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Intellectual capital as competitive advantage of firms within a socio-cultural context :Bong, Robert. Unknown Date (has links)
Thesis (PhDBusinessandManagement)--University of South Australia, 2005.
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The HKSAR knowledge-based economy promotion and inclusion /Lam, Man-wing, Edwin. January 2006 (has links)
Thesis (M. P. A.)--University of Hong Kong, 2006. / Title proper from title frame. Also available in printed format.
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An investigation of the effects of intellectual capital on innovations in the Egyptian banks : the mediating role of organisational capitalElsetouhi, Ahmed January 2014 (has links)
This research aims to analyse the direct and indirect effects of human capital, social capital and customer capital on the different types of innovations via organisational capital in the service sector. It also examines the interaction among the different types of innovations including product, process and organisational innovations and tests the role of human capital, social capital and customer capital in supporting organisational capital. This research employs the first stage of Actor Network Theory named problematisation to justify the research model. This study adopts a positivism philosophy, a deduction approach and a quantitative method as the research methodology. Hence, a questionnaire was used to gather data from 198 managers in the Egyptian banks (54% response rate). Structural Equation Modelling by Partial Least Square (warp PLS 3.0) was applied to test the research hypotheses. The research findings indicate that product, process and organisational innovation are positively associated with organisational capital. It is found that social capital and human capital have direct and indirect positive effects on both product and organisational innovation via organisational capital. It appears that social capital and human capital do not have a direct influence on process innovation whereas organisational capital fully mediates the relationship between social capital, human capital and process innovation. The study explores the direct and indirect positive effects of customer capital on three types of innovation through organisational capital. Additionally, organisational innovation has a positive relation with process and product innovation, which is significantly associated with process innovation. The most significant influence of intellectual capital is on product innovation, followed by organisational innovation, whereas the least significant influence is on process innovation. Moreover, the results also show that there are no significant differences between the public and private banks in terms of the path coefficients. The effect size of organisational capital on product and process innovation in the private banks is substantially larger than it is in the public banks. In the same way, the private banks have relatively larger effect sizes for human capital on product and process innovation via organisational capital than those in the public banks. Unexpectedly, in the public banks, the positive effect size of customer capital on product and process innovation via organisational capital is larger than it is in the private banks. This study has contributed to intellectual capital, innovation and service sector literature. It explores many benefits for the managers of the banks. It suggests that they should view intellectual capital as a catalyst for the different types of innovations. For example, banks should maintain and promote social connections amongst their employees to support innovation and to foster the cohesion of informal organisation.
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Intellectual Capital Disclosures: The effect of mandatory Integrated ReportingPetersen, Herman, Svensson, Joacim January 2016 (has links)
Purpose – The purpose of this thesis is to investigate how mandatory obligation to follow the International <IR> Framework while producing the corporate reports influence the intellectual capital disclosures in the reports. Research design – The study uses a disclosure scoreboard to score a selected sample of annual reports depending on whether it disclose intellectual capital information or not. The sample consists of companies listed in South Africa were it is mandatory to follow the integrated reporting framework and companies listen in Sweden where it is not mandatory to produce an integrated report. Empirical results and conclusion – The results of this thesis indicates that the mandatory use of the International <IR> Framework have an impact on the amount of intellectual capital disclosures. Further it concludes that higher level of compliance with the framework further increases the intellectual capital disclosure. Contribution – This study has been an early step towards concluding whether the use of integrated reporting has any effect on the amount of intellectual capital information disclosed in companies’ annual report.
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Understanding the Role of Knowledge Integration Between Users and Developers in ISD Project: An Intellectual Capital PerspectiveLo, Chiao-Fang 19 July 2010 (has links)
Information system development (ISD) has long been treated as the process that system developers craft an artifact to support business operation based on their special expertise. However, a significant portion of projects still have failed because the developed outcome cannot fit users¡¦ needs. An emerging internal service concept indicates that, by treating ISD as one type of service, the requirement definition can be viewed as a knowledge integration process in which users and developers integrate their own knowledge to develop the new knowledge to counter problems faced by business. By incorporating this concept into research design and taking intellectual capital perspective into account, this study proposed a model to examine the antecedents and consequences of knowledge integration between users and developers.
An empirical survey methodology is applied and we use PLS to test the research model. The results showed that user-IS developer knowledge integration can benefit project performance, and human capital, relational capital and structural capital increase the effectiveness of knowledge integration, indicating the important mediating role of knowledge integration. Furthermore, the result also found that the relational capital plays a moderating role between human capital and knowledge integration.
In sum, differing form prior research that focused on separate and different perspective on user-IS developer knowledge integration, this study proposed a comprehensive model to explore the antecedents of knowledge integration. The implications toward academic and practitioner are also provided.
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Intellectual capital and equity valuationTsai, Ching-chen 07 June 2005 (has links)
With the coming of knowledge economy, intellectual capital has become the most important sources of competitiveness. Because intellectual capital lacks uniform valuation and has nonconformity with the definition of GAAP intangible assets, most intellectual capital can¡¦t be presented in financial reports. If we can consider intellectual capital in business valuation, we can assess firm¡¦s intrinsic value more exactly. So this study is based on Ohlson (1995) model to examine the value relevance of human capital (human assets), structural capital (R&D assets) and relational capital (advertising assets).
The empirical evidence shows that (1) human assets, R&D assets and advertising assets have significant positive relation with market value of firms, (2) the Ohlson (1995) model including the three assets components has greater value relevance, (3) the effect of human assets, R&D assets and advertising assets on business valuation are different among industries.
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noneWang, Jheng-Jie 25 July 2008 (has links)
none
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Intellektuele kapitaal as kriteria vir kredietevaluering van kommersiele kliente in die Suid-Afrikaanse BankweseMienie, Hendrik Oostewald. January 2001 (has links)
Thesis (M.Com.(Ondernemingsbest.))--Universiteit van Pretoria, 2001. / Available on the Internet via the World Wide Web.
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Challenges of intellectual capital reporting :Chen, Boon Heow. Unknown Date (has links)
Thesis (DBA(DoctorateofBusinessAdministration))--University of South Australia, 2004.
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Intellectual capital as a creator of wealth and shareholder value for an organisation.Mageza, Petunia Zanele 23 April 2008 (has links)
Companies devote most of their time on the analysis and accounting of tangible assets, but there are no processes to analyse and measure intellectual capital Intellectual capital has become a popular term that influences the total value of the organisation Intellectual capital is creating wealth and adding value to the organisations, The purpose of the research is to conduct literature study on intellectual capital as a creator of wealth and shareholder value for an organisation The research will show the three different components of intellectual capital, which are human capital, structural capital and relationship capital When these three components are combined they form intellectual capital In order for intellectual capital to be managed properly this components must be identified by the company and used effectively as these components rely on each other in order for the company to succeed in achieving their goals All relevant information with relation to intellectual capital was gathered from research on the Internet and from documents or sources. / Mr. C. Scheepers
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