• 한국정보시스템학회지:정보시스템연구
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• 제9권1호
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• pp.109-128
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• 2000

This paper examined the significance of Intellectual Capital. In recent years the number of companies whose value lies largely with their intellectual capital has increased dramatically. Dr. Margaret Blair of the Brookings Institute reported a significant shift in the makeup of company assets. In 1978, her study showed that 80 pecent of the firms＇value was associated with its tangible assets, with 20 pecent associated with its intangible assets. By 1998, only 30 pecent of the value of the firms studied was attributable to tangible assets while 70 pecent was associated with the value of their intangibles. This paper used the result of her study. This paper tested the correlation of enterprise value and intellectual capital, cash flow, net income and net assets. The results showed that the correlation of enterprise value and intellectual capital was most significant.

• 한국건설관리학회:학술대회논문집
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• 한국건설관리학회 2002년도 학술대회지
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• pp.257-260
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• 2002

기업경영에 있어서 성과측정 시스템은 매우 중요하다. 측정이 있어야 문제점을 파악하고, 개선할 수 있기 때문이다. 기업의 유형자산은 재무제표나 손익계산서 등의 구체적인 금액으로 측정이 가능하나 기업의 무형자산은 지금까지 객관적이고 정량적인 측정방법을 볼 수 없었다. 이에 본 연구는 기업의 지적자산을 측정하는 모델을 통하여 건설기업의 무형자산(지적자산)의 크기를 객관적으로 정량화 시킬 수 있는 모델을 제시하고, 측정방법의 발전방향을 제시하고자 한다.

• The Journal of Asian Finance, Economics and Business
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• 제8권1호
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• pp.257-269
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• 2021

Intellectual capital is becoming a crucial factor for a firm's long-term profit and performance in the knowledge-based economy as more firms identify their core competence as invisible assets rather than visible assets (Itami, 1987). The company was encouraged to measure financial and non-financial factors, including the customer perspective groups, the internal business process, learning and growth perspective, then to link all these measurements in a coherent system. This paper seeks to investigate the influence of intellectual capital elements on company performance, as well as the relationship among intellectual capital elements from a cause-effect perspective. Resource-Based View (RBV) considers intellectual capital as resource and capability to sustain competitive advantage on company performance. The partial least squares approach is used to examine listed banks in Indonesia Stock Exchange for year 2017-2019. Results show that human capital directly has positive influences on innovation capital, customer capital, and process capital. Innovation capital has positive, but less significant influence on process capital, which in turn influences customer capital. Human capital and process capital also influence customer capital. Finally, customer capital contributes to performance. This study helps management to identify relevant intellectual capital elements as competitive advantage and their indicators to enhance business performance.

• 한국디지털정책학회:학술대회논문집
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• 한국디지털정책학회 2004년도 International Conference on Digital Policy & Management
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• pp.435-448
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• 2004

While Internet promises ubiquitous access, it also creates a fundamental challenge to the traditional ownership toward digital assets traded in e-commerce market. Sharing digital information freely through shared networks leads to many untapped business opportunities, but uncontrolled digital asset transaction undermines many electronic business models. Thus, in this Internet age, proper protection and safe delivery of Intellectual Property (IP) and its representation as digital assets would be a crucial ingredient of building trust in upcoming e-business environment. In this paper, we give a general structural diagram of Intellectual Property Management and Protection (IPMP) and implement an IPMP prototype based on the RSA encryption algorithm and XrML (eXtensible rights Markup Language) WORK tags to show how proper protection and safe delivery of the intellectual property is achieved. This study concludes that IPMP mechanism may contribute significantly to the volume and quality of e-commerce market.

• 경영과학
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• 제31권4호
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• pp.29-42
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• 2014

As society proceeds rapidly toward a knowledge-oriented stage, knowledge as an intangible asset has gained increasing importance. Companies increase their competitiveness and generate extra value through continuous investments in the management of intellectual property (IP). Thus, the prime concerns of companies have been protection of their technological innovation output through filing for IP rights, and maximization of their interests through utilization of intangible assets. Despite the importance of technological innovation in the management of a company, few studies have analyzed the key factors in the management of IP and activities for technological innovation. This study aims to derive policy implications for managing IP and effective capacity building for technological innovation. For this purpose, the author has employed empirical tests to identify the major factors influencing the direction of technological innovations in a company.

• 기술혁신학회지
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• 제8권2호
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• pp.757-782
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• 2005

This paper aims to measure the intellectual capital (IC) of the E institute, a typical type of public research institute and to analyse the measurement results. Regarding the research framework, we basically adopted the 'Intangible Assets Monitor' proposed by Sveiby and comprising human capital, structural capital and relational capital. For this work, we firstly identified 37 intellectual capital indicators which are slightly, or sometimes totally, different from ones for private companies in the perspective of their organisational attributes and characteristics. Then, based on these 37 indicators, we measured a current state of the intellectual capital in 2003 and 2004 respectively and identified the range of variation between two years. Through this work, we try to show that the core competitiveness of the public research institute came from not tangible assets such as land, building and facilities, but intellectual capital including human competences, the rational organisational system and the stakeholder's satisfaction. As a result, it may constitute the first time in Korea for the E institute to measure its own intellectual capital for two years as well as to publish the findings of measurement.

• 대한안전경영과학회지
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• 제10권3호
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• pp.193-201
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• 2008

As The development and commercialization of advanced technologies will depend increasingly on efficient technology transfer and technology trading systems and the knowledge economics grows rapidly, the value of intangible assets is more emphasized in business nowadays. Intangible assets include intellectual capital and intellectual property. This requires the development of technology markets or exchanges and hence a reliable technology valuation methodology. Our focus is on the business aspects of technology' contribution and we propose an objective scoring system, which is implemented by ANP, for Technology valuation of enterprise. As a result, This study intends to evaluate the contribution of an individual technology in intangible assets by the Analytic Network Process(ANP).

• 국제학술발표논문집
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• The 3th International Conference on Construction Engineering and Project Management
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• pp.876-882
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• 2009

With overall opening of global construction market by World Trade Organization (WTO) agreements, importance of management efficiency of construction industry which considers both tangible and intangible assets is recently being recognized in our nation. That is, efforts for reinforcement of competitiveness must be placed through maximization of values of internal and external intangible assets of construction industry such as management innovation, information, investment in technology and R&D and intellectual property. Accordingly in this study, evaluation criteria for intangible assets of construction industry were investigated and classified. Using such criteria, evaluation index and model were established based on the degree of importance of each criterion. The purpose of this study is to review importance of intangible assets in terms of competitiveness and management efficiency of construction industry and to provide basic data for establishment of intangible assets and revitalization of investment.

• International Journal of Internet, Broadcasting and Communication
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• 제15권4호
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• pp.233-238
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• 2023

In the Fourth Industrial Revolution era, creative ideas are creating enormous value. This study conducted a case study on curriculum management plans aimed at protecting ideas and their results, recognizing the importance of intellectual property (IP), and cultivating basic knowledge about intellectual property. In particular, this study looked at ways to quickly learn related issues regarding new intellectual property rights related to computer software and artificial intelligence. In addition, research was conducted on ways to learn about efficient protection and utilization of inventions through actual examples. This study checked the importance and necessity of the interaction and communication between instructors and learners through the status of distance learning in domestic universities and a case study of distance learning of convergence subjects. We aim to continuously research effective class management methods and contribute to academic development through case studies of convergence subjects.

• The Journal of Asian Finance, Economics and Business
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• 제9권7호
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• pp.231-237
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• 2022

Intellectual Capital, a valuable intangible organizational asset, is primarily linked to a company's financial performance and is divided into three categories: human, structural, and relational capital. This paper investigates the impact of intellectual capital on the financial performance of selected Pakistani companies in the Information and Communication sector, as this sector is heavily reliant on intellectual capital. The data for 11 firms was gathered from the State Bank's Financial Statements Analysis of Companies Listed on the Pakistan Stock Exchange from 2015 to 2020. Pulić's (2004) Value Added Intellectual Coefficient (VAICTM) has been used to assess a company's IC efficiency. VAIC^TM and its components, the efficiency of intellectual capital, and the efficiency of capital employed are calculated. Financial performance is measured through return on assets, return on capital employed, and asset turnover ratio. Multiple regression, fixed-effect, and random-effect Panel Data estimation are used in the empirical study. The findings suggest that intellectual capital efficiency has a large impact on major profitability metrics, but little effect on company productivity. It can be inferred from the results that the companies must invest in advanced technology, the latest machinery, and well-equipped offices to improve financial performance and productivity and gain a competitive advantage.