scholarly journals Issues Related to the Developmental Research: An Identified Challenge for the Development of Indian Intellectual Capital

2018 ◽  
Vol 11 (2) ◽  
pp. 87
Author(s):  
Ritu Tripathi Chakravarty
Keyword(s):  
Content Analysis ◽  
Research And Development ◽  
Intellectual Capital ◽  
Research Paper ◽  
Current Situation ◽  
Developmental Research ◽  
Selection Of

<p>The development of any country depends entirely on the quality of researches done for betterment of the present prevailing systems and it has been proved that the countries who have failed in doing the Research and Development have lacked far behind in being able to stand up for the minimal basics. This research paper is a reflective paper and will make an attempt of presenting the current situation of researches in India .It is evident that there is a great paucity of researches in education .The researches done if at all are lacking in their originality and authenticity. Various challenges are discussed in this paper. The analysis was based on the content analysis and author’s experiences on   number of issues related to the difficulties in conduction of researches in education. The findings reveal that the developmental researches are not taken up seriously and therefore there is no rigour in conduction of good quality researches in education. Various suggestions were given in order to improve the selection of appropriate area for the researches and other factors that could lead towards the improvement of quality of developmental researches.</p>

scholarly journals USE OF “KNOWLEDGE HOUSE”, DWS, DMS AND DSS METHODOLOGY BY COMPLETING A COMPETITORS' ANALYSIS IN THE RAILWAY SECTOR

2016 ◽  
Vol 17 (6) ◽  
pp. 1022-1051
Author(s):  
Vaidas GAIDELYS ◽  
Stasys DAILYDKA
Keyword(s):  
Intellectual Capital ◽  
Positive Impact ◽  
Competitive Intelligence ◽  
Sources Of Information ◽  
Strategic Decisions ◽  
Foreign Companies ◽  
Information Accessibility ◽  
Use Of Knowledge ◽  
Selection Of

In completing a competitors’ analysis in the railway sector by using the “Knowledge House” method, there is frequently a problem of data and information accessibility. The quality of primary information has direct influence on the quality of analytical conclusions. One more condition for the qualitative application of this method is the intellectual capital and experience of the analyst. One should note that in this regard we face another problem, that of selection of proper personnel, on the qualification of whom depends the accuracy of the evaluation and final results, on the basis of which strategic decisions are taken. The main aim of the paper is to assess the opportunities for applications of competitive intelligence methods in the railway sector. The study is using “Knowledge House”, DWS, DMS, DSS methodologies. Having analysed the scientific works the direct scientific sources of information, which are oriented to the application of the methods of competitive intelligence to the railway sector, have not been identified. The paper is absolutely original in that until now the competitive intelligence techniques have not been applied for the railway sector companies. Considering the fact that foreign companies, which compete for freighting at the international level, are regarded as the main competitors of the railway sector, the use of the methods of the competitive intelligence becomes more important while fighting for the part of the market. The competitive intelligence methods and their application to the railway sector companies are little studied. In accordance with application of the relevant methods in other sectors, it can be assumed that these innovative approaches could have a positive impact on the competitiveness of companies in the railway sector and their income.

scholarly journals Intellectual Capital of a Trading Company: Comprehensive Analysis Based on Reporting

2020 ◽  
Vol 12 (17) ◽  
pp. 7095
Author(s):  
Oksana Pirogova ◽  
Olga Voronova ◽  
Tatyana Khnykina ◽  
Vladimir Plotnikov
Keyword(s):  
Content Analysis ◽  
Intellectual Capital ◽  
Value Added ◽  
Management Policy ◽  
Annual Reports ◽  
Trading Company ◽  
Significant Relationships ◽  
The Subject ◽  
The Russian Federation

The study is devoted to the analysis of the efficiency of use and the effectiveness of disclosing the intellectual capital (IC) of a trading company operating in the market of the Russian Federation. The subject of the research is an assessment of the quality of disclosure of information about the IC company involved in the creation of financial results of activities and the growth of the company’s value. The study examines the assessment of IC and the search for links between the involvement of IC in the formation of the financial result of a trading company and the degree of its reflection in the company’s annual reports. Methods of using intellectual value-added coefficients (VAIC) such as the trademark logo (written as ™), Calculated Intangible Value (CIV) and content analysis of the company’s annual reports are used to assess the IC and its elements. The influence of IC and its components, on the financial results of a trading company are also investigated and calculated using various methods. It is shown that there are no statistically significant relationships between the assessments of IC and its elements obtained using financial ratios, and those obtained using content analysis. This indicates that the opinions and assessments of the heads of a trading company regarding IC are formed regardless of the size of IC involved in the formation of economic results and testifies to the absence of an effective investment management policy in the studied company. Some of the results obtained confirm the trends in IC structures previously observed for companies in other industries. The results also indicate that the existing system for preparing annual reports does not sufficiently consider the size, dynamics and efficiency of using the intangible assets of a trading company. The results of this study are likely to be useful to management and academics.

Intellectual Capital Disclosure in Sustainability Reports

2013 ◽  
pp. 195-214 ◽  
Author(s):  
Giovanni Bronzetti ◽  
Romilda Mazzotta ◽  
Graziella Sicoli ◽  
Maria Assunta Baldini
Keyword(s):  
Content Analysis ◽  
Intellectual Capital ◽  
Voluntary Disclosure ◽  
Information Disclosure ◽  
Listed Companies ◽  
Global Reporting Initiative ◽  
Voluntary Disclosures ◽  
Sustainability Reports ◽  
Sustainability Report

The purpose of this chapter is to analyze the level and the quality of voluntary disclosures of Intellectual Capital (IC) in the sustainability reports on a sample of Italian listed companies. The authors conducted an analysis of twelve sustainability reports for two years (2009-2010). These are related to six firms selected among the most capitalized 37 Italian listed companies. To investigate the “level of disclosure,” the authors identified the presence of IC information, while to evaluate the “IC quality,” they constructed a voluntary disclosure index based on content analysis. IC information disclosure is more likely present in sustainability reports of firms with a higher levels of application of the Global Reporting Initiative framework. The results confirm that the sustainability report can adequately represent the intellectual capital, especially in order to understand its role in the firm and the interaction with other variables present in the firm.

The Design and Development of Bamboo-Baking Ovens Appropriate for Handicraft

2014 ◽  
Vol 535 ◽  
pp. 506-510
Author(s):  
Sakchai Sikka
Keyword(s):  
Research And Development ◽  
Current Situation ◽  
Manufacturing Processes ◽  
Design And Development ◽  
Baking Quality ◽  
The One

This is a research in the style of research and development. The researcher conducted fieldwork by collecting data on the current situation of and problems in bamboo-baking in 10 provinces. Then the data were analyzed to find out about the forms of ovens and quality of each type of baking in order to compare the baking quality. Moreover, the data were used in a brainstorm with 12 participators consisting of entrepreneurs and those who are concerned. All the data from the study were used in the determination of the basic requirements for the experiment of designing and creating 4 model ovens. The fourth is the one that has been tested and proved to be suitable for usage in the manufacturing processes of bamboo handicraft, both wickerwork and furniture. In the experiment of preventing the eating of weevils and other insects, it was found that during 6 months, no evidence of such eating was found, which corresponds to the determined standard.

Intellectual capital disclosure in integrated reporting: an impression management analysis

2015 ◽  
Vol 16 (3) ◽  
pp. 661-680 ◽  
Author(s):  
Gaia Melloni
Keyword(s):  
Content Analysis ◽  
Impression Management ◽  
Intellectual Capital ◽  
Design Methodology ◽  
Public Perceptions ◽  
Integrated Reporting ◽  
Content Type ◽  
International Integrated Reporting Council ◽  
The Relationship

Purpose – Intellectual capital (IC) is fundamental to understanding how firms create value; however, current IC disclosure (ICD) has been described as inadequate due to the lack of an established IC framework and companies’ actual commitment to report IC information. The International Integrated Reporting Council aims to foster ICD by means of integrated reporting (IR); such a report should display how IC and other forms of capital (e.g. financial) contribute to value creation over time. Drawing on impression management (IM) studies, the purpose of this paper is to assess the quality of ICD offered in IR. Design/methodology/approach – A manual content analysis of all the reports available in the International Integrated Reporting Council web site is run considering both the content of ICD and specific linguistic attributes (evidence, time orientation and tone). In addition, the study tests the relationship between the positive ICD tone and specific characteristics that may incentive managers to manipulate their disclosure to determine whether firms use ICD to manage public perceptions of corporate behaviour. Findings – The results of the content analysis show that majority of ICD is focused on relational capital, with limited quantitative and forward-looking information. Additionally, compared to non-ICD, ICD is significantly more optimistic. Furthermore, the positive tone of ICD is significantly associated with declining performance, bigger size and higher level of intangibles supporting the use of ICD as an IM strategy. Originality/value – The research contributes to the literature offering evidence of the quality of the ICD offered in the IR and demonstrating that ICD offered in the IR is used by managers opportunistically to advance their image.

scholarly journals Parameters for Acoustic Design in Auditorium

2019 ◽  
Vol 8 (4) ◽  
pp. 11973-11976
Keyword(s):  
Surface Finish ◽  
Material Selection ◽  
Research Paper ◽  
Acoustic Design ◽  
Acoustic Treatment ◽  
Selection Of

The clarity of communication in any auditorium is closely associated to the quality of acoustic treatment of that space. This quality is characterized by various parameters in acoustic designing. This research paper aims to explain the acoustical phenomenon and defects that becomes the basis of acoustical designing and material selection. The paper includes the basic guidelines and techniques for an auditorium acoustics designing, including fundamental thumb rules for selection of materials with respect to NRC values required in a space. The paper attempts to explain the NRC values that are generally considered on various surfaces of an auditorium to achieve the most efficient sound distribution in the space. Recommendations for surface finish have been conferred to achieve the required acoustical effect in an auditorium.

scholarly journals Intellectual Capital Disclosure: Some Evidence from Healthy and Distressed Banks in Italy

2020 ◽  
Vol 12 (8) ◽  
pp. 3174
Author(s):  
Giuliana Birindelli ◽  
Paola Ferretti ◽  
Helen Chiappini ◽  
Andrea Cosentino
Keyword(s):  
Content Analysis ◽  
Intellectual Capital ◽  
Independent Directors ◽  
Short Term ◽  
Forward Looking

The article investigates the intellectual capital disclosure of Italian banks over the years 2016–2017, applying the specific lens of healthy and distressed banks. To this end, we used content analysis and encoding techniques. The main results point out that intellectual capital (IC) disclosure is generally poor and that the intensity of disclosure varies slightly between healthy and distressed banks. Regarding the quality of disclosure, healthy banks present a higher, albeit modest, tendency to disclose non-qualitative and forward-looking information, maybe due to the fact that they are more focused on the strategies and the relationships with stakeholders as opposed to a more short-term approach of the distressed banks. To complement our study on healthy and distressed banks, we repeated the analysis focusing on bank size and independent directors. In this case, results do not show relevant differences in terms of IC disclosure. Hence, our findings suggest the need to consider banks’ IC disclosure as a strategic asset for increasing, among others, transparency and reputation.

Examining the intellectual capital web reporting by Spanish universities

2019 ◽  
Vol 43 (5) ◽  
pp. 775-798 ◽  
Author(s):  
Yolanda Ramirez ◽  
Elena Merino ◽  
Montserrat Manzaneque
Keyword(s):  
Human Capital ◽  
Content Analysis ◽  
Intellectual Capital ◽  
Information Needs ◽  
Public Universities ◽  
Least Square ◽  
Content Type ◽  
Spanish Universities ◽  
Spanish Public Universities

Purpose The purpose of this paper is threefold: first, to know the views of university stakeholders concerning intellectual capital (IC) reporting; second, to examine the quality of voluntary IC disclosure by public Spanish universities on their websites; and third, to analyze some of the potential factors affecting this kind of disclosure. Design/methodology/approach The paper applies a content analysis and a survey. The content analysis was used to analyze the websites of 50 public Spanish universities in the year 2016, while the survey was submitted to all members of the Social Councils of Spanish public universities. Also, a regression analysis (ordinary least square model) is conducted to relate the disclosure index to its determinants. Findings The results of this study show that human capital was the most disclosed category with relational capital being the least frequently disclosed. However, the quality of structural capital disclosures was higher than relational and human capital. Moreover, the results show that size and university’s internationality affect IC disclosure in Spanish public universities. Practical implications This paper stimulates the debate between universities and policy-makers concerning the benefits related to IC reporting as a tool for addressing different stakeholders’ needs. In order to satisfy the information needs of university stakeholders, Spanish universities can be recommended to focus on reporting higher quality information on financial relations, students’ satisfaction, quality standard, work-related knowledge/know-how and collaboration between universities and other organizations such as firms, local government and society as a whole. Originality/value This research brings new expertise regarding IC disclosure in higher education and to reveal some of the possible determinants to improve this disclosure.

The contributing factors of intellectual capital disclosures in agriculture and mining sectors of Indonesia and Thailand

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Saarce Elsye Hatane ◽  
Josua Tarigan ◽  
Elenne Stefanie Kuanda ◽  
Elizabeth Cornelius
Keyword(s):  
Human Capital ◽  
Content Analysis ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Annual Reports ◽  
Contributing Factors ◽  
Minority Shareholders ◽  
Content Type ◽  
Factors Affecting

Purpose This study aims to examine the factors affecting intellectual capital disclosure (ICD), especially in the agriculture and mining sectors in Indonesia and Thailand. Additionally, this study discusses the difference in ICD levels between Indonesia and Thailand. Design/methodology/approach The sample used is companies listed on the Indonesia Stock Exchange and Stock Exchange of Thailand from 2013 to 2017. The method used is a content analysis of 380 annual reports (150 from Thailand and 230 from Indonesia). This study uses a panel regression model. Variables tested are firm size, market shares, minority shareholders, profitability, leverage and the focus on ICD components such as human capital disclosure, structural capital disclosure and relational capital disclosure. Findings IC disclosures in financial statements are generally oriented to past events and focus more on the human capital component. Overall, ICDs in Thailand are more qualified than in Indonesia. The findings support the stakeholder and legitimacy theories. It was found that the greater the company’s resources, the higher the quality of disclosure of all intellectual capital (IC) components. Conversely, when associated with the position in the market, companies reduce the disclosures. As the company has gained the government’s legitimacy, management’s passion for revealing more about its ICD is diminishing. Research limitations/implications This study focuses on the agriculture and mining sectors in Indonesia and Thailand. The annual report is the primary medium to observe IC in qualitative and quantitative ways, yet firms would use other means to disclose their IC. This study deploys the content analysis method, in which the determination of scores is based on the researchers’ judgment. Originality/value This study contributes to the ICD-related literature by focusing on the agriculture and mining industries and multinational scopes. The ICD valuation is extended to the quality of disclosures, in which numerical and monetary figures also support the disclosures. This study also examined minority shareholders’ role in ICD quality, which is infrequent in ICD literature.

scholarly journals PENGEMBANGAN BAHAN AJAR BERBASIS KONTEKSTUAL PADA MATAKULIAH BIOLOGI UMUM

2015 ◽  
Vol 6 (1) ◽  
Author(s):  
Agil Lepiyanto Dasrieny Pratiwi
Keyword(s):  
Research And Development ◽  
Developmental Model ◽  
Teaching Material ◽  
Developmental Research ◽  
General Biology ◽  
Biology Class ◽  
Teaching Design ◽  
The Media ◽  
Contextual Teaching

Abstract: The aim of this research is to gain contextual teaching material in in general biology class. The type of this research is developmental research or Research and Development (R&D). Developmental model which is used in this research was adapted from Sugiyono and it was limited until the step of product’s test. The result of this research shows that the quality of contextual teaching material in biology subject which is developed by the expert of teaching design, the media expert, the biology lecturer, and the students who take this subject have a valid category with the following ideality scores: 4.076, 4.09, 4.19, and 4.03. The product of contextual teaching material should be revised to gain a better result.

Sign in / Sign up

Export Citation Format

Share Document