Intellectual Capital in Knowledge Management Organizations

This paper templet is copyright by Global Conference on Business and Social Science organized by Global Academy of Training&Research(GATR)Enterprise.Intellectual capital and knowledge are the most important assets of most organizations to ensure that determined or intended strategies can be implemented.The resource-based view of the firm considers the firm as a bundle of tangible resources,intangible resources,and organisational capabilities.An effective IC refers to the critical issues of organisational adaptation,survival and competence in the face of discontinuous environmental change.KM is essential for retaining employees’knowledge within a firm by using appropriate technology and tools to capture and store the knowledge residing in the minds of its employees,so it can be easily shared and reused.There is a growing realisation of the importance of the development and understanding of theory for both Intellectual Capital and Knowledge Management in relation to guide the successful development of Knowledge Management Organisations.This study is fundamental because it will provide the whole picture about the different levels of knowledge;individual,group and organizational,which express internal knowledge(formal and informal knowledge)and external knowledge such as customers and suppliers.The aim of this study is addressed some of the gaps in Intellectual Capital literature.It is necessary to investigate the interactions between IC components in Knowledge management organizations,which include human capital(HC),Organizational capital(OC),and Relational capital(RC).This is important in order to discover the extent to which these factors work together to achieve a network’s knowledge management in organization.

The Effect of Intellectual Capital on Organizational Performance: The Mediating Role of Knowledge Sharing

Understanding the various effects that exist among intellectual capital, knowledge sharing, and organizational performance is the main purpose of this study. Data were gathered from 356 employees working in manufacturing companies in Jordan. In order to test the hypotheses of this study, the approach suggested by [1] was undertaken. The results of the analysis revealed that intellectual capital had a positive effect on organizational performance and knowledge sharing. The results also showed that knowledge sharing had a positive effect on organizational performance. Finally, it was found that knowledge sharing had a positive mediating effect on the relationship between intellectual capital and organizational performance. The findings of this study thus provide many benefits for researchers and practitioners despite the presence of some limitations.

Evaluating and Measuring Relational Capital by Defining Knowledge

As we are in the knowledge economy, the main purpose of this research is to define the value of relational capital by measuring it with an innovative model. To this end, this paper will explain the meaning of intellectual capital （human capital, structural capital, and relational capital） in the field of knowledge economy and what relational capital is and how we can measure its value. The research is qualitative in nature and was developed through the study of the international literature. The research presents some theoretical evidences that permit defining a method for the evaluation of relational capital. In this direction, the above method will need to have some integration in the future research. Moreover, this approach should consider some empirical evidences to establish the practical value of the method. In fact, the method presented encourages debate and a critical attitude towards the evaluations of relational capital and intellectual capital.

Leadership,Knowledge Management,and Human Capital Development

This research highlights the need to develop a framework for leadership,human capital development,and knowledge management by reviewing existing literature in the field of research.The main aim of this research is to propose a model which supports the relationship between leadership(servant leadership,transformational leadership)and human capital development.The study also proposes that knowledge management(knowledge sharing,knowledge acquisition)will moderate the relationship between leadership(servant leadership,transformational leadership)and human capital development.A set of propositions that represent an empirically-driven research agenda,and also describe the relationships between the focal variables are presented to enhance audience’s understanding within a business context.

Knowledge and Social Capital： Drivers for Sustainable Local Growth

This paper presents a knowledge resources perspective for territorial competitiveness and sustainability. The latter is defined as a pathway promoted by a plurality of public and private actors, in the for-profit and non-profit sectors, who find that relationships and social cohesion are the drivers for the construction of shared territorial governance. This study integrates an extensive literature review with data from longitudinal empirical research. Authors have adopted the methodology of qualitative research-based case study. In particular, this paper focused the analysis on a project of territorial governance promoted in the Marches region of Italy. This region was selected as a case study, because it is emblematic of the Italian context; the territory is characterized by small businesses diffused throughout the socio-economic fabric and by the proactive role taken by local governments. The perspective offers a powerful instrument for raising awareness of the gaps that local policymakers should address through their initiatives in the knowledge economy.

Triptych Knowledge—Skills—Payroll and Business Performance: Application of an Operational Model for an Accounting Rating of the Human Capital in the Area of Distribution

The human capital’s accounting could allow companies to better manage the acquired knowledge and the skills developed by the employees when they join the firm.An operational model,suitable for a business enterprise’s HR manager and validated by its headboard,needs to include the employees’expertise and skills relative to their“cost”for the employer—the wage bill—and an assessment of the commercial performance.The human capital’s valuation includes methodological issues.Besides,the notion of human capital seems hardly understandable as a whole:The human capital gathers nevertheless components,such as knowledge—skills for which a first valuation can be proposed to test an accounting evaluation model for the operational human capital.In a perspective of a responsible management and a good HR policy,the method used must be able to better manage the knowledge and the competences employees acquired by accompanying them with the appropriate human resource management practices.This paper aims to show that the accounting valuation of human capital can become a tool in order to manage the knowledge and skills acquired and able to support a company’s human resources policy while being useful to its commercial performance—here in the distribution sector.In a research-intervention frame led in a responsible group,we use a model based on a triptych—wage bill,knowledge,and skills—to evaluate the human capital’s accounting,with an analytical highlight on the components measurement of the used“knowledge”and“skills”indexes in particular.A reflection on the operational model’s enrichment is proposed.

A Empirical Study on Impact Factors of Employee＇s Knowledge Capital in Supply Chain： Social NetworkPerspective

In contrast to the previous studies of knowledge capital from the perspective of enterprises, this study discusses the employee knowledge capital formation mechanism in the supply chain using social network method from the perspective of social capital s~＇ucture, taking individual employees as the study objects. 150 effective questionnaires of three groups were returned by multistage cluster sampling, and then they were analyzed through regression and the structural equation model. The results are as follows： （1） the acquisition of social capital and knowledge capital is affected by the network structure position of the employees in the supply chain; （2） the knowledge capital is affected by how much social capital the employees obtained in the supply chain; （3） social capital is an intermediary variable to affect the knowledge capital in the network structure. Finally, related suggestions for the supply chain management and the subsequent studies are proposed. 1

Linking Competitors’ Knowledge and Developing Innovative Products Using Data Mining Techniques

In this article, the relationship between the knowledge of competitors and the development of new products in the field of capital medical equipment has been investigated. In order to identify the criteria for measuring competitors’ knowledge and developing new capital medical equipment products, marketing experts were interviewed and then a researcher-made questionnaire was compiled and distributed among the statistical sample of the research. Also, in order to achieve the goals of the research, a questionnaire among 100 members of the statistical community was selected, distributed and collected. To analyze the gathered data, the structural equation modeling (SEM) method was used in the SMART PLS 2 software to estimate the model and then the K-MEAN approach was used to cluster the capital medical equipment market based on the knowledge of actual and potential competitors. The results have shown that the knowledge of potential and actual competitors has a positive and significant effect on the development of new products in the capital medical equipment market. From the point of view of the knowledge of actual competitors, the market of “MRI”, “Ultrasound” and “SPECT” is grouped in the low knowledge cluster;“Pet MRI”, “CT Scan”, “Mammography”, “Radiography, Fluoroscopy and CRM”, “Pet CT”, “SPECT CT” and “Gamma Camera” markets are clustered in the medium knowledge. Finally, “Angiography” and “CBCT” markets are located in the knowledge cluster. From the perspective of knowledge of potential competitors, the market of “angiography”, “mammography”, “SPECT” and “SPECT CT” in the low knowledge cluster, “CT scan”, “radiography, fluoroscopy and CRM”, “pet CT”, “CBCT” markets in the medium knowledge cluster and “MRI”, “pet MRI”, “ultrasound” and “gamma camera” markets in the high knowledge cluster are located.

Expanding the Definition and Measurement of Knowledge Economy： Integrating Triple Bottom Line Factors into Knowledge Economy Index Models and Methodologies

The application of knowledge is a primary source of growth in the knowledge economy. The World Bank Group has developed a rigorous assessment methodology for assessing a country＇s ability to access and use knowledge to become more competitive in the knowledge economy of the 21st century. The World Bank＇s annual knowledge economy index is grounded on a four-pillar model： （1） economic incentives and institutional regime; （2） education and skills; （3） information and communication infrastructure; and （4） innovation systems. An argument can be made that the model lacks coverage of some key factors that pertain to intellectual capital and the production and consumption of knowledge. The model＇s heavy focus on economic incentives and open institutional regimes comes at a societal cost. This paper proposes an alternative knowledge economy index which is grounded in a more holistic and balanced view of a knowledge society. Adopting the perspective of triple bottom line shifts the purpose and design of a knowledge economy from one of aggregation and reporting to action and involvement. The World Bank＇s scorecard and indexing methodology are adaptable to this new perspective and a new set of indicators.

Disclosure on Intellectual Capital in the Age of Industry 4.0:Evidence From Italian Capital Market

Matter of interest is the disclosure on intellectual capital(IC)in the era of global“knowledge economy”or global“knowledge society”.The aim of the paper is to verify the level of disclosure that Italian companies have on the components and on the relevance of their IC.Using the“content analysis”and a specific method already tested in managerial literature,we propose a report that measures the intellectual capital with the adoption of 21 functional indicators,which consider specific aspects of intangible assets of a firm.Applying the content analysis to financial statements of 56 companies included in five super-sector stock indexes of Italian equity market,we find that the level of overall disclosure is,on average,moderate but increasing.Observing a disclosure index based on the specific components of intellectual capital considered in this research,all the aspects of IC have benefited,on average,of an improvement in the level of external communication.This paper represents an improvement of a paper presented at the Symorg Conference regarding the empirical analysis.At the same time,it is just the first step of a wider research that aims to verify the relationships existing between IC,firm performances,and market capitalization.

Competitive Intelligence Management in Knowledge Economy

This paper is to discuss management of competitive Intelligence （CI） from the viewpoint of knowledge management, in which the author creatively uses adapted SECI model to make explanation, and points out the different roles played by individual and organization in this process. At the end of this paper, some implications are given in respect with some fundamental problems with application of individual knowledge and organizational knowledge resulting from their idiosyncrasy, and orientation for CI management.

Determinants of Sexual Awareness among High School Students in Tokyo, Japan—Cross Sectional Analysis in Relation to Social Capital

Purpose: The study aimed to clarify the relationship between cognitive social capital and sexual awareness in high school students in Tokyo, Japan. Method: The self-administered questionnaire survey was administered to 1073 high school junior students in Tokyo in Feb. 2017 (collection rate 94.5%). Final analysis subjects totaled 1011 boys and girls (94.2%). True/false questions on timing to wear condom for sex knowledge, acceptability to sexual behavior of high school students for sexual awareness, sense of community belonging for social capital, existence of sexually experienced peers, and Rosenberg Self-Esteem Scale score (binarized with the mean value) were verified. Multiple logistic regression analysis assigning sexual awareness for dependent variable and sex knowledge, sexually experienced peers and Self-Esteem score for independent variable [model 1], including social capital for independent variable [model 2] was performed. The study was approved by Ethical Review Board of sub-organ. Results and Discussion: Out of subjects, 52.6% answered correctly questions on sex knowledge, 33.2% showed tolerance to sexual behavior of high school students, 68.6% had many peers with sex experience, and 75.9% had a sense of community belonging. In model 1, in both genders, having sex knowledge, high Self-Esteem score, and existence of sexually experienced peers was associated with a sense of intolerance to sexual behavior of high school students. In model 2, in both genders, having a sense of community belonging was associated with a sense of intolerance to sexual behavior of high school students [OR (95% CI): boy 1.11 (0.81 - 1.53), girl 1.14 (0.72 - 1.79)]. Persons with high cognitive social capital were likely to have a cautious sense toward sexual behavior. Conclusion: Cognitive social capital was found to be associated with sexual awareness. Cognitive social capital should be emphasized in promoting adolescent reproductive health for the future.

Determinants of Sexual Awareness among High School Students in Tokyo, Japan―Post-Interventional Comparison Analysis in Relation to Social Capital

Purpose: This study was to clarify the association of sexual awareness of high school students with cognitive social capital (SC) in Tokyo, Japan. Method: In September 2017, we conducted a survey of 1073 third-grade high school students who were the same students who had participated in the same questionnaire survey at the prior academic year when they were second-grade students. A total of 1073 students were surveyed and 956 students responded. From six to eight weeks prior to this September 2017 survey, we implemented an educational intervention in the students. Then we compared the results of this survey with the previous survey of February 2017. We used logistic regression to assess sexual awareness and sex knowledge, sexually experienced surrounding peers and Self-Esteem score. The study was approved by the Ethical Review Board. Result/Discussion: Sexual awareness of high school students was significantly associated with SC both before and after the intervention. The higher SC one had, the higher sexual awareness was shown and the greater the sexual caution among both boys and girls was indicated. The study clarified the Determinants of Sexual Awareness of High School Students in Tokyo before and after the educational intervention. Conclusion: SC was found to be significantly associated with sexual awareness. SC should be emphasized in promoting adolescent reproductive health for the future.

Knowledge Transfer Framework for Managing Knowledge in Relief Organisations

In recent years,knowledge management(KM)theory has become an omnipresent and important element of organisational development.It includes processes intended to improve organisational effectiveness and it describes the convergence of people,processes,and systems.However,its application is limited to the development of technology for document repository and sharing.To promote new ways of approaching KM,this paper focuses on four knowledge topics:the use of human capital,social capital,structural capital,and artificial intelligence.Accepting that the four components of KM:people,processes,tools,and organisation,are interdependent,nested,and porous,then getting relevant knowledge to those who need it,when they need it,is critical for knowledge transfer.This paper considers whether the recovery of forgotten knowledge will create value for organisations.It proposes a new holistic framework to enhance the transferability of tacit and implicit knowledge in emergency relief organisations.It considers the application of artificial intelligence in the aid sector as a means of achieving this,and it proposes its use for providing ready-to-use knowledge for decision making in emergencies.Using a quantitative and qualitative research approach,this research resolves several ambiguities in the application of the KM discipline within emergency relief organisations.It found that there is no relationship between the employees’age and their attitude to communicating across organisational boundaries to exchange knowledge,yet age is a factor in the use of organisational social networks as a communication tool.Further,it found little difference in the way employees of various designations comprehend the human,structural,and social capital elements of an organisation,yet the importance,selection,and use of each of these elements is dependent on the employees’designation and/or position in the organisational hierarchy.Finally,it found that age is a key factor in the frequency of changing jobs,which contributes to the loss of tacit and implicit knowledge in aid organisations.This paper concludes by providing recommendations for action within each of the five knowledge sharing dimensions:individual,social,managerial,cultural,and structural.

Community Based Flood Risk Management: Local Knowledge and Actor’s Involvement Approach from Lower Karnali River Basin of Nepal

Connecting to the disaster risk reduction (DRR) studies, community-based initiatives are found to be more effective in both developed and developing countries, with a specific focus on the empowerment of local communities to build resilience. Building on social capital theory, the paper investigates on local knowledge (LK) practices experienced by the actors in an emerging economy using the community-based flood risk management (CB-FRM) approach. The qualitative research method was used by collecting data from focused group discussions, and interviews with the key informants including actors from local governments and non-government organizations. Additionally, informal discussions, field visits, and desk studies were undertaken to support the findings. The findings reveal that the local communities carry out various local knowledge experiences to respond during disaster management phases. They own a creative set of approaches based on the LK and that empowers them to live in the flood-prone areas, accepting the paradigm shift from fighting with floods to living with that. The local actor’s involvement is recognized as an essential component for CB-FRM activities. Yet, their program’s implementation is more oriented towards humanitarian assistance in emergency responses. Even, they often overlook the role of LK. Additionally, the results show a high level of presence of local communities during the preparedness and recovery phases, while NGOs and local governments have a medium role in preparedness and low in recovery phase. The lack of local ownership has also emerged as the major challenge. The research provides valuable insights for integrated CB-FRM policies by adopting to LK practices.

Research on Knowledge Management in Global Scenarios

The aim of this article is to demonstrate how the opening of economies to the international market has intensified the need for companies to prepare themselves for the challenges and opportunities of globalization,as well as the knowledge of theoretical,technical,and cultural strategies that contribute economically and socially to the population.In this way,this phenomenon demonstrates a dynamic way of doing business,which should be the object of extensive study by the company as well as the academic community,thus enabling reflection and the correct management of the globalization process as well as professionals with specific practices and national and international experiences;obtaining this knowledge stems from technical and behavioral skills as well as skills presented by the individual.In the latter case,the competence models arise to integrate people in organizational models.We applied qualitative research,with consultant testimonials who work in international fields,for the development of this article.We concluded that management knowledge as well as intellectual capital management becomes the greatest challenge for everyone seeking sustainability and success in international business.

Concerning the Capitalization Restriction of Training Cost According to IAS 38

In today＇s knowledge-based economy, the role played by human capital in the determination of the market value of a firm is recognized. To be able to persist in the open competition, entities are forced to invest increasingly in the professional training of their employees. Inconsistent with this rising importance is the prohibition to capitalize professional training cost according to international accounting standards （IAS） 38.69 （b）. Highly qualified employees ensure competitive advantages and thus lead to an increase in shareholder value. Regarding the financial statement as a primary source of information, it does not seem reasonable to leave such a valuable resource completely unnoticed in the balance sheet. Consequently, a truthful representation of a firm＇s asset should take training costs into account. This article pleads for a limitation of this general legal prohibition and analyzes under which premises those expenditures for training can comply with the common criteria of capitalization according to IAS 38.

Embedding Knowledge Management in Public Sector Procurement： Redesigning for the Knowledge Economy

There is a perception in the public, political, and trade discourse that private sector procurement performs ＂better＂ than does public sector procurement. This research considers whether this perception is justified. This paper proposes a conceptual framework for assessing issues that influence procurement performance. The framework takes into account the organization＇s business goals, its procurement principles, the design of its procurement capability, the intellectual capital or knowledge that is used to support procurement operations, and the use of knowledge management methods. To represent these factors, the framework adapts the conceptual framework proposed by McElroy （2002）, leverages Andriessen＇s （2005） characterization of intellectual capital, and adopts Bedford＇s （2012） description of the practice of knowledge management. The results, though preliminary and exploratory, suggest that factors which are more often practiced in the private sector than the public sector contribute to higher performance.

The Dynamic Model of Intellectual Capital Creation in Family Business:The Dynamic Capabilities Perspective

The purpose of this paper is to examine the role of knowledge and learning as a dynamic capability that leads to competitive advantage in family firms.It further conceptually develops a model showing the relationship between intellectual capital,firm performance,and dynamic capabilities in family firms.This study highlights knowledge accumulation,knowledge integration,knowledge codification,and the preservation of socioemotional wealth(SEW)as a set of dynamic capabilities.Such capabilities allow a family firm to sense and seize business opportunities and gain competitive advantages.Findings from the case applications reveal that family businesses benefit from the accumulation of knowledge through expertise,skills,and employment of non-family members and having family involvement as important strategic assets that lead to increased value in family firms’performance.

Empirical Research on the Influence of Marine High-end Human Resources on Marine Knowledge Innovation——With Organizational Incentive and Technological Innovation as Mediating Variable

The main purpose of this paper is to explore the intermediary role of policy incentives and marine technological innovation in marine high-end human capital promoting marine knowledge innovation.Previous studies on the impact of marine high-end human capital on marine knowledge innovation mainly focused on the direct impact of marine high-end human capital on marine knowledge innovation,while ignoring the role of intermediary variables.Based on 512 sample survey data from 138 organizations in 16 coastal cities of China,this paper uses structural equation model to examine the relationship between high-end human capital and policy incentives,technological innovation and marine knowledge innovation.The research shows that marine high-end human capital has an impact on marine knowledge innovation through policy incentives and marine technology innovation.Policy incentives and marine technology innovation play a full intermediary role in the relationship between marine high-end human capital and marine knowledge innovation.