An Overview of Intellectual Capital (IC) Models for SMEs

2014 ◽  
Vol 2 (1) ◽  
pp. 31-38 ◽  
Author(s):  
Ramón Sanguino Galván ◽  
Tomás M. Bañegil Palacios
Keyword(s):  
Information Technology ◽  
Intellectual Capital ◽  
The Political ◽  
Key Factors ◽  
Business Network ◽  
Economic Changes ◽  
Original Contribution

The growing importance of the intangible Economy involves the publication of a growing number of models. Nevertheless, we have observed that there are no generally accepted models for measuring Intellectual Capital in organizations. In recent years, several have been proposed, with a number of similar aspects, but differing with regard to their complexity and adaptability. In this sense, our main original contribution when measuring Intellectual Capital is related to comparing and assessing the different existent Guidelines in SMEs, unlike previous published papers. At the same time, SMEs, as an important part of the business network, should be alert to the political, social, technological and economic changes occurring in their environment. In recent years, these changes have been associated with two key factors for their competitiveness: the information technology and the knowledge. The purpose of this paper is to present and compare some of the most recent and significant contributions from researchers to the field of the measurement and management of intangibles in SMEs.

HISTORICAL EVOLUTION OF THE BALANCE SHEET IN THE PEOPLE'S REPUBLIC OF CHINA

2014 ◽  
Vol 41 (1) ◽  
pp. 1-34 ◽  
Author(s):  
Shizhong Yang ◽  
Ruining Yang ◽  
Z. Jun Lin
Keyword(s):  
Balance Sheet ◽  
People’S Republic Of China ◽  
The Political ◽  
Historical Evolution ◽  
People's Republic Of China ◽  
Economic Changes ◽  
Republic Of China ◽  
Financial Position ◽  
Rapid Changes ◽  
Accounting Convergence

This paper exhibits the historical evolution of the balance sheet in the People's Republic of China. In particular, we examine three major changes in the balance sheet (which reports the financial position of an economic or business entity) since the founding of the new China in 1949 and the political, social and economic changes during this period. The content, structure and presentation of the balance sheet (or alternative forms of the statement in use) are illustrated. The political and economic factors driving its evolution are analyzed to assist readers in understanding the rapid changes in Chinese accounting over the last six decades. The implications of the Chinese experience for international accounting convergence are also briefly outlined.

Realignment and Beyond

2018 ◽  
Author(s):  
Russell J. Dalton
Keyword(s):  
Twentieth Century ◽  
Public Opinion ◽  
Social Change ◽  
Driving Force ◽  
Electoral Systems ◽  
The Political ◽  
Democratic Process ◽  
Economic Changes ◽  
Economic Issues ◽  
Societal Changes

Affluent democracies have experienced tremendous socio-economic changes since the mid- twentieth century, which has reshaped public opinion, party programs, and electoral choices. This chapter first summarizes the societal changes that have been a driving force behind the political changes described in this study. One pattern involves the longstanding economic issues of contemporary democracies, and shifting social positions on these issues. In addition, an evolving cultural cleavage and its ties to broader attitudes toward social change have altered citizen policy preferences. In most affluent democracies, the parties’ responses to these changing citizen demands have produced a realignment to represent both economic and cultural positions. The chapter concludes by discussing the implications of the findings for the working of electoral systems and the democratic process more broadly.

Indian Muslim(s) After Liberalization

2019 ◽  
Author(s):  
Maidul Islam
Keyword(s):  
Economic Development ◽  
Free Market ◽  
Political Leadership ◽  
Economic Reforms ◽  
Turn Of The Century ◽  
The Political ◽  
Economic Policies ◽  
Multiple Forms ◽  
Muslim Identity ◽  
Economic Changes

Close to the turn of the century and almost 45 years after Independence, India opened its doors to free-market liberalization. Although meant as the promise to a better economic tomorrow, three decades later, many feel betrayed by the economic changes ushered in by this new financial era. Here is a book that probes whether India’s economic reforms have aided the development of Indian Muslims who have historically been denied the fruits of economic development. Maidul Islam points out that in current political discourse, the ‘Muslim question’ in India is not articulated in terms of demands for equity. Instead, the political leadership camouflages real issues of backwardness, prejudice, and social exclusion with the rhetoric of identity and security. Historically informed, empirically grounded, and with robust analytical rigour, the book tries to explore connections between multiple forms of Muslim marginalization, the socio-economic realities facing the community, and the formation of modern Muslim identity in the country. At a time when post-liberalization economic policies have created economic inequality and joblessness for significant sections of the population including Muslims, the book proposes working towards a radical democratic deepening in India.

Sociospatial Transformations in the ‘Postsocialist’ Periphery: The Case of Maputo, Mozambique

1995 ◽  
Vol 27 (9) ◽  
pp. 1463-1491 ◽  
Author(s):  
J D Sidaway ◽  
M Power
Keyword(s):  
Political Economy ◽  
Built Environment ◽  
Third World ◽  
Development Project ◽  
Economic Consequences ◽  
Capital City ◽  
The Political ◽  
Economic Changes ◽  
Portuguese Colonialism ◽  
Do So

As Mozambique was one of a number of Third World states that embraced Marxism-Leninism during the 1970s, the establishment and subsequent collapse of a socialist development project since independence in 1975 has had profound social, political, and economic consequences. Against these contexts, and through a chronological account which begins with the impacts of Portuguese colonialism and Mozambican nationalist responses, we analyse the contradictory impact of political and economic changes accompanying colonialism, independence, attempted socialist transformation, and the end of socialism in Mozambique as they are mediated through the built environment of the Mozambican capital city of Maputo. The combined political, social, and cultural facets within these transformations and continuities are evident throughout the account and we specify some of the ways in which these are intertwined with the political economy of urbanization. In the conclusion we reconsider what the changing trajectory of Maputo represents in global and comparative terms. We do so with reference to debates about the changing forms of international capitalist regulation and the reconfiguration of dependency.

scholarly journals Synergic Relationship and Synergic Degree between an Information System and Corporate Strategy

2013 ◽  
Vol 13 (Special-Issue) ◽  
pp. 110-121
Author(s):  
Xie Xiang ◽  
Guan Zhongliang ◽  
Wang Xiaoliang ◽  
Liu Jiashi
Keyword(s):  
Information Technology ◽  
Information System ◽  
Core Competence ◽  
Corporate Strategy ◽  
Key Factors ◽  
Measure Model ◽  
Matching Degree ◽  
Is Value

Abstract With the development of information technology, the Information System (IS) has not the characters of rareness and inimitability, so an IS cannot form core competence alone. Forming synergic relationship and keeping higher synergic degree between IS and corporate strategy will help the enterprises acquire competence advantage and realize IS value. This paper analyzes the conditions of forming synergic relationship between an IS and strategy, and points out that the key factors for a synergic degree are the strategy rationality and the matching degree between the IS and strategy. Based on the analysis result and BCG growth share matrix, this paper constructed a synergy degree measure model to evaluate the synergic relationship between the IS and corporate strategy. Finally, a case study is used to verify the feasibility of the model.

scholarly journals Europe 1992: Threat or opportunity for the Canadian forest products industry and implications for public policy

1991 ◽  
Vol 67 (6) ◽  
pp. 674-690
Author(s):  
W. T. Stanbury ◽  
Ilan Vertinsky ◽  
John L. Howard
Keyword(s):  
Public Policy ◽  
Forest Policy ◽  
Forest Products ◽  
The Political ◽  
Forest Products Industry ◽  
Strategic Responses ◽  
Demand And Supply ◽  
Economic Changes ◽  
Regulatory Changes ◽  
European Forest

Structural and regulatory changes in Europe are expected to have major implications for the forest products industry and forestry in Canada. In this paper, the changes associated with the completion of the internal market of the European Community, the introduction of a new European forest policy, and structural, political and economic changes in eastern Europe are surveyed and their impacts on the demand and supply of forest products analyzed. The paper also explores the appropriate strategic responses of Canadian firms. The paper concludes with the implications of the political and economic changes brought about by Europe 1992 for public policy.

scholarly journals Letter from Moscow

1995 ◽  
Vol 19 (11) ◽  
pp. 703-703 ◽  
Author(s):  
A S. Brown
Keyword(s):  
Clinical Psychiatry ◽  
Research Collaboration ◽  
The Political ◽  
Economic Uncertainty ◽  
Economic Changes ◽  
Russian Psychiatry ◽  
To Receive

The political and economic changes in Russia in the last five years have been enormous, however, Russian psychiatry remains isolated from the mainstream. This isolation started in the aftermath of allegations in the seventies about the misuse of psychiatry, and has been exacerbated by recent economic uncertainty. I was therefore interested to receive an invitation to stay with a Russian psychiatrist for a week in September 1994, to investigate the possibilities of research collaboration between the Institute of Clinical Psychiatry in Moscow and the Department of Psychiatry in Southampton.

scholarly journals Evo-lución: The Economic Situation of Evo Morales’ Bolivia Under Scrutiny

2018 ◽  
Vol 23 ◽  
pp. 67-104
Author(s):  
Christian Dalenz
Keyword(s):  
Environmental Sustainability ◽  
Economic Model ◽  
Point Of View ◽  
Social Conditions ◽  
Economic Situation ◽  
The Political ◽  
Short Introduction ◽  
Economic Changes ◽  
Political Landscape ◽  
The Government

This paper deals with economic changes in the last 12 years in Bolivia under the presidency of Evo Morales. After a short introduction about the political landscape of the country, I will explain how Morales’ party, Movimiento al Socialismo, planned to change Bolivia’s economic model. Here I will rely on the works by former Bolivian Ministry of Economics and Public Finances, Luis Arce Catacora. Then I will show the improvements in social conditions of the Bolivian population during the Morales’ presidency, and I will relate them to the Cash Conditional Transfers adopted by the government, otherwise known as bonos. Finally, I will assess the intricate issue of economic and environmental sustainability of this model. My point of view is that since Bolivia will soon face less revenue from its gas exports, efforts in diversifying its economy will have to improve. At the same time, no major crisis should happen.

scholarly journals Sieci biznesowe i innowacyjność MSP

2009 ◽  
Vol 14 ◽  
pp. 76-80
Author(s):  
Kazimierz W. Krupa
Keyword(s):  
Online Community ◽  
New Economy ◽  
The Political ◽  
Economic Interdependence ◽  
Cultural Relations ◽  
Small Companies ◽  
Business Network ◽  
The World

Learn to do business in a funny way! Be part of an online community where interesting business ideas are turned into real business ventures. The online community is formed by aspiring entrepreneurs from all over the world. Entrepreneurs contribute business network ideas and the best ideas are voted to be implemented via the online community. The new economy deals with the economic interdependence among nations and SMBs. It analyzes the flow of goods, services, and payments between a nation and the rest of the world, the policies directed at regulating this flow, and their effect on the nation’s welfare. This economic interdependence of innovations in SMBs is affected by, and in turn influences, the political, social, and cultural relations among small companies.

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