VALUATION OF THE MAIN COMPONENTS OF INTELLECTUAL CAPITAL BASED ON THE THEORY OF OPTIONS

2021 ◽  
pp. 295-306
Author(s):  
Marianna Ioanovna Elizarova ◽  
Oleg Evgenievich Khrustalev
Keyword(s):  
Intellectual Capital ◽  
Main Components

A Relational Based-View of Intellectual Capital in High-Tech Firms

2010 ◽  
pp. 179-191
Author(s):  
G. Martín De Castro ◽  
P. López Sáez ◽  
J.E. Navas López ◽  
M. Delgado-Verde
Keyword(s):  
Intellectual Capital ◽  
Strategic Alliances ◽  
Superior Performance ◽  
High Tech ◽  
Knowledge Stocks ◽  
Sustained Competitive Advantage ◽  
Strategic Resources ◽  
High Technology Firms ◽  
Range Theory ◽  
Main Components

The Resource-Based View (RBV) has tried to test the role of strategic resources on sustained competitive advantage and superior performance. Although this theory has found several flaws in order to reach its objective effectively (Priem & Butler, 2001), recent proposals have suggested that these problems can be overcome (Peteraf & Barney, 2003). This solution requires paying a greater attention to the analysis of knowledge stocks, developing a mid-range theory: the Intellectual Capital-Based View (Reed, Lubatkin & Srinivasan, 2006). This mid-range and pracmatic theory allows the hypotheses development and empirical testing in a more effective way that the RBV. There is a certain degree of general agreement about the presence of human capital and organizational capital as the main components of intellectual capital, as well as about the fact that the configuration of knowledge stocks will vary from one industry and firm to another one. Taking these assumptions as a starting point, this paper explores the configuration of intellectual capital that can be empirically found on a sample of high-technology firms. Our findings highlight the importance of relational capital, which must be divided into business and alliance capital, so the strategic alliances play a relevance role in the type of firms that have been included in our research.

Intellectual Capital in Knowledge-Intensive Firms

2007 ◽  
pp. 29-39
Author(s):  
P. Sáez
Keyword(s):  
Human Capital ◽  
Intellectual Capital ◽  
Strategic Alliances ◽  
Balance Sheet ◽  
Building Blocks ◽  
Empirically Supported ◽  
Structural Capital ◽  
Route 128 ◽  
Knowledge Intensive ◽  
Main Components

During more than a decade, the literature has provided several intellectual capital models. Nevertheless, empirical evidence is still necessary in the field, and empirically supported models for classification and measurement of intellectual capital are not very common. This work finds the main components or building blocks of an intellectual capital balance sheet, taking the three most common components of intellectual capital (human capital, structural capital, and relational capital) and testing empirically if this grouping of intangible assets is supported by the evidence obtained from a sample of knowledge-intensive firms from Boston’s Route 128. Findings suggest a classification of intellectual capital according to four categories: human capital, structural capital, relational business capital, and strategic alliances.

scholarly journals ISLAMIC BANK AND SHARIA BUSINESS UNIT IN INDONESIA: A COMPARISON ON INTELLECTUAL CAPITAL DISCLOSURE PRATICES

2018 ◽  
Vol 8 (1) ◽  
pp. 1
Author(s):  
Ihyaul Ulum ◽  
Ismi’ Nor Amdini ◽  
Setu Setyawan ◽  
Nafsiah Mohamed
Keyword(s):  
Human Capital ◽  
Intellectual Capital ◽  
Annual Reports ◽  
Relational Capital ◽  
Islamic Banks ◽  
Business Unit ◽  
Islamic Bank ◽  
Business Units ◽  
Structural Capital ◽  
Main Components

This study aims to compare the intellectual capital disclosures (ICD) in annual reports between Islamic Banks and Sharia Business Unit in 2015. Intellectual capital (ICD) is divided into three main components namely; Human capital, Structural capital and relational capital.  The components used in this study is the ICD-In framework written by Ulum (2015) which consists of 36 items of intellectual capital. This study uses purposive sampling to determine the sample of Islamic bank and Sharia business units registered in Bank Indonesia in 2015, with a sample of 34 banks. The results indicate that there was a difference practices on intellectual capital disclosures of Islamic banks and Sharia business unit. Islamic banks disclosed on IC higher than Sharia business unit.

scholarly journals The Analysis of Human Capital and Social Capital on Company Performance

2019 ◽  
Author(s):  
Nurintan Asyiah Siregar ◽  
Zuriani Ritonga ◽  
Elvina Elvina
Keyword(s):  
Social Capital ◽  
Human Capital ◽  
Intellectual Capital ◽  
Intangible Assets ◽  
Company Performance ◽  
Main Components

Human capital is one of the main components of intellectual capital (intangible assets) owned by the company. The object of research is Bank Rakyat Indonesia (BRI) Sigambal unit. This research attempts to examine whether human capital and social capital have a significant effect on the performance of BRI Sigambal unit both individually (partially) and simultaneously. The results showed that the first, human capital had a significant effect on the performance of BRI Sigambal unit. Second, social capital had a significant effect on the performance of BRI Sigambal unit.

DEVELOPMENT OF INTELLECTUAL CAPITAL OF THE DIPLOMATIC SERVICE IN PUBLIC ADMINISTRATION

2017 ◽  
Author(s):  
Zoriana Buryk ◽  
Keyword(s):  
Foreign Policy ◽  
Public Administration ◽  
Intellectual Capital ◽  
World Market ◽  
The State ◽  
Practical Significance ◽  
Successful Operation ◽  
State Management ◽  
Relationship Capital ◽  
Main Components

The article considers the essence of the intellectual capital of the diplomatic service. It is determined that the peculiarity of the development of the world market economy is the formation of the knowledge economy, which in turn has radically changed the principles of socio-economic development. Knowledge and information are gradually becoming one of the key factors in the development of the state. The study of the development of intellectual capital of the diplomatic service is now of great importance, has both theoretical and practical significance for the effective functioning of the civil service, as well as the implementation of effective public administration of foreign policy and international cooperation. The task of effective state management of the intellectual capital of the diplomatic service is to expand the powers and create the preconditions for the successful operation of the institution. Integration and combination of existing methods and tools with new innovative forms allows to expand the competencies of the institution and improve its activities. Intellectual capital is an important factor in innovation and the implementation of effective public foreign policy. The article systematizes the essence of the concept of "intellectual resources" as a system of a set of forms of intellectual resources of the institution, which are formed in the process of mastering the latest knowledge for sustainable development. It is proved that intellectual capital includes three main components: human capital, relationship capital and structural capital. It is determined that the strengthening of the processes of integration and globalization requires the state to improve the system of training, retraining and personnel management of the diplomatic service of all levels in order to have effective strategies at the international level. The work of the state in the field of foreign policy and international relations will depend on the effective improvement of the management of intellectual resources. The effectiveness of the entire diplomatic environment will depend on how successfully the diplomatic mechanism adapts to the new international information environment.

Intellectual Capital in Knowledge-Intensive Firms

2009 ◽  
pp. 224-235
Author(s):  
Pedro López Sáez ◽  
José Emilio Navas López ◽  
Gregorio Martín de Castro
Keyword(s):  
Human Capital ◽  
Intellectual Capital ◽  
Strategic Alliances ◽  
Balance Sheet ◽  
Building Blocks ◽  
Empirically Supported ◽  
Structural Capital ◽  
Route 128 ◽  
Knowledge Intensive ◽  
Main Components

During more than a decade, the literature has provided several intellectual capital models. Nevertheless, empirical evidence is still necessary in the field, and empirically supported models for classification and measurement of intellectual capital are not very common. This work finds the main components or building blocks of an intellectual capital balance sheet, taking the three most common components of intellectual capital (human capital, structural capital, and relational capital) and testing empirically if this grouping of intangible assets is supported by the evidence obtained from a sample of knowledge-intensive firms from Boston’s Route 128. Findings suggest a classification of intellectual capital according to four categories: human capital, structural capital, relational business capital, and strategic alliances.

Higher education and start-up intentions: The role of intellectual capital in entrepreneurial processes

2019 ◽  
Vol 34 (3) ◽  
pp. 151-159 ◽  
Author(s):  
Diego Matricano
Keyword(s):  
University Students ◽  
Older People ◽  
Intellectual Capital ◽  
Point Of View ◽  
Logistic Regression Models ◽  
Structural Capital ◽  
Start Up ◽  
Empirical Point ◽  
Main Components ◽  
Start Ups

This article investigates the influence that attending university classes can have on entrepreneurial processes leading to the creation of start-ups. In particular, attention is focused on the three main components of intellectual capital (IC) – human, relational and structural capital – that individuals can develop in university classes and that can affect their intentions with regard to entrepreneurship. From an empirical point of view, the article tests whether human, relational and structural capital have a different impact on start-up expectations by comparing young university students, young graduates and older people. The statistical analysis is based on binomial logistic regression models and uses second-hand data retrieved from Global Entrepreneurship Monitor website and provided by 2000 Italian respondents. The results reveal noticeable differences between young university students, young graduates and older people, indicating that IC components affecting entrepreneurship processes do vary in relation to the profiles of aspiring entrepreneurs.

INTELLECTUAL CAPITAL PERFORMANCE AND ITS IMPACT ON CORPORATE PERFORMANCE: AN EMPIRICAL EVIDENCE FROM MODARABA SECTOR OF PAKISTAN.

2011 ◽  
Vol 01 (05) ◽  
pp. 08-16
Author(s):  
Wasim ul Rehman ◽  
Chaudhary Abdul Rehman ◽  
Hafeez ur Rehman ◽  
Ayesha Zahid
Keyword(s):  
Human Capital ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Corporate Performance ◽  
Predictive Analysis ◽  
Significant Relation ◽  
Intellectual Performance ◽  
Structural Capital ◽  
Capital Efficiency ◽  
Main Components

The aim of study of this is to examine the Intellectual Performance (IC) of 12 Modaraba companies and its impact on corporate performance. This study examines the performance of three main components of VAIC™ i.e. Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE) and Capital Employed Efficiency (CEE) and its impact on corporate performance by employing the predictive analysis. The empirical results reveal that one of the important components to strengthen the IC performance is Human Capital Efficiency (HCE) which means investing more to boost the employees productive would increase the human efficiency of employees. The results show that HCE has significant relation at (P>0.1) with financial performance (ROE and EPS), SCE at (P >0.1) and (P>0.05) with financial performance (ROE) and (EPS) respectively. Whereas CEE has substantive effect with ROE and ROI at (P>0.05) and with (EPS) at (P>0.1) respectively.

scholarly journals The assessment of intellectual capital in Polish regions

2012 ◽  
Vol 6 (1-2) ◽  
pp. 101-105 ◽  
Author(s):  
Urszula Bronisz ◽  
Wim Heijman ◽  
Johan Van Ophem
Keyword(s):  
Intellectual Capital ◽  
Rural Areas ◽  
Regional Growth ◽  
Competitive Advantages ◽  
Empirical Examination ◽  
Central Attention ◽  
Knowledge Based ◽  
Knowledge Based Economy ◽  
Main Components ◽  
Multidimensional Concept

In a knowledge-based economy intangible assets are indispensable to achieve competitive advantages. Resources like intellectual capital are perceived as crucial factors especially for regional growth. Intellectual capital is comprehended as a multidimensional concept, defined and explained in many various ways, depending on the context and further application. The purposes of this article is to consider the role and importance of the intellectual capital for regional development and competitiveness and to try to use it for an estimation of regional advance progress. On the basis of literature review the article provides a framework to analyse the intellectual capital and its main components. The central attention of the paper focuses on the evaluation of the intellectual capital in Polish regions and its influence on regional performance. The paper surveys the empirical examination of 16 Polish regions in terms of intellectual capital and simultaneously assesses the level of intellectual capital in rural areas. The article provides the insight into the role and value of the intellectual capital in Polish regions.

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