智力资本参与剩余分配的激励研究

随着智力资本所有者越来越密切的参与公司治理,智力资本和企业价值的关系日益紧密、智力资本参与企业剩余分配的要求日益强烈,智力资本激活的关键问题越来越明显的体现是激励以知识型员工为载体的人力资本。在企业生命周期的不同阶段,智力资本参与企业剩余分配的特点也有所不同。体现在激励安排上就是建立作为智力资本载体的员工股份激励和股票期权激励为核心的薪酬机制。     

Dynamics of intellectual capitals and bank efficiency in India

This article attempts to examine the impact of intellectual capitals and its sub-components on the bank’s efficiency parameters for 38 listed Indian banks within multivariate panel data framework during the period from 2004–2005 to 2015–2016. The study uses the non-parametric Data Envelopment Analysis approach to estimate technical, pure technical and scale efficiency in the first stage, followed by computing Value Added Intellectual Capital and Modified Value Added Intellectual Capital as an indicator for intellectual capital performance. Finally, Tobit regression results suggest that intellectual capitals have statistically significant and positive but very low impact on all the three efficiency scores. At the sub-component level, only human capital efficiency has a significant impact with low value on the all three efficiency measures. Bank size and leverage are also found to be significant drivers of bank efficiency as well. Thus, the study’s findings support higher investment in intellectual capitals in order to further improve the banking efficiency and value creation in India by adopting appropriate policy by management for proper input allocations, particularly human capital and capital employed in coming years.     

The Positive Effect of Green Intellectual Capital on Competitive Advantages of Firms

No research explored intellectual capital about green innovation or environmental management. This study wanted to fill this research gap, and proposed a novel construct – green intellectual capital – to explore the positive relationship between green intellectual capital and competitive advantages of firms. The empirical results of this study showed that the three types of green intellectual capital – green human capital, green structural capital, and green relational capital – had positive effects on competitive advantages of firms. Moreover, this study found that green relational capital was the most common among these three types of green intellectual capital, and the three types of green intellectual capital of Medium & Small Enterprises (SMEs) were all significantly less than those of large enterprises in the information and electronics industry in Taiwan. In sum, companies investing many resources and efforts in green intellectual capital could not only meet the trends of strict international environmental regulations and popular environmental consciousness of consumers, but also eventually obtain corporate competitive advantages. Dr. Chen is an assistant professor in the Department of Business Administration in National Yunlin University of Science & Technology in Taiwan. His research focused on management of technology, innovation management, corporate environmental management, and patent analysis.     

Intellectual capital and new product sale performance of the financial services industry in Taiwan

This research considers the financial services industry in Taiwan and investigates the effect of intellectual capital – namely human capital, organization capital and information capital – on new product sale performance based on cross-functional integration and co-production. The results indicate that intellectual capital, cross-functional integration and co-production have a positive effect on new product sale performance. Also, the results confirm the positive mediate effect of cross-functional integration and co-production on intellectual capital and new product sale performance.     

知识资本视角下企业成长路径研究——以科技型中小企业为例

基于科技型中小企业成长的特点,本文将人力资本与技术资本涵盖于知识资本的范畴,构建了影响科技型中小企业演化路径的指标体系,并且首次运用混合截面数据对科技型中小企业知识资本与企业演化路径的关系进行了实证研究。分析结果表明：在满足一定条件下,人力资本与企业成长路径变迁之间为正相关关系,其中,研发人员比例具有显著的经济意义。同时,R&D投入对企业倾向于跳跃式突变成长有显著的正向影响,而非R&D投入与之存在负相关关系,但在控制了行业特征之后,传统制造业R&D投入效果较之高科技行业更为显著,这一结果从另一侧面说明了行业特征对企业演化路径和策略选择的重要性。另外,我国科技型中小企业成长路径选择中不存在区域比较优势。     

文化创意企业智力资本对企业绩效影响的实证分析

运用 VAIC法对文化创意企业的智力资本进行测量,基于平衡计分卡的思想构建文化创意企业绩效评价指标体系,运用主因子赋权和分析法计算文化创意企业绩效,并以文化创意企业绩效作为因变量,以文化创意企业智力资本作为自变量,构建线性回归模型对文化创意企业智力资本对企业绩效的影响进行实证分析。分析结果表明：智力资本对文化创意企业绩效的影响作用已经大于物质资本,是企业绩效的主要驱动因素;智力资本的构成要素人力资本和结构资本对文化企业绩效发挥的作用程度有所不同,结构资本对企业绩效发挥了积极的促进作用,人力资本影响作用不大;文化创意企业各类资本之间具有相关性。     

Knowledge-based human resource management practices,intellectual capital and innovation

This paper proposes a conceptual model in which a human resource management (HRM) system of explicitly knowledge-based HRM practices impacts a firm's intellectual capital, producing higher innovation performance. We have empirically tested this idea in a survey dataset of 180 Spanish companies using structural equation modelling (SEM) based on partial least squares (PLS). The results show that intellectual capital positively mediates the relationship between knowledge-based HRM practices and innovation performance and illustrate the pivotal role of human capital in this relationship: knowledge-based HRM practices impact structural and relational capital partially through human capital, and human capital affects innovation performance by enhancing structural and relational capital.     

Intellectual Capital: Firms’ Hidden Source of Service Quality in the Microfinance Industry in Uganda

The author examines the relative contribution of individual intellectual capital elements on service quality in Uganda's microfinance industry (MFI), adopting analysis of moment structures, a form of structural equation modeling. Other than relational capital, intellectual capital elements are strong predictors of service quality with predictive power of 34%. To boost the wealth of MFIs, managers should use a suitable intellectual capital blend that increases firm value. Since the results of this study clearly show that human capital is the most important intellectual resource, MFIs should source for competent people who play key roles in the industry.     

How to support the management of intangibles

The main objective of this work is the application of the concept of intellectual capital to management for business development and innovation. Concretely, we propose strengthening the ‘Intellectus’ model of intellectual capital by combining it with a multicriteria methodology called the ‘analytic hierarchy process’. The proposed methodology seeks to facilitate decision making by managers in focusing actions and resources to innovate and improve the value of their services to their clients. In particular, an application was made to the banking service sector in Chile, to identify the intangibles of greater importance in loyalty-building of clients. We identified technological capital, human capital and business capital as the intangibles with the highest priorities.     

高绩效工作系统与智力资本的关系研究

最近十几年,智力资本越来越受到学术界和企业界的重视。文章通过文献回顾发现,尽管已经有从雇佣关系和职能角度对人力资源管理与智力资本关系的研究;但是从高绩效工作系统角度进行的研究还很缺乏。而且,深入分析高绩效工作系统与智力资本各维度关系的实证研究更为鲜见。文章通过以北京、上海、广东和山西等地204家企业为样本,进行实证检验后发现:高绩效工作系统能够促成智力资本的全面发展;并且高绩效工作系统的内部匹配会对人力资本和客户资本具有显著的正向影响。     

Business Ethics and the Development of Intellectual Capital

This paper documents that business ethics has positive impacts upon the development of intellectual capital. Knowledge has become the most important asset of modern businesses, and this study argues that business ethics is associated with the development of intangible knowledge resources—intellectual capital. Businesses with ethical values at the core reinforce ethical conducts and successfully build trust with their various stakeholders, leading to the formation of an ethical and trustworthy corporate culture and a positive corporate environment. Thus, in this reasoning, an ethical approach to business can encourage open communication, problems solving, knowledge sharing and creativity among employees to increase organisational capital; enhance interactions and relationships with suppliers, customers and other stakeholders to increase social capital; attract and retain good talent to increase human capital. Questionnaire survey is adopted as the research method with businesses in the electronic and information technology industries in Taiwan as sample. The results suggest that business ethics is associated with increased intellectual capital. Thus, this study demonstrates that the development of intellectual capital is in line with strengthened ethics. It contributes to the literature through combining research on business ethics with intellectual capital theories and extends the extant intellectual capital literature.     

创意企业集聚区环境优化设计——基于竞争优势视角的研究

建设创意企业集聚区是"十二五"期间城市加快创意产业发展的重要手段,各级政府纷纷出台创意企业集聚区的认定标准,但内容上参差不齐。本文构建了创意企业集聚区"环境六维度"对创意企业竞争优势的作用机制模型,随后在杭州市十家文化创意集聚区内采集了160份有效样本,运用结构方程模型对概念化模型进行数理化拟合。结果表明,政策支持、集聚区特色和入驻企业、地理区位、管理配套、孵化服务、集体声誉等环境要素,以创意企业智力资本(人力资本、结构资本、关系资本)为中介,对创意企业竞争优势产生作用。各级管理部门可以依据"环境六维度"优化设计创意企业集聚区认定标准,突出政策支持和集体声誉的重要性及全面性,发挥其余环境要素对提升企业竞争优势的针对性。     

Intellectual capital and innovativeness in software development firms: the moderating role of firm size

Abstract

We examine the effect of intellectual capital on firms’ innovativeness and the moderating role of firm size in software development firms in Kenya. Using moderated regression analysis, we found support for the proposition that human and social capital enhance firms’ innovativeness. We did not, however, find any significant effect of organizational capital on firms’ innovativeness. The results from the moderated regression suggest that the smaller the firm, the stronger the influence of intellectual capital on firms’ innovativeness. The results therefore indicate that human and social capital are critical in the innovation process and so firms that neglect these capitals are unlikely to realize the potential to innovate particularly in software development firms.     

Organizational intellectual capital and its relation to frontline service employee innovative behavior: consumer value co-creation behavior as a moderator

Frontline service employee innovative behavior is “the moment of truth” that significantly affects organizational performance. Yet, little research has investigated the effect of organizational intellectual capital on frontline service employee innovative behavior. This study used SPSS 24.0 and AMOS 20.0 to examine the structural model and the hypothetical effects of (1) different dimensions of organizational intellectual capital on frontline service employee innovative behavior and (2) consumer value co-creation on frontline service employee innovative behavior along the dimensions of organizational intellectual capital. A total of 282 valid questionnaires were collected from frontline service employees working at a travel agency located in Taipei, Taiwan. Human capital and customer capital were found to positively affect frontline service employee innovative behavior. The interactions between consumer value co-creation and human and customer capital had a significant moderating effect on frontline service employee innovative behavior.     

知识经济条件下智力资本流动与增值研究

现在社会已经处于知识经济时代,知识在经济发展中占有越来越重要的地位,知识经济时代的到来要求企业具有自己核心的智力价值。企业要想发展的更为迅速、提高自身的竞争力就得加大对知识的重视程度。智力资本是知识在经济发展中的体现。之前的企业资本主要是固有资产,厂房、机械等固定不变的资产,而随之知识经济时代的来临,企业资本的主体已经不是这些固有资产,而变成了智力资本。一个企业要想提高与其他企业之间的竞争力,加快企业发展的速度,就必须加大对智力资本的重视程度,丰富企业的智力资本。     

企业知识资本对企业绩效影响的BP网络模型研究

在实际企业系统中,企业知识资本对企业绩效的影响关系可能是非线性的、复杂的。为了探讨知识资本对企业绩效的影响,设计企业知识资本对企业绩效影响的BP神经网络模型,包括网络结构设计、网络学习与泛化能力检验和网络应用等内容。     

Cross-country comparison of intellectual capital performance of commercial banks in Asian economies

This study explores the intellectual capital performances of commercial banks in eight Asian economies by applying Pulic's value-added intellectual coefficient method (VAIC^?). The results show that after controlling for the influence of loan quality (LQ), fund utilisation (FU), and Asian financial crisis, both physical and human capitals (HCs) are the main factors creating value for banks. From 1996 to 2001, banks in Hong Kong on average had the best intellectual capital performance while those in Thailand improved the most. Further analysis shows that the value-creating efficiency of HC is the major driving force of performance.     

企业智力资本的定量测度研究

在新经济时代 ,智力资本成为经济与社会发展最为稀缺的资源。有效地对企业的智力资本进行测度和评价 ,成为当前一个亟待解决的问题。因此 ,需要在明确智力资本概念基础上 ,构建智力资本评价指标体系 ,并运用德尔菲法和AHP法相结合对其进行综合评价。     

Measuring intellectual capital and its effect on financial performance: Evidence from the capital market in Taiwan

This paper studies intellectual capital in companies in Taiwan, China. Intellectual capital is an invisible, yet important resource for companies. The first aim of this paper is to provide a systematic investigation on how to measure intellectual capital. Results show that the coefficient of value-added intellectual capital is positively related to return on assets and market capitalization in both fix and random effects. Similar results are also obtained with dynamic panel data. Furthermore, innovation variables such as research and development expenditure are more accurate than structural capital in measuring intellectual capital. The author thus suggests that companies need to keep a close track of their intellectual capital and focus on internal information delivery to gain competitive advantage.     

现代企业业绩评价指标体系中知识资本计量管理的研究

知识资本是企业内部以知识为基础、可以创造竞争优势的一种特殊资产。知识经济条件下无形资产的内容极大丰富 ,使得建立在原来经济基础上的传统会计方法对知识资本的确认、计量、管理和报告有一定的局限性 ,进而影响了现代企业业绩的正确衡量和评价。国内外实务界和学术界都在对此进行着不懈的研究。一个重要的发展趋势就是在业绩评价指标体系中运用平衡计分卡 ,引入非财务指标。本文试图运用平衡计分卡对知识资本进行确认、计量和管理 ,以期对充分发挥知识资本的潜在价值 ,提升企业价值和建立我国企业业绩指标体系 ,有所裨益。