Search results - CEJSH

1

Intellectual capital management in a university

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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.

2

[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

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

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.

5

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.

6

Kapitał intelektualny jako akcelerator nowej ekonomii

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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

7

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.

8

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.

9

Rola kapitału intelektualnego w budowaniu przewagi konkurencyjnej przedsiębiorstwa

80%

Bartkowiak P., Grajewska W., Uniwersytet Ekonomiczny w Poznaniu; Wydział Zarządzania; Katedra Zarządzania Strategicznego

Acta Universitatis Lodziensis. Folia Oeconomica

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2012

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vol. 267

EN

Human capital as an element of intellectual capital company in the turbulent economy and the constant of competing companies is a factor of the competitive advantage of the organization. The possibility of free access of enterprises to modern technology and information makes managers should search sources of advantage in other areas, including the building of human capital. Therefore, today's organizations tend to put on the development of human resources in the expectation that such activities may have long-term profits including through distinguishing himself in the market or the formation of a flexible approach to supplied in a variable environment. In strategic terms, the effect will increase the value of a company with other elements in the socalled outside the property – „good reputation”. Therefore, the operation of firms is influenced by competition. It affects the real extent of the company and their profit. But success also the company depends on itself, and therefore its managers, levels of experience and presented the management level.

10

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.

11

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.

12

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.

13

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.

14

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.

15

Ujawnianie kapitału intelektualnego wyzwaniem informacyjnej funkcji rachunkowości w dobie gospodarki opartej na wiedzy

80%

Grądziel A.

Nierówności społeczne a wzrost gospodarczy

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2015

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vol. 44 cz. 1

141-152

PL

W gospodarce opartej na wiedzy siłę napędową stanowi wytwarzanie, nabywanie, dystrybucja, gromadzenie oraz wykorzystywanie wiedzy. Dostęp do wiedzy oraz informacji, ich jakość oraz ak-tualność stają się w dobie gospodarki opartej na wiedzy jednymi z najistotniejszych czynników decydujących o konkurencyjności przedsiębiorstwa oraz mającymi zdolność do kreowania wartości tego przedsiębiorstwa. Kapitał intelektualny jest z jednej strony bardzo istotnym czynnikiem rozwoju przedsiębiorstwa, z drugiej zaś strony jest pojęciem bardzo ulotnym. W literaturze przedmiotu już od ponad dekady toczy się dyskusja nad zasadnością włączenia informacji o kapitale intelektualnym do spra-wozdania finansowego przedsiębiorstwa albo raportowania w inny sposób o tym ważnym atrybucie firmy, często bardzo istotnym z punktu widzenia interesariuszy. Trzeba podkreślić, że relewantność i wystarczalność informacyjna tradycyjnej rachunkowości finansowej w ostatnim czasie jest coraz bardziej ograniczona i traci na znaczeniu. Wiarygodna, obiektywna i rzetelna informacja o kapitale intelektualnym byłaby z pewnością cenna z punktu widzenia zarządzających organizacją, jej właścicieli oraz interesariuszy zewnętrznych. Kwantyfikacja zasobów niematerialnych jest niewątpliwie trudniejsza w porównaniu do zasobów materialnych, ale rola którą pełnią we współczesnym zarządzaniu przedsiębiorstwem działają-cym w gospodarce opartej na wiedzy jest coraz bardziej znacząca. Obowiązujące prawo bilansowe nie daje podstaw do rozpoznawania i ujmowania w bilansie przedsiębiorstwa aktywów kompetencyjnych ale uniwersalne zasady rachunkowości (zasada prawdziwego i rzetelnego obrazu, kompletności oraz istotności) nakazują wprowadzenie do praktyk rachunkowości finansowej i zarządczej nowych koncepcji umożliwiających dostarczanie informacji o tych składnikach majątku. Celem artykułu jest przedstawienie istoty kapitału intelektualnego i jego znaczenia w kreowaniu wartości przedsiębiorstwa oraz istniejącego paradoksu – pominięcia przez tradycyjną rachunkowość finansową, w dobie gospodarki opartej na wiedzy ewidencji kapitału intelektualnego. Wypeł-nienie tej istniejącej luki w ewidencjonowaniu i raportowaniu o zasobach przedsiębiorstwa jest wyzwaniem informacyjnej funkcji rachunkowości.

EN

In the past few decades, the economy has moved from a traditional economy based on natural resources, capital and labour to an economy based on knowledge. Currently, intellectual capital is a value driver and strategic asset. Knowledge is an essential tool, which allows the organisation to achieve its objectives, determines the competiveness of the organisation and creates the com-pany value. Intellectual capital is a crucial factor of development of the company, on the other hand, is an “elusive” term. In the literature for more than a decade, there has been a debate on recognising intellectual capital in the financial statements of organisation or other means of presenting this at-tribute of the company. The information on intellectual capital is very important for different users of company information. It should be emphasized that the relevancy and sufficiency of traditional financial accounting in recent times is becoming more and more limited and loses its importance. Reliable, objective and verifiable information on the intellectual capital would be valuable to exist-ing and potential investors, and to other external users of the information. Quantification of intangible assets is undoubtedly more difficult compared to material resources, but the role they perform in the modern management of the company operating in the knowledge economy is becoming more significant. In spite of the fact that the law did not require to include the information on intellectual capital to financial statements, the basic accounting principles (principle of true and fair view, completeness and materiality) present the need to modify the financial and management accounting policies by recognising and disclosing information on intellectual capital. The article presents the concept of intellectual capital, with a particular focus on the concept of recognising and disclosing of intellectual capital. Reporting on intellectual capital is a challenge for financial accounting in the knowledge economy.

16

A comparative analysis of methods of measuring a company's intellectual capital.

80%

MERCIK J., DOMINIAK P., SZYMAŃSKA A.

Operations Research and Decisions

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2013

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vol. 23

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issue 1

17-28

EN

Intellectual capital is, in general, considered to be a component of a company’s market value, which is not always reflected in its financial statements. The authors analyzed 21 of the most common methods of measuring company’s intellectual capital. Detailed analysis of these methods made it possible to identify a set of 7 basic criteria that clearly distinguish them. The paper presents a comparative matrix of methods of measuring intellectual capital in terms of all the considered criteria. It is shown that, among the best known methods of measuring intellectual capital, there is no so-called “standard measure”, i.e. one which fulfils all the criteria at the same time.

17

Znaczenie kapitału intelektualnego w przedsiębiorstwie

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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.

18

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.

19

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.

20

System szkolnictwa wyższego a kapitał intelektualny regionu w wybranych krajach europejskich

80%

Rószkiewicz M.

Econometrics. Ekonometria. Advances in Applied Data Analytics

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2013

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issue 2(40)

9-21

EN

This paper analyzes the relation between intellectual capital and development of higher education system. The measurement was executed for the set of 16 UE countries, including Poland. Applied approach into the measurement of intellectual capital was regarded as the extension of the proposals presented by the author in the Report of Intellectual Capital of Poland (www.innowacyjnosc.gpw.pl/kip). The paper focuses on crucial features of the higher education system which was extracted in the procedure of principal components. Using these components a comparative analysis of Polish higher education system in Poland was examined and collated with systems of other UE countries. The study also examined the influence of these crucial factors on the level of intellectual capital. A regression model describing dependence of intellectual capital on these core components was estimated. The results show a big disproportion between quality and range of the Polish higher education system. That means that the prevalent development of Polish higher education system focuses on the scale of functioning but extensive development does not follow development of quality. However, the model of the relation estimated for a set of UE countries shows that the qualitative features of the higher education system play a crucial role in shaping the level of intellectual capital.

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