Framing intellectual capital for elite athletes

Aprile, Roberto; Nicoliello, Mario; Durst, Susanne

doi:10.1108/jic-05-2021-0126

Cited by 3 publications

(2 citation statements)

References 40 publications

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“…These activities help youth develop physical, mental, and social skills while promoting good health and a positive quality of life (Sin & Ihsan, 2020). Adolescence is a period of human growth and development that occurs after childhood and before adulthood, between the ages of 10 and 19 (Aprile et al, 2022), Healthy teenagers are valued not only for physical activity but also mentally and socially. If their physical, social, and mental conditions are good, a good quality of life will be created (Wu et al, 2017).…”

Section: Introductionmentioning

confidence: 99%

The Relationship Between Pencak Silat Activities and Life Quality

Alpedia,

Nugraha,

Gumilar

et al. 2023

J. Ilm. Pendidik. Jasm

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The physical, mental, social, and environmental facets of an individual's or group's existence are all included in the multifaceted concept of quality of life, one of the extracurricular activities offered by the school is Pencak Silat, which students may engage in since it enhances social intelligence in addition to being connected to sports and martial arts. This research aims to determine the correlation between pencak silat activities and students' quality of life. The method used is descriptive-quantitative with a correlational approach and a one-shot case study design. The sample was drawn from the population as a whole, using a saturated sample of 27 students with an age of 18 years, a weight of 56 kg, and a height of 162 cm. The instrument was adopted by WHOQOL BREF. Based on the results of calculations and data analysis of the four indicators, it is proven that they are very strongly correlated, because the results show that students have good psychological health with a correlation value of 0.853 and physical health with a correlation value of 0.715.

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Section: Introductionmentioning

confidence: 99%

The Relationship Between Pencak Silat Activities and Life Quality

Alpedia,

Nugraha,

Gumilar

et al. 2023

J. Ilm. Pendidik. Jasm

View full text Add to dashboard Cite

show abstract

“…Although the IC represents an element of importance and interest in the private and public spheres and in all sectors, the sport industry is particularly suitable for the analysis of the role of intangibles (Vitolla et al , 2022; Aprile et al , 2022). In fact, especially in its professional component, the sport industry is characterized by the high presence of intangible assets (Wicker et al , 2012) such as image, user base, reputation, brand and technical skills (Leitão and Baptista, 2019; Aprile et al , 2022). The importance of the IC in the sports field is also demonstrated by the entry in the financial statements of human resources as intangible assets and by the sport title, which can be compared to a license (Vitolla et al , 2022).…”

Section: Introductionmentioning

confidence: 99%

Social media visibility and intellectual capital disclosure. An empirical analysis in the basketball clubs

L’Abate,

Raimo,

Rubino

et al. 2023

MBE

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Purpose The sport industry, due to the great importance of intangible assets, represents a field of particular interest for the analysis of intellectual capital disclosure (ICD). However, this sector is still underexplored in the academic literature. This study aims to fill this gap by analysing the level of intellectual capital (IC) information disclosed by the most important basketball clubs on their website and the factors capable of influencing the dissemination of such information. Specifically, it examines the impact of social media visibility – in terms of number of social networks, number of posts, number of followers and internet visibility – on the ICD level. Design/methodology/approach Firstly, this study performs a manual content analysis of the websites of the top 80 European and US basketball clubs aimed at analysing the ICD level. Secondly, it provides for a regression analysis to test the impact of social media visibility on the amount of IC information disclosed. Findings Empirical results show a low level of ICD among the basketball clubs examined. They also demonstrate the positive impact of number of posts, number of followers and internet visibility on the amount of IC information disclosed online. Originality/value This study extends the analysis of the ICD to the sport industry, still little examined by the academic literature. In this regards, to the best of the authors’ knowledge, this is the first study to explore the ICD in the basketball industry.

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Implementing the multiple capitals model in integrated reporting: insight from a case study

Incollingo,

Santis,

Bianchi

2024

MEDAR

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Purpose This study aims to explore the process of identifying and defining multiple capitals in the integrated report (IR) of a government-owned tourism company. Design/methodology/approach Interventionist research was conducted using a case study design. The researcher was directly involved in developing the first IR of Zètema, a heritage and tourism company owned by the Municipality of Rome. The research team analyzed internal reports, business model (BM), strategic plan and marketing plan, and collected data through semistructured interviews and participation in company meetings. Findings A template based on a step-by-step deductive process to select and define relevant capitals was derived. Following this process, an appropriate form of capital emerged: “cultural capital”. Furthermore, this study emphasizes a novel awareness of the different meanings that capitals can assume as inputs and outcomes of a BM. Originality/value This study meets the demand for empirical research that investigates real information in integrated reports intended for those for whom value is created. Thus, the paper contributes to the existing knowledge on integrated reporting by examining the partially explored concept of capital, particularly its identification process. Furthermore, this study provides support to preparers of integrated reports by defining a conceptual reference model for the disclosure of significant capitals and underlining the importance of distinguishing capitals as input or outcome.

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Framing intellectual capital for elite athletes

Cited by 3 publications

References 40 publications

The Relationship Between Pencak Silat Activities and Life Quality

The Relationship Between Pencak Silat Activities and Life Quality

Social media visibility and intellectual capital disclosure. An empirical analysis in the basketball clubs

Implementing the multiple capitals model in integrated reporting: insight from a case study

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