The Relationship between IntellectualCapital and Light-Asset
碩士 === 逢甲大學 === 會計所 === 96 === Intellectual capital is the terms of assets displayed in conventional financial reports.Intellectual capital also has been identified in the balance sheet. Light-Asset means intellectual capital as well as those intangible assets. Light-capital creates more profit than...
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ndltd-TW-096FCU053850012015-11-27T04:04:37Z http://ndltd.ncl.edu.tw/handle/59360455762308931105 The Relationship between IntellectualCapital and Light-Asset 智慧資本與輕資產之關聯性 CHIU-HUA HUNG 洪秋華 碩士 逢甲大學 會計所 96 Intellectual capital is the terms of assets displayed in conventional financial reports.Intellectual capital also has been identified in the balance sheet. Light-Asset means intellectual capital as well as those intangible assets. Light-capital creates more profit than proportionally. Today ,only goodwill and intangible assets are listed in the financial statements. Most light-capitals are not listed in the financial statements as there is no standard method to evaluate such property. An effective way to evaluate light-capital will improve the company ability to operate its property better. This study focus on the relationship between light-capital strategy and company operational efficiency. The study will use Taiwan companies to demonstrate the rate of return and derive the model of light-capital value. The model will be the study about the connection of light-capital and intellectual asset. With significance of focus on intellection asset, the light-capital will be increase in onsequence. This study uses electronic industry in consideration of human resource capital, innovation capital, operational capital and customer capital to evaluate the significance of Light-Asset to intellectual capital. The empirical result shows that the human resource, innovation, operation and customer capitals has significance influence in Light-Asset. Shiao-Yan Huang 黃劭彥 2008 學位論文 ; thesis 32 zh-TW |
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碩士 === 逢甲大學 === 會計所 === 96 === Intellectual capital is the terms of assets displayed in conventional financial reports.Intellectual capital also has been identified in the balance sheet. Light-Asset means intellectual capital as well as those intangible assets. Light-capital creates more profit than proportionally. Today ,only goodwill and intangible assets are listed in the financial statements. Most light-capitals are not listed in the financial statements as there is no standard method to evaluate such property. An effective way to evaluate light-capital will improve the company ability to operate its property better. This study focus on the relationship between light-capital strategy and company operational efficiency. The study will use Taiwan companies to demonstrate the rate of return and derive the model of light-capital value. The model will be the study about the connection of light-capital and intellectual asset. With significance of focus on intellection asset, the light-capital will be increase in onsequence. This study uses electronic industry in consideration of human resource capital, innovation capital, operational capital and customer capital to evaluate the significance of Light-Asset to intellectual capital. The empirical result shows that the human resource, innovation, operation and customer capitals has significance influence in Light-Asset.
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author2 |
Shiao-Yan Huang |
author_facet |
Shiao-Yan Huang CHIU-HUA HUNG 洪秋華 |
author |
CHIU-HUA HUNG 洪秋華 |
spellingShingle |
CHIU-HUA HUNG 洪秋華 The Relationship between IntellectualCapital and Light-Asset |
author_sort |
CHIU-HUA HUNG |
title |
The Relationship between IntellectualCapital and Light-Asset |
title_short |
The Relationship between IntellectualCapital and Light-Asset |
title_full |
The Relationship between IntellectualCapital and Light-Asset |
title_fullStr |
The Relationship between IntellectualCapital and Light-Asset |
title_full_unstemmed |
The Relationship between IntellectualCapital and Light-Asset |
title_sort |
relationship between intellectualcapital and light-asset |
publishDate |
2008 |
url |
http://ndltd.ncl.edu.tw/handle/59360455762308931105 |
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