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.

Методика учета и анализа расходов на интеллектуальный капитал может являться одним из конкурентных преимуществ промышленных предприятий выполняющих. Целью магистерской диссертации является разработка методических аспектов учета и анализа интеллектуального капитала в бухгалтерской и управленческой отчетности промышленного предприятия. В работе рассматриваются методические положения по эффективному управлению нематериальными ресурсами предприятий. В качестве источников использовалась научно-исследовательская и методическая литература, нормативно-правовые акты и финансовая отчетность организаций в открытом доступе. В магистерской диссертации был предложен методический подход к учету и анализу расходов на интеллектуальный капитал промышленного предприятия. Чем лучше компания использует потенциал, тем выше интеллектуальный коэффициент добавленной стоимости данного предприятия, что позволит руководителям и менеджерам увидеть более полную информацию о предприятии. Предложенные направления анализа расходов отражают 3 показателя для каждого из элементов интеллектуального капитала, рассмотрены способы их расчета и допустимые нормативные значения. / The methods for accounting and analyzing the costs of intellectual capital can be one of the competitive advantages of industrial enterprises performing. The purpose of the master's thesis is to develop methodical aspects of accounting and analysis of intellectual capital in the accounting and management reporting of an industrial enterprise. The paper discusses the methodical provisions for the effective management of intangible resources of enterprises. As sources, research and methodical literature, legal acts and financial statements of organizations in the public domain were used. In the master's thesis, a methodical approach was proposed to the accounting and analysis of the costs of the intellectual capital of an industrial enterprise. The better the company uses the potential, the higher the intellectual value added factor of this enterprise, which will allow managers and managers to see more complete information about the enterprise. The proposed directions for the analysis of expenses reflect 3 indicators for each of the elements of intellectual capital, the methods of their calculation and acceptable standard values are considered.

Yes / Purpose - A number of studies have examined firms’ intellectual capital (IC) disclosure practices. However, the presentation format of IC disclosure (text, numerical and graphs/pictures) is yet to be examined. In addition, there is little evidence on the impact of capital market pressures on IC disclosure. This study aims to examine the relation between presentation format of IC disclosures and three market factors (market-to-book ratio, share price volatility and multiple listing). Design/methodology/approach - Using content analysis, we examine the level of IC disclosure provided in the annual reports of 100 IC-intensive listed UK firms. A 61-IC-item research instrument is used to measure IC disclosure and regression analysis is employed to examine the relation between disclosure and the market factors, controlling for corporate governance and firm specific variables. Findings - Text is the most commonly used format for IC disclosure, whilst the use of graphs/pictures is very low. The findings of the relation between market factors and IC disclosure are mixed. Market-to-book ratio is significantly related to disclosure in text and numerical, but not to graphs/pictures. Share price volatility is only associated with graphs/pictures, whilst multiple listing is only related to text. Originality/value - Our findings suggest that the impact of capital market pressures on IC disclosure might differ with presentation format. In this context, the study makes a significant contribution to the IC disclosure literature.

智慧資本是夠幫助組織創造價值，並促進組織獲取競爭優勢的無形資產，這些資產不會出現在財務報表中，因此市場價值超出帳面價值的部分往往就是所謂的智慧資本；而區域智慧資本則是將探討的範疇從微觀之企業層級，拉高至宏觀之地區或國家層級。近年來隨著政治、經濟與社會文化的轉變，不論學者、企業家或政策制定者，他們認知到區域現象對地方及國家的成長、財富創造等扮演重要的角色，而在眾多促進區域發展的因素中，「智慧資本」成為主要的動力來源之一。雖然近二十多年來，陸續有學者提出對智慧資本的定義、分類與衡量之觀點及架構，然而，多數國內外文獻或研究單位主要探討的是微觀層級的智慧資本。 因此，本研究主要目的是以宜蘭縣為例子，採用資料盤點法，實際盤點國內各縣市三個產業發展─觀光、文創及農業之區域智慧資本量化與質化指標，以及採用資料包絡分析法與陳明哲動態競爭分析，探討各縣市區域智慧資本在個別產業底下的投入產出效率及競爭者辨識，藉此使區域智慧資本之理論能有系統地運用在實際之區域發展上。 研究結果為：第一，盤點後所採用之區域智慧資本指標有系統地被分類並彙總，有助於進行效率及競爭分析；第二，透過資料包絡分析法，得出宜蘭縣三產業的效率值及效率排名，再依據質化指標，給予適當的產業發展建議；第三，藉由陳明哲動態競爭，找出宜蘭縣各產業發展在資源相似性及市場共同性兩構面的競爭縣市，並依據質化指標，給予適當的產業發展建議。 / Intellectual capital is able to create value for organization(s) and is the intangible assets that promote organization(s) to gaining competitive advantages. These assets will not show on the financial statements; therefore, intellectual capital will a lot of times be the value difference seen between market value and book value. Regional intellectual capital on the other hand, is to raise the research scope from a microscopic enterprise level to a macroscopic regional or country level. In recent years, as changes are seen in politics, economy and society, scholars, entrepreneurs, and policy makers alike all acknowledged how regional phenomenon plays an important role in growth and wealth creation of the local and country. Among the many factors for encouraging regional development, “intellectual capital” has become the main source of motivation. In recent twenty years or so, scholars have come up with perspectives and structures of the meaning, categorizing, and measuring of intellectual capital; however, most domestic and foreign research are about microscopic levels of intellectual capital. This research collects regional intellectual capital indicators of each county/city’s three major industrial development—tourism, cultural and creative, and agriculture. Besides, the research takes Yilan County as an example and uses data developmental analysis (DEA) method and Chen’s competitive dynamics theory to analyze the efficiency and competitiveness. In the end, three conclusions are made: First, the regional intellectual capital indicators are categorized and gathered systematically, which is helpful to make the analysis. Second, the results shown from DEA express the operating efficiency situation of three industries in Yilan County. Third, through Chen’s competitive dynamic analysis, the competitive cities/counties of three industries in Yilan County can be found. And then, according to the results from DEA and Chen’s analysis, suggestions and improvements are put forward based on qualitative data.

Measuring knowledge management performance was one of, if not the most challenging knowledge management activities. This study suggested using intellectual capital as a proxy for knowledge management performance in evaluating its impact on organizational performance. The Value Added Intellectual Coefficient model was employed to measure intellectual capital. Although being used widely in research, the model had its limitations. Also, for intellectual capital measurement, there was a lack of guidelines supported by empirical evidence or best practices. The present study aimed to test the classic and a modified version of this model, and based on the results, shed light on whether the classic version was good enough or the modified one should be highly recommended. The financial fundamental and market data of 425 randomly selected publicly listed firms were collected, and the structural equation modeling technique was employed to test the models. Chi-square difference test was performed to determine whether there was a statistically significant difference between these two models. The results of the tests indicated that the difference between them was insignificant. Therefore, it was concluded that the classic model is adequate, and it can be used effectively to measure intellectual capital. Adding two new efficiency elements – research and development efficiency and relational capital efficiency – in the model did not provide any significant benefit.

Magistro baigiamajame darbe išnagrinėta įmonių intelektinio kapitalo vertinimo koncepcija. Pirmoje darbo dalyje teoriniu požiūriu remiantis tiek moksline lietuvių, tiek užsienio autorių literatūra. Analizuojama intelektinio kapitalo, kaip subjekto, koncepcija, struktūra, įmonių intelektinio kapitalo vertinimo metodai. Antroje darbo dalyje aptariamas intelektinio kapitalo vertinimo būtinumas, procesas, metodika. Sukurtas įmonės intelektinio kapitalo vertinimo modelis, pateikiami vertinimo metodai hipotezių tikrinimui: turto grąža (ROA), nuosavo kapitalo grąža (ROE), pridėtinės vertės intelektualusis koeficientas (VAICTM), intelektinio kapitalo efektyvumo koeficientas (ICE), apskaičiuojamoji nematerialioji vertė (CIV), tikrinami koreliaciniai ryšiai tarp rodiklių. Tyrmui atlikti atrinkos 10 OMX Vilnius ir 6 OMX Talinas vertybinių popierių biržose listinguojamos Oficialiojo sąrašo įmonės. Trečioje darbo dalyje atliekamas empirinis tyrimas, pateikiami biržoje listinguojamų įmonių intelektinio kapitalo vertinimo rezultatai 2009 – 2012 metais, intelektinio kapitalo lygio rodiklių koreliaciniai ryšiai tarpusavyje ir su įmonių turto grąžos ROA ir nuosavo kapitalo grąžos ROE finansiniais rodikliais. Gauti vertinimo rezultatai lyginami su OMX Talinas vertybinių popierių biržoje listinguojamų įmonių rezultatais. Darbo pabaigoje pateikiamos išvados ir siūlymai sudaryto modelio gerinimui. / This Master’s thesis examines the concept of intellectual capital valuation of listed companies. The first part of the thesis analyses the concept of intellectual capital as a subject, its structure and methods of intellectual capital valuation from the theoretical point of view on the basis of scientific literature of both Lithuanian and foreign authors. The second part of the thesis discusses the necessity, process and methodology of intellectual capital valuation. Intellectual capital valuation model of a company is created and valuation methods to test hypotheses are presented: return on assets (ROA), return on equity (ROE), value added intellectual coefficient (VAICTM), intellectual capital efficiency ratio (ICE), calculated intangible value (CIV), correlations between the indicators are examined. 10 companies listed in the Official List of OMX Vilnius and 6 of OMX Tallinn have been selected for the research. The empirical study is carried out in the third part of the thesis, where the results of intellectual capital valuation of listed companies in 2009 – 2012 as well as intercorrelations of the indicators of intellectual capital level and correlations among return on assets ROA and return on equity ROE financial indicators of the companies are presented. The obtained valuation results are compared to the results of companies listed in OMX Tallinn Stock Exchange. Finally, the conclusions and recommendations to improve the formed model are provided at the end of the... [to full text]

在這個知識經濟時代中，智慧資本是組織競爭優勢的關鍵所在，因此企業會希望透過內部智慧資本報導來監督智慧資本的發展與執行，不過，隨著企業所採取策略的不同，將影響所重視與所需的智慧資本，並進而造成智慧資本報導內容也將會因策略的不同而有所差異。此外，從企業的市場價值與帳面價值背離情況愈趨嚴重來看，也瞭解到傳統財務報表已無法提供給外部資訊使用者有關企業未來獲利潛力之有用資訊，而為解決此問題並提昇財務報表的價值攸關性，應有必要提供智慧資本外部報導予外部資訊使用者。 　　鑑於企業對內部與外部智慧資本報導需求之與日俱增，政府機構與學術界也開始積極探討智慧資本內部與外部報導架構之議題，並提出內部智慧資本報導需揭露較詳細的組織流程與程序等資訊；而外部智慧資本報導因基於可靠性、可比較性與企業競爭力之考量，所揭露之內容則不需太詳細且應偏重組織活動與流程的結果。故本研究之主要目的係探討企業所需之內部智慧資本報導內容為何，與外部智慧資本報導內容有何不同，以及是否會隨所採策略不同而有所差異。 　　本研究係以我國資訊電子業之上市與上櫃公司為研究對象，並採取問卷調查法與統計分析法來找出企業管理者認為智慧資本內部與外部報導所應包含之內容，發現之結果如下： 一、企業基於內部管理目的，所重視及所需之智慧資本報導內容有「基礎　　設施能力」、「研發能力」、「營運流程管理」、「提昇人力資源品　　質之能力」、「拓展新客戶之能力」、「員工勝任能力」、「客戶服　　務系統之完善程度」、「客戶獲利力」等八個因素構面。 二、企業認為智慧資本內部報導與智慧資本外部報導之內容應有差異。 三、企業基於內部管理目的，所重視及所需之智慧資本報導內容會因採取　　策略之不同而有所差異。 / In this knowledge-based economy, intellectual capital is the key factor to help business get its competitive advantage. Therefore, business hopes to use internal intellectual capital reporting to monitor the development and execution of intellectual capital. The different strategies will influence the need of intellectual capital and also contribute to the difference of intellectual capital reporting. Besides, while the gap between market value and book value becomes larger, traditional financial statement becomes insufficient for external users. To solve this problem and increase the relevance of financial statement, it is necessary to provide external intellectual capital reporting to external users. In view of the increasing need of internal and external intellectual capital reporting, the government and scholars began to explore the issues of external and internal intellectual capital reporting structure actively. They also propose that internal intellectual capital reporting should disclose more detail business processes and procedures, etc.; On the other hand, external intellectual capital reporting doesn’t need detailed disclosure, but should emphasize on the outcomes of business activities and processes based on reliability, comparability, and competitiveness. The objective of this study is to find out the intellectual capital reporting of different reporting purposes and strategic types. In this study, both questionnaire survey and statistics analysis are used. The public firms in the electronic industry are the objects of the thesis. We found that: 1. Managers think that internal intellectual capital reporting includes the infrastructure ability, research and development ability, operation processes management, the ability to increase human resource quality, the ability to increase a number of clients, the qualified ability of employees, the completeness of customer service system, and the customer profits. 2. Managers think that internal intellectual capital reporting and external intellectual capital reporting are different. 3. Internal Intellectual capital reporting is affected by strategic types.

在知識經濟時代下，知識與能力等無形資產將凌駕於土地、資金等傳統生產要素之上，並成為支持經濟持續發展的主要動力。其中，企業日常營運流程、組織制度、人力資源、管理能力、品牌形象、資訊科技應用能力、研發創新能力及智慧財產權等，統稱為「智慧資本」，是企業知識資源的主要來源與競爭力所在。 但是，企業並非毫無目的的去累積智慧資本，而是應該有一個明確的目標、策略，才能讓企業能夠因應環境，確保其在市場上之地位。除此之外，企業還必須要有一套完善的管理制度來加以管理，讓企業能夠有效率地創造與累積公司所需之策略性智慧資本。 本研究採個案研究法，再輔以問卷分析加以支持。以我國兩資訊企業為研究對象，探討兩資訊企業所重視之策略性智慧資本及其相關管理制度為何，以及有何異同，經整理分析，做出以下結論： 一、兩個案公司有共同重視之策略性智慧資本，共9項次分類及17項細項。 二、所採取之策略不同，兩家個案公司之策略性智慧資本亦有不同之處，因此策略會影響公司所欲創造、累積之策略性智慧資本。 三、採取不同策略之兩個案公司，由於所欲累積之策略性智慧資本各有異同，因此所採取的管理制度有相同處亦有不同處。 四、為累積策略性智慧資本，兩個案公司現行的管理制度雖已臻於完善，但仍有部分可改進之處。

Made available in DSpace on 2016-04-18T18:50:03Z (GMT). No. of bitstreams: 2 Joao Paulo Cavalcante Lima1.pdf: 2792912 bytes, checksum: 5e2dacb5ddc13342ab20c0100dee96df (MD5) Joao Paulo Cavalcante Lima2.pdf: 1725929 bytes, checksum: e89c44c30b15d52346ce7dc6d8c19041 (MD5) Previous issue date: 2010-08-03 / Fundo Mackenzie de Pesquisa / According to the Resource Based View (RBV), Human Resources (HR) are presented as a major factor in the search for competitiveness. Therefore, it is common to find studies that show people as valuable resources, rare, non-replaceable and non-imitable. Thus, people are considered, at least in discourse, such as Intellectual Capital, as scarce and hardly imitable, are seen as generators of value and therefore, as a strategic resource and source of competitive advantage. This study sought to identify those attributes relevant to the management of Intellectual Capital, according to the perception of managers of Sanofi Aventis Brazil from the perspective of the Resource Based View (RBV) in order to propose indicators for the management of these elements, aligned economic environment of the pharmaceutical industry. The research is a case study, supported by a protocol, and which held the triangulation of information obtained in the content analysis of interviews and statistical analysis of data obtained by questionnaire. Factor analysis was used for data reduction. The results showed that there is alignment between the perception of senior management with an insight into operational management. / De acordo com a Visão Baseada em Recursos (VBR), os Recursos Humanos (RH) são apresentados como um dos principais fatores na busca por competitividade. Diante disso, é freqüente encontrar-se estudos que apontam pessoas como recursos valiosos, raros, não-substituíveis e não-imitáveis. Assim, as pessoas são consideradas, ao menos no discurso, como Capital Intelectual, como recurso raro e dificilmente imitável, são vistas como geradoras de valor e, portanto, como recurso estratégico e fonte de vantagem competitiva. Este estudo buscou identificar quais são os atributos relevantes para a gestão do Capital Intelectual, de acordo com a percepção dos gestores da Sanofi Aventis Brasil sob a ótica da Visão Baseada em Recursos (VBR) de forma a se propor indicadores de gestão desses elementos, alinhado ao ambiente econômico de uma indústria farmacêutica. A pesquisa é um estudo de caso, apoiado em um protocolo, e para a qual realizou-se a triangulação das informações obtidas na análise de conteúdo das entrevistas e nas análises estatísticas dos dados obtidos com o questionário. Foi usada a análise fatorial para redução dos dados. Os resultados apontaram que existe alinhamento entre a percepção da alta gestão com a percepção da gerencia operacional.