Governance Mechanism, Intell ectual Capita l Disclosure, a nd Firm Value

This study entitled the influence of corporate governance mechanism on firm value with intellectual capital disclosure as an intervening variable. This study aims to examine the direct and indirect effect of board size, gender diversity, educational background, block holder ownership, and foreign ownership both simultaneously and partially on intellectual capital disclosure and firm value. This study examines the mediating effect of intellectual capital disclosure in the relationship between corporate governance mechanism and firm value. This study used the companies included in intellectual capital intensive industries in Indonesia Stock Exchange as the sample for 2017-2019. The sampling technique used in this study was purposive sampling, with 243 data from 81 companies. Analysis techniques used in this study were statistic descriptive, multiple regression, and path analysis used SPSS 23 for windows. The hypothesis testing results show that corporate governance mechanisms simultaneously influence intellectual capital disclosure (ICD) and firm value. Partially, only board size influences both ICD and substantial value, and educational background only influences strong value. The Sobel test shows that ICD doesn't mediate the effect of all variables related to corporate governance mechanism on firm value.

INTEGRITY, SUSTAINABILITY, AND INTELLECTUAL CAPITAL CHALLENGES IN MANAGEMENT EDUCATION IN THE ERA OF ARTIFICIAL INTELLIGENCE

This paper seeks to discuss challenges for management education and integrity capital promulgation in innovative ways in the era of Artificial Intelligence (AI) in education and business practice. The authors present some examples of innovative strategies in the new educational era characterized by globalized AI. How will the AI co-instruction affect the acquisition of intellectual capital? Building on previously published articles and ongoing new research, and maintaining that lack of sustainable management practices, corruption in management leads to social exclusion. The paper presents innovative methods of organization's ethics and integrity branding management in diverse organizations focusing on intellectual capital management and sustainability. It proposes that the facilitation of social inclusion can be considered an innovative approach in both business management and management education. It is an opening and invitation to further exploration for finding better means for management education, integrity competencies and intellectual capital, teaching, sharing in business and society in the era of AI in educational institutions and business organizations. In addition, it seeks to build corruption preventative contexts to construct corruption-free organizations that benefit their owners, shareholders, and community stakeholders. A particular focus is on higher educational institutions in this research.

The expert guide in spanish private universities: analysis of their presence and management for scientific knowledge transfer

The guide of experts is a directory of researchers from an institution who are willing to collaborate with the media and allows journalists to locate them autonomously in a short time. It is a communication tool that optimizes the media projection of the organization's intellectual capital, increasing the visibility, branding, and organization's intellectual capital, increasing the visibility, brand, and reputation of the institution. For this reason, its presence and management in Spanish private universities are researched. The objectives are to ascertain their presence or absence from the guide; identify the reasons that have slowed down their digital implementation; analyze their location, type of format, and languages; research how an expert is located; analyze the curricular data offered by the researcher; reveal the curricular data offered by the expert, and make known the methods for contacting the specialist. The methodology is based on content analysis and the study period is from February to June 2020. The results indicate a poor presence, although they are always located in the press rooms and their format is usually digital (not in pdf), allowing the search by name-surname or specialty, mainly only in Spanish, offering little curricular information on the researchers and always allowing contact by telephone or institutional e-mail through both direct contact and contact mediated by the communication office. It concludes with an overview of its implementation and an identification of the dysfunctions and good practices detected for transferring scientific knowledge through this organizational tool.

ІНСТРУМЕНТИ ЛЮДСЬКОГО ПОТЕНЦІАЛУ ТА МЕХАНІЗМУ КОРПОРАТИВНОГО УПРАВЛІННЯ В УМОВАХ ТРАНСФОРМАЦІЇ

This paper examines the mechanisms of human and intellectual capital transformations, as well as their development patterns in a company to ensure its growth and expansion together with building the company competitive edge in the context of knowledge economy. In particular, the study provides insights into the fundamental principles of corporate management, along with revealing the specifics of the interaction between human and intellectual driving factors and economic tools of corporate management. A special focus is put towards a social function of corporate management in resolving socioeconomic conflicts in the area of public production and its critical significance in tackling a vast range of social issues. Based on the findings, the study offers a conceptual and methodological approach to building and implementing strategies for promoting and boosting human capital to respond to modern economic development trends and challenges. Apart from that, the study identified the need to pay more attention to expanding the research in every area of economic thought and re-think the implications of economic policies being currently realized. It is also noted that corporate management systems in different countries demonstrate great variability, in particular, there are significant differences in the area of corporate ownership and control patterns. The paper presents an overview of various types of corporate management systems which can be distinguished by the nature of their ownership and control paradigm, as well as by diversity in terms of shareholder rights. Thus, some management systems are characterized by a wide range of ownership forms while others tend to concentrate ownership rights or control functions as much as possible. A conclusion is made that there is still no single corporate management model in the world, and each country has developed its own range of tools and mechanisms to overcome corporate problems and challenges arising from the ownership dispersal or control issues. It is argued that the transition to a knowledge economy and increasing the human factor involvement in corporate management have become a distinctive feature of modern phase of enterprise management maturity in most developed economies, and the use of intellectual capital and talent management are viewed as a primary tool in ensuring company high efficiency and competitiveness. The findings reveal that the latest approaches to the research problem, transformations in the company capital structure design, with a key focus on the role of intellectual capital as its crucial element, have contributed to radical changes in contemporary industrial relations. Given the growing significance of a company management concept which is considered a system where a human potential is an exceptional driving force in business development, it is concluded that in view of these changes, all outdated methods of the current operational management should be revised and, accordingly, new standards for business activity and performance practices have to be created.

Mechanism Effect Corporate Governance and Characteristics Company on Disclosure Intellectual Capital on Registered Pharmaceutical Companies on the Indonesia Stock Exchange

The purpose of this study was to analyze the effect of the mechanism corporate governance and company characteristics to disclosure intellectual capital in pharmaceutical companies listed on the Indonesia Stock Exchange in 2015-2020. The population of this study were pharmaceutical companies listed on the Indonesia Stock Exchange in 2015-2020. The sample in this study was 6 pharmaceutical companies which were determined through purposive sampling. This study analyzes the company's annual report using the method content analysis. Data analysis was carried out by classical assumption test, hypothesis testing and multiple regression analysis methods. The results of this study indicate that the size of the board of commissioners, the number of meetings of the board of commissioners, and profitability have an effect partially or simultaneously on disclosure. intellectual capital. Meanwhile, independent commissioners, audit committees, number of audit committee meetings, company size, and leverage has no partial or simultaneous effect on disclosure intellectual capital.