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THE INTELLECTUAL CAPITAL PERFORMANCE OF POLISH BANKS: AN APPLICATION OF VAIC™ MODEL

100%
Śledzik K.
Finansowy Kwartalnik Internetowy e-Finanse
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2013
|
vol. 9
|
issue 2
92-100
EN
In the knowledge based economy intangible resources are the primary value drivers. This is particularly true of companies such as banks. However, intangible resources (also called Intellectual Capital) appear difficult to measure. Today, there are several methods that allow us to measure Intellectual Capital in listed companies. However, not all methods of measurement are adequate for listed banks. This paper uses the Value Added Intellectual Coefficient™ (VAIC™) ratio to measure the Intellectual Capital efficiency of the Polish listed banks using a five years period data set from 2005 to 2009. Three value efficiency indicators, Human Capital Efficiency (HCE), Capital Employed Efficiency (CEE) and Structural Capital Efficiency (SCE) which are the components of the VAIC™ ratio, were used in the analysis. The data set was divided into two groups of banks. The first group was that of 10 listed Polish banks and the second group was comprised of 10 listed comparable banks from Europe (which was the peer group). The results of the rankings of the banks for the average of five years (2005-2009) showed that for VAIC™ the top two performers in the study were Komercni Banka and BRD Groupe Societe Generale S.A. The BCGE - Banque Cantonale de Geneve, Bankas Snoras and BOŚ Bank were the worst performers. The results of ranking based on Human Capital Efficiency (HCE), showed similar results as that of VAIC™. There was observed a significant decrease of the VAIC™ ratio in the years 2008 and 2009 which was caused by the crisis on financial markets. The results extend the understanding of Intellectual Capital’s role in creation of sustainable advantages for banks in developing economies.
2
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The taxation of ‘intangible’ innovation: the Patent Box in Europe and the Italian case

100%
Caramia L. V.
Review of European and Comparative Law
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2022
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vol. 50
|
issue 3
109-127
EN
“Patent Box” is a term for the application of a lower corporate tax rate to the income derived from the ownership of patents. This tax subsidy instrument has been introduced in several countries since 2000. This paper, through a comparative analysis, compares the Patent Box adopted in three different European jurisdictions, which are distinguished by the particular attractiveness of their tax systems, and then focuses on the peculiar case of the Italian Patent Box. Art. 6, D.L. of 21 October 2021, n. 146, in fact, introduces the new discipline of the Patent Box, a preferential taxation mechanism of income from the direct and indirect use of certain intangible assets which, only two months later, has already undergone further and important changes by art. 1, comma 10, of L. 30 December 2021, n. 234: this disruption requires considering the causes of the legislative intervention and, therefore, the structure of a tax promotion mechanism that has already received relevant consideration in the OECD.
3
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Instytucjonalna ochrona tajemnic przedsiębiorstwa w wybranych krajach. Wnioski dla Unii Europejskiej

100%
Nowak O.
Ekonomia - Uniwersytet Ekonomiczny we Wroclawiu
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2013
|
issue 4 (25)
103-119
EN
There are many assets that give companies strength, capabilities, potential, and business advantage over the competition. These assets must be adequately overseen, protected and maintained. One of the examples of such a critical organization resource is information that may have a form of so-called intellectual property. Intellectual property (intangible assets in the form of information) has become significantly important in relation to the processes of international trade development, technology transfers, and globalization. A lot of authors, including many recognized authorities in law, management and/or economics, recognize intangible assets as key resources of the enterprise, that enable achieving a sustainable competitive advantage (the company’s ability to offer more favorable terms and conditions of purchase to its customers, and consequently reap greater benefits than other market players). Hence the need for their adequate protection, especially taking into account multiple threats coming out of globalization of trade and international economic cooperation. Many activities in this area belong to the company itself. However; the legal framework of intellectual property protection that is properly designed can foster the promotion of innovation in industry, and conflict-free operation of international trade. Therefore, the main purpose of this article is to present the role of intangible assets in today’s economy and provide an overview of the major differences in protection and law enforcements provided by state institutions in selected countries. Wherein, the definition of intangible assets - due to width and depth of the research area - has been limited to confidential business information (often also referred to as trade secrets or business secrets). By trade secrets we generally mean undisclosed to the public technical, technological, commercial or organizational information, that an owner has taken the necessary action to maintain its confidentiality. In other words, they are confidential information of commercial or economic value, maintained by their covert nature, where the owner has taken appropriate measures to protect them, for example, by forcing confidential agreements or through restrictive terms of access to essential technical knowledge, such as know-how.
4
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Idea obiektów wzorcowych DAHPw wycenie nieruchomości

51%
Mirosław Dytczak M., Grzegorz Ginda G.
Zeszyty Naukowe Wyższej Szkoły Bankowej we Wrocławiu
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2013
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issue 2(34)
131-146
PL
Elastyczność procedur szacowania nieruchomości sprawia, że uprawnieni rzeczoznawcy szeroko wykorzystują przy wycenie nieruchomości doświadczenie wynikające z wycen zrealizowanych w przeszłości. Dokonują tego, rozpatrując cechy wycenianych nieruchomości w kontekście znanych im wycen. Muszą przy tym właściwie uwzględnić cechy trudno mierzalne nieruchomości. Dla ułatwienia oceny takich cech przy uwzględnieniu doświadczenia rzeczoznawcy zaproponowano zastosowanie wielowzorcowej AHP. Przedstawiony przykład obliczeniowy potwierdza jej zalety.
EN
Official real estate valuation procedures allow a valuator to use experience without limits. A valuator therefore usually applies features of real estate objects which have already been valuated to evaluate features of a valuated real estate object. Certain real estate features are intangible. As a result, it is important to be able to assess them properly to ensure reliable valuation results. Application of Multiple Dominant AHP is proposed in this regard. It facilitates making justified evaluations while still allowing to utilise valuator’s experience and providing reliable valuation results. A sample analysis is also included in the paper.
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