scholarly journals The Methodical Approach to Integrated Multi-criteria Assessment of Intellectual Capital

2021 ◽  
Vol 5 (520) ◽  
pp. 281-288
Author(s):  
O. V. Stepanova ◽  

The article is aimed at developing scientific-methodological recommendations for the integrated multi-criteria assessment of intellectual capital. Achieving this goal requires solving the following tasks: analysis of the theoretical principles of intellectual capital; analysis of intellectual capital components; analysis of methods for assessment of intellectual capital; development of a multi-criteria model of integrated assessment of intellectual capital on the basis of program-target approach and utility theory. In line with the conception of management by objectives, as well as in accordance with both the systemic and the program-target approaches, the objectives of enterprise are formulated taking into account the growth, renewal and efficient use of intellectual capital. Based on the analysis of available publications, a classification of factors affecting intellectual capital is compiled. Using the structure of intellectual capital and graph theory, the «tree of purposes» of intellectual capital is built, which represents an unoriented, bound graph, the verticals (nodes) of which are purposes, and the ribs (arcs) are the links between them. A system of criteria – indicators that affect the achievement of the objectives is formulated. As a criterion for optimality of achieving the objective, it is proposed to use the multi-criteria utility function. It is noted that in order to assess intellectual capital, it is advisable to use the additive utility function, which makes it possible to compute the integral indicator of intellectual capital. This, in turn, allows to analyze the growth, renewal and efficiency of the intellectual capital of enterprise over a number of years, as well as compare enterprises with each other.

2021 ◽  
Vol 2 (53) ◽  
pp. 138-144
Author(s):  
S.A. Starykh  ◽  
◽  
 I.G. Kuzmicheva ◽  
 D.I. Raspopin ◽  
◽  
...  

Subject. The level of intellectual capital development that reflects the innovative potential of the organization. Topic. The study of the level of development of the intellectual capital of an educational institution as a type of innovative organization. Purpose. Evaluate and analyze the intellectual capital of an educational organization based on the characteristics of the assessment of the innovative and intellectual potential of the organization itself, the region, as well as the socio-economic system as a whole. Methodology. Methods of research, analysis, and systematization of data. Results. The proposed measurement method allows for periodic monitoring of PEC, identifying strong and weak areas in the field of intellectual capital of the enterprise, and gives a real opportunity for management to systematically manage PEC. Application area. Organizations of an innovative type. Conclusions. Educational institutions are typical representatives of innovative organizations, on the one hand, having specific features, and on the other, having pronounced characteristics of this type of organization. It is educational institutions that combine all the essential parameters that are characteristic of innovative organizations, so to specify the methodology for assessing intellectual capital, we propose to use the indicators that are characteristic of educational institutions. Keywords: URIC, integral indicator, innovative potential of the organization, assessment of intellectual capital


2019 ◽  
pp. 86-88
Author(s):  
R. H. Batirova ◽  
S. S. Tashpulatov ◽  
I. V. Cherunova ◽  
M. A. Mansurova ◽  
S. L. Matismailov
Keyword(s):  

2014 ◽  
Vol 17 (03) ◽  
pp. 1450018 ◽  
Author(s):  
ALEXANDER M. G. COX ◽  
DAVID HOBSON ◽  
JAN OBłÓJ

We pursue an inverse approach to utility theory and associated consumption and investment problems. Instead of specifying a utility function and deriving the actions of an agent, we assume that we observe the actions of the agent (i.e. consumption and investment strategies) and ask if it is possible to derive a utility function for which the observed behavior is optimal. We work in continuous time both in a deterministic and stochastic setting. In the deterministic setup, we find that there are infinitely many utility functions generating a given consumption pattern. In the stochastic setting of a geometric Brownian motion market it turns out that the consumption and investment strategies have to satisfy a consistency condition (PDE) if they are to come from a classical utility maximization problem. We show further that important characteristics of the agent such as risk attitudes (e.g., DARA) can be deduced directly from the agent's consumption and investment choices.


2017 ◽  
Vol 1 (1) ◽  
pp. 36-48
Author(s):  
Joseph S. K. Wu ◽  
Chi Pui Ho

Abstract The Shapiro-Stiglitz model plays an important role in the employment theory. Woodford pointed out the theoretic limitation of the linear worker's utility function in that model. He questioned the model's implication of the secular decline in the unemployment rate when such rate was in fact trendless. He proposed to resolve this by allowing diminishing marginal utility of income. In this paper, the Shapiro- Stiglitz model is generalized using a nonlinear utility function implicit in the Stiglitz Efficiency-wage paper, thus linking these two well-known models. The nonlinear utility function in this generalized model not only allows for diminishing marginal utility of income but also allows for the analysis of parameters representing various factors affecting the secular unemployment rate. In particular, we can specify the condition under which the diminishing marginal utility can cause such rate to be trendless.


Radiocarbon ◽  
1988 ◽  
Vol 30 (2) ◽  
pp. 133-152 ◽  
Author(s):  
Anna Pazdur ◽  
Mieczysław F Pazdur ◽  
Joachim Szulc

Calcareous tufa from five sites in southern Poland, representing several most typical conditions of tufa sedimentation, were chosen for 14C, 13C, and 18O measurements. These tufas were deposited in a high-energy turbulent stream (the Racławka site), in streams with moderate but variable flow (Rzerzuśnia and Trzebienice), and in semilimnic conditions (Sieradowice site). Sediments of the Gliczarów site represent spring travertines. In all but the latter site, direct comparison of 14C dates of carbonate and organic fractions was possible, leading to an estimate of initial apparent age of carbonate sediments. Clear correlation was found between the value of initial apparent age of tufas and the hydrodynamic conditions of sedimentation. Corresponding values range from ca 3900 yr (Racławka) to 910 yr for semilimnic sediments (Sieradowice). Intermediate, almost identical values, equal to 2460 ± 200 yr and 2100 ± 160 yr, were obtained for tufas from Rzerzuśnia and Trzebienice, respectively. Detailed sedimentologic classification of tufaceous deposits is presented and some primary and secondary factors affecting the accuracy of radiocarbon dates of various types of tufas are also discussed.


2019 ◽  
Author(s):  
Sandra Reitmeier ◽  
Silke Kießling ◽  
Thomas Clavel ◽  
Markus List ◽  
Eduardo L. Almeida ◽  
...  

SummaryTo combat the epidemic increase in Type-2-Diabetes (T2D), risk factors need to be identified. Diet, lifestyle and the gut microbiome are among the most important factors affecting metabolic health. We demonstrate in 1,976 subjects of a prospective population cohort that specific gut microbiota members show diurnal oscillations in their relative abundance and we identified 13 taxa with disrupted rhythmicity in T2D. Prediction models based on this signature classified T2D with an area under the curve of 73%. BMI as microbiota-independent risk marker further improved diagnostic classification of T2D. The validity of this arrhythmic risk signature to predict T2D was confirmed in 699 KORA subjects five years after initial sampling. Shotgun metagenomic analysis linked 26 pathways associated with xenobiotic, amino acid, fatty acid, and taurine metabolism to the diurnal oscillation of gut bacteria. In summary, we determined a cohort-specific risk pattern of arrhythmic taxa which significantly contributes to the classification and prediction of T2D, highlighting the importance of circadian rhythmicity of the microbiome in targeting metabolic human diseases.


2021 ◽  
Author(s):  
Philipe M. Bujold ◽  
Simone Ferrari-Toniolo ◽  
Leo Chi U Seak ◽  
Wolfram Schultz

AbstractDecisions can be risky or riskless, depending on the outcomes of the choice. Expected Utility Theory describes risky choices as a utility maximization process: we choose the option with the highest subjective value (utility), which we compute considering both the option’s value and its associated risk. According to the random utility maximization framework, riskless choices could also be based on a utility measure. Neuronal mechanisms of utility-based choice may thus be common to both risky and riskless choices. This assumption would require the existence of a utility function that accounts for both risky and riskless decisions. Here, we investigated whether the choice behavior of macaque monkeys in riskless and risky decisions could be described by a common underlying utility function. We found that the utility functions elicited in the two choice scenarios were different from each other, even after taking into account the contribution of subjective probability weighting. Our results suggest that distinct utility representations exist for riskless and risky choices, which could reflect distinct neuronal representations of the utility quantities, or distinct brain mechanisms for risky and riskless choices. The different utility functions should be taken into account in neuronal investigations of utility-based choice.


2021 ◽  
Vol 100 (10) ◽  
pp. 1084-1094
Author(s):  
Igor V. Bukhtiyarov ◽  
Evgeny V. Zibarev ◽  
Nicolay N. Kuryerov ◽  
Oksana V. Immel

Introduction. The analysis of working conditions of pilots of civil aviation aircraft has been carried out according to the data of sanitary and hygienic characteristics (SHC). The non-compliances with hygiene standards for several factors have been established at the same time in all SHC. Materials and methods. The 220 SHC of pilots, who had been examined in the clinic of FSBSI RIOH due to suspicion of occupation disease from 2015 to 2019, conducting flights by plane (49%) and helicopter (51%) were analyzed. The methods of account of acoustic load, hygiene assessment and classification of working conditions, peer review methods, and statistical treatment methods have been used. Results. The working conditions, according to the criteria of the Guide R 2.2.2006-05, are assigned to the following classes: 3.2 - in 26%; 3.3 - in 41%; 3.4 - in 33%. Exceeding the permissible equivalent noise levels was recorded at 92% of workplaces. According to SHC, the exceedances were from 1.2 dB to 34.5 dB (class 3.1-3.4). In assessing the work intensity in 83% of cases from 5 to 11 indicators of class 3.2 were recorded. It has determined class 3.3 of work intensity. The levels of general vibration exceeded hygiene standards in 48% of cases (class 3.1- 3.2), local vibration - in 8% (class 3.1-3.2), microclimate parameters - in 67% (class 3.1-3.2), labour severity - in 22% (class 3.1-3.3), less often there were discrepancies in light (6%) and chemical factor (2%). Conclusion. According to a combination of factors, the overall assessment of working conditions of the pilots of civil aviation aircraft in 74% of cases is assigned to classes 3.3-3.4. However, the disadvantages and errors in filling out the SHC can underestimate the degree of harmfulness of the work. To improve the procedure of establishing the connection between the disease, and the profession it is necessary to amend the legislative framework to obtain objective information about the levels of factors affecting pilots, develop a separate form of SHC of working conditions of pilots, detailed instructions about the rules of filling out SHC.


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