• 산경연구논집
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• 제7권4호
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• pp.5-9
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• 2016

Purpose - The purpose of this paper is to get a clear concept about intellectual capital and reports on intellectual capital in different entities based on the literature review. Research design, data, and methodology - This study was mainly written in a way of descriptive research. The current studies deal with the theoretical and reporting aspects on intellectual capital. Thus, this research is developed on the basis of previous descriptive and empirical research papers. Results - This study finds that intellectual capital is the combination of human capital, structural capital and relational capital but there is no unique measurement system or process to define intellectual capital. The findings also indicates that the measurement for intellectual capital varies based on the measurement process, time period, firms, industries and country to country perspectives. It can be also observed that firms have the tendency not to disclose the intellectual capital information. Conclusions - This study recommends that intellectual capital should be presented in a fixed format and human, relational and structural capital should be included as intellectual capital. Additionally, it suggests that mandatory requirement of legislation, effective corporate governance mechanism and stock exchange listing requirement might increase the quality of intellectual reporting.

• 산업융합연구
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• 제3권1호
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• pp.145-168
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• 2005

This study on intellectual capital which is in spotlight as an important factor has meaning that it provides information on intellectual capital to interested parties(stockholders, employers, employees, customers, etc.), suggests intellectual capital measurement indices for strategic management of human resources, and presents intellectual capital management process which is useful in companies practically by designing and verifying intellectual capital measurement models for effective management of intellectual capital.

• 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.

• 지식경영연구
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• 제4권1호
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• pp.35-54
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• 2003

Most of the existing studies on intellectual capital have focused on categorizing and measuring intellectual capital. In this study, the components of intellectual capital have been termed individual capital, organization capital, and relation capital, and the relations among these components as well their effects on other components have been examined. Thus, the indices of intellectual capital have been measured, hypotheses formed, and data collected from 62 knowledge-based companies. The results confirm some of the hypotheses. In all the companies that replied, individual capital was positively related to organization capital and organization capital was positively related to relation capital. The hypothesis that relation capital is positively related to performance, therefore, could be accepted. In the knowledge-based companies, the results were similar to the previous ones, but individual capital was not related to relation capital.

• 지식경영연구
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• 제13권4호
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• pp.55-69
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• 2012

This paper developed measurement indices for intellectual capital of public R&D organizations and investigated causal relationships among the components. We developed 10 measurement factors and 37 indicators and confirmed the reliability of these measurements. We offered an alternative to the existing model for searching causal relationships. From our survey research, using the structural equation model, we found a new relationship. In contrast to the existing model, we found a cycling relationship among three variables: human capital causes structural capital, structural capital causes relational capital, and relational capital causes human capital.

• 간호행정학회지
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• 제18권4호
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• pp.452-459
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• 2012

Purpose: This study was a descriptive study conducted to investigate the effects of intellectual capital on organizational performance of nurses in medium and small hospitals. Methods: Data were collected from 241 nurses working in medium and/or small hospitals located in G City from August 10 to September 17, 2011. The measurement tools were the Intellectual Capital scale and Organizational Performance scale. Data were analyzed using frequency, percentage, mean, standard deviation, t-test, one way ANOVA, Pearson correlation, and hierarchical regression with SPSS WIN 18.0 PC. Results: Intellectual capital composed of human, customer, and structure capital had significant effects on organizational performance of nurses working in medium and small hospitals and explained 50.4% of the variance. Conclusion: In order to promote organizational performance of nurses, nursing managers and administrators need to invest more resources into the intellectual capital of the system including human, customer, and structure capital.

• Asian Journal of Business Environment
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• 제9권2호
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• pp.35-46
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• 2019

Purpose - The purpose of this study is to find out the intellectual capital disclosure (ICD) and its determinants in the pharmaceutical and chemical industry of Bangladesh. Research design, data, and methodology - This research study is conducted on the listed firms of pharmaceutical and chemical industry in Bangladesh during the period of 2016 to 2017. This study develops a self-structured intellectual capital disclosure index; and the proxies of determinants of ICD are used as board characteristics (board size, independent directors and female directors), ownership structures (institutional ownership and director ownership), and firm characteristics (firm size, leverage and performance). The study uses a content analysis to analyze the extent of ICD and a pooled cross-sectional method to find the determinants of ICD. Research Findings - This study finds that intellectual capital disclosure is positively associated with firm size, leverage, and firm performance and negatively associated with director ownership and institutional ownership. This study also finds that there is no significant association of ICD with independent director or female director. Conclusions - The study recommends that the regulatory authority should develop mandatory guidelines on ICD for ensuring proper and consistent disclosure about the intellectual capitals. Besides, the companies should include a separate section in the annual reports to disclose the measurement and management of intellectual capital.

• 대한간호학회지
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• 제41권1호
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• pp.129-140
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• 2011

Purpose: This study was done to develop an instrument for measuring intellectual capital and assess its validity and reliability in identifying the components, human capital, structure capital and customer capital of intellectual capital in hospital nursing organizations. Methods: The participants were 950 regular clinical nurses who had worked for over 13 months in 7 medical hospitals including 4 national university hospitals and 3 private university hospitals. The data were collected through a questionnaire survey done from July 2 to August 25, 2009. Data from 906 nurses were used for the final analysis. Data were analyzed using descriptive statistics, Cronbach's alpha coefficients, item analysis, factor analysis (principal component analysis, Varimax rotation) with the SPSS $PC^+$ 17.0 for Windows program. Results: Developing the instrument for measuring intellectual capital in hospital nursing organizations involved a literature review, development of preliminary items, and verification of validity and reliability. The final instrument was in a self-report form on a 5-point Likert scale. There were 29 items on human capital (5 domains), 21 items on customer capital (4 domains), 26 items on structure capital (4 domains). Conclusion: The results of this study may be useful to assess the levels of intellectual capital of hospital nursing organizations.

• 기술혁신학회지
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• 제8권1호
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• pp.51-76
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• 2005

This paper aims to develop the intellectual capital (IC) indicators which are the most available for the E institution, a typical type of public research institute in Korea. In this paper, we basically adopted the "Intangible Assets Monitor" proposed by Sveiby and comprising three kinds of intellectual capital, namely human capital, internal structure capital and relationship capital, as a research framework. For this work, we firstly identified 12 categories and 27 components of intellectual capital for E institution. Next, we extracted 37 main indicators and 94 sub ones from these categories and components as a whole. As a result, it may be the first time in Korea for E institution of develop its own IC indicators which are slightly, or sometimes totally, different from ones for private companies in the perspective of their organizational attributes and characteristics.

• International Journal of Computer Science & Network Security
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• 제21권12spc호
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• pp.604-610
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• 2021

Human capital is the defining value of the national economy under market conditions. The manifestation of human capital is realized as an intellectual and creative capital, theoretically grounded and proven. The realization of intellectual capital is realized through the research creativity of scientists and researchers, and creative capital is manifested through artists and thinkers. Accordingly, creativity in market conditions forms a separate source of income and is an essential article in the formation of the GDP of the national economy. This research aims to analyze human capital from the perspective of cultural and creative industries. Research methods: systematization; comparative analysis of individual indicators of advanced countries of the world on the training system; statistical, taking into account macroeconomic indicators to assess the level of national creativity potential; system and logical analysis; method of information synthesis. Research results. The structural and quantitative composition of the factors of intellectual and creative capital formation has been systematized. The article proves that the unique properties of human capital, knowledge, creativity, experience and professional skills are the push factors of creativity development of the national economy and provide the priority development of creative and cultural industry that allows generating the added value on the national scale. The functions of creativity in the sphere of cultural industries are highlighted. It is noted that education and creativity of both intellectual and creative capital are the forming basis. The research of the world's advanced countries on the creativity index has pointed out the Netherlands as the leading country in the quantitative measurement of creativity. The economic development factors of the Netherlands were analyzed from the position of economic creativity, which allowed the formation of a two-factor model providing priority development of creativity in the cultural and creative industries.