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This book is the essential guide for managers wishing to implement the benefits of Intellectual Capital thinking in their companies or divisions. It serves as an easily accessible introduction to the subject area for the novice, giving the gist of what it is about and how it has developed, but above all it gives hands-on instructions on how to incorporate intellectual capital thinking in everyday business and how to use the tools provided for the management and measurement of intangible resources. Throughout the main part of the book, three different cases in separate boxes run in parallel with the body text. These are introduced in chapter 2 and illustrate how the tools are to be used, depending on what type of company wishes to implement these ideas. The three case companies are characterised as a manufacturing company, an R&D organisation and a network company. Smaller case stories about well-known global companies are also interspersed throughout the book.
The Covid-19 pandemic has changed our activities, like teaching, researching, and socializing. We are confused because we haven’t experienced before. However, as Earth's smartest inhabitants, we can adapt new ways to survive the pandemic without losing enthusiasm. Therefore, even in pandemic conditions, we can still have scientific discussions, even virtually. The main theme of this symposium is "Reinforcement of the Sustainable Development Goals Post Pandemic" as a part of the masterplan of United Nations for sustainable development goals in 2030. This symposium is attended by 348 presenters from Indonesia, Malaysia, UK, Scotland, Thailand, Taiwan, Tanzania and Timor Leste which published 202 papers. Furthermore, we are delighted to introduce the proceedings of the 2nd Borobudur Symposium Borobudur on Humanities and Social Sciences 2020 (2nd BIS-HSS 2020). We hope our later discussion may result transfer of experiences and research findings from participants to others and from keynote speakers to participants. Also, we hope this event can create further research network.
Sveiby offers practical advice on how to manage knowledge companies - such as accounting firms, management consulting firms, advertising agencies and computer consultants - and their employees
Over the past decade, knowledge assets and intellectual capital have been attracting an increasing amount of attention, not only from academics and CEOs, but also from national policy makers. To date, most studies of intellectual capital have focused at the organizational level, with an emphasis on explaining the role of “intangible assets” as a differentiator between accounting value and market value as a possible source of corporate competitive advantage. More recently, pioneers in the field, including the authors of this book, have begun to apply these methodologies to a broader scope, with the objective of comparing the intellectual capital indices at the national or regional level. As a result, an increasing number of world organizations and researchers are commissioned to investigate this future-oriented crucial national issue. Yet, the linkage between the value of intangible assets and how to quantify or benchmark it is still tenuous, not to mention easily misunderstood by a layman for guiding better decision making. With the belief that numbers talk and statistics hide valuable information, this book serves to present the authors’ research findings, covering 14 years (1995-2008) of intellectual capital information, comprised of human capital, market capital, process capital, renewal capital, and financial capital for 40 countries. The last three chapters go beyond analysis of current intellectual capital factors, and present practical tools for launching initiatives at the national level. The book will serve as an essential resource for researchers, policy makers, and business leaders concerned with issues of economic growth and competitiveness, innovation, and business creation.
Beginning appropriately with an executive summary, this guide to the new business world introduces an intellectual capital approach. The Scandinavian editors define IC "as a language for thinking, talking and doing something about the drivers of companies' future earnings." Such a new language entails new measures (the IC-index approach), ways to connect to shareholder value, and ultimately, a new meaning of management. Annotation copyrighted by Book News, Inc., Portland, OR
The Value of Intangibles Assets and the Human Capital Disclosure of companies specializing in IT Consulting, Application & Internet Software and Data Processing. A Cross-Country Comparison Italy-England is a work born of the in depth study of the IC disclosure of Italian companies and the curiosity of the comparison with British companies. Voluntary disclosure of intangible resources reduces information asymmetry and the cost of capital (Botosan, 1997; Bojelbene M. A. and Affes Habib, 2013) and this encourages managers to increase this communication. The high-tech companies give much importance to intangible resources, particularly human resources, this observation led to the idea of studying the communication of human capital in the context of such companies. With the passing of time we see a greater interest on the part of company management to human capital with respect to the structural capital that has always been the subject of corporate communications.
Business executives and managers are increasingly working in a highly competitive environment, where identifying the main drivers of performance is vital for the survival of firms. Intellectual capital is a crucial matter for firms worldwide, and the disclosure of intellectual capital has been identified as one of the major drivers of performance. This book examines the impact of intellectual capital disclosure on the performance of listed firms which adopt the balanced scorecard approach. The book is a product of research that offers innovative analysis and proves that managers of firms can use the disclosure of intellectual capital to boost performance. It reveals how using the balanced scorecard as a measurement tool for intellectual capital disclosure can drive the performance of firms. Students in postgraduate programmes and academics, as well as business executives and managers, will find this book to be an essential guide to maximizing intellectual capital disclosure to boost performance.
This book includes the proceedings of the 15th International Conference on Complex, Intelligent, and Software Intensive Systems, which took place in Asan, Korea, on July 1–3, 2021. Software intensive systems are systems, which heavily interact with other systems, sensors, actuators, devices, and other software systems and users. More and more domains are involved with software intensive systems, e.g., automotive, telecommunication systems, embedded systems in general, industrial automation systems, and business applications. Moreover, the outcome of web services delivers a new platform for enabling software intensive systems. Complex systems research is focused on the overall understanding of systems rather than its components. Complex systems are very much characterized by the changing environments in which they act by their multiple internal and external interactions. They evolve and adapt through internal and external dynamic interactions. The development of intelligent systems and agents, which is each time more characterized by the use of ontologies and their logical foundations build a fruitful impulse for both software intensive systems and complex systems. Recent research in the field of intelligent systems, robotics, neuroscience, artificial intelligence, and cognitive sciences is very important factor for the future development and innovation of software intensive and complex systems. The aim of the book is to deliver a platform of scientific interaction between the three interwoven challenging areas of research and development of future ICT-enabled applications: Software intensive systems, complex systems, and intelligent systems.
This book provides a critical analysis of the evolution of corporate disclosure. Building upon prior academic literature, it assesses the most important changes in mandatory corporate disclosure, the growing relevance of social and environmental disclosure, and revolutionary new forms of corporate communication, in particular social media. It also includes empirical analyses that shed further light on the impact of voluntary communication, i.e. social and environmental reporting and corporate social media communication, on managerial and investment decisions. Lastly, it discusses new directions for accounting and corporate governance research on the theoretical and empirical challenges of corporate disclosure. Offering a wealth of relevant and timely advice, the book will help regulators design policies that allow businesses to overcome current and emerging economic, social, and technological challenges.