Un modelo e informe contable para la medición del capital intelectual
Author : Domingo Nevado Peña
Publisher :
Page : 46 pages
File Size : 45,48 MB
Release : 2002
Category :
ISBN :
Intellectual Capital as a Precursor to Sustainable Corporate Social Responsibility
Author : Marco-Lajara, Bartolomé
Publisher : IGI Global
Page : 307 pages
File Size : 40,44 MB
Release : 2022-12-19
Category : Business & Economics
ISBN : 1668468174
Book Description
In an increasingly changing and complex environment, sustainable development, corporate social responsibility, effective knowledge management, and intellectual assets represent the basis of today’s innovations and therefore the new ways for organizations to compete in the marketplace. In this regard, organizations need to incorporate a sustainable approach to their operations because there is a growing awareness of environmental issues among customers. They are faced with increasingly stringent environmental regulations, and the development of sustainable practices can lead to sustainable competitive advantages over time. Intellectual Capital as a Precursor to Sustainable Corporate Social Responsibility provides a body of research that explores the theoretical and practical aspects of linking corporate profitability, intangible assets, corporate social responsibility, and sustainability with respect to business management practices. Covering topics such as green intellectual capital, ecology of organizations, and green knowledge, this premier reference work is an essential resource for business practitioners, small business owners, entrepreneurs, students and educators of higher education, librarians, researchers, and academicians.
Medición de la creación de valor a partir del capital intelectual en grandes empresas colombianas
Author : Patricia González González
Publisher : Universidad del Valle
Page : 75 pages
File Size : 35,13 MB
Release : 2024-03-27
Category : Business & Economics
ISBN : 6287683325
Book Description
Ante la necesidad frecuente de conocer técnicas para medir el capital intelectual a consecuencia de la importancia que este ha alcanzado en la era de la información como elemento generador de rentabilidad y productividad, el presente libro presenta una metodología sencilla y práctica para el cálculo de un coeficiente cuyo resultado permite medir cómo el capital intelectual crea valor en las organizaciones a partir de las eficiencias del capital humano, estructural y empleado que lo conforman. Asimismo, presenta los resultados de una investigación adelantada por la autora en torno a la creación de valor por parte de las grandes empresas colombianas a partir del capital intelectual, que buscó identificar las eficiencias que más explican los cambios en cuatro indicadores financieros que se escogieron para el estudio, como fueron: rentabilidad sobre la inversión, rentabilidad sobre el patrimonio, rotación de los activos totales y la utilidad operacional. Es así como Medición de la creación de valor a partir del capital intelectual en grandes empresas colombianas se constituye en una guía para estudiantes de contaduría y afines en lo que respecta al análisis del activo intangible con un enfoque más económico y gerencial; también puede ser utilizado por gerentes y consultores interesados en conocer métodos para medir el impacto del capital intelectual sobre aspectos de rentabilidad y productividad en las organizaciones; de igual modo, para estudiantes de doctorado del campo contable y afines, se puede constituir en una guía para abordar el estudio de lo intangible en las organizaciones con un enfoque empírico y cuantitativo.
Encyclopedia of Human Resources Information Systems: Challenges in e-HRM
Author : Torres-Coronas, Teresa
Publisher : IGI Global
Page : 918 pages
File Size : 27,4 MB
Release : 2008-07-31
Category : Computers
ISBN : 1599048841
Book Description
Analyzes key critical HR variables and defines previously undiscovered issues in the HR field.
Safeguarding Intangible Assets
Author : Michael D. Moberly
Publisher : Butterworth-Heinemann
Page : 190 pages
File Size : 44,14 MB
Release : 2014-07-08
Category : Business & Economics
ISBN : 0128006021
Book Description
Safeguarding Intangible Assets provides strategies for preserving and enhancing a company’s intangible assets to increase its profitability, competitiveness, and sustainability. Intangible assets such as patents, trademarks, copyrights, methodologies, and brand typically account for 80 percent of an organization’s value and revenue. There are many forces making it more and more difficult to protect these assets, and securing them is a complex issue often overlooked by security and risk managers. Many security managers do not have adequate policies or procedures in place to protect these assets from compromise, infringement, and theft. Safeguarding Intangible Assets provides managers with the tools necessary for protecting these assets through effective and consistent oversight designed to preserve their control, use, and ownership. The book offers strategies for various types of business transactions, such as mergers and acquisitions, corporate-university R&D alliances, new product launches, early stage firms, and university-based spin-offs. Offers step-by-step guidelines and best practices for establishing and maintaining an intangible asset protection program Provides intangible asset risk management strategies that preserve the company’s value, revenue, and competitive advantages Shows how to collaboratively build a company culture that anticipates and recognizes intangible asset risks in everyday transactions and operations Strengthens the interface with other departments’ security practices, including IT, management, legal, accounting, finance, and risk management
The Integrated Reporting Movement
Author : Robert G. Eccles
Publisher : John Wiley & Sons
Page : 336 pages
File Size : 25,62 MB
Release : 2014-10-20
Category : Business & Economics
ISBN : 1118993748
Book Description
An in-depth, enlightening look at the integrated reporting movement The Integrated Reporting Movement explores the meaning of the concept, explains the forces that provide momentum to the associated movement, and examines the motives of the actors involved. The book posits integrated reporting as a key mechanism by which companies can ensure their own long-term sustainability by contributing to a sustainable society. Although integrated reporting has seen substantial development due to the support of companies, investors, and the initiatives of a number of NGOs, widespread regulatory intervention has yet to materialize. Outside of South Africa, adoption remains voluntary, accomplished via social movement abetted, to varying degrees, by market forces. In considering integrated reporting’s current state of play, the authors provide guidance to ensure wider adoption of the practice and success of the movement, starting with how companies can improve their own reporting processes. But the support of investors, regulators, and NGOs is also important. All will benefit, as will society as a whole. Readers will learn how integrated reporting has evolved over the years, where frameworks and standards are today, and the practices that help ensure effective implementation—including, but not limited to an extensive discussion of information technology’s role in reporting and the importance of corporate reporting websites. The authors introduce the concepts of an annual board of directors' "Statement of Significant Audiences and Materiality" and a "Sustainable Value Matrix" tool that translates the statement into management decisions. The book argues that the appropriate combination of market and regulatory forces to speed adoption will vary by country, concluding with four specific recommendations about what must be done to accelerate high quality adoption of integrated reporting around the world.
The Elements of Knowledge Organization
Author : Richard P. Smiraglia
Publisher : Springer
Page : 104 pages
File Size : 38,72 MB
Release : 2014-09-02
Category : Computers
ISBN : 3319093576
Book Description
The Elements of Knowledge Organization is a unique and original work introducing the fundamental concepts related to the field of Knowledge Organization (KO). There is no other book like it currently available. The author begins the book with a comprehensive discussion of “knowledge” and its associated theories. He then presents a thorough discussion of the philosophical underpinnings of knowledge organization. The author walks the reader through the Knowledge Organization domain expanding the core topics of ontologies, taxonomies, classification, metadata, thesauri and domain analysis. The author also presents the compelling challenges associated with the organization of knowledge. This is the first book focused on the concepts and theories associated with KO domain. Prior to this book, individuals wishing to study Knowledge Organization in its broadest sense would generally collocate their own resources, navigating the various methods and models and perhaps inadvertently excluding relevant materials. This text cohesively links key and related KO material and provides a deeper understanding of the domain in its broadest sense and with enough detail to truly investigate its many facets. This book will be useful to both graduate and undergraduate students in the computer science and information science domains both as a text and as a reference book. It will also be valuable to researchers and practitioners in the industry who are working on website development, database administration, data mining, data warehousing and data for search engines. The book is also beneficial to anyone interested in the concepts and theories associated with the organization of knowledge. Dr. Richard P. Smiraglia is a world-renowned author who is well published in the Knowledge Organization domain. Dr. Smiraglia is editor-in-chief of the journal Knowledge Organization, published by Ergon-Verlag of Würzburg. He is a professor and member of the Information Organization Research Group at the School of Information Studies at University of Wisconsin Milwaukee.
Technology, Sustainability and Educational Innovation (TSIE)
Author : Andrea Basantes-Andrade
Publisher : Springer Nature
Page : 492 pages
File Size : 39,66 MB
Release : 2020-01-02
Category : Technology & Engineering
ISBN : 3030372219
Book Description
This book presents the proceedings of International Conference on Knowledge Society: Technology, Sustainability and Educational Innovation (TSIE 2019). The conference, which was held at UTN in Ibarra, Ecuador, on 3–5 July 2019, allowed participants and speakers to share their research and findings on emerging and innovative global issues. The conference was organized in collaboration with a number of research groups: Group for the Scientific Research Network (e-CIER); Research Group in Educational Innovation and Technology, University of Salamanca, Spain(GITE-USAL); International Research Group for Heritage and Sustainability (GIIPS), and the Social Science Research Group (GICS). In addition, it had the endorsement of the RedCLARA, e-science, Fidal Foundation, Red CEDIA, IEEE, Microsoft, Business IT, Adobe, and Argo Systems. The term “knowledge society” can be understood as the management, understanding and co-creation of knowledge oriented toward the sustainable development and positive transformation of society. In this context and on the occasion of the XXXIII anniversary of the Universidad Técnica del Norte (UTN), the Postgraduate Institute through its Master of Technology and Educational Innovation held the I International Congress on Knowledge Society: Technology, Sustainability and Educational Innovation – TSIE 2019, which brought together educators, researchers, academics, students, managers, and professionals, from both the public and private sectors to share knowledge and technological developments. The book covers the following topics: 1. curriculum, technology and educational innovation; 2. media and education; 3. applied computing; 4. educational robotics. 5. technology, culture, heritage, and tourism development perspectives; and 6. biodiversity and sustainability.
Conscious Capitalism, With a New Preface by the Authors
Author : John Mackey
Publisher : Harvard Business Review Press
Page : 368 pages
File Size : 30,60 MB
Release : 2014-01-07
Category : Business & Economics
ISBN : 1625271751
Book Description
The bestselling book, now with a new preface by the authors At once a bold defense and reimagining of capitalism and a blueprint for a new system for doing business, Conscious Capitalism is for anyone hoping to build a more cooperative, humane, and positive future. Whole Foods Market cofounder John Mackey and professor and Conscious Capitalism, Inc. cofounder Raj Sisodia argue that both business and capitalism are inherently good, and they use some of today’s best-known and most successful companies to illustrate their point. From Southwest Airlines, UPS, and Tata to Costco, Panera, Google, the Container Store, and Amazon, today’s organizations are creating value for all stakeholders—including customers, employees, suppliers, investors, society, and the environment. Read this book and you’ll better understand how four specific tenets—higher purpose, stakeholder integration, conscious leadership, and conscious culture and management—can help build strong businesses, move capitalism closer to its highest potential, and foster a more positive environment for all of us.
The Age of Discontinuity
Author : Peter F. Drucker
Publisher : Elsevier
Page : 380 pages
File Size : 41,27 MB
Release : 2013-10-22
Category : Social Science
ISBN : 1483165426
Book Description
The Age of Discontinuity: Guidelines to Our Changing Society describes the discontinuities that are changing the structure and the meaning of economy, politics, and society. Major discontinuities exist in four areas: the knowledge technologies; changes in the world's economy; a society of organizations; and the knowledge society. This book is organized into four parts encompassing 17 chapters. Each part represents the four areas of discontinuities. Part I highlights the growth in major industries and businesses, along with economic policies related to tax incentives. Part II looks into the status of the global economy, the disparity between the rich and poor countries, and the concepts and application of the economic theory demonstrating a closed economy controlled from within by national, monetary, credit, and tax policies. Part III examines the changes in the political matrix of social and economic life. This part deals particularly with the theory of pluralism and organizations, as well as the creation of socio-political reality. Part IV focuses on the changes in the cost center and the crucial resource of the economy. Knowledge changes involve changes in labor forces and work. This book will prove useful to economists, public servants, sociologists, and researchers.
