Search results - CEJSH

1

[rec.] Kaplan R.S., Norton D.P. (2011) Mapy strategii w biznesie. Jak przełożyć wartości na mierzalne wyniki. Gdańsk: GWP

100%

Dobija D.

Management and Business Administration. Central Europe

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2012

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vol. 20

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issue 1(114)

97-98

2

Intellectual capital management in a university

100%

Lidin K., Mashkina I., Baranov T.

Prace Komisji Geografii Przemysłu Polskiego Towarzystwa Geograficznego

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2012

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vol. 20

162-167

EN

The notion of intellectual capital (IC) has proved to be crucial in determining the rating ofa company. Particularly great methodological difficulties are connected with attempts to measureIC of institutions of higher education. The structure of IC is proposed, and the amount of each componentis calculated on the example of the Irkutsk State Transport University.

3

O niektórych problemach metodologicznych wyceny kapitału intelektualnego przedsiebiorstwa

100%

Sokołowski J., Jóźwicki R., Społeczna Akademia Nauk; Wydział Zarządzania; Katedra Zarządzania

Acta Universitatis Lodziensis. Folia Oeconomica

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2012

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vol. 267

EN

The aim of the modern enterprise is an increase in the broader values. An important component and also factor in the company's value is its intellectual capital. One of the most important problems of theory and practice in this area is the measurement and reporting of intellectual capital of the company. There are two kind of approaches, namely the approach of intellectual capital valuation based on market value of the company and approach to valuation of various components of intellectual capital. This article addresses the methodological problems of estimating the value of intellectual capital in the first of these approaches. The Authors have indicated that the previous methodology for valuation of intellectual capital, in particular, in the formula based on the difference of the market value of companies and its book value has an important methodological flaw. Therefore the Authors proposed two slightly different formulas for estimating the value of intellectual capital.

4

Strategia miękkich elementów na potrzeby zmian bezpieczeństwa narodowego

80%

Jaruszewski W. K.

Studia Gdańskie. Wizje i rzeczywistość

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2012

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vol. 9

68-82

EN

Literature reports that the national security state is less and less influenced by purely military factors. This increases the role of economic factors, such as the state of the national economy, the quality of international alliances and broadly understood infrastructure level, operations of a number government administration bodies, local authorities, social organizations, as well as individual citizens. The purpose of this article is to introduce the national security issues in terms of the hard and soft its elements. The article consists of three parts. The first section explains the essence of national security in terms of the distribution of the hard and soft elements. The second part presents its own security model based on the eight elements (8-E). The third part describes the organizational changes, which may include hard and soft elements of BN. According to the assumptions of the model for the effectiveness of the changes it is necessary to adapt each of the system components. The method adopted is to analyze the research literature and its own national security organizational model.

5

INTELLECTUAL CAPITAL OF SOCIOECONOMIC AREA: MEASURE AND STRUCTURE part II. Intellectual capital of a company and intellectual capital value of a given socioeconomic area

80%

Ostoj J.

Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej

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2017

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issue 2

75-91

EN

This paper is the second in the series of three papers devoted to the estimated value of intellectual capital belonging to any socioeconomic area: province, municipality, country, region etc. An idea of the estimated value is based on the assumption that the value of a given socioeconomic area for its residents is determined by income generated due to the presence of a business activity in a given area. The structure of the presented method allows for covering all components of intellectual capital within estimated value regardless whether their existence is realized or not. The paper presents the valuation method of intellectual capital to be found in a given socioeconomic area for the purpose of using this method in the third part of the series in which estimates will be conducted for each individual voivodeship (province) in Poland.

6

Wpływ kapitału intelektualnego i korupcji na stan bezpieczeństwa

80%

Jaruszewski W. K.

Studia Gdańskie. Wizje i rzeczywistość

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2015

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vol. 12

305-330

EN

In the twenty-first century corruption remains one of the major social problems in the world. It is also a factor in slowing down socio-economic development. Moreover, it facilitates dishonest politicians and businessmen to take smarter decision. It is a high level of negative consequences for indivi-duals in all areas of socio-economic development and national security. Re-cent press reports on corruption in Poland and in the world shows about the news and the importance of this problem. The aim of the article is to show that intellectual capital and its components can affect the reduction of the corruption in the country. The article consists of three parts. The first describes the concept of intellectual capital. The second impact of corruption on socio-economic development, and the last describes the fight against corruption. The adopted research method was a critical analysis of literature and own research on corruption and intellectual capital.

7

Innovation Capital and its Measurement

80%

Kijek T.

Journal of Entrepreneurship, Management and Innovation

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2012

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vol. 8

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issue 4

52-68

EN

Innovation capital regarded as an element of intellectual capital reflects the ability of an organization to create and commercialize the new knowledge (innovations). The aim of this study is twofold. Firstly, an attempt is made to give a concise review of innovation capital concept and its measures in selected intellectual capital – IC –models. Secondly, this paper sets out to extend the current models and introduce a new valuation method of innovation capital. Moreover, the paper provides empirical evidence about the use of the proposed method.

8

Intangible assets disclosure by Polish enterprises

80%

Bryl Ł.

FINANSE Czasopismo Komitetu Nauk o Finansach PAN

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2017

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issue 1(10)

331-354

EN

The purpose of this paper is to investigate the importance of intangible assets of Polish companies listed on the Warsaw Stock Exchange included in the WIG-30 index. Using publicly available data (financial statements), 30 stock listed entities were studied for the years 2010–2014 in terms of: share of intangible assets in total assets (total and by industry), direction and dynamics of changes in their value, and types of intangible assets most frequently disclosed in the reports. Tools of descriptive statistics were used in the analysis. During the analyzed period both intangible assets and tangible assets showed a positive growth dynamics, whereas the growth of tangibles value showed greater dynamics. The reported share of intangibles in total assets was relatively small, ranging from 6.3% in 2010 to 9.0% in 2014. The value of intangible assets is strongly dependent upon the industry. The intangibles most often disclosed in the financial statements were: goodwill, royalties, patents, trademarks and costs of research respectively.

9

INTELLECTUAL CAPITAL OF SOCIO-ECONOMIC REGION: MEASUREMENT AND STRUCTURE part. I. Definition problems and value

80%

Ostoj J.

Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej

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2017

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issue 1

43--59

EN

This work is the first out of the series of three papers devoted to the estimation of value of intellectual capital of a given socio-economic area: voivodeship, municipality, country, region, etc. The concept of this estimation is based on the assumption that value of any socio-economic region, for its residents, is the amount of income that can be gained by locating their activities in the area they live. The layout of the presented method makes it possible to estimate all elements of intellectual capital, regardless of whether or not we are aware of their existence. In this paper, for the sake of estimation, definitional problems of the concept of intellectual capital are solved and the method which can estimate area value for its residents is proposed in order to derive a method for estimating intellectual capital of a given area as well as of each and every voivodship in Poland.

10

Znaczenie kapitału intelektualnego w przedsiębiorstwie

80%

Rząsa W.

Przedsiębiorstwo i Region

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2013

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issue 5

15-25

EN

Nowadays, when big importance is put on achieving constant competitive advantage and to growth of value of enterprise, quality and level of its non-material assets became significant. Key ingredient of those assets is human factor, so intellectual capital. This article tries to define in friendly and practical way measurable parameters of this capital (basic amounts, indicator of human, socio and organizational capital), methods of measurement of those parameters and also some ways to improve its value in an enterprise or another type of organization. Majority of research prove that improving different HR practices in an enterprise has a positive connection and favourable correlation with a growth of values of this organization. However, this them, because of big range of material, was left to separate consideration.

11

Kapitał intelektualny jako akcelerator nowej ekonomii

80%

Krupa K. W., Mychasiuk J., Stolarczuk M.

Przedsiębiorstwo i Region

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2013

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issue 5

6-14

EN

Empirical studies conducted in the region Podkarpacie indicate that intellectual capital in SMEs do not fully essentially the role starget. This allows the formulation of the opinion that in the studied region, little innovation on balance, it will be difficult implementation strategy escaping forward, by a large group of SMEs, which is expected to be an integral part of the highly developed business

12

Shaping Small and Medium-Sized Enterprises’ Business Environment

80%

Żukowskis J., Pypłacz P., Sasak J.

Journal of Intercultural Management

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2015

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vol. 7

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issue 3

5-14

EN

Modern enterprises appear to be more and more focused on their intangible assets, among which the intellectual capital plays an important role. One of its components – relational capital – is an essential value of an organization as it helps build long-lasting relations between the company and its stakeholders. This, in turn, leads to a business’ competitive advantage. With the help of a research conducted, this study attempts to assess the relations between small and medium-sized enterprises (SMEs) and their business environment institutions.

13

The impact of employee competencies management as part of the human capital on the intellectual capital implementing process

80%

Prusak R.

Management

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2016

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vol. 20

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issue 1

27-39

EN

Competencies of employees and competence management are elements fairly well described in the literature. A modern approach to these issues, however, must have a broader than traditional character. This follows the significant changes that took place in management sciences expressed by an increased role of intangible assets. Intellectual capital, its components, connections with enterprise resources and elements of the environment are an important aspects of the strategic considerations undertaken by management staff in modern enterprises. Competences - which are specific expression of the potential of employees, their ability to detect changes and finding solutions - in this new context become even more important. This study attempts to analyze the selected relationships between the competency management system, intellectual capital and the attitude to IC of management staff.

14

Rola kapitału intelektualnego i kultury w rozwoju bezpieczeństwa narodowego

80%

Jaruszewski W. K.

Studia Gdańskie. Wizje i rzeczywistość

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2016

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vol. 13

9-29

EN

Nowadays, many economic crisis, finance and communication in the XXI century, people are migrating all over the world. The national culture has an important role in the formation of national security and is the driving force behind the growth of national security and socio-economic development. The purpose of this article is to expose the issue of culture, which can be a substitute for military force. In the first part of the article presents issues of intellectual capital at the beginning of the 21st century in the second part of the article describes the importance of culture in the development of national security.

15

INTELLECTUAL CAPITAL OF SOCIOECONOMIC AREA: MEASURE AND STRUCTUREpart III. Intellectual capital of a region estimateattempt on the example of voivodships in Poland.

80%

Ostoj J.

Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej

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2017

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issue 3

EN

This paper is the last in the series of three papers devoted to the estimated value of intellectual capital belonging to any socioeconomic area: voivodship (province), municipality, country, region etc. An idea of the estimated value is based on the assumption that the value of a given socioeconomic area for its residents is determined by income generated due to the presence of a business activity in a given area. The structure of the presented method allows for covering all components of intellectual capital within estimated value regardless whether their existence is realized or not. The paper, the third in the series, makes an approximate estimate of intellectual capital in individual voivodships in Poland for the year 2013. Therefore, it is possible to disclose significant quantitative and qualitative relationships , inter alia between intellectual capital and population of individual provinces.

16

Is there any relation between intellectual capital and the capital structure of a company? The case of Polish listed companies

80%

Bolek M., Lyroudi K.

Finansowy Kwartalnik Internetowy e-Finanse

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2015

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vol. 11

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issue 4

23-33

EN

This study investigates the relationship of the intellectual capital of a company (proxied by its intangible assets), with leverage and equity and capital structure. Our empirical results indicate that there is a negative relation between the intellectual capital (intangible assets) of a company and its leverage based on the Warsaw Stock Exchange main market and NewConnect alternative market. Moreover, the equity capital is found positively related to the level of intangibles in each of the two markets. These results support the thesis that intellectual capital (intangible assets) influences the capital structure of a company.

17

Mapping the Areas of Research on Intellectual Capital Throughout a Period of Dynamic Environmental Changes

80%

Smuda-Kocoń M.

Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia

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2022

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vol. 56

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issue 2

113-129

EN

Theoretical background: Intellectual capital is perceived as a global economy driving factor. Many researchers highlight that it is an ingredient improving the functional gear of almost any organisation. Some voices have simultaneously appeared in scientific discussions claiming that the concept of intellectual capital management may not be fully applicable, either in conditions of economic downturn or during turbulent changes. A whole spectrum of external factors then come to the floor, affecting the situation of a company, while the periods of economic perturbations discourage investments in human resources and hamper HR initiatives. Therefore, in these changing economic conditions, a question arises about the rationale for and the directions of the development on the research on intellectual capital, and the concept itself undergoes a practical verification of suitability and usefulness. This is a particularly interesting field of research because the transformations, which take place in the environment of enterprises, create specific expectations, which should be met within the framework of ongoing research projects on the intellectual capital.Purpose of the article: The aim of this article is to identify the dominant topical trends and networks of research directions in the subject of intellectual capital and their changes over time. The study attempts to illustrate these changes.Research methods: Having employed the text mining method, nearly 5,000 scientific articles on intellectual capital were analysed. Consequently, this extensive literature review enabled mapping of the network of links among the research directions in this area.Main findings: The results of the study have provided a fairly deep insight into the trends in the research on intellectual capital over the years. The results also reflect the vastness of the subject and the scope of the issues addressed over the past and present years. The interest in the concept of intellectual capital management continues and the dynamics of changes in the environment of the modern enterprise is not at all insignificant. The clusters, identified in the research on intellectual capital, have been opening new theoretical, pragmatic and methodological horizons. The analysis, carried out within the study network, confirmed the multifaceted nature of the network of research directions in the area of intellectual capital. In addition, the new research trends, which have been emerging in this area, clearly respond both to the dynamic changes in the business environment and to the doubts about the scale of activities, undertaken with regard to the intellectual capital management. Thus, in this situation, the periods of crisis and instability appear on one hand as a serious threat to the issue of intellectual capital management, while on the other, they can be perceived as an opportunity to renew the existing management concepts.

18

Disclosure of intellectual capital in financial reports: case of Latvia

80%

Lentjushenkova O., Zarina V., Titko J.

Oeconomia Copernicana

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2019

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vol. 10

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issue 2

341-357

EN

Research background: Intellectual capital and its elements, such as reputation, customer relationships, staff competence, are an essential part of a company's value. However, the issues regarding its recording in company's accounting books have not been solved. Proper disclosure of an intellectual capital in financial re-ports will increase the transparency of company-related information, thus improving the quality of reporting. Purpose of the article: The paper aims to investigate the opportunities of intellectual capital disclosure in company's financial reports from the viewpoint of accounting experts. Methods: Financial and accounting managers, board members of accounting services, companies and auditors were surveyed, using the authors' developed questionnaire. The statements regarding the awareness of the intellectual capital and its disclosure-related questions, as well as a respondent profile section were offered to respondents for evaluation. Data was processed in SPSS, applying the method of frequency analysis and categorical Principal Component Analysis (CATPCA). Findings & Value added: The research results indicate the problem of inconsistency between understanding of intellectual capital and its elements in management theory and accounting practice. The existing accounting standards and regulations do not allow for making a full disclosure of all companies' assets. Thus, a reliable information about company's value is not available for shareholders, executives and other stakeholders. The authors suggest using a non-financial reporting practice to reflect the real situation in all companies, irrespective to their status within the meaning of the European Directive on non-financial information disclosure. Current research results will be used for future research and elaboration of recommendations to companies for better disclosure of their assets. Besides, there is a potential for future studies regarding non-financial reporting practice and disclosure of intellectual capital in neighboring countries.

19

The use of ict in initiating and creating relational capital

80%

Chomiak-Orsa I.

Informatyka Ekonomiczna

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2013

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issue 4(30)

105-114

XX

The evolutionary nature of the surroundings of the modern organization, reaching out to customers and creating a relationship, becomes a condition of existence in economic space. At the same time, the development of ICT changed in a general way perspectives and range of initialization and the creation of business contacts for geographically dispersed markets. In the article, the author on the basis of deep research literature and the results of tests carried out in selected municipalities of Lower Silesia and Great Poland has pointed out the importance of ICT in initiating business contacts and creating relational capital.

20

Budowanie relacji międzyorganizacyjnych w kontekście technologii informacyjnych

80%

Chomiak-Orsa I.

Informatyka Ekonomiczna

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2012

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issue 4(26)

38-51

EN

Building solid and reliable interorganizational relations in the conditions of business uncertainty is becoming one of key determinants of market success of the majority of organizations. At the same time progress in the range of sending information and communicating between business entities in a radical way has changed perspectives and scope of business conducting. Using modern solutions in the scope of Information and Communication Technologies (ICT) has given wide range of possibilities to communicate with a customer on geographically dispersed markets. On the basis of in-depth literature research the author of the article shows importance of relationship equity for contemporary organizations as well as for possibilities given by modern ICT solutions in the scope of building and keeping interorganizational relations.

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