Search results for "intellectual"

A New Third Sector Intellectual Capital Model

2016

The Intellectual Capital (IC) report has become a fundamental tool in the disclosure of non-profit activities, since it is necessary to use a correct framework to represent IC. To achieve the aim of the paper the work is developed as follows: the existing literature on non-profit organizations (NPOs) and IC is examined and relevant aspects to be measured by IC indicators and disclosed by an IC report in the above context are brought into focus. Then extant frameworks for IC reporting are outlined in order to verify whether they fit the aspects qualified as relevant in NPOs and it is pointed out what they lack with reference to the NPOs context. The aim of the paper is to propose an original…

Intellectual capital and the creation of value in Latvian banking sector: panel data analysis

2010

Intellectual capital (IC) has proven to be under valuated in many countries over the world. This paper provides some evidence that Latvia is not an exception. Author has used the research methods applied in the research on financial sector by the Malaysian, Finnish and Brazilian scientists to provide a view to the issues of IC in Latvian banking sector. The study is based on applying calculated intangible value (CIV), which measures the monetary value of IC or IC stock, value-added intellectual coefficient (VAIC™), which describes how a company's IC adds value to the company and intellectual capital efficiency (ICE), which measure the flow of IC. This paper presents the results on the analy…

Intellectual Capital in a Services-Oriented Firm

2013

This chapter discusses the Intellectual Capital (IC) and its management within the services-oriented firms. It argues that IC and its management are as important as in a product-oriented firm. The authors aim to analyze the intellectual capital in the service-oriented firms, focusing on various components, such as human, structural, and relational capital (IC stock), and how to manage it (IC activities). Specifically, the authors examine IC stock and IC activities in a special type of Italian services firms: the Local Public Utility (LPU). These firms are peculiar since were affected by the privatization process and this has made a great need for rethinking the role of intellectual capital …

Intellectual Capital and its Relationship with Universities

2015

Abstract The Intellectual Capital of a firm is the sum total of its Human Capital, Structural Capital and Relational Capital. These assets form a source of distinct competitive advantage and distinguish the performance of one firm from the other. Some organizations appear to continue relying on traditional resources for wealth creation but they should increase their attention towards a greater reliance on intellectual capital factors. This study attempts to investigate the role of intellectual capital in nowadays modern organizations and in particular, its relevance for education institutions such as universities.

Intellectual capital disclosure in sustainability reports

2013

The purpose of this chapter is to analyze the level and the quality of voluntary disclosures of Intellectual Capital (IC) in the sustainability reports on a sample of Italian listed companies. The authors conducted an analysis of twelve sustainability reports for two years (2009-2010). These are related to six firms selected among the most capitalized 37 Italian listed companies. To investigate the “level of disclosure,” the authors identified the presence of IC information, while to evaluate the “IC quality,” they constructed a voluntary disclosure index based on content analysis. IC information disclosure is more likely present in sustainability reports of firms with a higher levels of ap…

Ekonomikas un vadības zinātne

2006

The Contribution of Family Business Groups to the Local Innovation Environment

2018

Family firms and family business groups and their role in the local business community are largely unexplored territory in the field of family business as well in the field of regional innovation systems. The focus of this chapter is in regional innovation system and particularly in how family firms and family business groups are embedded in this system. The main research question is what is the role of family business groups for the regional innovation system? The present study is also among the first to analyse the intellectual property rights (IPRs) filing activity by family business groups. Descriptive empirical analysis indicates that family business groups are among the top regional i…

De novo SMARCA2 variants clustered outside the helicase domain cause a new recognizable syndrome with intellectual disability and blepharophimosis di…

2020

International audience; Purpose: Nontruncating variants in SMARCA2, encoding a catalytic subunit of SWI/SNF chromatin remodeling complex, cause Nicolaides-Baraitser syndrome (NCBRS), a condition with intellectual disability and multiple congenital anomalies. Other disorders due to SMARCA2 are unknown.Methods: By next-generation sequencing, we identified candidate variants in SMARCA2 in 20 individuals from 18 families with a syndromic neurodevelopmental disorder not consistent with NCBRS. To stratify variant interpretation, we functionally analyzed SMARCA2 variants in yeasts and performed transcriptomic and genome methylation analyses on blood leukocytes.Results: Of 20 individuals, 14 showed…

SOVIET PERIOD FILMS IN TODAY’S COPYRIGHT LAW: GERMAN AND BALTIC EXPERIENCE

2014

1. Introduction Within society, films (1) have several functions. They serve as mass media, still most essential today, apart from the internet. They are a form of artistic expression, and an economical factor. While its function as mass media has always been dominant since the creation of the first 'motion pictures' around 1900--and therefore served as an ideal propaganda tool for various regimes--the importance of the artistic and the economic aspect changed over time. In the Soviet Union, the value of films and movies as means of information, education and propaganda was realized from its earliest days. Mosfilm, founded in 1920, as the oldest European film studio and long being the large…

Missense variants in TAF1 and developmental phenotypes: Challenges of determining pathogenicity

2019

We recently described a new neurodevelopmental syndrome (TAF1/MRXS33 intellectual disability syndrome) (MIM# 300966) caused by pathogenic variants involving the X-linked gene TAF1, which participates in RNA polymerase II transcription. The initial study reported eleven families, and the syndrome was defined as presenting early in life with hypotonia, facial dysmorphia, and developmental delay that evolved into intellectual disability (ID) and/or autism spectrum disorder (ASD). We have now identified an additional 27 families through a genotype-first approach. Familial segregation analysis, clinical phenotyping, and bioinformatics were capitalized on to assess potential variant pathogenicity…