Download or read book Recent Developments in Intellectual Capital Reporting and Their Policy Implications written by and published by . This book was released on 2009 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Recent Developments in Intellectual Capital Reporting and Their Policy Implications written by W. Richard Frederick and published by . This book was released on 2009 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Recent Developments in Intellectual Capital Reporting and Their Policy Implications OECD Education Working Papers written by W. Richard Frederick and published by . This book was released on 2009 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper provides a survey of recent developments in the reporting of intangible assets. It finds that rather than the wholesale restructuring of the accounting model that was proposed years ago, the trend has been to address gaps in reporting with new forms of reporting. New forms of reporting appear better suited to capture the type of information that users of intangibles data seek. Financial reporting standards continue to change both at the national and the international level with the result that they are better able to capture some types of intangibles data. Even so, some areas such as human capital remain difficult to reflect in traditional financial statements. Users interested in human capital information are much better served by reports that are tailored to their needs, and by reporting techniques that take into account the specificities of human capital. On the policy front, companies are receiving considerable encouragement to provide more information on the intangible drivers of corporate performance than ever before. In Europe, part of the impetus has been the Accounts Modernisation Directive, which requires an "enhanced director's report" that can include a discussion of human capital to the extent that directors feel that it is important for a full understanding of the business and its performance. (Contains 7 tables, 17 boxes, 4 graphics and 104 footnotes.).

Download or read book ECIC 2013 Proceedings of the 5th European Conference on Intellectual Capital written by Lidia Garcia and published by Academic Conferences Limited. This book was released on 2013 with total page 626 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book New Trends in Public Sector Reporting written by Francesca Manes-Rossi and published by Springer Nature. This book was released on 2020-05-18 with total page 213 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyses the contribution of the new forms of reporting adopted by Public Sector Organisations in the provision of information on value creation processes to their various stakeholders. The contributors to this volume provide evidence of innovative accounting practices and reporting formats, drawing on case studies from across Europe. Together, they highlight the limitations and opportunities of these new forms of reporting that will require further study and exploration.

Download or read book Intellectual Property Finance and Corporate Governance written by Janice Denoncourt and published by Routledge. This book was released on 2018-04-19 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: IP law has evolved from being a little pool to a big ocean. Corporate governance needs to respond to society’s rising expectations of directors and boards as the impact of the global intellectual property ecosystem is felt. How can a responsible corporate culture of IP transparency be stimulated to create a rosy future to connect corporate communication with the desires of shareholders, investors and other stakeholders? The astonishing lack of material quantitative and qualitative information companies report about their IP assets makes it difficult for shareholders and other stakeholders to assess directors’ stewardship of those assets – a pressing corporate governance issue in the 21st century. This book advances IP reporting in alignment with the key corporate governance principles of transparency and disclosure. It analyses the juncture between the IP ecosystem; corporate finance and accounting for intangibles; and corporate governance. Patents, mini-case studies and an original business triage style model for assessing IP disclosures are used to illustrate the gaps corporate governance theory needs to address. Focussing on the common law tradition of corporate governance in England and Wales, intangibles and IP reporting developments in other jurisdictions are also explored.

Download or read book Identification Evaluation and Perceptions of Distance Education Experts written by Eby, Gulsun and published by IGI Global. This book was released on 2015-02-28 with total page 378 pages. Available in PDF, EPUB and Kindle. Book excerpt: Instructional quality can make or break the learning experience, especially in digital environments where the expressional nuances of interpersonal communication are lost. The most effective distance education instructors and experts are those who recognize the educational needs of students and are able to address those needs through creative use of the technological tools available to them. Identification, Evaluation, and Perceptions of Distance Education Experts explores the current and future trends, needs, and priorities that affect the development of distance education in a postmodern world. This premier reference work will be of significance to those interested in online learning, teaching and training, communication, and education across multiple sectors such as universities, colleges, schools, profit/non-profit e-organizations, and e-commerce.

Download or read book Supporting Investment in Knowledge Capital Growth and Innovation written by OECD and published by OECD Publishing. This book was released on 2013-10-10 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work shows that business investment in knowledge-based capital is a key to future productivity growth and living standards and sets out recommendations in the fields of: innovation; taxation; entrepreneurship and business development; corporate reporting; big data; competition and measurement.

Download or read book National Intellectual Capital written by Carol Yeh-Yun Lin and published by Springer Science & Business Media. This book was released on 2010-10-29 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the past decade, knowledge assets and intellectual capital have been attracting an increasing amount of attention, not only from academics and CEOs, but also from national policy makers. To date, most studies of intellectual capital have focused at the organizational level, with an emphasis on explaining the role of “intangible assets” as a differentiator between accounting value and market value as a possible source of corporate competitive advantage. More recently, pioneers in the field, including the authors of this book, have begun to apply these methodologies to a broader scope, with the objective of comparing the intellectual capital indices at the national or regional level. As a result, an increasing number of world organizations and researchers are commissioned to investigate this future-oriented crucial national issue. Yet, the linkage between the value of intangible assets and how to quantify or benchmark it is still tenuous, not to mention easily misunderstood by a layman for guiding better decision making. With the belief that numbers talk and statistics hide valuable information, this book serves to present the authors’ research findings, covering 14 years (1995-2008) of intellectual capital information, comprised of human capital, market capital, process capital, renewal capital, and financial capital for 40 countries. The last three chapters go beyond analysis of current intellectual capital factors, and present practical tools for launching initiatives at the national level. The book will serve as an essential resource for researchers, policy makers, and business leaders concerned with issues of economic growth and competitiveness, innovation, and business creation.

Download or read book Intellectual Capital in German Non profit Organisations written by Katrin Blankenburg and published by Springer. This book was released on 2017-09-01 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book describes how non-profit organisations (NPOs) communicate what they constitute, signal success and display sustainability in order to convince stakeholders to provide essential resources. Reports on intellectual capital offer a worthwhile approach. Based on empirical research, the book highlights the essential resources for NPOs and on the demand imposed on organisations, as well as the dependencies of those resources and demands. This insight helps NPOs to provide necessary information while keeping the disclosure to a minimum and thus not giving away possible competitive advantages. Further, the status-quo of IC disclosure in Germany is presented and a theoretical framework for the motivation for NPOs to disclose information on their IC is presented. Researchers will find these findings a solid foundation for further research. Finally, a framework for the disclosure of intellectual capital is provided to support practitioners.

Download or read book Strategic Intellectual Capital Management in Multinational Organizations Sustainability and Successful Implications written by O'Sullivan, Kevin and published by IGI Global. This book was released on 2009-07-31 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This book highlights areas of concern in management of intellectual capital and demonstrates opportunities for the successful use of these tactics"--Provided by publisher.

Download or read book Intellectual Property Rights and the Financing of Technological Innovation written by Carl Benedikt Frey and published by Edward Elgar Publishing. This book was released on 2013-01-01 with total page 302 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'A major contribution to the literature on the role of intellectual property rights (IPR) for the financing of innovation. The book is extensively researched and provides compelling insights for IPR managers, technology investors and policymakers trying to promote the efficiency of capital markets and national systems of innovation.' Knut Blind, Berlin University of Technology, Germany Following the transition of industrial nations to knowledge economies, the financing of technological innovation has become a central issue in public policy, corporate finance and business management. This detailed book examines the role of intellectual property rights in facilitating the financing of technological innovation as well as the role of policy makers, investors and managers in this process. The book's central finding is that public policy plays a key role in promoting the corporate disclosure of intellectual property-related information to enhance the efficiency of capital markets. This not only reduces the costs of capital for technology-driven firms but ultimately spurs innovation and economic growth. Intellectual Property Rights and the Financing of Technological Innovation will strongly appeal to research students and academics, policy makers, intellectual property professionals, equity analysts, credit rating analysts and executives in the pharmaceutical industry.

Download or read book Proceedings of the 10th International Conference on Intellectual Capital knowledge Management and Organisational Learning written by Dr Annie Green and published by Academic Conferences Limited. This book was released on 2013-01-09 with total page 702 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book National Intellectual Capital and the Financial Crisis in Australia Canada Japan New Zealand and the United States written by Carol Yeh-Yun Lin and published by Springer Science & Business Media. This book was released on 2013-11-01 with total page 137 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the first decade of the twenty-first century, the biggest event of worldwide proportion was the 2008 global financial crisis, which was caused primarily by ineffective governance, failed surveillance systems, and implementation flaws. While fiscal and monetary policies succeeded in pulling many countries out of a financial freefall, most economies have performed beneath pre-recession levels as governments continued to struggle with their finances. Examining the financial crisis from the viewpoint of intangible assets provides a different perspective from traditional economic approaches. National Intellectual Capital (NIC), comprised mainly of human capital, market capital, process capital, renewal capital, and financial capital, is a valuable intangible asset and a key source of national competitive advantage in today’s knowledge economy. The authors—pioneers in the field—present extensive data and a rigorous conceptual framework to analyze the connections between the global financial crisis and NIC development. Covering the period from 2005 to 2010 across 48 countries, the authors establish a positive correlation between NIC and GDP per capita and consider the impact of NIC investment for short-term recovery and long-term risk control and strategy formulation. Each volume in a series of Springer Briefs on NIC and the financial crisis provides in-depth coverage of the impact of the crisis, the aftermath, future prospects, and policy implications for a regional cluster. This volume focuses on Australia, Canada, Japan, New Zealand, and the United States of America.

Download or read book World Congress on Intellectual Capital Readings written by Nick Bontis and published by Routledge. This book was released on 2007-06-07 with total page 429 pages. Available in PDF, EPUB and Kindle. Book excerpt: An impressive collection of the latest cutting-edge work in the dynamic field of intellectual capital. Experts from around the world discuss the current state of affairs from a variety of perspectives, providing a cross-disciplinary view of the field. All contributors presented their research at the top global conference in this field - the World Congress on Intellectual Capital. The underlying theme of the book is to explain how an organization can identify, measure, manage, leverage and act upon its collective intelligence towards the pursuit of sustainable innovation. The book is divided into three main parts which first establish a foundation of literature, then examine various measurement approaches and finally conclude with a variety of applications. "This collection of papers from the conference is special for its seminal research, strategic visions, and thought-provoking discussions. Make sure this book has a place in your library!" Dr. Jac Fitz-enz, Founder and Chairman, Saratoga Institute

Download or read book Advances in Information Technology written by Borworn Papasratorn and published by Springer Science & Business Media. This book was released on 2009-11-06 with total page 219 pages. Available in PDF, EPUB and Kindle. Book excerpt: At the School of Information Technology, KMUTT, we believe that information te- nology is the most important driver of economy and social development. IT can - able better productivity, as well as helping us to save resources. IT is giving rise to a new round of industrial and business revolution. We now can have products and s- vices that once were believed to be beyond reach. Without IT, it is impossible for people to realize their full potential. Businesses worldwide are harnessing the power of broadband communication, which will have a profound and constructive impact on the economic, social devel- ment, education, and almost all aspects of our life. This new era of unified commu- cation presents us with new challenges. This is why we should work together more closely to enhance the exchange of knowledge related to effective application of broadband communication and IT. It is my sincere hope that all contributions to the Third International Conference on Advances in Information Technology (IAIT 2009) will increase our understanding of how we can have effectively apply this emerging technology for the benefit of all people all around the world. I hope IAIT 2009 will also lead to more research that can contr- ute to a better methodology for IT applications in the era of unified communication. I am very grateful to all our keynotes speakers for coming all the way to Thailand.

Download or read book The Economic Importance of Intangible Assets written by Patrizio Bianchi and published by Routledge. This book was released on 2017-11-30 with total page 214 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is the result of a two-year interdisciplinary research programme named PRISM (Policy making, Reporting and measuring, Intangibles, Skills development and Management), financed by the European Commission and aimed both at understanding better how these assets are created and developed and what the policy implications of their growing importance in economies are. The book focuses on the policy issues raised by the increasing importance of intangible assets in a country's growth and competitiveness. The main idea is that the value of intangible assets, which is imperfectly captured by current economic indicators and imperfectly formalized in economic theory, lies in their being the cumulative elements that keep the economy together - the glue of the system. This argument leads to the focus on networks and social capital as drivers of the development of intangible assets and is illustrated by the case of EU innovation and knowledge diffusion policy.