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capital</title> <meta name="description" content="Search results for: intellectual capital"> <meta name="keywords" content="intellectual capital"> <meta name="viewport" content="width=device-width, initial-scale=1, minimum-scale=1, maximum-scale=1, user-scalable=no"> <meta charset="utf-8"> <link href="https://cdn.waset.org/favicon.ico" type="image/x-icon" rel="shortcut icon"> <link href="https://cdn.waset.org/static/plugins/bootstrap-4.2.1/css/bootstrap.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/plugins/fontawesome/css/all.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/css/site.css?v=150220211555" rel="stylesheet"> </head> <body> <header> <div class="container"> <nav class="navbar navbar-expand-lg navbar-light"> <a class="navbar-brand" href="https://waset.org"> <img src="https://cdn.waset.org/static/images/wasetc.png" alt="Open Science Research Excellence" title="Open Science Research Excellence" /> </a> <button class="d-block d-lg-none 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action="https://publications.waset.org/abstracts/search"> <div id="custom-search-input"> <div class="input-group"> <i class="fas fa-search"></i> <input type="text" class="search-query" name="q" placeholder="Author, Title, Abstract, Keywords" value="intellectual capital"> <input type="submit" class="btn_search" value="Search"> </div> </div> </form> </div> </div> <div class="row mt-3"> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Commenced</strong> in January 2007</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Frequency:</strong> Monthly</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Edition:</strong> International</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Paper Count:</strong> 2102</div> </div> </div> </div> <h1 class="mt-3 mb-3 text-center" style="font-size:1.6rem;">Search results for: intellectual capital</h1> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2102</span> Measurement of Intellectual Capital in an Algerian Company</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=S.%20Brahmi">S. Brahmi</a>, <a href="https://publications.waset.org/abstracts/search?q=S.%20Aitouche"> S. Aitouche</a>, <a href="https://publications.waset.org/abstracts/search?q=M.%20D.%20Mouss"> M. D. Mouss</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Every modern company should measure the value of its intellectual capital and to report to complement the traditional annual balance sheets. The purpose of this work is to measure the intellectual capital in an Algerian company (or production system) using the Weightless Wealth Tool Kit (WWTK). The results of the measurement of intellectual capital are supplemented by traditional financial ratios. The measurement was applied to the National Company of Wells Services (ENSP) in Hassi Messaoud city, in the south of Algeria. We calculated the intellectual capital (intangible resources) of the ENSP to help the organization to better capitalize on its potential of workers and their know-how. The intangible value of the ENSP is evaluated at 16,936,173,345 DA in 2015. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=financial%20valuation" title="financial valuation">financial valuation</a>, <a href="https://publications.waset.org/abstracts/search?q=intangible%20capital" title=" intangible capital"> intangible capital</a>, <a href="https://publications.waset.org/abstracts/search?q=intellectual%20capital" title=" intellectual capital"> intellectual capital</a>, <a href="https://publications.waset.org/abstracts/search?q=intellectual%20capital%20measurement" title=" intellectual capital measurement"> intellectual capital measurement</a> </p> <a href="https://publications.waset.org/abstracts/52333/measurement-of-intellectual-capital-in-an-algerian-company" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/52333.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">286</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2101</span> Intellectual Capital Reporting: Case Study of Indonesian Corporations</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Martin%20Surya%20Mulyadi">Martin Surya Mulyadi</a>, <a href="https://publications.waset.org/abstracts/search?q=Rosinta%20Ria%20Panggabean"> Rosinta Ria Panggabean</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The terms of intellectual capital emerge as the economic activity shift from the agricultural economy to knowledge economy and it will allow corporations to earn competitive advantage to its competitors. Considering its importance, many researches have a focus on how corporations disclose its intellectual capital. This intellectual capital research mainly focuses on developed country with only several researchers conducted this research in developing the country. While there are several intellectual capital researches in developing country, to authors’ best knowledge, there is no intellectual capital reporting research in Indonesia published internationally. This research will focus on two industries that acknowledge having a high reliance on intellectual capital: finance industry and the pharmaceutical industry. Our research found that Indonesian corporations in these industries are aware of the importance of intellectual capital, and variations of this disclosure exist within the industry. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Developed%20country" title="Developed country">Developed country</a>, <a href="https://publications.waset.org/abstracts/search?q=Indonesia" title=" Indonesia"> Indonesia</a>, <a href="https://publications.waset.org/abstracts/search?q=Intellectual%20Capital" title=" Intellectual Capital"> Intellectual Capital</a>, <a href="https://publications.waset.org/abstracts/search?q=Intellectual%20Capital%20Reporting" title=" Intellectual Capital Reporting"> Intellectual Capital Reporting</a> </p> <a href="https://publications.waset.org/abstracts/33254/intellectual-capital-reporting-case-study-of-indonesian-corporations" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/33254.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">303</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2100</span> Enterprise Infrastructure Related to the Product Value Transferred from Intellectual Capital</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Chih%20Chin%20Yang">Chih Chin Yang</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The paper proposed a new theory of intellectual capital (so called IC) and a value approach in associated with production and market. After an in-depth review and research analysis of leading firms in this field, a holistic intellectual capital model is discussed, which involves transport, delivery supporting, and interface and systems of on intellectual capital. Through a quantity study, it is found that there is a significant relationship between the product value and infrastructure in a company. The product values are transferred from intellectual capital elements which includes three elements of content and the enterprise includes three elements of infrastructure in its market and product values of enterprise. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=enterprise" title="enterprise">enterprise</a>, <a href="https://publications.waset.org/abstracts/search?q=product%20value" title=" product value"> product value</a>, <a href="https://publications.waset.org/abstracts/search?q=intellectual%20capital" title=" intellectual capital"> intellectual capital</a>, <a href="https://publications.waset.org/abstracts/search?q=market%20and%20product%20values" title=" market and product values"> market and product values</a> </p> <a href="https://publications.waset.org/abstracts/2821/enterprise-infrastructure-related-to-the-product-value-transferred-from-intellectual-capital" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/2821.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">392</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2099</span> Features Valuation of Intellectual Capital in the Organization</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=H.%20M.%20Avanesyan">H. M. Avanesyan</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Economists have been discussing the importance of intangible assets for the success of organization for many years. The term intellectual capital was popularized in the 1990s by Thomas Stewart. “Intellectual capital is the knowledge, applied experience, enterprise processes and technology customer relationship and professional skills which are valuable assets to an organization.” Human capital – includes employee brainpower, competence, skills, experience and knowledge. Customer capital – includes relations and networks with partners, suppliers, distributors, and customers. The objective of the article is to assess one of the key components of organizational culture – organizational values. The focus of the survey was on assessing how intellectual capital presented in these values of the organization. In the conclusion section the article refers to underestimation of intellectual capital by the organization management and the various possible negative effects of the latter. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=human%20capital" title="human capital">human capital</a>, <a href="https://publications.waset.org/abstracts/search?q=intellectual%20capital" title=" intellectual capital"> intellectual capital</a>, <a href="https://publications.waset.org/abstracts/search?q=organizational%20culture" title=" organizational culture"> organizational culture</a>, <a href="https://publications.waset.org/abstracts/search?q=management" title=" management"> management</a>, <a href="https://publications.waset.org/abstracts/search?q=social%20identity" title=" social identity"> social identity</a>, <a href="https://publications.waset.org/abstracts/search?q=organization" title=" organization"> organization</a> </p> <a href="https://publications.waset.org/abstracts/19393/features-valuation-of-intellectual-capital-in-the-organization" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/19393.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">466</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2098</span> The Relevance of Intellectual Capital: An Analysis of Spanish Universities</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Yolanda%20Ramirez">Yolanda Ramirez</a>, <a href="https://publications.waset.org/abstracts/search?q=Angel%20Tejada"> Angel Tejada</a>, <a href="https://publications.waset.org/abstracts/search?q=Agustin%20Baidez"> Agustin Baidez</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In recent years, the intellectual capital reporting in higher education institutions has been acquiring progressive importance worldwide. Intellectual capital approaches becomes critical at universities, mainly due to the fact that knowledge is the main output as well as input in these institutions. Universities produce knowledge, either through scientific and technical research (the results of investigation, publications, etc.) or through teaching (students trained and productive relationships with their stakeholders). The purpose of the present paper is to identify the intangible elements about which university stakeholders demand most information. The results of a study done at Spanish universities are used to see which groups of universities have stakeholders who are more proactive to the disclosure of intellectual capital. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=intellectual%20capital" title="intellectual capital">intellectual capital</a>, <a href="https://publications.waset.org/abstracts/search?q=universities" title=" universities"> universities</a>, <a href="https://publications.waset.org/abstracts/search?q=Spain" title=" Spain"> Spain</a>, <a href="https://publications.waset.org/abstracts/search?q=cluster%20analysis" title=" cluster analysis"> cluster analysis</a> </p> <a href="https://publications.waset.org/abstracts/8285/the-relevance-of-intellectual-capital-an-analysis-of-spanish-universities" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/8285.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">509</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2097</span> The Level of Disclosure of Intellectual Capital at Jordanian Development Banks</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Firas%20A.%20N.%20Al-Dalabih">Firas A. N. Al-Dalabih</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study aims at identifying the level of disclosure of intellectual capital at the Jordanian development banks. The study sample composed of (100) individuals working at the National Bank to Finance Small Projects around the different governorates of the Hashemite Kingdom of Jordan. A questionnaire has been prepared and distributed over the study sample. (95) Questionnaires have been retrieved; valid for the statistical analysis purposes with a percentage of (95%). The study results showed that the level of disclosure of intellectual capital with all its dimensions (human capital, customer capital and structural capital) at the Jordanian development banks was of a high level. The results also showed that there is a high level of awareness performed by the Jordanian development banks’ employees in regard to the necessity and importance of the intellectual capital’s disclosure. The study was concluded with a number of recommendations among which were that the Jordanian development banks shall take notice toward increasing their workers’ awareness regarding the importance of intellectual capital’s disclosure, as well as applying this study over commercial and Islamic banks for the purposes of carrying out a comparison between them and the development banks. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=intellectual%20capital" title="intellectual capital">intellectual capital</a>, <a href="https://publications.waset.org/abstracts/search?q=Jordanian%20development%20banks" title=" Jordanian development banks"> Jordanian development banks</a>, <a href="https://publications.waset.org/abstracts/search?q=the%20level%20of%20disclosure" title=" the level of disclosure"> the level of disclosure</a> </p> <a href="https://publications.waset.org/abstracts/97755/the-level-of-disclosure-of-intellectual-capital-at-jordanian-development-banks" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/97755.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">158</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2096</span> Contribution Spending on Intellectual Capital in the Performance of Industrial Enterprise Case study: Sonatrach</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Dahmani%20Aziz">Dahmani Aziz</a>, <a href="https://publications.waset.org/abstracts/search?q=Mekdad%20Yousra"> Mekdad Yousra</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The intellectual capital is an important source of profitability and the main supporter of the competitive where this study examines the contribution of expenditure on intellectual capital in the performance of industrial enterprises Algerian, and through a case study Sonatrach as the most important industrial enterprises in Algeria and the driving force of the Algerian economy. It has been the use of value-added intellectual coefficient (VAIC) in measuring the contribution of intellectual capital and analyzing data Sonatrach during the period from the year 2001 until the year 2012, and test the validity of hypotheses using Stepwise Regression model through the SPSS statistical software, and the study has proved the existence of a positive relationship between spending on human capital and financial performance and a stronger degree relationship between the structural capital and economic performance. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=industrial%20enterprise" title="industrial enterprise">industrial enterprise</a>, <a href="https://publications.waset.org/abstracts/search?q=intellectual%20capital" title=" intellectual capital"> intellectual capital</a>, <a href="https://publications.waset.org/abstracts/search?q=performance" title=" performance"> performance</a>, <a href="https://publications.waset.org/abstracts/search?q=economy%20of%20Algeria" title=" economy of Algeria"> economy of Algeria</a>, <a href="https://publications.waset.org/abstracts/search?q=spending" title=" spending"> spending</a> </p> <a href="https://publications.waset.org/abstracts/18481/contribution-spending-on-intellectual-capital-in-the-performance-of-industrial-enterprise-case-study-sonatrach" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/18481.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">382</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2095</span> The Invisible Asset Influence on Corporate Performance: A Case Study</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Hassan%20Medaghri%20Alaoui">Hassan Medaghri Alaoui</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The accounting and financial reporting system in use today is over 500 years old and has failed to capture the new knowledge and innovation economy in which intangible assets are becoming increasingly valuable. Yet, there has been a growing acknowledgment among the research community as to the relevance of intellectual capital as a major enhancer of an organization’s well-being. Much of the research provides great support for how the IC is instrumental in determining financial and stock performances. As far as we know, this article is one of the earliest exploratory attempts to examine the intellectual capital impact on the corporate performance of the IT sector in Morocco. The purpose of this study is to verify empirically the influence of intellectual capital on firm performance. We have undertaken, over a fifteen-year period, a longitudinal (2005–2019) case study of a prominent payment-solutions company based in a developing economy with global operations. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=intellectual%20capital" title="intellectual capital">intellectual capital</a>, <a href="https://publications.waset.org/abstracts/search?q=IT%20sector" title=" IT sector"> IT sector</a>, <a href="https://publications.waset.org/abstracts/search?q=measuring%20intellectual%20capital" title=" measuring intellectual capital"> measuring intellectual capital</a>, <a href="https://publications.waset.org/abstracts/search?q=modified%20value%20added%20intellectual%20capital%20coefficient" title=" modified value added intellectual capital coefficient"> modified value added intellectual capital coefficient</a>, <a href="https://publications.waset.org/abstracts/search?q=Morocco" title=" Morocco"> Morocco</a> </p> <a href="https://publications.waset.org/abstracts/134648/the-invisible-asset-influence-on-corporate-performance-a-case-study" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/134648.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">123</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2094</span> Readiness of Intellectual Capital Measurement: A Review of the Property Development and Investment Industry</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Edward%20C.%20W.%20Chan">Edward C. W. Chan</a>, <a href="https://publications.waset.org/abstracts/search?q=Benny%20C.%20F.%20Cheung"> Benny C. F. Cheung</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In the knowledge economy, the financial indicator is not the unique instrument to gauge the performance of a company. The role of intellectual capital contributing to the company performance is increasing. To measure the company performance due to intellectual capital, the value-added intellectual capital (VAIC) model is adopted to measure the intellectual capital utilisation efficiency of the subject companies. The purpose of this study is to review the readiness of measuring intellectual capital for the Hong Kong listed companies in the property development and property investment industry by using VAIC model. This study covers the financial reports from the representative Hong Kong listed property development companies and property investment companies in the period 2014-2019. The findings from this study indicated the industry is ready for IC measurement employing VAIC framework but not yet ready for using the extended VAIC model. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=intellectual%20capital" title="intellectual capital">intellectual capital</a>, <a href="https://publications.waset.org/abstracts/search?q=intellectual%20capital%20measurement" title=" intellectual capital measurement"> intellectual capital measurement</a>, <a href="https://publications.waset.org/abstracts/search?q=property%20development" title=" property development"> property development</a>, <a href="https://publications.waset.org/abstracts/search?q=property%20investment" title=" property investment"> property investment</a>, <a href="https://publications.waset.org/abstracts/search?q=Skandia%20navigator" title=" Skandia navigator"> Skandia navigator</a>, <a href="https://publications.waset.org/abstracts/search?q=VAIC" title=" VAIC"> VAIC</a> </p> <a href="https://publications.waset.org/abstracts/143513/readiness-of-intellectual-capital-measurement-a-review-of-the-property-development-and-investment-industry" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/143513.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">115</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2093</span> Intellectual Capital, Knowledge Management, and the Leader Role in the Construction of Sustainability</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Leandro%20da%20S.%20Nascimento">Leandro da S. Nascimento</a>, <a href="https://publications.waset.org/abstracts/search?q=Maristela%20J.%20Melo"> Maristela J. Melo</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The increased competition in the globalization drives organizations to innovate in their products and services to remain competitive. Innovation and creativity are incorporated as key aspects to creating value for consumers and for the creation of competitive advantage in organizations. However, there are factors that contribute strong with development of innovation and creation in organizations. These factors are the intellectual capital and knowledge management, which together with sustainability, ensure the development of competitive strategies. However, it is understood that the role of the leader is essential to stimulate the development of human capital, because the human capital is essential for organizations of knowledge. It is the leader who drives the dissemination and sharing of knowledge, an essential aspect for the formation of intellectual capital and therefore should be managed. And it turns out that the management of knowledge through intellectual capital allows the development of environmental initiatives efficiently and effectively. Thus, the research demonstrates the importance of the role of leader / manager in organizations and seeks to analyze how managers can contribute to the adoption of sustainability through intellectual capital and knowledge management. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=intellectual%20capital" title="intellectual capital">intellectual capital</a>, <a href="https://publications.waset.org/abstracts/search?q=knowledge%20management" title=" knowledge management"> knowledge management</a>, <a href="https://publications.waset.org/abstracts/search?q=leadership%20role" title=" leadership role"> leadership role</a>, <a href="https://publications.waset.org/abstracts/search?q=sustainability" title=" sustainability"> sustainability</a> </p> <a href="https://publications.waset.org/abstracts/14133/intellectual-capital-knowledge-management-and-the-leader-role-in-the-construction-of-sustainability" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/14133.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">496</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2092</span> Intellectual Capital and Transparency in Universities: An Empirical Study</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Yolanda%20Ramirez">Yolanda Ramirez</a>, <a href="https://publications.waset.org/abstracts/search?q=Angel%20Tejada"> Angel Tejada</a>, <a href="https://publications.waset.org/abstracts/search?q=Agustin%20Baidez"> Agustin Baidez</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper shows the general perceptions of Spanish university stakeholders in relation to the university’s annual reports and the adequacy and potential of intellectual capital reporting. To this end, a questionnaire was designed and sent to every member of the Social Councils of Spanish public universities. It was thought that these participants would provide a good example of the attitude of university stakeholders since they represent the different social groups connected with universities. From the results of this study we are in the position of confirming the need for universities to offer information on intellectual capital in their accounting information model. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=intellectual%20capital" title="intellectual capital">intellectual capital</a>, <a href="https://publications.waset.org/abstracts/search?q=disclosure" title=" disclosure"> disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=stakeholders" title=" stakeholders"> stakeholders</a>, <a href="https://publications.waset.org/abstracts/search?q=universities" title=" universities"> universities</a>, <a href="https://publications.waset.org/abstracts/search?q=annual%20report" title=" annual report"> annual report</a> </p> <a href="https://publications.waset.org/abstracts/28465/intellectual-capital-and-transparency-in-universities-an-empirical-study" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/28465.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">500</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2091</span> Voluntary Information of Intellectual Capital Disclosed Online by Public Spanish Universities</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Yolanda%20Ram%C3%ADrez">Yolanda Ramírez</a>, <a href="https://publications.waset.org/abstracts/search?q=%C3%81ngel%20Tejada"> Ángel Tejada</a>, <a href="https://publications.waset.org/abstracts/search?q=Agust%C3%ADn%20Baidez"> Agustín Baidez</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The purpose of this paper is to examine the quality of voluntary intellectual capital disclosure by public Spanish universities on their websites. To this end, a content analysis was used to analyze the websites of 50 public Spanish universities i 2016. The results of this study show that human capital was the most disclosed category with relational capital being the least frequently disclosed in Spain. However, the quality of structural capital disclosures was higher than relational and human capital. Finally, most IC disclosures were narrative in nature. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=intellectual%20capital" title="intellectual capital">intellectual capital</a>, <a href="https://publications.waset.org/abstracts/search?q=quality%20disclosure" title=" quality disclosure"> quality disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=websites" title=" websites"> websites</a>, <a href="https://publications.waset.org/abstracts/search?q=universities" title=" universities"> universities</a>, <a href="https://publications.waset.org/abstracts/search?q=Spain" title=" Spain"> Spain</a> </p> <a href="https://publications.waset.org/abstracts/77917/voluntary-information-of-intellectual-capital-disclosed-online-by-public-spanish-universities" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/77917.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">231</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2090</span> The Moderating Effect of Intellectual Capital on the Relationship of Innovation Practices in SME’s Performance </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Hussen%20Nasir">Hussen Nasir</a>, <a href="https://publications.waset.org/abstracts/search?q=Mohd%20Fitri%20Mansor"> Mohd Fitri Mansor</a>, <a href="https://publications.waset.org/abstracts/search?q=Noor%20Hidayah%20Abu"> Noor Hidayah Abu </a> </p> <p class="card-text"><strong>Abstract:</strong></p> Liberation of the SME market led to a dynamic competitive business environment. SMEs are considered as an engine for economic growth of most nations. SMEs must be willing to adopt the latest technology and incorporate innovation as part of their business strategies. The aim of this study is to examine the innovation practices (innovation strategy and innovation culture) towards sustaining SME’s performance and the moderating effect of intellectual capital on the relationship of innovation practices on SME’s performance. The study will identify the strongest variables that influence the SMEs performance and proposed several hypothesis toward innovation and intellectual capital. Finally, the study will propose a theoretical framework. The current study will contribute to the knowledge of important on the element of intellectual capital as well as innovation practices in the SMEs performance. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=intellectual%20capital" title="intellectual capital">intellectual capital</a>, <a href="https://publications.waset.org/abstracts/search?q=innovation%20practices" title=" innovation practices"> innovation practices</a>, <a href="https://publications.waset.org/abstracts/search?q=SMEs" title=" SMEs"> SMEs</a>, <a href="https://publications.waset.org/abstracts/search?q=performance" title=" performance"> performance</a>, <a href="https://publications.waset.org/abstracts/search?q=innovation%20strategy" title=" innovation strategy"> innovation strategy</a>, <a href="https://publications.waset.org/abstracts/search?q=innovation%20culture" title=" innovation culture "> innovation culture </a> </p> <a href="https://publications.waset.org/abstracts/19706/the-moderating-effect-of-intellectual-capital-on-the-relationship-of-innovation-practices-in-smes-performance" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/19706.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">471</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2089</span> Impact Evaluation of Intellectual Capital on Business Performance Using Composite Ratios: Longitudinal Analysis in Latvia, Estonia and Lithuania</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Nellija%20Titova">Nellija Titova</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Latvia, Lithuania, and Estonia, as Baltic Countries, have gone throughout transformational changes since 90s leading to the high level of economic development. As countries departing Soviet Union with industrialization policy moved to service economies, the issues of intangibles, human capital, structural capital, and innovation capital have gained impetus. Following the growing demand of practitioners and later academia, intellectual capital as a discipline, which appeared in 90s, became fundamental nowadays. Aim of the paper is to analyze the Baltic companies entering stock markets at Nasdaq Baltic from the perspective of Intellectual Capital. Methodology of the research is based on a longitudinal analysis of the companies using composite ratios of Intellectual Capital and Business performance in the period 2012-2019. Data for 2020 as COVID year) were excluded from the analysis. Findings allow concluding there is a pattern of influence and companies clearly experience the systemic impact of IC on business performance, identifying also time effect investing in intangibles. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=intellectual%20capital" title="intellectual capital">intellectual capital</a>, <a href="https://publications.waset.org/abstracts/search?q=impact%20analysis" title=" impact analysis"> impact analysis</a>, <a href="https://publications.waset.org/abstracts/search?q=longitudinal%20effect" title=" longitudinal effect"> longitudinal effect</a>, <a href="https://publications.waset.org/abstracts/search?q=composite%20ratios" title=" composite ratios"> composite ratios</a> </p> <a href="https://publications.waset.org/abstracts/149705/impact-evaluation-of-intellectual-capital-on-business-performance-using-composite-ratios-longitudinal-analysis-in-latvia-estonia-and-lithuania" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/149705.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">103</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2088</span> The Effect of Environmental Consciousness on Firm Performance</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Hossein%20Emari">Hossein Emari</a>, <a href="https://publications.waset.org/abstracts/search?q=Hossein%20Vazifehdoust"> Hossein Vazifehdoust</a>, <a href="https://publications.waset.org/abstracts/search?q=Hashem%20Nikoo%20Maram"> Hashem Nikoo Maram</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study aims to develop an original framework of Environmental Consciousness (EC) to explore the positive effect of environmental consciousness on financial performance through the partial mediator - green intellectual capital. A questionnaire survey on the environmental consciousness, intellectual capital, and financial performance of Iran’s manufacturing firms was conducted, and 324 samples were analyzed. This study utilizes structural equation modeling to explore the direct and indirect influences of EC on financial performance. Research results reveal that environmental consciousness had an indirect impact on financial performance through investment in green intellectual capital. It was thus known that green intellectual capital is a mediator of the relationship between environmental consciousness and financial performance. This paper may serve as a reference for firms mapping out future environmental policies and provide an input of various perspectives and arguments into the discipline of green management. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=environmental%20consciousness" title="environmental consciousness">environmental consciousness</a>, <a href="https://publications.waset.org/abstracts/search?q=social%20responsibility" title=" social responsibility"> social responsibility</a>, <a href="https://publications.waset.org/abstracts/search?q=green%20intellectual%20capital" title=" green intellectual capital"> green intellectual capital</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20performance" title=" financial performance"> financial performance</a> </p> <a href="https://publications.waset.org/abstracts/41943/the-effect-of-environmental-consciousness-on-firm-performance" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/41943.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">488</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2087</span> The Significance of Intellectual Capital and Strategic Orientations on Innovation Capability in Malaysian ICTSMEs</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Juliana%20Osman">Juliana Osman</a>, <a href="https://publications.waset.org/abstracts/search?q=David%20Gilbert"> David Gilbert</a>, <a href="https://publications.waset.org/abstracts/search?q=Caroline%20Tan"> Caroline Tan</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Innovation capability is recognized as a critical factor that contributes to promoting firm growth and wealth creation. While studies on innovation are in abundance, few empirical studies have been undertaken to examine the relationships of intellectual capital with innovation capability, and research investigating the combinations of strategic orientation dimensions is limited and virtually nothing in regard to the Malaysian context. This research investigates the impact of intellectual capital and three strategic orientations on the innovation capability and firm performance of Malaysian ICT SMEs. Data was collected from 213 firms relating to intellectual capital and the three strategic orientations; market orientation, learning orientation and technology orientation. Using partial least squares structural equation modelling (PLS-SEM) to analyse the data, results indicate that while market orientation has a direct negative relationship to firm performance, it is positively related to performance through the mediating effect of innovation capability. Learning orientation and technology orientation are mediated by innovation capability, while intellectual capital was found to be partially mediated by innovation capability. Findings indicate that firm performance is positively and significantly related to innovation capability and that market orientation, learning orientation, technology orientation and intellectual capital are all significant and positively related to innovation capability. The developed model indicates that Malaysian ICT SMEs would perform better with greater emphasis on developing innovation capability through enhancement of intellectual capital and the strategic orientations measured in this study. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=innovation%20capability" title="innovation capability">innovation capability</a>, <a href="https://publications.waset.org/abstracts/search?q=intellectual%20capital" title=" intellectual capital"> intellectual capital</a>, <a href="https://publications.waset.org/abstracts/search?q=strategic%20orientations" title=" strategic orientations"> strategic orientations</a>, <a href="https://publications.waset.org/abstracts/search?q=PLS-SEM" title=" PLS-SEM"> PLS-SEM</a> </p> <a href="https://publications.waset.org/abstracts/5988/the-significance-of-intellectual-capital-and-strategic-orientations-on-innovation-capability-in-malaysian-ictsmes" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/5988.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">472</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2086</span> The Influence of the Intellectual Capital on the Firms’ Market Value: A Study of Listed Firms in the Tehran Stock Exchange (TSE)</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Bita%20Mashayekhi">Bita Mashayekhi</a>, <a href="https://publications.waset.org/abstracts/search?q=Seyed%20Meisam%20Tabatabaie%20Nasab"> Seyed Meisam Tabatabaie Nasab</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Intellectual capital is one of the most valuable and important parts of the intangible assets of enterprises especially in knowledge-based enterprises. With respect to increasing gap between the market value and the book value of the companies, intellectual capital is one of the components that can be placed in this gap. This paper uses the value added efficiency of the three components, capital employed, human capital and structural capital, to measure the intellectual capital efficiency of Iranian industries groups, listed in the Tehran Stock Exchange (TSE), using a 8 years period data set from 2005 to 2012. In order to analyze the effect of intellectual capital on the market-to-book value ratio of the companies, the data set was divided into 10 industries, Banking, Pharmaceutical, Metals & Mineral Nonmetallic, Food, Computer, Building, Investments, Chemical, Cement and Automotive, and the panel data method was applied to estimating pooled OLS. The results exhibited that value added of capital employed has a positive significant relation with increasing market value in the industries, Banking, Metals & Mineral Nonmetallic, Food, Computer, Chemical and Cement, and also, showed that value added efficiency of structural capital has a positive significant relation with increasing market value in the Banking, Pharmaceutical and Computer industries groups. The results of the value added showed a negative relation with the Banking and Pharmaceutical industries groups and a positive relation with computer and Automotive industries groups. Among the studied industries, computer industry has placed the widest gap between the market value and book value in its intellectual capital. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=capital%20employed" title="capital employed">capital employed</a>, <a href="https://publications.waset.org/abstracts/search?q=human%20capital" title=" human capital"> human capital</a>, <a href="https://publications.waset.org/abstracts/search?q=intellectual%20capital" title=" intellectual capital"> intellectual capital</a>, <a href="https://publications.waset.org/abstracts/search?q=market-to-book%20value" title=" market-to-book value"> market-to-book value</a>, <a href="https://publications.waset.org/abstracts/search?q=structural%20capital" title=" structural capital"> structural capital</a>, <a href="https://publications.waset.org/abstracts/search?q=value%20added%20efficiency" title=" value added efficiency"> value added efficiency</a> </p> <a href="https://publications.waset.org/abstracts/37826/the-influence-of-the-intellectual-capital-on-the-firms-market-value-a-study-of-listed-firms-in-the-tehran-stock-exchange-tse" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/37826.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">377</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2085</span> The Sustainable Blue Economy Innovation and Growth: Data Based on China for 2006-2015 Years</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mingbao%20Chen">Mingbao Chen</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The blue economy is a new comprehensive marine economy integrated with resources, industries, and regions, and is an upgraded version of the marine economy. The blue economy attaches great importance to the coordinated development of the ecological environment and the economy, which is an emerging economic form advocated by all countries in the world. This paper constructs the model including four variables：natural capital, economic capital, intellectual capital, cultural capital. Theoretically, this paper deduces the function mechanism of variables on economic growth, and empirically calculates the driving force and influence of the blue economy on the national economy by using data of China's 2006-2015 year. The results show that natural capital and economic capital remain the main factors of blue growth in the blue economy. And with the development of economic society and technological progress, the role of intellectual capital and cultural capital is bigger and bigger. Therefore, promoting the development of marine science and technology and culture is the focus of the future blue economic development. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=blue%20growth" title="blue growth">blue growth</a>, <a href="https://publications.waset.org/abstracts/search?q=natural%20capital" title=" natural capital"> natural capital</a>, <a href="https://publications.waset.org/abstracts/search?q=intellectual%20capital" title=" intellectual capital"> intellectual capital</a>, <a href="https://publications.waset.org/abstracts/search?q=cultural%20capital" title=" cultural capital"> cultural capital</a> </p> <a href="https://publications.waset.org/abstracts/89328/the-sustainable-blue-economy-innovation-and-growth-data-based-on-china-for-2006-2015-years" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/89328.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">156</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2084</span> The Role of Human Capital, Structural Capital, and Relation Capital towards Company Performance Using Partial Least Square</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Novawiguna%20Kemalasari">Novawiguna Kemalasari</a>, <a href="https://publications.waset.org/abstracts/search?q=Ahmad%20Badawi%20Saluy"> Ahmad Badawi Saluy</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Recent economic developments are more dependent on the value created by intangible assets than tangible company's assets. Intangible assets in question is intellectual capital that is recognized as the basis of individual, organizational, and general competition in the 21st century. The rapid global economy and technological innovations that have led to tough competition in the business world, make IC creation, management, measurement, and evaluation an important indicator in improving company performance that will affect the value of the company in the future. This study aims to determine the strong influence of intellectual capital on corporate performance, and how the influence of human capital on structural capital and relation capital. By distributing questionnaires to 100 employees of banking companies in Jakarta with middle and upper positions. Approach method used is Partial Least Square (PLS) Based on research that has been done, it can be concluded that human capital has influence on relation capital and structural capital. Similarly, the influence on the performance of the company turned out to human capital and relation capital has a significant influence, but structural capital has a non-significant effect on company performance. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=human%20capital" title="human capital">human capital</a>, <a href="https://publications.waset.org/abstracts/search?q=structural%20capital" title=" structural capital"> structural capital</a>, <a href="https://publications.waset.org/abstracts/search?q=relation%20capital" title=" relation capital"> relation capital</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20performance" title=" corporate performance"> corporate performance</a> </p> <a href="https://publications.waset.org/abstracts/88865/the-role-of-human-capital-structural-capital-and-relation-capital-towards-company-performance-using-partial-least-square" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/88865.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">189</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2083</span> The Structure of the Intangible Capital</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Kolesnikova%20Julia">Kolesnikova Julia</a>, <a href="https://publications.waset.org/abstracts/search?q=Fakhrutdinova%20Elena"> Fakhrutdinova Elena</a>, <a href="https://publications.waset.org/abstracts/search?q=Zagidullina%20Venera"> Zagidullina Venera</a>, <a href="https://publications.waset.org/abstracts/search?q=Kamasheva%20Anastasia"> Kamasheva Anastasia</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The article deals with the structure of intangible capital. A significant share of intangible capital is associated with a person as such and can be considered as human capital, which in turn also has a complex structure, including intellectual, social, organizational, client, reputational capital. We have allocated a separate category of intangible capital - unidentifiable capital, including a variety of synergistic interaction effects, etc. the structure of intangible capital. A significant share of intangible capital is associated with a person as such and can be considered as human capital, which in turn also has a complex structure, including intellectual, social, organizational, client, reputational capital. We have allocated unidentifiable capital as a separate category of intangible capital, including a variety of synergistic interaction effects and other. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=intangible%20capital" title="intangible capital">intangible capital</a>, <a href="https://publications.waset.org/abstracts/search?q=intangible%20property" title=" intangible property"> intangible property</a>, <a href="https://publications.waset.org/abstracts/search?q=object%20of%20intangible%20property" title=" object of intangible property"> object of intangible property</a>, <a href="https://publications.waset.org/abstracts/search?q=reputation%20capital" title=" reputation capital"> reputation capital</a> </p> <a href="https://publications.waset.org/abstracts/25209/the-structure-of-the-intangible-capital" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/25209.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">535</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2082</span> Analysing Industry Clustering to Develop Competitive Advantage for Wualai Silver Handicraft</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Khanita%20Tumphasuwan">Khanita Tumphasuwan</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The Wualai community of Northern Thailand represents important intellectual and social capital and their silver handicraft products are desirable tourist souvenirs within Chiang Mai Province. This community has been in danger of losing this social and intellectual capital due to the application of an improper tool, the Scottish Enterprise model of clustering. This research aims to analyze and increase its competitive advantages for preventing the loss of social and intellectual capital. To improve the Wualai’s competitive advantage, analysis is undertaken using a Porterian cluster approach, including the diamond model, five forces model and cluster mapping. Research results suggest that utilizing the community’s Buddhist beliefs can foster collaboration between community members and is the only way to improve cluster effectiveness, increase competitive advantage, and in turn conserve the Wualai community. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=industry%20clustering" title="industry clustering">industry clustering</a>, <a href="https://publications.waset.org/abstracts/search?q=silver%20handicraft" title=" silver handicraft"> silver handicraft</a>, <a href="https://publications.waset.org/abstracts/search?q=competitive%20advantage" title=" competitive advantage"> competitive advantage</a>, <a href="https://publications.waset.org/abstracts/search?q=intellectual%20capital" title=" intellectual capital"> intellectual capital</a>, <a href="https://publications.waset.org/abstracts/search?q=social%20capital" title=" social capital"> social capital</a> </p> <a href="https://publications.waset.org/abstracts/24548/analysing-industry-clustering-to-develop-competitive-advantage-for-wualai-silver-handicraft" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/24548.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">566</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2081</span> An Empirical Study of the Impacts of Big Data on Firm Performance</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Thuan%20Nguyen">Thuan Nguyen</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In the present time, data to a data-driven knowledge-based economy is the same as oil to the industrial age hundreds of years ago. Data is everywhere in vast volumes! Big data analytics is expected to help firms not only efficiently improve performance but also completely transform how they should run their business. However, employing the emergent technology successfully is not easy, and assessing the roles of big data in improving firm performance is even much harder. There was a lack of studies that have examined the impacts of big data analytics on organizational performance. This study aimed to fill the gap. The present study suggested using firms’ intellectual capital as a proxy for big data in evaluating its impact on organizational performance. The present study employed the Value Added Intellectual Coefficient method to measure firm intellectual capital, via its three main components: human capital efficiency, structural capital efficiency, and capital employed efficiency, and then used the structural equation modeling technique to model the data and test the models. The financial fundamental and market data of 100 randomly selected publicly listed firms were collected. The results of the tests showed that only human capital efficiency had a significant positive impact on firm profitability, which highlighted the prominent human role in the impact of big data technology. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=big%20data" title="big data">big data</a>, <a href="https://publications.waset.org/abstracts/search?q=big%20data%20analytics" title=" big data analytics"> big data analytics</a>, <a href="https://publications.waset.org/abstracts/search?q=intellectual%20capital" title=" intellectual capital"> intellectual capital</a>, <a href="https://publications.waset.org/abstracts/search?q=organizational%20performance" title=" organizational performance"> organizational performance</a>, <a href="https://publications.waset.org/abstracts/search?q=value%20added%20intellectual%20coefficient" title=" value added intellectual coefficient"> value added intellectual coefficient</a> </p> <a href="https://publications.waset.org/abstracts/74461/an-empirical-study-of-the-impacts-of-big-data-on-firm-performance" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/74461.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">245</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2080</span> Studying the Influence of the Intellectual Assets on Strategy Implementation: Case Study, Modiran Ideh Pardaz Company</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Farzam%20Chakherlouy">Farzam Chakherlouy</a>, <a href="https://publications.waset.org/abstracts/search?q=Amirmehdi%20Dokhanchi"> Amirmehdi Dokhanchi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Nowadays organizations have to identify, evaluate and manage intangible assets which enable them to provide maximum requirements to achieve their goals and strategies. Organizations also have to try to promote and improve these kinds of assets continuously. It seems necessary to implement developed strategies in today’s competitive world where all the organizations and companies spend great amounts of expenses for developing their own strategies. In fact, after determining strategies to be implemented, the management process is not completed and it will not have any effect on the success and existence of the organization until these strategies are implemented. The objective of this article is to define the intellectual capital and it components and studying the impact of intellectual capital on the implementation of strategy based upon the Bozbura model. Three dimensions of human capital, relational capital, and the structural capital. According to the test’s results, the correlation between the intellectual capital and three components of strategic implementation (leadership, human resource management, and culture) has not been approved yet. According to results of Friedman’s test in relation with the intellectual capital, the maximum inadequacy of this company is in the field of human capital (with an average of 3.59) and the minimum inadequacy is in the field of the relational capital (customer) with an average of 2.83. Besides, according to Friedman test in relation with implementation of the strategy, the maximum inadequacy relates to the culture of the organization and the corporate control with averages of 2.60 and 3.45 respectively. In addition, they demonstrate a good performance in scopes of human resources management and financial resources management strategies. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Bozbura%20model" title="Bozbura model">Bozbura model</a>, <a href="https://publications.waset.org/abstracts/search?q=intellectual%20capital" title=" intellectual capital"> intellectual capital</a>, <a href="https://publications.waset.org/abstracts/search?q=strategic%20management" title=" strategic management"> strategic management</a>, <a href="https://publications.waset.org/abstracts/search?q=implementation%20of%20strategy" title=" implementation of strategy"> implementation of strategy</a>, <a href="https://publications.waset.org/abstracts/search?q=Modiran%20Ideh%20Pardaz%20company" title=" Modiran Ideh Pardaz company"> Modiran Ideh Pardaz company</a> </p> <a href="https://publications.waset.org/abstracts/4825/studying-the-influence-of-the-intellectual-assets-on-strategy-implementation-case-study-modiran-ideh-pardaz-company" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/4825.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">421</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2079</span> Foreign Human Capital as a Fiscal Burden on the UK's Exchequer: An Intellectual Capital Perspective</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Tasawar%20Nawaz">Tasawar Nawaz</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Migration has once again become a lively topic in Europe and UK, in particular. A burgeoning concern in the public debate, however, is driven by the fear that migrants are fiscal burden because they drain public resources by drawing on the generous social transfers introduced in Europe to prevent social exclusion. This study challenges these beliefs by gathering empirical evidence through a qualitative research approach on the subject matter. The analysis suggests that UK provides a rich social and economic environment for intellectual profiles especially, human intellectual capital of migrants to flourish and add value to the exchequer. Contrary to the beliefs held by politicians and general public, the empirical evidence suggests that migrants add higher fiscal contribution by working longer hours, paying consistent taxes, and bringing skills which UK may lack thus, are not fiscal burdens on the UK exchequer. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=austerity" title="austerity">austerity</a>, <a href="https://publications.waset.org/abstracts/search?q=European%20union" title=" European union"> European union</a>, <a href="https://publications.waset.org/abstracts/search?q=human%20intellectual%20capital" title=" human intellectual capital"> human intellectual capital</a>, <a href="https://publications.waset.org/abstracts/search?q=migrants" title=" migrants"> migrants</a>, <a href="https://publications.waset.org/abstracts/search?q=social%20welfare" title=" social welfare"> social welfare</a>, <a href="https://publications.waset.org/abstracts/search?q=United%20Kingdom" title=" United Kingdom"> United Kingdom</a> </p> <a href="https://publications.waset.org/abstracts/49412/foreign-human-capital-as-a-fiscal-burden-on-the-uks-exchequer-an-intellectual-capital-perspective" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/49412.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">311</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2078</span> Sentence vs. Keyword Content Analysis in Intellectual Capital Disclosures Study</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Martin%20Surya%20Mulyadi">Martin Surya Mulyadi</a>, <a href="https://publications.waset.org/abstracts/search?q=Yunita%20Anwar"> Yunita Anwar</a>, <a href="https://publications.waset.org/abstracts/search?q=Rosinta%20Ria%20Panggabean"> Rosinta Ria Panggabean</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Major transformations in economic activity from an agricultural economy to knowledge economy have led to an increasing focus on intellectual capital (IC) that has been characterized by continuous innovation, the spread of digital and communication technologies, intangible and human factors. IC is defined as the possession of knowledge and experience, professional knowledge and skill, proper relationships and technological capacities, which when applied will give organizations a competitive advantage. All of IC report/disclosure could be captured from the corporate annual report as it is a communication device that allows a corporation to connect with various external and internal stakeholders. This study was conducted using sentence-content analysis of IC disclosure in the annual report. This research aims to analyze whether the keyword-content analysis is reliable research methodology for IC disclosure related research. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=intellectual%20capital" title="intellectual capital">intellectual capital</a>, <a href="https://publications.waset.org/abstracts/search?q=intellectual%20capital%20disclosure" title=" intellectual capital disclosure"> intellectual capital disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=content%20analysis" title=" content analysis"> content analysis</a>, <a href="https://publications.waset.org/abstracts/search?q=annual%20report" title=" annual report"> annual report</a>, <a href="https://publications.waset.org/abstracts/search?q=sentence%20analysis" title=" sentence analysis"> sentence analysis</a>, <a href="https://publications.waset.org/abstracts/search?q=keyword%20analysis" title=" keyword analysis"> keyword analysis</a> </p> <a href="https://publications.waset.org/abstracts/66892/sentence-vs-keyword-content-analysis-in-intellectual-capital-disclosures-study" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/66892.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">367</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2077</span> An Intellectual Capital as a Driver for Branding</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Shyam%20Shukla">Shyam Shukla</a> </p> <p class="card-text"><strong>Abstract:</strong></p> A brand is the identity of a specific product, service or business. A brand can take many forms, including a name, sign, symbol, color, combination or slogan. The word brand began simply as a way to tell one person's identity from another by means of a hot iron stamp. A legally protected brand name is called a trademark. The word brand has continued to evolve to encompass identity - it affects the personality of a product, company or service. A concept brand is a brand that is associated with an abstract concept, like AIDS awareness or environmentalism, rather than a specific product, service, or business. A commodity brand is a brand associated with a commodity1. In this paper, it is tried to explore the significance of an intellectual capital for the branding of an Institution. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=brand" title="brand">brand</a>, <a href="https://publications.waset.org/abstracts/search?q=commodity" title=" commodity"> commodity</a>, <a href="https://publications.waset.org/abstracts/search?q=consumer" title=" consumer"> consumer</a>, <a href="https://publications.waset.org/abstracts/search?q=cultural%20values" title=" cultural values"> cultural values</a>, <a href="https://publications.waset.org/abstracts/search?q=intellectual%20capital" title=" intellectual capital"> intellectual capital</a>, <a href="https://publications.waset.org/abstracts/search?q=zonal%20cluster" title=" zonal cluster"> zonal cluster</a> </p> <a href="https://publications.waset.org/abstracts/26784/an-intellectual-capital-as-a-driver-for-branding" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/26784.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">467</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2076</span> A Forward-Looking View of the Intellectual Capital Accounting Information System</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Rbiha%20Salsabil%20Ketitni">Rbiha Salsabil Ketitni</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The entire company is a series of information among themselves so that each information serves several events and activities, and the latter is nothing but a large set of data or huge data. The enormity of information leads to the possibility of losing it sometimes, and this possibility must be avoided in the institution, especially the information that has a significant impact on it. In most cases, to avoid the loss of this information and to be relatively correct, information systems are used. At present, it is impossible to have a company that does not have information systems, as the latter works to organize the information as well as to preserve it and even saves time for its owner and this is the result of the speed of its mission. This study aims to provide an idea of an accounting information system that opens a forward-looking study for its manufacture and development by researchers, scientists, and professionals. This is the result of most individuals seeing a great contradiction between the work of an information system for moral capital and does not provide real values when measured, and its disclosure in financial reports is not distinguished by transparency. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting" title="accounting">accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=intellectual%20capital" title=" intellectual capital"> intellectual capital</a>, <a href="https://publications.waset.org/abstracts/search?q=intellectual%20capital%20accounting" title=" intellectual capital accounting"> intellectual capital accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=information%20system" title=" information system"> information system</a> </p> <a href="https://publications.waset.org/abstracts/150266/a-forward-looking-view-of-the-intellectual-capital-accounting-information-system" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/150266.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">84</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2075</span> Corporate Governance of Intellectual Capital: The Impact of Intellectual Capital Reporting </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Cesar%20Julio%20Recalde">Cesar Julio Recalde</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Background: The role of intangible assets in today´s society is undeniable and continuously growing. More than 80% of corporate market is related to intellectual capital(IC). However, corporate governance principles and practices seem strongly based and oriented towards tangible assets. The impact of intangible assets on corporate governance might require prevention and adaptative actions. Adherence to voluntary mechanisms of intellectual capital reporting (ICR) seems to be a gateway towards adapting corporate governance to intangible assets influence and a conceptual cornerstone. The impact of adherence to intellectual capital reporting on corporate governance and performance needs to be evaluated. Purposes: This work has a sequential two folded purpose: (1) exploring the influences exerted by IC on corporate governance theory and practice, and within that context (2) analyzing the impact of adherence to voluntary mechanisms of ICR on corporate governance. Design and summary: This work employs the theory of the firm and agency theory in order to conceptually explore the effects of each dimension of IC on key corporate governance issues, namely property rights and control by shareholders and residual claims by stakeholders, fiduciary duties of management and the board, opportunistic behavior and transparency. A comprehensive IC taxonomy and map is presented. Within the resulting context, internal and external impact of ICR on corporate governance and performance is conceptually analyzed. IRC constraint and barriers are identified. Intellectual liabilities are presented within the context of IRC. Finally, IRC regulatory framework is surveyed. Findings: Relevant conclusions were rendered on the influence of intellectual capital on corporate governance. Sufficient evidence of a positive impact of IRC on corporate governance and performance was found. Additionally, it was found that IRC exerts a leveraging effect on IC itself. Intellectual liabilities are insufficiently researched and seem to have a relevant importance on IC measuring. IRC regulatory framework was found to be insufficiently developed to capture the essence of intangible assets and to meet corporate governance challenges facing IC. Originality: This work develops a progressive approach to conceptually analyze the mutual influences between IC and corporate governance. An epistemic ideogram represents the intersection of analyzed theories. An IC map is presented. The relatively new topic of intellectual liabilities is conceptually analyzed in the context of IRC. Social liabilities and client liabilities are presented. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title="corporate governance">corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=intellectual%20capital" title=" intellectual capital"> intellectual capital</a>, <a href="https://publications.waset.org/abstracts/search?q=intellectual%20capital%20reporting" title=" intellectual capital reporting"> intellectual capital reporting</a>, <a href="https://publications.waset.org/abstracts/search?q=intellectual%20assets" title=" intellectual assets"> intellectual assets</a>, <a href="https://publications.waset.org/abstracts/search?q=intellectual%20liabilities" title=" intellectual liabilities"> intellectual liabilities</a>, <a href="https://publications.waset.org/abstracts/search?q=voluntary%20mechanisms" title=" voluntary mechanisms"> voluntary mechanisms</a>, <a href="https://publications.waset.org/abstracts/search?q=regulatory%20framework" title=" regulatory framework"> regulatory framework</a> </p> <a href="https://publications.waset.org/abstracts/25817/corporate-governance-of-intellectual-capital-the-impact-of-intellectual-capital-reporting" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/25817.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">386</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2074</span> Antecedents of Spinouts: Technology Relatedness, Intellectual Property Rights, and Venture Capital</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Sepideh%20Yeganegi">Sepideh Yeganegi</a>, <a href="https://publications.waset.org/abstracts/search?q=Andre%20Laplume"> Andre Laplume</a>, <a href="https://publications.waset.org/abstracts/search?q=Parshotam%20Dass"> Parshotam Dass</a>, <a href="https://publications.waset.org/abstracts/search?q=Cam-Loi%20Huynh"> Cam-Loi Huynh</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper empirically examines organizational and institutional antecedents of entrepreneurial entry. We employ multi-level logistic regression modelling methods on a sub-sample of the Global Entrepreneurship Monitor’s 2011 survey covering 30 countries. The results reveal that employees who have experience with activities unrelated to the core technology of their organizations are more likely to spin out entrepreneurial ventures, whereas those with experiences related to the core technology are less likely to do so. In support of the recent theory, we find that the strength of intellectual property rights and the availability of venture capital have negative and positive effects, respectively, on the likelihood that employees turn into entrepreneurs. These institutional factors also moderate the effect of relatedness to core technology such that entrepreneurial entries by employees with experiences related to core technology are curbed more severely by stronger intellectual property rights protection regimes and lack of venture capital. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=spinouts" title="spinouts">spinouts</a>, <a href="https://publications.waset.org/abstracts/search?q=intellectual%20property%20rights" title=" intellectual property rights"> intellectual property rights</a>, <a href="https://publications.waset.org/abstracts/search?q=venture%20capital" title=" venture capital"> venture capital</a>, <a href="https://publications.waset.org/abstracts/search?q=entrepreneurship" title=" entrepreneurship"> entrepreneurship</a>, <a href="https://publications.waset.org/abstracts/search?q=organizational%20experiences" title=" organizational experiences"> organizational experiences</a>, <a href="https://publications.waset.org/abstracts/search?q=core%20technology" title=" core technology"> core technology</a> </p> <a href="https://publications.waset.org/abstracts/37205/antecedents-of-spinouts-technology-relatedness-intellectual-property-rights-and-venture-capital" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/37205.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">356</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2073</span> Intellectual Capital Disclosure: A Study of Australia and Sri Lanka</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Puwanenthiren%20Pratheepkanth">Puwanenthiren Pratheepkanth</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study considers whether national development level influences a firm’s voluntary intellectual capital disclosure (ICD) provided by a sample of 100 Australian and 100 Sri Lankan firms in terms of a two-years during 2015-16. This two-nation study uses a content analysis and literature-review analysis to provide an understanding of the underlying forces and issues. It was found that Australian firms tend to rely heavily on external structure disclosures (with particular attention to brands, customer loyalty, and research collaborations), but Sri Lankan relatively larger firms prefer intellectual property disclosures and the smaller firms tend to be as adept at external structure as their Australian counterparts. It was also found that the nature of a firm tends to trump the nurture of the development level of the country in which the firm is embedded. While a wider diffusion of better ICD methodology under International Financial Reporting Standard (IFRS) could improve the cost-effectiveness of financial reporting and generally increase efficiency, this is unlikely to occur until competition is more of a spur. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=developed%20countries" title="developed countries">developed countries</a>, <a href="https://publications.waset.org/abstracts/search?q=developing%20countries" title=" developing countries"> developing countries</a>, <a href="https://publications.waset.org/abstracts/search?q=content%20analysis" title=" content analysis"> content analysis</a>, <a href="https://publications.waset.org/abstracts/search?q=intellectual%20capital%20disclosure" title=" intellectual capital disclosure"> intellectual capital disclosure</a> </p> <a href="https://publications.waset.org/abstracts/84015/intellectual-capital-disclosure-a-study-of-australia-and-sri-lanka" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/84015.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">170</span> </span> </div> </div> <ul class="pagination"> <li class="page-item disabled"><span class="page-link">&lsaquo;</span></li> <li class="page-item active"><span class="page-link">1</span></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=intellectual%20capital&page=2">2</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=intellectual%20capital&page=3">3</a></li> <li class="page-item"><a class="page-link" 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