The concept of intellectual capital and its measurement using the VAIC method on the example of PKN ORLEN

Pole DC	Wartość	Język
dc.contributor.author	Arszułowicz, Norbert	-
dc.date.accessioned	2020-01-07T09:12:01Z	-
dc.date.available	2020-01-07T09:12:01Z	-
dc.date.issued	2019	-
dc.identifier.citation	Optimum. Economic Studies, Nr 4(98) 2019, s. 97-111	pl
dc.identifier.issn	1506-7637	-
dc.identifier.uri	http://hdl.handle.net/11320/8691	-
dc.description.abstract	Purpose – The main purpose of the paper is to systematize the concept of intellectual capital of an enterprise, assess the effectiveness of the use of intellectual capital and analyze its impact on the added value. Research method – The paper uses the intellectual capital analysis method during the period 2009-2017 using the VAICTM intellectual added value factor and is based on data from financial statements. The basic statistical tool, which is the arithmetic mean was also used for the study. Results – The study showed that the intellectual capital of PKN Orlen is increasing as is the difference between the market and accounting values of the company. The main source of growth is human capital. Implications – The result of the study are conclusions in the form of practical recommendations for PKN Orlen in the area of intellectual capital development.	pl
dc.language.iso	en	pl
dc.publisher	Wydawnictwo Uniwersytetu w Białymstoku	pl
dc.subject	intellectual capital	pl
dc.subject	methods of measuring intellectual capital	pl
dc.subject	VAIC	pl
dc.subject	enterprise	pl
dc.title	The concept of intellectual capital and its measurement using the VAIC method on the example of PKN ORLEN	pl
dc.type	Article	pl
dc.identifier.doi	10.15290/oes.2019.04.98.08	-
dc.description.Email	norbertarszulowicz@gmail.com	pl
dc.description.Affiliation	Faculty of Economics and Finance, University of Bialystok	pl
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dc.description.number	4(98)	-
dc.description.firstpage	97	pl
dc.description.lastpage	111	pl
dc.identifier.citation2	Optimum. Economic Studies	pl
dc.identifier.orcid	0000-0003-1520-8384	-
Występuje w kolekcji(ach):	Artykuły naukowe (SzkDokt) Optimum. Economic Studies, 2019, nr 4(98)

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