scholarly journals Intellectual capital: perceptions of productivity a and investment

2011 ◽  
Vol 15 (2) ◽  
pp. 249-260 ◽  
Author(s):  
Aristides Isidoro Ferreira ◽  
Luís Fructuoso Martinez
Keyword(s):  
Regression Analysis ◽  
Human Resources ◽  
Intellectual Capital ◽  
The Other ◽  
Organizational Productivity ◽  
Structural Capital ◽  
Other Hand ◽  
Customer Capital ◽  
The Impact

This study focuses on the influence intellectual capital has on employees' perceptions as related to both company investments and productivity levels. The data was obtained from 440 employees at 13 Portuguese companies. Both ANOVA and Regression Analysis were conducted in order to understand the impact three Intellectual Capital Scale components have on perceptions of investment and organizational productivity. Results show that companies with higher scores of Structural Capital have a lower perception of investment in human resources and research, as well as a higher perception of investment in marketing and sales. Moreover, employees of companies with higher Structural Capital scores also have higher perceptions of productivity. On the other hand, organizations with higher investment in Customer Capital tend to be associated with a lower perception of organizational productivity.

The effect of intellectual capital on fraud in financial statements

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Afsaneh Lotfi ◽  
Mahdi Salehi ◽  
Mahmoud Lari Dashtbayaz
Keyword(s):  
Logistic Regression ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Synthetic Data ◽  
Financial Statements ◽  
Content Type ◽  
Listed Firms ◽  
Structural Capital ◽  
Customer Capital ◽  
The Impact

PurposeThe purpose of this present study is to assess the impact of intellectual capital (IC) on fraud in listed firms' financial statements on the Tehran Stock Exchange (TSE). In other words, this paper seeks to figure out whether IC and its components, namely, the efficiency of human capital (HC), structural capital (SC), relational capital (RC) and customer capital (CC).Design/methodology/approachThe logistic regression model is used for analyzing the material of this study. Research hypotheses are also examined using a sample of 187 listed firms on the TSE during 2011–2018 by employing the logistic regression pattern based on synthetic data technique. Moreover, some robustness checks are also used to ensure the correctness of the obtained results.FindingsThe findings show a negative and significant relationship between IC and its components, including the efficiency of HC, SC, RC and CC, and fraud in financial statements. This means that by investing in the IC and its components, the amount of fraud in business firms' financial statements decreases.Originality/valueSince few studies are carried out by existing literature, this paper is among the pioneer efforts assessing IC's potential impact on fraud commitment. The findings apply to policymakers to improve the clarity of the business atmosphere of Iran.

Bicycle Sharing and Public Transit

2015 ◽  
Vol 2534 (1) ◽  
pp. 1-9 ◽  
Author(s):  
Ting Ma ◽  
Chao Liu ◽  
Sevgi Erdoğan
Keyword(s):  
Regression Analysis ◽  
Public Transit ◽  
Policy Implications ◽  
The Other ◽  
Quantitative Studies ◽  
Other Hand ◽  
Transit Ridership ◽  
The World ◽  
The Impact

Bicycle-sharing programs have emerged around the world. Theoretically, the effect of bicycle sharing on more conventional transit modes can take a substitute or complementary form. On one hand, bicycle sharing could substitute for conventional transit as a convenient and sustainable travel option. On the other hand, bicycle sharing may complement such transit by seamlessly connecting transit stations with origins and destinations and thus increase accessibility. However, the questions of how and to what extent bicycle-sharing programs affect public transit ridership remain to be answered, despite the attempts of a few empirical and quantitative studies. This study examined the impact of the Capital Bikeshare (CaBi) program on Metrorail's ridership in Washington, D.C. When CaBi trips were mapped, it was observed that Metrorail stations had been important origins and destinations for CaBi trips. Six of seven CaBi stations producing more than 500 trips were located close to Metrorail stations. This study conducted a regression analysis and found that public transit rider-ship was positively associated with CaBi ridership at the station level. A 10% increase in annual CaBi ridership contributed to a 2.8% increase in average daily Metrorail ridership. On the basis of these results, policy implications and recommendations are discussed.

scholarly journals Measuring distribution of intellectual capital components contribution: French context

2021 ◽  
Vol 18 (1) ◽  
pp. 1-14
Author(s):  
Endre Pap ◽  
Miloš Petković ◽  
Ana Simićević
Keyword(s):  
Research And Development ◽  
Intellectual Capital ◽  
Phase Measurement ◽  
Financial Information ◽  
The Other ◽  
Annual Reports ◽  
Commercial Activities ◽  
Structural Capital ◽  
Customer Capital ◽  
Capital Value

In this paper the contribution of intellectual capital components in the overall intellectual capital value is investigated. This paper adopted quantitative statistical methods Lambda phase measurement and Shapley's value on the sample of 498 French companies in the period of 2008 to 2016 in order to estimate the highest and lowest contributions of intellectual capital components. For the purpose of the study, the official financial information from the companies' annual reports were taken from the financial database "Point Risk". The paper concentrates on two out of three intellectual capital components: structural and customer capital components. By the Shapley's value final result, the customer capital component, which represents company's commercial activities with the coefficient of 0.29911, is of greatest importance. On the other side, the lowest importance belongs to the structural capital component that represents value coming from research and development expenses with the coefficient of 0.07463 This study contributes to the management sciences literature by examining distribution of contribution of two intellectual capital components in the annual reports of French companies.

scholarly journals Academic Dishonesty: Methods and the Influence of Psychological Gender

2019 ◽  
Vol 8 (2S9) ◽  
pp. 578-584
Keyword(s):  
Regression Analysis ◽  
Statistical Analysis ◽  
Academic Dishonesty ◽  
The Other ◽  
Primary Data ◽  
Cheating Behavior ◽  
Assignment Completion ◽  
Other Hand ◽  
Psychological Gender ◽  
The Impact

The research seeks to investigate students rating of various forms of academic dishonesty and also examined the impact of psychological gender on cheating behavior among undergraduates in a Malaysian university. Primary data were sourced through the distribution of 363 questionnaires. Statistical analysis of the data revealed that the following cheating techniques have widely used them a. Using published materials without reference, copying the assignments, using unfair means for presenting data, getting unauthorized help for assignment completion and presenting others work. On the other hand, regression analysis on the psychological gender revealed that the instrumental traits tend to influence male to engage in academic dishonesty.

scholarly journals Pemberdayaan Ekonomi Pemuda Melalui Budidaya Jamur Tiram di Dusun Sidowayah, Kecamatan Jambon, Kabupaten Ponorogo

2020 ◽  
Vol 1 (01) ◽  
pp. 47-58
Author(s):  
Fuad Fitriawan ◽  
Dawam Multazamy Rohmatulloh ◽  
Asfahani Asfahani ◽  
Risa Alfiyah Ulfa
Keyword(s):  
Young People ◽  
Human Resources ◽  
The Other ◽  
Mushroom Cultivation ◽  
Other Hand ◽  
The Impact ◽  
Starting A Business ◽  
The Hamlet

Sidowayah is a hamlet located in Sidoharjo Village, Jambon District. Sidowayah is known as an idiot village, even though actually there are only a few people having mental limitations. On the other hand, Sidowayah is also an area that has advantages both in natural and human resources. The productive age of the Sidowayah community has been on the rise lately, the most prominent is the existence of youth where they have the determination to advance the hamlet, one of them in the economic field. Mushroom cultivation is a long-term plan for them, and therefore better mushroom cultivation training done by university side as proposer plays an important role in realizing these ideals. The training was intended as an initial provision before starting a business. The impact of the training is expected to be able to provide provisions and motivation for young people to start a mushroom cultivation business. In addition, it is expected that the existence of mushroom cultivation can increase assets and the economy of the community of Sidowayah. Keywords: Sidowayah, youth, mushroom cultivation   Abstrak Sidowayah adalah sebuah dusun yang terletak di Desa Sidoharjo, Kabupaten Jambon. Sidowayah dikenal sebagai desa idiot, meskipun sebenarnya hanya ada beberapa orang yang memiliki keterbatasan mental. Di sisi lain, Sidowayah juga merupakan daerah yang memiliki keunggulan baik dalam sumber daya alam maupun manusia. Usia produktif masyarakat Sidowayah telah meningkat akhir-akhir ini, yang paling menonjol adalah keberadaan kaum muda di mana mereka memiliki tekad untuk memajukan dusun, salah satunya di bidang ekonomi. Budidaya jamur adalah rencana jangka panjang bagi mereka, dan oleh karena itu pelatihan budidaya jamur yang lebih baik, yang dilakukan oleh pihak universitas sebagai pengusul program pengabdian kepada masyarakat, memainkan peran penting dalam mewujudkan cita-cita ini. Pelatihan ini dimaksudkan sebagai inisiatif awal sebelum memulai bisnis. Dampak pelatihan ini diharapkan mampu memberikan bekal dan motivasi bagi generasi muda untuk memulai usaha budidaya jamur. Selain itu, diharapkan adanya budidaya jamur dapat meningkatkan aset dan ekonomi masyarakat Sidowayah. Kata kunci: Sidowayah, pemuda, budidaya jamur

Factors affecting performance of co-operatives in Malaysia

2016 ◽  
Vol 65 (5) ◽  
pp. 641-671 ◽  
Author(s):  
Hafizah Hammad Ahmad Khan ◽  
Mahazril 'Aini Yaacob ◽  
Hussin Abdullah ◽  
Siti Hajar Abu Bakar Ah
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Intellectual Capital ◽  
Intangible Assets ◽  
Pearson Correlation ◽  
Content Type ◽  
Factors Affecting ◽  
Structural Capital ◽  
The Impact

Purpose – The purpose of this paper is to investigate the factors affecting co-operatives performance by focussing on the roles of its intangible assets which are in the form of intellectual capital and members’ participation. Design/methodology/approach – Questionnaires have been distributed among co-operatives board of members of the 100 best co-operatives in Malaysia. This study used Pearson correlation and multiple regression analysis to examine the impact of intellectual capital and members’ participation on the co-operatives performance and determine the most influencing factors that affect the performance. Findings – Results showed that there is a positive relationship between structural capital, relational capital and members’ participation with the co-operatives performance while human capital has been found to have a negative relationship. This is further supported by the findings based on the multiple regression analysis whereby all the independent variables were found to be significant expect for structural capital. Based on the findings, this study proposed a model for co-operatives’ performance which is based on its intangible assets. Practical implications – Findings of this study would provide guidance for the co-operatives sector to improve its performance and indirectly help the government in realizing the nation economic goals. Originality/value – This study provided a better understanding on the performance of the co-operatives by focussing on the roles of its intangible assets. Apparently, there are very limited studies on intellectual capital which is based on co-operative framework and thereby this present study would fill in the gap. In addition, due to the objective of the co-operatives which differs from other types of organization, findings of this study might provide significant contribution on the study of intellectual capital.

scholarly journals PENGARUH MODAL INTELEKTUAL TERHADAP PROFITABILITAS BANK BUMN PERIODE 2015 - 2019

account ◽  
2021 ◽  
Vol 8 (1) ◽  
Author(s):  
Azahra Islamadinna ◽  
Sujarwo Sujarwo ◽  
Elly Mirati
Keyword(s):  
Human Capital ◽  
Regression Analysis ◽  
Intellectual Capital ◽  
Analytical Method ◽  
Value Added ◽  
The Other ◽  
Return On Assets ◽  
Bank Profitability ◽  
Structural Capital ◽  
Capital Value

ABSTRACT  This study aims to test the hypothesis of the intellectual capital on State Owned Bank Profitability for the 2015-2019 period. Value Added Intellectual Coefficient (VAIC) as model of measurement the intellectual capital performance that used in this study by assessing value added that influenced by capital employed, human capital and structural capital. The analytical method used is multiple regression analysis which is processed using the SPSS version 26. The results of this study partially indicate that Value Added Capital Employed (VACA) and Value Added Human Capital (VAHU) has positive and significant effect on profitability as measured by Return on Assets (ROA) indicator. But on the other hand, Structural Capital Value Added (STVA) does not have a statistically significant effect on profitability as measured by Return on Assets (ROA) indicator. Simultaneously VACA, VAHU, and STVA has a significant effect on profitability as measured by Return on Assets (ROA) indicator. These three variables affect the amount of lending by 43.10%. The remaining 53.9% is explained by other variables not used in this study.    Keywords: intellectual capital, profitability, return on assets  ABSTRAK Penelitian ini bertujuan untuk menguji hipotesis pengaruh modal intelektual terhadap Profitabilitas Bank BUMN periode 2015-2019. Value Added Intellectual Coefficient (VAIC) merupakan model pengukuran kinerja modal intelektual yang digunakan dalam penelitian ini dengan menilai value added yang dipengaruhi oleh capital employed, human capital dan structural capital. Metode analisis yang digunakan adalah analisis regresi berganda yang diolah dengan menggunakan program SPSS versi 26. Hasil penelitian ini secara parsial menunjukkan Value Added Capital Employed (VACA) dan Value Added Human Capital (VAHU) berpengaruh positif dan signifikan terhadap profitabilitas dengan indikator Return on Assets (ROA). Namun disamping itu Structural Capital Value Added (STVA) tidak berpengaruh signifikan terhadap profitabilitas dengan indikator Return on Assets (ROA).  Secara simultan VACA, VAHU, dan STVA berpengaruh signifikan terhadap profitabilitas dengan indikator Return on Assets (ROA).  Ketiga variabel tersebut berpengaruh terhadap profitabilitas dengan indikator Return on Assets (ROA)  sebesar 43,1%, sisanya sebesar 56,9% dijelaskan oleh variabel lain yang tidak digunakan dalam penelitian ini.   Kata Kunci: modal intelektual, profitabilitas, return on assets

scholarly journals The impact of intellectual capital on firm’s financial performance: empirical evidence from Bahrain

2020 ◽  
Vol 17 (4) ◽  
pp. 189-201
Author(s):  
Abdelmohsen M. Desoky ◽  
Gehan Abdel-Hady Mousa
Keyword(s):  
Human Capital ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Labor Costs ◽  
Return On Equity ◽  
Structural Capital ◽  
Customer Capital ◽  
Research Findings ◽  
Positive Correlations ◽  
The Impact

This study contributes to the intellectual capital (IC) area of literature by investigating the impact of IC on the firm’s financial performance of two main sectors in the Bahrain Bourse, financial and service sectors, during five years, 2013–2017. The study employs canonical correlation analysis as a unique statistical method to analyze data gathered from 29 sampled companies, representing 145 firm-year observations over the five years. Two groups of variables are employed. The first represents the firm’s financial performance with two variables (return on equity – ROE and return on assets – ROA), while the second includes three intellectual capital components, namely human, customer, and structural capital. Findings related to the financial sector reveal that all IC components (human capital, customer capital, and structural capital) have positive correlations with firm performance except for the labor costs variable (the sub-variable of human capital), which has a negative correlation with firm’s performance. Human capital is also found to be the most significant component of the IC, while structural capital is reported as the lowest effect on the firm’s performance, consistent with some previous research findings. Furthermore, the services sector results revealed that IC is significantly associated with the firm’s performance. Moreover, two sub-variables of human capital (number of Bahraini employees and labor costs) have the most significant impact on the firm’s performance.

IC & OI The impact of intellectual capital on organizational innovation

2020 ◽  
Vol 6 (7) ◽  
pp. 1257-1265
Author(s):  
Fouad El-Gamal
Keyword(s):  
Intellectual Capital ◽  
Middle Managers ◽  
Organizational Innovation ◽  
Sustainable Competitive Advantage ◽  
Dominant Dimension ◽  
Structural Capital ◽  
Corporate Innovation ◽  
Research Findings ◽  
The Impact ◽  
Depth Interviews

Intellectual capital can generate value for organizations and improve organizational innovation. This study aims to investigate the effects of intellectual capital on corporate innovation. Mixed research methodology approach has been used by combining both qualitative and quantitative analysis to explore and empirical examine the research model. The targeted population of interest is the licensed pharmaceutical manufactures, 90 organizations in the Egyptian pharmaceutical industry throughout its three main sectors (11 public, 70 local private and 9 MNCs). Statistical analyses are employed based on the questionnaires gathered from 39 pharmaceutical manufactures’ companies (44% response rate). In addition, sixty-three “63” in depth interviews have been conducted with both top and middle managers. The research findings indicate that all dimensions of intellectual capital (human, structural, and relational capital) have positive significant effects on organizational innovation of pharmaceutical manufactures’ companies. The study clarifies that the most dominant dimension is structural capital, which provides the largest and strongest support to pharmaceutical manufactures’ companies. The deep realization of the importance intellectual capital and its impact on innovation helps leaders to adopt accurate system to run organizational innovation in a better way, which lead to sustainable competitive advantage for organizations.

MEMBANGUN PENDIDIKAN KARAKTER SEJAK USIA DINI

Edupedia ◽  
2020 ◽  
Vol 5 (1) ◽  
pp. 55-64
Author(s):  
Agus Supriyadi
Keyword(s):  
Human Resources ◽  
Character Education ◽  
Moral Values ◽  
The Other ◽  
Educational Institutions ◽  
Early Age ◽  
National Education ◽  
Other Hand ◽  
The Government ◽  
The One

Character education is a vital instrument in determining the progress of a nation. Therefore the government needs to build educational institutions in order to produce good human resources that are ready to oversee and deliver the nation at a progressive level. It’s just that in reality, national education is not in line with the ideals of national education because the output is not in tune with moral values on the one hand and the potential for individuals to compete in world intellectual order on the other hand. Therefore, as a solution to these problems is the need for the applicationof character education from an early age.

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