搜索结果: 1-15 共查到“管理科学与工程 intellectual capital”相关记录16条 . 查询时间(0.089 秒)
In Search of an Intellectual Capital General Theory
intellectual capital knowledge management strategic management models paradigms theory
2009/7/17
The development of intellectual capital theory has been guided by the ideas and thoughts of a handful of influential practitioners, including Karl Erik Sveiby (1997), RS Kaplan (Kaplan and Norton, 199...
A New Insight into the Valuation of Start-ups:Bridging the Intellectual Capital Gap in Venture Capital Appraisals
start-ups valuation venture capital business model top management team intellectual capital
2009/7/17
The emergence of a New Economy has brought consensus to the idea that innovation skills and capabilities are the main drivers of a firm’s wealth generation capacity. The principal role that venture ca...
The Ambiguous Relationship of Leadership and Intellectual Capital:Understanding how Intellectual Capital is Developed
Knowledge Intellectual Management Leadership Organizational Processes Measurement
2009/7/17
Intellectual Management deals with these interactions between all resources, tangible and intangible to create maximum value. Leadership plays an important role when turning knowledge within an organi...
TREEOR Model:An Approach to the Valuation of Intellectual Capital
Intellectual Capital Organizational Learning Knowledge Management Lotka-Volterra system
2009/7/17
Following the biological behaviour of a tree and its growth system, this paper proposes a model of valuation of the Intellectual Capital of an organization based on a variation of the classical Lotka-...
Intellectual Capital and Value Creation: Evidence from the Portuguese Banking Industry
Intellectual capital human capital relational capital structural capital value creation
2009/7/17
Intellectual capital has been described as the intangibles that drive the organizational value creation and nurture the sustainable competitive advantage. However, these intangibles cannot create valu...
Balancing the Flows:Managing the Intellectual Capital Flows in Inter-Organisational Projects
capital protection of knowledge interorganisational collaboration
2009/7/17
This paper analyzes different strategies for protecting knowledge in interorganisational collaborative relationships, based on intellectual capital (IC) theory. Previous research has stressed the need...
Alternative Accounting to Manage Intellectual Capital
intellectual capital value based management measurement alternative accounting intangible balanced sheet
2009/7/16
The connection of intangible assets to cash flow generation is a major management issue. In addition, the majority of investment is made on the intangible capital items. This paper intends to present ...
In Search of an Intellectual Capital Comprehensive Theory
intellectual capital knowledge management strategic management models paradigms theory
2009/7/16
Intellectual capital issues have undergone significant development since the beginning of the 1990s. The increasing difference between company market value and company book value has prompted academic...
Intellectual Capital Management as Part of Knowledge Management Initiatives at Institutions of Higher Learning
knowledge management intellectual capital management higher education
2009/7/16
Aspects such as human capital; structural capital and customer capital are important variables of the whole intellectual capital management programme, which forms part of the knowledge management init...
Does Intellectual Capital Management‘Make a Difference’? A Critical Case Study Application of Structuration Theory
intellectual capital structuration narrative rganisational change trategic impact
2009/7/16
The central problem addressed in this paper is how intellectual capital (IC) management can progress beyond measurement and disclosure to provide a more dynamic interpretive scheme, in order to meet s...
How to Ensure the Quality and Reliability of Intellectual Capital Statements?
intellectual capital intellectual capital statement quality management audit methodology knowledge management SME European Commission/Research
2009/7/16
To gain competitive advantage in Europe, it is vital for small and medium sized enterprises (SMEs) to utilise knowledge efficiently and to tap into full innovation potential. Reporting those intangibl...
A Consistent Assessment of Intellectual Capital in SMEs. InCaS: Intellectual Capital Statement–Made in Europe
Intellectual capital, intellectual capital statement knowledge management innovation SME European commission/research
2009/7/16
The globalisation and the accompanying increasing international competition put considerable pressure on European small and medium-sized enterprises (SME). The key to competitiveness increasingly appe...
Intellectual Capital and Organizational Performance:an Empirical Study of the Pharmaceutical Industry
Knowledge management social capital communities of practice structuration theory
2009/7/16
This paper directly measures the impact of intellectual capital management on organizational performance. Although this is an area widely studied in the literature, the nature of most of the work to d...
InCaS: Intellectual Capital Management in European SMEs:its Strategic Relevance and the Importance of its Certification
intellectual capital statement audit knowledge management innovation SME quality requirements certification
2009/7/16
Small and medium-sized enterprises (SMEs) were targeted in the German pilot project "Wissensbilanz – Made in Germany" and the European pilot project “InCaS: Intellectual Capital Statement – Made in Eu...
Intellectual Capital and IFRS3: a New Disclosure Opportunity
intellectual capital valuation financial accounting goodwill purchase analysis
2009/7/16
As a response to the absence of an exhaustive generally accepted accounting principle handling the issue of intangibles, a plethora of concepts, models, methods and tools for identifying, measuring an...