EL CAPITAL INTELECTUAL LEIF EDVINSSON PDF

ISSN The article is related to the questions over evaluation of intellectual capital. Currently, there is no unanimous opinion on the approaches to evaluation and the methods used to assess the organization's intellectual capital. Different ways of assessing the intellectual capital intangible assets of the organization are from domestic and foreign authors. It can be noted that there is no developed assessment of the intellectual capital of an individual employee inside of the organization, and a variety of approaches are mainly aimed at assessing the intellectual capital of the entire organization.

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ISSN The article is related to the questions over evaluation of intellectual capital. Currently, there is no unanimous opinion on the approaches to evaluation and the methods used to assess the organization's intellectual capital. Different ways of assessing the intellectual capital intangible assets of the organization are from domestic and foreign authors. It can be noted that there is no developed assessment of the intellectual capital of an individual employee inside of the organization, and a variety of approaches are mainly aimed at assessing the intellectual capital of the entire organization.

Keywords: d. Over recent years, it can may note that the close attention has been paid to the issues of study of an increase of the proportion of human mental functions in production and to the intellectualisation of labour process of continuous personal enrichment, creation of intellectually meaningful experience and use of intellectual abilities.

Now, education is considered to be the main condition for the intellectualisation of labour. At the present time, it may be said that in the national and foreign studies there are different approaches to the definition of intellectual capital and hence, to the definition of its structures component elements and methods of assessment.

Because there are quite many works dedicated to the issues of intellectual capital, let us turn our attention to some of them that are of principal interest Table 1. Table 1 Definitions of the essence of the concept and structure of intellectual capital in national and foreign studies. This is intellectual material — knowledge, information intellectual property experience — that can be put to use to create wealth Stewart, Onge and Leif Edvinsson Stewart, Intellectual capital consists of the stocks and flows of knowledge, ability, skill and competencies available to an organisation Armstrong, Human capital — knowledge, skills and abilities of the employees in an organisation.

Social capital — the stocks and flows of knowledge derived from networks of relationships within and outside the organisation. Organizational structural capital — knowledge possessed by an organisation. Human capital — totality of knowledge, practical skills, creative abilities of personnel of the organisation. Structural capital is what enables the employees of an organisation to unlock their production potential. Intellectual capital is a term for intangible assets without which the company cannot exist in the modern world Brooking, Market assets are intangible assets associated with market operations.

Intellectual property as an asset intellectual assets is a property that is acquired as a result of mental activities and protected by law. Human-centred assets comprise collective expertise, creative and problem solving capability, leadership, and entrepreneurial and managerial skills embodied by the employees of the organisation.

Infrastructure assets are those technologies, methodologies and processes that enable the organisation to function, they form the environment in which the employees of the organisation operate and communicate with each other. Intellectual capital knowledge is anything valued by the organisation that is embedded in people or derived from processes, systems, and the organisational culture Bukowitz, Individual knowledge and skills, norms and values, databases, methodologies, software, know-how, licenses, brands, and trade secrets etc.

Intellectual capital of an entity is the value of the total intellectual assets it has, including intellectual property, its natural and acquired intellectual abilities and skills, as well as the knowledge bases accumulated by it and useful relations with other entities Leontiev, Intellectual property is a component of intellectual capital it may be separated, transferred to other persons, appraised and used practically and as well as intellectual abilities real and potential opportunities of individuals or of the organized group of people capable to perform specific works or operations.

Individual human intelligence that is inseparable from its medium, characterized by certain properties, development level and that is the base of the capital.

Individual intellectual practices of a person that can be used in practice and that are of a certain value both for himself and for other social subjects. Based on the studying of different opinions about the essence of this concept, a conclusion can be made that intellectual capital of the organisation is a capital that has the following characteristics:. While being created and developed, it requires more costs from the organisation and from a person;.

At the present time, it is difficult to find the units of measurement of intellectual capital though quite a number of methods of its measurement are proposed that could precisely measure knowledge, skills, abilities, qualifications of employees, etc.

An analysis of intellectual capital assessment methods enabled to identify the most used methods in the contemporary conditions Table 2. In essence, this classification is the one refined based on the classification provided by J. Lewty and M. Williams, which suggests two methods divided into four categories groups Sveiby, Table 2 Intellectual capital assessment methods. Development date [ 4 ]. The indicators are assessed by four components such as: financial, customer components, internal processes and training and development career advancement of personnel.

Annie Brooking England , expert in the issues of Hi-Tech products entry into the market. The method consists of the issues that cover the four basic components of intellectual capital the market, intellectual, human and infrastructural assets The smaller the number of positive answers — the lower the level of intellectual capital is. Method of relation of the market value and the book value of the organisation. It is defined as a difference between the market value and the book value of the organisation.

The approach unites all individual separate indicators for the basic areas of intellectual capital analysis relationship capital index, human capital index, and infrastructure and capital index in one index. Changes of the index are due to the changes in the market assessment of the organisation. It defines the efficiency of use of the three basic types of resources of the organisation, and namely: added value of physical capital, added value of human capital and added value of structural capital.

The sum of them is a Value Added Intellectual Coefficient. Basically, the assessment of intellectual capital of the entire organisation is considered in different works, i. It can be noted that there are studies dedicated to the assessment of individual intellectual capital from a psychological point of view intellectual capital of perception, thinking, emotional, creative, social and cultural and economic intellectual capital are assessed.

Thus, the intellectual capital can be assessed using the indicators, such as:. Each stage of the comprehensive assessment except for Stage 0 is divided into substages. Let us discuss them in more details:. A 3D Matrix is suggested for doing so Fig. Some aspects indicated in the Matrix should be explained. In the area of modernization of knowledge, skills and abilities, it is specified that knowledge can be updated. This knowledge is not outdated completely; however, the scientific and technological progress does not stand still, it has been permanently developing.

Therefore, knowledge, skills and abilities should be updated accordingly. Students often say that some teachers give them the outdated knowledge that will never be used in their future life and professional work e. One can tell the students about such software just to get them familiarized with the practice of using and the history of development of the software while abandon to use it in practice.

Similar with the outdated knowledge, skills and abilities that does not facilitate and even hinder sometimes the acquisition of the new, contemporary ones — you should abandon to use them two. The representatives of the administration can pay attention to the compliance of the teacher with certain requirements: i. At this stage, one can possibly suggest to assess the labour of the teacher by parents, students, for example, based on the review of e-portfolio of their children published on the website of the university, or based on the face-to-face meetings with the teacher.

All results of the assessments of the previous stages are summarised, and a conclusion is made on the level and content scope of intellectual capital of the assessed teacher a five-grade system can be used for all assessments. Because no significant differences have been identified in the opinions of the students of different years, we will provide the general results of the survey Figures 3, 4 and 5. Concurrently, this motivates the students for learning activities.

In the course of personal talks, many of them voiced an opinion that academic credentials, academic status, title of the teacher are not important and not interesting for the students, they pay no attention to these and many of them have no idea which title, rank or status is higher. The survey results show that basically the diversity of opinions is wide. An opinion was expressed that in the assessment of intellectual capital, the parents are hindered by the so-called old-fashioned education as compared to the modern one received by their children.

Does he explain the topic being studied in layman's terms? Were there any moments when you did not understand the explained material? Please, give examples, etc. Some of them suggested that personal and professional qualities of the teacher such as competency, comprehensive knowledge, talent dedication to the subject and aptitude, talent to teach ability to present material, ability and wish to communicate with the students, and win authority would be assessed.

It is obvious that interrelation of intellectual capital with the personal qualities of their owner the teacher in our case can be observed; however, these concepts are not equal.

In the national studies of the essence of intellectual capital, there is an opinion about the connection of intelligence and any intellectual activity with moral values of a person.

Such connection facilitates a creative rather than devastating human effect on the surrounding world. The moral spiritual values such as integrity, reliability, mutual assistance etc. The following assessment items are to be enumerated in such scorecard, for instance:. The customer capital is also assessed in terms of commitment of consumers customers to your organisation and no interest to competitors, and can be measured in terms of consumer satisfaction and associated with the improvement of financial indicators of the organisation Stewart, For higher education institution, this can manifest itself in the number of applicants that enter it relying on positive feedback from students.

Based on the foregoing, the authors propose criteria and indicators for the assessment of intellectual capital of a higher education institution. A set of indicators for the assessment of intellectual capital of the higher education institution is the assessment of three components of intellectual capital: human capital, organizational capital and communicative relationship capital. Human capital is the main element of intellectual capital.

In this case, the assessment criteria may be as follows: attractiveness of the educational institution, as well as effectiveness of the higher-education teaching personnel. Organizational capital.

In this case, the assessment criteria may be as follows: level of innovative and scientific development of the educational institution, as well as the level of development of educational activities. In this case, the indicators of assessment of intellectual capital of the higher education institution are as follows: the number of implemented research and development works; the number of proprietary scientific publications of the educational institution; the number of educational programmes; percentage of educational programmes implemented jointly with employees; the number of registered contracts for intellectual property; the number of patents for intellectual property items, etc.

Communicative capital. In this case, the assessment criteria may be as follows: dynamics of formation of an educational institution brand, as well as dynamics of expansion of external relations. This time, the indicators of assessment of intellectual capital of the higher education institution are as follows: the number of charity events with the participation of representatives of the educational institution; the number of joint scientific studies; the number of international scientific events with the participation of scientists of the educational institution; the number of received international and Russian grants; the number of partner companies participating in the educational and research processes; the number of foreign teachers who give classes at the educational institution, etc.

Assessment of intellectual capital of the higher education institution facilitates the identification of the areas that require adjustment of the management system; this will result in the improvement of the system of management of the educational institution as a whole. The modernisation may be connected with innovative activities, publication activity of students and the higher-education teaching personnel, conduct if scientific studies and commercialisation of results of intellectual activities.

The work in this area also provides for the improvement of the learning and teaching process in relation to the programmes, standards, educational technologies, and training support systems.

Summarizing the foregoing, it should be noted that it is very difficult to univocally consider the concept of intellectual capital as well as to suggest uniform methods for the assessment thereof due to the specificity of activities of different organisations.

Therefore, there are various concepts of intellectual capital that will be further developed; and the methods for the assessment thereof will be improved. In the conclusion, it can be said that maintaining a high level of satisfaction with the quality of education and research and development activities of consumers, partners etc. Armstrong M. Sankt-Petersburg: Peter. In Russian.

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