Elaboration of Accounting Financial Report on Structural Capital

Ciprian, Gîju George; Radu, Valentin; Lucia, Vlădaia Mădălina; Mădălina, Grigore Aurelia

doi:10.1016/j.sbspro.2012.09.119

Cited by 7 publications

(8 citation statements)

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“…Internal processes capital is related to quality of processes, products and services that gives the company its competitive advantages. R&D capital includes investments that are made in developing new products, new technologies (Ciprian et al, 2012).…”

Section: Intellectual Capital Human Capital and Structural Capitalmentioning

confidence: 99%

Structural capital value addition to timber and related industries value chain

Fernandez-Jardón¹,

Silva²

2020

ReA UFSM

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Purpose – Structural capital is a component of intellectual capital. Its measurement is essential to obtain the real value of intellectual capital and its influence on profitability. This article aims at understanding the impact of structural capital on timber and related industries value chain of Galicia (Spain).Design/methodology/approach – The wood sector chain was divided into three major sectors: extraction, conversion and finished products. Using a panel data model, we measured the value addition created by structural capital for the period of 2002-2018.Findings – Structural capital brings value addition to extraction and finished products sectors of the value chain. The sector and the territory limit value generation and efficiency of structural capital.Research limitations/implications – We took an extensive data set ranging from 2002 to 2018 of a relatively small region (Galicia). The findings could change if the area is expanded and/or other regions covered.Practical implications – For business managers and consultants, this study suggests the need for benchmarking and cooperation practices between companies to increase efficiency. Entrepreneurs must concentrate more on intellectual capital in order to better performance.Social implications – Local governments and social entities should acknowledge the importance of intellectual capital while implementing regulations and specific actions to improve SMEs profitability. Originality/value – This paper measures the impact of structural capital on the timber value chain. SC is taken as an independent variable, unlike previous measurement models, where it was a remainder value after deducting HC from IC.

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Section: Intellectual Capital Human Capital and Structural Capitalmentioning

confidence: 99%

Structural capital value addition to timber and related industries value chain

Fernandez-Jardón¹,

Silva²

2020

ReA UFSM

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“…According to [13], human capital is the total amount of staff abilities. For example, establishing competency models and organizational learning practices [14].…”

Section: The Components Of Intellectual Capitalmentioning

confidence: 99%

“…The customer or relational capital relates the business with customers and external business partners [6]. This capital includes clients' portfolio, but also relations with competitors, suppliers, shareholders, governments and public administrations, other stakeholders and their impact on business [13]. The relational capital refers to relational resources emerging from the potential gathered within an organization [16].…”

Section: The Components Of Intellectual Capitalmentioning

confidence: 99%

Intellectual Capital in a Bilingual Project between Canada and Peru

Jan¹,

Kwiatkowska²

2017

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Thompson Rivers University (TRU), Kamloops, Canada, and Universidad Norbert Wiener (UNW), Lima, Peru, work together in a bilingual project about data mining, managing activities and resources with the help of structures in intellectual capital. Otherwise, without the use of these structures, it would have been almost impossible to have a continuous contact among the persons in the project. The change of authorities at UNW, was not an obstacle to the continuity of the project. Results of this collaboration are achieved in the way of knowledge sharing. In year 1, a team of professionals in health sciences traveled from Canada to Peru, mainly to give courses. In year 2, an expert in computer science came, together with the professionals in health; this new expert gave conferences in data mining in English language. In year 3, the expert in computer science gave a main conference and conducted workshops. Year 4 is for joint research and publishing of findings. Three results are: a) conferences and workshops in health sciences and information technology are given in Peru by Canadian experts; b) research papers are produced and published in international congresses and indexed journals; and c) a bilingual experience is given to students in Peru, since conferences and workshops are given in English to Spanish speaking students. A progressive increase in intellectual capital is measured every year during the four-year project. The research question for this paper will be: what is the contribution of intellectual capital to the management of international bilingual projects?The four-year experience, will give the answer to this research question. Outcomes already obtained show that good practices in intellectual capital are contributing to the success of this four-year project.

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“…Thus, focusing on innovation should be adopted by direct and indirect managers and employees, who are part of the organization's businesses. [2][3][4][5] The planned use of SC in management by nurses helps expand the development, innovation and consequent economic and social value of the hospital. In this regard, the production of nursing work legally belongs to this organization as an element of its SC.…”

Section: Introductionmentioning

confidence: 99%

“…This research is justified by its innovative aspect in the context of nursing management, standing out due to its relevance to the understanding and use of SC management, a current topic within organizations and consolidated as a competitive strategy in the business world. [2][3][4][5]…”

Section: Introductionmentioning

confidence: 99%

Capital Estrutural Na Gestão Das Enfermeiras Em Hospitais

Cordeiro

Fernandes

Mauricio

et al. 2018

Texto contexto - enferm.

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RESUMO Objetivo: descrever como os componentes do capital estrutural são utilizados na gestão de enfermeiras em organizações hospitalares. Método: estudo exploratório, descritivo, com abordagem qualitativa. A coleta de dados foi realizada em cinco hospitais públicos, quatro hospitais privados e três hospitais filantrópicos, no período de outubro de 2014 a maio de 2015. Foi utilizado um roteiro de entrevista semiestruturada com 12 gestoras de enfermagem, que ocupavam cargos de coordenação, gerência, direção e assessoria dos serviços de enfermagem. Os dados foram analisados segundo a análise de conteúdo e organizados na categoria Gestão de Processos Operacionais, com duas subcategorias: Tecnologia Assistencial e Tecnologia Administrativa. Resultados: os componentes do capital estrutural foram utilizados pelas enfermeiras para criar a Tecnologia Assistencial, ao aplicar novas ideias e ao aperfeiçoar processos, modelos e protocolos. Para produzir a Tecnologia Administrativa, foi necessário englobar plano de ação estratégico, comissões diversas, construção e utilização de indicadores nos processos assistenciais e administrativos. Ainda, a valorização de ideias para inovação no serviço, manutenção de relação com fornecedores, gestão de custos, utilização do sistema informacional e reuniões para compartilhar conhecimentos foram igualmente citadas. Conclusão: as gestoras utilizam e elaboram novas ações gerenciais para o desenvolvimento do capital estrutural das organizações. Para aperfeiçoá-las, são necessários investimentos e estratégias que identifiquem os componentes que precisam ser otimizados quanto a sua utilização e ao seu desenvolvimento, uma vez que um componente, para ser efetivo, precisa ter alto nível de alinhamento e integração com os demais.

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Elaboration of Accounting Financial Report on Structural Capital

Cited by 7 publications

References 0 publications

Structural capital value addition to timber and related industries value chain

Structural capital value addition to timber and related industries value chain

Intellectual Capital in a Bilingual Project between Canada and Peru

Capital Estrutural Na Gestão Das Enfermeiras Em Hospitais

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