scholarly journals GESTIÓN DEL CONOCIMIENTO, ACTIVOS INTANGIBLES Y CAPITALES INTELECTUALES EN LA ERA DE COVID-19

2021 ◽  
Vol 16 (8) ◽  
pp. 13-26
Author(s):  
CRUZ GARCÍA LIRIOS ◽  
Keyword(s):  
Human Capital ◽  
Value Chain ◽  
Intangible Assets ◽  
Intangible Asset ◽  
Environmental Demands ◽  
Selection Of ◽  
Intellectual Asset ◽  
Psychological Studies

The psychological studies of organizations, about human capital, have shown that this factor increases to the extent that the environmental demands are intensified, but it is the intellectual trait that acquires the greatest value when considered as the main intangible asset. of an organization. In this way, the objective of this paper was to expose the theoretical, conceptual and empirical frameworks related to human capital in order to establish discussion scenarios related to the value chain of an organization based on its intangible assets. A documentary study was carried out with a non-probabilistic selection of sources indexed to repositories, considering the year of publication and relationship between the concepts of organization and human capital. There are lines of research around empathy, trust, commitment, satisfaction and happiness as inherent factors of human capital as an intellectual asset of an organization.

Unrecognized assets created by public-sector investments in health and social services

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Deborah Milinkovic ◽  
Jeremiah Hurley ◽  
Arthur Sweetman ◽  
David Feeny ◽  
Jean-Éric Tarride ◽  
...  
Keyword(s):  
Human Capital ◽  
Public Sector ◽  
Intangible Assets ◽  
Accounting Standards ◽  
Social Program ◽  
Intangible Asset ◽  
Social Programs ◽  
Content Type ◽  
Public Sector Accounting ◽  
The Government

PurposeThis paper analyzes two types of potential intangible public-sector assets for consideration by public-sector accounting boards. Government investments in health and social programs can create two potential intangible assets: the intangible infrastructure used to deliver the health or social program and the enhanced human capital embodied in the recipients of program services. Because neither of these assets is currently recognized in a government's year-end financial statements or broader general-purpose financial reports (GPFR), these reports may underrepresent the government's true fiscal and service capacity.Design/methodology/approachThe paper uses an international accounting standards framework to analyze: whether investments in health and social programs create intangible assets that meet the definition of an asset as set out by International Public Sector Accounting Standards (IPSAS), whether they are assets of the government and whether they are recognizable for the purpose of financial reporting.FindingsThe intangible infrastructure asset created to facilitate the delivery of health and social programs would often qualify as a recognizable asset of the government. However, the enhanced recipient human capital asset created through the delivery of health and social programs would, in most instances, not qualify as a recognizable asset of the government, though there likely would be benefits from reporting on it through GPFRs or other mechanisms.Originality/valueThis paper makes two contributions. First, it identifies a previously overlooked intangible asset – the infrastructure created to facilitate the delivery of health and social programs. Second, it presents an argument regarding why, even when it fails to generate a recognizable intangible asset to government, it would be valuable for government to report such investments in supplementary statements.

A Human Resource Accounting: A Way to Succeed in Knowledge-Driven Economy

2005 ◽  
Vol 30 (4) ◽  
pp. 381-392
Author(s):  
Aruna Dhade
Keyword(s):  
Human Capital ◽  
Human Resource ◽  
Intangible Assets ◽  
Intangible Asset ◽  
Accounting System ◽  
Human Resource Accounting ◽  
Tangible Assets ◽  
Measurement Tools ◽  
Survival And Growth ◽  
Resource Accounting

In today's knowledge driven economy, mere procurement and management of tangible assets is not the end for survival and growth of an organization. Historically, companies had focused primarily on measuring and managing the tangible assets. There are other assets, which are often overlooked – Intangible Assets. Organizations lead towards success because of inherent intangible assets. The problems start when managers try to measure the intangible wealth with traditional measurement tools available to them. The focus of this paper is to highlight the importance of managing and measuring intangible asset – human capital, which is overlooked in traditional accounting system.

scholarly journals The Influence of R&D Intensity on Financial Performance: The Mediating Role of Human Capital in the Semiconductor Industry in Taiwan

2020 ◽  
Vol 12 (12) ◽  
pp. 5128
Author(s):  
Tsung-Chun Chen ◽  
Yenchun Jim Wu
Keyword(s):  
Human Capital ◽  
Financial Performance ◽  
Capital Investment ◽  
Performance Metrics ◽  
Intangible Assets ◽  
Semiconductor Industry ◽  
Value Added ◽  
Positive Influence ◽  
High Tech ◽  
The Relationship

Knowledge transfer is a strategy used by high-tech companies to acquire new knowledge and skills. Knowledge can be internally generated or externally sourced. The access to external knowledge is a quick fix, but the risks associated with reliance on external sources are often overlooked. However, not acquiring such knowledge is even riskier. There have been a slew of litigations in the semiconductor industry in recent years. The acquisition and assurance of intangible assets is an important issue. This paper posits that internal R&D should take into consideration the knowledge intensity and capital investment in the industry. This study focuses on the relationship between intangible assets and financial performance. It sourced the 2004 to 2016 financial data of semiconductor companies in Taiwan for panel data modeling and examined case studies for empirical validation. This study found that the higher the R&D intensity (RDI) in the value-added component of human capital, the better the financial performance of the company. RDI has a positive influence on the accumulation of human capital and financial performance metrics, and such influence is deferred. Meanwhile, human capital is a mediating factor in the relationship between RDI and financial performance. RDI is integral to the semiconductor industry’s pursuit of business sustainability.

scholarly journals Intangible Assets and Labor Productivity Growth

Economies ◽  
2021 ◽  
Vol 9 (2) ◽  
pp. 82
Author(s):  
Carolina Hintzmann ◽  
Josep Lladós-Masllorens ◽  
Raul Ramos
Keyword(s):  
Labor Productivity ◽  
Productivity Growth ◽  
Intangible Assets ◽  
Manufacturing Sector ◽  
Intangible Asset ◽  
Labor Productivity Growth ◽  
Eu Member States ◽  
Different Types ◽  
European Economies ◽  
D Investment

We examine the contribution to labor productivity growth in the manufacturing sector of investment in different intangible asset categories—computerized information, innovative property, and economic competencies—for a set of 18 European countries between 1995 and 2017, as well as whether this contribution varies between different groups of countries. The motivation is to go a step further and identify which single or combination of intangible assets are relevant. The main findings can be summarized as follows. Firstly, all the three different categories of intangible assets contribute to labor productivity growth. In particular, intangible assets related to economic competences together with innovative property assets have been identified as the main drivers; specifically, advertising and marketing, organizational capital, research and development (R&D) investment, and design. Secondly, splitting the sample of European Union (EU) member states into three groups—northern, central and southern Europe—allows for the identification of a significant differentiated behavior between and within groups, in terms of the effects of investment in intangible assets on labor productivity growth. We conclude that measures promoting investment in intangibles at EU level should be accompanied by specific measures focusing on each country’s needs, for the purpose of promoting labor productivity growth. The obtained evidence suggests that the solution for the innovation deficit of some European economies consist not only of raising R&D expenditure, but also exploiting complementarities between different types of assets.

Big Data in Cultural Tourism – Building Sustainability and Enhancing Competitiveness

2021 ◽  
Keyword(s):  
Big Data ◽  
Case Studies ◽  
Value Chain ◽  
New Technologies ◽  
Cultural Tourism ◽  
End Users ◽  
Ethical Implications ◽  
Tourism Sector ◽  
Cultural Experiences ◽  
Selection Of

The use of big data is becoming increasingly important across the tourism sector and the value chain. With this publication, UNWTO intends to provide a baseline research on using big data by tourism and culture stakeholders, in order to improve the competitiveness of cultural tourism and reinforce its sustainability. The study sets the basis to connect tourism, culture and new technologies for mutual benefits, while calling for a reflection on the ethical implications for policymakers, businesses and end-users. The selection of case studies illustrates the most frequent case-scenarios of the use of big data in cultural tourism within destinations, compiled during the research. As the new technologies are facing ever-evolving scenarios, their use will be harnessed by the tourism sector in its endeavour to innovate and provide new cultural experiences.

ALOKASI ANGGARAN, INTELLECTUAL CAPITAL, KINERJA KEUANGAN, DAN INDIKATOR KINERJA UTAMA BADAN LAYANAN UMUM

2021 ◽  
Vol 07 (01) ◽  
Author(s):  
Setyo Budi Hartono ◽  
◽  
Wahab Zaenuri ◽  
Fania Mutiara Savitri ◽  
Dessy Noor Farida ◽  
...  
Keyword(s):  
Human Resources ◽  
Financial Performance ◽  
Path Analysis ◽  
Intellectual Capital ◽  
Performance Indicators ◽  
Intangible Assets ◽  
Budget Allocation ◽  
Intangible Asset ◽  
Tangible Assets ◽  
Tangible Asset

Abstrak: Penelitian ini ditujukan pada anggaran dalam bentuk intangible asset (sumber daya manusia) dan tangible asset (aset tetap dan persediaan) yang diprediksi dapat mempengaruhi intellectual capital, kinerja keuangan sekarang dan mendatang, serta indikator kinerja utama. Alokasi anggaran sebagai baromater prioritas dalam mengembangkan intellectual capital ditujukan untuk memenuhi performa keuangan bagi indikator kinerja utama organisasi. Populasi yang juga menjadi sampel yaitu unit dan fakultas pada UIN Walisongo Semarang sebanyak 30 unit. Metode pengambilan sampling menggunakan teknik sampel jenuh yang mengambil seluruh populasi. Data yang digunakan adalah data sekunder berupa laporan tahunan dan laporan pencapaian indikator kinerja utama tahun 2019-2020. Analisis data menggunakan path analysis. Hasil penelitian ini adalah alokasi APBN tahun 2019 UIN Walisongo hanya terfokus pada tangible asset sebesar 82%, sementara 18% dialokasikan untuk intangible asset. Intangible asset tidak berpengaruh secara terhadap semua hubungan, hanya tangible asset saja yang dapat mempengaruhi intellectual capital secara langsung dan kinerja keuangan sekarang secara tidak langsung. Berdasarkan hasil penelitian ini menunjukkan perlu dilakukan audit sumber daya manusia sehingga dapat ditetapkan alokasi kebutuhan anggaran bagi intangible asset-nya. Abstract: This research is aimed at the budget in the form of intangible assets (human resources) and fixed assets and inventories that are predicted to affect intellectual capital, current and future financial performance, as well as key performance indicators. Budget allocation as a priority barometer in developing intellectual capital is aimed at meeting financial performance for the organization's main performance indicators. The population that is also a sample is 30 units and architecture at UIN Walisongo Semarang. The sampling method uses a saturated sample technique that takes the entire population. The data used is secondary data in the form of annual reports and performance indicator reports for 2019-2020. Data analysis using path analysis. The results of this study were that the 2019 State Budget allocation of UIN Walisongo only focused on tangible assets by 82%, while 18% was allocated for intangible assets. Intangible assets do not affect all relationships, only tangible assets can directly affect intellectual capital and current financial performance indirectly. Results Based on this research, it is necessary to conduct an audit of human resources so that they can determine the allocation of budget requirements for intangible assets.

CORPORATE STYLE WITH MEDIA DESIGN TOOLS

2018 ◽  
Author(s):  
Diana Fayvishenko ◽  
◽  
Oksana Melnichenko ◽  
Keyword(s):  
Intangible Asset ◽  
Design Tools ◽  
Market Behavior ◽  
Media Design ◽  
Leading Role ◽  
Mutual Relations ◽  
Selection Of ◽  
Innovative Approaches

In the conditions of high competition of application of innovative approaches and marketing instruments of mediadesign it is laid in philosophy of market behavior as system of practical events that provide basic directions of positioning of company at the market, assist the increase of financial results of activity and selection of potential of competitiveness on the whole. Forming of corporate style in a mediasphere occupies a leading role at present, comes forward as a major intangible asset of enterprise, provides the favourable terms of development at the modern market, is the instrument of expansion of partner mutual relations and connections. The relevance of the chosen topic is that within a single concept and overall plan to influence the minds of consumers, create a positive style of the product or service, the basis for the formation of the company's corporate style are advertising technologies. The article analyzes the main aspects of corporate style formation by advertising and justification of its need to form media design tools, highlights the main directions of development and use of innovative tools to adapt to the modern market. The main aspects of formation of corporate style by advertising means and substantiation of its necessity of formation by tools of media design are analyzed, the basic directions of development and use of innovative tools on adaptation to the modern market are allocated.

Exploring the impact of intellectual capital on company reputation and performance

2018 ◽  
Vol 19 (5) ◽  
pp. 915-934 ◽  
Author(s):  
Gianluca Ginesti ◽  
Adele Caldarelli ◽  
Annamaria Zampella
Keyword(s):  
Human Capital ◽  
Intellectual Capital ◽  
Corporate Reputation ◽  
Intangible Asset ◽  
Competition Authority ◽  
Data Set ◽  
Content Type ◽  
Capital Efficiency ◽  
And Performance ◽  
The Impact

Purpose The purpose of this paper is to analyse the impact of intellectual capital (IC) on the reputation and performance of Italian companies. Design/methodology/approach The paper exploits a unique data set of 452 non-listed companies that obtained a reputational assessment from the Italian Competition Authority (ICA). To test the hypotheses, this study implemented several regression analyses. Findings Results support the argument that human capital efficiency is a key driver of corporate reputation. Findings also reveal that companies, which obtained reputational rating under ICA scrutiny, show a positive relationship between IC elements and various measures of financial performance. Research limitations/implications The study focuses on a single country; it is not free from the imprecisions of Pulic’s VAIC model. Practical implications This paper recommends companies that are interested to achieve a robust reputation should consider the human capital as a strategic intangible asset. Second, the results suggest that companies with an ICA reputational rating are able to leverage their intangibles to potentiate performance and competitiveness. Originality/value This is the first empirical investigation on the contribution of IC in generating value for corporate reputation. Additionally, the study contributes to the literature on the link between IC and performance by examining a sample of firms not yet explored in prior research.

scholarly journals Application of an intangible asset valuation model using panel data for listed enterprises in Vietnam

2020 ◽  
Vol 17 (1) ◽  
pp. 304-316
Author(s):  
Quan Minh Quoc Binh ◽  
Nguyen Minh Ha ◽  
Ngo Thi Huyen Trang
Keyword(s):  
Panel Data ◽  
Building Materials ◽  
Intangible Assets ◽  
Positive Impact ◽  
Professional Services ◽  
Intangible Asset ◽  
Company Performance ◽  
Asset Valuation ◽  
Valuation Model ◽  
Intangible Asset Valuation

Intangible assets play an important role in increasing the value of companies. The performance of companies increasingly depends on ideas, information, and professional services rather than tangible assets. The question of how to accurately measure intangible assets remains a challenge for many scientists. This study aims to measure intangible assets of 396 companies listed on Vietnam’s stock market between 2010 and 2014 using the panel data technique by Yamayuchi (2014). The estimation shows that intangible assets make up a large share of total assets of companies. In addition, construction, steel, building materials, mining, and food are sectors with high intangible assets in Vietnam. The study also finds a positive impact of intangible assets on improving company performance. The findings demonstrate the importance of investing in intangible assets, such as R&D, technology, advertising, and human resources, to increase the value of a company in the future.

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