Narrow search
Showing 1 - 10 of 5,417
Cover Image
Der Einfluss von Humankapital auf die Kaufabsicht von Messeausstellern: Eine Analyse anhand einer Ausstellerbefragung auf der Fachmesse Best of Events 2018
Winnen, Lothar; Rühle, Alexander; Piepiorka, Christine; … - In: Zeitschrift für Tourismuswissenschaft 13 (2021) 1, pp. 125-144
Zusammenfassung Unter der Prämisse, dass das Humankapital ein entscheidender Faktor für die erneute Buchung einer Messe … (BoE) durchgeführt. Ziel war die Identifikation des Einflusses von Humankapital (u. a. Kompetenzen der Mitarbeiter) des … Messeveranstalters auf den Messeerfolg. Auf Basis einer multiplen Regression zeigt sich, dass das Humankapital des Messeveranstalters (u …
Persistent link: https://www.econbiz.de/10014624560
Cover Image
Non‐disclosure of human capital‐based information: theoretical perspectives
Samudhram, Ananda; Sivalingam, G.; Shanmugam, Bala - In: Journal of Human Resource Costing & Accounting 14 (2010) 2, pp. 106-128
Purpose – The purpose of this paper is to discuss a framework of accounting theoretical bases that could promote research into little understood areas of human capital accounting. Design/methodology/approach – The possible forces that hinder greater disclosure of human capital‐based...
Persistent link: https://www.econbiz.de/10014873044
Cover Image
A dynamic monetary model for evaluating employees
Milost, Franko - In: Journal of Intellectual Capital 8 (2007) 1, pp. 124-138
Purpose – The paper seeks to develop an original monetary model for evaluating employees of a company. Employees are an important element of the business process. However, apart from their role as a means of production, their value is not disclosed on the assets side of the classical...
Persistent link: https://www.econbiz.de/10014875433
Cover Image
Human capital convergences in intellectual capital and sustainability reports
Pedrini, Matteo - In: Journal of Intellectual Capital 8 (2007) 2, pp. 346-366
Purpose – The purpose of this paper is to examine the points of convergence between intellectual capital and corporate responsibility reports with a focus on human capital issues. Design/methodology/approach – To investigate this degree of integration the paper analyzes the common elements...
Persistent link: https://www.econbiz.de/10014875446
Cover Image
Intellectual capital in high‐tech firms
Martín de Castro, Gregorio; López Sáez, Pedro - In: Journal of Intellectual Capital 9 (2008) 1, pp. 25-36
Purpose – The literature shows several intellectual capital models. Nevertheless, there is little empirical evidence about the building blocks that form intellectual capital in practice. The purpose of this paper is to test the widespread categorization of human capital, structural capital,...
Persistent link: https://www.econbiz.de/10014875470
Cover Image
Valuing human resources: an analytical framework
Samudhram, Ananda; Shanmugam, Bala; Lock Teng Low, Kevin - In: Journal of Intellectual Capital 9 (2008) 4, pp. 655-667
Purpose – The purpose of this paper is to develop an analytical framework that links the expenditures on human capital to the resulting long‐term benefits, and thus provide a model for reporting human capital on balance sheets. The framework identifies different kinds of accounting...
Persistent link: https://www.econbiz.de/10014875502
Cover Image
The transformation of the organization’s intellectual capital: from resource to capital
Lentjušenkova, Oksana; Lapina, Inga - In: Journal of Intellectual Capital 17 (2016) 4, pp. 610-631
Purpose Over the last three decades, the role of intellectual capital (IC) in ensuring an organization’s competitiveness has increased significantly. The purpose of this paper is to analyse and evaluate the evolution of the concept of (IC) by showing its transformation from resource to...
Persistent link: https://www.econbiz.de/10014875789
Cover Image
Unseen measures: the need to account for intangibles
Nash White, Larry - In: The Bottom Line 20 (2007) 2, pp. 77-84
Purpose – The purpose of this paper is to examine the needs to assess the value and impact of the intangible resources and efforts produced by the library. Design/methodology approach – A literature overview is used to provide the background of intangibles assessment and its application in...
Persistent link: https://www.econbiz.de/10014686170
Cover Image
A framework for human capital indicators in knowledge- based industries: evidence from pharmaceutical industry
Mehralian, Gholamhossein; Akhavan, Peyman; Reza Rasekh, … - In: Measuring Business Excellence 17 (2013) 4, pp. 88-101
Purpose – During the last decade, intellectual capital (IC) has been widely considered as a critical tool to deliver successful business in an intensive knowledge environment. The main goal of this paper is therefore to develop and prioritize human capital indicators as an important component...
Persistent link: https://www.econbiz.de/10014931603
Cover Image
Intangible liabilities: beyond models of intellectual assets
Garcia‐Parra, Mercedes; Simo, Pep; Sallan, Jose M.; … - In: Management Decision 47 (2009) 5, pp. 819-830
Purpose – Most models of intellectual capital measurment equal intellectual capital with intellectual assets. Nevertheless, companies sometimes must incur liabilities to make intellectual assets truly actionable. This fact suggests the existence of intangible liabilities. The aim of this paper...
Persistent link: https://www.econbiz.de/10014932966