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Intellectual capital reporting
The changing context within which businesses today compete requires deployment of intangible assets in order to achieve competitive position on the market.
I. Tichá
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INTELLECTUAL CAPITAL OF THE ORGANIZATION: THE ESSENCE, STRUCTURE, APPROACHES TO EVALUATION
What is "intellectual capital"? There is still no clear answer to this question. But it should be noted that practically all domestic and foreign authors are unanimous in the opinion that the composition (structure) of intellectual capital includes ...
Yu. B. Nadtochiy, L. S. Budovich
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Communicating Intellectual Capital: Evidence from Social and Sustainability Reporting [PDF]
Since the work of Guthrie & Petty (2000) several studies on intellectual capital (IC) reporting have been made to analyze the company disclosure process both public and private communication channels.
Lino Cinquini +3 more
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Intellectual Capital Reporting by the New Zealand Local Government Sector [PDF]
Sweeping financial management reforms occurred in New Zealand during the late 1980s and early 1990s which radically changed the face of the New Zealand public sector.
Schneider, Annika Barbara Sabine
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How to Measure Intellectual Capital? [PDF]
Converting knowledge or intellectual capital into long-term business value is, in practice, a far more difficult process than in theory. While developing and implementing knowledge or intellectual capital philosophy’s in management processes, companies ...
Adriana SCRIOSTEANU, Liviu CRACIUN
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Development of the intellectual capital management system of a holding
Objective: to define and justify the efficient system of intellectual capital management. Methods: dialectic method, determining the study of phenomena in constant development and interaction, as well as methods of situational, dynamic and factor ...
L. R. Iksanova
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INTELLECTUAL CAPITAL COMPONENTS AS CAUSES OF REGIONAL DISPARITIES. A CASE STUDY IN ROMANIA [PDF]
Starting from a Logit model developed in the past we try to provide empirical support for counties disparities regarding intellectual capital factor influence. The study presents some correlation between economic performance, structure of activity in the
Claudiu Herteliu +2 more
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The aim of this study was to improve existing methods for assessing the intellectual capital of telecommunications companies and to analyse the relationship between intellectual capital and corporate financial performance.
A. Okhrushchak
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Social media as a source for cities reputations: Evidence from top-ranked cities. [PDF]
The purpose of this paper is to investigate the relationship between popularity in a social media network and cities reputations. Additionally, city reputation is measured in this study by the Reptrak score provided by the Reputation Institute and ...
Driss Tsouli, Professor Bouchra Elabbadi
doaj
INTELLECTUAL CAPITAL REPORTING AND DISCLOSURE IN THE ANNUAL REPORTS OF ROMANIAN MANUFACTURING LISTED COMPANIES â€" THEORETICAL FRAMEWORK [PDF]
One of the most researched topic regarding financial reporting and disclosure of today is the way intellectual capital or knowledge assets contributes to the improving of the quality of information disclosed and create or add value to business ...
Platon Judit +2 more
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