The ARISTOTELE project for governing human capital intangible assets: A service science and viable systems perspective

2012 ◽  
pp. 363-372
Keyword(s):  
Human Capital ◽  
Intangible Assets ◽  
Service Science ◽  
Viable Systems ◽  
Systems Perspective

scholarly journals The Influence of R&D Intensity on Financial Performance: The Mediating Role of Human Capital in the Semiconductor Industry in Taiwan

2020 ◽  
Vol 12 (12) ◽  
pp. 5128
Author(s):  
Tsung-Chun Chen ◽  
Yenchun Jim Wu
Keyword(s):  
Human Capital ◽  
Financial Performance ◽  
Capital Investment ◽  
Performance Metrics ◽  
Intangible Assets ◽  
Semiconductor Industry ◽  
Value Added ◽  
Positive Influence ◽  
High Tech ◽  
The Relationship

Knowledge transfer is a strategy used by high-tech companies to acquire new knowledge and skills. Knowledge can be internally generated or externally sourced. The access to external knowledge is a quick fix, but the risks associated with reliance on external sources are often overlooked. However, not acquiring such knowledge is even riskier. There have been a slew of litigations in the semiconductor industry in recent years. The acquisition and assurance of intangible assets is an important issue. This paper posits that internal R&D should take into consideration the knowledge intensity and capital investment in the industry. This study focuses on the relationship between intangible assets and financial performance. It sourced the 2004 to 2016 financial data of semiconductor companies in Taiwan for panel data modeling and examined case studies for empirical validation. This study found that the higher the R&D intensity (RDI) in the value-added component of human capital, the better the financial performance of the company. RDI has a positive influence on the accumulation of human capital and financial performance metrics, and such influence is deferred. Meanwhile, human capital is a mediating factor in the relationship between RDI and financial performance. RDI is integral to the semiconductor industry’s pursuit of business sustainability.

scholarly journals Intangible Assets and Economic Growth in Nigeria: An Empirical Investigation

2021 ◽  
pp. 74-84
Author(s):  
Okumoko Tubo Pearce ◽  
Cookey Ibeinmo Friday ◽  
Question Emomotimi Mcdonald
Keyword(s):  
Economic Growth ◽  
Human Capital ◽  
Intellectual Property ◽  
Intellectual Capital ◽  
Significant Relationship ◽  
Service Sector ◽  
Intangible Assets ◽  
Government Expenditure ◽  
Series Data ◽  
The Impact

This work examines the impact of intangible assets on economic growth in Nigeria, using time series data from 1990 to 2019. Relevant theoretical and empirical literatures were reviewed. Government expenditure on research and development, intellectual capital proxied by human capital stock, intellectual property and service sector employment were regressed as independent variables against the real GDP (proxy for economic growth) as the dependent variable. Secondary data were used for this work. The ARDL bound test was adopted in estimating the model. We discovered that government expenditure on R&D, intellectual capital and intellectual property do not have significant relationship with economic growth proxied by RGDP; meanwhile service sector employment had a significant relationship with economic growth in Nigeria. Also, government expenditure on R&D; and service sector employment were rightly signed; while intellectual capital and intellectual property were not rightly signed. This implies that when government increases its expenditure on R&D, it will result to economic growth, so also service sector employment in the long-run. Meanwhile, an increase in intellectual capital and intellectual property will reduce RGDP. We therefore propose that government should upgrade its spending on R&D so as to boost intellectual capital and property. The government should also create employment for the stock of human capital. Finally, government institutions such as producers’ protection agencies should be empowered to protect intellectual properties in Nigeria.

Intangible resources and the growth of women businesses

2020 ◽  
Vol 12 (3) ◽  
pp. 329-355 ◽  
Author(s):  
Cynthia Ayorkor Sallah ◽  
Livingstone Divine Caesar
Keyword(s):  
Social Capital ◽  
Human Capital ◽  
Women Entrepreneurs ◽  
Intangible Assets ◽  
Sub Saharan Africa ◽  
Second Phase ◽  
Business Growth ◽  
Content Type ◽  
Intangible Resources ◽  
Reputational Capital

Purpose Intangible assets are widely considered as key success factors for the growth of businesses in various economies. While the relationship between intangible assets or resources and business growth or performance have been extensively researched in advanced economies, there is limited understanding of the complexity of the phenomenon in developing/emerging markets. In Ghana specifically, there is a dearth of research on the impact of intangible assets on the growth of women businesses. Consequently, this paper aims to investigate how intangible assets available to women entrepreneurs contribute to the performance of their businesses. Design/methodology/approach Using an exploratory sequential research design (a type of mixed methods design), the data collection was organized into two main phases. The first phase was the qualitative phase where nine respondents were interviewed, and the responses were analysed using thematic analysis. The second phase was the quantitative phase where some 264 questionnaires were collected and analysed using multiple regression analysis. Findings Specifically, the findings focused on three intangible resources: social capital, human capital and reputational capital. The study found that, social, human and reputational capital all significantly contributed to the growth of women businesses. The study also showed a positive and significant effect of social capital, reputational capital and human capital on business growth. Practical implications These findings have implications for women entrepreneurs in Ghana. If they must grow their businesses, then using intangible assets alone may not be able to deliver growth in the required proportions. Serious consideration must be given to the significant impact of intra and extra industry networking and the social competency skills of the entrepreneur. The rationality of this assertion hinges on the findings made from this study that social competence can be effectively used to further enhance the effects of the value of one’s intangible assets. Originality/value Policymakers in Sub-Saharan Africa and specifically Ghana have accorded high priority to private sector entrepreneurship towards reduction in the dependence of the citizenry on government for jobs. Perhaps, this paper adds to the growing body of knowledge on female entrepreneurship in Ghana to understand how intangible assets available to women entrepreneurs contribute to the performance of their businesses.

The human capital of the organization in terms of business value assessment

2017 ◽  
Author(s):  
Ворожбит ◽  
Ol'ga Vorozhbit ◽  
Даниловских ◽  
Tat'yana Danilovskih ◽  
Кузьмичева ◽  
...  
Keyword(s):  
Human Capital ◽  
Intellectual Property ◽  
Intangible Assets ◽  
Graduate Programs ◽  
External Environment ◽  
Business Value ◽  
Value Assessment ◽  
International Environment ◽  
Methodological Approaches

The evolution of the concept of "human capital" levels are formed, place in the structure of intangible assets as part of the organization's intellectual property. Lit methodological approaches used in Russia and abroad for the evaluation of human capital, provides a case study based on the practice of professional valuers. The characteristic of the external environment of an organization as a source of human capital from the position of identification of points of growth in a changing international environment. The monograph will be useful for students of undergraduate and graduate programs, faculty and all those interested in the valuation of human capital of the organization.

Digitalization of Business Processes of Industries As a Factor in Increasing the Return of Human Capital

2019 ◽  
Vol 7 (1) ◽  
pp. 53-57
Author(s):  
Елена Ширинкина ◽  
Elena Shirinkina
Keyword(s):  
Human Capital ◽  
Human Resources ◽  
Special Form ◽  
Business Processes ◽  
Intangible Assets ◽  
Digital Economy ◽  
Key Points ◽  
Practical Research ◽  
Qualitative Changes

The article analyzes the indicators of the development of the digital economy, identifies qualitative changes in the management of enterprises in the digitalization paradigm. The relevance of this study is due to the fact that these processes have been the focus of theoretical and practical research for several decades. This study allows to review the role of human resources in the activities of the enterprise. The author notes that in the paradigm of digitalization of business processes of industries, the idea of the existence of intangible assets, as a special form of the manifestation of human capital, comes to the fore. The key points and conclusions can be used by enterprises to form a strategy for managing human capital in the direction of increasing the level of digitalization.

scholarly journals INTANGIBLE ASSETS IN THE POSTINDUSTRIAL ECONOMY: MYTHS AND REALITY

2021 ◽  
Vol 3 (38) ◽  
pp. 173-181
Author(s):  
R. Romaniv ◽  
S. Romaniv ◽  
M. Shesternyak
Keyword(s):  
Human Capital ◽  
Critical Analysis ◽  
Information Technologies ◽  
Intangible Assets ◽  
Balance Sheet ◽  
Jel Classification ◽  
Postindustrial Economy ◽  
Organization Capital ◽  
Points Of View ◽  
Dominant Part

Abstract. The purpose of the article is to determine the role and the place of the intangible assets in the postindustrial economy. The points of view of different scientists about the formation and development of the postindustrial economy from the position of globalization have been checked and the main unsolved controversies, which are observed in the process of its development, have been analyzed. The faultiness of some theses, from the position of the critical analysis, about the influence of some intangible assets on the macro and micro-indicators of the postindustrial society in general and the separate enterprises, in particular, has been proved. Based on the statistic data of the countries’ economies of the Organization of Economic Cooperation and Development (OECD) the thesis about fast effectiveness and financial feedback from the implementation of the intangible assets has been simplified. The complexity of the dimension of the financial feedback of the intangible assets is in that the results of their implementation into the production process in many cases has intangible character, which is not connected with the creation of the final product of consumption (creation of the organization capital, human capital, etc). R. Sollow’s paradox hypothesis as to information technologies has been proposed to be broadened by the on other types of intangible assets. The accountant legislature of different countries has been analyzed and it has been determined that the number in investments in the performance of the research and development (R&D) might influence the amount of the intangible assets in different ways. The results of the leading world corporations’ assets analysis, working in different areas, have been presented in the article. For this purpose, the structure of their balances for 2018 has been analyzed and it has been determined that intangible assets do not occupy the dominant part in the overall general assets. Keywords: intangible assets, postindustrial economy, R&D, productivity, asset structure in the balance sheet. JEL Classification M41, O33, O34 Formulas 0; fig.: 1; tabl.: 3; bibl.: 18.

Measuring and Valuing Knowledge-Based Intangible Assets

2011 ◽  
pp. 268-293 ◽  
Author(s):  
Steve Pike ◽  
Göran Roos
Keyword(s):  
Human Capital ◽  
Intellectual Capital ◽  
Intangible Assets ◽  
Relationship Management ◽  
Future Research ◽  
Business Innovation ◽  
Practical Guide ◽  
Knowledge Based

This chapter offers a practical guide to the structure, taxonomy, measurement and use of intellectual capital (IC) in business. It traces the roots of IC and exposes and explains the remarkable lack of consensus that has been allowed to develop over the years and the methods used to try to measure it. In keeping with the practical, yet grounded, approach of the chapter, the chapter focuses on business innovation from an IC perspective. Most importantly, through a case study, the chapter introduces a practical means of measuring IC and modelling businesses predictively connecting soft issues such as human capital and relationship management with hard financial output. Recognising that IC is still an evolving discipline, the chapter offers a number of areas for future research and case study.

Institutions as Enablers of Science-Based Industries

2017 ◽  
pp. 202-237
Author(s):  
Marcia Villasana
Keyword(s):  
Human Capital ◽  
Life Sciences ◽  
Healthcare Provision ◽  
Enabling Factors ◽  
Systems Perspective ◽  
Institutional Frameworks ◽  
Industry Organization ◽  
Relevant Role ◽  
Science Technology And Innovation ◽  
Biotechnology Industry Organization

Biotechnology impacts across different industrial uses of the life sciences, and has acquired a relevant role in addressing challenges faced by world economies such as those related to food, water, energy and healthcare provision. Many governments in emerging economies looking to exploit some of the opportunities provided by advances in biotechnology design institutional frameworks to cope and develop this complex science-based industry. In this context, a country´s science, technology and innovation institutional structure plays a key role in shaping the outcomes, commercialization, investments, and alliance strategies of this particular industry. This chapter builds on the innovation systems perspective to describe how institutions act as enabling factors for innovation and research in biotechnology. These factors are, as defined by the Biotechnology Industry Organization, infrastructure for R&D, human capital, intellectual property protection, regulatory environment, technology transfer frameworks, market, and commercial incentives.

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