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El Capital Intelectual: Como Identificar Y Calcular El Valor De Los Recursos Intangibles De Su Empresa by Leif Edvinsson; Michael S. Malone at. El Capital Intelectual by Leif Edvinsson; Michael Malone at – ISBN – ISBN – Grupo Editorial Norma – Synopsis: Uno de los más serios problemas que tiene que enfrentar en la actualidad cualquier negocio es la gran diferencia entre lo que muestra su balance.

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Due to said contradiction, the eight models were estimated using the grouped data structure with combined OLS and contrasted with the F statistic to evaluate overall significance, pursuant to the null hypothesis that the coefficients are statistically equal to zero and irrelevant versus the alternative hypothesis that the model is well specified see Table 4. Although it has been proven that both tangible and intangible factors are relevant to aggregate business sectors in developed countries, this paper aims to bolster the theoretical and empirical debate by highlighting the importance of intangible factors to achieving competitive advantages for micro-enterprises in specific economic sectors and in developing regions.

Leif Edvinsson (Author of Intellectual Capital)

Was it granted credit? Intellectual Capital in liquidation. Measuring the value of Intellectual Capital. The two categories Micro-1 and Micro-2 had some drivers of competitive advantages in common, such as investing in tools, for physical resources, and owner experience, organizational nature, and membership in business networks, for the intangibles.

For purposes of estimating the model with the panel data technique, the models edvnsson balanced out with the highest number of observations of each cross section for each evaluation criteria.

Capitalul intelectual – resursa cheie pentru extinderea inteligenței organizaționale

Variables to Use in the Econometric Model. Did it invest in in the past year?

The former include both assets and financial and technology resources, while the latter contribute intangible assets to the theoretical debate, such as: First, the most statistically significant coefficient in the category of Micro-1 was the intangible asset of owner schooling, while for Micro-2, it le the tangible asset of investing in a work vehicle.

We also conducted the Hausman test under the null hypothesis that the GLS estimators are consist and the random effects structure is relevant, versus the alternative hypothesis that the GLS estimators are inconsistent and therefore the fixed effects structure is relevant.


El Capital Intelectual (English, Spanish, Paperback)

On the other hand, managers have been receptive to adopt a managerial model for that purpose, if available, and have considered the Controlling Department as the most adequate area to manage such model.

Para tanto, as empresas capitao que: The principal results obtained suggest that the synergies needed for the development of the small-scale productive sector are primarily generated by way of intangible capabilities. Proponents of this school of thought include: An additional problem ailing the Mexican business sector is derived from the deterioration of a segment of medium-sized and large enterprises that have faced difficulties in adapting to strong ek competition following trade liberalization.

However, it edvinssson evident that intangible capabilities must be developed to generate the right complementarities within an economic unit and achieve profits.

The controllership and the intellectual capital: an empirical study on its management

The fourth details the methodology used with the data source and analysis of variables. But acclaimed journalist Michael S. The econometric models estimated in this paper also prove the importance of physical resources, such as investing in tools, work vehicles, and access to financing.

A total of eight panel data models with random effects were run for each of the four economic sectors considered manufacturing, trade, construction, and servicesand the three sizes of micro-enterprises considered by number of employees Micro-1, Micro-2, Micro-3as well as a general model estimated with all of the data and no division by evaluation criteria.

Structural capital obeys the capacity to systematize organizational processes within the company, so this includes an organizational component systems, supply channels, organization and distribution of knowledgeinnovation inteletual commercial rights, patents, new productsand processes certifications, production efficiency. Issues concerning intellectual capital metrics and measurement of intellectual capital.

Muitos desses sistemas contemplam medidas de produtividade e medidas qualitativas, principalmente o Balanced Scorecard, que foi identificado em 5 das 30 empresas pesquisadas. All the contents of this journal, except where otherwise noted, is licensed under a Creative Commons Attribution License. The wealth of knowledge: Index from 0 to 1.

The controllership and the intellectual capital: Essas empresas foram destacadas no Quadro 5.

Even so, the macroeconomic and institutional context, which does not offer an environment conducive to developing this type of family business, has turned them into subsistence companies that do not offer any chance for social mobility to their owners Ocegueda, Mungaray et al. The closure of many small companies and job cuts undertaken by all types of companies as a strategy to raise competitiveness have entailed a drop in formal employment, encouraging the creation of family enterprises.


As such, the error term w it also includes the random error of the i th intelectua, which is constant over time and can be interpreted as the set of factors not included in the regression that are specific to each unit. Finally, relational capital was defined as whether or not the micro-enterprise had some sort of trade inelectual association.

Na era do capital humano. Results A total of eight panel data models with random effects were run for each of the four economic sectors considered manufacturing, trade, construction, and servicesand the three sizes of micro-enterprises considered by number of employees Micro-1, Micro-2, Micro-3as well as a general model estimated with all of the data and no division by evaluation criteria. Despite the limitations of the data sources when it came to gathering information from the micro-enterprise sector, five variables were confirmed to evaluate tangible factors and ten for intangible factors.

The qualitative analysis of the data collected Contents Analysis lead intelctual to the conclusion that the great majority of managers invest on detecting Intellectual Capital elements and have tools to evaluate such leir, but not in an integrated manner that permits to correctly quantify the invested amounts and to evaluate the return on the investment. Conclusions Economic theory has evolved, although not yet reached a consensus, to better understand the complex concept of competitiveness and competitive advantages, for both individual enterprises and specific business groups or sectors, respectively.

Although investment in tools, furnishings, and vehicles is given in monetary value, for purposes of the estimate, we only considered whether or not an investment had been made, making this variable dichotomous. These results reveal the intangible capabilities involved in human capital, such as training and the level of schooling attained by the business owner, which are significant factors in engendering competitive advantages in the short term.

Singapore Management Review, v. Revista Mercado de Capitais. The structure of the survey allows the agencies to capture such information as related to productive resources, sectors, activity types, labor force employed and conditions of employment, trainings, and business support received.


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