PurposeThe different models have been used in recent intellectual capital (IC) studies to understand better the outcome of company intangible asset components. The purpose of this paper is to develop and apply the index of IC of construction companies in relation to the growth of their net profit.Design/methodology/approachEvaluation of the relationship between an IC index and company net profit employs a scoring method of evaluation of individual components of IC, which include human capital, investment capital, process capital, relations capital and management styles. The correlation method, based on rank correlation index, has been used to calculate the strength and character of the relationships.FindingsA quantitative method of evaluation of qualitative components of IC has been developed as well as a way of finding a relationship between the quality of IC and the growth of net profit earned by a company. The obtained findings support the hypothesis: the higher the value of IC, the greater the net profit growth.Research limitations/implicationsThe paper covers the procedure of measuring IC, determination of its effect on company results and creating IC in the context of long‐term competitiveness.Practical implicationsThe method can be applied by construction companies in order to determine the value of intellectual assets and to assess how they influence profit growth.Originality/valueThe solutions presented in the paper provide an approach to qualitative assessment of intellectual assets, in the strategic and universal aspect.

Normatywno-jakościowy model kapitału intelektualnego współczesnego przedsiębiorstwa

The study considers the assumptions for the cultural transformation of the Polish Police for the benefit of further socialization of its activities. The point of reference in this study was the assumptions of a partnership police culture preferred in Western culture and based mainly on moral rules. The description of the police partnership culture was also made in relation to the classic police culture. On the basis of the presented empirical research, the gap in moral competences of the assessed decision-makers was described in a variant version, which occurs between the identified level of development of moral competences and the one postulated by the assumptions of the police partnership culture, in the structure of the entire research sample and taking into account its division into decision-makers from local and higher-level units command. The results of the research showed, socially unacceptable in the sphere of human safety, discrepancies between the identified and postulated state in the context of the requirements of a police partnership culture, as well as a higher level of development of moral competences of decision-makers from local Police units in relation to decision-makers from provincial Police headquarters and the Police Headquarters.

This study - of both: theoretical and empirical character - presents the results of research to identify factors shaping the moral bond of employees and analyze its impact on organizational efficiency on the example of institutions of public administration. The study used the indexed worths and Spearman correlation.

Artykuł podejmuje problem badania narodowych stylów zarządzania bądź kierowania. Badania te potwierdzają wpływ cech narodowych na postawy menedżerów, ich umiejętności prowadzenia negocjacji i wzajemne do siebie nastawienie. Przedstawiono różnice mentalnościowe między krajami i regionami świata. Scharakteryzowano wybrane kultury narodowe ze względu na specyfikę zachowania się członków organizacji gospodarczych.