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A Study on the Influence of Intellectual Capital and Intellectual Capital Complementarity on...
: A main purpose of this study is to investigate the impact of intellectual capital and intellectual capital complementarity on a firm’s global initiatives. Sample was selected with a type of purposive sampling. The selection criteria were that companies had to locate in Taiwan, but competing globally. Altogether 324 firms took part in the study. Structural Equation Modelling technique was used in the data analysis. Based on the analyses results, some implications are provided. Firstly, the importance of intellectual capital is again highlighted. It is confirmed that intellectual capital does enhance a firm’s global initiatives. Secondly, some moderating effects of business environment are found between intellectual capital and global initiatives. Thirdly, the important role of intellectual capital complementarity is identified. It is found that intellectual capital complementarity has positive effect on global initiatives in both high dynamic and low dynamic contexts. As a...
Uploaded by on 04/01/2012
Digital publication details: 10 pages.

A Consistent Assessment of Intellectual Capital in SMEs InCaS: Intellectual Capital Statement...
Globalisation and the accompanying increasing international competition put considerable pressure on European small and medium-sized enterprises (SME). The key to competitiveness increasingly appears to be the way people combine, master and commercialise their know-how. Hence it is crucial for European SMEs to utilise and manage knowledge efficiently in order to obtain a competitive advantage. While different national approaches on the management of Intellectual Capital (IC) have been developed and tested, there is no European wide standard regarding the measurement of IC. The collective research project "Intellectual Capital Statement — Made in Europe" aims at harmonising these scattered approaches on a scientific as well as a practical level. Based on scientific consensus a first framework has been developed providing a common ground for the measurement of IC by introducing the Intellectual Capital Statement (ICS). The ICS is an instrument to assess, develop and report an...
Uploaded by on 01/29/2008
Digital publication details: 10 pages.

Unfolding the Gordian Knot of the University Intellectual Capital
Abstract: The purpose of this paper is to demonstrate that the Gordian Knot of the intellectual capital of the universities is the structural capital, and that unfolding it requires a deep understanding of the nature of structural capital This idea comes from a new perspective on the intellectual capital structure and on the relative importance of each component of it, i.e. human capital, structural capital and relational capital. Many authors consider that the human capital is the most important and by far the dominant component of the intellectual capital of the universities. Our research based on the new concept of organizational intellectual capital integrators showed that a university may have a great potential of the intellectual capital based on the human capital component, and yet not to perform competitively due to the weak integrators and stiff structural capital. In our view, an integrator is a powerful field of forces capable of combining two or more elements into a new...
Uploaded by on 11/04/2013
Digital publication details: 12 pages.

The links between the Intellectual Capital Efficiency Ratio (ICER) and the performance of Polish...
Abstract: Currently, intellectual capital (IC) plays an increasing role in value creation for companies. IC-oriented companies are those which create the greatest value for their shareholders. From this point of view, knowledge on the level of a company’s intellectual capital and its constituents, in addition to standard company analysis based on information from financial statements, is necessary to obtain the full picture of the firm’s standing. Intellectual capital has been a subject of many studies since the first half of 1990s. Initially, the bulk of these studies were related to methods for intellectual capital measurement. Later, interest shifted to the examination of the relationship between the level of a company’s intellectual capital and different measures of a firm’s performance and its other characteristics. Within the last two decades, the members of the intellectual capital community have proposed a number of methods to measure intellectual capital and its...
Uploaded by on 12/31/1969
Digital publication details: 11 pages.

Intellectual Capital and Value Creation: Evidence from the Por-tuguese Banking Industry
Intellectual capital has been described as intangible assets that may be used as a source of sustainable com- petitive advantage. However, intellectual capital components have to interact, to create value. Previous studies demon- strate that intellectual capital is positively and significantly associated with organizational performance. Our aim is to con- solidate these findings, examining the inter-relationships and the interaction effects among intellectual capital compo- nents and organizational performance, in the Portuguese banking context.
Uploaded by on 11/30/2005
Digital publication details: 10 pages.

A Primer on Intellectual Capital
Intellectual capital has become the one indispensable asset of organizations. Managing its human, relational, and structural components is of the essence of modern business.
Uploaded by celcius233 on 08/14/2011
Digital publication details: 7 pages.

A Hierarchical Modelling Approach to Intellectual Capital Development
An approach for intellectual capital development in an organisation is given. It is based on a new conception of knowledge and knowledge dynamics and raises the notion of knowledge conversions to the level of intellectual capital domains. Intellectual capital development can be modelled with this approach by means of general transformations between domains and between appropriate parts of these domains, which themselves are refined and modelled with general knowledge conversions. To attain this approach, a new conception of knowledge and knowledge dynamics is introduced. The knowledge conception is represented by a knowledge cube, a three-dimensional model of knowledge with types, kinds and qualities. The type dimension addresses the internal-external aspect of knowledge, seen from the perspective of the human being. The kind dimension distinguishes various knowledge kinds like propositional or procedural knowledge. Finally, in the quality dimension, several quality measures of...
Uploaded by on 08/26/2010
Digital publication details: 12 pages.

How to Ensure the Quality and Reliability of Intellectual Capital Statements?
To gain competitive advantage in Europe, it is vital for small and medium sized enterprises (SMEs) to utilise knowledge efficiently and to tap into full innovation potential. Reporting those intangible assets systematically to customers, partners, investors or creditors has become a critical success factor. Thus, managing "intellectual capital" (IC) becomes increasingly important for future-oriented organisations. Conventional balance sheets and controlling instruments are not sufficient any more, because intangible assets are not considered. The collective research project "Intellectual Capital Statement — Made in Europe" considers national experiences and the current state-of-the-art on measuring IC and will establish a European ICS guideline for implementing Intellectual Capital Statements (ICS). The ICS is an instrument to assess, develop and report an organisation's IC, to monitor critical success factors systematically, and to support strategic management decisions (cf....
Uploaded by on 01/29/2008
Digital publication details: 12 pages.

Impact of Intellectual Capital and its Components on Firm Performance Before and After Crisis
Abstract: The recent economic crisis has caused a significant discontinuity in the world of business. Companies and researchers are constantly trying to understand the key drivers that caused significant impact on companies⠒ performance and how to chall enge them in the future. One still insufficiently covered research issue is the role that intellectual capital and its different components have played in the performance of small and medium-sized enterprises, and how this role has changed after the cris is. Intellectual capital has become a key value creation driver in the new economy. Its positive influence on firm performance has been proved by numerous empirical studies worldwide. Several of them also investigated how the economic crisis affected this paradigm. However, the body of knowledge supported by sound empirical findings in this field is still rather scarce. Therefore, the purpose of our study is to examine the relationship between intellectual capital (IC) and its...
Uploaded by on 10/27/2015
Digital publication details: 12 pages.

Intellectual Capital Evaluation: A Project Management Perspective
Abstract: Intellectual capital has prevailed as a measure of core competency and competitive advantage which explains the gap between the market value and book value of a company. Given the fact that the nature of intellectual capital is abstract, intangi ble, and difficult to measure, a challenge has arisen for managers to evaluate intellectual capital performance effectively. Despite the fact that several methods have been proposed to assist managers in this area, there is still a scarcity of approaches that are able to combine accurate data from financial reports and subjective judgments by experts, and that are dedicated to measuring intellectual capital in the context of choosing a set of the most promising new products. This forms the motivation to p ropose a method for intellectual capital performance evaluation in the field of product development projects that is based on a fuzzy logic approach. Intellectual capital includes many intangible factors, and as a result, it is...
Uploaded by on 10/27/2015
Digital publication details: 8 pages.
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