Questo lavoro di ricerca poggia sulla solida convinzione che sia necessario un salto di qualità sia negli investimenti in capitale intellettuale che nelle pratiche di gestione manageriale, al fine di attivare un processo di crescita di lungo corso che duri nel tempo. Dal momento che l'economia della conoscenza riveste una sempre maggiore importanza, questo studio ha verificato gli effetti che le pratiche HR e le capacità di rinnovamento possono esercitare sul capitale intellettuale al fine di creare un vantaggio competitivo sostenibile. Il modello adottato ha considerato il capitale intellettuale come la somma di tre componenti: capitale umano, capitale relazionale e capitale strutturale. In un ambiente dinamico, come l'attuale, il capitale intellettuale può essere il fattore chiave per ottenere un vantaggio competitivo sostenibile, dal momento che è raro, di valore e difficile da imitare o sostituire. Per questa ragione, il presente studio ha esaminato gli elementi decisivi per la gestione del capitale intellettuale in un ambiente competitivo turbolento valutando l'impatto delle componenti del capitale intellettuale sulla soddisfazione dei dipendenti e la qualità del servizio. I dati analizzati nell'ambito di questa ricerca sono stati raccolti attraverso questionari a cui hanno risposto varie realtà operanti nel settore finanziario in Italia e alcuni dei loro partner, operanti nel settore ICT, specializzati in attività ad alta intensità di capitale umano come lo sviluppo di applicazioni informatiche. Sono state individuati alcuni importanti risultati. In primo luogo, le capacità di rinnovamento mediano la relazione tra le pratiche HR e le componenti del capitale intellettuale. In secondo luogo, il capitale umano ha un impatto positivo diretto sulla qualità del servizio. In terzo luogo, il capitale strutturale influenza positivamente la soddisfazione dei collaboratori. Quindi, la soddisfazione dei collaboratori e la qualità del servizio sono alimentati e sostenuti da differenti fattori chiave: il capitale strutturale e il capitale umano rispettivamente. Da una prospettiva pratica e manageriale questi risultati sono molto interessanti al fine di deliberare l'allocazione delle risorse aziendali per ottenere delle configurazioni di capitale intellettuale efficaci. Le ricerche future potrebbero indagare i contribuiti dei differenti portatori d'interesse sugli antecedenti e conseguenti del capitale intellettuale valutando la capacità di produrre valore e, come conseguenza, la soddisfazione dei portatori d'interesse adottando un approccio di tipo managing-for-stakeholders. I fornitori e i clienti rivestono un ruolo centrale nelle dinamiche aziendali e per questo meritano particolare attenzione negli studi che saranno svolti nel prossimo futuro. / This work is rooted in the conviction that our economies need both better investments in intellectual capital and better management practices in order to achieve higher long-term growth. Starting acknowledging the increasing importance of the knowledge economy phenomenon, this study assessed the effects that HR practices and renewal capability can exert on firm’s intellectual capital in order to create a sustainable competitive advantage. The adopted model has considered intellectual capital as the sum of three components: human capital, relational capital and structural capital. In a dynamic environment, such as today’s competitive arena, intellectual capital can be the key factor to obtain a sustainable competitive advantage, because it is rare, valuable and difficult to imitate or substitute. For this reason, the present study has examined the key drivers to manage intellectual capital in a turbulent environment evaluating the impact of firm’s intellectual capital components on employees’ satisfaction and service quality. This research has gathered data through surveys of various Italian business units operating in the financial sector and some of their ICT partners specialised in human capital-intensive activities such as software development. A set of findings has been generated. First, renewal capability mediates the relationships between HR practices and all intellectual capital components. Second, human capital has a direct positive relationship with service quality. Third, structural capital has a direct positive relationship with employees’ satisfaction. Hence, employees’ satisfaction and service quality are nurtured and fostered by different crucial drivers: structural capital and human capital respectively. From a managerial and practical perspective these findings are very interesting in order to deliberating the allocation of firms’ resources to obtain effective intellectual capital configurations. Future researches may investigate the contributions of different stakeholders to the antecedents of intellectual capital as well as the contributions to its consequences in order to produce value and, in turn, stakeholders’ satisfaction adopting a managing-for-stakeholders approach. Suppliers and customers play a central role and for this reason they deserve particular attention in future studies.

p. 1 - 159 / Submitted by Santiago Fabio (fabio.ssantiago@hotmail.com) on 2013-01-16T19:55:30Z No. of bitstreams: 1 gggggg.pdf: 1451452 bytes, checksum: 8dc3b0023ed9f1932169d07d03967420 (MD5) / Made available in DSpace on 2013-01-16T19:55:30Z (GMT). No. of bitstreams: 1 gggggg.pdf: 1451452 bytes, checksum: 8dc3b0023ed9f1932169d07d03967420 (MD5) Previous issue date: 2009 / A pesquisa tem como objetivo analisar os efeitos da terceirização para a Gestão do Conhecimento em uma estrutura administrativa de desenvolvimento de sistemas em tecnologia da informação, no setor público. Esta perspectiva abrange o entendimento sobre os mecanismos da gestão do conhecimento e o papel dos profissionais de tecnologia da informação na Organização, na Área e no ciclo de desenvolvimento de sistemas; busca analisar os ativos intangíveis representados pelo capital estrutural, de relacionamento e intelectual e o modelos de terceirização utilizados na Secretaria da Fazenda, Órgão integrante da Administração Pública Direta do Estado da Bahia, para a contratação de desenvolvimento e manutenção de sistemas em tecnologia da informação. O trabalho está fundamentado por um quadro teórico, baseado nos conceitos sobre gestão do conhecimento e seus ativos intangíveis, sobre a terceirização, os modelos e restrições legais no âmbito público e o contexto organizacional da tecnologia da informação, tendo como foco o desenvolvimento de sistemas. Foi realizada uma pesquisa de campo aplicada, na qual se abordou o problema como um estudo de caso exploratório e de cunho quali-quantitativo, privilegiando um entendimento analítico e suportado por observação, pesquisa documental e entrevistas efetuadas com o superintendente, diretor, gerentes, líderes de sistemas e gestores de sistemas da Secretaria da Fazenda do Estado da Bahia (SEFAZ-BA). O instrumento de pesquisa utilizado baseia-se em Rossatto (2003), que propõe três constructos: capital estrutural, capital de relacionamento e capital intelectual. Foram aplicados questionários seguindo o enquadre desses constructos e as respostas foram categorizadas e analisadas. Os resultados encontrados indicam a necessidade de uma efetiva gestão dos ativos intangíveis, apresentam os efeitos gerados pela terceirização nas fases do ciclo de desenvolvimento de sistemas e como o modelo de terceirização atual tem contribuído para o escape do conhecimento da Instituição e entrega de serviços em desacordo com o prazo e qualidade. Traz também contribuições de melhoria tendo em perspectiva o ambiente de desenvolvimento de sistemas e o processo “fim a fim” de gestão das demandas em tecnologia da informação. / Salvador

This qualitative multiple case study aims to describe the experiences of two Black women who chose to leave the classroom and transition to other roles within the field of education. Using metaphorical analysis, this study employed the four-capital theoretical framework. This framework connects human capital, structural capital, social capital, and positive psychological capital as factors related to teacher attrition and retention. This study illustrates how the participants' experiences fit into the four-capital theoretical framework and highlights the metaphors the participants use to describe their transition. The researcher conducted two semi-structured open-ended interviews in which the participants were asked to describe their experiences in the classroom as well as their experiences in their new positions. The researcher analyzed the metaphors used by the participants and categorized their responses based on the four capitals. The identified metaphors offered a vivid description of the participants' experiences. The results indicated that although the experiences of the participants are similar to those found throughout the literature, the four-capital theory helps describe their experiences more holistically. Rather than having isolated reasons for leaving the classroom, the attrition of the participants can be explained by examining the interconnectedness of the various capitals. These findings suggest that teacher retention and attrition be studied by looking at a variety of causes as opposed to isolated factors.

Titel: Svenska företags redovisning av intellektuellt kapital i spåren av covid-19-pandemin -En kvantitativ studie av 120 börsnoterade företag Nivå: Examensarbete på grundnivå (kandidatexamen) i ämnet företagsekonomi Författare: Hanna Lindström och Saga Djäkner Handledare: Jan Svanberg Datum: 2023 - maj Syfte: I början av år 2020 drabbades världen av en pandemi som haft betydande påverkan på stora delar av samhället, såväl människor som företag. I svåra ekonomiska tider kan företagen behöva framhäva andra kvalitéer inom bolaget än de finansiella. Tidigare forskning visar hur redovisningen av intellektuellt kapital ökat under ekonomiska kriser, som finanskrisen eller generellt under en lågkonjunktur. Vi såg därför en möjlighet att bidra till att fylla ett kunskapsgap och undersöka om covid-19-pandemin har fått företagen att öka eller minska sin redovisningsmängd av intellektuellt kapital. Syftet med studien är därmed att utifrån finansiella rapporter undersöka om den frivilliga redovisningen av intellektuellt kapital i svenska börsnoterade företag har minskat eller ökat på grund av covid-19-pandemin. För att uppfylla syftet har vi formulerat två frågeställningar som vi besvarat i studien. Metod: Metoden vi har tillämpat i denna studie är en kvantitativ metod. En innehållsanalys har använts genom ett index av sökord och kodning. Därefter har det genomförts en korrelationsanalys mellan de oberoende variablerna bransch och företagsstorlek. Därefter har vi utfört två multipla regressionsanalyser mellan beroende variablerna (redovisningsmängd 2019 samt 2021) och de oberoende variablerna. Datan för studien har samlats in genom Nasdaq där studien har begränsats till svenska företag noterade på Stockholmsbörsen som har sina årsredovisningar tillgängliga på engelska för år 2019 respektive 2021. Resultat och slutsats: Slutsatsen för studien är att redovisningen av intellektuellt kapital har ökat mellan år 2019 och 2021. Det går däremot inte att fastställa att ökningen är helt eller delvis på grund av coronapandemin. Studien påvisar ett statistiskt säkerställt samband mellan företagens storlek och deras benägenhet att redovisa intellektuellt kapital. Ett statistiskt säkerställt samband fanns däremot inte mellan branschen respektive företag var verksam i och deras redovisningsnivå av intellektuellt kapital. Examensarbetets bidrag: Studiens resultat anser vi kan hjälpa företag att få en ökad kunskap om ämnet intellektuellt kapital och därtill hur redovisningen av fenomenet kan utgöra en fördel för företagen, speciellt under en finansiell kris. Förslag till fortsatt forskning: Baserat på studiens resultat ser vi en möjlighet för framtida forskning att bygga vidare på vår studie och utföra en kvalitativ studie där företagen själva får motivera anledningen bakom ökad redovisningsnivå av intellektuellt kapital. Ännu ett förslag till framtida forskning är att undersöka om det finns ett samband mellan försämrad lönsamhet och högre redovisningsnivå av intellektuellt kapital. / Title: Swedish companies level of disclosure regarding intellectual capital in the wake of the covid-19-pandemic - A quantitative study of 120 listed companies. Level: Student thesis, final assignment for Bachelor Degree in Business Administration. Author: Hanna Lindström and Saga Djäkner Supervisor: Jan Svanberg Date: 2023 - May Aim: Early year 2020, the world experienced the beginning of a pandemic. Since then, this pandemic has had a major influence in the life of both humans and cooperations. Companies were forced to adjust their way of doing business, creating safe working environments but also cutting down operations and workforce. At the same time, a crisis could also mean a need to highlight other qualities than just financial, as the latter tends to underperform. Previous research has proven an increase in the level of disclosure of intellectual capital following a financial crisis. This pandemic could be seen as a new phenomenon, therefore we found a possible knowledge gap to fill by examining if the covid-19-pandemic affected the level of disclosure regarding intellectual capital. The purpose of this study is therefore to investigate, based on annual reports, whether the voluntary intellectual capital disclosure of Swedish listed companies has increased or decreased due to the covid-19-pandemic. To fulfill our purpose, two research questions were defined and later on answered.  Method: We applied a quantitative method with the data collected from companies on Nasdaq Stockholm. A content analysis were performed by using indexes of keywords and coding. We carried out a correlation analysis between the independent variables in order to facilitate a multiple regression analysis of the disclosure level due to size or industry in 2021 as well as 2019. The study has been limited to listed Swedish companies that have had their annual reports for 2019 and 2021 available in English. Results and conclusions: We found that the disclosure level of intellectual capital increased from 2019 to 2021. Although it cannot be determined that the increase is entirely or partly due to the covid-19-pandemic. The study shows a statistically reliable relationship between the size of the companies and their disclosure level of intellectual capital. However, a statistically reliable relationship could not be found between the companies disclosure level and theindustries they operate in. Contribution of the thesis: We believe that the results of the study could help companies gain an increased knowledge of the subject of intellectual capital and, in addition, how the disclosing level could act as an advantage for companies, especially during a financial crisis. Suggestions for future research: Based on the result of this study, we see an opportunity for future studies to conduct a qualitative study where the companies themselves can explain the reason behind the increased disclosure level of intellectual capital. Another suggestion may be to examine whether there is a relationship between declining profitability and a higher level of intellectual capital disclosure.

Актуальность обращения к оценке вклада интеллектуального капитала в добавленную стоимость объясняется тем, что в современной экономике и для ученых, и для компаний приоритетным становится вопрос о том, как и в какой степени, интеллектуальный капитал влияет на деятельность компании, и чего можно добиться, обладая таким знанием, чтобы улучшить ее финансовые показатели. Целью магистерской диссертации является развитие теоретических и методических положений об интеллектуальном капитале, способах измерения его вклада в результаты деятельности фирмы для разработки модели управления интеллектуальной добавленной стоимостью. Анализ основывался на изучении научно-периодической литературы, изучении существующих методик оценки интеллектуального капитала и интеллектуальной добавленной стоимости. В качестве источников информации использовались нормативно-правовые акты, база публикаций Российского индекса научного цитирования, представленная на ресурсе Elibrary, данные статистики по тематике исследования, данные бухгалтерской (финансовой) отчетности и внутренние документы исследуемого предприятия. В ходе написания магистерской диссертации была разработана модель управления интеллектуальной добавленной стоимостью на промышленном предприятии, базирующаяся на процессном подходе и по методике VAIC Пулика, отличительной особенностью которой является декомпозиция базовых бизнес-процессов, расчет интеллектуальной добавленной стоимости предприятия. Данная модель позволяет сосредоточить внимание на управлении интеллектуальным капиталом и его влиянии на добавленную стоимость, повышая тем самым обоснованность принимаемых управленческих решений, направленных на повышение прибыльности и конкурентоспособности предприятия. В результате апробации разработанной модели были предложены алгоритмы принятия решений по управлению интеллектуальной добавленной стоимостью на каждой фазе управленческого цикла бизнес-процессов. / The relevance of referring to assessing the contribution of intellectual capital to value added is explained by the fact that in the modern economy, both for scientists and companies, the priority is the question of how and to what extent intellectual capital affects the company's activities, and what can be achieved with such knowledge to improve its financial performance. The purpose of the master's thesis is the development of theoretical and methodological provisions on intellectual capital, ways to measure its contribution to the results of the company to develop a model of intellectual value added management. The analysis was based on the study of scientific-periodic literature, the study of existing methods for assessing intellectual capital and intellectual value added. The sources of information were the regulatory legal acts, the base of publications of the Russian Science Citation Index, presented on the Elibrary resource, statistical data on the subject of the research, data of the accounting (financial) reporting and internal documents of the enterprise under study. During the writing of the master's thesis, a model of management of intellectual value added at an industrial enterprise was developed, based on the process approach according to the method of VAIC Pulika, a distinctive feature of which is the decomposition of basic business processes, the calculation of intellectual value added enterprise. This model will focus on the management of intellectual capital and its impact on value added, thereby increasing the soundness of management decisions to increase the profitability and competitiveness of the enterprise. As a result of testing the developed model, decision-making algorithms for intellectual value added management were proposed for management at each phase of the management cycle as a set of business processes. As a result of approbation of the developed model, measures were proposed for the management of intellectual value added for management at each phase of the management cycle as a business process.