations and IC. This is the first study to be focused on this topic. This paper aims to fill the gap in the literature and demonstrate the relation between social impact and IC in the Social Work Integration Cooperatives (SWICs). This paper contributes to the literature by theoretically arguing that the measurement of social value improves SWICs’ economic value as a consequence of improvements of relationships and trust with external stakeholders (intangible assets). To ground our theoretical hypothesis, we measure the social impact value achieved by Italian SWICs through an aggregate analysis. That is the starting point and the findings can generate further research from both non-profit practitioners and scholars through the measurement of hypotheses over time

ACKNOWLEDGING INTELLECTUAL CAPITAL IN MALAYSIAN PUBLIC UNIVERSITIES PERFORMANCE

  In today's knowledge-based economy, intellectual capital has emerged as a crucial component for boosting productivity and sustaining organizational performance. The intellectual capital approach has assumed a preeminent position in the higher education industry, where knowledge is the primary output and input. The majority of its valuable input consists of researchers, managers, and students who are acquainted with the university's procedures, rules, and regulations, as well as its network of relationships. Principal outputs include research results, publications, educated students, and productive stakeholder relationships. If universities are to continue providing high-quality services and ensure their long-term viability, these intellectual capital components must be properly identified and managed. Malaysian public universities were chosen as the sample for this investigation into how universities extract the value of their intangible assets. This study seeks to provide empirical evidence on the relationship between the intellectual capital of universities and their performance. IBM-SPSS analysis software was applied to the dataset of 56 respondents. The analysis demonstrates that intellectual capital significantly influences universities’ performance, especially on financial, internal process and learning growth performance perspectives. This study provides a deeper understanding of how universities measure their intellectual capital and the significance of its value in enhancing the performance of public universities. The indicators discovered in measuring intellectual capital are anticipated to become a model applicable to ASEAN public universities for managing and reporting intellectual capital and its significant influence on a university’s performance.   Keywords: Intellectual Capital; Public Universities; University Performance; Measuremen

PERAN INTELLECTUAL CAPITAL DISCLOSURE (ICD) DALAM MENCIPTAKAN LIKUIDITAS SAHAM MELALUI MARKET CAPITALIZATION SEBAGAI VARIABEL INTERVENING (Pemetaan Literatur dan Agenda Penelitian Kedepan)

Abstract - Kepekaan dan kesadaran untuk bisa mengaplikasikan Intellectual Capital Disclosure kedalam sebuah rutinitas wajib perusahaan akan bisa lahir jika manajemen dan pimpinan perusahaan mampu menginisiasi dan menjadikan Intellectual Capital Disclosure sebuah kewajiban dalam perusahaannya. Kajian literatur sistematis ini menggunakan piranti lunak Publish and Perish (PoP) berbasis Google Scholar (GS) sebagai database awal untuk mengumpulkan data. Review literatur dengan mendasarkan pada 113 artikel berhasil mengindentifikasi variabel, negara, teori atau perspektif, dan metodologi penelitian dalam konteks penelitian tentang intellectual capital disclosure, market capitalization dan liquidity stock dilakukan selama ini. Kajian ini menemukan bahwa mayoritas studi intellectual capital disclosure, market capitalization dan liquidity stock justru masih masih banyak dilakukan di negara-negara maju yaitu di United Kingdom sebagai obyek utama penelitian. Negara di United Kingdom tidaklah diragukan lagi karena memiliki posisi kuat dalam keuangan dan mempraktikkan intellectual capital disclosure sehingga memiliki market capitalization dan liquidity stock yang baik. Temuan ini mengundang ide-ide riset yang akan datang, yaitu mengkaji dengan lebih mendalam konteks perusahaan-perusahaan di negara berkembang seperti di Indonesia. Di sisi lain, penelitian tentang intellectual capital disclosure, market capitalization dan liquidity stock dengan mengangkat perusahaan-perusahaan khususnya di Asia atau negara-negara berkembang lainnya masih memiliki celah penelitian yang besar. Celah penelitian yang lain adalah didasari oleh metode penelitian dimana mayoritas penelitian yang terjaring oleh metode bibliometrix ini adalah menggunakan pendekatan kuantitatif dengan teknik analisis regresi linier berganda, dan belum ditemukan penelitian dengan topik yang sama menggunakan teknik analisis Structural Equation Modelling. Selain itu juga dari sisi kontruksi teori, mayoritas penelitian secara parsial menggunakan kombinasi teori agency, teori sinyal dan resource based theory meskipun akan lebih kuat jika dielaborasikan dengan legitimasi theory

Оценка нематериальных активов. Капитал бренда. Капитал культуры качества

Рассмотрены вопросы методологического, методического обеспечения инновационных процессов, основы стратегического управления инновационным развитием, раскрыта роль государственной экономической политики, а также изучены отраслевые, региональные и структурно-функциональные особенности инноваций. Монография рекомендуется всем тем экономистам (студентам, аспирантам, преподавателям, специалистам), кто занимается исследованием проблем инновационного развития, управлением инновационными процессами, вопросами экономической динамики. В книге представлены интересные выводы и идеи, с которыми будет полезно ознайомиться представителям фирм и компаний, которые работают в условиях жесткой конкуренци

Evaluating intellectual assets in university libraries: A multi-site case study from Thailand

Intellectual assets are strategic resources that libraries can use to add value to services, but their intangible attributes make them hard to evaluate. An exploratory case study used document analysis, interviews and a questionnaire to develop and test indicators of intellectual assets and related performance measures at three university libraries in Thailand. The study demonstrated the feasibility of applying an intellectual capital perspective and a scorecard process model to design a workable system for evaluating library intangibles, particularly where libraries have a pre-existing interest in knowledge management and a culture of assessment. © World Scientific Publishing Co

The Relationship between Human Capital Development and University's Business Performance

The aim of the study is to investigate the impact of Human Capital on Middle East University's business performance. Practical data were collected from 167 participants out of about 3217 elements, by means of a questionnaire. Statistical techniques such as descriptive statistics, t-test, ANOVA test, correlation, multiple regressions and stepwise regressions were employed. To confirm the suitability of data collection instrument, a Kolmogorov-Smirnov (K-S) test, Cronbach’s Alpha and factor analysis were used. The result of the study indicated a positive significant relationship between human capital and Middle East University's business performance. The data is also limited to Jordanian organizations. Extending the research to other settings represent future research opportunities. Human capital is an important source of organizations’ wealth and therefore it should be taken into serious consideration when formulating the MEU’s strategy. The data suggested that a similar set of HC indicators could be developed for other organizations and industries whether government, public or private, profitable or non-profitable organizations. Key Words: Human Capital (HC), Learning and Education (L&E), Experience and Expertise (E&E), Innovation and Creation (I&C), Middle East University (MEU), Business Performance (BP)

EXAMINATION OF REPORTING ASPECT OF INTELLECTUAL

This study investigates how intellectual capital is defined and which features of this notion are highlighted by Turkish companies. Therefore, annual reports of firms, which are among the highest 30 companies listed in the Istanbul Stock Exchange (ISE) index, are examined by using "content analysis" method for the year 2003. This study shows that these firms define the category of external capital the most in their annual reports and it is followed by human resource capital and internal capital respectively. The most mentioned concepts in these categories are; brand formation for external capital, measures concerning employees for human resource capital, and financial measures for internal capital. Bu çalısma, Türkiye firmalarının entelektüel sermaye kavramını nasıl belirttiklerini ve söz konusu kavramın hangi unsurlarına agırlık vermekte olduklarını arastırmaktadır. Dolayısıyla bu çalısmada, 0stanbul Menkul Kıymetler Borsası (0MKB) Hisse Senetleri Piyasası Endeksi'nde ilk 30 arasında yer alan firmaların 2003 yılına ait yıllık raporları "kontent analizi" metodu ile incelenmektedir. Çalısmada, söz konusu firmaların yıllık raporlarında en fazla dıssal sermaye kategorisini belirtmekte oldukları, bunu sırasıyla insan kaynakları sermayesi ve içsel sermayenin izledigi görülmektedir. Söz konusu kategoriler içerisinde en fazla belirtilen kavramlar ise dıssal sermaye için marka olusumu, insan kaynakları sermayesi için çalısanlara iliskin ölçütler, içsel sermaye için ise finansal ölçütlerdir