Search results for "INTELLECTUAL CAPITAL"

Intellectual capital reporting in the non-profit sector. A case study analysis

2013

The article focuses on the analysis of external ICR practices in the non-profit sector, exploring why and how a NPO reports its IC.In detail, the paper focuses on the ICRs of an Italian non-profit organization (NPO), theANPAS Piemonte, a branch of ANPAS (Associazione Nazionale Pubbliche Assistenze), the largest volunteer federation of associations providing public interest services in Italy.In studying ANPAS Piemonte ICR practices, the authors briefly describe the changes which have taken place in the public and NP sector environments, as these provide the macro contextual factors within which ANPAS Piemonte formulates its ICR strategy. The authors selected ANPAS Piemonte as it is, to the b…

Il report del capitale intellettuale nel settore non profit: esperienze a confronto

2010

Il contributo si interroga sulla possibilità, da parte degli stakeholder di un’organizzazione, di capire il processo di creazione del valore dalla lettura del suo report del CI. La research question (RQ) al centro del paper è pertanto la seguente :RQ I modelli evoluti di report del CI riescono ad evidenziare il ruolo giocato dagli intangibili nel processo di creazione del valore aziendale?L’approccio metodologico seguito nel paper per rispondere alla RQ è quello di un confronto sistematico tra due report del CI di due differenti organizzazioni, uno appartenente ai modelli pionieristici di rendicontazione del CI, l’altro ai modelli evoluti, dal momento che, nella realtà, modelli pionieristic…

Palkkatyöstä yrittäjäksi : sosiaali- ja terveysalalla toimivien yrittäjien ajattelutavan muutoksista

2013

Studentu lojalitātes vadība augstskolās Latvija

2013

Anotācija Promocijas darbā ir ietvertas teorētiskās atziņas organizāciju intelektuālā kapitāla vadības jomā, īpašu uzmanību pievēršot klientu jeb attiecību kapitālam un klientu lojalitātei. Autore analizē organizāciju klientu un augstskolas studentu apmierinātības un lojalitātes pētījumu metodes, uz kā pamata autore ir veikusi empīrisko pētijumu par studentu lojalitāti augstskolai ietekmējošajiem faktoriem un izstrādājusi priekšlikumus studentu un augstskolas attiecību vadībai, īstenojot studentcentrētu izglītības politiku. Promocijas darba apjoms ir 172 lpp. (bez pielikumiem), to veido ievads, trīs nodaļas – divas teorētiskās nodaļas un viena praktiskā nodaļa, secinājumi un priekšlikumi, k…

The Accumulation Process of Knowledge in Family Firms

2007

This article aims to investigate how ‘knowledge-related human capital’ can be accumulated, i.e. created, shared and transferred, in family business over time. ‘Knowledge-related human capital’ is considered to be a combination of pure knowledge and skill, which family and non-family members working in the family firm have gained and developed through education and experience. Two wine producing family firms from Switzerland and a liqueur family firm from Italy are part of this research. We quote the most significant answers given by the interviewees in order to enable the reader to gain a clear understanding of the issues discussed, reflect upon them, and build his own opinions about them. …

Reflections on Human Resources – Vital Intangible Assets of Organizations

2014

Abstract Starting from the reality that human resources represent the most important strategic resource of the modern organization and that each human being is a unique entity, with own personality, needs and offer, the investment in human resources should become the most important investments of organizations, despite being the most risky investments. The only alternative to avoid this risk and to bring together employee and employer on the same level is career management. From a different perspective, human resources represent the intellectual capital of organizations, the only ones that can assimilate and, from the perspective of the new economy, make the most of knowledge. All these asp…

Intellectual Capital – The Key for Sustainable Competitive Advantage for the SME's Sector

2015

Abstract With the adoption of the Lisbon Agenda and its major objective, namely that the EU would become the most dynamic and competitive knowledge based economy in the world, it became clear the Small and Medium Enterprises (SME's) are the especially affected by these plans, because they represent the driving force for the European economy. In this context of creating and maintaining a competitive advantage for the SME's, it is crucial for them to make good use of the intellectual capital of their employees, in an efficient and proficient manner, in order to increase their potential for innovation. The aim of this article is to show, through an original argumentation, based on the analysis…

Reporting Intellectual Capital in Health Care organizations: Specifics, lessons learned, and future research perspectives

2011

This article analyzes the concept of intellectual capital (IC) in the health sector sphere by studying thecase of a major nonprofi t research organization in this sector, which has for some time been publishingIC reports. In the last few years, health care organizations have been the object of great attention in theimplementation and transfer of managerial models and tools; however, there is still a lack of attentionpaid to the strategic management of IC as a fundamental resource for supporting and enhancing performanceimprovement dynamics. The main aim of this article is to examine the IC reporting model usedby the Center of Molecular Medicine (CMM), a Swedish health organization which is …

The application of intellectual capital reports in local authorities: analysis and empirical evidence

2011

This paper aims to investigate intellectual capital management in a public organisation as the Chambers of Commerce; in particular, whether and to what extent intellectual capital contributes to overall accountability and what role intellectual capital plays as a management tool. In order to answer these questions, the paper examines a case study, the Chamber of Commerce of Verbania Cusio Ossola that, at present, is one of the few in Italy, which prepares an intellectual capital report, by dedicating to it a special section in its social budget, where IC is reported. The paper also describes the intellectual capital report used in the Chamber of Commerce, the information supplied and the ro…

Intellectual capital in the italian Public Service sector: analysis on management and governance

2011

Today measurement of companies economic, financial and social performance must take into account the role played by intangible assets. It is widely accepted in the literature that the latter, in the sense of resources without physical substance, are key factors in ensuring competitiveness. For this reason, more and more companies are anxious to develop effective and efficient tools to define, manage, monitor, evaluate and communicate the importance of their intangible assets. The definition and classification of intangible assets is still an open question (Zambon 2004; Marr and Neely 2004). We sometimes speak of intangible assets, and at other times intellectual capital. Recognition of the …