WorldWideScience

Sample records for intellectual capital assessment

  1. Intellectual Capital.

    Science.gov (United States)

    Snyder, Herbert W.; Pierce, Jennifer Burek

    2002-01-01

    This review focuses on intellectual capital and its relationship to information professionals. Discusses asset recognition; national practices and the acceptance of intellectual capital; definitions of intellectual capital; measuring intellectual capital, including multiple and single variable measures; managing intellectual capital; and knowledge…

  2. Assessing intellectual capital management by fuzzy TOPSIS

    Directory of Open Access Journals (Sweden)

    Hossein Jannatifar

    2012-10-01

    Full Text Available Intellectual capital is a type of asset measuring ability of economic agency in order tomake wealth. These assets do not have physical and objective nature and are intangible assets being achieved through utilization of relative assets with human resources, organizational operation and foreign relations from economic agency. Measuring this issue is important from intra-organizational and extra-organizational views. In this paper, we present survey based on Fuzzy TOPSIS to find important factors influencing intellectual capital management. The proposed model of this paper considers different factors, which exist in the literature and prioritize them based on different criteria. The results of our survey identified seven items as the most influencing factors.

  3. Intellectual Capital

    DEFF Research Database (Denmark)

    Bukh, Per Nikolaj; Christensen, Karina Skovvang

    2015-01-01

    Intellectual capital (IC) consists of human capital, organizational capital, and relational capital, and their relationships. It has been said to be important to explain the difference between market value and book value of a firm, but measurement of IC is more likely to be important because...

  4. MEASURING, ASSESSING AND REPORTING THE INTELLECTUAL CAPITAL IN A SME

    Directory of Open Access Journals (Sweden)

    Anca CRUCERU

    2014-06-01

    Full Text Available The trends of the XXI-st century (the knowledge based economy, society, organization and management promote, on a large scale, the capitalization of the intellectual capital. Therefore, the field specialists have tried to define the concept of intellectual capital, to determine its characteristics and also its components. Also, in order for this capitalization to be used in adopting and implementing some management decisions, specialists determined the models for measuring, assessing and reporting the intellectual capital. Consequently, this article presents a few theoretical concepts regarding the intellectual capital, but also a case study regarding the methodology for applying, drawing and using the model of Patricia Pablos within S.C. ”BAF Consultancy” S.R.L.

  5. The assessment of intellectual capital in Polish regions

    NARCIS (Netherlands)

    Bronisz, U.; Heijman, W.J.M.; Ophem, van J.A.C.

    2012-01-01

    In a knowledge-based economy intangible assets are indispensable to achieve competitive advantages. Resources like intellectual capital are perceived as crucial factors especially for regional growth. Intellectual capital is comprehended as a multidimensional concept, defined and explained in many

  6. Assessment of Intellectual Capital in Joint-Stock Companies

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    Rima Tamošiūnienė

    2015-12-01

    Full Text Available The evaluation of intellectual capital factors is an essential part for the management of joint-stock companies. Many authors indicate that successful intellectual capital management increases value added in joint-stock companies. Nevertheless, intellectual capital is a complex and challenging concept as there is still no clear guidance, what the intellectual capital features and its structural parts are. Theoretical research revealed that scientists accentuate various intellectual capital parts depending basically on the type of their research, on the level of the research (micro, mezzo, macro, variables they selected to investigate and similar. This research paper gives an insight what drivers can be increasing value added in joint-stock companies.

  7. METHODOLOGICAL APPROACHES AND CHALLENGES IN ASSESSING THE VALUE OF INTELLECTUAL CAPITAL

    Directory of Open Access Journals (Sweden)

    E. D. Katulskij

    2016-01-01

    Full Text Available Presence at the enterprise znanievyh resources determines its capacity for sustainable and competitive development. The set of knowledge, skills and abilities (which has operational and management personnel, including transformed in intangible and other assets are considered to be the intellectual capital of the enterprise. Empirically, the presence of the intellectual capital of the enterprise can be identified by its success in the market and the ability to generate a high value added product. However, scientific and methodological point of view, approaches to assessing intellectual capital are currently not standardized and do not provide an objective valuation of the capital.This paper presents an overview of the methodological approaches to the valuation of the intellectual capital of companies and shows the problems of using these approaches in analytical procedures. Based on the materials conclusion about the necessity of further development of the intellectual capital evaluation methods enterprises it was made.The purpose / goal. The purpose of this article is to study the specifics of basic methodological approaches to the valuation of the intellectual capital of enterprises. Moreover, among the main tasks is to provide: an analysis of the most frequently used techniques in the Russian and international practice, assessment of intellectual capital.Methodology. The article is a content analysis of the theoretical and scientific-methodical positions, describing the key and the most frequently used Russian and international approaches to the evaluation of the intellectual capital of enterprises.Conclusions / relevance. The practical significance of this paper is to identify the main issues that arise in the evaluation of the intellectual capital of the enterprises, which determines the need for further scientific development and complement the currently used evaluation methods.

  8. Intellectual Capital Management in Transport Sector

    Directory of Open Access Journals (Sweden)

    Asta Znakovaitė

    2011-03-01

    Full Text Available This article presents an analysis of intellectual capital; its management, features and processes by which intellectual capital of a company can be evaluated. The main elements of intellectual capital (human, structural and relationship capital are presented and used in research. After surveying bibliography, intellectual capital evaluation model, which applies to Lithuanian and Latvian companies operating in the transport sector, is created. The research is based on the value-added intellectual capital factor model, the relationship between indicators, multi-asset return correlation and regression analysis and generation of alternatives to intellectual capital performance-enhancing. Following an assessment of intellectual capital of Lithuanian and Latvian transport sectors, on the basis of the results, it was found that the intellectual capital is a key factor in corporation management to increase revenue. Article in Lithuanian

  9. Reporting on intellectual capital

    NARCIS (Netherlands)

    Meer-Kooistra, Jeltje van der; Zijlstra, Siebren M.

    2001-01-01

    In today’s knowledge-based economy intellectual capital (IC) is becoming a major part of companies’ value. Being able to manage and control IC requires that companies can identify, measure and report internally on IC. As financial accounting rules ban full disclosure of IC in the annual report the

  10. The Performance of Intellectual Capital

    DEFF Research Database (Denmark)

    Murthy, Vijaya; Mouritsen, Jan

    2011-01-01

    Purpose – This paper aims to analyse the relationship between intellectual capital and financial capital using a case study. This makes it possible to discuss how intellectual capital is related to value creation with a degree of nuance that is absent from most statistical studies of relationships...... between human, organisational, relational and financial capital. Design/methodology/approach – The paper uses a case study of a firm that invests in intellectual capital in order to develop financial capital. It traces the relationship between intellectual capital elements and financial capital via...... interviews. This allows the development of a nuanced account of the performance of intellectual capital. This account questions the universality of the linear model typically found in statistical studies. The model makes it possible to show how items of intellectual capital not only interact but also compete...

  11. Intellectual Capital: Comparison and Contrast.

    Science.gov (United States)

    Madsen, Susan R.

    2001-01-01

    Suggests that one of the most important keys for improving individual and organizational performance is in developing and strengthening intellectual capital (IC) and explores the similarities and differences between the concepts of intellectual capital, human capital, and knowledge management. Presents four IC characteristics and addresses the…

  12. Selection of intellectual capital management strategies

    OpenAIRE

    Shcherbachenko Viktoriia Oleksiivna

    2016-01-01

    This article deals with the selection of intellectual capital management strategy. The attention is paid to the structure of intellectual capital, which consists of human capital, customer capital, process capital, intellectual property, intangible assets. The algorithm of selection of intellectual capital management strategy was created by author.

  13. Selection of intellectual capital management strategies

    Directory of Open Access Journals (Sweden)

    Shcherbachenko Viktoriia Oleksiivna

    2016-02-01

    Full Text Available This article deals with the selection of intellectual capital management strategy. The attention is paid to the structure of intellectual capital, which consists of human capital, customer capital, process capital, intellectual property, intangible assets. The algorithm of selection of intellectual capital management strategy was created by author.

  14. Rethinking traditional methods for measuring intellectual capital.

    Science.gov (United States)

    Corso, John A

    2007-01-01

    Historically, approaches to measuring intellectual capital have included both conventional accounting-based measures, such as variants of the market-to-book ratio, and more progressive measures, such as the measurement of intangible assets found in approaches such as the Balanced Scorecard and Human Resource Accounting. As greater emphasis is placed on intellectual capital and its various aspects in the continually growing service and knowledge economy, the use of assessment instruments to inventory the alignment, balance, and variety of intellectual capacities and metrics that assess the effectiveness of succession planning may represent new directions in which organizations can head in the measurement of this important construct.

  15. Corporate governance and intellectual capital

    Directory of Open Access Journals (Sweden)

    Rahmat Alizadeh

    2014-01-01

    Full Text Available The purpose of this paper is to examine the association between corporate governance and Intellectual capital in the pharmaceutical companies accepted in Tehran Stock Exchange over the period 2004-2009 using a regression based model. The study investigates the impacts of three some independent variables of the corporate governance (i.e. the number of board members, the relative extent of nonexecutive to executive directors, the auditing committee. The results suggest that corporate governance had no special effect on intellectual capital in the pharmaceutical companies. Furthermore among corporate governance's variables, the first one (i.e. board size had negative impact on firms' intellectual capital and the second and the third variables had no effects on intellectual capital.

  16. STATISTICAL MODELS OF REPRESENTING INTELLECTUAL CAPITAL

    Directory of Open Access Journals (Sweden)

    Andreea Feraru

    2016-06-01

    Full Text Available This article entitled Statistical Models of Representing Intellectual Capital approaches and analyses the concept of intellectual capital, as well as the main models which can support enterprisers/managers in evaluating and quantifying the advantages of intellectual capital. Most authors examine intellectual capital from a static perspective and focus on the development of its various evaluation models. In this chapter we surveyed the classical static models: Sveiby, Edvisson, Balanced Scorecard, as well as the canonical model of intellectual capital. Among the group of static models for evaluating organisational intellectual capital the canonical model stands out. This model enables the structuring of organisational intellectual capital in: human capital, structural capital and relational capital. Although the model is widely spread, it is a static one and can thus create a series of errors in the process of evaluation, because all the three entities mentioned above are not independent from the viewpoint of their contents, as any logic of structuring complex entities requires.

  17. Reaping benefits from intellectual capital.

    Science.gov (United States)

    Weston, Marla J; Estrada, Nicolette A; Carrington, Jane

    2007-01-01

    The wealth and value of organizations are increasingly based on intellectual capital. Although acquiring talented individuals and investing in employee learning adds value to the organization, reaping the benefits of intellectual capital involves translating the wisdom of employees into reusable and sustained actions. This requires a culture that creates employee commitment, encourages learning, fosters sharing, and involves employees in decision making. An infrastructure to recognize and embed promising and best practices through social networks, evidence-based practice, customization of innovations, and use of information technology results in increased productivity, stronger financial performance, better patient outcomes, and greater employee and customer satisfaction.

  18. Business model and Intellectual Capital

    DEFF Research Database (Denmark)

    Lindgren, Peter; Saghaug, Kristin Margrethe

    2012-01-01

    When practicing business model (BM) innovation releasing intellectual capital (IC) strategically from SME´s BMs through the innovation process can be extremely difficult and complex to carry out especially to small and medium size enterprises (SME). There are so many opportunities and resources...

  19. Harnessing the Power of Intellectual Capital.

    Science.gov (United States)

    Bassi, Laurie J.

    1997-01-01

    Describes intellectual capital--employees' brainpower, know-how, knowledge, and processes--and knowledge management--the processes by which a company creates and leverages intellectual capital--as the primary sources of competitive advantage in many industries. Offers ways to measure intellectual capital, a glossary, and additional resources. (JOW)

  20. Linking intellectual capital and intellectual property to company performance

    Directory of Open Access Journals (Sweden)

    Mohammad Reza

    2016-12-01

    Full Text Available The purpose of this paper is to measure the effects of intellectual capital components; namely, human capital, structural capital and relational capital on company performance in Iranian auto industry. The study uses a questionnaire consists of 100 questions to cover intellectual capital and company performance in Likert scale and it is distributed among 180 experts in one of Iranian auto industry. Cronbach alphas for intellectual capital components, i.e. human capital, relational capital and structural capital are 0.82, 0.80 and 0.80, respectively. In addition, Cronbach alpha for company performance is 0.82. Using structural equation modeling, the study has determined a positive and meaningful relationship between intellectual capital and company performance. The study has also determined a positive and meaningful relationship between human capital and structural capital. Among components of performance, efficiency maintained the highest effect while innovation represents the minimum effect.

  1. INTELLECTUAL CAPITAL: A CRITICAL APPROACH ON DEFINITIONS AND CATEGORIZATION

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    Diana GIOACASI

    2014-12-01

    Full Text Available Intellectual capital has become the leading resource for creating economic value and there are an important number of publications focused on this area of research. In spite of the interest for this area of research, the existence of different terms regarding intellectual capital makes the process of definition and classification difficult. The purpose of this study is to analyze the concepts related to intellectual capital by establishing the connections and correlations between the terms in order to make the term of intellectual capital fully understandable and also to explain how the components of intellectual capital can be structured. The analysis of intellectual capital definitions is significant because it is a first step in intangible factors understanding, having implications on the company pattern of knowledge evaluation. Of all the terms analyzed, intangible assets allows a clear definition of its meaning, its components and thus provides insight into ways of assessing the knowledge of an entity.

  2. Capital Intelectual: Su Valoración en el Contexto Empresarial (Intellectual capital assessment on the entrepreneurial context

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    Vernor Mesén Figueroa

    2012-12-01

    Full Text Available La evolución que la economía mundial ha experimentado durante las últimas décadas ha traído consigo, entre otros hechos importantes, un cambio en el concepto y, por consiguiente, en las metodologías que son utilizadas por los expertos para la determinación del valor de una empresa en marcha. Es así como, hoy en día, el valor de las empresas se fundamenta preponderantemente en la capacidad que sus activos intangibles (dentro de los cuales se destaca el capital intelectual tienen de generar beneficios económicos futuros, esto en contraposición al anterior esquema de valoración de empresas, el cual únicamente tasaba el valor de éstas en función de la productividad de sus activos tangibles. El presente artículo pretende reseñar las metodologías que actualmente son aceptadas y utilizadas para determinar el valor tanto financiero como contable del capital intelectual propiedad de una empresa, estableciendo a su vez, de forma clara, las diferencias importantes que existen entre ambos enfoques. Finalmente, se hacen algunas reflexiones acerca de la importancia que los activos intangibles y, en particular, el capital intelectual tienen tanto en la gestión estratégica y funcional de las empresas como en los procesos de valoración de éstas. Asimismo, se hace énfasis en la necesidad de que los expertos en materia de valoración financiera y contable de las empresas continúen trabajando en la búsqueda de un consenso para estandarizar un criterio que permita reflejar, de forma apropiada, el valor financiero de una empresa a nivel de sus estados financieros de uso general.   ABSTRACT The behavior of world economy on the last few decades has brought on, amongst other issues, a change in the concept and methodologies used by experts to value an ongoing business. Nowadays, a business is valued for the capacity of its intangible assets (specially its intellectual capital, to generate future benefits as opposed to the older view of business

  3. PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN

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    Denny Andriana

    2014-04-01

    Full Text Available The purpose of this research is to examine the influence of intellectual capital and its components, represented by physical capital (capital employed, human capital, and structural capital,on financial performance of mining and manufacturing companies listed in Indonesia Stock Exchange (Bursa Efek Indonesia – BEI period of 2010 – 2012. Total population observed during this research shows 169 mining and manufacturing companies.The sample was determined by purposive sampling method and found a total of 70 samples as the research subjects. The analytical technique for the quantitaive data uses a statistical tool, i.e. multiple regression. Intellectual capital and its components were measured by Pulic Model, while financial performance uses Return on Equty (ROE ratio. The results show that intellectual capital and human capital have negative influence, yet insignificant, impacton companies financial performance. While physical capital (capital employed and structural capital do have positive influence but not significanton companies financial performance.

  4. Measuring intellectual capital of national economies

    OpenAIRE

    Rađenović, Tamara; Krstić, Bojan

    2017-01-01

    The importance of intellectual capital for creating and sustaining competitive advantage of firms has been well established and confirmed in theory and practice. Intellectual resources proved to be the most valuable resources in the process of value creation for various stakeholders. Starting from 1980s onwards, both researchers and practitioners have focused on finding the best solution for measuring intellectual capital in order to enable efficient management and reporting on intellectual c...

  5. Process-oriented Design Methodology for the (Inter-) Organizational Intellectual Capital Management

    OpenAIRE

    Galeitzke, Mila; Oertwig, Nicole; Orth, Ronald; Kohl, Holger

    2016-01-01

    The development of a process-oriented design methodology for the visualization of intellectual capital in organisational business processes is described in this contribution. A tangible and intangible resource-oriented taxonomy in an integrated enterprise modelling environment is established. The comprehensive assessment, allocation and referencing of intellectual capital (human, structural and relational capital) counters the underutilization of available intellectual capital and allows for ...

  6. Exploring intellectual capital through social network analysis: a conceptual framework

    Directory of Open Access Journals (Sweden)

    Ivana Tichá

    2011-01-01

    Full Text Available The purpose of this paper is to develop a framework to assess intellectual capital. Intellectual capital is a key element in an organization’s future earning potential. Theoretical and empirical studies show that it is the unique combination of the different elements of intellectual capital and tangible investments that determines an enterprise´s competitive advantage. Intellectual capital has been defined as the combination of an organization´s human, organizational and relational resources and activities. It includes the knowledge, skills, experience and abilities of the employees, its R&D activities, organizational, routines, procedures, systems, databases and its Intellectual Property Rights, as well as all the resources linked to its external relationships, such as with its customers, suppliers, R&D partners, etc. This paper focuses on the relational capital and attempts to suggest a conceptual framework to assess this part of intellectual capital applying social network analysis approach. The SNA approach allows for mapping and measuring of relationships and flows between, people, groups, organizations, computers, URLs, and other connected information/knowledge entities. The conceptual framework is developed for the assessment of collaborative networks in the Czech higher education sector as the representation of its relational capital. It also builds on the previous work aiming at proposal of methodology guiding efforts to report intellectual capital at the Czech public universities.

  7. Management Consulting Practice on Intellectual Capital

    NARCIS (Netherlands)

    Dr. Daan Andriessen

    2005-01-01

    Today, Intellectual Capital plays a principal role in the delivery of corporate performance. This importance is reflected in the fact that companies, without the force of any regulations, start to produce intellectual capital statements to communicate their performance; accounting guidelines are

  8. PENGARUH KINERJA INTELLECTUAL CAPITAL TERHADAP KINERJA INTELLECTUAL CAPITAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

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    Windri Windri

    2010-11-01

    Full Text Available The aims of this study are to analyze the effect of intellectual capital performance on intellectualcapital disclosure in annual report of manufacturing company listed in Indonesia Stock Exchange(IDX period 2004-2006 and to analyze the level of intellectual capital disclosure in annualreport period 2004-2006. 50 companies was taken as samples in the research.This paper usescontent analysis to compile a measure of disclosure on each annual report of manufacturingcompany and statistical analysis to test whether intellectual capital performance has a positiveeffect to intellectual capital disclosure. Based on statistical analysis, it is concluded that theintellectual capital performance and firm size have a positive effect to intellectual capitaldisclosure. Leverage has no effect to intellectual capital disclosure. The result of content analysisshows that the intellectual capital disclosure in annual report of manufacturing company period2004-2006 are less than 50%.

  9. Intellectual capital: Measurement, recognition and reporting

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    Christo Johannes Cronje

    2013-02-01

    Full Text Available In the past few decades, the economy has moved from an industrial to a knowledge economy. Consequently, basic factors of production now no longer comprise only natural resources, capital and labour, but also intellectual capital. Despite the shift from an industrial to a knowledge economy, the accounting framework and financial reporting have not changed sufficiently to include intellectual capital. The research problem attempts to explore whether the theory of accounting should be modified for a standardised and comparable approach when accounting and reporting on intellectual capital. To solve the research problem, a literature review and content analysis on corporate annual reports were used. The results of this study indicate that the theory of accounting should be modified to ensure a standardised and comparable approach when accounting and reporting on intellectual capital in corporate annual reports.

  10. Mapping Knowledge and Intellectual Capital in Academic Environments

    OpenAIRE

    Hellström, Tomas; Husted, Kenneth

    2004-01-01

    This paper argues that knowledge mapping may provide a fruitful avenue for intellectual capital management in academic environments such as university departments. However, while some research has been conducted on knowledge mapping and intellectual capital management in the public sector, the university has so far not been directly considered for this type of management. The paper initially reviews the functions and techniques of knowledge mapping and assesses these in the light ...

  11. SPECIFIC MODELS OF REPRESENTING THE INTELLECTUAL CAPITAL

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    Andreea Feraru

    2014-12-01

    Full Text Available Various scientists in the modern age of management have launched different models for evaluating intellectual capital, and some of these models are analysed critically in this study, too. Most authors examine intellectual capital from a static perspective and focus on the development of its various evaluation models. In this chapter we surveyed the classical static models: Sveiby, Edvisson, Balanced Scorecard, as well as the canonical model of intellectual capital. In a spectral dynamic analysis, organisational intellectual capital is structured in: organisational knowledge, organisational intelligence, organisational values, and their value is built on certain mechanisms entitled integrators, whose chief constitutive elements are: individual knowledge, individual intelligence and individual cultural values. The organizations, as employers, must especially reconsider those employees’ work who value knowledge because they are free to choose how, and especially where they are inclined to invest their own energy, skills and time, and they can be treated as freelancers or as some little entrepreneurs .

  12. Intellectual capital disclosure and dividend policy

    DEFF Research Database (Denmark)

    Nielsen, Christian; Farooq, Omar

    2015-01-01

    The purpose of this article is to document the relationship between intellectual capital disclosure and dividend policies of biotechnology firms listed on the Copenhagen Stock Exchange during the period between 2001 and 2010. The firms’ intellectual capital disclosures were computed from the annual...... financial reports, while data on dividend policies was retrieved from Worldscope. This paper defines dividend policies by three variables: (1) Dividend payout ratio, (2) Decision to pay dividend, and (3) Increase in dividend payout. The results show that firms with higher intellectual capital disclosures...... not only have high payout ratios, but also have a greater likelihood of increasing and paying dividends. Our findings are consistent with our hypothesis that lower information asymmetries of firms with high intellectual capital disclosure lead to more favourable dividend policies. In opposition...

  13. Intellectual Capital: Perceptions of Productivity and Investment

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    Aristides Isidoro Ferreira

    2011-03-01

    Full Text Available This study focuses on the influence intellectual capital has on employees’ perceptions as related to both company investments and productivity levels. The data was obtained from 440 employees at 13 Portuguese companies. Both ANOVA and Regression Analysis were conducted in order to understand the impact three Intellectual Capital Scale components have on perceptions of investment and organizational productivity. Results show that companies with higher scores of Structural Capital have a lower perception of investment in human resources and research, as well as a higher perception of investment in marketing and sales. Moreover, employees of companies with higher Structural Capital scores also have higher perceptions of productivity. On the other hand, organizations with higher investment in Customer Capital tend to be associated with a lower perception of organizational productivity.

  14. Managing Intellectual Capital in Knowledge Economy

    OpenAIRE

    Mercier-Laurent, Eunika

    2014-01-01

    Part 4: Components of Knowledge Flow; International audience; Strategic Knowledge Management considers Intellectual Capital (IC) as roots of all organizations activities. The success of organizations strongly depends on the way they manage all facets of knowledge and skills. Artificial Intelligence brought some methods and techniques for handling intellectual assets of companies, expertise management, knowledge transfer and training. This paper presents an overview of experiences and research...

  15. Model Pencatatan Intellectual Capital dalam Menghadapi Perubahan Paradigma Akuntansi Baru

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    Henny Hendarti

    2007-03-01

    Full Text Available The more competitive of competition in business world has made the company having competitive advantage continuously through the management of human resource. Competitive advantage can be created with intellectual capital, by human capital, structural capital, customer capital, commitment, and competence. The article discuss intellectual capital record model in facing the changes of new accounting paradigm.

  16. Managing intellectual capital in libraries beyond the balance sheet

    CERN Document Server

    Kostagiolas, Petros

    2012-01-01

    In the knowledge economy, professionals have to make decisions about non-tangible, non-monetary, and largely invisible resources. Information professionals need to understand the potential uses, contributions, value, structure, and creation of broadly intangible intellectual capital in libraries. In order to fully realize intellectual capital in libraries, new practices and skills are required for library management practitioners and researchers.Managing Intellectual Capital in Libraries provides research advances, guidelines, methods and techniques for managing intellectual capital in a libra

  17. FINANCIAL COMMUNICATION AND INTELLECTUAL CAPITAL REPORTING PRACTICES

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    BELENESI (BUMBA MARIOARA

    2014-07-01

    Full Text Available In a highly competitive economy, driven by globalization, the abundance of digital information and communication facilities, the investor directs its capital to those companies that promise added value of the invested capital. Even so, companies seek to obtain favorable terms of financing by rendering sensitive the investors. To achieve their goal, they must provide information about their financial and non financial performance with sufficient regularity to meet the information needs of actual or potential capital bidders in decision making. Financial communication through standardized annual statements of financial reporting in the context of corporate governance is no longer sufficient. The organization has more resources than those included in its balance sheet, capable of attracting huge benefits, but which do not meet the criteria for recognition in the financial statements. It requires, therefore, a voluntary disclosure of information on intangible resources, which are key factors in creating future value for both the organization itself and the industry it is part of. The reports of intellectual capital can effectively complement the shortcomings of the traditional model of accounting and financial reporting. In our paper we wanted to analyze financial communication in the context of corporate governance, presented through financial statements, reaching the intellectual capital reporting practices, as a means to improve communication of the organization with the outside. In this sense we presented two examples of good practice of two service companies (consultancy and design that publish annually intellectual capital reports. To alleviate the negative consequences of non-recognition of intangible assets in the financial statements, we are for the voluntary disclosure of information on intangible assets in the intellectual capital reports, annual reports, those regarding corporate responsibility, or at least in the explanatory notes of

  18. Asian and western Intellectual Capital in encounter

    NARCIS (Netherlands)

    Marien van den Boom; Dr. Daan Andriessen

    2007-01-01

    The purpose of the paper is to start a dialogue about differences between Western and Eastern cultures in the way they conceptualize knowledge and discuss the implications of these differences for a global intellectual capital (IC) theory and practice. A systematic metaphor analysis of the concept

  19. Intellectual Capital Import for the Benefit of Higher Education

    Science.gov (United States)

    Brenca, Airita; Gravite, Aija

    2013-01-01

    The article explores the role of intellectual capital in the development of higher education system. The description of economic and marketing values of intellectual capital demonstrates its importance for an institution's establishing in education market. Import and export of intellectual capital is a reality of globalisation processes, and it is…

  20. Knowledge Dynamics Impact on Intellectual Capital in Organizations

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    Ruxandra BEJINARU

    2016-12-01

    Full Text Available The purpose of this paper is to show the influence of knowledge dynamics processes upon the intellectual capital in organizations. In the literature, the authors focus on knowledge dynamics and knowledge management or intellectual capital but very few papers discuss the influence of knowledge dynamics upon the structure and functionality of intellectual capital in organizations. We use a conceptual approach based on the theory of multifield organizational knowledge and the theory of organizational integrators to demonstrate that intellectual capital structure results from the organizational knowledge dynamics. The well-known model of intellectual capital based on human capital, structural capital and relational capital appears as a meta-model that can be decomposed into rational capital, emotional capital and spiritual capital in organizations.

  1. Nursing intellectual capital theory: testing selected propositions.

    Science.gov (United States)

    Covell, Christine L; Sidani, Souraya

    2013-11-01

    To test the selected propositions of the middle-range theory of nursing intellectual capital. The nursing intellectual capital theory conceptualizes nursing knowledge's influence on patient and organizational outcomes. The theory proposes nursing human capital, nurses' knowledge, skills and experience, is related to the quality of patient care and nurse recruitment and retention of an inpatient care unit. Two factors in the work environment, nurse staffing and employer support for nurse continuing professional development, are proposed to influence nursing human capital's association with patient and organizational outcomes. A cross-sectional survey design. The study took place in 2008 in six Canadian acute care hospitals. Financial, human resource and risk data were collected from hospital departments and unit managers. Clearly specified empirical indicators quantified the study variables. The propositions of the theory were tested with data from 91 inpatient care units using structural equation modelling. The propositions associated with the nursing human capital concept were supported. The propositions associated with the employer support for nurse continuing professional development concept were not. The proposition that nurse staffing's influences on patient outcomes was mediated by the nursing human capital of an inpatient unit, was partially supported. Some of the theory's propositions were empirically validated. Additional theoretical work is needed to refine the operationalization and measurement of some of the theory's concepts. Further research with larger samples of data from different geographical settings and types of hospitals is required to determine if the theory can withstand empirical scrutiny. © 2013 Blackwell Publishing Ltd.

  2. Ethics, Intellectual Capital & Knowledge Management

    Directory of Open Access Journals (Sweden)

    José Manuel Saíz Álvarez

    2012-08-01

    Full Text Available Rev.esc.adm.neg Resultado del proceso de globalización económica actual, unido al inicio de la denominada «Primera Crisis Global (PCG, cada vez es mayor la importancia del capital intelectual en las organizaciones, tanto por las ventajas competitivas que genera para la organización, como por permitir que la empresa pueda lograr posiciones de liderazgo sostenible en el tiempo. Dicho capital intelectual se inserta dentro de las organizaciones siguiendo una doble perspectiva basada en la ética y en la gestión del conocimiento. El objetivo de este trabajo es analizar cuáles son las bases que, desde una gestión del conocimiento basado en la ética aplicada a la empresa, permiten construir organizaciones líderes en el mercado global.

  3. Knowledge strategies aiming to improve the intellectual capital of universities

    Directory of Open Access Journals (Sweden)

    Bejinaru Ruxandra

    2017-09-01

    Full Text Available The purpose of this paper is to present a new construct of the intellectual capital structure, based on the multifield theory of knowledge and the concept of nonlinear integrators and to identify the knowledge strategies to enhance the intellectual capital of universities. The paper presents a new approach, based on metaphorical thinking and thermodynamics logic in structuring the intellectual capital, based on the multifield theory of knowledge into its basic building blocks. Considering the two levels of intellectual capital, the paper presents the main knowledge strategies to enhance the university intellectual capital. The basic building blocks of the intellectual capital are: rational, emotional, and spiritual intellectual capital. Each building block is based on the corresponding field of knowledge. There are two significant levels of intellectual capital: potential and operational. Analyzing the university intellectual capital by using this new approach is much more realistic than in the previous approaches. The new approach is based on a thermodynamics paradigm, which means we need to develop new ways of thinking, evaluating, and enhancing the intellectual capital. The paper presents an original approach, based on metaphorical thinking, by considering basic ideas from the energy realm and thermodynamics theory. Also, the paper presents a matrix of possible knowledge strategies to increase the intellectual capital of universities.

  4. Getting People Involved: The Benefit of Intellectual Capital Management for Addressing HR Challenges

    Science.gov (United States)

    Pook, Katja

    2011-01-01

    Purpose: This paper aims to explore the benefits of intellectual capital assessment for facing current challenges of human resources work and organizational development. Design/methodology/approach: The paper takes findings of studies on challenges in HR work and maps them with features of intellectual capital assessment methods. It is thus a…

  5. Intellectual capital in the theory of the firm

    OpenAIRE

    Rađenović, Tamara; Krstić, Bojan

    2017-01-01

    Intellectual capital has an inevitable role in the value creation process and represents significant determinant of the firms' market success. In the contemporary circumstances, firms achieve and sustain their competitive advantages by mobilising and profitably exploiting intellectual resources. Therefore, the aim of this paper is to overview the evolutionary process of intellectual capital through theoretical examinations of different theories. The first notion of intellectual capital is con...

  6. Financial capital and intellectual capital in physician practice management.

    Science.gov (United States)

    Robinson, J C

    1998-01-01

    Medical groups need financial resources yet most retain no earnings and have no reserves. Physician practice management (PPM) companies have recognized the need for investment and the scarcity of indigenous capital in the physician sector and are rushing to fill the void. Resources are being contributed by venture capitalists, bond underwriters, private investors, pharmaceutical manufacturers, health plans, hospital systems, and public equity markets. The potential contribution of PPM firms is to nurture the intellectual capital of leading physician organizations and diffuse it throughout the health care system. The risk is that short-term financial imperatives will impede necessary long-term investments.

  7. Dynamic Intellectual Capital Model in a Company

    Directory of Open Access Journals (Sweden)

    Vladimir Shatrevich

    2015-06-01

    Full Text Available The aim of this paper is to indicate the relations between company’s value added (VA and intangible assets. Authors declare that Intellectual capital (IC is one of the most relevant intangibles for a company, and the concept with measurement, and the relation with value creation is necessary for modern markets. Since relationship between IC elements and VA are complicated, this paper is aimed to create a usable dynamic model for building company’s value added through intellectual capital. The model is incorporating that outputs from IC elements are not homogeneously received and made some contributions to dynamic nature of IC relation and VA. Variables that will help companies to evaluate contribution of each element of IC are added to the model. This paper emphasizes the importance of a company’s IC and the positive interaction between them in generating profits for company.

  8. Intellectual Capital During the Worldwide Economic Crisis

    Directory of Open Access Journals (Sweden)

    Ph. D. Candidate Anca Domnica Lupu

    2009-05-01

    Full Text Available Reality revealed a very important resource that can act for or against a business, its administration having a crucial influence.It is the intellectual capital we are talking about, mainly based on knowledge. Under the current economic situation we have to find that ideal solution that is able to get the economy out of the crysis, to find the blue ocean. The main question here is that if a correct evaluation of intellectual capital will help economies get their goals. The main idea we can withdraw out of these theories is that values have changed the ierarchy, that is the psyhical resources ceased their place to intangible assets that tend to become more and more important for the companies.

  9. Mapping Knowledge and Intellectual Capital in Academic Environments

    DEFF Research Database (Denmark)

    Hellström, Tomas; Husted, Kenneth

    2003-01-01

    This paper argues that knowledge mapping may provide a fruitful avenue for intellectual capitalmanagement in academic environments such as university departments. However, while some researchhas been conducted on knowledge mapping and intellectual capital management in the public sector...... reflect of the uses of knowledge mapping at their departments and institutes. Finally a number ofsuggestions are made as to the rationale and conduct of knowledge mapping in academe.Keywords: Knowledge mapping, academic, intellectual capital management, focus group, researchmanagement......,the university has so far not been directly considered for this type of management. The paper initiallyreviews the functions and techniques of knowledge mapping and assesses these in the light of academicdemands. Secondly, the result of a focus group study is presented, where academic leaders were askedto...

  10. Asian and western Intellectual Capital in encounter

    OpenAIRE

    Boom, van den, Marien; Andriessen, Daan

    2007-01-01

    The purpose of the paper is to start a dialogue about differences between Western and Eastern cultures in the way they conceptualize knowledge and discuss the implications of these differences for a global intellectual capital (IC) theory and practice. A systematic metaphor analysis of the concept of knowledge and IC is used to identify common Western conceptualizations of knowledge in IC literature. A review of philosophical and religious literature was done to identify knowledge conceptuali...

  11. A Structural Model of Intellectual Capital in Supply Chains

    DEFF Research Database (Denmark)

    Parisi, Cristiana

    Intellectual capital (IC) is probably one of the most critical resources of the knowledge society. However, the discipline of IC still needs empirically grounded research, especially with regards to the interrelations between the different component of IC and how these enable or impinge upon the ...... performance. This result both contributes to the IC and SCM literature, as it offers a better understanding of the multiple interrelations between the IC components from a SCM perspective and provides evidence of their impact on the value creation process of supply chains....... the internal organisational value creation process. The present paper helps to address the need for empirical investigation about the interconnections between the components of IC and their value creation, by assessing the structural effects of intellectual capital on firms’ financial performance from a supply...... chain management perspective. A model composed by five constructs describing intellectual capital and three constructs describing firms’ internal performance is proposed. The theoretical model is then tested through a structural equation modeling technique. The components of intellectual capital...

  12. Intellectual Capital Performance Sektor Perbankan di Indonesia

    Directory of Open Access Journals (Sweden)

    Ihyaul Ulum MD

    2008-01-01

    Full Text Available The paper seeks to estimate and analyze the Value Added Intellectual Coefficient (VAICTM for measuring the value-based performance of the Indonesian banking sector for three years, 2004 to 2006. Annual reports, especially the profit/loss account and balance-sheet of the banks concerned for the relevant years, were used to obtain the data. A review is conducted of the international literature on intellectual capital with specific reference to literature that reviews measurement techniques and tools, and the VAICTM method is applied in order to analyze the data of Indonesian banks for the three years period. The study confirms the improvement in the overall performance over three years. In 2004 and 2006, the overall performance of Indonesian banking sector is “good performers” (the VAICTM score is 2.07. While in 2005, the performance is “common performers” (the VAICTM score is 1.95. Abstract in Bahasa Indoensia: Penelitian ini bertujuan untuk mengestimasi dan menganalisis Value Added Intellectual Coefficient (VAIC dalam pengukuran kinerja yang berbasis pada nilai atas perusahaan perbankan di Indonesia selama tiga tahun, 2004-2006. Data yang digunakan adalah laporan tahunan, khususnya laporan laba/rugi dan neraca, diperoleh baik melalui website resmi masing-masing bank maupun dari website BEI. Hasil kajian ini menunjukkan bahwa pada tahun 2004 dan 2006, secara umum kinerja perusahaan perbankan di Indonesia masuk dalam kategori good performers dengan skor VAIC 2.07. Sedangkan pada tahun 2005, kinerjanya turun menjadi common performers (dengan skor VAIC 1.95. Keterbatasan penelitian ini adalah data yang digunakan hanyalah perusahaan perbankan yang terdaftar di BEI (24 bank, sementara jumlah keseluruhan bank per Desember 2006 adalah 130. Dengan demikian hasil penelitian ini tidak dapat digunakan untuk mengeneralisir populasi. Kata kunci: intellectual capital, sektor perbankan, aset tidak berwujud, Value Added Intellectual Coefficient (VAICTM

  13. Theoretical backgrounds of investigating of intellectual and human capital

    Directory of Open Access Journals (Sweden)

    Vladimir Nikiforovich Belkin

    2011-03-01

    Full Text Available This paper reviews the theoretical aspects of a company's intellectual capital. This capital consists of stock and movement of knowledge which is useful for organizing. There are three components of intellectual capital - human, social and organizational capital. The differences of intellectual and human capital are established. In particular, if human capital is characterized by mundane knowledge, the intellectual one - by the new, and if the products of human capital are the usual goods and services, the products of intellectual capital are the result of translating and implementing new knowledge. The coincidence of research subjects of the theory of intellectual capital and the theory of innovative enterprise development is shown. The concept of "intellectual potential of the enterprise" is introduced and the building structure is discussed. This potential consists of intellectual capital, patents and licenses unrealized by the enterprises, formalized ideas and hypotheses and undiscovered creative potential of the staff. Finally, a realization model of the intellectual potential of the company is proposed.

  14. Evaluation methods of the intellectual capital of the enterprise as a factor of production

    Directory of Open Access Journals (Sweden)

    O. Y. Kolomytseva

    2016-01-01

    Full Text Available Intellectual capital is currently developing rapidly and is becoming the main source of innovation development and economic competitiveness. Defining intellectual capital as the sum of knowledge of all employees and tools of the organization, increasing the body of knowledge, i.e. everything that can be converted to value and secure economic competitiveness, it is necessary to distinguish three main structural element of intellectual capital: human, organizational and customer capital of the organization. And that's a property of their interaction, not their individual functioning, it forms a synergistic phenomenon. But at the same time, the cost of most of the components of intellectual capital are not reflected in the financial statements, and due to the lack of transparency and absence of market criteria rather difficult to evaluate intellectual capital. The article considers methods of assessment of intellectual capital of organization as factor of production on the example of scientific-production organization, JSC "Institute "VEGA". Performing analysis of the known methods of evaluation of intellectual capital, it should be concluded that the method of value added intellectual Ante Police most fully developed and gives the opportunity to assess the effectiveness of human capital in the performance of the enterprise, what's most important to domestic business. This technique includes a number of indicators that allow to take into account such characteristics as revenue, cost, capital investment and value-added physical, human and structural capital value added human capital that most accurately reflects the intellectual capital, what is the difference between market and book value and scoring.

  15. Intellectual Capital dan Ukuran Fundamental Kinerja Keuangan Perusahaan

    Directory of Open Access Journals (Sweden)

    Josepha C. Shanti

    2011-09-01

    Full Text Available This study aims to examine the effect of intellectual capital and the fundamental measurements of company financial performance. This study also used several control variables, namely size and type of industry. Samples used in this study is the type of company that intensively used the intellectual capital, that is the service industry. The hypothesis are tested using multiple regression. Intellectual capital in the service industry showed the influence to the company's financial performance. External size of the companies used to measure the intellectual capital is market-to-book value. Market responds to the company's profitability and company’s productivity.

  16. Management, marketing concept and intellectual capital

    Directory of Open Access Journals (Sweden)

    Mihajlović Dragan

    2009-01-01

    Full Text Available The aim of this work describes the strong influence the development of the management theory to the complex nature of modern marketing concept and intellectual capital. Often, in the contemporary conversation we hear the word organizational behavior that is closely related to the concept of modern business philosophy and importance of human capital. Sudden development of human thought in the beginning of the twentieth century has a great impact on all areas of social life, and specially on the promotion of all areas of business and the impact of the application of marketing, its development and implementation as a basis for achieving global competitiveness. Changes caused by the development of management in the business have led to the interactive relationship between organizations and consumers, but also to the development of relations within the organization between employees. .

  17. Intellectual Capital and New Public Management: Reintroducing Enterprise

    Science.gov (United States)

    Mouritsen, Jan; Thorbjornsen, Stefan; Bukh, Per N.; Johansen, Mette R.

    2004-01-01

    The paper reports on public sector organisations'/institutions' work to develop knowledge management and intellectual capital statements. Building on experiences collected during 2001-2002 where 26 public sector institutions in Denmark sought to develop intellectual capital statements, this paper discusses their experiences and in particular, it…

  18. Business modelling of strategic management by the enterprise intellectual capital

    OpenAIRE

    Zhuravleva, I.

    2009-01-01

    The article is devoted to the resource and process approach to formation of the strategic management concept by the enterprise intellectual capital. The business model of strategic management by the intellectual capital in the environment of system business-modelling Business Studio 3 is developed.

  19. On the metaphorical nature of intellectual capital: a textual analysis

    NARCIS (Netherlands)

    Dr. Daan Andriessen

    2006-01-01

    Purpose – To analyse common metaphors used in the intellectual capital (IC) and knowledge management literatures to conceptualise knowledge, in order to study the nature of the intellectual capital concept. Design/methodology/approach – A textual analysis methodology is used to analyse texts

  20. Challenges for the University Intellectual Capital in the Knowledge Economy

    Directory of Open Access Journals (Sweden)

    Contantin BRĂTIANU

    2015-12-01

    Full Text Available Universities have always been fundamental institutions in any society due to their enduring mission of creating new knowledge through research, of training generations of professionals, and providing service for community. They have a long life cycle and need to adapt continuously to their changing environments. In the last decades, the emergence and development of knowledge society put forward new challenges to universities and to managing their intellectual capital. The purpose of this paper is to present three main challenges for the university intellectual capital in the knowledge economy, and to discuss how these challenges can be achieved. These challenges are the following: 1 to unfold the Gordian knot of the canonical model of intellectual capital; 2 to go beyond the Newtonian logic in intellectual capital evaluation and reporting; and 3 to integrate intellectual capital in the strategic thinking of the university. All of these challenges are strongly related to the university performance.

  1. The Impact of Intellectual Capital on the Performance of Universities

    OpenAIRE

    Umer Shehzad; Zeeshan Fareed; Bushra Zulfiqar; Farrukh Shahzad; Hafiz Shahid Latif

    2014-01-01

    Intellectual capital is a concept that is achieving researcher’s attention day by day. The main purpose of this research study is to explore the role and relationship of intellectual capital and its three components on the performance and efficient working of universities in Pakistan. Education sector especially universities were selected because it plays a critical role for the development and growth of knowledge intensive sector. So in this research study 3 components of intellectual capita...

  2. Intellectual capital and relational capital: The role of sustainability in developing corporate reputation Intellectual capital and relational capital: The role of sustainability in developing corporate reputation Intellectual capital and relational capital: The role of sustainability in developing corporate reputation

    Directory of Open Access Journals (Sweden)

    Ignacio Rodríguez del Bosque

    2013-01-01

    about the stakeholders that assess these initiatives.Originality/value: To our knowledge, in any case it has been studied simultaneously the influence of sustainability dimensions on corporate reputation, which is a knowledge gap in the academic literature.Purpose: Intellectual capital offers a potential source of sustainable competitive advantage and is believed to be the source from which economic growth may sprout. However, not many papers analyze the effect of sustainability in the elements involving intellectual capital. This paper seeks to highlight the key role played by corporate sustainability on corporate reputation as one of the key components of relational capital based on the knowledge-based theory. Design/methodology/approach: Authors develop a structural equation model to test the hypothesis. The study was tested using data collected from a sample of 400 Spanish consumers. Findings: The structural equation model shows that sustainability plays a vital role as antecedent of corporate reputation and relational capital. Findings suggest that economic, social and environmental domains of sustainability have a positive direct effect on corporate reputation. Additionally, this study shows that economic sustainability is considered to be the most important dimension to enhance corporate reputation. Research limitations/implications: The complicated economic environment currently experienced worldwide may affect the perceptions of Spanish consumers and their ratings. The crosscutting nature of this research inhibits an understanding of the variations in the perceptions of the customers surveyed over time, suggesting that this research could be expanded by a longitudinal study. Finally, the current study has been conducted with consumers of hotel companies in Spain and it is not clear in how far the findings can be generalized to other industries, stakeholders or countries. Practical implications: This research allows managers to identify the activities in which

  3. Disclosure of information on intellectual capital in Danish IPO prospectuses

    DEFF Research Database (Denmark)

    Bukh, Per Nikolaj; Nielsen, Christian; Gormsen, P.

    2005-01-01

    The purpose of this paper is to examine whether information on intellectual capital (non-financial information on knowledge based resources) is disclosed in Danish IPO prospectuses. Further, to analyse whether this voluntary disclosure has changed in the period from 1999 to 2001 and to analyse what...... do not affect disclosure. The results are interpreted in the light of the increasing importance of disclosing information on value drivers, strategy and intellectual capital to the capital market and constitute a contribution to the ongoing debate on corporate reporting practices. Practical...... implications - Since information on intellectual capital is already disclosed in IPO prospectuses this reporting form can be used as inspiration when an intellectual capital report is developed. The results also indicate that companies and their advisers believe that this type of information is important...

  4. The mediating effect of financial performance on the relationship between intellectual capital & market share: Evidence from Tehran stock exchange

    Directory of Open Access Journals (Sweden)

    Seyed Mohamad Fahimi

    2017-11-01

    Full Text Available Intellectual capital has an important role in this knowledge based economy era. The purpose of this study is to examine the mediating effect of financial performance on the relationship between intellectual capital and market share in the listed Companies in the Tehran Stock Exchange in this study to assess the intellectual capital, the rate of value-added intellectual capital that developed by Pulic (1998 is used. The sample included 99 companies listed in the Tehran Stock Exchange, for a period of five years from 2011 to 2015. The research findings show a significant positive relationship between intellectual capital and market share. Also the results show that there is no mediating effect of financial performance in the relationship between intellectual capital and market share

  5. Reporting Intellectual Capital in Annual Reports: Evidence from Indonesia

    Directory of Open Access Journals (Sweden)

    Parulian Sihotang

    2014-08-01

    Full Text Available This  exploratory  study  which  replicates  the  content  analysis  methodology  of  Guthrie et  all  (1999,  2004  towards  Intellectual  Capital  (IC  disclosures  in  the  annual  report  has set  several  objectives.  Primarily,  the  empirical  investigation  assesses  the  extent  to  which Indonesian  listed  companies  are  publicly  reporting  their  IC  both  the  amount  and  type  of information  being  reported.  Secondly,  the  investigation  also  examines  the  extent  to  which the various categories of IC are represented in the annual reports of the sample companies. Finally, the study explores the extent to which the level of IC disclosures could be related to companies' characteristics such as industry category, age, ownership structure and market capitalization.  The sample was Indonesia's 23 largest companies listed in the Jakarta Stock Exchange.    In  light  of  research  limitations,  the  preliminary  and  tentative  indings  of  this study  indicate  that  irst  of  all,  similar  to  indings  worldwide,  Indonesian  companies  have substantial intellectual capital and they do aware and disclose their intellectual capital in the annual reports. Secondly, IC that tends to be most often reported is relational capital, followed by human capital and organizational capital. Thirdly, even though the trend in IC disclosure as a whole is generally increasing, there is no conclusive and predictable pattern found.  Fourthly,  the  IC  identiied  and  reported  is  inconsistent  as  no  framework  available in  helping  the  companies  discloses  intellectual  capital.  Fifthly,  most  of  the  intellectual capital  components  identiied  are  in  qualitative  format.  Sixthly,  even  though  the  study  did not ind a conclusive evidence regarding the relationship between the level of  IC

  6. MANAGEMENT OF FORMATION AND DEVELOPMENT OF INTELLECTUAL CAPITAL OF THE ENTERPRISE

    Directory of Open Access Journals (Sweden)

    Ganna Zhytchenko

    2017-09-01

    possibilities for obtaining value added and rising income. In the structure of the enterprise intellectual capital, human, social, structural, and market capital are distinguished. On the understanding of the essence of these groups of capital – productive, generating human, uniting, mobilizing social, providing with information structural and linking, stimulating market capital, it is proposed to form a corporate system for managing the intellectual capital of an enterprise. To achieve the tasks of managing intellectual capital, it is suggested to adhere to the principles of strategic partnership of enterprise owners, management, and hired professionals, workers; partnership relations between all participants in the production process; formation and application of criteria for assessing the individual contribution of employees, formal and informal groups in the final results of the enterprise; organization of an all-encompassing network of forms of mass participation of workers in the identification and implementation of reserves to improve the efficiency of production and the quality of products, goods, and services.

  7. EL CAPITAL INTELECTUAL Y LA GESTIÓN DEL CONOCIMIENTO / INTELLECTUAL CAPITAL AND KNOWLEDGE MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Marusia Monagas-Docasal

    2012-04-01

    Full Text Available El artículo expone el análisis de los conceptos de gestión del conocimiento y de capital intelectual, así como la valoración de 12 modelos para la medición del capital intelectual; los cuales, por sus características y conceptos de aplicación, pudieran, de manera total o parcial, emplearse en las condiciones de las empresas hoteleras cubanas. Se identifican insuficiencias en los modelos analizados, que no imposibilitan utilizar los indicadores contenidos en ellos en la medición del capital intelectual en empresas hoteleras. Como resultado, se deciden utilizar los indicadores del modelo Skandia, concentrados en 4 grupos: cliente, recursos humanos, renovación y desarrollo y procesos. De los 85 indicadores de este modelo, los expertos consideran que 23 de ellos resultan de posible aplicación en las empresas hoteleras cubanas.AbstractThe article presents an analysis of the concepts of knowledge management and intellectual capital, as well as the assessment of 12 models for measuring intellectual capital, which could be used, totally or partially, in Cuban hotel companies, due to their characteristics and application concepts. Some inadequacies in the above mentioned models are identified, which do not limit the use of their indicators in measuring intellectual capital in hotel companies. As a result, the decision is to use the indicators of the Skandia model, concentrated into 4 groups: client, human resources, renovation and development, and processes. Out of the 85 indicators of this model, experts consider that 23 can be applied in Cuban hotel companies.

  8. On the "essential condition" of intellectual capital: labour!

    DEFF Research Database (Denmark)

    O'Donnell, David; Tracey, Mairead; Henriksen, Lars Bo

    2006-01-01

    Following Marx and Engels' identification of the "essential condition of capital", the purpose of this paper is to begin an initial critical exploration of the essential condition of intellectual capital, particularly the ownership rights of labor. Adopting a critically modernist stance on unitar......, reducing reported accounting expense in order to boost reported earnings, deferring taxes, and attracting, retaining and exploiting key elements of labor....... on unitarist HR and OB discourse, and contextualized within a background on the stock option phenomenon and recent accounting regulation, the paper argues that the fundamental nature of capital-labor relation continues resiliently into the IC labor (intellectual capital-labor) relation. There is strong...

  9. Importance of intellectual capital disclosure in Spanish universities

    Directory of Open Access Journals (Sweden)

    Yolanda Ramírez Córcoles

    2013-09-01

    Full Text Available Purpose: The increasing social concern about establishing procedures of accountability and ensuring information transparency in public universities prompted us to raise the need to disclose information on their intellectual capital.Design/methodology/approach: In this study we developed a questionnaire which was sent to members of the Social Councils of Spanish public universities, in order to identify which intangible elements university stakeholders demand most.Findings: The results of this research demonstrate how important it is for Spanish public universities to provide information on their intellectual capital in order to satisfy their stakedolders’ information needs.Practical implications: The results of this research lead us to recommend that universities include in their accounting statements the information on intellectual capital demanded by the different stakeholders.Originality/value: No previous research was conducted for Spanish universities. Our results represent a starting point for public universities to identify which is the most requested information about intellectual capital

  10. The importance of intellectual capital in the company

    Directory of Open Access Journals (Sweden)

    Andreja Lavrič

    2016-06-01

    Full Text Available Research Question: This article explores the importance of intellectual capital in the company. Purpose: To determine what is the importance of intellectual capital in businesses in the current economic climate. Method: As a research method I used descriptive method, and review of the literature in the form of articles and books. Below I summarize important observations and insights. Results: Intellectual capital has a significant and positive impact on the business performance of the company, but it is underestimated. Organization: The research contributes to a better achievement of business performance. Society: Better business contributes to the wider environment, as this will also ensure stability of the organization. Originality: A different perspective on the importance of intellectual capital. There are not a lot of transparent articles on this topic. Limitations/Future Research: Limitation of the study is that we have discussed only a certain number of resources.

  11. Conceptualising Intellectual Capital (IC) as Language Game and Power

    DEFF Research Database (Denmark)

    Jørgensen, Kenneth Mølbjerg

    2006-01-01

    Intellectual Capital (IC) can be viewed as knowledge about knowledge, knowledge creation and how such processes might be leveraged into value. Developing a critical understanding of IC requires a historical and contextual understanding of how IC has emerged and how IC is used. This paper, drawing...... this process of social construction. The paper concludes by proposing some methodological guidelines for conducting critical genealogical research on intellectual capital....

  12. An Investigation of Contingency Factors Influencing Intellectual Capital Information

    OpenAIRE

    Mohammad Soheily; Shahnaznayebzadeh; Ramin Abghari

    2014-01-01

    The purpose of this study was to determine the contingency factors influencing the companies' intellectual capital information operating in Yazd industrial city. The study model was formed using intellectual capital as dependent variable and environmental uncertainty, technology advancement and business strategy as independent variables. For purpose of the present study, the applied and correlational methods were used. Data collection was conducted using questionnaires and survey methods. The...

  13. Continuities in the use of the intellectual capital statement approach

    DEFF Research Database (Denmark)

    Nielsen, Christian; Roslender, Robin; Schaper, Stefan

    2016-01-01

    The Danish Guideline Project and its principal output, the intellectual capital statement, have attracted only a very limited extent of empirical attention since the conclusion of the initiative in December 2002. The paper reports the findings of a series of semi-structured interviews with indivi...... of the implementation and evolution of these practices. The paper utilises a number of elements of institutional theory to organise the findings and to discuss the continuities in intellectual capital reporting practice documented therein....

  14. Towards Identifying and Disclosing Intellectual Capital

    Directory of Open Access Journals (Sweden)

    Gholamreza Karami

    2014-03-01

    Full Text Available Intellectual capital (IC is one of the most valuable assets of firms, which has a significant role in success and wealth creation of the entities. Although these assets do not meet recognition criteria of accounting standards and are not reflected in financial statements, but they exist and the evidence indicates that they can affect managers, investors and other stakeholders’ decisions. It is expected that companies have incentives voluntarily report information about IC, due to the benefits thereof. Moreover because of the latest changes in the conceptual framework, we can expect acceleration in the movement towards recognition, measurement and disclosure of IC. In this article first we present the definition and the most important elements of IC, and then different ways of measuring this asset in accounting will be discussed. In rest of the paper incentives for disclosing IC will be presented, in order that the attention of the standard setters is attracted to the latest developments in this field and also the attention of investors becomes focused on this important asset of companies.

  15. Intellectual capital and relational capital: The role of sustainability in developing corporate reputation

    OpenAIRE

    Patricia Martínez García de Leaniz; Ignacio Rodríguez del Bosque

    2013-01-01

    Purpose: Intellectual capital offers a potential source of sustainable competitive advantage and is believed to be the source from which economic growth may sprout. However, not many papers analyze the effect of sustainability in the elements involving intellectual capital. This paper seeks to highlight the key role played by corporate sustainability on corporate reputation as one of the key components of relational capital based on the knowledge-based theory.Design/methodology/approach: Auth...

  16. THE TRANSPARENCY IN THE REPORTING OF INTELLECTUAL CAPITAL: BETWEEN THE MANAGEMENT RESPONSIBILITY AND THE STAKEHOLDERS' REQUIREMENTS

    Directory of Open Access Journals (Sweden)

    Dicu Roxana-Manuela

    2011-07-01

    clear regulations in this respect, it is up to the companies the amount of information publicly provided about this topic, although the benefits of social responsibility have an important impact on the intellectual capital and its components. In this context, accounting helps stakeholders by proposing a valuation model of intellectual capital, based on accounting figures. This financial assessment of intellectual capital, although very useful, is limited and not sufficient in reflecting the image of a company in public reports. This paper aims to present intellectual capital reporting valences, its two sides, financial (which includes the performance of the intellectual capital and non-financial, including scoring the issues that underline the importance of such reports, from the perspective of the stakeholders and the accountability of the managers in relation to them.

  17. Towards Ontology as Knowledge Representation for Intellectual Capital Measurement

    Science.gov (United States)

    Zadjabbari, B.; Wongthongtham, P.; Dillon, T. S.

    For many years, physical asset indicators were the main evidence of an organization’s successful performance. However, the situation has changed after information technology revolution in the knowledge-based economy. Since 1980’s business performance has not been limited only to physical assets instead intellectual capital are increasingly playing a major role in business performance. In this paper, we utilize ontology as a tool for knowledge representation in the domain of intellectual capital measurement. The ontology classifies ways of intangible capital measurement.

  18. Adaptive management of higher school intellectual capital development

    Directory of Open Access Journals (Sweden)

    Borova T.A.

    2010-07-01

    Full Text Available The essence of the intellectual capital in higher educational establishment and conditions of management is construed by his development. It is possible to consider an adaptive technique one of ways of management in an astable situation. Affirms, that the adaptive technique professional development of teachers helps to correct the activity. Higher educational establishment should possess organization by "capital" in the form of an advanced education system. A feature of an adaptive technique is managements of changes which give a push to development. Considering professional development of scientific and pedagogical collective of higher educational establishment it is possible to affirm about development of the intellectual capital of higher educational establishment.

  19. FEATURES THEORETICAL PRINCIPLES EFFECT ON INTELLECTUAL CAPITAL MANAGEMENT PROCESS

    Directory of Open Access Journals (Sweden)

    Nataliia Vasylyshyna

    2016-06-01

    Full Text Available The whole history of humanity is evidence that it sought and continues to seek to optimize the efficiency of the phenomenon of business through rationalization of engagement and use of intellectual, psychological and physical potential of each individual or group of individuals to work to achieve the goals set by the determined community of people depending on prevailing in this community needs and motives, which are the driving force behind its development. The development of effective, adapted to modern conditions of management mechanisms of power companies by using an integrated and systematic management of intellectual resources. Key words: intellectual capital, power company, intellectual product, knowledge, business. JEL: M 20

  20. Managing Human Resource based Intellectual Capital in a Global setting

    DEFF Research Database (Denmark)

    Gretzinger, Susanne; Lemke, Sarah; Matiaske, Wenzel

    2014-01-01

    From a strategic management perspective human capital and the embedded knowledge can be viewed as intellectual capital and became inevitably important for companies in general as well as for multinationals. While national companies just have to (re-)combine resources within a homogeneous...... if culturally differentiated incentive systems are necessary for optimised retention management? In the empirical part of this study it was made us of data from 32 countries. The research results reveal a moderating impact of cultural dimensions and therefore a cultural dependency for the effectiveness...... of incentives on retention management and therewith implicates that retention management is significant for the process of developing and fostering a MNCs intellectual capital. To improve their human-resource based intellectual capital MNCs have to adapt their initiatives to the cultural background...

  1. Intellectual capital: approaches to analysis as an object of the internal environment of an economic entity

    Directory of Open Access Journals (Sweden)

    O. E. Ustinova

    2017-01-01

    Full Text Available Intellectual capital is of strategic importance for a modern company. At the same time, its effective management, including a stimulating and creative approach to solving problems, will help to increase the competitiveness and development of economic entities. The article considers intellectual capital as an object of analysis of the internal environment. In the context of the proposed approaches to its study, its impact on the development of the company is also considered. The intellectual capital has a special significance and influence on internal processes, since on each of them the intellectual component allows to achieve a positive synergetic effect from the interaction of different objects. In more detail, it is proposed to consider it in terms of the position of the company it occupies on the market, the principles of its activities, the formation of marketing policies, the use of resources, methods and means of making managerial decisions, and the organizational culture formed. For the analysis of the state of the internal environment, the main approaches are proposed, in which the intellectual capital is considered, among them: methods for analyzing cash flows, economic efficiency and financial feasibility of the project, analysis of the consolidated financial flow by group of objects, assessment of the potential of the business entity, technology of choice of investment policy, technology Selection of incentive mechanisms. In this regard, it is advisable to analyze the company's internal environment from the position of influencing its state of intellectual capital. The scheme of interaction of intellectual capital and objects of an estimation of an internal environment of the managing subject is offered. The results of this study should be considered as initial data for the further development of the economic evaluation of the influence of intellectual capital on the competitiveness of companies.

  2. Intellectual capital management as the integral part of enterprise’s management

    OpenAIRE

    Аліна Олександрівна Осаул

    2016-01-01

    The main levels of the enterprise’s intellectual capital management are analyzed in the article. The distinctive peculiarities of the enterprise’s intellectual capital management are mentioned. Goals and benefits of the intellectual management system are determined. The ways of their improvement are pointed out. Implicit and explicit knowledge as an important integral intellectual capital resources are divided and characterized

  3. Impact of socially responsible human resources policies on intellectual capital

    Directory of Open Access Journals (Sweden)

    Jesus Barrena-Martínez

    2016-03-01

    Full Text Available Purpose: This research focuses on the benefits that social responsibility can report on the area of human resources, examined the impact of a socially responsible configuration of human resource policies and practices in the generation value process for the company, and more specifically in its intellectual capital. Design/methodology/approach: The study performed a regression analysis, testing the individual effects of socially responsible human resource policies on intellectual capital, broken down into three main variables such as human, social and organizational capital. Findings: The results shed light on how the introduction of socially responsible aspects in the management of human resources can facilitate the exchange of knowledge, skills and attitudes human--capital; lead to improvements in communication, trust, cooperation among employees social-capital and, in turn, generates an institutionalized knowledge encoded in the own organizational culture –organizational capital–. Research limitations/implications: The study only provides information from large companies with over 250 employees. Practical implications: There are important implications in the measure of corporate social responsibility concerns in the area of human resources. Social implications: Also important intangible effects on non-economic variables are confirmed, such as intellectual capital. Originality/value: The value of the study lies in its novelty, testing socially responsible configurations of human resources as well as the direct effects of different policies on intellectual capital.

  4. The role of intellectual capital in promoting knowledge management initiatives

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    Mansour Esmaeil Zaei

    2016-06-01

    Full Text Available This paper investigates the role of intellectual capital in promotion of successful knowledge management (KM initiatives. The conclusions are based on the results of field studies conducted in the subsidiary companies of Ministry of Energy of Islamic Republic of Iran (Sistan & Baluchestan Province. Before designing the conceptual framework, relevant literature pertaining to the history of the work at hand, was reviewed by the researcher. Based on the opinions of external experts, university professors and organization’s experienced executives, a research model was developed. Tools such as textual analysis and interviews were employed to explore relationships between intellectual capital and knowledge management. A survey was conducted using a structured questionnaire which measured research variables like intellectual capital indexes and KM processes. The output of structural equations models (SEM and LISREL statistical software showed that intellectual capital and its components have direct effects in promoting KM processes in the subsidiary companies of Ministry of Energy of Islamic Republic of Iran (Sistan & Baluchestan Province. By improving intellectual capital and its indexes, knowledge management can be improved.

  5. Supplier relationship management leverages intellectual capital for increased competitive advantage

    Directory of Open Access Journals (Sweden)

    C. R. Van Zyl

    2005-12-01

    Full Text Available The main purpose of this article is to demonstrate how supplier relationship management (SRM enables the capture and creation of intellectual capital, thereby attaining and sustaining a strategic competitive advantage and increasing supply chain profitability. In order to achieve this purpose, a large part of the article is devoted to exploring the relatively new and unknown field of SRM. It is shown that an organisation must possess a thorough understanding of good supplier characteristics and of the drivers, benefits and requirements for the successful implementation of SRM, in order to enable that organisation to leverage their supplier relationships to ensure the capture of supplier expertise, patents, experiences etc. (i.e. their intellectual capital. The article then explores how the integration of technology in SRM applications can improve the efficiency of supplier collaboration and intellectual capital capture and creation. It is then demonstrated how efficient and collaborative supplier relationships improve supply chain profitability and competitiveness. Lastly, the article explores the implementation pitfalls and trends of SRM that must be constantly considered and monitored by an organisation in order to continually capture and create intellectual capital and reap the full benefits of SRM. This exploration involved an examination of contemporary literature, theories and business cases and subsequently revealed that SRM is a vital discipline/philosophy that must be implemented by any organisation wishing to achieve greater supply chain efficiency and competitiveness. This competitiveness can only be achieved through the mutual unlocking, sharing and leveraging of intellectual capital.

  6. A RETROSPECTIVE OF EVALUATION MODELS ON INTELLECTUAL CAPITAL

    Directory of Open Access Journals (Sweden)

    Ienciu Nicoleta Maria

    2011-12-01

    Full Text Available In the classical theory of economics, capital is one of the three factors of production, in addition to land and labor, and refers in particular to buildings, equipment, and machinery etc., used for the production of other goods (the term physical capital is also used by the specialized literature (Bratianu and Jianu, 2006. The present study intend to bring to the forefront the main evalluation methods for intellectual capital, as proposed, supported and criticized at the same time by researchers and practitioners. The study offers response to the following research questions: Which are the advantages and disadvantages of the intellectual capital evaluation methods? And what are the main studies approaching the subject of intellectual capital evaluation at international level? The collection and analysis of intellectual capital evaluation models and the non-participative observation are the main instruments used to bring to the forefront the main international existing evaluation frameworks. The information sources representing the base for these researches are especially constituted by articles published in specialized magazines, both from accounting and economics fields, specialized works relevant to the reference field, legislative documents, official documents, press releases and other documents issued by various national and international bodies. The most representative studies bringing to the forefront the evaluation of intellectual capital are the ones elaborated by Mouritsen et al (Mouritsen et al, 2001, Manea and Gorgan (Manea and Gorgan, 2003, Tayles (Tayles, 2002, Tayles et al (Tayles et al, 2007. The presented approaches offer a general idea on the range of methods, disciplines and operational specializations existing for the evaluation of intellectual capital. Only one of them - Balanced Scorecard is largely used, while the rest of the methods remain too theoretical or too poorly developed to be universally accepted. We believe that

  7. Recognition of intellectual capital importance in the university sector

    Directory of Open Access Journals (Sweden)

    Yolanda Ramírez

    2013-07-01

    Full Text Available The main aim of this paper is to know the opinion of the university stakeholders regarding the importance they give to intellectual capital reporting. To this end, a questionnaire was designed and sent to every member of the Social Councils of Spanish public universities. The results of our empirical study show that the current annual accounts published by universities barely cover the information needs of the different stakeholders. These results allow us to recommend extending the limits of universities’ annual accounts so as to include the information on intellectual capital demanded by the different stakeholders. In our opinion, the traditional accounting systems do not suffice for higher education institutions, whose value creation depends more on intellectual capital type resources. Finally, this empirical study identifies which of components of intellectual capital (human, structural and relation is the most relevant for publication. The results show that the information most valued by the different stakeholder groups is that related to relational capital, followed by human and then lastly structural capital.

  8. Nursing intellectual capital theory: implications for research and practice.

    Science.gov (United States)

    Covell, Christine L; Sidani, Souraya

    2013-05-31

    Due to rising costs of healthcare, determining how registered nurses and knowledge resources influence the quality of patient care is critical. Studies that have investigated the relationship between nursing knowledge and outcomes have been plagued with conceptual and methodological issues. This has resulted in limited empirical evidence of the impact of nursing knowledge on patient or organizational outcomes. The nursing intellectual capital theory was developed to assist with this area of inquiry. Nursing intellectual capital theory conceptualizes the sources of nursing knowledge available within an organization and delineates its relationship to patient and organizational outcomes. In this article, we review the nursing intellectual capital theory and discuss its implications for research and practice. We explain why the theory shows promise for guiding research on quality work environments and how it may assist with administrative decision-making related to nursing human resource management and continuing professional development.

  9. INTELLECTUAL CAPITAL REPORTING: NEW ACCOUNTING FOR THE NEW ECONOMY

    Directory of Open Access Journals (Sweden)

    Peter Demediuk

    2002-01-01

    Full Text Available In the 'new economy', ideas, practices and innovations that arise from the creation of intellectual capital have become a pre-eminent economic resource and the basis for competitive advantage. Attempts to develop cogent accounting praxis that makes intellectual capital discussable and therefore actionable, are constrained by the granular nature of existing definitions and taxonomies of intellectual capital. As a response to this lack of clarity, a model has been proposed that maps how a group of knowledge workers characterise the drivers and outcomes of their human creativity. The model indicates that accounting must break away from the traditional frame of reference that is 'the artifact', 'the entity', 'management control' and 'uniform reporting models'. At issue is whether the same set of measurement tools can provide descriptions of reality that have meaning for the decision making of individuals, and yet provide appropriate resourcing signals, evaluative information, and signs of legitimacy that are required by institutional management and other stakeholders.

  10. INTELLECTUAL CAPITAL DALAM MENINGKATKAN DAYA SAING: SEBUAH TELAAH LITERATUR

    Directory of Open Access Journals (Sweden)

    Noorina Hartati

    2015-08-01

    Full Text Available Intellectual Capital becomes an interesting topic to discuss and to research because it provides more value for the company thereby increasing competitiveness. Therefore, it should be realized by the owners or top management that the training programs to improve employee competency needs to be improved rather than just buying land for business expansion and new machinery. Based on the research from experts proves that companies that have a more intellectual capital than its competitors the company more profitable, as well as financial performance and firm value better. Viewed from the standpoint of accounting, disclosure of intellectual capital can be seen from the financial reporting of the company through good training programs and human resource spending can increase employee competency, so that the impact effect on Free Cash Flow (FCF is risingDOI: 10.15408/etk.v13i1.1878

  11. FORMATION OF ENTERPRISE INTELLECTUAL CAPITAL IN CONTEXT OF RESOURCE THEORY

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    N. Revutska

    2013-08-01

    Full Text Available The main content of the resource theory and description of it evolution in three stages were considered in this article. The first stage was the formation of the classical concept of the resource, the second – the origin and development of the concept of core competencies and dynamic organizational capabilities, and the third is associated with the formation of the theory of resource advantages. The nature and the necessity to identify new resource elements (core competencies, dynamic capabilities and organizational routines were characterized in the context of the selected stages. The signs of sustainable competitive advantage and types of economic rents that arise on the resource base were generalized. There is a connection between resource theory and concept of knowledge management based on identification of intellectual component in the economic nature of the core competencies and organizational abilities. The basic approach to the classification of resources and their elements, which form the intellectual capital of the company was described. New elements of economic resources such as competencies, organizational abilities, rutin and elements of intellectual capital are in close connection. It is concluded that the core competencies are best developed in human client and networking elements of intellectual capital, dynamic organizational capability in innovative capital and routines in process capital of an enterprise.

  12. Leveraging intellectual capital through Lewin's Force Field Analysis: The case of software development companies

    Directory of Open Access Journals (Sweden)

    Alexandru Capatina

    2017-09-01

    Full Text Available This article presents an original conceptual framework for the strategic management of intellectual capital assets in software development companies. The framework is based on Lewin's Force Field Analysis. The framework makes it possible to assess software company managers’ opinions regarding the way driving and restraining forces affect the pillars of intellectual capital. The capacity to adapt to change is vital for companies in knowledge-intensive industries. Accordingly, this study examined a sample of 74 Romanian software development companies. The aim was to help companies benefit from managing the driving and restraining forces acting upon the pillars of intellectual capital (human, structural, and relational. The effects of the driving forces, quantified by PathMaker software's Force Field Tool, were observed to be greater than the restraining forces for each pillar of intellectual capital. This paper contributes by showing the explanatory power of this framework. The framework thus offers a tool that helps managers drive change in their organizations through effective intellectual capital management. Furthermore, this article describes how to encourage the implementation of changes that create value for software development companies.

  13. THE ROLE OF INTELLECTUAL CAPITAL IN KNOWLEDGE - BASED SOCIETY

    OpenAIRE

    Denisa-Elena Parpandel

    2013-01-01

    In a knowledge - based society, organizations undergo permanent changes and transformations, and the key factor of such changes is intellectual capital regarded as one of the most critical, yet most strategic values an organization might own. Analyzing intelectual capital and knowledge society over the last decades has primarily emerged in private companies, whereas at present there is an increasing concern in all the fields of activity. The goal of this paper is to emphasize the im...

  14. Nursing intellectual capital theory: operationalization and empirical validation of concepts.

    Science.gov (United States)

    Covell, Christine L; Sidani, Souraya

    2013-08-01

    To present the operationalization of concepts in the nursing intellectual capital theory and the results of a methodological study aimed at empirically validating the concepts. The nursing intellectual capital theory proposes that the stocks of nursing knowledge in an organization are embedded in two concepts, nursing human capital and nursing structural capital. The theory also proposes that two concepts in the work environment, nurse staffing and employer support for nursing continuing professional development, influence nursing human capital. A cross-sectional design. A systematic three-step process was used to operationalize the concepts of the theory. In 2008, data were collected for 147 inpatient units from administrative departments and unit managers in 6 Canadian hospitals. Exploratory factor analyses were conducted to determine if the indicator variables accurately reflect their respective concepts. The proposed indicator variables collectively measured the nurse staffing concept. Three indicators were retained to construct nursing human capital: clinical expertise and experience concept. The nursing structural capital and employer support for nursing continuing professional development concepts were not validated empirically. The nurse staffing and the nursing human capital: clinical expertise and experience concepts will be brought forward for further model testing. Refinement for some of the indicator variables of the concepts is indicated. Additional research is required with different sources of data to confirm the findings. © 2012 Blackwell Publishing Ltd.

  15. Intellectual capital management: An approach to organizational practices in Ecuador

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    Enrique Claver-Cortés

    2018-03-01

    Full Text Available Purpose: The present study has as its aim to identify the organizational management practices that involve intellectual capital as facilitators of innovation in its diverse formats, in Ecuador-based shrimp exporting companies. Design/methodology: The research of a qualitative nature was based on the Grounded Theory as a support for data analysis and collection. The personal interview was used in order to obtain the text corpus. The five resulting clusters served as the basis to apply inductive processes: open coding; axial coding; and selective coding, as a methodological activity meant to help interpret concepts and relationships. Findings: The organizational practices associated with intellectual capital in shrimp exporting companies are focused on structural and human capital management, where innovation has developed from the demands for the implementation of quality management systems in accordance with international regulations. Research limitations/implications:  The main contribution made by the present study lies in establishing a primary reference framework for the design of strategic alternatives that involve strengthening intellectual capital as a way to generate sustainable competitive advantages in the companies belonging to this sector. Social implications: Shrimp exports, which stand out for being one of the most significant sources of income in Ecuador, contribute to local development by means of employment generation, mainly in rural communities. The exposure to organizational routines linked to intellectual capital provides a chance to come closer to the reality of this sector. This can prove useful for executives and public policy managers to prioritize an approach which influences the generation and maintenance of competitiveness at a firm level, and also impacts on the development of the regions where such business are located. Originality/value: Faced with the absence of works applied to this sector, the present work

  16. Managing intellectual capital through a proper building configuration

    NARCIS (Netherlands)

    Appel - Meulenbroek, H.A.J.A.

    2013-01-01

    This paper takes a look at a totally different type of resource to improve the management of intellectual capital because it describes the physical work environment instead of the more often studied organisational/social work environment. It identifies physical aspects that stimulate both sharing

  17. Conceptualizing Intellectual Capital as Language Game and Power

    DEFF Research Database (Denmark)

    Jørgensen, Kenneth Mølbjerg

    2005-01-01

    Knowledge is deemed to be the increasingly important factor of production in creating economic and social value. Intellectual capital (IC) has emerged as a key concept encompassing this development. As such IC can be viewed as knowledge about knowledge, knowledge creation and how such processes...

  18. Making and Mining Intellectual Capital: Method or Madness?

    Science.gov (United States)

    Cohen, Stephen L.; Backer, Nena K.

    1999-01-01

    A process for creating and managing intellectual capital within an organization has the following stages: (1) inquire about causes and effects and infer the implications; (2) invent solutions and inspire others with a cause for change; and (3) install solutions and inspect over the long term to see what is and is not working. (JOW)

  19. On the metaphorical nature of intellectual capital: A textual analysis

    NARCIS (Netherlands)

    Dr. Daan Andriessen

    2005-01-01

    Metaphors are at the basis of our understanding of reality. Using the theory of metaphor developed by Lakoff and Johnson (1980, 1999) this paper analyses common metaphors used in the intellectual capital and knowledge management literatures. An analysis of key works by Davenport & Prusak (2000),

  20. Reconciling the Rigor-Relevance Dilemma in Intellectual Capital Research

    Science.gov (United States)

    Andriessen, Daniel

    2004-01-01

    This paper raises the issue of research methodology for intellectual capital and other types of management research by focusing on the dilemma of rigour versus relevance. The more traditional explanatory approach to research often leads to rigorous results that are not of much help to solve practical problems. This paper describes an alternative…

  1. Ideas and things: understanding the dynamic dimension of intellectual capital

    NARCIS (Netherlands)

    Christiaan Stam

    2010-01-01

    In today’s intellectual capital literature, we see a shift from identifying intangibles towards understanding the dynamics of value creation. As it is not clear what “dynamic” stands for, the aim of this explorative and conceptual paper is to contribute to a better understanding of the dynamic

  2. Downsizing?-?Intellectual Capital Performance Anorexia or Enhancement?

    Science.gov (United States)

    Williams, S. Mitchell

    2004-01-01

    The objective of this paper is to investigate if downsizing contributes to, or impedes, a firm's intellectual capital performance (ICE) based on a longitudinal analysis of 56 United States publicly listed companies that significantly downsized their workforce during the mid-1990s. Empirical analysis indicates that for the majority of firms, ICE…

  3. Technology management of intellectual capital in the organization.

    OpenAIRE

    Бех, Юлія Володимирівна

    2014-01-01

    The article defined the totality of organizational tools methodological knowledge management, consisting of technologies, systems and methods. Revealed knowledge management software, formal and informal tools of intellectual capital management organization. By formal tools include expert control systems, artificial intelligence, automated decision-making systems, decision support systems and support systems work with clients. Informal tools (training, cross-functional project teams and intra)...

  4. A theoretical intellectual capital model applied to cities

    Directory of Open Access Journals (Sweden)

    José Luis Alfaro Navarro

    2013-06-01

    Full Text Available New Management Information Systems (MIS are necessary at local level as the main source of wealth creation. Therefore, tools and approaches that provide a full future vision of any organization should be a strategic priority for economic development. In this line, cities are “centers of knowledge and sources of growth and innovation” and integrated urban development policies are necessary. These policies support communication networks and optimize location structures as strategies that provide opportunities for social and democratic participation for the citizens. This paper proposes a theoretical model to measure and evaluate the cities intellectual capital that allows determine what we must take into account to make cities a source of wealth, prosperity, welfare and future growth. Furthermore, local intellectual capital provides a long run vision. Thus, in this paper we develop and explain how to implement a model to estimate intellectual capital in cities. In this sense, our proposal is to provide a model for measuring and managing intellectual capital using socio-economic indicators for cities. These indicators offer a long term picture supported by a comprehensive strategy for those who occupy the local space, infrastructure for implementation and management of the environment for its development.

  5. Discourses of transparency in the Intellectual Capital reporting debate

    DEFF Research Database (Denmark)

    Nielsen, Christian; Madsen, Mona Toft

    debate, we identify a movement from generic reporting models to frameworks based on management defined information. The latter discourse argues that transparency is a question of providing fewer, more structured disclosures as well as focusing on illustrating flows, e.g. of intellectual capital and value...

  6. Measuring Strategic Value-Drivers for Managing Intellectual Capital

    Science.gov (United States)

    Bose, S.; Oh, K. B.

    2004-01-01

    In an evolving business environment characterised by globalisation and a challenging competitive paradigm, it is imperative for strategic management processes to focus on the financial perspectives of value and risk in intellectual capital to create sustainability in long-term value. This paper presents the key issues pertaining to the strategic…

  7. The influence of organizational culture on intellectual capital

    Directory of Open Access Journals (Sweden)

    Maria Amalia Trillo

    2007-07-01

    Full Text Available This paper tries to analyse the connection between organizational culture and intellectual capital. Nowadays, the possibility of incorporating cultural capital as a factor that distinguishes the strategic–social concept of intellectual capital in the actual knowledge society is being studied. In order to this, the elements that form organizational culture in each one of the five capitals of the “Intellectus Model” have been selected. They constitute an independent capital called cultural capital. A suggestion for the future is the possibility of creating a new model. Its peculiarity is the cultural capital incorporation as a distinguishing component. This would allow relating the intangible assets elements and variables depending on the organizational culture context. It is necessary to consider than this proposal must take into account the culture as a key element, in which is based the internal logic of the model. It also provides it with the necessary dynamic structure in a competitive and changing society as ours is.

  8. Strength in nursing leadership: the key to the evolution of intellectual capital in nursing.

    Science.gov (United States)

    Davidson, Donna

    2007-01-01

    Intellectual capital, what does it mean? After reading several articles on the subject, I found the perfect definition by Leif Edvinsson, the chief architect behind a dynamic and holistic reporting model. According to the model, the hidden factors of human and structural capital, everything that gets left behind when the employee goes home added together comprises intellectual capital. "Human Capital is defined as the combined knowledge, skill, innovativeness, and ability of the company's individual employees to meet the task at hand. It also includes the company's values, culture, and philosophy. Human capital cannot be owned by the company" (Bontis N. Assessing knowledge assets: a review of the models used to measure intellectual capital. Int J Manag Rev. 3(1):41-60). Today there seems to be an extraordinary value being placed on what people know, and yet knowing doesn't always translate into action. The action most often occurs when social connections are strong and numerous so that trust is built and information flows. This article will address how nursing leadership is critical to unleashing the human capital inside every staff nurse.

  9. Is there any relation between intellectual capital and the capital structure of a company? The case of Polish listed companies

    Directory of Open Access Journals (Sweden)

    Monika Bolek

    2016-09-01

    Full Text Available This study investigates the relationship of the intellectual capital of a company (proxied by its intangible assets, with leverage and equity and capital structure. Our empirical results indicate that there is a negative relation between the intellectual capital (intangible assets of a company and its leverage based on the Warsaw Stock Exchange main market and NewConnect alternative market. Moreover, the equity capital is found positively related to the level of intangibles in each of the two markets. These results support the thesis that intellectual capital (intangible assets influences the capital structure of a company.

  10. THE ROLE OF INTELLECTUAL CAPITAL IN KNOWLEDGE - BASED SOCIETY

    Directory of Open Access Journals (Sweden)

    Denisa-Elena Parpandel

    2013-01-01

    Full Text Available In a knowledge - based society, organizations undergo permanent changes and transformations, and the key factor of such changes is intellectual capital regarded as one of the most critical, yet most strategic values an organization might own. Analyzing intelectual capital and knowledge society over the last decades has primarily emerged in private companies, whereas at present there is an increasing concern in all the fields of activity. The goal of this paper is to emphasize the importance of intellectual capital as a source of innovation and novelty used to create competitive advantages for organizations in the era of knowledge where man must rely on intellect, intuition and creativity. The present paper is an exploratory endeavour based on the qualitative method as various information sources are resorted to in order to conceptualize the terms of intellectual capital and knowledge society: specialty literature, case studies, mass-media articles, reports of in-field organizations etc. Organizations should use all the tangible or non-tangible resources they have in order to secure their success and also to build a knowledge society which involves going a long way, based on an ample, complex process where innovation has a major role and a global nature.

  11. The Contribution of Intellectual Capital to Value Creation

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    Elena Shakina

    2013-12-01

    Full Text Available This paper studies the marginal contribution of intellectual capital (IC components to company value using a hedonic pricing framework. The ANOVA is used to identify group differences among different national markets and industries. Two models have been developed to reflect the time effect: one related to the immediate creation of value and another for the long term. As could be expected, the contribution of IC to companies’ value creation differs significantly between countries and industries. Both models, short- and long-term, are significant and with a normal explanatory power. We have found both positive and negative coefficients. Human capital plays a critical positive role in value creation in the short term. Structural and relational capital becomes more relevant in the long term. However, in the long term, the results obtained regarding the effect of human capital are unclear.

  12. Intellectual Capital: A Focus on Human Capital Reporting Practices of Top Malaysian Listed Companies

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    Norhayati Mat Husin

    2013-07-01

    Full Text Available 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.Keywords: Human capital, intellectual capital, Malaysia

  13. INTELLECTUAL CAPITAL: PERLAKUAN, PENGUKURAN DAN PELAPORAN (SEBUAH LIBRARY RESEARCH

    Directory of Open Access Journals (Sweden)

    Tjiptohadi Sawarjuwono

    2003-01-01

    Full Text Available The changing paradigm from labor based business to knowledge based business has made an inclusion of human resources into an income statement. Among intangible assets, human resources, which is called intellectual capital (IC, becomes the core asset in a company. IC consists three basic elements, they are human capital, structural capital and customer capital. In fact, these are the real power of the company in producing, developing, and bringing the company to the future. Accordingly proponents agree to disclose these on the income statement. Unfortunately, accounting practice has not accounted for them. Whilst, IC describes the creation values, accounting practice does not have tools to identity, measures and disclose them on the annual reports. Therefore this research attempts to provide ideas and open nuance for accountants. This research employ a thick library research, an alternative research methodology that suitable to answer the research question. This research is conducted in depth discourse producing some methods for measuring and reporting IC that are practiced recently. The study concludes that methods of measurement IC have been classified into a financial and non-financial measurement. For the reporting purposes, it is needed a supplement to the income statement consisting an intellectual capital statement.

  14. The Effect of Intellectual Capital on Cost of Finance and Firm Value

    OpenAIRE

    Mohsen Iranmahd; Mahmoud Moeinaddin; Nasim Shahmoradi; Forough Heyrani

    2014-01-01

    In today's knowledge-based industry, the role of intellectual capitals in creating value for the business units is more effective than financial capitals. The accounting system plays a crucial role in finding appropriate strategies for achieving suitable methods of evaluating intellectual capitals. One of the most significant shortcomings of traditional accounting systems is that it doesn't reflect the intellectual capital value in financial reports of business units. Collecting the data from...

  15. Intellectual Capital and Innovation Performance: Empirical Evidence in the Turkish Automotive Supplier

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    Muammer Zerenler

    2008-12-01

    Full Text Available The purpose of this study was to investigate the influence of intellectual capital of Turkish automotive supplier industry upon their innovation performance. This study showed that three types of intellectual capital – employee capital, structural capital, and customer capital – had a significantly positive relationship with innovation performance. Moreover, the results also indicated that the higher the growth rate of an industry, the stronger were the positive relationships between three types of intellectual capital and innovation performance. Besides, customer capital was the greatest among these three types of intellectual capital in Turkish automotive supplier industry, employee capital was the next, and structural capital was the least. This shows two points; first, Turkish automotive supplier industry emphasized the interactive “relations” with their suppliers, clients, and partners; second, it was imperative for Turkish manufacturing enterprises to develop their structural capital to increase their innovation performance.

  16. Intellectual Capital and Intangible Assets Analysis and Valuation

    Directory of Open Access Journals (Sweden)

    Ion Anghel

    2008-03-01

    Full Text Available Today the intellectual capital is a key factor in company’s profitability. Two major forces have driven the high performance workplace over the past two decades: globalization and increasing in technological changes. In this environment, the intellectual capital and intangible assets is fundamental to success. In the new economic competition, knowledge assets provide a sustainable competitive advantage. The measurement is fundamental to support management decision in allocation investment and investor’s decision regarding the value versus price. In our research we consider a group of Romanian listed companies on Bucharest Stock Exchange and analyze the importance of intangible value into the total market value of the equity. From accounting point of view the importance of intangible assets is very low but from the market evidence was indicated 47% importance of intangible value in total market value for the Romanian listed companies.

  17. Intellectual Capital and Predefined Headings in Swedish Health Care Sector

    Directory of Open Access Journals (Sweden)

    Terner Annika

    2017-01-01

    Full Text Available The heavily decentralized Swedish health care sector is facing massive challenges, e.g. to even out differences in health care performance. Intellectual Capital can partly be used to explain these differences. In the research field it is difficult to find contributions regarding the study of intellectual capital management in the health care sector and there is also a lack of studies on semantic interoperability. It is semantic interoperability which allows the right information to be available to the right people at the right time across products and organizations. Structured and standardized headings can be a tool to enable semantic interoperability. The aim of this article is to argue for predefined headings as intellectual capital and as base for a national shared and standardized terminology in the health care sector. The study shows that there is a lack of national management of predefined headings deployed in both electronic health records and national quality registries. This lack causes multiple documentation which is time-consuming, impacts health professionals’ workloads, data quality and partly the performance of health care. We argue that predefined headings can be a base for semantic interoperability and that there is a need for the management of predefined headings on a national level.

  18. Economic intelligence and intellectual capital in agriculture competitiveness: Case study

    Directory of Open Access Journals (Sweden)

    Nešković Slobodan

    2016-01-01

    Full Text Available The process of globalization in the last few decades conditioned the many technological, economic and social changes which have transformed the world market of agricultural products and the impact on the competitive environment. In the modern world, creating material value in agricultural production more and more the result of the intangible factors and production is increasingly based on knowledge, skills and innovation of employees. In the industrial age the necessary resources to achieve competitive advantages were capital, natural resources and work, while in today's knowledge-based economy the importance is on the information, innovation, knowledge, intellectual capital and intellectual property - that have become the foundation of creating all other values. These values are, because of their great importance in achieving the modern competitive advantages, very often the target of economic intelligence and therefore require all available forms of protection. The sector of agricultural production can make a significant contribution to improving the overall national competitiveness if it is based on intellectual capital as evidenced by the country with highly developed agriculture. However, by observing global changes can be concluded that Serbia in this sector has unused potential for growth and development.

  19. System dynamics modelling and simulating the effects of intellectual capital on economic growth

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    Ivona Milić Beran

    2015-10-01

    Full Text Available System dynamics modelling is one of the best scientific methods for modelling complex, nonlinear natural, economic and technical system dynamics as it enables both monitoring and assessment of the effects of intellectual capital on economic growth. Intellectual capital is defined as “the ability to transform knowledge and intangible assets into resources to create wealth for a company and a country.” Transformation of knowledge is crucial. Knowledge increases a country’s wealth only if its importance is recognized and applied differently from existing work practices. The aim of this paper is to show the efficiency of modelling system dynamics and simulating the effects of intellectual capital on economic growth. A computer simulation provided a mathematical model, providing practical insight into the dynamic behavior of the observed system, i.e. the analysis of economic growth and observation of mutual correlation between individual parameters. The results of the simulation are presented in graphical form. The dynamic model of the effects of intellectual capital on Croatia’s economic growth has been verified by comparing simulation results with existing data on economic growth.

  20. Intellectual Capital Disclosure at Czech Public Universities in Relation to the Stakeholder Information Need

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    Kateřina Kuralová

    2016-01-01

    Full Text Available The purpose of this paper is to examine the extent and quality of intellectual capital disclosure at Czech public universities in relation to information need of identified stakeholders – students. This research is based on the theoretical framework for voluntary intellectual capital disclosure, the proposed intellectual capital disclosure index, the identification of stakeholders including their information need as well as the content analysis of the universities’ annual reports has been applied. The quality of disclosed information on intangible resources in public universities in the Czech Republic is in the middle level. In the highest quality is disclosed relational capital, followed by structural and human capital. Information need of students is highest for information falling under the relational capital followed by structural capital and human capital. This study opens new approach regarding intellectual capital disclosure including suggested recommendations for Czech public universities, as there was no research related to the issue conducted in the past.

  1. A Fuzzy Rule-Based Expert System for Evaluating Intellectual Capital

    Directory of Open Access Journals (Sweden)

    Mohammad Hossein Fazel Zarandi

    2012-01-01

    Full Text Available A fuzzy rule-based expert system is developed for evaluating intellectual capital. A fuzzy linguistic approach assists managers to understand and evaluate the level of each intellectual capital item. The proposed fuzzy rule-based expert system applies fuzzy linguistic variables to express the level of qualitative evaluation and criteria of experts. Feasibility of the proposed model is demonstrated by the result of intellectual capital performance evaluation for a sample company.

  2. The role of HRM practices in building intellectual capital in knowledge-based teams

    DEFF Research Database (Denmark)

    Jørgensen, Frances; Becker, Karen

    2013-01-01

    In this paper, we investigate the ways HRM systems support development of intellectual capital in teams in three case studies of knowledge-intensive firms (KIFs) in Denmark. By focusing on team composition and structure, findings build on the rapidly growing body of literature on HRM’s role....... The findings also have managerial implications regarding the need to align team composition and structure, HRM systems, and intellectual capital focus to support development of team-based intellectual capital....

  3. INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING

    Directory of Open Access Journals (Sweden)

    Nisa Ayu Castrena Dewi

    2017-03-01

    Full Text Available Company competition ability was not only in the assets ownership but also in the innovation, informationsystem, organization management and resources, including the importance of knowledge assets in the company.One of the approaches used in assessment and measuring of knowledge assets was Intellectual Capital(IC which used model namely Value Added Intellectual Coefficient (VAICTM and also used per IC componentnamely Value Added Capital Employed (VACA, Value Added Human Capital (VAHU and StructuralCapital Value Added (STVA. This research aimed to investigate the intellectual effect toward firm value withreturn on assets as the intervening variable. The samples of this research were pharmacy companies listed inBEI. The samples were selected by using purposive sampling method and there were 24 observation data. Thehypotheses of this research used path analysis, simple linear regression and double linear regression. Theresult of this research showed that IC had a positive significant effect toward Return on Assets as. IC did nothave a direct effect toward firm value. It influenced indirectly toward firm value with Return on Assets as theintervening variable, simultaneously or partially. VACA, VAHU and STVA did not have an effect towardReturn on Assets of a firm simultaneously or partially. VACA, VAHU and STVA did not have an effect onfirm value.

  4. The effects of intellectual capital on financial performance: A case study of petrochemical and pharmaceutical firms

    Directory of Open Access Journals (Sweden)

    Naser Azad

    2012-04-01

    Full Text Available There is no doubt that traditional accounting does not provide actual value of assets since they only measure tangible assets. Intellectual capital provides a new concept for measuring actual value of the assets and we can calculate future values of the firm. In this paper, we first calculate intellectual capital based on the ratio of market value/book value for three years period. Then we investigate the relationship between intellectual capital and growth rate of intellectual capital as well as financial performance of some publicly traded petrochemical and pharmaceutical firms. The results of our survey indicate that there is a positive relationship between intellectual capital and equity growth with EVA and return of assets. However, there is no meaningful relationship between intellectual assets with net earnings.

  5. THE EFFECT OF FIRM CHARACTERISTIC ON INTELLECTUAL CAPITAL DISCLOSURE IN ISLAMIC BANKING: EVIDENCE FROM ASIA

    Directory of Open Access Journals (Sweden)

    Tri Damayanti

    2014-03-01

    Full Text Available This research aims to investigate the relationship between firm’s characteristic (firm size, profitability, leverage, and company age and intellectual capital disclosure. This research also uses control variables such as board size, firm’s audit, and role of duality. Sample in this research are 34 Islamic bank’s annual reports collected by pooled data. Dependent variable in this research is intellectual capital disclosure. Dependent variable is measured by content analysis method. Content analysis is supported by disclosure index that measured variety of intellectual capital disclosure. It is also supported by word count that represented volume of intellectual capital disclosure respectively. Independent variable in this research are firm’s characteristic, consists of firm size, profitability, leverage, and company age. Data are analyzed by using SPSS program 16.00 version. Result of analysis indicates that there exist a significant relationship between variety of intellectual capital disclosure with all firm characteristic except for firm’s size. In other side, there is significant association volume of intellectual capital disclosure with all firm’s characteristic except for profitability. The influence of firm characteristic on intellectual capital mechanism on human, structural, and relational capital disclosure, based on two matrixes, is also explored.Keywords : Firm Characteristic, Intellectual Capital Disclosure, Content Analysis, Islamic Banking

  6. Management of intellectual capital and its influence on personnel economic performance

    Directory of Open Access Journals (Sweden)

    mahmoud Gholami Karin

    2016-02-01

    Full Text Available Studies have shown that, knowledge is an effective source for increasing personnel economic performance. Basically, managers of companies by considering prevailing economic conditions are forced to correct and improve methods of production, marketing, and innovation and ultimately increase economic productivity. One of the main ways to improve economic growth and increase competitive advantage, for factories is the use of creative thinking that it without the recognition and management of intellectual capitals will not be possible. The main objective of present research is to study the influence of intellectual capital components on economic performance of companies working in Saipa Automotive Manufacturing Group. Also determine relation between components of intellectual capital together. Components of intellectual capital (human, structural, and relational capital are independent variables and personnel economic performance is considered as a dependent variable. Multiple regression analysis has used for study the influence of components of intellectual capital on personnel economic performance. For test of relation between components of intellectual capital together, have used Pearson correlation analysis and for test of model has used structural equation modeling. The collected data were analyzed with the SPSS and Lisrel software, and finally the relationship between intellectual capital components were confirmed and it has been determined that relational and structural capital directly and human capital, indirectly, impress personnel economic performance in Saipa Automotive Manufacturing Group.

  7. Intellectual capital and financial performance: A study of the Turkish Banking Sector

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    Nasif Ozkan

    2017-09-01

    Full Text Available The purpose of this study is to analyze the relationship between the intellectual capital performance and financial performance of 44 banks operating in Turkey between 2005 and 2014. The intellectual capital performance of banks is measured through the value added intellectual coefficient (VAIC methodology. The intellectual capital performance of the Turkish banking sector is generally affected by human capital efficiency (HCE. In terms of bank types, development and investment banks have the highest average VAIC. When VAIC is divided into its components, it can be observed that capital employed efficiency (CEE and human capital efficiency (HCE positively affect the financial performance of banks. However, CEE has more influence on the financial performance of banks compared to HCE. Therefore, banks operating in the Turkish banking sector should use their financial and physical capitals if they wish to reach a higher profitability level.

  8. Pengaruh Intellectual Capital Terhadap Produktivitas, Profitabilitas, Nilai Pasar Pada Perusahaan Manufaktur Di Bursa Efek Indonesia

    Directory of Open Access Journals (Sweden)

    Eva Wany

    2010-10-01

    Full Text Available The research to testing and analysis the influence of intellectual capital to productivity, profitability, market value, to testing and analysis the influence of intellectual capital to market value with productivity as intervening variable, to testing and analysis the influence of intellectual capital to market value with profitability as intervening variable of manufacture company listed in Indonesia Stock Exchange. The sample of this study consists of 48 financial company listed in Indonesia Stock Exchange in period 2005-2007. The research data is analysis by using descriptive technique and tested by using using multiple regression analysis. Result of test of simple linier regression model proves that intellectual capital influence does not productivity, intellectual capital influence to profitability, intellectual capital influence to market value, intellectual capital influence to market value with productivity as intervening variable but direct influence productivity don't overweening influence to market value, intellectual capital influence to market value with profitability as intervening variable and direct influence profitability to market value statistically proven signifikan.

  9. Value Innovation in Hospital: Increase Organizational IQ by Managing Intellectual Capitals.

    Science.gov (United States)

    Karami, Mahtab; Torabi, Mashallah

    2015-02-01

    Hospital is a complex organization rich in intellectual capitals. Effective management of these assets in line with innovating value to reach strategic goals and objectives can lead to increasing organizational IQ. In hospital with high organizational IQ, Increasing syntropy in intellectual capitals can convert it to an agile, learner, innovative, and smart organization.

  10. Benchmarking in the National Intellectual Capital Measurement: Is It the Best Available Approach?

    Science.gov (United States)

    Januškaite, Virginija; Užiene, Lina

    2016-01-01

    Sustainable economic development is an aspiration of every nation in today's knowledge economy. Scientists for a few decades claim that intellectual capital management is the answer how to reach this goal. Currently, benchmarking methodology is the most common approach in the national intellectual capital measurement intended to provide…

  11. Value Innovation in Hospital: Increase Organizational IQ by Managing Intellectual Capitals

    Science.gov (United States)

    Karami, Mahtab; Torabi, Mashallah

    2015-01-01

    Hospital is a complex organization rich in intellectual capitals. Effective management of these assets in line with innovating value to reach strategic goals and objectives can lead to increasing organizational IQ. In hospital with high organizational IQ, Increasing syntropy in intellectual capitals can convert it to an agile, learner, innovative, and smart organization. PMID:25870494

  12. Customer relationship management captures intellectual capital for increased competitiveness

    Directory of Open Access Journals (Sweden)

    C. R. Van Zyl

    2005-12-01

    Full Text Available Today, with regards to tangible assets, the corporate playing field has become more or less level with competing organisations producing very similar products and services. The key differentiator for an organisation's offerings now depends upon an organisation's ability to capture and leverage intellectual capital (IC, and especially customer IC. Customers are an invaluable source of two kinds of IC: transactional and innovative. An organisation must implement customer relationship management (CRM initiatives in order to develop and maintain good relationships with customers and in so doing, be able to capture IC. This IC will enable an organisation to be more responsive to new and changing customer needs and preferences and to be better able to customize products and services according to more specific customer profiles: ultimately leading to increased market share, profitability and overall strategic competitiveness. The purpose of this article is to determine how good customer relationships allow for the capture and subsequent leveraging of customer IC for increased competitiveness. In order to fulfill this purpose, the concept of CRM is explored as well as how CRM allows for the capture of both transactional and innovative capital. The strategic benefits of the application of customer IC are then explored, together with an exposition of the CRM implementation challenges facing those organisations that wish to implement a CRM program to capture and leverage customer IC for increased competitiveness. This exploration involved an examination of contemporary literature, theories and business cases and subsequently revealed that CRM is a vital discipline/philosophy that must be implemented by any organisation wishing to achieve greater market efficiency and competitiveness. This competitiveness can only be achieved through the carefully managed unlocking, sharing and leveraging of both transactional and innovative customer intellectual capital.

  13. Intellectual capital disclosure and corporate governance structure among Malaysian government-linked companies

    Directory of Open Access Journals (Sweden)

    Rashidah Abdul Rahman

    2013-11-01

    Full Text Available This study examines the level of intellectual capital disclosure among the 32 Malaysian GLCs by comparing with the Non-GLCs for the period 2007-2009. In addition, this study also investigates the impact of board structure on the intellectual capital disclosure of Malaysian GLCs. The board structure mechanisms comprise; board composition, role duality, board size and cross directorship. The control variables consist of the company-specific characteristics –leverage, profitability and age of the company. The content analysis is used to extract the intellectual capital disclosure items from the annual report. The results show that the GLCs disclosed more intellectual capital information than Non-GLCs. Board size and leverage are significant and positively related to the intellectual capital disclosure of Malaysian GLCs.

  14. Impact of gender and ethnic composition of South African boards of directors on intellectual capital performance

    Directory of Open Access Journals (Sweden)

    J-L. W. Mitchell Van der Zahn

    2006-01-01

    Full Text Available This study examines the association between the gender and ethnic composition of boards of directors and firm performance in a transitional nation. In contrast to prior research that largely focuses on firm performance within a financial context, this study concentrates on intellectual capital performance. Using data collected from 84 South African, empirical results indicate a positive association between the percentage of female and non-white directors on the board and a firm’s intellectual capital performance. Additional analysis shows the designation of female directors as an insider has a negative effect of intellectual capital performance. Designation of female and non-white directors as outsiders, meanwhile, has a positive influence on a firm’s intellectual capital performance. Finally, there was no association between the percentage of non-white inside directors on the board and intellectual capital performance.

  15. Research on the National Culture–Intellectual Capital Inter-Relationship in EU Countries

    Directory of Open Access Journals (Sweden)

    Ioan-Franc Valeriu

    2013-12-01

    Full Text Available the paper aims at identifying the type and the intensity of the relationship between the national culture dimension and the intellectual capital dimension. The purpose of the paper is to analyse the correlations of the national culture dimensions, based on the Geert Hofstede approach, with the three dimensions of the intellectual capital within the EU countries. The research procedures were: content analysis of the most representative models and methodologies for evaluating the intellectual capital and the national culture dimensions, and correlation analysis. The main outcome of our research reveals the influence of the national culture on the intellectual capital performance. It also shows that some dimensions of the national culture, such as Individualism versus Collectivism and Indulgence versus Restraint, correlate positively with the intellectual capital, while other dimensions, such as Power Distance and Uncertainty Avoidance correlate with it negatively.

  16. Does Intellectual Capital Disclosure Matter for Audit Risk? Evidence from the UK and Italy

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    Chiara Demartini

    2016-08-01

    Full Text Available Disclosure theory argues that better information quality reduces audit risk, by decreasing information asymmetry in the market and consequently, information risk for firms. Extant literature on voluntary disclosure analyzes the relationships between Corporate Social Responsibility (CSR and audit risk, finding that auditors charge lower fees and issue less going concern opinions to firms with good CSR performance. In this study, we test the relationship between intellectual capital disclosure (ICD and audit risk and we assess the effect of ICD and audit risk on audit fees. To do so, we use data from the ESG Asset4 database (Thomson Reuters Datastream on 166 UK and 27 Italian listed firms that issue stand-alone social and intellectual capital statements. The audit risk is measured from both a qualitative and a quantitative perspective. Panel data analysis on 2004–2011 years has been used to test our research hypotheses. Empirical findings from a sample of UK and Italian listed companies show that auditors estimate a lower qualitative risk, albeit a higher quantitative one, for those companies reporting higher ICD scores, compared to those ones with lower disclosure scores on the intellectual capital. Furthermore, we find that reputation risk contributes to the relationship between ICD and audit risk.

  17. Intellectual capital in the Slovenian hotel industry before and after entry into the EU

    OpenAIRE

    Nemec Rudež, Helena

    2007-01-01

    The intellectual capital in the Slovenian hotel industry has been improved in the past few years what is extremely desirable and necessary since today the Slovenian hotel industry is facing increased competition in the enlarged European single market. The paper presents an empirical analysis of the development of intellectual capital in the hotel industry in Slovenia between 2003 and 2006. In this period of time Slovenia entered the European Union (EU). The results show progress of intellectu...

  18. Investigating the effects of intellectual capital on organizational performance measurement through organizational learning capabilities

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    Nabi ollah Nejatizadeh

    2013-01-01

    Full Text Available During the past few years, there have been growing interests on intellectual capital due to industrial changes on the market. Thus, identifying different ways to create, manage, and evaluate the impact of intellectual capital has remained an open area of research. One of the most important organizational capabilities, which could help organizations create and share knowledge is to effectively use knowledge to create competitive advantage. The primary objective of this study is to investigate the effects of intellectual capital on other components and their impacts on organizational learning capability. The statistical population includes 500 employees of an Iranian organization. The study uses a sample size including 273 people using Morgan statistical table and Cronbach's alpha is calculated as 0.838. The results of this survey indicate that human capital, relational capital and learning capabilities have positive impact on organizational performance. In addition, relational capital positively impacts learning capability and human capital influences positively on relational capital.

  19. Corporate governance, intellectual capital and performance: Evidence from the public sector in the GCC

    Directory of Open Access Journals (Sweden)

    Udo Braendle

    2017-09-01

    Full Text Available This unique study tries to link corporate governance, intellectual capital and organizational performance in the public sector in the Gulf Cooperation Council (GCC. To do so we collected data from 371 managers in public entities within the GCC region. Our findings indicate the importance of corporate governance (in form of human, social and structural capital to enhance performance in the public sector. Not only have those, results showed that the examined forms of capital are interrelated. We therefore support earlier findings that attribute impact of intellectual capital variables on performance. These results are highly relevant within the context of the GCC public sector. The findings of the papers help both, scholars and practitioners: the findings of the paper help to better understand the links between corporate governance and intellectual capital. Further, the study provides – based on GCC public sector data - the unique opportunity to see the interrelationships between corporate governance, intellectual capital and performance within the GCC public sector

  20. The impact of intellectual capital on performance: Evidence from the public sector

    OpenAIRE

    Assaad Farah; Shadi Abouzeid

    2017-01-01

    This paper investigates the influence of intellectual capital on organizational performance in the public sector and studies the interconnections between intellectual capital variables within the latter setting. It follows a quantitative research approach where data was collected from 371 employees in a public entity within the Gulf Cooperation Council (GCC) region. The findings highlight the importance of human, social and organizational capital in enhancing performance in the studied organi...

  1. Knowledge Management and Intellectual Capital: Establishing a Field of Practice

    DEFF Research Database (Denmark)

    and techniques involving many different management areas have been introduced. Taking a variety of angles and perspectives this book shows how knowledge management is actually practised in many different European firms. By focusing on knowledge, new dimensions of well-known management principles and concepts......Evidence in recent years of increasing interest in knowledge and how to manage it can be observed not only in the management literature but also in companies. The introduction of new views has taken place under headings such as "knowledge management" and intellectual capital. Several new methods...... emerge. Leading researchers and experts from European business schools offer new insight into the range of practical problems that can be addressed and methods that can be applied when knowledge is put on the management agenda....

  2. Enhance hospital performance from intellectual capital to business intelligence.

    Science.gov (United States)

    Karami, Mahtab; Fatehi, Mansoor; Torabi, Mashallah; Langarizadeh, Mostafa; Rahimi, Azin; Safdari, Reza

    2013-01-01

    Business intelligence (BI) refers to technologies, tools, and practices for collecting, integrating, analyzing, and presenting large volumes of information to enable better decision making. The aim of this study is to provide a general overview of BI and its impacts on improving hospital performance. In this paper, literature is reviewed on the concept, classification, and structure of intellectual capital and BI. Research on the building of BI and its impact on the performance of hospitals are briefly summarized. Some areas in healthcare which can utilize BI benefits, including radiology, are also discussed. Used properly, BI is an effective communication tool that can enable hospitals to reach strategic goals and objectives and can also help eliminate information asymmetry.

  3. Intellectual Capital Based Management Accounting System For Creative City

    Directory of Open Access Journals (Sweden)

    Daryanto Hesti Wibowo

    2015-08-01

    Full Text Available This study will discuss the problem of how the management accounting system can meet the needs of high quality information to its users in managing creative city for the decision making process. A well-organized management of creative city is needed to overcome the problems of the city to become an innovative place in the development of urban socio-economic life. Accounting management system plays an important role in promoting accountability efficiency and effectiveness of the creative city manager. Intellectual capital accounting makes management becomes more proficient in decision-making through the formulation of different management accounting concepts from financial accounting perspective the concept of connectivity and networking within the organization thereby increasing the relevance of management accounting management accounting that meet the manager needs for managing creative city.

  4. Intellectual Capital: A Focus on Human Capital Reporting Practices of Top Malaysian Listed Companies

    Directory of Open Access Journals (Sweden)

    Norhayati Mat Husin

    2011-04-01

    Full Text Available 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.

  5. The impact of intellectual capital on firm performance: Evidence from Tehran Stock Exchange

    Directory of Open Access Journals (Sweden)

    Mehran Matinfard

    2015-11-01

    Full Text Available The aim of the present research is to study the relationship between intellect capital components and performance evaluation indicators. For measuring intellectual capital, the study uses Pulic’s method [Pulic, A. (2000. VAIC™–an accounting tool for IC management. International Journal of Technology Management, 20(5-8, 702-714.], which consists of three components of physical capital efficiency, human capital efficiency and structural capital efficiency. In the present study first, the value of the intellectual capital of the companies listed on Tehran Stock Exchange over the period 2006-2012 is calculated. Next, the relationship between the components of intellectual capital and financial return of the companies are evaluated. For calculating the financial performance 8 performance indicators in 5 groups presenting market value, profitability, activity, capital return, orientation on value creation are used. In the present research the statistical method used for data analysis is multiple regression and correlation coefficients. The selected sample of research includes 73 companies in continuous way for a time period of 7 years and the size of the company has been considered as a control variable. The findings indicate a positive and significant relationship between intellectual capital and financial performance of companies and a positive effect of the size of company on availability rate of intellectual capital and financial performance of a company.

  6. Leveraging Social Capital of Individuals with Intellectual Disabilities through Participation on Facebook.

    Science.gov (United States)

    Shpigelman, Carmit-Noa

    2018-01-01

    Participation in social networking sites has considerable potential to leverage the individual's social capital, including persons with intellectual disabilities, whose real-world social networks are fairly limited. This study aimed to understand how individuals with intellectual disabilities use Facebook to access social capital benefits, if at all. Qualitative interviews and observations were conducted with 20 adult Facebook users with intellectual disabilities. The online participation enhanced their bonding social capital as well as contributed to their psychological well-being through increasing their online visibility, popularity and sense of belonging. At the same time, they experienced stress and frustration due to usage difficulties, which prevented them from enhancing their bridging social capital. Participation in social networking sites may also leverage bridging social capital of persons with intellectual disabilities, but they need a more accessible platform and ongoing support to ensure safe and fruitful participation. © 2016 John Wiley & Sons Ltd.

  7. Evaluating the Intellectual Capital of Technology Transfer and Learning Public Services

    Directory of Open Access Journals (Sweden)

    Michele Grimaldi

    2013-03-01

    Full Text Available Since the rise of the knowledge‐based economy, many worldwide companies have begun to deal with different frameworks to manage and evaluate the performance of intellectual capital, especially in the area of knowledge management services. This paper presents a novel conceptual model aiming to support management in evaluating and prioritizing their intellectual capital competitive core competences. Based on the analytic hierarchy process, the model analyses interdependences among intellectual capital elements and determines the impacts of core competences on organizational performance. To validate the model, it is empirically applied in the Technology Transfer Unit of the Italian national agency for new technologies, energy and economic development.

  8. The Role of Intellectual Capital and Entrepreneurial Characteristics as Innovation Drivers

    Directory of Open Access Journals (Sweden)

    Nadia Ugalde-Binda

    2014-05-01

    Full Text Available Innovation and entrepreneurship are essential organizational strategies to find a way out of the world crisis affecting today’s firms. Thus, the study of how organizational factors, like intellectual capital or entrepreneur characteristics, affects the success of an innovative entrepreneurial project is of utmost importance in helping current organizations find a solution to this problem. Intellectual capital involves investment in human, structural and relational capital. Consequently, our research goal centres on analyzing the influence of intellectual capital as well as the personal characteristics of entrepreneurs on the innovation results. This phenomenon remains unexplored in the case of micro and small firms. Our paper focuses on a particular context where small firms represent a key role in the industry: the case of Costa Rica. We used both quantitative and qualitative methodologies in order to develop the analysis. Our first results show a positive and significant relationship between structural and relational capital and innovation results; also, we can observe a positive relationship between a general measure of intellectual capital and innovation results. The case study illustrates how human capital and, specifically, the characteristics of the entrepreneur have an important influence on firm results. Our work contributes to show the relevance of intellectual capital on innovation success, and results encourage practitioners to invest in structural and relational capital and also improve the degree of planning of activities to obtain better results in the long term.

  9. Intellectual capital in the healthcare sector: a systematic review and critique of the literature.

    Science.gov (United States)

    Evans, Jenna M; Brown, Adalsteinn; Baker, G Ross

    2015-12-15

    Variations in the performance of healthcare organizations may be partly explained by differing "stocks" of intellectual capital (IC), and differing approaches and capacities for leveraging IC. This study synthesizes what is currently known about the conceptualization, management and measurement of IC in healthcare through a review of the literature. Peer-reviewed papers on IC in healthcare published between 1990 and 2014 were identified through searches of five databases using the following key terms: intellectual capital/assets, knowledge capital/assets/resources, and intangible assets/resources. Articles deemed relevant for inclusion underwent systematic data extraction to identify overarching themes and were assessed for their methodological quality. Thirty-seven papers were included in the review. The primary research method used was cross-sectional questionnaires focused on hospital managers' perceptions of IC, followed by semi-structured interviews and analysis of administrative data. Empirical studies suggest that IC is linked to subjective process and performance indicators in healthcare organizations. Although the literature on IC in healthcare is growing, it is not advanced. In this paper, we identify and examine the conceptual, theoretical and methodological limitations of the literature. The concept and framework of IC offer a means to study the value of intangible resources in healthcare organizations, how to manage systematically these resources together, and their mutually enhancing interactions on performance. We offer several recommendations for future research.

  10. An empirical investigation of intellectual capital components on each others and organizational learning capabilities

    Directory of Open Access Journals (Sweden)

    Nabi ollah Nejatizadeh

    2013-02-01

    Full Text Available During the past few years, there have been growing interests on intellectual capital due to industrial changes on the market. Thus, identifying different ways to create, manage, and evaluate the impact of intellectual capital has remained an open area of research. One of the most important organizational capabilities, which could help organizations create and share knowledge is to effectively use knowledge to create competitive advantage. The primary objective of this study is to investigate the effects of intellectual capital on other components and their impacts on organizational learning capability using structural equation modeling. The statistical population includes 500 employees of an Iranian organization. The study uses a sample size including 273 people using Morgan statistical table. In our survey, human capital influences positively (0.330 on structural capital, human capital influences positively on relational capital (0.47 and relational capital influences positively on structural capital (0.455. In addition human capital influences positively on learning capabilities (0.06, structural capital impacts learning capabilities (0.355 and relational capital on learning capabilities (0.545.

  11. A framework for the management of intellectual capital in the health care industry.

    Science.gov (United States)

    Grantham, C E; Nichols, L D; Schonberner, M

    1997-01-01

    This article proposes a new theoretical model for the effective management of intellectual capital in the health care industry. The evolution of knowledge-based resources as a value-adding characteristic of service industries coupled with mounting environmental pressures on health care necessitates the extension of current models of intellectual capital. Our theoretical model contains an expanded context linking its development to organizational learning theory and extends current theory by proposing a six-term archetype of organizational functioning built on flows of information. Further, our proposal offers a hierarchical dimension to intellectual capital and a method of scientific visualization for the measurement of intellectual capital. In conclusion, we offer some practical suggestions for future development, both for researchers and managers.

  12. The Relationship Between Intellectual Capital and Firm Value: A Study in Istanbul Stock Exchange

    Directory of Open Access Journals (Sweden)

    Selim CENGİZ

    2013-06-01

    Full Text Available The main purpose of this study is to investigate the relationship between intellectual capital and firm value. The study is significant in that it makes intellectual capital, which is of vital importance in ensuring firms’ sustainability, more apparent and it provides a chance to make comparisons with other studies. The companies operating in energy sector in Borsa Istanbul (abbreviated as BIST, former Istanbul Stock Exchange during the period of 2009-2011, are taken into the scope of analysis. Within this scope, the findings obtained by using “Calculated Intangible Value Management” are compared with firms’ market value/book value practices in order to determine the relationship between intellectual capital and firm value. The findings reveal that energy companies operating in Turkey do not consider their intellectual capital assets important and tangible assets are the main factors affecting business performance.

  13. Managers’ perceptions of intellectual capital: An empirical study in the Tunisian context

    Directory of Open Access Journals (Sweden)

    Mohamed Ali Boujelbene

    2013-05-01

    Full Text Available The purpose of this exploratory research study is to examine the extent of recognition of the concept of intellectual capital in the Tunisian context and to identify the perceptions of managers concerning the accounting treatment and disclosure of this hidden concept. A survey questionnaire was conducted among 51 Tunisian managers. The results of this survey argue that the majority of respondents perceive the elements of intellectual capital as important value drivers for their business. This study shows that managers are aware of the shortcoming of the present accounting system and they approve previous studies that propose voluntary disclosure of information relating to intellectual capital as a solution to compensate for the loss of relevance of traditional accounting information. The present study presents a significant interest in the accounting literature and provides whether it would be appropriate for the Tunisian accounting standard setter to ask companies to disclose more intellectual capital information.

  14. INTELLECTUAL CAPITAL REPORTING AND DISCLOSURE IN THE ANNUAL REPORTS OF ROMANIAN MANUFACTURING LISTED COMPANIES" THEORETICAL FRAMEWORK

    Directory of Open Access Journals (Sweden)

    Farcas Mariana

    2011-07-01

    Full Text Available One of the most researched topic regarding financial reporting and disclosure of today is the way intellectual capital or knowledge assets contributes to the improving of the quality of information disclosed and create or add value to business performance. Also, it is acknowledged that a company has access to a variety of tools for disclosing information on intellectual capital. In our study we have decided to investigate the concept, the measurement models and the intellectual capital disclosure practices using as the source of our documentation books, articles, working papers and online publications. So, in the first part of our research we have presented several points of view in respect to the concept of knowledge assets or intellectual capital and in the second part we have reviewed the literature on the topic highlightening several scholars opinion on reporting and disclosure issues.

  15. A survey on relationship between intellectual capital and organizational innovation: A case study of banking industry

    Directory of Open Access Journals (Sweden)

    Gholam Panahandeh

    2014-04-01

    Full Text Available This paper presents an empirical investigation to study the relationship between intellectual capital and organizational innovation in an Iranian bank named Ghavamin located in city of Zanjan, Iran. The proposed study uses a questionnaire introduced by Bontis [Bontis, N. (1999. Managing organisational knowledge by diagnosing intellectual capital: framing and advancing the state of the field. International Journal of technology management, 18(5, 433-462.] for measuring the effect of intellectual capital and designs a questionnaire to measure organizational innovation. The questionnaires are distributed among 40 randomly selected managers and regular employees and using Pearson correlation as well as stepwise regression model, the study has detected positive and meaningful relationship between intellectual capital and organizational innovation.

  16. Faktor-Faktor yang Mempengaruhi Pengungkapan Intellectual Capital Pada Perusahaan Property dan Real Estate

    Directory of Open Access Journals (Sweden)

    Soraya faradina

    2016-01-01

    Full Text Available The purpose of this research is to find out the effect of firm age, firm size, leverage, profitability and concentration of ownership on intellectual capital disclosure. The sample of this study is from property and real estate firm that listed on Indonesian Stock Exchange from 2010 until 2014. This research using purposive sampling method, to determine the sample of this research with 80 companies as population and 16 companies as sample. This research using multiple linear regression analyzed method by SPSS program version 22 for windows. Partially, the results of this research indicate that only firm size has an effect on intellectual capital disclosure, while firm age, leverage, profitability and concentration of ownership do not have an effect on intellectual capital disclosure. The result also indicates that firm age, firm size, leverage, profitability and concentration of ownership simultaneously have an effect on intellectual capital disclosure.DOI: 10.15408/ess.v5i2.2350

  17. Online disclosure of Intellectual Capital: an analysis of the Iberian Banks

    OpenAIRE

    Silva, Lurdes; Rodrigues, Ana Maria; Muñoz Dueñas, Pilar

    2017-01-01

    Abstract Purpose: Study the practices of online disclosure of intellectual capital of the eighty-six banks operating in Portugal and Spain in 2016. More specifically we sought to analyse the extent of the disclosure of information about intellectual capital, and of each of its’ components, through the institutional webpages of the banks operating in these two countries. Design/methodology/approach: Based upon an empirical-positivistic methodology, and resorting to the content analysis of ...

  18. Intellectual capital statements on their way to the stock exchange: Analyzing new reporting systems

    DEFF Research Database (Denmark)

    Nielsen, Christian; Bukh, P.N.; Mouritsen, J.

    2006-01-01

    Purpose - The purpose of this paper is to propose and illustrate the use of a set of rules to make an analytical reading of the indicators of an intellectual capital statement possible. Design/methodology/approach - The paper proposes a model to analyze intellectual capital statements and applies...... demonstrates the use of a theoretically anchored and practical, useful model for analysing disclosure in the narrative part of a financial report....

  19. The impact of intellectual capital on performance: Evidence from the public sector

    Directory of Open Access Journals (Sweden)

    Assaad Farah

    2017-06-01

    Full Text Available This paper investigates the influence of intellectual capital on organizational performance in the public sector and studies the interconnections between intellectual capital variables within the latter setting. It follows a quantitative research approach where data was collected from 371 employees in a public entity within the Gulf Cooperation Council (GCC region. The findings highlight the importance of human, social and organizational capital in enhancing performance in the studied organization. Furthermore, the results show that the examined forms of capital can be interconnected. These outcomes support the earlier findings on the positive impact of intellectual capital variables on performance and, provide valuable and rather rare insights on the latter interrelationships within the GCC public sector.

  20. Organizational intellectual capital and the role of the nurse manager: A proposed conceptual model.

    Science.gov (United States)

    Gilbert, Jason H; Von Ah, Diane; Broome, Marion E

    Nurse managers must leverage both the human capital and social capital of the teams they lead in order to produce quality outcomes. Little is known about the relationship between human capital and social capital and how these concepts may work together to produce organizational outcomes through leadership of nurses. The purpose of this article was to explore the concepts of human capital and social capital as they relate to nursing leadership in health care organizations. Specific aims included (a) to synthesize the literature related to human capital and social capital in leadership, (b) to refine the conceptual definitions of human capital and social capital with associated conceptual antecedents and consequences, and (c) to propose a synthesized conceptual model guiding further empirical research of social capital and human capital in nursing leadership. A systematic integrative review of leadership literature using criteria informed by Whittemore and Knafl (2005) was completed. CINAHL Plus with Full Text, Academic Search Premier, Business Source Premier, Health Business FullTEXT, MEDLINE, and PsychINFO databases were searched for the years 1995 to 2016 using terms "human capital," "social capital," and "management." Analysis of conceptual definitions, theoretical and conceptual models, antecedents and consequences, propositions or hypotheses, and empirical support for 37 articles fitting review criteria resulted in the synthesis of the proposed Gilbert Conceptual Model of Organizational Intellectual Capital. The Gilbert Conceptual Model of Organizational Intellectual Capital advances the propositions of human capital theory and social capital theory and is the first model to conceptualize the direct and moderating effects that nurse leaders have on the human capital and social capital of the teams they lead. This model provides a framework for further empirical study and may have implications for practice, organizational policy, and education related to nursing

  1. COMPARING EXPERIENCES IN REPORTING INTELLECTUAL CAPITAL IN UNIVERSITIES

    Directory of Open Access Journals (Sweden)

    Silvestri Antonella

    2011-12-01

    Full Text Available The paper focuses on the intellectual capital (IC report in universities, a relevant theme actually for the growing interest in applying an IC approach in managing universities. The paper compares the experiences in reporting IC of two different university institutions, the Autonomous University of Madrid (UAM and the Austrian Universities, to highlight pros and cons of the two different IC models employed. In order to compare these two experiences, firstly we analyzed, through a literature review, the state-of-the-art in measuring and reporting IC, then we focus on the IC measurement models used as framework by the two institution, finally we turned our attention to the IC reports issued by the two universities. Both experiences presented refer to advanced IC measurement models, but both suffer of some limits in applying the models in practice. Like all measurement and management systems that deal with knowledge-based processes, Austrian and UAM's IC reports face the methodological problems of measuring non-physical processes and outputs. In detail, Austrian IC reports lack of qualitative indicators, UAM's IC report lacks of efficiency-related and activities-related indicators.The main research limit is that the theoretical comparison has been carried out on two experiences, due to the lack of awareness of IC relevance in managing universities. The establishment of an ad hoc IC measurement model for universities could have both internal and external benefits. As regards the policy implications, Government, ranking universities by their IC, can get information about their strengths and weaknesses and using it to reallocate resources. This study contributes to broaden the research community'aas understanding about a relevant management (internal and communication (external universities tool, the IC report, through the examination of two real life European universities experiences in disclosing intangibles. To the best of our knowledge, this is

  2. Corporate governance, intellectual capital and performance: Evidence from the public sector in the GCC

    OpenAIRE

    Udo Braendle; Assaad Farah; Patrick Balian

    2017-01-01

    This unique study tries to link corporate governance, intellectual capital and organizational performance in the public sector in the Gulf Cooperation Council (GCC). To do so we collected data from 371 managers in public entities within the GCC region. Our findings indicate the importance of corporate governance (in form of human, social and structural capital) to enhance performance in the public sector. Not only have those, results showed that the examined forms of capital are interrelated....

  3. Investment in intellectual capital and achievement of the competitive advantage in hotel sector

    Directory of Open Access Journals (Sweden)

    Qasim Mohammed Dahash

    2018-07-01

    Full Text Available The primary objective of the research paper is to provide some insights on the concepts of intellec-tual capital and its important dimensions alongside to investigate the possible association between intellectual capital and attainment of competitive advantage. This study focuses on Iraqi hotel industry which is an under-research area in the context of intellectual capital and its relationship with competitive advantage. An adapted questionnaire was utilized to collect the responses from top and middle level managers of four and five-star hotels in Iraq. The reliability and validity of data collec-tion instrument were measured through Cronbach’s alpha, Composite Reliability and Average Var-iance Extracted respectively. The competitive advantage was then regressed against Human, Rela-tional and Structural capital by application of Partial Least Square methodology. Results of the study showed a positive and strong connotation among intellectual capital and attainment of competitive advantage. The human capital had the highest contribution for competitive advantage in hotel sector of Iraq. The top management of hotels should take interest to develop, maintain and retain human capital to attain competitive advantage over competitors.

  4. The Relationship between Intellectual Capital and Income Smoothing and Stock Returns (Case in Medical Companies

    Directory of Open Access Journals (Sweden)

    Dr. H. Vakilifard

    2013-05-01

    Full Text Available This article examines the relationship between intellectual capital, income smoothing and stock returns. We are capturing income smoothing through total accruals. Income smoothing firms have significantly higher abnormal returns around earnings announcement. In the knowledge economy, intellectual capital has become one of the primary sources of competitive advantage for a firm. Given the remarkable shift in the underlying production factors of a business within the new knowledge economy, it is important for firms to be aware of the elements of intellectual capital that would lead to value creation. So we associated relationship between intellectual capital and income smoothing and stock returns. The sample includes 108 firm-year observations from 2006 to 2011.We have used five variables: three variables to measure IC, and two variables to measure stock returns and income smoothing. Initial data analyses were conducted through SPSS. The results of our study showed that there was relationship between physical capital and stock returns but they did not provide support for the positive relationship between structural capital, human capital and firm’s financial performance.

  5. Designing an AHP methodology to prioritize critical elements for product innovation: an intellectual capital perspective

    Directory of Open Access Journals (Sweden)

    Costa, R. V.

    2015-08-01

    Full Text Available Intellectual capital has for the past decades been evidenced as an important source of competitive advantages and differentiation at the firm level. At the same time, innovation has become a critical factor for companies to ensure their sustainability and even their survival in a globalized business landscape. Having in mind these two crucial concepts for business success, this study intends to build on the relationships between intellectual capital and product innovation at the firm level. Specifically, we will design and test a model based on the Analytic Hierarchy Process, whose aim is to allow the prioritization of intellectual capital elements according to their relative importance for product innovation performance at the firm level. The main goal of this research is to build a diagnosis and action tool that helps business managers incorporate an intellectual capital perspective into their product innovation initiatives. This framework will help managers to better understand which intellectual capital elements are more critical to their product innovation efforts, and thereby systematize actions and clarify resource allocation priorities to improve their product innovation capabilities. In order to validate the practicability of this proposal, the methodology was empirically applied to a Portuguese innovative company.

  6. Differentiated strategy, business performance, and intellectual capital: Evidence small medium enterprise from Indonesia

    Science.gov (United States)

    Hariyati; Venusita, L.; Dyani, Z. F.

    2018-01-01

    Small and Medium Enterprises (SMEs) have a very important position in Indonesian economics. Implementation of the differentiated strategy has been impacted on improving the business performance of SMEs where the role of intellectual capital strongly supports the success of the implementation of the differentiated strategy. This study applied quantitative research which used survey method. This research examines the relationship between differentiated strategy to the performance of SMEs with mediated by intellectual capital. The results of this study show that intellectual capital mediates the relationship between differentiation strategies and business performance of SMEs. This study theoretically proves the importance of contextual variables in contingency theory. The practical results of this study contribute to raising awareness of business unit managers or other equivalent positions, especially managers in East Java to understand the importance of the role of intellectual capital, this is because intellectual capital meets the criteria as a unique source of the company that is able to create competitive advantage and increase the firm’s value.

  7. Cost–benefit analysis of intellectual capital disclosure: University stakeholders’ view

    Directory of Open Access Journals (Sweden)

    Yolanda Ramírez Córcoles

    2013-06-01

    Full Text Available The reporting of intellectual capital in higher education institutions becomes of vital importance mainly due to the fact that knowledge is the main output and input in these institutions. Also, the increasing social concern about establishing procedures of accountability and ensuring information transparency in public universities prompted us to raise the need to disclose information on their intellectual capital. This paper aims to know the main reasons why Spanish universities do not disclose information about their intellectual capital in the current accounting information model and the positive consequences that may result from such disclosure. To this end a questionnaire was designed and sent to all the members of the Social Councils of Spanish public universities. The obtained results show that intellectual capital disclosure results in a higher transparency of the institution, increased user satisfaction and improved credibility, image and reputation of the University, while it is the lack of internal systems of identification and measurement of intangible elements the main reason for not disclosing information on intellectual capital.

  8. Social capital through workplace connections: opportunities for workers with intellectual disabilities.

    Science.gov (United States)

    Hall, Allison Cohen; Kramer, John

    2009-01-01

    Using qualitative methods, this study examined the experiences of individuals with intellectual disabilities (IDs) in sheltered workshops and compared them to those in community employment. In particular, the study investigated how employment affects opportunities for the creation of social capital. Primary respondents were individuals with ID and secondary respondents were family members and employment services staff. Findings revealed that a form of social capital was created through workplace connections. Community employment did not increase social capital per se, but it did produce opportunities not available in the workshop. The role of family members emerged as critical in the support of community employment and its potential for social capital development.

  9. The intellectuals of capital and the mercantilized expansion of brazilian higher education

    Directory of Open Access Journals (Sweden)

    Alisson Slider do Nascimento de Paula

    2017-12-01

    Full Text Available The study seeks to understand the interests of the capital intellectuals’ movement for Brazilian higher education. We chose a bibliographical study and document, besides using the method of Marxist dialectical analysis to understand reality as a complex totality, an articulated whole. It was verified that intellectuals play a decisive role in taking action on the direction of Brazilian higher education policy, operating directly in the culture of the state university as well as orchestrating a political-juridical framework for the expansion of private higher education institutions. At the limit, intellectuals are not only manifested as individual subjects; however, as organized collective subjects, for example, international financial capital organizations with their orientations towards peripheral countries express intellectuals of capital in their parasitic phase.

  10. The role of causal maps in intellectual capital measurement and management

    DEFF Research Database (Denmark)

    Montemari, Marco; Nielsen, Christian

    2013-01-01

    Purpose – The purpose of this paper is to investigate the measurement and the management of the dynamic aspects of intellectual capital through the use of causal mapping. Design/methodology/approach – The study details the methods utilized in a single in-depth case study of a network-based business...... of the lag and the persistence of the effects of managerial actions. In addition, it can signal when and how to refine and update the causal map. The combination of these factors supports the dynamic measurement and management of intellectual capital. Research limitations/implications – The paper presented...... the causal mapping approach into practice. Practical implications – The paper highlights the need to build causal maps to enhance the measurement and management of intellectual capital, which is dynamic of nature. As a consequence, this tool can be useful for companies to monitor their intangibles...

  11. Los Alamos National Laboratory Human and Intellectual Capital for Sustaining Nuclear Deterrence

    Energy Technology Data Exchange (ETDEWEB)

    McAlpine, Bradley [Los Alamos National Lab. (LANL), Los Alamos, NM (United States)

    2015-04-01

    This paper provides an overview of the current human and intellectual capital at Los Alamos National Laboratory, through specific research into the statistics and demographics as well as numerous personal interviews at all levels of personnel. Based on this information, a series of recommendations are provided to assist Los Alamos National Laboratory in ensuring the future of the human and intellectual capital for the nuclear deterrence mission. While the current human and intellectual capital is strong it stands on the precipice and action must be taken to ensure Los Alamos National Laboratory maintains leadership in developing and sustaining national nuclear capabilities. These recommendations may be applicable to other areas of the nuclear enterprise, including the Air Force, after further research and study.

  12. ANALYSIS OF THE INTELLECTUAL CAPITAL – RESOURCE ESSENTIAL IN THE CREATIVE ECONOMY

    Directory of Open Access Journals (Sweden)

    Raluca Florentina CRETU

    2017-10-01

    Full Text Available Creative economy, that currently governs mankind, justifies the role and importance of intellectual capital in maintaining economic entities in the market especially in times of crisis, but also the continuity of activity. The value of “hidden capital”, the name given to intellectual capital, represents 93% of the acquisition value of an economic entity and only 7% of the acquisition price of a listed company is justified in the balance sheet. Based on the economic and financial indicators, at the level of the pharmaceutical sector in Romania we analysed and highlighted the role and the importance of the intellectual capital, for a period of 8 years, respectively 2008-2015.

  13. Los Alamos National Laboratory Human and Intellectual Capital for Sustaining Nuclear Deterrence

    International Nuclear Information System (INIS)

    McAlpine, Bradley

    2015-01-01

    This paper provides an overview of the current human and intellectual capital at Los Alamos National Laboratory, through specific research into the statistics and demographics as well as numerous personal interviews at all levels of personnel. Based on this information, a series of recommendations are provided to assist Los Alamos National Laboratory in ensuring the future of the human and intellectual capital for the nuclear deterrence mission. While the current human and intellectual capital is strong it stands on the precipice and action must be taken to ensure Los Alamos National Laboratory maintains leadership in developing and sustaining national nuclear capabilities. These recommendations may be applicable to other areas of the nuclear enterprise, including the Air Force, after further research and study.

  14. MtB versus VAIC in measuring intellectual capital: Empirical evidence from Italian listed companies

    OpenAIRE

    Forte, W.; Matonti, G.; Tucker, J.; Nicolo, G.

    2017-01-01

    Purpose – Grounded in the extant theoretical and empirical literature, the purpose of this paper is to compare two of the most employed methods measuring IC value in order to find the most suitable in the context of Italian listed firms. Moreover, this paper also investigates the relationship between Intellectual Capital (IC), measured in terms of the Market to Book (MTB) ratio, and the Value Added Intellectual Coefficient (VAIC), and potential key determinants of IC value including intangibl...

  15. The Relationship Between the Intellectual Capital Disclosure and Cost of Debt Capital – A Case of Slovenian Private Audited Organisations

    Directory of Open Access Journals (Sweden)

    Stropnik Neca

    2017-12-01

    Full Text Available The existing empirical research into the association between intellectual capital disclosures by organisations and the cost of debt is scarce or is based solely on the samples of the (large listed organisations. Since agency issues between management/owners and lenders exist also in (large private organisations whose financing is greatly dependent on loans and whose audited annual reports can be a source of additional information for external users, we performed an empirical research to find the answer to the question whether the level of intellectual capital disclosure (as a whole and of its sub-categories of organisations is associated with the cost of their debt capital. Our study was performed on a sample of private Slovenian organisations with audited annual reports. The results of our research did not reveal that lenders would take into account intellectual capital disclosures by Slovenian private audited organisations as the information about the potential for their future cash flows when deciding on the cost of debt issued to these organisations.

  16. A Synthetic Indicator of a Company's Level of Intellectual Capital as a Hidden Value

    Directory of Open Access Journals (Sweden)

    Przemysław Dominiak

    2016-01-01

    Full Text Available The authors of the paper analyzed 21 common methods of measuring a company's intellectual capital, finding that none of them meet all 6 demands that a model indicator should satisfy. As a result, a new method was developed, which meets the conditions for a model indicator. Using the chosen expert method, a synthetic indicator of a company's level of intellectual capital (WPKI has been determined. The authors of the paper determine the WPKI indicator for public construction companies using the algorithm defining a hidden value. (original abstract

  17. THE INTELLECTUAL CAPITAL PERFORMANCE OF POLISH BANKS: AN APPLICATION OF VAIC™ MODEL

    Directory of Open Access Journals (Sweden)

    Karol Śledzik

    2013-10-01

    Full Text Available In the knowledge based economy intangible resources are the primary value drivers. This is particularly true of companies such as banks. However, intangible resources (also called Intellectual Capital appear difficult to measure. Today, there are several methods that allow us to measure Intellectual Capital in listed companies. However, not all methods of measurement are adequate for listed banks. This paper uses the Value Added Intellectual Coefficient™ (VAIC™ ratio to measure the Intellectual Capital efficiency of the Polish listed banks using a five years period data set from 2005 to 2009. Three value efficiency indicators, Human Capital Efficiency (HCE, Capital Employed Efficiency (CEE and Structural Capital Efficiency (SCE which are the components of the VAIC™ ratio, were used in the analysis. The data set was divided into two groups of banks. The first group was that of 10 listed Polish banks and the second group was comprised of 10 listed comparable banks from Europe (which was the peer group. The results of the rankings of the banks for the average of five years (2005-2009 showed that for VAIC™ the top two performers in the study were Komercni Banka and BRD Groupe Societe Generale S.A. The BCGE - Banque Cantonale de Geneve, Bankas Snoras and BOŚ Bank were the worst performers. The results of ranking based on Human Capital Efficiency (HCE, showed similar results as that of VAIC™. There was observed a significant decrease of the VAIC™ ratio in the years 2008 and 2009 which was caused by the crisis on financial markets. The results extend the understanding of Intellectual Capital’s role in creation of sustainable advantages for banks in developing economies.

  18. Cognitive Capitalism: Economic Freedom Moderates the Effects of Intellectual and Average Classes on Economic Productivity.

    Science.gov (United States)

    Coyle, Thomas R; Rindermann, Heiner; Hancock, Dale

    2016-10-01

    Cognitive ability stimulates economic productivity. However, the effects of cognitive ability may be stronger in free and open economies, where competition rewards merit and achievement. To test this hypothesis, ability levels of intellectual classes (top 5%) and average classes (country averages) were estimated using international student assessments (Programme for International Student Assessment; Trends in International Mathematics and Science Study; and Progress in International Reading Literacy Study) (N = 99 countries). The ability levels were correlated with indicators of economic freedom (Fraser Institute), scientific achievement (patent rates), innovation (Global Innovation Index), competitiveness (Global Competitiveness Index), and wealth (gross domestic product). Ability levels of intellectual and average classes strongly predicted all economic criteria. In addition, economic freedom moderated the effects of cognitive ability (for both classes), with stronger effects at higher levels of freedom. Effects were particularly robust for scientific achievements when the full range of freedom was analyzed. The results support cognitive capitalism theory: cognitive ability stimulates economic productivity, and its effects are enhanced by economic freedom. © The Author(s) 2016.

  19. Estimation of intellectual capital in the European Union using a knowledge model

    Directory of Open Access Journals (Sweden)

    Domingo Nevado Peña

    2011-06-01

    Full Text Available This paper presents a model aimed at measuring intellectual capital as the potential knowledge of a country and apply it to the European Union. The method consists of activating accountable expenses, assumed to generate knowledge. In order to do so, efficiency indicators are used, derived from a summary of variables of structural, human and technological capitals by means of factor analysis. The results of this study for the EU25 in 2006 explain why Northern Europe has greater intellectual capital potential. They are more productive, as they manage and apply new technologies better. In human capital, Eastern countries have strong potential. The paper concludes that, at the conceptual level, this information should be used to design convergence policies and balanced development strategies to ensure economic growth.

  20. INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN PUBLIK DI INDONESIA

    Directory of Open Access Journals (Sweden)

    Indra Suyoto Kurniawan

    2017-03-01

    Full Text Available The purpose of this study was to examine the relationship between the efficiency of the value added to thecompany’s resources in the main components (physical capital, human capital, structural capital and researchersare trying to add the market value of the three dimensions of a company’s financial performance isROA, ATO, and GR. The data is taken from the 44 public companies engaged in non financial sector for 3 years(2009-2011. This study is an empirical study using PLS as a data analysis tool. The findings of this studysuggest that having an IC on the financial performance of the company, the IC also has a positive effect on thefinancial performance of companies in the future. While the rate of growth for the company IC (ROGIC within3 years of observation there is a difference, where to ROGIC2009-2010 does not affect the financial performance in2010, ROGIC2010-2011 positive effect on the financial performance for the year 2011. The findings suggest thathuman capital (VAHU and physical capital (VACA is an indicator of a positive effect IC for two years ofobservation, while the capital structure (STVA has a positive effect only in 2010 while the market value (MVeffect only in 2011. While the ROA and the ATO as an indicator of financial performance consistent effect forthree years of observation. And for the year 2010 was significant for all indicators either IC or financialperformance.

  1. Intangible liabilities: beyond models of intellectual assets

    OpenAIRE

    García Parra, Mercedes; Simó Guzmán, Pep; Sallán Leyes, José María; Mundet Hiern, Joan

    2009-01-01

    Purpose – Most models of intellectual capital measurment equal intellectual capital with intellectual assets. Nevertheless, companies sometimes must incur liabilities to make intellectual assets truly actionable. This fact suggests the existence of intangible liabilities. The aim of this paper is to refine the methods of assessment of intellectual capital by refining and extending the concept of intangible liabilities. Design/methodology/approach – The paper consists of a literature revi...

  2. Leveraging Intellectual Capital: Visionary "Knowledge Management" by the School Business Administrator.

    Science.gov (United States)

    Armstrong, William I.

    2002-01-01

    Describes how school business officials can identify, locate, and collaborate with those individuals both inside and outside the school system who possess the necessary intellectual capital to contribute to the long-term improvement of students, staff, and the community. (PKP)

  3. Intellectual Capital in Enterprises and a Model Study in an Industrial Zone

    Directory of Open Access Journals (Sweden)

    Selcuk Kendirli

    2014-09-01

    Full Text Available Intellectual Capital in Enterprises and a Model Study in an Industrial Zone   Abstract The study mainly consists of two parts. The first part includes theoretical knowledge, the second part includes application-oriented information. In the theoretical part of the study, intellectual capital and SMEs are emphasized in general. In the application-oriented part of the study, a field research will be done for Corum SME. In this study, the demographic structure of Corum SMEs, intellectual capital structure and financial performance of this structure will be evaluated. The resulting data will be analyzed in this context. The businesses operating in the Organized Industrial Zone of Corum and those matching the definition of SME will be considered within the research scope. Surveys will be applied by interviewers face to face and each survey will be evaluated individually. After the evaluation, a model will be proposed. The aim of our study is to investigate the relationship between components of intellectual capital in SMEs and business performance. For this reason, a survey will be conducted for SMEs. Since the results of the study will be shared with scientific circles and the public, they will prove to be guiding for Çorum SMEs.

  4. Knowledge Management, Innovation and Intellectual Capital for Corporate Value in the United States

    DEFF Research Database (Denmark)

    Bleoca, Lavinia

    2014-01-01

    The dynamic capabilities of 74 publicly listed U.S. companies are examined to determine their knowledge management’s effects on shareholder value. R&D practices, patenting and intellectual capital are examined in a cross-sectional and longitudinal analysis to offer insights into the temporal dyna...

  5. Reporting Intellectual Capital to Augment Research, Development and Innovation in SME's

    NARCIS (Netherlands)

    Jacob Ben-Simchon; Dr. Daan Andriessen

    2006-01-01

    In December of 2004 the Directorate General for Research and Technological Development (DG RTD) of the European Commission (EC) set up a High-Level Expert Group to propose a series of measures to stimulate the reporting of Intellectual Capital in research intensive Small and Medium-Sized Enterprises

  6. Oklahoma Aerospace Intellectual Capital/Educational Recommendations: An Inquiry of Oklahoma Aerospace Executives

    Science.gov (United States)

    Nelson, Erin M.

    2010-01-01

    Scope and Method of Study: The purpose of this qualitative study was to conduct detailed personal interviews with aerospace industry executives/managers from both the private and military sectors from across Oklahoma to determine their perceptions of intellectual capital needs of the industry. Interviews with industry executives regarding…

  7. Corporate Governance and Intellectual Capital: Evidence from Public and Private Universities

    Science.gov (United States)

    Wahid, Akma Hidayu Dol Abdu; Abu, Nor Asyiqin; Latif, Wannoraini Abdul; Smith, Malcolm

    2013-01-01

    This study was conducted to examine the perception of academics towards intellectual capital (IC) and governance practice at two Malaysian universities: University A (a Public University) and University B (a Private University). It also examines the factors which contribute to the retention of qualified academics and the relationship between…

  8. Retaining Intellectual Capital in U.S. Organizations: An Exploratory Study

    Science.gov (United States)

    Taylor, Bobby

    2017-01-01

    Intellectual capital (IC) is a vital to the functionality of information technology (IT) businesses. Many companies recognize that enhancing and maintaining IC is critical to sustainability. The problem is that Fortune 500 IT businesses lack human resources in the United States needed for innovative development, resulting in an overreliance on…

  9. Public Knowledge, Private Knowledge: The Intellectual Capital of Entrepreneurs. NBER Working Paper No. 14797

    Science.gov (United States)

    Link, Albert; Ruhm, Christopher

    2009-01-01

    This paper focuses on the innovative actions of entrepreneurs, namely their tendency to reveal the intellectual capital that results from their research efforts either in the form of public knowledge (publications) or private knowledge (patents). Using data collected by the National Research Council within the U.S. National Academies from their…

  10. Entelektüel Sermayeyi Ölçme ve Raporlama Yöntemleri(Methods Used To Measure And Report Intellectual Capital

    Directory of Open Access Journals (Sweden)

    Ayşe N. YERELİ

    2005-01-01

    Full Text Available In recent years, the increasing importance of intellectual capital has demanded measuring and reporting of intellectual capital in firms.The purpose of this paper is to summarize the features of the intellectual capital measurement and reporting methods and eveluate these methods for Turkish acounting system.

  11. THE EFFECT OF MULTINATIONAL UNDERWRITING FIRMS ON INTELLECTUAL CAPITAL DISCLOCURE IN INDONESIAN IPO PROSPECTUSES

    Directory of Open Access Journals (Sweden)

    Dezie L. Warganegara

    2017-03-01

    Full Text Available The objective of this study was to investigate the effects of multinational underwriters on intellectual capitaldisclosure in Indonesian IPO prospectuses. Intellectual capital disclosure practices were driven by the adviceof underwriters. Multinational underwriters had a greater capacity to produce more relevant information so itreduced the information gap for IPO market participants. The information included IC disclosure practices inIPO prospectuses. This study found that the nationality of underwriting firms positively affected the extent ofintellectual capital disclosure in Indonesian IPO prospectuses. Exposure to IPOs in other countries and theability to combine dispersed knowledge across their international branches seemed to have a positive effect onmulti-national underwriting firms in as much as it led to a higher standard of disclosure of intellectual capitalthan that of local underwriting firms.

  12. Disentangling the Effects of Corporate Disclosure on the Cost of Equity Capital: A Study of the Role of Intellectual Capital Disclosure

    OpenAIRE

    Mangena, M.; Li, J.; Tauringana, Venancio

    2016-01-01

    In this article, we investigate whether intellectual capital (IC) and financial disclosures jointly affect the firm’s cost of equity capital. In contrast to prior research, we disaggregate disclosures into IC and financial disclosures and examine whether the two disclosure types are jointly related to the cost of equity capital. We also investigate whether IC and financial disclosures have an interaction effect on the cost of equity capital. Using data for a sample of 125 U.K. firms, we find ...

  13. Uncovering configurations of HRM service provider intellectual capital and worker human capital for creating high HRM service value using fsQCA

    NARCIS (Netherlands)

    Meijerink, Jeroen Gerard; Bondarouk, Tatiana

    Although traditionally applied independently, this study combines two theoretical perspectives – the intellectual capital theory and the consumer perspective – to uncover value-creating configurations of human resource management (HRM) service providers' and workers' knowledge resources. We examined

  14. Explaining the demise of the intellectual capital statement in Denmark

    DEFF Research Database (Denmark)

    Nielsen, Christian; Roslender, Robin; Schaper, Stefan

    2017-01-01

    as for human capital (employees). The obstacles that radical initiatives such as the ICS continue to face should not be underestimated. Research limitations/implications – A single study of a specific initiative necessarily entails many limitations. It is conceivable that the views of some of the participants...

  15. EFFECT OF INTELLECTUAL CAPITAL, CAPITAL STRUCTURE AND MANAGERIAL OWNERSHIP TOWARD FIRM VALUE OF MANUFACTURING SECTOR COMPANIES LISTED IN INDONESIA STOCK EXCHANGE (IDX PERIOD 2010-2014

    Directory of Open Access Journals (Sweden)

    Hamidah Hamidah

    2015-09-01

    Full Text Available The purpose of this study is to know the effect of Intellectual Capital, Capital Structure and Managerial Ownership on Firm Value in Manufacturing Company Listed on Indonesia Stock Exchange in 2010-2014. In this research, intellectual capital can be seen from VACA (Value Added Capital Employed, VAHU (Value Added Human Capital, and STVA (Structural Capital Value Added. The research model in this study employs panel data analysis. The samples are manufacturing companies listed in Indonesian Stock Exchange in 2010-2014 selected by purposive sampling. The result show that VACA and STVA has negative and not significant effect on firm value (Tobins’Q. Whereas, VAHU have positive and not significant effect on firm value. Capital structure (DAR have positive and significant effect on firm value. Managerial ownership (MGRL have negative and significant effect on firm value.

  16. Management and Communication of the Companies' Knowledge; Guidelines for Intellectual Capital Statement

    Directory of Open Access Journals (Sweden)

    Justyna Fijalkowska

    2008-04-01

    Full Text Available This paper aims at analyzing the development of guidelines on Intellectual Capital Statement, providing a comparison of them and presenting their importance within the knowledge management process of the today's companies. We entered the Knowledge Era in which the basic economic resources are no longer financial capital, physical resources, or labor, but knowledge, called also intellectual capital (IC. Many analysts and investors demand for more information and they highlight the gap that exists between the information found in companies' annual reports and the financial information regarding intangible part of the company requested by the market. Knowledge of the company should be measured and the effects should be communicated, as measurement without any further action has no sense. Intellectual capital statement seems an appropriate tool for that and becomes an integral part of the knowledge management of the modern enterprise. This kind of statement emphasizes the role of IC in relation to the value creation and communicates how knowledge resources are managed in the firms within a strategic objectives. This paper compares different approaches to IC statement preparation: underlines similarities and differences concerning the scope, methodology and terminology used and ensuing consequences. It raises significant implications for managers of the companies, researches and policy makers.

  17. Integrasi Intellectual Capital dan Knowledge Management serta Dampaknya pada Kinerja Bisnis Perusahaan Farmasi

    Directory of Open Access Journals (Sweden)

    Sigit Hermawan

    2015-12-01

    Full Text Available The purpose of this study was to examine the effect of the integration of Intellectual Capital (IC and Knowledge Management (KM on the performance of the pharmaceutical company’s business in East Java. This study included an explanatory research using finance and accounting manager 44 pharmaceutical companies in East Java as the respondent. The variables used in this study is human capital (HC, structural capital (SC, relational capital (RC, knowledge management (KM enablers, knowledge management (KM process and business performance (BP. The results stated that integration of IC and KM can be done either partially or simultaneously and proven effect on the business performance of pharmaceutical companies in East Java .

  18. PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN PUBLIK DI INDONESIA (Studi Empiris Pada Perusahaan Manufaktur di BEI 2012-2014

    Directory of Open Access Journals (Sweden)

    Dianing Ratna Wijayani

    2017-05-01

    Full Text Available The purpose of this research was to examine the effect of intellectual capital on Return On Assets, Earning Per Share and Return On Equity. The population of this research is manufacturing companies listed on the Stock Exchange the period 20122014, a total sample of companies amounted to 51 samples were taken by using purposive sampling method. The method of analysis in this research is multiple linear regression analysis. The results of this study indicate that intellectual capital significant positive effect on ROA. This condition occurs because if the human resource capacity the better, it is expected to produce profitability Return on Assets increased. Intellectual capital is significant positive effect on EPS. This condition occurs because when intellectual capital is getting better, the public trust in the company, the better, so that the products or services offered by the company is accepted by the community and increasing revenue. Intellectual capital is significant positive effect on ROE. This condition occurs because the intellectual capital increases, the company has been using its capital more effectively to improve human resources, so that the performance of employees to generate increasing profits.

  19. Pengaruh Intellectual Capital terhadap Market Value pada Perusahaan Telekomunikasi yang Terdaftar di Bursa Efek Indonesia Tahun 2006-2011

    OpenAIRE

    Psp, Doni Diwaf; Efni, Yulia; Wijaya, Errin Yani

    2014-01-01

    This study examined the effect of Intellectual Capital (IC) on financial performance. the variable is the Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE) and Customer Capital Efficiency (CCE) to variable Market to Book Value (MB).The population on this research is the entire of telecommunications sector companies that have go public and listed on the Indonesia Stock Exchange (IDX) during the period of 2006-2011. The sampling technique used was a saturated sampling (census)...

  20. The Agrupation-Cluster of Knowledge. The intellectual capital of Vasque Country

    International Nuclear Information System (INIS)

    Panera Mendieta, F.; Luengo Valderrey, M. J.; Perianez Canadillas, I.; Panda Garcia, J.

    2007-01-01

    This paper seeks to identify the influence of the activities of the Agrupacion-Cluster de Conocimiento in the improvement of the Intellectual Capital of its partners, especially of their Relational Capital through the generation of inter-organizational spaces for our organizations in the Basque Country. The transmission of this knowledge requires the physical proximity of the people between whom the exchange can to be made. This exchange is facilitated when spaces are created with an atmosphere of total confidence and equality, in which one can express in complete liberty. (Author)

  1. New Trends on Intellectual Assessment in Peru

    Science.gov (United States)

    Blumen, Sheyla

    2016-01-01

    The history of intellectual assessment with children and youth in Peru is presented from the foundation of scientific psychology in Peru until now. Current practices are affected by the multicultural ethnolinguistic diversity of the country, the quality of the different training programs, as well as by Peruvian regulations for becoming an academic…

  2. Extended Performance Reporting: Evaluating Corporate Social Responsibility And Intellectual Capital Management

    Directory of Open Access Journals (Sweden)

    James Guthrie

    2007-06-01

    Full Text Available Recent corporate scandals have resulted in heightened attention towards the shortcomings of traditional financial reporting frameworks. Concurrently, the rise of the corporate social responsibility imperative has led to criticisms that financial reports resent an incomplete account  of a firm‟s activities. In addition, growing acknowledgement of the importance of a firm‟s intangibles and intellectual capital has been associated with increased commentary about the need for extra disclosures if a more complete picture of the firm‟s value is to be provided to external stakeholders. This paper responds to these concerns by developing an extended performance reporting framework to the Australian Food and Beverage Industry, which is characterised by both corporate social responsibility and intellectual capital issues.  In relation to the latter, this framework presents a novel attempt to develop an industry-customised framework as called for by both industry bodies and researchers in the area.

  3. Extended Performance Reporting: Evaluating Corporate Social Responsibility And Intellectual Capital Management

    Directory of Open Access Journals (Sweden)

    James Guthrie

    2007-06-01

    Full Text Available Recent corporate scandals have resulted in heightened attention towards the shortcomings of traditional financial reporting frameworks. Concurrently, the rise of the corporate social responsibility imperative has led to criticisms that financial reports resent an incomplete account of a firm‟s activities. In addition, growing acknowledgement of the importance of a firm‟s intangibles and intellectual capital has been associated with increased commentary about the need for extra disclosures if a more complete picture of the firm‟s value is to be provided to external stakeholders. This paper responds to these concerns by developing an extended performance reporting framework to the Australian Food and Beverage Industry, which is characterised by both corporate social responsibility and intellectual capital issues. In relation to the latter, this framework presents a novel attempt to develop an industry-customised framework as called for by both industry bodies and researchers in the area.

  4. The role of higher education institutions in shaping the intellectual capital in light of marketing innovation

    Directory of Open Access Journals (Sweden)

    Lidia Białoń

    2013-09-01

    Full Text Available The systemic approach implied by marketing innovation requires professional shaping of the intellectual capital. Innovation marketing shall fulfill its role on the basis of 5 i’s principle. Fulfillment of those tasks requires specialists, thoroughly trained in marketing, management and in the theoretical foundations for innovative activity. The higher education institutions are responsible for preparing such specialists. The fundamental problems lie both in constructing adequate curricula and in training the instructors for using them in class. On the one hand, such program should derive from the logic of the processes of innovation; on the other it should draw from the rules of marketing and management. The necessary level and structure of the intellectual capital demands precise adaptation of such programs to consolidated actions within marketing innovation.

  5. ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTELLECTUAL CAPITAL DISCLOSURE(ICD

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    Thresya Stephani

    2011-05-01

    Full Text Available Increased attention regarding intellectual capital as a dominant factor in the growingcompetitiveness and strength of a firm has encouraged the organizations to disclose theirintellectual capital. This study aims to analyze the factors that affect the disclosure of intellectualcapital, namely firm size, firm age, leverage, profitability, and type of auditor in a firm. Thesamples used were secondary data from the Indonesia Stock Exchange (IDX Annual Report ofmanufacturing companies listed on the Stock Exchange in 2008-2010. Samples were taken witha purposive sampling method, and who meet the criteria for sample selection. This study usesMultiple Linear Regression Analysis, with t statistics test the hypothesis testing and statistical testF. The results showed that firm size, leverage, and type of auditor affect the intellectual capitaldisclosure(ICD. However, firm age and profitability has no effect on ICD

  6. KNOWLEDGE MANAGEMENT AND INTELLECTUAL CAPITAL MANAGEMENT COUPLED TO QUALITY MANAGEMENT SYSTEM LEAD TO BUSINESS SUCCESS

    Directory of Open Access Journals (Sweden)

    Stevan Živojinović

    2009-03-01

    Full Text Available From the vantage point of contemporary management paradigm shift and new knowledge-based economy, we underscore the importance of relations and support of quality management system - QMS (according to ISO 9001 standard for management of knowledge and intellectual capital. QMS implementation, documenting, application, maintenance and continuous improvement, as a catalyst of effective organization management, provides a foundation for effective knowledge management and intellectual capital enlargement, via knowledge, skills, management systems, procedures, information and product flow, culture, inovation, relations with customers and other stakeholders. Simultaneous implementation and dynamic interaction of these advanced management concepts intended to attain competitive advantage can result in synergic effects and improved performance. From the perspective of knowledge, as a central unifying notion, organizational behavior based on learning influences long-term business success, process effectiveness and customer satisfaction.

  7. The company's intellectual capital. Evolution and future development; El capital intelectual de la empresa, evolucion y desarrollo futuro

    Energy Technology Data Exchange (ETDEWEB)

    Martin de Castro, G.; Navas Lopez, J. E.; Lopez Saez, P.; Delgado Verde, M.

    2010-07-01

    During last decades, an important change in economic and social activities, models and relationships are emerging, which can be labelled as Post-industrial Society or Knowledge Economy and/or Society. In this new arena, intellectual capital, as the fourth factor of production, is replacing the other ones land, labour, and capital. In this sense, this paper tries to offer an integrative view of intellectual capital, showing its origins and evolution, both academic and practitioner ones, as well as its conceptual definition and some of the future research trends. (Author) 35 refs.

  8. Intellectual Capital management model in energetical world. The case of Union Fenosa; La gestion del capital intelectual en un grupo energetico. El caso de Union Fenosa

    Energy Technology Data Exchange (ETDEWEB)

    Fernandez Izard, J. A.

    2005-07-01

    The energy, services and technology group, Union Fenosa has grown during recent year staking advantage of knowledge acquired in its own transformation process. In which appropriate intangible management has played a major role. In 1999, a project was started in order to elaborate an intellectual Capital management model elaborate an intellectual Capital management model based on three capitals, human, structural and relational. Following 5 years of experience, the model has proved itself as a powerful communication and management tool to transmit to analysts, market and employees the value of intangible within the Group. (Author)

  9. Nursing to achieve organizational performance: Consider the role of nursing intellectual capital.

    Science.gov (United States)

    Harris, Alexandra

    2016-05-01

    The success and performance of healthcare organizations relies on the strategic management of knowledge. Nursing Intellectual Capital (NIC) has emerged as a concept involving nursing knowledge resources that create value in healthcare organizations. This article aims to discuss the importance of considering knowledge resources in the context of healthcare performance, with specific reference to NIC. Reflections are then provided on how leaders can look to advance NIC for improved performance. © 2016 The Canadian College of Health Leaders.

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

    OpenAIRE

    Bailoa, Sandra; Resende da Silva, Paulo

    2012-01-01

    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 ac...

  11. The role of higher education institutions in shaping the intellectual capital in light of marketing innovation

    OpenAIRE

    Lidia Białoń

    2013-01-01

    The systemic approach implied by marketing innovation requires professional shaping of the intellectual capital. Innovation marketing shall fulfill its role on the basis of 5 i’s principle. Fulfillment of those tasks requires specialists, thoroughly trained in marketing, management and in the theoretical foundations for innovative activity. The higher education institutions are responsible for preparing such specialists. The fundamental problems lie both in constructing adequate curricula and...

  12. The Measurement of Human Intellectual Capital in the United States Air Force

    Science.gov (United States)

    1998-03-01

    system that is still roughly the basis for accounting today. In his Summa de Arithmetica, Geometrica , Proportions et Proportionalita, Pacioli tried... corrections . It might be said that the study of Intellectual Capital is in fact the search for ways to systematically capture, elucidate, and leverage the...Percentage of full time permanent employees (Malone 1997) Profit per employee (Sveiby 1989) Profit per employee is a useful term if you can correct

  13. The Moderation Role of the Audit Committee Quality on the Effect of the Ownership Structure on Intellectual Capital Disclosures

    Directory of Open Access Journals (Sweden)

    Desi Alifia

    2018-03-01

    Full Text Available Intellectual capital is an intangible asset which is able to increase company’s value. Intellectual capital inherent to skill, knowledge and experience that can create competitive advantage for company. The purposes of this study are to analyze the effect of ownership structure (managerial ownership, institutional ownership, government ownership, foreign ownership with the quality of audit committee as moderating variable on intellectual capital. The population of this study is financial companies listed in Indonesia Stock Exchange from 2013 until 2015. Samples are selected using purposive sampling method, and obtained 165 units as observations. Data was collected by documentation, and the analysis data is  moderated regression analysis. The study found that managerial ownership has negative effect on intellectual capital disclosure. Government ownership and foreign ownership has positive effect on intellectual capital disclosure, and institutional ownership has not been proven to effect on intellectual capital disclosure. Then, the study also found that the quality of audit committee has significant effect as a moderating variable on the influence of institutional ownership, but it has not been proven to have a moderating effect on the influence of managerial ownership, government ownership and foreign ownership intellectual capital disclosure. The recommendation for further study is to use another technique such as questionnaires that is directly given to company for discovering the level of company’s intellectual capital disclosure. For the company, the limitation of managerial ownership can be used as a control to the company disclosure practice, and improve the role of audit committee to maximize disclosure practice in the company.

  14. INTELLECTUAL CAPITAL DAN KINERJA KEUANGAN PERBANKAN (PENDEKATAN DINAMIS PADA PANEL DATA

    Directory of Open Access Journals (Sweden)

    Ghozali Maski

    2017-03-01

    Full Text Available The performance of economic entities had been a research matter even in the ancient world. The genius humanhad been recognized as a vehicle for certain valuable capabilities and as the critic of transforming processes.But it had not been considered as an intellectual capitalizator or intellectual asset. The field for intellectualcapital and the related philosophy of knowledge management had risen recently to an interesting researchobject world wide. Value Added Intellectual Coefficient (VAIC™ method and Rate of Growth IntellectualCapital (ROGIC were applied in order to analyze the dynamic effect of Indonesia commercial banks for thefinancial period 2005 quarter 1 until 2008 quarter 4. It focused on banking financial performance both forcurrent period and the future. The research method was quantitative analysis and the sample were 22 banks byusing purposive sampling method. The method of estimation was dynamic model on panel data.The result ofthe study was all banks had relatively smaller capital employed efficiency than human and structural efficiencies.The long term effect had greater impact for return on asset and solvency ratio compared to the short termone. Average response time required for adjustment of return on asset was faster then solvency ratio.

  15. PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL: PADA PERUSAHAAN IC INTENSIVE

    Directory of Open Access Journals (Sweden)

    Dista Amalia Arifah

    2012-12-01

    Full Text Available Intangible asset proxied by Intellectual Capital has important role to drive companies values creation. Although many companies have applied corporate governance mechanism in order to have IC disclosure recognition, most of them do not focus on Intellectual Capital disclosure yet. The aim of this study is to analyze the influence of corporate governance mechanisms consisting of size of the board commissioners, the independence level of independent commissioner, the activities of independent commissioners, and audit committee on the intellectual capital disclosures of the companies listed in BEI in 2009 using intensive ICs category with the adding of kontrol variables. This study will provide an illustration on how the mechanisms of corporate governance practices and IC disclosure become a value creation source for the company. There are a total of 176 companies categorized as IC intensive. Using a purposive sampling method, 45 companies were selected as samples. The 2009 annual reports of the companies are used as secondary data source of this research. Furthermore, to get ICs disclosure data content analysis technique was used both for quantity and quality terms. The results indicate that audit committee is the only corporate governance mechanism that significantly affects the level of IC disclosures.

  16. PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI EMPIRIS PERUSAHAAN LQ 45

    Directory of Open Access Journals (Sweden)

    Indah Fajarini S.W.

    2012-03-01

    Full Text Available Tujuan penelitian ini adalah untuk mengetahui pengaruh intelectual capital terhadap kinerja keuangan perusahaan, kinerja keuangan perusahaan masa akan datang dan rata-rata pertumbuhan intelectual capital terhadap kinerja keuangan perusahaan masa akan datang. Penentuan sampel dilakukan secara purposive sampling dan diperoleh sampel sebanyak 18 perusahaan. Hasil penelitian menunjukkan bahwa terdapat pengaruh signifikan antara IC (VAICTM terhadap kinerja keuangan perusahaan, terdapat pengaruh IC (VAICTM terhadap kinerja keuangan masa depan perusahaan dan terdapat pengaruh ROGIC terhadap kinerja keuangan masa depan perusahaan, baik untuk periode ROGIC 2006-2007 terhadap kinerja keuangan 2006 maupun ROGIC 2006-2007 terhadap kinerja keuangan 2007. Abstract The objective of study investigates the effects of intellectual capital to corporate financial performance, financial performance and the growth average of intellectual capital  to the company’s future financial performance. In ditermining the sample,  purposive sampling method is employed and 18 companies are obtained. The results show that there is IC (VAICTM influence to the company’s financial performance, there is influence of IC (VAICTM to the company’s future financial performance and there is ROGIC influence to the company’s future financial performance. Those are for both  the ROGIC period of 2006-2007 to financial performance of  2006 and the ROGIC period of 2006-2007 to the financial performance of 2007.

  17. Management level of Intellectual Capital in the Palestinian Universities from the Perspective of Faculty Members in Relationship to the Aspects of Excellence

    Directory of Open Access Journals (Sweden)

    Mahmoud A.R. Assaf

    2017-11-01

    Full Text Available The study aimed to identify the degree of assessment given by faculty members of the Palestinian universities about their efforts in managing the intellectual capital, and to identify the aspects of excellence mostly preferred by them and the relationship between these aspects. To achieve the objectives of the study, the researcher followed the descriptive method by applying two questionnaires: the first consisting of (37 items; and the second comprising (28 items distributed to (4 areas. The sample consisted of (229 faculty members from these universities: (Al-Azhar, the Islamic university and al-Aqsa. They were selected using the random stratified method. The results were as follows: The respondents’ total degree of assessment of the efforts exerted by the universities in intellectual capital was at the rate of (63.8%, which is a medium degree. The area of (management of relations came in first place at a rate of (71.2% with a large degree. The ‘management of intellectual and organizational assets’ was given the last rank with a medium degree and the rate of (56.80% The aspect of excellence that was given the first rank by the respondents was the (development of faculty members and teaching at the rate of (65.2 % , and with a medium degree. The least trend is (supporting talent and creativity which came in the last rank, with a medium degree and a rate of (59.4%. There was a statistically significant correlation of (α≤0.05 between the degree of respondents’ assessment of university efforts in managing intellectual capital and their assessment of the aspects of excellence, recording a correlation coefficient of (0.737 .  Keywords: Aspects of excellence, Intellectual capital, Efforts of Palestinian Universities.

  18. Intellectual Capital configurations and value creation for end-users: towards a conceptual model of HR Shared Services

    NARCIS (Netherlands)

    Meijerink, Jeroen Gerard; Bondarouk, Tatiana; Looise, Jan C.

    2010-01-01

    The ways by which intellectual capital (IC) drives value creation is often limitedly understood, particularly in the case of Human Resource Shared Services (HRSS), as its components – human, organizational and social capital – are treated as independent and separate constructs. In this paper, a

  19. THE ROLE OF HABITUS IN DEVELOPING INTELLECTUAL CAPITAL STUDENT AT MA'HAD ALY AL FURQON, PONOROGO

    Directory of Open Access Journals (Sweden)

    Katni dan Anip Dwi Saputro

    2017-12-01

    Full Text Available The institution always expects the output quality and personality, but if the surroundings of education never give appropriate habitus, then the result will not be achieved. On the basis of this research, trying to peel about the role of habitus in developing intellectual capital which is a student at Ma'had synergy between the structure with an agency, how an intellectual capital created and run in a Ma'had university. The question of the Islamic College during this time, when students are extremely variable input, its ability to be tough in the formation and determination of the standard of their abilities.  The results of this study found that the role of habitus intellectual capital improvement done in Mahad Aly Al Furqon Ponorogo there are seven models of the structure that supports the students ' intellectual capital development in Ma'had Aly Al Furqon Ponorogo. As for overcoming the Burnout, the students do a variety of activities that make students fresh so avoid burnout. The results of the intellectual capital developed in the Mahad Aly Al Furqon students achieved the target of memorizing a set amount and the more intellectual growth of students marked with a creative, independent inquiries, in drawing up the scientific agenda, active removing the arguments in different ways.

  20. The relationship between intellectual capital quality and corporate performance: An empirical study of Russian and European companies

    Directory of Open Access Journals (Sweden)

    Shakina Elena

    2012-01-01

    Full Text Available The purpose of this research is to develop cost-effectiveness tools for the analysis of company’s intellectual resources, in terms of resource-based and value-based approaches. Our study focuses on the evaluation of intellectual capital methods to discover the drivers of company growth. We suppose that the potential effectiveness of intellectual capital resources varies according to different institutional factors. Several statistical methods will be used for the empirical issues in this research, including common cross-sectional and panel data analysis, and the instrumental variables method. The database collected for this purpose will consist of financial and economic indicators underlying the intellectual capital evaluation, such as strategic performance indicators (EVA© and FGV©. The dataset includes companies from different countries and industries according to the Knowledge Economy Index of the World Bank. The industries presented in the dataset are selected according to the predominance of several intellectual capital elements. The database includes financial services, wholesale and retail trade, machinery and equipment manufacture, the chemical industry, and transport and communications. As a result of the empirical research, we expect to answer the following questions: • Is there a close relationship between intellectual capital quality and company performance? • What are the external and internal factors affecting this relationship? (country, industry, company size, market dynamics, etc.

  1. The management of human capital in the framework of the theory of intellectual capital, a guide to indicators; La Gestion del capital humano en el Marco de la Teoria del Capital Intelectual. Una guia de indicadores

    Energy Technology Data Exchange (ETDEWEB)

    Tejiero Alvarez, M. M.; Garcia Alvarez, M. T.; Mariz Perez, R. M.

    2010-07-01

    The study of the Intellectual Capital has a great importance in the last decade. In this context, Human Capital is established as a key variable to obtain sustainable competitive advantages in enterprises management. In this paper, we make a revision about the importance of Human Capital in the companies and we propose various indicators which allow to manage this concept. The objective is that the directives can choose the most suitable indicators in function of the characteristics of their enterprises, their management objectives and their strategies. (Author) 43 refs.

  2. MODEL PENGUKURAN KINERJA INTELLECTUAL CAPITAL DENGAN IB-VAIC DI PERBANKAN SYARIAH

    Directory of Open Access Journals (Sweden)

    Ihyaul Ulum

    2013-06-01

    Full Text Available The aim of this study is to develop a measurement of intellectual capital performance of Indonesian syariah banking by modifying the Pulic’s model that popular with the name of VAIC (value added intellectual coefficient. This study was done by documentation and focus group discussion with some financial accounting experts and public accountants. The result show that the main formula to measure IC performance of syariah banking is not too different with Pulic model, it was: iB-VAIC™ = iB-VACA + IB-VAHU + iB-STVA. The different one is the accounts to develop VA. VA in Pulic model was constructed by total revenue, while in iB-VAIC, VA was constructed from syariah activities.

  3. Report on the 13th Interdisciplinary Workshop on Intangibles and Intellectual Capital

    DEFF Research Database (Denmark)

    Schaper, Stefan; Manes Rossi, Francesca

    Since its inception back in 2004, the EIASM Workshop on Intangibles and Intellectual Capital has established itself as a “must” on many researchers’ yearly conference agendas. This year’s edition took place September 21-22, hosted by the School of Economics “G. Fuà” of the Università Politecnica...... delle Marche and was organised by Professors Stefano Marasca, Maria Serena Chiucchi, and Marco Giuliani, and their team, in collaboration with the University of Ferrara. In line with the steadily increasing number of participants, the Workshop was attended by 145 participants from 21 countries...

  4. INFLUENCE OF CLIENT RELATIONS ON THE VALUE OF COMPANY INTELLECTUAL CAPITAL

    Directory of Open Access Journals (Sweden)

    NICOLETA RADNEANTU

    2014-10-01

    Full Text Available Since the last decades of the twentieth century, we can see a major transformation of human society as a whole, manifested by both socially and economically changes, which practically led to the emergence of a new reality - knowledge-based society. We cannot talk about a "capitalisation model of intangible assets in the context of the knowledge society" as long as knowledge, intellectual capital, customer relations, relationships with suppliers, alliances, partnerships, etc., - elements that contribute most the market value of companies - are not properly recognized, measured, recorded and reported. Therefore, in this paper we have treated the issue of intangible assets in the context of the knowledge society, insisting on: managers' perceptions of knowledge-based organizations and companies in the Top 100 by market capitalization, listed on the Bucharest Stock Exchange (BVB on customer relations.

  5. Financial effect of quality management system on intellectual capital : an analysis application on firms that quoted to construction and public works sector in Istanbul stock exchange

    OpenAIRE

    Turgut, Osman; Gumus, Fatih Burak

    2015-01-01

    Today in the finance literature, structural capital is one of the three elements of intellectual capital and the Quality Management System is defined in the structural capital. In this study the impact levels of Quality Management System on the intellectual capital of the companies are analyzed. In this context, 10 companies which are quoted as date 09.14.2014 in the Istanbul Stock Exchange “construction & public works” sector are analyzed. As a result, the inference that investors of the com...

  6. Intellectual Capital

    DEFF Research Database (Denmark)

    Krebs, Anne

    2017-01-01

    Økonomistyring er ledelse udført på grundlag af økonomistyringssystemers billeder af forretningsenhedens omkostninger og udgifter set i relation til de budgetterede beløb. Billederne er et udtryk for økonomisk tænkning omsat til operationelle systemværktøjer. Mange fagprofessionelle indenfor lede...

  7. Intellectual Capital

    National Research Council Canada - National Science Library

    Fondo, Clint

    2004-01-01

    ...), of the California Business, Transportation and Housing Agency. The goal of this project was to identify and document both the history of valuing IC, and the models currently in use throughout the private sector...

  8. Seeking a potential system in managing organizational knowledge flow towards enhancing individual learning and intellectual capital

    Directory of Open Access Journals (Sweden)

    Intan Soraya Rosdi

    2013-12-01

    Full Text Available The knowledge-based economy of today heralds an era where the business environment is characterized by complex and ever-changing conditions, driven by rapid technological advancements. With knowledge regarded as the main competitive resource, continuous learning becomes critical to firms as they try to keep up with the latest technology and business practices. Moreover, knowledge resides within individual employees, and the challenge is to ensure that knowledge is acquired, applied, and shared to benefit the firm. The situation becomes more complex when it is established that there exists different human capital in firms at any one time, differentiated based on the types of knowledge they contribute to the firm. Further, scant literature exists on the relationship dynamics between the different human capital groups and their influences on individual learning. This paper aims to propose a potential system to manage interaction between the different human capital groups within firms, and its link to enhancing different types of individual learning and intellectual capital.

  9. Intellectual capital in mergers and acquisitions: a case study in a world-class financial institution

    Directory of Open Access Journals (Sweden)

    Ricardo Vinícius Dias Jordão

    Full Text Available Abstract The objective of the research described in this paper was to analyse the implications of the merger between Itaú and Unibanco banks on the Intellectual Capital (IC of the Itaú Unibanco S/A Bank. The methodology comprised a qualitative and quantitative case study, in a descriptive approach, based on interviews (formal and informal and questionnaires applied to 225 top managers (directors, superintendents, regional managers and commercial general managers originated from these two banks. The research was complemented with direct observation and documental analysis. The following results were found after the merger: (i improvements were noted in all analysed indicators on the constituent elements of the IC (human capital, structural capital and relational capital, (ii Itaú Unibanco S/A Bank created, developed and acquired knowledge and know-how, and (iii these factors influenced corporative IC, supporting improvements in processes, systems, technology, brands, products and mainly in people, corporate image and the relationship of the company with the market, promoting significant financial results.

  10. [The influence of intellectual capital in performance evaluation: a case-study in the hospital sector].

    Science.gov (United States)

    Bonacim, Carlos Alberto Grespan; Araújo, Adriana Maria Procópio de

    2010-06-01

    This paper contributes to public institutions with the adaptation of a performance evaluation tool based on private companies. The objective is to demonstrate how the impact of an educational activity might be measured in the economic value added for the society of a public university hospital. The paper was divided in four parts, despite the introductory and methodological aspects and the final remarks. First, the hospital sector is explained, specifically in the context of the public university hospitals. Then, the definitions, the nature and measure of the intellectual capital are presented, followed by the disclosure of the main economic performance evaluation models. Finally, an adapted model is presented, under the approach of the value based management, considering adjustments of the return and the respective investment measures, showing the impacts of the intellectual capital management and the education activity on the economic result of those institutions. The study was developed based on a methodology supported by a bibliographical research, using a comparative method procedure in the descriptive modality. At last, it is highlighted the importance of accountability for the society regarding the use of public resources and how this study can help in this way.

  11. Intellectual Capital Approach to Modern Management through the Perspective of a Company’s Value Added

    Directory of Open Access Journals (Sweden)

    Simona Survilaitė

    2015-03-01

    Full Text Available The importance of value creation in small and medium-sized business companies has always been in focus. The changing environment makes a strong impact on all companies all over the world. Nowadays, the value added, which is created by the company, not only depends on tangible but also on intangible assets. It is not enough just to manage internal resources to be efficient or generate high value added. Knowledge and information as an important tool for the management of the external environment have become a new factor of a company. Since elements of the intellectual capital system are intangible and hardly measurable in company’s value added, this paper aims to create a model for the analysis of the creation of a company’s value added through intellectual capital. Subsequent to the review of literature on value creation and management, the authors proposed a model for value creation through intermediate, which presented three main elements of value added creation.

  12. PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN RETAIL YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI PADA TAHUN 2009 – 2011

    Directory of Open Access Journals (Sweden)

    Nono Supriatna

    2013-04-01

    Full Text Available The research aims to examine the influence of intellectual capital to company’s financial performance (profitability, productivity, and market valuation. Profitability measured by Return On Asset (ROA, productiviy measured by Asset Turn Over (ATO, and market valuation measured by Market to Book Value (MB. Independent variabel used in this research is intellectual capital which measured by VAIC™, while dependent variable are ROA, ATO, and MB. In this research, the authors used a quantitative verificative. Data obtainable from retail company listed in Indonesia Stock Exchange (IDX year period 2009-2011. The samples in this research using the method of purposive. Based on sampling criteria the final sample in this research is 7 retail companies. This research use simple linear regression for data analysis. From the research that has been done shows that intellectual capital has positive influence to profitability, intellectual capital has negative influence to productivity, and intellectual capital has no effect to market valuation.

  13. Comparison and Association of Intellectual Capital: An Investigation and Measurement of the Value of Intellectual Capital Assets and Their Contribution to Stakeholder Perception within the Framework of Higher Education

    Science.gov (United States)

    Helm Stevens, Roxanne

    2011-01-01

    PROBLEM: Many of the preliminary approaches to strategic management of intellectual capital or knowledge assets have not been attempted in the not-for-profit arena. Additionally, because there is no marketplace value for not-for-profit firms or a valuation system for intangible assets, the identification and measurement necessary for efficient and…

  14. Using Four Capitals to Assess Watershed Sustainability

    Science.gov (United States)

    Pérez-Maqueo, Octavio; Martinez, M. Luisa; Vázquez, Gabriela; Equihua, Miguel

    2013-03-01

    The La Antigua watershed drains into the Gulf of Mexico and can be considered as one of the most important areas in Mexico because of its high productivity, history, and biodiversity, although poverty remains high in the area in spite of these positive attributes. In this study, we performed an integrated assessment of the watershed to recommend a better direction toward a sustainable management in which the four capitals (natural, human, social, and built) are balanced. We contrasted these four capitals in the municipalities of the upper, middle and lower watershed and found that natural capital (natural ecosystems and ecosystem services) was higher in the upper and middle watershed, while human and social capitals (literacy, health, education and income) were generally higher downstream. Overall, Human Development Index was negatively correlated with the percentage of natural ecosystems in the watershed, especially in the upper and lower watershed regions. Our results indicate that natural capital must be fully considered in projections for increasing human development, so that natural resources can be preserved and managed adequately while sustaining intergenerational well-being.

  15. Impact of Intellectual Capital on Organisational Performance: An Empirical Study of Companies in the Hang Seng Index (Part 2)

    Science.gov (United States)

    Chan, Kin Hang

    2009-01-01

    Purpose: The purpose of this paper, which is written in two parts, is to investigate empirically if intellectual capital (IC) has an impact on the financial aspects of organisational performance as well as attempting to identify the IC components that may be the drivers for the leading financial indicators of listed companies. The study sought…

  16. Impact of Intellectual Capital on Organisational Performance: An Empirical Study of Companies in the Hang Seng Index (Part 1)

    Science.gov (United States)

    Chan, Kin Hang

    2009-01-01

    Purpose: The purpose of this paper, which is written in two parts, is to investigate empirically if intellectual capital (IC) has an impact on the financial aspects of organisational performance as well as attempting to identify the IC components that may be the drivers for the leading financial indicators of listed companies. The study sought…

  17. Reporting intellectual capital in health care organizations: specifics, lessons learned, and future research perspectives.

    Science.gov (United States)

    Veltri, Stefania; Bronzetti, Giovanni; Sicoli, Graziella

    2011-01-01

    This article analyzes the concept of intellectual capital (IC) in the health sector sphere by studying the case of a major nonprofit research organization in this sector, which has for some time been publishing IC reports. In the last few years, health care organizations have been the object of great attention in the implementation and transfer of managerial models and tools; however, there is still a lack of attention paid to the strategic management of IC as a fundamental resource for supporting and enhancing performance improvement dynamics. The main aim of this article is to examine the IC reporting model used by the Center of Molecular Medicine (CMM), a Swedish health organization which is an outstanding benchmark in reporting its IC. We also consider the specifics of IC reporting for health organizations, the lessons learned by analyzing CMM's IC reporting, and future perspectives for research.

  18. Relating Successful Business Models to Intellectual Capital and Knowledge Management Practices

    DEFF Research Database (Denmark)

    Nielsen, Christian

    2018-01-01

    management, mediated by intellectual capital, and draws up a schema by which the relationships can be described and discussed. It concludes by synthesizing a future research agenda to further address these relationships and to strengthen our understanding of how they improve the value creation......There are a number of natural links between the fields of business models and knowledge management. The contemporary understanding of business models is that they are concerned with describing and analyzing the methods of value creation and the alternative ways of delivering use value to customers...... that are applied by organizations. Similarly, knowledge management also has intricate connections with mechanisms of value creation, through the structuring and improvement of knowledge processes in a given organization. Ensuring that the right knowledge is present is an important part of any business model...

  19. Effects of intellectual capital and knowledge management on Thai food industry organizational performance: A conceptual perspective

    Directory of Open Access Journals (Sweden)

    Pimsara Yaklai

    2017-01-01

    Full Text Available Due to rising urbanization and an expanding middle class, Thailand will rely more on processed foods. This is combined with a 22% export market to other Southeast Asian nations, as well as China and Japan. With an abundance of natural resources combined with significant investments in technology, food safety, R&D, and more efforts at adhering to international quality standards, Thailand has become the ‘Kitchen of the World’, becoming the largest sole net food exporter in Asia. Therefore, the researchers aspire to develop a structural equation model of factors affecting intellectual capital and knowledge management on the Thai food industry organizational performance using both quantitative and qualitative research methods. Questionnaires using a 7-point Likert scale are to be analysed using SEM techniques, with focus being given to financial performance, internal processes and learning and growth and their contributions in enhancing the industry’s global competitiveness and sustainability.

  20. Constructing a knowledge-based identity: Experiences from working with intellectual capital statements

    DEFF Research Database (Denmark)

    Kjærgaard, Isa Jensen

    2003-01-01

    how it wishes to define its activities both externally and internally. The paper concludes that, by working with IC statements, a company can achieve a way of constructing a new identity. Furthermore, the process of creating an IC statement can legitimize the whole idea of changing towards a knowledge......This paper analyses the inter-relationship between organizational identity and intellectual capital (IC) statements and suggests the IC statement as a framework for developing a knowledge-based identity. The results are based on a case study of a Danish electricity transmission system company......, which started the process of changing its public provider identity towards a knowledge-based identity in a changing market by applying the framework of an IC statement. The IC statement, as a new way of defining and working with strategic company resources, makes it possible for a company to communicate...

  1. From the Editors: The evolution of the intellectual capital and new tendencies

    Directory of Open Access Journals (Sweden)

    Mercedes Garcia-Parra

    2006-01-01

    Full Text Available The volume of non tangible investments undertaken by firms has grown extraordinarily in the second half of the twentieth century, and it keeps growing in the present century. For that reason, issues related with the economic nature of intangibles, its identification and measurement are among the main interests of managers, investors, financial analysts and the rest of constituencies with interests in organizations. In this editorial, we review the evolution of the research about intellectual capital, defined as the set of intangibles of the firm, from its beginnings at the start of the nineties, to the most recent contributions, where it is defined as the difference between intangible assets and intangible liabilities.

  2. Application complementarity of the knowledge management and internal marketing concepts in the aim of increasing enterprise's intellectual capital

    Directory of Open Access Journals (Sweden)

    Krstić Bojan

    2012-01-01

    Full Text Available Enterprise competitiveness in the era of knowledge economy is most directly connected to human and other intellectual resources. Managers and other employees become vital resource in the 21st century, and their knowledge is the key of creating and delivering superior value to the customers. Nowadays, they are one of the most important segments of assets without which enterprise cannot exist. Crucial question for management is how to enlarge other knowledge resources based on human resources knowledge, that is, their economically- relevant form - intellectual capital. Initial hypothesis of this paper is that, internal marketing, which has enterprise's employees in the focus, can create adequate basis for specializing and enlarging knowledge resources - intellectual resources or intellectual capital as a key factor of competitiveness in the era of knowledge economy. Knowledge management is observed as a segment of intellectual capital management process within an enterprise, with aim to direct the efficient usage of all kinds of knowledge (individual, group-team, organizational in order to create new business opportunities and successful commercialisations of products/services. The aim of this paper is to indicate that complementary application of the concept of internal marketing and the concept of knowledge management may result in synergetic effect of enlargement and specialisation of the knowledge resources - intellectual capital. In the paper we use methods of scientific observation, testing and connecting, as well as methods of analysis and synthesis. The purpose of obtained results application and conclusions from this research is to show to the enterprise management the importance of simultaneous effective application of internal marketing concept and knowledge transfer through processes and practices of knowledge management.

  3. E-LEARNING AS A KNOWLEDGE MANAGEMENT APPROACH FOR INTELLECTUAL CAPITAL UTILIZATION

    Directory of Open Access Journals (Sweden)

    Issa SHEHABAT

    2009-01-01

    Full Text Available This paper addresses human resources utilization at the university environment. We address the design issues of e-learning courses that can capture the teacher knowledge. The underlying objective is that e-learning is a key knowledge and major resources for many universities. Therefore, the design of e-learning should be an important part of the university knowledge management process. Teachers' knowledge in any important topic or field should be managed in a way that the university can benefit from it in case of teacher leaving or retired. Hence, intellectual personal knowledge management will be explored through the development of e-learning systems. Some concepts from the Artificial Intelligence field can be used in developing such systems. The potential for utilizing human knowledge in the university environment will optimize the resources and can be of cost effective and quality assurance factors and provide the university with a sustainable competitive advantage. Assuring the proper knowledge management within the university environment is a more complex issue. This is due to the diverse of topics in one hand and the behavior of the student and the lecturers on the other hand. Effective implementation and success requires a lot of efforts that will guarantee the utilization of the intellectual capital within the university environment.

  4. INTELLECTUAL CAPITAL AND VALUE CREATION IN THE METAL PRODUCTS MANUFACTURING SEGMENT

    Directory of Open Access Journals (Sweden)

    Joao Francisco Aguiar

    2010-07-01

    Full Text Available The historical evolution of the ratio of investments in intangible assets over GNP in the US economy from 1959 to 2007 – which reached 8 to 10% in 2007 - indicates a positive long term trend that is as relevant as the rate of investments in tangible assets in terms of the GNP, during the same timeframe.  The most surprising fact however, was the expansion beyond expectations over the last 40 years. According to international researchers, this trend is due to a combination of a series of causes, such as the financial globalization, market deregulation and exponential growth of technological changes, rousing the interest of entrepreneurs, scholars and researchers in becoming acquainted with indicators, classifying and ideating these so as to comprehend the value creation  process within companies. The purpose of this line of research was to test Pulic´s Value Added Intellectual Coefficient Model (2000, so as to evaluate its significance in creating value, as applied to the Metal Products Manufacturing segment, utilizing an adjusted data base obtained from the Brazilian Geography and Statistics Institute´s (IBGE Annual Industrial Research (PIA for the period 2000 to 2006, comprising companies with more than 100 employees throughout Brazil, resorting to a panel of static data. Results obtained demonstrate a positive relationship between VAIC and value creation as well as between the Calculated Intangible Value – CIV, (explanatory variable and value creation. Key-Words:  Intellectual Capital. VAIC. Value Creation. IBGE (Brazilian Geography and Statistics Institute.

  5. E-LEARNING AS A KNOWLEDGE MANAGEMENT APPROACH FOR INTELLECTUAL CAPITAL UTILIZATION

    Directory of Open Access Journals (Sweden)

    Issa SHEHABAT

    2008-01-01

    Full Text Available This paper addresses human resources utilization at the university environment. We address the design issues of e-learning courses that can capture the teacher knowledge. The underlying objective is that e-learning is a key knowledge and major resources for many universities. Therefore, the design of e-learning should be an important part of the university knowledge management process. Teachers' knowledge in any important topic or field should be managed in a way that the university can benefit from it in case of teacher leaving or retired. Hence, intellectual personal knowledge management will be explored through the development of e-learning systems. Some concepts from the Artificial Intelligence field can be used in developing such systems.The potential for utilizing human knowledge in the university environment will optimize the resources and can be of cost effective and quality assurance factors and provide the university with a sustainable competitive advantage.Assuring the proper knowledge management within the university environment is a more complex issue. This is due to the diverse of topics in one hand and the behavior of the student and the lecturers on the other hand. Effective implementation and success requires a lot of efforts that will guarantee the utilization of the intellectual capital within the university environment.

  6. Intellectual Assessment of Children from Culturally Diverse Backgrounds.

    Science.gov (United States)

    Armour-Thomas, Eleanor

    1992-01-01

    Examines assumptions and premises of standardized tests of mental ability and reviews extant theories and research on intellectual functioning of children from culturally different backgrounds. Discusses implications of these issues and perspectives for new directions for intellectual assessment for children from culturally different backgrounds.…

  7. Avaliação do capital intelectual desenvolvido em organizações não governamentais: comparação entre entidades brasileiras e portuguesas = Intellectual capital’s assessment developed in non-governmental organizations: comparing portuguese and Brazilian organizations

    Directory of Open Access Journals (Sweden)

    Marina Souza Lúcio Oliveira

    2011-09-01

    Full Text Available As organizações exigem uma gestão cada vez mais dinâmica e atualizada e o capital intelectual possui uma parcela significativa na criação de vantagens competitivas nas entidades. Assim, o objetivo deste estudo consiste em investigar a presença do capital intelectual em entidades sem fins lucrativos portuguesas e as atitudes dos gestores acerca de sua gestão, além de comparar os resultados aos encontrados por Colauto e Avelino (2008 em entidades sem fins lucrativos brasileiras. O delineamento da pesquisa caracteriza-se como estudo exploratório. Os dados são primários e foram levantados por meio da aplicação de um questionário em entidades sem fins lucrativos portuguesas em 2009. As questões foram agrupadas em três categorias com 8 questionamentos para cada grupo, cuja intenção foi mapear os elementos relacionadas ao Capital Humano, Capital Estrutural e Capital de Relacionamentos. Para a quantificação dos elementos investigados, empregou-se uma escala Likert para detectar o grau de concordância/discordância dos respondentes em relação às assertivas propostas. Os resultados corroboram os de Colauto e Avelino (2008 e indicam tendência das entidades portuguesas em concordar com as proposições efetuadas para identificar os elementos relacionados ao Capital Humano, Capital Estrutural e Capital de Relacionamentos. Nas entidades portuguesas, o Capital Humano foi a categoria que apresentou resultados mais significativos (média do grau de concordância = 83%, enquanto nas entidades brasileiras destaque maior foi dado ao Capital de Relacionamentos (média do grau de concordância = 83%.The organizations require a more dynamic and updated management and the intellectual capital has a significant part in creating a competitive advantage in the entities. Thus, the purpose of this study is to investigate the intellectual capital presence in nonprofit Portuguese organizations and their managers’ attitudes, beyond compare the

  8. The Implementation Analysis of Intellectual Capital to Department Performance in Padang State University

    Directory of Open Access Journals (Sweden)

    Sulastri sulastri

    2015-09-01

    Full Text Available The purpose of this research was to observe the effect of the age of the organization department in Padang State University on performance through human capital, structural capital and relational capital. The sample is all of department in Padang State University, which is 33 departments. The data were collected through questionnaires and analyzed using partial least squares (PLS. The results showed that the age of the department is not direct and significant impact on the department performance. While the age departments significantly affect the department's human capital, structural capital and relational capital. Furthermore, the human capital, structural capital and relational capital significantly positive affect the department performance. This research failed to prove the existence of variable human capital, structural capital and relational capital as a mediating variable but serves as an intervening variable. Its means that age of department performance cannot determine performance without increasing the human capital, structural capital and relational capital.

  9. Towards a strategic line of intellectual capital development for CNEA (Comision Nacional de Energia Atomica de Argentina)

    International Nuclear Information System (INIS)

    Lopez, M.P.; Martinez Demarco, S.; Sbaffoni, Monica; Harriague, Santiago

    2009-01-01

    After an extended stagnation period, during which there was a big staff reduction in the nuclear sector in general and in CNEA in particular, with no new personnel hired, ageing staff and risk of skills and knowledge loss, in 2006 the Argentinean government launched a nuclear power programme based on the necessity of expanding the national energy matrix and taking into account the general concerns about greenhouse effects. The new projects drove to CNEA to the elaboration of a ten year Strategic Plan for CNEA, which includes the activities to be performed during the period 2009-2018. Conceived with wide participation of internal areas, the definition of the strategic plan included objectives, goals, management indicators, and periodical revisions. The Intellectual Capital being a fundamental asset to reach the goals, a chapter on these subject was included, for every knowledge domain. Even if the work is still in progress, partial results and tendencies can be shown. Every area of the organization is working on the analysis of their own strengths and weaknesses in terms of intellectual capital, knowledge loss risk analysis, and definition of future needs in terms of knowledge and skills. Analyzing strengths and weaknesses, there appeared common elements to most of the areas, indicating that besides the use of specific knowledge management, education and training tools, a Strategic Line for Intellectual Capital Development should be quickly implemented, to fill in gaps and protect the current knowledge asset. This presentation summarizes the work done up to now, showing tendencies in the situation, and proposing a strategic line for intellectual capital development, to help solving major staffing problems in CNEA. (author)

  10. Intellectual Capital (IC Analysis and The Effect to Financial Performance in PT Kalasuba Indonesia (KSI

    Directory of Open Access Journals (Sweden)

    Dwi Ermayanti Susilo

    2016-10-01

    Full Text Available Financial Performance (FP is one of the important things for a company to know the development of the company. One important thing that influences FP is the Intellectual Capital (IC. Research was conducted to get the best IC analysis in order to get success and fulfill the daily human needs which always increases. Therefore, it had research problem ‘how was the components of IC affecting the FP of PT Kalasuba Indonesia (KSI, and the objective is to explore the IC components in affecting the FP. It was interesting to be explored because it had unique characteristics, which consist of spiritual knowledge, attitude, discipline, management knowledge and managerial experience, as well as skill and capabilities, in which the first three points were different from the rest. It used qualitative analysis method as the instrument. It was done by collecting the data through observation and was analyzed using the Robbins theory. It can be concluded that those five IC has important effect in increasing FP of PT KSI and keeping it stable.

  11. Impact of nurses' cross-cultural competence on nursing intellectual capital from a social cognitive theory perspective.

    Science.gov (United States)

    Lin, Hsien-Cheng

    2016-05-01

    To understand the relationships among certain key factors such as organizational climate, self-efficacy and outcome expectation on registered nurses, with regard to the development of registered nurses' cross-cultural competence. The focus is specifically on the use of a social cognitive framework for nurses for providing intercultural nursing care to international patients. This study also aims to examine the relationship between nurses' cross-cultural competence and nursing intellectual capital. Given the influence of globalization on healthcare services, healthcare providers need to have enough cross-cultural competence to effectively care for patients from different cultures. Thus, the development of cross-cultural competence in nursing care has become an important issue. A quantitative method and a cross-sectional design were employed in this study. Data were collected from 309 RN working in 16 healthcare institutions in Taiwan from May to August 2013. Structural equation modelling, in combination with the smart partial least squares method, was used to measure the relationships in the research model. The results show that outcome expectation has a stronger impact on nurses' cross-cultural competence than self-efficacy. In addition, it was found that the cross-cultural competence of nurses has a positive impact on nursing intellectual capital. Nursing supervisors should promote a higher level of outcome expectation on nurses to enhance the improvement of their cross-cultural competence. Raising the cross-cultural competence of nurses will aid in the accumulation of nursing intellectual capital. © 2016 John Wiley & Sons Ltd.

  12. The effects of social capital and organizational commitment on the staff’s intellectual contribution in the central building of Shiraz University of Medical Sciences

    Directory of Open Access Journals (Sweden)

    Leila Malek Makan

    2015-04-01

    Full Text Available Introduction: Nowadays human capital is the main asset in organizations. Thus, the employees’ intellectual involvement is a key factor in the success of organizations. Hence organizations should seek for factors that affect and boost the employees’ intellectual involvement. Therefore, the present research aimed at discovering the relationship between organizational commitment and social capital with intellectual involvement among employees of Shiraz University of Medical Sciences. Method: The study population consisted of staff employees at Shiraz University of Medical Sciences. A sample of 224 employees was selected using cluster sampling. Data were collected using three questionnaires including social capital, organizational commitment, and intellectual involvement. Data were analyzed using t-test, ANOVA, and Pearson correlation coefficient. Results: It was found that the level of social capital, organizational commitment, and intellectual involvement was at an average level. There was a significant relationship between intellectual involvement and degree (p<0.01 and marital status (p<0.05. Other demographic variables had no significant relationship with research variables. Moreover, all research variables and their dimensions had a significant relationship with each other (p<0.01. Conclusion: According to the findings, it can be concluded that with improvement in each of the research variables, other variables will improve. For example, as a result of improvement in social capital or organization commitment, intellectual involvement will increase and the organization could use its competitive advantage

  13. Modelo para a mensuração do capital intelectual: uma abordagem fundamentada em recursos A model for measuring intellectual capital: an approach centered on a resources-based view

    Directory of Open Access Journals (Sweden)

    Olivir Sebastião Malavski

    2010-09-01

    of resources, capabilities and competences for assessing value creation from the perspective of intellectual capital.

  14. Human capital, innovation, and climate policy: An integrated assessment

    OpenAIRE

    Carraro, Carlo; De Cian, Enrica; Tavoni, Massimo

    2012-01-01

    This paper looks at the interplay between human capital and innovation in the presence of climate and educational policies. Using recent empirical estimates, human capital and general purpose R&D are introduced in an integrated assessment model that has been extensively applied to study the climate change mitigation. Our results suggest that climate policy stimulates general purpose as well as clean energy R&D but reduces the incentive to invest in human capital formation. Human capital incre...

  15. THE INTELLECTUAL CAPITAL STATEMENT AND THE BALANCED SCORECARD AS COMPLEMENTARY MODELS IN MEASURING FIRM INTANGIBLES

    Directory of Open Access Journals (Sweden)

    Veltri Stefania

    2011-12-01

    Full Text Available The purpose of this paper is to examine the role of two different new management tool, the Balanced Scorecard (BSC and the Intellectual Capital Report (ICR in managing and reporting intangibles. Unlike the majority of IC scholars the author, and consistently with Bukh et al. (2005, the author starts from the idea that BSC and ICR are not alternative, but complementary tools in measuring intangibles, addressing different needs for firms that measure, manage and report intangibles. The research hypothesis of the paper will be demonstrated through the analysis of a case study of an Italian group which use both intangibles reporting systems. A case study methodology has been chosen, given that it is widely used by researchers and provide the basis for the application of ideas and extension of methods (Yin, 1994. Intercos group has been chosen to test the research hypothesis, since it makes use of both models in measuring and reporting intangibles. The study of the case Intercos group found evidence that the two types of extended reporting are different and yet complementary and that both tools are necessary for firm in measuring IC, since they address different aims. This includes therefore a marked difference in use of indicators, given that IC indicators in the ICR have to support the overall aims derived by company's strategy, while BSC indicators provides a breakdown of strategic goals with respect to profitability, growth etc. The contribution of the paper to the IC literature is to extend the findings of the Bukh et al.s (2003 study, investigating the hypothesis (and finding evidence that BSC and ICR are complementary in reporting intangibles in an Italian group. Implications of the paper are for company's manager, who increase the awareness that they have at their disposal two management tools, with address different aims, to manage intangibles.

  16. The effect of intellectual capital on organizational commitment: A case study of the ministry of economic affairs and finance of Kermanshah province

    Directory of Open Access Journals (Sweden)

    Shirzad Zeinoddini

    2015-09-01

    Full Text Available This study was an attempt to investigate the effect of intellectual capital on organizational commitment of the staff of the Ministry of Economic Affairs and Finance of Kermanshah province, Iran. The statistical population of the Ministry of Economic Affairs and Finance of Kermanshah was 140 people. Using Morgan Table, a sample of 103 personnel was randomly selected from the population. For gathering data, two researcher-made questionnaires of intellectual capital and organizational commitment were used. The validity of the questionnaires was proved by the favorable opinion of the advisor of the research, and the reliability of the questionnaires was tested using Cronbach’s alpha (α. The estimated values of alpha for the questionnaires of intellectual capital and organizational commitment were 0.969 and 0.935, respectively which clearly demonstrated the reliability of the questionnaires. Also the data were analyzed using statistical software of SPSS 15.0 and LISREL. The results of the study demonstrated that there was a significant and positive relationship between intellectual capital and its components (i.e., human capital, structural capital, and customer capital and organizational commitment.

  17. Pengaruh Struktur Kepemilikan Terhadap Kinerja Dengan Value Added Intellectual Capital Coefficient (VAIC Sebagai Variabel Intervening [The Influence of Ownership Structure on Performance with Value Added Intellectual Capital Coefficient (VAIC as an Intervening Variable

    Directory of Open Access Journals (Sweden)

    Fitri Ismiyanti

    2017-06-01

    Full Text Available Development of science, innovation, and economics shifts the view of how to run a labor-based business into a knowledge-based business. Intellectual capital (IC, which is based on the competitive advantage of companies, is considered as one of the hidden assets that contributes to the measurement of companies’ value. Value Added Intellectual Capital Coefficient (VAICTM is a method developed by Pulic, which became the standard to gauge IC on research in various countries. Ownership structure has indicated effects on VAICTM, because shareholder’s governance reflects the control and supervision of company's assets and performance. VAICTM also has indicated impacts on ROE and company’s market performance, which is proxied by Q  Ratio Modification. The purpose of this study is to measure the effect of ownership structure, such as managerial, domestic institutional, foreign institutional, and government ownership on VAICTM, as well as the influence of VAICTM to the ROE and Q  Ratio Modification on 218 observations of listed companies on the Indonesia Stock Exchange in the period of 2009-2011 using the recursive regression analysis method. The results showed a significantly negative effect of government ownership on VAICTM, and VAICTM had a significantly positive effect on ROE and Q  Ratio Modification. BAHASA INDONESIA ABSTRAK: Perkembangan ilmu pengetahuan, inovasi, dan ekonomi menggeser pandangan cara menjalankan bisnis yang berbasis tenaga kerja (labor-based business menjadi bisnis yang berkarakter ilmu pengetahuan (knowledge-based business. Intellectual capital (IC yang bertumpu pada keunggulan bersaing perusahaan dianggap menjadi salah satu hidden assets yang berkontribusi terhadap pengukuran nilai perusahaan. Value Added Intellectual Capital Coefficient (VAICTM adalah metode yang dikembangkan oleh Pulic, yang menjadi standar pengukur IC pada banyak penelitian di berbagai negara. Struktur kepemilikan diindikasikan memiliki efek terhadap

  18. Intangible Capital and Productivity at the Firm Level: A Panel Data Assessment

    NARCIS (Netherlands)

    Bontempi, M.E.; Mairesse, J.

    2015-01-01

    The econometric literature on measuring returns on intangible capital is vast, but we still know little about the effects on productivity of different types of intellectual capital (R&D and patents) and customer capital (trademarks and advertising). The aim of this paper is to estimate the marginal

  19. Reconciliation of work and care among lone mothers of adults with intellectual disabilities: the role and limits of care capital.

    Science.gov (United States)

    Chou, Yueh-Ching; Kröger, Teppo

    2014-07-01

    In this study, the concept of social capital is applied to an exploration of Guanxi (social networking to create good relationships) among working lone mothers of adults with intellectual disabilities (ID) in Taiwan. Using in-depth interviews, this study explores the role of social capital, here referred to as 'care capital', in making it possible for working lone mothers to combine their roles as family carers and workers. Eleven divorced or widowed mothers combining their paid work with long-term care responsibilities were recruited from a survey or through NGOs and were interviewed at their home between October 2008 and July 2010. An interpretative phenomenological approach was adopted for data analysis. The findings revealed that the mothers' care capital was extremely limited and was lost, gained and lost again during their life-cycles of long-term care-giving. Guanxi, especially in relation to their employers, proved to be the sole source of care capital for these mothers, making reconciliation between work and care responsibilities possible. In the absence of formal or informal support, religion and the mother-child relationship seemed also to become a kind of care capital for these lone mothers, helping them to get by with their life-long care responsibilities. For formal social and healthcare services, not just in Taiwan but in every country, it is important to develop support for lone mothers of adults with ID who have long-term care responsibilities and low levels of care capital and thus face care poverty. © 2014 John Wiley & Sons Ltd.

  20. Homicide Defendants with Intellectual Disabilities: Issues in Diagnosis in Capital Cases

    Science.gov (United States)

    Greenspan, Stephen

    2011-01-01

    This article explores the many issues involved in establishing the diagnosis of intellectual disability in a so-called Atkins (death penalty exemption) hearing. Among the issues addressed are the need to go beyond IQ scores in establishing intellectual deficits, the need to go beyond rating scores in establishing adaptive behavior deficits, the…

  1. Aestheticizing the Downfall of Industrial Capitalism: Jim Jarmusch’s Tale of Intellectual Vampires in Zombies’ World

    Directory of Open Access Journals (Sweden)

    Bahar Muratoğlu Pehlivan

    2018-04-01

    Full Text Available This study aims to read Jim Jarmusch’s movie Only Lovers Left Alive from the perspective of downfall of industrial capitalism and ecosocialist approach. The movie mainly takes place in Detroit Michigan, which is a symbol of the collapse of Fordism and industrialization. Ecosocialist critique of industrial capitalism has common notions with Jarmusch’s tale. Thus, theoretical framework of this study has been established on ecosocialist paradigm. In the movie, Jarmusch represents vampires as intellectuals with a wide accumulation of culture and knowledge and places his critique of industrialization from their point of view. Multimodal Discourse Analysis was applied to the movie to find out how the movie did use visual and literal signifiers to establish its narrative.

  2. Leveraging Social Capital of Persons With Intellectual Disabilities Through Facebook Participation: The Perspectives of Family Members and Direct Support Staff.

    Science.gov (United States)

    Shpigelman, Carmit-Noa

    2017-12-01

    This study aimed to understand and describe the views of family members and direct support staff regarding the use of Facebook by persons with intellectual disability (ID) within the context of social capital. In-depth, semistructured interviews conducted with 16 family members and direct support staff of persons with ID who use Facebook revealed that most participants favored Facebook use by persons with ID for bonding and bridging social capital and for normalization. Most participants noted the empowering effect of online activity on persons with ID, yet some reported risks and usage difficulties. Although Facebook use enhances the well-being of persons with ID, findings highlighted the participants' need for formal guidelines regarding social media best-practices for people with ID.

  3. Sexual Risk Assessment for People with Intellectual Disabilities

    Science.gov (United States)

    Embregts, P.; van den Bogaard, K.; Hendriks, L.; Heestermans, M.; Schuitemaker, M.; van Wouwe, H.

    2010-01-01

    Given that sexually offensive behavior on the part of people with intellectual disabilities has been identified as a significant problem, we developed a risk assessment questionnaire, that takes not only various static and dynamic factors into account but also environmental risk variables. Psychologists and staff members completed this Risk…

  4. The analysis of the influence of the intellectual capital on the results of the commercial activity of financial institutions

    Science.gov (United States)

    Shkolik, Oleg; Chirkova, Larisa; Chirkova, Polina

    2016-08-01

    Developing (underdeveloped) countries are territories of slow economic growth (catch-up growth). Perspectives of their economic growth largely depend on developing and introducing financial and technological innovations in the sphere of the financial markets. The level and quality of those innovations should enable provision of faster growth of the financial sector of the national economy by rising stability and effectiveness of the financial institutions. Powerful and stable financial sector is the basic element for attracting investments and upsurge of liquidity in the economic system of a developing country that aims to have developed economy. Intellectual capital is the most important of the fundamental factors of production in the financial sphere. It is a catalytic element of the process of the economic development. From this position, the researchers' collective develops and presents a mathematical model which characterizes the connection between the intellectual capital and financial results of the commercial activity of financial institutions. The model is applied in the analysis of the activity of financial institutions that are part of the EEU.

  5. Pengaruh Pengungkapan Intellectual Capital (IC dan Economic Value Added (EVA terhadap Harga Saham Perusahaan Manufaktur yang terdaftar di BEI

    Directory of Open Access Journals (Sweden)

    Achmad Fauzi

    2015-07-01

    Full Text Available This study aims at finding out if The Influence of Intellectual Capital (ICand Economic Value Added (EVA on Stock Price of Manufacturing Companies listed on the Indonesia Stock Exchange (BEI in 2012. The hypothesis of this study is : There is Influence of Intellectual Capital (IC and Economic Value Added (EVA on Stock Price of Manufacturing Company listed on the Indonesia Stock Exchange (BEI in 2012. The method used is the author of the survey method with a quantitative approach . This study population is the entire manufacturing companies listed on the Stock Exchange in 2012 his sampling technique is random sampling as many as 36 samples .. Correlation Coefficient significance test ( Test A of 0.512 , indicating that there is a middle relationship between IC and EVA on Stock Price. The results of the coefficient of determination ( R2 Test stated that R2 is 0.262 or 26.2% . This shows that the percentage contribution of the effect of independent variables ( IC and EVA on the dependent variable ( stock price of 26.2 % . Or variations of the independent variables used in the model ( IC and EVA are able to explain 26.2% of variation in the dependent variable ( stock price . While the remaining 73.8 % are influenced or explained by other variables not included in this research model .

  6. Intellectual capital performance and cash-based incentive payments for executive directors: Impact of remuneration committee and corporate governance features

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    J-L. W. Mitchell Van der Zahn

    2005-11-01

    Full Text Available We use a sample of 964 executive directors representing 354 Singapore publicly listed firms to examine linkage between firm performance and cash-based bonus payments. As a pooled OLS regression model may hide different models that characterize subsets of observations we use latent class analysis to further examine the data and to identify more specifically the influence of corporate governance features. Our latent class analysis results indicate that remuneration committees with members having their interests better aligned with shareholders (such as presence of a significant owner appear more likely to consider the incremental value of tying executive director compensation to intellectual capital performance. Remuneration committees with a lower risk of influence from managerial power were also found to be more likely to support a compensation linkage for executive directors to intellectual capital performance. The influence of the remuneration committee features is evident for both entrepreneurial and traditional firms. Overall, our findings are consistent with both the optimal-contract pricing and managerial power views of executive compensation setting.

  7. PROPOSAL OF A SYSTEM OF INDICATORS FOR THE INTELLECTUAL CAPITAL ACCORDING TO THE SCORECARD FOR THE "30 DE NOVIEMBRE" ENTERPRISE

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    Yanet de la-Fé-González

    2016-01-01

    Full Text Available Any director or manager knows the importance which the the intangible assets have, although, except some of them, they are shown neither in the financial statement nor any in internal documents. In recent years the increasing role of techonology and knowledge, the interest for the intangible assets has increased at least in the private interprise and its identification, mensure and management is e present theme. It is considered very important to recognize and value these intangible assets eather to improve the decision making or demonstrate the external user its potency, adding this group of information to the tradicional and financial indicators. Despite of the doubless present time about this subject, many main ideas on intellectual capital are too old. The financial statements record some fixed intangible  assets like patents or trade marks, though the procedures of developed valuation for the accounting of the tangible assets could not be like thoseapplied for the intangible ones, as was stated by Hendriksen and Van Brida (1992. It has been also frecuently, the theoric proposals about  bookkeeping the intangible assets. In this paper it is made a proposal of a financial indicator that enable to measure the impact of the intellectual capital inside the real value of the enterprises that will give the possibility to strengthen the economic and financial analysis and make decisions in a short and long terms. 

  8. The Effect Of Intellectual Capital On Job Satisf action And Organizational Attractiveness During The Person - Organization Fit: A Case Study Of A University Hospital

    OpenAIRE

    Orhan Adıgüzel; Kenan Kayadibi

    2015-01-01

    Basic purpose of this study is about investigating the effects of intellectual capital on job satisfaction and organizational attractiveness during the person-organization fit on employees of university hospital. For this purpose; questi on form, which created with personal information form, job satisfaction scale, organizational attractiveness scale, capital perception scale and person-organization fit scale, was applied on 330 persons, who work for u...

  9. Cognitive Capitalism: Economic Freedom Enhances the Effects of Intellectual and Average Classes

    OpenAIRE

    Rindermann, Heiner; Coyle, Thomas R.

    2015-01-01

    Conclusions- Country IQs strongly predict productivity (r = .50 to .80)- Effects slightly stronger for intellectual classes (95%)- Freedom magnified IQ effects on STEM (both groups)- Virtuous cycle? High freedom may increase innovation by attracting STEM talent and stimulating investment  

  10. The impact of the level of market competition intensity on enterprises activities in area of intellectual capital

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    Prusak Rafał

    2017-12-01

    Full Text Available Market activity for today’s enterprises means continuing work to better understand the needs of their customers to provide them higher level of satisfaction. Building market advantages using a traditional approach based on material resources becoming less and less likely to increase competitiveness over the long term. The ability to use intangible assets, often more difficult to identify and manage, is becoming a key issue. Proper management of intangible assets can provide the company with unique market advantages that are unique, durable, and difficult to imitate. This study attempts to characterize selected dependencies between the nature of the actions undertaken by enterprises in relation to intellectual capital in the context of the strength of the level of competition in the market.

  11. The Countercyclical Capital Buffer of Basel III: A Critical Assessment

    OpenAIRE

    Repullo, Rafael; Saurina, Jesús

    2011-01-01

    We provide a critical assessment of the countercyclical capital buffer in the new regulatory framework known as Basel III, which is based on the deviation of the creditto- GDP ratio with respect to its trend. We argue that a mechanical application of the buffer would tend to reduce capital requirements when GDP growth is high and increase them when GDP growth is low, so it may end up exacerbating the inherent pro-cyclicality of risk-sensitive bank capital regulation. We also note that Basel I...

  12. O Capital Intelectual segundo o Entendimento de Gestores de Empresas BrasileirasIntellectual Capital under the View of Brazilian Enterprises ManagersEl Capital Intelectual en el Entender de Gestores de Empresas Brasileñas

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    ANTUNES, Maria Thereza Pompa

    2005-09-01

    Full Text Available RESUMOEste estudo objetivou avaliar o nível de entendimento do conceito de Capital Intelectual dos gestores de grandes empresas brasileiras, comparativamente ao conceito exposto na literatura, a fim de se levantarem subsídios que possam mostrar a tendência do seu desenvolvimento e aplicação na realidade econômica e empresarial brasileira. A pesquisa do tipo exploratória e descritiva foi baseada em uma amostra composta por 30 gestores. A análise dos dados, tratados por meio do método qualitativo (Análise de Conteúdo e do método quantitativo (análise de cluster e teste de Mann-Whitney sugeriu que os gestores possuem o entendimento do conceito semelhante ao da teoria, identificam os elementos de acordo com o da teoria e realizam investimentos nesses elementos. Adicionalmente, identificou-se uma predisposição positiva dos gestores para a aplicação de modelos gerenciais de controle, dada a não existência de acompanhamento desses investimentos. Dessa forma, verificou-se espaço para o desenvolvimento de modelos que contemplem a gestão dos elementos do capital Intelectual por meio da Contabilidade Gerencial.ABSTRACTThis essay had the purpose to evaluate the interpretation of the top Brazilian companies’ managers towards the concept of Intellectual Capital, in comparison with the concept shown in the relevant literature, in order to raise data that could indicate the trends of the development and application of such concept within the Brazilian economic and business environment. The exploratory and descriptive research was based in a sample of 30 managers. The data analysis using qualitative method (cluster analysis and Mann-Whitney test suggested that managers have an interpretation of the Intellectual Capital concept which is similar to the theory, and that they usually identify the elements in accordance with the theory and make investments on such elements. In addition to that, the research shows that managers have a tendency

  13. The Effect Of Intellectual Capital On Job Satisf action And Organizational Attractiveness During The Person - Organization Fit: A Case Study Of A University Hospital

    Directory of Open Access Journals (Sweden)

    Orhan Adıgüzel

    2015-12-01

    Full Text Available Basic purpose of this study is about investigating the effects of intellectual capital on job satisfaction and organizational attractiveness during the person-organization fit on employees of university hospital. For this purpose; questi on form, which created with personal information form, job satisfaction scale, organizational attractiveness scale, capital perception scale and person-organization fit scale, was applied on 330 persons, who work for university hospital. The statistical technics was used for testing the hypotheses, which were created for this study; “Pearson Correlation Analysis Linear” and “Multivariate Regression Models”. The results of study put forward that the intellectual capital structure of health establishment is effective on health employees to get job satisfaction and to find their establishment as attractive.

  14. Modelos de Capital Intelectual y sus indicadores en la universidad pública Models of intellectual capital and indicators in the public university

    Directory of Open Access Journals (Sweden)

    José J. González Millán

    2010-06-01

    Full Text Available En el marco de la gestión del conocimiento se encuentra inmerso un aspecto de alta relevancia, no solo contable, sino también productivo y competitivo, el cual es denominado hoy día Capital Intelectual (C.I, se identificara con esta abreviatura. Dicho elemento ha traspasado la barrera de lo financiero para convertirse en una herramienta altamente utilizada en el medio empresarial y académico de las organizaciones modernas. El presente documento hace un recuento, mediante un constructo teórico y bibliográfico de las definiciones y modelos más conocidos sobre el tema, por medio de la síntesis, la compilación y la recopilación documental, para establecer algunos indicadores relevantes en la función de la universidad pública colombiana y, de esta forma, plantear un avance en el diseño de indicadores de gestión en la función social de la educación de tercer ciclo o superior, como es llamada en la sociedad.In the context of knowledge management is immersed a highly relevant aspect, not just accounting, but also productive and competitive, which is today called Intellectual Capital (IC. This item has crossed the barrier of finance to become a valuable tool used in business and academic environment of modern organizations. This document recounts, through a theoretical construct and bibliography of the definitions and known models on the subject, through synthesis, compilation and documentary collection, ultimately establishing relevant indicators on the role of public universities Colombian and, thus, by outlining a step in the design of performance indicators in the social role of postgraduate education or higher, as it is called in our society.

  15. A study of effects of intellectual capital on organizational performance: A case study of Keshavarzi bank branches in Semnan province of Iran

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    AliAkbar Aminbeidokhti

    2012-04-01

    Full Text Available The new millennium is started with rapid growth on knowledge and investment and these two items play essential role to create and increase organizational value. Intellectual capital is often described as intangible assets for moving towards sustainable growth in values. Some studies indicate there is a meaningful correlation between intellectual capital and organizations performance. The goal of this research is to examine of this case in Iran and in one of the biggest and most important province of country, Semnan and in one of its professional banks named Bank of Keshavarzi. In order to collect data, a psychological questionnaire is used based on an already existed version in the literature, which have been successfully implemented in Canada and Malaysia. Cronbach Alpha was used to validate the data by considering importance of statistical sample in this study. A random sampling method was used and 188 professional personnel of Bank in five province were selected to answer the questionnaire. Results show a meaningful relation between components of intellectual capital but this unity and relationship was not confirmed between these components and organizational performance. The highest effect is associated with organizations performance and costumer capital and the lowest effect is associated with human investment.

  16. [Barcelona Test for Intellectual Disability: a new instrument for the neuropsychological assessment of adults with intellectual disability].

    Science.gov (United States)

    Esteba-Castillo, S; Pena-Casanova, J; Garcia-Alba, J; Castellanos, M A; Torrents-Rodas, D; Rodriguez, E; Deus-Yela, J; Caixas, A; Novell-Alsina, R

    2017-05-16

    Neuropsychological assessment in individuals with intellectual disability is of utmost importance in order to determine the cognitive deficits underlying brain dysfunction and limiting intellectual functioning and adaptive behavior. However, no neuropsychological batteries in Spanish language have been created and validated for this population. To adapt the 'programa integrado de exploracion neuropsicologica-test Barcelona' and to validate the new version, the Barcelona Test for Intellectual Disability (TB-DI). To create normative data for its clinical use. The original test was modified based on data from a pilot sample of 65 individuals with intellectual disability. In order to study the psychometric properties of the TB-DI, it was administered to a sample of 170 individuals with intellectual disability and to a group of 60 individuals without it. The relevant variables for stratification of normative data were determined by means of regression models. The TB-DI was finally composed by 67 subtests grouped in eight cognitive domains and it showed good psychometric properties. Normative data were created for five groups taking into account intellectual disability level, age and acquired curricular competence. These data were organized in percentiles in a way that allows the creation of cognitive profiles in the clinical and experimental fields. The TB-DI constitutes a tool of high applicability in the population with intellectual disability. It shows adequate validity and reliability, and it has good psychometric properties. The cognitive profiles obtained by the TB-DI will provide valuable information for the treatment of adult adults with mild and moderate intellectual disability.

  17. A Review of the Reynolds Intellectual Assessment Scales, Second Edition, and Reynolds Intellectual Screening Test, Second Edition

    Science.gov (United States)

    McNicholas, Patrick J.; Floyd, Randy G.

    2017-01-01

    The Reynolds Intellectual Assessment Scales, Second Edition (RIAS-2; Reynolds & Kamphaus, 2015) is an intelligence test for those aged 3 to 94 years. It contains eight subtests designed to assess general intelligence, verbal and nonverbal intelligence, memory, and processing speed. The two subtests targeting processing speed are new to the…

  18. Human Capital Questionnaire: Assessment of European nurses' perceptions as indicators of human capital quality.

    Science.gov (United States)

    Yepes-Baldó, Montserrat; Romeo, Marina; Berger, Rita

    2013-06-01

    Healthcare accreditation models generally include indicators related to healthcare employees' perceptions (e.g. satisfaction, career development, and health safety). During the accreditation process, organizations are asked to demonstrate the methods with which assessments are made. However, none of the models provide standardized systems for the assessment of employees. In this study, we analyzed the psychometric properties of an instrument for the assessment of nurses' perceptions as indicators of human capital quality in healthcare organizations. The Human Capital Questionnaire was applied to a sample of 902 nurses in four European countries (Spain, Portugal, Poland, and the UK). Exploratory factor analysis identified six factors: satisfaction with leadership, identification and commitment, satisfaction with participation, staff well-being, career development opportunities, and motivation. The results showed the validity and reliability of the questionnaire, which when applied to healthcare organizations, provide a better understanding of nurses' perceptions, and is a parsimonious instrument for assessment and organizational accreditation. From a practical point of view, improving the quality of human capital, by analyzing nurses and other healthcare employees' perceptions, is related to workforce empowerment. © 2012 Wiley Publishing Asia Pty Ltd.

  19. Agreement in Quality of Life Assessment between Adolescents with Intellectual Disability and Their Parents

    Science.gov (United States)

    Golubovic, Spela; Skrbic, Renata

    2013-01-01

    Intellectual disability affects different aspects of functioning and quality of life, as well as the ability to independently assess the quality of life itself. The paper examines the agreement in the quality of life assessments made by adolescents with intellectual disability and their parents compared with assessments made by adolescents without…

  20. Un método para la gerencia del capital intelectual en centros de investigación (A method for the management of intellectual capital in research centers

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    Antonio Velasco

    2017-06-01

    Full Text Available Resumen Se propone un método para analizar el balance entre los componentes del capital intelectual para su gestión en centros de investigación científica, tomando como caso un instituto de investigaciones científicas de Venezuela. El fundamento teórico del método se encuentra en el modelo Intelect y el método propuesto se centra en la determinación de los aspectos favorables y desfavorables de cada bloque del capital intelectual. La metodología sugerida es básicamente cualitativa, con investigación de campo, y diseño de estudio de caso. Se obtuvieron datos mediante aplicación de entrevistas dirigidas y análisis de documentos. Mediante el método diseñado se identificaron los factores que condicionan la gestión del conocimiento de la institución, se evaluó su balance y se diseñó un modelo de gestión del capital intelectual, adaptado a las características de la institución. En el modelo de gestión se propone el diseño de ciertas políticas, programas y acciones, enfatizando su carácter estratégico para el desarrollo del capital intelectual del personal de investigación del ente analizado. Se muestra que el método constituye un aporte interesante para el instituto y para organizaciones de similares características. English abstract We propose a method to analyze the balance between the components of intellectual capital for its management in scientific research centers, taking as a case an institute of scientific research in Venezuela. The theoretical basis of the method is found in the Intelect model and the proposed method focuses on the determination of the favorable and unfavorable aspects of each block of intellectual capital. The suggested methodology is basically qualitative, with case study design. Data were obtained through interviews and document analysis. Through the designed method, the factors that conditioned the knowledge management of the institution were identified, its balance was evaluated and a

  1. THE EFFECT OF INTELLECTUAL CAPITAL AND ISLAMICITY PERFORMANCE INDEX TO THE PERFORMANCE OF ISLAMIC BANK IN INDONESIA 2010-2014 PERIODS

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    Pandu Dewanata

    2016-09-01

    Full Text Available The purpose of this research is to know the influence of intellectual capital and islamicity performance index by proxy is profit-sharing ratio, zakat performance ratio, and equitable distribution ratio on performance of Islamic bank in Indonesia in the period 2010-2014. The data used in this research is financial statement of 11 Islamic bank in Indonesia 2010-2014 periods. Regression model using panel data with Fixed Effect Model. The result of this research is intellectual capital and zakat performance ratio has significant and positif impact on ROA, while equitable distribution ratio has not significant impact on ROA, and profit sharing ratio has significant and positif impact on ROA.

  2. Linking Intellectual Capital and Competitive Advantage: A Cross-Firm Competence Model for North-East Italian SMEs in the Manufacturing Industry

    OpenAIRE

    A. CAMUFFO; COMACCHIO A.

    2005-01-01

    While large, international enterprises have developed!adopted state-of-the-art business practices and knowledge management systems, in SMEs (small and medium enterprises) individual competences usually represent the cornerstone of a firm's intellectual capital and a key determinant of organizational performance. The increasingly fierce competition deriving from globalization and ICT has challenged this approach calling for new ways to develop, diffuse and retain knowledge in SMEs. Starting fr...

  3. Social capital, mental health and biomarkers in Chile: Assessing the effects of social capital in a middle-income country

    Science.gov (United States)

    Riumallo-Herl, Carlos Javier; Kawachi, Ichiro; Avendano, Mauricio

    2014-01-01

    In high-income countries, higher social capital is associated with better health. However, there is little evidence of this association in low- and middle-income countries. We examine the association between social capital (social support and trust) and both self-rated and biologically assessed health outcomes in Chile, a middle-income country that experienced a major political transformation and welfare state expansion in the last two decades. Based on data from the Chilean National Health Survey (2009–10), we modeled self-rated health, depression, measured diabetes and hypertension as a function of social capital indicators, controlling for socio-economic status and health behavior. We used an instrumental variable approach to examine whether social capital was causally associated with health. We find that correlations between social capital and health observed in high-income countries are also observed in Chile. All social capital indicators are significantly associated with depression at all ages, and at least one social capital indicator is associated with self-rated health, hypertension and diabetes at ages 45 and above. Instrumental variable models suggest that associations for depression may reflect a causal effect from social capital indicators on mental well-being. Using aggregate social capital as instrument, we also find evidence that social capital may be causally associated with hypertension and diabetes, early markers of cardiovascular risk. Our findings highlight the potential role of social capital in the prevention of depression and early cardiovascular disease in middle-income countries. PMID:24495808

  4. Credibility assessment of testimonies provided by victims with intellectual disabilities

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    Antonio L. MANZANERO

    2017-09-01

    Full Text Available One of the main obstacles in the way of access to justice for the victims with intellectual disability comes from the stereotypes referred to their ability to produce a statement at police legal procedures, with the consequence that some consider their statements less reliable than the rest of the victims, and others considerate their statements more reliable given their inability to create complex lies. This article reviews three of the most recent studies done by the UCM group of Psychology of Testimony, with the objective of analyzing the role of experience and intuition in the evaluation of credibility in people with intellectual disability (ID, and also it aims to prove whether the credibility analysis procedures such as Reality Monitoring (RM and Statement Validity Assessment (SVA would be valid procedures to discriminate between real and false statements within these collectives. From the results of these studies, it can be deducted that experience may not seem to be enough in order to discriminate between real and simulated victims, but analyzing the characteristics of the statements as the only indicator doesn’t seem to be enough either. As an alternative, the general procedure HELPT is proposed for the evaluation of credibility of people with ID.

  5. From Knowledge to Firm Performance: An Empirical analysis of Intellectual Capital Impact in Polish and Dutch Listed Firms

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    Koen Verduijn

    2013-09-01

    Full Text Available Purpose: Empirical results about the direct relation of knowledge leading to financial performance at a firm is dispersed. This study aims to examine the impact intellectual capital (IC has on firm performance in Polish and Dutch listed firms.Methodology: Quantitative data is collected based on audited annual reports from the top 20 companies listed at the Warsaw Stock Exchange and Amsterdam Stock Exchange between 2007 and 2011. IC is measured using the VAIC methodology with its individual elements of HCE, SCE, and CEE. Direct relations between ICE, HCE, and SCE and five measures of firm performance are statistically analysed.Results: The results suggest that there is a direct positive relationship between ICE and firm performance of Polish and Dutch listed firms, particularly with ROA, ROE, EP, and to a lesser extent with ATO. Firms listed in Poland provide a stronger positive ICE relation to ROA and ROE where firms listed in the Netherlands provide a stronger positive ICE relation to EP. Regarding individual elements, HCE relates highly positive to ROA, ROE, and EP where SCE finds only partial negative relation with ATO.Implications: Nurturing IC and in particular HC confirms the importance of firm knowledge and employees with right training and other support. Additionally, further clarification regarding SC is required.Originality: This paper presents the first study of the IC relationship with firm performance in Poland as well in the Netherlands. Additionally, the comparison between firms of both countries establishes a novelty in IC research.

  6. Collaborative Infrastructures for Mobilizing Intellectual Resources: assessing intellectual bandwidth in a knowledge intensive organization

    NARCIS (Netherlands)

    R. Verhoef; S. Qureshi (Sadja)

    2004-01-01

    textabstractThe use of intellectual assets of key professionals to provide customized goods and services is seen to be a key characteristic of knowledge intensive organizations. While knowledge management efforts have become popular in organizations that depend on the knowledge and skills of their

  7. Social capital, mental health and biomarkers in Chile: assessing the effects of social capital in a middle-income country.

    Science.gov (United States)

    Riumallo-Herl, Carlos Javier; Kawachi, Ichiro; Avendano, Mauricio

    2014-03-01

    In high-income countries, higher social capital is associated with better health. However, there is little evidence of this association in low- and middle-income countries. We examine the association between social capital (social support and trust) and both self-rated and biologically assessed health outcomes in Chile, a middle-income country that experienced a major political transformation and welfare state expansion in the last two decades. Based on data from the Chilean National Health Survey (2009-10), we modeled self-rated health, depression, measured diabetes and hypertension as a function of social capital indicators, controlling for socio-economic status and health behavior. We used an instrumental variable approach to examine whether social capital was causally associated with health. We find that correlations between social capital and health observed in high-income countries are also observed in Chile. All social capital indicators are significantly associated with depression at all ages, and at least one social capital indicator is associated with self-rated health, hypertension and diabetes at ages 45 and above. Instrumental variable models suggest that associations for depression may reflect a causal effect from social capital indicators on mental well-being. Using aggregate social capital as instrument, we also find evidence that social capital may be causally associated with hypertension and diabetes, early markers of cardiovascular risk. Our findings highlight the potential role of social capital in the prevention of depression and early cardiovascular disease in middle-income countries. Copyright © 2014 Elsevier Ltd. All rights reserved.

  8. Bilgi Çağında Yeni Hazine: Entelektüel Sermaye ile Rekabeti Yakalamak / The New Treasure: Becoming more Competitive with Intellectual Capital

    Directory of Open Access Journals (Sweden)

    A. Semih İşevi

    2005-10-01

    Full Text Available The competitive superiority of companies in today’s so-called “knowledge era” depends on how they manage their “intellectual capital” rather than their financial and material sources. During the industrial age, which started with the invention of steam engine, the importance was attributed to the existence of factors labour and capital. Capital was composed of the machines, real estates etc. and the stocks and bonds that would be used to buy these. The products like cars that are real objects were being produced by the actual sources like land, raw materials, machines and tools. The main affluent sources were basing upon materialistic concepts, and consequently main strategies were being focused on the productivity

  9. Intellectual Capital and YOU.

    Science.gov (United States)

    Gordon, Jack

    1999-01-01

    Discusses the differences between corporate universities and training departments and suggests that marketing is a big part of it. Defines knowledge management as the effort to capture an organization's collective experience and wisdom and to make it useful to everyone. (JOW)

  10. Crony Capitalism for Intellectuals

    Science.gov (United States)

    Zingales, Luigi

    2012-01-01

    Economists may be biased in ways that are not apparent to many. A widely espoused theory in economics is that regulators' decisions often become biased in favor of the industries they regulate; to use economic jargon, they become "captured." Economic incentives encourage even the best-intentioned regulators to cater to the interests of the…

  11. Intellectual Liabilities: Lessons from The Decline and Fall of the Roman Empire

    NARCIS (Netherlands)

    Christiaan Stam

    2009-01-01

    Purpose: Intellectual capital theory and practice predominantly focus on measuring and managing intangible assets. However, if we want to balance the intellectual capital books (Harvey and Lusch, 1999), we should recognize both intellectual assets and intellectual liabilities (Caddy, 2000).

  12. ASSESSMENT OF ILLEGAL CAPITAL FLOWS IN THE REPUBLIC OF MOLDOVA

    Directory of Open Access Journals (Sweden)

    Tatiana PETROVA

    2017-02-01

    Full Text Available This paper analyses the existent methodologies used in international practice to estimate illegalcapital outflows. Also, authors carried out an assessment of the illegal capital outflows in the Republic ofMoldova on the basis of two models: the general method based on the balance of payments and the WorldBank’s "residual" model. The paper reflects the exceptional situation of the financial system of theRepublic of Moldova and trends in evolution of capital flows. The analysis of illegal flows should be partof the monitoring system of the country’s financial stability, which will allow identifying in time negativetrends that threaten Moldova's financial security. The main research methods were systemic analysis andlogic synthesis; data analysis and interpretation; statistical methods, etc. The main conclusionsobtained within the research of this topic are: for more reliable estimates for analytical purposes, it isnecessary to develop an adequate methodological base that would help to measure and analyze shadowcross-border flows; for the assessment of the financial security of the Republic of Moldova, as a transitioneconomy, it is important to monitor, analyze and forecast a broader list of financial indicators, as well astheir critical values.

  13. Assessment of labour market returns in the case of gender unique human capital

    OpenAIRE

    Paas, Tiiu; Tverdostup, Maryna

    2016-01-01

    Maryna Tverdostup, Tiiu Paas, ERSA 2016: The paper focuses on the identification of the unique, non-reached by the opposite gender human capital and the analysis of its effect on the earning profiles of unique human capital holders. The overwhelming research aim is to better understand the possible reasons behind gender wage disparities, focusing on the unique features of male and female human capital and their returns. When assessing the gender pay disparities, variation of human capital cha...

  14. An Assessment of Intellectual Disability Among Aboriginal Australians

    Science.gov (United States)

    Glasson, E. J.; Sullivan, S. G.; Hussain, R.; Bittles, A. H.

    2005-01-01

    Background: The health and well-being of Indigenous people is a significant global problem, and Aboriginal Australians suffer from a considerably higher burden of disease and lower life expectancy than the non-Indigenous population. Intellectual disability (ID) can further compromise health, but there is little information that documents the…

  15. Intelligence and specific cognitive functions in intellectual disability: implications for assessment and classification.

    Science.gov (United States)

    Bertelli, Marco O; Cooper, Sally-Ann; Salvador-Carulla, Luis

    2018-03-01

    Current diagnostic criteria for intellectual disability categorize ability as measured by IQ tests. However, this does not suit the new conceptualization of intellectual disability, which refers to a range of neuropsychiatric syndromes that have in common early onset, cognitive impairments, and consequent deficits in learning and adaptive functioning. A literature review was undertaken on the concept of intelligence and whether it encompasses a range of specific cognitive functions to solve problems, which might be better reported as a profile, instead of an IQ, with implications for diagnosis and classification of intellectual disability. Data support a model of intelligence consisting of distinct but related processes. Persons with intellectual disability with the same IQ level have different cognitive profiles, based on varying factors involved in aetiopathogenesis. Limitations of functioning and many biopsychological factors associated with intellectual disability are more highly correlated with impairments of specific cognitive functions than with overall IQ. The current model of intelligence, based on IQ, is of limited utility for intellectual disability, given the wide range and variability of cognitive functions and adaptive capacities. Assessing level of individual impairment in executive and specific cognitive functions may be a more useful alternative. This has considerable implications for the revision of the International Classification of Diseases and for the cultural attitude towards intellectual disability in general.

  16. The Intellectual Property Management Through Assessment of Intellectual Potential of Scientific Organization in Conditions of Knowledge Economy

    Directory of Open Access Journals (Sweden)

    Tomakh Viktoriia V.

    2018-01-01

    Full Text Available The article is aimed at researching and improving the process of the intellectual property management through assessment of innovation potential of scientific organizations in the conditions of knowledge economy. Theoretical and methodical questions of management of innovation processes and methodical support to assessment of innovative potential were analyzed. A methodical support of assessment of innovation potential of scientific organizations has been proposed, which takes into consideration the following stages: description of goals and choice of indicators, development of work plan, definition of the necessary list of indicators of components of innovation potential, data collection, calculation and analysis of the obtained data for assessment, identification of «strong» and «weak» sides of enterprise, calculation of particular indicators and comparison with planned values, calculation of the integral index, adjustment of strategy for development of enterprise.

  17. Review of intellectual assessment measures for children who are deaf or hard of hearing.

    Science.gov (United States)

    Reesman, Jennifer H; Day, Lori A; Szymanski, Christen A; Hughes-Wheatland, Roxanne; Witkin, Gregory A; Kalback, Shawn R; Brice, Patrick J

    2014-02-01

    Intellectual assessment of children who are deaf or hard of hearing presents unique challenges to the clinician charged with attempting to obtain an accurate representation of the child's skills. Selection of appropriate intellectual assessment instruments requires a working knowledge of the strengths and weaknesses of the measure and what changes in standardized administration might be necessary to accommodate for the needs of children who are deaf or hard of hearing. In the case of some available instruments, there is limited guidance and objective research available examining the performance of children who are deaf or hard of hearing. This review summarizes available information on widely used and most recent editions of intellectual assessment measures with special attention to guidance on accommodations, score interpretation, subtest selection and other test-specific considerations when assessing children who are deaf or hard of hearing. There is much opportunity for further inquiry in the field of intellectual assessment as it applies to children who are deaf or hard of hearing, as many measures have not been closely scrutinized for their appropriate use with this population. Clinicians must recognize inherent difficulties with intellectual assessment measures with children who are deaf or hard of hearing and issues in providing for an accessible and accurate administration of test items. PsycINFO Database Record (c) 2014 APA, all rights reserved.

  18. The Influence of Intellectual Capital on Corporate Performance: Evidence from European Companies over the Period 2004–2014

    International Nuclear Information System (INIS)

    Molodchik, M.

    2016-01-01

    Full text: The paper overviews the findings of 5-year research project of International Laboratory of Intangible driven Economy (ID LAB). The main research question of project concerns the strategic decision making with regard to intangibles and consequences of these decisions; in other words, the impact of intangibles on corporate performance. The unique dataset collected by ID LAB includes financial and non-financial indicators of more than 1700 public European companies over the period 2004–2014. The methodology uses indicators for six types of intellectual resources: human resources, management capability, innovation capability, business processes capability, clients’ loyalty and networking capability. For hypotheses estimations different econometric tools such as structural equation modelling, panel data analysis and dummy variable regression are applied. The most important and insightful findings are as follows. Firstly, intellectual resources have simultaneous impact on company outperforming (measured by Economic Value Added) and investor expectations (measured by Market Value Added), meanwhile managers tend to accumulate intellectual resources that are positively recognized by investors. Secondly, two knowledge-intensive profiles of European companies were found. Thirdly, accumulation of intangibles during economic crisis have positive influence on future performance, as well as better endowment of intangibles allows acceleration effect when recovering after the crisis. Fourthly, SMEs gain more from intellectual resources than large companies do. (author

  19. Exploring Multidimensional View of Intellectual Capital and Business Ethics on Organizational Performance by Using Bootstrapping Method: Evidence from Pakistani Pharmaceutical Industry

    Directory of Open Access Journals (Sweden)

    Rizwan Raheem Ahmed

    2017-03-01

    Full Text Available The objective of this research is to examine the effect of business ethics (BE and intellectual capital (IC on the organizational performance (OP. In order to run this study, a conceptual model was designed based on the literature review, and the employees of the knowledge-based organization in pharmaceutical sector were surveyed using a closed-ended questionnaire. Modern successful and thriving organizations are those that create IC and convert it into applicable methods to improve their activities and performance within the boundaries of BE. This research is exploratory and quantitative in nature: 400 responses were directly gathered from the employees of the pharmaceutical industry through five-scaled questionnaire. This research examined the direct and indirect effect of BE and IC on the OP. Structural equation modeling (SEM, descriptive statistics, correlation, multiple regression techniques were used to analyze the impact of IC and BE on the performance. Bootstrapping method is employed in order to test the mediating effect of variables. Two-step SEM was used to the models to regress the cause and effect relation. The findings depicted that there is a very significant effect on BE and IC in the performance of pharmaceutical organizations. General BE, ethics in finance, ethics in human resource management, and ethics in sales and marketing have direct and significant impact on the OP. Human capital, structural capital and relational capital have significant indirect (mediating effect on the performance of the pharmaceutical industry. Finally, it has been concluded from the results of the research study that IC is the major contributor of the OP as a mediating variable with defined set of principles of BE in the pharmaceutical sector of Pakistan.

  20. A controladoria e o capital intelectual: um estudo empírico sobre sua gestão The controllership and the intellectual capital: an empirical study on its management

    Directory of Open Access Journals (Sweden)

    Maria Thereza Pompa Antunes

    2006-08-01

    Full Text Available Este estudo objetivou investigar a adequação do Sistema de Informações Contábeis Gerenciais de grandes empresas brasileiras à gestão do Capital Intelectual. Assumiu-se a Controladoria como a área na empresa mais adequada para identificar, avaliar e mensurar esses elementos e para disponibilizar as informações necessárias à gestão das empresas no atingimento de sua missão. A pesquisa do tipo exploratória está baseada em uma amostra composta por 30 gestores de grandes empresas brasileiras. A análise dos dados, tratados por meio do método qualitativo (Análise de Conteúdo, permitiu verificar que a grande maioria dos gestores realiza investimentos em elementos do Capital Intelectual e que atribuíram indicadores para avaliar esses investimentos, mas não de forma integrada que permita a quantificação correta dos valores investidos e a avaliação do retorno desses investimentos. Por outro lado, os gestores mostraram-se receptivos a aplicar um modelo de gestão para tal fim e consideraram a Controladoria como a área mais adequada para gerenciar esse modelo.The purpose of this essay is to investigate through the Controlling Departments how the Management Information Systems in large Brazilian companies treat investments on Intellectual capital elements. It has been assumed that the Controlling Department is the companies' most adequate area to identify, evaluate and measure such elements, and to provide the managerial information required for the accomplishment of each company's mission. The exploratory research is based on a sample of 30 managers of large Brazilian companies. The qualitative analysis of the data collected (Contents Analysis lead us to the conclusion that the great majority of managers invest on detecting Intellectual Capital elements and have tools to evaluate such investment, but not in an integrated manner that permits to correctly quantify the invested amounts and to evaluate the return on the investment. On

  1. A Multitrait-Multimethod Examination of the Reynolds Intellectual Assessment Scales in a College Sample

    Science.gov (United States)

    Beaujean, A. Alexander; Firmin, Michael W.; Michonski, Jared D.; Berry, Theodore; Johnson, Courtney

    2010-01-01

    This study assessed trait validity of the Reynolds Intellectual Assessment Scales' (RIAS) Verbal Index (VIX) and Nonverbal Index (NIX) scores in a group of college students. Using both observation of patterns and latent variable modeling of a multitrait-multimethod correlation/covariance matrix, the results indicate that the RIAS VIX scores…

  2. Increasing Compliance in Students with Intellectual Disabilities Using Functional Behavioral Assessment and Self-Monitoring

    Science.gov (United States)

    Wadsworth, Jamie P.; Hansen, Blake D.; Wills, Sarah B.

    2015-01-01

    Noncompliance in three elementary age students with intellectual disabilities was assessed using functional behavioral assessments. Escape was identified as the primary function of the behavior in all three students, and access to tangible items was identified in one of the students as a secondary function. Teacher-monitoring and self-monitoring…

  3. Rural Vocational and Transition Assessment Practices for Students with Intellectual Disabilities: What Do Educators Really Know?

    Science.gov (United States)

    Brendle, Janna; Tucker, Kathryn J.; Lock, Robin H.

    2018-01-01

    Transition planning requires quality vocational and transition assessment tailored to the student's needs, strengths, preferences and interests. Limited research is currently available that addresses assessment types and use of results that rural practitioners utilize to aid in transition planning for students with intellectual disabilities (ID).…

  4. Pain Management in Intellectually Disabled Children: Assessment, Treatment, and Translational Research

    Science.gov (United States)

    Valkenburg, Abraham J.; van Dijk, Monique; de Klein, Annelies; van den Anker, Johannes N.; Tibboel, Dick

    2010-01-01

    The primary focus of pain research in intellectually disabled individuals is still on pain assessment. Several observational pain assessment scales are available, each with its own characteristics, its own target group and its own validated use. Observational studies report differences in the treatment of intra- and postoperative pain of…

  5. Risk Assessment and Risk Management in Offenders with Intellectual Disabilities: Are We There Yet?

    Science.gov (United States)

    Pouls, Claudia; Jeandarme, Inge

    2015-01-01

    Research on risk assessment and risk management in offenders with intellectual disabilities (OIDs), although far behind compared to the mainstream offender literature, is now expanding. The current review provides an overview of the predictive value of risk assessment and treatment outcome monitoring tools developed for both mainstream forensic…

  6. Techniques and Assessment of Small Business Capital | Narayanan ...

    African Journals Online (AJOL)

    The optimal capital structure is the one that strikes a balance between risk and return and thereby maximizes the price of the stock and simultaneously minimizes the cost of capital. When evaluating a small business for a loan, lenders ideally like to see a two-year operating history, a stable management group, a desirable ...

  7. Mental health and positive change among Japanese mothers of children with intellectual disabilities: Roles of sense of coherence and social capital.

    Science.gov (United States)

    Kimura, Miyako; Yamazaki, Yoshihiko

    2016-12-01

    We investigated predictors of mental health and positive change among mothers of children with intellectual disabilities in Japan based on the concept of the Double ABCX model. We used variables of having a child with autism spectrum disorder (ASD) and dissatisfaction with systems as stressors, availability of social support and social capital (SC) as existing resources, sense of coherence (SOC) as appraisal of the stressor, and mental health and positive change as adaptation. A self-administered questionnaire was distributed to 10 intellectual disability-oriented special needs schools in Tokyo, and obtained 613 responses from mothers of children under age 20 attending these schools. The results showed that our Double ABCX model explained 46.0% of the variance in mothers' mental health and 38.9% of the variance in positive change. The most powerful predictor of this model was SOC, and SC may be directly and indirectly related to maternal mental health and positive change through mothers' SOC. Increasing opportunity for interaction between neighbors and family of children with disabilities may be one effective way to enhance SOC through SC. Since maternal SOC, SC, mental health, and positive change were significantly correlated with each other, synergy among these elements could be expected. Copyright © 2016 Elsevier Ltd. All rights reserved.

  8. Evaluating the intellectual ability of entrepreneurship subjects and managers in market conditions

    OpenAIRE

    Ibragimov I.

    2018-01-01

    The article provides an overview of the current methods for evaluating the intellectual capital of the organization, analyzes techniques that allow to assess both the intellectual capital in general and its individual components. The author proves that entrepreneurship currently occupies an important niche in the economy of the state. But the insufficient elaboration of questions in science about the psychological characteristics of entrepreneurs, the fragmented and multifaceted information p...

  9. An assessment of prominent proposals to amend intellectual property regimes using a human rights framework

    Directory of Open Access Journals (Sweden)

    Cristian Timmermann

    2014-12-01

    Full Text Available A wide range of proposals to alleviate the negative effects of intellectual property regimes is currently under discussion. This article offers a critical evaluation of six of these proposals: the Health Impact Fund, the Access to Knowledge movement, prize systems, open innovation models, compulsory licenses and South-South collaborations. An assessment on how these proposals target the human rights affected by intellectual property will be provided. The conflicting human rights that will be individually discussed are the rights: to benefit from one’s own scientific work, to benefit from the advancement of science, to participate in scientific enterprises and to self-determination.

  10. Intellectual Curiosity in Action: A Framework to Assess First-Year Seminars in Liberal Arts Settings

    Science.gov (United States)

    Kolb, Kenneth H.; Longest, Kyle C.; Barnett, Jenna C.

    2014-01-01

    Fostering students' intellectual curiosity is a common goal of first-year seminar programs--especially in liberal arts settings. The authors propose an alternative method to assess this ambiguous, value-laden concept. Relying on data gathered from pre- and posttest in-depth interviews of 34 students enrolled in first-year seminars, they construct…

  11. The Aurora-"a" Battery as an Assessment of Triarchic Intellectual Abilities in Upper Primary Grades

    Science.gov (United States)

    Gubbels, Joyce; Segers, Eliane; Keuning, Jos; Verhoeven, Ludo

    2016-01-01

    The theory of triarchic intelligence posits that, in addition to the widely acknowledged analytical reasoning abilities, creative and practical abilities should be included in the assessments of intellectual capacities and identification of gifted students. To find support for such an approach, the present study examined the psychometric…

  12. Examiner Errors on the Reynolds Intellectual Assessment Scales Committed by Graduate Student Examiners

    Science.gov (United States)

    Loe, Scott A.

    2014-01-01

    Protocols from 108 administrations of the Reynolds Intellectual Assessment Scales were evaluated to determine the frequency of examiner errors and their impact on the accuracy of three test composite scores, the Composite Ability Index (CIX), Verbal Ability Index (VIX), and Nonverbal Ability Index (NIX). Students committed at least one…

  13. Guidelines for Preparing Psychological Specialists: An Entry-Level Course on Intellectual Assessment

    Science.gov (United States)

    Oakland, Thomas; Wechsler, Solange Muglia

    2016-01-01

    This article provides guidelines for an entry-level course that prepares psychology students and practitioners to acquire entry-level skills, abilities, knowledge, and attitudes important to the individual assessment of intellectual abilities of children and youth. The article reviews prominent international, regional, and national policies,…

  14. Intellectual Assessment of Children and Youth in Japan: Past, Present, and Future

    Science.gov (United States)

    Ishikuma, Toshinori; Matsuda, Osamu; Fujita, Kazuhiro; Ueno, Kazuhiko

    2016-01-01

    This article briefly reviews the history of intellectual assessment with children and youth in Japan, as well as current practices and future directions. The history of intelligence test use in Japan began in the early 20th century. Since the 21st century, three major intelligence tests, namely, the Wechsler Intelligence Scales, the Kaufman…

  15. CAPs-IDD: Characteristics of Assessment Instruments for Psychiatric Disorders in Persons with Intellectual Developmental Disorders

    Science.gov (United States)

    Zeilinger, E. L.; Nader, I. W.; Brehmer-Rinderer, B.; Koller, I.; Weber, G.

    2013-01-01

    Background: Assessment of psychiatric disorders in persons with an intellectual developmental disorder (IDD) can be performed with a variety of greatly differing instruments. This makes the choice of an instrument best suited for the intended purpose challenging. In this study, we developed a comprehensive set of characteristics for the evaluation…

  16. Integrating enabling contexts and ambidexterity to create Intellectual Capital faculty’s competencies on undergraduate Business Management programs

    Directory of Open Access Journals (Sweden)

    José Rezende

    2016-09-01

    Full Text Available Purpose: This study aims to discuss a framework to promote ambidexterity through an intentional managed enabling context in order to develop university lecturers’ competencies and, at last, to improve students’ skills. Design/methodology/approach: A descriptive case study was performed based on literature review and the data collection was done through documentary and field participative research with the PACT working group. The paper reports the stage and maturity of the High Commonality of Themes Project (PACT on a private Brazilian university in Rio de Janeiro. Consequently, since the faculty shares more qualified knowledge and the syllabus could be realigned without losing epistemological identity, the subjects expect that the students learning process performs on market demanded pragmatic and practical skills. Findings: Findings indicate PACT as a kind of improvement, since it makes possible, balancing Refined Interpolation with Disciplined Extrapolation, to promote the ambidextrous learning through an enabling context, thus allowing specialized lecturers to improve competencies in their core area. Research limitations/implications: As a case study, findings could not be widespread and limitations are related to the initial stages of the PACT implementation. Originality/value: The value and originality of the ambidexterity approach refer to the possibilities it could overlap the bottlenecks that faculty performance generates to students learning effectiveness: non-adherence by the faculty to the discipline they teach (Human Capital; way lecturers interact among courses and one another (Social/Relationship Capital; and development and practicality of the educational guidelines of the course – PPC (Structural Capital.

  17. Life cycle assessment of capital goods in waste management systems

    DEFF Research Database (Denmark)

    Brogaard, Line Kai-Sørensen; Christensen, Thomas Højlund

    2016-01-01

    plant, an incinerator and a landfill site. The contribution of capital goods to the overall environmental aspects of managing the waste was significant but varied greatly depending on the technology and the impact category: Global Warming: 1-17%, Stratospheric Ozone Depletion: 2-90%, Ionising Radiation......The environmental importance of capital goods (trucks, buildings, equipment, etc.) was quantified by LCA modelling 1 tonne of waste treated in five different waste management scenarios. The scenarios involved a 240L collection bin, a 16m3 collection truck, a composting plant, an anaerobic digestion...... for treatment facilities than for the collection and transportation of waste and for the landfilling of waste. It is concluded that the environmental impacts of capital goods should always be included in the LCA modelling of waste management, unless the only impact category considered is Global Warming....

  18. Assessing Character Strengths in Youth with Intellectual Disability: Reliability and Factorial Validity of the VIA-Youth

    Science.gov (United States)

    Shogren, Karrie A.; Shaw, Leslie A.; Raley, Sheida K.; Wehmeyer, Michael L.; Niemiec, Ryan M.; Adkins, Megan

    2018-01-01

    This article reports the results of an examination of the endorsement, reliability, and factorial validity of the VIA--Youth and assessment of character strengths and virtues developed for the general population in youth with and without intellectual disability. Findings suggest that, generally, youth with intellectual disability endorsed…

  19. Development and Psychometric Properties of an Assessment for Persons with Intellectual Disability--The InterRAI ID

    Science.gov (United States)

    Martin, Lynn; Hirdes, John P.; Fries, Brant E.; Smith, Trevor F.

    2007-01-01

    This paper describes the development of the interRAI-Intellectual Disability (interRAI ID), a comprehensive instrument that assesses all key domains of interest to service providers relative to a person with an intellectual disability (ID). The authors report on the reliability and validity of embedded scales for cognition, self-care, aggression,…

  20. Capital yields assessment trough cross section production function

    Czech Academy of Sciences Publication Activity Database

    Kodera, Jan; Pánková, V.

    2001-01-01

    Roč. 8, č. 14 (2001), s. 79-87 ISSN 1212-074X R&D Projects: GA ČR GA402/00/0439 Institutional research plan: AV0Z1075907 Keywords : yield of capital * cross-section production function * maximisation of profit Subject RIV: AH - Economics

  1. Influência do capital intelectual na avaliação de desempenho aplicada ao setor hospitalar The influence of intellectual capital in performance evaluation: a case-study in the hospital sector

    Directory of Open Access Journals (Sweden)

    Carlos Alberto Grespan Bonacim

    2010-06-01

    Full Text Available Este estudo contribui com a adaptação, para as entidades públicas, de uma ferramenta de avaliação de desempenho sedimentada nas empresas privadas. O objetivo é demonstrar como pode ser mensurado o impacto da atividade de ensino no valor econômico agregado por um hospital universitário público à sociedade. Para tanto, o texto foi dividido em quatro partes, além dos aspectos introdutórios, metodológicos e das considerações finais. Inicialmente, será contextualizado o setor hospitalar, mais especificamente os hospitais universitários públicos. Logo após, serão apresentadas as definições, a natureza e mensuração do capital intelectual, seguidas da demonstração dos principais modelos avaliação de desempenho econômico. Finalmente, será apresentado um modelo adaptado, sob o enfoque da gestão baseada no valor, propondo ajuste nos indicadores de retorno e do respectivo investimento, demonstrando os impactos da gestão do capital intelectual e da atividade de ensino no resultado econômico de tais instituições. O estudo foi elaborado por intermédio de uma metodologia consubstanciada em uma pesquisa bibliográfica, sob o prisma do método de procedimento comparativo descritivo. Ressalta-se, por fim, a importância da prestação de contas para a sociedade quanto ao uso do recurso público.This paper contributes to public institutions with the adaptation of a performance evaluation tool based on private companies. The objective is to demonstrate how the impact of an educational activity might be measured in the economic value added for the society of a public university hospital. The paper was divided in four parts, despite the introductory and methodological aspects and the final remarks. First, the hospital sector is explained, specifically in the context of the public university hospitals. Then, the definitions, the nature and measure of the intellectual capital are presented, followed by the disclosure of the main

  2. Characteristics, etiology and assessment of sexual offending in persons with intellectual disability

    Directory of Open Access Journals (Sweden)

    Tomić Katarina

    2017-01-01

    Full Text Available The paper presents an overview of the studies dealing with the etiology, types and clinical expression of sexual offending in people with intellectual disability, with a brief overview of some of the methods and techniques of structured assessment of deviant sexual behavior. A review of possible etiological factors provides an overview of the static and dynamic risks factors of sexual offending and recidivism. The results indicate an increased incidence of sexual offending in people with intellectual disability compared to those of a typical development. The most important risk factors for the manifestation of deviant sexual behavior include: early victimization, misunderstanding of social rules and restrictions, poor impulse inhibition, behavioral and emotional dysregulation and some neurobiological factors associated with genetic syndromes. People with intellectual disabilities usually choose other people with disabilities, as well as children, for victims of sexual offences. The results of the presented research point to the importance of continuous sexual education of people with intellectual disability and preventive action in order to mitigate the well known risk factors for expressing sexually deviant behavior.

  3. Reducing Children’s Behavior Problems through Social Capital: A Causal Assessment

    Science.gov (United States)

    López Turley, Ruth N.; Gamoran, Adam; McCarty, Alyn Turner; Fish, Rachel

    2016-01-01

    Behavior problems among young children have serious detrimental effects on short and long-term educational outcomes. An especially promising prevention strategy may be one that focuses on strengthening the relationships among families in schools, or social capital. However, empirical research on social capital has been constrained by conceptual and causal ambiguity. This study attempts to construct a more focused conceptualization of social capital and aims to determine the causal effects of social capital on children’s behavior. Using data from a cluster randomized trial of 52 elementary schools, we apply several multilevel models to assess the causal relationship, including intent to treat and treatment on the treated analyses. Taken together, these analyses provide stronger evidence than previous studies that social capital improves children’s behavioral outcomes and that these improvements are not simply a result of selection into social relations but result from the social relations themselves. PMID:27886729

  4. Evidenciação do capital intelectual em empresas do setor de tecnologia da informação e do setor de telecomunicações listadas na BM&FBovespa nos anos de 2007 a 2009 = Disclosure intellectual capital in business sector information technology and telecommunications sector listed on Bovespa BM & F the years 2007 to 2009

    Directory of Open Access Journals (Sweden)

    Diane Rossi Maximiano Reina

    2011-08-01

    Full Text Available O capital intelectual tem sido considerado na literatura como fonte de conhecimento e recursos que agregam valor as empresas e as pessoas. Assim, este trabalho busca analisar a evidenciação voluntária do Capital Intelectual em empresas listadas na BM&FBOVESPA. O estudo é descritivo, qualitativo e utiliza análise de conteúdo, matriz de classificação de capital intelectual de Sveiby (1997 e codificação numérica de Guthrie et al. (1999. Como principais resultados obteve-se: (i 92% das empresas do setor de telecomunicações evidenciaram elementos de Capital Intelectual em 2007, no setor de tecnologia da informação em 2007 era de 78% e entre 2008 e 2009 este percentual elevou-se para 87,5%; (ii a forma de evidenciação que prevaleceu foi a narrativa; (iii o elemento contrato favorável manteve a maior evidenciação no ano de 2007 e em 2008 o elemento processo gerencial teve 40%; e (iv a categoria de Capital Externo foi a que mais representou elementos entre os dois setores.Intellectual capital has been considered in the literature as a source of knowledge and resources that add value to businesses and individuals. This study analyzes the voluntary disclosure of intellectual capital in companies listed on BOVESPA. The study is descriptive, and uses qualitative content analysis, classification matrix of intellectual capital to Sveiby (1997 and numerical coding Guthrie et al. (1999. The main results are: (i 92% of companies in the telecommunications industry showed elements of intellectual capital in 2007 in the information technology sector in 2007 was 78% and between 2008 and 2009 this percentage increased to 87 5%, (ii the form of disclosure that prevailed was the narrative, and (iii the element retained most favorable contract disclosure in 2007 and 2008 element management process was 40%, and (iv the category of Foreign capital was the most represented elements between the two sectors.

  5. Generating social capital through public health leadership training: a six-year assessment.

    Science.gov (United States)

    Hawley, Suzanne R; St Romain, Theresa; Rempel, Scott L; Orr, Shirley A; Molgaard, Craig A

    2012-08-01

    Social capital, or a sense of partnership leading to shared goals, provides a means for addressing today's public health workforce challenges. This concept is particularly important in underserved rural areas, though efforts to intentionally generate social capital have been limited. Within the rural state of Kansas, the Kansas Public Health Leadership Institute (KPHLI) has implemented a social capital pre/post assessment to quantify the impact of KPHLI training on social capital within the state's decentralized public health system. This paper discusses 38 assessment items related to bonding, bridging and linking social capital. The assessment was completed pre and post training by 130 of 148 scholars (87.8%) in six KPHLI training cycles. Data were analyzed using Wilcoxon paired t-tests in SPSS. Thirty-five of 38 items demonstrated statistically significant increases at post-test, across all 10 sub-domains. Leadership training by the KPHLI fosters quantifiable increases in characteristics of social capital, which are essential for public health systems to cope with increased workforce demands and prepare for accreditation. This study represents a key first step in examining the deliberate generation of social capital within a decentralized rural environment.

  6. Shaw Air Force Base Capital Improvement Program Environmental Assessment

    Science.gov (United States)

    2010-05-01

    A FB Capital Im provem ent Program Environm ental A ssessm ent 3-21 Figure 3.6-1. W ater R esources at Shaw A FB under the Proposed A ction...Figure 3.6-2. W ater R esources at Shaw A FB under A lternative 1 0 Key c::::J Shaw!IFB C’l1 Proposed Project ~ Number -- Creek/Stream c:::::J w

  7. The Effect of Intellectual Capital on A Company's Performance Moderated by ITS Governance and IT Strategy Integration Employed By Bank Listed in Indonesian Stock Exchange

    Directory of Open Access Journals (Sweden)

    Dodi Wirawan Irawanto

    2017-10-01

    Full Text Available This study investigates whether IT integration and company governance can affect the relationship between intellectual capital and company performance in the Indonesian banking sector. That could happen, as there are ever tighter and more numerous competitiveness levels in the banking sector, especially in the field of information technology (IT and the support given by the top management. This study employs data from 33 banking companies listed on the ISE (Indonesian Stock Exchange in 2013–2014. The testing was done on the elements of VAICTM (VACA, VAHU, STVA, moderated by IT strategy integration (ITSI and corporate governance (DK using the measurement of financial performance (ROA. The findings obtained show that VAHU has a positive effect on financial performance. If the VAICTM element were moderated by ITSI, then a well-integrated IT strategy would weaken the relationship between VACA and banking performance. The limitations of this study lie in the period of the data used, which is limited to 2013–2014, and in that the component used for testing was done in isolation. 

  8. Family Ownership and the Entrenchment Effect on Intellectual Capital Utilization: A Study of High-Technology Companies in Indonesia Dealing with the ASEAN Economic Community (AEC

    Directory of Open Access Journals (Sweden)

    Bima Cinintya Pratama

    2017-08-01

    Full Text Available At the end of 2015, the Association of Southeast Asian Nations (ASEAN brought into being the ASEAN Economic Community (AEC. Due to the AEC, the firms in ASEAN should utilize their resources more effectively and efficiently, so that the firms can survive and grow despite strong competition in the AEC. Indonesia, as the country with the largest economy in the region, needs to address this issue so that companies in Indonesia can face the challenges resulting from the AEC. This study aimed to examine the positive relationship between the intellectual capital (IC and the financial performance of high-technology (high-tech companies that are listed on the Indonesia Stock Exchange, and also to examine whether the entrenchment effect of family ownership exists. This study was conducted from 2008 to 2014. The final sample used in this study consisted of 31 companies with a total of 144 observations. This study used a panel data regression model analysis. The results showed that, for a company, IC has a positive impact on financial performance. This result indicated that the efficient and effective use of their IC will help the firms to achieve higher financial performance, and will be useful for dealing with the AEC. There was no evidence that the entrenchment effect exists in the family ownership of high-tech companies in Indonesia and hampers the utilization of IC.

  9. Family Ownership and the Entrenchment Effect on Intellectual Capital Utilization: A Study of High-Technology Companies in Indonesia Dealing with the ASEAN Economic Community (AEC

    Directory of Open Access Journals (Sweden)

    Bima Cinintya Pratama

    2017-07-01

    Full Text Available At the end of 2015, the Association of Southeast Asian Nations (ASEAN brought into being the ASEAN Economic Community (AEC. Due to the AEC, the firms in ASEAN should utilize their resources more effectively and efficiently, so that the firms can survive and grow despite strong competition in the AEC. Indonesia, as the country with the largest economy in the region, needs to address this issue so that companies in Indonesia can face the challenges resulting from the AEC. This study aimed to examine the positive relationship between the intellectual capital (IC and the financial performance of high-technology (high-tech companies that are listed on the Indonesia Stock Exchange, and also to examine whether the entrenchment effect of family ownership exists. This study was conducted from 2008 to 2014. The final sample used in this study consisted of 31 companies with a total of 144 observations. This study used a panel data regression model analysis. The results showed that, for a company, IC has a positive impact on financial performance. This result indicated that the efficient and effective use of their IC will help the firms to achieve higher financial performance, and will be useful for dealing with the AEC. There was no evidence that the entrenchment effect exists in the family ownership of high-tech companies in Indonesia and hampers the utilization of IC.

  10. capital. A discussion paper

    Directory of Open Access Journals (Sweden)

    Ewa Chojnacka

    2015-04-01

    Full Text Available The purpose of this study is to confront certain propositions presented in Lesław Niemczyk’s publication Rachunkowość finansowa aktywów kompetencyjnych i kapitału intelektualnego. Nowy dział rachunkowości(Accounting for Competence Assets and Intellectual Capital. A New Area in Accounting with ideas published in other studies. The authors discuss issues concerning firm value, selected definitions of intellectual capital, as well as certain methods of intellectual capital measurement and valuation. Other problems analysed include accounting for and reporting of intellectual capital and similarities and differences between the way those issues are presented in Polish and in international studies as well as in existing legal regulations and standards.

  11. Mapping Intellectual Resources: Insights from Critical Modernism.

    Science.gov (United States)

    O'Regan, Philip; O'Donnell, David

    2000-01-01

    Intellectual capital and the management and use of an organization's intellectual resources can be understood from the perspective of Habermas' theory of communicative action. The systematic and reciprocal relations of communicative action create value through the mechanisms of exchange. (SK)

  12. METHODOLOGY OF AN ASSESSMENT OF RESULTS OF INTELLECTUAL ACTIVITY

    Directory of Open Access Journals (Sweden)

    Larisa I. Egorova

    2013-01-01

    Full Text Available The methodological bases of an assessment of the results of research, development and technological works and intangible assets are given in the article. A special attention is paid to the problems of formation of fair value of such assets for clients of financial accounting. The authors compare the methods of cost measurement of accounting entities regulated by Russian Accounting Standards (RAS and International Financial Reporting Standards (IFRS. Peculiarities of detection and acknowledgement of impairment of intangible assets (loss of value are considered.

  13. Assessment of Recreational Facilities in Federal Capital City, Abuja, Nigeria

    Directory of Open Access Journals (Sweden)

    Cyril Kanayo Ezeamaka

    2016-06-01

    Full Text Available Abuja Master Plan provided development of adequate Green Areas and other Recreational Facilities within the Federal Capital City (FCC, as part of its sustainability principles and provided for these recreational facilities within each neighborhood (FCDA, 1979. However, there have been several recent foul cries about the negative development of recreational facilities and the abuse of the Master Plan in the FCC.  The motivation for carrying out this study arose from the observation that recreational facilities in Phase 1 of the Federal Capital City Abuja are not clearly developed as intended by the policy makers and thus, the need to identify the recreational facilities in the Phase 1 of FCC and observe their level of development as well as usage. The field survey revealed that the Central Business District and Gazupe have higher numbers of recreational facilities with 45 and 56. While Wuse II (A08 and Wuse II (A07 Districts have lesser recreational facilities with 10 and 17. The field survey further revealed that all the districts in Phase 1 have over 35% cases of land use changes from recreational facilities to other use. The survey shows that over 65% of these recreational facilities are fully developed. The study also shows that just about 11% of the recreational sporting facilities were developed in line with the Abuja Master Plan in Phase 1. The study revealed that recreational facilities in Phase 1 of the FCC, Abuja has not being developed in compliance with the Abuja Master Plan.

  14. FİRMA DEĞERLEMESİNDE ENTELEKTÜEL SERMAYENİN YERİ VE ÖNEMİ - ROLE AND IMPORTANCE OF INTELLECTUAL CAPITAL IN FIRM VALUATION

    Directory of Open Access Journals (Sweden)

    Ayşe PAMUKÇU

    2014-07-01

    Full Text Available ÖzetBilgi teknolojisinde yaşanan gelişmelerin ve değişimlerin etkisiyle ticari sınırların ortadan kalkması,yatırımların uluslararası boyutlarda olması, artan küresel rekabet koşulları; işletmeleri değerlerinibelirleyebilmek ve performanslarını arttırabilmek için maddi olmayan duran varlıklar olarak kabul edilenentelektüel sermaye kavramına yöneltmiştir. Bir işletmenin gerçek değerinin belirlenmesinde maddivarlıklar ne kadar önemli ise artık maddi olmayan varlıklar da onlara verilen önemden daha fazlasınıhaketmektedir. İşletmeleri diğer işletmelerden ayıran, rekabet gücü sağlayan maddi olmayan varlıklarınsoyut olması nedeniyle değerlerinin tespit edilmesi ve raporlanması maddi varlıklara oranla kolay değildir.Bu makalede entelektüel sermayenin tanımı, unsurları, ölçme yöntemleri ve raporlanması incelenerek,işletme değerlemesinde ne kadar önemli bir rol üstlendiği irdelenecektir.AbstractIntangible assets are considered to be led to the concept of intellectual capital with the effects of changesin information technology developments and changes as elimination of trade barriers, investments ininternational dimensions, increasing of global competitive conditions and to improve their performance.In determinating of real value of a business, intangible assets should be more important than tangibleassets.Intangible assets which provide competitiveness to businesses are abstract values and comparedto tangible assets, detection and reporting is not easy. In this article, the definition of intellectual capitaland its elements, measurement, reporting methods and the role of their importancy would be discussed.

  15. Integrated Assessment of the Policy of Working Capital Management in Housing and Utilities Enterprises

    Directory of Open Access Journals (Sweden)

    Vladimir Petrovich Poluyanov

    2017-06-01

    Full Text Available The article describes the approaches to the management of current assets in the enterprises of various industries in economic literature. We discuss theoretical, methodological and applied issues concerning the formation and improvement of the working capital management policy in utility companies, which require further study. The authors propose to assess the policy of working capital management in these enterprises by means of the integrated approach based on the system of reasoned indicators defining the type of working capital management policy. It includes indicators characterizing the policy of working capital management, management of the liquidity of working capital and the policy of financing sources management. The indicators which define the type of the policy of working capital management have been chosen as the most influential for each vector of the improvement of management policy. The range of values is set taking into account the current market conditions for the housing and utilities companies based on theoretical standard values adapted to modern situation. The paper proposes to use an integrated indicator for the evaluation of the policy of working capital management in housing and utilities enterprises. We have substantiated the technique of the integrated assessment of the policy of working capital management in housing and utilities companies. As an example of the application of this indicator, we defined the type of the policy of working capital management in Rostovvodokanal Company. The initial data for the calculation of integrated indicators are the official data on the structure of the balance and financial results of Rostovvodokanal Company during the period from 2012 to 2016. At the Rostovvodokanal Company, it is necessary to bring the type of the policy of working capital management and sources of its financing closer to moderate or conservative type. The authors have substantiated the optimal type of policy of

  16. Improving School Nurse Pain Assessment Practices for Students With Intellectual Disability.

    Science.gov (United States)

    Quinn, Brenna L; Smolinski, Megan

    2017-01-01

    School nurses are afforded minimal resources related to assessing pain in students with intellectual disability (ID) and have called for continuing education. The purpose of this study was to measure the effectiveness of an education program regarding best practices for assessing pain in students with ID. Educational sessions were presented to 248 school nurses. Pre-, post-, and follow-up surveys measured (1) difficulty school nurses face when assessing pain, (2) knowledge and use of pain assessment methods, and (3) intent to change and actual changes to professional practices. Participants experienced less difficulty assessing pain following the educational program. Almost all participants intended to change pain assessment practices, but large caseloads limited new practice adoption. Policy makers must consider population size and acuity when determining school nurse staffing. Trainings and other resources should be made available to school nurses in order to make pain assessments for students with ID more thorough and efficient.

  17. Panel discussion : signals for capital investment : systems for assessing performance

    International Nuclear Information System (INIS)

    Shalaby, A.; Van Beers, R.; Keizer, C.; Taylor, R.; Rothstein, S.

    2003-01-01

    This session presented highlights of 5 panelists who discussed signals for capital investment in Ontario's newly opened electricity market. Four main issues were highlighted. The panelists emphasized that the industry does not want a market where the price is managed by anyone. They don't want government interference, which will undermine the market's integrity. In addition, the industry wants a market that reflects scarcity, as well as a transparent market, where all the necessary information is available to all players. It was noted that at the moment, green power is not the priority. Rather, emphasis should be placed on reliability, transmission planning, inter-regional coordination, and joint investments with neighbouring jurisdictions. figs

  18. Beyond misconceptions: Assessing pain in children with mild to moderate intellectual disability

    Directory of Open Access Journals (Sweden)

    Marc eZabalia

    2013-07-01

    Full Text Available To assess and manage pain in children and adolescents with mild to moderate intellectual disability, healthcare providers need access to updated tools and current knowledge. Recent studies show that these children can verbally express pain and use self-assessment tools accurately. Moreover, they know pain coping strategies. Finally, they show mental imaging skills and are able to recall autobiographical memories. These new data suggest that such children and adolescents could be candidates to for hypno-analgesia protocols and behavioral relaxation

  19. Generation of human and structural capital: lessons from knowledge management

    OpenAIRE

    Agndal, Henrik; Nilsson, Ulf

    2006-01-01

    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...

  20. Value added intellectual coefficient (VAIC: an empirical study

    Directory of Open Access Journals (Sweden)

    Mehrnaz Paknezhad

    2012-04-01

    Full Text Available There is no doubt that conventional accounting does not provide actual value of a firm since they only take into account the tangible assets. Intellectual capital provides a new concept for considering actual value of the assets, which helps calculate intangible values of the firm. In this paper, we use value added intellectual coefficient (VAIC to measure the performance of a firm. The study investigates the relationship between intellectual capital and return on assets and value added for three consecutive years between 2008 and 2010. The results indicate that there is no meaningful relationship between intellectual capital and return on assets for fiscal years of 2008 and 2009 but there is a meaningful relationship between these two items for the fiscal year of 2010 when . Our findings also indicate that there is no meaningful relationship between intellectual capital and value added for the years of 2008 and 2010 but there is a meaningful relationship between the items for the fiscal year of 2009. The results somewhat confirm the recently published results in the literature, which argues the use of VAIC for assessing the direct impact of IC on other financial factors.

  1. Cultural, Social, and Economic Capital Constructs in International Assessments: An Evaluation Using Exploratory Structural Equation Modeling

    Science.gov (United States)

    Caro, Daniel H.; Sandoval-Hernández, Andrés; Lüdtke, Oliver

    2014-01-01

    The article employs exploratory structural equation modeling (ESEM) to evaluate constructs of economic, cultural, and social capital in international large-scale assessment (LSA) data from the Progress in International Reading Literacy Study (PIRLS) 2006 and the Programme for International Student Assessment (PISA) 2009. ESEM integrates the…

  2. Assessing language skills in adult key word signers with intellectual disabilities: Insights from sign linguistics.

    Science.gov (United States)

    Grove, Nicola; Woll, Bencie

    2017-03-01

    Manual signing is one of the most widely used approaches to support the communication and language skills of children and adults who have intellectual or developmental disabilities, and problems with communication in spoken language. A recent series of papers reporting findings from this population raises critical issues for professionals in the assessment of multimodal language skills of key word signers. Approaches to assessment will differ depending on whether key word signing (KWS) is viewed as discrete from, or related to, natural sign languages. Two available assessments from these different perspectives are compared. Procedures appropriate to the assessment of sign language production are recommended as a valuable addition to the clinician's toolkit. Sign and speech need to be viewed as multimodal, complementary communicative endeavours, rather than as polarities. Whilst narrative has been shown to be a fruitful context for eliciting language samples, assessments for adult users should be designed to suit the strengths, needs and values of adult signers with intellectual disabilities, using materials that are compatible with their life course stage rather than those designed for young children. Copyright © 2017 Elsevier Ltd. All rights reserved.

  3. Short Forms of Wechsler Scales Assessing the Intellectually Gifted Children Using Simulation Data

    Directory of Open Access Journals (Sweden)

    Alexandre Aubry

    2018-05-01

    Full Text Available Intellectual giftedness is usually defined in terms of having a very high Intellectual Quotient (IQ. The intellectual capacity is assessed by a standardized test such as the Wechsler Intelligence Scale for Children (WISC. However, the identification of intellectually gifted children (IGC often remains time-consuming. A short-form WISC can be used as a screening instrument. The practitioners and researchers in this field can then make a more in-depth evaluation of the IGC's cognitive and socioemotional characteristics if needed. The aim of our study is thus to determine the best short tests, in terms of their psychometric qualities, for the identification of IGC. The current study is composed of three-step analyses. Firstly, we created nine IQs short forms (IQSF with 2-subtests, and nine IQSF with 4-subtests from the WISC-IV (Wechsler, 2005. Secondly, we estimated psychometric parameters (i.e., reliability and validity from empirical and simulated dataset with WISC-IV. The difference in the estimation of psychometric qualities of each IQSF from the simulated data is very close to those derived from empirical data. We thus selected the three best IQSF based on these psychometrics parameters estimated from simulated datasets. For each selected short form of the WISC-IV, we estimated the screening quality in our sample of IGC. Thirdly, we created IQSF with 2- and 4-subtests from the WISC-V (Wechsler, 2016 with simulated dataset. We then highlighted the three best short forms of WISC-V based on the estimated psychometric parameters. The results are interpreted in terms of validity, reliability and screening quality of IGC. In spite of the important changes in the WISC-V, our findings show that the 2-subtest form, Similitaries + Matrix Reasoning, and 4-subtest form, Similitaries + Vocabulary + Matrix Reasoning + Block Design, are the most efficient to identify the IGC at the two recent versions of Wechsler scales. Finally, we discuss the advantages

  4. "Knowledge Must Become Capability": Institutional Intellectualism as an Agent for Military Transformation

    National Research Council Canada - National Science Library

    Knott, Steven

    2004-01-01

    .... Institutional intellectualism is system-sponsored critical thinking that focuses synergistic intellectual capital to effect transformational change and continual renewal within an organization...

  5. THE PAID-IN CAPITAL AS THE INDICATOR OF GOODWILL ASSESSMENT

    Directory of Open Access Journals (Sweden)

    Evgeni I. Ponomarev

    2014-01-01

    Full Text Available The article considers the problem of the goodwill assessment of joint-stock companies through the indicator of the paid-in capital. It allows to estimate and to forecast objectively the results and risks of investment activity.

  6. Human Capital: A Self-Assessment Checklist for Agency Leaders. Version 1.

    Science.gov (United States)

    Comptroller General of the U.S., Washington, DC.

    This document presents and discusses a self-assessment checklist that the General Accounting Office (GAO) developed to enable agency leaders to examine their human capital efforts through a process consisting of the following stages: analyze and plan; implement change; and evaluate and continuously improve. The preface defines the term "human…

  7. Slip of the capital femoral epiphysis: Revival of a method of assessment

    International Nuclear Information System (INIS)

    Billing, L.; Ekloef, O.

    1984-01-01

    A simple and exact method for evaluation of suspected or overt slip of the femoral capital epiphysis is revived. This procedure gives an estimate of all degrees of abnormality from the early stages to those with gross deformity. In our experience slip of the femoral capital epiphysis is always posterior and in approximately 80% of cases bilateral. Therefore, bot hips should be examined whenever this condition is suspected. The method provides for examination of each hip separately. Strict adherence to the procedure also provides a precise way of assessing the femoral anteversion angle, significant in many orthopedic disorders. For the latter purpose access to a particular nomogram is mandatory. (orig.)

  8. Knowledge Management and Intellectual Capital

    DEFF Research Database (Denmark)

    Bukh, Per Nikolaj; Skovvang Christensen, Karina; Mouritsen, Jan

    From various angles and perspectives this book shows how knowledge management is actually practised in many different European firms. New dimensions of well-known management principles and concepts emerge by focusing on knowledge. Leading researchers and experts from European business schools offer...

  9. Knowledge Management and Intellectual Capital

    DEFF Research Database (Denmark)

    Bukh, Per Nikolaj; Skovvang Christensen, Karina; Mouritsen, Jan

    From various angles and perspectives this book shows how knowledge management is actually practised in many different European firms. New dimensions of well-known management principles and concepts emerge by focusing on knowledge. Leading researchers and experts from European business schools offer...... new insight into the range of practical problems that can be addressed and methods that can be applied when knowledge is put on the management agenda....

  10. A Multimethod Assessment of Anxiety and Problem Behavior in Children with Autism Spectrum Disorders and Intellectual Disability

    Science.gov (United States)

    Moskowitz, Lauren J.; Mulder, Emile; Walsh, Caitlin E.; McLaughlin, Darlene Magito; Zarcone, Jennifer R.; Proudfit, Greg Hajcak; Carr, Edward G.

    2013-01-01

    Despite the increased risk for anxiety disorders in children with autism spectrum disorders (ASD), there is a lack of research on the assessment and treatment of anxiety in this population, particularly for those with an intellectual disability (ID). The present study evaluated a multimethod strategy for the assessment of anxiety and problem…

  11. Intellectually gifted students with possible characteristics of ASD : A multiple case study of psycho-educational assessment practices

    NARCIS (Netherlands)

    Burger-Veltmeijer, Agnes E.J.; Minnaert, Alexander E.M.G.; Van den Bosch, Els J.

    2016-01-01

    The Strengths and Weaknesses Heuristic (S&W Heuristic) was constructed in order to reduce biased assessments of students with (suspicion of) Intellectual Giftedness in co-occurrence with Autism Spectrum Disorder (IG + ASD) and to establish a well-founded interconnection between assessment data and

  12. The P15--A Multinational Assessment Battery for Collecting Data on Health Indicators Relevant to Adults with Intellectual Disabilities

    Science.gov (United States)

    Perry, J.; Linehan, C.; Kerr, M.; Salvador-Carulla, L.; Zeilinger, E.; Weber, G.; Walsh, P.; Van Schrojenstein Lantman-De-Valk, H.; Haveman, M.; Azema, B.; Buono, S.; Cara, A. C.; Germanavicius, A.; Van Hove, G.; Maatta, T.; Berger, D. M.; Tossebro, J.

    2010-01-01

    Background: Health disparities between adults with intellectual disabilities (ID) and the general population have been well documented but, to date, no dedicated assessment battery for measuring health disparity has been available. This paper reports on the development and testing of a multinational assessment battery for collecting data on a…

  13. Assessment of entrepreneurship pedagogy on entrepreneurship knowledge and entrepreneurial human capital asset: A conceptual model

    Directory of Open Access Journals (Sweden)

    Chidimma Odira Okeke

    2016-06-01

    Full Text Available This study is an effort to propose a conceptual model to measure the impact assessment of entrepreneurship pedagogic. It delineates entrepreneurship education pedagogic into four dimensions and opined specific level for each dimension. Reviewing the entrepreneurship education programme, assessment of entrepreneurship pedagogic evaluates the structure that influence growth mindset development through embedded heuristic strategies, thus, the impact on entrepreneurship knowledge and entrepreneurial capital asset context is proposed. Affirming Fayolle, Gailly, and Lassa-Clerc conceptual affinity that entrepreneurship education share with learning theories and entrepreneurship pedagogical content knowledge were conceptualized to suggest some practical realism guidelines of what insightful philosophy of teaching entrepreneurship need to achieve. With direct synthesis of relevant literature, propositions relating to entrepreneurship pedagogic structure along with the institutional connectedness and associated dimensions of entrepreneurship pedagogic assessment outcome were postulated. Also, the paper proposes the need for further assessment of specific forms of pedagogic impact on entrepreneurial human capital asset.

  14. 大學智慧資本與研究商業化績效之研究 A Study of Intellectual Capital and Research Commercialization Performance in Universities

    Directory of Open Access Journals (Sweden)

    楊宜興 Phil Yihsing Yang

    2015-06-01

    Full Text Available 因應知識經濟時代強調創新與創業,且政府研究經費成長有限,大學逐漸調整其結構與功能,並將學術研究成果導引為產業界創新來源。本論文探討自《科技基本法》實施之後,大學在累積智慧資本的各種投入(包含人力資本、結構資本及關係資本)對於研究商業化產出的影響。本研究調查符合條件之122所大學,經由郵寄問卷予各校研發處處長,有效回收問卷為64份。實證結果顯示,臺灣的大學智慧資本累積主要來自人力資本、結構資本與關係資本。其中,人力資本為大學智慧資本中最重要的構面,對於強化專利獲得、技術移轉及創業活動皆有幫助,而結構資本與關係資本則對專利獲得、技術移轉及創業育成活動有不同程度的影響。大學具有發展基礎科學與應用發展之能力,若能導向其朝向兼具學術卓越與研究商業化之機構,將能對社會產生更大的貢獻。本論文進一步探討這些結果對於大學管理階層與政府決策制定者的管理與政策意涵。 Responding to the emphasis of innovation and entrepreneurship in the knowledge based economy, and the limited growth of governmental research expenditure, the higher education institutions (HEIs are changing their structures and functions, and becoming the key actors to facilitate knowledge flows into the sources of industrial innovation. This paper constructs the accumulation of intellectual capital in terms of human capital, structural capital, and relationship capital, and investigates the impacts on research commercialization performance. Through a post questionnaire survey of R&D administers of 122 HEIs in Taiwan, a dataset of 64 valid HEIs is collected. The empirical results verify that human capital as the key dimension in fostering intellectual capital, stimulating the growth of patent grants, technology transfers, as well as

  15. Considering capital goods in life cycle assessments by input-output analysis. Offshore wind farm as an application example

    International Nuclear Information System (INIS)

    Eickelkamp, Timo

    2013-01-01

    Capital goods are not normally taken into consideration in assessing the sustainability of products on the basis of life cycle assessments. Capital goods are machines and buildings that are used for production purposes over the course of a product's life cycle. Using an offshore wind farm as an example the present study shows how capital goods can be taken into account via a methodologically expanded input-output analysis and thus factored into the life cycle assessment. Besides comparing different calculation methods the author performs a detailed analysis of those parameters with the greatest influence on the outcome. The results show that capital goods have a substantial impact on sustainability in both energy-related and environmental terms. Capital goods should therefore be taken into consideration in life cycle assessments.

  16. Contextualizing and assessing the social capital of seniors in congregate housing residences: study design and methods

    Directory of Open Access Journals (Sweden)

    Riley Therese

    2005-04-01

    Full Text Available Abstract Background This article discusses the study design and methods used to contextualize and assess the social capital of seniors living in congregate housing residences in Calgary, Alberta. The project is being funded as a pilot project under the Institute of Aging, Canadian Institutes for Health Research. Design/Methods Working with seniors living in 5 congregate housing residencies in Calgary, the project uses a mixed method approach to develop grounded measures of the social capital of seniors. The project integrates both qualitative and quantitative methods in a 3-phase research design: 1 qualitative, 2 quantitative, and 3 qualitative. Phase 1 uses gender-specific focus groups; phase 2 involves the administration of individual surveys that include a social network module; and phase 3 uses anamolous-case interviews. Not only does the study design allow us to develop grounded measures of social capital but it also permits us to test how well the three methods work separately, and how well they fit together to achieve project goals. This article describes the selection of the study population, the multiple methods used in the research and a brief discussion of our conceptualization and measurement of social capital.

  17. Performance Assessment of the CapitalBio Mycobacterium Identification Array System for Identification of Mycobacteria

    Science.gov (United States)

    Liu, Jingbo; Yan, Zihe; Han, Min; Han, Zhijun; Jin, Lingjie; Zhao, Yanlin

    2012-01-01

    The CapitalBio Mycobacterium identification microarray system is a rapid system for the detection of Mycobacterium tuberculosis. The performance of this system was assessed with 24 reference strains, 486 Mycobacterium tuberculosis clinical isolates, and 40 clinical samples and then compared to the “gold standard” of DNA sequencing. The CapitalBio Mycobacterium identification microarray system showed highly concordant identification results of 100% and 98.4% for Mycobacterium tuberculosis complex (MTC) and nontuberculous mycobacteria (NTM), respectively. The sensitivity and specificity of the CapitalBio Mycobacterium identification array for identification of Mycobacterium tuberculosis isolates were 99.6% and 100%, respectively, for direct detection and identification of clinical samples, and the overall sensitivity was 52.5%. It was 100% for sputum, 16.7% for pleural fluid, and 10% for bronchoalveolar lavage fluid, respectively. The total assay was completed in 6 h, including DNA extraction, PCR, and hybridization. The results of this study confirm the utility of this system for the rapid identification of mycobacteria and suggest that the CapitalBio Mycobacterium identification array is a molecular diagnostic technique with high sensitivity and specificity that has the capacity to quickly identify most mycobacteria. PMID:22090408

  18. The assessment of static balance in children with hearing, visual and intellectual disabilities

    Directory of Open Access Journals (Sweden)

    Aija Klavina

    2017-10-01

    Full Text Available Background: Balance is a fundamental part of many movement tasks a child performs. Maintaining upright posture is a complex process involving multiple body parts and functional systems. Objective: This study aimed to explore the mean amplitude and velocity of the center of pressure (COP displacements during static balance tests in children with and without disabilities. Methods: Participants were 34 children (age 8.5 to 10.8 years including 6 typically developed children, 8 children with hearing, 8 children with visual and 12 children with intellectual disabilities. Static balance data were obtained in 15 s bipedal stance with eyes open and eyes closed, and also in 10 s unipedal stance. A force plate was used to collect data of COP amplitude in anterior-posterior (COPA-P, medio-lateral (COPM-L directions and COP velocity (COPV. Results: Study outcomes revealed that all subgroups presented larger COP displacement and velocity with eyes closed (p < .001. During bipedal stance with eyes open for results of COPM-L and COPV no significant differences were found between children with and without disabilities (p > .05. Children with intellectual and visual impairments presented significantly larger displacement in COPA-P and COPM-L in comparison with children with hearing impairment and without disability (p < .05. Conclusions: This study provided evidence of comparative outcomes on static stability assessment in elementary school children with and without disability. While in many test items children with disability did not demonstrate a significantly decreased level of postural control outcomes comparing to their peers without disability, the balance assessment should be used for early detection of dysfunction in children, so as to guide the application of appropriate intervention.

  19. Assessing theory of mind nonverbally in those with intellectual disability and ASD: the penny hiding game.

    Science.gov (United States)

    San José Cáceres, Antonia; Keren, Noa; Booth, Rhonda; Happé, Francesca

    2014-10-01

    Individuals with autism spectrum disorder (ASD) and low intellectual/language abilities are often omitted from experimental studies because of the challenges of testing these individuals. It is vital to develop appropriate and accessible tasks so that this significant part of the spectrum is not neglected. The theory of mind (ToM) has been extensively assessed in ASD, predominantly in relatively high-functioning individuals with reasonable language skills. This study aims to assess the ToM abilities of a sample of 132 participants with intellectual disability (ID) with and without ASD, matched in verbal mental age (VMA) and chronological age, using a naturalistic and nonverbal deception task: the Penny Hiding Game (PHG). The relationship between performance on the PHG and everyday adaptation was also studied. The PHG proved accessible to most participants, suggesting its suitability for use with individuals with low cognitive skills, attentional problems, and limited language. The ASD + ID group showed significantly more PHG errors, and fewer tricks, than the ID group. PHG performance correlated with Vineland adaptation scores for both groups. VMA was a major predictor of passing the task in both groups, and participants with ASD + ID required, on average, 2 years higher VMA than those with ID only, to achieve the same level of PHG success. VMA moderated the association between PHG performance and real-life social skills for the ASD + ID more than the ID group, suggesting that severely impaired individuals with ASD may rely on verbal ability to overcome their social difficulties, whereas individuals with ID alone may use more intuitive social understanding both in the PHG and everyday situations. © 2014 International Society for Autism Research, Wiley Periodicals, Inc.

  20. Sri Lanka's national assessment on innovation and intellectual property for access to medical products.

    Science.gov (United States)

    Beneragama, Hemantha; Shridhar, Manisha; Ranasinghe, Thushara; Dissanayake, Vajira Hw

    2016-09-01

    In 2008, the Global strategy and plan of action on public health, innovation and intellectual property (GSPA-PHI) was launched by the World Health Organization, to stimulate fresh thinking on innovation in, and access to, medicines and to build sustainable research on diseases disproportionately affecting low- and middle-income countries. As part of the activities of the GSPA-PHI, Sri Lanka has been the first country to date to assess the national environment for medical technology and innovation. This year-long, multistakeholder, participative analysis facilitated identification of clear and implementable policy recommendations, for the government to increase its effectiveness in promoting innovation in health products through institutional development, investment and coordination among all areas relevant to public health. The assessment also highlighted areas for priority action, including closing the technology gap in development of health products, facilitating technology transfer, and building the health-research and allied workforces. The Sri Lankan experience will inform the ongoing independent external evaluation of the GSPA-PHI worldwide. The assessment process coincided with the passing of the National Medicines Regulatory Authority Act in 2015. In addition, there is growing recognition that regional cooperation will be critical to improving access to medical products in the future. Sri Lanka is therefore actively promoting cooperation to establish a regional regulatory affairs network. Lessons learnt from the Sri Lankan assessment may also benefit other countries embarking on a national GSPA-PHI assessment.

  1. Examination of the Structural, Convergent, and Incremental Validity of the Reynolds Intellectual Assessment Scales (RIAS) with a Clinical Sample

    Science.gov (United States)

    Nelson, Jason M.; Canivez, Gary L.

    2012-01-01

    Empirical examination of the Reynolds Intellectual Assessment Scales (RIAS; C. R. Reynolds & R. W. Kamphaus, 2003a) has produced mixed results regarding its internal structure and convergent validity. Various aspects of validity of RIAS scores with a sample (N = 521) of adolescents and adults seeking psychological evaluations at a university-based…

  2. Referred Students' Performance on the Reynolds Intellectual Assessment Scales and the Wechsler Intelligence Scale for Children--Fourth Edition

    Science.gov (United States)

    Edwards, Oliver W.; Paulin, Rachel V.

    2007-01-01

    This study investigates the convergent relations of the Reynolds Intellectual Assessment Scales (RIAS) and the Wechsler Intelligence Scale for Children--Fourth Edition (WISC-IV). Data from counterbalanced administrations of each instrument to 48 elementary school students referred for psychoeducational testing were examined. Analysis of the 96…

  3. The P15 - a multinational assessment battery for collecting data on health indicators relevant to adults with intellectual disabilities.

    NARCIS (Netherlands)

    Perry, J.; Linehan, C.; Kerr, M.; Salvador-Carulla, L.; Zeilinger, E.; Weber, G.; Walsh, P.; Schrojenstein Lantman, H.M.J. van; Haveman, M.; Azema, B.; Buono, S.; Cara, A.C.; Germanavicius, A.; Hove, G. van; Maatta, T.; Berger, D.M.; Tossebro, J.

    2010-01-01

    BACKGROUND: Health disparities between adults with intellectual disabilities (ID) and the general population have been well documented but, to date, no dedicated assessment battery for measuring health disparity has been available. This paper reports on the development and testing of a multinational

  4. A review of measures used in the screening, assessment and diagnosis of dementia in people with an intellectual disability.

    Science.gov (United States)

    McKenzie, Karen; Metcalfe, Dale; Murray, George

    2018-02-09

    The increasing number of individuals with an intellectual disability who are at risk of developing dementia highlights the need to use measures with strong psychometric properties as part of the screening, assessment and diagnostic process. Searches were made of clinical and good practice guidelines and English language journal articles sourced from Proquest, Web of Science and Scopus databases (up to July 2017) for tools which were designed or adapted for the purpose of helping to diagnose dementia in people with intellectual disability. Based on a detailed review of 81 articles and guidelines, the present authors identified 22 relevant tools (12 cognitive, 10 behaviour). These were reviewed in terms of their psychometric properties. A number of tools were found to be available for use with people with intellectual disability; however, few were specifically standardized for this purpose which also had comprehensive information about reliability and validity. © 2018 John Wiley & Sons Ltd.

  5. Governo eletrônico e capital intelectual nas organizações públicas Electronic government and human capital in public organizations

    Directory of Open Access Journals (Sweden)

    Luiz Antonio Joia

    2009-12-01

    between the intellectual capital in the public organizations and the perception of value by the workers involved in those enterprises. Finally, the article presents the limitations of the research, as well as a few conclusions so that public managers, practitioners and scholars can understand the potential of applying the intellectual capital theory to assess electronic government initiatives.

  6. Clustering Strategy in Intellectually Gifted Children: Assessment Using a Collaborative Recall Task

    Science.gov (United States)

    Zhang, Huan; Zhang, Xingli; He, Yunfeng; Shi, Jiannong

    2017-01-01

    This study examined three aspects of the clustering strategy used by participants: the differences of clustering strategy between intellectually gifted and average children; the relationship between clustering strategy and recall performance in intellectually gifted and average children; and the differences in recall performance on collaborative…

  7. A Comparison of Low IQ Scores from the Reynolds Intellectual Assessment Scales and the Wechsler Adult Intelligence Scale--Third Edition

    Science.gov (United States)

    Umphress, Thomas B.

    2008-01-01

    Twenty people with suspected intellectual disability took the Reynolds Intellectual Assessment Scales (RIAS; C. R. Reynolds & R. W. Kamphaus, 1998) and the Wechsler Adult Intelligence Scale--3rd Edition (WAIS-III; D. Wechsler, 1997) to see if the 2 IQ tests produced comparable results. A t test showed that the RIAS Composite Intelligence Index…

  8. 6,220 institutionalised people with intellectual disability referred for visual assessment between 1993 and 2003: overview and trends.

    Science.gov (United States)

    van Isterdael, C E D; Stilma, J S; Bezemer, P D; Tijmes, N T

    2006-10-01

    To summarise the results of visual performance tests and other data of institutionalised people with intellectual disability referred to a visual advisory centre (VAC) between 1993 and 2003, and to determine trends in these data. A retrospective medical record review was undertaken of 6,220 consecutive people examined ophthalmologically according to a standard protocol by one VAC that specialised in visual assessment and treatment of people with intellectual disability, between 1993 and 2003. chi2 test for linear trend was used and linear regression coefficients were calculated. The proportion of people aged > or =50 years increased from 19.3% to 34.2% between 1995 and 2003 (pdisability decreased from 80.0% to 52.6% (pvisual impairment or blindness decreased from 70.9% to 22.9% (pvisual disorders decreased from 89.6% to 75.3% (pdisability were identified in 58.4% people; 20.8% had Down's syndrome. Many ocular diagnoses were found, indicating the need for ophthalmological monitoring. Specialised centres are helpful, because assessment and treatment of people with intellectual disability is complicated and time consuming. Protocols for efficient referral will have to be developed. A major task lies ahead to improve the treatment rates of refractive errors, cataract and strabismus, and to find specific causes of intellectual disability.

  9. Resident Wellness and Social Support: Development and Cognitive Validation of a Resident Social Capital Assessment Tool.

    Science.gov (United States)

    Kaplan, Stephen J; Seabott, Heather M; Cunningham, Erika B; Helman, James D; Calderon, Alvin; Thirlby, Richard C; Schenarts, Kimberly D

    The purpose of this study is to develop and generate validity evidence for an instrument to measure social capital in residents. Mixed-methods, phased approach utilizing a modified Delphi technique, focus groups, and cognitive interviews. Four residency training institutions in Washington state between February 2016 and March 2017. General surgery, anesthesia, and internal medicine residents ranging from PGY-1 to PGY-6. The initial resident-focused instrument underwent revision via Delphi process with 6 experts; 100% expert consensus was achieved after 4 cycles. Three focus groups were conducted with 19 total residents. Focus groups identified 6 of 11 instrument items with mean quality ratings ≤4.0 on a 1-5 scale. The composite instrument rating of the draft version was 4.1 ± 0.5. After refining the instrument, cognitive interviews with the final version were completed with 22 residents. All items in the final version had quality ratings >4.0; the composite instrument rating was 4.8 ± 0.1. Social capital may be an important factor in resident wellness as residents rely upon each other and external social support to withstand fatigue, burnout, and other negative sequelae of rigorous training. This instrument for assessment of social capital in residents may provide an avenue for data collection and potentially, identification of residents at-risk for wellness degradation. Copyright © 2018 Association of Program Directors in Surgery. Published by Elsevier Inc. All rights reserved.

  10. Intellectual Property.

    Science.gov (United States)

    Swinson, John V.

    2000-01-01

    Intellectual property is a term that covers a number of different rights. Considers issues such as what are the basic forms of intellectual property; who owns the intellectual property created by a teacher; who owns intellectual property created by students; and use of downloaded materials from the internet. (Author/LM)

  11. Institutional Responses on Strengthened Intellectual Property Rights in Agriculture and Needs' Assessment on Intellectual Property Management of Public Research Institutions in Asian Developing Countries

    Science.gov (United States)

    Payumo, Jane; Grimes, Howard

    2011-01-01

    Intellectual property rights (IPRs) are being introduced or strengthened in developing countries as a result of international agreements such as the Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS) of the World Trade Organization (WTO). This study conducted a web-based survey to gain perspective on the impact of IPRs to…

  12. Test Review: Reynolds, C. R., & Kamphaus, R. W. (2003). "RIAS--Reynolds Intellectual Assessment Scales." Lutz, FL--Psychological Assessment Resources, Inc.

    Science.gov (United States)

    Dombrowski, Stefan C.; Mrazik, Martin

    2008-01-01

    In this article, the authors review the Reynolds Intellectual Assessment Scales (RIAS; Reynolds & Kamphaus, 2003), an individually administered test of intelligence for use with individuals between the ages of 3 and 94. The RIAS represents the newest intelligence test on the marketplace and incorporates the most current intelligence test theory…

  13. Rare diseases and intellectual disability: assessment of quality of life of children and adolescents

    Directory of Open Access Journals (Sweden)

    Erica GONZÁLEZ MARTÍN

    2017-02-01

    Full Text Available Antecedents. The main objective of this study was to evaluate the quality of life in children and young people with rare diseases and intellectual disability, as well as to determine the incidence of certain predictors (i. e., gender, age, level of intellectual disability, type of school, type of illness and autonomous community in the criterion variable. Method. The KidsLife Scale was applied, a questionnaire based on the eight domain model of quality of life by Schalock and Verdugo. The sample comprised 103 participants with rare diseases and intellectual disability, aged between 3 and 21, who received supports in any organization providing educational, social, or health services. Results. The best scores were found in physical wellbeing, while the lowest were in social inclusion. The level of intellectual disability and support needs resulted in significant differences for the total score of the scale. Analyses by domains showed differences by gender, intellectual disability level, and type of schooling. Conclusions. The results argue for designing practices aimed to improve quality of life-related personal outcomes with regard to self-determination, inclusion, and interpersonal relationships.

  14. Assessment of the Financial and Intellectual Value of a Research Library and its Application at the Idaho National Laboratory

    Energy Technology Data Exchange (ETDEWEB)

    Lynn E. Melander

    2012-08-01

    Over the last several decades, libraries across the nation have undergone dramatic budget cuts, despite being an important resource for regional and national economic growth and innovation. Numerous studies have attempted to show that libraries increase the intellectual level of users and contribute to the economic growth of communities through surveys and customer service data. Within this study, we have attempted to develop a more analytical method for assessing library performance, using the Idaho National Laboratory Research Library as a sample subject. We have developed a mathematical model to measure the financial value of a library’s material resources as well as its intellectual value to determine if the library is a positive contributor to the wider organization and community it serves.

  15. Multiplanar CT assessment of femoral head displacement in slipped capital femoral epiphysis

    Energy Technology Data Exchange (ETDEWEB)

    Monazzam, Shafagh [Rady Children' s Hospital and Health Center, Department of Orthopedics, San Diego, CA (United States); Dwek, Jerry R. [Rady Children' s Hospital and Health Center, Department of Radiology, San Diego, CA (United States); Hosalkar, Harish S. [Center for Hip Preservation, Department of Orthopedic Surgery, TriCity Medical Center, Oceanside, CA (United States)

    2013-12-15

    With recent changing approaches to the management of slipped capital femoral epiphysis (SCFE), the accurate radiographic assessment of maximum extent of displacement is crucial for planning surgical treatment. To determine what plane best represents the maximum SCFE displacement as quantified by the head-neck angle difference (HNAD), whether HNAD can quantitatively differentiate the SCFE cohort from the normal cohort, based on CT, and how Southwick slip angle (SSA) compares to HNAD. We reviewed 19 children with SCFE (23 affected hips) with preoperative CT scans and 27 age- and sex-matched children undergoing abdominal CT for non-orthopedic problems. Head-neck angle (HNA), the angle between the femoral epiphysis and the neck axis, was measured in three planes on each hip and the HNAD (affected - unaffected hip) was determined. SSA was measured on radiographs. The coronal HNAD (mean 8.7 ) was less than both the axial-oblique (mean 30.7 ) and sagittal (mean 37.4 ) HNADs, which were also greater than the HNADs of the normal cohort. Grouping HNAD measurements by SSA severity classification did not consistently distinguish between SCFE severity levels. Axial-oblique and sagittal planes best represent the maximum SCFE displacement while biplanar radiograph may underestimate the extent of the displacement, thereby potentially altering the management between in situ pinning and capital realignment. (orig.)

  16. Human Capital Accumulation: The Role of Human Resource Development.

    Science.gov (United States)

    Garavan, Thomas N.; Morley, Michael; Gunnigle, Patrick; Collins, Eammon

    2001-01-01

    Presents definitions of intellectual and human capital. Examines human capital from the individual perspective (employability, performance, career development) and organization perspective (investment, ownership, knowledge management). Reviews papers in the theme issue. (Contains 117 references.) (SK)

  17. Searching Nearest Potential of Children with Intellectual Disability--Dynamic Assessment

    Science.gov (United States)

    Kulesza, Ewa Maria

    2015-01-01

    The article discussed the issue of the diagnosis with the use of task-support-task procedure. A theoretical model of diagnosis based on the concepts by L. S. Vygotski, R. Case, and A. Bandura was described and developed. The model was tested on a group of non-disabled preschool children, and children with mild and moderate intellectual disability…

  18. Pain and Pain Assessment in People with Intellectual Disability: Issues and Challenges in Practice

    Science.gov (United States)

    Doody, Owen; Bailey, Maria E.

    2017-01-01

    Background: Individuals with intellectual disability experience the same chronic diseases and conditions as the general population, but are more likely to have physical and psychological co-morbidities, resulting in a higher risk of experiencing pain and having more frequent or severe pain. Method: This position paper aims to highlight the…

  19. Structure, Fit and Coherence of Two Circumplex Assessments of Personality in a Population with Intellectual Disabilities

    Science.gov (United States)

    Lindsay, W. R.; Steptoe, L.; Hogue, T. E.; Mooney, P.; Taylor, J. L.; Morrissey, C.

    2009-01-01

    Background: Little research has been conducted investigating the way in which personality constructs relate to people with intellectual disabilities. The small amount of research that does exist suggests that underlying personality structure may be considerably different to that found in mainstream research. This hypothesis is, however, untested…

  20. Parent Assessments of Self-Determination Importance and Performance for Students with Autism or Intellectual Disability

    Science.gov (United States)

    Carter, Erik W.; Lane, Kathleen Lynne; Cooney, Molly; Weir, Katherine; Moss, Colleen K.; Machalicek, Wendy

    2013-01-01

    Fostering student self-determination is now considered an essential element of special education and transition services for children and youth with intellectual disability and/or autism. Yet, little is known about the pivotal role parents might play beyond the school campus in fostering self-determination among their children with developmental…

  1. Rethinking Social Network Assessment for Students with Intellectual Disabilities (ID) in Postsecondary Education

    Science.gov (United States)

    Eisenman, Laura T.; Farley-Ripple, Elizabeth; Culnane, Mary; Freedman, Brian

    2013-01-01

    Social networks of persons with intellectual disabilities (ID) have been characterized as smaller and less diverse than those of typical peers. Advocates have focused on strengthening those social networks by expanding circles of social support, protection, and friendship. As young adults with ID experience increasing levels of community…

  2. Intellectual Property Rights in Plant Breeding and Biotechnology: assessing impact on the Indian seed industry

    NARCIS (Netherlands)

    Pal, S.; Tripp, R.; Louwaars, N.P.

    2007-01-01

    The enactment of Intellectual Property Rights legislation and its enforcement are two distinct tasks, and the latter requires development of institutional capacity. The impact of IPRs should be seen in conjunction with economic policies and other regulations like seed and biosafety rules, which are

  3. A mixed methods study to develop and pilot a competency assessment tool to support midwifery care of women with intellectual disabilities.

    Science.gov (United States)

    Beake, Sarah; Clark, Louise L; Turner, Toni; Bick, Debra

    2013-08-01

    Recent reports have highlighted the poor quality of health care received by people with intellectual disabilities (otherwise known as 'learning disabilities') in the United Kingdom (UK). UK Confidential Enquiries into maternal deaths have highlighted adverse pregnancy outcomes for women with intellectual disabilities and need for timely and appropriate clinical care. To develop and test a competency assessment tool to support midwifery care of women with intellectual disabilities. A mixed methods study. Large inner city maternity unit. Midwives and key experts in intellectual disabilities, maternity policy and midwifery education. Phase one comprised a systematic narrative review of the literature. Evidence identified informed phase two which included focus groups and interviews. Emergent themes informed the development of a competency assessment tool which was piloted in phase three. Phase one: Four primary research papers and two systematic reviews met the review inclusion criteria. Support to develop parenting skills of women with intellectual disabilities was highlighted as was the need to optimise organisation of maternity services. No studies specifically considered midwifery competencies to support women with intellectual disabilities. Phase two: 23 midwives attended three focus groups and individual interviews were conducted with national leaders in intellectual disability (n=6) and midwifery policy and education (n=7). Themes identified included need for individualised care provided by a known midwife, the importance of effective communication skills and need for clear knowledge and understanding of the legislative framework relevant to intellectual disability. Phase three: A convenience sample of 60 midwives was asked to participate in a pilot study to test the tool, 46 (77%) of whom responded. Thirty midwives (65%) felt competent in their ability to recognise intellectual disability and 37 (80%) competent or expert in understanding women have the right

  4. Prospective dynamic assessment of risk of sexual reoffending in individuals with an intellectual disability and a history of sexual offending behaviour.

    Science.gov (United States)

    Lofthouse, Rachael E; Lindsay, William R; Totsika, Vasiliki; Hastings, Richard P; Boer, Douglas P; Haaven, James L

    2013-09-01

    The purpose of the present study was to add to the literature on the predictive accuracy of a dynamic intellectual disability specific risk assessment tool. A dynamic risk assessment for sexual reoffending (ARMIDILO-S), a static risk assessment for sexual offending (STATIC-99), and a static risk assessment for violence (Violence Risk Appraisal Guide [VRAG]) were completed for a sample of 64 adult males with an intellectual disability. The dynamic risk assessment for sexual offenders with an intellectual disability resulted in the best prediction of sexual reoffending (ARMIDILO-S area under the curve (AUC) = 0.92) this was better than an established sexual offending static risk assessment (STATIC-99 AUC = 0.75). A static tool for violent reoffending, did not perform as well in this group (VRAG AUC = 0.58). Results suggest that dynamic variables are useful in predicting sexual reoffending with individuals with an intellectual disability, confirming previous findings. The ARMIDILO-S is a promising dynamic risk assessment for individuals with an intellectual disability. © 2013 John Wiley & Sons Ltd.

  5. Methodical approaches to value assessment and determination of the capitalization level of high-rise construction

    Science.gov (United States)

    Smirnov, Vitaly; Dashkov, Leonid; Gorshkov, Roman; Burova, Olga; Romanova, Alina

    2018-03-01

    The article presents the analysis of the methodological approaches to cost estimation and determination of the capitalization level of high-rise construction objects. Factors determining the value of real estate were considered, three main approaches for estimating the value of real estate objects are given. The main methods of capitalization estimation were analyzed, the most reasonable method for determining the level of capitalization of high-rise buildings was proposed. In order to increase the value of real estate objects, the author proposes measures that enable to increase significantly the capitalization of the enterprise through more efficient use of intangible assets and goodwill.

  6. Searching Nearest Potential of Children with Intellectual Disability – Dynamic Assessment

    Directory of Open Access Journals (Sweden)

    Kulesza Ewa Maria

    2015-08-01

    Full Text Available The article discussed the issue of the diagnosis with the use of task-support-task procedure. A theoretical model of diagnosis based on the concepts by L. S. Vygotski, R. Case, and A. Bandura was described and developed. The model was tested on a group of non-disabled preschool children, and children with mild and moderate intellectual disability who were paired up accordingly to their mental age. Each pair was given a set of developmentally adapted tasks. The tool (44 tasks was reliable and valid. The task-support-task procedure significantly affected the level of the task performance in all the children and allowed to define the scope of potential abilities, especially in the children with mild and moderate intellectual disabilities. Most of the task they did fell into the zone of proximal development.

  7. The Estimation Of The Regions’ Efficiency Of The Russian Federation Including The Intellectual Capital, The Characteristics Of Readiness For Innovation, Level Of Well-Being, And Quality Of Life

    Directory of Open Access Journals (Sweden)

    Valeriy Leonidovich Makarov

    2014-12-01

    Full Text Available On the basis of the authors’ methodology, the models of productive potential of the Russian Federation regions, including estimations of intellectual capital, were constructed. It is shown that characteristics of well-being level and quality of life make a significant impact on the regional production’s efficiency. The characteristics of regions’ readiness to innovate are identified, it is possible to name it as a factor of production’s efficiency. It is shown that the inclusion of different factors of efficiency in the production potential model can significantly increase the differentiation of technical efficiency estimates, besides these estimates and their grades depend on a set of efficiency’s factors. On the basis of a comparison of real GRP and boundary GRP ratings, it is identified locally effective regions with a relatively high estimation of efficiency among regions with similar amounts of GRP and locally ineffective regions. It is calculated marginal effects of influence of the efficiency’s factors on the result of industrial activity in the region. It seems constructively to use these estimates while analyzing the prospects for regions’ development, which is based on the possibility of targeting impact on controllable efficiency’s factors. The article is also offered the option of methodology of the public policy efficiency estimation on the knowledge economy formation — an agent-based model for Russia, which is learning the “knowledge economy” sector and considering their relationship with the rest of the macroeconomic system.

  8. A Brief Assessment of Intelligence Decline in Schizophrenia As Represented by the Difference between Current and Premorbid Intellectual Quotient

    Directory of Open Access Journals (Sweden)

    Kazutaka Ohi

    2017-12-01

    Full Text Available Patients with schizophrenia elicit several clinical features, such as psychotic symptoms, cognitive impairment, and subtle decline of intelligence. The latter two features become evident around the onset of the illness, although they may exist even before the disease onset in a substantial proportion of cases. Here, we review the literature concerning intelligence decline (ID during the progression of schizophrenia. ID can be estimated by comparing premorbid and current intellectual quotient (IQ by means of the Adult Reading Test and Wechsler Adult Intelligence Scale (WAIS, respectively. For the purpose of brief assessment, we have recently developed the WAIS-Short Form, which consists of Similarities and Symbol Search and well reflects functional outcomes. According to the degree of ID, patients were classified into three distinct subgroups; deteriorated, preserved, and compromised groups. Patients who show deteriorated IQ (deteriorated group elicit ID from a premorbid level (≥10-point difference between current and premorbid IQ, while patients who show preserved or compromised IQ do not show such decline (<10-point difference. Furthermore, the latter patients were divided into patients with preserved and compromised IQ based on an estimated premorbid IQ score >90 or below 90, respectively. We have recently shown the distribution of ID in a large cohort of schizophrenia patients. Consistent with previous studies, approximately 30% of schizophrenia patients had a decline of less than 10 points, i.e., normal intellectual performance. In contrast, approximately 70% of patients showed deterioration of IQ. These results indicate that there is a subgroup of schizophrenia patients who have mild or minimal intellectual deficits, following the onset of the disorder. Therefore, a careful assessment of ID is important in identifying appropriate interventions, including medications, cognitive remediation, and social/community services.

  9. Assessing the authority of political office-holders : The leadership capital index

    NARCIS (Netherlands)

    Bennister, Mark; t Hart, Paul; Worthy, Benjamin

    2015-01-01

    This article argues that the extent to which political office-holders can effectively attain and wield authority is a function of the stock of ‘leadership capital’. Drawing on the concept of political capital, the article defines leadership capital as aggregate authority composed of three

  10. Development and validation of the Learning Disabilities Needs Assessment Tool (LDNAT), a HoNOS-based needs assessment tool for use with people with intellectual disability.

    Science.gov (United States)

    Painter, J; Trevithick, L; Hastings, R P; Ingham, B; Roy, A

    2016-12-01

    In meeting the needs of individuals with intellectual disabilities (ID) who access health services, a brief, holistic assessment of need is useful. This study outlines the development and testing of the Learning Disabilities Needs Assessment Tool (LDNAT), a tool intended for this purpose. An existing mental health (MH) tool was extended by a multidisciplinary group of ID practitioners. Additional scales were drafted to capture needs across six ID treatment domains that the group identified. LDNAT ratings were analysed for the following: item redundancy, relevance, construct validity and internal consistency (n = 1692); test-retest reliability (n = 27); and concurrent validity (n = 160). All LDNAT scales were deemed clinically relevant with little redundancy apparent. Principal component analysis indicated three components (developmental needs, challenging behaviour, MH and well-being). Internal consistency was good (Cronbach alpha 0.80). Individual item test-retest reliability was substantial-near perfect for 20 scales and slight-fair for three scales. Overall reliability was near perfect (intra-class correlation = 0.91). There were significant associations with five of six condition-specific measures, i.e. the Waisman Activities of Daily Living Scale (general ability/disability), Threshold Assessment Grid (risk), Behaviour Problems Inventory for Individuals with Intellectual Disabilities-Short Form (challenging behaviour) Social Communication Questionnaire (autism) and a bespoke physical health questionnaire. Additionally, the statistically significant correlations between these tools and the LDNAT components made sense clinically. There were no statistically significant correlations with the Psychiatric Assessment Schedules for Adults with Developmental Disabilities (a measure of MH symptoms in people with ID). The LDNAT had clinically utility when rating the needs of people with ID prior to condition-specific assessment(s). Analyses of internal

  11. Assessing the association between all-cause mortality and multiple aspects of individual social capital among the older Japanese

    Directory of Open Access Journals (Sweden)

    Kondo Naoki

    2011-06-01

    Full Text Available Abstract Background Few prospective cohort studies have assessed the association between social capital and mortality. The studies were conducted only in Western countries and did not use the same social capital indicators. The present prospective cohort study aimed to examine the relationships between various forms of individual social capital and all-cause mortality in Japan. Methods Self-administered questionnaires were mailed to subjects in the Aichi Gerontological Evaluation Study (AGES Project in 2003. Mortality data from 2003 to 2008 were analyzed for 14,668 respondents. Both cognitive and structural components of individual social capital were collected: 8 for cognitive social capital (trust, 3; social support, 3; reciprocity, 2 and 9 for structural social capital (social network. Cox proportional hazard models stratified by sex with multiple imputation were used. Age, body mass index, self-rated health, current illness, smoking history, alcohol consumption, exercise, equivalent income and education were used as covariates. Results During 27,571 person-years of follow-up for men and 29,561 person-years of follow-up for women, 790 deaths in men and 424 in women were observed. In the univariate analyses for men, lower social capital was significantly related to higher mortality in one general trust variable, all generalised reciprocity variables and four social network variables. For women, lower social capital was significantly related to higher mortality in all generalised reciprocity and four social network variables. After adjusting for covariates, lower friendship network was significantly associated with higher all-cause mortality among men (meet friends rarely; HR = 1.30, 95%CI = 1.10-1.53 and women (having no friends; HR = 1.81, 95%CI = 1.02-3.23. Among women, lower general trust was significantly related to lower mortality (most people cannot be trusted; HR = 0.65, 95%CI = 0.45-0.96. Conclusions Friendship network was a good

  12. The usefulness of assessing suggestibility and compliance in prisoners with unidentified intellectual disabilities.

    Science.gov (United States)

    Søndenaa, Erik; Rasmussen, Kirsten; Palmstierna, Tom; Nøttestad, Jim Aage

    2010-10-01

    This present study explored the relationship of interrogative suggestibility (n = 133) and compliance (n = 118) to intellectual functioning among prison inmates. The Norwegian versions of the Gudjonsson Suggestibility Scale (GSS) and the Gudjonsson Compliance Scale (GCS) were used. The results supported previous findings of a negative correlation between the Gudjonsson scales and IQ, and the scales were found useful throughout the IQ range. The impact of a memory artifact was discussed in the light of recent studies and criticism of the scales. © 2010 The Authors. Scandinavian Journal of Psychology © 2010 The Scandinavian Psychological Associations.

  13. Social capital in fostering the creativity of a city Assessment of the role of social networking sites in the diffusion of knowledge in a city

    OpenAIRE

    Kina, Ewelina; Przygodzki, Zbigniew

    2013-01-01

    Potentially, each city can create conditions for creative actions. Assuming that city creativity is determined by its social capital, we need to consider, whether and to what extent, investment in social capital determines the value of creative capital. The aim of this paper is to assess the importance of social networking sites as a modern ICT tool in establishing relations and open networks, in knowledge diffusion and in developing creative communities.

  14. Does the Assessment of Recovery Capital scale reflect a single or multiple domains?

    Science.gov (United States)

    Arndt, Stephan; Sahker, Ethan; Hedden, Suzy

    2017-01-01

    The goal of this study was to determine whether the 50-item Assessment of Recovery Capital scale represents a single general measure or whether multiple domains might be psychometrically useful for research or clinical applications. Data are from a cross-sectional de-identified existing program evaluation information data set with 1,138 clients entering substance use disorder treatment. Principal components and iterated factor analysis were used on the domain scores. Multiple group factor analysis provided a quasi-confirmatory factor analysis. The solution accounted for 75.24% of the total variance, suggesting that 10 factors provide a reasonably good fit. However, Tucker's congruence coefficients between the factor structure and defining weights (0.41-0.52) suggested a poor fit to the hypothesized 10-domain structure. Principal components of the 10-domain scores yielded one factor whose eigenvalue was greater than one (5.93), accounting for 75.8% of the common variance. A few domains had perceptible but small unique variance components suggesting that a few of the domains may warrant enrichment. Our findings suggest that there is one general factor, with a caveat. Using the 10 measures inflates the chance for Type I errors. Using one general measure avoids this issue, is simple to interpret, and could reduce the number of items. However, those seeking to maximally predict later recovery success may need to use the full instrument and all 10 domains.

  15. Assessing Discount Rate for a Project Financed Entirely with Equity Capital

    Directory of Open Access Journals (Sweden)

    Nicoleta Vintila

    2007-09-01

    Full Text Available Estimating discount rate for an investment project is one of the most challenging tasks incapital budgeting. In this paper we discuss different kind of models for cost of equity capital proposed infinance literature (static CAPM, conditional CAPM, APT, build-up model, focusing especially on advantagesand disadvantages of using each of them. In the final section, we estimate the discount rate fora certain project financed entirely with equity capital, using a version of build-up model.

  16. Intellectual Freedom

    Science.gov (United States)

    Knox, Emily

    2011-01-01

    Support for intellectual freedom, a concept codified in the American Library Association's Library Bill of Rights and Code of Ethics, is one of the core tenets of modern librarianship. According to the most recent interpretation of the Library Bill of Rights, academic librarians are encouraged to incorporate the principles of intellectual freedom…

  17. [Assessment of social networks between developmental physicians and welfare facilities/specialists for children with intellectual disabilities in Japan].

    Science.gov (United States)

    Inagaki, Masumi; Horiguchi, Toshihiro; Kaga, Makiko

    2004-05-01

    The social networks between Japanese child neurologists and welfare facilities/specialists for children with mental retardation (MR) were assessed. A total of 113 physicians answered our mail-in questionnaire. Most of the doctors had various connections with nursery homes for children with MR or severe motor and intellectual disabilities (SMID) and with public health centers, and often collaborated with teachers of schools and kindergartens. On the other hand, most physicians had little relation with residential and vocational facilities for adults with MR, and with specialists in residential or community care. There was a statistical correlation between the number of facilities or collaborated specialists and the number of persons seen by each physician; however, the physicians' experience and affiliations had no relation. In view of 'social participation', physicians who usually see children with developmental disorders can play an important role in decision making of their life-style with their families.

  18. The relationship of the Reynolds Intellectual Assessment Scales and the Wechsler Adult Intelligence Scale-Third Edition.

    Science.gov (United States)

    Smith, Billy L; McChristian, Chrystal L; Smith, Teresa D; Meaux, Julie

    2009-08-01

    The purpose of this study was to compare scores on the Reynolds Intellectual Assessment Scales (RIAS) with scores on the Wechsler Adult Intelligence Scale-Third Edition (WAIS-III) in a group of college students diagnosed with a Learning Disability, Attention-Deficit Hyperactivity Disorder (ADHD), or a combination of the two. The RIAS Composite Index score was significantly higher than the WAIS-III Full Scale IQ, although scores on both tests were in the average range. Correlations between the two tests were significant on all measures. Male students were significantly higher than female students on both the RIAS Composite Index and on the WAIS-III Full Scale IQ. Although the ADHD group was higher on IQ than the Learning Disabled and combined disorder groups on all IQ measures, no significant differences were found.

  19. Does the Assessment of Recovery Capital scale reflect a single or multiple domains?

    Directory of Open Access Journals (Sweden)

    Arndt S

    2017-07-01

    Full Text Available Stephan Arndt,1–3 Ethan Sahker,1,4 Suzy Hedden1 1Iowa Consortium for Substance Abuse Research and Evaluation, 2Department of Psychiatry, Carver College of Medicine, 3Department of Biostatistics, College of Public Health, 4Department of Psychological and Quantitative Foundations, Counseling Psychology Program College of Education, University of Iowa, Iowa City, IA, USA Objective: The goal of this study was to determine whether the 50-item Assessment of Recovery Capital scale represents a single general measure or whether multiple domains might be psychometrically useful for research or clinical applications. Methods: Data are from a cross-sectional de-identified existing program evaluation information data set with 1,138 clients entering substance use disorder treatment. Principal components and iterated factor analysis were used on the domain scores. Multiple group factor analysis provided a quasi-confirmatory factor analysis. Results: The solution accounted for 75.24% of the total variance, suggesting that 10 factors provide a reasonably good fit. However, Tucker’s congruence coefficients between the factor structure and defining weights (0.41–0.52 suggested a poor fit to the hypothesized 10-domain structure. Principal components of the 10-domain scores yielded one factor whose eigenvalue was greater than one (5.93, accounting for 75.8% of the common variance. A few domains had perceptible but small unique variance components suggesting that a few of the domains may warrant enrichment. Conclusion: Our findings suggest that there is one general factor, with a caveat. Using the 10 measures inflates the chance for Type I errors. Using one general measure avoids this issue, is simple to interpret, and could reduce the number of items. However, those seeking to maximally predict later recovery success may need to use the full instrument and all 10 domains. Keywords: social support, psychometrics, quality of life

  20. Clinical measures are feasible and sensitive to assess balance and gait capacities in older persons with mild to moderate Intellectual Disabilities

    NARCIS (Netherlands)

    Enkelaar, L.; Smulders, E.; Schrojenstein Lantman, H.M.J. van; Weerdesteijn, V.G.M.; Geurts, A.C.H.

    2013-01-01

    Mobility limitations are common in persons with Intellectual Disabilities (ID). Differences in balance and gait capacities between persons with ID and controls have mainly been demonstrated by instrumented assessments (e.g. posturography and gait analysis), which require sophisticated and expensive

  1. Should We Refer for a Dementia Assessment? A Checklist to Help Know when to Be Concerned about Dementia in Adults with Down Syndrome and Other Intellectual Disabilities

    Science.gov (United States)

    Whitwham, Sarah; McBrien, Judith; Broom, Wendy

    2011-01-01

    The aim of this research was to develop a simple screening checklist to help carers and professionals know when to make a referral for a dementia assessment. A checklist was completed for all new referrals to a dementia service for people with intellectual disabilities. The obtained scores were compared to the diagnostic outcome of a comprehensive…

  2. Assessments of Intellectually Gifted Students With(out) Characteristic(s) of ASD: An Explorative Evaluation among Diagnosticians in Various Psycho-Educational Organisations

    Science.gov (United States)

    Burger-Veltmeijer, Agnes E. J.; Minnaert, Alexander E. M. G.; van den Bosch, Els J.

    2015-01-01

    Recently, Burger-Veltmeijer, Minnaert & Van den Bosch (2014) constructed a conceptual framework, called the Strengths and Weaknesses Heuristic ("S&W Heuristic") which might provide systematicity and coherence in research as well as psycho-educational praxis, regarding assessments of Intellectually Gifted (IG) students with…

  3. Assessments of intellectually gifted students with(out) characteristic(s) of ASD : An explorative evaluation among diagnosticians in various psycho-educational organisations

    NARCIS (Netherlands)

    Burger-Veltmeijer, Agnes E.J.; Minnaert, Alexander E.M.G.; van den Bosch, Els J.

    2015-01-01

    Recently, Burger-Veltmeijer, Minnaert & Van den Bosch (2014) constructed a conceptual framework, called the Strengths and Weaknesses Heuristic (S&W Heuristic) which might provide systematicity and coherence in research as well as psycho-educational praxis, regarding assessments of Intellectually

  4. Assessment of Drug-Associated Extrapyramidal Symptoms in People With Intellectual Disability : A Comparison of an Informant-Based Scale With Clinical Rating Scales

    NARCIS (Netherlands)

    de Kuijper, Gerda M.; Hoekstra, Pieter J.

    2016-01-01

    Drug-associated extrapyramidal symptoms (EPS) in people with intellectual disability (ID) may be difficult to recognize, and clinicians' assessments may be hampered by lack of patients' capacities to adequately cooperate and by lack of reliable instruments to measure EPS in this population.

  5. A comparison of low IQ scores from the Reynolds Intellectual Assessment Scales and the Wechsler Adult Intelligence Scale-Third Edition.

    Science.gov (United States)

    Umphress, Thomas B

    2008-06-01

    Twenty people with suspected intellectual disability took the Reynolds Intellectual Assessment Scales (RIAS; C. R. Reynolds & R. W. Kamphaus, 1998) and the Wechsler Adult Intelligence Scale-3rd Edition (WAIS-III; D. Wechsler, 1997) to see if the 2 IQ tests produced comparable results. A t test showed that the RIAS Composite Intelligence Index scores were significantly higher than WAIS-III Full Scale IQ scores at the alpha level of .01. There was a significant difference between the RIAS Nonverbal Intelligence and WAIS-III Performance Scale, but there was no significant difference between the RIAS Verbal Intelligence Index and the WAIS-III Verbal Scale IQ. The results raise questions concerning test selection for diagnosing intellectual disability and the use of the correlation statistic for comparing intelligence tests.

  6. Assessing Individual Social Capital Capacity: The Development and Validation of a Network Accessibility Scale

    Science.gov (United States)

    Hatala, John-Paul

    2009-01-01

    Any organization that is able to promote the importance of increased levels of social capital and individuals who can leverage and use the resources that exist within the network may experience higher levels of performance. This study sought to add to our knowledge about individuals' accessing social resources for the purpose of accomplishing…

  7. Assessment of Social Capital in terms of Participation, Knowledge, Trust, and Social Cohesion: Zahedan Case Study

    Directory of Open Access Journals (Sweden)

    Maryam Karimian Bostani

    2017-02-01

    Full Text Available It is anticipated that the urban population in developing countries increases more than double from 2000 to 2030. This rapid population transformation to cities will be difficult. Therefore, the municipal administration will be involved in numerous challenges in cities. For this purpose, social capital as a bottom-up planning is one of the appropriate ways of management and dealing with these challenges. The aim of this study was to measure the social capital in four aspects of knowledge, participation, social cohesion, and trust in Zahedan. The research method of this research is descriptive-analytic in an applied type. Library studies and surveying (questionnaire were used to collect the required data. The questions in this survey were designed based on four indicators of social capital. The statistical population of the present study is 575,116 people residing in Zahedan in 2011. One sample T- test was used for calculations. The results of the analysis show that the social capital criteria in the city of Zahedan are undesirable in all four criteria.

  8. 78 FR 76160 - Public Housing Assessment System (PHAS) Capital Fund Interim Scoring Notice: Reinstitution of...

    Science.gov (United States)

    2013-12-16

    ... System (PHAS) Capital Fund Interim Scoring Notice: Reinstitution of Five Points for Occupancy Sub... intended to help lessen the impact of decreases in funding in recent appropriations acts. Adding automatic... to adjust their systems and procedures to the new scoring regime. As a result of automatic across-the...

  9. ACCOUNTING CHALLENGES – CAPITALIZING HUMAN VALUE

    Directory of Open Access Journals (Sweden)

    Alexandra CIOCLOV (PETCU

    2015-04-01

    Full Text Available Assessing the performance of business organisations has been a priority for all stakeholders, and this is the reason accounting has continuously evolved to better assist investors in their decision-making process. However, given the increasing importance of the service industry, the focus in evaluating business performance is also on employees’ performance and employee-centred organisational policies that would further stimulate the knowledge-production at the firms’ level. As many accounting professionals have already understood, accounting faces the challenge of a continuous adaption to the necessities of the business environment, thus admitting that it should provide the grounds for a sustainable and generalizable methodology for intellectual and, more particularly, human capital recognition. This paper offers a literature review on intellectual capital management and reporting, leaving room for the debate upon the choice of instruments that would ensure an accurate presentation employees’ added-value to organisational performance. It also presents a schematic approach to further develop the subject, describing the proposed methodology for further in-depth research.

  10. A comparison of intellectual assessments over video conferencing and in-person for individuals with ID: preliminary data.

    Science.gov (United States)

    Temple, V; Drummond, C; Valiquette, S; Jozsvai, E

    2010-06-01

    Video conferencing (VC) technology has great potential to increase accessibility to healthcare services for those living in rural or underserved communities. Previous studies have had some success in validating a small number of psychological tests for VC administration; however, VC has not been investigated for use with persons with intellectual disabilities (ID). A comparison of test results for two well known and widely used assessment instruments was undertaken to establish if scores for VC administration would differ significantly from in-person assessments. Nineteen individuals with ID aged 23-63 were assessed once in-person and once over VC using the Wechsler Abbreviated Scale of Intelligence (WASI) and the Beery-Buktenica Test of Visual-Motor Integration (VMI). Highly similar results were found for test scores. Full-scale IQ on the WASI and standard scores for the VMI were found to be very stable across the two administration conditions, with a mean difference of less than one IQ point/standard score. Video conferencing administration does not appear to alter test results significantly for overall score on a brief intelligence test or a test of visual-motor integration.

  11. A philosophical approach to intellectual property rights

    DEFF Research Database (Denmark)

    Petersen, Lars Axel

    2000-01-01

    This paper investigates the legitimacy of intellectual property by focusing on three topical issues, viz., the question of indigenous cultural rights, of computer software intellectual rights, and of intellectual property rights to essential drugs. A scheme of different arguments for the legitimacy...... of private property rights is applied to these issues, and each of the arguments assessed....

  12. Intellectual Capital as a Component of the Capital Circulation in Accounting Интеллектуальный капитал как составляющая кругооборота капитала предприятия в учете и отчетности

    Directory of Open Access Journals (Sweden)

    Kaminskaya Tatyana G.

    2013-06-01

    Full Text Available The article studies intellectual capital as an object of accounting. It considers the place of intellectual capital in the general capital circulation. It provides a critical overview of opinions of domestic and foreign scientists in the field of economy and accounting on intellectual capital, issues of assessment of its significance in an organisation and reflection in accounting. It marks out different elements of intellectual capital and identifies possibilities of their reflection in accounting. It notes the growth of its importance when assessing companies in general in the context of development of globalisation processes. It also considers reports on intellectual capital published by major European and American companies and provides their characteristics. It conducts analysis of accumulation, development and use of intellectual capital in Ukraine. It makes a conclusion about the insufficient level of its accumulation and use by Ukrainian companies.Статья посвящена исследованию интеллектуального капитала как объекта учета и отчетности. Также автор рассматривает место интеллектуального капитала в общем кругообороте капитала. В статье приведен критический обзор взглядов отечественных и зарубежных ученых в области экономики и учета на интеллектуальный капитал, вопросы оценки его значения в организации и отражения в учете и отчетности. Автором выделены различные элементы интеллектуального капитала и определены возможности их отражения в учете. Отмечен рост его значения при оценке п

  13. Creative potential: mental well-being impact assessment of the Liverpool 2008 European capital of culture programme.

    Science.gov (United States)

    West, H M; Scott-Samuel, A

    2010-04-01

    Culture has a number of potential impacts upon health and well-being. This project was undertaken to assess the potential impacts of the Liverpool 2008 European Capital of Culture programme upon mental well-being, so that positive effects can be maximized and negative impacts reduced, in order that health and well-being are promoted and inequalities are reduced. A mental well-being impact assessment (MWIA) toolkit has been developed, and was piloted in this study. MWIA uses a sequence of procedures designed to systematically assess the effect of projects, programmes and policies upon people's mental well-being and health. The MWIA toolkit was used to explore the potential positive and negative impacts on mental well-being of a sample of projects and policies from the European Capital of Culture programme. This was achieved by asking stakeholders to answer a series of questions, holding participative workshops, constructing a community profile and reviewing the research literature. Recommendations were developed which aim to enhance the impact of the programme on people's mental well-being. As expected, both positive and negative impacts of the European Capital of Culture programme on mental well-being were identified. Fourteen themes were identified as emerging from the workshops, screening and reviewing the research evidence. Based on these data, 33 recommendations were developed by the project steering group and have been presented to the Liverpool Culture Company. The process of conducting the assessment, particularly its participatory nature and its awareness-raising role, had impacts upon mental well-being. The findings demonstrate the potential for the Culture Company programme to have a profound impact upon mental well-being, and highlight areas which could be addressed to optimize the impact of the programme. 2010 The Royal Society for Public Health. Published by Elsevier Ltd. All rights reserved.

  14. EDUCATION VERSUS INTELLECTUAL CAPITAL, MEXICO CASE

    Directory of Open Access Journals (Sweden)

    Domingo Alarcón Ortiz

    2013-04-01

    Full Text Available This paper analyzes and reflects on some indicators of nonsense like "enough to know that on one hand the country's Political Constitution enshrines the right to receive a salary range for a living and the other, for those who manage statistics fixing daily wage in a ridiculous amount, which can be compared with the cost of just over six liters of bottled water or a gallon of gasoline, "built on the current  model where social and economic strategies are sustained, that should influence education. The proposal builds on what we consider the changes in the Mexican education system should focus on the meaning of work skills, but currently do not impact the performance of the individual as a goal. In Mexico, living in a state of inequality in which there are few, extremely wealthy who have generated their fortunes for favors granted by the rulers and others very poor who receive poverty wages when they work.

  15. Valuation of brands and intellectual capital

    OpenAIRE

    Fernández, Pablo

    2002-01-01

    In this paper we review several methods used for valuing brands. Among them, those of Interbrand, Damodaran, Financial World, Houlihan Valuation Advisors, Market Facts, Young & Rubicam and CDB Research & Consulting. In particular, we analyze in depth the valuations of Kellogg's and Coca-Cola performed by Damodaran and the method proposed by Interbrand. Damodaran valued the Coca-Cola brand at 24.6 billion dollars in 1993 and at 102.6 billion dollars in 1998. In recent years, a lot has been sai...

  16. Intellectual Capital Statements -When Rhetoric meets Logic

    DEFF Research Database (Denmark)

    Krag, Lotte

    of logos, ethos and pathos and the technical rational approach implying that only one problem, one way and one mean exist. The rhetorical approach sees the world as co-construction and the media is here in the form of narratives. Traditional accounting follows the technical rational approach and the media...

  17. Assessing the Status and Needs of Children and Youth in the National Capital Region

    Science.gov (United States)

    Murphey, David; Redd, Zakia; Moodie, Shannon; Knewstub, Dylan; Humble, Jill; Bell, Kelly; Cooper, Mae

    2012-01-01

    The National Capital Region (NCR) is home to more than one-and-a-half million children and youth (ages birth through 24 years). Although the NCR is known as a place with a highly transient population, if history is any guide, many of these young people will remain in this region and fundamentally shape the quality of life--not only for themselves,…

  18. Management of capital assets by local governments: an assessment and benchmarking survey

    OpenAIRE

    KAGANOVA, Olga; TELGARSKY, Jeffrey

    2018-01-01

    There is a growing recognition of the importance of government-owned capital assets, both conceptually and in practice, in large part due to the 2008 global financial crisis. However, a sizeable gap remains between the academic and professional “universe of knowledge” surrounding government asset management, and the actual asset management practiced by governments. In particular, the majority of governments around the world are wholly uninformed when it comes to good asset management. The pur...

  19. Assessment of objectively measured physical activity levels in individuals with intellectual disabilities with and without Down's syndrome.

    Directory of Open Access Journals (Sweden)

    Alexander C Phillips

    Full Text Available To investigate, using accelerometers, the levels of physical activity being undertaken by individuals with intellectual disabilities with and without Down's syndrome.One hundred and fifty two individuals with intellectual disabilities aged 12-70 years from East and South-East England. Physical activity levels in counts per minute (counts/min, steps per day (steps/day, and minutes of sedentary, light, moderate, vigorous, and moderate to vigorous physical activity (MVPA measured with a uni-axial accelerometer (Actigraph GT1M for seven days.No individuals with intellectual disabilities met current physical activity recommendations. Males were more active than females. There was a trend for physical activity to decline and sedentary behaviour to increase with age, and for those with more severe levels of intellectual disability to be more sedentary and less physically active, however any relationship was not significant when adjusted for confounding variables. Participants with Down's syndrome engaged in significantly less physical activity than those with intellectual disabilities without Down's syndrome and levels of activity declined significantly with age.Individuals with intellectual disabilities, especially those with Down's syndrome may be at risk of developing diseases associated with physical inactivity. There is a need for well-designed, accessible, preventive health promotion strategies and interventions designed to raise the levels of physical activity for individuals with intellectual disabilities. We propose that there are physiological reasons why individuals with Down's syndrome have particularly low levels of physical activity that also decline markedly with age.

  20. Green Capital: Student Capital student-led evaluation

    OpenAIRE

    Runkle, Q.; Haines, T.; Piper, K.; Leach, S.

    2016-01-01

    To assess and evaluate the impact of the Green Capital: Student Capital project, the partnership (the University of the West of England, the University of Bristol, the Students’ Union at UWE, and Bristol Students’ Union) worked with NUS to train a team of students from both universities to lead an evaluation process. There were two key aims for the evaluation: \\ud \\ud • To verify the quantitative outputs of the Green Capital: Student Capital project; \\ud • And to make a qualitative assessment...

  1. Intellectual emotions

    Directory of Open Access Journals (Sweden)

    Vasilyev, Igor A.

    2013-12-01

    Full Text Available In the laboratory of O.K. Tikhomirov, the phenomenon of the acute emotional regulation of productive thinking was justified. This regulation is realized by means of the elaboration of the axiological profile of cognition. The following definition of intellectual emotions can be given: intellectual emotions are the appraisals of specific cognitive objects — contradictions, assumptions, probabilities, and the intermediate and final results of operations. The main aspect of the method used in the research consisted of the synchronous registration of an external (tactile elaboration of problems, skin galvanic response and verbal utterances regarding tasks to be completed in a game of chess. The principle position in Tikhomirov`s group is the following: intellectual emotions represent not only the energetic resource or catalysts for the thinking process, but also the determinants of its structure.

  2. The Use of the Performance Diagnostic Checklist-Human Services to Assess and Improve the Job Performance of Individuals with Intellectual Disabilities.

    Science.gov (United States)

    Smith, Madison; Wilder, David A

    2018-06-01

    The Performance Diagnostic Checklist-Human Services (PDC-HS) is an informant-based tool designed to identify the variables responsible for performance problems. To date, the PDC-HS has not been examined with individuals with intellectual disabilities. In the current study, two supervisors with intellectual disabilities completed the PDC-HS to assess the productivity of two supervisees with disabilities who performed a pricing task in a thrift store. The PDC-HS suggested that performance deficits were due to a lack of training; a PDC-HS-indicated intervention was effective to increase accurate pricing. • The PDC-HS is an informant-based tool designed to identify the variables responsible for employee performance problems in human service settings. • The PDC-HS can be completed by some individuals with intellectual disabilities in a supervisory position to identify the variables responsible for problematic job performance among their supervisees. • A PDC-HS indicated intervention was demonstrated to be effective to improve the job performance of individuals with disabilities. • The PDC-HS may be a useful tool to support performance improvement and job maintenance among individuals with intellectual disabilities.

  3. The Assessment of Executive Functioning in People with Intellectual Disabilities: An Exploratory Analysis

    Science.gov (United States)

    Bevins, Shelley; Hurse, Emily

    2016-01-01

    The following article details a piece of service development work undertaken as part of the Plymouth Down Syndrome Screening Programme. The work aimed to review the use of three measures assessing executive functioning skills used within the Programme as well as with people without Down syndrome. Three tasks assessing executive functioning (the…

  4. 'Justice Be Our Shield and Defender': An Intellectual Property Rights ...

    African Journals Online (AJOL)

    Protecting intellectual property rights has become essential in encouraging cutting-edge scholarship that advances the frontiers of knowledge. For a long time, the majority of Africa's intelligentsia has worked in local and international environments that have exploited the continent's intellectual capital. Even in contexts where ...

  5. Assessment of salivary and plaque pH and oral health status among children with and without intellectual disabilities.

    Science.gov (United States)

    Radha, G; Swathi, V; Jha, Abhishek

    2016-01-01

    This study explores the association of disabilities and oral health. The aim of the study was to assess the salivary and plaque pH and oral health status of children with and without disabilities. A total of 100 schoolchildren (50 with disabilities and 50 without disabilities) were examined from 9 to 15 years age group. Saliva and plaque pH analysis were done to both the groups. Clinical data were collected on periodontal status, dental caries using WHO criteria. pH values of different groups, difference between the means were calculated using independent t-test, and frequency distribution was analyzed using Chi-square test. Statistical significance, P value was set at 0.05. Mean plaque and salivary pH scores were lesser (5.73 and 5.67) in children with intellectual disabilities (IDs) (Psalivary pH among children with and without ID with lower plaque and salivary pH among children with ID. In addition to this, the oral health was also more compromised in children with ID, which confirms a need for preventive treatment for these children.

  6. Intellectual History

    DEFF Research Database (Denmark)

    In the 5 Questions book series, this volume presents a range of leading scholars in Intellectual History and the History of Ideas through their answers to a brief questionnaire. Respondents include Michael Friedman, Jacques le Goff, Hans Ulrich Gumbrecht, Jonathan Israel, Phiip Pettit, John Pocock...

  7. The Intellectual

    Directory of Open Access Journals (Sweden)

    John M. Novak

    2005-01-01

    Full Text Available Book jackets sometimes provide insightful provocation about the content and flavour of a text. Certainly the designers of the front jacket for Steve Fuller’s The Intellectual intended to be provocative when they placed the words, “the positive power of negative thinking,” at the top centre.

  8. Intellectual Property.

    Science.gov (United States)

    St. Clair, Gloriana

    1992-01-01

    Discusses issues of copyright and the transfer or use of intellectual property as they relate to librarians. Topics addressed include the purpose of copyright laws, financial losses to publishers from pirating, cultural views of pirating, the fair use doctrine, concerns of authors of scholarly materials, impact of increasing library automation and…

  9. Assessing the Cognitive Functioning of Students with Intellectual Disabilities: Practices and Perceptions of School Psychologists

    Science.gov (United States)

    Costner, Ashley Nicole

    2016-01-01

    School psychologists are faced with the task of conducting evaluations of students in order to determine special education eligibility. This often equates to administering a cognitive assessment measure to obtain information about skills or abilities. Although this may be a straightforward task when working with children of average or higher…

  10. A Functional Assessment of Handmouthing among Persons with Severe and Profound Intellectual Disability

    Science.gov (United States)

    Swender, Stephen L.; Matson, Johnny L.; Mayville, Stephen B.; Gonzalez, Melissa L.; McDowell, Donald

    2006-01-01

    Background: The behavioural function of handmouthing has been assessed across various studies utilising analogue functional analyses. The aim of the current study was to expand upon research on this relatively understudied behaviour by examining the relationship between handmouthing and "Gastro-Esophageal Reflux Disorder" (GERD), and the potential…

  11. CASE REPORT: THE USE OF WISC-IV IN ASSESSING INTELLECTUAL FUNCTIONING

    Directory of Open Access Journals (Sweden)

    Anthony kwabena Nkyi

    2015-06-01

    Full Text Available The purpose of this paper is to provide detailed description of clinical assessment of the Wechsler Intelligence Scale for Children-Fourth Edition (WISC-IV that can be used by clinicians to assess the level of intelligence of children and adolescents. The WISC-IV is a standardized intelligence test provides essential information and critical clinical insights into a child’s cognitive functioning. Literature review and analysis of how to interpret the WISC-IV are described. A psychological report of a 15 year African girl with the use of WISC-IV is reported and clinical impression is given. Information from several sources including interviews with parents, test scores and behavioral observations were used to develop a hypothesis about the child’s skills. Her Full Scale IQ of 125 is classified in the superior or higher range of intelligence. Recommendations about how to address problem areas are discussed.

  12. Minority Capital Resource Handbook. A Guide to Raising Capital for Minority Entrepreneurs. Second Edition.

    Science.gov (United States)

    Ewing, Samuel D., Jr.; Maloney, Clifton H. W.

    This minority capital resource handbook consists of a guide to raising capital for minority entrepreneurs and a listing of sources that provide such capital. The first section deals with the process of raising capital. The realities of raising capital, intermediaries and financial advisors, and assessing needs are outlined. Factors considered in…

  13. Intellectual property

    Directory of Open Access Journals (Sweden)

    MSc. Shpresa Ibrahimi

    2012-06-01

    Full Text Available Montenue, a distinct French scholar of intellectual property, has suggested that IP is a “tool which surprisingly helps a lot”, and this definition on science, arts, culture, since the 16th century. Now, what would be the definition of intellectual property for the 21st century? Apparently not a “strange” tool, but a necessary tool, primary for enriching human knowledge, and for the new world order, especially in the global market sphere. Intellectual property is an integral part of international trade, and its importance keeps increasing, since effective use of knowledge is increasingly influencing the economic prosperity of peoples. One may say that there is little originality in the creative sphere. Naturally, this originality can only be reflected by individuality and human identity in intellectual creativity The author rights in the Kosovo legislation is a novelty, a necessity of developing a creative environment in the fields of science, arts and industrial property. First and foremost, the individual benefit, which is secured by the author as the creator of the work, is a moral and material right. Secondly, there is a need for harmonization, not only of values for the creator, but also for the development of science, culture, increased competitive advantage, and the public sphere, as a benefit for the public health and security, and the fiscal policy. The deficiency one must record is with the Office for Copy Rights, which is to play a strong role in implementing and protecting copy rights and other related rights by licensing collective management agencies, imposing administrative fines, awareness raising, provision of information, and other capacity building and educative measures. Naturally, the enactment of good legislation is a system without any meaning or sense if not associated with the court practice. Any establishment of a legal system not pursued with enforcement mechanisms remains only in legal frameworks.

  14. Cultural Capital Today

    DEFF Research Database (Denmark)

    Prieur, Annick; Skjøtt-Larsen, Jakob; Rosenlund, Lennart

    2008-01-01

    Based on Danish survey data subjected to correspondence analysis, this article aims at carrying out a critical assessment of Pierre Bourdieu's theory of social differentiation in advanced societies as a multi-dimensional phenomenon. As his theory goes, capital volume (economic + cultural capital......) and capital composition (the relative weight of the two) are the main dimensions of social differentiation, which structure the space of social positions as well as the space of lifestyles. The central discussion of the article concerns the character of cultural capital, and the role it plays in the formation......, as those adhering to the preferences that are most typical for the cultural elite tend to simultaneously avoid or mark distance to popular expressions of taste. Fourth, are there traces of new forms of cultural capital? The study uncovers a cleavage between a global orientation or a form of cosmopolitanism...

  15. Measuring Capital

    OpenAIRE

    W. Erwin Diewert

    2003-01-01

    The paper revisits Harper, Berndt and Wood (1989) and calculates Canadian reproducible capital services aggregates under alternative assumptions about the form of depreciation, the opportunity cost of capital and the treatment of capital gains. Five different models of depreciation are considered: (1) one hoss shay; (2) straight line depreciation; (3) declining balance or geometric depreciation; (4) linearly declining efficiency profiles and (5) linearly increasing maintenance profiles. The l...

  16. Quantitative assessment of medical waste generation in the capital city of Bangladesh

    International Nuclear Information System (INIS)

    Patwary, Masum A.; O'Hare, William Thomas; Street, Graham; Maudood Elahi, K.; Hossain, Syed Shahadat; Sarker, Mosharraf H.

    2009-01-01

    There is a concern that mismanagement of medical waste in developing countries may be a significant risk factor for disease transmission. Quantitative estimation of medical waste generation is needed to estimate the potential risk and as a basis for any waste management plan. Dhaka City, the capital of Bangladesh, is an example of a major city in a developing country where there has been no rigorous estimation of medical waste generation based upon a thorough scientific study. These estimates were obtained by stringent weighing of waste in a carefully chosen, representative, sample of HCEs, including non-residential diagnostic centres. This study used a statistically designed sampling of waste generation in a broad range of Health Care Establishments (HCEs) to indicate that the amount of waste produced in Dhaka can be estimated to be 37 ± 5 ton per day. The proportion of this waste that would be classified as hazardous waste by World Health Organisation (WHO) guidelines was found to be approximately 21%. The amount of waste, and the proportion of hazardous waste, was found to vary significantly with the size and type of HCE.

  17. Assessing homogeneity and climate variability of temperature and precipitation series in the capitals of northeastern Brazil

    Science.gov (United States)

    Hänsel, Stephanie; Medeiros, Deusdedit; Matschullat, Jörg; Silva, Isamara; Petta, Reinaldo

    2016-03-01

    A 51-year dataset (1961 to 2011) from nine meteorological stations in the capitals of northeastern Brazil (NEB), with daily data of precipitation totals and of mean, minimum and maximum temperatures, was statistically analyzed for data homogeneity and for signals of climate variability. The hypothesis was explored that a connection exists between inhomogeneities of the time series and the meteorological systems influencing the region. Results of the homogeneity analysis depend on the selected test variable, the test algorithm and the chosen significance level; all more or less subjective choices. Most of the temperature series was classified as "suspect", while most of the precipitation series was categorized as "useful". Displaying and visually checking the time series demonstrates the power of expertise and may allow for a deeper data analysis. Consistent changes in the seasonality of temperature and precipitation emerge over NEB despite manifold breaks in the temperature series. Both series appear to be coupled. The intra-annual temperature and precipitation ranges have increased, along with an intensified seasonal cycle. Temperature mainly increased during DJF, MAM and SON, with decreases in JJA being related to wetter conditions and more frequent heavy precipitation events. Drought conditions mostly increased in SON and DJF, depending on the timing of the local dry season.

  18. INVESTMENT IN HUMAN CAPITAL – PREREQUISITE FOR THE GROWTH OF THE ORGANIZATIONAL PERFORMANCE

    Directory of Open Access Journals (Sweden)

    BÎRCĂ ALIC

    2015-12-01

    Full Text Available This paper is devoted to investment in human capital as an essential element for ensuring organizational performance. Human capital investments may be direct, more focused on professional training, as well as indirect, more oriented towards the health of employees and the purchase of equipment for their development. In Moldovan organizations investments in human capital are more oriented towards training and professional development of employees. At the same time, in the recruitment and selection of candidates’ process, organizations are trying to attract people that have a high level of professional knowledge and skills, which contribute to increasing the value of their human capital. In order to assess the involvement level of the organizations from Republic of Moldova in terms of human capital development investment, a sociological research that included 152 organizations was conducted. The result of investigations have shown us that human capital value into an organization depends, in the first instance, on the selection tools and techniques that allow election of candidates with an intellectual and professional potential at higher level. Human capital value within organizations increases provided that their staff participates in various professional training programs.

  19. Reliability of assessing the sensory perception of children with profound intellectual and multiple disabilities : a case study

    NARCIS (Netherlands)

    Vlaskamp, C.; Cuppen-Fonteine, H.

    Background This study describes preliminary stages of developing a checklist to enable practitioners to determine the behavioural responses of children with profound intellectual and multiple disabilities to sensory stimuli. Reliability of currently used checklists is low, with a focus on the

  20. Assessing Emotional and Behavioral Problems in Children with Intellectual Disability: Revisiting the Factor Structure of the Developmental Behaviour Checklist.

    Science.gov (United States)

    Dekker, Marielle C.; Nunn, Russell J.; Einfeld, Stewart E.; Tonge, Bruce J.; Koot, Hans M.

    2002-01-01

    Analysis of parent and teacher Developmental Behavior Checklist (DBC) ratings on a combined sample of 1,536 Dutch and Australian children (ages 3-22) with mild to profound intellectual disabilities produced five subscales: Disruptive/Antisocial, Self-Absorbed, Communication Disturbance, Anxiety, and Social Relating. Internal consistency of the…

  1. Assessing client-caregiver relationships and the applicability of the 'student-teacher relationship scale' for people with intellectual disabilities

    NARCIS (Netherlands)

    Roeden, J.M.; Maaskant, M.A.; Koomen, H.M.Y.; Candel, M.J.J.M.; Curfs, L.M.G.

    2012-01-01

    Improvements in client-caregiver relationships may lead to improvements in the quality of life of clients with intellectual disabilities (ID). For this reason, interventions aimed at influencing these relationships are important. To gain insight into the nature and intention of these relationships

  2. Reliability and Validity of a Physical Capacity Evaluation Used to Assess Individuals with Intellectual Disabilities and Mental Illness

    Science.gov (United States)

    Jang, Yuh; Chang, Tzyh-Chyang; Lin, Keh-Chung

    2009-01-01

    Physical capacity evaluations (PCEs) are important and frequently offered services in work practice. This study investigates the reliability and validity of the National Taiwan University Hospital Physical Capacity Evaluation (NTUH PCE) on a sample of 149 participants consisted of three groups: 45 intellectual disability (ID), 56 mental illness…

  3. Competing Hegemonic Projects within China's Variegated Capitalism

    DEFF Research Database (Denmark)

    Mulvad, Andreas Christian Møller

    2014-01-01

    This article investigates the variegated model of capitalism emerging in China through a comparative analysis of two contrasting local government approaches developed in Chongqing and Guangdong. From 2007 to 2012, elite politicians and intellectuals articulated the Chongqing and Guangdong models...... of his Guangdong counterpart Wang Yang. Future studies should expand upon the key theoretical insight of the paper: that the emergent variegated capitalism approach to political–economic analysis needs a stronger ideational component....

  4. The Economic Value of Human Capital

    OpenAIRE

    Gulie Alexandra Emanuela

    2012-01-01

    The human factor created by physical work and/or intellectual property of all existing material, is unequivocally active value of any work, ie human capital translates into different activities, specialized or not, it creates these individuals. History of the term human capital has experienced over time a series of ups and downs, as agreed or rejected by academia and the political class. Although known affirmation and its conceptual structure only after the seventh decade of the twentieth cen...

  5. Capital gains

    International Nuclear Information System (INIS)

    Blishen, C.

    1997-01-01

    This article examines African and Middle East oil and natural gas project financing. Capital markets financing, Ras Laffan's project bonds, capital market issues in Saudi Arabia, the movement toward gas and away from oil, and Islamic opportunities are discussed, African and Middle East oil and gas projects are listed. (UK)

  6. Understanding Capitalism

    DEFF Research Database (Denmark)

    du Gay, Paul; Morgan, Glenn

    2013-01-01

    This chapter places The New Spirit of Capitalism in the context of the development of capitalism over the last twenty years, up to and including the 200-7-8 financial crisis and the ongoing economic crisis which has developed out of this and is now focused on the relationship between state expend...

  7. Studying the Foreign Experience of Evaluating Intellectual Potential of Organizations

    Directory of Open Access Journals (Sweden)

    Pererva Petro G.

    2016-01-01

    Full Text Available The use of intellectual capital (IC is considered in developed countries as a strategic management tool for achievement of the organizations' success in innovative activities. The article is aimed at studying the foreign experience of evaluating intellectual potential of organizations and identifying directions for its advancement and use at the domestic enterprises to improve their innovative activity. An approach to capital structure has been developed, in which the following three parts are allocated: human capital, structural capital, capital of interactions. The proposed general model for research of IC in terms of firm or region allows to evaluate not only the potential, but also several important lines of communication, namely: industrial-technological, market-customer, business environment and society, commercial operations (technology, value creation and the overall development strategy. In the proposed version of studying the IC potential, analytics are combined with management of both strategy and development tactics, based on use of resources of intellectual capital. The scheme of development management through the system of the activities of influence is recommended as well. The end result of the analytical project work provides the development package, which is issued as a supporting document of development strategy. Evaluation of the development level of intellectual capital in the context of individual enterprises and of regional complex in general has been recommended to include in the Regional innovation system (RIS as one of its functional tasks

  8. FORMATION OF COMPETITIVE ADVANTAGES OF ENTERPRISES IN TERMS OF GLOBALIZATION: COMPETITIVE DYNAMICS AND AN INTELLECTUAL COMPONENT

    Directory of Open Access Journals (Sweden)

    Oleg Tarasenko

    2017-12-01

    Full Text Available The purpose of the article is to investigate the current state of scientific thought in relation to the formation of intellectual capital of an enterprise in the innovation process, achievement by the enterprise of corresponding competitive advantages and their protection. Methodology. The methodological basis of the article is the systematic approach, which provided a comprehensive definition of the scope of this research – intellectual property and its protection as a complex economic and legal category. This made it possible to systematically define the purpose, level of abstraction, hierarchy, forms of manifestation, and key attributes of the subject of research. Application of principles of modelling of business processes also allowed studying the influence of factors of the external environment on the sequence of information flows in the process of forming competitive advantages on the basis of intellectual property. In addition, having determined the scientific basis, the collective and local monographic studies of leading scientists concerning the specificity of the formation of competitive advantages of innovative enterprises, including on the basis of intellectual capital, were also taken into account. Results. The article studies, describes and, correspondingly, formalizes modern processes of formation of competitive advantages in the conditions of Smart Economy: knowledge management, their patenting, modern significance, and the influence of patenting on the role of intellectual property in the investigated phenomena, as well as management of relevant information flows. Practical implications. The research demonstrates ways of forming competitive advantages in the modern economy, and the results of the analysis of relevant statistics explain patterns of economic and legal processes in the field of relevant practical activities. This allows assessing the actual state of the subject of the research, determining the development

  9. Assessment of Non-Financial Criteria in the Selection of Investment Projects for Seed Capital Funding: the Contribution of Scientometrics and Patentometrics

    Directory of Open Access Journals (Sweden)

    Gustavo da Silva Motta

    2012-09-01

    Full Text Available The aim of this article is to assess the potential of using scientometric and patentometric indicators as a way of instrumentalizing the selection process of projects for seed capital funding. There is an increasing interest in technology based enterprises for their capacity to contribute to economic and social development, but there is also some difficulty in assessing non-financial criteria associated with technology for the purposes of financial funding. Thus, this research selected the case of the first enterprise invested in by the largest seed capital fund in Brazil, in order to create scientific and technological indicators and to assess the extent to which these indicators may contribute to understanding the market potential of the technology once it is assessed. It was concluded that scientometric and patentometric indicators favour the assessment process for non-financial criteria, in particular those criteria dealt with in this study: technology, market, divestment, and team.

  10. The impact of structural capital on the firm Innovativeness, the Galician Northern Portugal automotive industries reality

    OpenAIRE

    Helena Santos-Rodrigues; Pedro Figueroa; Carlos Maria Jardon

    2011-01-01

    The intellectual capital is increasingly considered a major issue on the management and organization research and a source of competitive advantage. Although there are different models and approaches that try to identify the effect of intellectual capital on firm performance, there's, also a lack of evidence and consensus. Based on that evidence, this paper focuses on the influence of the structural capital on the product- process and management innovativeness of the firm. A global model incl...

  11. CAPITAL STRUCTURE AND VENTURE CAPITAL

    Directory of Open Access Journals (Sweden)

    Becsky-Nagy Patricia

    2015-07-01

    Full Text Available Venture capital significantly changes the capital structure of the portfolio company at the time of the investment. Venture capitalists contribute to the company’s success through their active involvement in the management and their added value appears in the increase of the value of the equity. At the same time with taking active role in the management, agency problem occurs, that complicates the cooperation and the success of exit. In this article we search the answer for the question whether the preferred equity, that are commonly used in the US for bridging the agency problem, are used and able to help Hungarian venture capitalists to manage agency problems. On the other hand we examined how the venture capital affect capital structure, how the venture capitalists value added appear in the capital structure. During the evaluation of the three case studies, we came to the conclusion, that the venture capital investments have positive effect on the liabilities of the enterprises, as the capital structure indexes show. However, the investors need the ownership, which help them to step up resolutely, when things change for the worse, and companies need the expertise, which the investors bring with their personal assistance. The investor’s new attitude also has positive effect on a mature company, which has an experienced leader, because he can show another aspect, as a person who come from outside. During the examination of the capital structure, we cannot disregard the events of the company’s environment, which have effects on the firm. The investor’s decisions also appear different ways. Because of this, every venture capital investment is different, just as the capital structure of the firms, in which they invest.

  12. UK PhD Assessment in Accounting and Finance: Social Capital in Action

    Science.gov (United States)

    Smith, Sarah Jane; Urquhart, Vivien

    2018-01-01

    Assessment lies at the centre of PhD degree quality standards, with quality assurance relying on independent external examiners. This study investigates the role of the viva and the selection of external examiners from within the accounting and finance discipline across UK institutions. A questionnaire survey and follow-up interviews with…

  13. Venture Capital

    National Research Council Canada - National Science Library

    Lister, M. J; Andreassen, A; Bales, Shanda; Biddle, J. G; Chang, M. M; McCormick, R; Packard, W. J; Sun, T

    2006-01-01

    Leveraging venture capital to the advantage of the Naval Services should be viewed as part of the larger project of reforming the acquisition system to permit rapid introduction of new technologies...

  14. Quality of life assessment in intellectual disabilities: the Escala Pessoal de Resultados versus the World Health Quality of Life-BREF.

    Science.gov (United States)

    Simões, Cristina; Santos, Sofia; Claes, Claudia

    2015-02-01

    The aim of this study is to compare the applications of the Escala Pessoal de Resultados (EPR) and the World Health Quality of Life-BREF (WHOQOL-BREF) in quality of life (QOL) assessment of people with intellectual disabilities (ID). A total of 216 adults with ID were assessed (age ranging from 18 to 64 years; 128 people were diagnosed with mild, and 88 with moderate ID). The two scales were administered to each person to obtain their perception about their QOL. Statistically significant correlations (weak to moderate) were observed between both scales. The EPR and the WHOQOL-BREF demonstrated adequate reliability, construct, and discriminant validity in our sample. However, the group of adults with moderate ID scored higher on the WHOQOL-BREF than on the EPR. Results indicated that the two assessment instruments aim to evaluate different measures, and seem to be not interchangeable. Copyright © 2014 Elsevier Ltd. All rights reserved.

  15. The Gender Wage Gap in the Human Capital Framework: A Cross-Nordic Assessment Based on PIAAC. Sooline palgalõhe täiskasvanute oskuste uuringu PIAAC tulemuste raamistikus: Eesti Põhjamaade võrdluses

    OpenAIRE

    Maryna Tverdostup; Tiiu Paas

    2016-01-01

    This paper studies the role of human capital in gender wage disparities. Despite increasing convergence of male and female human capital attainments, substantial differences remain. We focus on the human capital dimensions specific for a certain gender as additional drivers of the pay differential. Relying on PIAAC (the Program for the International Assessment of Adult Competencies) data, we incorporate both formal educational attainment and actual cognitive skills in the definition of human ...

  16. Economic and ecological assessment of impact of construction and operation of nuclear power plant as large capital construction project with respect to control of national economy development

    International Nuclear Information System (INIS)

    Bucek, M.

    1984-01-01

    The evaluation of costs and environmental impacts of the construction and operation of nuclear power plants is concentrated into two problem areas: 1. the calculation of capital and operation costs for the prevention and minimization of envirommental damage and restoration of the environment, 2. the calculation of damage to the environment of nuclear power plant construction and operation. The ecological cost benefit of capital costs is assessed. In Czechoslovakia there does not exist any method for converting cost effectiveness of investments into environmental protection. This problem is incorporated in the general method of assessing capital cost benefit. The relations are given for total socio-economic capital cost benefit and cost benefit of investments into environmental protection. Ecological investment is not exempted from the investment fund and from the point of view of content may be devided into net and gross ecological investment and from the point of view of time into preventive and compensation ecological investment. In the USSR the method has beem developed of the ecological and economic evaluation of projects for the construction and reconstruction of production units which proceeds from the evaluation of the negative environmental impact of wastes. The basic relations are given of the benefit of ecological investments. (E.S.)

  17. The provision of aids and adaptations, risk assessments, and incident reporting and recording procedures in relation to injury prevention for adults with intellectual disabilities: cohort study.

    Science.gov (United States)

    Finlayson, J; Jackson, A; Mantry, D; Morrison, J; Cooper, S-A

    2015-06-01

    Adults with intellectual disabilities (IDs) experience a higher incidence of injury, compared with the general population. The aim of this study was to investigate the provision of aids and adaptations, residential service providers' individual risk assessments and training in these, and injury incident recording and reporting procedures, in relation to injury prevention. Interviews were conducted with a community-based cohort of adults with IDs (n = 511) who live in Greater Glasgow, Scotland, UK and their key carer (n = 446). They were asked about their aids and adaptations at home, and paid carers (n = 228) were asked about individual risk assessments, their training, and incident recording and reporting procedures. Four hundred and twelve (80.6%) of the adults with IDs had at least one aid or adaptation at home to help prevent injury. However, a proportion who might benefit, were not in receipt of them, and surprisingly few had temperature controlled hot water or a bath thermometer in place to help prevent burns/scalds, or kitchen safety equipment to prevent burns/scalds from electric kettles or irons. Fifty-four (23.7%) of the paid carers were not aware of the adult they supported having had any risk assessments, and only 142 (57.9%) had received any training on risk assessments. Considerable variation in incident recording and reporting procedures was evident. More work is needed to better understand, and more fully incorporate, best practice injury prevention measures into routine support planning for adults with IDs within a positive risk-taking and risk reduction framework. © 2014 MENCAP and International Association of the Scientific Study of Intellectual and Developmental Disabilities and John Wiley & Sons Ltd.

  18. Is Assessment of Femoral Head Perfusion During Modified Dunn for Unstable Slipped Capital Femoral Epiphysis an Accurate Indicator of Osteonecrosis?

    Science.gov (United States)

    Novais, Eduardo N; Sink, Ernest L; Kestel, Lauryn A; Carry, Patrick M; Abdo, João C M; Heare, Travis C

    2016-08-01

    The modified Dunn procedure, which is an open subcapital realignment through a surgical dislocation approach, has gained popularity for the treatment of unstable slipped capital femoral epiphysis (SCFE). Intraoperative monitoring of the femoral head perfusion has been recommended as a method of predicting osteonecrosis; however, the accuracy of this assessment has not been well documented. We asked (1) whether intraoperative assessment of femoral head perfusion would help identify hips at risk of developing osteonecrosis; (2) whether one of the four methods of assessment of femoral head perfusion is more accurate (highest area under the curve) at identifying hips at risk of osteonecrosis; and (3) whether specific clinical features would be associated with osteonecrosis occurrence after a modified Dunn procedure for unstable SCFE. Between 2007 and 2014, we performed 29 modified Dunn procedures for unstable SCFE (16 boys, 11 girls; median age, 13 years; range, 8-17 years); two were lost to followup before 1 year. During this period, six patients with unstable SCFE were treated by other procedures. All patients undergoing modified Dunn underwent assessment of epiphyseal perfusion by the presence of active bleeding and/or by intracranial pressure (ICP) monitoring. In the initial five patients perfusion was recorded once, either before dissection of the retinacular flap or after fixation by one of the two methods. In the remaining 22 patients (81%), perfusion was systematically assessed before dissection of the retinacular flap and after fixation by both methods. Minimum followup was 1 year (median, 2.5 years; range, 1-8 years) because osteonecrosis typically develops within the first year after surgery. Patients were assessed for osteonecrosis by the presence of femoral head collapse at radiographs obtained every 3 months during the first year after surgery. Seven (26%) of the 27 patients developed osteonecrosis. Measures of diagnostic accuracy including sensitivity

  19. Shifting Diagnostic Systems for Defining Intellectual Disability in Death Penalty Cases: Hall vs. Florida

    Science.gov (United States)

    Mukherjee, Mina; Westphal, Alexander

    2015-01-01

    The case of Hall vs. Florida tested Florida's so called "bright line rule" in determining intellectual disability in capital cases. The Supreme Court Decision reflects a more general trend from categorical to dimensional approaches in psychiatric diagnostic systems.

  20. The Institutional Paradigm of Human Capital Development

    Directory of Open Access Journals (Sweden)

    Kolomiiets Viktoriia М.

    2018-03-01

    Full Text Available The formation of the modern conception of human capital is connected with the development of post-industrial information society, knowledge economy and digital economy. The main role in analyzing of the content and role of human capital can play a new institutional economic theory. It is determined that the methodology of research of paradigm change in economic science remains the subject of discussion. The conception of institutional paradigm of human capital development can be attributed to the new economy, the development of which is carried out on the condition that the employee is not always alienated from the relationships of ownership: he himself becomes the owner of the «new» economic resources. The factors of education along with the factors of health care which are determining in the development of human capital are researched. Special attention is paid to education, as it acts as an intellectual capital of the new economy, where knowledge and skills become the «intellectual 5D printer», producing the modern human capital. The transition to a new, post-industrial economy is characterized by a major long-term tendency: the progress of knowledge and the increasing complexity of the socio-economic life; created by powerful factors of information and computer technologies and leading to expansion of global economic space.

  1. An assessment of wind energy potential as a power generation source in the capital of Iran, Tehran

    International Nuclear Information System (INIS)

    Keyhani, A.; Ghasemi-Varnamkhasti, M.; Khanali, M.; Abbaszadeh, R.

    2010-01-01

    In this paper, the statistical data of eleven years' wind speed measurements of the capital of Iran, Tehran, are used to find out the wind energy potential. Also, other wind characteristics with the help of two methods of meteorological and Weibull are assessed to evaluate of which at a height of 10 m above ground level and in open area. For this purpose, a long term data source, consisting of eleven years (1995-2005) of three-hour period measured mean wind data, was adopted and analyzed. Based on these data, it was indicated that the numerical values of the shape and scale parameters for Tehran varied over a wide range. The yearly values of k (dimensionless Weibull shape parameter), ranged from 1.91 to 2.26 with a mean value of 2.02, while those of c (Weibull scale parameter), were in the range of 4.38-5.1 with a mean value of 4.81. Corresponding values for monthly data of whole year were found to be within the range 1.72-2.68 and 4.09-5.67, respectively related to k and c Weibull parameters. Results revealed that the highest and the lowest wind power potential are in April and August, respectively. It was also concluded that the site studied is not suitable for electric wind application in a large-scale. It was found that the wind potential of the region can be adequate for non-grid connected electrical and mechanical applications, such as wind generators for local consumption, battery charging, and water pumping. In wind direction evaluation, it was found that the most probable wind direction for the eleven-year period is on 180 deg, i.e. west winds. (author)

  2. Assessment of the quality of life in families with children who have intellectual and developmental disabilities in Slovenia.

    Science.gov (United States)

    Cagran, B; Schmidt, M; Brown, I

    2011-12-01

    Research was conducted, within the framework of the International Family Quality of Life Project, on the quality of life of families with a member who has a disability. We concentrated on the nine specific domains that the family life measure used, and recorded data from five of its six measurement dimensions: Importance, Opportunities, Initiative, Attainment and Satisfaction. The sample consisted of 20 families from Slovenia with children who have intellectual or developmental disabilities. The data were collected using the Family Quality of Life Survey-2006. Except for Community Interaction, the other domains (Health, Financial Well-Being, Family Relations, Support from Others, Support Services, Influence of Values, Careers, Leisure and Recreation) show statistically significant differences among the five dimensions measured. Importance was rated highest, and Attainment and Opportunities were rated lowest, while Initiative and Satisfaction were evaluated lower than Importance but higher than Attainment and Opportunities. Among the domains of family life, Family Relations was evaluated the highest from the perspective of all five dimensions. The family members rated Importance high for all of the quality of family life domains, but it appears from the lower Opportunities scores that their opportunities are limited; this may result in fewer possibilities for attaining a better quality of life. The results of our research are useful to Slovene researchers who work in the areas of special pedagogy and rehabilitation, politicians, non-governmental organisations and social services. The quality of life of families with children with disabilities, their empowerment and their inclusion into community life should be significantly enhanced when consideration is given to all the family members' support and service needs. © 2011 The Authors. Journal of Intellectual Disability Research © 2011 Blackwell Publishing Ltd.

  3. Allergy Capitals

    Science.gov (United States)

    ... to face one of the season’s biggest problems: tree pollen . Common symptoms of springtime allergies include: Runny nose Itchy eyes Sneezing Congestion “Our Spring Allergy Capitals report is a valuable tool to help identify cities where seasonal allergy symptoms can create challenges,” ...

  4. Capital Unchained

    DEFF Research Database (Denmark)

    Bryan, Dick; Rafferty, Michael; Wigan, Duncan

    2017-01-01

    on measuring (by accountants), managing (by corporations) and monitoring (by International Political Economy scholars and regulators), this article explores the longer term implications of accumulation of internationalised capital in intangible and abstract forms, and the prominent role of finance and offshore...

  5. USE OF APPARATUS OF HYBRID NEURAL NETWORKS FOR EVALUATION OF AN INTELLECTUAL COMPONENT OF THE ENERGY-SAVING POLICY OF THE ENTERPRISE

    Directory of Open Access Journals (Sweden)

    Vyacheslav Dzhedzhula

    2018-01-01

    Full Text Available Intellectual capital has a significant impact on the energy-saving policy, which is an indicator of levels of competitiveness and efficiency of the enterprise. Making decisions on improving the efficiency of energy-saving policies of the enterprise through intellectual capital can be carried out by assessing qualitative, quantitative, and binary parameters of the state of the investigated object. Researchers on energy saving issues are scientists such as A.M. Asaul, O.I. Amosha, V.M. Heiets, Yu.V. Dziadykevych, V.V. Stadnyk, V. Parkhovnyk, R. Toud. Issues related to the definition of the essence of innovation were investigated by O.F. Androsova, T.P. Bubenko, M.P. Voinarenko, V.M. Heiets, G. Mensch, M. Kaletski, S.V. Phillippova, J. Schumpeter, A.V. Cherep. Issues of intellectual capital management were considered in the works of L. Antoniuk, S.V. Zakharinko, A. Kendiukhov, G.R. Natroshvili, V. Tsipuryndа, L. Fedulova. The issue of evaluating the intellectual component of the energy-saving policy, in particular, with the help of the apparatus of hybrid neural networks, remains poorly developed. The purpose of the paper is the determination of factors of intellectual capital that influence the energy-saving policy, the formation of a mathematical model based on the theory of hybrid neural networks to determine the indicator of the intellectual component of the energysaving policy of the enterprise. Methodology. Using the theory of hybrid neural networks, a mathematical model has been formed and the simulation has been carried out to determine the indicator of the intellectual component of the energy-saving policy of the enterprise. Results. The factors influencing the value of this indicator have been determined as linguistic variables. A mathematical model has been formed and the simulation has been carried out to determine the indicator of the intellectual component of the energy-saving policy of the enterprise. Practical implications. If it

  6. Membangun Human Capital Melalui Kepemimpinan Dan Komitmen Organisasi

    Directory of Open Access Journals (Sweden)

    Moh Nasih

    2011-04-01

    Full Text Available Every company is constructed through two kinds of capital, which is financial capital and intellectual capital. If the company's capital is described as a tree, the human capital, an essential part of intellectual capital, is the resin. Resin allows the tree grows, and only the human capital that enables organizations to grow and develop. Considering the strategic position of human capital, it is a compulsion for a company to develop it. The problem is how to build human capital effectively? This study aimed to identify the factors that determine the development of human capital in an organization. There are 2 (two major factors that hypothetically influence human capital, which is leadership and organizational commitment. Leadership does not directly affect human capital. Leadership influence human capital through organizational commitment. In other words, organizational commitment is an intervening variable for the relationship or the influence of leadership on human capital. This hypothesis is based on a 'fact' that the function of leadership is oriented and intended to obtain or build the commitment of each personnel. Only committed personnel will provide their best for the organization. Only through the best contributions of every personnel, human capital can be built and developed. Leadership is useless if it can not obtain and create commitment. Personnel are useless, no matter how many and how skilfull they are, if they do not contribute the best for the organization. The presence of personnel without their comitment will be the same with their absence; even they may actually be detrimental to the organization.

  7. Groups for Parents with Intellectual Disabilities: A Qualitative Analysis of Experiences

    Science.gov (United States)

    Gustavsson, Marie; Starke, Mikaela

    2017-01-01

    Background: Parents with intellectual disabilities (IDs) are often socially isolated and need support. Materials and Methods: This qualitative study is based on participant observations of a group for parents with with intellectual disabilities. Data were categorized and interpreted in the framework of social capital and symbolic interactionism.…

  8. SOCIAL CAPITAL AND CIVIC PARTICIPATION

    Directory of Open Access Journals (Sweden)

    Melike ERDOGAN

    2010-07-01

    Full Text Available The concept of social capital has a long intellectual history in the fie ld of social sciences. In recent years, interest of scholars from sociology, po litical science, economics and public administration is rapidly increasing. The reason for this increasing interest is that it has been aware of the importance of social capital in communities’ administrative, social, economic and political development. In this sense, the concept of social ca pital is an issue to be discussed with solution of current problems of public administration, subjects of governance, civil society, and participation. Social capital has a lot of definitions which are completely different from each other. Common point of these different definitions is that social capital is a resource at both individual and community level. We will use Robert Putnam’s defi nition about social cap ital in this paper. Putnam (1993 defines social capital as “features of social organization, such as trust, norms, and networks that can improve the efficiency of society by facilitating coordinated action”. In his book; Bowling Alone: The Collapse and Revival of the American Community, Putnam describes declining social capital in America. He analyzes relationship between social capital and civic participation and assumes that there is a positive relationship between social capital and civic participation. The paper aims to reveal how there is a relationshi p between social capital and civic participation in Central Florida. We will use “The Central Florida Social Capital Community Benchmark Survey that is made by The Survey Research Labora tory in the Ins titute for Social and Behavior Sciences at the University of Central Florida among central Florida residents. We use notion of civic participation not only as voting but also as concern of politics, volunteering, attending a political meeting, participating in any demonstrations, protests or boycotts, cooperating to solve problems and

  9. Identification of Intellectually Able Disadvantaged Filipino Children.

    Science.gov (United States)

    Naval-Severino, Teresita

    1992-01-01

    Preschool Filipino children from disadvantaged urban communities were assessed for giftedness. This article describes the identification procedures and tools used and presents a profile of the children in terms of socioeconomic, intellectual, and personality variables. (Author/JDD)

  10. Trinidadian capitalism

    Directory of Open Access Journals (Sweden)

    Kevin A. Yelvington

    1999-07-01

    Full Text Available [First paragraph] Capitalism: An Ethnographic Approach. DANIEL MILLER. Oxford: Berg, 1997. x + 357 pp. (Cloth £39.00, Paper £17.99 Women, Labour and Politics in Trinidad and Tobago: A History. RHODA E. REDDOCK. London: Zed, 1994. vi + 346 pp. (Cloth £39.95, Paper £15.95 Despite the underdeveloped state of the scholarship on its admittedly short sugar plantation slavery period, we now have a corpus of studies on various aspects of capitalism in Trinidad - from its historical advent (Sebastien 1978 to its twentieth-century manifestation in the petroleum sector (Seers 1964; Sandoval 1983, and from the ethnic structure of labor markets (Camejo 1971; Harewood 1971 and the role of capitalism in racial/ethnic inequality (Henry 1993; Coppin & Olsen 1998 to the way ethnicity affects business, big (Button 1981; Parris 1985; Centre for Ethnic Studies 1993 and small (Ryan & Barclay 1992; Griffith 1997, and the way ethnicity and gender are used in class recruitment (Yelvington 1995. There are also a number of fine working-class histories (e.g., Rennie 1973; Ramdin 1982; Basdeo 1983 and important works on the labor riots and strikes and the nature of the colonial state during the crises of the 1930s (e.g., Thomas 1987; Singh 1994. The two books under review here complement the works mentioned above, and they complement each other as well: Reddock's deals with the way capitalism up to the mid-century was buttressed by colonial politics, and explores how this formation engendered certain kinds of political responses, while Miller approaches capitalism through the assumption that fundamental changes in the post-Oil Boom period (ca. 1973-80 brought about considerable autonomy between production and consumption that can and should now be read through an analysis of the cultural circulation of images and commodities in the society. These books are both noteworthy because they engage in explicit theorizing on what capitalism was and is, and what it did and

  11. The Influence of Relational Capital on Product Innovation Performance at Innovative SMEs

    OpenAIRE

    Dorrego, Pedro Figueroa; Costa, Ricardo; Fernández, Carlos Fernández-Jardon

    2013-01-01

    The authors build on the intellectual capital and new product development perspectives to study the influence of relational capital on product innovation performance. An empirical research was conducted, using a questionnaire administered to Portuguese innovative SMEs. The results suggest that relational capital does have a positive effect on product innovation performance. In particular, ”Vertical relationships” stands out as the main relational capital element significantly affecting produ...

  12. Analysis of Intellectual Capital Based on Quantity, Quality, and Systematic Assessment: A Case Study of Seven Industrial Centres in Bandung, Indonesia

    Science.gov (United States)

    Astuti, Yuhana; Anggadwita, Grisna; Wahyuningtyas, Ratri

    2017-01-01

    Trade liberalisation among ASEAN countries requires each country to compete to increase the competencies of entrepreneurs. Micro, small, and medium enterprises (MSMEs) is a business sector that contributes to the economy of a country, especially in Indonesia. The tight business competition requires MSMEs to find resources that can create a…

  13. Instrumental Capital

    Directory of Open Access Journals (Sweden)

    Gabriel Valerio

    2007-07-01

    Full Text Available During the history of human kind, since our first ancestors, tools have represented a mean to reach objectives which might otherwise seemed impossibles. In the called New Economy, where tangibles assets appear to be losing the role as the core element to produce value versus knowledge, tools have kept aside man in his dairy work. In this article, the author's objective is to describe, in a simple manner, the importance of managing the organization's group of tools or instruments (Instrumental Capital. The characteristic conditions of this New Economy, the way Knowledge Management deals with these new conditions and the sub-processes that provide support to the management of Instrumental Capital are described.

  14. partial capitalness

    Directory of Open Access Journals (Sweden)

    Elena Grigoryeva

    2017-06-01

    A world away, in the Cape Winelands, architects of Stellenbosch struggle for the identity of the city, the capital of the unique cultural landscape. Here the traditional African culture is mixed with three century-long tradition of winegrowing and winemaking. This wonderful mixture was placed on the UNESCO Tentative List of World Heritage Sites. The authors of the project use cultural heritage protection laws to protect their city from chaotic development.

  15. A Systems Engineering Approach to Address Human Capital Management Issues in the Shipbuilding Industry

    National Research Council Canada - National Science Library

    Todd, Hal M; Parten, Douglas S

    2008-01-01

    .... This study investigated current DoD Human Capital Management (HCM) strategies for attracting, developing, retaining, and managing competencies and intellectual resources for science and engineering talent within the shipbuilding industry...

  16. Including Youth with Intellectual Disabilities in Health Promotion Research: Development and Reliability of a Structured Interview to Assess the Correlates of Physical Activity among Youth

    Science.gov (United States)

    Curtin, Carol; Bandini, Linda G.; Must, Aviva; Phillips, Sarah; Maslin, Melissa C. T.; Lo, Charmaine; Gleason, James M.; Fleming, Richard K.; Stanish, Heidi I.

    2016-01-01

    Background: The input of youth with intellectual disabilities in health promotion and health disparities research is essential for understanding their needs and preferences. Regular physical activity (PA) is vital for health and well-being, but levels are low in youth generally, including those with intellectual disabilities. Understanding the…

  17. The Relation Between Intellectual Functioning and Adaptive Behavior in the Diagnosis of Intellectual Disability.

    Science.gov (United States)

    Tassé, Marc J; Luckasson, Ruth; Schalock, Robert L

    2016-12-01

    Intellectual disability originates during the developmental period and is characterized by significant limitations both in intellectual functioning and in adaptive behavior as expressed in conceptual, social, and practical adaptive skills. In this article, we present a brief history of the diagnostic criteria of intellectual disability for both the DSM-5 and AAIDD. The article also (a) provides an update of the understanding of adaptive behavior, (b) dispels two thinking errors regarding mistaken temporal or causal link between intellectual functioning and adaptive behavior, (c) explains that there is a strong correlational, but no causative, relation between intellectual functioning and adaptive behavior, and (d) asserts that once a question of determining intellectual disability is raised, both intellectual functioning and adaptive behavior are assessed and considered jointly and weighed equally in the diagnosis of intellectual disability. We discuss the problems created by an inaccurate statement that appears in the DSM-5 regarding a causal link between deficits in intellectual functioning and adaptive behavior and propose an immediate revision to remove this erroneous and confounding statement.

  18. The Gender Wage Gap in the Human Capital Framework: A Cross-Nordic Assessment Based on PIAAC. Sooline palgalõhe täiskasvanute oskuste uuringu PIAAC tulemuste raamistikus: Eesti Põhjamaade võrdluses

    Directory of Open Access Journals (Sweden)

    Maryna Tverdostup

    2016-10-01

    Full Text Available This paper studies the role of human capital in gender wage disparities. Despite increasing convergence of male and female human capital attainments, substantial differences remain. We focus on the human capital dimensions specific for a certain gender as additional drivers of the pay differential. Relying on PIAAC (the Program for the International Assessment of Adult Competencies data, we incorporate both formal educational attainment and actual cognitive skills in the definition of human capital. The results showed that the association between higher skill and formal education is particularly low for Estonian men, whereas wage returns for these skills are remarkably high in Estonia, compared to other Nordic states. It suggests that factors other than formal education play a substantial role in human capital accumulation in the case of Estonian males but not so remarkable in the case of Nordic countries.

  19. How effective are risk assessments/measures for predicting future aggressive behaviour in adults with intellectual disabilities (ID): A systematic review and meta-analysis.

    Science.gov (United States)

    Lofthouse, Rachael; Golding, Laura; Totsika, Vasiliki; Hastings, Richard; Lindsay, William

    2017-12-01

    Risk assessments assist professionals in the identification and management of risk of aggression. The present study aimed to systematically review evidence on the efficacy of assessments for managing the risk of physical aggression in adults with intellectual disabilities (ID). A literature search was conducted using the databases PsycINFO, EMBASE, MEDLINE, Web of Science, and Google Scholar. Electronic and hand searches identified 14 studies that met the inclusion criteria. Standardised mean difference effect sizes Area Under Curve (AUC) were calculated for studies. Random effects subgroup analysis was used to compare different types of risk measures (Actuarial, Structured Professional Judgment and dynamic), and prospective vs. catch-up longitudinal study designs. Overall, evidence of predictive validity was found for risk measures with ID populations: (AUC)=0.724, 95% CI [0.681, 0.768]. There was no variation in the performance of different types of risk measures, or different study design. Risk assessment measures predict the likelihood of aggression in ID population and are comparable to those in mainstream populations. Further meta-analysis is necessary when risk measures are more established in this population. Copyright © 2017 Elsevier Ltd. All rights reserved.

  20. Agreement between clinicians' and care givers' assessment of intelligence in Nigerian children with intellectual disability: 'ratio IQ' as a viable option in the absence of standardized 'deviance IQ' tests in sub-Saharan Africa

    OpenAIRE

    Bakare, Muideen O; Ubochi, Vincent N; Okoroikpa, Ifeoma N; Aguocha, Chinyere M; Ebigbo, Peter O

    2009-01-01

    Abstract Background There may be need to assess intelligent quotient (IQ) scores in sub-Saharan African children with intellectual disability, either for the purpose of educational needs assessment or research. However, modern intelligence scales developed in the western parts of the world suffer limitation of widespread use because of the influence of socio-cultural variations across the world. This study examined the agreement between IQ scores estimation among Nigerian children with intell...

  1. College Students' Conceptualizations of Deficits Involved in Mild Intellectual Disability

    Science.gov (United States)

    Musso, Mandi W.; Barker, Alyse A.; Proto, Daniel A.; Gouvier, Wm. Drew

    2012-01-01

    Precedential rulings in recent capital murder trials may, in some cases, leave it up to a jury to determine whether or not an individual meets criteria for an intellectual disability (ID) and should be spared from the death penalty. Despite the potential for misconceptions about ID to bias decisions, few empirical studies have examined the…

  2. Flexible Capitalism

    DEFF Research Database (Denmark)

    Approaching “work” as at heart a practice of exchange, this volume explores sociality in work environments marked by the kind of structural changes that have come to define contemporary “flexible” capitalism. It introduces anthropological exchange theory to a wider readership, and shows how...... the perspective offers new ways to enquire about the flexible capitalism’s social dimensions. The essays contribute to a trans-disciplinary scholarship on contemporary economic practice and change by documenting how, across diverse settings, “gift-like” socialities proliferate, and even sustain the intensified...

  3. Estudo longitudinal das habilidades intelectuais de idosos avaliados com a WAIS-III Longitudinal study of intellectual abilities of elderly people assessed by WAIS-III

    Directory of Open Access Journals (Sweden)

    Ana Carolina Zeferino Menezes

    2011-01-01

    domains assessed by WAIS-III. Approaching from a longitudinal design, 47 participants were divided in two groups: young-old (until 74 years old and oldest-old (over 75 years old. Results showed that young-old people presented gains in the abilities assessed. However, they were statistically significant just in two indexes. When it comes to verbal comprehension and language capacities, the gains were expected. On the other hand, Memory, Perceptual Organization, Processing Speed, Performance and Total IQ did not show the same outcome as most of the studies report. Results for the oldest-old ones were congruent with literature: vulnerable abilities (perceptual organization, memory and processing speed demonstrated a decrease eight years after the first evaluation. To sum up, the results show that the elderly had not presented a decrease in the intellectual abilities assessed until the age of 74. However, from that age on some losses were observed. The only ability that displayed a remarkably higher decrease was processing speed. Data from longitudinal design are not sufficient to describe a trend in the general decrease of the elderly abilities. Some other variables, besides the ones examined in the current research, might be related to this standard. Further investigations are needed to examine them and to determine how much age explains the intellectual development of elderly people.

  4. Autonomy support in people with mild to borderline intellectual disability : Testing the Health Care Climate Questionnaire-Intellectual Disability (HCCQ-ID)

    NARCIS (Netherlands)

    Frielink, N.; Schuengel, C.; Embregts, P.J.C.M.

    2017-01-01

    Background Autonomy support in people with intellectual disability (ID) is an important yet understudied topic. Psychometrically sound instruments are lacking. This study tested the factor structure and reliability of an instrument for assessing the extent people with intellectual disability

  5. Human and Inhuman Capital, and Schooling

    Directory of Open Access Journals (Sweden)

    Primož Krašovec

    2014-06-01

    Full Text Available Theories of human capital are becoming an increasingly common reference in both newer pedagogical theories as well as political documents, outlining the plans for reforms of science and education. As a part of broader ideology of knowledge society, human capital theories represent ideological legitimation of neoliberal trends in science and education policies. Increased investment in human capital on both social and individual level is supposed to increase the competitiveness of the economy as a whole as well as employability and welfare of individuals. In the first part of the article, we sketch the intellectual history and the socio-political context of the development of theories of human capital. Second part is dedicated to a critique of characteristically neoliberal equalization of labor with capital and of a theory, according to which investment in human capital brings profits to individual workers. In the third part, we outline a general socio-historical dynamics of the development of high-tech capitalism and show that “investments in human capital” and economic innovations do not bring about increased social welfare. In the fourth, final part, we analyze in detail how current educational reforms impact the learning process and working conditions at public universities.

  6. Mothers with intellectual disabilities

    OpenAIRE

    Kolarič, Sandra

    2015-01-01

    For the theoretical part of this master's thesis foreign literature and finished foreign researches were studied. In this part of the thesis the characteristics of mothers with intellectual disabilities; factors, which influence the success of carrying out their mother role; and the rights of people with intellectual disabilities as parents, all based on Slovene legislation are included. We listed reasons for limiting reproduction for women with intellectual disabilities and issues concerning...

  7. Agreement between clinicians' and care givers' assessment of intelligence in Nigerian children with intellectual disability: 'ratio IQ' as a viable option in the absence of standardized 'deviance IQ' tests in sub-Saharan Africa

    Directory of Open Access Journals (Sweden)

    Aguocha Chinyere M

    2009-09-01

    Full Text Available Abstract Background There may be need to assess intelligent quotient (IQ scores in sub-Saharan African children with intellectual disability, either for the purpose of educational needs assessment or research. However, modern intelligence scales developed in the western parts of the world suffer limitation of widespread use because of the influence of socio-cultural variations across the world. This study examined the agreement between IQ scores estimation among Nigerian children with intellectual disability using clinicians' judgment based on International Classification of Diseases, tenth Edition (ICD - 10 criteria for mental retardation and caregivers judgment based on 'ratio IQ' scores calculated from estimated mental age in the context of socio-cultural milieu of the children. It proposed a viable option of IQ score assessment among sub-Saharan African children with intellectual disability, using a ratio of culture-specific estimated mental age and chronological age of the child in the absence of standardized alternatives, borne out of great diversity in socio-cultural context of sub-Saharan Africa. Methods Clinicians and care-givers independently assessed the children in relation to their socio-cultural background. Clinicians assessed the IQ scores of the children based on the ICD - 10 diagnostic criteria for mental retardation. 'Ratio IQ' scores were calculated from the ratio of estimated mental age and chronological age of each child. The IQ scores as assessed by the clinicians were then compared with the 'ratio IQ' scores using correlation statistics. Results A total of forty-four (44 children with intellectual disability were assessed. There was a significant correlation between clinicians' assessed IQ scores and the 'ratio IQ' scores employing zero order correlation without controlling for the chronological age of the children (r = 0.47, df = 42, p = 0.001. First order correlation controlling for the chronological age of the children

  8. Agreement between clinicians' and care givers' assessment of intelligence in Nigerian children with intellectual disability: 'ratio IQ' as a viable option in the absence of standardized 'deviance IQ' tests in sub-Saharan Africa.

    Science.gov (United States)

    Bakare, Muideen O; Ubochi, Vincent N; Okoroikpa, Ifeoma N; Aguocha, Chinyere M; Ebigbo, Peter O

    2009-09-15

    There may be need to assess intelligent quotient (IQ) scores in sub-Saharan African children with intellectual disability, either for the purpose of educational needs assessment or research. However, modern intelligence scales developed in the western parts of the world suffer limitation of widespread use because of the influence of socio-cultural variations across the world. This study examined the agreement between IQ scores estimation among Nigerian children with intellectual disability using clinicians' judgment based on International Classification of Diseases, tenth Edition(ICD - 10) criteria for mental retardation and caregivers judgment based on 'ratio IQ' scores calculated from estimated mental age in the context of socio-cultural milieu of the children. It proposed a viable option of IQ score assessment among sub-Saharan African children with intellectual disability, using a ratio of culture-specific estimated mental age and chronological age of the child in the absence of standardized alternatives, borne out of great diversity in socio-cultural context of sub-Saharan Africa. Clinicians and care-givers independently assessed the children in relation to their socio-cultural background. Clinicians assessed the IQ scores of the children based on the ICD - 10 diagnostic criteria for mental retardation. 'Ratio IQ' scores were calculated from the ratio of estimated mental age and chronological age of each child. The IQ scores as assessed by the clinicians were then compared with the 'ratio IQ' scores using correlation statistics. A total of forty-four (44) children with intellectual disability were assessed. There was a significant correlation between clinicians' assessed IQ scores and the 'ratio IQ' scores employing zero order correlation without controlling for the chronological age of the children (r = 0.47, df = 42, p = 0.001). First order correlation controlling for the chronological age of the children showed higher correlation score between clinicians

  9. Accounting management software intellectual rent companies

    Directory of Open Access Journals (Sweden)

    T.S. Osadcha

    2015-12-01

    Full Text Available Економічні науки. – 2015. – № 4 (74. – P. 43–49: Table 4. – Refs.: 22. As a result of the study it has been established that intellectual rent as additional income arises resulting from the usage of intellectual property objects. At present the issue of the accounting reflection of transactions that form intellectual rent remains to be not thoroughly disclosed and requires more depth study for improving the performance of the innovative enterprises as well as for increasing the informativeness of the accounting system. In connection with the above defined organizational and methodical aspects of accounting operations with intellectual rent in assessing the rents of its type, the definition of accounts for the accounting reflection of the order determining the amount of intellectual rent on accounting data. Proposed document that would facilitate the work of accountants for the calculation of the amount of intellectual rent and provide information about the effectiveness of the company. Application of the proposed method of accounting reflect the formation and distribution of intellectual rent allows management personnel to provide the necessary innovative activity of the enterprise information management rent, since it is a type of income of the enterprise.

  10. Triads of capital

    DEFF Research Database (Denmark)

    Svendsen, Gunnar Lind Haase

    of capital means a coherent stock of capital, including social, cultural and physical capital, which belongs to a local community. The case of civic organization in rural Denmark 1800-1900 shows how the three capitals successively acted as driving forces: physical capital about year 1800, social capital...... about year 1880, and cultural capital about year 1900. In each case, one form of capital changed the two others in a chain reaction process, which ultimately led to a major reorganization of the triads of capital in the local rural communities....

  11. Oro-facial pain perception and barriers to assess oral health care among the children with intellectual disability: A cross-sectional study

    Directory of Open Access Journals (Sweden)

    G Radha

    2015-01-01

    Full Text Available Introduction: Dental caries is one of the most prevalent diseases affecting children invariably across the world; a toothache is one of the common outcomes found to be associated with dental caries as pain perception is a subjective phenomenon reporting of pain may vary among different individuals. The aim of this study was to assess the difference in oral health status and pain perception related to oral health status among the children with intellectual disability (ID and their normal counterparts. Materials and Methods: A cross-sectional study was conducted among 100 school children of 9-14 years with or without ID in Bangalore City, ethical clearance and informed consent were obtained. The study involved 50 children with ID and 50 children with non-ID (NID, of age group 9-14 years. A self-administered questionnaire was used to assess participant′s demographic profile, self-assessed medical and dental conditions. Clinical assessment was done for recording dental caries and gingival status. Dental pain was measured using the "Dental Discomfort Questionnaire +" given by Versloot et al. Results: It was found that children with ID had a higher score for D(T, and M(T compared to NID control. This difference was statistically significant. Children with ID showed higher discomfort due to pain. Except for chewing on one side all other questions showed a significant difference between the groups. Conclusion: It was found that children with ID had a higher caries experience compared to NID control and showed significantly higher pain experience than children with NID.

  12. Emerging Forms of Cultural Capital

    DEFF Research Database (Denmark)

    Prieur, Annick; Savage, Mike

    assessment of the arguments made, including those made in the studies we have been involved in ourselves (the study of cultural capital and social exclusion in the UK, and the study of the Danish city Aalborg). Secondly, the paper looks into the different claims that are made in empirical studies after...... - the claims that there are forms of emotional, subcultural or national cultural capital at work - The claim about cosmopolitanism or an international orientation as a distinctive feature of the culturally privileged classes The paper responds to the first theme announced in the call for this conference......This paper reviews recent European studies to assess whether cultural capital now has the same characteristics – or may be rather the same functions - as when Distinction was written. The paper will examine empirical applications of the concept of cultural capital in leading European studies...

  13. CONCEIVING THE SUSTAINABLE DEVELOPMENT STRATEGIC OBJECTIVES OF OAȘ AREA, SATU MARE COUNTY, ON THE BASIS OF NATURAL CAPITAL ASSESSMENT

    Directory of Open Access Journals (Sweden)

    OLIMPIA NEAGU

    2017-06-01

    Full Text Available The sustainable development essentially depends on natural capital or environment assets and conceiving a sustainable development strategy at local level means first to evaluate it, through inventorying all types of natural resources: vegetable, animal, protected areas, forest and water resources, crops and farming resources, land and pastures and meadows. The area called Țara Oașului, located in the north-eastern part of Satu Mare county has some particular features: a wealth of natural resources (such as forests, stone, mineral water, wild flora and fauna, population with a high level of income and luxurious but uninhabited houses, a high level of migration for work abroad (from the very beginning of nineties, a lack of labour force and active population, a reduced life expectancy, and specific popular traditions (costume, events and culture. We carried out a field reseach, by applying a questionnaire to local population, authorities and experts in order to obtain an estimation of natural resources, as volumes and ways of exploitation (for own consumption or market selling and the main trends in local traditional employment. The research conclusions are valuable in order to conceive the sustainable development strategy of the area, taking into consideration the local capabilities to use the existing natural resources by protecting the environment, to build an appropriate social capital and to attract the required for economic growth human and financial resources.

  14. Scholars, Intellectuals, and Bricoleurs

    Science.gov (United States)

    Papson, Stephen

    2014-01-01

    This essay explores three orientations to knowledge: the scholar, the intellectual, and the bricoleur. It argues that although the scholar and the intellectual are tied closely to the Liberal Arts and Humanities and dominate academic public relations discourse, both students and faculty increasingly use the practice of bricolage to gather and…

  15. Intellectual Property Rights Management

    DEFF Research Database (Denmark)

    Alkærsig, Lars; Beukel, Karin; Reichstein, Toke

    Intellectual Property Rights Management explores how the entire toolbox of intellectual property (IP) protection and management are successfully combined and how firms generate value from IP. In particular, this book provides a framework of archetypes which firms will be able to self...

  16. Linking Shared Organisational Context and Relational Capital through Unlearning: An Initial Empirical Investigation in SMEs

    Science.gov (United States)

    Cegarra-Navarro, Juan G.; Dewhurst, Frank W.

    2006-01-01

    Purpose: The environment provided by an organisation to facilitate learning and create knowledge has been defined as the shared organisational context. The value to an organisation of knowledge created by the shared organisational context is called intellectual capital, of which one key component is relational capital. The purpose of this paper is…

  17. Safety Capital: The Management of Organizational Knowledge on Occupational Health and Safety

    Science.gov (United States)

    Nunez, Imanol; Villanueva, Mikel

    2011-01-01

    Purpose: The concept of Safety Capital was developed by analyzing the creation and composition of the Intellectual Capital embedded in Occupational Health and Safety (OHS) systems. The paper aims to address this relationship. Design/methodology/approach: By drawing a theoretical link for the relationship between OHS activities and intellectual…

  18. Social Capital, ICT Use and Company Performance

    DEFF Research Database (Denmark)

    Scupola, Ada; Steinfield, Charles; Lopez-Nicolas, Carolina

    2010-01-01

    to information and opportunity predicted company performance, particularly for small start-up companies. The pattern of results complements prior work that establishes the importance of social capital in regional business clusters by demonstrating how certain ICT uses complement personal relationships to enhance......This study explores how some uses of ICTs, as well as having social capital and other means of access to knowledge resources, are related to company performance in a knowledge-intensive business cluster. Data were collected through a survey of companies in the Medicon Valley biotech region located...... in Denmark and Southern Sweden. Responding companies included established producers of biotechnology-related products as well as small biotechnology start-up firms emphasizing research and development.  The results suggest that when ICT use was aimed at accessing and enhancing human and intellectual capital...

  19. Social Capital, ICT Use and Company Performance

    DEFF Research Database (Denmark)

    Steinfield, Charles; Scupola, Ada; López-Nicolás, Carolina

    2009-01-01

    to information and opportunity predicted company performance, particularly for small start-up companies. The pattern of results complements prior work that establishes the importance of social capital in regional business clusters by demonstrating how ICT use complements personal relationships to enhance......This study explores how some kinds of ICT uses, as well as social capital and other means of access to knowledge resources, are related to company performance in a knowledge-intensive business cluster. Data were collected through a survey of companies in the Medicon Valley biotech region located...... in Denmark and Southern Sweden. Responding companies included established producers of biotechnology-related products as well as small biotechnology start-up firms emphasizing research and development.  The results suggest that when ICT use was aimed at accessing and enhancing human and intellectual capital...

  20. Assessing the Dim Light Melatonin Onset in Adults with Autism Spectrum Disorder and No Comorbid Intellectual Disability

    Science.gov (United States)

    Baker, Emma K.; Richdale, Amanda L.; Hazi, Agnes; Prendergast, Luke A.

    2017-01-01

    This study assessed melatonin levels and the dim light melatonin onset (DLMO) in adults with Autism Spectrum Disorder (ASD) and also investigated the relationships between melatonin and objectively measured sleep parameters. Sixteen adults with ASD (ASD-Only), 12 adults with ASD medicated for comorbid diagnoses of anxiety and/or depression…