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Struktura kapitału intelektualnego kraju - przegląd wybranych podejść

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Paszko J.
Marketing i Rynek
|
2022
|
issue 11
3-12
EN
Intellectual capital has achieved the status of the main determinant of the competitiveness of enterprises, and consequently also of entire economies. However, due to the abstractness, ambiguity and complexity of this category, individual authors define and divide it differently. The lack of a standard for understanding and classifying the national intellectual capital means that knowledge on this subject is fragmentary. The aim of this article is to review and systematize approaches to the categorization of the national intellectual capital and present the author's proposal for systematizing the capital structure and understanding its components.
PL
Kapitał intelektualny osiągnął status głównej determinanty konkurencyjności przedsiębiorstw, a w następstwie również całych gospodarek. Jednak ze względu na abstrakcyjność, niejednoznaczność oraz złożoność tej kategorii poszczególni autorzy różnie ją definiują i dzielą. Brak standardu rozumienia i struktury kapitału intelektualnego kraju sprawia, że wiedza na ten temat ma charakter fragmentaryczny i nie zostaje w wystarczającym stopniu wykorzystana w praktyce. Celem tego artykułu jest przegląd i systematyzacja podejść do struktury kapitału intelektualnego kraju oraz przedstawienie autorskiej propozycji w tym zakresie.
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Dylematy wyceny wartości relacji z interesariuszami

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Dąbrowski T.
Studia Prawno-Ekonomiczne
|
2013
|
vol. LXXXIX (89)
195-205
EN
The value of contemporary companies is to great extent based on the value of intangible assets. Therefore, the precise valuation of particular elements of those assets constitutes an important issue. The solution to this is regarded as an important challenge both on theoretical as well as on practical level. One of the components of intangible assets are the relations of the company with different groups of its stakeholders. The meaning of the valuation of those relations increased together with the densification of the network of stakeholders resulting from the emergence of new groups of stakeholders and from the increase in the number of contacts with the company. The current approach to the valuation of stakeholders relations (concentrated mainly on clients or employees) seems to be insufficient because the relations with other stakeholders also become a source of future economic benefits for the company. Therefore, there is a need for new approach towards the valuation of relations, embracing broader range of stakeholders, so that the valuation fully reflects the real value of those relations as an element of the intangible assets of the company.
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