scholarly journals A Mechanism Analysis of High-tech Enterprise Human Capital Investment for EVA Contribution Based on Gray Relational Analysis

Author(s):  
Yeyun Liu ◽  
Wei Yu
2013 ◽  
Vol 748 ◽  
pp. 1267-1272
Author(s):  
Qing Kuang

With the development of economic globalization and the rise of knowledge-based economy, human capital as the knowledge and skills of the carrier for the contribution of economic development has been more than other material capital, the competition between the enterprises also change correspondingly to talented person's competition, therefore, human capital has become the strategic resource of enterprise compete. However, human capital is different from other physical capital is the property that makes enterprise on the human capital investment is possessed of the potential huge risk. For enterprise speaking, how to identify, evaluate and prevent human capital investment risk to become the enterprise manpower management the important content in the work, has become the key to business success or failure. Therefore, further, thoroughly studies the enterprise human capital investment risk related theory is of great theoretical significance and practical significance. In this paper, we investigate the group decision making problems for evaluating the risk early-warning for enterprises investment project based on the grey relational analysis model with interval-valued intuitionistic fuzzy information. A modified GRA analysis method is proposed. Then, based on the traditional concept of GRA method, calculation steps for solving interval-valued intuitionistic fuzzy group decision-making problems are given. Finally, an illustrative example for evaluating the risk early-warning for enterprises investment project is given.


2020 ◽  
Vol 12 (12) ◽  
pp. 5128
Author(s):  
Tsung-Chun Chen ◽  
Yenchun Jim Wu

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.


2007 ◽  
Vol 14 (6) ◽  
pp. 971-986 ◽  
Author(s):  
Charlotte Christiansen ◽  
Juanna Schröter Joensen ◽  
Helena Skyt Nielsen

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