Para a teoria das empresas baseada em conhecimento, o processo de criação de valor não ocorre por meio dos fatores tradicionais de produção tais como capital, trabalho, terra, mas sim pelo capital intelectual e ativos de conhecimento. O capital intelectual é o estoque de conhecimento de uma organização, originado pela transformação do conhecimento tácito em explícito que pode ser aumentado através da sistematização e memória do conhecimento dos indivíduos. No entanto alguns elementos do capital intelectual, mesmo criando valor, não estão incluídos nos relatórios contábeis. Esse fato decorre de uma carência de modelos de mensuração de capital intelectual das empresas. Por outro lado, a vertente contábil da mensuração de capital intelectual está sujeita às normas e regras de cada país. No Brasil, não há um modelo de mensuração de capital intelectual compatível com as normas contábeis vigentes. A presente pesquisa teve por objetivo construir um modelo de mensuração de capital intelectual que avalie as influências dos seus elementos na lucratividade das empresas desenvolvedoras de sistemas, associadas aos arranjos produtivos locais (APL) de tecnologia da informação (TI) do estado do Rio Grande do Sul-RS. O método adotado foi o de abordagem exploratória, com caráter descritivo, de natureza quantitativa. A coleta dos dados foi realizada através de questionários auto-administrados. As técnicas estatísticas utilizadas para análise dos resultados foram as descritivas, análise fatorial exploratória, análise de correlação e regressão linear. Os resultados revelaram as influências dos elementos agrupados do capital intelectual, por indicadores não financeiros e financeiros na lucratividade. Os resultados possibilitaram também a construção da equação que gerou o Índice de Capital Intelectual - ICI de cada uma das 53 empresas participantes, através dos resultados coletados na pesquisa, que permitiram assim testar o modelo proposto. Com a identificação e avaliação do ICI, foi possível organizar um ranking ordenando as empresas dos maiores aos menores valores de ICI, que estão associados aos maiores e menores percentuais de lucratividade. O ICI pode ser mencionado nas notas explicativas das demonstrações contábeis, passando a percepção de maior valor agregado das empresas para o mercado de investimento. Em termos acadêmicos a principal contribuição do estudo reside na geração do modelo de avaliação de capital intelectual adequado a contabilidade moderna e ao sistema contábil brasileiro alinhado com as normas internacionais de contabilidade. / For knowledge-based business theory, the value creation process does not occur through traditional production factors, such as capital, labor, and land, but through intellectual capital and knowledge assets. Intellectual capital is the organization stock of knowledge, due to the transformation of tacit knowledge into explicit knowledge that can be increased through the systematization of the individuals knowledge. However, some elements of intellectual capital, even that creates value, are not included in the accounting reports. This fact stems from a lack of models for measuring intellectual capital of companies. On the other hand, the accounting dimension of intellectual capital measurement may follow the rules and regulations of each country. In Brazil, there is no model for measuring intellectual capital compatible with current accounting standards. The objective of the present research was to construct a model of intellectual capital measurement that evaluates the influence of its elements on the profitability of the systems development companies associated with the local productive arrangements (APL) of information technology (IT) in the state of Rio Grande do Sul Sul-RS. The method adopted was the exploratory approach, with a descriptive character, of a quantitative nature. The data were collected through self-administered questionnaires. The statistical techniques used to analyze the results were descriptive statistics, exploratory factorial analysis, correlation analysis, and linear regression. The results revealed the influences of the pooled elements of intellectual capital, by non-financial and financial indicators in profitability. The results also enabled the construction of the Intellectual Capital Index (ICI) equation of each of the 53 participating companies, through the results collected in the research, which allowed to test the proposed model. With the identification and evaluation of the ICI, it was possible to organize a ranking ordering the companies from the highest to the lowest values of ICI, which are associated with the highest and lowest profitability percentages. The ICI can be mentioned in the explanatory notes to the financial statements, expanding the perception of higher value-added by the companies to the investment market. In academic terms, the main contribution of the study lies in the generation of an intellectual capital evaluation model appropriate to modern accounting and to the Brazilian accounting system in line with international accounting standards.

Nesta tese procurou-se identificar, sob uma perspectiva teórica e empírica, no APLMMeA, as relações entre as condições capacitadoras, a criação do conhecimento, a inovação e o desempenho organizacional, bem como construir e validar um modelo que demonstrasse a relação entre estas variáveis. A pesquisa pode ser classificada como quantitativa, tendo um recorte transversal, sendo viabilizado por meio de uma survey; a coleta de dados foi realizada por meio de um questionário aplicado pessoalmente aos gestores das empresas de médio e grande porte pertencentes ao APLMMeA, que é um relevante polo industrial da região. Para fins desta tese, o questionário de pesquisa foi elaborado com base em escalas já validadas em pesquisas anteriores. Os métodos estatísticos empregados foram: análise fatorial, correlação múltipla, análise de regressão e modelagem de equações estruturais. Verificou-se que as condições capacitadoras possuem efeitos indiretos significativos sobre o desempenho organizacional por meio da criação do conhecimento e da inovação e que a criação do conhecimento possui efeito indireto significativo sobre o desempenho organizacional, por meio da inovação no modelo testado. As contribuições teóricas encontradas foram: o modelo construído e testado que mostra as relações entre as condições capacitadoras, criação do conhecimento, inovação e desempenho organizacional, as relações significativas das variáveis que compõem as condições capacitadoras e o efeito da mediação múltipla. Para a área gerencial, o referido modelo contribuiu para uma melhor compreensão das diferentes variáveis e suas respectivas relações de causa e efeito. Por conseguinte, as condições capacitadoras: : autonomia, intenção, redundância, variedade de requisitos e flutuação e caos criativo apresentaram relação entre si, o que refletiu positivamente na criação do conhecimento e na inovação, logo, essas condições devem ser estimuladas na formulação estratégica pela gestão. Para estudos futuros sugere-se realizar estudos longitudinais, incluir variáveis moderadoras no modelo proposto, criar escalas e aplicar pesquisa qualitativa como forma de aprofundamento dos dados obtido (sic). / In this doctoral thesis we sought to identify, from a theoretical and empirical perspective, in the APLMMeA, the relations between the enabling conditions, knowledge creation, innovation and organizational performance, as well as to construct and validate a model that demonstrates the relation between these Variables. The research can be classified as quantitative, having a cross-cut, being made possible by means of a survey. The data collection was carried out by means of a questionnaire applied personally to the managers of medium and large companies belonging to APLMMeA, which is relevant Industrial pole of the region. For the purpose of this thesis the research questionnaire was elaborated based on scales already validated in previous researches. The statistical methods used were: factorial analysis, multiple correlation, regression analysis and modeling of structural equations. It was found that the enabling conditions have significant indirect effects on organizational performance through the creation of knowledge and innovation, and that knowledge creation has a significant indirect effect on organizational performance through innovation in the tested model. The theoretical contributions were: the constructed and tested model that shows the relationships between the enabling conditions, knowledge creation, innovation and organizational performance; the significant relationships of the variables that make up the enabling conditions; and the effect of multiple mediation. For the managerial area, this model contributed to a better understanding of the different variables and their respective cause and effect relationships. Therefore, the enabling conditions: autonomy, intention, redundancy, requisite variety, fluctuation and creative chaos presented a relationship between that reflected positively in the creation knowledge and innovation, so these conditions must be stimulated in the strategic formulation by the management. For future studies it is suggested to carry out longitudinal studies, to include moderating variables in the proposed model, to create scales and to apply qualitative research as a way to deepen the data obtained (sic).

Orientador: Johan Hendrik Poker Junior / Dissertação (mestrado) - Universidade Estadual de Campinas, Faculdade de Ciências Aplicadas / Made available in DSpace on 2018-08-27T13:12:25Z (GMT). No. of bitstreams: 1 Oliveira_SilasFerreiraReisde_M.pdf: 1466220 bytes, checksum: 781775ebb21394d361b2c05def677f90 (MD5) Previous issue date: 2015 / Resumo: As organizações na atualidade necessitam ser eficientes no investimento e gestão dos recursos internos estratégicos para serem competitivas no contexto da globalização. Um dos recursos organizacionais é o capital intelectual, que pode ser entendido como a somatória do conhecimento na organização que agrega valor, e que segundo alguns autores é composto pelo capital humano, estrutural e relacional. Assim é importante a sua mensuração, uma vez que é um recurso que pode ser aprimorado, propiciando melhor retorno pelo seu investimento. No estudo foi utilizado para mensuração do capital intelectual o modelo VAIC¿ que utiliza dados contábeis para a mensuração da eficiência do capital intelectual na criação de valor. A pesquisa teve como objetivo geral estimar a distribuição de retorno na margem de criação de valor do investimento nos componentes do capital intelectual na base amostral empregada. Para avaliar a margem de criação de valor foi utilizada a diferença entre o ROIC e o WACC. Foram utilizados na pesquisa dados disponibilizados no Balanço Social IBASE, no demonstrativo de valor adicionado (DVA) e na base Thomson Reuters, em uma observação não balanceada entre 1998 e 2012 sobre 48 empresas em sua maioria de capital intensiva no Brasil. No estudo foi utilizada a técnica da regressão multivariada de dados em painel para avaliar a influência do investimento no capital intelectual em retorno na margem de criação de valor para a base amostral. Também o estudo utilizou a Simulação de Monte Carlo para extrapolar a distribuição dos componentes do capital intelectual. Como resultado foi possível concluir que as empresas da base amostral têm a possibilidade de aumentar a margem em criação de valor, ou seja, a margem entre o ROIC e o WACC, através do investimento no capital humano. Isso ocorre porque há um melhor retorno pelo investimento nas pessoas da organização (HCE), do que o investimento no capital estrutural (SCE) na base amostral. Também foi obtido como resultado no estudo, ao empregar a simulação de Monte Carlo, uma probabilidade de 38,99% de o retorno do investimento no capital intelectual ser negativo. Dessa maneira é importante para as empresas a aplicação de técnicas de controle, como programas de melhoria contínua da qualidade, objetivando reduzir o risco do investimento no capital intelectual sobre a criação de valor. Esta pesquisa pode ser considerada como um estudo inicial sobre o uso de modelos de pesquisa operacional para mensuração de capital intelectual no Brasil / Abstract: Organizations nowadays need to be efficient in investment and management of strategic internal resources to be competitive in the context of globalization. One of organizational resources is the intellectual capital that can be understood as the sum of knowledge in the organization that aggregate value, and according to some authors is composed of human, structural and relational capital. Therefore it is important its mensuration, because it is a resource that can be improved, providing better return for its investment. In study was used the VAIC¿ model to measure the intellectual capital, that uses accounting data to measure the efficiency of intellectual capital in creating value. The research had as main objective to estimate the distribution of return in margin of value creation on investment in the components of intellectual capital on the employed sample basis. To assess the value creation margin was used the difference between ROIC and WACC. Were used in the research data available on the IBASE Social Balance, the value added statement (DVA) and Thomson Reuters base, in an unbalanced observation between 1998 and 2012 about 48 companies mostly capital intensive in Brazil. In the study was used the technique of multivariate regression analysis of panel data to evaluate the influence of investment in intellectual capital of return on margin of value creation for the employed sample basis. Also the study used the Monte Carlo Simulation to extrapolate the distribution of the components of intellectual capital. As a result it was concluded that the companies in the sample basis have the possibility to increase the margin on value creation, in other words, the margin between ROIC and WACC by investing in human capital. This happen because there is a better return by investing in people of organization (HCE), than investing in structural capital (SCE) on the sample basis. It was also obtained as a result of the study, by employing a Monte Carlo simulation, a probability of 38.99% of the return on investment in intellectual capital be negative. Thus, is important for companies to apply control techniques, such as continuous quality improvement programs aimed to reducing the risk of investment in intellectual capital on value creation. This research can be considered as an initial study on the use of operational research models to measure intellectual capital in Brazil / Mestrado / Pesquisa Operacional / Mestre em Pesquisa Operacional

In the business world of today and the knowledge-based economy that we are living in, with challenges such as digitalization and globalization, traditional sources of competitive differentiation are being stripped away. Due to this more businesses have started realizing their core capability to be the invisible assets of their firm rather than the visible ones. Factors such as knowledge, routines and relationships have become fundamental for companies’ long-term profits and survival. These intangible resources are usually referred to as a firm’s intellectual capital. Working with the intellectual capital has become especially crucial to small independent businesses in the retail sector as they have had to experience a lot of challenges and threats from large increase in online stores, franchising and chain owned stores. Therefore, intellectual capital resources, such as multi-skilled employees, information systems and societal relationship, are valued high and as important drivers for small business of today. Furthermore, this increased essentialness of intellectual capital has influenced the formulation and implementation of strategies in these small businesses. It has therefore become important for these businesses to create a strategic fit between the opportunities available on the market and the organization and its goals. The process of doing this is referred to as strategic planning. As the literature published on the topic of intellectual capital implementation in strategic planning of small businesses is limited to only a few studies, this called for further exploration of the area. Thus, the purpose of this study was to explore the role of intellectual capital in the strategic planning of small retail companies. The study looks at how small companies in the retail sector, through a multiple-case study in the optical retail industry, uses intellectual capital in their strategic planning and what they assess to be the benefits and risks by doing so. This was done through answering the research question: “How do small retail businesses implement intellectual capital in their strategic planning and what are the risks and benefits associated with it?” Through a qualitative study with data collected from semi-structured interviews, this study operated inductively but in comparison with existent literature to end up with a formulated conceptual model of how small retail businesses implement intellectual capital in their strategic planning. The concluded model starts with the drivers, continued bythe actual planning process divided in two parts. The first part consisting of the core elements: inputs, goals and objective setting, division of responsibilities, strategy assessment and selection. The second part is the actual implementation of the planned activities. The model ends with the evaluated outcomes.Additionally, theoretical insights were given into benefits and risks surrounding the topic. In terms of practical contributions, the study provides a framework that can help guide other small retail business managers on how to implement intellectual capital into their strategic planning and provide them with support in estimating the risks and benefits. It also provides practical support to other industries and companies facing the challenges of today.

In the health and human service industry, employee turnover affects business practices and causes disruption of the lives of vulnerable individuals with intellectual disabilities receiving support. Using a human capital conceptual framework perspective, the purpose of this multiple case study was to explore strategies used to increase employee retention. The criteria for participation included organizational leaders from 3 Pennsylvania human service agencies that supported individuals with intellectual disabilities, tracked employee turnover for at least 2 years, and developed strategies to increase employee retention. Organizational leaders volunteered to participate and the first 3 organizations meeting the criteria were selected. Data collection included semistructured telephone interviews with organizational leaders, in addition to a review of company policies and turnover data. The interviews were transcribed and participants were asked to member check the draft findings. Constant comparison analysis occurred to analyze collected data. The findings included that the human capital theory alone did not inform retention strategies. Reoccurring themes included retention strategies that focused on developing the organization's intellectual capital through development of human capital, structural capital, and relational capital. Organizational leaders could develop intellectual capital to reduce employee turnover costs, increase employee productivity, create a stable life for the individuals in need of support, and develop relationships with the community where integration occurs. The implications for positive social change include the potential to reduce employee turnover to organizational leaders from Pennsylvania agencies supporting individuals with intellectual disabilities.

Indiana University-Purdue University Indianapolis (IUPUI) / Nurse managers and the teams of registered nurses they lead play a major role in the provision of healthcare outcomes nationally. Nursing leadership models have evolved with contemporary society and have shifted from hierarchical models to those based on interactive relationships. Traditional study of nurse managers and registered nurses has focused on human capital (acquired knowledge, skills, and experience). However, nurse managers and registered nurses must utilize human capital through a network of social relationships or social capital in order to produce positive healthcare outcomes. Little is known about human capital and social capital in nurse managers and registered nurses in the provision of healthcare outcomes. The purpose of this dissertation was to improve our understanding of the importance of human capital and social capital in nurse managers and the nurses. Specific aims included: 1) to explore and describe the concepts of human capital and social capital and to explore if human capital and social capital vary by individual characteristics/human capital attributes (such as education level or years of experience) or by organizational characteristics (such as hospital size or unit type); 2) to examine if human capital and social capital were related; and 3) to explore whether human capital and social capital were related to turnover intent and job satisfaction in a sample of nurse managers and registered nurses. A quantitative descriptive cross-sectional survey of 64 nurse managers and 1139 registered nurses in a 15 hospital healthcare system was conducted. Measures included human capital, social capital, individual characteristics, organizational characteristics, turnover intent, and job satisfaction. The four major findings of this study were: 1) nurse manager human capital is acquired primarily through experience in the role, 2) nurse manager human capital is positively related to social capital, 3) nurse manager and registered nurse social capital varies by individual and organizational characteristics, and 4) social capital is positively related to job satisfaction and negatively related to turnover intent. This dissertation provides the foundation for further research and targeted interventions for development of human and social capital of nurse managers and registered nurses.

京都大学 / 0048 / 新制・課程博士 / 博士(経済学) / 甲第21291号 / 経博第579号 / 新制||経||286(附属図書館) / 京都大学大学院経済学研究科経済学専攻 / (主査)教授 徳賀 芳弘, 准教授 草野 真樹, 教授 藤井 秀樹 / 学位規則第4条第1項該当 / Doctor of Economics / Kyoto University / DFAM

As a result of the 2008-2010 economic crisis as well as continuing efforts to redevelop and revitalize local economies, public administrators across America are challenged with the task of developing methods to sustain their economies. According to Florida (2002) economic growth today is contingent upon a locality’s ability to attract a certain group of people, particularly those of the “creative class”. Furthermore, Florida et al., (2006), assert that universities are key contributors to regional development in their ability to attract creative class individuals into a community. Contrary to the assertion that the creative class is a prerequisite for economic growth, researchers argue that additional economic development theories should be examined in comparison to the creative class theory. This study examines the creative class, human capital, social capital, and the institutional intellectual capital theories to determine which is the best predictor for economic growth in nonmetropolitan areas. This study also presents an additional theoretical framework, the community capital approach to provide a multi-dimensional examination of the quality of life and demographic factors that can aid local public administrators in understanding what impacts the economic growth and development of communities. To assess this relationship, a multivariate regression analysis; specifically ordinary least squares regression is used to determine the strength of factors that influence the measurements of economic development. The findings for the creative class theory provide marginal support for the assertion that the presence of the creative class leads to more economic growth. There is also marginal support for the human capital, social capital, and the institutional intellectual capital theories as predictors of economic growth in nonmetropolitan areas. This research suggests that there are two paths that can be pursued by local public administrators to improve their economies. First, local public administrators with access to higher education institutions should focus their efforts on educating their workforce. Secondly, local public administrators from communities not equipped with higher education institutions should direct their strategies towards the community capital approach by creating more green space for parks and trails since these factors can be easily enhanced.

Firms today are confronting a dynamic business environment such as change of customer preferences, demographics, business and organisational models and the emergence of new technologies. Changes in the business environment can lead to knowledge-based firms transforming their business structure and risking losing their competitive advantage by ignoring their value in human capital. Human capital originates from intellectual capital which consists of both social and organisational capital as well. The combination and utilisation of these capitals is the basis for organisations to achieve higher levels of productivity and competitiveness. However, when facing a transformation, organisations tend to struggle to maintain competitive advantage. Thus, in a knowledge-based industry, human capital along with the other capitals, are essential to manage during a transformation to not risk losing competitive advantage. To address this topic, we chose to investigate a Swedish company in the machine manufacturing industry undergoing a transformation, referred to as Company X. Company X consists of highly educated and competent personnel, who previously have operated as a project-based organisation. They are currently transforming their organisation towards standardising their production and their employees’ competences. This transformation is directly affecting their work methods, competence demand and overall human capital. We found that Company X has a recruitment strategy which acts as a proactive measure which allows them to procure necessary human capital to maintain their competitive advantage and prepare for change. It was also concluded that Company X struggles with communication which affects their social capital, and thus their human capital. The lack of communication affects the vision and goal of the transformation which becomes unclear for the employees, causing confusion. We concluded that Company X lacks a decent strategy of utilising best practices, which is common for project-based organisation, but becomes more problematic as they become product-based and are more dependent on previous experiences.

In master's thesis analyzed the impact of academic mobility on the formation and development of intellectual capital of University lecturers. The aim of the research is to study the features and results of the impact Program support academic mobility of Ural Federal University on development of the main components of the intellectual capital of its lecturers. The author has developed recommendations for improving the programs of academic mobility, optimization of the organizational work of the Centre academic mobility of the Ural Federal University. / В магистерской диссертации проанализировано влияние процесса академической мобильности на формирование и развитие интеллектуального капитала преподавателей университета. Цель исследования – изучение характера и результатов влияния Программы поддержки академической мобильности Уральского федерального университета на развитие основных компонентов интеллектуального капитала его сотрудников. Автор разработал рекомендации по совершенствованию программы академической мобильности, оптимизации организационной работы Центра академической мобильности Уральского федерального университета.