Download or read book IT and the Development of Digital Skills and Competences in Education written by Ordóñez de Pablos, Patricia and published by IGI Global. This book was released on 2020-10-16 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt: Digital technologies are transforming economies and societies around the world. As such, markets demand new types of skills and competences that students must learn in order to be successful. IT and emerging technologies can be integrated into educational institutions to improve teaching methods and academic results as well as digital literacy. IT and the Development of Digital Skills and Competences in Education compiles critical research into one comprehensive reference source that explores the new demands of labor markets in the digital economy, how educational institutions can respond to these new opportunities and threats, the development of new teaching and learning methods, and the development of digital skills and competences. Through new theories, research findings, and case studies, the book seeks to incite new perspectives to understandings of the challenges and opportunities of the utilization of IT in the education sector around the world. Due to innovative topics that include digital competence, disruptive technologies, and digital transformation, this book is an ideal reference for academicians, directors of schools, vice-chancellors, education and IT experts, CEOs, policymakers in the field of education and IT, researchers, and students.

Download or read book Intellectual Capital Disclosure in Chinese and Indian Information Technology Companies written by Qianyu Wang and published by . This book was released on 2016 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: Purpose: The purpose of this paper is to examine the extent and quality of voluntary intellectual capital disclosures by information technology companies of China and India.Research Design/Methodology: The research method adopted for this study is content analysis. The research is limited to the intellectual capital information disclosed in companies' annual report. The sample for this research is based on 20 information technology (IT) companies listed by market captalisation listed on Shenzhen or Shanghai stock exchange market, and the largest 20 companies listed on Indian stock market.Findings: Indian IT companies tends to perform better than Chinese IT companies in extent and quality of disclosures. The extent of disclosure of both countries is at a relatively high level. The most frequently reported disclosure category in India is external capital, while the least one is human capital. In China, external capital is the most frequently disclosed category, while the internal capital is the least one.Limitations/Implications: The sample size of the study is relatively small. Future research can expand on the sample size to get an overview of the intellectual capital disclosure, and conduct a longitudinal study to capture the trend of reporting practices.Originality: Previous studies of intellectual capital (IC) disclosure have covered little on the relationship between market capitalization and quality of disclosure and cross-country disclosure on IC. This research tends to extend the literature on intellectual capital disclosure.

Download or read book The Trend of Intellectual Capital Disclosure written by Dr Mutalib and published by . This book was released on 2017 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt: The basic purpose of this paper is to examine the trend of intellectual capital (IC) disclosures in Nigeria following the adoption of international financial reporting standards. The analysis is based on a sample of 91 listed firms on the Nigeria Stock Exchange over the three fiscal years 2012 to 2014. A self-constructed IC disclosure checklist of 72 items was used to measure the quality of IC information disclosed in the 273 annual reports and accounts reports of the sampled firms. A number of statistical techniques were carried out to assess the trend of IC and that of its three components of human capital, relational capital, and internal capital disclosures and as well to confirm the degree of differences in the level of disclosures across the industries. The study finds a significant increase in the trend of IC and all the three components over the period of study. The relational capital is most disclosed components of the three items and that overall IC disclosure is significantly difference across the industries. The study is first to examine the quality of IC disclosure following IFRSs adoption in Nigeria. The study suggests that financial reporting council of Nigeria should provide a scientific reporting guidelines for the IC disclosures as the current practice among is not uniform.

Download or read book Accounting Accountability and Society written by Mara Del Baldo and published by Springer Nature. This book was released on 2020-03-31 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses the growing interest among policymakers, practitioners and academics in the evolution and the future implications of social, environmental and sustainability accounting. To do so, it examines the conceptual and practical application of accountability at multiple levels and contexts, and presents a range of case studies focusing on salient issues, perspectives and the potential of multidimensional accounting and reporting regimes. Intended for a diverse audience, the book allows readers to gain a better understanding of the topics, encourages dialogue and debate, and stimulates innovation in scholarship, policy and practice.

Download or read book Intellectual Capital Disclosure Trends written by Indra Abeysekera and published by . This book was released on 2013 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: Purpose - This paper investigates the intellectual capital disclosure trends and disclosure category differences of top 20 listed firms in a developing nation, Sri Lanka, and moderately developed nation, Singapore. The aim of this study is to highlight the differences in IC disclosure practice between developing and developed nations.Design/Methodology/Approach - The study investigates the top 20 firms by market capitalization listed on the Colombo stock exchange in 1998 to 2000. Using the content analysis method, it reviews the annual reports of these firms to determine intellectual capital disclosure trends in Sri Lanka. It then compares these findings with a similar unpublished study undertaken in Singapore during the same period (Cheng, Fok & Low, 2002).Findings - The study identified IC disclosure differences between Sri Lankan and Singapore firms, and suggest reasons for differences from country perspectives. The paper highlights the need for a uniform methodology in intellectual disclosure framework to establish consistent disclosure practices.Practical Implications - This study highlights the need to establish a uniform methodology for financial disclosure under International Financial Reporting Standards (IFRS) that can mobilize globally uniform disclosure intellectual capital disclosure practices.Originality/Value - This study offers insights into comparative trends in intellectual capital disclosure practices between a moderately developed and a developing country.

Download or read book The Trends Determinants Usefulness and Effects of Intellectual Capital Disclosure written by Ousama AbdulRahman Anam and published by . This book was released on 2009 with total page 634 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Perspectives on Intellectual Capital written by Bernard Marr and published by Routledge. This book was released on 2012-06-14 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: Perspectives on Intellectual Capital bridges the disciplinary gaps and facilitates knowledge transfer across disciplines, featuring views on intellectual capital from the fields of accounting, strategy, marketing, human resource management, operations management, information systems, and economics. It also offers interdisciplinary views on intellectual capital from the perspectives of public policy, knowledge management and epistemology. By analyzing the various perspectives, Editor Bernard Marr is able to present a truly comprehensive understanding of what intellectual capital is, including the "state of the art" thinking about it in each discipline, the common key trends, and the trajectories for future developments, learning, and practice. Contributors include many of the leading thinkers in their respective disciplines: Mie Augier and David Teece on the Economic Perspective, Bernard Marr and Goran Roos on the Strategy Perspective, Baruch Lev, Leandro Canibano, and Bernard Marr on the Accounting Perspective; Sudi Sudarsanam, Ghulam Sorwar, and Bernard Marr on the Finance Perspective; Jan Mourtisen, Per Nikolaj Bukh, and Bernard Marr on the Reporting Perspective; Lisa Fernstrom on the Marketing Perspective; Ulf Johanson on the HR Perspective; L. Martin Clotier and E. Richard Gold on the Legal Perspective; Partick H. Sullivan on the Intellectual Property Perspective; Giovanni Schiuma, Antonio Lerro, and Daniela Carlucci on the Interfirm Perspective; Ahmed Bounfour and Leif Edvinsson on the Public Policy Perspective; J-C Spender and Bernard Marr on a Knowledge-Based Perspective; Goran Roos on An Epistemology Perpsective. Foreword by Robert Grant. Bernard Marr is a Research Fellow in the Centre for Business Performance at Cranfield School of Management, UK, and Visiting Professor, University of Basilicata, Italy.

Download or read book Human Resource Costing and Accounting written by Jan-Erik Gröjer and published by . This book was released on 1996 with total page 114 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 Intellectual Capital Disclosure and Performance of Consumer Goods Firms written by Rehanet Isa and published by Cambridge Scholars Publishing. This book was released on 2024-01-11 with total page 219 pages. Available in PDF, EPUB and Kindle. Book excerpt: Business executives and managers are increasingly working in a highly competitive environment, where identifying the main drivers of performance is vital for the survival of firms. Intellectual capital is a crucial matter for firms worldwide, and the disclosure of intellectual capital has been identified as one of the major drivers of performance. This book examines the impact of intellectual capital disclosure on the performance of listed firms which adopt the balanced scorecard approach. The book is a product of research that offers innovative analysis and proves that managers of firms can use the disclosure of intellectual capital to boost performance. It reveals how using the balanced scorecard as a measurement tool for intellectual capital disclosure can drive the performance of firms. Students in postgraduate programmes and academics, as well as business executives and managers, will find this book to be an essential guide to maximizing intellectual capital disclosure to boost performance.

Download or read book Complex Intelligent and Software Intensive Systems written by Leonard Barolli and published by Springer Nature. This book was released on 2021-06-29 with total page 761 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book includes the proceedings of the 15th International Conference on Complex, Intelligent, and Software Intensive Systems, which took place in Asan, Korea, on July 1–3, 2021. Software intensive systems are systems, which heavily interact with other systems, sensors, actuators, devices, and other software systems and users. More and more domains are involved with software intensive systems, e.g., automotive, telecommunication systems, embedded systems in general, industrial automation systems, and business applications. Moreover, the outcome of web services delivers a new platform for enabling software intensive systems. Complex systems research is focused on the overall understanding of systems rather than its components. Complex systems are very much characterized by the changing environments in which they act by their multiple internal and external interactions. They evolve and adapt through internal and external dynamic interactions. The development of intelligent systems and agents, which is each time more characterized by the use of ontologies and their logical foundations build a fruitful impulse for both software intensive systems and complex systems. Recent research in the field of intelligent systems, robotics, neuroscience, artificial intelligence, and cognitive sciences is very important factor for the future development and innovation of software intensive and complex systems. The aim of the book is to deliver a platform of scientific interaction between the three interwoven challenging areas of research and development of future ICT-enabled applications: Software intensive systems, complex systems, and intelligent systems.

Download or read book The Palgrave Handbook of Corporate Sustainability in the Digital Era written by Seung Ho Park and published by Springer Nature. This book was released on 2020-10-06 with total page 880 pages. Available in PDF, EPUB and Kindle. Book excerpt: This handbook addresses the intersection between corporate sustainability and digital transformation. It analyzes the challenges and transformations required to be able to have sustainable businesses with a future orientation. Topics include current and potential social, demographic, technological, and managerial trends; the implications of the digital revolution in society and business; as well as the challenges of being sustainable, and profitable. Providing an understanding of the business reasons to incorporate a future orientation into the business strategy, this handbook facilitates an understanding of the need for profound changes in individual behavior, organizational culture, public policy, and business environments to adapt to the accelerated changes and manage business with orientation to the future.

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 Managing Intellectual Capital written by David J. Teece and published by Oxford University Press, USA. This book was released on 2000 with total page 311 pages. Available in PDF, EPUB and Kindle. Book excerpt: The astute management of technology is essential for firms who wish to compete within the new economy. In this in-depth study, David Teece considers how firms can exploit technological innovation, protecting their intellectual capital, while staying ahead of the competition.

Download or read book Intellectual Capital in the Digital Economy written by Patricia Ordóñez de Pablos and published by Routledge. This book was released on 2020-03-09 with total page 293 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents a global view of digital and knowledge-based economies and analyses the role of intellectual capital, intellectual capital reports and information technology in achieving sustained competitive advantages in the globalized economy. Intellectual Capital in the Digital Economy reviews the state of the art in the field of intellectual capital and intellectual capital reports, exploring core concepts, strengths and weaknesses, gaps, latest developments, the main components of intellectual capital, the main sections of the reports, and indicators of each component. It presents experiences from pioneering companies and institutions in measuring intellectual capital around the world. It incorporates an interdisciplinary and cross-sectorial approach, offering a comparative view of intellectual capital reports elaborated in different regions of the world. This book presents case studies and experiences on the building of intellectual capital reports in organizations. In addition, the book discusses the benefits and challenges of building intellectual capital reports in smart economies and societies. This book is of direct interest to researchers, students and policymakers examining intellectual capital and the knowledge-based economy.

Download or read book Intellectual Capital in Organizations written by Patricia Ordoñez de Pablos and published by Routledge. This book was released on 2014-12-05 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: In a global competitive economic environment, resources that are scarce or irreplicable are a source of sustained competitive advantage for companies and organizations. Knowledge-based resources are a major and increasing driver of long term competitive advantage. Most accounting standards however do not allow for knowledge-based resource calculations, including the most important of these, intellectual capital. Intellectual capital is the collective knowledge, documented and otherwise, of individuals in an organization. In the absence of accounting standards to numerically evaluate intellectual capital, some institutions have devised their own reports and statements. But why should companies, universities, and research centers measure these resources? How are intellectual capital statements built? How does one set targets, and what indicators should they include? This book reviews the development of the field of intellectual capital reporting, including core concepts, latest developments, the main components of intellectual capital, how a statement is built, and key indicators of each component. It further analyzes experiences from a variety of pioneering companies and institutions around the globe in measuring intellectual capital, including case studies from educational and research institutions, and provides crucial transnational comparisons. Authors Ordóñez de Pablos and Edvinsson examine the challenges and next steps for the harmonization of intellectual capital reports, consider the creation of a special international agency for intellectual capital reporting standards, and evaluate the weaknesses of current standards and how they might be overcome.

Download or read book Intellectual Capital written by Johan Roos and published by NYU Press. This book was released on 1998-03 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt: Beginning appropriately with an executive summary, this guide to the new business world introduces an intellectual capital approach. The Scandinavian editors define IC "as a language for thinking, talking and doing something about the drivers of companies' future earnings." Such a new language entails new measures (the IC-index approach), ways to connect to shareholder value, and ultimately, a new meaning of management. Annotation copyrighted by Book News, Inc., Portland, OR