Sökning: "Intellectual capital IC"

Visar resultat 1 - 5 av 25 uppsatser innehållade orden Intellectual capital IC.

  1. 1. Intellectual Capital Driving SMEs Entrepreneurial Orientation towards Sustainable Development

    Master-uppsats, Linnéuniversitetet/Institutionen för management (MAN)

    Författare :Anamaria Tanase; Mathara Bandarage Thisari Sihara; [2023]
    Nyckelord :Intellectual Capital; Entrepreneurial Orientation; Sustainability;

    Sammanfattning : Addressing the scarce knowledge of sustainability practices in small and medium-sized enterprises (SMEs), the purpose of this paper is to identify how and if there is a link between intellectual capital (IC) and entrepreneurial orientation (EO), and if this connection contributes to a company’s sustainability performance. Based on a series of semi-structured interviews conducted with Swedish SMEs, our findings show that despite the limitations these companies experience in terms of financial and human resources, a focus on tackling sustainability issues appears to inspire entrepreneurial behaviour. LÄS MER

  2. 2. Unlocking the True Value of Intellectual Capital: A Study of the Valuation Relevance of Intellectual Capital in an M&A Intensive Era

    C-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Författare :Filippa Oldenburg; Elisabeth Scharp; [2023]
    Nyckelord :Valuation Relevance; Value Relevance; M A; Performative; Intellectual Capital;

    Sammanfattning : Capital market actors must understand the fundamental value-drivers in society, yet accounting standards face difficulties in capturing Intellectual Capital (IC) information. Meanwhile, the number of acquisitions is ever-growing, but research on the valuation relevance of IC in mergers and acquisitions (M&A) is lacking. LÄS MER

  3. 3. Impact of Intellectual Capital on Firm Performance and Market to Book Value - An analysis of the extended VAICTM model on Swedish listed firms within the healthcare sector

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Sang Hoon Sohn; Linus Åhman; [2020-07-01]
    Nyckelord :Intellectual capital; VAICTM; Firm performance; Market to book value; Swedish healthcare sector;

    Sammanfattning : The purpose of this thesis is to research whether IC and the individual components of IC in firms, namely the relational capital, structural capital, innovation capital and human capital, contribute to an increase in financial performance and positive market reaction for listed Swedish healthcare firms listed in Stockholm OMX30 with a time-frame of 10 years from 2009 to 2018. An extended VAICTM model developed from the original VAICTM model proposed by Pulic is used as a proxy for efficient IC usage and a fixed effects regression is performed on the explanatory variables representing firm performance and market perception. LÄS MER

  4. 4. The impact of intellectual capital on the Pharmaceutical and Food Industry company’s financial performance : By using Data Envelopment Analysis in the Tehran Stock Exchange

    Magister-uppsats, Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)

    Författare :Soolmaz Assadi; Ali Esmaili; Haseeb Akram Khan; [2020]
    Nyckelord :;

    Sammanfattning : Introduction: The Intellectual Capital (IC) term was introduced by Sveiby and his group in Sweden 1986 (Sullivan, 1998). The main point in all organizational analyses is to evaluate performance, and therefore an organization’s success is not imaginable without a performance evaluation system. LÄS MER

  5. 5. IC (Intellectual Capital): Organisationers osynliga värde : En studie om redovisning av intellektuellt kapital inom rekryterings- och bemanningsbranschen

    Kandidat-uppsats, Mittuniversitetet/Institutionen för ekonomi, geografi, juridik och turism

    Författare :Emil Norlin; [2020]
    Nyckelord :Intellectual capital; IC; human capital; structure capital; relational capital; recruitment and staffing industry; content analysis; annual report.; Intellektuellt kapital; IC; humankapital; strukturkapital; relationskapital; rekryterings- och bemanningsbranschen; innehållsanalys; årsredovisningar.;

    Sammanfattning : I dagsläget finns det ett stort gap mellan det bokförda värde till vilket organisationer värderar sina tillgångar och det marknadsvärde till vilket organisationerna är värderade. Vad detta osynliga värde består av kan delvis beröra något som teoretiker och praktiker kommit att kalla intellektuellt kapital (IC). LÄS MER