scholarly journals Efisiensi Pengungkapan Modal Intelektual dalam Perusahaan

2021 ◽  
Vol 20 (2) ◽  
pp. 101
Author(s):  
Inanda Shinta Anugrahani
Keyword(s):  
Decision Making ◽  
21St Century ◽  
Intellectual Capital ◽  
Relevant Information ◽  
Measurement Methods ◽  
Decision Making Process ◽  
Business Dynamics ◽  
Barriers And Challenges ◽  
Secondary Information ◽  
Library Method

The business dynamics of the 21st century have led to sudden changes. This sudden shift manifested itself as a shift from industry-based business to technology and knowledge. The purpose of this research is to understand various aspects that support the practice of intellectual capital disclosure, intellectual capital measurement methods, barriers and challenges to intellectual capital disclosure, as well as guidelines that can be used for intellectual capital disclosure. This research uses the library method. The type of information used in this research is secondary information sourced from previous literature. The results of the study indicate that the practice of disclosing intellectual capital is very important. This is because intellectual capital is important and relevant information that must be known by stakeholders. Intellectual capital is taken into account in the decision-making process, which can help companies manage assets more optimally. Basically, the guidelines regarding intellectual capital in Indonesia are implicitly stated in PSAK 19. Keywords:  Efficiency, Disclosure, Intellectual Capital

Measuring intellectual capital in a firm belonging to a strategic alliance

2015 ◽  
Vol 16 (1) ◽  
pp. 174-198 ◽  
Author(s):  
Stefania Veltri ◽  
Andrea Venturelli ◽  
Giovanni Mastroleo
Keyword(s):  
Decision Making ◽  
Expert System ◽  
Intellectual Capital ◽  
Strategic Alliances ◽  
Strategic Alliance ◽  
Empirical Work ◽  
Organizational Level ◽  
Decision Making Process ◽  
Content Type ◽  
Scant Attention

Purpose – The purpose of this paper is to propose a method to measure intellectual capital (IC) in firms involved in strategic alliances, an area that has received scant attention in the literature, as existing research is focused mainly on organizational level mainly and increasingly on macro-level unit such as regions or nations. There are very few works at the meso-level (i.e. alliances, clusters), and the paper aims to fill this void, by providing researchers and practitioners with a tool capable of combining measurement and management aims, developed at organizational level with the active participation of the researchers. Design/methodology/approach – The method of analysis is based on a model formalized through a fuzzy expert system (FES). The FES are able to merge the capabilities of an expert system to simulate the decision-making process with the vagueness typical of human reasoning, maintaining the ability to still have a numeric value as a response. Its construction requires the participation of experts, whose knowledge of the problem is accumulated in the form of blocks of rules. These features make it possible to formalize the decision-making process related to the IC valuation, handling qualitative and quantitative variables, and exploring the cognitive mechanisms underlying this process. Findings – The outcome of the application is a system designed to measure the intangible performance deriving from participation in a strategic alliance using FES. This study contributes to the broadening of the research community’s understanding regarding the alternative measurement of IC created within strategic alliances. Research limitations/implications – To the best of the authors’ knowledge, IC literature lacks methods expressly designed to measure the incremental value of IC originating from collaboration among firms. From a measurement perspective, the results may be regarded as valuable proof that IC performance within strategic alliances can be measured quantitatively. Practical implications – On the management side, the possibility of retracing the determinants of different IC intermediate indicators composing the final IC index allows strategic alliances managers to use this information for decision-making purposes. Originality/value – To the best of the authors’ knowledge this is the first study applying FES to measure IC in a firm belonging to a strategic alliance. In the authors’ opinion, fuzzy logic methodology, recently applied in empirical work designed to evaluate IC, represents a reliable methodology because of the “fuzzy” nature of IC.

scholarly journals ‘Between a Rock and a Hard Place’: The Implications of Lost Autonomy and Trust for Professionals at Sea

2019 ◽  
Vol 33 (4) ◽  
pp. 648-665 ◽  
Author(s):  
Helen Sampson ◽  
Nelson Turgo ◽  
Iris Acejo ◽  
Neil Ellis ◽  
Lijun Tang
Keyword(s):  
Decision Making ◽  
21St Century ◽  
Real Life ◽  
Decision Making Process ◽  
Shipping Industry ◽  
Hard Place

This article describes changes associated with increased bureaucratisation and surveillance in the regulation and management of the 21st century shipping industry. Drawing upon 303 ‘real-life’ vignette-based interviews, it describes how these transformations are experienced by contemporary navigating officers, and engineers, working on commercial cargo vessels. The article draws attention to the dysfunctional effects of distrust in organisations, describing how lost trust and associated fears impact on the decision-making process of officers thereby inducing a degree of organisational paralysis. This finding may be of particular significance to employers who have introduced punishment-centred bureaucratisation in order to improve organisational efficiency and who are concurrently undermining it.

When Do Opportunity Costs Count? The Impact of Vagueness, Project Completion Stage, and Management Accounting Experience

2010 ◽  
Vol 22 (1) ◽  
pp. 85-108 ◽  
Author(s):  
Lisa Marie Victoravich
Keyword(s):  
Decision Making ◽  
Management Accounting ◽  
Relevant Information ◽  
Opportunity Costs ◽  
Decision Making Process ◽  
Business Partner ◽  
Project Completion ◽  
Management Accountants ◽  
Two Factors ◽  
The Impact

ABSTRACT: Management accountants have recently migrated toward a business partner role, and as a result they often assist management with the decision-making process. Thus, it is imperative that they excel at identification of relevant information such as opportunity costs. This study experimentally tests the prediction that management accounting experience mitigates the tendency to ignore opportunity costs with respect to two factors: opportunity cost vagueness and project completion stage. This study also investigates whether attending to opportunity costs has an impact on project continuance decisions. Results indicate that management accounting experience mitigates the effect of vague opportunity costs and project completion stage. It was also found that attention to opportunity costs acts as mediator and this in turn reduces the tendency to continue an existing project. This suggests that attending to opportunity costs influences decision-making and that it is likely to have an economic consequence.

scholarly journals Performance Appraisal Decision and Cognitive Processing Model: A Case of Novice and Expert Raters in the Educational Organization

2020 ◽  
Author(s):  
Rusli Ahmad ◽  
Azman Ismail ◽  
Mohamad Madi Abdullah
Keyword(s):  
Decision Making ◽  
Performance Appraisal ◽  
Cognitive Processing ◽  
Cognitive Mapping ◽  
School Administrators ◽  
Relevant Information ◽  
The Body ◽  
Decision Making Process ◽  
Appraisal System ◽  
New Perspective

This paper explores rater (novice and expert) understanding of the decision-making process in the performance appraisal system (PAS) by looking at the cognitive processing model (CPM). Interviews were conducted using a semi-structured cognitive mapping protocol involving 22 Malaysian public school administrators and were analysed using key word analysis. The decision explorer software was used to map the thinking activities involved in the rater decision-making process. The findings revealed that raters recognised the CPM steps in their performance appraisal practice. The study also identified the differences between individual novice and expert raters’ CPM in terms of concept and complexity, and also an attempt was made to compare the CPM practised by the raters with that suggested in the research framework. Every cognitive map by the raters has its own uniqueness and represents raters capability to process relevant information involved during the performance appraisal decision-making process. This paper contributes to the body of knowledge by offering a new perspective to understanding performance rating by looking at the steps involved in CPM. The research also offered some insights to policy makers, practitioners, researchers, and scholars in order to undertake further research and analysis using the steps in the CPM in a new issue, context, and environment.  

scholarly journals HYBRID MODE OF BIBLIOMETRY AND TECHNIQUE OF PROSPECTIVE SCENARIOS FOR INDUSTRY 4.0 ASSOCIATED WITH INTELLECTUAL CAPITAL

2021 ◽  
Vol 9 (5) ◽  
pp. 534-549
Author(s):  
Laudiceia Normando de Souza ◽  
Ana Eleonora Almeida Paixão ◽  
Cleide Ane Barbosa da Cruz ◽  
Teresinha Fonseca
Keyword(s):  
Decision Making ◽  
Strategic Planning ◽  
Intellectual Capital ◽  
Industry 4.0 ◽  
Economic Value ◽  
Decision Making Process ◽  
Hybrid Mode ◽  
Organizational Process ◽  
Technological Advances ◽  
Scenario Technique

The prospective scenarios technique conducts strategic planning as a futuristic signpost for the management goals of Industry 4.0 in its technological advances, directed towards the development of productive digitalization and creation of value connected to Intellectual Capital as an aggregator of economic value in the organizational process. The objective of this research is to propose a hybrid modality of bibliometrics and the prospective scenario technique for Industry 4.0 associated with Intellectual Capital. In the methodological stages of this study, the insertion of the Bibliometric Laws of Lotka, Bradford, and Zipf and its informative potential stand out, aiming to assist in the decision-making process of strategic planners.

Outsourcing and Escalation Issues in VLITPs

2009 ◽  
pp. 172-187
Author(s):  
Matthew Guah
Keyword(s):  
Decision Making ◽  
21St Century ◽  
Strategic Alliances ◽  
Decision Making Process ◽  
Popular Belief ◽  
Full Cost ◽  
Key Issues ◽  
Widespread Phenomenon ◽  
Host Organization

VLITP escalation has been documented to be a widespread phenomenon in the 21st century. Nearly every research in this area has portrayed escalation as an irrational decision-making process whereby additional resources are plowed into a failing project. This chapter examines the possibility that some of these escalation issues could be appropriately managed by avoiding irrational actions and rationally responding to various situations that may occur in a VLITP. Later on in the chapter, the author disperses popular belief that VLITP outsourcing is in the nature of partnership and strategic alliances. It exposes that VLITP outsourcing vendors do not share the same profit motives as the host organization who is meant to enjoy the benefits of the VLITP and therefore baring the full cost of the implementation. It further suggests that a tight contract is the only mechanism to ensure that expectations of the host organization are met. Host organizations must negotiate and agree that the contract contains a number key issues including a successful outsourcing relationship between the host organization and the outsourcing vendor.

scholarly journals GENERALIZED CARTOGRAPHIC AND SIMULTANEOUS REPRESENTATION OF UTILITY NETWORKS FOR DECISION-SUPPORT SYSTEMS AND CRISIS MANAGEMENT IN URBAN ENVIRONMENTS

2015 ◽  
Vol II-2/W2 ◽  
pp. 19-28 ◽  
Author(s):  
T. Becker ◽  
G. König
Keyword(s):  
Decision Making ◽  
Situational Awareness ◽  
Relevant Information ◽  
Urban Environments ◽  
Limiting Factors ◽  
Decision Making Process ◽  
Conceptual Approach ◽  
Spatial Memories ◽  
Key Aspects ◽  
Simultaneous Representation

Cartographic visualizations of crises are used to create a Common Operational Picture (COP) and enforce Situational Awareness by presenting relevant information to the involved actors. As nearly all crises affect geospatial entities, geo-data representations have to support location-specific analysis throughout the decision-making process. Meaningful cartographic presentation is needed for coordinating the activities of crisis manager in a highly dynamic situation, since operators’ attention span and their spatial memories are limiting factors during the perception and interpretation process. Situational Awareness of operators in conjunction with a COP are key aspects in decision-making process and essential for making well thought-out and appropriate decisions. Considering utility networks as one of the most complex and particularly frequent required systems in urban environment, meaningful cartographic presentation of multiple utility networks with respect to disaster management do not exist. Therefore, an optimized visualization of utility infrastructure for emergency response procedures is proposed. The article will describe a conceptual approach on how to simplify, aggregate, and visualize multiple utility networks and their components to meet the requirements of the decision-making process and to support Situational Awareness.

Flaws and Advantages of the Polish Local Self-Government in the 21st Century: Social Consultations at the Local Level

2021 ◽  
Vol 19 (1) ◽  
pp. 19-37
Author(s):  
Edyta Sokalska
Keyword(s):  
Decision Making ◽  
21St Century ◽  
Local Level ◽  
Political Regime ◽  
Decision Making Process ◽  
Local Authorities ◽  
Exchange Of Information ◽  
Local Problems ◽  
The Creation ◽  
Administrative Units

The purpose of the article is to present the Polish empire concerning the creation and development of local self-government in the post-communist political regime, and the development of some modern forms of social consultations, particularly at the local level. In many administrative units, it might be observed that the bonds between local societies and local authorities have been strengthened during the last years. Polish local self-governmental bodies develop some new forms and tools of communication. They provide municipalities with the freedom of participation in a decision-making process, and they give the opportunity to faster exchange of information and answers to the local problems.

scholarly journals How should the ‘privilege’ in therapeutic privilege be conceived when considering the decision-making process for patients with borderline capacity?

2020 ◽  
Vol 47 (1) ◽  
pp. 47-50 ◽  
Author(s):  
Sumytra Menon ◽  
Vikki Entwistle ◽  
Alastair Vincent Campbell ◽  
Johannes J M van Delden
Keyword(s):  
Decision Making ◽  
Informed Consent ◽  
Well Being ◽  
Relevant Information ◽  
Mental Capacity ◽  
Decision Making Process ◽  
The Novel ◽  
The Individual ◽  
Therapeutic Privilege ◽  
Court Of Appeal

Therapeutic privilege (TP) is a defence that may be available to doctors who fail to disclose to the patient relevant information when seeking informed consent for treatment if they have a reasonable belief that providing that information would likely cause the patient concerned serious physical or mental harm. In a landmark judgement, the Singapore Court of Appeal introduced a novel interpretation of TP, identifying circumstances in which it might be used with patients who did not strictly lack capacity but might be inclined to refuse recommended treatments. In this paper, we explore the conceptual and practical challenges of this novel interpretation of TP. We propose that more emphasis should be placed on forms of shared and supported decision-making that foster the autonomy of patients with compromised mental capacity while being mindful of the need to safeguard their well-being. The kind of privilege that doctors might need to invoke is one of time and supportive expertise to ensure a flexible, responsive approach calibrated to the individual patients’ needs. The provision of such service would extinguish the need for the novel TP proposed by the Singapore Court of Appeal.

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