人力資本為智慧資本之根基，教育訓練與獎酬則是蓄積人力資本之重要要素。本研究針對一家知識密集產業公司，以個案研究法瞭解公司教育訓練以及獎酬制度之運行，並輔以內部問卷探討教育訓練與獎酬方式對人力資本之影響。研究結果發現： 1.教育訓練方式能正向影響人力資本，其中「工作輪調與代理」對人力資本的「管理能力」、「團隊合作與向心力」以及「專業與創新能力」有正向影響。「專案與師徒制」則能蓄積管理能力。 2.獎酬能促進教育訓練方式人力資本之蓄積，結果顯示「特殊表現獎酬」搭配「工作輪調與代理」能促進「管理能力」、「團隊合作與向心力」及「專業與創新能力」。「特殊表現獎酬」與「進修」搭配則能促進對「管理能力」，與「讀書會與圖書資源」搭配時則對「團隊合作與向心力」及「專業與創新能力」有正向影響。然而僅「調薪與績效獎酬」搭配「外訓」時對「團隊合作與向心力」較為不利。而「非財務性獎酬」搭配「工作輪調與代理」能蓄積「管理能力」以及「團隊合作與向心力」，搭配「內訓」時則能蓄積「團隊合作與向心力」；本研究結果有助於企業設計有效的教育訓練與獎酬方式達到更完整且效率的蓄積人力資本。 / Human capital is the fundamental element of intellectual capital. Training and rewards are essential factors for the accumulation of human capital. This study focuses on a knowledge-intensive company, using case study research to show how its training and reward systems work. This study is also supported by the questionnaire to explore the impacts of training and reward methods on human capital. The results are as follows: 1.Training has positive impacts on human capital. “Job rotation and substitute” positively affects “Management skills”, “Teamwork and cohesiveness”, and “Profession and innovation” of human capital. “Project and mentor” positively affects “Management skills”. 2.Rewards and training methods can improve huaman capital. “Spot awards” and “Job rotation and substitute” can improve“Management skills”, “Teamwork and cohesiveness”, and “Profession and innovation”. With “Spot awards”, “Advanced study” can improve “Management skills”. With “Spot awards”, “Reading group and library” can improve “Teamwork and cohesiveness” and “Profession and innovation”. With “Merit increase and pay for performance”, “External training” however have a negative impact on the “Teamwork and cohesiveness”. “Nonfinancial rewards” and “Job rotation and substitute” can improve“Management skills” and “Teamwork and cohesiveness”. With “Nonfinancial rewards”, “Internal training” can improve “Teamwork and cohesiveness”. Based on the results, human capital can be managed and accumulated more completely and efficiently by designing the effective training and rewards methods.

新經濟時代來臨，企業的財富以及獲利的來源不再侷限於有形的資產，而是來自能為企業帶來競爭優勢的一切知識、能力與人力的總和，以及與組織策略相呼應的運作體系，也就是所謂的「智慧資本」(intellectual capital)。智慧資本不僅對既存的經濟型態產生重大的影響也對財務報表的價值攸關性造成相當大的衝擊，揭露更多的攸關資訊已是未來的趨勢，然而公司、會計師及券商的立場不同，對於資訊揭露的項目、程度與方式亦可能存有差異，因此本研究便從公司、分析師及會計師三種不同的觀點來探討智慧資本相關資訊的揭露。 　　本研究針對智慧資本的四大構面，人力資本、內部組織資本、外部關係資本與創新資本，各自發展出15項衡量指標，並以公司、會計師及券商為問卷發送的對象，以探討智慧資本衡量指標的重要性、揭露可行性與可能的揭露途徑等三項議題。 　　本研究發現，在60項的智慧資本衡量指標中共有57項是重要的，且透過因素分析可將指標做進一步的彙整，包括「人力資本」的能力態度、學經歷、人才培育與考核獎酬，「內部組織資本」的工作環境、組織架構、系統運作與資訊投入，「外部關係資本」的業務關係、知名度與經營風險以及「創新資本」的研發能力、創新投入、技術掌握與開發新業務。就整體而言，公司、會計師及券商對指標重要性的判斷頗具共識，並無明顯差異。 　　在57項重要的指標中，共有29項揭露可行性高的指標與26項揭露可行性低的指標，其他2項則無明顯傾向。其中，可行性低之指標大多屬於難被適當地表達與客觀驗證者，而揭露可行性高之指標則大多屬於量化的資訊或是具有書面的憑證可供確認。此外，公司、會計師及券商對指標揭露可行性判斷的差異並非來自於意見的相左，而是對可行性高低程度的判斷有所不同。 　　至於在衡量指標可能的揭露途徑上，本研究發現會計師明顯較公司及券商傾向於自願性揭露，而券商對於指標強制性揭露的要求則比公司來的強烈。另外，指標揭露可行性的高低影響指標可能的揭露途徑，揭露可行性越高則越容易傾向於強制性揭露，反之則容易傾向於自願性揭露。 / Time of knowledge economy is coming. Wealth and profits of business come from not only tangible assets but also everything which can brings enterprises advantages including knowledge, abilities, human resources and operating systems. This is what called “Intellectual capital”. Intellectual capital makes a big impact on value relevance of financial statements. Disclosing more information is necessary but enterprises, CPAs and brokerage have different stands and opinions each other about items, degrees and ways of information disclosure. So this paper wants to explore disclosure of related information of intellectual capital from different angles. 　　Based on four dimensions of intellectual capital — human resources capital, internal organization capital, external relationship capital and innovation capital, a questionnaire is developed. This questionnaire includes four dimensions, 60 indicators (each dimension has 15 indicators) and three main questions — degree of importance of indicators, degree of indicators which can be disclosed adequately and adequate ways of disclosure (compulsive or voluntary). Questionnaires are sent to three different groups — enterprises, CPAs and brokerage. 　　The empirical results indicate that 57 out of 60 indicators are important and can be summarized to “ability and attitude”, “education and career”, “workforce education” and “examination and compensation” from “human resources capital”; “working environment”, “organization structure”, “operating system” and “information input” from “internal organization capital”; “business relationship”, “popularity”, and “business risk” of “external relationship capital”; “ability of research and development”, “innovation input”, “held technology” and “new business development” from “innovation capital”. In addition, Judgments on degree of importance of indicators do not have significant differences between enterprises, CPAs and securities. 　　In 57 important indicators, there are 29 indicators which can be disclosed adequately and 26 indicators which can not (the rest indicators do not have significant tendency). The indicators which can not be disclosed adequately are almost which can not be expressed well or verified objectively. The indicators which can be disclosed adequately are those numbered information or have objective verified documents. Differences between enterprises, CPAs and securities do not come from contrary opinions but different judgments on degree. 　　About adequate disclosing ways of indicators, CPAs tend to voluntary disclosure much more than enterprises and securities. Securities want more compulsive disclosures than enterprises. Whether an indicator can be expressed adequately will influence adequate disclosing ways of indicators. The more an indicator can be expressed adequately, the more tendencies of compulsive disclosure will have.

In an increasingly competitive environment an organisation‟s intellectual capital is the key to its ability to generate wealth. The intangibility of intellectual capital makes it difficult to replicate and therefore it is a crucial differentiator in the business environment. The objective of the research was to develop and test a model for the managing of intellectual capital. An examination of the literature provided the foundation for developing a model to illustrate the various facets an organisation must consider when managing intellectual capital. The Intellectual Capital Management Model specifies that management of intellectual capital is derived from the corporate vision and strategy. Three sources of intellectual capital – human capital, internal capital and external capital – contribute to the outcomes essential to differentiate the organisation in the marketplace. Within each of the three sources of intellectual capital, aspects of intellectual capital management were identified and described, according to the research literature. A case study approach was used to assess the extent to which an organisation was managing its intellectual capital. Nine chief executives of the independent business units in a large New Zealand company were interviewed to understand why and how they managed the company‟s intellectual capital. Additionally, 18 employees were interviewed and 44 employees were surveyed in a questionnaire, to determine their views about issues relating to intellectual capital, especially sharing knowledge within the company. Findings indicated that although most of the aspects of the Model were present in the company, conscious management of intellectual capital was not occurring. Metrics was one characteristic frequently mentioned in the literature, but not evident in practice. Behavioural changes and socialisation were two characteristics that emerged strongly from the interviews, but were not widely addressed in the literature. From the perspective of the theoretical model greater attention should be given to behavioural changes and the importance of socialisation; and from the view of the practice model, management needs to address the issue of metrics.

The purpose of this study is to research the relationships among leadership style, team cohesion, collective efficacy, organizational justice, and organizational capital. This study used the questionnaires as a measurement tool to research, and the questionnaires samples was drawn out from CSBC Corporation, Taiwan all engineers, managements, engineer assistants, and management assistants, the writer released 460 questionnaires to them, eventually ended up effective 375 questionnaires with 82.06% return rate. The findings are as follows. 1. The transformational leadership has positive influence on intellectual capital including human capital, structural capital, and social capital, and the transactional leadership have positive influence on structural capital, but have not any influence on human capital and social capital. 2. Team cohesion merely has partial medium on the relationships among transformational leadership, human capital and structural capital; Team cohesion has full medium on the relationships between transformational leadership and social capital. 3. Collective efficacy has full medium on the relationships between transformational leadership and human capital; Collective efficacy merely has partial medium on the relationships among transformational leadership, structural capital and social capital. 4. Organizational justice has full medium on the relationships between transformational leadership and human capital; Organizational justice merely has partial medium on the relationships among transformational leadership, structural capital and social capital.

According to a dominant discourse in contemporary writings and research, we are living in a Knowledge Economy where knowledge is seen as the pre-eminent resource and the key to success for individuals as well as organizations and nations. Consequently, much effort in management research has been dedicated to devising new concepts and theories such as the knowledge-based theory of the firm and the intellectual capital perspective, all premised on the assumption that knowledge work is somehow different from other forms of work. But what, actually, is knowledge work? And what is it that makes it so different? This dissertation represents an attempt to make some sense of this discourse. Research themes investigate the role of tangible and intangible dimensions of knowledge work and organizations. Particular attention is paid to organizational identity and the physical work environment. The notion of identity is central to the Knowledge Economy Rhetoric, while the physical setting is a neglected, but potentially important, aspect of knowledge work and identity construction. Various theoretical and methodological perspectives were applied throughout the research process to illuminate these themes. The thesis covers two empirical case studies; one of a small high-tech firm in the telecommunications sector as it developed a knowledge based strategy. The other study explored the relationship between the design of the office and identity construction in a large IT/management consulting firm. In addition, a study of the literature on the organizational category of knowledge-intensive firms was conducted to explore the dominant constructions of knowledge work within the research community. The results from these studies are presented in five papers. While addressing different questions, the papers all deal with some aspect of sensemaking of, or in, knowledge work. The first paper describes how the management team in the case company went through a process to make sense of the intangible dimensions of their organization. The second paper is a conceptual treatise outlining an alternative conceptualization of strategy for knowledge-intensive firms that emphasizes the importance of identity. Paper three provides an analysis of how the category of knowledge-intensive firms is used in the research literature and the consequences thereof. In paper four branding is analyzed as a management practice. The last paper discusses the role of emotion, ambivalence and embodied experience of the physical environment in identity construction. The exposition reflects further on the insights from this journey and what they entail for making sense of knowledge work. It is argued that a better understanding of knowledge work has to take the knowledge worker – the individual – as the starting point for theorizing. Taking this position requires us to scrutinize the theoretical perspectives that guide our conceptualizations of the knowledge worker. Theoretical perspectives are constructions that allow us to see certain things and not others. Current conceptualizations are, by necessity, extensions of earlier dominant perspectives or worldviews. Based on the findings from the empirical studies, an alternative perspective is proposed that takes the embodied experience of the knowledge worker as a point of departure. Implications of this perspective for conceptualizing and studying knowledge work are then discussed. / QC 20100917

To ensure quality patient care hospitals invest in nursing intellectual capital by allocating financial, human and material resources for nurses to acquire the knowledge and skills necessary to provide safe patient care. This study’s purpose was to test selected propositions of the middle-range theory of nursing intellectual capital which provides a conceptualization of the influence of nurses’ knowledge, skills and experience (nursing human capital) to patient and organizational outcomes. The theory was systematically developed after a critical review of the literature. It proposes that nursing human capital (registered nurses’ experience, and knowledge and skills acquired from continuing professional development including university courses, conferences, workshops, in-services, specialty certification) is related to variables within the work environment (nurse staffing, employer support for nurse continuing professional development), which in turn, is associated with the quality of patient care (adverse events) and the recruitment and retention of nurses. The theory also proposes that nursing structural capital, nursing knowledge available within practice guidelines, is associated with the quality of patient care. A cross-sectional design was used to test the proposed relationships. The study took place in 6 acute care hospitals in two provinces of Canada. Financial, human resource and risk management data were collected from hospital departmental databases and a survey of unit managers. Data from 91 inpatient units were used with structural equation modeling to test the theory’s propositions. The results indicated that nurses’ knowledge and skills represented by the proportion of RNs with degrees and proportion of RNs with specialty certification were directly associated with low hospital-acquired infection rates. Nurse experience, measured as mean years RN professional experience and RN unit tenure, was found to be significantly related to higher RN recruitment and retention. The proportion of RNs with degrees was found to partially mediate the influence of nurse staffing on hospital-acquired infections. The results provide preliminary evidence of the association of nursing intellectual capital with patient and organizational outcomes. The findings may assist administrators with fiscal and human resource decision-making related to the education of nurses within acute care hospitals, and professional organizations with policies governing nursing education and continuing professional development.

To ensure quality patient care hospitals invest in nursing intellectual capital by allocating financial, human and material resources for nurses to acquire the knowledge and skills necessary to provide safe patient care. This study’s purpose was to test selected propositions of the middle-range theory of nursing intellectual capital which provides a conceptualization of the influence of nurses’ knowledge, skills and experience (nursing human capital) to patient and organizational outcomes. The theory was systematically developed after a critical review of the literature. It proposes that nursing human capital (registered nurses’ experience, and knowledge and skills acquired from continuing professional development including university courses, conferences, workshops, in-services, specialty certification) is related to variables within the work environment (nurse staffing, employer support for nurse continuing professional development), which in turn, is associated with the quality of patient care (adverse events) and the recruitment and retention of nurses. The theory also proposes that nursing structural capital, nursing knowledge available within practice guidelines, is associated with the quality of patient care. A cross-sectional design was used to test the proposed relationships. The study took place in 6 acute care hospitals in two provinces of Canada. Financial, human resource and risk management data were collected from hospital departmental databases and a survey of unit managers. Data from 91 inpatient units were used with structural equation modeling to test the theory’s propositions. The results indicated that nurses’ knowledge and skills represented by the proportion of RNs with degrees and proportion of RNs with specialty certification were directly associated with low hospital-acquired infection rates. Nurse experience, measured as mean years RN professional experience and RN unit tenure, was found to be significantly related to higher RN recruitment and retention. The proportion of RNs with degrees was found to partially mediate the influence of nurse staffing on hospital-acquired infections. The results provide preliminary evidence of the association of nursing intellectual capital with patient and organizational outcomes. The findings may assist administrators with fiscal and human resource decision-making related to the education of nurses within acute care hospitals, and professional organizations with policies governing nursing education and continuing professional development.

In recent years, companies are facing fierce competition and fast advancement of information technology (IT); thus, how to enhance corporate performance and obtain competitive advantage through IT investment in this dynamic environment has become an important issue for academia and businesses. Investigating the impact of corporate IT investment strategy on business performance need an effective performance measurement tool that help organization on the correct objective. We suggested that evaluate business performance through human development, customer management and benchmark management could improve the shortcomings of traditional evaluation tools. This paper referred intellectual capital and included a review of the latest literature on performance measurement and consolidated these findings, examining the interrelationships and the interaction effects among intellectual capital components and organizational performance. Based on intellectual capital and complementary assets theory, we proposed a model with regard to how IT investment strategy impact to business performance. This paper used data envelopment analysis comparing the efficiency of IT investment in information-intensive service industries and used path analysis investigating the relationship of measurement indicators; these analysis is used as the basis of research model of this paper. Since there is time delay in the transfers from IT investment to the market performance, the impact of IT investment on market performance is a problem involving dynamic complexity. Thus, from the perspective of long-term, non-linear, closed-loop causality, this study developed a computerized system dynamics model to analyze the dynamic relationships between corporate IT investment strategy and business performance in information-intensive service industries. The results of this study provided several important implications for IT investment management research and practice. The paper helps managers understand better the dynamic interrelationships in organization design and, in particular, the interrelationships between an organization¡¦s profitability (both short-term and long-term) and investment in human competence, internal process and innovation and relationship building measures with customers. The proposed system dynamics model also provided IT managers with a useful decision support tool for evaluating different IT investment strategies.

Bakgrund och problem: Marknadsutvecklingen mot ett tjänstesamhälle medför att medarbetarna idag har en mer betydande roll inom organisationer. Företag har olika behov av resurser, däremot är brist på finansiering ett hinder för tillväxt. Litteraturen illustrerar en problematik i bankernas kreditbedömningsprocess av dagens alltmer immateriella företag, då flertalet tillgångar utelämnas i den traditionella redovisningen. Sedan Skandia på 90-talet åskådliggjorde organisationens intellektuella kapital genom extern rapportering har det tagits fram flera modeller för att värdera företags immateriella tillgångar. Forskare argumenterar således för att det finns ett behov av förnyelse inom redovisningen då informationsasymmetrin kan orsaka felbedömningar av ett företags framtida potential. Syfte: Syftet med studien är att beskriva och diskutera hur det intellektuella kapitalets olika faktorer värdesätts när tjänsteföretag ansöker om kredit. Avsikten är därmed att undersöka vilka faktorer som kreditgivaren anser mest betydelsefulla i kreditbedömningsprocessen. Metod/Empiri: Empirisk data har insamlats genom intervjuer med sex verksamma kreditgivare från fem olika banker. För att urskilja kreditgivarnas varierande bedömning av det intellektuella kapitalets olika beståndsdelar/faktorer har även en mindre enkätundersökning genomförts. Genom denna ville vi åskådliggöra ett abstrakt begrepp på ett mer konkret och mätbart sätt utifrån studiens teoretiska referensram. Slutsatser: Samtliga banker som medverkat i studien menar att ett företags intellektuella kapital är en förutsättning för att beviljas kredit. Resultatet från undersökningen med fem banker visar att humankapitalet är den primära faktorn inom intellektuellt kapital som kreditgivarna utvärderar. För ett nystartat tjänsteföretag räcker det inte med att presentera en lovande affärsplan eller hållbart finansiellt underlag, då bankerna i olika grad värderar entreprenörens erfarenheter och förmåga att förverkliga idén. / The market development to a more service based economy resulting in employees more important role in organizations. Companies have different need of resources, but financing is detected as a crucial factor for growth. The literature illustrates the problems in the banks' credit assessment process in today's increasingly immaterial companies, as most assets are omitted in the traditional accounting. Therefore researchers argue that there ́s a need for renewal, because the information asymmetry can cause misjudgment of a company's future potential. To describe and visualize how the intellectual capital ́s factors is valued when a service business applying for bank funding, the empirical data was obtained through interviews with six effective creditors from five different banks. All banks in this study clearly show that a company's intellectual capital is a precondition for being granted credit. The results from the survey indicate that human capital is the primary factor of intellectual capital that lenders evaluate in their credit assessment. But still, a company is not allowed to report the human capital as an asset in their accounting.

Knowledge Management (KM) helps extend the knowledge of individuals or groups across organisations in ways that directly affect performance. Further, it is a formalised and integrated approach to identify and manage an organisation's knowledge assets. The study is an exploratory investigation of the implementation of IT-based Knowledge Management Systems. It is also a comparative study of the Kuwait and UK public sectors with the specific aim of building a best practice model for KM implementation in conjunction with IT. This includes examination of the relevant literature, a comprehensive analysis of case studies of KM implementation in 91 organisations presented in the literature, in order to arrive at the most critical factors of KM implementation and their degree of criticality, and an exploratory survey of 68 organisations both in the UK and Kuwait relating to their experiences in implementing initiatives such as KM and the role of IT in that process. In view of the intensive and extensive data for interdependence relationships between variables, statistical techniques were used, and in-depth studies of 16 leading organisations, to understand how the KM implementation processes and the critical factors identified were addressed and implemented. This study identifies critical factors of success in KM domain that applicable to Kuwaiti organisations. These factors were categorised under four different headings: (1) Technology, (2) KM processes, (3) Change management, (4) Top management commitment. A generic holistic model for effective KM implementation is proposed.