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1.
The relationship between the intellectual capital disclosure and cost of debt capital
Neca Stropnik, Bojana Korošec, Polona Tominc, 2017, original scientific article

Abstract: The existing empirical research into the association between intellectual capital disclosures by organisations and the cost of debt is scarce or is based solely on the samples of the (large) listed organisations. Since agency issues between management/owners and lenders exist also in (large) private organisations whose financing is greatly dependent on loans and whose audited annual reports can be a source of additional information for external users, we performed an empirical research to find the answer to the question whether the level of intellectual capital disclosure (as a whole and of its sub-categories) of organisations is associated with the cost of their debt capital. Our study was performed on a sample of private Slovenian organisations with audited annual reports. The results of our research did not reveal that lenders would take into account intellectual capital disclosures by Slovenian private audited organisations as the information about the potential for their future cash flows when deciding on the cost of debt issued to these organisations.
Keywords: intellectual capital, intellectual capital disclosure, intellectual capital disclosure level, cost of debt, private organisations, content analysis
Published: 03.05.2018; Views: 508; Downloads: 96
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2.
Measuring the intellectual capital of international carriers as logistic operators
Sabina Kamnik Zebec, Ratko Zelenika, Slobodan Zečević, 2007, short scientific article

Abstract: The age of knowledge has come and the enterprises present themselves as "knowledge enterprises" and their employees as sources of knowledge - "knowledge workers". Knowledge has become a merchandise, to be on the knowledge market. In an enterprise knowledge becomes the capital, important for achieving competitive advantage on the market but it cannot be measured easily. The field of intellectual capital is very complex, mostly because it is difficult to categorize it. The important concepts and definitions for intellectual capital include an emphasis that intellectual capital is based on knowledge and is usable in any enterprise. Knowledge and skills determine the possibilities of an individual to actively influence the social development and ensure their quality of life.
Keywords: enterprises, intellectual capital, tertiary logistics, balance sheet, income statement
Published: 02.06.2017; Views: 698; Downloads: 76
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3.
Knowledge - keystone of the modern economy
Veselin Drašković, Radislav Jovović, Borut Jereb, Mimo Drašković, 2013, scientific monograph

Abstract: Over the past 15 years, issues related to knowledge and knowledge management in companies and academic and research spheres have gained on importance. Knowledge is seen as an endless resource, a key element of innovations, competitiveness, economic growth and sustainable development. The present volume examines theoretical and methodological concepts of knowledge management, the knowledge society and the new economy. Drawing on the idea of the knowledge paradigm the growing importance and the role of knowledge in the society, which depend on numerous institutional prerequisites, is emphasized. Moreover, attention is drawn to the need for implementing and spreading the knowledge, as a multidimensional and multidisciplinary notion, efficiently as well as to the need for a critical evaluation of the so-called imaginary knowledge. The authors thus emphasize the need for the criteria of grading and knowledge transfer to be at the highest possible level. The field of knowledge leaves no place for improvisation, imperfection, and manipulation. This is the only ‘recipe’ for a successful future and a way out of any crisis.
Keywords: knowledge, economy, knowledge society, sustainability, new economy, knowledge economy, innovation, social capital, intellectual capital, knowledge management
Published: 21.12.2015; Views: 742; Downloads: 64
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