No description available.

The definition for a culture of innovation (COI) is the perception of a company that prioritizes the advancement of new ideas that create value across all operations. On the face of it that seems a precious attribute for any company to nurture and exploit, but measuring and valuing a culture of innovation has proven elusive for corporations. There is a tendency to break down innovation into R&D, patents granted, and new product development and while these are all significant components of innovation a cultural definition is more encompassing of the entirety of a company and the financial results should be reflected in the financial performance as a whole. The research for this dissertation utilizes the CoreBrand Index® (CBI) quantitative research database and fields for the first time an inquiry about 160 large public companies among engaged but impartial observers about their perceptions of the culture of innovation. The findings are then correlated to the cash flow multiple (CFM), which is a firm-wide financial variable. Analysis evaluates whether COI is more or less predictive of the CFM than historical attributes in the CBI. This dissertation verifies past research by the author and extends the study into new and expedient pathways to measure, value and manage intangible assets.

Magistro baigiamajame darbe išanalizuota valstybės intelektinio kapitalo teorija ir valstybės intelektinio kapitalo vertės nustatymo modeliai. Remiantis išanalizuotais valstybės intelektinio kapitalo metodais ir intelektinio kapitalo teorinėmis prielaidomis buvo sudarytas valstybės intelektinio kapitalo vertinimo modelis. Naudojantis šiuo modeliu buvo apskaičiuotas 30 Europos valstybių 2006-2009 m. intelektinio kapitalo indeksas. Atlikti skaičiavimai leido nustatyti Europos valstybių intelektinio kapitalo vertę, atlikti šios vertės kitimo laike analizę, įvertinti intelektinio kapitalo ir BVP ryšį bei intelektinio kapitalo indeksą sudarančių kapitalų tarpusavio koreliaciją. / Master’s thesis analyses the national intellectual capital theory and national intellectual capital evaluation models. According to analysed intellectual capital evaluation models and theoretical assumptions the national intellectual capital evaluation model was composed. This model was used to identify intellectual capital value of 30 European countries in 2006-2009. The analysis of intellectual capital index tendencies was performed. Strong national intellectual capital correlation with GDP was identified also correlation of structural, human and intellectual capital were identified.

Dans le contexte économique mondial, l’économie virtuelle et le capital immatériel sont le champ privilégié de la création de valeur, de la différenciation et des gains de productivité. A l'échelle macro-économique c'est le principal moteur d’une croissance aux facteurs nouveaux. Le rôle croissant du capital immatériel pose aussi le problème de sa mesure par de nouveaux indicateurs pertinents, sa valorisation (monétaire et qualitative), son appréciation par les parties prenantes et de son influence sur la compétitivité. D’où notre proposition d’une normalisation ISO et d’un tableau de bord stratégique (prospectif) dans cette thèse. La situation actuelle de pilotage et de sa valorisation n’est plus satisfaisante. D’abord parce que les états financiers ne donnent qu’une valorisation partielle du capital immatériel. Ensuite parce qu’il n’existe ni de définition claire du concept ni de méthode reconnue et partagée pour assurer son pilotage. Enfin, en matière de valorisation et de reconnaissance, si les marchés financiers intègrent d'ores et déjà le capital immatériel dans la valorisation des entreprises, ils ne sont plus efficients car d’autres éléments comme la spéculation mondiale ont une incidence sur les cours des actions. Donc, la valeur de marché ne fournit pas de détail sur les composantes du capital immatériel (humain, marque, recherche et développement, brevets etc.), indispensable au pilotage dans ces économies de plus en plus virtuelles. / In the global economy, the virtual economy and intellectual capital are the privileged field of value creation, differentiation and productivity gains. At the macro level is the main engine of growth to new factors. The growing role of intangible capital also the problem of its measurement by new relevant indicators, its valuation (monetary and quality), its appreciation by stakeholders and its influence on competitiveness. Hence our proposal of an ISO standardization and an array of strategic edge (forward) in this thesis. The current situation steering and its valuation is no longer satisfactory. First, because the financial statements give only a partial valuation of intangible capital. Then because there is no clear definition of the concept or method recognized and shared to ensure its control. Finally, in terms of valuation and recognition, if financial markets already integrate and intangible capital already in the valuation of companies, they are more efficient because other factors such as global speculation affect the prices of actions. So, the market value does not provide details on the components of intellectual capital (human, brand, research and development, patents etc.), essential for driving in these economies increasingly virtual.

在持續不斷的知識創造成為現今企業成功的主要來源時，傳統的有形資產已不足以衡量一間公司所俱有的價值，反而更應注重企業的無形資產所形成的競爭優勢。為了應付劇烈的企業競爭，企業在過去十年不斷的增加在資訊科技基礎建設及資訊系統上的投資，而現在正是要重新思考這些屬於無形資產的資訊科技相關投資價值的時候。 本研究嘗試先期的分析，基於價值鏈(Porter, 1985)的概念，利用會計交易循環為基礎，透過發展和辨識企業整體資訊有機體 ( Enterprise-Wide Information Organism, EWIO) 來透視企業整體資訊流的機制，就如同分析活生生的個體一般，來報導企業營運中所使用的企業整體資訊系統價值。 為了診斷公司的競爭優勢，我們提出這個企業整體資訊組織分析方法，來辨識、評估聯絡管道與接觸點，以及其實作。企業整體資訊組織之分析方法含有四個步驟，依序為(1)定義企業內部、外部組織圖，(2)定義關鍵性的系統表，(3)定義關鍵性的功能表，(4)定義關鍵性的實作表。 最後，我們挑選了一家製造業的公司來展現我們的研究成果。 / When the continuous creation of knowledge becomes the source of the business success, the traditional tangible capital isn't affording to estimate the value of a company, in contrast, we should pay more attention to intangible capital in business competition. To cope with the intensified business competition, a firm’s spending on IT infrastructure and information systems has increased in the past decade that it is the time to retrospect on the value of the IT-related investment of intangible capital. This research attempts a preliminary analysis. Based on a value chain conceptual framework and the concept of accounting transaction cycles, we first put in perspective the mechanism of an enterprise-wide information flows through the enterprise-wide information organism (herein EWIO), an analogy of the organism of a living body, to report used by business operation via the development and identification. To diagnose a firm’s competitive advantage, it is better to have an analytic methodology to first identify all interesting linkages and points of contacts and then evaluate the practices of all these linkages and points of contact. Here we propose the EWIO analytical methodology to identify all interested linkages and points of contact, and their practices. There are four steps in the EWIO analytical methodology – (1) Identify (Inter- and Intra-) organization diagrams; (2) Identify interesting System tables; (3) Identify interesting Functionality tables; and (4) Identify interesting Practice tables. Finally, we do our method on a company of manufacturing to show the results of our research.

Made available in DSpace on 2016-04-25T16:44:19Z (GMT). No. of bitstreams: 1 Giuliano Piccioni Silvestre de Meroe.pdf: 1113833 bytes, checksum: fda9676050288b38540f317a7c4ae708 (MD5) Previous issue date: 2011-05-18 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Changes in economic scenarios, occasioned by the advent of information technology, and driven by the increasing pace of technological innovation, the socalled knowledge economy, puts knowledge as a decisive factor for the success of organizations in the principles of the XXI century. The new economy increasingly values the so-called intangibles - information, ideas, knowledge and intellectual production - which gives rise to organizations rethink their business models, adapting them to the demands of the new economic dynamics. The transition that we experience, challenges the assumptions of the industrial era, in which the measurement of success of organizations was based on the value of their property. Tangible goods are no longer the only reference value for organizations in the new context in focus. Organizations currently negotiating their intangible assets and leverage competitiveness through various components of intangible assets - intellectual property licensing, ownership of ideas and knowledge from outside organizations, externalization of their own ideas and internal knowledge. This picture of changes in contemporary society provides an environment for greater participation of stakeholders in the innovation process of organizations, and reflects an evolution in their business models to an open system, with more porous borders of organizations to the environment. The growing appreciation of the intangible capital - intangible assets, knowledge, ideas, intellectual property, etc. - and the use of IT tools are in two important vectors of the knowledge economy. The purpose of this study is to see whether companies that adopt a model within a collaborative logic, you get competitive advantage by becoming permeable to knowledge outside of their domain. Given this purpose, we will examine the concepts of innovation, will also be evaluated as the practice of a collaborative management model, proposed by Professor Henry Chesbrough, the scientist who coined the term open innovation. The implementation of this model, however, is linked to the organization's ability to strengthen its connections with other agents. For this reason, the study of social capital will be appropriate for this work because we see their relationship with this new management model. From this approach will be possible to understand that building a network of relationships between agents increases the fluidity in the exchange of knowledge, information and ideas among the participating actors. The interdependent relationship of support elements examined - the emergence of a new economy, intangible assets as the main component of value, capital, innovation, intellectual property - leads us to the conclusion that innovation is open on a model, potentially able to leverage competitive advantage for companies that fit into their busines models / As mudanças nos cenários econômicos, ensejadas com o advento das tecnologias de informação, e impulsionadas pela aceleração do ritmo da inovação tecnológica, na chamada economia do conhecimento, colocam o conhecimento como um elemento determinante para o sucesso das organizações, também nos princípios do século XXI. A nova economia valoriza cada vez mais os chamados bens intangíveis (informação, ideas, conhecimento e produção intelectual) o que dá vazão às organizações repensarem seus modelos de negócio, adaptando-os conforme as exigências da nova dinâmica econômica. A transição que experimentamos desafia os pressupostos da era industrial, na qual a mensuração de sucesso das organizações era fundamentada no valor de seus bens materiais. Os bens tangíveis não são mais a única referência de valor para as organizações no novo contexto. As organizações, atualmente, negociam os seus bens intangíveis e alavancam competitividade por de diversos componentes desses bens imateriais (licenciamento da propriedade intelectual, apropriação de ideas e conhecimentos externos às organizações; externalização das próprias ideas e conhecimentos internos). Esse quadro de transformações da sociedade contemporânea propicia um ambiente adequado para maior participação dos atores no processo inovativo das organizações, bem como reflete uma evolução em seus modelos de gestão, para um sistema aberto, com as fronteiras das organizações mais porosas ao meio ambiente e ao contexto. A valorização crescente do capital imaterial e o uso das ferramentas da Tecnologia de Informação constituem-se em dois vetores importantes da economia do conhecimento. A finalidade deste trabalho é verificar se as empresas que adotam um modelo inserido em uma lógica colaborativa obtêm vantagem competitiva ao tornarem-se permeáveis aos conhecimentos além de seus próprios e domínios. Para atender a esse fim, examinamos o conceito de Inovação, como a prática de um modelo de gestão colaborativo, proposto pelo Professor Henry Chesbrough: de inovação aberta. A implantação desse modelo, no entanto, está vinculada à capacidade da organização de consolidar suas conexões com os demais agentes. Por essa razão, o estudo do capital social será apropriado a este trabalho, pois verificamos sua relação com esse novo modelo de gestão. A partir dessa abordagem será possível compreender que a construção de uma rede de relacionamentos entre os agentes eleva a fluidez na troca de conhecimento, informação e ideas. O relacionamento interdependente dos elementos de apoio examinados (emergência de uma nova economia; os bens intangíveis como principal componente de valor; capital social; inovação, propriedade intelectual) leva-nos à concluir que a inovação aberta constitui-se em um modelo potencialmente capaz de alavancar vantagem competitiva para as empresas que o adaptarem a seus modelos de negócios