scholarly journals A Theoric Study About Management and Measurement of Intellectual Capital

2014 ◽  
Vol 6 (4) ◽  
pp. 200-206
Author(s):  
Nazmiye Ülkü ARI

With the winds of global competition, individual and mass improvements that experienced in the transition to the information society caused occurence of many concepts. In the other words, the improvements in the communication and information technologies caused strong fundamental changes by affecting organizations’ structures, functioning and competitiveness. With these changes, new formations occured and intellectual capital are started to be considered. All these improvements and changes connected the future of today’s organizations to intellectual capital which has been known as the capability and power of producing the knowledge and converting it to a source of wealth. In today’s information age, to have the intellectual capital is so important. It became more important with management improvement of it and becoming more visible as it gives an advantage of competition and an increase of market value to the organizations. Fort this purpose, in this study, the concept of intellectual capital and management and measurement of intellectual capital have been defined as a theoretical perspective. The change and development of the point of view to intellectual capital concept has been defined.

Author(s):  
Mehmet Nesip Öğün ◽  
Behcet ÖZNACAR ◽  
Ali TATAR ◽  
Gülyüz DEBEŞ

The quick development of information and communication technologies has made the countries using these technologies a step forward in the global competition. Thanks to the contributions of the public, private sector and non-governmental organizations all over the world since the beginning of the 1990s, there has been considerable progress in reaching the information society. The age we live in is called the information age. In this society where knowledge becomes power, a lot is expected from individuals. There is a need for individuals who can reach the information themselves, question the information they obtain, use them in line with their needs, and have the ability to think scientifically. In this study, analysis of written documents was used. In this respect, the analysis of written documents and documents is an information gathering method used in the qualitative research to support the information obtained both on its own and the interview and observation.


To identify and characterize the role of transdisciplinary and multidisciplinary dialogue in modern information society. Theoretical basis of the study is presented by works on essence and development of post-classical information society. A separate block is represented by works on knowledge and science, which are changing in modern societies under the influence of informatization and globalization. Theoretical basis of the study is grounded on ideas about transdisciplinarity, transdisciplinary field of research as a field of dialogue between different sciences and paradigms. Scientific novelty. It is hypothesized that transdisciplinary dialogue is one of the basic principles of modern information society formation, in this double principle of dialogization is implemented - both plurization, dialogization of truth in science and philosophy is performed, and another process - science and transdisciplinary research contribute to the development of new information technologies, mediation and democratization of society, where information society acts as a main customer and consumer of transdisciplinary knowledge, adapting it to new needs of media culture and digitalization. The role of transdisciplinary and interdisciplinary dialogue in modern society is shown, as well as the understanding of this dialogue from the point of view of philosophy and the humanities. The need for democratization and harmonization of knowledge is proved, it is shown that with the spreading of interactive dialogue democratic institutions penetrate into information structures, thus providing an opportunity to talk about the plurality of truth and complementarity of different ways of cognition. It is revealed that transdisciplinarity is provided by special procedures of dialogue and scientific research, including reflection and transflection, fractality, «included» view, intersectoral expertise, including environmental parameters. Thanks to dialogue, knowledge is centered around man and civil society, a combination of anthropological, socio-philosophical, physical-mathematical and ecological-biological paradigms. It is stated that the development of transdisciplinary and scientific dialogue leads to overcoming the boundaries between humanitarian and natural approaches to reality, the universalization of science as a way of cognition.


2021 ◽  
Vol 2 (6) ◽  
pp. 102-109
Author(s):  
E. I. NURGALIEVA ◽  

The article analyzes intangible assets and intellectual capital from the point of view of their impact on the market value of Russian companies. For the purpose of this analysis, methods of valuation of these indicators are considered.


Author(s):  
Cristovão Sá Pimenta ◽  
Maria Teresa Proença

Human Capital (HC) has been recognized as a decisive fator in the performance of organizations, influencing the results obtained and even the market value of organizations. However, how this intangible asset can be demonstrated and highlighted, remains open to discussion. If highlighted in the financial statements of organizations, one could safely and accurately say that people are an organization’s greatest asset. Furthermore, the need to measure Intellectual Capital (IC) and HC has been profusely discussed. If, on the one hand, a consensus on the acceptability of the measurement has not been difficult to achieve, on the other a consensus about what and how to measure it is not a straightforward task. We intend to discuss how to measure/evaluate HC, considering the needs of the financial accounting system, the need to manage people more effectively, and the need for a proper evaluation and appreciation of organizations in the market. Thus, this article defines our field of research and proposes a revision of some literature on the field of our investigation.


2021 ◽  
Vol 1 (6) ◽  
pp. 45-52
Author(s):  
E. I. NURGALIEVA ◽  

The article analyzes intangible assets and intellectual capital from the point of view of their impact on the market value of Russian companies. For the purpose of this analysis, methods of valuation of these indicators are considered.


2017 ◽  
Vol 26 (1) ◽  
pp. 7-16 ◽  
Author(s):  
Gunilla Holopainen ◽  
Lisbet Nyström ◽  
Anne Kasén

Background: The concept ‘encounter’ occurs in caring literature as a synonym for dialogue and relation describing deeper levels of interaction between patient and nurse. In nursing and caring research, the concept ‘caring encounter’ is often used without further reflection on the meaning of the concept. Encounters are, however, continuously taking place in the world of caring, which calls for a clarification of the concept. Objectives: This study is an analysis of the concept of caring encounter in nursing from the patients’ and nurses’ point of view. Method: Rodgers’ evolutionary view guided the concept analysis within the theoretical perspective of caritative caring. Data sources: Peer-reviewed articles in English published between 1990 and 2014 were retrieved from the databases: CINAHL, PubMed, Web of Science, ScienceDirect (Elsevier), Springer Link, Primo Central (Ex Libris) and Academic Search Premier (EBSCO) using different combinations of encounter, caring and nursing as keywords. In all, 28 articles related to caring encounters were included in the analysis after applying inclusion and exclusion criteria. Ethical considerations: This study was conducted according to good scientific practice. Results: Four antecedents to the caring encounter are found in the nurse’s way of being: a reflective way of being; openness, sensitivity, empathy and ability to communicate; confidence, courage and professionalism; and showing respect and supporting dignity. The attributes are as follows: being there, uniqueness and mutuality. As a consequence, the caring encounter influences both patient and nurse. Discussion and conclusion: The caring encounter is an encounter between two equal persons where one is nurse and the other is patient. They encounter in mutuality, in true presence, and both have allowed themselves to be the person they are. The results clarify the conceptual differences between relationship and caring communion as the mutuality in the caring encounter differs from the dependence on the other pronounced in the relationship.


2020 ◽  
Vol 11 (22) ◽  
pp. 276-304
Author(s):  
Saarce Elsye Hatane ◽  
Felicia Nathania ◽  
Jocelyn Lamuel ◽  
Fenny Darusman ◽  
Devie

This study aims to find the effect of Intellectual Capital Disclosure (ICD) and Corporate Governance (CG) on firm performance in ASEAN countries. Firm performance is divided into accounting-based performance and market-based performance. The accounting-based performance consists of Non-Discretionary Net Income (NDNI) and Cash Flow Operations (CFO), while market-based performance consists of Tobin’s Q and Market-to-Book Ratio (MBR). The measurement of ICD components uses a scoring system. The sample of this research is 112 firms in the industrial technology listed in the stock exchange of ASEAN-5 between 2011 and 2018. This study finds that NDNI increases when firms increase RCD quality. No ICD components are capable of affecting CFO. On the other hand, SCD is a variable that decreases NDNI value. BGEN is found to reduce NDNI and CFO values. RCD is also the only ICD component that can increase market-based performance, especially MBR. HCD consistently lowers the values of MBR and Tobin’s Q. BSIZE holds a significant role in raising Tobin’s Q score, and BGEN lowers MBR instead. BIND has no part in the market-based performance, but it significantly lowers NDNI value. This study adds another view to ICD’s benefits from two firm performance perspectives, accounting-based performance and market-based performance, especially in ASEAN-5.


2005 ◽  
Vol 19 (3) ◽  
pp. 129-132 ◽  
Author(s):  
Reimer Kornmann

Summary: My comment is basically restricted to the situation in which less-able students find themselves and refers only to literature in German. From this point of view I am basically able to confirm Marsh's results. It must, however, be said that with less-able pupils the opposite effect can be found: Levels of self-esteem in these pupils are raised, at least temporarily, by separate instruction, academic performance however drops; combined instruction, on the other hand, leads to improved academic performance, while levels of self-esteem drop. Apparently, the positive self-image of less-able pupils who receive separate instruction does not bring about the potential enhancement of academic performance one might expect from high-ability pupils receiving separate instruction. To resolve the dilemma, it is proposed that individual progress in learning be accentuated, and that comparisons with others be dispensed with. This fosters a self-image that can in equal measure be realistic and optimistic.


Author(s):  
I. R. Khuzina ◽  
V. N. Komarov

The paper considers a point of view, based on the conception of the broad understanding of taxons. According to this point of view, rhyncholites of the subgenus Dentatobeccus and Microbeccus are accepted to be synonymous with the genus Rhynchoteuthis, and subgenus Romanovichella is considered to be synonymous with the genus Palaeoteuthis. The criteria, exercising influence on the different approaches to the classification of rhyncholites, have been analyzed (such as age and individual variability, sexual dimorphism, pathological and teratological features, degree of disintegration of material), underestimation of which can lead to inaccuracy. Divestment of the subgenuses Dentatobeccus, Microbeccus and Romanovichella, possessing very bright morphological characteristics, to have an independent status and denomination to their synonyms, has been noted to be unjustified. An artificial system (any suggested variant) with all its minuses is a single probable system for rhyncholites. The main criteria, minimizing its negative sides and proving the separation of the new taxon, is an available mass-scale material. The narrow understanding of the genus, used in sensible limits, has been underlined to simplify the problem of the passing the view about the genus to the other investigators and recognition of rhyncholites for the practical tasks.


2017 ◽  
Vol 4 (1) ◽  
pp. 41-61
Author(s):  
Pelin Sönmez ◽  
Abulfaz Süleymanov

Türkiye, Cumhuriyet tarihinin en yoğun zorunlu göç dalgasını 2011 yılından bu yana süren Suriye Savaşı ile yaşamaktadır. Suriye vatandaşlarının geçici koruma statüsü altında Türkiye toplumuna her açıdan entegrasyonları günümüzün ve geleceğin politika öncelikleri arasında düşünülmelidir. Öte yandan ülkeye kabul edilen sığınmacıların kendi kültürel kimliğini kaybetmeden içinde yaşadığı ev sahibi topluma uyumu, ortak yaşam kültürünün gelişmesi açısından önem arz etmektedir. Bu makalede, "misafir" olarak kabul edilen Suriyeli vatandaşların Türk toplumunca kabul edilmeleri ve dışlanma risklerinin azaltılmasına yönelik devlet politikaları ortaya konularak, üye ve aday ülkelere göçmenlerin dışlanmasını önlemek için Avrupa Birliği (AB) tarafından sunulan hukuki yapı ve kamu hizmeti inisiyatifleri incelenmekte, birlikte yaşam kültürü çerçevesinde Suriyeli vatandaşlara yönelik  toplumsal kabul düzeyleri ele alınmaktadır. Çalışma iki ana bölümden oluşmaktadır: göçmen ve sığınmacılara karşı toplumsal dışlanmayı engellemek için benimsenen yasa ve uygulamaların etkisi ve İstanbul-Sultanbeyli bölgesinde Suriyeli sığınmacılarla ilgili toplumsal algı çalışmasının sonuçları. Bölgede ikamet eden Suriyelilere yönelik toplumsal kabul düzeyinin yüksek olduğu görülürken, halkın Suriyelileri kendilerine  kültürel ve dini olarak yakın hissetmesi toplumsal kabul düzeyini olumlu etkilemektedir. ABSTRACT IN ENGLISHAn evaluation of the European Union and Turkish policies regarding the culture of living togetherThis article aims to determine the level of social acceptance towards Syrians within the context of cohabitation culture by evaluating EU’s legal structure and public service initiatives in order to prevent Syrian refugees from being excluded in member and candidate countries and by revealing government policies on acceptance of Syrians as “guest” by Turkish society and minimizing the exclusion risks of them. This article consists of two main parts, one of which is based on the effects of law and practices preventing refugees and asylum seekers from social exclusion, and the other is on the results of social perception on Syrians in Sultanbeyli district of Istanbul. At the end of 5-years taking in Syrian War, it is obvious that most of more than 3 million Syrian with unregistered ones in Turkey are “here to stay”. From this point of view, the primary scope of policies should be specified in order to remove side effects of refugee phenomenon seen as weighty matter by bottoming out the exclusion towards those people. To avoid possible large-scale conflicts or civil wars in the future, the struggle with exclusion phenomenon plays a crucial role regarding Turkey’s sociological situation and developing policies. In the meaning of forming a model for Turkey, a subtitle in this article is about public services for European-wide legal acquis and practices carried out since 1970s in order to prevent any exclusion from the society. On the other hand, other subtitles are about legal infrastructure and practices like Common European Asylum and Immigration Policies presented in 2005, and Law on Foreigners and International Protection introduced in 2013. In the last part of the article, the results of a field survey carried out in a district of Istanbul were used to analyze the exclusion towards refugees in Turkey. A face-to-face survey was randomly conducted with 200 settled refugees in Sultanbeyli district of Istanbul, and their perceptions towards Syrian people under temporary protection were evaluated. According to the results, the level of acceptance for Syrians living in this district seems relatively high. The fact that Turkish people living in the same district feel close to Syrian refugees culturally and religiously affect their perception in a positive way: however, it is strikingly seen and understood that local residents cop an attitude on the refugees’ becoming Turkish citizens.


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