Cmmu Icc Feb 16 2009
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The document discusses intellectual capital and outlines principles for calculating its value within an organization. It defines intellectual capital as the sum of an organization's knowledge assets such as patents, employee skills, technologies, and customer/supplier information. The document presents a four-leaf model for calculating intellectual capital value and discusses how adding intellectual capital assessments to a traditional balance sheet can provide a more comprehensive view of a company's total worth.
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1) The document discusses intellectual capital (IC) and its relationship to university performance. IC includes human capital, structural capital, and relational capital.
2) It presents a study that examined the relationship between IC reporting and various measures of university performance (financial, educational, and research) at Islamic Azad University Qhorveh. The study found that IC reporting has a positive effect on all measures of university performance.
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2) It presents a study that examined the relationship between IC reporting and various measures of university performance (financial, educational, and research) at Islamic Azad University Qhorveh. The study found that IC reporting has a positive effect on all measures of university performance.
3) Traditional methods of evaluating corporate or university performance are limited because they do not account for intangible assets like IC, which is an important driver of productivity, efficiency, and profitability especially in knowledge-based organizations.
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Cmmu Icc Feb 16 2009
- 1. 06/08/09 Developed for CMMU Confidential, not to be disclosed without written approval of the author(s) Intellectual Capital Outlining the Principles of IC Calculations Nigel W. Dawes Monday 16 th of February 2009 Project “ICC” Thailand 2009
- 2. 06/08/09
- 6. 06/08/09 IAS 36 IAS 38
- 14. 06/08/09 Traditional (Financial) Balance Sheet
- 19. 06/08/09 CONTACT COORDINATES AREOPA Koningin Astridlaan 201 B5 B- 2800 MECHELEN BELGIUM Tel.: +32 (0)15 433.217 Fax.: +32 (0)15 411.170 www.areopa.com [email_address] Ludo PYIS Mobile: +32 (0)495 213.629 [email_address] Nigel W. Dawes Mobile: + 66 (0)81 0044116 [email_address]