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Tytuł:
The concept of intellectual capital and its measurement using the VAIC method on the example of PKN ORLEN
Autorzy:
Arszułowicz, Norbert
Powiązania:
https://bibliotekanauki.pl/articles/2125559.pdf
Data publikacji:
2019
Wydawca:
Uniwersytet w Białymstoku. Wydawnictwo Uniwersytetu w Białymstoku
Tematy:
intellectual capital
methods of measuring intellectual capital
VAIC
enterprise
Opis:
Purpose – The main purpose of the paper is to systematize the concept of intellectual capital of an enterprise, assess the effectiveness of the use of intellectual capital and analyze its impact on the added value. Research method – The paper uses the intellectual capital analysis method during the period 2009-2017 using the VAICTM intellectual added value factor and is based on data from financial statements. The basic statistical tool, which is the arithmetic mean was also used for the study. Results – The study showed that the intellectual capital of PKN Orlen is increasing as is the difference between the market and accounting values of the company. The main source of growth is human capital. Implications – The result of the study are conclusions in the form of practical recommendations for PKN Orlen in the area of intellectual capital development.
Źródło:
Optimum. Economic Studies; 2019, 4(98); 97-111
1506-7637
Pojawia się w:
Optimum. Economic Studies
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Intellectual capital management in a university
Autorzy:
Lidin, Konstantin
Mashkina, Irina
Baranov, Timofey
Powiązania:
https://bibliotekanauki.pl/articles/438212.pdf
Data publikacji:
2012
Wydawca:
Uniwersytet Pedagogiczny im. Komisji Edukacji Narodowej w Krakowie
Tematy:
intellectual capital
university
Opis:
The notion of intellectual capital (IC) has proved to be crucial in determining the rating ofa company. Particularly great methodological difficulties are connected with attempts to measureIC of institutions of higher education. The structure of IC is proposed, and the amount of each componentis calculated on the example of the Irkutsk State Transport University.
Źródło:
Prace Komisji Geografii Przemysłu Polskiego Towarzystwa Geograficznego; 2012, 20; 162-167
2080-1653
Pojawia się w:
Prace Komisji Geografii Przemysłu Polskiego Towarzystwa Geograficznego
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Rola kapitału intelektualnego w budowaniu przewagi konkurencyjnej przedsiębiorstwa
Role of Intellectual Capital in Building a Competitive Enterprise
Autorzy:
Bartkowiak, Piotr
Grajewska, Wioletta
Powiązania:
https://bibliotekanauki.pl/articles/906366.pdf
Data publikacji:
2012
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
intellectual capital
competitiveness
enterprise
Opis:
Human capital as an element of intellectual capital company in the turbulent economy and the constant of competing companies is a factor of the competitive advantage of the organization. The possibility of free access of enterprises to modern technology and information makes managers should search sources of advantage in other areas, including the building of human capital. Therefore, today's organizations tend to put on the development of human resources in the expectation that such activities may have long-term profits including through distinguishing himself in the market or the formation of a flexible approach to supplied in a variable environment. In strategic terms, the effect will increase the value of a company with other elements in the socalled outside the property – „good reputation”. Therefore, the operation of firms is influenced by competition. It affects the real extent of the company and their profit. But success also the company depends on itself, and therefore its managers, levels of experience and presented the management level.
Źródło:
Acta Universitatis Lodziensis. Folia Oeconomica; 2012, 267
0208-6018
2353-7663
Pojawia się w:
Acta Universitatis Lodziensis. Folia Oeconomica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Comparative analysis of methods of measuring company’s intellectual capital
Autorzy:
Dominiak, P.
Mercik, J.
Szymańska, A.
Powiązania:
https://bibliotekanauki.pl/articles/406294.pdf
Data publikacji:
2013
Wydawca:
Politechnika Wrocławska. Oficyna Wydawnicza Politechniki Wrocławskiej
Tematy:
intellectual capital
methods of measuring a company’s intellectual capital
comparative analysis
Opis:
Intellectual capital is, in general, considered to be a component of a company’s market value, which is not always reflected in its financial statements. The authors analyzed 21 of the most common methods of measuring company’s intellectual capital. Detailed analysis of these methods made it possible to identify a set of 7 basic criteria that clearly distinguish them. The paper presents a comparative matrix of methods of measuring intellectual capital in terms of all the considered criteria. It is shown that, among the best known methods of measuring intellectual capital, there is no so-called “standard measure”, i.e. one which fulfils all the criteria at the same time.
Źródło:
Operations Research and Decisions; 2013, 23, 1; 17-28
2081-8858
2391-6060
Pojawia się w:
Operations Research and Decisions
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The spread of the regional intellectual capital: the case of the Russian Federation
Autorzy:
Markhaichuk, Maria
Zhuckovskaya, Irina
Powiązania:
https://bibliotekanauki.pl/articles/19090895.pdf
Data publikacji:
2019
Wydawca:
Instytut Badań Gospodarczych
Tematy:
regional intellectual capital
percolation
propagation
Opis:
Research background: The positive relationship between the availability of intellectual capital and the ability of the state, region or firm to develop economically stimulates an increase in the intellectual capital. In order to manage intellectual capital, it is necessary to have a clear idea of its availability, capacity, features, growth reserves, as well as concentration in certain territories and ability to spread. Many studies are devoted to the measurement of intellectual capital, its diffusion and impact on the economic efficiency of the organization, region, and nation. However, in the case of the Russian Federation there is a gap in the study of the spread of intellectual capital over the country. Purpose of the article: The purpose of the article is to evaluate intellectual capital in the federal districts of the Russian Federation and to model the spread of intellectual capital. Methods: Data on 8 Russian federal districts for the 2017 year from Unified Inter-departmental Information and Statistical System (EMISS) of the Russian Federation were taken as a basis for the research. Based on three-component model (human capital, structural capital, and relational capital), we formed a set of indicators for assessing regional intellectual capital, relevant to the Russian Federation. This allowed us to evaluate the integrated indicators of intellectual capital in federal districts and to determine the probability of intellectual capital spreading from each federal district to neighboring federal districts. We used percolation theory methods to model the spread of intellectual capital. Findings & Value added: The study contributes to the Russian regional knowledge on intellectual capital. Intellectual capital in the Russian Federation is disproportionately distributed, concentrating closer to the capital, and has a lower level in remote territories. It spreads unevenly, flowing from the Central Federal District to neighboring federal districts, however, other federal districts develop almost in isolation.
Źródło:
Oeconomia Copernicana; 2019, 10, 1; 89-111
2083-1277
Pojawia się w:
Oeconomia Copernicana
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Selected Aspects of Development of Human Capital in Industrial Enterprises
Autorzy:
Ogórek, M.
Strycharska, D.
Powiązania:
https://bibliotekanauki.pl/articles/2064984.pdf
Data publikacji:
2018
Wydawca:
STE GROUP
Tematy:
human resources management
human capital
intellectual capital
Opis:
This paper presents the results of research, conducted using a questionnaire form, in dynamically developing industrial enterprises located in the economic zones of southern Poland. The results of these studies were referred to research carried out in public utility entities located in the same geographical area. These studies concerned, among others, the development of human and intellectual capital, which is why analysis was carried out on the following issues: the level of cooperation between colleagues, the level of exchange of information and experience among colleagues, the manager understands and facilitates the flow of information among colleagues, the degree of computerization in the workplace and the implementation of solutions in the company aimed at preserving the acquired knowledge and experience.
Źródło:
Multidisciplinary Aspects of Production Engineering; 2018, 1, 1; 507--513
2545-2827
Pojawia się w:
Multidisciplinary Aspects of Production Engineering
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Ujawnianie kapitału intelektualnego wyzwaniem informacyjnej funkcji rachunkowości w dobie gospodarki opartej na wiedzy
Reporting on Intellectual Capital as a Challenge for Financial Accounting in the Knowledge Economy
Autorzy:
Grądziel, Anna
Powiązania:
https://bibliotekanauki.pl/articles/549062.pdf
Data publikacji:
2015
Wydawca:
Uniwersytet Rzeszowski. Wydawnictwo Uniwersytetu Rzeszowskiego
Tematy:
kapitał intelektualny
ujawnianie i raportowanie o kapitale intelektualnym
intellectual capital
intellectual capital disclosing and reporting
Opis:
W gospodarce opartej na wiedzy siłę napędową stanowi wytwarzanie, nabywanie, dystrybucja, gromadzenie oraz wykorzystywanie wiedzy. Dostęp do wiedzy oraz informacji, ich jakość oraz ak-tualność stają się w dobie gospodarki opartej na wiedzy jednymi z najistotniejszych czynników decydujących o konkurencyjności przedsiębiorstwa oraz mającymi zdolność do kreowania wartości tego przedsiębiorstwa. Kapitał intelektualny jest z jednej strony bardzo istotnym czynnikiem rozwoju przedsiębiorstwa, z drugiej zaś strony jest pojęciem bardzo ulotnym. W literaturze przedmiotu już od ponad dekady toczy się dyskusja nad zasadnością włączenia informacji o kapitale intelektualnym do spra-wozdania finansowego przedsiębiorstwa albo raportowania w inny sposób o tym ważnym atrybucie firmy, często bardzo istotnym z punktu widzenia interesariuszy. Trzeba podkreślić, że relewantność i wystarczalność informacyjna tradycyjnej rachunkowości finansowej w ostatnim czasie jest coraz bardziej ograniczona i traci na znaczeniu. Wiarygodna, obiektywna i rzetelna informacja o kapitale intelektualnym byłaby z pewnością cenna z punktu widzenia zarządzających organizacją, jej właścicieli oraz interesariuszy zewnętrznych. Kwantyfikacja zasobów niematerialnych jest niewątpliwie trudniejsza w porównaniu do zasobów materialnych, ale rola którą pełnią we współczesnym zarządzaniu przedsiębiorstwem działają-cym w gospodarce opartej na wiedzy jest coraz bardziej znacząca. Obowiązujące prawo bilansowe nie daje podstaw do rozpoznawania i ujmowania w bilansie przedsiębiorstwa aktywów kompetencyjnych ale uniwersalne zasady rachunkowości (zasada prawdziwego i rzetelnego obrazu, kompletności oraz istotności) nakazują wprowadzenie do praktyk rachunkowości finansowej i zarządczej nowych koncepcji umożliwiających dostarczanie informacji o tych składnikach majątku. Celem artykułu jest przedstawienie istoty kapitału intelektualnego i jego znaczenia w kreowaniu wartości przedsiębiorstwa oraz istniejącego paradoksu – pominięcia przez tradycyjną rachunkowość finansową, w dobie gospodarki opartej na wiedzy ewidencji kapitału intelektualnego. Wypeł-nienie tej istniejącej luki w ewidencjonowaniu i raportowaniu o zasobach przedsiębiorstwa jest wyzwaniem informacyjnej funkcji rachunkowości.
In the past few decades, the economy has moved from a traditional economy based on natural resources, capital and labour to an economy based on knowledge. Currently, intellectual capital is a value driver and strategic asset. Knowledge is an essential tool, which allows the organisation to achieve its objectives, determines the competiveness of the organisation and creates the com-pany value. Intellectual capital is a crucial factor of development of the company, on the other hand, is an “elusive” term. In the literature for more than a decade, there has been a debate on recognising intellectual capital in the financial statements of organisation or other means of presenting this at-tribute of the company. The information on intellectual capital is very important for different users of company information. It should be emphasized that the relevancy and sufficiency of traditional financial accounting in recent times is becoming more and more limited and loses its importance. Reliable, objective and verifiable information on the intellectual capital would be valuable to exist-ing and potential investors, and to other external users of the information. Quantification of intangible assets is undoubtedly more difficult compared to material resources, but the role they perform in the modern management of the company operating in the knowledge economy is becoming more significant. In spite of the fact that the law did not require to include the information on intellectual capital to financial statements, the basic accounting principles (principle of true and fair view, completeness and materiality) present the need to modify the financial and management accounting policies by recognising and disclosing information on intellectual capital. The article presents the concept of intellectual capital, with a particular focus on the concept of recognising and disclosing of intellectual capital. Reporting on intellectual capital is a challenge for financial accounting in the knowledge economy.
Źródło:
Nierówności Społeczne a Wzrost Gospodarczy; 2015, 44 cz. 1; 141-152
1898-5084
2658-0780
Pojawia się w:
Nierówności Społeczne a Wzrost Gospodarczy
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Kapitał ludzki jako element kapitału intelektualnego w przedsiębiorstwie
Human capital as a component of intellectual capital in a company
Autorzy:
Dawidziuk, Radosław
Powiązania:
https://bibliotekanauki.pl/articles/419745.pdf
Data publikacji:
2016
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
human capital
intellectual capital
social capital
organizational capital
Opis:
T.W. Schultz, G.S. Becker and J. Mincer are regarded as the creators of the concepts and theories of human capital. At the beginning of the 60s of the twentieth century they got interested in this subject. However, the studies of the role of the man as well as their skills in the economy had been carried out before. Over the years, human capital was considered as an element of intellectual capital. Both of these capitals and their development are included in the activity of enterprises. This article presents the genesis and essence of the recognition of human capital as a part of the intellectual capital comprising the reflections of some economists on human capital and the interpretation of intellectual capital issue, as well as its components. Due to limited length of the article only a selective presentation of views of researchers dealing with depicted issues was possible.
Źródło:
Nauki o Zarządzaniu; 2016, 2(27); 46-59
2080-6000
Pojawia się w:
Nauki o Zarządzaniu
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Innovation Capital and its Measurement
Autorzy:
Kijek, Tomasz
Powiązania:
https://bibliotekanauki.pl/articles/475030.pdf
Data publikacji:
2012
Wydawca:
Fundacja Upowszechniająca Wiedzę i Naukę Cognitione
Tematy:
innovation capital
knowledge assets
intellectual capital
measurement
Opis:
Innovation capital regarded as an element of intellectual capital reflects the ability of an organization to create and commercialize the new knowledge (innovations). The aim of this study is twofold. Firstly, an attempt is made to give a concise review of innovation capital concept and its measures in selected intellectual capital – IC –models. Secondly, this paper sets out to extend the current models and introduce a new valuation method of innovation capital. Moreover, the paper provides empirical evidence about the use of the proposed method.
Źródło:
Journal of Entrepreneurship, Management and Innovation; 2012, 8, 4; 52-68
2299-7075
2299-7326
Pojawia się w:
Journal of Entrepreneurship, Management and Innovation
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Disclosure of intellectual capital in financial reports: case of Latvia
Autorzy:
Lentjushenkova, Oksana
Zarina, Vita
Titko, Jelena
Powiązania:
https://bibliotekanauki.pl/articles/19090929.pdf
Data publikacji:
2019
Wydawca:
Instytut Badań Gospodarczych
Tematy:
intellectual capital
financial reporting
Latvia
survey
Opis:
Research background: Intellectual capital and its elements, such as reputation, customer relationships, staff competence, are an essential part of a company's value. However, the issues regarding its recording in company's accounting books have not been solved. Proper disclosure of an intellectual capital in financial re-ports will increase the transparency of company-related information, thus improving the quality of reporting. Purpose of the article: The paper aims to investigate the opportunities of intellectual capital disclosure in company's financial reports from the viewpoint of accounting experts. Methods: Financial and accounting managers, board members of accounting services, companies and auditors were surveyed, using the authors' developed questionnaire. The statements regarding the awareness of the intellectual capital and its disclosure-related questions, as well as a respondent profile section were offered to respondents for evaluation. Data was processed in SPSS, applying the method of frequency analysis and categorical Principal Component Analysis (CATPCA). Findings & Value added: The research results indicate the problem of inconsistency between understanding of intellectual capital and its elements in management theory and accounting practice. The existing accounting standards and regulations do not allow for making a full disclosure of all companies' assets. Thus, a reliable information about company's value is not available for shareholders, executives and other stakeholders. The authors suggest using a non-financial reporting practice to reflect the real situation in all companies, irrespective to their status within the meaning of the European Directive on non-financial information disclosure. Current research results will be used for future research and elaboration of recommendations to companies for better disclosure of their assets. Besides, there is a potential for future studies regarding non-financial reporting practice and disclosure of intellectual capital in neighboring countries. 
Źródło:
Oeconomia Copernicana; 2019, 10, 2; 341-357
2083-1277
Pojawia się w:
Oeconomia Copernicana
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The Relationship between Intellectual Capital and Organizational Agility through the Mediating of Organizational Learning
Autorzy:
Shami, Safiyeh
Nastiezaie, Naser
Powiązania:
https://bibliotekanauki.pl/articles/1968206.pdf
Data publikacji:
2019-06-30
Wydawca:
Wydawnictwo Adam Marszałek
Tematy:
intellectual capital
organizational agility
organizational learning
Opis:
The main goal of this research is to identify a relationship between intellectual capital and organizational agility through the mediating of organizational learning. The presented study is an applied and correlational research method based on structural equation modeling. 218 teachers of Zahedan high schools were studied by the stratified random sampling method. To collect information, three questionnaires were used: intellectual capital (adapted from Bontis, 1998), organizational agility (Soleimani, 2013) and organizational learning (Chiva, 2007). For data analysis, the Pearson correlation coefficient and structural equation modeling were used by SPSS and Lisrel. Based on results, the amount of the correlation coefficient of intellectual capital with organizational agility (r=0.566, p<0.01), intellectual capital with organizational learning (r=0.378, p<0.01), organizational learning with organizational agility (r=0.424, p<0.01) was significant. The direct effect of intellectual capital on organizational agility (β=0.56, t=6.56), the direct effect of intellectual capital on organizational learning (β=0.39, t=5.12) and the direct effect of organizational learning on organizational agility (β=0.2, t=2.89) were significant. The indirect effect of intellectual capital on organizational agility was also significant with the mediator role of organizational learning (β=0.078). Therefore, intellectual capital can lead to organizational learning and organizational agility.
Źródło:
The New Educational Review; 2019, 56; 184-194
1732-6729
Pojawia się w:
The New Educational Review
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The concept of intellectual capital measurement in start-up business ecosystem
Koncepcja pomiaru kapitału intelektualnego w ekosystemie biznesu start-upu
Autorzy:
Mikuła, Bogusz
Pietruszka-Ortyl, Anna
Powiązania:
https://bibliotekanauki.pl/articles/2046174.pdf
Data publikacji:
2021-06
Wydawca:
Państwowa Wyższa Szkoła Zawodowa w Nowym Sączu
Tematy:
start-up
business ecosystem
intellectual capital
intellectual capital measurement
ekosystem biznesu
kapitał intelektualny
pomiar kapitału intelektualnego
Opis:
The article presents a proposal of an approach to measurement of start-up intellectual capital and intellectual capital of entities within its business ecosystem and proposes indicators which could be used. A start-up company has also been characterised, as well as its business ecosystem and intellectual capital. In the final part, the benefits which a start-up could derive thanks to knowing the intellectual capital of the business ecosystem have been presented.
Artykuł prezentuje propozycję podejścia do pomiaru kapitału intelektualnego start-upu i kapitału intelektualnego podmiotów jego ekosystemu biznesu wraz ze wskazaniem możliwej do wykorzystania grupy wskaźników. Scharakteryzowano również przedsiębiorstwo typu start-up, jego ekosystem biznesu oraz kapitał intelektualny. W końcowej części przedstawiono korzyści, jakie może odnieść start-up dzięki uzyskaniu wiedzy na temat kapitału intelektualnego ekosystemu biznesu.
Źródło:
Studia Ekonomiczne. Gospodarka, Społeczeństwo, Środowisko; 2021, 1/2021 (7); 39-51
2544-6916
2544-7858
Pojawia się w:
Studia Ekonomiczne. Gospodarka, Społeczeństwo, Środowisko
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Znaczenie kapitału intelektualnego w przedsiębiorstwie
The importance of intellectual resources in an enterprise
Autorzy:
Rząsa, Włodzimierz
Powiązania:
https://bibliotekanauki.pl/articles/534286.pdf
Data publikacji:
2013-12-15
Wydawca:
Uniwersytet Rzeszowski. Wydział Ekonomii
Tematy:
intellectual capital
enterprise
human resources
competition
Opis:
Nowadays, when big importance is put on achieving constant competitive advantage and to growth of value of enterprise, quality and level of its non-material assets became significant. Key ingredient of those assets is human factor, so intellectual capital. This article tries to define in friendly and practical way measurable parameters of this capital (basic amounts, indicator of human, socio and organizational capital), methods of measurement of those parameters and also some ways to improve its value in an enterprise or another type of organization. Majority of research prove that improving different HR practices in an enterprise has a positive connection and favourable correlation with a growth of values of this organization. However, this them, because of big range of material, was left to separate consideration.
Źródło:
Przedsiębiorstwo i Region; 2013, 5; 15-25
2080-458X
Pojawia się w:
Przedsiębiorstwo i Region
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Kapitał intelektualny jako akcelerator nowej ekonomii
Intellectual capital as an accelerator of the new economy
Autorzy:
Krupa, Kazimierz W.
Mychasiuk, Jan
Stolarczuk, Maksym
Powiązania:
https://bibliotekanauki.pl/articles/534328.pdf
Data publikacji:
2013-12-15
Wydawca:
Uniwersytet Rzeszowski. Wydział Ekonomii
Tematy:
intellectual capital
correlation tables
key employees
Opis:
Empirical studies conducted in the region Podkarpacie indicate that intellectual capital in SMEs do not fully essentially the role starget. This allows the formulation of the opinion that in the studied region, little innovation on balance, it will be difficult implementation strategy escaping forward, by a large group of SMEs, which is expected to be an integral part of the highly developed business
Źródło:
Przedsiębiorstwo i Region; 2013, 5; 6-14
2080-458X
Pojawia się w:
Przedsiębiorstwo i Region
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Is there any relation between intellectual capital and the capital structure of a company? The case of Polish listed companies
Autorzy:
Bolek, Monika
Lyroudi, Katerina
Powiązania:
https://bibliotekanauki.pl/articles/599546.pdf
Data publikacji:
2015
Wydawca:
Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
Tematy:
intangible assets
intellectual capital
leverage
equity
Opis:
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.
Źródło:
Finansowy Kwartalnik Internetowy e-Finanse; 2015, 11, 4; 23-33
1734-039X
Pojawia się w:
Finansowy Kwartalnik Internetowy e-Finanse
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The use of ict in initiating and creating relational capital
Wykorzystanie technologii komunikacyjno-informacyjnych w inicjowaniu i kreowaniu kapitału relacyjnego
Autorzy:
Chomiak-Orsa, Iwona
Powiązania:
https://bibliotekanauki.pl/articles/431864.pdf
Data publikacji:
2013
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
relational capital
intellectual capital
information and communication technologies
Opis:
The evolutionary nature of the surroundings of the modern organization, reaching out to customers and creating a relationship, becomes a condition of existence in economic space. At the same time, the development of ICT changed in a general way perspectives and range of initialization and the creation of business contacts for geographically dispersed markets. In the article, the author on the basis of deep research literature and the results of tests carried out in selected municipalities of Lower Silesia and Great Poland has pointed out the importance of ICT in initiating business contacts and creating relational capital.
Źródło:
Informatyka Ekonomiczna; 2013, 4(30); 105-114
1507-3858
Pojawia się w:
Informatyka Ekonomiczna
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Structural capital and its importance for the intellectual capital of an organization
Autorzy:
Wójcik, Mirosław
Powiązania:
https://bibliotekanauki.pl/articles/1927534.pdf
Data publikacji:
2021-12-22
Wydawca:
Szkoła Główna Handlowa w Warszawie
Tematy:
intellectual capital
structural capital
human capital
relational capital
efficiency
Opis:
This article aims to confirm the thesis that structural capital (SC) is a framework for intellectual capital (IC) in an organization, which allows proper configuration of intangibles. Therefore, in the resource-based view, it determines its strategic character. Realizing such a goal, the author pays attention to the nature of relations and connections of individual components of IC, indicating that the SC is the key factor creating intangible assets of the organization as a source of gaining competitive advantage. The reason for taking up this issue is that, despite years of discussion in the field of IC, there are still unanswered questions concerning the management of an organization’s IC, especially its planning and development. The defined knowledge gap concerns the source of strategic characteristics of IC, which, according to the resources-based view, are its rarity, originality, and the inability to be substituted or copied. The ability to shape the strategic value of intangibles makes this source itself a strategic resource and identifying it can change the way we understand IC. To achieve the paper's aim and fill the knowledge gap, the author asks whether SC can provide the characteristics of IC mentioned above and whether the strategic character of IC can be achieved independently of SC. The review and theoretical considerations are based on the analysis of the literature on IC and selected issues that are not directly related to IC, but of which the subject touches on the intangible assets commonly considered to be components of IC, such as the issue of functional stupidity, knowledge management, or resource theory. As a result of the analysis of features and characteristics of SC, the author concludes that SC is responsible for the efficient use of relational capital and human capital potential and thus is a strategic factor shaping IC as a source of achieved competitive advantage. The topic has important practical implications because by confirming the strategic role of SC, indicates the sources of effective creation of IC and its potential. The discussion also identifies directions for further research on this issue, especially the operationalization of IC and its analysis in organizations' internal structures.
Źródło:
e-mentor. Czasopismo naukowe Szkoły Głównej Handlowej w Warszawie; 2021, 92, 5; 61-68
1731-6758
1731-7428
Pojawia się w:
e-mentor. Czasopismo naukowe Szkoły Głównej Handlowej w Warszawie
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Efektywność kapitału intelektualnego banków notowanych na GPW w Warszawie
Autorzy:
Michalczuk, Grażyna
Rutkowska, Izabela
Powiązania:
https://bibliotekanauki.pl/articles/10106881.pdf
Data publikacji:
2022-06-30
Wydawca:
Polskie Wydawnictwo Ekonomiczne
Tematy:
kapitał intelektualny
efektywność kapitału intelektualnego
metoda VAIC™
banki
intellectual capital
intellectual capital efficiency
VAIC™ method
banks
Opis:
Celem badań prezentowanych w artykule jest ocena efektywności kapitału intelektualnego banków notowanych na Giełdzie Papierów Wartościowych w Warszawie. W badaniach zastosowano różnorodne metody badawcze. W warstwie teoretycznej dokonano przeglądu definicji kapitału intelektualnego, natomiast w warstwie empirycznej zastosowano metodę desk research, metodę statystyki opisowej oraz metodę VAIC™. Zakres czasowy objął lata 2014–2020. Badanie wykazało, że analizowane spółki różnią się pod względem efektywności kapitału intelektualnego. Pomimo różnicy w poziomie efektywności kapitału intelektualnego, wszystkie banki cechuje zbliżona struktura modelu. Największy udział wskaźnika VAIC™ stanowi efektywność kapitału ludzkiego. Badanie wykazało również, że współczynnik intelektualnej wartości dodanej VAIC™ w większości analizowanych spółek na przestrzeni lat 2014–2019 nieznacznie rośnie bądź też pozostaje na dość jednakowym poziomie. Znaczny spadek wartości VAIC™ występuje natomiast w roku 2020, jako efekt wydarzeń na światowych rynkach finansowych spowodowany pandemią COVID-19. Artykuł wypełnia lukę badawczą w obszarze kapitału intelektualnego w aspekcie badania jego efektywności. Aspekt ten nadal jest niedostatecznie reprezentowany w badaniach dotyczących banków, w których kapitał intelektualny staje się kluczowym czynnikiem sukcesu. Podjęta w artykule problematyka ma istotne znaczenie w kontekście struktury polskiego rynku usług bankowych. Efektywne wykorzystanie kapitału intelektualnego umożliwia jednostkom osiąganie oraz utrzymanie trwałej przewagi konkurencyjnej, a przez to kształtuje ich udział w rynku. Ponadto opisane w artykule badanie stanowi punkt wyjścia do dalszych badań, których przedmiotem będzie ocena wpływu efektywności kapitału intelektualnego na wyniki finansowe i rynkowe banków notowanych na GPW w Warszawie.
The goal of the research undertaken in the article is to evaluate the efficiency of the intellectual capital of banks listed on the Warsaw Stock Exchange. Various research methods have been applied in the article. In the theoretical layer, a critical analysis of the literature was conducted. In the empirical layer, the desk research method, the descriptive statistics method and the VAIC™ method was applied. The time range covered the period of 2014–2020. The study showed that the analyzed companies differ in terms of intellectual capital efficiency. Despite the difference in the level of intellectual capital efficiency, all banks exhibit a very similar model structure. Human capital efficiency makes up the greatest share of the VAIC™ coefficient. The study also showed that the value added intellectual coefficient (VAIC™) in the majority of the analyzed companies grows slightly or remains at a rather uniform level throughout the years 2014–2019. A substantial drop in VAIC™ value occurs in 2020, due to the effect of events on global financial markets caused by the COVID-19 pandemic. The article fills a research gap in the area of intellectual capital, concerning the study of its efficiency. This aspect remains insufficiently represented in research concerning banks, in which intellectual capital is becoming a critical success factor. The issues discussed in the article are of significant importance in the context of the structure of the Polish banking services market. The effective use of intellectual capital enables banks to achieve and maintain a sustainable competitive advantage, and thus shape their market share. Furthermore, this paper is a starting point for further research with the subject of evaluating the influence of intellectual capital efficiency on the financial and market results of banks listed on the Warsaw Stock Exchange.
Źródło:
Marketing i Rynek; 2022, 6; 25-36
1231-7853
Pojawia się w:
Marketing i Rynek
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Kapitał intelektualny wyższej uczelni
Intellectual Capital of University
Autorzy:
Stroińska, Ewa
Nowastowska, Małgorzata
Powiązania:
https://bibliotekanauki.pl/articles/1194314.pdf
Data publikacji:
2019
Wydawca:
Szkoła Główna Handlowa w Warszawie
Tematy:
universities
intellectual capital
wyższa uczelnia
kapitał intelektualny
Opis:
Współcześnie podkreśla się znaczącą rolę kapitału intelektualnego jako jednego z narzędzi kreowania nowego typu uniwersytetu opartego na konkurencyjności i kształtowaniu postaw przedsiębiorczych wśród pracowników. Coraz częściej podkreśla się, iż wyższe uczelnie powinny być ukierunkowane na stały rozwój, samodoskonalenie, kształtowanie nowych metod zdobywania, wykorzystywania i aktualizowania wiedzy jako kluczowego czynnika ich funkcjonowania. To właśnie implementacja koncepcji opartej na kapitale intelektualnym ma zwiększyć szanse na rozwój oparty na nowoczesnych zasadach i kształtować współczesny model uczelni. W artykule przedstawiono kapitał intelektualny wyższych uczelni oraz wybrane narzędzia wykorzystywane do kształtowania tego kapitału omawianych organizacji.
Intellectual capital is treated as a tool for creating a new type of University. Its strategy should be based on competitiveness and shaping entrepreneurial attitudes among employees. Universities should be focused on continuous development, selfimprovement, modeling new methods of acquiring, using and updating knowledge. The application of the concept based on intellectual capital is to increase the chances for development based on modern principles and form the contemporary model of the University. The aim of the article is to describe the University as a knowledge-based organization and present selected tools used to shape the intellectual capital of these organizations.
Źródło:
Edukacja Ekonomistów i Menedżerów; 2019, 51, 1; 119-131
1734-087X
Pojawia się w:
Edukacja Ekonomistów i Menedżerów
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
O niektórych problemach metodologicznych wyceny kapitału intelektualnego przedsiebiorstwa
Chosen Problems of Estimating the Value of Intellectual Capital of the Company
Autorzy:
Sokołowski, Jarosław
Jóźwicki, Rafał
Powiązania:
https://bibliotekanauki.pl/articles/906365.pdf
Data publikacji:
2012
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
intellectual capital
market value of the company
Opis:
The aim of the modern enterprise is an increase in the broader values. An important component and also factor in the company's value is its intellectual capital. One of the most important problems of theory and practice in this area is the measurement and reporting of intellectual capital of the company. There are two kind of approaches, namely the approach of intellectual capital valuation based on market value of the company and approach to valuation of various components of intellectual capital. This article addresses the methodological problems of estimating the value of intellectual capital in the first of these approaches. The Authors have indicated that the previous methodology for valuation of intellectual capital, in particular, in the formula based on the difference of the market value of companies and its book value has an important methodological flaw. Therefore the Authors proposed two slightly different formulas for estimating the value of intellectual capital.
Źródło:
Acta Universitatis Lodziensis. Folia Oeconomica; 2012, 267
0208-6018
2353-7663
Pojawia się w:
Acta Universitatis Lodziensis. Folia Oeconomica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Mapping the Areas of Research on Intellectual Capital Throughout a Period of Dynamic Environmental Changes
Autorzy:
Smuda-Kocoń, Marlena
Powiązania:
https://bibliotekanauki.pl/articles/2168371.pdf
Data publikacji:
2022
Wydawca:
Uniwersytet Marii Curie-Skłodowskiej. Wydawnictwo Uniwersytetu Marii Curie-Skłodowskiej
Tematy:
intellectual capital
bibliometric methods
areas of research
Opis:
Theoretical background: Intellectual capital is perceived as a global economy driving factor. Many researchers highlight that it is an ingredient improving the functional gear of almost any organisation. Some voices have simultaneously appeared in scientific discussions claiming that the concept of intellectual capital management may not be fully applicable, either in conditions of economic downturn or during turbulent changes. A whole spectrum of external factors then come to the floor, affecting the situation of a company, while the periods of economic perturbations discourage investments in human resources and hamper HR initiatives. Therefore, in these changing economic conditions, a question arises about the rationale for and the directions of the development on the research on intellectual capital, and the concept itself undergoes a practical verification of suitability and usefulness. This is a particularly interesting field of research because the transformations, which take place in the environment of enterprises, create specific expectations, which should be met within the framework of ongoing research projects on the intellectual capital.Purpose of the article: The aim of this article is to identify the dominant topical trends and networks of research directions in the subject of intellectual capital and their changes over time. The study attempts to illustrate these changes.Research methods: Having employed the text mining method, nearly 5,000 scientific articles on intellectual capital were analysed. Consequently, this extensive literature review enabled mapping of the network of links among the research directions in this area.Main findings: The results of the study have provided a fairly deep insight into the trends in the research on intellectual capital over the years. The results also reflect the vastness of the subject and the scope of the issues addressed over the past and present years. The interest in the concept of intellectual capital management continues and the dynamics of changes in the environment of the modern enterprise is not at all insignificant. The clusters, identified in the research on intellectual capital, have been opening new theoretical, pragmatic and methodological horizons. The analysis, carried out within the study network, confirmed the multifaceted nature of the network of research directions in the area of intellectual capital. In addition, the new research trends, which have been emerging in this area, clearly respond both to the dynamic changes in the business environment and to the doubts about the scale of activities, undertaken with regard to the intellectual capital management. Thus, in this situation, the periods of crisis and instability appear on one hand as a serious threat to the issue of intellectual capital management, while on the other, they can be perceived as an opportunity to renew the existing management concepts.
Źródło:
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia; 2022, 56, 2; 113-129
0459-9586
2449-8513
Pojawia się w:
Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Operationalising a safety culture in the management of a business entity (case study)
Autorzy:
Giszterowicz, Agnieszka
Powiązania:
https://bibliotekanauki.pl/articles/2170024.pdf
Data publikacji:
2022
Wydawca:
Krakowska Akademia im. Andrzeja Frycza Modrzewskiego
Tematy:
safety culture
intellectual capital
operationalisation
accounting
ROAH
Opis:
Safety culture – along with quality and environmental culture – determines a positive image, competitive advantage and financial benefits. As a result, interest in this category continues to grow (CE or B certification). Safety culture can be considered from the point of view of philosophy, sociology, anthropology, economics and management as evidenced by Andrzej Chodyński’s rich compilation of terms, definitions and points of reference. The aim of the article is to look at safety culture as an object of economic accounting, thus treating safety culture as an economic category and answering the questions: can safety culture be an object of operationalisation based on the principle of dualism dominant in accounting and, therefore, can safety culture be a measurable category using the general profitability index? These issues are particularly important from the perspective of Safety First companies. The answers to the research problems posed are provided by a literature analysis, an analysis of financial documents and a case study. For the identification and valuation of safety culture, the generalised ROAH was used. The article thus resolves the measurability of safety culture and introduces, verifies and evaluates a tool grounded in accounting theory.
Źródło:
Bezpieczeństwo. Teoria i Praktyka; 2022, XLVII, 2; 91-102
1899-6264
2451-0718
Pojawia się w:
Bezpieczeństwo. Teoria i Praktyka
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Intangible assets disclosure by Polish enterprises
Autorzy:
Bryl, Łukasz
Powiązania:
https://bibliotekanauki.pl/articles/2097068.pdf
Data publikacji:
2017
Wydawca:
Polska Akademia Nauk. Komitet Nauk o Finansach PAN
Tematy:
intangible assets
intellectual capital
goodwill
enterprise value
Opis:
The purpose of this paper is to investigate the importance of intangible assets of Polish companies listed on the Warsaw Stock Exchange included in the WIG-30 index. Using publicly available data (financial statements), 30 stock listed entities were studied for the years 2010–2014 in terms of: share of intangible assets in total assets (total and by industry), direction and dynamics of changes in their value, and types of intangible assets most frequently disclosed in the reports. Tools of descriptive statistics were used in the analysis. During the analyzed period both intangible assets and tangible assets showed a positive growth dynamics, whereas the growth of tangibles value showed greater dynamics. The reported share of intangibles in total assets was relatively small, ranging from 6.3% in 2010 to 9.0% in 2014. The value of intangible assets is strongly dependent upon the industry. The intangibles most often disclosed in the financial statements were: goodwill, royalties, patents, trademarks and costs of research respectively.
Źródło:
FINANSE Czasopismo Komitetu Nauk o Finansach PAN; 2017, 1(10); 331-354
1899-4822
Pojawia się w:
FINANSE Czasopismo Komitetu Nauk o Finansach PAN
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Oddziaływanie portali intranetowych na zarządzanie wiedzą w nowoczesnych organizacjach
The Impact of Intranet Portals on Knowledge Management in Contemporary Organizations
Autorzy:
Sikorski, Marcin
Ludwiszewski, Bohdan
Fazlagić, Jan
Sala, Aleksander
Powiązania:
https://bibliotekanauki.pl/articles/526294.pdf
Data publikacji:
2015-02-02
Wydawca:
Uniwersytet Warszawski. Wydawnictwo Naukowe Wydziału Zarządzania
Tematy:
intranet
intranet portal
knowledge management
intellectual capital
Opis:
Artykuł przedstawia wyniki badania przeprowadzonego wśród ekspertów ds. komunikacji wewnętrznej i intranetu na temat postrzeganego w ich praktyce oddziaływania portali intranetowych na zarządzanie wiedzą w organizacjach. Zdaniem ekspertów-respondentów portale intranetowe najsilniej oddziaływają na transfer wiedzy i wykorzystywanie wiedzy, a w mniejszym, ale zauważalnym stopniu na ewaluację i rozwój wiedzy, innowacyjność w organizacji i motywowanie do dzielenia się wiedzą. Paradoksalnie, zdaniem ekspertów wpływ portali intranetowych jest marginalny na sfery: zwiększanie kompetencji pracowników oraz identyfikowanie wiedzy.
This article presents the results of a survey performed among experts in internal communications and intranet on the perceived impact of intranet portals on knowledge management in their organizations. According to responding experts, the strongest impact of intranet portals is observed on knowledge transfer and knowledge usage, and weaker – but noticeable – on knowledge evaluation and development, innovation in organization and motivation to share knowledge. Paradoxically enough, experts say the impact of intranet portals is marginal in increasing employees’ competence and knowledge identification.
Źródło:
Problemy Zarządzania; 2015, 2/2015 (52), t.1; 101-112
1644-9584
Pojawia się w:
Problemy Zarządzania
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
From Knowledge to Firm Performance: An Empirical analysis of Intellectual Capital Impact in Polish and Dutch Listed Firms
Autorzy:
Verduijn, Koen
Powiązania:
https://bibliotekanauki.pl/articles/417293.pdf
Data publikacji:
2013-09-15
Wydawca:
Akademia Leona Koźmińskiego w Warszawie
Tematy:
intellectual capital
VAIC methodology
human capital
structural capital
firm performance
Opis:
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.
Źródło:
Management and Business Administration. Central Europe; 2013, 21, 3(122); 114-138
2084-3356
Pojawia się w:
Management and Business Administration. Central Europe
Dostawca treści:
Biblioteka Nauki
Artykuł
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