Studien bidrar till en fördjupad förståelse rörande delkomponenterna inom dimensionerna samt varför hantering av intellektuellt kapital är av vikt inom tjänstesektorn. Genom den presenterade teorisyntesen går det att påvisa att en hantering av intellektuellt kapital i stort bidrar till synergieffekter inom delkomponenterna som i sig bidrar till framgång inom företaget. Vi vill även lyfta fram det teoretiska bidrag som presenterats där vi anser att ett större fokus bör läggas på att lyfta fram vikten hos dimensionen strukturellt kapital och dess delkomponenter för en användning som styrningsverktyg i kontext med resterande dimensioner. / The study contributes to a deeper understanding of the subcomponents within the dimensions including why management of intellectual capital is important in the service sector. Through the presented theory synthesis, it is demonstrated that management of intellectual capital contributes largely to synergy effects within the subcomponents, which in itself contributes to success within the company. We also want to highlight the theoretical contribution presented in which we feel that a greater focus should be placed on highlighting the importance of the dimensions within structural capital and its subcomponents for the use as a management tool in context with the remaining dimensions.

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.

This study examines the intellectual capital (IC) disclosure practices in the annual reports of 100 listed UK firms selected from sectors considered to be IC-intensive. It also investigates the possible determinants of such disclosure practices from the three perspectives of corporate governance structure, company characteristics and market factors. IC disclosures were captured using content analysis, and were measured by a disclosure index, supported by word count and percentage of word count metrics to assess the variety, volume and focus of IC disclosure respectively, at both overall and subcategory levels. The presentational formats and locations of IC disclosures were also recorded. The results indicate that the UK firms sampled provide considerable IC information in their annual reports, mainly in text form, with popular use of numerical information, while the use of graphs and pictures for many IC elements remains low. The distribution of IC disclosures, captured in three categories, varies by the three measures of disclosure applied. IC information was found in virtually all sections of the annual report and was most concentrated in the Operating and Financial Review section. IC terms typically used in the academic literature do not feature in the sampled annual reports. The results of the statistical analyses based on the three measures of IC disclosure indicate significant associations with a number of corporate governance factors (i.e. board composition, share concentration, audit committee size and frequency of meeting, board directors¿ shareholding, audit committee directors¿ shareholding, and board directors with cross-directorships), company characteristics (i.e. firm size, profitability, and listing age), and market factors (i.e. `hidden value¿, share price volatility, share turnover, and multiple listing). These findings offer support for a number of theories, such as information asymmetry, agency and signalling theory. The influence of these explanatory factors on human, structural and relational capital disclosures, based on all three disclosure measure metrics, as well as on the format of IC disclosure, was also explored. The study also finds that its IC framework is more effective than a less detailed framework used in prior studies for the purpose of examining IC disclosure practice and its determinants. The study contributes to the further advancement of the state of knowledge in relation to IC disclosure both empirically and methodologically. It provides information users, preparers, regulatory bodies and academics with a state-of-the-art understanding of IC disclosure practices in the annual report. The transparent content analysis process enables future replication and comparison of results. The rigorous measurements of IC disclosure, the greater specificity of disclosure about the location and presentational format, and the more detailed IC research framework can be usefully applied by other studies. By examining the relationship between explanatory factors and IC disclosure, it helps shareholders and other groups of information users as well as the regulatory bodies to identify factors that may encourage IC disclosure in the annual report.

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.